STRATEGY STUDIO / PUBLIC DATA EXPLORER

NEVADA COMMUNITY SCHOOL FOUNDATION

Cite this

Plain text NEVADA COMMUNITY SCHOOL FOUNDATION. Strategy Studio, nonprofit organization profile, tax years 2013–2024. https://strategystudio.org/org/421479964. Retrieved 2026-10-20.

APA Strategy Studio. (n.d.). NEVADA COMMUNITY SCHOOL FOUNDATION [Nonprofit organization profile; tax years 2013–2024]. Retrieved October 20, 2026, from https://strategystudio.org/org/421479964

MLA “NEVADA COMMUNITY SCHOOL FOUNDATION.” Strategy Studio, tax years 2013–2024, https://strategystudio.org/org/421479964. Accessed 20 Oct. 2026.

Retrieved 2026-10-20; covers tax years 2013–2024. Data: Strategy Studio, CC BY 4.0.

2024 · Form 990 · revenue $82K · expenses $18K · assets $801K

EIN
42-1479964
Address
1035 15TH ST, NEVADA, IA 50201-1952
NTEE code
B11
Subsection
501(c)(3)
Ruling year
2000
Cross-check
ProPublica Nonprofit Explorer

Mission

TO PROVIDE BENEFITS TO THE NEVADA COMMUNITY SCHOOL DISTRICT WHERE TAX DOLLARS CANNOT REACH AND TO PROVIDE SCHOLARSHIPS TO STUDENTS BASED ON NEED AND LEADERSHIP.

Each tax year counts once: when a return was amended, only the latest return for that period is used below (superseded returns stay listed, greyed, under Finances).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

1 person paid across every filing: current people first, then by total pay from this organization. Organizations counts every nonprofit each person appears on.

NameLatest titleYearsLatest year payTotal pay from hereOrganizations
Jaccob Holm VICE PRESIDE2018-2024 $0$17,467 1

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
Zach Spyerman PRESIDENT2022-2024 Not reported $0 reported 1
Annmarie Kurtenbach TREASURER2014-2024 Not reported $0 reported 1
Leah Schmidt SECRETARY2019-2024 Not reported $0 reported 1
Bernie Stephenson (former) PRESIDENT2017-2021 Not reported $0 reported 1
Melissa Bauman (former) SECRETARY2017-2018 1 $0 reported 1
Molly Toot (former) PRESIDENT2016-2017 1 $0 reported 1
Mike Bates (former) PRESIDENT2016 1 $0 reported 1
Brady Sutton (former) VICE PRESIDE2013-2014 1 $0 reported 1
Tracy Ellingson (former) TREASURER2013-2014 1 $0 reported 1
Ann Kurtenbach (former) PRESIDENT2013 1 $0 reported 1

