PIERPONT FOUNDATION INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
PIERPONT FOUNDATION INC (EIN 46-5101425)
Tax period
2022-07-01 to 2023-06-30
Filed
2024-05-15
IRS object ID
202411369349312616
Schema version
2022v5.0
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)
Return2024-05-15T16:47:47-04:00ReturnTs
Tax Period End2023-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN352191230PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CONLEY CPA GROUP PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12857 WHITE HALL BLVDAddressLine1Txt
CityFAIRMONTCityNm
State AbbreviationWVStateAbbreviationCd
ZIP26554ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN465101425EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PIERPONT FOUNDATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlPIERBusinessNameControlTxt
Phone3042479835PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1500 GALLIHER DRIVEAddressLine1Txt
CityFAIRMONTCityNm
State AbbreviationWVStateAbbreviationCd
ZIP26554ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKATHY HYPESPersonNm
Person TitleFOUNDATION DIRECTORPersonTitleTxt
Phone3045347102PhoneNum
Signature2024-05-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstKATHYPersonFirstNm
Person LastHYPESPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJENNIFER K WADE CPAPreparerPersonNm
PTINP00235727PTIN
Phone3043662270PhoneNum
Preparation2024-05-15PreparationDt
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKATHY HYPESPrincipalOfficerNm
Gross Receipts$254,482GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.PIERPONT.EDU/GIVINGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2013FormationYr
Legal Domicile StateWVLegalDomicileStateCd
Activity Or MissionTHE ORGANIZATION PROVIDES SCHOLARSHIPS AND OTHER FINANCIAL SUPPORT TO PIERPONT COMMUNITY & TECHNICAL COLLEGE'S STUDENTS AND FACULTY.ActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent11VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$155,162PYContributionsGrantsAmt
CY Contributions Grants$130,758CYContributionsGrantsAmt
PY Program Service Revenue$5,155PYProgramServiceRevenueAmt
CY Program Service Revenue$5,458CYProgramServiceRevenueAmt
PY Investment Income-$17,523PYInvestmentIncomeAmt
CY Investment Income$5,199CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$142,794PYTotalRevenueAmt
CY Total Revenue$141,415CYTotalRevenueAmt
PY Grants And Similar Paid$121,088PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$112,125CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$5,536PYOtherExpensesAmt
CY Other Expenses$20,254CYOtherExpensesAmt
PY Total Expenses$126,624PYTotalExpensesAmt
CY Total Expenses$132,379CYTotalExpensesAmt
PY Revenues Less Expenses$16,170PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$9,036CYRevenuesLessExpensesAmt
Total Assets BOY$715,451TotalAssetsBOYAmt
Total Assets EOY$754,574TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$715,451NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$754,574NetAssetsOrFundBalancesEOYAmt
MissionTHE ORGANIZATION PROVIDES SCHOLARSHIPS AND OTHER FINANCIAL SUPPORT TO PIERPONT COMMUNITY & TECHNICAL COLLEGE'S STUDENTS AND FACULTY.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$112,125ExpenseAmt
Grant$112,125GrantAmt
DescTO SOLICIT, RECEIVE, MANAGE, AND ADMINISTER GIFTS ON BEHALF OF PIERPONT COMMUNITY & TECHNICAL COLLEGE.Desc
Total Program Service Expenses$112,125TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (true)DonorRstrOrQuasiEndowmentsInd
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 ActivitiesfalseFundraisingActivitiesInd
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
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
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 Members12GoverningBodyVotingMembersCnt
Independent Voting Member11IndependentVotingMemberCnt
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
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PIERPONT FOUNDATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3045347102PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1500 GALLIHER DRIVEAddressLine1Txt
CityFAIRMONTCityNm
State AbbreviationWVStateAbbreviationCd
ZIP26554ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
DR CHRIS EDWARDS
BOARD MEMBERYes (X)$0$0$0
RUSTY ELLIOTT
BOARD MEMBERYes (X)$0$0$0
NICK FANTASIA
BOARD MEMBERYes (X)$0$0$0
GEORGE BARBER III
BOARD MEMBERYes (X)$0$0$0
ANDY LANG
BOARD MEMBERYes (X)$0$0$0
JUSTIN LINDSEY
BOARD MEMBERYes (X)$0$0$0
MICHAEL MALFREGEOT
BOARD MEMBERYes (X)$0$0$0
LANCE MURRAY
BOARD MEMBERYes (X)$0$0$0
GREG WHITE
BOARD MEMBERYes (X)$0$0$0
AARON YANUZO
BOARD MEMBERYes (X)$0$0$0
KATHY HYPES
FOUNDATION D$0$0$0Yes (X)
NATALIE TENNANT
CHAIRMAN$0$0$0Yes (X)
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$130,758AllOtherContributionsAmt
Total Contributions$130,758TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
ADMINISTRATIVE FEES$5,407$5,407
OTHER INCOME$51$51
FieldValueIRS element (for citing)
Total Program Service Revenue$5,458TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$23,460TotalRevenueColumnAmt
Related Or Exempt Func Income$23,460RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$94,806SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$113,067SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$18,261SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$18,261TotalRevenueColumnAmt
Related Or Exempt Func Income-$18,261RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$141,415TotalRevenueColumnAmt
Related Or Exempt Func Income$5,199RelatedOrExemptFuncIncomeAmt
Exclusion$5,458ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$112,125TotalAmt
Program Services$112,125ProgramServicesAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$8,824TotalAmt
Management And General$8,824ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$10,830TotalAmt
Management And General$10,830ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$600TotalAmt
Management And General$600ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$132,379TotalAmt
Program Services$112,125ProgramServicesAmt
Management And General$20,254ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY-$2BOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$6,373BOYAmt
EOY$25,963EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$40,000BOYAmt
EOY$37,600EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$669,080BOYAmt
EOY$691,011EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$715,451BOYAmt
EOY$754,574EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$37,323BOYAmt
EOY$6,476EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$678,128BOYAmt
EOY$748,098EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$715,451BOYAmt
EOY$754,574EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$715,451BOYAmt
EOY$754,574EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$9,036ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$30,087NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
College OrganizationYes (X)CollegeOrganizationInd

