STRATEGY STUDIO / PUBLIC DATA EXPLORER

KESTREL SCHOOLS INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
KESTREL SCHOOLS INC (EIN 86-0969887)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-05-07
IRS object ID
202611279349304421
Schema version
2024v5.0
Source
Download XML · Original 990 at ProPublica

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

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-05-07T22:47:45-04:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN454728843PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ASPIRE BUSINESS CONSULTANTSBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line117505 N 79TH AVE STE 405AddressLine1Txt
CityGLENDALECityNm
State AbbreviationAZStateAbbreviationCd
ZIP85308ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN860969887EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KESTREL SCHOOLS INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlKESTBusinessNameControlTxt
Phone4806215382PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12150 EAST SOUTHERN AVENUEAddressLine1Txt
CityTEMPECityNm
State AbbreviationAZStateAbbreviationCd
ZIP85282ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSTEVE DURANDPersonNm
Person TitlePRESIDENT/EXEC. DIR.PersonTitleTxt
Phone4806215382PhoneNum
Signature2026-05-07SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKRISTIN MORGANPreparerPersonNm
PTINP01382547PTIN
Phone6028812483PhoneNum
Preparation2026-05-07PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSTEVE DURANDPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12150 E SOUTHERN AVEAddressLine1Txt
CityTEMPECityNm
State AbbreviationAZStateAbbreviationCd
ZIP85282ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$540,400GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.KESTRELHIGHSCHOOL.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2000FormationYr
Legal Domicile StateAZLegalDomicileStateCd
Activity Or MissionEDUCATION - THE SCHOOL'S MISSION IS TO PROVIDE QUALITY EDUCATIONAL OPPORTUNITIES BY RECOGNIZING INDIVIDUAL STUDENT NEEDS.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee4TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$426,940PYContributionsGrantsAmt
CY Contributions Grants$425,898CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$61,449PYInvestmentIncomeAmt
CY Investment Income$114,502CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$488,389PYTotalRevenueAmt
CY Total Revenue$540,400CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$104,361PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$103,365CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$89,892PYOtherExpensesAmt
CY Other Expenses$84,770CYOtherExpensesAmt
PY Total Expenses$194,253PYTotalExpensesAmt
CY Total Expenses$188,135CYTotalExpensesAmt
PY Revenues Less Expenses$294,136PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$352,265CYRevenuesLessExpensesAmt
Total Assets BOY$2,013,729TotalAssetsBOYAmt
Total Assets EOY$2,388,108TotalAssetsEOYAmt
Total Liabilities BOY$21,633TotalLiabilitiesBOYAmt
Total Liabilities EOY$43,747TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,992,096NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,344,361NetAssetsOrFundBalancesEOYAmt
MissionEDUCATION - THE SCHOOL'S MISSION IS TO PROVIDE QUALITY EDUCATIONAL OPPORTUNITIES BY RECOGNIZING INDIVIDUAL STUDENT NEEDS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$115,818ExpenseAmt
DescTHE CHARTER SCHOOL ENCOURAGES SELF-EMPOWERMENT BY TEACHING THE INTELLECTUAL AND SOCIAL SKILLS NECESSARY TO MEET THE CHALLENGES OF OUR SOCIETY. THE SCHOOL SERVED APPROXIMATELY 30 HIGH SCHOOL STUDENTS IN TEMPE, ARIZONA DURING THE 2024-2025 SCHOOL YEAR.Desc
Total Program Service Expenses$115,818TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee4EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE ORGANIZATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4806215382PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12150 EAST SOUTHERN AVENUEAddressLine1Txt
CityTEMPECityNm
State AbbreviationAZStateAbbreviationCd
ZIP85282ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
STEVE DURAND
PRESIDENT/EX15.00Yes (X)Yes (X)$55,106$0$0
TRAVIS DURAND
DIRECTOR1.00Yes (X)$0$0$0
TYLER MOSLEY
DIRECTOR1.00Yes (X)$0$0$0
WILLIAM NIELSEN
DIRECTOR1.00Yes (X)$0$0$0
GAYLE SAMUELS
