SOUTHEAST LABORERS HEALTH FUND: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: SOUTHEAST LABORERS HEALTH FUND (EIN 23-7100845)
Tax period: 2013-04-01 to 2014-03-31
Filed: 2014-10-31
IRS object ID: 201423049349300147
Schema version: 2013v3.1
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
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2014-10-31T10:54:34-05:00	ReturnTs
Tax Period End	2014-03-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	621802605	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	DANIELS IRWIN & AYLOR	BusinessNameLine1

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	223 MADISON STREET SUITE 112	AddressLine1
City	MADISON	City
State	TN	State
ZIP Code	371153660	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2013-04-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	237100845	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SOUTHEAST LABORERS HEALTH FUND	BusinessNameLine1

Field	Value	IRS element (for citing)
Business Name Control	SOUT	BusinessNameControlTxt
Phone	6158590131	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1449	AddressLine1
City	GOODLETTSVILLE	City
State	TN	State
ZIP Code	370701449	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	STEPHEN E FARNER	PersonNm
Person Title	CHAIRMAN	PersonTitleTxt
Phone	6158590131	PhoneNum
Signature	2014-10-24	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	DOUGLAS A IRWIN	PreparerPersonNm
PTIN	P01363756	PTIN
Phone	6158686008	PhoneNum
Preparation	2014-10-31	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)
Gross Receipts	$20,213,349	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Type Of Organization Trust	Yes (X)	TypeOfOrganizationTrustInd
Formation	1968	FormationYr
Legal Domicile State	TN	LegalDomicileStateCd
Activity Or Mission	PROVISION OF BENEFITS TO PARTICIPANTS.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	50	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$14,537,321	PYProgramServiceRevenueAmt
CY Program Service Revenue	$13,821,965	CYProgramServiceRevenueAmt
PY Investment Income	$842,458	PYInvestmentIncomeAmt
CY Investment Income	$345,948	CYInvestmentIncomeAmt
PY Other Revenue	$310,572	PYOtherRevenueAmt
CY Other Revenue	$324,061	CYOtherRevenueAmt
PY Total Revenue	$15,690,351	PYTotalRevenueAmt
CY Total Revenue	$14,491,974	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$14,986,113	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$15,133,126	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$9,568	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$8,540	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,527,512	PYOtherExpensesAmt
CY Other Expenses	$1,394,615	CYOtherExpensesAmt
PY Total Expenses	$16,523,193	PYTotalExpensesAmt
CY Total Expenses	$16,536,281	CYTotalExpensesAmt
PY Revenues Less Expenses	-$832,842	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$2,044,307	CYRevenuesLessExpensesAmt
Total Assets BOY	$16,680,680	TotalAssetsBOYAmt
Total Assets EOY	$15,292,493	TotalAssetsEOYAmt
Total Liabilities BOY	$9,592,618	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$10,248,738	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$7,088,062	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$5,043,755	NetAssetsOrFundBalancesEOYAmt
Mission	PROVISION OF BENEFITS TO PARTICIPANTS.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	THE PROVISION OF HEALTH, TEMPORARY DISABILITY AND DEATH BENEFITS TO PLAN PARTICIPANTS.	Desc
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	false	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	1241	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	50	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	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	Yes (true)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (true)	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	SOUTHERN BENEFIT ADMINISTRATORS	PersonNm
Phone	6158590131	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2001 CALDWELL DRIVE	AddressLine1
City	GOODVETTSVILLE	City
State	TN	State
ZIP Code	37072	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
STEPHEN E FARNER
CHAIRMAN	2.00	Yes (X)	$0	$0	$0
MICHAEL B PFIEFFER
SECRETARY	2.00	Yes (X)	$0	$0	$0
J DAVID BECKLER
TRUSTEE	2.00	Yes (X)	$0	$0	$0
KERRY HALE
TRUSTEE	2.00	Yes (X)	$0	$0	$0
F DOUGLASS STEIN
TRUSTEE	2.00	Yes (X)	$0	$0	$0
GLENN FARNER
TRUSTEE	2.00	Yes (X)	$0	$0	$0
DANNY C MACMILLAN
TRUSTEE	2.00	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1	CityContractorAddress/USAddress/City	StateContractorAddress/USAddress/State	ZIP CodeContractorAddress/USAddress/ZIPCode	ServicesServicesDesc	CompensationCompensationAmt
CIGNA
TWO LIBERTY PLACE 1601 CHESTNUT ST	PHILADELPHIA	PA	19192	PPO	$591,769
SOUTHERN BENEFIT ADMINISTRATORS INC
PO BOX 1449	GOODLETTSVILLE	TN	370701449	ADMINISTRATION	$567,100

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS	$13,557,404	$13,557,404
EMPLOYEE CONTRIBUTIONS	$264,561	$264,561