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$155,162CurrentTaxYearMinus1YearAmt
Current Tax Year$130,758CurrentTaxYearAmt
Total$285,920TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$155,162CurrentTaxYearMinus1YearAmt
Current Tax Year$130,758CurrentTaxYearAmt
Total$285,920TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$285,920PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$12,512CurrentTaxYearMinus1YearAmt
Total$12,512TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$4,737CurrentTaxYearMinus1YearAmt
Current Tax Year$5,407CurrentTaxYearAmt
Total$10,144TotalAmt
FieldValueIRS element (for citing)
Total Support$308,576TotalSupportAmt
Gross Receipts Rltd Activities$35,972GrossReceiptsRltdActivitiesAmt
Public Support CY1700.92660PublicSupportCY170Pct
Public Support PY1700.90000PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferencePART II, LINE 10FormAndLineReferenceDesc
ExplanationOTHER INCOME 4,737ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Contributions$43,680ContributionsAmt
Investment Earnings Or Losses$19,580InvestmentEarningsOrLossesAmt
Grants Or Scholarships$24,536GrantsOrScholarshipsAmt
Administrative Expenses$4,834AdministrativeExpensesAmt
End Year Balance$441,291EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Contributions$475,160ContributionsAmt
Investment Earnings Or Losses-$61,692InvestmentEarningsOrLossesAmt
Grants Or Scholarships$3,350GrantsOrScholarshipsAmt
Administrative Expenses$2,718AdministrativeExpensesAmt
End Year Balance$407,400EndYearBalanceAmt
FieldValueIRS element (for citing)
Term Endowment Balance EOY1.00000TermEndowmentBalanceEOYPct
Endowments Held Unrelated OrgfalseEndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE D, PAGE 2, PART V, LINE 4FormAndLineReferenceDesc
ExplanationPROVIDE SCHOLARSHIPS AND OTHER FUNDING FOR STUDENTS AND FACULTY OF PIERPONT COMMUNITY & TECHNICAL COLLEGE.ExplanationTxt

Schedule I IRS990ScheduleI

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

Recipient Table RecipientTable (2 entries)

Business Name Line2RecipientBusinessName/BusinessNameLine2TxtAddress Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINCash GrantCashGrantAmtPurpose Of GrantPurposeOfGrantTxt
PIERPONT COMMUNITY &
TECHNICAL COLLEGE500 GALLIHER DRIVEFAIRMONTWV26554320260490$106,044STUDENT SCHOLARSHIPS
PIERPONT COMMUNITY &
TECHNICAL COLLEGE500 GALLIHER DRIVEFAIRMONTWV26554320260490$6,081BENEFIT OF COLLEGE

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.