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LIFE AND HEALTH INSURANCE PROTECTION ASSOCIATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
LIFE AND HEALTH INSURANCE PROTECTION ASSOCIATION (EIN 84-1178777)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-08-13
IRS object ID
202422269349300547
Schema version
2023v5.1
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)
Return2024-08-13T12:35:45-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN830331229PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MCGEE HEARNE & PAIZ LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1088AddressLine1Txt
CityCHEYENNECityNm
State AbbreviationWYStateAbbreviationCd
ZIP82003ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN841178777EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LIFE & HEALTH INSURANCE PROTECTIONBusinessNameLine1Txt
Business Name Line2ASSOCIATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlLIFEBusinessNameControlTxt
Phone8003377796PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1201 ROBERT S KERR AVE 600AddressLine1Txt
CityOKLAHOMA CITYCityNm
State AbbreviationOKStateAbbreviationCd
ZIP73102ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLORI GEADELMANNPersonNm
Person TitleCHAIRPersonTitleTxt
Phone5152266200PhoneNum
Signature2024-07-22SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAMBER NUSEPreparerPersonNm
PTINP01208432PTIN
Phone3076342151PhoneNum
Preparation2024-07-22PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-08-08 14:25:15ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerLORI GEADELMANNPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1201 ROBERT S KERR AVE 600AddressLine1Txt
CityOKLAHOMA CITYCityNm
State AbbreviationOKStateAbbreviationCd
ZIP73102ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$32,441,213GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.COLIFEGA.ORGWebsiteAddressTxt
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation1991FormationYr
Legal Domicile StateCOLegalDomicileStateCd
Activity Or MissionTO ASSIST POLICYHOLDERS OF INSOLVENT LIFE AND HEALTH INSURERS.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$20,071,985PYProgramServiceRevenueAmt
CY Program Service Revenue$31,944,447CYProgramServiceRevenueAmt
PY Investment Income$56,067PYInvestmentIncomeAmt
CY Investment Income$496,766CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$20,128,052PYTotalRevenueAmt
CY Total Revenue$32,441,213CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$22,600PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$25,032,969CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$8,624,361PYOtherExpensesAmt
CY Other Expenses$944,407CYOtherExpensesAmt
PY Total Expenses$8,646,961PYTotalExpensesAmt
CY Total Expenses$25,977,376CYTotalExpensesAmt
PY Revenues Less Expenses$11,481,091PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$6,463,837CYRevenuesLessExpensesAmt
Total Assets BOY$25,269,754TotalAssetsBOYAmt
Total Assets EOY$31,733,591TotalAssetsEOYAmt
Total Liabilities BOY$3,002TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,002TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$25,266,752NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$31,730,589NetAssetsOrFundBalancesEOYAmt
MissionCONSISTENT WITH COLORADO STATUTES AND THE ASSOCIATION'S PLAN OF OPERATION TO PAY CLAIMS AND ADDRESS OTHER CONTRACTUAL OBLIGATIONS OF EXISTING POLICIES OF INSOLVENT INSURERS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescPAYMENT OF LIFE, HEALTH AND ANNUITY CLAIMS AND ADDRESS OTHER CONTRACTUAL OBLIGATIONS OF EXISTING INSURANCE POLICIES OF INSOLVENT INSURERS.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document3IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCOStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SHARI J MOUNCEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8003377796PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1201 ROBERT S KERR SUITE 600AddressLine1Txt
CityOKLAHOMA CITYCityNm
State AbbreviationOKStateAbbreviationCd
ZIP73102ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtInstitutional TrusteeInstitutionalTrusteeIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
FARM BUREAU LIFE INSURANCE COMPANY
CHAIR1.00Yes (X)$0$0$0
KAISER FOUNDATION HEALTH PLAN OF COLO
DIRECTOR1.00Yes (X)$0$0$0
PRINCIPAL FINANCIAL GROUP
VICE-CHAIR1.00Yes (X)$0$0$0
