2022-11-08T07:02:07-06:00 2021-12-31 390859910 BAKER TILLY US LLP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2021-01-01 481199065 VILLAGE SHALOM INC VILL 9133172600 5500 WEST 123RD STREET OVERLAND PARK KS 66209 SHARON LATIMER CFO 9133172600 2022-11-03 1 SHARON LATIMER XXX-XX-XXXX KERRI N BOGDA CPA P00760402 7177404863 X 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z MATTHEW E LEWIS 5500 WEST 123RD STREET OVERLAND PARK KS 66209 22296172 0 X WWW.VILLAGESHALOM.ORG X 1996 KS HIGH QUALITY RESIDENT CARE TO SENIORS TO SUPPORT THEIR HIGHEST LEVEL OF INDEPENDENCE. 23 23 198 50 0 0 2969793 2621316 14122276 16827963 -132979 49641 1643039 144456 18602129 19643376 228659 138771 0 0 9078602 9080417 0 0 203582 14346244 18317216 23653505 27536404 -5051376 -7893028 103191704 95247964 95897884 95054103 7293820 193861 X OUR MISSION IS TO NURTURE THE PHYSICAL, EMOTIONAL, SOCIAL AND SPIRITUAL WELL-BEING OF EVERY INDIVIDUAL WHOM WE ARE PRIVILEGED TO SERVE, INSPIRED BY OUR HERITAGE AS A JEWISH-SPONSORED CONTINUING-CARE RETIREMENT COMMUNITY. 0 0 22920064 138771 16827963 ACROSS THE SPECTRUM OF OUR PROGRAMS AND SERVICES, VILLAGE SHALOM IS COMMITTED TO A PHILOSOPHY OF PROVIDING CARE THAT SUPPORTS THE HIGHEST LEVEL OF INDEPENDENCE FOR AN INDIVIDUAL. MOREOVER, WE ARE COMMITTED TO PROVIDING SENIORS WITH THE HIGHEST QUALITY CARE REGARDLESS OF THEIR LEVEL OF NEED, FROM BASIC RETIREMENT LIVING TO FULL NURSING CARE, AND REGARDLESS OF THEIR ABILITY TO PAY. FOR OVER 100 YEARS, VILLAGE SHALOM HAS PROVIDED EXCEPTIONAL LONG-TERM CARE FOR SENIORS IN THE GREATER KANSAS CITY AREA. WE ARE PLEASED TO BE ABLE TO OFFER TAILORED PROGRAMS AND SERVICES TO SENIORS IN AN AWARD-WINNING INNOVATIVE ENVIRONMENT THAT PROVIDES MAXIMUM INDEPENDENCE TO OUR RESIDENTS. VILLAGE SHALOM IS, AND REMAINS, A LEADER WITHIN THE SENIOR LIVING CARE INDUSTRY. VILLAGE SHALOM COMMITS TIME AND RESOURCES AND RETAINS OUTSTANDING PROFESSIONALS DEVOTED TO DEVELOPING NEW AND INNOVATIVE SERVICES THAT ENRICH THE LIVES OF SENIORS REGARDLESS OF ECONOMIC RESOURCES. NEARLY ONE FOURTH OF THE RESIDENTS AT VILLAGE SHALOM ARE RECIPIENTS OF MORE THAN $1.7 MILLION IN FINANCIAL ASSISTANCE. OUR FINANCIAL ASSISTANCE PROGRAM ACCOMPLISHES OUR MISSION BY ENSURING ALL RESIDENTS, EVEN THOSE WHO HAVE EXHAUSTED THEIR FINANCIAL RESOURCES, OR HAVE COME TO US WITH NO RESOURCES, ARE PROVIDED 24/7 NURSING CARE, THERAPIES, PRESCRIPTION MANAGEMENT, ENGAGING PROGRAMMING, INDIVIDUALIZED AND GROUP WELLNESS OPPORTUNITIES, CUSTOMIZED MEALS PER DIETARY RESTRICTIONS, AND A SAFE AND SECURE