FURP.ORG / PUBLIC DATA EXPLORER

GALILEE MISSIONARY BAPTIST CHURCH OF DUBBERLY INC: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
GALILEE MISSIONARY BAPTIST CHURCH OF DUBBERLY INC (EIN 84-1916455)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-07-22
IRS object ID
202022049349300707
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)
Return2020-07-22T09:32:35-05:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN870692070PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HENDERSON FINANCIAL SERVICES LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1703 S VIENNA STAddressLine1Txt
CityRUSTONCityNm
State AbbreviationLAStateAbbreviationCd
ZIP712700000ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN841916455EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1GALILEE MISSIONARY BAPTIST CHURCH OF DUBBERLY INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlGALIBusinessNameControlTxt
Phone3182478938PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1595 CENTRAL SCHOOL RDAddressLine1Txt
CityDUBBERLYCityNm
State AbbreviationLAStateAbbreviationCd
ZIP71024ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJAMES E SMITHPersonNm
Person TitlePASTORPersonTitleTxt
Phone3182478938PhoneNum
Signature2020-07-09SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJOSEPH L HENDERSONPreparerPersonNm
PTINP00088806PTIN
Phone3182559208PhoneNum
Preparation2020-07-13PreparationDt
Self EmployedYes (X)SelfEmployedInd

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address173.217.244.58IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-07-22IPDt
IP Tm12:00:00IPTm
IP TimezoneCDIPTimezoneCd
Federal Original Submission Id72207620200481548777FederalOriginalSubmissionId
Federal Original Submission Id2020-02-17FederalOriginalSubmissionIdDt
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdD826036427C1327844B118C2BBC4110F7D238F38AtSubmissionCreationDeviceId
At Submission Filing Device Id9999999999999999999999999999999999999999AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2020-11-06 18:47:13ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Initial ReturnYes (X)InitialReturnInd
Principal OfficerJAMES E SMITHPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1P O BOX 284AddressLine1Txt
CityGRAMBLINGCityNm
State AbbreviationLAStateAbbreviationCd
ZIP71245ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$203,283GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
All Affiliates IncludedfalseAllAffiliatesIncludedInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2019FormationYr
Legal Domicile StateLALegalDomicileStateCd
Activity Or MissionEVANGELISM COMMUNITY SERVICEActivityOrMissionDesc
Voting Members Governing Body100VotingMembersGoverningBodyCnt
Voting Members Independent100VotingMembersIndependentCnt
Total Employee1TotalEmployeeCnt
Total Volunteers8TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$203,283CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
CY Total Revenue$203,283CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$42,079CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
CY Other Expenses$68,844CYOtherExpensesAmt
CY Total Expenses$110,923CYTotalExpensesAmt
CY Revenues Less Expenses$92,360CYRevenuesLessExpensesAmt
Total Assets BOY$1,348,000TotalAssetsBOYAmt
Total Assets EOY$1,348,000TotalAssetsEOYAmt
Total Liabilities BOY$1,348,000TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,255,640TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances EOY$92,360NetAssetsOrFundBalancesEOYAmt
MissionTO EVANGLIZE THE LOST AND EDIFY THE SAVEDMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescEVANGLIZED COMMUNITY AND SPONSERED YOUTH PROJECTS AS WELL BENEVOLNCE MINISTRYDesc
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 EquipmentfalseReportLandBuildingEquipmentInd
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 ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Invest Tax Exempt BondsfalseInvestTaxExemptBondsInd
Escrow AccountfalseEscrowAccountInd
On Behalf Of IssuerfalseOnBehalfOfIssuerInd
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 RequiredfalseScheduleORequiredInd
IRP Document5IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee1EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Form990 T FiledfalseForm990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Form8886 T FiledfalseForm8886TFiledInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Nondeductible Contri DisclfalseNondeductibleContriDisclInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Quid Pro Quo Contri DisclfalseQuidProQuoContriDisclInd
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
Org Filed In Lieu Of Form1041falseOrgFiledInLieuOfForm1041Ind
Licensed More Than One StatefalseLicensedMoreThanOneStateInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Form720 FiledfalseForm720FiledInd
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 Members100GoverningBodyVotingMembersCnt
Independent Voting Member100IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyfalseMinutesOfGoverningBodyInd
Minutes Of CommitteesfalseMinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Policies Reference ChaptersfalsePoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnfalseAnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Written Policy Or ProcedurefalseWrittenPolicyOrProcedureInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonLOLA COLEMANPersonNm
Phone3183772937PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1595 CENTRAL SCHOOLAddressLine1Txt
CityDUBBERLYCityNm
State AbbreviationLAStateAbbreviationCd
ZIP71024ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp

FieldValueIRS element (for citing)
PersonJAMES E SMITHPersonNm
TitlePRESIDENTTitleTxt
Average Hours Per Week45AverageHoursPerWeekRt
OfficerYes (X)OfficerInd
Key EmployeeYes (X)KeyEmployeeInd
Highest Compensated EmployeeYes (X)HighestCompensatedEmployeeInd
Reportable Comp From Org$39,000ReportableCompFromOrgAmt
Reportable Comp From Rltd Org$0ReportableCompFromRltdOrgAmt
Other Compensation$0OtherCompensationAmt
FieldValueIRS element (for citing)
Total Reportable Comp From Org$39,000TotalReportableCompFromOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$203,283AllOtherContributionsAmt
Total Contributions$203,283TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
Business999999BusinessCd

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$203,283TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$39,000TotalAmt
Management And General$39,000ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$3,079TotalAmt
Management And General$3,079ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$4,962TotalAmt
Program Services$4,962ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$20,737TotalAmt
Program Services$20,737ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$12,860TotalAmt
Program Services$12,860ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
PROFESSIONAL FEES$24,685$24,685
CONSULTATION FEE$350$350
CREDIT CARD CHARGES$4,970$4,970
FILING FEES$280$280

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$110,923TotalAmt
Program Services$68,844ProgramServicesAmt
Management And General$42,079ManagementAndGeneralAmt
Fundraising$0FundraisingAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,348,000LandBldgEquipCostOrOtherBssAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,348,000BOYAmt
EOY$1,348,000EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,348,000BOYAmt
EOY$1,348,000EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$1,348,000BOYAmt
EOY$1,255,640EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,348,000BOYAmt
EOY$1,255,640EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
EOY$92,360EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$92,360EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,348,000BOYAmt
EOY$1,348,000EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$92,360ReconcilationRevenueExpnssAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Audit CommitteefalseAuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd
Federal Grant Audit PerformedfalseFederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
ChurchYes (X)ChurchInd
Public Support CY5090PublicSupportCY509Pct
Public Support PY5090PublicSupportPY509Pct
Investment Income CY0InvestmentIncomeCYPct
Investment Income PY0InvestmentIncomePYPct

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceGALILEE MISSIONARY BAPTIST CHURCH OF DUBBERLY, INC IS A MEMBER OF THE LOUISIANA STATE BAPTIST CONVENFormAndLineReferenceDesc
ExplanationGALILEE MISSIONARY BAPTIST CHURCH OF DUBBERLY, INC IS A MEMBER OF THE LOUISIANA STATE BAPTIST CONVENTION, THE NORTHWEST LOUISIANA 14TH DISTRICH ASSOCIATION AND THE NATIONAL BAPTIST CONVENTION,USAExplanationTxt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Disclosed Org Leg CtrlfalseDisclosedOrgLegCtrlInd
Disclosed For Charitable PrpsfalseDisclosedForCharitablePrpsInd
Written Policy MonitoringfalseWrittenPolicyMonitoringInd
Section170h Rqr StsfdfalseSection170hRqrStsfdInd
Solicited Assets SalefalseSolicitedAssetsSaleInd
Agent Trustee EtcfalseAgentTrusteeEtcInd
Incl Escrow Custodial Acct LiabfalseInclEscrowCustodialAcctLiabInd
Endowments Held Unrelated OrgfalseEndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd
Related Org List Sch RfalseRelatedOrgListSchRInd

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,348,000OtherCostOrOtherBasisAmt
Book Value$1,348,000BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,348,000TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescBUILDING AND FURNISHINGSDesc
Book Value$1,348,000BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$1,348,000TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescMORTGAGEDesc
Amt$1,348,000Amt
FieldValueIRS element (for citing)
Total Liability$1,348,000TotalLiabilityAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART XIIIFormAndLineReferenceDesc
ExplanationTHE BUILDING IS WORTH 1348000 DOLLARSExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Written Policy Ref T And E ExpnssYes (true)WrittenPolicyRefTAndEExpnssInd
Substantiation RequiredYes (true)SubstantiationRequiredInd
Compensation CommitteeYes (X)CompensationCommitteeInd
Written Employment ContractYes (X)WrittenEmploymentContractInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd
Rebuttable Presumption ProcfalseRebuttablePresumptionProcInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART VII, COLUMN B, HOURS PER WEEK45 HOURS PE WEEK 24/7 STUDY, SERMON PREP, BIBLE STUDY AND SUNDAY SCHOOL HOME AND HOSPITAL VISITS
PART VI, SECTION B, LINE 12cWE USE THE BIBLE AS OUR GUIDE
PART VI, SECTION C, LINE 19IN OUR ANNUAL MEETING
FORM 990 - SUPPLEMENTAL INFORMATIONGALILEE MISSIONARY BAPTIST CHURCH OF DUBBERLY, INC IS A MEMBER OF THE LOUISIANA STATE BAPTIST CONVENTION, THE NORTHWEST LOUISIANA 14TH DISTRICH ASSOCIATION AND THE NATIONAL BAPTIST CONVENTION,USA
PART XII, LINE 1WE RECEIVE CASH, CHECKS, CREDIT AND DEBIT CARDS
PART VI, SECTION A, LINE 6MEMBERS OF THE CONGREGATION