AYERS FOUNDATION: Form 990PF, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- AYERS FOUNDATION (EIN 62-1773033)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-11-15
- IRS object ID
- 202203199349108665
- 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
- Form 990-PF
- Schedule B
- All Oth Prog Rltd Investments Sch
- Depreciation Schedule
- Legal Fees Schedule
- Other Assets Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-11-15T15:53:36-06:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BDO USA LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6410 POPLAR AVE STE 750 | AddressLine1Txt |
| City | MEMPHIS | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 38119 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 621773033 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Ayers Foundation | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % THE ORGANIZATION | InCareOfNm |
| Business Name Control | AYER | BusinessNameControlTxt |
| Phone | 7318474962 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 756 | AddressLine1Txt |
| City | Parsons | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 38363 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JAMES W AYERS | PersonNm |
| Person Title | CHAIRMAN | PersonTitleTxt |
| Phone | 7318474970 | PhoneNum |
| Signature | 2022-05-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | JAMES W | PersonFirstNm |
| Person Last | AYERS | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Adam S Kettle | PreparerPersonNm |
| PTIN | P01437454 | PTIN |
| Phone | 9016807600 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $11,206,154 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $10,935,416 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $1,760 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $1,760 | InterestOnSavNetInvstIncmAmt |
| Interest On Savings Adj Net Incm | $1,760 | InterestOnSavingsAdjNetIncmAmt |
| Dividends Rev And Expnss | $42 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $42 | DividendsNetInvstIncmAmt |
| Dividends Adj Net Incm | $42 | DividendsAdjNetIncmAmt |
| Other Income Rev And Expnss | $3,175 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $3,175 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $10,940,393 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $4,977 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $1,802 | TotalAdjNetIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $0 | CompOfcrDirTrstRevAndExpnssAmt |
| Oth Empl Slrs Wgs Rev And Expnss | $1,555,931 | OthEmplSlrsWgsRevAndExpnssAmt |
| Oth Empl Slrs Wgs Dsbrs Chrtbl | $1,555,931 | OthEmplSlrsWgsDsbrsChrtblAmt |
| Pension Empl Bnft Rev And Expnss | $255,764 | PensionEmplBnftRevAndExpnssAmt |
| Pension Empl Bnft Dsbrs Chrtbl | $255,764 | PensionEmplBnftDsbrsChrtblAmt |
| Legal Fees Rev And Expnss | $93,527 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $0 | LegalFeesNetInvstIncmAmt |
| Legal Fees Adj Net Incm | $0 | LegalFeesAdjNetIncmAmt |
| Legal Fees Dsbrs Chrtbl | $93,527 | LegalFeesDsbrsChrtblAmt |
| Other Prof Fees Rev And Expnss | $297,640 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Dsbrs Chrtbl | $297,640 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $126,190 | TaxesRevAndExpnssAmt |
| Taxes Dsbrs Chrtbl | $126,190 | TaxesDsbrsChrtblAmt |
| Deprec And Dpltn Rev And Expnss | $223,511 | DeprecAndDpltnRevAndExpnssAmt |
| Occupancy Rev And Expnss | $14,005 | OccupancyRevAndExpnssAmt |
| Occupancy Dsbrs Chrtbl | $14,005 | OccupancyDsbrsChrtblAmt |
| Trav Conf Meeting Rev And Expnss | $479 | TravConfMeetingRevAndExpnssAmt |
