STRATEGY STUDIO / PUBLIC DATA EXPLORER

THE BAY VILLAGE FOUNDATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
THE BAY VILLAGE FOUNDATION (EIN 34-1801638)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-10-14
IRS object ID
202422889349301972
Schema version
2023v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-10-14T14:41:38-04:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN341873333PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MCMANAMON & CO LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11651 CROSSINGS PKWY DAddressLine1Txt
CityWESTLAKECityNm
State AbbreviationOHStateAbbreviationCd
ZIP441451959ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN341801638EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE BAY VILLAGE FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBAYVBusinessNameControlTxt
Phone4406179700PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1P O BOX 40122AddressLine1Txt
CityBAY VILLAGECityNm
State AbbreviationOHStateAbbreviationCd
ZIP441400122ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMINDY STROHPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone3306039324PhoneNum
Signature2024-10-11SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonELIJAH SMITH CPAPreparerPersonNm
PTINP01821552PTIN
Phone4408928900PhoneNum
Preparation2024-10-11PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMINDY STROHPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1P O BOX 40122AddressLine1Txt
CityBAY VILLAGECityNm
State AbbreviationOHStateAbbreviationCd
ZIP441400122ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$191,380GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressTHEVILLAGEFDN.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionTHE VILLAGE FOUNDATION EXISTS TO PROVIDE SUPPORT FOR PROJECTS AND PROGRAMS FOSTERING THE CITY OF BAY VILLAGE'S HISTORICAL, CULTURAL AND EDUCATIONAL HERITAGE.ActivityOrMissionDesc
Voting Members Governing Body20VotingMembersGoverningBodyCnt
Voting Members Independent19VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$92,834PYContributionsGrantsAmt
CY Contributions Grants$109,498CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$1,521PYInvestmentIncomeAmt
CY Investment Income$81,882CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$94,355PYTotalRevenueAmt
CY Total Revenue$191,380CYTotalRevenueAmt
PY Grants And Similar Paid$27,900PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$87,333CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$43,079PYOtherExpensesAmt
CY Other Expenses$38,553CYOtherExpensesAmt
PY Total Expenses$70,979PYTotalExpensesAmt
CY Total Expenses$125,886CYTotalExpensesAmt
PY Revenues Less Expenses$23,376PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$65,494CYRevenuesLessExpensesAmt
Total Assets BOY$704,043TotalAssetsBOYAmt
Total Assets EOY$770,759TotalAssetsEOYAmt
Total Liabilities BOY$8,532TotalLiabilitiesBOYAmt
Total Liabilities EOY$9,754TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$695,511NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$761,005NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE VILLAGE FOUNDATION EXISTS TO PROVIDE SUPPORT FOR PROJECTS AND PROGRAMS FOSTERING THE CITY OF BAY VILLAGE'S HISTORICAL, CULTURAL AND EDUCATIONAL HERITAGE.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$81,333ExpenseAmt
Grant$81,333GrantAmt
DescCOMMUITY GRANTSDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$6,000ExpenseAmt
Grant$6,000GrantAmt
DescSCHOLARSHIPSDesc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$38,553ExpenseAmt
DescCOMMUNITY EVENTSDesc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
DescSCHOLARSHIP TENNIS COURT , BAY VILLAGEDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$125,886TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecYes (true)ReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members20GoverningBodyVotingMembersCnt
Independent Voting Member19IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldOHStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJEFF GOGGINSPersonNm
Phone4406179700PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1P O BOX 40122AddressLine1Txt
CityBAY VILLAGECityNm
State AbbreviationOHStateAbbreviationCd
ZIP441400122ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
TIM ATKINSON
TRUSTEE0.00Yes (X)$0$0$0
JOHN BILARDO
TRUSTEE0.00Yes (X)$0$0$0
GARY EBERT
TRUSTEE0.00Yes (X)$0$0$0
JEFF ELLIOTT
TRUSTEE0.00Yes (X)$0$0$0
LUKE ELSASS
TRUSTEE0.00Yes (X)$0$0$0
BRIDGET HAWES
TRUSTEE0.00Yes (X)$0$0$0
JEFF KOEHLER
TRUSTEE0.00Yes (X)$0$0$0
TERESA MESSMORE
TRUSTEE0.00Yes (X)$0$0$0
PATRICK MURRAY
TRUSTEE0.00Yes (X)$0$0$0
SEAN O'REILLY
TRUSTEE0.00Yes (X)$0$0$0
MATT PETERS
TRUSTEE0.00Yes (X)$0$0$0
BERNADETTE POWER
TRUSTEE0.00Yes (X)$0$0$0
MICHAEL POWER
TRUSTEE0.00Yes (X)$0$0$0
LAURIE SOMERVILLE
TRUSTEE0.00Yes (X)$0$0$0
EILEEN VERNON
TRUSTEE0.00Yes (X)$0$0$0
JEFF GOGGINS
TREASURER0.00$0$0$0Yes (X)
THERESE KOOMAR
TREASURER EL0.00$0$0$0Yes (X)
MINDY STROH
PRESIDENT0.00$0$0$0Yes (X)
SARAH URBANIC
VICE PRESIDE0.00$0$0$0Yes (X)
BETH ZELLERS
SECRETARY0.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$109,498AllOtherContributionsAmt
Total Contributions$109,498TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$81,882TotalRevenueColumnAmt
Related Or Exempt Func Income$81,882RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$191,380TotalRevenueColumnAmt
Related Or Exempt Func Income$81,882RelatedOrExemptFuncIncomeAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$87,333TotalAmt
Program Services$87,333ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$2,435TotalAmt
Program Services$2,435ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,713TotalAmt
Program Services$1,713ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
OTHER PROGRAMS$18,093$18,093
ANNUAL FUND DRIVE$8,249$8,249
RACE EXPENSES$5,700$5,700
MEMORIAL DAY EVENT$2,363$2,363

