2018-07-16T20:14:07-07:00 2017-08-31 Donald Damon CPA 2019 Court North Drive Melville NY 11747 990 2016-09-01 134188834 SUSTAINABLE MARKETS FOUNDATION SUST 2127640521 45 WEST 36TH STREET NEW YORK NY 10018 ELIZABETH HITCHCOCK President 2018-07-16 true Donald Damon CPA P01387420 6312132007 2016 2022-09-23 18:48:47Z ELIZABETH HITCHCOCK 45 WEST 36TH ST NEW YORK NY 10018 12814284 false false X N/A X 2001 NY THE MISSION OF THE ORGANIZATION IS TO PROMOTE ENVIRONMENTAL PROTECTION, ENERGY EFFICIENCY, CONSUMER PROTECTION, HEALTH AND SAFETY, AND GOOD GOVERNMENT. 3 3 0 75 0 10133385 12800221 0 8504 14063 0 10141889 12814284 2859653 3082942 0 0 0 0 7372408 7684344 10232061 10767286 -90172 2046998 4216200 6283876 219649 240327 3996551 6043549 X THE MISSION OF THE ORGANIZATION IS TO PROMOTE ENVIRONMENTAL PROTECTION, ENERGY EFFICIENCY, CONSUMER PROTECTION, HEALTH AND SAFETY, AND GOOD GOVERNMENT. false false 5290438 772510 CLIMATE CHANGE - A PROGRAM TO RESEARCH AND DEVELOP REPORTS AND EDUCATIONAL MATERIALS FOR THE PUBLIC ON THE NEED FOR BOLD ACTION TO ADDRESS GLOBAL WARMING AND CLIMATE CHANGE. ACTIVITIES INCLUDE DISSEMINATION OF PUBLIC EDUCATION MATERIALS THROUGH THE MEDIA, BLOGS AND EDUCATIONAL INSTITUTIONS; AND HOLDING PUBLIC EVENTS ACROSS THE U.S. TO RAISE PUBLIC AWARENESS OF THE IMPACT OF CLIMATE CHANGE. 989820 377608 FOSSIL FUEL EXTRACTION - A PROGRAM TO RESEARCH AND PROVIDE PUBLIC EDUCATION ABOUT THE ENVIRONMENTAL IMPACT OF FOSSIL FUEL EXTRACTION, INCLUDING NATURAL GAS, OIL AND COAL. ACTIVITIES INCLUDE ORGANIZING PUBLIC FORUMS AND EVENTS AND PRODUCING REPORTS FOR DISTRIBUTION. 674951 Independent Media - Educate the public through documentary films and investigative journalism on critical topics such as environmental preservation and social justice that further the charitable purposes of the organization. 3571574 1903506 10526783 true true false true false false false false false false false false false false false true false false false false true true false false false false false true false true false false false false false false false false false false false false false false false false false false false false false true 160 0 true 0 false false false false false false false false false 0 false false false false false false false false false false X 3 3 false false false false false false false true true false false true true true true true true true false false NY X X SUSTAINABLE MARKETS FOUNDATION 2127640521 45 WEST 36TH STREET NEW YORK NY 10018 X ELIZABETH HITCHCOCK President 1.00 0.00 X X 0 0 0 STEVE KLEINBERG Secretary-TREAS 1.00 0.00 X X 0 0 0 JOHN RICHARD Vice President 1.00 0.00 X X 0 0 0 JAY HALFON Dir&Gen Counsel 25.00 0.00 X 0 0 0 0 false false true OUR NEXT ECONOMY LLC 8419 WEST BLVD DRIVE ALEXANDRIA VA 22308 PROGRAM COORDINATION 1561000 FENTON COMMUNICATIONS INC 1000 VERMONT AVENUE WASHINGTON DC 20005 PROJECT COMMUNICATIO 604700 PAWA LAW GROUP PC 120 CENTRE ST NEWTON CENTRE MA 02459 LEGAL SERVICES 370500 CENTER FOR CLIMATE & SECURITY LLC 11185 GREENSBORO RD DENTON MD 21629 PROJECT COORDINATION 340928 TOXICS TARGETING 215 N CAYUGA ST ITHACA NY 14850 PROGRAM COORDINATION 188300 15 12800221 12800221 0 14063 14063 0 0 0 0 0 0 0 0 12814284 14063 X 2872207 2872207 0 210735 210735 0 0 0 0 0 0 0 0 533176 443176 90000 68388 68388 0 0 0 995 995 28771 28771 1659 165 1494 0 0 103524 36314 67210 265056 265056 0 0 0 0 0 7208 7208 PROGRAM MANAGEMENT 1666380 1666380 COMMUNICATIONS 1228885 1228885 PROJECT COORDINATION 1010320 