STRATEGY STUDIO / PUBLIC DATA EXPLORER

YESHIVA SHAAREI ARAZIM: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
YESHIVA SHAAREI ARAZIM (EIN 46-5259454)
Tax period
2019-09-01 to 2020-08-31
Filed
2021-07-13
IRS object ID
202121949349301757
Schema version
2019v5.0
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)
Return2021-07-13T16:00:09-05:00ReturnTs
Tax Period End2020-08-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN200538555PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1KOHLHAGEN NEIMAN & COMPANY LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1297 SOUTH WASHINGTON AVE - SUITE 2AddressLine1Txt
CityBERGENFIELDCityNm
State AbbreviationNJStateAbbreviationCd
ZIP076213789ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-09-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN465259454EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1YESHIVA SHAAREI ARAZIMBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlYESHBusinessNameControlTxt
Phone2013851100PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 523AddressLine1Txt
CityMONSEYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10952ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonZEV FREUNDLICHPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone2013851100PhoneNum
Signature2021-07-13SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonISRAEL M NEIMAN CPAPreparerPersonNm
PTINP00362553PTIN
Phone2013851100PhoneNum
Preparation2021-07-13PreparationDt
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerZEV FREUNDLICHPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line127 LOCUST HOLLOW DRIVEAddressLine1Txt
CityMONSEYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10952ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,540,688GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2014FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionTHE ORGANIZATION WAS CREATED FOR THE PURPOSE OF ESTABLISHING A RELIGIOUS PREPARATORY ACADEMY FOR TEENAGERS. WE STRIVE TO IMBUE EACH STUDENT WITH PERSONAL CONFIDENCE AND A DEEP RELIGIOUS CONNECTION.ActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee16TotalEmployeeCnt
Total Volunteers20TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$759,514PYContributionsGrantsAmt
CY Contributions Grants$617,067CYContributionsGrantsAmt
PY Program Service Revenue$1,132,067PYProgramServiceRevenueAmt
CY Program Service Revenue$923,621CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,891,581PYTotalRevenueAmt
CY Total Revenue$1,540,688CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,179,625PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,096,258CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$57,018CYTotalFundraisingExpenseAmt
PY Other Expenses$752,952PYOtherExpensesAmt
CY Other Expenses$530,593CYOtherExpensesAmt
PY Total Expenses$1,932,577PYTotalExpensesAmt
CY Total Expenses$1,626,851CYTotalExpensesAmt
PY Revenues Less Expenses-$40,996PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$86,163CYRevenuesLessExpensesAmt
Total Assets BOY$345,891TotalAssetsBOYAmt
Total Assets EOY$516,575TotalAssetsEOYAmt
Total Liabilities BOY$50,000TotalLiabilitiesBOYAmt
Total Liabilities EOY$306,847TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$295,891NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$209,728NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE ORGANIZATION WAS CREATED FOR THE PURPOSE OF ESTABLISHING A RELIGIOUS PREPARATORY ACADEMY FOR TEENAGERS. WE STRIVE TO IMBUE EACH STUDENT WITH PERSONAL CONFIDENCE AND A DEEP RELIGIOUS CONNECTION.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$1,324,108ExpenseAmt
DescTO PROVIDE A JEWISH EDUCATION TO YOUNG JEWISH STUDENTSDesc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$105,734ExpenseAmt
DescAUTO PURCHASE - TO PROVIDE A JEWISH EDUCATION TO YOUNG JEWISH STUDENTSDesc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$105,734TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$1,429,842TotalProgramServiceExpensesAmt
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 LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
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 RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee16EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
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
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members3GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
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 PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcfalseRegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1YESHIVA SHAAREI ARAZIMBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2013851100PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 523AddressLine1Txt
CityMONSEYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10952ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
YISROEL MAYER ROSENMAN
VICE PRESIDE40.00Yes (X)$89,160$0$0
ZEV FREUNDLICH
PRESIDENT40.00Yes (X)$33,600$0$0
MARTON ORNSTEIN
SECRETARY1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$122,760TotalReportableCompFromOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Government Grants$51,853GovernmentGrantsAmt
All Other Contributions$565,214AllOtherContributionsAmt
Total Contributions$617,067TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION$861,321$861,321
BUILDING RENTAL INCOME$62,300$62,300
FieldValueIRS element (for citing)
Total Program Service Revenue$923,621TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,540,688TotalRevenueColumnAmt
Related Or Exempt Func Income$923,621RelatedOrExemptFuncIncomeAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$122,760TotalAmt
Program Services$105,734ProgramServicesAmt
Management And General$17,026ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$356,785TotalAmt
Program Services$307,299ProgramServicesAmt
Management And General$49,486ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$581,405TotalAmt
Program Services$541,509ProgramServicesAmt
Management And General$39,896ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$35,308TotalAmt
Program Services$27,572ProgramServicesAmt
Management And General$7,736ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$2,450TotalAmt
Management And General$2,450ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,500TotalAmt
Management And General$1,500ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$410TotalAmt
Fundraising$410FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$10,326TotalAmt
Management And General$5,187ManagementAndGeneralAmt
Fundraising$5,139FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$179,000TotalAmt
Program Services$179,000ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$152TotalAmt
Program Services$53ProgramServicesAmt
Fundraising$99FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$12,000TotalAmt
Management And General$12,000ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$17,356TotalAmt
Program Services$17,356ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtFundraisingFundraisingAmt
STUDENT ACTIVITIES$102,236$102,236
FOOD SERVICES$78,157$78,157
DINNER & OTHER CAMPAIGNS$50,574$50,574
REPAIRS AND MAINTENANCE$34,258$34,258

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$42,174TotalAmt
Program Services$36,668ProgramServicesAmt
Management And General$4,710ManagementAndGeneralAmt
Fundraising$796FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,626,851TotalAmt
Program Services$1,429,842ProgramServicesAmt
Management And General$139,991ManagementAndGeneralAmt
Fundraising$57,018FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY-$12,478BOYAmt
EOY$58,206EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$494,303LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$35,934LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$358,369BOYAmt
EOY$458,369EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$345,891BOYAmt
EOY$516,575EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$50,000BOYAmt
EOY$44,000EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
EOY$262,847EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$50,000BOYAmt
EOY$306,847EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$295,891BOYAmt
EOY$209,728EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$295,891BOYAmt
EOY$209,728EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$345,891BOYAmt
EOY$516,575EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$86,163ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

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

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$379,077OtherCostOrOtherBasisAmt
Depreciation$20,708DepreciationAmt
Book Value$358,369BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,226OtherCostOrOtherBasisAmt
Depreciation$3,226DepreciationAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$100,000InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis$12,000OtherCostOrOtherBasisAmt
Depreciation$12,000DepreciationAmt
Book Value$100,000BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$458,369TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescPPPDesc
Amt$262,847Amt
FieldValueIRS element (for citing)
Total Liability$262,847TotalLiabilityAmt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdfalseGovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4DAUTO PURCHASE - TO PROVIDE A JEWISH EDUCATION TO YOUNG JEWISH STUDENTS
FORM 990, PAGE 6, PART VI, LINE 11BORGANIZATION BOARD OF DIRECTORS REVIEW FORM 990 BEFORE FILING
FORM 990, PAGE 6, PART VI, LINE 19GOVERNING DOCUMENTS MADE AVAILABLE TO PUBLIC UPON REQUEST