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$125,886TotalAmt
Program Services$125,886ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$107,613BOYAmt
EOY$91,224EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$526,410BOYAmt
EOY$601,845EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$70,020BOYAmt
EOY$77,690EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$704,043BOYAmt
EOY$770,759EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$8,532BOYAmt
EOY$9,754EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$8,532BOYAmt
EOY$9,754EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$642,768BOYAmt
EOY$708,388EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$52,743BOYAmt
EOY$52,617EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$695,511BOYAmt
EOY$761,005EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$704,043BOYAmt
EOY$770,759EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$65,494ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$53,764CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$70,369CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$82,622CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$92,834CurrentTaxYearMinus1YearAmt
Current Tax Year$109,498CurrentTaxYearAmt
Total$409,087TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$44,603CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$22,087CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$53,537CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,521CurrentTaxYearMinus1YearAmt
Current Tax Year$81,882CurrentTaxYearAmt
Total$203,630TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$98,367CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$92,456CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$136,159CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$94,355CurrentTaxYearMinus1YearAmt
Current Tax Year$191,380CurrentTaxYearAmt
Total$612,717TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$612,717PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$1,025CurrentTaxYearMinus1YearAmt
Total$1,025TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$1,025CurrentTaxYearMinus1YearAmt
Total$1,025TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$98,367CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$92,456CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$136,159CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$95,380CurrentTaxYearMinus1YearAmt
Current Tax Year$191,380CurrentTaxYearAmt
Total$613,742TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.99830PublicSupportCY509Pct
Public Support PY5090.99810PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.01000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescINVESTMENTS - CLEVELAND FOUNDATIONDesc
Book Value$77,690BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$77,690TotalBookValueSecuritiesAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedfalseGrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)

Grant TypeGrantTypeTxtCash GrantCashGrantAmt
GRANTS$81,333
STUDENT SCHOLARSHIP$6,000

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4DSCHOLARSHIP TENNIS COURT , BAY VILLAGE
FORM 990, PAGE 6, PART VI, LINE 11BTHE PRESIDENT AND TREASURER OF THE BOARD REVIEW THE 990 BEFORE FILING.
FORM 990, PAGE 6, PART VI, LINE 12CANNUAL COMPLIANCE CERTIFICATE FROM MEMBERS OF THE BOARD OF TRUSTEES, WHICH INCLUDES AFFIRMATION OF UNDERSTANDING AND COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY AND DISCLOSURE OF FINANCIAL OR OTHER INTEREST WHICH REPRESENTS AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST.
FORM 990, PAGE 6, PART VI, LINE 19NOT MADE AVAILABLE.