| Trav Conf Meeting Dsbrs Chrtbl | $479 | TravConfMeetingDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $568,931 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $480 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Adj Net Incm | $480 | OtherExpensesAdjNetIncmAmt |
| Other Expenses Dsbrs Chrtbl | $568,451 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $3,135,978 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $480 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $480 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $2,911,987 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $5,008,046 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $5,008,046 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $8,144,024 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $480 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $480 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $7,920,033 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $2,796,369 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $4,497 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $1,322 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $1,789,896 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $3,008,138 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $3,008,138 | SavAndTempCashInvstEOYFMVAmt |
| Acct Rcvbl | $950 | AcctRcvblAmt |
| Acct Rcvbl BOY | $26,002 | AcctRcvblBOYAmt |
| Acct Rcvbl EOY | $950 | AcctRcvblEOYAmt |
| Acct Rcvbl EOYFMV | $950 | AcctRcvblEOYFMVAmt |
| Grants Receivable BOY | $272,922 | GrantsReceivableBOYAmt |
| Grants Receivable EOY | $108,893 | GrantsReceivableEOYAmt |
| Grants Receivable EOYFMV | $108,893 | GrantsReceivableEOYFMVAmt |
| Other Nts And Loans Rcvbl | $1,942,633 | OtherNtsAndLoansRcvblAmt |
| Other Nts And Loans Rcvbl BOY | $0 | OtherNtsAndLoansRcvblBOYAmt |
| Other Nts And Loans Rcvbl EOY | $1,942,633 | OtherNtsAndLoansRcvblEOYAmt |
| Other Nts And Loans Rcvbl EOYFMV | $1,942,633 | OtherNtsAndLoansRcvblEOYFMVAmt |
| Land Bldg Equip Cost Or Other Bss | $6,559,905 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $432,422 | LandBldgEquipAccumDeprecAmt |
| Land BOY | $6,298,317 | LandBOYAmt |
| Land EOY | $6,127,483 | LandEOYAmt |
| Land EOYFMV | $6,127,483 | LandEOYFMVAmt |
| Other Assets BOY | $0 | OtherAssetsBOYAmt |
| Other Assets EOY | $18,057 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $18,057 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $8,387,137 | TotalAssetsBOYAmt |
| Total Assets EOY | $11,206,154 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $11,206,154 | TotalAssetsEOYFMVAmt |
| Accounts Payable BOY | $0 | AccountsPayableBOYAmt |
| Accounts Payable EOY | $0 | AccountsPayableEOYAmt |
| Grants Payable BOY | $86,244 | GrantsPayableBOYAmt |
| Grants Payable EOY | $108,893 | GrantsPayableEOYAmt |
| Mortgages And Notes Payable BOY | $0 | MortgagesAndNotesPayableBOYAmt |
| Mortgages And Notes Payable EOY | $0 | MortgagesAndNotesPayableEOYAmt |
| Other Liabilities BOY | $0 | OtherLiabilitiesBOYAmt |
| Other Liabilities EOY | $0 | OtherLiabilitiesEOYAmt |
| Total Liabilities BOY | $86,244 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $108,893 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Retained Earning BOY | $8,300,893 | RetainedEarningBOYAmt |
| Retained Earning EOY | $11,097,261 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $8,300,893 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $11,097,261 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $8,387,137 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $11,206,154 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $8,300,893 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $2,796,369 | ExcessRevenueOverExpensesAmt |
