2019-04-23T12:15:01-05:00 2018-06-30 205991824 SC&H TAX & ADVISORY SERVICES LLC 910 RIDGEBROOK ROAD SPARKS MD 21152 990 2017-07-01 520591602 FRIENDS SCHOOL OF BALTIMORE INC FRIE 4106493200 5114 N CHARLES ST BALTIMORE MD 21210 BONITA B HEARN ASST. HEAD OF FINANCE AND OP. 4106493200 2019-04-19 1 MIKE YOUNG P00236952 4104031500 2019-04-19 76.100.76.148 2019-04-19 08:42:26 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 0D4461F916D513B3B03BFB10511425154532CAA7 2017 2019-02-21 02:37:17Z MATTHEW MICCICHE 5114 N CHARLES ST BALTIMORE MD 21210 62009405 0 X WWW.FRIENDSBALT.ORG X 1974 MD FOUNDED IN 1784, FRIENDS SCHOOL OF BALTIMORE PROVIDES A COEDUCATIONAL, COLLEGE PREPARATORY PROGRAM GUIDED BY THE QUAKER VALUES OF TRUTH, EQUALITY, SIMPLICITY, COMMUNITY, AND PEACEFUL RESOLUTION OF CONFLICT. 25 23 561 300 0 0 1716073 3504694 24210454 25169757 3412471 4772189 236810 181736 29575808 33628376 4634704 5373123 0 0 16018994 16582580 147113 0 744051 8478165 8014380 29278976 29970083 296832 3658293 89268379 87923430 14950214 12020840 74318165 75902590 X FOUNDED IN 1784, FRIENDS SCHOOL OF BALTIMORE PROVIDES A COEDUCATIONAL, COLLEGE PREPARATORY PROGRAM GUIDED BY THE QUAKER VALUES OF TRUTH, EQUALITY, SIMPLICITY, COMMUNITY, AND PEACEFUL RESOLUTION OF CONFLICT. BY SETTING HIGH STANDARDS OF EXCELLENCE FOR A DIVERSE AND CARING COMMUNITY, FRIENDS SEEKS TO DEVELOP IN EACH STUDENT THE SPIRITUAL, INTELLECTUAL, PHYSICAL AND CREATIVE STRENGTHS TO MAKE A POSITIVE CONTRIBUTION TO THE WORLD. RECOGNIZING THAT THERE IS THAT OF GOD IN EACH PERSON, THE SCHOOL STRIVES IN ALL ITS PROGRAMS, POLICIES, AND AFFAIRS TO BE AN INSTITUTION THAT EXEMPLIFIES THE IDEALS OF THE RELIGIOUS SOCIETY OF FRIENDS. 0 0 24019134 5373123 22638849 INSTRUCTION AND EDUCATION - FOR STUDENTS IN GRADES PRIMARY TO 12TH. 1685148 2530908 AUXILIARY ENTERPRISES - AFTER SCHOOL PROGRAMS, MUSIC LESSONS, PRESCHOOL & CHILD CARE AND SUMMER CAMP SERVING OVER 500 STUDENTS. 25704282 1 1 0 0 0 0 1 0 0 1 1 0 0 0 0 1 1 0 1 0 1 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 1 1 0 0 0 1 67 0 561 1 0 0 0 0 0 1 1 0 1 1 0 X 25 23 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MD X BONITA B HEARN 4106493228 5114 NORTH CHARLES STREET BALTIMORE MD 21210 TRISH BACKER MICELI CHAIR 1.00 0.00 X X 0 0 0 MEREDITH VAN DEN BEEMT VICE CHAIR 1.00 0.00 X X 0 0 0 STEPHEN PRICHETT TREASURER 1.00 0.00 X X 0 0 0 HERBERT BURGUNDER III SECRETARY 1.00 0.00 X X 0 0 0 KITTY BRYANT TRUSTEE 1.00 0.00 X 0 0 0 MELISSA C BRYANT TRUSTEE 1.00 0.00 X 0 0 0 CARYL CONNOR TRUSTEE 1.00 0.00 X 0 0 0 CHRISTOPHER FEISS TRUSTEE 