STRATEGY STUDIO / PUBLIC DATA EXPLORER

ATCHISON RIVERFRONT DEVELOPMENT FOUNDATION INC

Cite this

Plain text ATCHISON RIVERFRONT DEVELOPMENT FOUNDATION INC. Strategy Studio, nonprofit organization profile, tax years 2010–2025. https://strategystudio.org/org/201767685. Retrieved 2026-10-19.

APA Strategy Studio. (n.d.). ATCHISON RIVERFRONT DEVELOPMENT FOUNDATION INC [Nonprofit organization profile; tax years 2010–2025]. Retrieved October 19, 2026, from https://strategystudio.org/org/201767685

MLA “ATCHISON RIVERFRONT DEVELOPMENT FOUNDATION INC.” Strategy Studio, tax years 2010–2025, https://strategystudio.org/org/201767685. Accessed 19 Oct. 2026.

Retrieved 2026-10-19; covers tax years 2010–2025. Data: Strategy Studio, CC BY 4.0.

2025 · Form 990PF · revenue $66K · expenses $48K · assets $963K

Also known as
FOUNDATION INC
EIN
20-1767685
Address
221 N 6TH ST, ATCHISON, KS 66002-2453
NTEE code
A80
Subsection
501(c)(3)
Ruling year
2005
Cross-check
ProPublica Nonprofit Explorer

Mission

OUR PURPOSE IS TO ASSIST THE CITY OF ATCHISON KS MAINTAIN, ENHANCE AND PROMOTE THE ATCHISON RIVERFRONT PARK.

Each tax year counts once: when a return was amended, only the latest return for that period is used below (superseded returns stay listed, greyed, under Finances).

People paid by the organization

None of the 10 people listed on these returns reported compensation from the organization. They are listed below.

Officers and directors, no compensation reported

10 people listed on the returns with $0 (or no amount) in every compensation column: current people first. Hours are as filed on the latest return each person appears on.

NameLatest titleYearsHrs/wk (latest)CompensationOrganizations
Patsy Porter Secretary2010-2025 3 $0 reported 4
Mark Windsor President2010-2025 3 $0 reported 4
Larry Mears Director2010-2025 1 $0 reported 4
Cole Siebenmorgen Vice President2025 1 $0 reported 1
Nick Caudle Director2025 1 $0 reported 1
Sarah Bakri Director2025 1 $0 reported 1
Emily Gardner Director2025 1 $0 reported 1
Karen Seaberg (former) Vice President2010-2024 2 $0 reported 2
Cole Siebenmorgan (former) Director2022-2024 1 $0 reported 1
Robert Adrian (former) PRESIDENT2010-2021 1 $0 reported 1

