CHABAD OF ARGENTINA RELIEF APPEAL INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
CHABAD OF ARGENTINA RELIEF APPEAL INC (EIN 27-0049239)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-13
IRS object ID
202423189349310422
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)
Return2024-11-13T17:13:14-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN821248540PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BUNKER AND COMPANY CPA PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11021 38TH ST STE 604AddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP112191865ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN270049239EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CHABAD OF ARGENTINA RELIEF APPEALBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCHABBusinessNameControlTxt
Phone2126817800PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1478 ALBANY AVENUE SUITE 136AddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11203ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDAVID TESSELPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone2126817800PhoneNum
Signature2024-11-11SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJOEL LOWYPreparerPersonNm
PTINP00370998PTIN
Phone7184384858PhoneNum
Preparation2024-11-11PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1OHOLEY CHINUCH ARGENTINABusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerDAVID TESSELPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1625 WAVERLY AVENUEAddressLine1Txt
CityMAMARONECKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10543ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,468,187GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2003FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionTO ASSIST IN PROVIDING FUNDING FOR EDUCATIONAL AND CHARITABLE INSTITUTIONS.ActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers4TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$5,187,078PYContributionsGrantsAmt
CY Contributions Grants$3,468,187CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$5,187,078PYTotalRevenueAmt
CY Total Revenue$3,468,187CYTotalRevenueAmt
PY Grants And Similar Paid$4,498,582PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$3,278,054CYGrantsAndSimilarPaidAmt
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$183,979PYOtherExpensesAmt
CY Other Expenses$337,732CYOtherExpensesAmt
PY Total Expenses$4,682,561PYTotalExpensesAmt
CY Total Expenses$3,615,786CYTotalExpensesAmt
PY Revenues Less Expenses$504,517PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$147,599CYRevenuesLessExpensesAmt
Total Assets BOY$2,043,692TotalAssetsBOYAmt
Total Assets EOY$1,896,093TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,043,692NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,896,093NetAssetsOrFundBalancesEOYAmt
MissionTO ASSIST IN PROVIDING FUNDING FOR EDUCATIONAL AND CHARITABLE INSTITUTIONS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$3,590,449ExpenseAmt
Grant$3,278,054GrantAmt
DescPROVIDED GRANTS TO ASSIST IN HUMANITARIAN AID & TO ASSIST RELIGOUS EDUCATIONAL INSTITUTIONS AFFECTED BY THE FINANCIAL CRISIS IN ARGENTINA.Desc
Total Program Service Expenses$3,590,449TotalProgramServiceExpensesAmt
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 EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
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 ActivitiesYes (true)ForeignActivitiesInd
More Than5000 K To OrgYes (true)MoreThan5000KToOrgInd
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 RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
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 Members4GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
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 PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnfalseAnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcfalseRegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonMORDECHAI TELSNERPersonNm
Phone2126817800PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1781 EASTERN PARKWAYAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11213ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
CHAIM SHAUL BROOK
TRUSTEE0.50Yes (X)Yes (X)$0$0$0
JOSEPH KAZARNOVKI
TRUSTEE0.50Yes (X)Yes (X)$0$0$0
MORDECHAI TELSNER
TRUSTEE0.50Yes (X)Yes (X)$0$0$0
DAVID TESSEL
TRUSTEE0.50Yes (X)Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$3,468,187AllOtherContributionsAmt
Total Contributions$3,468,187TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,468,187TotalRevenueColumnAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$411,328TotalAmt
Program Services$411,328ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$2,866,726TotalAmt
Program Services$2,866,726ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$17,150TotalAmt
Management And General$17,150ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$8,187TotalAmt
Management And General$8,187ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescBOOKS, RELIGIOUS OBJECTSDesc
Total$312,395TotalAmt
Program Services$312,395ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,615,786TotalAmt
Program Services$3,590,449ProgramServicesAmt
Management And General$25,337ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,029,532BOYAmt
EOY$1,881,933EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$14,160BOYAmt
EOY$14,160EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,043,692BOYAmt
EOY$1,896,093EOYAmt

