STRATEGY STUDIO / PUBLIC DATA EXPLORER

BEER MIRIAM CHARITABLE FOUNDATION: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
BEER MIRIAM CHARITABLE FOUNDATION (EIN 20-2691985)
Tax period
2021-03-01 to 2022-02-28
Filed
2023-01-13
IRS object ID
202330139349301768
Schema version
2021v4.2
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)
Return2023-01-13T17:00:54-06:00ReturnTs
Tax Period End2022-02-28TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN680300457PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MACIAS GINI & O'CONNELL LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1445 BROADHOLLOW RD STE 319AddressLine1Txt
CityMelvilleCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11747ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-03-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN202691985EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BEER MIRIAM CHARITABLE FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBEERBusinessNameControlTxt
Phone7189464014PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12228 EAST 3RD STREETAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11223ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonISAAC MADEBPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone7189464014PhoneNum
Signature2023-01-13SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstISAACPersonFirstNm
Person LastMADEBPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonWING S LEUNGPreparerPersonNm
PTINP00529154PTIN
Phone5164095000PhoneNum
Preparation2023-01-13PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2023-03-07 01:45:13ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerISAAC MADEBPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12228 EAST 3RD STREETAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11223ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$257,073GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addressn/aWebsiteAddressTxt
Type Of Organization OtherYes (X)TypeOfOrganizationOtherInd
Other Organization Dsc501c3OtherOrganizationDsc
Formation2005FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionTO: 1) RELIEVE THE POOR, DISTRESSED & DISADVANTAGED, 2) ADMINISTER SCHOLARSHIPS AND 3) PROMOTE AND ADVANCE JUDAISMActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$145,340PYContributionsGrantsAmt
CY Contributions Grants$236,063CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$10,238PYOtherRevenueAmt
CY Other Revenue-$43,261CYOtherRevenueAmt
PY Total Revenue$155,578PYTotalRevenueAmt
CY Total Revenue$192,802CYTotalRevenueAmt
PY Grants And Similar Paid$127,828PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$153,228CYGrantsAndSimilarPaidAmt
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$358CYTotalFundraisingExpenseAmt
PY Other Expenses$5,691PYOtherExpensesAmt
CY Other Expenses$5,375CYOtherExpensesAmt
PY Total Expenses$133,519PYTotalExpensesAmt
CY Total Expenses$158,603CYTotalExpensesAmt
PY Revenues Less Expenses$22,059PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$34,199CYRevenuesLessExpensesAmt
Total Assets BOY$117,765TotalAssetsBOYAmt
Total Assets EOY$151,964TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$117,765NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$151,964NetAssetsOrFundBalancesEOYAmt
MissionPROMOTE AND ADVANCE JUDAISMMissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$153,228ExpenseAmt
Grant$153,228GrantAmt
Revenue$236,063RevenueAmt
DescPROMOTE AND ADVANCE JUDAISMDesc
Total Program Service Expenses$153,228TotalProgramServiceExpensesAmt
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 ActivitiesYes (1)FundraisingActivitiesInd
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
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 Members3GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
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 Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1DR ISAAC MADEBBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7189464014PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12228 EAST 3RD STREETAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11223ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (2 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
ISAAC MADEB
PRESIDENT5.00Yes (X)$0$0$0
STEVEN ISRAEL
DIRECTOR2.00Yes (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$236,063AllOtherContributionsAmt
Total Contributions$236,063TotalContributionsAmt
Fundraising Gross Income$21,010FundraisingGrossIncomeAmt
Fundraising Direct Expenses$64,271FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$43,261TotalRevenueColumnAmt
Exclusion-$43,261ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$192,802TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion-$43,261ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$153,228TotalAmt
Program Services$153,228ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$3,750TotalAmt
Management And General$3,750ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
Dues and Subscriptions$822$822
BANK CHARGES$370$370
CREDIT CARD PROCESSING$358$358
NYS FILING FEES$75$75

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$158,603TotalAmt
Program Services$153,228ProgramServicesAmt
Management And General$5,017ManagementAndGeneralAmt
Fundraising$358FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$117,765BOYAmt
EOY$151,964EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$136,442LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$136,442LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$117,765BOYAmt
EOY$151,964EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$117,765BOYAmt
EOY$151,964EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$117,765BOYAmt
EOY$151,964EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$117,765BOYAmt
EOY$151,964EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$34,199ReconcilationRevenueExpnssAmt
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$223,446CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$348,718CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$238,122CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$179,840CurrentTaxYearMinus1YearAmt
Current Tax Year$257,073CurrentTaxYearAmt
Total$1,247,199TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$223,446CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$348,718CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$238,122CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$179,840CurrentTaxYearMinus1YearAmt
Current Tax Year$257,073CurrentTaxYearAmt
Total$1,247,199TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$576,298SubstantialContributorsTotAmt
Public Support Total170$670,901PublicSupportTotal170Amt
Total Support$1,247,199TotalSupportAmt
Public Support CY1700.53790PublicSupportCY170Pct
Public Support PY1700.52860PublicSupportPY170Pct
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 D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$136,442OtherCostOrOtherBasisAmt
Depreciation$136,442DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1MEALS IN ARUBAEvent1Nm
Gross Receipts Event1$21,010GrossReceiptsEvent1Amt
Gross Revenue Event1$21,010GrossRevenueEvent1Amt
Rent Facility Costs Event1$9,271RentFacilityCostsEvent1Amt
Food And Beverage Event1$55,000FoodAndBeverageEvent1Amt
Gross Receipts Total$21,010GrossReceiptsTotalAmt
Gross Revenue Total Events$21,010GrossRevenueTotalEventsAmt
Rent Fclty Costs Total Events$9,271RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events$55,000FoodAndBeverageTotalEventsAmt
Direct Expense Summary Events$64,271DirectExpenseSummaryEventsAmt
Net Income Summary-$43,261NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records Maintained0GrantRecordsMaintainedInd

Recipient Table RecipientTable (7 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtPurpose Of GrantPurposeOfGrantTxtRecipient EINRecipientEIN
Congregation Beth Aaron
950 Queen Anne RdTeaneckNJ07666$6,000$0PROMOTE AND ADVANCE JUDAISM
Girls TownOr Chadash
1417 Coney Island AvenueBROOKLYNNY11230$11,001$0PROMOTE AND ADVANCE JUDAISM116156180
HILLEL YESHIVA
PO BOX 2288OCEANNJ07712$10,000$0PROMOTE AND ADVANCE JUDAISM
Rabbi Eli Mansour THE EDMOND J SAFRA SYNAGOGUE
1888 EAST 8TH STREETBROOKLYNNY11223$24,001$0PROMOTE AND ADVANCE JUDAISM205569592
WE LOVE TO HELP INC
2014 16TH AVENUE SUITE 209BROOKLYNNY11218$6,300$0PROMOTE AND ADVANCE JUDAISM
Yeshivah of Flatbush
1609 Avenue JBROOKLYNNY11230$26,000$0PROMOTE AND ADVANCE JUDAISM
Yeshivat Lev Torah
875 Avenue ZBROOKLYNNY11235$20,000$0PROMOTE AND ADVANCE JUDAISM

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section A, line 2DR. ISAAC MADEB (PRESIDENT), LILY MADEB (VICE PRESIDENT) AND STEVEN ISRAEL (DIRECTOR) HAVE A FAMILY RELATIONSHIP.
Form 990, Part VI, Section B, line 11bTHE ORGANIZATION INSPECTS FORM 990 PRIOR TO FILING
Form 990, Part VI, Section C, line 19RECORDS ARE PROVIDED TO THE PUBLIC UPON REQUEST