2022-02-16T20:01:01-06:00 2021-06-30 SOZO CONSULTING 573 PALO ALTO AVENUE MOUNTAIN VIEW CA 94041 990 2020-07-01 465215702 TRANSFORMING THE BAY WITH CHRIST TRAN 4152794862 660 SACRAMENTO WAY HOLLISTER CA 95023 NANCY ORTBERG EXECUTIVE DIRECTOR 4152794862 2022-02-07 NANCY ORTBERG 999009999 JOSHUA M CANTWELL P01498460 6509067272 2022-02-16 X 2020 2022-09-23 18:48:47Z X PAT GELSINGER 660 SACRAMENTO WAY HOLLISTER CA 95023 987401 false X WWW.TBC.CITY X 2014 CA OUR MISSION IS TO CATALYZE A HOLISTIC GOSPEL MOVEMENT IN THE BAY AREA THAT RESULTS IN SPIRITUAL AND SOCIETAL TRANSFORMATION. SPIRITUAL TRANSFORMATION IS THE RESULT OF AN INCREASING NUMBER OF PEOPLE LOVING GOD WITH ALL THEIR HEART, SOUL, MIND, AND STRENGTH; SOCIETAL TRANSFORMATION IS THE RESULT OF AN INCREASING NUMBER OF PEOPLE LOVING THEIR NEIGHBOR AS THEMSELVES. 9 9 5 9 0 915804 982562 60011 4500 -3916 339 0 971899 987401 11250 3010 0 923801 889504 0 88489 301181 160478 1236232 1052992 -264333 -65591 209551 148916 42831 47787 166720 101129 X OUR MISSION IS TO CATALYZE A HOLISTIC GOSPEL MOVEMENT IN THE BAY AREA THAT RESULTS IN SPIRITUAL AND SOCIETAL TRANSFORMATION. SPIRITUAL TRANSFORMATION IS THE RESULT OF AN INCREASING NUMBER OF PEOPLE LOVING GOD WITH ALL THEIR HEART, SOUL, MIND, AND STRENGTH; SOCIETAL TRANSFORMATION IS THE RESULT OF AN INCREASING NUMBER OF PEOPLE LOVING THEIR NEIGHBOR AS THEMSELVES. false false 702744 3010 4500 IN FISCAL YEAR 2020-2021, TBC MADE HUGE STRIDES AND ACCOMPLISHED THE FOLLOWING: -10 PASTOR'S NETWORK GATHERINGS HELD UNDER COVID PROTOCOLS - REGIONAL NETWORK LEADER (INTEGRATING UNIFY AND AMPLIFY) BETA MODEL LAUNCHED (ADAM PEACOCKE/20K) IN SONOMA/MARIN/NAPA COUNTIES - 3 EMERGING NETWORKS GATHERED (YOUTH PASTORS; WOMEN PASTORS; LEADERS OF HOMELESS MINISTRIES) - 12 CHURCH PLANTS SUPPORTED. TBC BOARD ACTIVITIES: QUARTERLY MEETINGS WITH TBC CABINET; QUARTERLY EMAIL UPDATES. ADVISORY BOARD: 1-1 MEETINGS WITH EACH MEMBER UNIFY: UNIFY CURRENTLY SUPPORTS A TOTAL OF 30 NETWORKS. CORONAVIRUS AND LOCKDOWN HAVE CHANGED LIFE FOR CHURCHES IN A SIGNIFICANT WAY. UNIFY IS HELPING TO MOBILIZE RESOURCES AND EQUIPPING FOR CHURCHES TO FACE NEW CHALLENGES. UNIFY IS ALSO PURSUING A NEW CORPORATE CHAPLAINCY INITIATIVE TO EXPLORE THE NEED AND BENEFIT OF CORPORATE CHAPLAINS OR COUNSELORS IN THE BAY AREA. UNIFY: UNIFY DATABASE HAS BEEN CULLED THROUGH FOR ACCURACY, EVERY NETWORK LEADER ON OUR SPREADSHEET CONTACTED- WE CAN ACCURATELY REPORT THAT TBC IS REACHING 568 -"ENGAGED" CHURCHES AND EQUIPPING 100 OTHER "INTERESTED" CHURCHES (NOT COMMITTED BUT INTERESTED). THROUGH 30 REGIONAL AND ETHNIC NETWORKS UNIFY HAS CREATED A COMMUNICATIONS PIPELINE FOR OUR NETWORK