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$2,043,692BOYAmt
EOY$1,896,093EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,043,692BOYAmt
EOY$1,896,093EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,043,692BOYAmt
EOY$1,896,093EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$147,599ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,838,469CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,750,518CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,837,059CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,187,078CurrentTaxYearMinus1YearAmt
Current Tax Year$3,468,187CurrentTaxYearAmt
Total$15,081,311TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,838,469CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,750,518CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,837,059CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,187,078CurrentTaxYearMinus1YearAmt
Current Tax Year$3,468,187CurrentTaxYearAmt
Total$15,081,311TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$2,939,286SubstantialContributorsTotAmt
Public Support Total170$12,142,025PublicSupportTotal170Amt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$68,808CurrentTaxYearMinus3YearsAmt
Total$68,808TotalAmt
FieldValueIRS element (for citing)
Total Support$15,150,119TotalSupportAmt
Public Support CY1700.80140PublicSupportCY170Pct
Public Support PY1700.77670PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

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 F IRS990ScheduleF

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

Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)

RegionRegionTxtType Of Activities ConductedTypeOfActivitiesConductedTxtSpecific Services ProvidedSpecificServicesProvidedTxtRegion Total ExpendituresRegionTotalExpendituresAmt
SOUTH AMERICAGRANTSSOCIAL WELFARE$2,855,545
MIDDLE EASTGRANTSEDUCATION$11,181
FieldValueIRS element (for citing)
Subtotal Spent$2,866,726SubtotalSpentAmt
Total Spent$2,866,726TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp (2 entries)

RegionRegionTxtPurpose Of GrantPurposeOfGrantTxtCash GrantCashGrantAmtManner Of Cash DisbursementMannerOfCashDisbursementTxt
SOUTH AMERICAGRANTS TO HUMANITARI$2,850,800WIRE TRANSFERS
MIDDLE EASTRELIGIOUS$7,500WIRE
FieldValueIRS element (for citing)
Transfer To Foreign CorpfalseTransferToForeignCorpInd
Interest In Foreign TrustfalseInterestInForeignTrustInd
Foreign Corp OwnershipfalseForeignCorpOwnershipInd
Passive Foreign Investmest CofalsePassiveForeignInvestmestCoInd
Foreign PartnershipfalseForeignPartnershipInd
Boycott CountriesfalseBoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE F, PAGE 1, PART I, LINE 2WE OBTAIN A REQUEST FOR FUNDS, INCLUDING A BUDGET AND A DESCRIPTION OF THE PROGRAM, A LIST OF MANAGEMENT AND A COPY OF THE ORGANIZATION'S LOCAL REGISTRATION AS A NOT-FOR-PROFIT. WE OBTAIN A FOLLOW UP REPORT, CERTIFIED BY MANAGEMENT, AS TO HOW THEY USED OUR FUNDS.
SCHEDULE F, PAGE 1, PART I, LINE 3SOUTH AMERICA 2,855,545 0 MIDDLE EAST 11,181 0

Schedule I IRS990ScheduleI

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

Recipient Table RecipientTable (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtPurpose Of GrantPurposeOfGrantTxt
EZRAT ISRAEL
806 EASTERN PARKWAYBROOKLYNNY11213113637996501C3$356,000HUMANITARIAN AID
CHABAD TERROR VICTIMS PROJECT
478 ALBANY AVE SUITE 136BROOKLYNNY11203205321916501C3$28,625HUMANTARIAN AID
FieldValueIRS element (for citing)
Total501c3 Org11Total501c3OrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE I, PAGE 1, PART I, LINE 2FormAndLineReferenceDesc
ExplanationWE OBTAIN A REQUEST FOR FUNDS, INCLUDING A BUDGET AND A DESCRIPTION OF THE PROGRAM, A LIST OF MANAGEMENT AND A COPY OF THE ORGANIZATION'S REGISTRATION AS A NOT-FOR-PROFIT. WE OBTAIN A FOLLOW UP REPORT, CERTIFIED BY MANAGEMENT, AS TO HOW THEY USED OUR FUNDS.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 1, ITEM CYESHIVA GEDOLA OF BUENOS AIRES, KEREN R AHARON, FUNDACION AYUDA SOCIAL
FORM 990, PAGE 6, PART VI, LINE 11BTHE BOARD MEMBER WHO SIGNS THE FORM 990 READS IT BEFORE SIGNING.
FORM 990, PAGE 6, PART VI, LINE 19GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE ON THE NYS ATTO RNEY GENERAL'S WEB SITE

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