PLACE TO CALL HOME. THEIR DIGNITY, PRIVACY, AND LONG-TERM CARE ARE OUR PRIMARY CONCERN. NO RESIDENT HAS EVER BEEN ASKED TO LEAVE DUE TO THE INABILITY TO PAY FOR THE COST OF THEIR CARE. THIS IS UNIQUE IN SENIOR LIVING AND A POINT OF PRIDE FOR VILLAGE SHALOM.THE ORGANIZATION PROVIDES SERVICES TO RESIDENTS WHO MEET CERTAIN CRITERIA UNDER ITS BENEVOLENT CARE POLICY AT AMOUNTS LESS THAN ITS ESTABLISHED RATES. BECAUSE THE ORGANIZATION DOES NOT PURSUE COLLECTION OF AMOUNTS DETERMINED TO QUALIFY AS BENEVOLENT CARE, THE AMOUNTS ARE NOT REPORTED AS REVENUE. 22920064 1 1 0 1 0 0 0 0 1 1 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 69 0 198 1 0 0 0 0 0 0 0 0 0 0 0 0 X 23 23 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 KS X SHARON LATIMER CFO 9132668403 5500 WEST 123RD STREET OVERLAND PARK KS 66209 FRANK LIPSMAN CHAIR 1.00 0.00 X X 0 0 0 BOB GERSHON VICE CHAIR 1.00 0.00 X X 0 0 0 DAVID SPIZMAN TREASURER 1.00 0.00 X X 0 0 0 ALLISON BEREY SECRETARY 1.00 0.00 X X 0 0 0 SIMON ABRAHMS DIRECTOR 1.00 0.00 X 0 0 0 ROBERT BARAN DIRECTOR 1.00 0.00 X 0 0 0 IRENE BETTINGER DIRECTOR 1.00 0.00 X 0 0 0 BARRY FINK DIRECTOR 1.00 0.00 X 0 0 0 KAREN GLICKSTEIN DIRECTOR 1.00 0.00 X 0 0 0 SHIRLEY HELZBERG DIRECTOR 1.00 0.00 X 0 0 0 BRUCE KERSHENBAUM DIRECTOR 1.00 0.00 X 0 0 0 JAMES KLEIN DIRECTOR 1.00 0.00 X 0 0 0 RACHEL KRANTZ DIRECTOR 1.00 0.00 X 0 0 0 LESLIE MARKS DIRECTOR 1.00 0.00 X 0 0 0 RODNEY MINKIN DIRECTOR 1.00 0.00 X 0 0 0 ALANA MULLER DIRECTOR 1.00 0.00 X 0 0 0 ROSANNE ROSEN DIRECTOR 1.00 0.00 X 0 0 0 HOWARD ROSENTHAL MD DIRECTOR 1.00 0.00 X 0 0 0 STEVE RUBEN DIRECTOR 1.00 0.00 X 0 0 0 NEAL SCHWARTZ DIRECTOR 1.00 0.00 X 0 0 0 TRACY SHAFTON DIRECTOR 1.00 0.00 X 0 0 0 STEWART STEIN DIRECTOR 1.00 0.00 X 0 0 0 TODD STETTNER DIRECTOR 1.00 0.00 X 0 0 0 JOSEPH HIERSTEINER DIRECTOR (UNTIL JULY '21) 1.00 0.00 X 0 0 0 MICHAEL ABRAMS DIRECTOR (UNTIL JULY '21) 1.00 0.00 X 0 0 0 MATTHEW LEWIS PRESIDENT/CEO 40.00 0.00 X 347120 0 15642 NICOLE ANTHONY CFO (UNTIL 5/7/21) 40.00 0.00 X 60543 0 3957 SHARON LATIMER CFO (AS OF 10/1/21) 40.00 0.00 X 43577 0 1153 JILL ALLIN DIRECTOR OF SALES & MARKETING 40.00 0.00 X 158733 0 12323 LORA BAUGHER DIRECTOR OF INFORMATION TECHNOLOGY 40.00 0.00 X 111012 0 7189 EDWARD SALINAS MAINTENANCE 40.00 0.00 X 106984 0 5817 TAMI MIDDLETON DIRECTOR OF HUMAN RESOURCES 40.00 0.00 X 101526 0 12636 NAZIRA HUSSAINI NURSE 40.00 0.00 X 100447 0 6068 1029942 0 64785 6 0 1 0 MORRISON MANAGEMENT PO BOX 102289 ATLANTA GA 30368 FOOD SERVICES PROVIDER FOR VILLAGE SHALO 2944008 PARIC CORPORATION PO BOX 