1.00 0.00 X 0 0 0 NICHOLAS FESSENDEN TRUSTEE 1.00 0.00 X 0 0 0 JON GARMAN TRUSTEE, FACULTY REPRESENTATIVE 1.00 0.00 X 79133 0 21462 JEFFREY GONYA TRUSTEE 1.00 0.00 X 0 0 0 PAMELA HILLMAN LOEB TRUSTEE 1.00 0.00 X 0 0 0 BARBARA KATZ TRUSTEE 1.00 0.00 X 0 0 0 LAUREL J KISER TRUSTEE 1.00 0.00 X 0 0 0 MICHAEL KLAUSNER TRUSTEE 1.00 0.00 X 0 0 0 JOHN LINEHAN TRUSTEE 1.00 0.00 X 0 0 0 CHARLES MALLONEE II TRUSTEE 1.00 0.00 X 0 0 0 KATHRYN PETTUS TRUSTEE 1.00 0.00 X 0 0 0 ROBERT PIERCE TRUSTEE 1.00 0.00 X 0 0 0 MIA REDRICK TRUSTEE 1.00 0.00 X 0 0 0 R PAUL SABUNDAYO TRUSTEE 1.00 0.00 X 0 0 0 LOUISE W SMITH TRUSTEE 1.00 0.00 X 0 0 0 LEE STEVENS DEITCH TRUSTEE 1.00 0.00 X 0 0 0 RICHARD THAYER TRUSTEE 1.00 0.00 X 0 0 0 BETSY TODD TRUSTEE 1.00 0.00 X 0 0 0 MATTHEW MICCICHE HEAD OF SCHOOL 40.00 0.00 X 283587 0 114181 BONITA B HEARN ASST HEAD OF SCHOOL FINANC 40.00 0.00 X 153541 0 32812 ASHLEY PRINCIPE DIRECTOR OF DEVELOPMENT 40.00 0.00 X 150055 0 38764 JEANNE PHIZACKLEA ASST HEAD FOR ENROLLMENT MANAGEMENT 40.00 0.00 X 126250 0 21365 GRETA RUTSEIN DIRECTOR OF ACADEMICS 40.00 0.00 X 125488 0 30612 STEPHEN MCMANUS PRINCIPAL - UPPER SCHOOL 40.00 0.00 X 119077 0 51057 MICHELLE HOLLAND PRINCIPAL - LOWER SCHOOL 40.00 0.00 X 105305 0 42951 1142436 0 353204 7 0 1 0 FLIK INDEPENDENT SCHOOLS BY CHARTWELLS PO BOX 91337 CHICAGO IL 606931337 CAFETERIA SERVICE 651657 COMPREHENSIVE BUILDING SERVICES INC 529 ANNESLIE ROAD BALTIMORE MD 212122010 JANITORIAL SERVICES 411515 VACHINO MASONRY CONSTRUCTION CO INC 17 GLEN DAIRY COURT PARKTON MD 21120 CONSTRUCTION 205203 NELIS PAINTING & RESTORATION LLC 47 HILLVIEW ROAD AIRVILLE PA 17302 CONSTRUCTION 121175 JUST SOLUTIONS INC 1723 MAPLE AVENUE HANOVER MD 21076 CONSTRUCTION 108982 8 34750 53322 3416622 121385 3504694 TUITION 611600 22638849 22638849 AUXILIARY ENTERPRISES 611710 980198 980198 LITTLE AND BABY FRIENDS 611710 817938 817938 DINING SERVICES 611710 542073 542073 YEARBOOK,OTHER CLUBS,STUDY ABROAD 611710 107942 107942 82757 82757 25169757 911022 911022 105682 0 105682 105682 105682 32053953 28192786 3861167 3861167 3861167 39155 34750 54686 -15531 -15531 178856 133557 45299 45299 OTHER INCOME 900099 46286 46286 46286 33628376 25169757 0 4953925 5373123 5373123 516261 362720 153541 12602481 10096116 1997430 508935 773038 619297 122523 31218 1777692 1424147 281755 71790 913108 731510 144723 36875 53457 53457 34639 34639 201995 201995 706894 706894 170613 35326 135287 336235 143513 162583 30139 472059 436245 30236 5578 541391 539891 1500 3625 452 3173 57182 839 56343 236142 236142 2173242 2173242 201629 201629 