BETA

LQ FOUNDATION: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
LQ FOUNDATION (EIN 26-1964339)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-07-13
IRS object ID
202001959349303415
Schema version
2019v5.1
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)
Return2020-07-13T17:46:22-05:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN330835986PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Squar Milner LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1135 Main Street 9th FloorAddressLine1Txt
CitySan FranciscoCityNm
State AbbreviationCAStateAbbreviationCd
ZIP941051815ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN261964339EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LEADERS QUEST FOUNDATION USABusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLEADBusinessNameControlTxt
Phone6466307336PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1208-10 Cross Island Parkway No 10AddressLine1Txt
CityBaysideCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11360ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLindsay LevinPersonNm
Person TitlePresidentPersonTitleTxt
Phone6466307336PhoneNum
Signature2020-07-10SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJoua LoPreparerPersonNm
PTINP01225144PTIN
Phone4157812500PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address71.6.48.101IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-07-10IPDt
IP Tm14:54:03IPTm
IP TimezonePDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdF4C96650974DC2F7134376A1B25ACB38E91AD6ABAtSubmissionCreationDeviceId
At Submission Filing Device IdF4C96650974DC2F7134376A1B25ACB38E91AD6ABAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2020-09-23 17:36:50ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerLindsay LevinPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1208-10 Cross Island Parkway No 107AddressLine1Txt
CityBaysideCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11360ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$9,157GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.leadersquestfoundation.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2008FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionDevelop strong community leaders by making grants to organizations globally that provide leadership training and to grassroots organizations whose founders demonstrate positive leadership qualities.ActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$30,250PYContributionsGrantsAmt
CY Contributions Grants$9,157CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$30,250PYTotalRevenueAmt
CY Total Revenue$9,157CYTotalRevenueAmt
PY Grants And Similar Paid$116,642PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$6,400CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,392PYOtherExpensesAmt
CY Other Expenses$4,018CYOtherExpensesAmt
PY Total Expenses$118,034PYTotalExpensesAmt
CY Total Expenses$10,418CYTotalExpensesAmt
PY Revenues Less Expenses-$87,784PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$1,261CYRevenuesLessExpensesAmt
Total Assets BOY$51,357TotalAssetsBOYAmt
Total Assets EOY$50,301TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$205TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$51,357NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$50,096NetAssetsOrFundBalancesEOYAmt
MissionDevelop strong community leaders by making grants to organizations globally that provide leadership training and to grassroots organizations whose founders demonstrate positive leadership qualities.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$6,400ExpenseAmt
Grant$6,400GrantAmt
Revenue$9,157RevenueAmt
DescGrassroots Leadership Development - Leaders' Quest Foundation USA continued to support organizations empowering grassroots leaders in the developing world to build self-reliant communities by addressing issues that include sustainable livelihoods, access to education and health services and environmental concerns. During 2019, Leaders' Quest supported our NGO partner community in the USA as well as India.Desc
Total Program Service Expenses$6,400TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members3GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonLindsay LevinPersonNm
Phone6466307336PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11239 Broadway Suite 1600AddressLine1Txt
CityNew YorkCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10001ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Lindsay Levin
President, Secretary, Treasurer0.10Yes (X)Yes (X)$0$0$0
Ninan Chacko
Director0.10Yes (X)$0$0$0
Julie Hill
Director0.10Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$9,157AllOtherContributionsAmt
Total Contributions$9,157TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$9,157TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$6,400TotalAmt
Program Services$6,400ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$3,983TotalAmt
Management And General$3,983ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescBank ChargesDesc
Total$35TotalAmt
Management And General$35ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$10,418TotalAmt
Program Services$6,400ProgramServicesAmt
Management And General$4,018ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$51,356BOYAmt
EOY$50,301EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1BOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$51,357BOYAmt
EOY$50,301EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
EOY$205EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$205EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$51,357BOYAmt
EOY$50,096EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$51,357BOYAmt
EOY$50,096EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$51,357BOYAmt
EOY$50,301EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$1,261ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

