MEALS ON WHEELS ETC INC: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- MEALS ON WHEELS ETC INC (EIN 59-2977907)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-06-02
- IRS object ID
- 201431539349301113
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-06-02T15:24:32-05:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GREENE DYCUS & CO PA | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 205 N ELM AVE | AddressLine1 |
| City | SANFORD | City |
| State | FL | State |
| ZIP Code | 327711274 | 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 | 592977907 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MEALS ON WHEELS ETC INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MEAL | BusinessNameControlTxt |
| Phone | 4073338877 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2801 S FINANCIAL COURT | AddressLine1 |
| City | SANFORD | City |
| State | FL | State |
| ZIP Code | 32773 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SHERRY FINCHER | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 4073338877 | PhoneNum |
| Signature | 2014-06-02 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ROBERT KIMELMAN | PreparerPersonNm |
| PTIN | P01231309 | PTIN |
| Phone | 4073220561 | PhoneNum |
| Preparation | 2014-06-02 | 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 | SHERRY FINCHER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2801 S FINANCIAL CT | AddressLine1 |
| City | SANFORD | City |
| State | FL | State |
| ZIP Code | 32773 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,126,900 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | MEALSETC.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1989 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | MEALS ON WHEELS, ETC. IS DEDICATED TO ENHANCING THE QUALITY OF LIFE FOR YOUNG AND OLD BY PROVIDING APPETIZING AND NUTRITIOUS MEALS AS WELL AS SUPPORT SERVICES FOR SENIORS WHICH ENABLE THEM TO MAINTAIN THEIR INDEPENDENCE AND DIGNITY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 55 | TotalEmployeeCnt |
| Total Volunteers | 694 | TotalVolunteersCnt |
| Total Gross UBI | $56,485 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$5,678 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,784,393 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,957,098 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,017,455 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,069,415 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,799 | PYInvestmentIncomeAmt |
| CY Investment Income | $699 | CYInvestmentIncomeAmt |
| PY Other Revenue | $78,333 | PYOtherRevenueAmt |
| CY Other Revenue | $73,132 | CYOtherRevenueAmt |
| PY Total Revenue | $3,882,980 | PYTotalRevenueAmt |
| CY Total Revenue | $3,100,344 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,442,725 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,389,329 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $52,318 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,679,097 | PYOtherExpensesAmt |
| CY Other Expenses | $1,839,259 | CYOtherExpensesAmt |
| PY Total Expenses | $4,121,822 | PYTotalExpensesAmt |
| CY Total Expenses | $3,228,588 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$238,842 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$128,244 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,237,528 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,045,614 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $185,505 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $121,835 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,052,023 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $923,779 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | MEALS ON WHEELS, ETC. IS DEDICATED TO ENHANCING THE QUALITY OF LIFE FOR YOUNG AND OLD BY PROVIDING APPETIZING AND NUTRITIOUS MEALS AS WELL AS SUPPORT SERVICES FOR SENIORS WHICH ENABLE THEM TO MAINTAIN THEIR INDEPENDENCE AND DIGNITY. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $282,160 | ExpenseAmt |
| Desc | HOME WEATHERIZATION 51 HOMES OF LOW-INCOME COUNTY RESIDENTS WERE WEATHERIZED THROUGH A CONTRACT WITH THE DEPARTMENT OF COMMUNITY AFFAIRS, STATE OF FLORIDA. WEATHERIZATION SERVICES INCLUDED REPLACEMENT OF WINDOWS, INSULATION, ENERGY-SAVING APPLIANCES, HEAT/AIR, AND VARIOUS OTHER MEASURES DESIGNED TO REDUCE MONTHLY ENERGY BILLS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,175,011 | ExpenseAmt |
