STRATEGY STUDIO / PUBLIC DATA EXPLORER

AMVETS: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
AMVETS (EIN 23-6297239)
Tax period
2019-07-01 to 2020-06-30
Filed
2021-05-17
IRS object ID
202131379349308843
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)
Return2021-05-17T15:39:56-05:00ReturnTs
Tax Period End2020-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN232871804PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1GARCIA GARMAN & SHEA PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1216 SOUTH EIGHTH STREETAddressLine1Txt
CityLEBANONCityNm
State AbbreviationPAStateAbbreviationCd
ZIP17042ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN236297239EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN VETERANS OF WORLD WAR IIBusinessNameLine1Txt
Business Name Line2SERVICE FOUNDATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt
Phone7178659982PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line197 FORT INDIANTOWN GAP BLDG 3AddressLine1Txt
CityANNVILLECityNm
State AbbreviationPAStateAbbreviationCd
ZIP170035099ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonROBERT FORBESPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone7178659982PhoneNum
Signature2021-05-14SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonANGELA K SHEA CPAPreparerPersonNm
PTINP00166357PTIN
Phone7172745600PhoneNum
Preparation2021-05-14PreparationDt
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerROBERT FORBESPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line197 FORT INDIANTOWN GAP- BLDG 3AddressLine1Txt
Address Line297 FORT INDIANTOWN GAP-BLDG 3AddressLine2Txt
CityANNVILLECityNm
State AbbreviationPAStateAbbreviationCd
ZIP17003ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$105,969GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.AMVETSPA.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Activity Or MissionHELPING DISABLED VETERANSActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers1TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$160,845PYContributionsGrantsAmt
CY Contributions Grants$90,571CYContributionsGrantsAmt
PY Program Service Revenue$2,061PYProgramServiceRevenueAmt
CY Program Service Revenue$3,735CYProgramServiceRevenueAmt
PY Investment Income$2,821PYInvestmentIncomeAmt
CY Investment Income$2,062CYInvestmentIncomeAmt
PY Other Revenue$2,769PYOtherRevenueAmt
CY Other Revenue-$899CYOtherRevenueAmt
PY Total Revenue$168,496PYTotalRevenueAmt
CY Total Revenue$95,469CYTotalRevenueAmt
PY Grants And Similar Paid$4,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$4,000CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$103,906PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$52,712CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$58,494CYTotalFundraisingExpenseAmt
PY Other Expenses$107,755PYOtherExpensesAmt
CY Other Expenses$44,000CYOtherExpensesAmt
PY Total Expenses$215,661PYTotalExpensesAmt
CY Total Expenses$100,712CYTotalExpensesAmt
PY Revenues Less Expenses-$47,165PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$5,243CYRevenuesLessExpensesAmt
Total Assets BOY$222,579TotalAssetsBOYAmt
Total Assets EOY$217,336TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$222,579NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$217,336NetAssetsOrFundBalancesEOYAmt
MissionHELPING DISABLED VETERANSMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$35,166ExpenseAmt
Grant$4,000GrantAmt
Revenue$3,735RevenueAmt
DescHELPING DISABLED VETERANSDesc
Total Program Service Expenses$35,166TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
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 FundraisingYes (true)ProfessionalFundraisingInd
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
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
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
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 PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldPAStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonEXECUTIVE DIRECTORPersonNm
Phone7178659982PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line197 FORT INDIANTOWN GAP BLDG 3AddressLine1Txt
CityANNVILLECityNm
State AbbreviationPAStateAbbreviationCd
ZIP170035099ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
E JAMES LAMISON PDC
TRUSTEEYes (X)$0$0$0
ROBERT L BANKHEAD PDC
PRESIDENTYes (X)$0$0$0Yes (X)
ARTHUR STAHL PNC
TRUSTEEYes (X)$0$0$0
GARY FRY PNC
TRUSTEEYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$90,571AllOtherContributionsAmt
Total Contributions$90,571TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
OTHER INCOME$3,513$3,513
AADDAA INCOME$111$111
MIA/POW$111$111
FieldValueIRS element (for citing)
Total Program Service Revenue$3,735TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,062TotalRevenueColumnAmt
Exclusion$2,062ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$9,051FundraisingGrossIncomeAmt
Fundraising Direct Expenses$10,500FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$1,449TotalRevenueColumnAmt
Exclusion-$1,449ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescQUARTERMASTERDesc
Total Revenue Column$550TotalRevenueColumnAmt
Related Or Exempt Func Income$550RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$550OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$95,469TotalRevenueColumnAmt
Related Or Exempt Func Income$4,285RelatedOrExemptFuncIncomeAmt
Exclusion$613ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$4,000TotalAmt
Program Services$4,000ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$3,000TotalAmt
Management And General$3,000ManagementAndGeneralAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$52,712TotalAmt
Fundraising$52,712FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$6,596TotalAmt
Program Services$5,936ProgramServicesAmt
Management And General$330ManagementAndGeneralAmt
Fundraising$330FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
SALARY SUPPLEMENT$11,300$9,944$1,356
PROGRAMS$7,300$7,300
MISCELLANEOUS$7,227$1,775$5,452
HDQ. UTILITIES & MAINT.$4,928$4,337$591

