STRATEGY STUDIO / PUBLIC DATA EXPLORER

ATHENS ROTARY FOUNDATION: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
ATHENS ROTARY FOUNDATION (EIN 31-1600581)
Tax period
2020-01-01 to 2020-12-31
Filed
2021-12-16
IRS object ID
202143519349301704
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 ReturnHeader

FieldValueIRS element (for citing)
Return2021-12-16T14:01:53-05:00ReturnTs
Tax Period End2020-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN311258335PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MS ACCOUNTING AND TAXES INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 389AddressLine1Txt
CityATHENSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45701ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2020-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN311600581EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ATHENS ROTARY FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlATHEBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 681AddressLine1Txt
CityATHENSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45701ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDAVID DIGGLEPersonNm
Person TitleTREASURERPersonTitleTxt
Signature2021-12-16SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstDAVIDPersonFirstNm
Person LastDIGGLEPersonLastNm

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMARY ANN MCCLUREPreparerPersonNm
PTINP00031252PTIN
Phone7405924625PhoneNum
Preparation2021-12-13PreparationDt
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCHANNING MCALLISTERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 781AddressLine1Txt
CityATHENSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45701ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$325,327GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1997FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionSUPPORT AND PROMOTION OF THE WELFARE OF CHILDREN, YOUTH, AND YOUNG ADULTS IN ATHENS COUNTY BY PROVIDING GRANTS IN AID OR DIRECT FUNDING.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$25,295PYContributionsGrantsAmt
CY Contributions Grants$278,232CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$35,608CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$25,295PYTotalRevenueAmt
CY Total Revenue$313,840CYTotalRevenueAmt
PY Grants And Similar Paid$8,171PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$31,306CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
CY Other Expenses$347CYOtherExpensesAmt
PY Total Expenses$8,171PYTotalExpensesAmt
CY Total Expenses$31,653CYTotalExpensesAmt
PY Revenues Less Expenses$17,124PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$282,187CYRevenuesLessExpensesAmt
Total Assets BOY$352,222TotalAssetsBOYAmt
Total Assets EOY$653,634TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$352,222NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$653,634NetAssetsOrFundBalancesEOYAmt
MissionTHE ATHENS ROTARY FOUNDATION SUPPORTS ADN PROMOTES THE WELFARE OF CHILDREN, YOUTH, AND YOUNG ADULTS IN ATHENS COUNTY OHIO BY PROVIDING GRANTS IN AID OR DIRECT FUNDING TO ORGANIZATIONS WHOSE GOALS AND NEEMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Activity713990ActivityCd
Expense$21,350ExpenseAmt
Grant$21,350GrantAmt
DescGRANTS OUT TO NON-PROFIT ORGANIZATIONS SERVING UNDERPRIVILEGED YOUTHDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$10,303ExpenseAmt
Grant$9,956GrantAmt
DescDONATIONS OUT TO ORGANIZATIONS PROVIDING FOOD TO INTERNATIONALDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$31,653TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
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 FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
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
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
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 Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
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

