2025-11-10T04:01:54-06:00 2024-12-31 232108173 RKL LLP 3501 CONCORD ROAD STE 250 YORK PA 17402 990 2024-01-01 232122735 CHOICES HEALTHCARE CHOI 7172953900 PO BOX 4125 LANCASTER PA 176044125 MICHAEL LINK CURRENT PRESIDENT & CEO 7173912402 2025-10-30 1 1 DOUGLAS L BERMAN CPA P01269555 7178433804 2025-10-30 2024 2025-03-06 01:10:19Z MICHAEL LINK PO BOX 4125 LANCASTER PA 176044125 80212759 0 X WWW.HOSPICECOMMUNITY.ORG X 1980 PA CHOICES HEALTHCARE PROVIDES PERSONALIZED, COMPASSIONATE CARE AND SUPPORT FOR PATIENTS AND FAMILIES COPING WITH SERIOUS ILLNESS THROUGH THE END OF LIFE. 28 28 611 1490 0 0 5670819 7864943 31949304 44914459 6294743 3555024 -8214 -16461 43906652 56317965 0 0 0 0 30116613 44820924 0 0 1405878 9258193 13526620 39374806 58347544 4531846 -2029579 70530909 89097180 3873273 6209340 66657636 82887840 X TO PROVIDE PERSONALIZED, COMPASSIONATE CARE AND SUPPORT FOR PATIENTS AND FAMILIES COPING WITH SERIOUS ILLNESS THROUGH THE END OF LIFE. 0 0 51363519 44958865 CHOICES HEALTHCARE PROVIDES PERSONALIZED, COMPASSIONATE CARE AND SUPPORT FOR PATIENTS AND FAMILIES COPING WITH SERIOUS ILLNESS THROUGH THE END OF LIFE. DURING THE CURRENT YEAR, CHOICES HEALTHCARE PROVIDED OVER 228,000 PATIENT DAYS OF HOSPICE CARE TO PATIENTS AND THEIR FAMILIES AND SERVED 4,780 HOSPICE PATIENTS DURING THE YEAR, REGARDLESS OF THE PATIENT'S ABILITY TO PAY. FOUR PERCENT OF THE PATIENT DAYS OF HOSPICE CARE WERE CHARITABLE CARE. OUR HIGHLY TRAINED INTERDISCIPLINARY TEAM OF PHYSICIANS, NURSE PRACTITIONERS, NURSES, SOCIAL WORKERS, HOSPICE AIDES, CHAPLAINS, VOLUNTEERS, MUSIC THERAPISTS AND MASSAGE THERAPISTS PROVIDE VISITS AND SUPPORT TO HOSPICE AND PALLIATIVE PATIENTS IN PRIVATE HOMES, NURSING HOMES, HOSPITALS, HOSPICE INPATIENT CENTER AND HOSPICE RESIDENCE. THE BEREAVEMENT PROGRAMS SUPPORTED 12,877 BEREAVED INDIVIDUALS DURING THE CURRENT YEAR THROUGH SUPPORT GROUPS, TELEPHONE CALLS AND VISITS. 51363519 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 0 1 143 1 1 611 1 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 X 28 28 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X MICHAEL LINK 7172953900 685 GOOD DRIVE LANCASTER PA 17601 GEOFFREY W EDDOWES CHAIR 1.00 0.10 X X 0 0 0 WILLIAM WILKISON VICE CHAIR 1.00 0.10 X X 0 0 0 PATRICIA HIGGINS SECRETARY 1.00 0.10 X X 0 0 0 KAREN A BIONDOLILLO TREASURER 1.00 0.10 X X 0 0 0 DARA BACHMAN BOARD MEMBER 1.00 0.00 X 0 0 0 RICHARD BAILEY BOARD MEMBER 1.00 0.00 X 0 0 0 GRACE NGUYEN BOND BOARD MEMBER 1.00 0.00 X 0 0 0 MICHAEL K CALLAHAN BOARD MEMBER 1.00 0.10 X 0 0 0 STEPHANIE CARFLEY BOARD MEMBER 1.00 0.10 X 0 0 0 ROBERT L FRYER JR BOARD MEMBER 1.00 0.00 X 0 0 0 DAVID GASPERACK DO BOARD MEMBER 1.00 0.00 X 0 0 0 SHANNON GIERASCH BOARD MEMBER 1.00 0.00 X 0 0 0 LESLIE GORBEY BOARD MEMBER 1.00 0.00 X 0 0 0 DENNIS GRIEST BOARD MEMBER 1.00 0.00 X 0 0 0 DAVID GROFF BOARD MEMBER 1.00 0.00 X 0 0 0 AMY HELMUTH BOARD MEMBER 1.00 0.00 X 0 0 0 RICHARD HOGENTOGLER BOARD MEMBER 1.00 0.00 X 0 0 0 JULIA