STRATEGY STUDIO / PUBLIC DATA EXPLORER

BLUE RIDGE CHRISTIAN SCHOOL: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization
BLUE RIDGE CHRISTIAN SCHOOL (EIN 32-0501174)
Tax period
2016-08-01 to 2017-07-31
Filed
2018-06-15
IRS object ID
201801669349300935
Schema version
2016v3.1
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)
Return2018-06-15T11:33:22-05:00ReturnTs
Tax Period End2017-07-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN472608599PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HINRICHSPESAVENTOBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line17285 W 132ND STAddressLine1Txt
CityOVERLAND PARKCityNm
State AbbreviationKSStateAbbreviationCd
ZIP66213ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2016-08-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN320501174EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BLUE RIDGE CHRISTIAN SCHOOLBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBLUEBusinessNameControlTxt
Phone8163580950PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line115710 CALVARY ROADAddressLine1Txt
CityKANSAS CITYCityNm
State AbbreviationMOStateAbbreviationCd
ZIP64147ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKATHLEEN REYNOLDSPersonNm
Person TitleSUPERINTENDENTPersonTitleTxt
Phone8163580950PhoneNum
Signature2018-06-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonANDREW HINRICHS CPAPreparerPersonNm
PTINP00766494PTIN
Phone9136811350PhoneNum
Preparation2018-06-15PreparationDt
FieldValueIRS element (for citing)
Tax2016TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Initial ReturnYes (X)InitialReturnInd
Principal OfficerKATHLEEN REYNOLDSPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line115710 CALVARY RDAddressLine1Txt
CityKANSAS CITYCityNm
State AbbreviationMOStateAbbreviationCd
ZIP64147ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$570,947GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressHTTP://BLUERIDGECHRISTIANKC.ORG/WebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2016FormationYr
Legal Domicile StateMOLegalDomicileStateCd
Activity Or MissionBLUE RIDGE CHRISTIAN SCHOOL IS A PRIVATE CHRISTIAN SCHOOL LOCATED IN SOUTH KANSAS CITY. THE SCHOOL HOUSE JUNIOR KINDERGARTEN THROUGH 12TH GRADE.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee18TotalEmployeeCnt
Total Volunteers50TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$6,000CYContributionsGrantsAmt
CY Program Service Revenue$551,249CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$13,698CYOtherRevenueAmt
CY Total Revenue$570,947CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$472,523CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
CY Other Expenses$113,320CYOtherExpensesAmt
CY Total Expenses$585,843CYTotalExpensesAmt
CY Revenues Less Expenses-$14,896CYRevenuesLessExpensesAmt
Total Assets EOY$29,367TotalAssetsEOYAmt
Total Liabilities EOY$44,263TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances EOY-$14,896NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionBLUE RIDGE CHRISTIAN SCHOOL WILL FOSTER A GODLY ENVIRONMENT THAT PRODUCES A GROWING BODY OF FULL-TIME AND HOME-SCHOOLED STUDENTS WHO ARE GROUNDED IN BIBLICAL TRUTHS AND ACADEMICALLY PREPARED & DEVELOPED IN LIFE SKILLS- AT A REASONABLE COST.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Revenue$551,249RevenueAmt
DescBLUE RIDGE CHRISTIAN SCHOOL PROVIDES QUALITY AFFORDABLE EDUCATION WITHIN A GLOBAL FRAMEWORK TO MAINTAIN ACCREDITATION WITH BOTH THE ACSI AND AVANCEED. MAINTAINING CLOSE TO FULL ENROLLMENT, ADHERING TO INDUSTRY METHODS, CONTINUING EDUCATION FOR STAFF / TEACHERS.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$585,843ExpenseAmt
DescBLUE RIDGE CHRISTIAN SCHOOL PROVIDES QUALITY AFFORDABLE EDUCATION WITHIN A GLOBAL FRAMEWORK TO MAINTAIN ACCREDITATION WITH BOTH THE ACSI AND AVANCEED. MAINTAINING CLOSE TO FULL ENROLLMENT, ADHERING TO INDUSTRY METHODS, CONTINUING EDUCATION FOR STAFF / TEACHERS.Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$585,843TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$585,843TotalProgramServiceExpensesAmt
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
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
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 With Officer EntfalseBusinessRlnWithOfficerEntInd
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 RequiredfalseScheduleORequiredInd
IRP Document3IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee18EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsYes (true)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (true)QuidProQuoContriDisclInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
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 BodyfalseForm990ProvidedToGvrnBodyInd
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)
PersonKATHLEEN REYNOLDSPersonNm
Phone8163580950PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line115710 CALVARY RDAddressLine1Txt
CityKANSAS CITYCityNm
State AbbreviationMOStateAbbreviationCd
ZIP64147ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtAverage Hours Per WeekAverageHoursPerWeekRtInstitutional TrusteeInstitutionalTrusteeInd
RICHARD BIERY
BOARD MEMBERYes (X)$0$0$0
DAVID MCGEE
BOARD MEMBERYes (X)$0$0$0
ED VANGULICK
BOARD MEMBERYes (X)$0$0$0
MARK ANDREWS
BOARD MEMBERYes (X)$0$0$0
RON LAWLER
BOARD MEMBERYes (X)$0$0$0
KATHLEEN REYNOLDS
SUPERINTENDE$56,999$0$040.00Yes (X)
KRISTYN BOOTH
BUSINESS OFF$23,750$0$040.00Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$80,749TotalReportableCompFromOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$6,000AllOtherContributionsAmt
Total Contributions$6,000TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION & ENROLLMENT$523,717$523,717
ACTIVITY & PROGRAM$27,532$27,532
FieldValueIRS element (for citing)
Total Program Service Revenue$551,249TotalProgramServiceRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER REVENUEDesc
Total Revenue Column$13,698TotalRevenueColumnAmt
Related Or Exempt Func Income$13,698RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$13,698OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$570,947TotalRevenueColumnAmt
Related Or Exempt Func Income$564,947RelatedOrExemptFuncIncomeAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$436,148TotalAmt
Program Services$436,148ProgramServicesAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$2,778TotalAmt
Program Services$2,778ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$816TotalAmt
Program Services$816ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$32,781TotalAmt
Program Services$32,781ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$6,180TotalAmt
Program Services$6,180ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$970TotalAmt
Program Services$970ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$27,944TotalAmt
Program Services$27,944ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$271TotalAmt
Program Services$271ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$346TotalAmt
Program Services$346ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$52,059TotalAmt
Program Services$52,059ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$483TotalAmt
Program Services$483ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
FOOD$17,518$17,518
TRANSPORTATION$5,646$5,646
BANK CHARGES$1,303$1,303
GIFT EXPENSE$600$600