LEADERS BY WAY OF A SEMI-WEEKLY EMAIL CALLED "3 MINUTES WITH TBC" UNIFY IS CURATING OUR SPRING CONFERENCE IN ESTES PARK FOR NETWORK LEADERS AND KEY PASTORS (FUTURE NL'S) CALLED ASCENT. TO DATE 35 PASTORS ARE PLANNING TO ATTEND. OUR GOAL IS 45-50. UNIFY IS PLANNING FOR AND CREATING THE FOUNDATION OF A FALL 2023 BAY AREA WIDE CATALYTIC FALL EXPERIENCE CALLED EXPLORE GOD- OUR GOAL IS THAT AT LEAST 200 CHURCHES PARTICIPATE IN THIS 8 WEEK MESSAGE SERIES WHICH COVERS KEY QUESTIONS IN THE HEARTS AND ON THE MINDS OF UNCHURCHED PEOPLE. THE SERIES BRINGS TOGETHER ALL THREE TBC VALUES AND WILL MIRROR THE SCOPE OF WHAT WAS TO BE "FESTIVAL OF THOUGHT" BUT ALLOWING THE LOCAL CHURCH TO BE THE EVANGELISTIC, SERVING AND DISCIPLESHIP HUB OF THIS OUTREACH. UNIFY HAS BEEN INTERFACING WITH, EQUIPPING AND PRAYING FOR LEAD PASTORS TO LEAD WELL AND EMERGE FROM COVID STRONGLY, WITH VISION AND COURAGE AND A "KINGDOMPRENUER" MINDSET AMPLIFY: FACILITATING A MENTAL HEALTH TRAINING FOR BAY AREA YOUTH PASTORS. CONNECTING CARE PORTAL, A PLATFORM THAT CONNECTS FOSTER CARE AGENCIES AND NEEDS TO CHURCHES THAT WOULD LIKE TO SERVE, TO BAY AREA CHURCHES. HELPING TO LEAD A POVERTY ALLEVIATION COALOTION IN THE SOUTH BAY. WORKING IN SAN FRANCISCO AND SANTA CRUZ TO CONNECT CHURCHES AND NON-PROFIT ORGANIZATIONS SERVING THE UNHOUSED TO DO SOMETHING COLLABORATIVELY FOR THE UNHOUSED IN THEIR REGIONS. RESOURCING CHURCHES LOOKING TO SERVE INCOMING AFGHAN REFUGEES WITH SUPPORT LIKE HOSTING, DRIVING, FURNITURE DONATIONS, ESL CLASSES, ETC. CONNECTING WITH FEMALE SENIOR PASTORS IN THE BAY AREA FOR THE PURPOSES OF RELATIONAL CONNECTEDNESS, SOUL CARE, AND ONGOING RESOURCING. HOSTING MONTHLY CONVERSATIONS THAT MATTER-ONLINE GATHERINGS OF BAY AREA LEADERS OF FAITH FOR THE PURPOSES OF BUILDING RELATIONSHIPS, LEARNING, AND COLLABORATING, ALL IN THE PURSUIT OF DEEPER IMPACT FOR THE KINGDOM OF GOD. TOPICS HAVE INCLUDED; RESILIENT LEADERSHIP, FEMALE CHURCH LEADERSHIP, THE EMOTIONALLY HEALTHY LEADER. MULTIPLY: MULTIPLY HELPED OVERSEE THE THIRD ROUND OF OUR CHURCH PLANT STARTUP GRANTS. THE CRITERIA AND SELECTION HAVE IMPROVED EVERY TIME AND THIS IS THE STRONGEST GROUP OF RECIPIENTS WE HAVE HAD SO FAR. MULTIPLY IS CONTINUING TO BUILD A DATABASE THAT INCLUDES RELEVANT VARIABLES FOR EVERY CHURCH THAT HAS BEEN PLANTED IN THE BAY AREA SINCE 2009. THIS DATABASE WILL HELP US TO FOSTER A HEALTHY ECOSYSTEM TO MAXIMIZE THE VIABILITY OF CHURCH PLANTERS AND CHURCH PLANTS. MULTIPLY IS ALSO HELPING TO SUPPORT OUTREACH IN CHURCHES THROUGH THE ESTABLISHMENT OF A BAY AREA-WIDE EVANGELISM TEAM AND PLANNING ORGANIC OUTREACH EVENTS. 