| Subtotal | $11,097,262 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $11,097,262 | TotNetAstOrFundBalancesEOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cap Gains Loss Tx Invst Incm Detail | CapGainsLossTxInvstIncmDetail |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $63 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $63 | SubtotalAmt |
| Tax Based On Investment Income | $63 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $805 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Total Payments And Credits | $805 | TotalPaymentsAndCreditsAmt |
| Overpayment | $742 | OverpaymentAmt |
| Applied To ES Tax | $742 | AppliedToESTaxAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | false | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | MO | OrgReportOrRegisterStateCd |
| Org Report Or Register State | TN | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | Yes (true) | PrivateOperatingFoundationInd |
| New Substantial Contributors | false | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | theayersfoundation.org | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7318474962 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 643 TENNESSEE AVENUE | AddressLine1Txt |
| City | PARSONS | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 38363 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | false | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Business Holdings | false | BusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (11 entries)
| Address Line1USAddress/AddressLine1Txt | Address Line2USAddress/AddressLine2Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|---|
| JAMES W AYERS | |||||||||
| PO Box 756 | PO Box 217 | Parsons | TN | 38363 | CHAIRMAN | 5.0 | $0 | $0 | $0 |
| JON AYERS | |||||||||
| PO Box 756 | PO Box 217 | Parsons | TN | 38363 | DIRECTOR | 3.0 | $0 | $0 | $0 |
| AGENIA CLARK | |||||||||
| PO Box 756 | PO Box 217 | Parsons | TN | 38363 | SECRETARY | 1.0 | $0 | $0 | $0 |
| JANET AYERS | |||||||||
| PO Box 756 | PO Box 217 | Parsons | TN | 38363 | PRESIDENT | 15.0 | $0 | $0 | $0 |
| JOANN LYNN | |||||||||
| PO Box 756 | PO Box 217 | Parsons | TN | 38363 | DIRECTOR | 1.0 | $0 | $0 | $0 |
| KRISTY AYERS | |||||||||
| PO Box 756 | PO Box 217 | Parsons | TN | 38363 | DIRECTOR | 1.0 | $0 | $0 | $0 |
| LIN HOWARD ANDREWS | |||||||||
| PO Box 756 | PO Box 217 | Parsons | TN | 38363 | DIRECTOR | 1.0 | $0 | $0 | $0 |
| LEE ANN INGRAM | |||||||||
| PO Box 756 | PO Box 217 | Parsons | TN | 38363 | DIRECTOR | 1.0 | $0 | $0 | $0 |
| CASSIE LYNN FOOTE | |||||||||
| PO Box 756 | PO Box 217 | Parsons | TN | 38363 | DIRECTOR | 1.0 | $0 | $0 | $0 |
| DR MICHAEL PRICE | |||||||||
| PO Box 756 | Parsons | TN | 38363 | VICE PRESIDENT | 5.0 | $0 | $0 | $0 | |
| SUSAN JOHNSON RHODES | |||||||||
| PO Box 756 | Parsons | TN | 38363 | EXECUTIVE DIRECTOR | 40.0 | $0 | $0 | $0 | |
Compensation Highest Paid Empl CompensationHighestPaidEmplGrp (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|---|---|---|---|
| SUSAN JOHNSON RHODES | ||||||
| PO BOX 756 | PARSONS | TN | 38363 | EXECUTIVE DIRECTOR | 40.0 | $243,684 |
| MICHAEL B MEADOWS | ||||||
| PO BOX 756 | PARSONS | TN | 38363 | DIRECTOR POST-SECOND | 41.0 | $135,049 |
| LISA DIPASQUALE | ||||||
| PO BOX 756 | PARSONS | TN | 38363 | ACCOUNTING DIRECTOR | 40.0 | $119,489 |
| MARY LAUREN GARNER | ||||||
| PO BOX 756 | PARSONS | TN | 38363 | COUNSELOR/DIRECTOR | 43.0 | $106,183 |
| MATTHEW GORDON | ||||||
| PO BOX 756 | PARSONS | TN | 38363 | IT COORDINATOR | 40.0 | $91,395 |