790100 ST LOUIS MO 63179 CONSTRUCTION 756793 HERMES COMPANY INC 13030 W 87TH STREET PARKWAY LENEXA KS 66215 LANDSCAPING 451128 SUMMIT CARE INC 6731 W 121ST STREET SUITE 10 OVERLAND PARK KS 66209 NURSING CONTRACT LABOR 362244 ZACK GROUP A LYNN CARE LLC COMPANY 6600 COLLEGE BLVD STE 300 OVERLAND PARK KS 66211 NURSING CONTRACT LABOR 305735 14 1487773 1133543 2621316 RESIDENT CARE REVENUE 623000 16827963 16827963 16827963 32220 32220 2618467 51750 2638479 14317 -20012 37433 17421 17421 PROVIDER RELIEF FUNDING 623000 100050 100050 WELLNESS CENTER 623000 18147 18147 OTHER INCOME 623000 9596 9596 16663 16663 144456 19643376 16827963 0 194097 X 138771 138771 471992 352757 110225 9010 7134763 5481096 1513670 139997 51472 39464 11044 964 801867 614907 171936 15024 620323 475399 133296 11628 80496 80496 248784 248784 72662 72662 1764 1764 54212 54212 5100084 4668452 426578 5054 20220 171 20049 581578 321431 239477 20670 261312 7102 254210 1727750 1594466 133284 53091 53024 67 1339 1339 2953342 2953342 4701278 4701278 507340 507340 DIETARY 1017951 1017951 RECRUITMENT 198617 7306 191311 MEDICAL SUPPLIES 183372 183372 EMPLOYEE RECOGNITION 105894 6855 98920 119 446130 222424 222657 1049 27536404 22920064 4412758 203582 15497 9415 4524682 1599872 4013678 2184852 287976 766557 106581 106781 486206 442780 121772032 44597282 80627484 77174750 11975327 11853877 1154273 1109080 103191704 95247964 2317702 1896366 35226682 44340229 58067770 48086919 14493 8611 90051 41716 161396 267969 19790 412293 95897884 95054103 X 4075441 -3600610 3218379 3794471 7293820 193861 103191704 95247964 X -7893028 585213 207856 X 0 1 X 1 1 1 X 2715642 9011334 2633199 2969793 2621316 19951284 16161844 14670492 14272143 14122276 16827963 76054718 18877486 23681826 16905342 17092069 19449279 96006002 69480 4666890 206544 35000 4977914 1203687 2564367 2052581 8234242 3913540 17968417 1273167 7231257 2052581 8440786 3948540 22946331 73059671 79946 116411 219042 60953 32220 508572 79946 116411 219042 60953 32220 508572 19329 107418 112204 1640935 144456 2024342 18976761 23905655 17236588 18793957 19625955 98538916 0.74140 0.76880 0.00520 0.00650 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2017 AMOUNT: $ 19,329. 2018 AMOUNT: $ 4,982. 2019 AMOUNT: $ 2,177. 2020 AMOUNT: $ 775. 2021 AMOUNT: $ 9,596. WELLNESS CENTER - 2018 AMOUNT: $ 53,630. 2019 AMOUNT: $ 49,040. 2020 AMOUNT: $ 10,177. 2021 AMOUNT: $ 18,147. SALON REVENUE - 2018 AMOUNT: $ 6,676. 2019 AMOUNT: $ 6,695. 2020 AMOUNT: $ 2,800. 2021 AMOUNT: $ 7,434. MEALS - 2018 AMOUNT: $ 42,130. 