| Desc | OTHER LOCAL SERVICES 544,925 DAY-CARE MEALS WERE PROVIDED TO CHILDREN THROUGH CONTRACTS WITH PUBLIC AND PRIVATE CHILD DAYCARES.23,860 MEALS WERE PROVIDED TO SENIORS THROUGH PRIVATE CONTRACTS. CATERING WAS ALSO PROVIDED FOR SPECIAL EVENTS TO PUBLIC AND PRIVATE ENTITIES. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $620,673 | ExpenseAmt |
| Desc | TITLE IIIB - SOCIAL SERVICES 25,202 DOOR-TO-DOOR TRANSPORTATION TRIPS WERE PROVIDED TO 298 SENIORS. TRIPS INCLUDED MEDICAL APPOINTMENTS, GROCERY SHOPPING, ESSENTIAL ERRANDS, AND CONGREGATE DINING. 1,889 HOURS OF SCREENING AND ASSESSMENT TO DETERMINE PROGRAM ELIGIBILITY AND PRIORITIZE THOSE IN MOST NEED WERE PROVIDED TO 1,130 SENIORS. 1,547 HOURS OF HOMEMAKING WERE PROVIDED TO 64 FRAIL, HOMEBOUND SENIORS. 265 HOURS OF CHORE SERVICE INCLUDING HOME REPAIRS, WHEEL CHAIR RAMPS, INSTALLATION OF GRAB BARS, AND HEAVY YARD PROJECTS WERE PROVIDED TO 83 SENIORS. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $830,485 | ExpenseAmt |
| Desc | TITLE III, CII - HOME-DELIVERED MEALS 126,137 NUTRITIOUS MEALS WERE DELIVERED TO 385 HOUSEBOUND SENIORS. MEALS WERE PREPARED DAILY IN THE AGENCY'S KITCHEN. CLIENTS RECEIVED TWO MEALS DAILY (MON-FRI) AND SHELF-STABLE MEALS WERE MADE AVAILABLE FOR PENDING STORMS AS WELL AS HOLIDAYS. MEALS MET THE DIETARY REQUIREMENTS FOR PERSONS 55 AND OLDER. INFORMATION ON NUTRITION WAS DELIVERED TO CLIENTS ON A MONTHLY BASIS BY THE VOLUNTEER MEAL DRIVERS WHO ALSO SERVE AS THE "EYES AND EARS" OF THE AGENCY. AN EMERGENCY MEALS PROGRAM WAS ADDED IN 2013 AND PROVIDED OVER 2,500 MEALS TO SENIORS WHO WERE AT IMMEDIATE RISK FOR MALNUTRITION IN SEMINOLE COUNTY. OVER 325 VOLUNTEERS DELIVERED MEALS THROUGHOUT THE YEAR, ALSO SERVING AS FRIENDLY VISITORS. TITLE III, CI - CONGREGATE MEALS 369 SENIORS RECEIVED 23,241 HOT, NUTRITIOUS NOONDAY MEALS AT FIVE CONVENIENT LOCATIONS THROUGHOUT THE COUNTY. SOCIALIZATION, NUTRITION EDUCATION, HEALTH AND WELLNESS PRESENTATIONS, CHAIR AEROBICS AND A VARIETY OF OTHER ACTIVITIES WERE CONDUCTED, ALL OF WHICH HELP THE ELDERLY MAINTAIN A HEALTHY LIFESTYLE, AND DECREASE LONELINESS AND ISOLATION FROM THE LARGER COMMUNITY. TITLE IIIE-G - GRANDPARENTS RAISING GRANDCHILDREN 2251 TRANSPORTATION TRIPS TO COMMUNITY RESOURCES WERE PROVIDED TO 8 ELIGIBLE CAREGIVERS WHO ARE RAISING CHILDREN UNDER 18 YEARS OF AGE, OR DISABLED FAMILY MEMBERS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $830,485 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $2,908,329 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| 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 | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | 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 | Yes (true) | 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 |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| 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 | Yes (true) | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (true) | 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 |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 5 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 55 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| 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 | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | false | 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 | false | CompensationProcessCEOInd |
| Compensation Process Other | false | 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 | HUGO HERNANDEZ | PersonNm |
| Phone | 4073338877 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2801 S FINANCIAL COURT | AddressLine1 |
| City | SANFORD | City |
| State | FL | State |
| ZIP Code | 32773 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|
| SHERRY FINCHER | |||||
| EXECUTIVE DI | 40.00 | Yes (X) | $108,787 | $0 | $0 |
| DAVID R BILLSBOROUGH | |||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 |
| ELIZABETH DARWICK | |||||
| FIRST VICE P | 1.00 | Yes (X) | $0 | $0 | $0 |
| WILLIAM JOHNSON | |||||
| SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 |
| RICK BLYSTONE | |||||
| TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 |
| CAPTAIN KIP BEACHAM | |||||
| PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 |
| CHARISSA ELLER | |||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 |
| LISA FINNERTY | |||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 |
| MARCIA ROMAN EDD | |||||
| SECOND VICE | 1.00 | Yes (X) | $0 | $0 | $0 |
| NANA J ROBERTSON | |||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 |
