YAD EZRA VSHULAMIT: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: YAD EZRA VSHULAMIT (EIN 46-0477228)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-08-14
IRS object ID: 201302269349303225
Schema version: 2012v2.1
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 A
Schedule B
Schedule D
Schedule F
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-08-14T14:35:26-05:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ELIEZER ALPERSTEIN CPA	BusinessNameLine1

Preparer Firm Foreign Address PreparerFirmForeignAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 397	AddressLine1
City	MODIIN ISRAEL	City
Country	IS	Country
Postal Code	71713	PostalCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	460477228	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	YAD EZRA V'SHULAMIT	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	YADE	NameControl
Phone	2133650005	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	C/O J RIVANI 3470 WILSHIRE BLVD	AddressLine1
Address Line2	ROOM/SUITE 1020	AddressLine2
City	LOS ANGELES	City
State	CA	State
ZIP Code	90010	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	LORY BINYAMIN	Name
Title	DIRECTOR	Title
Phone	2133650005	Phone
Date Signed	2013-07-23	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	ELIEZER ALPERSTEIN CPA	Name
Phone	6106681808	Phone
Date Prepared	2013-08-14	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	JOSEPH RIVANI	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	3470 WILSHIRE BLVD SUITE 1020	AddressLine1
City	LOS ANGELES	City
State	CA	State
ZIP Code	90010	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	1588141	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.YADEZRA.NET	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2002	YearFormation
State Legal Domicile	CA	StateLegalDomicile
Activity Or Mission Description	THE ORGANIZATION PROVIDES GRANTS TO AN ISRAELI NON-PROFIT ORGANIZATION WHICH: (1) PROVIDES APPROXIMATELY 1,000 MEALS DAILY IN CHILDREN'S CENTERS; (2) DISTRIBUTES 3,000 WEEKLY FOOD BASKETS; (3) DISTRIBUTES 15,000 FOOD BASKETS BEFORE HOLIDAYS; (4) PROVIDES FOR THE DISTRIBUTION OF FOOD TO VICTIMS OF TERROR AND WAR; (4) GIVES YOUTH-AT-RISK COUNSELING AND; (5)RUNS A JOB DESK TO HELP THE UNEMPLOYED FIND WORK TO END THE CYCLE OF POVERTY.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	3	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	0	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	1553871	ContributionsGrantsPriorYear
Contributions Grants Current Year	1588141	ContributionsGrantsCurrentYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	1553871	TotalRevenuePriorYear
Total Revenue Current Year	1588141	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	1482000	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	1473000	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	59844	TotalFundrsngExpCurrentYear
Other Expense Prior Year	80772	OtherExpensePriorYear
Other Expenses Current Year	93023	OtherExpensesCurrentYear
Total Expenses Prior Year	1562772	TotalExpensesPriorYear
Total Expenses Current Year	1566023	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-8901	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	22118	RevenuesLessExpensesCY
Total Assets BOY	2202	TotalAssetsBOY
Total Assets EOY	24320	TotalAssetsEOY
Total Liabilities EOY	0	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	2202	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	24320	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	THE ORGANIZATION PROVIDES GRANTS TO AN ISRAELI NON-PROFIT ORGANIZATION WHICH: (1) PROVIDES APPROXIMATELY 1,000 MEALS DAILY IN CHILDREN'S CENTERS; (2) DISTRIBUTES 3,000 WEEKLY FOOD BASKETS; (3) DISTRIBUTES 15,000 FOOD BASKETS BEFORE HOLIDAYS; (4) PROVIDES FOR THE DISTRIBUTION OF FOOD TO VICTIMS OF TERROR AND WAR; (4) GIVES YOUTH-AT-RISK COUNSELING AND; (5)RUNS A JOB DESK TO HELP THE UNEMPLOYED FIND WORK TO END THE CYCLE OF POVERTY.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	1473000	Expense
Grants	1473000	Grants
Description	THE ORGANIZATION PROVIDES GRANTS TO AN ISRAELI NON-PROFIT ORGANIZATION WHICH: (1) PROVIDES APPROXIMATELY 1,000 MEALS DAILY IN CHILDREN'S CENTERS; (2) DISTRIBUTES 3,000 WEEKLY FOOD BASKETS; (3) DISTRIBUTES 15,000 FOOD BASKETS BEFORE HOLIDAYS; (4) PROVIDES FOR THE DISTRIBUTION OF FOOD TO VICTIMS OF TERROR AND WAR; (4) GIVES YOUTH-AT-RISK COUNSELING AND; (5)RUNS A JOB DESK TO HELP THE UNEMPLOYED FIND WORK TO END THE CYCLE OF POVERTY.	Description
Total Program Service Expense	1473000	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	false	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	true	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	0	NumberOfEmployees
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	3	NbrVotingGoverningBodyMembers
Number Independent Voting Members	0	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	CA	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	JOSEPH RIVANI	NamePerson
Telephone Number	2133650005	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	3470 WILSHIRE BLVD SUITE 1020	AddressLine1
City	LOS ANGELES	City
State	CA	State
ZIP Code	900102207	ZIPCode

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

Form990 Part VII Section A Form990PartVIISectionA (4 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
JOSEPH RIVANI
DIRECTOR	3.00	X	0	0	0
ISAAC BERGER
DIRECTOR	1.00	X	0	0	0
EPHRAIM SHRAGA
DIRECTOR	1.00	X	0	0	0
BINYAMIN LORY
DIRECTOR	1.00	X	0	0	0

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	1588141	AllOtherContributions
Total Contributions	1588141	TotalContributions

