ALLIANCE AREA DEVELOPMENT FOUNDATION: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- ALLIANCE AREA DEVELOPMENT FOUNDATION (EIN 31-1652174)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2025-11-14
- IRS object ID
- 202533189349303013
- Schema version
- 2024v5.2
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-14T08:56:26-06:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 341341400 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | 415 Group Inc | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4300 Munson Street NW | AddressLine1Txt |
| City | Canton | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44718 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 311652174 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Alliance Area Development | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ALLI | BusinessNameControlTxt |
| Phone | 3308230700 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 212 East Main Street | AddressLine1Txt |
| City | Alliance | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44601 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Doug Schwarz | PersonNm |
| Person Title | Secretary | PersonTitleTxt |
| Phone | 3308230700 | PhoneNum |
| Signature | 2025-11-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Marcie E Curry CPA | PreparerPersonNm |
| PTIN | P00033988 | PTIN |
| Phone | 3304920094 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Doug Schwarz | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 3421 | AddressLine1Txt |
| City | Alliance | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44601 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $184,748 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.AllianceADF.com | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1999 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | ECONOMIC DEVELOPMENT THROUGH BUSINESS RETENTION, EXPANSION, AND ATTRACTION. | ActivityOrMissionDesc |
| Voting Members Governing Body | 28 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 28 | VotingMembersIndependentCnt |
| Total Employee | 2 | TotalEmployeeCnt |
| Total Volunteers | 28 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $173,750 | PYContributionsGrantsAmt |
| CY Contributions Grants | $165,250 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $13,361 | PYInvestmentIncomeAmt |
| CY Investment Income | $12,528 | CYInvestmentIncomeAmt |
| PY Other Revenue | $5,300 | PYOtherRevenueAmt |
| CY Other Revenue | $6,970 | CYOtherRevenueAmt |
| PY Total Revenue | $192,411 | PYTotalRevenueAmt |
| CY Total Revenue | $184,748 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $10,200 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $6,500 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $133,653 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $129,264 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $74,877 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $72,723 | PYOtherExpensesAmt |
| CY Other Expenses | $89,607 | CYOtherExpensesAmt |
| PY Total Expenses | $216,576 | PYTotalExpensesAmt |
| CY Total Expenses | $225,371 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$24,165 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$40,623 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $660,137 | TotalAssetsBOYAmt |
| Total Assets EOY | $607,996 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $191,747 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $176,718 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $468,390 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $431,278 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE PURPOSE OF THE ALLIANCE AREA DEVELOPMENT FOUNDATION IS TO POSITIVELY IMPACT RETENTION OF COMPANIES, TO ASSIST COMPANIES IN THEIR EXPANSION, AND TO ATTRACT NEW COMPANIES TO THE ALLIANCE AREA BY ASSISTING LOCAL COMPANIES, AREA GOVERNMENTS, AND ECONOMIC DEVELOPMENT. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $92,157 | ExpenseAmt |
| Grant | $6,500 | GrantAmt |
| Desc | MAINTAIN AND RESTORE A HEALTHY AND VIGOROUS ECONOMIC AND SOCIAL ENVIRONMENT IN THE CITY OF ALLIANCE, OHIO AND ITS SURROUNDING AREAS THROUGH RETENTION AND EXPANSION OF EXISTING BUSINESSES AND ATTRACTION OF NEW BUSINESSES. | Desc |
| Total Program Service Expenses | $92,157 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 3 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 2 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 28 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 28 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Lidia Degrange | PersonNm |
| Phone | 3308230700 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 212 E Main Street | AddressLine1Txt |
| City | Alliance | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44601 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (28 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Scott Robertson | ||||||
| Chair | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| William Lavery | ||||||
| Vice Chair | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Doug Schwarz | ||||||
| Secretary | 0.30 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Steve Young | ||||||
| Treasurer | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Ryan Foster | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Phil Francis | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Ryan Jones | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Gregory King | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Ryan Klingelhofer | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| David Maley | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Scott Lawrence | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Faye Roller | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Doug Mock | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Peter Opperman | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Dennis Postiy | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Todd Pugh | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Pete Wearstler | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Troy Rhoades | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Adam Christian | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Sue Goris | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Rob Gress | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Mike Pauli | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Michele Shaffer | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Dan Swisher | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Chad Brady | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| John Gaetano | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Mark Fedor | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Rick Baxter | ||||||
| President | 40.00 | Yes (X) | $81,306 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $81,306 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $158,750 | MembershipDuesAmt |
| All Other Contributions | $6,500 | AllOtherContributionsAmt |
| Total Contributions | $165,250 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,528 | TotalRevenueColumnAmt |
| Exclusion | $12,528 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,900 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,900 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,900 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,900 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| MISC. REIMBURSEMENT | 900099 | $3,600 | $3,600 |
| Gifts to Beneficial In | 900099 | $1,020 | $1,020 |
| Loan Fees | 900099 | $450 | $450 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $5,070 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $184,748 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,900 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $17,598 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,500 | TotalAmt |
| Program Services | $6,500 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $81,306 | TotalAmt |
| Program Services | $22,018 | ProgramServicesAmt |
| Management And General | $19,513 | ManagementAndGeneralAmt |
| Fundraising | $39,775 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,208 | TotalAmt |
| Program Services | $8,993 | ProgramServicesAmt |
| Management And General | $7,970 | ManagementAndGeneralAmt |
| Fundraising | $16,245 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,735 | TotalAmt |
| Program Services | $1,553 | ProgramServicesAmt |
| Management And General | $1,376 | ManagementAndGeneralAmt |
| Fundraising | $2,806 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,015 | TotalAmt |
| Program Services | $2,441 | ProgramServicesAmt |
| Management And General | $2,164 | ManagementAndGeneralAmt |
| Fundraising | $4,410 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,000 | TotalAmt |
| Management And General | $11,000 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,769 | TotalAmt |
| Management And General | $2,769 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $985 | TotalAmt |
| Program Services | $267 | ProgramServicesAmt |
| Management And General | $236 | ManagementAndGeneralAmt |
| Fundraising | $482 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,153 | TotalAmt |
| Program Services | $854 | ProgramServicesAmt |
| Management And General | $757 | ManagementAndGeneralAmt |
| Fundraising | $1,542 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $245 | TotalAmt |
| Program Services | $66 | ProgramServicesAmt |
| Management And General | $59 | ManagementAndGeneralAmt |
| Fundraising | $120 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,062 | TotalAmt |
| Program Services | $1,371 | ProgramServicesAmt |
| Management And General | $1,215 | ManagementAndGeneralAmt |
| Fundraising | $2,476 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,702 | TotalAmt |
| Program Services | $1,702 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,497 | TotalAmt |
| Program Services | $8,098 | ProgramServicesAmt |
| Management And General | $5,399 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,229 | TotalAmt |
| Program Services | $604 | ProgramServicesAmt |
| Management And General | $535 | ManagementAndGeneralAmt |
| Fundraising | $1,090 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| UNION AVENUE PROJECT | $16,718 | $16,718 | ||
| MY ALLIANCE MAGAZINE EX | $15,000 | $15,000 | ||
| DUES AND SUBSCRIPTIONS | $5,643 | $1,528 | $1,354 | $2,761 |
| RENT | $5,071 | $2,689 | $2,382 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,533 | TotalAmt |
| Program Services | $1,755 | ProgramServicesAmt |
| Management And General | $1,608 | ManagementAndGeneralAmt |
| Fundraising | $3,170 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $225,371 | TotalAmt |
| Program Services | $92,157 | ProgramServicesAmt |
| Management And General | $58,337 | ManagementAndGeneralAmt |
| Fundraising | $74,877 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $369,923 | BOYAmt |
| EOY | $378,110 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,089 | BOYAmt |
| EOY | $21,450 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $600 | BOYAmt |
| EOY | $600 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $169,399 | BOYAmt |
| EOY | $132,524 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $77,508 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $60,538 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,790 | BOYAmt |
| EOY | $16,970 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,524 | BOYAmt |
| EOY | $52,654 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,025 | BOYAmt |
| EOY | $725 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,787 | BOYAmt |
| EOY | $4,963 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $660,137 | BOYAmt |
| EOY | $607,996 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,437 | BOYAmt |
| EOY | $8,000 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $169,484 | BOYAmt |
| EOY | $161,244 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,826 | BOYAmt |
| EOY | $7,474 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $191,747 | BOYAmt |
| EOY | $176,718 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $286,401 | BOYAmt |
| EOY | $249,289 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $181,989 | BOYAmt |
| EOY | $181,989 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $468,390 | BOYAmt |
| EOY | $431,278 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $660,137 | BOYAmt |
| EOY | $607,996 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$40,623 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $3,511 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $168,100 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $173,750 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $182,325 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $173,750 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $165,250 | CurrentTaxYearAmt |
| Total | $863,175 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $168,100 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $173,750 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $182,325 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $173,750 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $165,250 | CurrentTaxYearAmt |
