STRATEGY STUDIO / PUBLIC DATA EXPLORER

FRED LANG FOUNDATION INC: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
FRED LANG FOUNDATION INC (EIN 31-1779191)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-14
IRS object ID
202611349349301831
Schema version
2025v4.1
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

FieldValueIRS element (for citing)
Return2026-05-14T06:11:34-07:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN200676201PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ROBERT I WALKER CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12803 W BUSCH BLVD SUITE 106AddressLine1Txt
CityTAMPACityNm
State AbbreviationFLStateAbbreviationCd
ZIP33618ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN311779191EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FRED LANG FOUNDATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlFREDBusinessNameControlTxt
Phone9416398300PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11700 EDUCATION WAYAddressLine1Txt
CityPUNTA GORDACityNm
State AbbreviationFLStateAbbreviationCd
ZIP33950ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJILL FERGUSONPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone9416398300PhoneNum
Signature2026-04-24SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRobert Walker CPAPreparerPersonNm
PTINP00291149PTIN
Phone8136248643PhoneNum
Preparation2026-05-14PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJILL FERGUSONPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11700 EDUCATION WAYAddressLine1Txt
CityPUNTA GORDACityNm
State AbbreviationFLStateAbbreviationCd
ZIP33950ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$247,334GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2000FormationYr
Legal Domicile StateFLLegalDomicileStateCd
Activity Or MissionFUNDRAISING AND ADVOCACY OF SERVICES TO SUPPORT PUBLIC MENTAL HEALTH.ActivityOrMissionDesc
Voting Members Governing Body15VotingMembersGoverningBodyCnt
Voting Members Independent15VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers11TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$250,272PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$243,733PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$98PYInvestmentIncomeAmt
CY Investment Income$75,163CYInvestmentIncomeAmt
CY Other Revenue$95,732CYOtherRevenueAmt
PY Total Revenue$494,103PYTotalRevenueAmt
CY Total Revenue$170,895CYTotalRevenueAmt
CY Grants And Similar Paid$59,472CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$54,831PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$183,386PYOtherExpensesAmt
CY Other Expenses$10,671CYOtherExpensesAmt
PY Total Expenses$238,217PYTotalExpensesAmt
CY Total Expenses$70,143CYTotalExpensesAmt
PY Revenues Less Expenses$255,886PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$100,752CYRevenuesLessExpensesAmt
Total Assets BOY$734,410TotalAssetsBOYAmt
Total Assets EOY$838,148TotalAssetsEOYAmt
Total Liabilities BOY$5,200TotalLiabilitiesBOYAmt
Total Liabilities EOY$8,186TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$729,210NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$829,962NetAssetsOrFundBalancesEOYAmt
MissionFUNDRAISING AND ADVOCACY OF SERVICES TO SUPPORT PUBLIC MENTAL HEALTH.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$70,143ExpenseAmt
Grant$59,472GrantAmt
Revenue$247,334RevenueAmt
DescCONDUCT ACTIVITIES THAT PRODUCE AN AWARENESS OF MENTAL HEALTH ISSUES AND VOLUNTEERISM.Desc
Total Program Service Expenses$70,143TotalProgramServiceExpensesAmt
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 StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
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
Transaction With Control EntfalseTransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
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 Members15GoverningBodyVotingMembersCnt
Independent Voting Member15IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
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 BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldFLStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJILL FERGUSONPersonNm
Phone9416398300PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11700 EDUCATION WAYAddressLine1Txt
CityPUNTA GORDACityNm
State AbbreviationFLStateAbbreviationCd
ZIP33950ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JESSE SHINER
PRESIDENT2.00Yes (X)Yes (X)$0$0$0
CONNER HUBBLE
VICE-PRESIDENT2.00Yes (X)Yes (X)$0$0$0
KATHY NASH
TREASURER2.00Yes (X)Yes (X)$0$0$0
CHRISTY HURST
SECRETARY2.00Yes (X)Yes (X)$0$0$0
JACQUELINE BENJAMIN
DIRECTOR2.00Yes (X)$0$0$0
LORI GUZMAN
DIRECTOR2.00Yes (X)$0$0$0
LIZ GREEN
DIRECTOR2.00Yes (X)$0$0$0
BLAIR LOVEJOY
DIRECTOR2.00Yes (X)$0$0$0
LISA GALLUCCI
DIRECTOR2.00Yes (X)$0$0$0
DR MEGAN SILVESTRI
DIRECTOR2.00Yes (X)$0$0$0
SAM ALEXANDER
DIRECTOR2.00Yes (X)$0$0$0
JAMI JOANNES
DIRECTOR2.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$75,163TotalRevenueColumnAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$75,163ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$172,171FundraisingGrossIncomeAmt
Fundraising Direct Expenses$76,439FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$95,732TotalRevenueColumnAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$95,732ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$170,895TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$170,895ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$59,472TotalAmt
Program Services$59,472ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$225TotalAmt
Program Services$225ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$9,141TotalAmt
Program Services$9,141ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,305TotalAmt
Program Services$1,305ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$70,143TotalAmt
Program Services$70,143ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$237,876BOYAmt
EOY$283,795EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$481,398BOYAmt
EOY$549,652EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,500BOYAmt
EOY$620EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$688BOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$12,948BOYAmt
EOY$4,081EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$734,410BOYAmt
EOY$838,148EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
EOY$688EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$5,200BOYAmt
EOY$7,498EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$5,200BOYAmt
EOY$8,186EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$705,788BOYAmt
EOY$824,768EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$23,422BOYAmt
EOY$5,194EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$729,210BOYAmt
EOY$829,962EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$734,410BOYAmt
EOY$838,148EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$100,752ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Audit CommitteefalseAuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind
Other Support Sum$0OtherSupportSumAmt