702744 true true false false false false false false false false true false false false false false false false false false false false false false false false false false false true false false false false false false false false true false false false false false false false false true 7 0 true 5 true false false false false true true false false false false false false false false false X 9 9 false false false false false false false true true false false true true true true true true true true false CA X SOZO CONSULTING 6509067272 573 PALO ALTO AVENUE MOUNTAIN VIEW CA 94041 NANCY ORTBERG EXECUTIVE DI 40.00 X 196906 0 20832 JON KURTH MULTIPLY DIR 40.00 X 116434 0 99009 JON TALBERT UNIFY DIRECT 40.00 X 115699 0 89992 MICHAEL BROCK AMPLIFY DIRE 40.00 X 109876 0 80656 SUSHIL CHACKO DIRECTOR/TRE 1.00 X X 0 0 0 STEVE CLIFFORD DIRECTOR 1.00 X 0 0 0 KEVIN COMPTON SECRETARY/DI 1.00 X X 0 0 0 GARY GADDINI DIRECTOR 1.00 X 0 0 0 PAT GELSINGER PRES/CHAIR/D 1.00 X X 0 0 0 HURMON HAMILTON DIRECTOR 1.00 X 0 0 0 KEVIN PALAU DIRECTOR 1.00 X 0 0 0 LIP-BU TAN DIRECTOR 1.00 X 0 0 0 PETER WAGNER DIRECTOR 1.00 X 0 0 0 538915 290489 4 false true false 982562 310363 982562 PROGRAM REVENUE 4500 4500 4500 339 339 987401 4500 339 3010 3010 196906 98452 49227 49227 554976 416232 110995 27749 14131 10598 2826 707 105791 79343 21158 5290 17700 13275 3540 885 42500 8500 31875 2125 46264 17741 28523 1279 959 256 64 136 136 2017 1513 403 101 7424 2970 3712 742 685 514 137 34 29983 29983 4243 2970 849 424 2621 1835 524 262 TELEPHONE EXPENSES 7851 5888 1570 393 BOOKS AND SUBSCRIPTIONS 5744 2872 2872 SUPPLIES & MATERIALS 4486 2019 2243 224 BANK & OTHER SERVICE FEES 3784 2838 757 189 1461 1096 292 73 1052992 702744 261759 88489 173421 129462 10000 8513 7708 28866 17120 17617 11746 209551 148916 42831 47787 42831 47787 X 166720 101129 166720 101129 209551 148916 X -65591 X false false false X 576717 1425528 1149692 915804 982562 5050303 576717 1425528 1149692 915804 982562 5050303 3132688 1917615 921 63 -3916 339 -2593 5047710 196299 0.37990 0.40290 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 28866 17120 11746 11746 X true true X X X false false false false false false false false false NANCY ORTBERG EXECUTIVE DIRECTOR 196906 20832 217738 JON KURTH MULTIPLY DIRECTOR 116434 39009 60000 215443 JON TALBERT UNIFY DIRECTOR 115699 29992 60000 205691 MICHAEL BROCK AMPLIFY DIRECTOR 109876 20656 60000 190532 X 4 310363 false true false FORM 990 - ORGANIZATION'S MISSION OUR MISSION IS TO CATALYZE A HOLISTIC GOSPEL MOVEMENT IN THE BAY AREA THAT RESULTS IN SPIRITUAL AND SOCIETAL TRANSFORMATION. SPIRITUAL TRANSFORMATION IS THE RESULT OF AN INCREASING NUMBER OF PEOPLE LOVING GOD WITH ALL THEIR