People by year

2024 · 4 people listed · none paid · 0 employees · 25 volunteers
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
ZACH SPYERMAN PRESIDENT- $0$0$0 $01
JACCOB HOLM VICE PRESIDE- $0$0$0 $01
ANNMARIE KURTENBACH TREASURER- $0$0$0 $01
LEAH SCHMIDT SECRETARY- $0$0$0 $01
2023 · 4 people listed · none paid · 0 employees · 25 volunteers
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
ZACH SPYERMAN PRESIDENT- $0$0$0 $01
JACCOB HOLM VICE PRESIDE- $0$0$0 $01
ANNMARIE KURTENBACH TREASURER- $0$0$0 $01
LEAH SCHMIDT SECRETARY- $0$0$0 $01
2022 · 4 people listed · none paid · 0 employees · 25 volunteers
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
ZACH SPYERMAN PRESIDENT- $0$0$0 $01
JACCOB HOLM VICE PRESIDE- $0$0$0 $01
ANNMARIE KURTENBACH TREASURER- $0$0$0 $01
LEAH SCHMIDT SECRETARY- $0$0$0 $01
2021 · 4 people listed · none paid · 0 employees · 25 volunteers
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
BERNIE STEPHENSON PRESIDENT- $0$0$0 $01
JACCOB HOLM VICE PRESIDE- $0$0$0 $01
ANNMARIE KURTENBACH TREASURER- $0$0$0 $01
LEAH SCHMIDT SECRETARY- $0$0$0 $01
2020 · 4 people listed · 1 paid, $5K · 0 employees · 25 volunteers
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
JACCOB HOLM VICE PRESIDE7 $0$5,390$0 $5,3901
BERNIE STEPHENSON PRESIDENT- $0$0$0 $01
ANNMARIE KURTENBACH TREASURER- $0$0$0 $01
LEAH SCHMIDT SECRETARY- $0$0$0 $01
2019 · 4 people listed · 1 paid, $12K · 0 employees · 25 volunteers
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
JACCOB HOLM VICE PRESIDE0 $0$12,077$0 $12,0771
BERNIE STEPHENSON PRESIDENT0 $0$0$0 $01
ANNMARIE KURTENBACH TREASURER- $0$0$0 $01
LEAH SCHMIDT SECRETARY- $0$0$0 $01
2018 · 4 people listed · none paid · 0 employees · 25 volunteers
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
BERNIE STEPHENSON PRESIDENT1 $0$0$0 $01
JACCOB HOLM VICE PRESIDE1 $0$0$0 $01
ANNMARIE KURTENBACH TREASURER1 $0$0$0 $01
MELISSA BAUMAN SECRETARY1 $0$0$0 $01
2017 · 4 people listed · none paid · 0 employees · 25 volunteers
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
MOLLY TOOT PRESIDENT1 $0$0$0 $01
BERNIE STEPHENSON VICE PRESIDE1 $0$0$0 $01
ANNMARIE KURTENBACH TREASURER1 $0$0$0 $01
MELISSA BAUMAN SECRETARY1 $0$0$0 $01
2016 · 3 people listed · none paid · 0 employees · 25 volunteers
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
MIKE BATES PRESIDENT1 $0$0$0 $01
MOLLY TOOT VICE PRESIDE1 $0$0$0 $01
ANNMARIE KURTENBACH TREASURER1 $0$0$0 $01
2014 · 3 people listed · none paid · 0 employees
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
ANNMARIE KURTENBACH PRESIDENT1 $0$0$0 $01
BRADY SUTTON VICE PRESIDE1 $0$0$0 $01
TRACY ELLINGSON TREASURER1 $0$0$0 $01
2013 · 3 people listed · none paid · 0 employees
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
ANN KURTENBACH PRESIDENT1 $0$0$0 $01
BRADY SUTTON VICE PRESIDE1 $0$0$0 $01
TRACY ELLINGSON TREASURER1 $0$0$0 $01

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.

2023 · 1 grant to organizations · $33K

Listed grants add up to $32,868; the return's “grants paid” expense line says $43,368. Returns can differ here (grants paid vs. accrued, items listed elsewhere); check the filing.

2021 · 1 grant to organizations · $26K

Listed grants add up to $25,543; the return's “grants paid” expense line says $35,043. Returns can differ here (grants paid vs. accrued, items listed elsewhere); check the filing.

2018 · 1 grant to organizations · $7K

Listed grants add up to $7,261; the return's “grants paid” expense line says $14,261. Returns can differ here (grants paid vs. accrued, items listed elsewhere); check the filing.

2017 · 1 grant to organizations · $15K

Listed grants add up to $14,571; the return's “grants paid” expense line says $20,071. Returns can differ here (grants paid vs. accrued, items listed elsewhere); check the filing.

2016 · 1 grant to organizations · $14K

Listed grants add up to $13,690; the return's “grants paid” expense line says $21,690. Returns can differ here (grants paid vs. accrued, items listed elsewhere); check the filing.

2014 · 1 grant to organizations · $228K

Listed grants add up to $227,892; the return's “grants paid” expense line says $234,892. Returns can differ here (grants paid vs. accrued, items listed elsewhere); check the filing.

2013 · 1 grant to organizations · $234K

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

Who gave

Contributor names are not public for this form type.

Public charities filing Form 990 or 990-EZ report large donors on Schedule B, but the IRS withholds their names and addresses from public copies. Private foundations (990-PF) are different: their contributors are public.

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
2024 · Form 990 period ending 2024-12-31 · view filing · original 990 ↗
$82,162$18,500 $800,635$800,635 $14,550$0 -025
2023 · Form 990 period ending 2023-12-31 · view filing · original 990 ↗
$54,229$43,413 $691,947$691,947 $20,990$0 -025
2022 · Form 990 period ending 2022-12-31 · view filing · original 990 ↗
$33,698$12,500 $619,816$619,816 $5,110$0 -025
2021 · Form 990 period ending 2021-12-31 · view filing · original 990 ↗
$49,083$35,083 $690,996$690,996 $12,062$0 -025
2020 · Form 990 period ending 2020-12-31 · view filing · original 990 ↗
$28,943$8,500 $596,391$596,391 $2,833$0 -025
2019 · Form 990 period ending 2019-12-31 · view filing · original 990 ↗
$44,728$7,397 $550,735$550,735 $2,612$0 -025
2018 · Form 990 period ending 2018-12-31 · view filing · original 990 ↗
$42,945$14,261 $451,184$451,184 $1,820$0 -025
2017 · Form 990 period ending 2017-12-31 · view filing · original 990 ↗
$43,827$20,111 $464,375$464,375 $2,321$0 -025
2016 · Form 990 period ending 2016-12-31 · view filing · original 990 ↗
$41,221$21,747 $402,985$402,985 $4,878$0 -025
2014 · Form 990 period ending 2014-12-31 · view filing · original 990 ↗
$121,764$234,945 $422,698$422,698 $97,718$0 -0-
2013 · Form 990 period ending 2013-12-31 · view filing · original 990 ↗
$541,452$472,077 $525,696$525,696 $510,960$0 -0-