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1588141	TotalRevenueColumn

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	1473000	Total
Program Services	1473000	ProgramServices

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	4021	Total
Management And General	4021	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	59844	Total
Fundraising	59844	Fundraising

Other Expenses OtherExpenses (3 entries)

DescriptionDescription	TotalTotal	Management And GeneralManagementAndGeneral
BANK AND CREDIT CARD FEES	28873	28873
TELEPHONE/COMMUNICATION	260	260
SUBSCRIPTION	25	25

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1566023	Total
Program Services	1473000	ProgramServices
Management And General	33179	ManagementAndGeneral
Fundraising	59844	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	2202	BOY
EOY	24320	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	2202	BOY
EOY	24320	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	2202	BOY
EOY	24320	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	2202	BOY
EOY	24320	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	2202	BOY
EOY	24320	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	22118	ReconcilationRevenueExpenses
Info In Schedule O Part XII	X	InfoInScheduleOPartXII
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1151895	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1296228	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1420431	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1553871	CurrentTaxYearMinus1Year
Current Tax Year	1588141	CurrentTaxYear
Total	7010566	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1151895	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1296228	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1420431	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1553871	CurrentTaxYearMinus1Year
Current Tax Year	1588141	CurrentTaxYear
Total	7010566	Total

Field	Value	IRS element (for citing)
Amounts Subst Contributors Total	599643	AmountsSubstContributorsTotal
Public Support Total170	6410923	PublicSupportTotal170
Total Support	7010566	TotalSupport
Public Support Pertcentage170	0.91450	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.91020	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

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

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Tot Revenue Etc Audited Fincl Stmt	1588141	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	1588141	RevenueSubtotal
Total Revenue Per Form990	1588141	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	1566023	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	1566023	ExpensesSubtotal
Total Expenses Per Form990	1566023	TotalExpensesPerForm990

Schedule F IRS990ScheduleF

Grants To Orgs Outside US GrantsToOrgsOutsideUS

Field	Value	IRS element (for citing)
Purpose Of Grant	RELIEF	PurposeOfGrant
Amount Of Cash Grant	1473000	AmountOfCashGrant
Manner Of Cash Disbursement	WIRE TRANSFER	MannerOfCashDisbursement
Description Of Non Cash Assistance	NONE	DescriptionOfNonCashAssistance
Method Of Valuation	N/A	MethodOfValuation

Field	Value	IRS element (for citing)
Total Number Of501c3 Orgs	1	TotalNumberOf501c3Orgs
Transfer To Foreign Corp	false	TransferToForeignCorp
Interest In Foreign Trust	false	InterestInForeignTrust
Own Foreign Corp	false	OwnForeignCorp
Passive Foreign Invest Co	false	PassiveForeignInvestCo
Foreign Partnership	false	ForeignPartnership
Boycott Countries	false	BoycottCountries

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S MISSION	FORM 990 - ORGANIZATION'S MISSION	THE ORGANIZATION PROVIDES GRANTS TO AN ISRAELI NON-PROFIT ORGANIZATION WHICH: (1) PROVIDES APPROXIMATELY 1,000 MEALS DAILY IN CHILDREN'S CENTERS; (2) DISTRIBUTES 3,000 WEEKLY FOOD BASKETS; (3) DISTRIBUTES 15,000 FOOD BASKETS BEFORE HOLIDAYS; (4) PROVIDES FOR THE DISTRIBUTION OF FOOD TO VICTIMS OF TERROR AND WAR; (4) GIVES YOUTH-AT-RISK COUNSELING AND; (5)RUNS A JOB DESK TO HELP THE UNEMPLOYED FIND WORK TO END THE CYCLE OF POVERTY.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	UPON REQUEST, THE ORGANIZATION WILL SUPPLY ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS TO THE PUBLIC.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	THE ORGANIZATION CURRENTLY HAS NO SALARIED OFFICERS OR DIRECTORS, THE OFFICERS AND DIRECTORS AND ANY COMPANIES WITH WHICH THEY ARE AFFILIATED PROVIDE NO SERVICES TO THE ORGANIZATION. THE OFFICERS AND DIRECTORS ARE ASKED EACH YEAR TO NOTIFY THE AUDITORS OF ANY FINANCIAL DEALINGS THEY MAY HAVE HAD WITH THE ORGANIZATION FOR PUBLIC DISCLOSURE. TO DATE, NO SUCH ACTIVITIES HAVE OCCURRED.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	THE ORGANIZATION HAS ADOPTED AN EXECUTIVE COMPENSATION POLICY. TO DATE, THE ORGANIZATION HAS RUN ON A VOLUNTARY BASIS, WITH NO OFFICERS OR DIRECTORS RECEIVING ANY COMPENSATION. THE COMPENSATION POLICY IS IN PLACE IN THE FUTURE TO HIRE INDIVIDUALS IN A SALARIED POSITION.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	THE ORGANIZATION HAS ADOPTED AN EXECUTIVE COMPENSATION POLICY. TO DATE,THE ORGANIZATION HAS RUN ON A VOLUNTARY BASIS, WITH NO OFFICERS OR DIRECTORS RECEIVING ANY COMPENSATION. THE COMPENSATION POLICY IS IN PLACE IN THE FUTURE TO HIRE INDIVIDUALS IN A SALARIED POSITION.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	NO DOCUMENTS AVAILABLE TO THE PUBLIC
CHANGE IN FINANCIAL REVIEW PROCESS	FORM 990, PAGE 12, PART XII, LINE 2C	EACH BOARD MEMBER IS SUPPLIED A COPY OF THE TAX RETURN AND FINANCIAL STATEMENTS BEFORE THEY ARE FILED.