ALMOST HOME ADOPTIONS: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
ALMOST HOME ADOPTIONS (EIN 34-2013541)
Tax period
2020-01-01 to 2020-12-31
Filed
2021-10-04
IRS object ID
202112779349300041
Schema version
2020v4.1
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 ReturnHeader

FieldValueIRS element (for citing)
Return2021-10-04T14:47:17-04:00ReturnTs
Tax Period End2020-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN841470933PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Johnson & CoBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line19175 E Kenyon Ave Suite 200AddressLine1Txt
CityDenverCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80237ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2020-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN342013541EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ALMOST HOME ADOPTIONSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlALMOBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1342013541AddressLine1Txt
CityWESTMINSTERCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80031ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKATHLEEN CLINEPersonNm
Person TitleEXECUTIVE DIRECPersonTitleTxt
Phone3034322299PhoneNum
Signature2021-07-29SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstKATHLEENPersonFirstNm
Person LastCLINEPersonLastNm

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMichael W JohnsonPreparerPersonNm
PTINP00350593PTIN
Phone3037960140PhoneNum
Preparation2021-10-04PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer0TrustedCustomerCd
OOB Security Verification00OOBSecurityVerificationCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Gross Receipts$372,716GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressALMOSTHOMEADOPTIONS.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2004FormationYr
Legal Domicile StateCOLegalDomicileStateCd
Activity Or MissionTHE ORGANIZATION PROVIDES CARE AND RESCUE SERVICES FOR HOMELESS AND ABANDONED CATS WITH THE GOAL OF FINDING THEM PERMANENT HOMES.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee1TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$276,940PYContributionsGrantsAmt
CY Contributions Grants$372,716CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$95,776PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$372,716PYTotalRevenueAmt
CY Total Revenue$372,716CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$66,123PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$66,061CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$42,897PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$63,332CYTotalFundraisingExpenseAmt
PY Other Expenses$179,485PYOtherExpensesAmt
CY Other Expenses$222,327CYOtherExpensesAmt
PY Total Expenses$288,505PYTotalExpensesAmt
CY Total Expenses$288,388CYTotalExpensesAmt
PY Revenues Less Expenses$84,211PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$84,328CYRevenuesLessExpensesAmt
Total Assets BOY$544,230TotalAssetsBOYAmt
Total Assets EOY$642,000TotalAssetsEOYAmt
Total Liabilities BOY$10,433TotalLiabilitiesBOYAmt
Total Liabilities EOY$23,875TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$533,797NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$618,125NetAssetsOrFundBalancesEOYAmt
MissionTHE ORGANIZATION PROVIDES CARE AND RESCUE SERVICES FOR HOMELESS AND ABANDONED CATS WITH THE GOAL OF FINDING THEM PERMANENT HOMES.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$157,425ExpenseAmt
DescCAT RESCUE AND ADOPTION THE ORGANIZATION PROVIDES RESCUE AND CARE SERVICES FOR HOMELESS AND ABANDONED CATS WITH TEH GOAL OF FINDING THEM PERMANENT HOMES. CAT CARE AND SPAY AND NEUTER INFO IS ALSO PROVIDED TO THE PUBLIC.Desc
Total Program Service Expenses$157,425TotalProgramServiceExpensesAmt
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 EquipmentYes (true)ReportLandBuildingEquipmentInd
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 ActivitiesYes (true)FundraisingActivitiesInd
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 ComplianceYes (true)BackupWthldComplianceInd
Employee1EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
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
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
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 Members5GoverningBodyVotingMembersCnt
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 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
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonKATHLEEN CLINEPersonNm
Phone3034322299PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1342013541AddressLine1Txt
CityWESTMINSTERCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80031ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp

FieldValueIRS element (for citing)
PersonKATHLEEN CLINEPersonNm
TitlePRESIDENTTitleTxt
Average Hours Per Week35.00AverageHoursPerWeekRt
Average Hours Per Week Rltd Org0.00AverageHoursPerWeekRltdOrgRt
OfficerYes (X)OfficerInd
Reportable Comp From Org$33,400ReportableCompFromOrgAmt
Reportable Comp From Rltd Org$0ReportableCompFromRltdOrgAmt
Other Compensation$0OtherCompensationAmt
FieldValueIRS element (for citing)
Total Reportable Comp From Org$33,400TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Federated Campaigns$276,940FederatedCampaignsAmt
Fundraising$95,776FundraisingAmt
Total Contributions$372,716TotalContributionsAmt
Contri Rpt Fundraising Event$95,776ContriRptFundraisingEventAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$372,716TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$33,400TotalAmt
Program Services$33,400ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$28,970TotalAmt
Program Services$28,970ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$3,691TotalAmt
Program Services$3,691ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$100,474TotalAmt
Program Services$50,591ProgramServicesAmt
Management And General$49,883ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$3,413TotalAmt
Management And General$3,413ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$46,277TotalAmt
Program Services$40,773ProgramServicesAmt
Management And General$5,504ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$5,395TotalAmt
Management And General$5,395ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$3,436TotalAmt
Management And General$3,436ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtFundraisingFundraisingAmt
BINGO FEES$24,141$24,141
BINGO OASIS FEES$39,191$39,191

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$288,388TotalAmt
Program Services$157,425ProgramServicesAmt
Management And General$67,631ManagementAndGeneralAmt
Fundraising$63,332FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$131,899BOYAmt
EOY$144,496EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$102,254BOYAmt
EOY$177,415EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
BOY$9,000BOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
EOY$19,012EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$301,077LandBldgEquipCostOrOtherBssAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$301,077BOYAmt
EOY$301,077EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$544,230BOYAmt
EOY$642,000EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$3,862BOYAmt
EOY$1,490EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$6,571BOYAmt
EOY$22,385EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$10,433BOYAmt
EOY$23,875EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$533,797BOYAmt
EOY$618,125EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$533,797BOYAmt
EOY$618,125EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$544,230BOYAmt
EOY$642,000EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$84,328ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$182,889CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$432,611CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$147,045CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$172,906CurrentTaxYearMinus1YearAmt
Current Tax Year$276,940CurrentTaxYearAmt
Total$1,212,391TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$182,889CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$432,611CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$147,045CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$172,906CurrentTaxYearMinus1YearAmt
Current Tax Year$276,940CurrentTaxYearAmt
Total$1,212,391TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$1,212,391PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$182,889CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$432,611CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$147,045CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$172,906CurrentTaxYearMinus1YearAmt
Current Tax Year$276,940CurrentTaxYearAmt
Total$1,212,391TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

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 D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$294,759InvestmentCostOrOtherBasisAmt
Book Value$294,759BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$175InvestmentCostOrOtherBasisAmt
Book Value$175BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$6,143InvestmentCostOrOtherBasisAmt
Book Value$6,143BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$301,077TotalBookValueLandBuildingsAmt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1BINGOEvent1Nm

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990 governing body review Part VI line 11COPIES HAVE BEEN PROVIDED TO THE BOARD OF DIRECTORS
Conflict of interest policy compliance Part VI line 12cPOLICY IS CONSTANTLY MONITORED AND ENFORCED.
Governing documents etc available to public Part VI line 19ALL DOCUMENTS ARE AVAILABLE TO THE PUBLIC THROUGH THE IRS OR BY REQUEST.

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