1010320 RESEARCH & WRITING 425730 425730 2344252 2331836 12416 10767286 10526783 240503 0 365383 1163293 3241369 3668485 586020 1324240 0 0 0 105000 0 0 0 23428 22858 0 0 0 0 4216200 6283876 219649 240327 219649 240327 X 693490 846353 3303061 5197196 3996551 6043549 4216200 6283876 2046998 X X false true X true false X 6577817 7129293 9886473 10133385 12800221 46527189 0 0 6577817 7129293 9886473 10133385 12800221 46527189 6220011 40307178 4672 4676 6265 8504 14063 38180 0 0 46565369 0.86560 0.84700 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 10526783 10526783 676339 169085 false 512685 578611 658352 676339 2425987 3638981 128171 144653 164588 169085 606497 909746 X Part X : FIN48 Footnote AUDITED FINANCIAL STATEMENT IS IN PROCESS AT THE TIME OF THIS FILING true EUROPE 0 0 GRANTS TO NGO's 187735 SUB-SAHARAN AFRICA 0 0 GRANTS TO NGO's 23000 210735 210735 EUROPE climate change 26878 WIRE trf EUROPE climate change 29000 WIRE TRF EUROPE environmental prese 50000 WIRE TRF EUROPE food safety 21857 WIRE TRF EUROPE sustanable agricult 60000 WIRE TRF SUB-SAHARAN AFR health & safety 10000 wire trf SUB-SAHARAN AFR health & safety 13000 wire trf 7 false false false false false false Part I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside US Sustainable Markets Foundation provides grants only to organizations that are exempt under Section 501(c)(3) or their equivalents and/or that are deemed, via Sustainable Markets grant application process, to be engaged in public education and outreach efforts to further the 501(c)(3) purposes of Sustainable Markets. Sustainable Markets grantmaking procedures require written grant contracts that restrict funds solely for Section 501(c)(3) purposes.Sustainable Markets requires grant proposals that obligate the grantee to use the grant funds only for the purposes for which the grant was made, provide for periodic written reports concerning the use of grant funds, require a final written report and an accounting of how grant funds were used, and acknowledge Sustainable Markets authority to withhold and/or recover grant funds in case such funds are, or appear to be, misused. Sustainable Markets oversight procedures ensure that recipient organizations use funds granted by Sustainable Markets only in furtherance of its exempt purposes by conducting site visits and regular conference calls with grantees, as well as the required submission of periodic and final narrative and financial reports. Part I, Line 3f - Method of Accounting us gaap true A GREENER WORLD PO BOX 115 TERREBONNE OR 97760 812116665 501(C)(3) 400000 0 REGENERATIVE AGRICULTURE ALLIANCE FOR GLOBAL JUSTICE 225 EAST 26TH ST TUCSON AZ 85713 522094677 501(C)(3) 53560 0 CLIMATE CHANGE BIODIVERSITY FOR A LIVABLE PL PO BOX 390469 CAMBRIDGE MA 02139 273943866 501(C)(3) 25000 0 REGENERATIVE AGRICULTURE CALIFORNIA COMMUNITY FDN 221 S FIGUEROA ST LOS ANGELES CA 90012 953510055 501(C)(3) 152712 0 OCEAN SPECIES PROTECTION CARBON CYCLE INSTITUTE 245 KENTUCKY STREET PETALUMA CA 94952 462694752 501(C)(3) 100000 0 REGENERATIVE AGRICULTURE CENTER For BIOLOGICAL DIVERSI 1212 BROADWAY STREET OAKLAND CA 94612 273943866 501(C)(3) 75000 0 CLIMATE CHANGE CENTER FOR JUSTICE & DEMOCRAC 185 WEST BROADWAY NEW YORK NY 10013 134081256 501(C)(3) 11875 0 CIVIL JUSTICE PROGRAM CENTER FOR LARGE LANDSCAPE CO PO BOX 1587 BOZEMAN MT 59771 271226829 501(C)(3) 25000 0 REGENERATIVE AGRICULTURE CENTER FOR MEDIA & DEMOCRACY 520 UNIVERSITY AVE 260 MADISON WI 