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RICHLAND AREA CHAMBER OF COMMERCE: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization
RICHLAND AREA CHAMBER OF COMMERCE (EIN 34-0375840)
Tax period
2010-01-01 to 2010-12-31
Filed
2011-06-07
IRS object ID
201131589349300323
Schema version
2010v3.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Timestamp2011-06-07T16:42:19-05:00Timestamp
Tax Period End Date2010-12-31TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1RIESTER LUMP & BURTON CPA'S INCBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line11600 LEXINGTON AVEAddressLine1
CityMANSFIELDCity
StateOHState
ZIP Code449072907ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2010-01-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN340375840EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1MANSFIELD-RICHLAND AREA CHAMBERBusinessNameLine1
Business Name Line2OF COMMERCEBusinessNameLine2
FieldValueIRS element (for citing)
Name ControlMANSNameControl
Phone4195223211Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line155 NORTH MULBERRY STAddressLine1
CityMANSFIELDCity
StateOHState
ZIP Code44902ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameKEVIN NESTORName
TitlePRESIDENTTitle
Phone4195223211Phone
Date Signed2011-05-20DateSigned
Authorize Third PartytrueAuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameHELEN K BROWNName
Phone4197563400Phone
Date Prepared2011-06-07DatePrepared
FieldValueIRS element (for citing)
Tax Year2010TaxYear
Build TS2016-02-24 21:20:13ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Gross Receipts350765GrossReceipts
Group Return For AffiliatesfalseGroupReturnForAffiliates
Organization501cXOrganization501c
Web SiteWWW.MRACHAMBER.COMWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation1899YearFormation
State Legal DomicileOHStateLegalDomicile
Activity Or Mission DescriptionTHE PRIMARY PURPOSE IS TO BE A LEADING ADVOCATE FOR ECONOMIC AND BUSINESS SUCCESS IN THE RICHLAND COUNTY AREAActivityOrMissionDescription
Nbr Voting Members Governing Body23NbrVotingMembersGoverningBody
Nbr Independent Voting Members22NbrIndependentVotingMembers
Total Nbr Employees5TotalNbrEmployees
Total Nbr Volunteers15TotalNbrVolunteers
Total Gross UBI24070TotalGrossUBI
Net Unrelated Business Txbl Income-8049NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year4400ContributionsGrantsPriorYear
Contributions Grants Current Year1000ContributionsGrantsCurrentYear
Program Service Revenue Prior Year302494ProgramServiceRevenuePriorYear
Program Service Revenue CY289043ProgramServiceRevenueCY
Investment Income Prior Year4686InvestmentIncomePriorYear
Investment Income Current Year2221InvestmentIncomeCurrentYear
Other Revenue Prior Year45457OtherRevenuePriorYear
Other Revenue Current Year46389OtherRevenueCurrentYear
Total Revenue Prior Year357037TotalRevenuePriorYear
Total Revenue Current Year338653TotalRevenueCurrentYear
Grants And Similar Amnts CY0GrantsAndSimilarAmntsCY
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year274120SalariesEtcPriorYear
Salaries Etc Current Year263620SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year0TotalFundrsngExpCurrentYear
Other Expense Prior Year127842OtherExpensePriorYear
Other Expenses Current Year118862OtherExpensesCurrentYear
Total Expenses Prior Year401962TotalExpensesPriorYear
Total Expenses Current Year382482TotalExpensesCurrentYear
Revenues Less Expenses Prior Year-44925RevenuesLessExpensesPriorYear
Revenues Less Expenses CY-43829RevenuesLessExpensesCY
Total Assets BOY871677TotalAssetsBOY
Total Assets EOY827334TotalAssetsEOY
Total Liabilities BOY672TotalLiabilitiesBOY
Total Liabilities EOY158TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY871005NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY827176NetAssetsOrFundBalancesEOY
Mission DescriptionTHE PRIMARY PURPOSE IS TO BE A LEADING ADVOCATE FOR ECONOMIC AND BUSINESS SUCCESS IN THE RICHLAND COUNTY AREAMissionDescription
Significant New Program ServicesfalseSignificantNewProgramServices
Significant ChangefalseSignificantChange
DescriptionTHE ORGANIZATION PROVIDED MEETINGS FOR BUSINESS PROFESSIONALS TO COME TOGETHER TO NETWORK AND PROMOTE THEIR BUSINESSES.Description
Described In501 C3falseDescribedIn501C3
Schedule B RequiredfalseScheduleBRequired
Political ActivitiesfalsePoliticalActivities
Subject To Proxy TaxtrueSubjectToProxyTax
Donor Advised FundsfalseDonorAdvisedFunds
Conservation EasementsfalseConservationEasements
Collections Of ArtfalseCollectionsOfArt
Credit CounselingfalseCreditCounseling
Term Or Permanent EndowmentsfalseTermOrPermanentEndowments
Report Land Bldg EquiptrueReportLandBldgEquip
Report Invest Oth SecuritiesfalseReportInvestOthSecurities
Report Prog Rel InvestfalseReportProgRelInvest
Report Other AssetsfalseReportOtherAssets
Report Other LiabilitiesfalseReportOtherLiabilities
Report Fin48 FootnotetrueReportFin48Footnote
Independent Audit Financial StmtfalseIndependentAuditFinancialStmt
Consolidated Audit Financial StmtfalseConsolidatedAuditFinancialStmt
SchoolfalseSchool
Foreign OfficefalseForeignOffice
Foreign ActivitiesfalseForeignActivities
More Than5000 K To OrganizationsfalseMoreThan5000KToOrganizations
More Than5000 K To IndividualsfalseMoreThan5000KToIndividuals
Professional FundraisingfalseProfessionalFundraising
Fundraising ActivitiestrueFundraisingActivities
GamingfalseGaming
HospitalfalseHospital
Grants To OrganizationsfalseGrantsToOrganizations
Grants To IndividualsfalseGrantsToIndividuals
Schedule J RequiredfalseScheduleJRequired
Tax Exempt BondsfalseTaxExemptBonds
Loan To Officer Or DQPfalseLoanToOfficerOrDQP
Grant To Related PersonfalseGrantToRelatedPerson
Bsnss Rltnshp With OrganizationfalseBsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family MemberfalseBsnssRltnshpThruFamilyMember
Officer Entity With Bsnss RltnshpfalseOfficerEntityWithBsnssRltnshp
Deductible Non Cash ContributionsfalseDeductibleNonCashContributions
Deductible Contributions Of ArtfalseDeductibleContributionsOfArt
TerminatedfalseTerminated
Partial LiquidationfalsePartialLiquidation
Disregarded EntityfalseDisregardedEntity
Related EntityfalseRelatedEntity
Related Org Controlled EntityfalseRelatedOrgControlledEntity
Transaction Related EntityfalseTransactionRelatedEntity
Activities Conducted PartnershipfalseActivitiesConductedPartnership
Schedule O RequiredtrueScheduleORequired
Number Forms Transmitted With10963NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Number Of Employees5NumberOfEmployees
Employment Tax Returns FiledtrueEmploymentTaxReturnsFiled
Unrelated Business IncometrueUnrelatedBusinessIncome
Form990-T FiledtrueForm990-TFiled
Foreign Financial AccountfalseForeignFinancialAccount
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTrans
Taxable Party NotificationfalseTaxablePartyNotification
Non Deductible ContributionsfalseNonDeductibleContributions
Indoor Tanning ServicesfalseIndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members23NbrVotingGoverningBodyMembers
Number Independent Voting Members22NumberIndependentVotingMembers
Family Or Business RelationshipfalseFamilyOrBusinessRelationship
Delegation Of Management DutiesfalseDelegationOfManagementDuties
Changes To Organizing DocsfalseChangesToOrganizingDocs
Material Diversion Or MisusefalseMaterialDiversionOrMisuse
Members Or StockholdersfalseMembersOrStockholders
Election Of Board MembersfalseElectionOfBoardMembers
Decisions Subject To ApprovalfalseDecisionsSubjectToApproval
Minutes Of Governing BodytrueMinutesOfGoverningBody
Minutes Of CommitteestrueMinutesOfCommittees
Officer Mailing AddressfalseOfficerMailingAddress
Local ChaptersfalseLocalChapters
Form990 Provided To Governing BodyfalseForm990ProvidedToGoverningBody
Conflict Of Interest PolicyfalseConflictOfInterestPolicy
Whistleblower PolicyfalseWhistleblowerPolicy
Document Retention PolicyfalseDocumentRetentionPolicy
Compensation Process CEOfalseCompensationProcessCEO
Compensation Process OtherfalseCompensationProcessOther
Investment In Joint VenturefalseInvestmentInJointVenture
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