2019 AMOUNT: $ 48,292. 2020 AMOUNT: $ 14,859. 2021 AMOUNT: $ 4,483. DEPOSITS - 2019 AMOUNT: $ 6,000. SETTLEMENT CLAIMS - 2020 AMOUNT: $ 984. FINANCE CHARGE REVENUE - 2020 AMOUNT: $ 805. 2021 AMOUNT: $ -392. MEDICAL RECORDS - 2020 AMOUNT: $ 375. 2021 AMOUNT: $ 67. RESIDENT INTEREST - 2020 AMOUNT: $ 360. 2021 AMOUNT: $ 338. PPP LOAN FORGIVENESS - 2020 AMOUNT: $ 1,609,800. VENDING MACHINE - 2021 AMOUNT: $ 949. REGISTER FEE - 2021 AMOUNT: $ 3,784. PROVIDER RELIEF FUNDING - 2021 AMOUNT: $ 100,050. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 1764 1764 0 PART II-B, LINE 1: FOR 2021, $1,764 OF DUES PAID TO LEADINGAGE KANSAS AND LEADINGAGE NATIONAL WERE USED FOR LOBBYING/ADVOCACY EXPENDITURES. 0 1 X 1974521 212361 82840 2104042 1836330 200756 62565 1974521 1652322 215354 31346 1836330 1771492 50000 -110231 58939 1652322 1605654 50000 165385 42336 7211 1771492 0.00000 0.78000 0.22000 0 0 2252860 2252860 93694723 26880691 66814032 21505527 15378266 6127261 4318922 2338325 1980597 77174750 OTHER LONG-TERM LIABILITIES 19790 DEFERRED CONTRACT INVESTMENTS 392503 412293 20297674 585213 69085 654298 19643376 0 19643376 27397633 0 27397633 138771 138771 27536404 PART IV, LINE 2B: SKILLED NURSING RESIDENTS MAY ELECT TO HAVE PERSONAL FUNDS MANAGED BY VILLAGE SHALOM. RESIDENTS WHOSE PERSONAL FUNDS ARE HELD BY VILLAGE SHALOM MAY GO TO THE BUSINESS OFFICE AND WITHDRAW CASH FOR THEIR NEEDS. PART V, LINE 4: EARNINGS FROM THE ENDOWMENT FUNDS ARE TO BE USED FOR RESIDENT ACTIVITIES, FINANCIAL ASSISTANCE, EMPLOYEE RECOGNITION, STAFF DEVELOPMENT AND TRAINING. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUSTS 65,778. CHANGE IN VALUE OF PLEDGES RECEIVABLE 142,078. GRANTS/OTHER ASSISTANCE TO INDIVIDUALS -138,771. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS/OTHER ASSISTANCE TO INDIVIDUALS 138,771. 1 FINANCIAL ASSISTANCE 2 138771 PART I, LINE 2: VILLAGE SHALOM, INC. PROVIDES FINANCIAL ASSISTANCE TO INDIVIDUALS WHO DO NOT HAVE THE RESOURCES TO PAY FOR THEIR CARE. INDIVIDUALS AND FAMILIES MUST COMPLETE AN APPLICATION INDICATING THEIR NEED FOR FINANCIAL ASSISTANCE. THE ORGANIZATION'S STAFF REVIEWS THE INDIVIDUAL AND FAMILY APPLICATIONS THROUGH THE ESTABLISHED CRITERIA OF THE ASSISTANCE PLAN. INDIVIDUALS AND FAMILIES ARE REQUIRED TO PROVIDE INCOME AND ASSET VERIFICATION AS WELL AS ANNUALLY DISCLOSING THEIR FINANCIAL INFORMATION THROUGH THEIR CONTINUATION WITHIN THE ASSISTANCE PROGRAM. X X X X 0 0 0 0 0 0 0 1 0 MATTHEW LEWIS PRESIDENT/CEO 347120 0 0 0 0 0 0 0 15642 0 362762 0 0 0 JILL ALLIN DIRECTOR