STRATEGY STUDIO / PUBLIC DATA EXPLORER

SKAGIT COUNCIL ON AGING: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
SKAGIT COUNCIL ON AGING (EIN 91-0890910)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-04-05
IRS object ID
202330959349300338
Schema version
2022v5.0
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)
Return2023-04-05T11:49:01-04:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN455413738PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BC ACCOUNTING INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1327 E FAIRHAVEN AVEAddressLine1Txt
CityBurlingtonCityNm
State AbbreviationWAStateAbbreviationCd
ZIP98233ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN910890910EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SKAGIT COUNCIL ON AGINGBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSKAGBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1700 S SECOND STAddressLine1Txt
CityMOUNT VERNONCityNm
State AbbreviationWAStateAbbreviationCd
ZIP98273ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonERMA BAUDEPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone3604161511PhoneNum
Signature2023-03-13SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstERMAPersonFirstNm
Person LastBAUDEPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBEKKI COXPreparerPersonNm
PTINP01441918PTIN
Phone3604195222PhoneNum
Preparation2023-04-05PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer0TrustedCustomerCd
OOB Security Verification00OOBSecurityVerificationCd
Authentication Assurance LevelAAL2AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Gross Receipts$170,196GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1977FormationYr
Legal Domicile StateWALegalDomicileStateCd
Activity Or MissionSKAGIT COUNCIL ON AGING IS A PRIVATENON-PROFITCORPORATION DEDICATED TO ADDRESSING BASIC NEEDS ANDISSUES OF THE SENIOR COMMUNITY.SERVE OVER 750 SENIORS EACH YEARActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers260TotalVolunteersCnt
Total Gross UBI$659TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$273,050PYContributionsGrantsAmt
CY Contributions Grants$169,537CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$432PYInvestmentIncomeAmt
CY Investment Income$659CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$273,482PYTotalRevenueAmt
CY Total Revenue$170,196CYTotalRevenueAmt
PY Grants And Similar Paid$82,040PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$270,972CYGrantsAndSimilarPaidAmt
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$10,840PYOtherExpensesAmt
CY Other Expenses$14,751CYOtherExpensesAmt
PY Total Expenses$92,880PYTotalExpensesAmt
CY Total Expenses$285,723CYTotalExpensesAmt
PY Revenues Less Expenses$180,602PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$115,527CYRevenuesLessExpensesAmt
Total Assets BOY$358,746TotalAssetsBOYAmt
Total Assets EOY$243,219TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$358,746NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$243,219NetAssetsOrFundBalancesEOYAmt
MissionSKAGIT COUNCIL ON AGING IS A PRIVATENON-PROFITCORPORATION DEDICATED TO ADDRESSING BASIC NEEDS ANDISSUES OF THE SENIOR COMMUNITY.SERVE OVER 750 SENIORS EACH YEARMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$279,947ExpenseAmt
Grant$270,972GrantAmt
DescSKAGIT COUNCIL ON AGING IS A PRIVATENON-PROFITCORPORATION DEDICATED TO ADDRESSING BASIC NEEDS ANDISSUES OF THE SENIOR COMMUNITY. IT IS OUR MISSION TOENHANCE THE PERSONAL INDEPENDENCE AND DIGNITY OFSENIORS BY PROMOTING SERVICES IN THE AREAS OF:TRANSPORTATION, HOUSING, NUTRITION, HEALTH CARE,SOCIALIZATION AND EDUCATION. SERVE OVER 750 SENIORS EACH YEARDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$729ExpenseAmt
Revenue$300RevenueAmt
DescGIVING TREE - GIFTS FOR CLIENTS DURING HOLIDAY SEASONDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$280,676TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
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 SecfalseReportInvestmentsOtherSecInd
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 OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
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
Transaction With Control EntfalseTransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
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 Members4GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
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 PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldWAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonERMA BAUDEPersonNm
Phone3604161511PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1700 S SECOND STAddressLine1Txt
CityMOUNT VERNONCityNm
State AbbreviationWAStateAbbreviationCd
ZIP98273ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
MADELINE HANDZLIK
DIRECTOR0.500.00Yes (X)$0$0$0
SHARON ALBAN
DIRECTOR0.500.00Yes (X)$0$0$0
ERMA BAUDE
PRESIDENT0.500.00$0$0$0Yes (X)
MARY LOUISE SCHNEIDER
SECRETARY TREASURER0.500.00$0$0$0Yes (X)
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 ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$169,537AllOtherContributionsAmt
Total Contributions$169,537TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$659TotalRevenueColumnAmt
Unrelated Business Revenue$659UnrelatedBusinessRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$170,196TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$659UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$270,972TotalAmt
Program Services$270,972ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$900TotalAmt
Management And General$900ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$4,815TotalAmt
Program Services$4,815ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$40TotalAmt
Program Services$40ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$3,129TotalAmt
Management And General$3,129ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,018TotalAmt
Management And General$1,018ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
BANK FEES$178$178
CREDIT CARD FEES$266$266
LICENSE AND DUES$310$310
VOLUNTEER COSTS$1,291$1,291

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$2,804TotalAmt
Program Services$2,804ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$285,723TotalAmt
Program Services$280,676ProgramServicesAmt
Management And General$5,047ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$252,431BOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$106,315BOYAmt
EOY$236,960EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
EOY$6,259EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$358,746BOYAmt
EOY$243,219EOYAmt

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$358,746BOYAmt
EOY$243,219EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$358,746BOYAmt
EOY$243,219EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$358,746BOYAmt
EOY$243,219EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$115,527ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

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$174,832CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$139,901CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$213,376CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$273,050CurrentTaxYearMinus1YearAmt
Current Tax Year$169,537CurrentTaxYearAmt
Total$970,696TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$174,832CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$139,901CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$213,376CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$273,050CurrentTaxYearMinus1YearAmt
Current Tax Year$169,537CurrentTaxYearAmt
Total$970,696TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$69,975SubstantialContributorsTotAmt
Public Support Total170$900,721PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,387CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,082CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$865CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$432CurrentTaxYearMinus1YearAmt
Current Tax Year$659CurrentTaxYearAmt
Total$6,425TotalAmt
FieldValueIRS element (for citing)
Total Support$977,121TotalSupportAmt
Public Support CY1700.92180PublicSupportCY170Pct
Public Support PY1700.94980PublicSupportPY170Pct
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

Schedule I IRS990ScheduleI

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

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1SKAGIT COUNTY HEALTH DEPARTMENTBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1700 S SECOND STAddressLine1Txt
CityMOUNT VERNONCityNm
State AbbreviationWAStateAbbreviationCd
ZIP98273ZIPCd
FieldValueIRS element (for citing)
Recipient EIN916001361RecipientEIN
Cash Grant$227,313CashGrantAmt
Non Cash Assistance$43,659NonCashAssistanceAmt
Valuation Method UsedNEW PURCHASEValuationMethodUsedDesc
Non Cash AssistanceEQUIPMENTNonCashAssistanceDesc
Purpose Of GrantPREPARE FOOD FOR ELDERLY AND HOME BOUNDPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990 governing body review Part VI line 11RETURN IS REVIEWED BY THE PRESIDENT AND THE BOARD PRIOR TO FILING
Governing documents etc available to public Part VI line 19DOCUMENTS ARE AVAILABLE BY REQUEST DURING OFFICE HOURS OR APPOINTMENT