BETA

NER L HOREINU INC: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
NER L HOREINU INC (EIN 83-1635608)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-09-15
IRS object ID
202022599349300817
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)
Return2020-09-15T10:07:13-04:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1George Loewenstein CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line15 Hastings AAddressLine1Txt
CityWest Palm BeachCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33417ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN831635608EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NER L HOREINU INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlNERLBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line15 HASTINGS AAddressLine1Txt
CityWEST PALM BEACHCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33417ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGEORGE LOEWENSTEINPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone5616866854PhoneNum
Signature2020-05-31SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonGeorge Loewenstein CPAPreparerPersonNm
PTINP00141989PTIN
Phone5616866854PhoneNum
Preparation2020-09-15PreparationDt
Self EmployedYes (X)SelfEmployedInd

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address146.168.75.199IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-09-15IPDt
IP Tm10:08:51IPTm
Federal Original Submission Id6524612020259ey4yns5FederalOriginalSubmissionId
Federal Original Submission Id2020-09-15FederalOriginalSubmissionIdDt
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id87DF2F83233E78A62B8EC594AB525ED552CA8F6DAtSubmissionCreationDeviceId
At Submission Filing Device Id87DF2F83233E78A62B8EC594AB525ED552CA8F6DAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1AS ABOVEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerGEORGE LOEWENSTEINPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line15 HASTINGS AAddressLine1Txt
CityWEST PALM BEACHCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33417ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,464,566GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2018FormationYr
Legal Domicile StateFLLegalDomicileStateCd
Activity Or MissionTO PROMOTE TALMUDIC RESEARCH AND TO PROVIDE FINANCIAL ASSISTANCE TO VARIOUS ORGANIZATIONS THAT SUPPORT INDIVIDUALS WHO ARE COMMITED TO CONTINUE THEIR PROFESSIONAL TALMUDIC RESEARCH AND DEVELOPMRNT WORLDWIDEActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers5TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$32,730PYContributionsGrantsAmt
CY Contributions Grants$2,464,566CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$32,730PYTotalRevenueAmt
CY Total Revenue$2,464,566CYTotalRevenueAmt
PY Grants And Similar Paid$30,200PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$2,382,407CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$308PYOtherExpensesAmt
CY Other Expenses$69,008CYOtherExpensesAmt
PY Total Expenses$30,508PYTotalExpensesAmt
CY Total Expenses$2,451,415CYTotalExpensesAmt
PY Revenues Less Expenses$2,222PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$13,151CYRevenuesLessExpensesAmt
Total Assets BOY$2,222TotalAssetsBOYAmt
Total Assets EOY$15,373TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,222NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$15,373NetAssetsOrFundBalancesEOYAmt
MissionTO PROMOTE TALMUDIC RESEARCH AND TO PROVIDE FINANCIAL ASSISTANCE TO VARIOUS ORGANIZATIONS THAT SUPPORT INDIVIDUALS WHO ARE COMMITED TO CONTINUE THEIR PROFESSIONAL TALMUDIC RESEARCH AND DEVELOPMRNT WORLDWIDEMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$2,382,407ExpenseAmt
Grant$2,382,407GrantAmt
Revenue$2,464,566RevenueAmt
DescGAVE 2,382,407 IN GRANTS TO ORGANIZATIONS TO FURTHER THEIR PROVIDING TALMUDIC STUDIES FOR THEIR STUDENTS.Desc
Total Program Service Expenses$2,382,407TotalProgramServiceExpensesAmt
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 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 ActivitiesYes (true)ForeignActivitiesInd
More Than5000 K To OrgYes (true)MoreThan5000KToOrgInd
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
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 RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
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 Members4GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
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 EnfrcfalseRegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldFLStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSTEPHEN LOEWENSTEINPersonNm
Phone2012550064PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line19215 EAST FAIRVIEW BLVDAddressLine1Txt
CityCHANDLERCityNm
State AbbreviationAZStateAbbreviationCd
ZIP85248ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
KALMAN LIDSKY
BOARD MEMBER1.000.00Yes (X)$0$0$0
SAUL SINGER
BOARD MEMBER1.000.00Yes (X)$0$0$0
GEORGE LOEWENSTEIN
PRESIDENT1.000.00$0$0$0Yes (X)
KAREN TRUJILLO
SECRETARY1.000.00$0$0$0Yes (X)
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 ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$2,464,566AllOtherContributionsAmt
Total Contributions$2,464,566TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,464,566TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$2,382,407TotalAmt
Program Services$2,382,407ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmt
ANNUAL REPORT$236$236
CREDIT CARDS PROCESSING FEES$52,256$52,256
PAYPAL$208$208
DONOR BOX$16,308$16,308