FieldValueIRS element (for citing)
Name PersonKEVIN NESTORNamePerson
Telephone Number4195223211TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line155 NORTH MULBERRY STREETAddressLine1
CityMANSFIELDCity
StateOHState
ZIP Code449021240ZIPCode
FieldValueIRS element (for citing)
No Listed Persons CompensatedXNoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (22 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensationOfficerOfficer
DAVID EICHINGER
COMM CHAIR2.00X000
DIANE BROWN
COMM CHAIR2.00X000
DON PLOTTS
DIRECTOR2.00X000
DAVID REHFELDT
DIRECTOR2.00X000
BRIAN SCHMIDT
DIRECTOR2.00X000
GARY FEAGIN
COMM CHAIR2.00X000
JEFF KENT
COMM CHAIR2.00X000
RODGER SMITH
DIRECTOR2.00X000
JAMES MEYER
DIRECTOR2.00X000
JOHN RHODES
DIRECTOR2.00X000
JOHN TARKOWSKY
DIRECTOR2.00X000
TIM WHITE
DIRECTOR2.00X000
MIKE HEARN
DIRECTOR2.00X000
STEVE ROURKE
DIRECTOR2.00X000
DEBORAH SCHENK
DIRECTOR2.00X000
MARK ROMANCHUK
DIRECTOR2.00X000
GLENNA CANNON
DIRECTOR2.00X000
KARL MILLIRON
DIRECTOR2.00X000
BILL DANULOFF
CHAIR2.00000X
DAVE GOOCH
VICE CHAIR2.00000X
DUANA PATTON
TREASURER2.00000X
SAM VANCURA
PAST CHAIR2.00000X
FieldValueIRS element (for citing)
Formers ListedfalseFormersListed
Total Comp GT150 KfalseTotalCompGT150K
Compensation From Other SourcesfalseCompensationFromOtherSources
All Other Contributions1000AllOtherContributions
Total Contributions1000TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescriptionTotal Revenue ColumnTotalRevenueColumnRelated Or Exempt Function IncomeRelatedOrExemptFunctionIncome
MEMBERSHIP DUES239799239799
CHAMBER BENEFITS EXPO1440014400
ANNUAL MEETING1308113081
BUSINESS AFTER HOURS99769976
BUSINESS PROFESSIONAL DAY68156815