INSTRUCTION 777424 777424 EQUIP. RENTAL AND MAINT 632129 632129 DINING SERVICES 367992 367992 STUDENT SERVICES 330451 330451 717281 717281 29970083 25704282 3521750 744051 2201 2201 245523 184424 1399983 826723 416150 309282 586 61 219260 152949 585349 614940 61499324 21256454 41350455 40242870 44456988 45036083 591884 553897 89268379 87923430 1450650 1615233 5352377 2798438 4916583 4586750 3230604 3020419 14950214 12020840 X 36624906 35538156 19635560 19900484 18057699 20463950 74318165 75902590 89268379 87923430 3658293 -2073868 0 X X 0 1 X 1 0 X X 1 3.10 0 0 0 1 1 1.00 0 29873924 2715613 1959398 1351389 33197546 26791533 895797 3453012 1266418 29873924 28417982 695672 -1158872 1163249 26791533 28392009 519731 1630906 28417982 24351047 1037799 3701341 698178 28392009 0.06760 0.58140 0.35100 0 0 1609448 1609448 48616243 15255826 33360417 3931849 2514110 1417739 7341784 3486518 3855266 40242870 X 26240907 -2073868 -5447158 -7521026 33761933 -133557 -133557 33628376 24656482 133557 133557 24522925 5447158 5447158 29970083 PART II, LINE 9: THE CONSERVATION EASEMENT IS INCLUDED IN "LAND AND LAND IMPROVEMENTS" PRESENTED AS PROPERTY AND EQUIPMENT, NET ON THE FINANCIAL STATEMENTS. ALL REVENUE AND EXPENSES ASSOCIATED WITH THE EASEMENT IS INCLUDED IN THE STATEMENT OF FINANCIAL POSITION ON THE FINANCIAL STATEMENTS. THE CONSERVATION EASEMENT REPRESENTS LAND THE SCHOOL PLACED IN PERMANENT FOREST CONSERVATION WITH THE CITY OF BALTIMORE'S FOREST CONSERVATION PROGRAM. THE CITY OF BALTIMORE HOLDS THE EASEMENT AND HAS THE AUTHORITY TO ENFORCE THE EASEMENT. PART V, LINE 4: THE ORGANIZATION USES THE ENDOWMENT FUNDS AS SUPPORT FOR OPERATING EXPENSES THAT ARE NECESSARY TO FULFILL THE ORGANIZATION'S EXEMPT PURPOSE. THE ORGANIZATION'S OBJECTIVE IS TO MAINTAIN THE PURCHASING POWER OF ITS ENDOWMENTS OVER TIME BY FOLLOWING ITS SPENDING AND INVESTMENT POLICIES. PART X, LINE 2: WHEN TAX RETURNS ARE FILED, IT IS HIGHLY CERTAIN THAT SOME POSITIONS TAKEN WOULD BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES, WHILE OTHERS ARE SUBJECT TO UNCERTAINTY ABOUT THE MERITS OF THE POSITION TAKEN OR THE AMOUNT OF THE POSITION THAT WOULD BE ULTIMATELY SUSTAINED. THE BENEFIT OF A TAX POSITION IS RECOGNIZED IN THE FINANCIAL STATEMENTS IN THE PERIOD DURING WHICH, BASED ON ALL AVAILABLE EVIDENCE, MANAGEMENT BELIEVES IT IS MORE-LIKELY-THAN-NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING THE RESOLUTION OF APPEALS OR LITIGATION PROCESSES, IF ANY. TAX POSITIONS TAKEN ARE NOT OFFSET OR AGGREGATED WITH OTHER POSITIONS. TAX POSITIONS THAT MEET THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD ARE MEASURED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS MORE THAN 50% LIKELY OF BEING REALIZED UPON SETTLEMENT WITH THE APPLICABLE TAXING AUTHORITY. THE SCHOOL RECOGNIZES INTEREST AND PENALTIES ACCRUED ON ANY UNRECOGNIZED TAX EXPOSURES AS A COMPONENT OF INCOME TAX EXPENSE. THE SCHOOL DOES NOT HAVE ANY AMOUNTS ACCRUED RELATING TO INTEREST AND PENALTIES AS OF JUNE 30, 2018 AND 2017. PART XI, LINE 2D - OTHER ADJUSTMENTS: STUDENT GRANTS NETTED WITH TUITION INCOME -5,373,123. TUITION DISCOUNTS NETTED WITH TUITION INCOME -74,035. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD NETTED WITH REVENUE -133,557. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD NETTED WITH REVENUE 133,557. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION DISCOUNTS NETTED WITH TUITION INCOME 74,035. STUDENT GRANTS NETTED WITH TUITION INCOME 5,373,123. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 ALL PUBLICATIONS AND OTHER SCHOOL RELATED MARKETING MATERIALS INCLUDE A STATEMENT OF THE SCHOOL'S NONDISCRIMINATORY POLICY. IN ADDITION, THE SCHOOL IS INCLUDED IN NEWSPAPER ADVERTISIEMENTS THROUGH THE ASSOCIATION OF INDEPENDENT MARYLAND AND DC SCHOOLS (AIMS). EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 PROGRAM SERVICES STUDENT TRIP TO STUDY ABROAD IN RUSSIA 77236 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES STUDENT TRIP TO STUDY ABRAOD IN FRANCE 3507 0 0 0 0 0 0 80743 0 80743 0 0 0 0 0 0 NIGHT OUT WITH FRIENDS 73905 34750 39155 46035 4266 4385 73905 34750 39155 46035 4266 4385 54686 -15531 1 TUITION ASSISTANCE 364 5373123 PART I, LINE 2: THE STUDENT'S PARENT(S) AND/OR GUARDIANS(S) MAY APPLY FOR FINANCIAL AID BY COMPLETING A UNIFORM APPLICATION THROUGH A THIRD PARTY VENDOR, TADS. A FINANCIAL AID COMMITTEE REVIEWS A SUMMARY OF EACH APPLICATION AND REQUIRED SUPPORTING DOCUMENTATION TO DETERMINE FINANCIAL NEED. AWARDS ARE ULTIMATELY BASED ON FINANCIAL NEED AND OTHER FACTORS, AND WHEN GRANTED, ARE APPLIED TO THE RESPECTIVE STUDENT'S TUITION BILL. X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 MATTHEW MICCICHE HEAD OF SCHOOL 283587 0 0 0 0 0 18000 0 96181 0 397768 0 0 0 BONITA B HEARN ASST HEAD OF SCHOOL FINANC 153541 0 0 0 0 0 11254 0 21558 0 186353 0 0 0 ASHLEY PRINCIPE DIRECTOR OF DEVELOPMENT 150055 0 0 0 0 0 10504 0 28260 0 188819 0 0 0 GRETA RUTSEIN DIRECTOR OF ACADEMICS 125488 0 0 0 0 0 8005 0 22607 0 156100 0 0 0 STEPHEN MCMANUS PRINCIPAL - UPPER SCHOOL 119077 0 0 0 0 0 8671 0 42386 0 170134 0 0 0 PART I, LINE 1A THE PRESIDENT (HEAD OF SCHOOL) IS REQUIRED TO LIVE IN A HOUSE LOCATED ON THE SCHOOL'S PREMISES FOR THE SCHOOL'S CONVENIENCE AND AS A CONDITION OF EMPLOYMENT. THIS BENEFIT WAS VALUED TO BE $40,200 AND IS INCLUDED AS A NON-TAXABLE BENEFIT. A MARYLAND HEALTH AND HIGHER EDUCATIONAL FACILITIES AUTHORITY 520936091 2012-06-14 6145000 REFUNDING 0 0 0 A 1558250 6145000 6145000 2005 0 1 1 1 A 0 0 0 0 0 0 1 A 0 1 0 0 0 0 0 0 0 A 1 GRETA RUTSTEIN DIRECTOR OF ACADEMICS COMPUTER LOAN X 1050 61 0 1 1 61 COMPREHENSIVE BUILDING SERVICES INC INDIRECT BUSINESS 411515 FRIENDS SCHOOL PURCHASES THE CLEANING SERVICES OF COMPREHENSIVE BUILDING SERVICES WHOLLY OWNED BY AUGUSTINE MICELI, HUSBAND OF A BOARD OF TRUSTEE, TRISH BACKER-MICELI. MS. BACKER-MICELI HAS RECUSED HERSELF FROM PARTICIPATING IN ANY MATTERS INVOLVING THE CONTRACT. ALL TRANSACTIONS WERE AT FMV AND NEGOTIATED AT ARMS LENGTH. 0 X 72 THRIFT SHOP VALUE X 12 115833 FMV X 2 90 FMV X MUSICAL INSTUMENTS 8 3430 FMV X VIDEO EQUIPMENT 1 1500 FMV X SPORTS TICKETS 1 460 FMV 0 0 1 0 FORM 990, PART VI, SECTION A, LINE 1 DECISIONS OR ACTIONS FINALIZED BY CONSENSUS "VOTING" IS NOT A PRACTICE OR CUSTOM OF THE RELIGIOUS SOCIETY OF FRIENDS. NO FINAL DECISION SHALL BE MADE OR CONCLUSIVE ACTION TAKEN AT ANY BOARD MEETING AT WHICH FEWER THAN 12 MEMBERS (NOT COUNTING EX-OFFICIO MEMBERS) ARE PRESENT, INCLUDING EITHER THE CHAIR OR VICE CHAIR AND PROVIDED THAT AT LEAST FOUR OF THE TRUSTEES PRESENT ARE MEMBERS OF THE RELIGIOUS SOCIETY OF FRIENDS. CURRENTLY, WE HAVE 25 BOARD OF TRUSTEES MEMBERS INCLUDING ONE MEMBER OF THE FACULTY. FORM 990, PART VI, SECTION A, LINE 7A REGULAR MEMBERS OF THE BOARD OF TRUSTEES ARE APPOINTED BY THE BALTIMORE MONTHLY MEETING OF FRIENDS, STONY RUN. THE PARENT REPRESENTATIVE IS SELECTED BY THE SCHOOL'S PARENT'S ASSOCIATION. THE ALUMNI REPRESENTATIVE IS SELECTED BY THE ALUMNI ASSOCIATION. THE FACULTY REPRESENTATIVE IS SELECTED BY THE SCHOOL'S FACULTY, ACTING THROUGH THE FACULTY NOMINATING COMMITTEE. THE STUDENT REPRESENTATIVE IS SELECTED BY THE UPPER SCHOOL SENATE, AN ORGANIZATION THAT REPRESENTS CURRENTLY ENROLLED STUDENTS. THE TWO APPOINTED MEMBERS OF THE BOARD ARE SELECTED BY THE CURRENT MEMBERS OF THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION A, LINE 7B THE PROPERTY AND BUSINESS OF THE SCHOOL SHALL BE MANAGED UNDER THE DIRECTION OF THE BOARD OF TRUSTEES WITHOUT LIMITING THE FOREGOING. THE BOARD OF TRUSTEES SHALL BE RESPONSIBLE FOR THE SELECTION AND APPOINTMENT OF THE HEAD OF THE SCHOOL, THE DETERMINATION OF THE OVERALL POLICIES OF THE INSTITUTION, THE SAFEKEEPING AND MANAGEMENT OF ITS