CENTER FOR SPECIAL NEEDS TR ADMINISTRATION INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: CENTER FOR SPECIAL NEEDS TR ADMINISTRATION INC (EIN 59-3705979)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-11-12
IRS object ID: 202413179349304211
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule I
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-11-12T09:27:55-08:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	465394135	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	KapilaMukamal LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1000 S Federal Highway 200	AddressLine1Txt
City	Fort Lauderdale	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33316	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	593705979	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE CENTER FOR SPECIAL NEEDS TRUST	BusinessNameLine1Txt
Business Name Line2	ADMINISTRATION INC	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	CENT	BusinessNameControlTxt
Phone	9544682444	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	201 EAST LAS OLAS BLVD 1800	AddressLine1Txt
City	FORT LAUDERDALE	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33301	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MICHAEL GOLDBERG	PersonNm
Person Title	CH 11 TRUSTEE	PersonTitleTxt
Signature	2024-11-12	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

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

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	LESLEY J JOHNSON	PreparerPersonNm
PTIN	P01079089	PTIN
Phone	9547611011	PhoneNum

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-10-15 13:58:12Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Address Change	Yes (X)	AddressChangeInd

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	201 EAST LAS OLAS BLVD 1800	AddressLine1Txt
City	FORT LAUDERDALE	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33301	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$6,544,076	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.CENTERTRUST.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2000	FormationYr
Legal Domicile State	FL	LegalDomicileStateCd
Activity Or Mission	THE CENTER FOR SPECIAL NEEDS TRUST ADMINISTRATION ("THE CENTER") PROVIDES SPECIALIZED TRUSTEE AND TRUST ADMINISTRATION SERVICES TO THE DISABLED AND ELDERLY COMMUNITY TO PROTECT ASSET BASED PUBLIC BENEFITS. OUR MISSION IS TO GIVE OUR BENEFICIARIES QUALITY OF LIFE WHILE PRESERVING ELIGIBILITY FOR INCOME AND ASSET BASED RESOURCES.	ActivityOrMissionDesc
Voting Members Governing Body	3	VotingMembersGoverningBodyCnt
Voting Members Independent	0	VotingMembersIndependentCnt
Total Employee	29	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$1,097,676	PYContributionsGrantsAmt
CY Contributions Grants	$1,654,356	CYContributionsGrantsAmt
PY Program Service Revenue	$3,619,894	PYProgramServiceRevenueAmt
CY Program Service Revenue	$3,992,694	CYProgramServiceRevenueAmt
PY Investment Income	$34,483	PYInvestmentIncomeAmt
CY Investment Income	$849,136	CYInvestmentIncomeAmt
CY Other Revenue	$47,890	CYOtherRevenueAmt
PY Total Revenue	$4,752,053	PYTotalRevenueAmt
CY Total Revenue	$6,544,076	CYTotalRevenueAmt
PY Grants And Similar Paid	$219,503	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$153,625	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,563,847	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,739,969	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,375,774	PYOtherExpensesAmt
CY Other Expenses	$2,949,109	CYOtherExpensesAmt
PY Total Expenses	$4,159,124	PYTotalExpensesAmt
CY Total Expenses	$4,842,703	CYTotalExpensesAmt
PY Revenues Less Expenses	$592,929	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$1,701,373	CYRevenuesLessExpensesAmt
Total Assets BOY	$5,706,287	TotalAssetsBOYAmt
Total Assets EOY	$7,566,359	TotalAssetsEOYAmt
Total Liabilities BOY	$164,025	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$322,724	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$5,542,262	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$7,243,635	NetAssetsOrFundBalancesEOYAmt
Mission	THE CENTER FOR SPECIAL NEEDS TRUST ADMINISTRATION ("THE CENTER") PROVIDES SPECIALIZED TRUSTEE AND TRUST ADMINISTRATION SERVICES TO THE DISABLED AND ELDERLY COMMUNITY TO PROTECT ASSET BASED PUBLIC BENEFITS. OUR MISSION IS TO GIVE OUR BENEFICIARIES QUALITY OF LIFE WHILE PRESERVING ELIGIBILITY FOR INCOME AND ASSET BASED RESOURCES.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$3,802,777	ExpenseAmt
Desc	PROVIDING SPECIALIZED ADMINISTRATIVE SERVICES FOR IMPOVERISHED PEOPLE WITH DISABILITIES WHO HAVE SPECIAL NEEDS TRUSTS FOR THE PURPOSE OF IMPROVING THEIR QUALITY OF LIFE.	Desc
Total Program Service Expenses	$3,802,777	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	Yes (true)	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	Yes (true)	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (true)	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	Yes (true)	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	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	Yes (true)	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
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
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	32	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	29	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
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
Form8282 Filed	0	Form8282FiledCnt
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	3	GoverningBodyVotingMembersCnt
Independent Voting Member	0	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	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	false	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	LAURA DAVIS	PersonNm
Phone	7274971660	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	12425 28TH SRETT N	AddressLine1Txt
City	ST PETERSBURG	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33716	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
MICHELLE DIEBERT
President	60.00	0.00	Yes (X)	Yes (X)	$163,360	$0	$7,992
LAURA DAVIS
Vice President	60.00	0.00	Yes (X)	Yes (X)	$151,601	$0	$8,239
CARL SCHROEDER
Secretary	45.00	0.00	Yes (X)	Yes (X)	$111,309	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$426,270	TotalReportableCompFromOrgAmt
Total Other Compensation	$16,231	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	3	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
FIDUCIARY TAX & ACCOUNTING SERVICES LLC
737 MAIN STREET STE 200	SAFETY HARBOR	FL	34695	ADMINISTRATIVE & TAX SVCS	$664,859
HILL WARD & HENDERSON PA
101 E KENNEDY BLVD STE 3700	TAMPA	FL	33602	LEGAL SERVICES	$195,863
STAUNTON & FAGILE PL
3000 GULF TO BAY BLVD STE 102	CLEARWATER	FL	33759	LEGAL SERVICES	$623,460