People by year

2025 · 7 people listed · none paid
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
MARK WINDSOR President3 $0-- $04
COLE SIEBENMORGEN Vice President1 $0-- $01
PATSY PORTER Secretary3 $0-- $04
LARRY MEARS Director1 $0-- $04
NICK CAUDLE Director1 $0-- $01
SARAH BAKRI Director1 $0-- $01
EMILY GARDNER Director1 $0-- $01
2024 · 5 people listed · none paid
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
MARK WINDSOR President2 $0-- $04
KAREN SEABERG Vice President2 $0-- $02
PATSY PORTER Secretary5 $0-- $04
LARRY MEARS Director1 $0-- $04
COLE SIEBENMORGAN Director1 $0-- $01
2023 · 5 people listed · none paid
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
MARK WINDSOR PRESIDENT2 $0-$0 $04
KAREN SEABERG VICE-PRESIDE2 $0-$0 $02
PATSY PORTER SECRETARY/TR2 $0-$0 $04
LARRY MEARS DIRECTOR1 $0-$0 $04
COLE SIEBENMORGAN DIRECTOR1 $0-$0 $01
2022 · 5 people listed · none paid
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
MARK WINDSOR PRESIDENT1 $0-$0 $04
KAREN SEABERG VICE-PRESIDE1 $0-$0 $02
PATSY PORTER SECRETARY/TR1 $0-$0 $04
LARRY MEARS DIRECTOR1 $0-$0 $04
COLE SIEBENMORGAN DIRECTOR1 $0-$0 $01
2021 · 5 people listed · none paid
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
ROBERT ADRIAN PRESIDENT1 $0-$0 $01
KAREN SEABERG VICE-PRESIDE1 $0-$0 $02
PATSY PORTER SECRETARY1 $0-$0 $04
MARK WINDSOR TREASURER1 $0-$0 $04
LARRY MEARS DIRECTOR1 $0-$0 $04
2020 · 5 people listed · none paid
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
ROBERT ADRIAN PRESIDENT0 $0-$0 $01
KAREN SEABERG VICE-PRESIDE0 $0-$0 $02
PATSY PORTER SECRETARY0 $0-$0 $04
MARK WINDSOR TREASURER0 $0-$0 $04
LARRY MEARS DIRECTOR0 $0-$0 $04
2019 · 5 people listed · none paid
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
ROBERT ADRIAN PRESIDENT1 $0-$0 $01
KAREN SEABERG VICE-PRESIDE1 $0-$0 $02
PATSY PORTER SECRETARY1 $0-$0 $04
MARK WINDSOR TREASURER1 $0-$0 $04
LARRY MEARS DIRECTOR1 $0-$0 $04
2018 · 5 people listed · none paid
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
ROBERT ADRIAN PRESIDENT0 $0-$0 $01
KAREN SEABERG VICE-PRESIDE0 $0-$0 $02
PATSY PORTER SECRETARY0 $0-$0 $04
MARK WINDSOR TREASURER0 $0-$0 $04
LARRY MEARS DIRECTOR0 $0-$0 $04
2017 · 5 people listed · none paid
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
ROBERT ADRIAN PRESIDENT2 $0-$0 $01
KAREN SEABERG VICE-PRESIDE2 $0-$0 $02
PATSY PORTER SECRETARY2 $0-$0 $04
MARK WINDSOR TREASURER2 $0-$0 $04
LARRY MEARS DIRECTOR2 $0-$0 $04
2015 · 5 people listed · none paid
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
ROBERT ADRIAN PRESIDENT1 $0-$0 $01
KAREN SEABERG VICE-PRESIDE1 $0-$0 $02
PATSY PORTER SECRETARY1 $0-$0 $04
MARK WINDSOR TREASURER1 $0-$0 $04
LARRY MEARS DIRECTOR1 $0-$0 $04
2014 · 5 people listed · none paid · 0 employees
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
ROBERT ADRIAN PRESIDENT1 $0$0$0 $01
KAREN SEABERG VICE-PRESIDE1 $0$0$0 $02
PATSY PORTER SECRETARY1 $0$0$0 $04
MARK WINDSOR TREASURER1 $0$0$0 $04
LARRY MEARS DIRECTOR1 $0$0$0 $04
2013 · 5 people listed · none paid · 0 employees
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
ROBERT ADRIAN PRESIDENT1 $0$0$0 $01
KAREN SEABERG VICE-PRESIDE1 $0$0$0 $02
PATSY PORTER SECRETARY1 $0$0$0 $04
MARK WINDSOR TREASURER1 $0$0$0 $04
LARRY MEARS DIRECTOR1 $0$0$0 $04
2012 · 5 people listed · none paid · 0 employees
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
ROBERT ADRIAN PRESIDENT1 $0$0$0 $01
KAREN SEABERG VICE-PRESIDE1 $0$0$0 $02
PATSY PORTER SECRETARY1 $0$0$0 $04
MARK WINDSOR TREASURER1 $0$0$0 $04
LARRY MEARS DIRECTOR1 $0$0$0 $04
2011 · 5 people listed · none paid · 0 employees · 5 volunteers
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
LARRY MEARS DIRECTOR1 $0$0$0 $04
ROBERT ADRIAN PRESIDENT2 $0$0$0 $01
KAREN SEABERG VICE-PRESIDE1 $0$0$0 $02
PATSY PORTER SECRETARY1 $0$0$0 $04
MARK WINDSOR TREASURER1 $0$0$0 $04
2010 · 5 people listed · none paid · 0 employees · 5 volunteers
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
LARRY MEARS DIRECTOR1 $0$0$0 $04
ROBERT ADRIAN PRESIDENT1 $0$0$0 $01
KAREN SEABERG VICE-PRESIDE1 $0$0$0 $02
PATSY PORTER SECRETARY1 $0$0$0 $04
MARK WINDSOR TREASURER1 $0$0$0 $04

Highest-paid independent contractors

No independent contractors reported.