ASSETS, FUNDRAISING AND DEVELOPMENT, THE APPROVAL OF ITS BUDGET AND THE GENERAL OVERSIGHT OF THE FACULTY AND ADMINISTRATIVE STAFF, AND THE EDUCATIONAL PROGRAM. THE BOARD MUST SEEK PRIOR APPROVAL FROM THE STONY RUN FRIENDS MEETING BEFORE IT CAN ACT ON ANY "MATTERS OF FUNDAMENTAL IMPORTANCE" SUCH MATTERS INCLUDE ANY MODIFICATION OR AMENDMENT OF THE PHILOSOPHY OR MISSION OF THE SCHOOL, OR CHANGES TO THE BYLAWS RELATING TO THE COMPOSITION AND APPOINTMENT OF THE BOARD, THE POWERS OF THE BOARD AND THE METHOD FOR CONDUCTING BOARD BUSINESS BYLAWS, ARTICLE IX, SECTION A. SIMILARLY, THE ARTICLES OF INCORPORATION PROVIDE THAT STONY RUN FRIENDS MEETING MUST APPROVE ANY AMENDMENT TO THE ARTICLES. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF TRUSTEES WILL REVIEW THE DRAFT PRIOR TO FILING. THE ASSISTANT HEAD FOR FINANCE & OPERATIONS DIRECTLY COMMUNICATES WITH THE CHAIR OF THE BOARD AND THE HEAD OF SCHOOL REGARDING ALL MATTERS RELATING TO THE FORM 990 AND EXECUTIVE COMPENSATION. FORM 990, PART VI, SECTION B, LINE 12C DURING EACH RESPECTIVE SCHOOL YEAR, THE CHAIR OF THE BOARD OF TRUSTEES DISTRIBUTES A CONFLICT OF INTEREST POLICY AND REQUIRES A SIGNED ACKNOWLEDGEMENT FORM FROM EACH TRUSTEE. THE ASSISTANT HEAD FOR FINANCE & OPERATIONS SUBSEQUENTLY REVIEWS EACH ACKNOWLEDGEMENT AND, IF HE/SHE HAS ANY CONCERNS, PRESENTS THOSE CONCERNS TO THE EXECUTIVE COMMITTEE FOR DISCUSSION. THE ACKNOWLEDGEMENT FORMS ARE FILED IN THE SCHOOL'S OFFICE. IN THE EVENT THE BOARD CHAIR AND THE EXECUTIVE COMMITTEE HAVE CONCERNS, THOSE ITEMS ARE DISCUSSED WITH THE RESPECTIVE TRUSTEE. IF THERE IS A STATED CONFLICT, THE INDIVIDUAL WILL RECUSE THEMSELF FROM DISCUSSIONS AND DECISIONS. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE REVIEWS INDEPENDENT COMPENSATION INFORMATION AND THE FORM 990S OF OTHER SIMILAR ORGANIZATIONS, DOCUMENTS THE DELIBERATIONS AND DECISIONS, AND APPROVES MULTI-YEAR CONTRACTS FOR THE HEAD OF SCHOOL AND OTHER OFFICERS AND KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. PUBLIC INSPECTION COPIES OF THE FORM 990 ARE AVAILABLE THROUGH GUIDESTAR.COM. FORM 990, PART XII, LINE 2C EXPLANATION THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. LITTLE FRIENDS LLC 5114 NORTH CHARLES STREET BALTIMORE MD 21210 CHILD CARE MD 817938 0 FRIENDS SCHOOL OF BALTIMORE INC MONTHLY MEETING OF FRIENDS STONY RUN 5116 NORTH CHARLES STREET BALTIMORE MD 21210 520629766 MEETING OF THE RELIGIOUS SOCIETY OF FRIENDS (QUAKERS) MD 501(C)(3) LINE 1 N/A 0 0 1 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 MONTHLY MEETINGS OF FRIENDS STONY RUN C 53322 CASH