BENEVOLENT TELEPHONE DEATH BENEFIT FUND INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: BENEVOLENT TELEPHONE DEATH BENEFIT FUND INC (EIN 04-2480299)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-03-09
IRS object ID: 202400699349300225
Schema version: 2023v4.0
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
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-03-09T14:51:17-05:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	042917204	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	ANSTISS & CO PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	6 OMNI WAY STE 201	AddressLine1Txt
City	CHELMSFORD	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	018244187	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	042480299	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BENEVOLENT TELEPHONE DEATH BENEFIT	BusinessNameLine1Txt
Business Name Line2	FUND INC	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	BENE	BusinessNameControlTxt
Phone	9784756570	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	38 ESSEX STREET	AddressLine1Txt
City	ANDOVER	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01810	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	PAUL A CHRZAN	PersonNm
Person Title	PRESIDENT/TREASURER	PersonTitleTxt
Phone	9784756570	PhoneNum
Signature	2024-03-09	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	PAUL	PersonFirstNm
Person Last	CHRZAN	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	false	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	RICHARD B DIONNE	PreparerPersonNm
PTIN	P00142882	PTIN
Phone	9784522500	PhoneNum
Preparation	2024-03-09	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	PAUL A CHRZAN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	15 DALE STREET	AddressLine1Txt
City	LUDLOW	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01056	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$1,804,479	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1970	FormationYr
Legal Domicile State	MA	LegalDomicileStateCd
Activity Or Mission	A MASSACHUSETTS CORPORATION THAT ENGAGES IN THE PAYMENT OF DEATH BENEFITS TO THE REMAINING MEMBERS OF THE NOW DECERTIFIED INTERNATIONAL BROTHERHOOD OF TELEPHONE WORKERS.	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$490,193	PYInvestmentIncomeAmt
CY Investment Income	$250,088	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$490,193	PYTotalRevenueAmt
CY Total Revenue	$250,088	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$384,650	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$397,400	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$3,275	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$266,214	PYOtherExpensesAmt
CY Other Expenses	$267,050	CYOtherExpensesAmt
PY Total Expenses	$654,139	PYTotalExpensesAmt
CY Total Expenses	$664,450	CYTotalExpensesAmt
PY Revenues Less Expenses	-$163,946	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$414,362	CYRevenuesLessExpensesAmt
Total Assets BOY	$5,858,035	TotalAssetsBOYAmt
Total Assets EOY	$5,855,228	TotalAssetsEOYAmt
Total Liabilities BOY	$1,700	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$5,856,335	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$5,855,228	NetAssetsOrFundBalancesEOYAmt
Mission	A MASSACHUSETTS CORPORATION THAT ENGAGES IN THE PAYMENT OF DEATH BENEFITS TO THE REMAINING MEMBERS OF THE NOW DECERTIFIED INTERNATIONAL BROTHERHOOD OF TELEPHONE WORKERS.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	A MASSACHUSETTS CORPORATION THAT ENGAGES IN THE PAYMENT OF DEATH BENEFITS TO THE REMAINING MEMBERS OF THE NOW DECERTIFIED INTERNATIONAL BROTHERHOOD OF TELEPHONE WORKERS.	Desc
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	1	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind	false	Form8899Filedind
Form1098 C Filed	false	Form1098CFiledInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	8	GoverningBodyVotingMembersCnt
Independent Voting Member	8	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ANDOVER ADMINISTRATIVE SERVICES	BusinessNameLine1Txt
Business Name Line2	ANDOVER ADMINISTRATIVE SERVICE	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Phone	9784756570	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	38 ESSEX STREET	AddressLine1Txt
Address Line2	38 ESSEX STREET	AddressLine2Txt
City	ANDOVER	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01810	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
LOUIS LAROCHELLE
TRUSTEE	1.00	Yes (X)	$0	$0	$0
JOHN EATON
TRUSTEE	1.00	Yes (X)	$0	$0	$0
DAVID DRISCOLL
TRUSTEE	1.00	Yes (X)	$0	$0	$0
RONALD S HIGH
TRUSTEE	1.00	Yes (X)	$0	$0	$0
ERNEST SULE
TRUSTEE	1.00	Yes (X)	$0	$0	$0
PAUL A CHRZAN
PRESIDENT/TR	1.00	Yes (X)	$0	$0	$0	Yes (X)
JOHN J HARDMAN
TRUSTEE	1.00	Yes (X)	$0	$0	$0
DAVID E PAUL JR
TRUSTEE	1.00	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
ANDOVER ADMINISTRATIVE SERVICES INC
38 ESSEX STREET	ANDOVER	MA	01810	ADMINISTRATOR	$120,000
UBS FINANCIAL SERVICES
38 ESSEX STREET	ANDOVER	MA	01810	INVESTMENT ADVI	$115,977

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$134,768	TotalRevenueColumnAmt
Related Or Exempt Func Income	$134,768	RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$1,669,711	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$1,554,391	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$115,320	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$115,320	TotalRevenueColumnAmt
Related Or Exempt Func Income	$115,320	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$250,088	TotalRevenueColumnAmt
Related Or Exempt Func Income	$250,088	RelatedOrExemptFuncIncomeAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$397,400	TotalAmt
Program Services	$397,400	ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$120,000	TotalAmt
Program Services	$120,000	ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$24,000	TotalAmt
Program Services	$24,000	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$2,855	TotalAmt
Program Services	$2,855	ProgramServicesAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$115,977	TotalAmt
Program Services	$115,977	ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$3,000	TotalAmt
Program Services	$3,000	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,218	TotalAmt
Program Services	$1,218	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$664,450	TotalAmt
Program Services	$664,450	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$19,367	BOYAmt
EOY	$12,194	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$102,000	BOYAmt
EOY	$125,051	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,626	BOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$3,000	BOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$5,732,042	BOYAmt
EOY	$5,717,983	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$5,858,035	BOYAmt
EOY	$5,855,228	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,700	BOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,700	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$5,856,335	BOYAmt
EOY	$5,855,228	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$5,856,335	BOYAmt
EOY	$5,855,228	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$5,858,035	BOYAmt
EOY	$5,855,228	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$414,362	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$413,255	NetUnrlzdGainsLossesInvstAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$663,343	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$413,255	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$413,255	RevenueNotReportedAmt
Revenue Subtotal	$250,088	RevenueSubtotalAmt
Total Revenue Per Form990	$250,088	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$664,450	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$664,450	ExpensesSubtotalAmt
Total Expenses Per Form990	$664,450	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE D, PAGE 3, PART X	FormAndLineReferenceDesc
Explanation	U.S. GAAP REQUIRES PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET). IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATION FOR YEARS PRIOR TO 2021.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 7A	THE INDIVIDUAL MEMBERS OF THE BOARD OF DIRECTORS OF THE FUND HAVE THE POWER TO ELECT OR TO APPOINT ONE OR MORE MEMBERS OF THE GOVERNING BODY
FORM 990, PAGE 6, PART VI, LINE 11B	A COPY OF THE FORM 990 IS AVAILABLE FOR REVIEW AT THE GENERAL OFFICE OF THE FUND. COPIES OF THE RETURN, GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE ALSO AVAILABLE TO THE PUBLIC AT THE MAIN OFFICE.
FORM 990, PAGE 6, PART VI, LINE 19	A COPY OF THE FORM 990 IS AVAILABLE FOR REVIEW AT THE GENERAL OFFICE OF THE FUND. COPIES OF THE RETURN, GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE ALSO AVAILABLE TO THE PUBLIC AT THE MAIN OFFICE.