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

FieldValueIRS element (for citing)
Total Revenue Column4972TotalRevenueColumn
Related Or Exempt Function Income4972RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Total Program Service Revenue289043TotalProgramServiceRevenue

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column2377TotalRevenueColumn
Exclusion$2,377ExclusionAmount

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

FieldValueIRS element (for citing)
Other156Other

Gain Or Loss GainOrLoss

FieldValueIRS element (for citing)
Other-156Other

Net Gain Or Loss Investments NetGainOrLossInvestments

FieldValueIRS element (for citing)
Total Revenue Column-156TotalRevenueColumn
Exclusion-$156ExclusionAmount
FieldValueIRS element (for citing)
Gross Income Fundraising Events26365GrossIncomeFundraisingEvents
Fundraising Direct Expenses9549FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

FieldValueIRS element (for citing)
Total Revenue Column16816TotalRevenueColumn
FieldValueIRS element (for citing)
Gross Sales Of Inventory26477GrossSalesOfInventory
Cost Of Goods Sold2407CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

FieldValueIRS element (for citing)
Total Revenue Column24070TotalRevenueColumn
Unrelated Business Revenue24070UnrelatedBusinessRevenue

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescriptionTotal Revenue ColumnTotalRevenueColumnExclusionExclusionAmountRelated Or Exempt Function IncomeRelatedOrExemptFunctionIncome
RENTAL INCOME2847$2,847
FEDERAL TAX REFUND22172217
MISCELLANEOUS INCOME439439
FieldValueIRS element (for citing)
Total Other Revenue5503TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column338653TotalRevenueColumn
Related Or Exempt Function Income291699RelatedOrExemptFunctionIncome
Unrelated Business Revenue24070UnrelatedBusinessRevenue
Exclusion$5,068ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total113333Total

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total85786Total

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total46445Total

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total18056Total

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total3550Total

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total1733Total

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total9726Total

Occupancy Occupancy

FieldValueIRS element (for citing)
Total17194Total

Conferences Meetings ConferencesMeetings

FieldValueIRS element (for citing)
Total28711Total

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total35940Total

Insurance Insurance

FieldValueIRS element (for citing)
Total3754Total

Other Expenses OtherExpenses (5 entries)

DescriptionDescriptionTotalTotal
TELEPHONE8578
SUBSCRIPTIONS3485
STAFF TRAINING & EXPENSE3222
MISCELLANEOUS1900
COMMUNITY PROJECTS1014

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total55Total

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total382482Total
Program Services0ProgramServices
Management And General0ManagementAndGeneral
Fundraising0Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY500BOY
EOY500EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY271750BOY
EOY261286EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

FieldValueIRS element (for citing)
EOY2217EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis818639LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec255549LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY599186BOY
EOY563090EOY

Other Assets Total OtherAssetsTotal

FieldValueIRS element (for citing)
BOY241BOY
EOY241EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY871677BOY
EOY827334EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY672BOY
EOY158EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY672BOY
EOY158EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY867849BOY
EOY824019EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY3156BOY
EOY3157EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY871005BOY
EOY827176EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY871677BOY
EOY827334EOY
FieldValueIRS element (for citing)
Reconcilation Revenue Expenses-43829ReconcilationRevenueExpenses
Method Of Accounting CashXMethodOfAccountingCash
Accountant Compile Or ReviewtrueAccountantCompileOrReview
FS AuditedfalseFSAudited
Audit CommitteetrueAuditCommittee
Financial Statement ConsolidatedXFinancialStatementConsolidated
Federal Grant Audit RequiredfalseFederalGrantAuditRequired

