ARCHBOLD AREA FOUNDATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
ARCHBOLD AREA FOUNDATION (EIN 34-1452403)
Tax period
2023-07-01 to 2024-06-30
Filed
2024-11-12
IRS object ID
202433179349306108
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)
Return2024-11-12T14:38:15-05:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN341662010PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ASCHLIMAN & CO CPASBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1201 DITTO ST PO BOX 183AddressLine1Txt
CityARCHBOLDCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43502ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN341452403EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ARCHBOLD AREA FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlARCHBusinessNameControlTxt
Phone4194462501PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 224AddressLine1Txt
CityARCHBOLDCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43502ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKENT ROTHPersonNm
Person TitleTREASURERPersonTitleTxt
Phone4194462501PhoneNum
Signature2024-11-12SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKEITH A ROTH CPAPreparerPersonNm
PTINP00954228PTIN
Phone4194462250PhoneNum
Preparation2024-11-12PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKENT ROTHPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1312 NORTH POINTE DRIVEAddressLine1Txt
CityARCHBOLDCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43502ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$722,935GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1984FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionPROVIDE SUPPORT TO THE COMMUNITY AND RESIDENTS. THE ORGANIZATION DONATES TO MANY CAUSES AND NONPROFIT ORGANIZATIONS TO HELP THE COMMUNITY TO BE A BETTER PLACE TO LIVE. IT ALSO HELPS TO FURTHER THE EDUCATION OF ITS RESIDENTS THROUGH EDUCATION ASSISTANCE.ActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$4,217PYContributionsGrantsAmt
CY Contributions Grants$74,802CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income-$33,984PYInvestmentIncomeAmt
CY Investment Income$126,292CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue-$29,767PYTotalRevenueAmt
CY Total Revenue$201,094CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
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$105,490PYOtherExpensesAmt
CY Other Expenses$166,164CYOtherExpensesAmt
PY Total Expenses$105,490PYTotalExpensesAmt
CY Total Expenses$166,164CYTotalExpensesAmt
PY Revenues Less Expenses-$135,257PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$34,930CYRevenuesLessExpensesAmt
Total Assets BOY$1,888,662TotalAssetsBOYAmt
Total Assets EOY$1,923,592TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,888,662NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,923,592NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionPROVIDE SUPPORT TO THE COMMUNITY AND RESIDENTS. THE ORGANIZATION DONATES TO MANY CAUSES AND NONPROFIT ORGANIZATIONS TO HELP THE COMMUNITY TO BE A BETTER PLACE TO LIVE. IT ALSO HELPS TO FURTHER THE EDUCATION OF ITS RESIDENTS THROUGH EDUCATION ASSISTANCE.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$104,071ExpenseAmt
DescCOMMUNITY BETTERMENT - DONATIONS TO OTHER NONPROFIT ORGANIZATIONS THAT HELP PROVIDE SUPPORT FOR THE PEOPLE LIVING IN AND AROUND THE COMMUNITY OF ARCHBOLD SO THAT THEIR QUALITY OF LIFE WILL BE ENHANCED.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$29,200ExpenseAmt
DescSCHOLARSHIPS - THE ORGANIZATION PROVIDES SCHOLARSHIPS TO HELP TEACHERS AND COLLEGE BOUND STUDENTS BECOME BETTER EQUIPED TO TEACH AND OBTAIN THE SKILLS NEEDED TO GAIN EMPLOYMENT.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$133,271TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
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 ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
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 Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
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 BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldOHStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonKENT ROTHPersonNm
Phone4194462501PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1312 NORTH POINTE DRIVEAddressLine1Txt
CityARCHBOLDCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43502ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
TREVOR FRUTH
PRESIDENTYes (X)Yes (X)$0$0$0
MEGAN NAFZIGER
SECRETARYYes (X)Yes (X)$0$0$0
KENT ROTH
TREASURERYes (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$74,802AllOtherContributionsAmt
Total Contributions$74,802TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$48,227TotalRevenueColumnAmt
Related Or Exempt Func Income$48,227RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$599,906SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$521,841SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$78,065SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$78,065TotalRevenueColumnAmt
Related Or Exempt Func Income$78,065RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$201,094TotalRevenueColumnAmt
Related Or Exempt Func Income$126,292RelatedOrExemptFuncIncomeAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$800TotalAmt
Management And General$800ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$30,697TotalAmt
Management And General$30,697ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,196TotalAmt
Management And General$1,196ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
DONATION TO NONPROFITS$102,579$102,579
SCHOLARSHIPS$29,200$29,200
COMFORT DOG$1,492$1,492
STATE FILING FEE$200$200