Funders of this organization

3 grantors reported grants to this organization, $51,500 in all, tax years 2010 to 2025. Exact: the grantor wrote this organization's EIN. Fuzzy: the grantor wrote only a name (foundations' 990-PF has no EIN field), matched to the same or a near-identical name in the same state; the name as filed is shown. From the latest return for each grantor and year, so amended returns aren't counted twice. CSV

GrantorTypeMatchYears givenGrantsTotalLatest yearLatest year's amountGrants
WEATHERSPOON CHARITABLE FOUNDATION Private foundation Fuzzy filed as “NEVADA COMMUNITY SCHOOL FOUNDATION” 2010-2014 6$29,000 2014$8,000
show
NATIONAL CHRISTIAN CHARITABLE FOUNDATION DAF sponsor Exact 2013, 2022 2$20,000 2022$10,000
show
LAND O L FOUNDATION Private foundation Fuzzy filed as “NEVADA COMMUNITY SCHOOL FOUNDATION” 2021, 2025 2$2,500 2025$1,250
show

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
BERTHA BARTLETT PUBLIC LIBRARY FOUNDATIONIAB11 $77,314$570,634 BOARD MEMBER$0 Same NTEE code B11, revenue within 2x, same state
ELEANOR ROOSEVELT MIDDLE SCHOOL PTO INCIAB11 $77,919$41,005 TREASURER$0 Same NTEE code B11, revenue within 2x, same state
FRIENDS OF SACRED HEART SCHOOLIAB11 $81,937$11,198 Director$0 Same NTEE code B11, revenue within 2x, same state
WAVERLY PUBLIC LIBRARY FOUNDATIONIAB11 $85,854$49,213 President$0 Same NTEE code B11, revenue within 2x, same state
ADEL-DESOTO FINE ARTS BOOSTERS CLUB INCIAB11 $86,551$52,239 PRESIDENT$0 Same NTEE code B11, revenue within 2x, same state
AKRON-WESTFIELD ATHLETIC BOOSTER CLUBIAB11 $75,988$307,161 BOARD MEMBER$0 Same NTEE code B11, revenue within 2x, same state
NEWTON ATHLETIC BOOSTER CLUBIAB11 $84,967$84,973 VICE PRESIDENT$0 Same NTEE code B11, revenue within 2x, same state
HUMBOLDT MUSIC BOOSTERS INCIAB11 $80,235$92,290 TREASURER/DI$0 Same NTEE code B11, revenue within 2x, same state
DENVER CYCLONES BOOSTER CLUBIAB11 $82,853$55,661 PRESIDENT$0 Same NTEE code B11, revenue within 2x, same state
THE ST MARYS UNIVERSITY SCHOOL OF LAW FOUNDATIONTXB11 $77,625$63,136 PRESIDENT$0 Same NTEE code B11, revenue within 2x
CIRCLEVILLE CITY SCHOOLS FOUNDATIONOHB11 $84,451$30,608 TRUSTEE$0 Same NTEE code B11, revenue within 2x, similar name
POWELL SCHOOLS FOUNDATIONWYB11 $83,653$18,422 CHAIRMAN$0 Same NTEE code B11, revenue within 2x
EXPLORIS SCHOOL FOUNDATIONNCB11 $84,095$412,126 BOARD MEMBER$103,769 Same NTEE code B11, revenue within 2x, similar name
ELM GROVE COMMUNITY FOUNDATION INCWIB11 $86,770$32,802 Vice President$0 Same NTEE code B11, revenue within 2x, similar name
GREENEVILLE CITY SCHOOLS FOUNDATIONTNB11 $77,100$99,389 EXECUTIVE DI$34,500 Same NTEE code B11, revenue within 2x, similar name
TRIOPIA PUBLIC SCHOOLS FOUNDATIONILB11 $84,712$290,751 DIRECTOR$0 Same NTEE code B11, revenue within 2x
MARION P THOMAS CHARTER SCHOOL FOUNDATION INCNJB11 $78,998$35,677 Board Member$0 Same NTEE code B11, revenue within 2x
