NATIONAL CHRISTMAS TREE ASSOCIATION INC: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization: NATIONAL CHRISTMAS TREE ASSOCIATION INC (EIN 39-1353307)
Tax period: 2020-01-01 to 2020-12-31
Filed: 2021-05-17
IRS object ID: 202101379349308575
Schema version: 2020v4.0
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
Form 990
Schedule C
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2021-05-17T14:53:10-05:00	ReturnTs
Tax Period End	2020-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	814335662	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	SINGULAR CPA SERVICES LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2679 W MAIN ST SUITE 300	AddressLine1Txt
City	LITTLETON	CityNm
State Abbreviation	CO	StateAbbreviationCd
ZIP	80120	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2020-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	391353307	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	NATIONAL CHRISTMAS TREE ASSOCIATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	NATI	BusinessNameControlTxt
Phone	8009755920	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 3609	AddressLine1Txt
City	LITTLETON	CityNm
State Abbreviation	CO	StateAbbreviationCd
ZIP	80161	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	DUGALD KELL JR	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	8009755920	PhoneNum
Signature	2021-04-28	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	DUGALD	PersonFirstNm
Person Last	KELL JR	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	CHRISTOPHER HAMBOR	PreparerPersonNm
PTIN	P00736020	PTIN
Phone	7205260782	PhoneNum
Preparation	2021-05-13	PreparationDt

Field	Value	IRS element (for citing)
Tax	2020	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	DUGALD KELL JR	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 3609	AddressLine1Txt
City	LITTLETON	CityNm
State Abbreviation	CO	StateAbbreviationCd
ZIP	80161	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$211,163	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.REALCHRISTMASTREES.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1973	FormationYr
Legal Domicile State	CO	LegalDomicileStateCd
Activity Or Mission	TO PROMOTE THE USE OF REAL CHRISTMAS TREES AND SUPPORT THE INDUSTRY THAT PROVIDES THEM.	ActivityOrMissionDesc
Voting Members Governing Body	30	VotingMembersGoverningBodyCnt
Voting Members Independent	30	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	30	TotalVolunteersCnt
Total Gross UBI	$23,237	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$202,678	PYProgramServiceRevenueAmt
CY Program Service Revenue	$211,153	CYProgramServiceRevenueAmt
CY Investment Income	$10	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$202,678	PYTotalRevenueAmt
CY Total Revenue	$211,163	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$185,345	PYOtherExpensesAmt
CY Other Expenses	$199,347	CYOtherExpensesAmt
PY Total Expenses	$185,345	PYTotalExpensesAmt
CY Total Expenses	$199,347	CYTotalExpensesAmt
PY Revenues Less Expenses	$17,333	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$11,816	CYRevenuesLessExpensesAmt
Total Assets BOY	$151,519	TotalAssetsBOYAmt
Total Assets EOY	$159,995	TotalAssetsEOYAmt
Total Liabilities BOY	$3,340	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$148,179	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$159,995	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROMOTE THE USE OF REAL CHRISTMAS TREES AND SUPPORT THE INDUSTRY THAT PROVIDES THEM.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	TO PROMOTE THE SALES OF NATURAL CHRISTMAS TREES.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Desc	TO PROVIDE A SUPPORT FRAMEWORK TO NATURAL CHRISTMAS TREE GROWERS AND TO FURTHER THE OVERALL INTERESTS OF THE INDUSTRY.	Desc