JACKSON BOARD MEMBER 1.00 0.00 X 0 0 0 JENNIFER MATLOCK BOARD MEMBER 1.00 0.10 X 0 0 0 ADAM METZ BOARD MEMBER 1.00 0.00 X 0 0 0 LYNN MILLS BOARD MEMBER 1.00 0.00 X 0 0 0 ALYSSA MOYER MD BOARD MEMBER 1.00 0.10 X 0 0 0 LORI REESE BOARD MEMBER 1.00 0.00 X 0 0 0 MICHAEL RIPCHINSKI MD BOARD MEMBER 1.00 0.00 X 0 0 0 JOSHUA SHIPLEY MD BOARD MEMBER 1.00 0.00 X 0 0 0 KYLE SNYDER BOARD MEMBER 1.00 0.00 X 0 0 0 HANK STRAUB BOARD MEMBER 1.00 0.10 X 0 0 0 J DAVID SWARTLEY BOARD MEMBER 1.00 0.10 X 0 0 0 STEVEN M KNAUB CEO 32.00 0.00 X 406166 0 48025 MICHAEL LINK COO 40.00 0.00 X 244190 0 35526 KRISTA KAE HAZEN SR VICE PRESIDENT/CFO 40.00 0.00 X 277769 0 43523 BONNIE JESS LOPANE VP, CHIEF DEVELOPMENT OFFICER 40.00 0.00 X 208685 0 22269 BRENT KEENER VICE PRESIDENT, HR 40.00 0.00 X 199425 0 47739 DEBRA VERMETTE VP CMO 40.00 0.00 X 333586 0 23150 PAIGE PAYNE VP, PT CARE 40.00 0.00 X 196121 0 39354 GILBERT BROWN PRESIDENT 40.00 0.00 X 281254 0 28238 SUSAN RESAVY VICE PRESIDENT OF FAMILY SERVICES 40.00 0.00 X 122168 0 23006 MARIA HAYES HOSPICE PHYSICIAN 32.00 0.00 X 231674 0 43644 COLLEN HAZLETT-O'BRIEN MEDICAL DIRECTOR 40.00 0.00 X 254402 0 48154 MARIA OLENDER MEDICAL DIRECTOR 40.00 0.00 X 261776 0 32591 JOHNATHAN TRIANTAFYLLOU HOSPICE PHYSICIAN 40.00 0.00 X 234621 0 11549 RYAN DELONG ASSOCIATE MEDICAL DIRECTOR 30.00 0.00 X 210214 0 6558 3462051 0 453326 53 0 1 0 LANCASTER GENERAL HOSPITAL PO BOX 820212 PHILADELPHIA PA 191820212 PROFESSIONAL HEALTHCARE SERVICES 513598 WELLSPAN HEALTH DBA YORK HOSPITAL PO BOX 645983 CINCINNATI OH 452645983 PROFESSIONAL HEALTHCARE SERVICES 326862 RAM SIDING COMPANY INC 1140 BEN FRANKLIN HWY E DOUGLASVILLE PA 19518 PROFESSIONAL CONSTRUCTION SERVICES 265943 MS HERSHEY MEDICAL CENTER PO BOX 856MC CA-410 HERSHEY PA 170330856 PROFESSIONAL HEALTHCARE SERVICES 261158 CORE MEDICAL GROUP PO BOX 306478 NASHVILLE TN 372306478 PROFESSIONAL NURSING SERVICES 213826 7 13035 1355715 6496193 534822 7864943 PATIENT FEES 624100 44914459 44914459 44914459 2638219 2638219 23956154 23037630 1719 918524 -1719 916805 916805 738698 1355715 834086 -95388 -95388 55880 21359 34521 34521 MISCELLANEOUS 624100 44406 44406 44406 56317965 44958865 0 3494157 X 2413567 965497 1294260 153810 33826407 30886593 2209172 730642 1014981 874674 126624 13683 4848186 4338842 393323 116021 2717783 2296433 372489 48861 70071 70071 146777 146777 815 815 64730 64730 7389826 7307889 59065 22872 145042 84249 60793 558705 445141 91656 21908 937464 815594 103121 18749 926291 730407 174305 21579 1043313 998331 35236 9746 133789 118218 11628 3943 837363 619649 192593 25121 473804 460950 12384 470 MISCELLANEOUS 210614 193970 14746 1898 FUNDRAISING EXPENSE 206896 206896 DUES & SUBSCRIPTIONS 179480 79831 93477 6172 PRINTING 139852 93705 42862 3285 61788 52731 8835 222 58347544 51363519 5578147 1405878 187396 160481 1021560 0 196321 158824 2982144 5184919 482232 686036 375418 231703 32886243 21179262 9312306 11706981 53609892 68439974 2363640 2528262 