FAR EAST CHRISTIAN CENTER: Form 990PF, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
FAR EAST CHRISTIAN CENTER (EIN 47-4648047)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-06-11
IRS object ID
202001639349100805
Schema version
2019v5.0
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)
Return2020-06-11T08:45:34-07:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN263053898PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Acker & CompanyBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11614 Grande BlvdAddressLine1Txt
CityTylerCityNm
State AbbreviationTXStateAbbreviationCd
ZIP75703ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2019-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN474648047EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FAR EAST CHRISTIAN CENTERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlFAREBusinessNameControlTxt
Phone9039201009PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13865 GRAND MESA DRAddressLine1Txt
CityMONTROSECityNm
State AbbreviationCOStateAbbreviationCd
ZIP81403ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMATTHEW NOCASPersonNm
Person TitlePresidentPersonTitleTxt
Signature2020-06-11SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLeonard H AckerPreparerPersonNm
PTINP00301853PTIN
Phone9035924584PhoneNum
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$0FMVAssetsEOYAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$317,778ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$1InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$1InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$1InterestOnSavingsAdjNetIncmAmt
Total Rev And Expnss$317,779TotalRevAndExpnssAmt
Total Net Invst Incm$1TotalNetInvstIncmAmt
Total Adj Net Incm$1TotalAdjNetIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$111,192CompOfcrDirTrstRevAndExpnssAmt
Accounting Fees Rev And Expnss$1,278AccountingFeesRevAndExpnssAmt
Deprec And Dpltn Rev And Expnss$22,689DeprecAndDpltnRevAndExpnssAmt
Trav Conf Meeting Rev And Expnss$72,804TravConfMeetingRevAndExpnssAmt
Other Expenses Rev And Expnss$55,490OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$263,453TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$101,647ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$101,647ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$365,100TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$101,647TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$47,321ExcessRevenueOverExpensesAmt
Net Investment Income$1NetInvestmentIncomeAmt
Adjusted Net Income$1AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$88,011CashBOYAmt
Cash EOY$60,380CashEOYAmt
Other Nts And Loans Rcvbl$60,000OtherNtsAndLoansRcvblAmt
Other Nts And Loans Rcvbl BOY$60,000OtherNtsAndLoansRcvblBOYAmt
Other Nts And Loans Rcvbl EOY$60,000OtherNtsAndLoansRcvblEOYAmt
Land Bldg Equip Cost Or Other Bss$75,835LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$38,233LandBldgEquipAccumDeprecAmt
Land BOY$57,291LandBOYAmt
Land EOY$37,602LandEOYAmt
Total Assets BOY$205,302TotalAssetsBOYAmt
Total Assets EOY$157,982TotalAssetsEOYAmt
Total Assets EOYFMV$0TotalAssetsEOYFMVAmt
Other Liabilities EOY$1OtherLiabilitiesEOYAmt
Total Liabilities EOY$1TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$184,702NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$20,600NoDonorRstrNetAssestsEOYAmt
Donor Rstr Net Assets EOY$20,600DonorRstrNetAssetsEOYAmt
Tot Net Ast Or Fund Balances BOY$205,302TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$157,981TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$205,302TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$157,982TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$205,302TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$47,321ExcessRevenueOverExpensesAmt
Subtotal$157,981SubtotalAmt
Tot Net Ast Or Fund Balances EOY$157,981TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$98,759AdjustedQlfyDistriYr1Amt
Adjusted Qlfy Distri Yr2$88,850AdjustedQlfyDistriYr2Amt
Adjusted Qlfy Distri Yr3$71,000AdjustedQlfyDistriYr3Amt
Adjusted Qlfy Distri Yr4$5,000AdjustedQlfyDistriYr4Amt
Adj Nonchrtbl Net Invst Incm Pct$0AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$101,647QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Domestic Org Meeting Sect4940eYes (X)DomesticOrgMeetingSect4940eInd
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedfalseSection508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationYes (true)PrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1MARTIN DALEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2816824379PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line12803 LOUETTA OAK DRIVEAddressLine1Txt
CitySPRINGCityNm
State AbbreviationTXStateAbbreviationCd
ZIP77388ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
MATTHEW NOCAS
3865 GRAND MESA DRIVECEDAREDGECO81413President0.00$111,192
DR LELAND PARIS
20802 LOUETTA OAK DRIVESPRINGTX77388Vice President0.00$0
MARTIN DALE
20802 LOUETTA OAK DRIVESPRINGTX77388Secretary0.00$0
JONATHAN IRONS
20802 LOUETTA OAK DRIVESPRINGTX77388Officer0.00$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1Humanitarian Projects in Asia, i.e.,Womens Health Clinic, Economically Sustainable Project Development, Solar Power and Investment in Handcraft tools.Description1Txt
Expenses1$0Expenses1Amt
Description2Travel to the Middle East Disaster Relief Agency coordination. Matthew is coordinating with more than 7 different NGO to deliver relief to victims of war and those living in refugee camps.Description2Txt
Description3President of Far East Christian traveled to four continents speaking and networking other non governmental orgs. and 501c3 orgs to maximize efforts in Asia and consolidate manpoweres for tasking purposesDescription3Txt
Description4Other Humanitarian ProjectsDescription4Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$0AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$0TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$0AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$0CashDeemedCharitableAmt
Net Vl Noncharitable Assets$0NetVlNoncharitableAssetsAmt
Minimum Investment Return$0MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Sect4942j3j5 Fndtn And Frgn OrgYes (X)Sect4942j3j5FndtnAndFrgnOrgInd

