FURP.ORG / PUBLIC DATA EXPLORER

FULU FOUNDATION: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
FULU FOUNDATION (EIN 36-4409239)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-05-22
IRS object ID
202441439349101119
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)
Return2024-05-22T15:11:53-04:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN462586516PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ARCC CONSULTING CORPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1246 E Deerpath Rd Suite 1AddressLine1Txt
CityLake ForestCityNm
State AbbreviationILStateAbbreviationCd
ZIP60045ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN364409239EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FULU FoundationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlFULUBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1195 GraftonAddressLine1Txt
CityLake BluffCityNm
State AbbreviationILStateAbbreviationCd
ZIP60044ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonFULU Mou-YingPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone8477575864PhoneNum
Signature2024-04-24SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstFULUPersonFirstNm
Person LastMou-YingPersonLastNm
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonChitrak PatelPreparerPersonNm
PTINP01397594PTIN
Phone8472950671PhoneNum
Preparation2024-05-22PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
OOB Security Verification11OOBSecurityVerificationCd
Authentication Assurance LevelAAL2AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$389,361FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$63,969ContriRcvdRevAndExpnssAmt
Dividends Rev And Expnss$4,334DividendsRevAndExpnssAmt
Dividends Net Invst Incm$4,334DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$10,919NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$57,958GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$10,919CapGainNetIncmNetInvstIncmAmt
Net ST Capital Gain Adj Net Incm$5,450NetSTCapitalGainAdjNetIncmAmt
Total Rev And Expnss$79,222TotalRevAndExpnssAmt
Total Net Invst Incm$15,253TotalNetInvstIncmAmt
Total Adj Net Incm$5,450TotalAdjNetIncmAmt
Taxes Rev And Expnss$15TaxesRevAndExpnssAmt
Taxes Dsbrs Chrtbl$15TaxesDsbrsChrtblAmt
Other Expenses Rev And Expnss$6,870OtherExpensesRevAndExpnssAmt
Other Expenses Adj Net Incm$6,870OtherExpensesAdjNetIncmAmt
Tot Opr Expenses Rev And Expnss$6,885TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm$6,870TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$15TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$38,754ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$0ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$45,639TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm$6,870TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl$15TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$33,583ExcessRevenueOverExpensesAmt
Net Investment Income$15,253NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$24,340CashBOYAmt
Cash EOY$83,389CashEOYAmt
Cash EOYFMV$83,389CashEOYFMVAmt
Corporate Stock BOY$217,223CorporateStockBOYAmt
Corporate Stock EOY$185,385CorporateStockEOYAmt
Corporate Stock EOYFMV$305,972CorporateStockEOYFMVAmt
Total Assets BOY$241,563TotalAssetsBOYAmt
Total Assets EOY$268,774TotalAssetsEOYAmt
Total Assets EOYFMV$389,361TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$241,563NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$268,774NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$241,563TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$268,774TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$241,563TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$268,774TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$241,563TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$33,583ExcessRevenueOverExpensesAmt
Subtotal$275,146SubtotalAmt
Other Decreases$6,372OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$268,774TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (4 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmtCost Or Other BasisCostOrOtherBasisAmt
CAPITAL GAIN DISTRIBUTION- FIDELITYP2023-01-012023-12-31$2,188$2,188$2,188
SHORT TERM FIDELITY 0235P2023-01-012023-12-31$960$11$11$949
SHORT TERM FIDELITY 0235P2023-01-012023-12-31$27,000$3,251$3,251$23,749
LONG TERM FIDELITY 0235P2023-01-012023-12-31$27,810$5,469$5,469$22,341
FieldValueIRS element (for citing)
Capital Gain Net Income$10,919CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss$5,450NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$212InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$212SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$212TaxBasedOnInvestmentIncomeAmt
Tax Due$212TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateILOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Individual With BooksShau-Zou LuIndividualWithBooksNm
Phone8477575864PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1195 Grafton CourtAddressLine1Txt
CityLake BluffCityNm
State AbbreviationILStateAbbreviationCd
ZIP60044ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
Mou-Ying Fu Lu
195 Grafton CourtLake BluffIL60044President0.00$0$0$0
Shau-Zou Lu
195 Grafton CourtLake BluffIL60044Treasurer0.00$0$0$0
Eva Lu Bonn
ResidenceRvanstonIL60029Director0.00$0$0$0
Linda Lu
ResidenceGlenviewIL60025Director0.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k0OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$257,465AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$40,175AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$297,640TotalFMVOfUnusedAssetsAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$297,640AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$4,465CashDeemedCharitableAmt
Net Vl Noncharitable Assets$293,175NetVlNoncharitableAssetsAmt
Minimum Investment Return$14,659MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$14,659MinimumInvestmentReturnAmt
Tax Based On Investment Income$212TaxBasedOnInvestmentIncomeAmt
Total Tax$212TotalTaxAmt
Distributable Before Adj$14,447DistributableBeforeAdjAmt
Distributable Before Ded$14,447DistributableBeforeDedAmt
Distributable As Adjusted$14,447DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$15ExpensesAndContributionsAmt
Qualifying Distributions$15QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$14,447DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$10,679ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$7,395ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$992ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$31,473ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$17,595ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$68,134TotalExcessDistributionCyovAmt
Qualifying Distributions$15QualifyingDistributionsAmt
Applied To Current Year$15AppliedToCurrentYearAmt
Excess Distri Cyov App CY Corpus$14,432ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$14,432ExcessDistributionCyovAppCYAmt
Total Corpus$53,702TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$53,702ExcessDistriCyovToNextYrAmt
Excess From Year4$3,642ExcessFromYear4Amt
Excess From Year3$992ExcessFromYear3Amt
Excess From Year2$31,473ExcessFromYear2Amt
Excess From Year1$17,595ExcessFromYear1Amt