STATE FARM INSURANCE COMPANY
DIRECTOR1.00Yes (X)$0$0$0
ROCKY MTN HOSPITAL & MEDICAL SERVICE
SECRETARY/TREASURER1.00Yes (X)$0$0$0
EVERLAKE LIFE INSURANCE COMPANY
DIRECTOR1.00Yes (X)$0$0$0
EMPOWER ANNUITY INSURANCE COMPANY OF
DIRECTOR1.00Yes (X)$0$0$0
METROPOLITAN LIFE INSURANCE COMPANY
DIRECTOR1.00Yes (X)$0$0$0
UNITED HEALTHCARE GROUP
DIRECTOR1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
NOLHGA
13873 PARK CENTER RD 505HERNDONVA20171INDEPENDENT CONTRACTOR$245,450
KERR IRVINE RHODES & ABLES PC
201 ROBERT S KERR AVE 600OKLAHOMA CITYOK73102ADMINISTRATIVE SERVICES$197,226
LEWIS ROCA ROTHGERBER CHRISTIE
201 E WASHINGTON STREET STE 1200PHOENIXAZ85004LEGAL SERVICES$191,542
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ESTATE DISTRIBUTIONS/LIQUIDATIONS524298$31,943,736$31,943,736
PREMIUMS524298$711$711
FieldValueIRS element (for citing)
Total Program Service Revenue$31,944,447TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$496,766TotalRevenueColumnAmt
Exclusion$496,766ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$32,441,213TotalRevenueColumnAmt
Related Or Exempt Func Income$31,944,447RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$496,766ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$25,032,969TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$191,477TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$28,145TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,359TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$52,687TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$34,002TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
NOLHGA ASSESSMENTS AND$229,400
ASSESSMENT REFUNDS$214,187
OTHER ADMINISTRATIVE$165,000
THIRD-PARTY ADMINISTRAT$16,049

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$12,101TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$25,977,376TotalAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$25,269,754BOYAmt
EOY$31,733,591EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$25,269,754BOYAmt
EOY$31,733,591EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,002BOYAmt
EOY$3,002EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,002BOYAmt
EOY$3,002EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$25,266,752BOYAmt
EOY$31,730,589EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$25,266,752BOYAmt
EOY$31,730,589EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$25,269,754BOYAmt
EOY$31,733,591EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$6,463,837ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescASSESSMENT CREDIT SUSPENSE LIABILITYDesc
Amt$3,002Amt
FieldValueIRS element (for citing)
Total Liability$3,002TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$32,441,213TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$32,441,213RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$32,441,213TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$25,977,376TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$25,977,376ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$25,977,376TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(6). MANAGEMENT EVALUATED THE ASSOCIATION'S TAX POSITIONS AND CONCLUDED THAT THE ASSOCIATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, THE ASSOCIATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES EXCEPT FOR THE LAST THREE YEARS FILED.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THE ASSOCIATION HAS MEMBERS WITH RIGHTS TO PARTICIPATE IN THE ASSOCIATION'S GOVERNANCE.
FORM 990, PART VI, SECTION A, LINE 7ATHE ASSOCIATION'S MEMBER INSURERS ELECT THE INSURERS THAT FORM THE ASSOCIATION'S BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 7BALL CHANGES TO THE ASSOCIATION'S PLAN OF OPERATIONS ARE SUBJECT TO APPROVAL BY THE STATE'S COMMISSIONER OF INSURANCE.
FORM 990, PART VI, SECTION B, LINE 11BRETURN IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE MEMBERS OF THE ASSOCIATION'S BOARD OF DIRECTORS BEFORE SIGNING AND SUBMITTING.
FORM 990, PART VI, SECTION B, LINE 12CCONFLICT OF INTEREST DISCLOSURE FORMS ARE COMPLETED BY ALL BOARD MEMBERS AND CONTRACTORS ANNUALLY.
FORM 990, PART VI, SECTION C, LINE 18ALL PUBLIC DOCUMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART VI, SECTION C, LINE 19GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.

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