OF SALES & MARKETING 158733 0 0 0 0 0 3175 0 9148 0 171056 0 0 0 PART I, LINE 7 BONUSES ARE BASED ON A NUMBER OF FACTORS INCLUDING EXCEPTIONAL PERFORMANCE, OPERATIONAL AND ORGANIZATION-BASED GOALS, AND KEY INITIATIVES. BONUSES ARE TIED TO KEY ANNUAL STRATEGIC GOALS THAT SUPPORT THE MISSION, THE ACHIEVEMENT OF THE ORGANIZATION'S MISSION, AND THE ANNUAL REVIEW PROCESS. SALARIES OF COMPARABLE POSITIONS AT ORGANIZATIONS OF SIMILAR SIZES AND MISSION ARE EVALUATED AS PART OF THE PROCESS AS WELL. THE BOARD HAS SOLE DISCRETION TO REDUCE OR REVOKE THE BONUS AMOUNT. A KANSAS DEVELOPMENT FINANCE AUTHORITY 481066589 2013-05-29 12155000 NOTE IN PART VI 0 0 0 B KANSAS DEVELOPMENT FINANCE AUTHORITY 481066589 48542RCB8 2018-07-16 59841375 NOTE IN PART VI 0 0 0 A 6106430 12155000 12155000 2002 1 0 1 1 B 16700000 61341352 3778052 6979268 1183985 49399781 267 2021 0 0 0 1 A 0 0 1 1 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 1 1 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 1 0 1 0 0 0 1 B 0 1 0 0 0 0 0 1 1 A 1 B 1 PART I, LINE A, COLUMN (F): REFUND 1998AA BONDS (ORIGINALLY ISSUED 12/2/1998). PART I, LINE B, COLUMN (F): CONSTRUCTION AND IMPROVEMENT TO THE INSTITUTION'S CONTINUING CARE RETIREMENT COMMUNITY. PART II, COLUMN A, LINE 11: THIS AMOUNT WAS USED TO CURRENT REFUND THE 1998AA BONDS ON THE ISSUE DATE. PART II, COLUMN B, LINE 3: TOTAL PROCEEDS DO NOT EQUAL ISSUE PRICE LISTED IN PART I, COLUMN (E) DUE TO INVESTMENT EARNINGS EARNED DURING THE PROJECT PERIOD. . PART II, COLUMN B, LINE 12: UNSPENT PROCEEDS ARE COMPRISED OF $241.76 ON DEPOSIT IN THE PROJECT FUND AND $25.57 ON DEPOSIT IN THE FUNDED INTEREST FUND. PART II, COLUMN B, LINE 16: THE INSTITUTION IS CURRENTLY IN THE PROCESS OF COMPLETING THE FINAL WRITTEN ALLOCATION FOR THE BONDS. PART IV, COLUMN B, LINE 6: THE INVESTMENT YIELD ON ANY PROCEEDS INVESTED BEYOND THE 3-YEAR TEMPORARY PERIOD DID NOT EXCEED THE YIELD ON THE BONDS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS COMPILED/COMPLETED BY AN INDEPENDENT CPA FIRM, BAKER TILLY US, LLP (BAKER TILLY). BAKER TILLY ALSO CONDUCTS THE ANNUAL INDEPENDENT AUDIT OF VILLAGE SHALOM, INC. THE 990 IS COMPLETED IN COOPERATION WITH THE CFO AND PRESIDENT OF VILLAGE SHALOM. PRIOR TO THE MAILING TO THE VILLAGE SHALOM BOARD, THE CFO AND PRESIDENT REVIEW THE 990 AND RELATED SCHEDULES WITH BAKER TILLY. THE 990 DRAFT IS E-MAILED TO ALL VOTING MEMBERS OF THE ORGANIZATION'S GOVERNING BOARD PRIOR TO THE FILING WITH THE IRS. THE 990 IS A TOPIC AT THE FINANCE COMMITTEE MEETING AND THE REGULARLY SCHEDULED