| JEFF TRIPLETT | |||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $108,787 | TotalReportableCompFromOrgAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $1,448,261 | GovernmentGrantsAmt |
| All Other Contributions | $508,837 | AllOtherContributionsAmt |
| Noncash Contributions | $60,582 | NoncashContributionsAmt |
| Total Contributions | $1,957,098 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| CONTRACT CATERING | 722320 | $938,093 | $938,093 | |
| FEES FOR SERVICES | 812900 | $74,837 | $74,837 | |
| EVENT CATERING | 722320 | $56,485 | $56,485 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,069,415 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $299 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $299 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $400 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $400 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $400 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $400 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $99,688 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $26,556 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $73,132 | TotalRevenueColumnAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,100,344 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,013,629 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $56,485 | UnrelatedBusinessRevenueAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $108,787 | TotalAmt |
| Program Services | $45,000 | ProgramServicesAmt |
| Management And General | $53,787 | ManagementAndGeneralAmt |
| Fundraising | $10,000 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $970,776 | TotalAmt |
| Program Services | $823,830 | ProgramServicesAmt |
| Management And General | $116,850 | ManagementAndGeneralAmt |
| Fundraising | $30,096 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $194,532 | TotalAmt |
| Program Services | $156,606 | ProgramServicesAmt |
| Management And General | $31,978 | ManagementAndGeneralAmt |
| Fundraising | $5,948 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $115,234 | TotalAmt |
| Program Services | $92,767 | ProgramServicesAmt |
| Management And General | $18,943 | ManagementAndGeneralAmt |
| Fundraising | $3,524 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,802 | TotalAmt |
| Program Services | $7,584 | ProgramServicesAmt |
| Management And General | $1,218 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $179,874 | TotalAmt |
| Program Services | $161,789 | ProgramServicesAmt |
| Management And General | $16,562 | ManagementAndGeneralAmt |
| Fundraising | $1,523 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,157 | TotalAmt |
| Program Services | $14,132 | ProgramServicesAmt |
| Management And General | $3,601 | ManagementAndGeneralAmt |
| Fundraising | $424 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $106,962 | TotalAmt |
| Program Services | $103,952 | ProgramServicesAmt |
| Management And General | $2,325 | ManagementAndGeneralAmt |
| Fundraising | $685 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| MEALS AND FOOD | $830,279 | $830,279 | ||
| SUBCONTRACTOR AND CONSULT | $375,770 | $369,805 | $5,847 | $118 |
| OTHER | $179,477 | $166,517 | $12,960 | |
| FLEET MAINTENANCE AND INS | $111,411 | $110,222 | $1,189 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,527 | TotalAmt |
| Program Services | $25,846 | ProgramServicesAmt |
| Management And General | $2,681 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,228,588 | TotalAmt |
| Program Services | $2,908,329 | ProgramServicesAmt |
| Management And General | $267,941 | ManagementAndGeneralAmt |
| Fundraising | $52,318 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $400,768 | BOYAmt |
| EOY | $195,011 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $290,789 | BOYAmt |
| EOY | $323,908 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,109 | BOYAmt |
| EOY | $69,958 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,518,488 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,063,710 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $478,089 | BOYAmt |
| EOY | $454,778 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,773 | BOYAmt |
| EOY | $1,959 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,237,528 | BOYAmt |
| EOY | $1,045,614 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $95,060 | BOYAmt |
| EOY | $74,159 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $90,445 | BOYAmt |
