ISOT: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization: ISOT (EIN 23-7058078)
Tax period: 2016-01-01 to 2016-12-31
Filed: 2017-05-10
IRS object ID: 201701309349303625
Schema version: 2016v3.0
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule J
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2017-05-10T16:52:46-05:00	ReturnTs
Tax Period End	2016-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	680000424	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BFBA LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	83 SCRIPPS DRIVE STE 210	AddressLine1Txt
City	SACRAMENTO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95825	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2016-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	237058078	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	I'SOT INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	ISOT	BusinessNameControlTxt
Phone	5302335151	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 125	AddressLine1Txt
City	CANBY	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	96015	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	LARRY MANN	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	5302335151	PhoneNum
Signature	2017-05-08	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	PATRICIA A FAITH	PreparerPersonNm
PTIN	P00294123	PTIN
Phone	9169240800	PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	65.78.185.238	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2017-05-08	IPDt
IP Tm	14:47:20	IPTm
IP Timezone	PD	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	575F7E523F09C6C89390B235E9E632164F73187F	AtSubmissionCreationDeviceId
At Submission Filing Device Id	1AA28666A4DBAB456E5C12F89D677486F13BFFF5	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2016	TaxYr
Build TS	2021-01-29 14:40:06Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	LARRY MANN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 125	AddressLine1Txt
City	CANBY	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	96015	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$2,724,713	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.ISOTINC.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1969	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	SEE SCHEDULE O	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	4	VotingMembersIndependentCnt
Total Employee	42	TotalEmployeeCnt
Total Volunteers	45	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$416,590	PYContributionsGrantsAmt
CY Contributions Grants	$621,435	CYContributionsGrantsAmt
PY Program Service Revenue	$1,792,190	PYProgramServiceRevenueAmt
CY Program Service Revenue	$1,863,417	CYProgramServiceRevenueAmt
PY Investment Income	$4,350	PYInvestmentIncomeAmt
CY Investment Income	$73,052	CYInvestmentIncomeAmt
PY Other Revenue	-$24,573	PYOtherRevenueAmt
CY Other Revenue	-$1,205	CYOtherRevenueAmt
PY Total Revenue	$2,188,557	PYTotalRevenueAmt
CY Total Revenue	$2,556,699	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$922,968	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,238,123	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,416,198	PYOtherExpensesAmt
CY Other Expenses	$1,199,113	CYOtherExpensesAmt
PY Total Expenses	$2,339,166	PYTotalExpensesAmt
CY Total Expenses	$2,437,236	CYTotalExpensesAmt
PY Revenues Less Expenses	-$150,609	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$119,463	CYRevenuesLessExpensesAmt
Total Assets BOY	$2,410,258	TotalAssetsBOYAmt
Total Assets EOY	$2,559,622	TotalAssetsEOYAmt
Total Liabilities BOY	$1,270,910	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,300,811	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,139,348	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,258,811	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	TO PROMOTE THE LIVING AND TEACHING OF THE PRINCIPLES OF JESUS CHRIST AND TO AID THOSE PERSONS WHO HAVE LOST THEIR WAY EITHER PHYSICALLY, MENTALLY OR SPIRITUALLY, AND TO PROVIDE A FAMILY ENVIRONMENT WHERE THOSE WHO HAVE LOST THEIR WAY CAN BE TAUGHT OR REUNITED WITH THE BASIC LAWS OF RESPONSIBILITY TOWARD GOD, THEIR FELLOW MAN AND THEMSELVES.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$663,511	ExpenseAmt
Revenue	$422,884	RevenueAmt
Desc	I'SOT, I'SOT SCHOOL, BETH-EL AND MENORAH.I'SOT INC. IS A CALIFORNIA NON-PROFIT ORGANIZATION WITH A BRANCH IN IDAHO. ESTABLISHED SINCE 1969, I'SOT INC.'S PRIMARY MISSION IS TO PROVIDE HOMES AND HELP THOSE WHO HAVE LOST THEIR WAY PHYSICALLY, MENTALLY OR EMOTIONALLY. IN ORDER TO FULFILL THIS PURPOSE, I'SOT HAS ESTABLISHED A RELIGIOUS COMMUNITY AS WELL AS VARIOUS BUSINESSES PROVIDING SPECIFIC CARE AND OUTREACH TO THOSE FAMILIES AND INDIVIDUALS. I'SOT PRIVATE SCHOOL IS REGISTERED WITH THE STATE OF CALIFORNIA AND PROVIDES INSTRUCTION FOR GRADES K-12. MENORAH PRODUCTIONS A DBA OF I'SOT SPECIALIZES IN VIDEO, GRAPHIC ARTS AND PUBLICATIONS WHICH IS PRODUCED TO SUPPORT THE MISSION OF I'SOT.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$1,577,366	ExpenseAmt
