STRATEGY STUDIO / PUBLIC DATA EXPLORER

WYOMING CREATIVE ARTS COMMUNITY INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
WYOMING CREATIVE ARTS COMMUNITY INC (EIN 46-4448480)
Tax period
2023-09-01 to 2024-08-31
Filed
2025-06-25
IRS object ID
202511769349301721
Schema version
2023v6.0
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)
Return2025-06-25T15:14:18-04:00ReturnTs
Tax Period End2024-08-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN411825889PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WENDY RYCHLEY CHARTEREDBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line125 LAKE ST N STE 210AddressLine1Txt
CityFOREST LAKECityNm
State AbbreviationMNStateAbbreviationCd
ZIP550252537ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-09-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN464448480EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1WYOMING AREA CREATIVE ARTSBusinessNameLine1Txt
Business Name Line2COMMUNITYBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlWYOMBusinessNameControlTxt
Phone6512831237PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15521 EAST VIKING BLVDAddressLine1Txt
CityWYOMINGCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55092ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJESS EISCHENSPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone6512831237PhoneNum
Signature2025-06-19SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonWENDY RYCHLEYPreparerPersonNm
PTINP01345201PTIN
Phone6514648681PhoneNum
Preparation2025-06-25PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1HALLBERG CENTER FOR THE ARTSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerJESS EISCHENSPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line15521 EAST VIKING BLVDAddressLine1Txt
CityWYOMINGCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55092ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$133,958GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWYOMINGCREATIVEARTS.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2013FormationYr
Legal Domicile StateMNLegalDomicileStateCd
Activity Or MissionENRICH THE QUALITY OF LIFE IN THE WYOMING AND SURROUNDING LAKES AREAS BY FACILITATING VENUES WHERE REGIONAL, NATIONAL AND INTERNATIONAL CULTURAL ACTIVITIES CAN ILLUMINATE, EDUCATE AND ENTERTAIN.ActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$73,676PYContributionsGrantsAmt
CY Contributions Grants$124,093CYContributionsGrantsAmt
PY Program Service Revenue$2,744PYProgramServiceRevenueAmt
CY Program Service Revenue$9,865CYProgramServiceRevenueAmt
PY Investment Income$15PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$76,435PYTotalRevenueAmt
CY Total Revenue$133,958CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$4,328CYTotalFundraisingExpenseAmt
PY Other Expenses$89,543PYOtherExpensesAmt
CY Other Expenses$126,421CYOtherExpensesAmt
PY Total Expenses$89,543PYTotalExpensesAmt
CY Total Expenses$126,421CYTotalExpensesAmt
PY Revenues Less Expenses-$13,108PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$7,537CYRevenuesLessExpensesAmt
Total Assets BOY$256,875TotalAssetsBOYAmt
Total Assets EOY$264,412TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$256,875NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$264,412NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionENRICH THE QUALITY OF LIFE IN THE WYOMING AND SURROUNDING LAKES AREAS BY FACILITATING VENUES WHERE REGIONAL, NATIONAL AND INTERNATIONAL CULTURAL ACTIVITIES CAN ILLUMINATE, EDUCATE AND ENTERTAIN.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$18,783ExpenseAmt
DescCREATE AND SPONSOR ART CLASSES WITH NO COST, OR VERY LOW COST, TO PARTICIPANTS. 512 ADULTS AND 1383 CHILDREN BENEFITTEDDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$20,667ExpenseAmt
DescSPONSOR ART SHOWS, ENCOURAGING AREA ARTISTS TO COME TOGETHER TO SHARE THEIR CREATIONS WITH EACH OTHER AND INDIVIDUALS IN THE COMMUNITY. 219 MEMBERS REGISTERED IN THE AREA CREATIVE ARTS COMMUNITY BENEFITTED. 6574 CITIZENS OF THE SURROUNDING COMMUNITY BENEFITTED.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$10,810ExpenseAmt
DescPROVIDE A VENUE FOR LOCAL SONGWRITERS TO PERFORM; COMMUNITY RESIDENTS COME TO BE ENTERTAINED AND EXPERIENCE VARIOUS STYLES OF MUSIC. 219 MEMBERS OF THE CREATIVE ARTS COMMUNITY BENEFITTED. 604 COMMUNITY RESIDENTS BENEFITTEDDesc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$31,777ExpenseAmt
DescMAINTAIN A SAFE, CLEAN AND PLEASANT BUILDING AT A LOCATION THAT IS EASILY ACCESSIBLE TO RESIDENTS OF WYOMING MN AND SURROUNDING COMMUNITIES SO THAT THEY MAY ENJOY THE PROGRAMS AND ACTIVITIES WITHOUT THE COST AND INCONVENIENCE OF TRAVELING TO THE METROPOLITAN AREA.Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$31,777TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$82,037TotalProgramServiceExpensesAmt
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 EquipmentYes (true)ReportLandBuildingEquipmentInd
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 OrganizationsfalseGrantsToOrganizationsInd
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
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
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
Governing Body Voting Members8GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
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 BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonDEBORAH HOFFMEISTERPersonNm
Phone6512831237PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line112415 PINE VIEW LANEAddressLine1Txt
CityLINDSTROMCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55045ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerIndAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt
MARY ANN CARLSON
BOARD MEMBER2.00Yes (X)$0$0$0
BEN MONTZKA
BOARD MEMBER1.00Yes (X)$0$0$0
AARON NOSAN
BOARD MEMBER2.00Yes (X)$0$0$0
ERIC PETERSON
BOARD MEMBER15.00Yes (X)$0$0$0
NATHAN AASTUEN
BOARD CHAIR2.00$0$0$0Yes (X)
JESS EISCHENS
EXECUTIVE DI20.00$0$0$0Yes (X)0.00
DOUGLAS HARPER
VICE CHAIRMA2.00$0$0$0Yes (X)
DEBORAH HOFFMEISTER
TREASURER2.00$0$0$0Yes (X)
CHRISTINE PIPER
SECRETARY3.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$4,951MembershipDuesAmt
All Other Contributions$119,142AllOtherContributionsAmt
Total Contributions$124,093TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CLASS FEES$8,010$8,010
ART SHOW SUBMISSION FEES$1,855$1,855
FieldValueIRS element (for citing)
Total Program Service Revenue$9,865TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$133,958TotalRevenueColumnAmt
Related Or Exempt Func Income$9,865RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$30,300TotalAmt
Management And General$30,300ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$2,135TotalAmt
Management And General$2,135ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$55,196TotalAmt
Program Services$51,481ProgramServicesAmt
Management And General$3,715ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$2,922TotalAmt
Program Services$1,461ProgramServicesAmt
Fundraising$1,461FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,039TotalAmt
Management And General$1,039ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$30,857TotalAmt
Program Services$27,771ProgramServicesAmt
Management And General$1,543ManagementAndGeneralAmt
Fundraising$1,543FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$3,972TotalAmt
Program Services$1,324ProgramServicesAmt
Management And General$1,324ManagementAndGeneralAmt
Fundraising$1,324FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$126,421TotalAmt
Program Services$82,037ProgramServicesAmt
Management And General$40,056ManagementAndGeneralAmt
Fundraising$4,328FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$128,791BOYAmt
EOY$136,328EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$128,084LandBldgEquipCostOrOtherBssAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$128,084BOYAmt
EOY$128,084EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$256,875BOYAmt
EOY$264,412EOYAmt