Who the money went to

Grants this organization reported paying: Schedule I Part II of the Form 990, or the grants-paid list on the 990-PF. Open a year for every recipient. Recipients link to their own page when the grant names an EIN we have (990-PF grants list no EIN, so those link only on an exact, unique name and state). Grants to individuals are counted; their names are not shown.

2025 · 0 grants to organizations · $0 · 1 grant to individuals · $43K
2024 · 0 grants to organizations · $0 · 1 grant to individuals · $38K
2023 · 1 grant to organizations · $38K
2022 · 1 grant to organizations · $48K
2021 · 1 grant to organizations · $46K
2020 · 1 grant to organizations · $45K
2019 · 1 grant to organizations · $45K
2018 · 2 grants to organizations · $47K
2017 · 0 grants to organizations · $0 · 1 grant to individuals · $41K

Negative amounts are returned or refunded grants; they are listed last and left out of the totals of grants paid.

Who gave

No contributors are listed on Schedule B in the e-filed returns we have for this organization.

Finances

Newest first. Each filing: its name on one row, its figures on the row beneath. Greyed filings are superseded by a later return for the same period and are left out everywhere else on this page.

RevenueExpensesAssetsNet assetsContributionsProgram revenueOfficer payEmployeesVolunteers
2025 · Form 990PF period ending 2025-12-31 · view filing · original 990 ↗
$65,981$48,110 $962,880$962,880 $58- ---
2024 · Form 990PF period ending 2024-12-31 · view filing · original 990 ↗
$72,347$42,834 $899,673$899,673 $318- ---
2023 · Form 990PF period ending 2023-12-31 · view filing · original 990 ↗
-$87,663$43,399 $805,880$805,880 -- ---
2022 · Form 990PF period ending 2022-12-31 · view filing · original 990 ↗
-$5,428$52,274 $761,826$761,826 -- ---
2021 · Form 990PF period ending 2021-12-31 · view filing · original 990 ↗
$123,765$50,947 $969,834$969,834 -- ---
2020 · Form 990PF period ending 2020-12-31 · view filing · original 990 ↗
$59,902$48,926 $910,593$910,593 -- ---
2019 · Form 990PF period ending 2019-12-31 · view filing · original 990 ↗
$28,978$51,869 $972,997$972,997 -- ---
2018 · Form 990PF period ending 2018-12-31 · view filing · original 990 ↗
$67,091$56,745 $827,968$827,968 -- ---
2017 · Form 990PF period ending 2017-12-31 · view filing · original 990 ↗
$91,117$47,316 $943,189$943,189 -- ---
2015 · Form 990PF period ending 2015-12-31 · view filing · original 990 ↗
$62,758$5,910 $876,722$876,722 -- ---
2014 · Form 990 period ending 2014-12-31 · view filing · original 990 ↗
$73,527$5,950 $915,775$915,775 $0$0 -0-
2013 · Form 990 period ending 2013-12-31 · view filing · original 990 ↗
$107,173$5,264 $848,198$848,198 $0$0 -0-
2012 · Form 990 period ending 2012-12-31 · view filing · original 990 ↗
$261,889$14,725 $746,289$746,289 $175,438$0 -0-
2011 · Form 990 period ending 2011-12-31 · view filing · original 990 ↗
-$12,994$3,579 $499,125$499,125 $4,000$0 -05
2010 · Form 990 period ending 2010-12-31 · view filing · original 990 ↗
$52,566$7,377 $515,698$515,698 $13,799$0 -05

Funders of this organization

Not reported: no grants to this organization appear in the filings we have (tax years 2010 to 2025).