NORTH EAST EDUCATION FOUNDATIONPAB11 $80,904$85,517 President$0 Same NTEE code B11, revenue within 2x
HUBBARD EDUCATION FOUNDATIONTXB11 $86,782$3,868 VP OF PROGRAMS$0 Same NTEE code B11, revenue within 2x
NM INTERNATIONAL SCHOOL FOUNDATIONNMB11 $88,152$66,451 Past President$0 Same NTEE code B11, revenue within 2x
SUNNY ISLES BEACH K-8 COMMUNITY SCHOOL FUND INCFLB11 $87,340$46,685 Director$0 Same NTEE code B11, revenue within 2x
BLOOMFIELD HILLS SCHOOLS FOUNDATIONMIB11 $77,521$39,724 President$0 Same NTEE code B11, revenue within 2x
K-12 FOUNDATION FOR LAKE HAVASU UNIFIED SCHOOL DISTRICT 1AZB11 $76,387$50,351 Director$0 Same NTEE code B11, revenue within 2x
LAKELAND UNION HIGH SCHOOL DISTRICT FOUNDATION INCWIB11 $76,445$23,003 DIRECTOR$0 Same NTEE code B11, revenue within 2x
CANADIAN EDUCATION FOUNDATIONTXB11 $86,900$72,078 President$0 Same NTEE code B11, 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
BNY MELLON CHARITABLE GIFT FUND DAF sponsor$1,937,0004 12020–2023 GOOD STEWARD FOUNDATION OF MORRISVILLE VERMONT INC
DONOR ADVISED CHARITABLE GIVING DAF sponsor$468,90021 92017–2024 NEW PRAGUE AREA EDUCATION FOUNDATION; TEMPLETON COMMUNITY LIBRARY ASSOCIATION; POWELL SCHOOLS FOUNDATION; MCCALL DONNELLY EDUCATION FOUNDATION INC and 5 more
JEWISH COMMUNAL FUND DAF sponsor$250,0004 12011–2023 SUNNY ISLES BEACH K-8 COMMUNITY SCHOOL FUND INC
AMARILLO AREA FOUNDATION INC DAF sponsor$244,0103 12015–2024 CANADIAN EDUCATION FOUNDATION
COBB COMMUNITY FOUNDATION INC DAF sponsor$162,4632 12011–2015 COBB LIBRARY FOUNDATION
AMERICAN ONLINE GIVING FOUNDATION INC DAF sponsor$146,14910 52019–2024 HAMMER MONTESSORI FOUNDATION; PIONEER HIGH SCHOOL ROBOTICS INC; PARKWAY NORTH BAND BACKERS ASSOCIATION; DODGEN MIDDLE SCHOOL FOUNDATION INC and 1 more
NORTH EAST COMMUNITY FOUNDATION DAF sponsor$129,8166 12017–2024 NORTH EAST EDUCATION FOUNDATION
COMMUNITY FOUNDATION OF WESTERN MASSACHUSETTS DAF sponsor$125,0003 12016–2018 SOMERS EDUCATION FOUNDATION INC
COMMUNITYGIVING DAF sponsor$120,00010 12015–2024 TRIOPIA PUBLIC SCHOOLS FOUNDATION
FIDELITY INVESTMENTS CHARITABLE GIFT FUND DAF sponsor$117,5506 32020–2024 PIONEER HIGH SCHOOL ROBOTICS INC; TEMPLETON COMMUNITY LIBRARY ASSOCIATION; BLOOMFIELD HILLS SCHOOLS FOUNDATION
UNAKA FOUNDATION INC Private foundation$116,6001 12021–2021 GREENEVILLE CITY SCHOOLS FOUNDATION
BOSTON FOUNDATION INC DAF sponsor$81,5003 12020–2021 FRIENDS OF NEW HEIGHTS FOUNDATION
LUTHERAN LEGACY FOUNDATION INC DAF sponsor$80,0001 12012–2012 IMMANUEL LUTHERN SCHOOL EDUCATION FOUNDATION
THE BLACKBAUD GIVING FUND DAF sponsor$78,4715 42022–2023 BERTHA BARTLETT PUBLIC LIBRARY FOUNDATION; IMMANUEL LUTHERN SCHOOL EDUCATION FOUNDATION; PARKWAY NORTH BAND BACKERS ASSOCIATION; NEW PRAGUE AREA EDUCATION FOUNDATION
COMMUNITY FOUNDATIONS INC DAF sponsor$76,80014 12013–2019 CIRCLEVILLE CITY SCHOOLS FOUNDATION

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.

