CUMBERLAND CHRISTIAN ACADEMY INC: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
CUMBERLAND CHRISTIAN ACADEMY INC (EIN 58-1848232)
Tax period
2017-09-01 to 2018-08-31
Filed
2019-02-07
IRS object ID
201910429349300641
Schema version
2017v2.2
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)
Return2019-02-07T19:39:11-05:00ReturnTs
Tax Period End2018-08-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN454423092PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Zack Carnes CPA CFP LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12851 Cobb Parkway nw Suite 102AddressLine1Txt
CityKennesawCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30152ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2017-09-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN581848232EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CUMBERLAND CHRISTIAN ACADEMY INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCUMBBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line12356 CLAY ROADAddressLine1Txt
CityAustellCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30106ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMARK OHLIGERPersonNm
Person TitleSECRETARYPersonTitleTxt
Phone7708196443PhoneNum
Signature2019-02-08SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonZack CarnesPreparerPersonNm
PTINP00098240PTIN
Phone4042188604PhoneNum
Preparation2019-02-07PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address99.135.102.123IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-02-11IPDt
IP Tm13:19:08IPTm
Federal Original Submission Id5832972019042iiisyeiFederalOriginalSubmissionId
Federal Original Submission Id2019-02-11FederalOriginalSubmissionIdDt
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id607BE8B3B217A082FEF811E86C21DEF9F88C944BAtSubmissionCreationDeviceId
At Submission Filing Device Id607BE8B3B217A082FEF811E86C21DEF9F88C944BAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMARK OHLIGERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12356 CLAY ROADAddressLine1Txt
CityAustellCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30106ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,838,473GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1989FormationYr
Legal Domicile StateGALegalDomicileStateCd
Activity Or MissionTO GIVE A WELL ROUNDED CHRIST CENTERED EDUCATION TO ALL STUDENTS.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
CY Contributions Grants$45,321CYContributionsGrantsAmt
CY Program Service Revenue$2,780,516CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$12,636CYOtherRevenueAmt
CY Total Revenue$2,838,473CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$2,398,644CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
CY Other Expenses$870,250CYOtherExpensesAmt
CY Total Expenses$3,268,894CYTotalExpensesAmt
CY Revenues Less Expenses-$430,421CYRevenuesLessExpensesAmt
Total Assets BOY$259,389TotalAssetsBOYAmt
Total Assets EOY$2,513,115TotalAssetsEOYAmt
Total Liabilities BOY$961,577TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,732,738TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$702,188NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$219,623NetAssetsOrFundBalancesEOYAmt
MissionTO GIVE A WELL ROUNDED CHRIST CENTERED EDUCATION TO ALL STUDENTS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$2,969,930ExpenseAmt
DescTO GIVE A WELL ROUNDED CHRIST CENTERED EDUCATION TO ALL STUDENTS.Desc
Total Program Service Expenses$2,969,930TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
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 OperatingYes (true)SchoolOperatingInd
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 With Officer EntfalseBusinessRlnWithOfficerEntInd
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
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (true)DelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyfalseMinutesOfGoverningBodyInd
Minutes Of CommitteesfalseMinutesOfCommitteesInd
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 PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonMARK OHLIGERPersonNm
Phone7708196443PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12356 CLAY ROADAddressLine1Txt
CityAustellCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30106ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeInd
BYRON GREENE
CEO HEADMASTER0.0040.00Yes (X)$105,212$0$0
MARK OHLIGER
SECRETARY40.0040.00Yes (X)$47,533$0$0Yes (X)
LEE CAMPBELL
FORMER CEO BOARD MEMBER0.000.00Yes (X)$37,199$0$30,000
FieldValueIRS element (for citing)
Total Reportable Comp From Org$189,944TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$30,000TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Fundraising$45,321FundraisingAmt
Total Contributions$45,321TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION611600$2,298,924$2,298,924
AFTER SCHOOL PROGRAM611600$132,035$132,035
EXTENDED DAY PROGRAM611600$2,594$2,594
APPLICATION REGIST FEE611600$222,635$222,635
BOOK FEES611600$14,933$14,933

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$109,395TotalRevenueColumnAmt
Related Or Exempt Func Income$109,395RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$2,780,516TotalProgramServiceRevenueAmt
Contri Rpt Fundraising Event$45,321ContriRptFundraisingEventAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
RENTAL INCOME611600$11,700$11,700
GROCERY REBATE611600$936$936
FieldValueIRS element (for citing)
Other Revenue Total$12,636OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,838,473TotalRevenueColumnAmt
Related Or Exempt Func Income$2,793,152RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$192,944TotalAmt
Management And General$192,944ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,740,799TotalAmt
Program Services$1,740,799ProgramServicesAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$21,920TotalAmt
Program Services$21,920ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$298,812TotalAmt
Program Services$298,812ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$144,169TotalAmt
Program Services$144,169ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$12,327TotalAmt
Program Services$12,327ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$9,763TotalAmt
Program Services$9,763ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$44,390TotalAmt
Management And General$44,390ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$77,386TotalAmt
Program Services$77,386ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$34,211TotalAmt
Program Services$34,211ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$53,308TotalAmt
Program Services$53,308ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
RENT$27,500$27,500
TAXES & LICENSES$30$30
UTILITIES$73,510$73,510
TELEPHONE$32,178$32,178

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$505,647TotalAmt
Program Services$444,047ProgramServicesAmt
Management And General$61,600ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,268,894TotalAmt
Program Services$2,969,930ProgramServicesAmt
Management And General$298,964ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$132,659BOYAmt
EOY$122,957EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$126,730BOYAmt
EOY$14,295EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$3,114,527LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$738,664LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
EOY$2,375,863EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$259,389BOYAmt
EOY$2,513,115EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$35,180BOYAmt
EOY$104,780EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
EOY$434,182EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$472,079BOYAmt
EOY$2,193,776EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$454,318BOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$961,577BOYAmt
EOY$2,732,738EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY-$702,188BOYAmt
EOY-$219,623EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$702,188BOYAmt
EOY-$219,623EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$259,389BOYAmt
EOY$2,513,115EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$430,421ReconcilationRevenueExpnssAmt
Prior Period Adjustments$912,986PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedfalseFSAuditedInd
Audit CommitteeYes (true)AuditCommitteeInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$3,114,527InvestmentCostOrOtherBasisAmt
Depreciation$738,664DepreciationAmt
Book Value$2,375,863BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$2,375,863TotalBookValueLandBuildingsAmt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdfalseGovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event10Event1Nm

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Management duties delegation Part VI line 3THE CEO DELEGATES DOWN THE CHAIN OF COMMAND
Governing body meeting documentation Part VI line 8aTHE GOVERNING BODY MEETS MONTHLY
Committee meeting documentation Part VI line 8bTHEY HAVE MONTHLY COMMITTEE MEETINGS
Form 990 governing body review Part VI line 11THE GOVERNING BODY REVIEWS THIS RETURN BEFORE IT IS FILED
Conflict of interest policy compliance Part VI line 12cTHEY COMPLY WITH THIS POLICY
CEO executive director top management comp Part VI line 15aBYRON GREENE COMPENSATION $105212
Other officer or key employee compensation Part VI line 15bLEE CAMPBELL $37199
Form 990 availability to public Part VI line 18THE REVIEWED FINANCIAL STATEMENT IS AVAILABLE TO THE PUBLIC
Governing documents etc available to public Part VI line 19A REVIEWED FINANCIAL STATEMENT IS AVAILABLE TO THE PUBLIC TO REVIEW
List of other expenses Part IX line 24eNONE

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