Supplementary Information SupplementaryInformationGrp

Application Submission Info ApplicationSubmissionInfoGrp

FieldValueIRS element (for citing)
Recipient PersonDR SHAU-ZOU LURecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line1195 GRAFTON COURTAddressLine1Txt
CityLake BluffCityNm
State AbbreviationILStateAbbreviationCd
ZIP60044ZIPCd
FieldValueIRS element (for citing)
Recipient Phone8472952539RecipientPhoneNum
Form And Info And MaterialsNO PARTICULAR FORM REQUIREDFormAndInfoAndMaterialsTxt
Submission DeadlinesNoneSubmissionDeadlinesTxt
Restrictions On AwardsONLY EDUCATIONAL, RELIGIOUS, OR CHARITABLE PURPOSERestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (18 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtAddress Line1RecipientForeignAddress/AddressLine1TxtCityRecipientForeignAddress/CityNmProvince Or StateRecipientForeignAddress/ProvinceOrStateNmCountryRecipientForeignAddress/CountryCdForeign PostalRecipientForeignAddress/ForeignPostalCd
Turning Point
8324 Skokie BlvdSkokieIL60077CharityFor charitable purposes$45
Doctors Without Borders
PO Box 5030HagerstownMD21741CharityFor charitable purpose$25
St Josephs Indian School
1301 North Main StreetChamberlainSD57325CharityFor charitable purpose$15
The Community Church
PO Box 26Lake BluffIL60044CharityFor charitable purpose$14,000
Nature Conservancy
400 N Michigan AveChicagoIL60611CharityFor charitable purpose$15
Sierra Club
70 E Lake StChicagoIL60601CharityFor charitable purpose$19
The Carter Center
453 John Lewis Freedom PkwyAtlantaGA30307CharityFor charitable purpose$35
WTTW Chicago
5400 N St Louis AveChicagoIL60625CharityFor charitable purpose$29
Lake Forest Lake Bluff Rotary Club
PO Box 168Lake ForestIL60045CharityFor charitable purposes$3,501
NCKUNAAFI
PO BOX 616CupertinoCA95015CHARITYFor charitable purposes$20,000
LBOLA
PO Box 449Lake BluffIL60044CHARITYFor charitable purposes$10
NPCA
777 6TH ST NW SUITE 2300ChicagoIL606015224CHARITYCHARITBALE PURPOSE$25
UCA
UCA BOX 4986 201 DONAGHEY AVEConwayAR72035CHARITYCHARITABLE PURPOSE$100
BENEVITY
CHARITYCHARITABLE PURPOSE$10171 E LIBERTY STTORONTOONTARIOCAM6K3P6
CU ALUMNI
1202 UNIVERSITY OF COLORADO 459BoulderCO80309CHARITYCHARITABLE PURPOSE$500
ARBOR DAY FOUNDATION
211 N 12TH STLincolnNE68508CHARITYCHARITY$20
NATIONAL AUDUBON SOCIETY
301 RIVERLANDS WAYWest AltonMO63386CHARITYCHRITY$15
EVANSTONTOWNSHIPGIRLS
1600 DOFGE AVEEvanstonIL60201CHARITYCHARITY$390
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$38,754TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut$0TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp (2 entries)

ContributorContributorNumAddress Line1ContributorUSAddress/AddressLine1TxtCityContributorUSAddress/CityNmState AbbreviationContributorUSAddress/StateAbbreviationCdZIPContributorUSAddress/ZIPCdTotal ContributionsTotalContributionsAmtPerson ContributionPersonContributionInd
Shau-Zou Lu
1195 Grafton CourtLake BluffIL60044$31,984Yes (X)
Mou-Ying Fu Lu
2195 Grafton CourtLake BluffIL60044$31,984Yes (X)

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
StockSTOCKS & CASHStockNm
EOY Book Value$185,385EOYBookValueAmt
EOYFMV$305,972EOYFMVAmt

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

FieldValueIRS element (for citing)
DescMISC ADJDesc
Amt$6,372Amt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmtAdjusted Net IncomeAdjustedNetIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
OTHER$6,700$0$6,700$0
FULU BOARD MEETING$160$0$160$0
SOS FEE$10$0$10$0

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryIL CHARITY BUREAUCategoryTxt
Amt$15Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$15DisbursementsCharitablePrpsAmt