Similar organizations

Ranked without any AI: same NTEE code first, then the same NTEE group; then revenue within 2x, 5x or 10x; then the same state; then similar name and mission text. Same state only · More (100)

OrganizationStateNTEELatest revenueLatest expensesTop-paid titleTop payWhy similar
PHILLIPSBURG WESTERN HERITAGE FOUNDATIONKSA80 $86,984$188,071 President$0 Same NTEE code A80, revenue within 2x, same state
HISTORIC ABILENE INCKSA80 $77,517$73,575 DIRECTOR$0 Same NTEE code A80, revenue within 2x, same state
THE BENSON HISTORICAL MUSEUM INCKSA80 $67,549$81,374 President$0 Same NTEE code A80, revenue within 2x, same state
GOVE COUNTY HISTORICAL ASSOCIATIONKSA80 $54,110$32,420 Director$0 Same NTEE code A80, revenue within 2x, same state
CELEBRATING PARSONS INCKSA80 $81,643$101,050 PRESIDENT$0 Same NTEE code A80, revenue within 2x, same state
FRIENDS OF CEDAR CREST ASSOCIATIONKSA80 $69,406$44,565 HONORARY MEMBER$0 Same NTEE code A80, revenue within 2x, same state
ST PETER AND PAUL HERITAGE ASSOCIATIONKSA80 $58,017$33,601 President$0 Same NTEE code A80, revenue within 2x, same state
SHERIDAN COUNTY HISTORICAL SOCIETY INCORPORATEDKSA80 $68,170$80,330 DIRECTOR$0 Same NTEE code A80, revenue within 2x, same state
WATERVILLE PRESERVATION SOCIETYKSA80 $89,566$86,153 PRESIDENT$0 Same NTEE code A80, revenue within 2x, same state
ROSE HILL HISTORICAL SOCIETYKSA80 $55,396$19,369 President$0 Same NTEE code A80, revenue within 2x, same state
IRVINGTON DEVELOPMENT ORGANIZATION INCINA80 $57,965$124,719 EXECUTIVE DIRECTOR$0 Same NTEE code A80, revenue within 2x
1857 FOUNDATION INCALA80 $71,548$883 PRESIDENT$0 Same NTEE code A80, revenue within 2x
1852 FOUNDATION INCINA80 $60,475$164,234 President$0 Same NTEE code A80, revenue within 2x
FRYS LYON FOUNDATION INCFLA80 $63,897$63,897 PRESIDENT$0 Same NTEE code A80, revenue within 2x
GREATER RUXTON AREA FOUNDATION INCMDA80 $73,167$58,693 President$0 Same NTEE code A80, revenue within 2x
GREATER PATCHOGUE FOUNDATION INCNYA80 $74,531$102,883 Member at Large$0 Same NTEE code A80, revenue within 2x
EAST ROW HISTORIC FOUNDATION INCKYA80 $87,052$77,370 PRESIDENT$0 Same NTEE code A80, revenue within 2x
ONEIL FORD FOUNDATION INCTXA80 $53,300$80,376 EXECUTIVE DI$25,000 Same NTEE code A80, revenue within 2x
GRAND IGLOO FOUNDATION INCAKA80 $61,798$27,723 PRESIDENT$0 Same NTEE code A80, revenue within 2x
SWAN HISTORICAL FOUNDATION INCNJA80 $71,560$20,557 TRUSTEE$0 Same NTEE code A80, revenue within 2x
CAMARILLO RANCH FOUNDATION INCCAA80 $81,758$58,310 President$0 Same NTEE code A80, revenue within 2x
AIRMAN HERITAGE FOUNDATION INCTXA80 $90,115$108,190 Director$0 Same NTEE code A80, revenue within 2x
FORT ATKINSON FOUNDATIONNEA80 $54,082$30,227 Director$0 Same NTEE code A80, revenue within 2x
LAMPLIGHTER FOUNDATION INCNYA80 $63,001$86,981 BOARD MEMBER$0 Same NTEE code A80, revenue within 2x
THE BOX CAR FOUNDATION INCILA80 $75,645$950 Director$0 Same NTEE code A80, revenue within 2x

Who funds organizations like this

Grantors that funded the 100 most similar organizations. Ranked by total given to them. Foundations (990-PF) and donor-advised fund sponsors only. Same matching as Funders above (by EIN, or by name for foundations).