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$585,843TotalAmt
Program Services$585,843ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
EOY$29,367EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$29,367EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
EOY$36,196EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
EOY$8,067EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$44,263EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
EOY-$75,504EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
EOY$60,608EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY-$14,896EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$29,367EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$14,896ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
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

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescPAYROLL LIABILITIESDesc
Amt$8,067Amt
FieldValueIRS element (for citing)
Total Liability$8,067TotalLiabilityAmt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcfalsePolicyStmtInBrochuresEtcInd
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

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE E, LINE 3FormAndLineReferenceDesc
ExplanationPUBLISHED WITH AD IN LOCAL NEWSPAPERExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONBLUE RIDGE CHRISTIAN SCHOOL WILL FOSTER A GODLY ENVIRONMENT THAT PRODUCES A GROWING BODY OF FULL-TIME AND HOME-SCHOOLED STUDENTS WHO ARE GROUNDED IN BIBLICAL TRUTHS AND ACADEMICALLY PREPARED & DEVELOPED IN LIFE SKILLS- AT A REASONABLE COST.
FORM 990, PAGE 2, PART III, LINE 4DBLUE RIDGE CHRISTIAN SCHOOL PROVIDES QUALITY AFFORDABLE EDUCATION WITHIN A GLOBAL FRAMEWORK TO MAINTAIN ACCREDITATION WITH BOTH THE ACSI AND AVANCEED. MAINTAINING CLOSE TO FULL ENROLLMENT, ADHERING TO INDUSTRY METHODS, CONTINUING EDUCATION FOR STAFF / TEACHERS.
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 12CFOLLOWED BOARD POLICY TO THE LETTER BECAUSE IT IS A POLICY BOARD GOVERNANCE INSTITUTION.
FORM 990, PAGE 6, PART VI, LINE 19ALL DOCUMENTS AND POLICIES ARE AVAILABLE UPON REQUEST.