Total Liabilities TotalLiabilitiesGrp

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

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$256,875BOYAmt
EOY$264,412EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$256,875BOYAmt
EOY$264,412EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$256,875BOYAmt
EOY$264,412EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$7,537ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

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

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$203,002CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$61,790CurrentTaxYearMinus1YearAmt
Current Tax Year$124,093CurrentTaxYearAmt
Total$388,885TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$203,002CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$61,790CurrentTaxYearMinus1YearAmt
Current Tax Year$124,093CurrentTaxYearAmt
Total$388,885TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$95,944SubstantialContributorsTotAmt
Public Support Total170$292,941PublicSupportTotal170Amt
Total Support$388,885TotalSupportAmt
Gross Receipts Rltd Activities$22,328GrossReceiptsRltdActivitiesAmt
Public Support CY1700.75330PublicSupportCY170Pct
Public Support PY1700.61890PublicSupportPY170Pct
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

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$128,084OtherCostOrOtherBasisAmt
Book Value$128,084BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$128,084TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4DMAINTAIN A SAFE, CLEAN AND PLEASANT BUILDING AT A LOCATION THAT IS EASILY ACCESSIBLE TO RESIDENTS OF WYOMING MN AND SURROUNDING COMMUNITIES SO THAT THEY MAY ENJOY THE PROGRAMS AND ACTIVITIES WITHOUT THE COST AND INCONVENIENCE OF TRAVELING TO THE METROPOLITAN AREA.
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC
FORM 990, PART IX, LINE 11GBANK CHARGES 0 873 0 DUES AND SUBSCRIPTIONS 0 464 0 TAXES AND LICENSES 0 1,902 0 CATERING 2,362 0 0 SUPPLIES 13,396 0 0 COMMISSIONS 4,748 0 0 COMMISSIONS 5,387 0 0 SECURITY 0 476 0 MUSCIANS 5,390 0 0 SUPPLIES 13,557 0 0 PRINTING 1,221 0 0 SUPPLIES 5,420 0 0 TOTAL 51,481 3,715 0