STRATEGY STUDIO / PUBLIC DATA EXPLORER

SCOTLAND VOLUNTEER FIRE DEPARTMENT INCORPORATED: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
SCOTLAND VOLUNTEER FIRE DEPARTMENT INCORPORATED (EIN 20-1415261)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-01-29
IRS object ID
202540299349300524
Schema version
2023v6.0
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)
Return2025-01-29T12:31:43-05:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN060916777PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SHANE NAVRATIL & CO CPA'SBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line120 WALNUT STAddressLine1Txt
CityWILLIMANTICCityNm
State AbbreviationCTStateAbbreviationCd
ZIP06226ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN201415261EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SCOTLAND VOLUNTEER FIRE DEPARTMENTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSCOTBusinessNameControlTxt
Phone8604235251PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 48AddressLine1Txt
CitySCOTLANDCityNm
State AbbreviationCTStateAbbreviationCd
ZIP06264ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMELODY SAVINOPersonNm
Person TitleTREASURERPersonTitleTxt
Phone8604235251PhoneNum
Signature2025-01-17SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMICHAEL RUBINPreparerPersonNm
PTINP01037664PTIN
Phone8604562297PhoneNum
Preparation2025-01-17PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMELODY SAVINOPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 48AddressLine1Txt
CitySCOTLANDCityNm
State AbbreviationCTStateAbbreviationCd
ZIP06264ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$336,068GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressSVFD16.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2007FormationYr
Legal Domicile StateCTLegalDomicileStateCd
Activity Or MissionFIGHTING AND PREVENTING FIRES.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee14TotalEmployeeCnt
Total Volunteers24TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$107,663PYContributionsGrantsAmt
CY Contributions Grants$250,178CYContributionsGrantsAmt
PY Program Service Revenue$63,182PYProgramServiceRevenueAmt
CY Program Service Revenue$56,597CYProgramServiceRevenueAmt
PY Investment Income$16PYInvestmentIncomeAmt
CY Investment Income$21CYInvestmentIncomeAmt
PY Other Revenue$4,503PYOtherRevenueAmt
CY Other Revenue$29,272CYOtherRevenueAmt
PY Total Revenue$175,364PYTotalRevenueAmt
CY Total Revenue$336,068CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$11,373PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$35,694CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$183,952PYOtherExpensesAmt
CY Other Expenses$244,012CYOtherExpensesAmt
PY Total Expenses$195,325PYTotalExpensesAmt
CY Total Expenses$279,706CYTotalExpensesAmt
PY Revenues Less Expenses-$19,961PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$56,362CYRevenuesLessExpensesAmt
Total Assets BOY$467,821TotalAssetsBOYAmt
Total Assets EOY$446,637TotalAssetsEOYAmt
Total Liabilities BOY$221,374TotalLiabilitiesBOYAmt
Total Liabilities EOY$143,828TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$246,447NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$302,809NetAssetsOrFundBalancesEOYAmt
MissionFIGHTING AND PREVENTING FIRES.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$279,706ExpenseAmt
Revenue$56,597RevenueAmt
DescTO PROVIDE FIRE PROTECTION AND EMERGENCY MEDICAL SERVICES TO THE TOWN OF SCOTLAND, CONNECTICUT THROUGH THE USE OF VOLUNTEER FIREFIGHTERS AND EMT'S.Desc
Total Program Service Expenses$279,706TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
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 OperatingfalseSchoolOperatingInd
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 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
Employee14EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
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 Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
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 PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SCOTLAND VOLUNTEER FIRE DEPARTMENTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8604235251PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line147 BROOK ROADAddressLine1Txt
CitySCOTLANDCityNm
State AbbreviationCTStateAbbreviationCd
ZIP06264ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
JASON BEAUMONT
CHIEF10.00Yes (X)$0$0$0
CLARE D'APPOLLONIO
PRESIDENT10.00Yes (X)$0$0$0Yes (X)
MICHAEL GURNACK
DEPUTY CHIEF10.00Yes (X)$0$0$0
NATHAN HALL
VICE PRESIDE10.00Yes (X)$0$0$0Yes (X)
WENDY O'CONNOR
SECRETARY10.00Yes (X)$0$0$0Yes (X)
MELODY SAVINO
TREASURER10.00Yes (X)$0$0$0Yes (X)
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Government Grants$221,113GovernmentGrantsAmt
All Other Contributions$29,065AllOtherContributionsAmt
Total Contributions$250,178TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescAMBULANCE BILLINGDesc
Business621910BusinessCd