70530909 89097180 2535313 4763703 1337960 1445637 3873273 6209340 X 61894429 76873154 4763207 6014686 66657636 82887840 70530909 89097180 X -2029579 3300847 14958936 X X 0 1 X 1 0 X 4361515 4366301 5432837 5670819 7864943 27696415 4361515 4366301 5432837 5670819 7864943 27696415 1403593 26292822 674373 613535 1084322 2065463 2638219 7075912 5814 7178 8548 15663 44406 81609 34853936 190707295 0.75440 0.77360 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: COMMUNITY EDUCATION - 2020 AMOUNT: $ 5,814. 2021 AMOUNT: $ 7,178. 2022 AMOUNT: $ 8,548. 2023 AMOUNT: $ 15,663. 2024 AMOUNT: $ 44,406. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 815 815 0 PART II-B, LINE 1: THE ORGANIZATION HAS RECEIVED NOTICE FROM THE NATIONAL HOSPICE AND PALLIATIVE CARE ORGANIZATION THAT A PORTION OF THEIR ANNUAL DUES ARE RELATED TO LOBBYING ACTIVITIES. 49258729 8776645 6554036 1288983 73947 63226480 43668882 1871607 4975788 1229250 28298 49258729 44837641 2313059 -2456159 1001598 24061 43668882 38092557 2618833 5101844 959872 15721 44837641 34618370 1578740 2798655 895799 7409 38092557 0.91280 0.08720 0.00000 0 0 2086849 2086849 28011386 19171518 8839868 2788008 2007744 780264 11706981 CHARITABLE GIFT ANNUITIES 252573 DEFERRED COMPENSATION 970067 OPERATING LEASE LIABILITY 222997 1445637 X 60164988 3300847 18406 46755 3366008 56798980 85605 -566620 -481015 56317965 58846965 18406 566620 585026 58261939 85605 85605 58347544 PART X, LINE 2: THE ORGANIZATION HAS OBTAINED A DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE STATING THAT THE ORGANIZATION IS CONSIDERED A PUBLIC CHARITY, EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. MANAGEMENT BELIEVES THAT THE ORGANIZATION CONTINUES TO BE OPERATED IN SUCH A MANNER THAT IT IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE ORGANIZATION FOLLOWS THE STANDARDS FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ACCORDING TO THE PRINCIPLES OF ASC 740, INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE COMBINED FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION, INCLUDING WHETHER THE ENTITY IS EXEMPT FROM INCOME TAXES. MANAGEMENT EVALUATED THE TAX POSITIONS TAKEN AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE COMBINED FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE COMBINED FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF PERPETUAL TRUSTS 43,699. DISTRIBUTIONS FROM PERPETUAL TRUSTS 34,047. CHANGE IN VALUE OF GIFT ANNUITIES -30,991. PART XI, LINE 4B - OTHER ADJUSTMENTS: DIRECT EXPENSES ON GAMING ACTIVITIES -21,359. DIRECT EXPENSES ON SPECIAL EVENTS -321,646. IN-KIND REVENUE FROM SPECIAL EVENTS -221,896. LOSS ON DISPOSAL OF FIXED ASSETS -1,719. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT EXPENSES ON SPECIAL EVENTS 543,542. DIRECT EXPENSES ON GAMING 21,359. LOSS ON DISPOSAL OF FIXED ASSETS 1,719. LABOR DAY AUCTION 1255785 722096 533689 37987 74830 429808 WINE DINE 373923 282423 91500 2649 28697 500 81393 3 464705 351196 113509 1500 380 17369 49216 109757 2094413 1355715 738698 1500 380 58005 152743 500 620958 834086 -95388 55880 20825 534 1 1.00000 55880 20825 534 21359 34521 PA 1 0 1 0 0.00000 1.00000 MICHAEL LINK 685 GOOD DRIVE LANCASTER PA 17604 0 BONNIE JESS LOPANE 0 THE ORGANIZATION DOES NOT HAVE A DEDICATED "GAMING MANAGER". BONNIE JESS LOPANE, AS VICE PRESIDENT, CHIEF DEVELOPMENT OFFICER, OVERSEES THE LABOR DAY AUCTION RAFFLE, WHICH CONSTITUTES LESS THAN 1% OF HER DUTIES. X 1 34521 X 1 1 X X X X 0 0 0 0 0 0 0 1 0 STEVEN M KNAUB CEO 275173 0 75000 0 55993 0 12075 0 35950 0 454191 0 0 0 DEBRA VERMETTE VP CMO 268370 0 34533 0 30683 0 7148 0 16002 0 356736 0 0 0 KRISTA KAE HAZEN SR VICE PRESIDENT/CFO 203309 0 40680 0 33780 0 9709 0 33814 0 321292 0 0 0 GILBERT BROWN PRESIDENT 236735 0 20953 0 23566 0 9851 0 18387 0 309492 0 0 0 COLLEN HAZLETT-O'BRIEN MEDICAL DIRECTOR 248540 0 4953 0 909 0 9229 0 38925 0 302556 0 0 0 MARIA OLENDER MEDICAL DIRECTOR 261257 0 0 0 519 0 9276 0 23315 0 294367 0 0 0 MICHAEL LINK COO 200599 0 32800 0 10791 0 8858 0 26668 0 279716 0 0 0 MARIA HAYES HOSPICE PHYSICIAN 192298 0 0 0 39376 0 7151 0 36493 0 275318 0 0 0 BRENT KEENER VICE PRESIDENT, HR 160738 0 28080 0 10607 0 7309 0 40430 0 247164 0 0 0 JOHNATHAN TRIANTAFYLLOU HOSPICE PHYSICIAN 234237 0 0 0 384 0 0 0 11549 0 246170 0 0 0 PAIGE PAYNE VP, PT CARE 169373 0 23310 0 3438 0 7050 0 32304 0 235475 0 0 0 BONNIE JESS LOPANE VP, CHIEF DEVELOPMENT OFFICER 152527 0 28372 0 27786 0 5424 0 16845 0 230954 0 0 0 RYAN DELONG ASSOCIATE MEDICAL DIRECTOR 210010 0 0 0 204 0 6558 0 0 0 216772 0 0 0 PART I, LINE 1A EMPLOYEES WHO RECEIVED TAXABLE LIFE INSURANCE BENEFITS WERE GIVEN A PAYMENT TO COVER THESE TAXES WHICH WAS TREATED AS TAXABLE COMPENSATION. PART I, LINE 7 BONUSES FOR OFFICERS WERE ESTABLISHED BY THE EXECUTIVE DEVELOPMENT & COMPENSATION COMMITTEE AT THE END OF 2023 AND PAID IN JANUARY 2024 BASED UPON 2023 ORGANIZATIONAL & INDIVIDUAL PERFORMANCE. BONUSES FOR NON-OFFICERS WERE ESTABLISHED BY SENIOR MANAGEMENT BASED ON PERFORMANCE AND APPROVED BY THE EXECUTIVE DEVELOPMENT AND COMPENSATION COMMITTEE. X 257 39649 REAL PROCEEDS - AUCTION X 3 4550 SALE PROCEEDS X 5 21976 NET REAL VAL @ SALE X AUCTION ITEMS 4569 468242 REAL PROCEEDS-AUCTIO X MISCELLANEOUS 2 405 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): WITH THE EXCEPTION OF THE ARTWORK & AUCTION ITEMS, NUMBER OF CONTRIBUTIONS IS BASED ON THE NUMBER OF CONTRIBUTIONS, NOT NUMBER OF ITEMS RECEIVED. ARTWORK & AUCTION ITEMS ARE TOTAL AMOUNT OF ITEMS RECEIVED. 