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonDAVID DIGGLEPersonNm
Phone7405939023PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 681AddressLine1Txt
CityATHENSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45701ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
C MCALLISTER
PRESIDENT10Yes (X)Yes (X)$0$0$0
DIANE MCVEY
SECRETARY10Yes (X)Yes (X)$0$0$0
DAVID W DIGGLE
TREASURER10Yes (X)Yes (X)$0$0$0
GERALD MOLLICA
MEMBER10Yes (X)$0$0$0
BETSY BARRINGE
MEMBER10Yes (X)$0$0$0
CANDY KEMMERER
MEMBER10Yes (X)$0$0$0
JOHN MILLER
MEMBER10Yes (X)$0$0$0
SHEILA MARK
MEMBER10Yes (X)$0$0$0
SUSAN BARGA
MEMBER10Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Fundraising$19,510FundraisingAmt
All Other Contributions$258,722AllOtherContributionsAmt
Total Contributions$278,232TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$10,282TotalRevenueColumnAmt
Related Or Exempt Func Income$10,282RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$12,279SecuritiesAmt
Other$24,534OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$11,487SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$792SecuritiesAmt
Other$24,534OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$25,326TotalRevenueColumnAmt
Related Or Exempt Func Income$792RelatedOrExemptFuncIncomeAmt
Exclusion$24,534ExclusionAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$313,840TotalRevenueColumnAmt
Related Or Exempt Func Income$11,074RelatedOrExemptFuncIncomeAmt
Exclusion$24,534ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$21,350TotalAmt
Program Services$21,350ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$9,956TotalAmt
Program Services$9,956ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$100TotalAmt
Management And General$100ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$87TotalAmt
Program Services$87ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$160TotalAmt
Program Services$160ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$31,653TotalAmt
Program Services$31,553ProgramServicesAmt
Management And General$100ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$15,714BOYAmt
EOY$17,232EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$336,508BOYAmt
EOY$636,402EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$352,222BOYAmt
EOY$653,634EOYAmt

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$251,788BOYAmt
EOY$555,625EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$100,434BOYAmt
EOY$98,009EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$352,222BOYAmt
EOY$653,634EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$352,222BOYAmt
EOY$653,634EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$282,187ReconcilationRevenueExpnssAmt
Prior Period Adjustments$19,225PriorPeriodAdjustmentsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind
Support Sum$0SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$26,680CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$28,706CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$31,352CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$25,295CurrentTaxYearMinus1YearAmt
Current Tax Year$278,232CurrentTaxYearAmt
Total$390,265TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$26,680CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$28,706CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$31,352CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$25,295CurrentTaxYearMinus1YearAmt
Current Tax Year$278,232CurrentTaxYearAmt
Total$390,265TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$390,265PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years-$2,633CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$23,423CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$37,226CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year-$17,276CurrentTaxYearMinus1YearAmt
Current Tax Year$35,608CurrentTaxYearAmt
Total$76,348TotalAmt
FieldValueIRS element (for citing)
Total Support$466,613TotalSupportAmt
Public Support CY1700.83640PublicSupportCY170Pct
Public Support PY1700.46000PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

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 G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1FOOD DRIVEEvent1Nm
Gross Receipts Event1$9,225GrossReceiptsEvent1Amt
Gross Revenue Event1$9,225GrossRevenueEvent1Amt
Event2GOLF TRNMENTEvent2Nm
Gross Receipts Event2$7,415GrossReceiptsEvent2Amt
Gross Revenue Event2$7,415GrossRevenueEvent2Amt
Other Events Total2OtherEventsTotalCnt
Gross Receipts Other Events$2,870GrossReceiptsOtherEventsAmt
Gross Revenue Other Events$2,870GrossRevenueOtherEventsAmt
Gross Receipts Total$19,510GrossReceiptsTotalAmt
Gross Revenue Total Events$19,510GrossRevenueTotalEventsAmt
Net Income Summary$19,510NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1OHIO UNIV FNDNBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 869AddressLine1Txt
CityATHENSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45701ZIPCd
FieldValueIRS element (for citing)
Recipient EIN316402269RecipientEIN
IRC Section501c3IRCSectionDesc
Cash Grant$10,000CashGrantAmt
Purpose Of GrantINT STDNTSPurposeOfGrantTxt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)

Grant TypeGrantTypeTxtRecipientRecipientCntCash GrantCashGrantAmtValuation Method UsedValuationMethodUsedDesc
STUDENT SCHOLARSHIPS4$6,460ACTUAL
FOOD BASKETS & MEALS$3,156ACTUAL

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART III LINE A1GAWANDE SCHOLARSHIPS
PART III LINE A2FRIDAY NIGHT MEAL AND FOOD BASKETS FOR INDIVIDUALS

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART VI LINE 11aTHE 990 IS REVIEWED BY THE BOARD BEFORE FILING
PART VI LINE 19DOCUMENTS ARE AVAILABLE ON THE WEBSITE