Field	Value	IRS element (for citing)
Total Program Service Revenue	$13,821,965	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$438,611	TotalRevenueColumnAmt
Exclusion	$438,611	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$5,628,712	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$5,721,375	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$92,663	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$92,663	TotalRevenueColumnAmt
Exclusion	-$92,663	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
FORMULARY REBATES	$224,939	$224,939
CLAIMS REFUNDS	$63,746	$63,746
SUBROGATION REFUNDS	$31,087	$31,087

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,289	TotalRevenueColumnAmt
Related Or Exempt Func Income	$4,289	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$324,061	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$14,491,974	TotalRevenueColumnAmt
Related Or Exempt Func Income	$14,146,026	RelatedOrExemptFuncIncomeAmt
Exclusion	$345,948	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$15,133,126	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$8,540	TotalAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$528,000	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$16,292	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$40,518	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$29,534	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$632,469	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$4,801	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
CONTRIBUTIONS TO LHSFNA	$96,392
PRINTING & MAILING	$22,072
BANK CHARGES	$12,212
FIDUCIARY LIABILITY INSUR	$11,683

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$642	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$16,536,281	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$224,152	BOYAmt
EOY	$187,051	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$2,206,040	BOYAmt
EOY	$1,497,117	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,537,001	BOYAmt
EOY	$1,567,329	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$1,653	BOYAmt
EOY	$1,011	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$12,711,834	BOYAmt
EOY	$12,039,985	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$16,680,680	BOYAmt
EOY	$15,292,493	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$9,592,618	BOYAmt
EOY	$10,248,738	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$9,592,618	BOYAmt
EOY	$10,248,738	EOYAmt

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

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$7,088,062	BOYAmt
EOY	$5,043,755	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$7,088,062	BOYAmt
EOY	$5,043,755	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$16,680,680	BOYAmt
EOY	$15,292,493	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$2,044,307	ReconcilationRevenueExpnssAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	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 (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Total Rev Etc Audited Fincl Stmt	$14,491,974	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$14,491,974	RevenueSubtotalAmt
Total Revenue Per Form990	$14,491,974	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$16,536,281	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$16,536,281	ExpensesSubtotalAmt
Total Expenses Per Form990	$16,536,281	TotalExpensesPerForm990Amt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 2	SOUTHEAST LABORERS' DISTRICT COUNCI OHIO VALLEY & SOUTHERN STATES REGIO TRUSTEE CHAIRMAN BROTHERS SOUTHEAST LABORERS' DISTRICT COUNCI SOUTHEAST LABORERS' DISTRICT COUNCI TRUSTEE TRUSTEE WORK FOR SAME DISTRICT COUNCIL
FORM 990, PAGE 6, PART VI, LINE 3	SOUTHERN BENEFIT ADMINISTRATORS, INC.
FORM 990, PAGE 6, PART VI, LINE 7A	THE UNION TRUSTEES ARE SELECTED BY THE LABOR ORGANIZATIONS PARTY TO THE AGREEMENT AND DECLARATION OF TRUST WHILE THE EMPLOYER TRUSTEES ARE SELECTED BY THE EMPLOYER ORGANIZATIONS PARTY TO THE AGREEMENT AND DECLARATION OF TRUST.
FORM 990, PAGE 6, PART VI, LINE 11B	THE FORM 990 IS REVIEWED AND APPROVED BY THE ENTIRE BOARD OF TRUSTEES. IT IS THEN SIGNED AND FILED.
FORM 990, PAGE 6, PART VI, LINE 12C	CONFLICTS OF INTEREST ARE REVIEWED CONTINUALLY AND ANY ISSUES THAT ARISE ARE HANDLED AT REGULAR BOARD MEETINGS.
FORM 990, PAGE 6, PART VI, LINE 15A	THE MEMBERS OF THE BOARD OF TRUSTEES ARE NOT COMPENSATED IN ANY WAY. A THIRD PARTY ADMINISTRATOR WAS HIRED BY THE BOARD OF TRUSTEES TO MANAGE THE FUND AND WAS SELECTED, HAD ITS QUALIFICATIONS REVIEWED AND COMPENSATION DETERMINED BY COMPETITIVE COMPARISON BY THE ENTIRE BOARD OF TRUSTEES.
FORM 990, PAGE 6, PART VI, LINE 15B	THE MEMBERS OF THE BOARD OF TRUSTEES ARE NOT COMPENSATED IN ANY WAY. A THIRD PARTY ADMINISTRATOR WAS HIRED BY THE BOARD OF TRUSTEES TO MANAGE THE FUND AND WAS SELECTED, HAD ITS QUALIFICATIONS REVIEWED AND COMPENSATION DETERMINED BY COMPETITIVE COMPARISON BY THE ENTIRE BOARD OF TRUSTEES.
FORM 990, PAGE 6, PART VI, LINE 19	AVAILABLE UPON REQUEST. ALL MAILOUTS AND COMMUNICATIONS INCLUDE REFERENCE TO DOCUMENTS BEING AVAILABLE UPON REQUEST.