53725 391777402 501(C)(3) 154302 0 CLIMATE CHANGE CENTER ON RACE POVERTY & EN 1999 HARRISON ST OAKLAND CA 94612 050557231 501(C)(3) 5828 0 ENVIRONMENTAL HEALTH CHANGING MARKETS FDN INC 45 WEST 36TH STREET NEW YORK NY 10018 811990533 501(C)(3) 20000 0 ENVIRONMENTAL HEALTH CLIMATE SCIENCE AWARENESS AN 475 RIVERSIDE DRIVE ROOM239T NEW YORK NY 10115 271243892 501(C)(3) 46439 0 CLIMATE CHANGE CONTAINER RECYCLING INSTITUTE 4361 KEYSTONE AVE CULVER CITY CA 90232 521720329 501(C)(3) 120000 0 RECYCLING PROGRAM COOPERATIVE LEADERSHIP NETWOR 570 RIVER MOUNTAIN RD WIMBERLEY TX 78676 475583410 501(C)(3) 60359 0 CONSUMER PROTECTION COURAGE CAMPAIGN INSTITUTE 7119 W SUNSET BLVD LOS ANGELES CA 90046 270343297 501(C)(3) 15000 0 CLIMATE CHANGE ESSENTIAL INFORMATION PO BOX 19405 WASHINGTON DC 20036 521299631 501(C)(3) 64000 0 CLIMATE CHANGE FIBERSHED PO BOX 221 SAN GERONIMO CA 94963 453055196 501(C)(3) 80000 0 REGENERATIVE AGRICULTURE FOOD & WATER WATCH 1616 P ST NW 300 WASHINGTON DC 20036 320160439 501(C)(3) 83217 0 ENVIRONMENTAL PROTECTION PROGRAM FRACK ACTION FUND INC 68 JAY ST 713 BROOKLYN NY 11211 452989965 501(C)(3) 53000 0 FOSSIL FUELS GAS FREE SENECA PO BOX 333 WATKINS GLEN NY 14981 900719504 501(C)(4) 25000 0 FOSSIL FUELS GREENPEACE FUND INC 702H ST NW 300 WASHINGTON DC 20001 953313195 501(C)(3) 172250 0 CLIMATE CHANGE HOLISTIC MANAGEMENT INTL 5941 JEFFERSON STREET ALBUQUERQUE NM 87109 850324203 501(C)(3) 25000 0 REGENERATIVE AGRICULTURE INTERNL INDIAN TREATY COUNCIL 29 BURCHELL BLVD BAY SHORE NY 11706 943330491 501(C)(3) 10000 0 CLIMATE CHANGE LAND STEWARSHIP PROJECT 821 EAST 35TH STREET MINNEAPOLIS MN 55407 411466054 501(C)(3) 50000 0 REGENERATIVE AGRICULTURE LIBERTY HILL FOUNDATION 6420 WILSHIRE BLVD LOS ANGELES CA 90048 510181191 501(C)(3) 15000 0 ENVIRONMENTAL HEALTH MILLENNIAL ACTION PROJECT 1875 CONNECTICUT AVE NW WASHINGTON DC 20009 472802851 501(C)(3) 127262 0 CIVIL LEADERSHIP NATIONAL WILDLIFE FEDERATION 11100 WILDLIFE CENTER DRIVE RRESTON VA 20190 530204616 501(C)(3) 95188 0 OCEAN SPECIES PROTECTION NYPIRG FUND INC 9 MURRAY STREET NEW YORK NY 10011 132876109 501(C)(3) 620000 0 ENVIRONMENTAL PROTECTION ONE OCEAN MEDIA FOUND 146 PEAK RD STONE RIDGE NY 12484 271068985 501(C)(3) 10000 0 ENVIRONMENTAL HEALTH OUR CLIMATE EDUCATION FUND 4345 BOONE STREET PHILADELPHIA PA 19128 263059927 501(C)(3) 68397 0 CLIMATE CHANGE PROTECTING OUR WATERS 4808 WINDSOR AVE PHILADELPHIA PA 19143 422255468 501(C)(3) 19100 0 ENVIRONMENTAL HEALTH QUIVIRA COALITION 1413 SECOND STREET SANTA FE NM 87505 311551770 501(C)(3) 25000 0 REGENERATIVE AGRICULTURE REGENTS of the univ CA Davis one shields ave davis CA 95616 946036494 501(C)(3) 54200 0 FOSSIL FUELS SOCIAL GOOD FUND INC PO BOX 5473 RICHMOND CA 94805 461323531 501(C)(3) 5850 0 CLIMATE CHANGE ST ANSELM CATHOLIC ACADEMY 365 83RD ST BROOKLYN NY 11209 462219817 501(C)(3) 10000 0 YOUTH PROGRAMING VERMONT PIREF 141 MAIN ST MONTPELIER VT 05602 510163801 501(C)(3) 40000 0 RECYCLING 34 2 Grantmaker's Description of How Grants are Used EACH GRANT RECIPIENT MUST SIGN A GRANT AGREEMENT AFFIRMING THAT ALL FUNDS WILL BE EXPENDED FOR THE DESCRIBED PROGRAM AND FOR CHARITIABLE PURPOSES ONLY. THE GRANTEE IS ALSO REQUIRED TO PROVIDE THE ORGANIZATION WITH A FINAL NARRATIVE AND FINANCIAL REPORT DESCRIBING IN DETAIL HOW THE GRANT FUNDS WERE EXPENDED. THIS IS SUPPLEMENTED BY REGULAR MEETINGS WITH GRANTEES AND SITE VISITS false false false false false false false false false false JAY HALFON Dir&Gen Counsel Part II, Compensation from Unrelated Organizations HALFON & BOEHM, PC, A LAW FIRM, PROVIDED LEGAL SERVICES TO SUSTAINABLE MARKETS FOUNDATION AND RECEIVED COMPENSATION IN THE AMOUNT OF $ 90,000. JAY R HALFON IS A SHAREHOLDER. HALFON BOEHM PC SEE NOTE 90000 LEGAL FEES false Schedule L, Part V Supplemental Information SUSTAINABLE MARKETS FOUNDATION PAID LEGAL FEES TO HALFON & BOEHM, PC. JAY R HALFON IS A SHAREHOLDER. Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: OTHER PROGRAM SERVICES EXPENDITURES- CONSUMER PROTECTION, HUMAN RIGHTS,ENVIRONMENT HEALTH AND SAFETY, RESOURCE CONSERVATION, RECYCLING AND REGENERATIVE AGRICULTURE. OTHER PROGRAM SERVICES 5: OTHER PROGRAM SERVICES 6: OTHER PROGRAM SERVICES 7: OTHER PROGRAM SERVICES 8: OTHER PROGRAM SERVICES 9: OTHER PROGRAM SERVICES 10: Form 990, Part VI, Line 11b: Form 990 Review Process FORM 990 IS CIRCULATED TO THE BOARD FOR REVIEW. THE BOARD THEN TAKES A VOTE TO APPROVE THE 990 PRIOR TO SUBMISSION. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts THE BOARD REGULARLY MONITORS AND ENFORCES ITS CONFLICT OF INTEREST POLICY. BOARD MEMBERS, OFFICERS AND KEY PERSONNEL ARE REQUIRED TO DISCLOSE ALL POSSIBLE CONFLICTS IMMEDIATELY IN WRITING TO THE BOARD AND RECUSE THEMSELVES ON ANY RELATED MATTERS. THE BOARD REVIEWS SUCH MATTERS AND ACTS IN ACCORDANCE WITH POLICY. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management TO DETERMINE COMPENSATION FOR ANY CEO, EXECUTIVE DIRECTOR OR TOP MANAGEMENT OFFICIAL, THE BOARD MEETS IN EXECUTIVE SESSION TO REVIEW COMPENSATION. AS PART OF SUCH REVIEW, THE BOARD CONSIDERS COMPARATIVE DATA FROM SIMILAR ORGANIZATIONS. SOURCES FOR THIS DATA INCLUDE, BUT ARE NOT LIMITED TO, GUIDESTAR.ORG, EMPLOYMENT ANNOUNCEMENTS OF SIMILAR ORGANIZATIONS AND DIRECT INQUIRY. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available FORM 990 IS AVAILABLE UPON REQUEST OR THROUGH GUIDESTAR. IN ADDITION, THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS AND STATE AND FEDERAL ANNUAL RETURNS CAN BE FOUND ONLINE AT THE NYS CHARITIES BUREAU WEBSITE. THE ORGANIZATION'S INCORPORATION DOCUMENTS ARE AVAILABLE FOR REVIEW AT THE NYS SECRETARY OF STATE'S OFFICE. Form 990, Part IX, Line 24e: Other Expenses BANK/CREDIT CARD CHARGES: Column (A) - Total = $4854; Column (B) - Program Services = $4854; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses CHARITABLE DONATIONS: Column (A) - Total = $12416; Column (B) - Program Services = $0; Column (C) - Management & General = $12416; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses DUES AND SUBSCRIPTIONS: Column (A) - Total = $38840; Column (B) - Program Services = $38840; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses EQUIPMENT: Column (A) - Total = $11646; Column (B) - Program Services = $11646; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses EVENT EXPENSES: Column (A) - Total = $164091; Column (B) - Program Services = $164091; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses GRANT ADMINISTRATION: Column (A) - Total = $135853; Column (B) - Program Services = $135853; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses GRAPHIC DESIGN: Column (A) - Total = $46991; Column (B) - Program Services = $46991; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses INTERNET AND COMPUTER: Column (A) - Total = $809; Column (B) - Program Services = $809; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses MEDIA DEVELOPMENT: Column (A) - Total = $124260; Column (B) - Program Services = $124260; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses MEETING EXPENSES: Column (A) - Total = $2334; Column (B) - Program Services = $2334; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses MEETING FACILITATION: Column (A) - Total = $19838; Column (B) - Program Services = $19838; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses ONLINE SERVICES: Column (A) - Total = $12022; Column (B) - Program Services = $12022; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses OTHER EVENT EXPENSES: Column (A) - Total = $2890; Column (B) - Program Services = $2890; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses OUTREACH DEVELOPMENT: Column (A) - Total = $5438; Column (B) - Program Services = $5438; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses PHOTOGRAPHY : Column (A) - Total = $10682; Column (B) - Program Services = $10682; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Postage and Shipping: Column (A) - Total = $17325; Column (B) - Program Services = $17325; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Printing and Publications: Column (A) - Total = $23205; Column (B) - Program Services = $23205; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses PROGRAM EXPENSE ADVANCES: Column (A) - Total = $105190; Column (B) - Program Services = $105190; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses PROJECT ADMINISTRATION: Column (A) - Total = $22952; Column (B) - Program Services = $22952; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses PROJECT MANAGEMENT: Column (A) - Total = $222878; Column (B) - Program Services = $222878; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses PROJECT ORGANIZING: Column (A) - Total = $382935; Column (B) - Program Services = $382935; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses RESEARCH DATABASES: Column (A) - Total = $32980; Column (B) - Program Services = $32980; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses SOCIIAL MEDIA CONSULTING: Column (A) - Total = $25000; Column (B) - Program Services = $25000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses SOFTWARE: Column (A) - Total = $1441; Column (B) - Program Services = $1441; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses STRATEGIC PLANNING: Column (A) - Total = $95932; Column (B) - Program Services = $95932; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses SUPPLIES: Column (A) - Total = $33380; Column (B) - Program Services = $33380; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses TELEPHONE: Column (A) - Total = $8867; Column (B) - Program Services = $8867; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses TRANSLATION & INTERPRETATION: Column (A) - Total = $3985; Column (B) - Program Services = $3985; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses VIDEO AND FILM EXPENSES: Column (A) - Total = $42893; Column (B) - Program Services = $42893; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses VIDEO AND FILM PRODUCTION: Column (A) - Total = $273684; Column (B) - Program Services = $273684; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses WEB CAMPAIGN DEVELOPMENT: Column (A) - Total = $393219; Column (B) - Program Services = $393219; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses WEB HOSTING: Column (A) - Total = $65422; Column (B) - Program Services = $65422; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 PART XII, 2B AUDITED FINANCIAL STATEMENT IS IN PROCESS AT THE TIME OF THIS FILING.