Compensation Of Hghst Pd Cntrct CompensationOfHghstPdCntrctGrp (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Service TypeServiceTypeTxt | CompensationCompensationAmt |
|---|---|---|---|---|---|
| HOLTON & MAYBERRY PC | |||||
| 3801 BEDFORD AVENUE SUITE 200 | NASHVILLE | TN | 37215 | LEGAL | $69,103 |
| P3 CONSULTING LLC | |||||
| 830 CRESCENT CENTER DR BLDG 6 STE | FRANKLIN | TN | 37067 | CONSULTING | $47,500 |
| TRISTAR STRATEGIES LLC | |||||
| 1454 N DICKERSON CHAPEL | LEBANON | TN | 38087 | CONSULTING | $70,000 |
| CHERRY BEKAERT LLP | |||||
| 222 SECOND AVE S STE 1240 | NASHVILLE | TN | 37201 | ACCOUNTING | $129,818 |
| CRISP COMMUNICATIONS LLC | |||||
| 278 FRANKLIN ROAD | BRENTWOOD | TN | 37027 | CONSULTING | $51,320 |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | AYERS FOUNDATION SCHOLAR PROGRAM | Description1Txt |
| Expenses1 | $2,899,028 | Expenses1Amt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | N/A | Description1Txt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $376,925 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $2,641,552 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $3,018,477 | TotalFMVOfUnusedAssetsAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $3,018,477 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $45,277 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $2,973,200 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $148,660 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sect4942j3j5 Fndtn And Frgn Org | Yes (X) | Sect4942j3j5FndtnAndFrgnOrgInd |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $7,920,033 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Charitable Assets Acquis Paid | $0 | CharitableAssetsAcquisPaidAmt |
| Set Aside Suitability Test | $0 | SetAsideSuitabilityTestAmt |
| Set Aside Cash Distri Test | $0 | SetAsideCashDistriTestAmt |
| Qualifying Distributions | $7,920,033 | QualifyingDistributionsAmt |
Private Operating Foundations PrivateOperatingFoundationsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Private Operating Fndtn Ruling | 2020-01-06 | PrivateOperatingFndtnRulingDt |
| Section4942j3 | Yes (X) | Section4942j3Ind |
Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $1,322 | CurrentYearAmt |
| Year1 | $3,815 | Year1Amt |
| Year2 | $91,079 | Year2Amt |
| Year3 | $173,872 | Year3Amt |
| Total | $270,088 | TotalAmt |
Pct85 Lessor Adj Incm Or Min Ret Pct85LessorAdjIncmOrMinRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $1,124 | CurrentYearAmt |
| Year1 | $3,243 | Year1Amt |
| Year2 | $77,417 | Year2Amt |
| Year3 | $147,791 | Year3Amt |
| Total | $229,575 | TotalAmt |
Qualifying Distributions QualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $7,920,033 | CurrentYearAmt |
| Year1 | $7,804,502 | Year1Amt |
| Year2 | $3,708,016 | Year2Amt |
| Year3 | $5,553,216 | Year3Amt |
| Total | $24,985,767 | TotalAmt |
Qualifying Distri Not Used Drt QualifyingDistriNotUsedDrtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $5,008,046 | CurrentYearAmt |
| Year1 | $5,054,086 | Year1Amt |
| Year2 | $658,170 | Year2Amt |
| Year3 | $4,235,656 | Year3Amt |
| Total | $14,955,958 | TotalAmt |
Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $2,911,987 | CurrentYearAmt |
| Year1 | $2,750,416 | Year1Amt |
| Year2 | $3,049,846 | Year2Amt |
| Year3 | $1,317,560 | Year3Amt |
| Total | $10,029,809 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Assets | TotalAssetsGrp |
Total Assets Sect4942j3 Bi TotalAssetsSect4942j3BiGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Two Thirds Minimum Invst Ret TwoThirdsMinimumInvstRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $148,660 | CurrentYearAmt |