Revenue	$1,445,709	RevenueAmt
Desc	CLINIC. OUR MISSION IS TO PROVIDE COMPREHENSIVE, HIGH-QUALITY, EFFICIENT AND EFFECTIVE HEALTH CARE SERVICES - DELIVERED IN A HOLISTIC, CARING AND COMPASSIONATE WAY - TO THE RESIDENTS OF MODOC COUNTY AND SURROUNDING AREA. OUR MEDICAL, DENTAL AND BEHAVIORAL HEALTH PROFESSIONALS HAVE A STRONG INTEREST IN CARING FOR THE ECONOMICALLY OR OTHERWISE DISADVANTAGED WITH AN EMPHASIS ON PREVENTIVE AND PRIMARY HEALTH CARE.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Revenue	$144,669	RevenueAmt
Desc	MODOC WEST AND EL RANCHO APARTMENTS. MODOC WEST APARTMENTS LOCATED IN ALTURAS, CALIFORNIA IS A 12 UNIT LOW-INCOME HOUSING PROJECT ACQUIRED IN 1997. THIS COMPLEX IS A USDA RURAL DEVELOPMENT PROGRAM WITH FULL RENTAL SUBSIDY PROVIDED FOR THE TENANTS. EL RANCHO APARTMENTS OPERATING SINCE 1992 HAS 15 VERY-LOW AND LOW INCOME STUDIO AND ONE BEDROOM APARTMENTS AVAILABLE FOR RESIDENTS OF MODOC COUNTY, CALIFORNIA. EL RANCHO APARTMENTS IS A CALIFORNIA HOUSING REHABILITATION PROGRAM (CHRP-R) UNDER THE DEPARTMENT OF HOUSING AND COMMUNITY DEVELOPMENT.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$2,240,877	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	Yes (1)	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	15	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	42	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	Yes (1)	QuidProQuoContributionsInd
Quid Pro Quo Contri Discl	Yes (1)	QuidProQuoContriDisclInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	8	GoverningBodyVotingMembersCnt
Independent Voting Member	4	IndependentVotingMemberCnt
Family Or Business Rln	Yes (1)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RON HASSLER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	5302335151	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 125	AddressLine1Txt
City	CANBY	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	96015	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd
LARRY MANN
PRESIDENT	2.00	Yes (X)	Yes (X)	$0	$0	$0
BROCK ELLIOTT
VICE PRESIDENT	2.00	Yes (X)	Yes (X)	$0	$0	$0
DAVID PACY
MEMBER	1.00	Yes (X)		$0	$0	$0
LARRY TROTTER
MEMBER	1.00	Yes (X)		$0	$0	$0
SIGNE SCHRIJN
SECRETARY	4.00	Yes (X)	Yes (X)	$0	$0	$0
ANTHONY VAZQUEZ
MEMBER	1.00	Yes (X)		$0	$0	$0
DON DEARDORFF
TREASURER	4.00	Yes (X)	Yes (X)	$0	$0	$0
DAVID MARCHESSAULT
MEMBER	1.00	Yes (X)		$0	$0	$0
RONALD HASSLER
BUSINESS DIRECTOR	40.00		Yes (X)	$10,589	$0	$0
SHANNIKA DAO
DENTAL DIRECTOR	40.00			$257,303	$0	$0	Yes (X)
BENNETT PAFFORD
MEDICAL DIRECTOR	40.00			$195,181	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$463,073	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	2	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Membership Dues	$327,779	MembershipDuesAmt
All Other Contributions	$293,656	AllOtherContributionsAmt
Noncash Contributions	$19,406	NoncashContributionsAmt
Total Contributions	$621,435	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
FEES/CONTRACTS GOV AGE	624100	$1,006,165	$1,006,165
CANBY FAMILY PRAC CLIN	624100	$439,600	$439,600
MEMBERSHIP DUES/ASSESS	624100	$378,402	$378,402
I'SOT SCHOOL/PROJECTS	611600	$38,015	$38,015
EL RANCHO & MODOC WEST	531390	$1,235	$1,235

Field	Value	IRS element (for citing)
Total Program Service Revenue	$1,863,417	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,285	TotalRevenueColumnAmt
Exclusion	$3,285	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$143,434	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$146,555	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	-$3,121	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$3,121	TotalRevenueColumnAmt
Related Or Exempt Func Income	-$3,121	RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$88,731	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$18,964	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	$69,767	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$69,767	TotalRevenueColumnAmt
Related Or Exempt Func Income	$69,767	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$4,411	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$2,495	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,916	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,916	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,556,699	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,931,979	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$3,285	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$10,589	TotalAmt
Management And General	$10,589	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,123,153	TotalAmt
Program Services	$1,083,157	ProgramServicesAmt
Management And General	$39,996	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$24,104	TotalAmt
Program Services	$24,104	ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$80,277	TotalAmt
Program Services	$55,671	ProgramServicesAmt
Management And General	$24,606	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$25,817	TotalAmt
Management And General	$25,817	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$55,231	TotalAmt
Program Services	$55,231	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$372,095	TotalAmt
Program Services	$318,675	ProgramServicesAmt
Management And General	$53,420	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$10,478	TotalAmt
Program Services	$720	ProgramServicesAmt
Management And General	$9,758	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$157,636	TotalAmt
Program Services	$149,734	ProgramServicesAmt
Management And General	$7,902	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$81,256	TotalAmt
Program Services	$80,214	ProgramServicesAmt
Management And General	$1,042	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$14,050	TotalAmt
Program Services	$11,702	ProgramServicesAmt
Management And General	$2,348	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$144,413	TotalAmt
Program Services	$144,413	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$76,806	TotalAmt
Program Services	$71,745	ProgramServicesAmt
Management And General	$5,061	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
FOOD EXPENSES	$181,766	$181,766
LABORATORY FEES	$37,216	$37,216
TAXES AND LICENSES	$16,416	$16,416
BAD DEBT EXPENSE	$12,217		$12,217

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$13,716	TotalAmt
Program Services	$10,113	ProgramServicesAmt
Management And General	$3,603	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,437,236	TotalAmt
Program Services	$2,240,877	ProgramServicesAmt
Management And General	$196,359	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$242,019	BOYAmt
EOY	$450,728	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$128,860	BOYAmt
EOY	$204,185	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$103,769	BOYAmt
EOY	$92,576	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$124,251	BOYAmt
EOY	$123,683	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$47,141	BOYAmt
EOY	$46,703	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$6,192,668	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$4,550,921	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$1,764,218	BOYAmt
EOY	$1,641,747	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,410,258	BOYAmt
EOY	$2,559,622	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$202,332	BOYAmt
EOY	$187,698	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$10,000	BOYAmt
EOY	$10,750	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$1,049,362	BOYAmt
EOY	$1,094,777	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$9,216	BOYAmt
EOY	$7,586	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,270,910	BOYAmt
EOY	$1,300,811	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,650,631	BOYAmt
EOY	$1,801,313	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$93,480	BOYAmt
EOY	$64,148	EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	-$604,763	BOYAmt
EOY	-$606,650	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,139,348	BOYAmt
EOY	$1,258,811	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,410,258	BOYAmt
EOY	$2,559,622	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$119,463	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,004,048	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,773,486	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,736,972	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,814,599	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,006,002	CurrentTaxYearAmt
Total	$9,335,107	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,004,048	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,773,486	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,736,972	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,814,599	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,006,002	CurrentTaxYearAmt
Total	$9,335,107	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$9,335,107	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$135,768	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$143,946	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$140,157	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$146,969	CurrentTaxYearMinus1YearAmt
Current Tax Year	$146,719	CurrentTaxYearAmt
Total	$713,559	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$10,048,666	TotalSupportAmt
Gross Receipts Rltd Activities	$2,043,453	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.92900	PublicSupportCY170Pct
Public Support PY170	0.92960	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$463,201	OtherCostOrOtherBasisAmt
Book Value	$463,201	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,053,438	OtherCostOrOtherBasisAmt
Book Value	$3,053,438	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$566,355	OtherCostOrOtherBasisAmt
Book Value	$566,355	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,109,674	OtherCostOrOtherBasisAmt
Book Value	$2,109,674	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Depreciation	$4,550,921	DepreciationAmt
Book Value	-$4,550,921	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$1,641,747	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	SECURITY DEPOSIT	Desc
Amt	$7,586	Amt

Field	Value	IRS element (for citing)
Total Liability	$7,586	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$2,704,700	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	$149,050	OtherRevenueAmt
Revenue Not Reported	$149,050	RevenueNotReportedAmt
Revenue Subtotal	$2,555,650	RevenueSubtotalAmt
Other Revenues Not Included	$1,049	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$1,049	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$2,556,699	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$2,585,237	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$149,050	OtherExpensesIncludedAmt
Expenses Not Reported	$149,050	ExpensesNotReportedAmt
Expenses Subtotal	$2,436,187	ExpensesSubtotalAmt
Other Expenses Not Included	$1,049	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$1,049	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$2,437,236	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART XI, LINE 2D - OTHER ADJUSTMENTS:	COST OF GOODS SOLD INCLUDED 2,495. RENTAL EXPENSES INCLUDED IN NET 146,555.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	SUPPLIES/MISC - INTERCOMPANY 1,049.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	COST OF GOODS SOLD INCLUDED 2,495. RENTAL EXPENSES INCLUDED IN NET 146,555.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	SUPPLIES/MISC - INTERCOMPANY 1,049.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
SHANNIKA DAO
DENTAL DIRECTOR	$257,303	$0	$0	$0	$0	$0	$0	$0	$0	$0	$257,303	$0	$0	$0
BENNETT PAFFORD
MEDICAL DIRECTOR	$195,181	$0	$0	$0	$0	$0	$0	$0	$0	$0	$195,181	$0	$0	$0

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (5 entries)

Relationship DescriptionRelationshipDescriptionTxt	TransactionTransactionAmt	TransactionTransactionDesc	Sharing Of RevenuesSharingOfRevenuesInd
LINDA MANN
WIFE DIRECTOR	$25,717	COMPENSATION	0
CHRISTINE MARCHESSAULT
WIFE DIRECTOR	$28,974	COMPENSATION	0
PATRICIA DEARDORFF
WIFE DIRECTOR	$10,689	COMPENSATION	0
OLIVIA MANN
DAUGHTER DIRECTOR	$10,589	COMPENSATION	0
SARA MARCHESSAULT
SISTER DIRECTOR	$84,179	COMPENSATION	0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION	I'SOT INC. PROVIDES THE FOLLOWING SIGNIFICANT ACTIVITIES: PROVIDING HOMES FOR THOSE WHO HAVE LOST THEIR WAY, PRIMARY CARE, MEDICAL, DENTAL AND BEHAVIORAL HEALTH SERVICES, LOW-INCOME APARTMENT HOUSING, A PRIVATE SCHOOL FOR KINDERGARTEN TO 12TH GRADE AND PRODUCE MULTIMEDIA.
FORM 990, PART VI, SECTION A, LINE 2	LINE 2 EXPLANATION - LARRY MANN - FAMILY & BUSINESS RELATIONSHIP BROCK ELLIOT - FAMILY RELATIONSHIP DAVID MARCHESSAULT - FAMILY & BUSINESS RELATIONSHIP LARRY TROTTER - FAMILY RELATIONSHIP RONALD HASSLER - FAMILY & BUSINESS RELATIONSHIP DON DEARDORFF - FAMILY & BUSINESS RELATIONSHIP ALL LISTED ABOVE HAVE FAMILY RELATIONSHIPS WITH EACH OTHER.
FORM 990, PART VI, SECTION A, LINE 3	LINE 3 EXPLANATION - I'SOT HAS CONTRACTED WITH MBS PROPERTY MANAGEMENT CO. TO MANAGE MODOC WEST AND EL RANCHO.
FORM 990, PART VI, SECTION A, LINE 7A	LINE 7A EXPLANATION - THERE ARE CURRENTLY 9 DIRECTORS SERVING 3 YEAR TERMS. EACH YEAR 3 POSITIONS COME UP FOR ELECTION. TO BECOME A MEMBER CERTAIN QUALIFICATIONS MUST BE MET. NEW MEMBERS ARE APPROVED BY THE BOARD ANNUALLY.
FORM 990, PART VI, SECTION B, LINE 11B	LINE 11A EXPLANATION - EACH VOTING MEMBER IS PROVIDED WITH A COPY OF THE PREPARED 990 EITHER ELECTRONICALLY OR IN PAPER FORM PRIOR TO ITS FILING. THE REVIEW OF THE 990 WILL OCCUR IN ONE OF TWO WAYS. A REGULAR BOARD MEETING (OR AT A SPECIAL MEETING CALLED TO REVIEW THE 990) WILL BE HELD WHERE THE TREASURER WILL MAKE A PRESENTATION AND ANSWER QUESTIONS. MEETING MINUTES WILL DOCUMENT THE REVIEW AND APPROVAL PROCESS. OR EACH BOARD MEMBER WILL REVIEW THEIR COPY OF THE 990 DIRECTING ANY QUESTIONS OR COMMENTS TO THE TREASURER OR BUSINESS DIRECTOR AND SIGN A WRITTEN RESOLUTION INDICATING APPROVAL WITHOUT A MEETING.
FORM 990, PART VI, SECTION B, LINE 12C	THE ORGANIZATION HAS ADOPTED THE FOLLOWING REQUIREMENTS RELATING TO THEIR CONFLICT OF INTEREST POLICY: (1) ON AN ANNUAL BASIS ALL DIRECTORS, THE EXECUTIVE DIRECTOR (ED), MEMBERS OF SENIOR MANAGEMENT, AND EMPLOYEES WITH PURCHASING AND/OR HIRING RESPONSIBILITIES OR AUTHORITY SHALL MAKE A WRITTEN DISCLOSURE TO THE ED AND THE CHAIR OF THE AUDIT COMMITTEE OF ALL REPORTABLE CONFLICTS; (2) PRIOR TO THE PREPARATION OF THE DISCLOSURE STATEMENTS, THE ACCOUNTING DEPARTMENT SHALL DISTRIBUTE TO THE PERSONS IDENTIFIED IN THE PRECEDING STEP A LIST OF ALL VENDORS WITH WHOM THE ORGANIZATION HAS TRANSACTED BUSINESS AT ANY TIME DURING THE PRECEDING YEAR, ALONG WITH A COPY OF THE DISCLOSURE STATEMENT; (3) THE ED SHALL REVIEW ALL FORMS COMPLETED BY EMPLOYEES, AND THE AUDIT COMMITTEE SHALL REVIEW ALL FORMS COMPLETED BY THE ED, AND DETERMINE APPROPRIATE RESOLUTION IN ACCORDANCE WITH THE NEXT SECTION OF THIS POLICY. ALL REAL OR APPARENT CONFLICTS OF INTEREST SHALL BE DISCLOSED TO THE AUDIT COMMITTEE AND THE EXECUTIVE DIRECTOR OF THE ORGANIZATION. THE AUDIT COMMITTEE SHALL BE RESPONSIBLE FOR MAKING ALL DECISIONS CONCERNING RESOLUTIONS OF CONFLICTS INVOLVING DIRECTORS, THE ED, AND OTHER MEMBERS OF SENIOR MANAGEMENT. THE ED SHALL BE RESPONSIBLE FOR MAKING ALL DECISIONS CONCERNING RESOLUTIONS OF CONFLICTS INVOLVING EMPLOYEES BELOW THE SENIOR MANAGEMENT LEVEL, SUBJECT TO THE APPROVAL OF THE AUDIT COMMITTEE.
FORM 990, PART VI, SECTION B, LINE 15	THE BOARD OF DIRECTORS REVIEWS AND AUTHORIZES THE COMPENSATION OF ITS DIRECTORS IN ACCORDANCE WITH THE METHODS OUTLINED BELOW TO DETERMINE "REASONABLE COMPENSATION." THE BOARD OF DIRECTORS HAS AUTHORIZED THE MANAGEMENT COMMITTEE OF THE CANBY FAMILY PRACTICE CLINIC TO NEGOTIATE AND SET THE COMPENSATION OF ITS EMPLOYEES IN ACCORDANCE WITH "REASONABLE COMPENSATION." THE CLINIC ADMINISTRATOR REPORTS ALL COMPENSATION DECISIONS TO THE BOARD. RELEVANT INFORMATION USED TO DETERMINE COMPENSATION PLANS INCLUDE: (1) COMPENSATION PAID BY SIMILARLY SITUATED ORGANIZATIONS, BOTH TAXABLE AND TAX-EXEMPT, FOR FUNCTIONALLY COMPARABLE POSITIONS; (2) THE AVAILABLITY OF SIMILIAR SERVICES IN THE GEOGRAPHIC AREA; (3) CURRENT COMPENSATION SURVEYS COMPILED BY INDEPENDENT FIRMS; (4) ACTUAL WRITTEN OFFERS FROM SIMILAR ORGANIZATIONS COMPETING FOR THE DISQUALIFIED PERSON; AND IF THE TRANSACTION INVOLVES THE TRANSFER OF PROPERTY, (5) INDEPENDENT APPRAISALS OF THAT PROPERTY; AND (6) OFFERS RECEIVED AS PART OF AN OPEN AND COMPETITIVE BIDDING PROCESS.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. ANYONE APPEARING IN PERSON AT THE OFFICES OF THE ORGANIZATION DURING NORMAL WORKING HOURS MAKING A REQUEST TO INSPECT THE FORMS WILL BE GRANTED ACCESS TO A FILE COPY OF THE FORMS. FOR ALL WRITTEN REQUESTS FOR COPIES OF THE FORMS, THE ORGANIZATION SHALL REQUIRE PREPAYMENTS AND SHIPPING CHARGES.