AVERROES PROJECT: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
AVERROES PROJECT (EIN 85-4283602)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-17
IRS object ID
202503219349306475
Schema version
2024v5.2
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)
Return2025-11-17T03:05:25-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN872018690PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1TM Tax Practices LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line19750 W Skye Canyon Park DrAddressLine1Txt
CityLas VegasCityNm
State AbbreviationNVStateAbbreviationCd
ZIP89166ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN854283602EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AVERROES PROJECTBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% TAMER MOHAMMED ALIInCareOfNm
Business Name ControlAVERBusinessNameControlTxt
Phone4082061210PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15655 SILVER CREEK VALLEY RDAddressLine1Txt
CitySAN JOSECityNm
State AbbreviationCAStateAbbreviationCd
ZIP95138ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonTAMER MOHAMMED ALIPersonNm
Person TitleVICE PRESIDENTPersonTitleTxt
Phone4082061210PhoneNum
Signature2025-11-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCHRISTOS ZATTASPreparerPersonNm
PTINP01879963PTIN
Phone7025091122PhoneNum
Preparation2025-11-17PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Gross Receipts$690,760GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressHTTPS://WWW.AVERROESFOUNDATION.ORG/WebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2020FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionOUR ORGANIZATION INTENDS TO WORK WITH OTHER RECOGNIZED NON-GOVERNMENTAL AGENCIES IN EUROPE TO PROMOTE DIVERSITY AND STUDENT EXCHANGE PROGRAMS.ActivityOrMissionDesc
Voting Members Governing Body2VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$170,000PYContributionsGrantsAmt
CY Contributions Grants$220,000CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$12,014PYInvestmentIncomeAmt
CY Investment Income$59,795CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$182,014PYTotalRevenueAmt
CY Total Revenue$279,795CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
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$83,061PYOtherExpensesAmt
CY Other Expenses$57,780CYOtherExpensesAmt
PY Total Expenses$83,061PYTotalExpensesAmt
CY Total Expenses$57,780CYTotalExpensesAmt
PY Revenues Less Expenses$98,953PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$222,015CYRevenuesLessExpensesAmt
Total Assets BOY$1,088,682TotalAssetsBOYAmt
Total Assets EOY$1,419,250TotalAssetsEOYAmt
Total Liabilities BOY$4,100TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,084,582NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,419,250NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionOUR ORGANIZATION INTENDS TO WORK WITH OTHER RECOGNIZED NON-GOVERNMENTAL AGENCIES IN EUROPE TO PROMOTE DIVERSITY AND STUDENT EXCHANGE PROGRAMS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescTHE ORGANIZATION CONTINUED ITS ACTIVITIES TOWARDS ITS TAX EXEMPT PURPOSE.Desc
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 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
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 Document5IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
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
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 Members2GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
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 FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonEMAD AFIFIPersonNm
Phone4082061210PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15655 SILVER CREEK VALLEY RDAddressLine1Txt
CitySAN JOSECityNm
State AbbreviationCAStateAbbreviationCd
ZIP95138ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (2 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
EMAD AFIFI
PRESIDENT5.000.00Yes (X)Yes (X)$0$0$0
TAMER MOHAMMED ALI
VICE PRESIDENT5.000.00Yes (X)Yes (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 ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$220,000AllOtherContributionsAmt
Total Contributions$220,000TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$43,178TotalRevenueColumnAmt
Exclusion$43,178ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$427,582SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$410,965SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$16,617SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$16,617TotalRevenueColumnAmt
Exclusion$16,617ExclusionAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$279,795TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$59,795ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$1,600TotalAmt
Management And General$1,600ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$2,165TotalAmt
Management And General$2,165ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$34,100TotalAmt
Management And General$34,100ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$19,500TotalAmt
Management And General$19,500ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmt
STATE FILING FEES$325$325
INVESTMENT EXPENSES$90$90