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,451,415TotalAmt
Program Services$2,382,407ProgramServicesAmt
Management And General$69,008ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,222BOYAmt
EOY$15,373EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,222BOYAmt
EOY$15,373EOYAmt

Total Liabilities TotalLiabilitiesGrp

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

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$2,222BOYAmt
EOY$15,373EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,222BOYAmt
EOY$15,373EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,222BOYAmt
EOY$15,373EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$13,151ReconcilationRevenueExpnssAmt
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 Minus1 Year$32,730CurrentTaxYearMinus1YearAmt
Current Tax Year$2,464,566CurrentTaxYearAmt
Total$2,497,296TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$32,730CurrentTaxYearMinus1YearAmt
Current Tax Year$2,464,566CurrentTaxYearAmt
Total$2,497,296TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$2,497,296PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$32,730CurrentTaxYearMinus1YearAmt
Current Tax Year$2,464,566CurrentTaxYearAmt
Total$2,497,296TotalAmt
FieldValueIRS element (for citing)
First5 Years509Yes (X)First5Years509Ind

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 F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp

FieldValueIRS element (for citing)
RegionMIDDLE EAST AND NORTH AFRICARegionTxt
Type Of Activities ConductedPROGRAM SERVICESTypeOfActivitiesConductedTxt
Specific Services ProvidedSCHOLARSHIPSSpecificServicesProvidedTxt
Region Total Expenditures$2,382,407RegionTotalExpendituresAmt
FieldValueIRS element (for citing)
Subtotal Spent$2,382,407SubtotalSpentAmt
Total Spent$2,382,407TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp (5 entries)

RegionRegionTxtPurpose Of GrantPurposeOfGrantTxtCash GrantCashGrantAmtManner Of Cash DisbursementMannerOfCashDisbursementTxt
MIDDLE EAST AND NORTH AFRICATO FUND TALMUDIC RESEARCH$25,000WIRE
MIDDLE EAST AND NORTH AFRICATO FUND TALMUDIC RESEARCH$72,697WIRE
MIDDLE EAST AND NORTH AFRICATO FUND TALMUDIC RESEARCH$80,460CHECK
MIDDLE EAST AND NORTH AFRICATO FUND TALMUDIC RESEARCH$352,500WIRE
EUROPE INCLUDING ICELAND AND GREENLANDTO FUND TAMUDIC RESEARCH$692,300WIRE
FieldValueIRS element (for citing)
Total501c3 Org20Total501c3OrgCnt
Transfer To Foreign CorpfalseTransferToForeignCorpInd
Interest In Foreign TrustfalseInterestInForeignTrustInd
Foreign Corp OwnershipfalseForeignCorpOwnershipInd
Passive Foreign Investmest CofalsePassiveForeignInvestmestCoInd
Foreign PartnershipfalseForeignPartnershipInd
Boycott CountriesfalseBoycottCountriesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Officer directors etc family relationship Part VI line 202 THE PRESIDENT AND THE VICE PRESIDENT ARE FATHER AND DAUGHTER. THE PRINCIPAL OFFICERS AND DIRECTORS WORK FOR THE ORGANIZATION ON A VOLUNTEER BASIS AS WELL.
Form 990 governing body review Part VI line 11012 A COPY IS PROVIDED TO THEM FOR THEIR REVIEW BEFOR FILING THE RETURN THE PRESIDENT PREPARES THE 990. WHEN FORM 990 IS READY A DRAFT IS SENT TO THE ORGANIZATIONS GOVERNING BODY FOR REVIEW AND QUESTIONS OR APPROVAL. WHEN THE GOVERNING BODY IS SATISFIED WITH THE ANSWERS TO ITS QUESTIONS THE PRESIDENT SIGNS AND E-FILES THE RETURN. 012 A COPY IS PROVIDED TO THEM FOR THEIR REVIEW BEFORE FILING. THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS OF THE ORGANIZATION ARE AVAILABLE FOR INSPECTION BY INTERESTED PARTIES AND POTENTIAL DONORS AND ARE PROVIDED UPON REQUEST.
Governing documents etc available to public Part VI line 1918 WE WILL RESPOND TO ANY REQUEST FOR FINANCIAL INFORMATION. THE ORGANIZATION HAS BEEN SAVING ALL ITS DOCUMENTS AND HAS NOT DESTROYED ANY. WHEN STORAGE BECOMES A PROBLEM, IT WILL DEVELOP A POLICY

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