GrantorTypeTotal givenGrantsOrganizations fundedYearsWhich ones
FOUNDATION FOR THE CAROLINAS DAF sponsor$649,94013 22015–2024 LEGION SIX HISTORICAL FOUNDATION INC; COLONIAL SEAPORT FOUNDATION
LEONA M & HARRY B HELMSLEY CHARITABLE TRUST Private foundation$530,1392 12020–2022 FORT ATKINSON FOUNDATION
INDIANAPOLIS FOUNDATION INC DAF sponsor$448,6678 22014–2023 CHATHAM ARCH NEIGHBORHOOD FOUNDATION INC; IRVINGTON DEVELOPMENT ORGANIZATION INC
ELIZABETH ALLAN & WARREN SHELDEN FUND Private foundation$290,00011 12013–2024 HISTORIC ELMWOOD FOUNDATION
CHARLES STEWART MOTT FOUNDATION Private foundation$282,9805 12015–2021 HISTORIC ELMWOOD FOUNDATION
SAN FRANCISCO FOUNDATION DAF sponsor$275,0004 12014–2022 URBAN PRESERVATION FOUNDATION
LINCOLN COMMUNITY FOUNDATION INC DAF sponsor$256,54510 12013–2024 WYUKA HISTORICAL FOUNDATION
DONALD E NIELSEN FOUNDATION INC Private foundation$250,0001 12020–2020 FORT ATKINSON FOUNDATION
MARY MORTON PARSONS FOUNDATION Private foundation$250,0001 12019–2019 FORT MONROE FOUNDATION
HAMPTON ROADS COMMUNITY FOUNDATION DAF sponsor$250,0003 12019–2020 FORT MONROE FOUNDATION
RASMUSON FOUNDATION Private foundation$227,5005 12013–2023 GRAND IGLOO FOUNDATION INC
NATIONAL PHILANTHROPIC TR DAF sponsor$207,5003 32019–2024 THE GREAT BATH FOUNDATION; AMERICAN ASSOCIATES OF THE ST CATHERINE FOUNDATION INC; NEW YORKS LANDMARKS PRESERVATION FOUNDATION INC
GREATER NORTHWEST KANSAS COMMUNITY FOUNDATION DAF sponsor$202,63214 22015–2024 SHERIDAN COUNTY HISTORICAL SOCIETY INCORPORATED; PHILLIPSBURG WESTERN HERITAGE FOUNDATION
TOWNEBANK FOUNDATION Private foundation$200,0002 12018–2019 FORT MONROE FOUNDATION
THE COMMUNITY TRUST FOUNDATION INC DAF sponsor$200,0001 12012–2012 OAKLAND HERITAGE COMMUNITY FOUNDATION INC

The full list · all similar organizations

Where the money went

Every expense line on each return, biggest first: Form 990 Part IX (with its program, management and fundraising columns), 990-EZ Part I, or 990-PF Part I. Event marks lines the organization itself describes as events. “Events” in each summary adds those lines, conferences and meetings, and the direct costs of fundraising events. Unusual is not the same as improper. Many of these patterns have ordinary explanations. Check the filing.

2025 · Form 990PF · $48,110 spent · pay $0 · grants $43,000 · events $0
LineAs describedTotalShare
Contributions, gifts, grants paid $43,000 89.4%
Fees: other professional $4,525 9.4%
Other expenses $585 1.2%
Total$48,110100%

View the filing

2024 · Form 990PF · $42,834 spent · pay $0 · grants $38,000 · events $0
LineAs describedTotalShare
Contributions, gifts, grants paid $38,000 88.7%
Fees: other professional $4,560 10.6%
Other expenses $274 0.6%
Total$42,834100%

View the filing

2023 · Form 990PF · $43,399 spent · pay $0 · grants $38,000 · events $0
LineAs describedTotalShare
Contributions, gifts, grants paid $38,000 87.6%
Fees: other professional $5,088 11.7%
Taxes $183 0.4%
Other expenses $128 0.3%
Total$43,399100%