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,400CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$4,456CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$7,857TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,400CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$4,456CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$7,857TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$0SubstantialContributorsTotAmt
Public Support Total170$7,857PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Total Support$7,857TotalSupportAmt
Public Support CY1701.00000PublicSupportCY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind
Public Support Total509$0PublicSupportTotal509Amt
Public Support CY5090PublicSupportCY509Pct
Investment Income CY0InvestmentIncomeCYPct

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1SUMMER BALLEvent1Nm
Gross Receipts Event1$158,126GrossReceiptsEvent1Amt
Gross Revenue Event1$158,126GrossRevenueEvent1Amt
Other Direct Expenses Event1$74,172OtherDirectExpensesEvent1Amt
Event2FRONT NINEEvent2Nm
Gross Receipts Event2$14,045GrossReceiptsEvent2Amt
Gross Revenue Event2$14,045GrossRevenueEvent2Amt
Other Direct Expenses Event2$2,267OtherDirectExpensesEvent2Amt
Gross Receipts Total$172,171GrossReceiptsTotalAmt
Gross Revenue Total Events$172,171GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$76,439OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$76,439DirectExpenseSummaryEventsAmt
Net Income Summary$95,732NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1CHARLOTTE BEHAVIORAL HEALTHCAREBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11700 EDUCATION AVEAddressLine1Txt
CityPUNTA GORDACityNm
State AbbreviationFLStateAbbreviationCd
ZIP33950ZIPCd
FieldValueIRS element (for citing)
Recipient EIN591234922RecipientEIN
IRC Section501C3IRCSectionDesc
Cash Grant$59,472CashGrantAmt
Purpose Of GrantASSISTANCEPurposeOfGrantTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePt VI, Line 11bFormAndLineReferenceDesc
ExplanationA DRAFT VERSION OF THE 990 (IDENTICAL TO THE VERSION THAT IS FILED WITH THE IRS) IS PROVIDED TO THE GOVERNING BODY RESPONSIBLE FOR PERFORMING A REVIEW PROCESS PRIOR TO FILING.ExplanationTxt