| EOY | $47,676 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $185,505 | BOYAmt |
| EOY | $121,835 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $987,678 | BOYAmt |
| EOY | $854,793 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $64,345 | BOYAmt |
| EOY | $68,986 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,052,023 | BOYAmt |
| EOY | $923,779 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,237,528 | BOYAmt |
| EOY | $1,045,614 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$128,244 | 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 | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
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 | $1,993,992 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,165,829 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,049,817 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,784,393 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,957,098 | CurrentTaxYearAmt |
| Total | $11,951,129 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,993,992 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,165,829 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,049,817 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,784,393 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,957,098 | CurrentTaxYearAmt |
| Total | $11,951,129 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $11,951,129 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $2,799 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $299 | CurrentTaxYearAmt |
| Total | $3,098 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $799,189 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $857,619 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,022,472 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,095,788 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,957,397 | CurrentTaxYearAmt |
| Total | $5,732,465 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $17,686,692 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $1,112,917 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.67570 | PublicSupportCY170Pct |
| Public Support PY170 | 0.71790 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part IV Form990ScheduleAPartIVGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II, LINE 10 | FormAndLineReferenceDesc |
| Explanation | PROGRAM SERVICE & SPECIAL EVENTS 5,732,465 | ExplanationTxt |
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
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $434,778 | OtherCostOrOtherBasisAmt |
| Depreciation | $214,900 | DepreciationAmt |
| Book Value | $219,878 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,083,710 | OtherCostOrOtherBasisAmt |
| Depreciation | $848,810 | DepreciationAmt |
| Book Value | $234,900 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $454,778 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| ACCRUED COMPENSATED ABSENCES | $38,607 |
| ACCRUED PAYROLL | $9,069 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $47,676 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $3,100,344 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $3,100,344 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $3,100,344 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,228,588 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $3,228,588 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $3,228,588 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | THE AGENCY IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE AGENCY'S TAX-EXEMPT PURPOSE MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. IN ADDITION, THE AGENCY QUALIFIES AS A PUBLIC CHARITY UNDER SECTIONS 509(A) (1) AND 170(B) (1) (A) (VI) OF THE INTERNAL REVENUE CODE. THE AGENCY ADOPTED THE PROVISIONS OF FASB INTERPRETATION NO. 48, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES (FASB ASC 740 10). UNDER THIS INTERPRETATION, THE AGENCY IS REQUIRED TO EVALUATE EACH OF ITS TAX POSITIONS TO DETERMINE IF THEY ARE MORE LIKELY THAN NOT TO BE SUSTAINED IF THE TAXING AUTHORITY EXAMINES THE RESPECTIVE POSITION. A TAX POSITION INCLUDES AN ENTITYS STATUS, INCLUDING ITS STATUS AS A 501 (C) (3), AND THE DECISION NOT TO FILE A TAX RETURN. THE AGENCY HAS EVALUATED EACH OF ITS TAX POSITIONS AND HAS DETERMINED THAT NO PROVISION OR LIABILITY FOR INCOME TAXES IS NECESSARY. THE AGENCY FILES A FEDERAL INCOME TAX RETURN AND IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATION BY TAX AUTHORITIES FOR YEARS BEFORE 2010. THE AGENCY HAS UNRELATED BUSINESS ACTIVITY GENERATED FROM CERTAIN CATERING SERVICES. FORM 990T HAS BEEN FILED, HOWEVER DIRECT COSTS AND ALLOWABLE ALLOCATED INDIRECT COSTS EXCEED THE REVENUE GENERATED, AS SUCH NO TAX PROVISIONS HAS BEEN RECORDED. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | MARCH FOR MEALS | NameOfEvent1Amt |