| Total | $863,175 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $93,870 | SubstantialContributorsTotAmt |
| Public Support Total170 | $769,305 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $12,345 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,248 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,029 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $13,361 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,528 | CurrentTaxYearAmt |
| Total | $59,511 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,055 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,786 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,575 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,300 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,970 | CurrentTaxYearAmt |
| Total | $25,686 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $948,372 | TotalSupportAmt |
| Public Support CY170 | 0.81120 | PublicSupportCY170Pct |
| Public Support PY170 | 0.80240 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $51,523 | BeginningYearBalanceAmt |
| Contributions | $1,021 | ContributionsAmt |
| Investment Earnings Or Losses | $4,232 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $3,400 | OtherExpendituresAmt |
| Administrative Expenses | $722 | AdministrativeExpensesAmt |
| End Year Balance | $52,654 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $47,545 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $4,628 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $650 | AdministrativeExpensesAmt |
| End Year Balance | $51,523 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $45,426 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $2,670 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $551 | AdministrativeExpensesAmt |
| End Year Balance | $47,545 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $50,706 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$4,619 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $661 | AdministrativeExpensesAmt |
| End Year Balance | $45,426 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $90,604 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $15,806 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $55,000 | OtherExpendituresAmt |
| Administrative Expenses | $704 | AdministrativeExpensesAmt |
| End Year Balance | $50,706 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 1.00000 | BoardDesignatedBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $62,285 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $48,704 | DepreciationAmt |
| Book Value | $13,581 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $2,300 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $1,317 | DepreciationAmt |
| Book Value | $983 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $12,923 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $10,517 | DepreciationAmt |
| Book Value | $2,406 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $16,970 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Greater Alliance Foundation Investment | Desc |
| Book Value | $52,654 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $52,654 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Financing Lease Liability | $2,510 |
| Operating Lease Liability | $4,964 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $7,474 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $188,259 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $3,511 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $3,511 | RevenueNotReportedAmt |
| Revenue Subtotal | $184,748 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $184,748 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $225,371 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $225,371 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $225,371 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part X, Line 2: | AAD qualifies as an organization exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code. AAD accounts for uncertain income tax positions in accordance with authoritative accounting guidance. According to this guidance, an organization must recognize and measure the benefit associated with positions taken for tax purposes. A benefit is only recognized when it is more likely than not that the tax position taken will be sustained. The amount of the benefit recognized depends on the probability of the position being sustained. Management believes that AAD does not have any material uncertain income tax positions and, accordingly, it will has not recognized any liability for unrecognized tax benefits for the years ended June 30, 2025 and 2024, For the years ended June 30, 2025 and 2024, there were no interest or penalties recorded or included in AAD's financial statements. Any interest recognized associated with a tax position would be classified as interest expense in AAD's financial statements, and any penalties recognized associated with a tax position would be classified as an operating expense in AAD's financial statements. |
| PART V, LINE 4: | THIS ENDOWMENT FUND WAS ESTABLISHED IN ORDER TO ENSURE THE ORGANIZATION'S CONTINUED ECONOMIC VIABILITY AND TO EARN THE RATE OF AN INVESMENT IN A POOL OF INVESTMENTS HELD BY THE COMMUNITY'S FOUNDATION. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, line 11b | BOARD MEMBERS ARE PROVIDED A COPY OF THE 990 BEFORE IT IS FILED. |
| Form 990, Part VI, Section B, line 12c | THE ORGANIZATION OBTAINS SIGNED CONFLICT OF INTEREST STATEMENTS FROM BOARD MEMBERS ON AN ANNUAL BASIS. |
| Form 990, Part VI, Section C, line 18 | DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| Form 990, Part VI, Section C, line 19 | DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990 PAGE 12 PART XII LINE 2C | THE PROCESS HAS NOT CHANGED FROM PREVIOUS YEARS. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Greater Alliance Development Corporation | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 3000 | AddressLine1Txt |
| City | Alliance | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44601 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 346557963 | EIN |
| Primary Activities | Promotes growth and industrial development in the Alliance, Ohio Area. | PrimaryActivitiesTxt |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Exempt Code Section | 501(c)(3) | ExemptCodeSectionTxt |
| Public Charity Status | Line 7 | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Greater Alliance Development Corporation | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | O | TransactionTypeTxt |
| Involved | $3,600 | InvolvedAmt |
| Method Of Amount Determination | Fair Market Value | MethodOfAmountDeterminationTxt |