STRATEGY STUDIO / PUBLIC DATA EXPLORER

CHAGRIN FALLS FIREFIGHTERS CHARITABLE FOUNDATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
CHAGRIN FALLS FIREFIGHTERS CHARITABLE FOUNDATION (EIN 83-1814705)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-12-04
IRS object ID
202403399349300010
Schema version
2023v5.1
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)
Return2024-12-04T09:03:42-06:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN364267431PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1PEASE BELL CPAS LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11111 SUPERIOR AVE E STE 2500AddressLine1Txt
CityCLEVELANDCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44114ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN831814705EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CHAGRIN FALLS FIREFIGHTERSBusinessNameLine1Txt
Business Name Line2CHARITABLE FOUNDATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlCHAGBusinessNameControlTxt
Phone4402478281PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line121 W WASHINGTON STAddressLine1Txt
CityCHAGRIN FALLSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44022ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBRIAN FOSTERPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone4402478281PhoneNum
Signature2024-12-04SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonALEXANDER N SEMERANOPreparerPersonNm
PTINP01064629PTIN
Phone2163489600PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerBRIAN FOSTERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line121 W WASHINGTON STAddressLine1Txt
CityCHAGRIN FALLSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44022ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$71,989GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressHTTPS://CFFCF.ORG/WebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2018FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionTO SUPPORT PUBLIC SAFETY FORCES AND PROMOTE COMMUNITY INVOLVEMENT IN THE CHAGRIN VALLEY AREA. PLANNED PROJECTS INCLUDING MODERNIZATION OF THE CHAGRIN VALLEY FIRE DEPARTMENT'S FIREHOUSE AND AN INITIATIVE TO JOINTLY TRAIN THE CHAGRIN VALLEY'S SHOP OWNERS AND RESIDENTS IN SAFE PRACTICES REGARDING FIRE SUPPRESSION, CPR, STOP THE BLEED, AND FIRST AID TRAINING.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers6TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$389,665PYContributionsGrantsAmt
CY Contributions Grants$40,638CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$15,910CYInvestmentIncomeAmt
PY Other Revenue-$54,734PYOtherRevenueAmt
CY Other Revenue$15,441CYOtherRevenueAmt
PY Total Revenue$334,931PYTotalRevenueAmt
CY Total Revenue$71,989CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$85,681CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$7,328PYOtherExpensesAmt
CY Other Expenses$6,189CYOtherExpensesAmt
PY Total Expenses$7,328PYTotalExpensesAmt
CY Total Expenses$91,870CYTotalExpensesAmt
PY Revenues Less Expenses$327,603PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$19,881CYRevenuesLessExpensesAmt
Total Assets BOY$696,285TotalAssetsBOYAmt
Total Assets EOY$676,404TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$696,285NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$676,404NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO SUPPORT PUBLIC SAFETY FORCES AND PROMOTE COMMUNITY INVOLVEMENT IN THE CHAGRIN VALLEY AREA. PLANNED PROJECTS INCLUDING MODERNIZATION OF THE CHAGRIN VALLEY FIRE DEPARTMENT'S FIREHOUSE AND AN INITIATIVE TO JOINTLY TRAIN THE CHAGRIN VALLEY'S SHOP OWNERS AND RESIDENTS IN SAFE PRACTICES REGARDING FIRE SUPPRESSION, CPR, STOP THE BLEED, AND FIRST AID TRAINING.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$85,681ExpenseAmt
Grant$85,681GrantAmt
DescGRANTS WERE MADE SUPPORTING A RESTORATION PROJECT AT A FIRE STATION AND FOR A TRAINING TOOL USED TO PRACTICE FORCEABLE ENTRY. REFER ALSO TO SCHEDULE I.Desc
Total Program Service Expenses$85,681TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldOHStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonBRIAN FOSTERPersonNm
Phone4402478281PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line121 W WASHINGTON STREETAddressLine1Txt
CityCHAGRIN FALLSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44022ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
BRIAN FOSTER
PRESIDENT3.00Yes (X)Yes (X)$0$0$0
DILLON CROUSE
VICE PRESIDENT1.00Yes (X)Yes (X)$0$0$0
STEVE WILOSZEK
TREASURER1.00Yes (X)Yes (X)$0$0$0
JESSE PHAN
SECRETARY1.00Yes (X)Yes (X)$0$0$0
ROBERT JAMIESON
BOARD MEMBER1.00Yes (X)$0$0$0
JAMES FINLEY
BOARD MEMBER1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$40,638AllOtherContributionsAmt
Total Contributions$40,638TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$15,910TotalRevenueColumnAmt
Exclusion$15,910ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLENOUS REVENUEDesc
Business900099BusinessCd
Total Revenue Column$15,441TotalRevenueColumnAmt
Related Or Exempt Func Income$15,441RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$15,441OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$71,989TotalRevenueColumnAmt
Related Or Exempt Func Income$15,441RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$15,910ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$85,681TotalAmt
Program Services$85,681ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$2,200TotalAmt
Management And General$2,200ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$3,159TotalAmt
Management And General$3,159ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$830TotalAmt
Management And General$830ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$91,870TotalAmt
Program Services$85,681ProgramServicesAmt
Management And General$6,189ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$608,582BOYAmt
EOY$26,957EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$87,703BOYAmt
EOY$649,447EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$696,285BOYAmt
EOY$676,404EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$696,285BOYAmt
EOY$676,404EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$696,285BOYAmt
EOY$676,404EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$696,285BOYAmt
EOY$676,404EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$19,881ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$33,996CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$161,122CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$185,079CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$389,665CurrentTaxYearMinus1YearAmt
Current Tax Year$31,488CurrentTaxYearAmt
Total$801,350TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$33,996CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$161,122CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$185,079CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$389,665CurrentTaxYearMinus1YearAmt
Current Tax Year$31,488CurrentTaxYearAmt
Total$801,350TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$172,963SubstantialContributorsTotAmt
Public Support Total170$628,387PublicSupportTotal170Amt
Total Support$801,350TotalSupportAmt
Public Support CY1700.78420PublicSupportCY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1CHAGRIN FALLS SUBURBAN VOLUNTEER FIREMENS ASSOCIATIONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line121 W WASHINGTON STREETAddressLine1Txt
CityCHAGRIN FALLSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44022ZIPCd
FieldValueIRS element (for citing)
Recipient EIN341047668RecipientEIN
IRC Section501(C)(4)IRCSectionDesc
Cash Grant$85,421CashGrantAmt
Non Cash Assistance$0NonCashAssistanceAmt
Purpose Of GrantFUNDS WERE USED FOR A RESTORATION PROJECT CONCERNING THE FIRE STATION AND FOR A TRAINING TOOL TO PRACTICE FORCEABLE ENTRY.PurposeOfGrantTxt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE I, PART I, LINE 2FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION PERIODICALLY REQUESTS WRITTEN DOCUMENTATION FROM THE GRANTEE CONCERNING THE USE OF GRANT FUNDS.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS REVIEWED BY THE BOARD MEMBERS PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12CALL OFFICERS AND BOARD MEMBERS ARE PROVIDED WITH A COPY OF THE CONFLICT OF INTEREST POLICY. THE POLICY CONTAINS PROVISIONS STATING THAT ANY CONFLICTS MUST BE DISCLOSED TO ALL DIRECTORS. AT THAT POINT THE INDIVIDUAL DISCLOSING THE CONFLICT IS RECUSED IN THE GOVERNING BODY'S CONSIDERATION OF AND RESPONSE TO THE CONFLICT.
FORM 990, PART VI, SECTION C, LINE 19DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.