| Gross Receipts Event1 | $49,160 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $49,160 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $6,750 | OtherDirectExpensesEvent1Amt |
| Name Of Event2 | SENIOR SANTA | NameOfEvent2Amt |
| Gross Receipts Event2 | $27,419 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $27,419 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $2,973 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 2 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $23,109 | GrossReceiptsOtherEventsAmt |
| Gross Revenue Other Events | $23,109 | GrossRevenueOtherEventsAmt |
| Oth Direct Expnss Other Events | $16,833 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $99,688 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $99,688 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $26,556 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $26,556 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $73,132 | NetIncomeSummaryAmt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID R BILLSBOROUGH | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | DIRECTOR | RelationshipDescriptionTxt |
| Transaction | $171,696 | TransactionAmt |
| Transaction | EMPLOYEE HEALTH INS | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE L, PART V | FormAndLineReferenceDesc |
| Explanation | BROKER FOR EMPLOYEE HEALTH INSURANCE AND RETIREMENT PLAN. | ExplanationTxt |
Schedule M IRS990ScheduleM
Cars And Other Vehicles CarsAndOtherVehiclesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $58,808 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV WHEN DONATED | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | DONATED GOODS | Desc |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $1,774 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | MEALS ON WHEELS, ETC. IS DEDICATED TO ENHANCING THE QUALITY OF LIFE FOR YOUNG AND OLD BY PROVIDING APPETIZING AND NUTRITIOUS MEALS AS WELL AS SUPPORT SERVICES FOR SENIORS WHICH ENABLE THEM TO MAINTAIN THEIR INDEPENDENCE AND DIGNITY. |
| FORM 990, PAGE 2, PART III, LINE 4D | TITLE III, CII - HOME-DELIVERED MEALS 126,137 NUTRITIOUS MEALS WERE DELIVERED TO 385 HOUSEBOUND SENIORS. MEALS WERE PREPARED DAILY IN THE AGENCY'S KITCHEN. CLIENTS RECEIVED TWO MEALS DAILY (MON-FRI) AND SHELF-STABLE MEALS WERE MADE AVAILABLE FOR PENDING STORMS AS WELL AS HOLIDAYS. MEALS MET THE DIETARY REQUIREMENTS FOR PERSONS 55 AND OLDER. INFORMATION ON NUTRITION WAS DELIVERED TO CLIENTS ON A MONTHLY BASIS BY THE VOLUNTEER MEAL DRIVERS WHO ALSO SERVE AS THE "EYES AND EARS" OF THE AGENCY. AN EMERGENCY MEALS PROGRAM WAS ADDED IN 2013 AND PROVIDED OVER 2,500 MEALS TO SENIORS WHO WERE AT IMMEDIATE RISK FOR MALNUTRITION IN SEMINOLE COUNTY. OVER 325 VOLUNTEERS DELIVERED MEALS THROUGHOUT THE YEAR, ALSO SERVING AS FRIENDLY VISITORS. TITLE III, CI - CONGREGATE MEALS 369 SENIORS RECEIVED 23,241 HOT, NUTRITIOUS NOONDAY MEALS AT FIVE CONVENIENT LOCATIONS THROUGHOUT THE COUNTY. SOCIALIZATION, NUTRITION EDUCATION, HEALTH AND WELLNESS PRESENTATIONS, CHAIR AEROBICS AND A VARIETY OF OTHER ACTIVITIES WERE CONDUCTED, ALL OF WHICH HELP THE ELDERLY MAINTAIN A HEALTHY LIFESTYLE, AND DECREASE LONELINESS AND ISOLATION FROM THE LARGER COMMUNITY. TITLE IIIE-G - GRANDPARENTS RAISING GRANDCHILDREN 2251 TRANSPORTATION TRIPS TO COMMUNITY RESOURCES WERE PROVIDED TO 8 ELIGIBLE CAREGIVERS WHO ARE RAISING CHILDREN UNDER 18 YEARS OF AGE, OR DISABLED FAMILY MEMBERS. |
| FORM 990, PAGE 6, PART VI, LINE 8B | 8B IS NOT APPLICABLE AS COMMITTEE CAN NOT ACT ON BEHALF OF THE GOVERNING BODY |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE MANAGEMENT TEAM OF THE ORGANIZATION REVIEWS AND APPROVES THE FORM 990 FILING AND THEN PRESENTS IT FOR REVIEW AND APPROVAL BY THE BOARD. THE REVIEW PROCESS CONSISTS OF THE BOARD EXAMINING THE DOCUMENT AND ASKING THE MANAGEMENT TEAM QUESTIONS ABOUT THE FORM 990. ONCE THE BOARD IS SATISFIED, THEY APPROVE THE FILING OF THE TAX RETURN. |
| FORM 990, PAGE 6, PART VI, LINE 12C | EVERY BOARD MEMBER SIGNS A CONFLICT OF INTEREST STATEMENT ON AN ANNUAL BASIS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | AVAILABLE UPON REQUEST. |