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$101,647ExpensesAndContributionsAmt
Qualifying Distributions$101,647QualifyingDistributionsAmt
Adjusted Qualifying Distri$101,647AdjustedQualifyingDistriAmt

Private Operating Foundations PrivateOperatingFoundationsGrp

FieldValueIRS element (for citing)
Private Operating Fndtn Ruling2015-12-23PrivateOperatingFndtnRulingDt
Section4942j3Yes (X)Section4942j3Ind

Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp

FieldValueIRS element (for citing)
Current Year$0CurrentYearAmt
Total$0TotalAmt

Qualifying Distributions QualifyingDistributionsGrp

FieldValueIRS element (for citing)
Current Year$101,647CurrentYearAmt
Year1$98,759Year1Amt
Year2$88,850Year2Amt
Year3$71,000Year3Amt
Total$360,256TotalAmt

Qualifying Distri Not Used Drt QualifyingDistriNotUsedDrtGrp

FieldValueIRS element (for citing)
Year1$98,750Year1Amt
Total$98,750TotalAmt

Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp

FieldValueIRS element (for citing)
Current Year$101,647CurrentYearAmt
Year1$9Year1Amt
Year2$88,850Year2Amt
Year3$71,000Year3Amt
Total$261,506TotalAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
Year1$72,835Year1Amt
Year2$8,400Year2Amt
Year3$71,510Year3Amt
Total$152,745TotalAmt

Two Thirds Minimum Invst Ret TwoThirdsMinimumInvstRetGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (8 entries)