Field	Value	IRS element (for citing)
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	Yes (true)	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	4	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	Yes (true)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (true)	Form990TFiledInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	30	GoverningBodyVotingMembersCnt
Independent Voting Member	30	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (true)	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	TIM O'CONNOR & ASSOCIATES	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	3032299198	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 3609	AddressLine1Txt
City	LITTLETON	CityNm
State Abbreviation	CO	StateAbbreviationCd
ZIP	80161	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (30 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
CHUCK BERRY
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
JOHN CARROLL
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
RICHARD DARLING
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
CAROL FREEMAN
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
KEITH GARLOCK
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
PATRICIA GASKIN
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
DUGALD KELL JR
PRESIDENT	2.00	Yes (X)	$0	$0	$0	Yes (X)
KATHY KOGUT
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
SCOTT LUND
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
NIGEL MANLEY
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
MARK MCCURDY
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
STEVE MEIER
PRESIDENT EL	2.00	Yes (X)	$0	$0	$0	Yes (X)
MATT MONGIN
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
RANDY NAUGLER
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
PATRICIA OLIVE
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
SCOTT POWELL
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
WENDY RICHARDSON
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
HUGH RODELL
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
LANCE SAMBOL
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
BOB SCHAEFER
VICE PRESIDE	2.00	Yes (X)	$0	$0	$0	Yes (X)
PAUL SCHROEDER
PAST PRESIDE	2.00	Yes (X)	$0	$0	$0	Yes (X)
STUART SMITH
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
GARY SNYDER
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
JASON STAJDUHAR
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
KEVIN STEELE
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
JONCIE UNDERWOOD
VICE PRESIDE	2.00	Yes (X)	$0	$0	$0	Yes (X)
PHIL WEGMAN
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
JIM WILSON
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
TOM WOLVYN
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
JOHN WYCKOFF
VICE PRESIDE	2.00	Yes (X)	$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	BusinessBusinessCd	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
MEMBERSHIP DUES	$90,250	$90,250
REAL TREE	$44,958	$44,958
TREE INDUSTRY PARTNERSHIP	$35,600	$35,600
CHRISTMAS TREE JOURNAL	$25,939	$2,702	541800	$23,237
CHECKOFF PROJECT	$14,000	$14,000

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$406	TotalRevenueColumnAmt
Related Or Exempt Func Income	$406	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$211,153	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$10	TotalRevenueColumnAmt
Related Or Exempt Func Income	$10	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$211,163	TotalRevenueColumnAmt
Related Or Exempt Func Income	$187,926	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$23,237	UnrelatedBusinessRevenueAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$85,050	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$875	TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$32,000	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$6,680	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$5,794	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,174	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$64	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$1,965	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
READERSHIP COSTS	$28,309
ADMINISTRATIVE COSTS	$14,283
CHECKOFF PROJECT	$14,000
OTHER DIRECT COSTS	$5,169

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,984	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$199,347	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$150,687	BOYAmt
EOY	$140,088	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$832	BOYAmt
EOY	$10,851	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
EOY	$9,056	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$151,519	BOYAmt
EOY	$159,995	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$3,340	BOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$3,340	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$148,179	BOYAmt
EOY	$159,995	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$148,179	BOYAmt
EOY	$159,995	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$151,519	BOYAmt
EOY	$159,995	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$11,816	ReconcilationRevenueExpnssAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Substantially All Dues Nonded	false	SubstantiallyAllDuesNondedInd
Only In House Lobbying	false	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	false	AgreeCarryoverPriorYearInd
Dues Assessments	$137,910	DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY	$32,000	NonDeductibleLbbyngPltclCYAmt
Non Deductible Lbbyng Pltcl Tot	$32,000	NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc	$6,896	AggregateReportedDuesNtcAmt
Carried Over	$25,104	CarriedOverAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 3	NATIONAL CHRISTMAS TREE ASSOCIATION OUTSOURCES MANAGEMENT AND OPERATIONAL FUNCTIONS TO TIM O'CONNOR & ASSOCIATES.
FORM 990, PAGE 6, PART VI, LINE 6	NCTA IS A NON-STOCK, NON-PROFIT ORGANIZATION WITH DUES PAYING MEMBERS.
FORM 990, PAGE 6, PART VI, LINE 7A	PER NCTA'S BY LAWS, CHARTERED ASSOCIATIONS ELECT DIRECTORS TO SERVE ON THE ASSOCIATIONS BOARD OF DIRECTORS.
FORM 990, PAGE 6, PART VI, LINE 11B	EXECUTIVE COMMITTEE WILL BE PROVIDED A DRAFT COPY OF THE FORM 990 FOR REVIEW AND COMMENTS. A FINAL COPY WILL BE PROVIDED TO THE EXECUTIVE COMMITTEE AFTER THE RETURN HAS BEEN FILED.
FORM 990, PAGE 6, PART VI, LINE 12C	AT THE BEGINNING OF EACH MEETING THE BOARD WILL ASK EVERYONE TO DISCLOSE ANY CONFLICTS, AND TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBER OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT.
FORM 990, PAGE 6, PART VI, LINE 19	UPON REQUEST