2024 · Form 990 · $18,500 spent · pay $0 · grants $18,500 · events $855
LineAs describedTotalProgramManagementFundraisingShare
Grants to US individuals $17,500$17,500-- 94.6%
Grants to US organizations and governments $1,000$1,000-- 5.4%
Fundraising events Eventdirect expenses; gross income $1,908$855reported apart
Total$18,500100%

View the filing

2023 · Form 990 · $43,413 spent · pay $0 · grants $43,368 · events $4,278
LineAs describedTotalProgramManagementFundraisingShare
Grants to US organizations and governments $32,868$32,868-- 75.7%
Grants to US individuals $10,500$10,500-- 24.2%
Office expenses $45-$45- 0.1%
Fundraising events Eventdirect expenses; gross income $8,531$4,278reported apart
Total$43,413100%

View the filing

2022 · Form 990 · $12,500 spent · pay $0 · grants $12,500 · events $0
LineAs describedTotalProgramManagementFundraisingShare
Grants to US individuals $11,500$11,500-- 92.0%
Grants to US organizations and governments $1,000$1,000-- 8.0%
Total$12,500100%

View the filing

2021 · Form 990 · $35,083 spent · pay $0 · grants $35,043 · events $1,342
LineAs describedTotalProgramManagementFundraisingShare
Grants to US organizations and governments $25,543$25,543-- 72.8%
Grants to US individuals $9,500$9,500-- 27.1%
Fees: legal $40-$40- 0.1%
Fundraising events Eventdirect expenses; gross income $2,656$1,342reported apart
Total$35,083100%

View the filing

2020 · Form 990 · $8,500 spent · pay $0 · grants $8,500 · events $1,421
LineAs describedTotalProgramManagementFundraisingShare
Grants to US individuals $8,500$8,500-- 100.0%
Fundraising events Eventdirect expenses; gross income $5,917$1,421reported apart
Total$8,500100%

View the filing

2019 · Form 990 · $7,397 spent · pay $0 · grants $7,397 · events $2,937
LineAs describedTotalProgramManagementFundraisingShare
Grants to US individuals $7,200$7,200-- 97.3%
Grants to US organizations and governments $197$197-- 2.7%
Fundraising events Eventdirect expenses; gross income $16,709$2,937reported apart
Total$7,397100%

View the filing

2018 · Form 990 · $14,261 spent · pay $0 · grants $14,261 · events $2,900
LineAs describedTotalProgramManagementFundraisingShare
Grants to US organizations and governments $7,261$7,261-- 50.9%
Grants to US individuals $7,000$7,000-- 49.1%
Fundraising events Eventdirect expenses; gross income $15,454$2,900reported apart
Total$14,261100%

View the filing

2017 · Form 990 · $20,111 spent · pay $0 · grants $20,071 · events $3,474
LineAs describedTotalProgramManagementFundraisingShare
Grants to US organizations and governments $14,571$14,571-- 72.5%
Grants to US individuals $5,500$5,500-- 27.3%
Office expenses $40-$40- 0.2%
Fundraising events Eventdirect expenses; gross income $17,907$3,474reported apart
Total$20,111100%

View the filing

2016 · Form 990 · $21,747 spent · pay $0 · grants $21,690 · events $4,148
LineAs describedTotalProgramManagementFundraisingShare
Grants to US organizations and governments $13,690$13,690-- 63.0%
Grants to US individuals $8,000$8,000-- 36.8%
Office expenses $57-$57- 0.3%
Fundraising events Eventdirect expenses; gross income $22,028$4,148reported apart
Total$21,747100%

View the filing

2014 · Form 990 · $234,945 spent · pay $0 · grants $234,892 · events $0
LineAs describedTotalProgramManagementFundraisingShare
Grants to US organizations and governments $227,892$227,892-- 97.0%
Grants to US individuals $7,000$7,000-- 3.0%
Office expenses $53-$53- 0.0%
Total$234,945100%

View the filing

2013 · Form 990 · $472,077 spent · pay $0 · grants $234,214 · events $0
LineAs describedTotalProgramManagementFundraisingShare
Grants to US organizations and governments $234,214$234,214-- 49.6%
Other (as described)AUDITORIUM $208,084$208,084-- 44.1%
Other (as described)WIND TURBINE REPAIR $28,002-$28,002- 5.9%
Other (as described)FUNDRASING EXPENSE $1,749--$1,749 0.4%
Office expenses $28-$28- 0.0%
Total$472,077100%

View the filing