| Year1 | $120,342 | Year1Amt |
| Year2 | $155,772 | Year2Amt |
| Year3 | $371,956 | Year3Amt |
| Total | $796,730 | TotalAmt |
Total Support TotalSupportGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Public Support Type PublicSupportType
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Largest Support From EO LargestSupportFromEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Gross Investment Income GrossInvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | JAMES W AYERS | ContributingManagerNm |
| Contributing Manager | JANET E AYERS | ContributingManagerNm |
| Shareholder Manager | NONE | ShareholderManagerNm |
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | JANET AYERS | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 643 TENNESSEE AVE | AddressLine1Txt |
| City | PARSONS | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 38363 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Phone | 7318474962 | RecipientPhoneNum |
| Form And Info And Materials | NO SPECIFIC FORM IS REQUIRED. | FormAndInfoAndMaterialsTxt |
| Submission Deadlines | APPLICATIONS ARE ACCEPTED AT ANY TIME. | SubmissionDeadlinesTxt |
| Restrictions On Awards | DONATIONS ARE PRIMARILY, BUT NOT EXCLUSIVELY LIMITED TO ORGANIZATIONS LOCATED IN DAVIDSON, DECATUR, HENDERSON, LAWRENCE, PERRY, AND UNICOI COUNTIES IN THE STATE OF TENNESSEE. | RestrictionsOnAwardsTxt |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (38 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt | Address Line2RecipientUSAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|---|
| JONESBOROUGH UNITED METHODIST CHURCH | |||||||
| PO Box 115 | Jonesborough | TN | 37659 | PC | GENERAL/OPERATING | $25,000 | |
| RED CROSS | |||||||
| 431 18TH STREET NW | WASHINGTON | DC | 20006 | PC | GENERAL/OPERATING | $10,000 | |
| KIWANIS CLUB OF ERWIN | |||||||
| PO Box 207 | Erwin | TN | 37650 | PC | CHARITABLE PURPOSES | $1,000 | |
| SECOND HARVEST FOOD | |||||||
| 331 Great Circle Road | Nashville | TN | 37228 | PC | GENERAL/OPERATING | $35,000 | |
| CHEEKWOOD | |||||||
| PO BOX 50438 | Nashville | TN | 37205 | PC | GENERAL/OPERATING | $18,333 | |
| TENNESSEE CHILDREN'S HOME DONATION | |||||||
| 1310 FRANKLIN ROAD | BRENTWOOD | TN | 37027 | PC | GENERAL/OPERATING | $500 | |
| CENTERSTONE FOUNDATION | |||||||
| 1101 SIXTH AVENUE NORTH | NASHVILLE | TN | 37208 | PC | GENERAL/OPERATING | $110,000 | |
| HEALING ARTS PROJECT INC - PHOENIX ART GALLERY | |||||||
| PO BOX 23584 | NASHVILLE | TN | 37202 | PC | GENERAL/OPERATING | $1,400 | |
| COMMUNITY FOUNDATION OF MIDDLE TENNESSEE | |||||||
| 383 CLEGHORN AVE STE 400 | NASHVILLE | TN | 37215 | PC | GENERAL/OPERATING | $1,735,000 | |
| CENTENNIAL PARK CONSERVANCY | |||||||
| PO BOX 196340 | NASHVILLE | TN | 37219 | PC | GENERAL/OPERATING | $2,500 | |
| FIFTY FORWARD | |||||||
| 174 RAINS AVENUE | NASHVILLE | TN | 37203 | PC | GENERAL/OPERATING | $10,000 | |
| FOUNDATION FOR THE COLLEGE SYSTEM OF TENNESSEE | |||||||
| 1 BRIDGESTONE PARK | NASHVILLE | TN | 37214 | PC | GENERAL/OPERATING | $25,000 | |
| UNITED WAY - TOCQUEVILLE SOCIETY | |||||||
| 250 VENTURE CIRLCE | NASHVILLE | TN | 37228 | PC | GENERAL/OPERATING | $25,000 | |
| VANDERBILT UNIVERSITY MEDICAL CENTER | |||||||
| 3322 WEST END AVENUE SUITE 900 | NASHVILLE | TN | 37203 | PC | GENERAL/OPERATING | $250,000 | |
| BALLAD HEALTH FOUNDATION | |||||||
| 1019 WEST OAKLAND AVE SUITE 2 | JOHNSON CITY | TN | 37604 | PC | GENERAL/OPERATING | $100,000 | |
| BELMONT UNIVERSITY | |||||||