DIRECTOR1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$55,106TotalReportableCompFromOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Government Grants$425,898GovernmentGrantsAmt
Total Contributions$425,898TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$114,502TotalRevenueColumnAmt
Exclusion$114,502ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$540,400TotalRevenueColumnAmt
Exclusion$114,502ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$55,106TotalAmt
Program Services$33,064ProgramServicesAmt
Management And General$22,042ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$40,904TotalAmt
Program Services$37,260ProgramServicesAmt
Management And General$3,644ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$7,355TotalAmt
Program Services$5,390ProgramServicesAmt
Management And General$1,965ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$31,020TotalAmt
Management And General$31,020ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$18,225TotalAmt
Program Services$18,225ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$4,099TotalAmt
Management And General$4,099ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$10,093TotalAmt
Program Services$2,183ProgramServicesAmt
Management And General$7,910ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$17,780TotalAmt
Program Services$16,891ProgramServicesAmt
Management And General$889ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$600TotalAmt
Management And General$600ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$2,953TotalAmt
Program Services$2,805ProgramServicesAmt
Management And General$148ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$188,135TotalAmt
Program Services$115,818ProgramServicesAmt
Management And General$72,317ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$35,963BOYAmt
EOY$284,372EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$50,799BOYAmt
EOY$2,088,683EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,086BOYAmt
EOY$13,124EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$278BOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$2,221BOYAmt
EOY$1,929EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,923,382BOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,013,729BOYAmt
EOY$2,388,108EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$21,633BOYAmt
EOY$43,747EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$21,633BOYAmt
EOY$43,747EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,992,096BOYAmt
EOY$2,344,361EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,992,096BOYAmt
EOY$2,344,361EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,013,729BOYAmt
EOY$2,388,108EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$352,265ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Rev Etc Audited Fincl Stmt$540,400TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$540,400RevenueSubtotalAmt
Total Revenue Per Form990$540,400TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$188,135TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$188,135ExpensesSubtotalAmt
Total Expenses Per Form990$188,135TotalExpensesPerForm990Amt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediafalsePlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsfalseMaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (true)GovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, LINE 3THE SCHOOL IS AN ARIZONA PUBLIC CHARTER SCHOOL. AS SUCH, DISCRIMINATION IS PROHIBITED AND RESIDENTS OF ARIZONA ARE AWARE THAT NO ORGANIZATION CAN DISCRIMINATE IN ANY MANNER.
SCHEDULE E, LINE 4THE SCHOOL DOES NOT PROVIDE SCHOLARSHIPS OR OTHER FINANCIAL ASSISTANCE.
SCHEDULE E, LINE 6THE SCHOOL RECEIVES MONTHLY AID PAYMENTS AND GRANTS FROM THE STATE OF ARIZONA BASED ON THE NUMBER OF STUDENTS ENROLLED AND ATTENDING. THE SCHOOL ALSO RECEIVED FEDERAL GRANTS PASSED THROUGH THE ARIZONA STATE DEPARTMENT OF EDUCATION. THESE FUNDS ARE USED IN ACCORDANCE WITH THE REQUIREMENTS SET FORTH BY THE STATE OF ARIZONA AND/OR THE FEDERAL GOVERNMENT.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 2STEVE DURAND TRAVIS DURAND PRESIDENT DIRECTOR FATHER/SON
FORM 990, PAGE 6, PART VI, LINE 11BTHE FORM 990 IS REVIEWED BY ALL GOVERNING BOARD MEMBERS PRIOR TO FILING.
FORM 990, PAGE 6, PART VI, LINE 12CCONFLICTS OF INTEREST ARE MONITORED ANNUALLY AND REVIEWED BY THE BOARD PRESIDENT.
FORM 990, PAGE 6, PART VI, LINE 19ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST.