FURP.ORG / PUBLIC DATA EXPLORER

UNITED BROTHERHOOD OF CARPENTERS & JOINERS OF AMERICA: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
UNITED BROTHERHOOD OF CARPENTERS & JOINERS OF AMERICA (EIN 99-0054398)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-05-13
IRS object ID
202401349349308680
Schema version
2023v5.0
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)
Return2024-05-13T18:25:20-04:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN273701730PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MC GROUP HAWAII INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12733 E MANOA RD STE 200AddressLine1Txt
CityHONOLULUCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96822ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN990054398EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1UNITED BROTHERHOOD OF CARPENTERS &BusinessNameLine1Txt
Business Name Line2JOINERS OF AMERICA LOCAL 745BusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlUNITBusinessNameControlTxt
Phone8088475761PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11311 HOUGHTAILING STREETAddressLine1Txt
CityHONOLULUCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96817ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonTRAVIS MURAKAMIPersonNm
Person TitleTREASURERPersonTitleTxt
Phone8088475761PhoneNum
Signature2024-05-13SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstTRAVISPersonFirstNm
Person LastMURAKAMIPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonGARY Y MIYASHIROPreparerPersonNm
PTINP00404797PTIN
Phone8089885757PhoneNum
Preparation2024-05-13PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1CARPENTERS UNION LOCAL 745BusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerTRAVIS MURAKAMIPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11311 HOUGHTAILING ST SUITE 102AddressLine1Txt
CityHONOLULUCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96817ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$873,743GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation1901FormationYr
Legal Domicile StateHILegalDomicileStateCd
Activity Or MissionUNINCORPORATED LABOR ORGANIZATION PERTAINING TO AND PROMOTING CARPENTER CRAFTSActivityOrMissionDesc
Voting Members Governing Body10VotingMembersGoverningBodyCnt
Voting Members Independent10VotingMembersIndependentCnt
Total Employee2TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$839,164PYProgramServiceRevenueAmt
CY Program Service Revenue$820,737CYProgramServiceRevenueAmt
PY Investment Income$28PYInvestmentIncomeAmt
CY Investment Income$36CYInvestmentIncomeAmt
PY Other Revenue$59PYOtherRevenueAmt
CY Other Revenue$52,970CYOtherRevenueAmt
PY Total Revenue$839,251PYTotalRevenueAmt
CY Total Revenue$873,743CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$176,077PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$191,858CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$651,572PYOtherExpensesAmt
CY Other Expenses$580,396CYOtherExpensesAmt
PY Total Expenses$827,649PYTotalExpensesAmt
CY Total Expenses$772,254CYTotalExpensesAmt
PY Revenues Less Expenses$11,602PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$101,489CYRevenuesLessExpensesAmt
Total Assets BOY$204,234TotalAssetsBOYAmt
Total Assets EOY$305,723TotalAssetsEOYAmt
Total Liabilities BOY$203TotalLiabilitiesBOYAmt
Total Liabilities EOY$203TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$204,031NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$305,520NetAssetsOrFundBalancesEOYAmt
MissionUNINCORPORATED LABOR ORGANIZATION PERTAINING TO AND PROMOTING CARPENTER CRAFTS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescUNINCORPORATED LABOR ORGANIZATION PERTAINING TO AND PROMOTING CARPENTER CRAFTS.Desc
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
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
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
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document15IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee2EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
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 Members10GoverningBodyVotingMembersCnt
Independent Voting Member10IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
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
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonTRAVIS MURAKAMIPersonNm
Phone8088475761PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11311 HOUGHTAILING ST SUITE 102AddressLine1Txt
CityHONOLULUCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96817ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
ALFRED DELA CRUZ
PRESIDENT1.00Yes (X)$1,200$0$0
BARRY ASAO
VICE PRESIDE1.00Yes (X)$1,200$0$0
SHANNON-MARK CUSTODIO
RECORDING SE1.00Yes (X)$1,200$0$0
KYLE CHOCK
FINANCIAL SE1.00Yes (X)$0$0$0
TRAVIS MURAKAMI
TREASURER1.00Yes (X)$0$0$0
MANUEL CACHUELA JR
CONDUCTOR1.00Yes (X)$1,200$0$0
JUAN PADASDAO JR
WARDEN1.00Yes (X)$0$0$0
TERRY IKEDA
TRUSTEE1.00Yes (X)$1,200$0$0Yes (X)
FREDERICK CALLEON
TRUSTEE1.00Yes (X)$1,200$0$0Yes (X)
LOYCE MORRIS
TRUSTEE1.00Yes (X)$1,664$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$8,864TotalReportableCompFromOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES900099$813,725$813,725
FINES AND PERMITS900099$7,012$7,012
FieldValueIRS element (for citing)
Total Program Service Revenue$820,737TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$36TotalRevenueColumnAmt
Exclusion$36ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
REIMBURSEMENT EXP. FROM L746900099$52,878$52,878
HEMIC DIVIDEND900099$87$87
CC REBATES900099$5$5
FieldValueIRS element (for citing)
Other Revenue Total$52,970OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$873,743TotalRevenueColumnAmt
Related Or Exempt Func Income$873,707RelatedOrExemptFuncIncomeAmt
Exclusion$36ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$8,864TotalAmt
Management And General$8,864ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$91,704TotalAmt
Management And General$91,704ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$83,310TotalAmt
Management And General$83,310ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$7,980TotalAmt
Management And General$7,980ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$167TotalAmt
Management And General$167ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$21,571TotalAmt
Management And General$21,571ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$21,593TotalAmt
Management And General$21,593ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$2,965TotalAmt
Management And General$2,965ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$19,989TotalAmt
Management And General$19,989ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$603TotalAmt
Management And General$603ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,347TotalAmt
Management And General$1,347ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmt
PER CAPITA TAXES$482,624$482,624
CONTRIBUTIONS,FLOWER,GIFT$17,250$17,250
MEMBER PAC$5,062$5,062
MEMBERSHIP RECOGNITION$4,734$4,734