BOARD MEETING PRIOR TO THE FILING. FORM 990, PART VI, SECTION B, LINE 12C VILLAGE SHALOM HAS A WRITTEN COMPLIANCE PLAN. THE COMPLIANCE PLAN IS REVIEWED WITH EVERY EMPLOYEE AT ORIENTATION, AND EVERY BOARD MEMBER WHEN THEY ARE INSTALLED. A CODE OF CONDUCT IS SIGNED BY EVERY EMPLOYEE AND BOARD MEMBER AT ORIENTATION (UPON HIRE OR INSTALLATION). ANNUALLY, EVERY EMPLOYEE MEMBER COMPLETES AN IN-SERVICE/UPDATE ON THE CODE OF CONDUCT/COMPLIANCE PLAN. ANNUALLY, EVERY BOARD MEMBER REVIEWS THE CODE OF CONDUCT AND SIGNS AN UPDATED CONFLICT OF INTEREST POLICY. FAMILY AND BUSINESS RELATIONSHIPS ARE EXPRESSLY MENTIONED IN THE POLICY. THE CODE OF CONDUCT AND COMPLIANCE PLAN LAY THE FOUNDATION FOR A COMPLIANT CULTURE AND AN ATMOSPHERE FOR SELF-DISCLOSURE. VILLAGE SHALOM IS DEDICATED TO THE HIGHEST ETHICAL PRACTICES AND MAKES EVERY EFFORT TO CONDUCT RELATIONSHIPS WITH THIS BUSINESS CULTURE. FORM 990, PART VI, SECTION B, LINE 15 VILLAGE SHALOM HAS A DESIGNATED COMPENSATION COMMITTEE APPOINTED BY THE BOARD OF DIRECTORS. THE COMMITTEE REVIEWS SALARY DATA FOR THE INDUSTRY. THE SALARY DATA INCLUDES BOTH LOCAL AND REGIONAL COMPARATIVE DATA. THE COMMITTEE REVIEWS THE COMPENSATION PACKAGE AS A WHOLE, INCLUDING BOTH SALARY AND BENEFIT STRUCTURE. THE COMMITTEE MAINTAINS DOCUMENTATION RELATING TO DATES MET, TOPICS DISCUSSED, AND PROCESSES UNDERTAKEN AND CONCLUSIONS FOR COMPENSATION PACKAGES. THE BOARD ONLY REVIEWS THE CEO/PRESIDENT SALARY - ALL MANAGEMENT POSITIONS ARE REVIEWED BY THE CEO. THE CEO REVIEWS AVAILABLE COMPARABLE SALARY DATA FROM LOCAL AND REGIONAL SOURCES, INCLUDING LEADINGAGE, TO ENSURE ALL COMPENSATION IS WITHIN FAIR MARKET VALUE FOR THE INDUSTRY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTING FEES: PROGRAM SERVICE EXPENSES 1,985. MANAGEMENT AND GENERAL EXPENSES 235,109. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 237,094. CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 1,781,742. MANAGEMENT AND GENERAL EXPENSES 141,658. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,923,400. CONTRACTED THERAPY SERVICES: PROGRAM SERVICE EXPENSES 405,054. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 405,054. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 2,297,365. MANAGEMENT AND GENERAL EXPENSES 49,811. FUNDRAISING EXPENSES 5,054. TOTAL EXPENSES 2,352,230. PHARMACY SERVICES: PROGRAM SERVICE EXPENSES 182,306. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 182,306. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUSTS 65,778. CHANGE IN VALUE OF PLEDGES RECEIVABLE 142,078.