HEART, SOUL, MIND, AND STRENGTH; SOCIETAL TRANSFORMATION IS THE RESULT OF AN INCREASING NUMBER OF PEOPLE LOVING THEIR NEIGHBOR AS THEMSELVES. FORM 990, PAGE 1, PART I, LINE 6 THE VOLUNTEERS ARE COMPOSED OF THE VOLUNTEER BOARD OF DIRECTORS. FORM 990, PAGE 2, PART III, LINE 4A IN FISCAL YEAR 2020-2021, TBC MADE HUGE STRIDES AND ACCOMPLISHED THE FOLLOWING: -10 PASTOR'S NETWORK GATHERINGS HELD UNDER COVID PROTOCOLS - REGIONAL NETWORK LEADER (INTEGRATING UNIFY AND AMPLIFY) BETA MODEL LAUNCHED (ADAM PEACOCKE/20K) IN SONOMA/MARIN/NAPA COUNTIES - 3 EMERGING NETWORKS GATHERED (YOUTH PASTORS; WOMEN PASTORS; LEADERS OF HOMELESS MINISTRIES) - 12 CHURCH PLANTS SUPPORTED. TBC BOARD ACTIVITIES: QUARTERLY MEETINGS WITH TBC CABINET; QUARTERLY EMAIL UPDATES. ADVISORY BOARD: 1-1 MEETINGS WITH EACH MEMBER UNIFY: UNIFY CURRENTLY SUPPORTS A TOTAL OF 30 NETWORKS. CORONAVIRUS AND LOCKDOWN HAVE CHANGED LIFE FOR CHURCHES IN A SIGNIFICANT WAY. UNIFY IS HELPING TO MOBILIZE RESOURCES AND EQUIPPING FOR CHURCHES TO FACE NEW CHALLENGES. UNIFY IS ALSO PURSUING A NEW CORPORATE CHAPLAINCY INITIATIVE TO EXPLORE THE NEED AND BENEFIT OF CORPORATE CHAPLAINS OR COUNSELORS IN THE BAY AREA. UNIFY: UNIFY DATABASE HAS BEEN CULLED THROUGH FOR ACCURACY, EVERY NETWORK LEADER ON OUR SPREADSHEET CONTACTED- WE CAN ACCURATELY REPORT THAT TBC IS REACHING 568 -"ENGAGED" CHURCHES AND EQUIPPING 100 OTHER "INTERESTED" CHURCHES (NOT COMMITTED BUT INTERESTED). THROUGH 30 REGIONAL AND ETHNIC NETWORKS UNIFY HAS CREATED A COMMUNICATIONS PIPELINE FOR OUR NETWORK LEADERS BY WAY OF A SEMI-WEEKLY EMAIL CALLED "3 MINUTES WITH TBC" UNIFY IS CURATING OUR SPRING CONFERENCE IN ESTES PARK FOR NETWORK LEADERS AND KEY PASTORS (FUTURE NL'S) CALLED ASCENT. TO DATE 35 PASTORS ARE PLANNING TO ATTEND. OUR GOAL IS 45-50. UNIFY IS PLANNING FOR AND CREATING THE FOUNDATION OF A FALL 2023 BAY AREA WIDE CATALYTIC FALL EXPERIENCE CALLED EXPLORE GOD- OUR GOAL IS THAT AT LEAST 200 CHURCHES PARTICIPATE IN THIS 8 WEEK MESSAGE SERIES WHICH COVERS KEY QUESTIONS IN THE HEARTS AND ON THE MINDS OF UNCHURCHED PEOPLE. THE SERIES BRINGS TOGETHER ALL THREE TBC VALUES AND WILL MIRROR THE SCOPE OF WHAT WAS TO BE "FESTIVAL OF THOUGHT" BUT ALLOWING THE LOCAL CHURCH TO BE THE EVANGELISTIC, SERVING AND DISCIPLESHIP HUB OF THIS OUTREACH. UNIFY HAS BEEN INTERFACING WITH, EQUIPPING AND PRAYING FOR LEAD PASTORS TO LEAD WELL AND EMERGE FROM COVID STRONGLY, WITH VISION AND COURAGE AND A "KINGDOMPRENUER" MINDSET AMPLIFY: FACILITATING A MENTAL HEALTH TRAINING FOR BAY AREA YOUTH PASTORS. CONNECTING CARE PORTAL, A PLATFORM THAT CONNECTS FOSTER CARE AGENCIES AND NEEDS TO CHURCHES THAT WOULD LIKE TO SERVE, TO BAY AREA