View the filing

2022 · Form 990PF · $52,274 spent · pay $0 · grants $48,000 · events $0
LineAs describedTotalShare
Contributions, gifts, grants paid $48,000 91.8%
Fees: other professional $4,198 8.0%
Other expenses $76 0.1%
Total$52,274100%

View the filing

2021 · Form 990PF · $50,947 spent · pay $0 · grants $46,000 · events $0
LineAs describedTotalShare
Contributions, gifts, grants paid $46,000 90.3%
Fees: other professional $4,670 9.2%
Taxes $201 0.4%
Other expenses $76 0.1%
Total$50,947100%

View the filing

2020 · Form 990PF · $48,926 spent · pay $0 · grants $44,708 · events $0
LineAs describedTotalShare
Contributions, gifts, grants paid $44,708 91.4%
Fees: other professional $3,722 7.6%
Taxes $314 0.6%
Interest $106 0.2%
Other expenses $76 0.2%
Total$48,926100%

View the filing

2019 · Form 990PF · $51,869 spent · pay $0 · grants $45,000 · events $0
LineAs describedTotalShare
Contributions, gifts, grants paid $45,000 86.8%
Fees: other professional $6,793 13.1%
Other expenses $76 0.1%
Total$51,869100%

View the filing

2018 · Form 990PF · $56,745 spent · pay $0 · grants $46,529 · events $0
LineAs describedTotalShare
Contributions, gifts, grants paid $46,529 82.0%
Fees: other professional $7,026 12.4%
Taxes $3,114 5.5%
Other expenses $76 0.1%
Total$56,745100%

View the filing

2017 · Form 990PF · $47,316 spent · pay $0 · grants $40,656 · events $0
LineAs describedTotalShare
Contributions, gifts, grants paid $40,656 85.9%
Fees: other professional $6,374 13.5%
Taxes $101 0.2%
Interest $96 0.2%
Other expenses $89 0.2%
Total$47,316100%

View the filing

2015 · Form 990PF · $5,910 spent · pay $0 · grants $0 · events $0
LineAs describedTotalShare
Fees: other professional $5,834 98.7%
Other expenses $76 1.3%
Total$5,910100%

View the filing

2014 · Form 990 · $5,950 spent · pay $0 · grants $0 · events $0
LineAs describedTotalProgramManagementFundraisingShare
Fees: investment management $5,910-$5,910- 99.3%
Fees: other services $40-$40- 0.7%
Total$5,950100%

View the filing

2013 · Form 990 · $5,264 spent · pay $0 · grants $0 · events $0
LineAs describedTotalProgramManagementFundraisingShare
Fees: investment management $5,191-$5,191- 98.6%
Fees: other services $40-$40- 0.8%
Office expenses $33-$33- 0.6%
Total$5,264100%

View the filing

2012 · Form 990 · $14,725 spent · pay $0 · grants $0 · events $0
LineAs describedTotalProgramManagementFundraisingShare
Other (as described)IMPROVEMENTS TO RIVERFRON $10,221$10,221-- 69.4%
Fees: investment management $4,428-$4,428- 30.1%
Other (as described)FILING FEES $40-$40- 0.3%
Office expenses $36-$36- 0.2%
Total$14,725100%

View the filing

2011 · Form 990 · $3,579 spent · pay $0 · grants $0 · events $0
LineAs describedTotalProgramManagementFundraisingShare
Other (as described)INVESTMENT FEES $3,440-$3,440- 96.1%
Interest $66-$66- 1.8%
Other (as described)OTHER TAXES $40-$40- 1.1%
Office expenses $33-$33- 0.9%
Total$3,579100%

View the filing

2010 · Form 990 · $7,377 spent · pay $0 · grants $0 · events $0
LineAs describedTotalProgramManagementFundraisingShare
Other (as described)USS ARIZONA DISPLAY $4,924$4,924-- 66.7%
Other (as described)INVESTMENT FEES $2,413-$2,413- 32.7%
Other (as described)OTHER TAXES $40-$40- 0.5%
Total$7,377100%

View the filing