990 PART I LINE 6 CHOICES HEALTHCARE HAD AN AGGREGATE OF 1,490 VOLUNTEERS DURING THE YEAR. THESE VOLUNTEERS SERVED IN MANY DIFFERENT ROLES INCLUDING: PATIENT/FAMILY VOLUNTEERS IN HOME HOSPICE, OUR INPATIENT AND RESIDENTIAL FACILITIES AND NURSING HOMES; PET THERAPY; MUSIC SUPPORT; BEREAVEMENT SUPPORT; OFFICE SUPPORT; GREETING AND WELCOMING VISITORS; DEVELOPMENT AND FUNDRAISING; COMMUNITY RELATIONS AND EDUCATION; AND GROUNDS MAINTENANCE. FORM 990, PART VI, SECTION A, LINE 7A WELLSPAN HEALTH SHALL BE PERMITTED TO APPOINT TWO PERSONS OF THEIR CHOOSING TO THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE AUDIT COMMITTEE OF THE BOARD, ACTING ON BEHALF OF THE BOARD, INITIALLY REVIEWED THE FORM 990 AND ASKED ANY QUESTIONS OF MANAGEMENT. A COPY WAS THEN DISTRIBUTED ELECTRONICALLY TO THE FULL BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS AND OFFICERS ARE REQUIRED TO COMPLETE A NEW CONFLICT OF INTEREST STATEMENT ON A YEARLY BASIS. THE POLICY IS REVIEWED ANNUALLY AT A BOARD MEETING. THE AUDIT COMMITTEE IS RESPONSIBLE FOR MONITORING AND ENFORCING COMPLIANCE WITH THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 A COMPENSATION COMMITTEE MADE UP OF BOARD MEMBERS MEETS AT LEAST ANNUALLY TO REVIEW AND APPROVE THE SALARIES FOR THE PRESIDENT, CEO, COO AND ALL VICE PRESIDENTS. INDUSTRY BENCHMARKS ARE USED FOR COMPARISON PURPOSES. FORM 990, PART VI, SECTION C, LINE 18 990 AVAILABLE UPON REQUEST TO THE ORGANIZATION'S FISCAL OFFICE. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MAINTAINED IN THE FISCAL OFFICE OF THE ORGANIZATION. COPIES OF SUCH DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G PHARMACY: PROGRAM SERVICE EXPENSES 2,256,818. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,256,818. EQUIPMENT: PROGRAM SERVICE EXPENSES 1,419,457. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,419,457. OTHER PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 3,470,650. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,470,650. RETIREMENT PLAN FEES: PROGRAM SERVICE EXPENSES 72,504. MANAGEMENT AND GENERAL EXPENSES 10,530. FUNDRAISING EXPENSES 1,758. TOTAL EXPENSES 84,792. PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 88,460. MANAGEMENT AND GENERAL EXPENSES 15,550. FUNDRAISING EXPENSES 2,108. TOTAL EXPENSES 106,118. BANK FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 32,985. FUNDRAISING EXPENSES 19,006. TOTAL EXPENSES 51,991. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF GIFT ANNUITIES -30,991. CHANGE IN VALUE OF PERPETUAL TRUSTS 43,699. DISTRIBUTIONS FROM PERPETUAL TRUSTS 34,047. ACQUIRED NET ASSETS FROM HOSPICE OF CENTRAL PENNSYLVANIA 14,912,181. SCHEDULE G PART III LINE 11 THE ORGANIZATION OPERATES A RAFFLE AVAILABLE TO THE GENERAL PUBLIC. PALLIATIVE MEDICINE CONSULTANTS 685 GOOD DRIVE LANCASTER PA 17604 261209794 PROVIDES HEALTH CARE TO PERSONS WITH CHRONIC OR ADVANCED ILLNESSES PA 122052 21666 CHOICES HEALTHCARE HOSPICE OF LANCASTER COUNTY 685 GOOD DRIVE LANCASTER PA 17604 383914355 PROVIDE HOSPICE CARE (CURRENTLY INACTIVE) PA 0 0 CHOICES HEALTHCARE HOSPICE & COMMUNITY CARE 685 GOOD DRIVE LANCASTER PA 17604 PROVIDE HOSPICE CARE (CURRENTLY INACTIVE) PA 0 0 CHOICES HEALTHCARE HOSPICE OF CENTRAL PENNSYLVANIA 1320 LINGLESTOWN RD HARRISBURG PA 17110 232106895 PROVIDE HOSPICE CARE (CURRENTLY INACTIVE) PA 501(C)(3) LINE 7 CHOICES HEALTHCARE 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0