| 1900 BELMONT BOULEVARD | NASHVILLE | TN | 37212 | PC | GENERAL/OPERATING | $1,500,000 | |
| EAST TENNESSEE STATE UNIVERSITY | |||||||
| PO BOX 70721 | JOHNSON CITY | TN | 37614 | PC | GENERAL/OPERATING | $200,000 | |
| FIRST BAPTIST CHURCH PASRSONS | |||||||
| 210 TENNESSEE AVENUE SOUTH | PARSONS | TN | 38363 | PC | GENERAL/OPERATING | $27,390 | |
| GIRL SCOUTS OF MIDDLE TENNESSEE | |||||||
| 4522 GRANNY WHITE PIKE | NASHVILLE | TN | 37204 | PC | GENERAL/OPERATING | $50,000 | |
| LANE COLLEGE | |||||||
| 545 LANE AVENUE | JACKSON | TN | 38301 | PC | GENERAL/OPERATING | $25,000 | |
| LIPSCOMB UNIVERSITY | |||||||
| 1 UNIVERSITY PARK DRIVE | NASHVILLE | TN | 37204 | PC | GENERAL/OPERATING | $231,273 | |
| NASHVILLE SYMPHONY | |||||||
| 1 SYMPHONY PLACE | NASHVILLE | TN | 37201 | PC | GENERAL/OPERATING | $15,000 | |
| SMALL MIRACLES THERAPEUTIC EQUESTRIAN CENTER INC | |||||||
| 1026 ROCK SPRINGS DRIVE | KINGSPORT | TN | 37664 | PC | GENERAL/OPERATING | $12,000 | |
| TENNESSEE STATE COLLABORATIVE ON REFORMING EDUCATI | |||||||
| 222 SECOND AVENUE SOUTH STE 1240 | NASHVILLE | TN | 37201 | PC | GENERAL/OPERATING | $150,000 | |
| TN WILDLIFE RESOURCES FOUNDATION | |||||||
| 5000 LINBAR DR STE 275 | NASHVILLE | TN | 37211 | PC | GENERAL/OPERATING | $12,500 | |
| UNITED WAY OF UNICOI COUNTY | |||||||
| 222 SECOND AVENUE SOUTH SUITE 1240 | NASHVILLE | TN | 37201 | PC | GENERAL/OPERATING | $20,000 | |
| AMERICAN FRIENDS MUSEE D'ORSAY | |||||||
| PO BOX 4233 | NEW YORK | NY | 10163 | PC | GENERAL/OPERATING | $10,000 | |
| ANDREW JACKSON FOUNDATION | |||||||
| 4580 RACHELS LN | HERMITAGE | TN | 37076 | PC | GENERAL/OPERATING | $25,000 | |
| FELLOWSHIP OF CHRISTIAN ATHLETES | |||||||
| 8701 LEEDS ROAD | KANSAS CITY | MO | 64129 | PC | GENERAL/OPERATING | $3,000 | |
| HERMITAGE FOUNDATION | |||||||
| 4580 RACHELS LN | HERMITAGE | TN | 37076 | PC | GENERAL/OPERATING | $100,000 | |
| LIPSCOMB UNIVERSITY - LEADERSHIP TN | |||||||
| ONE UNIVERSITY PARK DRIVE | NASHVILLE | TN | 37204 | PC | GENERAL/OPERATING | $10,000 | |
| ST JUDE CHILDREN'S RESEARCH HOSPITAL | |||||||
| 501 ST JUDE PLACE | MEMPHIS | TN | 38105 | PC | GENERAL/OPERATING | $50,000 | |
| UNITED WAY OF WEST TENNESSEE | |||||||
| 470 N PARKWAY | JACKSON | TN | 38305 | PC | GENERAL/OPERATING | $3,000 | |
| BOY SCOUTS OF AMERICA WEST TENNESSEE AREA COUNCIL | |||||||
| 1995 HOLLYWOOD DR | JACKSON | TN | 38305 | PC | GENERAL/OPERATING | $5,000 | |
| TENNESSEE STATE MUSEUM | |||||||
| 1000 ROSA L PARKS BLVD | NASHVILLE | TN | 37208 | PC | GENERAL/OPERATING | $200,000 | |
| ANGEL EMMS INC | |||||||
| 135 GAVIN LANE | PARSONS | TN | 38363 | PC | GENERAL/OPERATING | $150 | |
| MENTAL HEALTH AMERICA | |||||||
| 446 METROPLEX DRIVE | NASHVILLE | TN | 37221 | PC | GENERAL/OPERATING | $5,000 | SUITE A224 |
| TENNESSEE FINANCIAL LITERACY COMMISSION | |||||||
| PO BOX 198782 | NASHVILLE | TN | 372198782 | PC | GENERAL/OPERATING | $5,000 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $5,008,046 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fees Contracts From Govt Ag | FeesContractsFromGovtAgGrp | |
| Membership Dues And Assmnt | MembershipDuesAndAssmntGrp |
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $1,760 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $42 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Net Rntl Incm Re Debt Fincd Prop | NetRntlIncmReDebtFincdPropGrp | |
| Net Rntl Incm Re Not Debt Fincd Prop | NetRntlIncmReNotDebtFincdProp | |
| Net Rental Income Personal Prop | NetRentalIncomePersonalPropGrp | |
| Other Investment Income | OtherInvestmentIncomeGrp |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Net Income Loss From Special Evt | NetIncomeLossFromSpecialEvtGrp | |