CHURCHES. HELPING TO LEAD A POVERTY ALLEVIATION COALOTION IN THE SOUTH BAY. WORKING IN SAN FRANCISCO AND SANTA CRUZ TO CONNECT CHURCHES AND NON-PROFIT ORGANIZATIONS SERVING THE UNHOUSED TO DO SOMETHING COLLABORATIVELY FOR THE UNHOUSED IN THEIR REGIONS. RESOURCING CHURCHES LOOKING TO SERVE INCOMING AFGHAN REFUGEES WITH SUPPORT LIKE HOSTING, DRIVING, FURNITURE DONATIONS, ESL CLASSES, ETC. CONNECTING WITH FEMALE SENIOR PASTORS IN THE BAY AREA FOR THE PURPOSES OF RELATIONAL CONNECTEDNESS, SOUL CARE, AND ONGOING RESOURCING. HOSTING MONTHLY CONVERSATIONS THAT MATTER-ONLINE GATHERINGS OF BAY AREA LEADERS OF FAITH FOR THE PURPOSES OF BUILDING RELATIONSHIPS, LEARNING, AND COLLABORATING, ALL IN THE PURSUIT OF DEEPER IMPACT FOR THE KINGDOM OF GOD. TOPICS HAVE INCLUDED; RESILIENT LEADERSHIP, FEMALE CHURCH LEADERSHIP, THE EMOTIONALLY HEALTHY LEADER. MULTIPLY: MULTIPLY HELPED OVERSEE THE THIRD ROUND OF OUR CHURCH PLANT STARTUP GRANTS. THE CRITERIA AND SELECTION HAVE IMPROVED EVERY TIME AND THIS IS THE STRONGEST GROUP OF RECIPIENTS WE HAVE HAD SO FAR. MULTIPLY IS CONTINUING TO BUILD A DATABASE THAT INCLUDES RELEVANT VARIABLES FOR EVERY CHURCH THAT HAS BEEN PLANTED IN THE BAY AREA SINCE 2009. THIS DATABASE WILL HELP US TO FOSTER A HEALTHY ECOSYSTEM TO MAXIMIZE THE VIABILITY OF CHURCH PLANTERS AND CHURCH PLANTS. MULTIPLY IS ALSO HELPING TO SUPPORT OUTREACH IN CHURCHES THROUGH THE ESTABLISHMENT OF A BAY AREA-WIDE EVANGELISM TEAM AND PLANNING ORGANIC OUTREACH EVENTS. FORM 990, PAGE 6, PART VI, LINE 11B THE BOARD HAS THE RESPONSIBILITY FOR REVIEWING THE ORGANIATION'S FORM 990 (INCLUDING ALL PERTINENT SCHEDULES) BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. A DRAFT OF THE FORM 990 IS READY FOR REVIEW BY THE BOARD NO LATER THAN A WEEK PRIOR TO THE FILING DEADLINE. AFTER THE DRAFT OF THE FORM 990 HAS BEEN OBTAINED BY THE BOARD, THEY WILL HAVE NO MORE THAN A WEEK TO COMPLETE THEIR REVIEW. IN CONDUCTING THEIR REVIEW OF THE DRAFT OF THE FORM 990, THE BOARD CONDUCTS A TOP-LEVEL OR BIG-PICTURE TYPE OF REVIEW. HOWEVER, IF THE BOARD DEEMS IT NECESSARY TO CONDUCT A MORE DETAILED REVIEW OF THE FORM 990, THEN THEY CONTACT THE PREPARER OF THE FORM 990 TO REQUESET COPIES OF THE RELEVANT DETAILED TAX RETURN WORKPAPERS WHICH THEY WOULD LIKE TO SEE. ONCE THE BOARD HAS COMPLETED ITS INITIAL REVIEW OF THE FORM 990, A MEETING OR CONFERENCE CALL IS SCHEDULED WITH THE PREPARER OF THE FORM 990 TO DISCUSS ANY QUESTIONS, COMMENTS, AND SUGGESTED REVISIONS IDENTIFIED BY THE BOARD. THE PREPARER OF THE FORM 990 MAKES ANY REVISIONS TO THE FORM 990 AS SOON AS FEASIBLY POSSIBLE TO ENSURE THAT THE FORM 990 IS FILED WITH THE INTERNAL REVENUE SERVICE ON A TIMELY