TALL PINES STEM ACADEMY INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
TALL PINES STEM ACADEMY INC (EIN 47-2126244)
Tax period
2022-07-01 to 2023-06-30
Filed
2023-10-19
IRS object ID
202342929349300509
Schema version
2022v5.0
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)
Return2023-10-19T09:54:05-04:00ReturnTs
Tax Period End2023-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN570772152PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1PAYNE WHITE & SCHMUTZ CPA PABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1114 W N FIRST STREETAddressLine1Txt
CitySENECACityNm
State AbbreviationSCStateAbbreviationCd
ZIP29672ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN472126244EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1TALL PINES STEM ACADEMYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlTALLBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line182 CAMP LONG ROADAddressLine1Txt
CityAIKENCityNm
State AbbreviationSCStateAbbreviationCd
ZIP29805ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSANDEE BLANKENSHIPPersonNm
Person TitleEXECUTIVE DIRECPersonTitleTxt
Phone8035021692PhoneNum
Signature2023-10-10SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstSANDEEPersonFirstNm
Person LastBLANKENSHIPPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJASON S WHITE CPAPreparerPersonNm
PTINP00527782PTIN
Phone8648821937PhoneNum
Preparation2023-10-19PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer0TrustedCustomerCd
OOB Security Verification00OOBSecurityVerificationCd
Authentication Assurance LevelAAL2AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Gross Receipts$4,481,059GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.TALLPINESACADEMY.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2015FormationYr
Legal Domicile StateSCLegalDomicileStateCd
Activity Or MissionTO PROVIDE AN OPTION FOR FAMILIES WHERE STEM LEARNING IS INTERTWINED IN THE SCHOOLS CULTURE AND PREPARES MIDDLE SCHOOL STUDENTS TO BECOME THE NEXT GENERATION OF ETHICAL LEADERS.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers75TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$3,512,734PYContributionsGrantsAmt
CY Contributions Grants$4,230,700CYContributionsGrantsAmt
PY Program Service Revenue$184,472PYProgramServiceRevenueAmt
CY Program Service Revenue$250,359CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$3,697,206PYTotalRevenueAmt
CY Total Revenue$4,481,059CYTotalRevenueAmt
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$3,439,416PYOtherExpensesAmt
CY Other Expenses$4,333,016CYOtherExpensesAmt
PY Total Expenses$3,439,416PYTotalExpensesAmt
CY Total Expenses$4,333,016CYTotalExpensesAmt
PY Revenues Less Expenses$257,790PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$148,043CYRevenuesLessExpensesAmt
Total Assets BOY$1,006,043TotalAssetsBOYAmt
Total Assets EOY$1,083,083TotalAssetsEOYAmt
Total Liabilities BOY$798,263TotalLiabilitiesBOYAmt
Total Liabilities EOY$727,260TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$207,780NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$355,823NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE AN OPTION FOR FAMILIES WHERE STEM LEARNING IS INTERTWINED IN THE SCHOOLS CULTURE AND PREPARES MIDDLE SCHOOL STUDENTS TO BECOME THE NEXT GENERATION OF ETHICAL LEADERS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$4,015,017ExpenseAmt
DescORGANIZED UNDER THE SOUTH CAROLINA CHARTER SCHOOL ACT, THE SCHOOL PROVIDES AN ACADEMIC CHOICE FOR PARENTS AND STUDENTS WHILE EXPANDING THE CAPACITY OF THE PUBLIC SCHOOL SYSTEM IN AIKEN COUNTY.Desc
Total Program Service Expenses$4,015,017TotalProgramServiceExpensesAmt
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 EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
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
Transaction With Control EntfalseTransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
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 Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
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 FldSCStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSANDEE BLANKENSHIPPersonNm
Phone8035220715PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line182 CAMP LONG ROADAddressLine1Txt
CityAIKENCityNm
State AbbreviationSCStateAbbreviationCd
ZIP29805ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
SANDEE BLANKENSHIP
EXECUTIVE DIRECTOR20.000.00Yes (X)$0$105,000$0
JENNIFER MINOLFO
MEMBER2.000.00$0$0$0Yes (X)
KELLY SCHEPENS
MEMBER2.000.00$0$0$0Yes (X)
MELISSA MCKNIGHT
MEMBER2.000.00$0$0$0Yes (X)
ALISSA PERRY
MEMBER2.000.00$0$0$0Yes (X)
REGGIE READEN
MEMBER2.000.00$0$0$0Yes (X)
MANDY SIMS
SECRETARY2.000.00Yes (X)$0$0$0Yes (X)
PHILLIP DERSHAM
TREASURER2.000.00Yes (X)$0$0$0Yes (X)
DAVID TAMBURELLO
VICE-CHAIR2.000.00Yes (X)$0$0$0Yes (X)
MICHELLE LORIO
CHAIR2.000.00Yes (X)$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$105,000TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Government Grants$4,207,917GovernmentGrantsAmt
All Other Contributions$22,783AllOtherContributionsAmt
Total Contributions$4,230,700TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPUPIL ACTIVITIESDesc
Business900099BusinessCd
Total Revenue Column$250,359TotalRevenueColumnAmt
Related Or Exempt Func Income$250,359RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$250,359TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,481,059TotalRevenueColumnAmt
Related Or Exempt Func Income$250,359RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$64,760TotalAmt
Program Services$32,760ProgramServicesAmt
Management And General$32,000ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$38,467TotalAmt
Program Services$23,467ProgramServicesAmt
Management And General$15,000ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$22,482TotalAmt
Program Services$20,234ProgramServicesAmt
Management And General$2,248ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$41,739TotalAmt
Program Services$40,739ProgramServicesAmt
Management And General$1,000ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$16,006TotalAmt
Program Services$16,006ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$2,020TotalAmt
Management And General$2,020ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
PURCHASED SERVICES$3,529,986$3,353,486$176,500
SUPPLIES AND MATERIALS$617,556$528,325$89,231

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$4,333,016TotalAmt
Program Services$4,015,017ProgramServicesAmt
Management And General$317,999ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$599,778BOYAmt
EOY$828,239EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$189,615BOYAmt
EOY$15,928EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$273,395LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$34,479LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$216,650BOYAmt
EOY$238,916EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,006,043BOYAmt
EOY$1,083,083EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$798,263BOYAmt
EOY$727,260EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$798,263BOYAmt
EOY$727,260EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$207,780BOYAmt
EOY$355,823EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$207,780BOYAmt
EOY$355,823EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,006,043BOYAmt
EOY$1,083,083EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$148,043ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteefalseAuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$273,395OtherCostOrOtherBasisAmt
Depreciation$34,479DepreciationAmt
Book Value$238,916BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$238,916TotalBookValueLandBuildingsAmt
Total Rev Etc Audited Fincl Stmt$4,477,960TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$4,477,960RevenueSubtotalAmt
Total Revenue Per Form990$4,477,960TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$4,337,247TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$4,337,247ExpensesSubtotalAmt
Total Expenses Per Form990$4,337,247TotalExpensesPerForm990Amt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (true)GovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990 governing body review Part VI line 11A COPY OF FORM 990 IS PROVIDED TO THE PRINCIPAL AND BOARD CHAIR FOR REVIEW PRIOR TO FILING
Conflict of interest policy compliance Part VI line 12cTHE BOARD REVIEWS THE ANNUAL DISCLOSURES SUBMITTED BY EACH MEMBER
Governing documents etc available to public Part VI line 19THE SCHOOLS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON WRITTEN REQUEST. GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.

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