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$166,164TotalAmt
Program Services$133,271ProgramServicesAmt
Management And General$32,893ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
EOY-$1EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,888,662BOYAmt
EOY$1,923,593EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,888,662BOYAmt
EOY$1,923,592EOYAmt

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$1,195,624BOYAmt
EOY$1,217,574EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$693,038BOYAmt
EOY$706,018EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,888,662BOYAmt
EOY$1,923,592EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,888,662BOYAmt
EOY$1,923,592EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$34,930ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

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$11,937CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$11,825CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,756CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,217CurrentTaxYearMinus1YearAmt
Current Tax Year$74,802CurrentTaxYearAmt
Total$106,537TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$11,937CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$11,825CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,756CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,217CurrentTaxYearMinus1YearAmt
Current Tax Year$74,802CurrentTaxYearAmt
Total$106,537TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$106,537PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$44,901CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$38,843CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$69,128CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$47,134CurrentTaxYearMinus1YearAmt
Current Tax Year$48,227CurrentTaxYearAmt
Total$248,233TotalAmt
FieldValueIRS element (for citing)
Total Support$354,770TotalSupportAmt
Gross Receipts Rltd Activities$95,361GrossReceiptsRltdActivitiesAmt
Public Support CY1700.30030PublicSupportCY170Pct
Public Support PY1700.14930PublicSupportPY170Pct
Ten Pct Facts Crcmstncs Test PYYes (X)TenPctFactsCrcmstncsTestPYInd

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferencePART II, LINE 17BFormAndLineReferenceDesc
ExplanationSINCE THE ORGANIZATION'S FORMATION IN 1984, IT HAS CONTINUALLY LOOKED TO THE GENERAL PUBLIC FOR SUPPORT. EACH YEAR THE ORGANIZATION HAS SOLICITED SUPPORT BY CONTACTING THE GENERAL PUBLIC BY SENDING LETTERS TO EACH PERSON WHO LIVES IN AND AROUND THE COMMUNITY OF ARCHBOLD AND CONTACTING LOCAL BUSINESSES FOR SUPPORT. THE ORGANIZATION HAS MET THE 33 1/3% SUPPORT TEST EVERY YEAR EXCEPT FOR THE YEARS ENDED JUNE 30, 2018, 2019, 2020, 2021, 2022 AND 2023. THE SUPPORT FOR THE PAST TWO YEARS HAS BEEN 18.81% AND 14.93%. THE GOVERNING BOARD CONSISTS OF 12 PEOPLE OF VARIOUS AGES FROM THE ARCHBOLD COMMUNITY WHO REPRESENT THE VARIOUS TYPES OF BUSINESSES, NONPROFIT ORGANIZATIONS AND GENERAL PUBLIC. THE ECONOMY THE PAST FEW YEARS HAS CAUSED A DECREASE IN THE AMOUNT OF PUBLIC SUPPORT GIVEN.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONPROVIDE SUPPORT TO THE COMMUNITY AND RESIDENTS. THE ORGANIZATION DONATES TO MANY CAUSES AND NONPROFIT ORGANIZATIONS TO HELP THE COMMUNITY TO BE A BETTER PLACE TO LIVE. IT ALSO HELPS TO FURTHER THE EDUCATION OF ITS RESIDENTS THROUGH EDUCATION ASSISTANCE.
FORM 990, PAGE 6, PART VI, LINE 11BTHE TAX RETURNS ARE PREPARED AND GIVEN TO THE TREASURER WHO IN TURN PROVIDES A COPY TO THE BOARD MEMBERS TO GO OVER AND APPROVE AT A MONTHLY BOARD MEETING PRIOR TO THE DUE DATE OF THE RETURN.
FORM 990, PAGE 6, PART VI, LINE 12CDURING THE FIRST MEETING OF THE NEWLY APPOINTED BOARD, THE BOARD PRESIDENT GOES OVER THE CONFLICT OF INTEREST POLICY AND ASKS ALL BOARD MEMBERS IF THERE ARE ANY ACTIVITIES THEY ARE INVOLVED IN THAT COULD GIVE RISE TO CONFLICTS. THE BOARD MEMBERS ARE THEN INSTRUCTED THAT THROUGHOUT THE YEAR ANY ACTIVITY THAT THEY BECOME INVOLVED IN THAT COULD GIVE RISE TO CONFLICTS ARE TO BE COMMUNICATED TO THE PRESIDENT AND THE PRESIDENT WILL MAKE SURE THE BOARD IS INFORMED ABOUT AN POSSIBLE CONFLICT.
FORM 990, PAGE 6, PART VI, LINE 19ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.

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