Total Revenue Column$56,597TotalRevenueColumnAmt
Related Or Exempt Func Income$56,597RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$56,597TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$21TotalRevenueColumnAmt
Exclusion$21ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
INSURANCE CLAIM$27,691$27,691
REIMBURSEMENTS$1,581$1,581
FieldValueIRS element (for citing)
Other Revenue Total$29,272OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$336,068TotalRevenueColumnAmt
Related Or Exempt Func Income$85,869RelatedOrExemptFuncIncomeAmt
Exclusion$21ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$33,068TotalAmt
Program Services$33,068ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$2,626TotalAmt
Program Services$2,626ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$2,850TotalAmt
Program Services$2,850ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$18,268TotalAmt
Program Services$18,268ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$117,184TotalAmt
Program Services$117,184ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$6,227TotalAmt
Program Services$6,227ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$12,811TotalAmt
Program Services$12,811ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$10,874TotalAmt
Program Services$10,874ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$49,238TotalAmt
Program Services$49,238ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$19,937TotalAmt
Program Services$19,937ProgramServicesAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
PARAMEDIC TRANSPORTS$4,771$4,771
MISCELLANEOUS$1,852$1,852

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$279,706TotalAmt
Program Services$279,706ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$200BOYAmt
EOY$400EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$92,308BOYAmt
EOY$120,161EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,036,023LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$709,947LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$375,313BOYAmt
EOY$326,076EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$467,821BOYAmt
EOY$446,637EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$452BOYAmt
EOY$936EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$922BOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$220,000BOYAmt
EOY$142,892EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$221,374BOYAmt
EOY$143,828EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$246,447BOYAmt
EOY$302,809EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$246,447BOYAmt
EOY$302,809EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$467,821BOYAmt
EOY$446,637EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$56,362ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedfalseFSAuditedInd
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$81,367CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$106,144CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$94,971CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$107,663CurrentTaxYearMinus1YearAmt
Current Tax Year$250,178CurrentTaxYearAmt
Total$640,323TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$81,367CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$106,144CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$94,971CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$107,663CurrentTaxYearMinus1YearAmt
Current Tax Year$250,178CurrentTaxYearAmt
Total$640,323TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$640,323PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$18CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$19CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$33CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$16CurrentTaxYearMinus1YearAmt
Current Tax Year$21CurrentTaxYearAmt
Total$107TotalAmt
FieldValueIRS element (for citing)
Total Support$640,430TotalSupportAmt
Gross Receipts Rltd Activities$85,869GrossReceiptsRltdActivitiesAmt
Public Support CY1700.99980PublicSupportCY170Pct
Public Support PY1700.99970PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferencePART II, LINE 10FormAndLineReferenceDesc
ExplanationOTHER INCOME 0ExplanationTxt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,036,023OtherCostOrOtherBasisAmt
Depreciation$709,947DepreciationAmt
Book Value$326,076BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$326,076TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescAMBULANCE NOTEDesc
Amt$142,892Amt
FieldValueIRS element (for citing)
Total Liability$142,892TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 1, PART I, LINE 6VOLUNTEERS AIDE IN PROVIDING FIRE PROTECTION AND EMERGENCY MEDICAL SERVICES TO THE TOWN OF SCOTLAND, CT.
FORM 990, PAGE 6, PART VI, LINE 11BA COPY OF THE 990 IS EMAILED TO BOARD MEMBERS FOR THEIR REVIEW PRIOR TO FILING THE RETURN.
FORM 990, PAGE 6, PART VI, LINE 12CREVIEWED BY BOARD, IF CONFLICT NOT ALLOWED TO PARTICIPATE.
FORM 990, PAGE 6, PART VI, LINE 19AVAILABLE UPON REQUEST