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	3	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$1,654,356	AllOtherContributionsAmt
Total Contributions	$1,654,356	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	TRUST ADMINISTRATION	Desc
Business	525920	BusinessCd
Total Revenue Column	$3,992,694	TotalRevenueColumnAmt
Related Or Exempt Func Income	$3,992,694	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$3,992,694	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$849,136	TotalRevenueColumnAmt
Exclusion	$849,136	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	SERVICE FEES	Desc
Business	561000	BusinessCd
Total Revenue Column	$47,890	TotalRevenueColumnAmt
Related Or Exempt Func Income	$47,890	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$47,890	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$6,544,076	TotalRevenueColumnAmt
Related Or Exempt Func Income	$4,040,584	RelatedOrExemptFuncIncomeAmt
Exclusion	$849,136	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$153,625	TotalAmt
Program Services	$153,625	ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$426,270	TotalAmt
Program Services	$372,986	ProgramServicesAmt
Management And General	$53,284	ManagementAndGeneralAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,019,636	TotalAmt
Program Services	$892,181	ProgramServicesAmt
Management And General	$127,455	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$190,358	TotalAmt
Program Services	$166,564	ProgramServicesAmt
Management And General	$23,794	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$103,705	TotalAmt
Program Services	$90,742	ProgramServicesAmt
Management And General	$12,963	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$72,910	TotalAmt
Management And General	$72,910	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$926,676	TotalAmt
Program Services	$926,676	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$637,569	TotalAmt
Program Services	$633,954	ProgramServicesAmt
Management And General	$3,615	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$22,715	TotalAmt
Program Services	$22,715	ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$89,395	TotalAmt
Program Services	$89,285	ProgramServicesAmt
Management And General	$110	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$47,820	TotalAmt
Program Services	$47,820	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$213,941	TotalAmt
Program Services	$95,833	ProgramServicesAmt
Management And General	$118,108	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$93,125	TotalAmt
Program Services	$7,816	ProgramServicesAmt
Management And General	$85,309	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$5,797	TotalAmt
Program Services	$5,797	ProgramServicesAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$1,145	TotalAmt
Program Services	$1,145	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$103,276	TotalAmt
Management And General	$103,276	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Management And GeneralManagementAndGeneralAmt	Program ServicesProgramServicesAmt
COURT ORDERED PAYMENTS	$360,924	$360,924
OTHER EXPENSES	$322,521	$48,378	$274,143
Postage and Shipping	$29,356	$16,206	$13,150
TRUST SETTLEMENT	$10,655	$10,655