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Form4720 Filed4955 TaxfalseForm4720Filed4955Tax
Correction MadefalseCorrectionMade
Form1120 Pol FiledfalseForm1120PolFiled
Form4720 FiledfalseForm4720Filed
VolunteersfalseVolunteers
Paid Staff Or ManagementfalsePaidStaffOrManagement
Media AdvertisementsfalseMediaAdvertisements
Mailings MembersfalseMailingsMembers
Publications Or BroadcastfalsePublicationsOrBroadcast
Grants Other OrganizationsfalseGrantsOtherOrganizations
Direct Contact LegislatorsfalseDirectContactLegislators
Rallies DemonstrationsfalseRalliesDemonstrations
Other ActivitiesfalseOtherActivities
Not Described In501c3falseNotDescribedIn501c3
Form4720 Filed4912 TaxfalseForm4720Filed4912Tax
Substantially All Dues NondeductfalseSubstantiallyAllDuesNondeduct
Only In House LobbyingtrueOnlyInHouseLobbying
Agree To Carryover Prior YearfalseAgreeToCarryoverPriorYear

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Disclosed Orgs Legal ControlfalseDisclosedOrgsLegalControl
Disclosed For Charitable PurposesfalseDisclosedForCharitablePurposes
Written Policy MonitoringfalseWrittenPolicyMonitoring
Sect170h Requirements SatisfiedfalseSect170hRequirementsSatisfied
Solicited Assets For SalefalseSolicitedAssetsForSale
Agent Trustee EtcfalseAgentTrusteeEtc
Included On FSfalseIncludedOnFS
Endowments Held By Unrelated OrgsfalseEndowmentsHeldByUnrelatedOrgs
Endowments Held By Related OrgsfalseEndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule RfalseAreRelatedOrgsListedScheduleR

Land Land

FieldValueIRS element (for citing)
Other Cost Or Other Basis3500OtherCostOrOtherBasis
Book Value3500BookValue

Buildings Buildings

FieldValueIRS element (for citing)
Other Cost Or Other Basis721081OtherCostOrOtherBasis
Depreciation178897Depreciation
Book Value542184BookValue

Equipment Equipment

FieldValueIRS element (for citing)
Other Cost Or Other Basis94058OtherCostOrOtherBasis
Depreciation76652Depreciation
Book Value17406BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings563090TotalOfBookValueLandBuildings

Form990 Schedule D Part XIV Form990ScheduleDPartXIV

FieldValueIRS element (for citing)
IdentifierLIABILITY UNDER FIN 48 FOOTNOTEIdentifier
Return ReferenceSCHEDULE D, PAGE 3, PART XReturnReference
ExplanationTHE ORGANIZATION'S EVALUATION ON DECEMBER 31, 2010 REVEALED NO TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. THE 2007 THROUGH 2010 TAX YEARS REMAIN SUBJECT TO EXAMINATION BY THE IRS. THE ORGANIZATION DOES NOT BELIEVE THAT ANY REASONABLY POSSIBLE CHANGES WILL OCCUR WITHIN THE NEXT TWELVE MONTHS THAT WILL HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS.Explanation

Schedule G IRS990ScheduleG

Events Information EventsInformation

FieldValueIRS element (for citing)
Name Of Event1GOLF OUTINGNameOfEvent1
Gross Receipts Event115070GrossReceiptsEvent1
Gross Revenue Event115070GrossRevenueEvent1
Other Direct Expenses Event18035OtherDirectExpensesEvent1
Name Of Event2SILENT AUCTIONNameOfEvent2
Gross Receipts Event211295GrossReceiptsEvent2
Gross Revenue Event211295GrossRevenueEvent2
Other Direct Expenses Event21514OtherDirectExpensesEvent2
Gross Receipts Total26365GrossReceiptsTotal
Gross Revenue Total Events26365GrossRevenueTotalEvents
Other Direct Expenses Total Events9549OtherDirectExpensesTotalEvents
Direct Expense Summary Events9549DirectExpenseSummaryEvents
Net Income Summary16816NetIncomeSummary

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (2 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990FORM 990, PAGE 6, PART VI, LINE 11BTHE FORM 990 IS PREPARED BY A LOCAL CPA FIRM. THE RETURN IS REVIEWED BY THE ORGANIZATION PRESIDENT PRIOR TO FILING. THE PRESIDENT CONTACTS THE CPA FIRM IF THERE ARE ANY QUESTIONS.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATIONFORM 990, PAGE 6, PART VI, LINE 19GOVERNING DOCUMENTS, TAX RETURNS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.