| Gross Profit Loss Sls Of Invntry | GrossProfitLossSlsOfInvntryGrp |
Other Revenue Described OtherRevenueDescribedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS REVENUE | Desc |
| Exclusion | 01 | ExclusionCd |
| Exclusion | $3,175 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $4,977 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $4,977 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp (4 entries)
| ContributorContributorNum | Address Line1ContributorUSAddress/AddressLine1Txt | CityContributorUSAddress/CityNm | State AbbreviationContributorUSAddress/StateAbbreviationCd | ZIPContributorUSAddress/ZIPCd | Total ContributionsTotalContributionsAmt | Person ContributionPersonContributionInd |
|---|---|---|---|---|---|---|
| ROOTED ALLIANCE INC | ||||||
| 1 | 401 NORTH MICHIGAN AVENUE SUITE 31 | CHICAGO | IL | 60611 | $896,300 | Yes (X) |
| TENNESSEE HIGHER EDUCATION COMMISSI | ||||||
| 2 | 404 JAMES ROBERTSON PARKWAY SUITE | NASHVILLE | TN | 37243 | $178,258 | Yes (X) |
| TENNESSEE DEPARTMENT OF EDUCATION | ||||||
| 3 | 710 James Robertson Parkway | NASHVILLE | TN | 37243 | $535,858 | Yes (X) |
| NATIONAL PHILANTHROPIC TRUST - JP | ||||||
| 4 | 165 Township Line Road Suite 1200 | Jenkintown | PA | 19046 | $9,325,000 | Yes (X) |
All Oth Prog Rltd Investments Sch AllOthProgRltdInvestmentsSch
All Other Program Related Invst AllOtherProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | NONE | Desc |
Depreciation Schedule DepreciationSchedule
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | LEGAL FEES | CategoryTxt |
| Legal Fees | $93,527 | LegalFeesAmt |
| Disbursements Charitable Prps | $93,527 | DisbursementsCharitablePrpsAmt |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp (2 entries)
| DescDesc | BOY Book ValueBOYBookValueAmt | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| THEC PREPAID STUDENT CARDS | $0 | $5,000 | $5,000 |
| DUE FROM TAF RURAN EXPAN. FDN | $0 | $13,057 | $13,057 |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (24 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt |
|---|---|---|---|---|
| TELEPHONE | $27,679 | $27,679 | ||
| INSURANCE | $39,499 | $39,499 | ||
| TRAINING | $440 | $440 | ||
| CHARITABLE PROGRAMS | $12,961 | $12,961 | ||
| WEBSITE DESIGN | $1,980 | $1,980 | ||
| POSTAGE & DELIVERY | $1,506 | $1,506 | ||
| BANQUET EXPENSES | $46,850 | $46,850 | ||
| OFFICE SUPPLIES | $59,340 | $59,340 | ||
| MARKETING & PUBLIC RELATIONS | $7,773 | $7,773 | ||
| COLLEGE FAIRS | $811 | $811 | ||
| COLLEGE & TEST FEES | $220 | $220 | ||
| TN STATE FILING FEES | $319 | $319 | ||
| INVESTMENT FEES | $268 | $268 | $268 | |
| BANK FEES | $212 | $212 | $212 | |
| COMPUTER EXPENSE | $51,362 | $51,362 | ||
| FURNITURE | $1,790 | $1,790 | ||
| UTILITIES | $123,638 | $123,638 | ||
| SCHOOL VISIT TRAVEL | $45,628 | $45,628 | ||
| MISCELLANEOUS | $1,709 | $1,709 | ||
| REPAIRS & MAINTENANCE | $128,495 | $128,495 | ||
| OPERATING COSTS | $6,888 | $6,888 | ||
| DUES | $3,517 | $3,517 | ||
| CONFERENCES | $105 | $105 | ||
| GRANT EXPENSES | $5,941 | $5,941 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | UNRESTRICTED REVENUE | Desc |
| Revenue And Expenses Per Books | $3,175 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $3,175 | NetInvestmentIncomeAmt |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|
| MANAGEMENT FEES | $69,780 | $69,780 |
| CONSULTING FEES | $227,860 | $227,860 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | FEDERAL TAXES | CategoryTxt |
| Amt | $126,190 | Amt |
| Disbursements Charitable Prps | $126,190 | DisbursementsCharitablePrpsAmt |