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$11,284	TotalAmt
Program Services	$8,345	ProgramServicesAmt
Management And General	$2,939	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,842,703	TotalAmt
Program Services	$3,802,777	ProgramServicesAmt
Management And General	$1,039,926	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,232,527	BOYAmt
EOY	$2,662,722	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$130,987	BOYAmt
EOY	$130,987	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,806,259	BOYAmt
EOY	$1,268,952	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$474,806	BOYAmt
EOY	$474,806	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$26,000	BOYAmt
EOY	$73,000	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$981,718	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$218,699	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$763,019	BOYAmt
EOY	$763,019	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$776,848	BOYAmt
EOY	$776,848	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$472,678	BOYAmt
EOY	$172,678	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$23,163	BOYAmt
EOY	$1,243,347	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$5,706,287	BOYAmt
EOY	$7,566,359	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$21,712	BOYAmt
EOY	$98,500	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$142,313	BOYAmt
EOY	$224,224	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$164,025	BOYAmt
EOY	$322,724	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	$5,542,262	BOYAmt
EOY	$7,243,635	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$5,542,262	BOYAmt
EOY	$7,243,635	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$5,706,287	BOYAmt
EOY	$7,566,359	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$1,701,373	ReconcilationRevenueExpnssAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Other	Yes (X)	MethodOfAccountingOtherInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,214,936	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,392,357	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,002,694	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,097,676	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,654,356	CurrentTaxYearAmt
Total	$7,362,019	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,190,636	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$3,476,039	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$3,962,657	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$3,619,894	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,992,694	CurrentTaxYearAmt
Total	$18,241,920	TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$4,405,572	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,868,396	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$4,965,351	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$4,717,570	CurrentTaxYearMinus1YearAmt
Current Tax Year	$5,647,050	CurrentTaxYearAmt
Total	$25,603,939	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$16,962	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$6,059	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$36,231	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$638,758	CurrentTaxYearMinus1YearAmt
Current Tax Year	$47,065	CurrentTaxYearAmt
Total	$745,075	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$16,962	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$6,059	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$36,231	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$638,758	CurrentTaxYearMinus1YearAmt
Current Tax Year	$47,065	CurrentTaxYearAmt
Total	$745,075	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$24,858,864	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$299,513	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$6,763	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$10,397	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$34,483	CurrentTaxYearMinus1YearAmt
Current Tax Year	$849,136	CurrentTaxYearAmt
Total	$1,200,292	TotalAmt

Post1975 UBTI Post1975UBTIGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$299,513	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$6,763	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$10,397	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$34,483	CurrentTaxYearMinus1YearAmt
Current Tax Year	$849,136	CurrentTaxYearAmt
Total	$1,200,292	TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$4,705,085	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,875,159	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$4,975,748	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$4,752,053	CurrentTaxYearMinus1YearAmt
Current Tax Year	$6,496,186	CurrentTaxYearAmt
Total	$26,804,231	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.92740	PublicSupportCY509Pct
Public Support PY509	0.94930	PublicSupportPY509Pct
Investment Income CY	0.04480	InvestmentIncomeCYPct
Investment Income PY	0.02340	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Protection Natural Habitat	Yes (X)	ProtectionNaturalHabitatInd
States Easements Held	1	StatesEasementsHeldCnt
Written Policy Monitoring	Yes (true)	WrittenPolicyMonitoringInd
Staff Hours Spent Enforcement	15	StaffHoursSpentEnforcementCnt
Section170h Rqr Stsfd	false	Section170hRqrStsfdInd
Agent Trustee Etc	Yes (true)	AgentTrusteeEtcInd
Beginning Balance	$147,404,435	BeginningBalanceAmt
Additions During Year	$98,601,213	AdditionsDuringYearAmt
Distributions During Year	$86,975,216	DistributionsDuringYearAmt
Ending Balance	$159,030,432	EndingBalanceAmt
Incl Escrow Custodial Acct Liab	false	InclEscrowCustodialAcctLiabInd
Explanation Provided	Yes (X)	ExplanationProvidedInd

