INDEPENDENT PAYROLL & EMPLOYER SERVICES ASSOCIATION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: INDEPENDENT PAYROLL & EMPLOYER SERVICES ASSOCIATION (EIN 04-3364588)
Tax period: 2024-07-01 to 2025-06-30
Filed: 2025-11-13
IRS object ID: 202543179349303234
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
Form 990
Schedule C
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-11-13T09:50:51-06:00	ReturnTs
Tax Period End	2025-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	481066439	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BT&CO PA	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	4301 SW HUNTOON ST	AddressLine1Txt
City	TOPEKA	CityNm
State Abbreviation	KS	StateAbbreviationCd
ZIP	66604	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	043364588	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	INDEPENDENT PAYROLL PROVIDERS	BusinessNameLine1Txt
Business Name Line2	ASSOCIATION	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	INDE	BusinessNameControlTxt
Phone	9133842345	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4919 LAMAR AVE	AddressLine1Txt
City	MISSION	CityNm
State Abbreviation	KS	StateAbbreviationCd
ZIP	66202	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	CHERYL WHELAN	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	9133842345	PhoneNum
Signature	2025-11-10	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd
Form8822 B Attached	Yes (X)	Form8822BAttachedInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	BRADY ANDERSON	PreparerPersonNm
PTIN	P02266468	PTIN
Phone	7852343427	PhoneNum
Preparation	2025-11-10	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Address Change	Yes (X)	AddressChangeInd
Name Change	Yes (X)	NameChangeInd
Principal Officer	CHERYL WHELAN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4919 LAMAR AVE	AddressLine1Txt
City	MISSION	CityNm
State Abbreviation	KS	StateAbbreviationCd
ZIP	66202	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$1,308,831	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.IPPA.NET	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1997	FormationYr
Legal Domicile State	DE	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE TRAINING AND EDUCATION TO ASSOCIATION MEMBERS.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	7	TotalVolunteersCnt
Total Gross UBI	$21,900	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$14,738	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$1,090,100	PYProgramServiceRevenueAmt
CY Program Service Revenue	$1,306,875	CYProgramServiceRevenueAmt
PY Investment Income	$27,523	PYInvestmentIncomeAmt
CY Investment Income	$1,956	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$1,117,623	PYTotalRevenueAmt
CY Total Revenue	$1,308,831	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	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,513,985	PYOtherExpensesAmt
CY Other Expenses	$1,253,060	CYOtherExpensesAmt
PY Total Expenses	$1,513,985	PYTotalExpensesAmt
CY Total Expenses	$1,253,060	CYTotalExpensesAmt
PY Revenues Less Expenses	-$396,362	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$55,771	CYRevenuesLessExpensesAmt
Total Assets BOY	$240,759	TotalAssetsBOYAmt
Total Assets EOY	$296,530	TotalAssetsEOYAmt
Total Liabilities BOY	$0	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$240,759	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$296,530	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE TRAINING AND EDUCATION TO ASSOCIATION MEMBERS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	PROVIDE TRAINING TWO TIMES PER YEAR FOR MEMBERS AND PROVIDE FORUM FOR ASSOCIATION MEMBERS TO NETWORK AND EXCHANGE IDEAS THROUGH MEETINGS AND THE WEB (VIA THE OWNER'S RETREAT AND THE SALES & MARKETING SEMINAR).	Desc
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	Yes (1)	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	0	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	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	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
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
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	9	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	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	0	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	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	JULIE MILLS	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	9133842345	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4919 LAMAR AVE	AddressLine1Txt
City	MISSION	CityNm
State Abbreviation	KS	StateAbbreviationCd
ZIP	66202	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
BRIDGET ESCOBAR
DIRECTOR	2.00	Yes (X)	$0	$0	$0
CHRIS CAPUTO
DIRECTOR	2.00	Yes (X)	$0	$0	$0
BRIAN MCVICKER
DIRECTOR	2.00	Yes (X)	$0	$0	$0
LORI BROWN
PRESIDENT	2.00	Yes (X)	$0	$0	$0	Yes (X)
LEE ROBERTS
PAST PRESIDENT	2.00	Yes (X)	$0	$0	$0	Yes (X)
SEAN SHANKS
VICE PRESIDENT	2.00	Yes (X)	$0	$0	$0	Yes (X)
JANELLE EMANUELE
SECRETARY/TREASURER	2.00	Yes (X)	$0	$0	$0	Yes (X)
CHERYL WHELAN
EXECUTIVE DIRECTOR	2.00		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
NATIONAL STRATEGIES LLC
2020 K STREET NW STE 505	WASHINGTON	DC	20006	CONSULTING	$622,781
DIVERSIFIED CONSULTANTS
4919 LAMAR AVE	MISSION	KS	66202	CONSULTING AND ACCOUNTING FEES	$144,799

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
SPONSORSHIPS	900099	$543,475	$543,475
MEMBERSHIP DUES	900099	$489,200	$489,200
MEMBER EDUCATION	900099	$252,300	$252,300
ADVERTISEMENTS	541860	$21,900		$21,900

Field	Value	IRS element (for citing)
Total Program Service Revenue	$1,306,875	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,956	TotalRevenueColumnAmt
Exclusion	$1,956	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,308,831	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,284,975	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$21,900	UnrelatedBusinessRevenueAmt
Exclusion	$1,956	ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$147,638	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$2,390	TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$219,862	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$18,352	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$32,404	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$1,790	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$762,867	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$2,088	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
UBIT	$58,410
PUBLICATIONS	$2,975
MEMBER EXPENSES	$2,455
FRANCHISE TAX	$905

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$924	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,253,060	TotalAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$240,759	BOYAmt
EOY	$296,530	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$240,759	BOYAmt
EOY	$296,530	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$240,759	BOYAmt
EOY	$296,530	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$240,759	BOYAmt
EOY	$296,530	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$240,759	BOYAmt
EOY	$296,530	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$55,771	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Substantially All Dues Nonded	0	SubstantiallyAllDuesNondedInd
Only In House Lobbying	0	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	Yes (1)	AgreeCarryoverPriorYearInd
Dues Assessments	$489,200	DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY	$253,012	NonDeductibleLbbyngPltclCYAmt
Non Ded Lbbyng Pltcl Cyov	$55,386	NonDedLbbyngPltclCyovAmt
Non Deductible Lbbyng Pltcl Tot	$308,398	NonDeductibleLbbyngPltclTotAmt
Carried Over	$112,800	CarriedOverAmt
Taxable	$195,598	TaxableAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3	THE ORGANIZATION IS MANAGED BY AN UNRELATED MANAGEMENT COMPANY.
FORM 990, PART VI, SECTION A, LINE 6	THE ORGANIZATION IS A NONSTOCK, NONPROFIT CORPORATION WITH MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7A	THE ACTIVITIES AND AFFAIRS OF THE CORPORATION ARE MANAGED BY A BOARD OF DIRECTORS WHO ARE ELECTED BY THE MEMBERS AT THE ANNUAL MEETING OF THE CORPORATION.
FORM 990, PART VI, SECTION A, LINE 7B	UPON RECOMMENDATION OF A MAJORITY OF THE BOARD OF DIRECTORS, THE MEMBERS OF THE CORPORATION AT A SPECIAL MEETING MAY, WITH OR WITHOUT CAUSE, REMOVE ANY MEMBER OF THE BOARD, AND IMMMEDIATLEY ELECT HIS/HER SUCCESSOR.
FORM 990, PART VI, SECTION B, LINE 11B	THE FORM 990 WAS PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND WAS REVIEWED BY THE EXECUTIVE DIRECTOR AND BOARD TREASURER PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	BY-LAWS AND POLICIES ARE REVIEWED BY THE BOARD ON AN ANNUAL BASIS AND UPDATED AS NEEDED.
FORM 990, PART VI, SECTION C, LINE 19	THE MANAGEMENT COMPANY HAS FILED AT THE CENTRAL OFFICE THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND THE FINANCIAL STATEMENTS. ALL THE ITEMS ARE AVAILABLE UPON REQUEST.
FORM 990, PART VI, SECTION A, LINE 4:	THE ORGANIZATION CHANGED ITS NAME EFFECTIVE APRIL 8, 1999, BUT WAS MADE AWARE DURING THIS TAX YEAR THAT THE INTERNAL REVENUE SERVICE HAD NOT PROCESSED THIS INFORMATION. THE INFORMATION NEEDED TO UPDATE THE ORGANIZATION'S NAME IS BEING SUBMITTED WITH THE CURRENT 990.