BASIS. ALL QUESTIONS, COMMENTS, AND SUGGESTED REVISIONS SET FORTH BY THE BOARD ARE DOCUMENDED, ALONG WITH ANY RESPONSES FROM THE PREPARER OF THE FORM 990, IF APPLICABLE. FORM 990, PAGE 6, PART VI, LINE 12C THERE WERE NO INSTANCES OF THE ORGANIZATION HAVING TO ENFORCE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD RELIES ON COMPARABILITY DATA TO DETERMINE AND APPROVE THE COMPENSATION OF THE EXECUTIVE DIRECTOR. THE BOARD UTILIZES RESOURCES SUCH AS SIMILARY SITUATED EXEMPT ORGANIZATIONS IN THEIR AREAS TO BENCHMARK PAY ALONG WITH MARKET INFORMATION FROM OTHER EXEMPT ORGANIZATIONS AND FOR- PROFIT ORGANIZATIONS TO ASSESS THE COMPETITIVENESS AND REASONABLIESS OF THE COMPENSATION. ONCE A DECISION HAS BEEN MADE, A VOTE IS TAKEN FOR APPROVAL BY THE BOARD. RECUSAL OF THE INDIVIDUALS WHOSE COMPENSATION IS BEING DETERMINED IS MANDATORY. A SIMILAR PROCESS IS IN PLACE FOR DETERMINING COMPENSATION OF THE OTHER KEY EMPLOYEES, IF ANY. FORM 990, PAGE 6, PART VI, LINE 15B THE ORGANIZATION UTILIZES COMPENSATION SURVEYS TO DETERMINE A REASONABLE RANGE OF COMPENSATION FOR KEY EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 19 THE FOLLOWING ORGANIZATIONAL DOCUMENTS ARE AVAILABLE (FOR INSPECTION OR COPYING) AT THE ORGANIZATION'S MAIN OFFICE DURING NORMAL BUSINESS HOURS AT NO CHARGE: -TAX EXEMPTION APPLICATION (FORM 1023) -INTERNAL REVENUE SERVICE DETERMINATION LETTER -ARTICLES OF INCORPORATION -BY-LAWS THE PUBLIC INSPECTION COPY OF THE ORGANIZATION'S FORM 990 AND FORM 990-T, FROM THE PREVIOUS THREE YEARS (AT A MINIMUM), WILL BE AVAILABLE (FOR INSPECTION OR COPYING) AT THE ORGANIZATION'S MAIN OFFICE DURING NORMAL BUSINESS HOURS AT NO CHARGE, IF APPLICABLE. THE PUBLIC INSPECTION COPY OF THE FORM 990 WILL NOT INCLUDE THE SCHEDULE OF SCHEDULE A EXCESS CONTRIBUTORS OR THE SCHEDULE B NAMES AND ADDRESSES OF CONTRIBUTORS. THE ORGANIZATION WILL MAKE BEST EFFORTS TO ENSURE THAT THE FORMS 990 AND 990-T HELD AT THEIR MAIN OFFICE ARE THE MOST UPDATED VERSIONS OF SUCH. FOR EXAMPLE, IN THE INSTANCE WHERE A FORM 990 HAS BEEN AMENDED, THE AMENDED VERSION OF THE FORM 990 OR FORM 990-T WILL BE THE ONE AVAILABLE FOR PUBLIC INSPECTION. WHEN RESPONDING TO A PUBLIC INSPECTION REQUEST FOR ANY ORGANIZATIONAL DOCUMENT OR FORM 990 (INCLUDING FORM 990-T) BY ANYONE, THE ORGANIZATION FULFILLS SUCH REQUEST IN A TIMELY FASHION WITHOUT INQUIRING AS TO THE REASON FOR THE PUBLIC INSPECTION REQUEST. THE FOLLOWING OTHER DOCUMENT (MOST UPDATED VERSIONS) IS MADE AVAILABLE FOR INSPECTION OR COPYING) AT THE ORGANIZATION'S MAIN OFFICE DURING NORMAL BUSINESS HOURS AT NO CHARGE: -CONFLICT OF INTEREST POLICY FORM 990, PART XI, LINE 9 PRIOR PERIOD ADJUSTMENT 0