Address Line1RecipientForeignAddress/AddressLine1TxtCityRecipientForeignAddress/CityNmProvince Or StateRecipientForeignAddress/ProvinceOrStateNmCountryRecipientForeignAddress/CountryCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtAddress Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdForeign PostalRecipientForeignAddress/ForeignPostalCd
TOMMY BYUNG YUL KANG
BD C-1-402JiliCHCHNONEIYogurt Production and Testing, Nutrition Development Program for Children in Asia$10,999
ELLAHA AZAM - NO ADDRESS REFUGEE
IDirect Humanitarian Aid/DHA$1,9973865 GRAND MESA DRMONTROSECO81403
YIN MESHAN - NO ADDRESS REFUGEE
IDirect Humanitarian Aid/DHA$1,6003865 GRAND MESA DRMONTROSECO81403
DAVID YANG ASIA
1-2-901 BAIJIA XIAO QUJiliCHCHIDisaster Relief China/Food Aid$52,251
SOO MOON SONG
Yangseo-myeon YangpyImunri GogagilKSKSIDisaster Relief China/Food Aid$23,000Imunri Gogagil
LIVING WATERS BRAZIL
227 Vila MarianaParacatuBRBRNCDonation to Church/Missions Outreach$6,10038600
TRIKALA GREECE ST ATHANASIOU
Pilis 74TrikalaGRGRNCDonation to Greek Church$700421 00
ONE HEART - MANY HANDS
Medical Relief to Cuba$5,0001337 SOUTH FOUNTAIN DRIVEOLATHEKS66061
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$101,647TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$1RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$1RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$1TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp (9 entries)

ContributorContributorNumAddress Line1ContributorUSAddress/AddressLine1TxtCityContributorUSAddress/CityNmState AbbreviationContributorUSAddress/StateAbbreviationCdZIPContributorUSAddress/ZIPCdTotal ContributionsTotalContributionsAmtPerson ContributionPersonContributionInd
YWAM Tyler
120131 FM 16 WLindaleTX75771$162,605Yes (X)
Michael Geoge
223508 Round Valley DriveLindsayCA93247$10,000Yes (X)
Berendo Baptist Church
3970 Berendo StLos AngelesCA90006$19,519Yes (X)
Bob and Janice Bowen
43059 S 276th CtAuburnWA98001$5,000Yes (X)
First Baptist Church Carrollton
52400 N Josey LnCarrolltonTX75006$5,000Yes (X)
Join History
6334 N Capitola Ct 4PortervilleCA93257$5,000Yes (X)
Roger Smith
725971 Rd 212ExeterCA93221$7,500Yes (X)
Joseph and Mary Kane
85001 Southern Hills DriveFriscoTX75034$5,000Yes (X)
National Christian Foundation
9650 Town Center Drive Suite 81Costa MesaCA92626$25,000Yes (X)

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
Amt$1,278Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Depreciation Schedule DepreciationSchedule

Depreciation Property DepreciationPropertyGrp (4 entries)

PropertyPropertyDescAcquiredAcquiredDtCost Or Other BasisCostOrOtherBasisAmtPrior Year DepreciationPriorYearDepreciationAmtComputation MethodComputationMethodTxtRtRtCurrent Year ExpenseCurrentYearExpenseAmt
EQUIPMENT2017-03-08$8,400$2,657200DB0.1749$1,469
2018 DODGE RAM2018-02-01$46,558$9,312200DB0.3200$14,899
2018 HONDA AFRICA TWIN2018-08-01$17,877$3,575200DB0.3200$5,721
GREEK MOTORCYCLE2019-01-01$3,000200DB0.2000$600

Land Etc Schedule2 LandEtcSchedule2

Land Etc LandEtcGrp (2 entries)

Category Or ItemCategoryOrItemTxtCost Or Other BasisCostOrOtherBasisAmtAccumulated DepreciationAccumulatedDepreciationAmtBook ValueBookValueAmt
Auto./Transportation Equip.$67,435$34,107$33,328
Machinery and Equipment$8,400$4,126$4,274

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (15 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
AUTOMOBILE$8,840
BANK SERVICE CHARGES$239
BUSINESS SERVICES$12,519
DONATION TO ANTI-HUMAN TRAFFICKING$1,380
FACILITIES AND EQUIPMENT$1,200
INSURNACE$8,185
MEALS AND ENTERTAINMENT$4,887
MEDICAL$845
MEMBERSHIP FEES$265
MISCELLANEOUS$794
OFFICE EXPENSE$14,557
OPERATIONS$611
ORGANIZATIONS$441
TELEPHONE$577
TUITION$150

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail

FieldValueIRS element (for citing)
DescRoundingDesc
EOY Book Value$1EOYBookValueAmt

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.