Land LandGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$763,019	InvestmentCostOrOtherBasisAmt
Book Value	$763,019	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$76,629	InvestmentCostOrOtherBasisAmt
Depreciation	$76,629	DepreciationAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$142,070	InvestmentCostOrOtherBasisAmt
Depreciation	$142,070	DepreciationAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$763,019	TotalBookValueLandBuildingsAmt
Total Book Value Securities	$776,848	TotalBookValueSecuritiesAmt

Invst Program Related Org InvstProgramRelatedOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
VIALEGAL 2	$72,678	C
PROSPECT FUNDING HOLDINGS LLC	$100,000	C

Other Assets Org OtherAssetsOrgGrp (5 entries)

DescDesc	Book ValueBookValueAmt
DUE FROM CLIENTS	$259,457
LIFE INSURANCE PROCEEDS RECEIVABLE	$912,603
OTHER RECEIVABLES	$59,285
Rounding	$2
SECURITY DEPOSIT	$12,000

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$1,243,347	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDesc	AmtAmt
ACCRUED LIABILITIES	$1,648
ACCRUED PAYROLL	$489
CREDIT CARD PAYABLE	$79,774
DUE TO CLIENTS	$142,313

Field	Value	IRS element (for citing)
Total Liability	$224,224	TotalLiabilityAmt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Part II, Line 9: Organization Reporting of conservation easements.	THE CENTER HAS AN ENVIRONMENTAL EASEMENT ON THE PROPERTY THAT WILL RESTRICT THE USE OF THE PROPERTY TO ENVIRONMENTALLY SOUND TIMBER HARVESTING ONLY. THIS PROPERTY IS NEXT TO A SKI RESORT AND WAS OTHERWISE CONSIDERED AT RISK OF DEVELOPMENT. THE APPALACHIAN TRAIL RUNS THROUGH THE PROPERTY AND IS CONSIDERED TO HAVE SOME ENVIRONMENTALLY SENSITIVE FLORA.
Part IV, Line 2b: Explanation of escrow account liability	THE ORGANIZATION PROVIDES SPECIAL ADMINISTRATIVE SERVICES FOR IMPOVERISHED PEOPLE WITH DISABILITIES WHO HAVE SPECIAL NEEDS TRUSTS FOR THE PURPOSE OF IMPROVING THEIR QUALITY OF LIFE. THESE TRUSTS ARE ADMINISTERED ACCORDING TO STRICT GUIDELINES UNDER MEDICAID LAW. THE ORGANIZATION ALSO ADMINISTERS THE INVESTMENT OF THE TRUSTS IN THE BEST INTERESTS OF THE TRUST BENEFICIARIES.

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (true)	GrantRecordsMaintainedInd

Recipient Table RecipientTable (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Recipient EINRecipientEIN	IRC SectionIRCSectionDesc	Cash GrantCashGrantAmt	Non Cash AssistanceNonCashAssistanceAmt	Purpose Of GrantPurposeOfGrantTxt
BEST BUDDIES INTL INC
3902 HENDERSON BLVD STE 208	TAMPA	FL	33629	521614576	501(C)(3)	$14,500	$0	GENERAL SUPPORT & GALA SPONSORSHIP
THERESA ALESSANDRA RUSSO FOUN
250 LIDO BOULEVARD	LIDO BEACH	NY	11561	113126316	501(C)(3)	$139,125	$0	GENERAL SUPPORT

