NORTHWEST AFFORDABLE HOUSING INC: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: NORTHWEST AFFORDABLE HOUSING INC (EIN 39-1848899)
Tax period: 2013-01-01 to 2013-12-31
Filed: 2014-07-02
IRS object ID: 201401839349300950
Schema version: 2013v3.0
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
Form 990
Schedule A
Schedule B
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2014-07-02T16:50:13-05:00	ReturnTs
Tax Period End	2013-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	410746749	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CLIFTONLARSONALLEN LLP	BusinessNameLine1

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	435 JULIE STREET	AddressLine1
City	TOMAH	City
State	WI	State
ZIP Code	54660	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2013-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	391848899	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	NORTHWEST AFFORDABLE HOUSING INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Business Name Control	NORT	BusinessNameControlTxt
Phone	7156352197	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1400 S RIVER STREET	AddressLine1
City	SPOONER	City
State	WI	State
ZIP Code	54801	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MARIANN LEE	PersonNm
Person Title	FISCAL MANAGER	PersonTitleTxt
Phone	7156352197	PhoneNum
Signature	2014-06-05	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	LOUIS ZANON	PreparerPersonNm
PTIN	P00240660	PTIN
Phone	6083722177	PhoneNum
Preparation	2014-05-28	PreparationDt

Field	Value	IRS element (for citing)
Tax	2013	TaxYr
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	MARIANN LEE	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1400 S RIVER STREET	AddressLine1
City	SPOONER	City
State	WI	State
ZIP Code	54801	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	$88,665	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1996	FormationYr
Legal Domicile State	WI	LegalDomicileStateCd
Activity Or Mission	TO DEVELOP, OWN AND MANAGE AFFORDABLE HOUSING IN THE PUBLIC INTEREST.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$383,775	PYContributionsGrantsAmt
CY Contributions Grants	$88,458	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$13	PYInvestmentIncomeAmt
CY Investment Income	$3	CYInvestmentIncomeAmt
PY Other Revenue	$1,104	PYOtherRevenueAmt
CY Other Revenue	$204	CYOtherRevenueAmt
PY Total Revenue	$384,892	PYTotalRevenueAmt
CY Total Revenue	$88,665	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$6,390	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$7,288	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$67,498	PYOtherExpensesAmt
CY Other Expenses	$41,869	CYOtherExpensesAmt
PY Total Expenses	$73,888	PYTotalExpensesAmt
CY Total Expenses	$49,157	CYTotalExpensesAmt
PY Revenues Less Expenses	$311,004	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$39,508	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,241,266	TotalAssetsBOYAmt
Total Assets EOY	$1,256,539	TotalAssetsEOYAmt
Total Liabilities BOY	$165,767	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$141,532	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,075,499	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,115,007	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE SAFE, DECENT HOUSING WITH SECURITY FROM DISPLACEMENT TO LOW TO MODERATE INCOME HOUSEHOLDS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$47,106	ExpenseAmt
Desc	TO PROVIDE HOUSING ASSISTANCE FOR LOW INCOME INDIVIDUALS	Desc
Total Program Service Expenses	$47,106	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
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	0	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	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 With Officer Ent	0	BusinessRlnWithOfficerEntInd
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	0	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	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
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
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	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	0	ConflictOfInterestPolicyInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	WI	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MARIANN LEE	BusinessNameLine1

Field	Value	IRS element (for citing)
Phone	7156352197	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1400 S RIVER ST	AddressLine1
City	SPOONER	City
State	WI	State
ZIP Code	54801	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
PHILLIP LINDEMAN
DIRECTOR	1.00	Yes (X)	$0	$0	$0
SCOTT FIBERT
DIRECTOR	1.00	Yes (X)	$0	$0	$0
GERALD LUKE
DIRECTOR	1.00	Yes (X)	$0	$0	$0
SHELDON JOHNSON
PRESIDENT	2.00		$0	$0	$0	Yes (X)
BONNIE CARLSON
VICE-PRESIDENT	1.00		$0	$0	$0	Yes (X)
KATHY BERNDT
TREASURER	1.00		$0	$0	$0	Yes (X)
TRINKE MCNURLIN
SECRETARY	1.00		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	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
Federated Campaigns	$76,003	FederatedCampaignsAmt
Government Grants	$12,455	GovernmentGrantsAmt
Total Contributions	$88,458	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3	TotalRevenueColumnAmt
Related Or Exempt Func Income	$3	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	NON-OPERATING REVENUE	Desc
Business	900099	BusinessCd
Total Revenue Column	$204	TotalRevenueColumnAmt
Related Or Exempt Func Income	$204	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$204	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$88,665	TotalRevenueColumnAmt
Related Or Exempt Func Income	$207	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$5,048	TotalAmt
Program Services	$5,048	ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$2,240	TotalAmt
Program Services	$2,240	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$2,064	TotalAmt
Program Services	$2,064	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$10	TotalAmt
Program Services	$10	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$730	TotalAmt
Program Services	$730	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
BAD DEBT EXPENSE	$36,093	$36,093
INDIRECT COSTS	$2,051		$2,051
CONTRACTUAL EXPENSE	$906	$906
TRAINING	$15	$15

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$49,157	TotalAmt
Program Services	$47,106	ProgramServicesAmt
Management And General	$2,051	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$21,978	BOYAmt
EOY	$41,698	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$27,945	BOYAmt
EOY	$4,394	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$1,191,343	BOYAmt
EOY	$1,210,447	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,241,266	BOYAmt
EOY	$1,256,539	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$153,026	BOYAmt
EOY	$130,667	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$12,741	BOYAmt
EOY	$10,865	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$165,767	BOYAmt
EOY	$141,532	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$5,561	BOYAmt
EOY	$2,277	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,069,938	BOYAmt
EOY	$1,112,730	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,075,499	BOYAmt
EOY	$1,115,007	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,241,266	BOYAmt
EOY	$1,256,539	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$39,508	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
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	$212,111	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$235,025	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$140,134	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$383,775	CurrentTaxYearMinus1YearAmt
Current Tax Year	$88,458	CurrentTaxYearAmt
Total	$1,059,503	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$212,111	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$235,025	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$140,134	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$383,775	CurrentTaxYearMinus1YearAmt
Current Tax Year	$88,458	CurrentTaxYearAmt
Total	$1,059,503	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$1,059,503	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$8	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$10	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$6	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$13	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3	CurrentTaxYearAmt
Total	$40	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,066	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,260	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,238	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,104	CurrentTaxYearMinus1YearAmt
Current Tax Year	$204	CurrentTaxYearAmt
Total	$8,872	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$1,068,415	TotalSupportAmt
Public Support CY170	0.99170	PublicSupportCY170Pct
Public Support PY170	0.99290	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 O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11	NO REVIEW WILL BE CONDUCTED
FORM 990, PART VI, SECTION C, LINE 18	NORTHWEST WISCONSIN AFFORDABLE HOUSING MAKES ITS FORM 990 AVAILBALE TO THE PUBLIC UPON REQUEST.
FORM 990, PART VI, SECTION C, LINE 19	NORTHWEST WISCONSIN AFFORDABLE HOUSING MAKES ITS GOVERNING DOCUMENT, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.