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$2,491TotalAmt
Management And General$2,491ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$772,254TotalAmt
Program Services$0ProgramServicesAmt
Management And General$772,254ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$197,377BOYAmt
EOY$296,560EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$87,091LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$82,509LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$2,276BOYAmt
EOY$4,582EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$4,581BOYAmt
EOY$4,581EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$204,234BOYAmt
EOY$305,723EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$203BOYAmt
EOY$203EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$203BOYAmt
EOY$203EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$204,031BOYAmt
EOY$305,520EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$204,031BOYAmt
EOY$305,520EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$204,234BOYAmt
EOY$305,723EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$101,489ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
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

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$64,294OtherCostOrOtherBasisAmt
Depreciation$64,294DepreciationAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$22,797OtherCostOrOtherBasisAmt
Depreciation$18,215DepreciationAmt
Book Value$4,582BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$4,582TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDEPOSITDesc
Amt$203Amt
FieldValueIRS element (for citing)
Total Liability$203TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$873,743TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$873,743RevenueSubtotalAmt
Total Revenue Per Form990$873,743TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$772,254TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$772,254ExpensesSubtotalAmt
Total Expenses Per Form990$772,254TotalExpensesPerForm990Amt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 6THERE ARE 4 MAIN CATEGORIES OF MEMBERSHIP STATUS: BENEFICIAL MEMBERS ARE WORKING MEMBERS THAT PAY FULL DUES. THEY HAVE FULL VOTING RIGHTS. NON-BENEFICIAL MEMBERS ARE MEMBERS WHO ARE NO LONGER WORKING AT THE TRADE AND WHO ARE TOTALLY DISABLED. THEY PAY REDUCED DUES, AND HAVE FULL VOTING RIGHTS. MEMBERS IN ARREARS ARE MEMBERS WHO ARE IN ARREARS FOUR OR MORE MONTHS OF DUES. THESE MEMBERS ARE NOT IN GOOD STANDING AND HAVE NO VOTING RIGHTS. RETIRED MEMBERS ARE MEMBERS WHO ARE NO LONGER WORKING AT THE TRADE AND HAVE FULL VOTING RIGHTS.
FORM 990, PAGE 6, PART VI, LINE 7ATHERE ARE 4 MAIN CATEGORIES OF MEMBERSHIP STATUS: BENEFICIAL MEMBERS ARE WORKING MEMBERS THAT PAY FULL DUES. THEY HAVE FULL VOTING RIGHTS. NON-BENEFICIAL MEMBERS ARE MEMBERS WHO ARE NO LONGER WORKING AT THE TRADE AND WHO ARE TOTALLY DISABLED. THEY PAY REDUCED DUES, AND HAVE FULL VOTING RIGHTS. MEMBERS IN ARREARS ARE MEMBERS WHO ARE IN ARREARS FOUR OR MORE MONTHS OF DUES. THESE MEMBERS ARE NOT IN GOOD STANDING AND HAVE NO VOTING RIGHTS. RETIRED MEMBERS ARE MEMBERS WHO ARE NO LONGER WORKING AT THE TRADE AND HAVE FULL VOTING RIGHTS.
FORM 990, PAGE 6, PART VI, LINE 11BTHE ORGANIZATION'S GOVERNING BODY DELEGATES THE REVIEW OF THE FORM 990 TO JOY NISHINO, EXECUTIVE REPRESENTATIVE FOR HAWAII REGIONAL COUNCIL OF CARPENTERS. THIS REPRESENTATIVE WILL REPORT BACK TO THE GOVERNING BODY REGARDING THE FILING OF THE FORM.
FORM 990, PAGE 6, PART VI, LINE 19THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.