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$3,649TotalAmt
Program Services$3,649ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$100,712TotalAmt
Program Services$35,166ProgramServicesAmt
Management And General$7,052ManagementAndGeneralAmt
Fundraising$58,494FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,030BOYAmt
EOY$2,120EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$86,539BOYAmt
EOY$91,674EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$105,236BOYAmt
EOY$105,236EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$3,872BOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$577BOYAmt
EOY$577EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$98,929LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$81,200LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$24,325BOYAmt
EOY$17,729EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$222,579BOYAmt
EOY$217,336EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$222,579BOYAmt
EOY$217,336EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$222,579BOYAmt
EOY$217,336EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$222,579BOYAmt
EOY$217,336EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$5,243ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedfalseFSAuditedInd
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

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

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$340,392CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$462,449CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$256,593CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$160,845CurrentTaxYearMinus1YearAmt
Current Tax Year$90,571CurrentTaxYearAmt
Total$1,310,850TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$340,392CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$462,449CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$256,593CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$160,845CurrentTaxYearMinus1YearAmt
Current Tax Year$90,571CurrentTaxYearAmt
Total$1,310,850TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$1,310,850PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$30CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$40CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,976CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,821CurrentTaxYearMinus1YearAmt
Current Tax Year$2,062CurrentTaxYearAmt
Total$6,929TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$9,107CurrentTaxYearMinus1YearAmt
Current Tax Year$9,051CurrentTaxYearAmt
Total$18,158TotalAmt
FieldValueIRS element (for citing)
Total Support$1,335,937TotalSupportAmt
Gross Receipts Rltd Activities$10,798GrossReceiptsRltdActivitiesAmt
Public Support CY1700.98120PublicSupportCY170Pct
Public Support PY1700.98900PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferencePART II, LINE 10FormAndLineReferenceDesc
ExplanationOTHER INCOME 9,107ExplanationTxt

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$98,929OtherCostOrOtherBasisAmt
Depreciation$81,200DepreciationAmt
Book Value$17,729BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$17,729TotalBookValueLandBuildingsAmt

Schedule G IRS990ScheduleG

FieldValueIRS element (for citing)
Phone SolicitationsYes (X)PhoneSolicitationsInd
Agrmt Prof Fundraising ActyYes (true)AgrmtProfFundraisingActyInd

Fundraiser Activity Info FundraiserActivityInfoGrp

Organization Business Name OrganizationBusinessName

FieldValueIRS element (for citing)
Business Name Line1COMMUNITY CARES UNITEDBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line175 PATERSON STAddressLine1Txt
Address Line2SUITE 9AddressLine2Txt
CityNEW BRUNSWICKCityNm
State AbbreviationNJStateAbbreviationCd
ZIP08901ZIPCd
FieldValueIRS element (for citing)
ActivitySOLICITINGActivityTxt
Fundraiser Control Of FundsfalseFundraiserControlOfFundsInd
Gross Receipts$64,103GrossReceiptsAmt
Retained By Contractor$52,712RetainedByContractorAmt
Net To Organization$11,391NetToOrganizationAmt
FieldValueIRS element (for citing)
Total Gross Receipts$64,103TotalGrossReceiptsAmt
Total Retained By Contractors$52,712TotalRetainedByContractorsAmt
Total Net To Organization$11,391TotalNetToOrganizationAmt
Licensed StatesPALicensedStatesCd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11B990 IS REVIEWED BY TRUSTEES PRIOR TO FILING
FORM 990, PAGE 6, PART VI, LINE 19DOCUMENTS ARE MADE AVAILABLE UPON REQUEST