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$146,500CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$15,000CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$239,209CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$30,250CurrentTaxYearMinus1YearAmt
Current Tax Year$9,157CurrentTaxYearAmt
Total$440,116TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$146,500CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$15,000CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$239,209CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$30,250CurrentTaxYearMinus1YearAmt
Current Tax Year$9,157CurrentTaxYearAmt
Total$440,116TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$347,292SubstantialContributorsTotAmt
Public Support Total170$92,824PublicSupportTotal170Amt
Total Support$440,116TotalSupportAmt
Public Support CY1700.21090PublicSupportCY170Pct
Public Support PY1700.24080PublicSupportPY170Pct
Ten Pct Facts Crcmstncs Test CYYes (X)TenPctFactsCrcmstncsTestCYInd
Facts And Circumstances TestIntroductionLeaders' Quest Foundation - USA, Inc. ("LQF") is a 501(c)(3) publicly-supported charity, incorporated in 2008 in California, whose mission is to develop wise, compassionate and adept leaders - people who are capable of leading in fast-changing, disrupted environments with competing priorities and interconnected challenges. These leaders are drawn from the full spectrum of business, government and civil society in the US and globally. LQF pursues its mission by supporting charitable and educational programs. Recent activities include supporting talented non-profit leaders and giving them the opportunity for personal growth and enhanced impact; and for the Future Stewards Program, aimed at addressing climate change leadership worldwide.Public Support LevelsLQF's tax year is the calendar year. In 2018, the public support percentage was 24.08%. In 2019, the public support percentage was 21.40%. As required by Form 990, Schedule A, Part II, Section C (Computation of Public Support Percentage), Line 17a (10%-facts-and-circumstances-test - 2015), LQF is pleased to submit this statement in support of continuing to recognize the charity's publicly-supported status. Regulatory StandardThe standard for a publicly-supported facts and circumstances decision is set out in (26 CFR) Treas. Regs. 1.170A-9(f)(3). Broadly speaking, there are two mandatory elements and four discretionary "factors" taken into consideration. This statement follows that order strictly.Application of the Standard to LQFMandatory standard #1: "Ten-percent support limitation."LQF's public support percentage of 21.40% exceeds the 10% minimum required by the regulations. Mandatory standard #2: "Attraction of public support."LQF has an on-going program of solicitation of public support from all types of donors: foundations, corporations, publicly-supported charities, and individuals. Corporate donors include Cigna Foundation; private foundation donors include the Elizabeth Bixby Janeway Foundation; publicly-supported charities include the Benevity Fund and individual donors have made gifts of between $400 and $1,500. The solicitation of public support is a top priority of the volunteer board of directors and is supported by specialist consulting staff in a continuous and on-going fashion. Facts & Circumstances iii(A), "Percentage of financial support."In the modest but growing fundraising program, support has already been received from the Greater Houston Community Foundation, which is itself a publicly-supported charity. Facts & Circumstances iii(B), "Sources of support."LQF's sources of support are appropriate to the specialist nature of its mission and programs, in that LQF activity is focused by its nature on a small number of leaders, who will have a substantial impact in a wide range of endeavor. Facts & Circumstances iii(C), "Representative governing body."LQF's governing body of four people has the specialist knowledge appropriate to guiding and implementing the mission. The board members have substantial experience, both in for-profit and non-for-profit settings, in the travel and financial services sectors, in start-up applications, and as social activists accustomed to conducting charitable activities and securing necessary support. Facts & Circumstances iii(D), "Availability of public services."LQF's services are deliberately offered over a wide range of public issues and, to address leadership of those issues, deliberately target participation by individuals who can make substantial impact in their fields. The LQF program has operated steadily since incorporation in 2008. ConclusionFor all of the reasons stated above, in compliance with (26 CFR) Treas. Regs. 1.170A-9(f)(3), LQF asks the Service to continue to recognize LQF's publicly-supported charity status.FactsAndCircumstancesTestTxt

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 O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section B, line 11bThe board reviews the organization's tax returns before they are filed.
Form 990, Part VI, Section B, line 12cWe can confirm that the organization ensures compliance with the conflict of interest policy, by ensuring that all Members of the Board and Officers of LQF update a Conflict of Interest Disclosure Statement annually.
Form 990, Part VI, Section C, line 19The organization's governing documents, conflict of interest policy and financial statements are available to the public upon request.

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