Field	Value	IRS element (for citing)
Total501c3 Org	2	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Grantmaker's Description of How Grants are Used	FormAndLineReferenceDesc
Explanation	THE ORGANIZATION MONITORS THE USE OF THE FUNDS IT DONATES TO OTHERS ON AN INFORMAL BASIS. THE LARGER THE DONATION, THE MORE ATTENTION IS GIVEN TO THAT RECIPIENT. THE REVIEWS PERFORMED IN THE PAST HAVE PROVIDED THE ORGANIZATION WITH VALUABLE INFORMATION REGARDING THE NEEDS OF THE RECIPIENTS AND HAD AN IMPACT ON FUTURE PLANNED GIFTS. FOR INDIVIDUAL GRANTS, FUNDS ARE PLACED INTO POOLED TRUSTS ADMINISTERED BY THE ORGANIZATION AND EXPENSES ARE PAID DIRECTLY OUT OF THE TRUST, BASED ON THE INDIVIDUAL TRUST NEEDS.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	Yes (X)	CompensationCommitteeInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	false	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	false	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	false	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	false	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	false	AnyNonFixedPaymentsInd
Initial Contract Exception	false	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt
LAURA DAVIS
Vice President	$145,340	$6,261	$4,496	$3,743	$159,840
MICHELLE DIEBERT
President	$157,028	$6,332	$7,992		$171,352

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section A, Line 8b	THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF GOVERNING BODY; THUS NO MEETINGS WERE HELD FOR CONTEMPORANEOUS DOCUMENTATION.
Form 990, Part VI, Section B, Line 11b	THE FORM 990 IS PREPARED BY THE INDEPENDANT ACCOUNTANT, THEN REVIEWED BY MANAGEMENT. AFTERWARDS, A COPY OF THE FORM 990 WILL BE PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING.
Form 990, Part VI, Section B, Line 12c	THE CENTER FOR SPECIAL NEEDS TRUST ADMINISTRATION INC. ("THE CENTER") TAKES ITS RESPONSIBILITY IN THE AREA OF CONFLICT OF INTEREST SERIOUSLY AND HAS ALWAYS HAD A CONFLICT OF INTEREST POLICY. THE CORE OF THIS LONG STANDING POLICY, AS WELL AS THE WRITTEN CONFLICT OF INTEREST POLICY DOCUMENT ("POLICY"), PROVIDES THAT TRANSACTIONS WITH PARTIES WITH WHOM A CONFLICTING INTEREST EXISTS MAY BE UNDERTAKEN ONLY IF FULLY DISCLOSED, ARE IN THE BEST INTERESTS OF THE CENTER, AND DONE AT FAIR MARKET VALUE. IN THE EVENT OF A POTENTIAL CONFLICT, THAT PERSON SHALL RECUSE THEMSELVES FROM THE DISCUSSION AND VOTE.
Form 990, Part VI, Section B, Line 15a	THE COMPANY HAS ESTABLISHED A POLICY OF REVIEW OF EXECUTIVE AND KEY EMPLOYEE COMPENSATION WHICH INCLUDES APPROVAL BY INDEPENDANT PERSONS AND USE OF DATA FROM PEER INSTITUTIONS. THE COMPANY'S BOARD OF DIRECTORS ESTABLISHED A "STANDING COMMITTEE" WHICH IS RESPONSIBLE FOR PROVIDING RECOMENDATIONS REGARDING COMPENSATION FOR ALL COMPANY EXECUTIVE AND KEY EMPLOYEES. THE STANDING COMMITTEE KEEPS A DETAILED RECORD OF THE MEETINGS AND DISCUSSIONS RELATIVE TO EXECUTIVE AND KEY EMPLOYEE COMPENSATIONS. THIS POLICY IS AVAILABLE UPON REQUEST.
Form 990, Part VI, Section C, Line 19	GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST.