DUNKIRK VOLUNTEER FIRE DEPT: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
DUNKIRK VOLUNTEER FIRE DEPT (EIN 35-1757510)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-13
IRS object ID
202543179349300339
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)
Return2025-11-13T06:29:11-06:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN201695613PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BOLLENBACHER AND ASSOCIATES LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1915 N MERIDIAN STREETAddressLine1Txt
CityPORTLANDCityNm
State AbbreviationINStateAbbreviationCd
ZIP47371ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN351757510EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1DUNKIRK VOLUNTEER FIRE DEPARTMENT INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlDUNKBusinessNameControlTxt
Phone7657686122PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1588 INDUSTRIAL DRIVEAddressLine1Txt
CityDUNKIRKCityNm
State AbbreviationINStateAbbreviationCd
ZIP473361345ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonTOM DORNBERGERPersonNm
Person TitleTREASURERPersonTitleTxt
Phone7657686122PhoneNum
Signature2025-11-11SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMAKAYLA M SCHLOSSER CPAPreparerPersonNm
PTINP02151496PTIN
Phone2607264207PhoneNum
Preparation2025-11-11PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerTOM DORNBERGERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1588 INDUSTRIAL DRIVEAddressLine1Txt
CityDUNKIRKCityNm
State AbbreviationINStateAbbreviationCd
ZIP473361345ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$54,135GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1990FormationYr
Legal Domicile StateINLegalDomicileStateCd
Activity Or MissionPROVIDE VOLUNTEER FIRE PROTECTION TO THE COMMUNITY OF DUNKIRK, INDIANA.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee25TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$33,550PYContributionsGrantsAmt
CY Contributions Grants$35,192CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$35PYInvestmentIncomeAmt
CY Investment Income$52CYInvestmentIncomeAmt
PY Other Revenue$1,269PYOtherRevenueAmt
CY Other Revenue$16,402CYOtherRevenueAmt
PY Total Revenue$34,854PYTotalRevenueAmt
CY Total Revenue$51,646CYTotalRevenueAmt
PY Grants And Similar Paid$1,999PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$2,493CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$24,951PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$24,926CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$16,959PYOtherExpensesAmt
CY Other Expenses$6,424CYOtherExpensesAmt
PY Total Expenses$43,909PYTotalExpensesAmt
CY Total Expenses$33,843CYTotalExpensesAmt
PY Revenues Less Expenses-$9,055PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$17,803CYRevenuesLessExpensesAmt
Total Assets BOY$9,455TotalAssetsBOYAmt
Total Assets EOY$27,249TotalAssetsEOYAmt
Total Liabilities BOY$1,776TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,767TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$7,679NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$25,482NetAssetsOrFundBalancesEOYAmt
MissionPROVIDE VOLUNTEER FIRE PROTECTION TO THE CUMMUNITY OF DUNKIRK, INDIANA.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$33,843ExpenseAmt
Grant$2,493GrantAmt
DescPROVIDE VOLUNTEER FIRE PROTECTION TO THE COMMUNITY OF DUNKIRK, INDIANA.Desc
Total Program Service Expenses$33,843TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee25EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldINStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE ORGANIZATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7657686122PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1588 INDUSTRIAL DRIVEAddressLine1Txt
CityDUNKIRKCityNm
State AbbreviationINStateAbbreviationCd
ZIP473361345ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
MATTHEW SISCO
SECRETARY5.00Yes (X)$1,358$0$0
TOM DORNBERGER
TREASURER5.00Yes (X)$1,032$0$0
CALEB MESSERSMITH
ASSISTANT SECRETARY/TREASU5.00Yes (X)$1,008$0$0
DEVON MESSERSMITH
PRESIDENT5.00Yes (X)$997$0$0
RICHARD LONG
VICE PRESIDENT5.00Yes (X)$3,684$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$8,079TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$32,500GovernmentGrantsAmt
All Other Contributions$2,692AllOtherContributionsAmt
Total Contributions$35,192TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$52TotalRevenueColumnAmt
Exclusion$52ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$18,891FundraisingGrossIncomeAmt
Fundraising Direct Expenses$2,489FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$16,402TotalRevenueColumnAmt
Exclusion$16,402ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$51,646TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$16,454ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$2,493TotalAmt
Program Services$2,493ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$8,079TotalAmt
Program Services$8,079ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$15,076TotalAmt
Program Services$15,076ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$1,771TotalAmt
Program Services$1,771ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$945TotalAmt
Program Services$945ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$978TotalAmt
Program Services$978ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$115TotalAmt
Program Services$115ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
FIREWORKS$2,586$2,586
DUES AND SUBSCRIPTIONS$1,106$1,106
REPAIRS AND MAINTENANCE$528$528
MEALS$166$166

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$33,843TotalAmt
Program Services$33,843ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$5,224BOYAmt
EOY$1,954EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$4,231BOYAmt
EOY$4,281EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$4,779LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$4,779LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$21,014EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$9,455BOYAmt
EOY$27,249EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,776BOYAmt
EOY$1,767EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,776BOYAmt
EOY$1,767EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$7,679BOYAmt
EOY$25,482EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$7,679BOYAmt
EOY$25,482EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$9,455BOYAmt
EOY$27,249EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$17,803ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

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$31,175CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$26,125CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$31,292CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$33,550CurrentTaxYearMinus1YearAmt
Current Tax Year$35,192CurrentTaxYearAmt
Total$157,334TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$31,175CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$26,125CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$31,292CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$33,550CurrentTaxYearMinus1YearAmt
Current Tax Year$35,192CurrentTaxYearAmt
Total$157,334TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$157,334PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$15CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$9CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$35CurrentTaxYearMinus1YearAmt
Current Tax Year$52CurrentTaxYearAmt
Total$113TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$15,960CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$12,148CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$8,184CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$7,391CurrentTaxYearMinus1YearAmt
Current Tax Year$18,891CurrentTaxYearAmt
Total$62,574TotalAmt
FieldValueIRS element (for citing)
Total Support$220,021TotalSupportAmt
Public Support CY1700.71510PublicSupportCY170Pct
Public Support PY1700.72960PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

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 D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$4,779OtherCostOrOtherBasisAmt
Depreciation$4,779DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescEMPLOYEE RESTITUTION RECEIVABLEDesc
Book Value$21,014BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$21,014TotalBookValueOtherAssetsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTAX RETURN IS REVIEWED PRIOR TO FILING
FORM 990, PART VI, SECTION B, LINE 12CANNUAL CONFLICT OF INTEREST STATEMENTS ARE REQUIRED BY ALL OFFICERS, DIRECTORS, AND KEY EMPLOYEES
FORM 990, PART VI, SECTION B, LINE 15COMPARABILITY DATA TO SIMILAR ORGANIZATIONS.
FORM 990, PART VI, SECTION C, LINE 19GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL INFORMATION ARE MADE AVAILABLE UPON REQUEST

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