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$57,780TotalAmt
Program Services$0ProgramServicesAmt
Management And General$57,780ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$477,991BOYAmt
EOY$554,821EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$610,691BOYAmt
EOY$864,429EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,088,682BOYAmt
EOY$1,419,250EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$4,100BOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,100BOYAmt
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$1,084,582BOYAmt
EOY$1,419,250EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,084,582BOYAmt
EOY$1,419,250EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,088,682BOYAmt
EOY$1,419,250EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$222,015ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$112,653NetUnrlzdGainsLossesInvstAmt
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)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$767,510CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$373,000CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$100,000CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$170,000CurrentTaxYearMinus1YearAmt
Current Tax Year$220,000CurrentTaxYearAmt
Total$1,630,510TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$767,510CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$373,000CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$100,000CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$170,000CurrentTaxYearMinus1YearAmt
Current Tax Year$220,000CurrentTaxYearAmt
Total$1,630,510TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$424,780SubstantialContributorsTotAmt
Public Support Total170$1,205,730PublicSupportTotal170Amt
Total Support$1,630,510TotalSupportAmt
First5 Years170Yes (X)First5Years170Ind

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 (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990 governing body review Part VI line 11FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR SIGNING IT AND FILING IT.
Governing documents etc available to public Part VI line 19ALL OF THE ORGANIZATIONS GOVERNING DOCUMENTS, FORMS 990 AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
List of other fees for services expenses Part IX line 11gADMINISTRATIVE FEES: $19,500 (COLUMN C)
Part III response or note to any other line in Part IIIFORM 990, PART III, LINE 1, ORGANIZATIONS MISSION - CONTINUATION NO.1 THE PROPOSED ORGANIZATIONS INCLUDE THE IYDA, THE INTERCULTURAL YOUTH DIALOGUE ASSOCIATION, THE ISDE, THE INSTITUTE FOR TECHNOLOGY ENABLED ONLINE AND IN PERSON COURSES,WORKSHOPS, AND EXCHANGE PROGRAMS TO MEET THE DEMANDS FOR THE NEXT GENERATION. OUR GOAL IS TO TEACH UNDERPRIVILEGED STUDENTS FROM DIVERSE BACKGROUNDS, ETHNICITIES, AND NATIONALITIES SKILLS AND TOOLS TO PREPARE THEM FOR A DYNAMIC AND VASTLY CHANGING FUTURE CAREERS. THAT INCLUDES BUT NOT LIMITED TO SOFTWARE DEVELOPMENT, ENTREPRENEURSHIP, FUTURE APPLICATIONS OF ARTIFICIAL INTELLIGENCE AND DIFFERENT TOOLS THAT SUPPORT THEIR CAREERS. WE WILL OFFER WORKSHOPS AT SCHOOLS AND ONLINE AND PROVIDE MENTORING TO HIGH SCHOOL AND UNIVERSITY LEVEL FORM 990, PART III, LINE 1, ORGANIZATIONS MISSION - CONTINUATION NO.2 OUR GOAL IS TO INSPIRE CHILDREN AND YOUNG ADULTS TO VISUALIZE HOW TECHNOLOGY AND ENTREPRENEURSHIP IS IMPACTING THEIR WORD. WE WILL USE EDUCATIONAL WORKSHOPS, MENTORING AND CONNECTING WITH BUSINESS VISIONARIES AND INSTRUCTORS. SUSTAINABLE EDUCATION AND DEVELOPMENT, A NON-PROFIT ORGANIZATION AND AN INTERDISCIPLINARY PLATFORM THAT AIMS TO IMPROVE LEARNING AND REORIENTATION TO ENHANCE CAPACITY DEVELOPMENT, TRANSFERABLE SKILLS AND KNOWLEDGE SHARING FOR SUSTAINABLE DEVELOPMENT AND NGO NEST, A NONPROFIT ORGANIZATION THAT SUPPORTS MULTIDISCIPLINARY HUMANITARIAN WORK CENTERED AROUND FIVE ACTION PILLARS: HEALTH, SOCIOCULTURAL, INFRASTRUCTURE, WATER-FOOD-ENERGY AND EDUCATION.

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