ESPECIALLY FOR ATHLETES INC: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- ESPECIALLY FOR ATHLETES INC (EIN 46-2259819)
- Tax period
- 2015-01-01 to 2015-12-31
- Filed
- 2016-04-04
- IRS object ID
- 201600969349300100
- Schema version
- 2015v2.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-04-04T23:34:22-05:00 | ReturnTs |
| Tax Period End | 2015-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 472005214 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLYDE W JONES PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1443 W 800 N STE 301 | AddressLine1Txt |
| City | OREM | CityNm |
| State Abbreviation | UT | StateAbbreviationCd |
| ZIP | 840572883 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 462259819 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ESPECIALLY FOR ATHLETES | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ESPE | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10449 N SAHALEE | AddressLine1Txt |
| City | CEDAR HILLS | CityNm |
| State Abbreviation | UT | StateAbbreviationCd |
| ZIP | 84062 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DUSTIN SMITH | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 8013808458 | PhoneNum |
| Signature | 2016-03-17 | SignatureDt |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CLYDE W JONES CPA | PreparerPersonNm |
| PTIN | P00210813 | PTIN |
| Phone | 8016556010 | PhoneNum |
| Preparation | 2016-03-17 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2016-09-27 15:27:22Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Initial Return | Yes (X) | InitialReturnInd |
| Principal Officer | DUSTIN SMITH | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10649 N SAHALEE | AddressLine1Txt |
| City | CEDAR HILLS | CityNm |
| State Abbreviation | UT | StateAbbreviationCd |
| ZIP | 84062 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $105,900 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTP://WWW.ESPECIALLYFORATHLETES.COM/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Activity Or Mission | ESPECIALLY FOR ATHLETES (E4A) EXISTS TO INSPIRE STUDENT ATHLETES TO MAXIMIZE THEIR ATHLETIC POTENTIAL AND TO USE THEIR TALENTS AND SOCIAL INFLUENCE TO ASSIST AND LIFT OTHERS. E4A IS BUILDING A CULTURE OF ATHLETES WHO USE THEIR INFLUENCE, A PHRASE WE CALL THE SPORTLIGHT TO MAKE A POSITIVE CHANGE IN THE LIVES OF THOSE WHO MAY BE DOWNTRODDEN, DEPRESSED AND IN NEED OF FRIENDSHIP, ALL WHILE GIVING A MORE FOCUSED EFFORT TO SCHOOL AND ATHLETICS. THROUGH EDUCATIONAL COURSES AND SEMINARS, ATHLETES AND PARENTS ARE TAUGHT TO DEVELOP PRINCIPLES OF LEADERSHIP, HARD WORK, GOAL SETTING, KINDNESS, DEDICATION, AND HELPING OTHERS. THE PLAN IS WORKING. LIVES ARE BEING INFLUENCED FOR GOOD. STUDENT ATHLETES ARE THE CULTURE CREATORS IN THE SCHOOLS OF AMERICA AND WITH THE RIGHT TRAINING AND MOTIVATION CAN BE THE CHANGE WE ALL KNOW IS NEEDED TO PREVENT THE HORRIFIC STORIES WE HEAR ALMOST DAILY FROM OUR YOUNG PEOPLE. PROFESSIONAL ATHLETES ARE JOINING THE CAUSE, AND THOUSANDS OF ATHLETE OFF ALL AGES AND SKILL L | ActivityOrMissionDesc |
| Voting Members Governing Body | 1 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 0 | VotingMembersIndependentCnt |
| Total Employee | 1 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $105,900 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| CY Total Revenue | $105,900 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $20,497 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| CY Other Expenses | $20,067 | CYOtherExpensesAmt |
| CY Total Expenses | $40,564 | CYTotalExpensesAmt |
| CY Revenues Less Expenses | $65,336 | CYRevenuesLessExpensesAmt |
| Total Assets EOY | $65,336 | TotalAssetsEOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances EOY | $65,336 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | ESPECIALLY FOR ATHLETES (E4A) EXISTS TO INSPIRE STUDENT ATHLETES TO MAXIMIZE THEIR ATHLETIC POTENTIAL AND TO USE THEIR TALENTS AND SOCIAL INFLUENCE TO ASSIST AND LIFT OTHERS. E4A IS BUILDING A CULTURE OF ATHLETES WHO USE THEIR INFLUENCE, A PHRASE WE CALL THE SPORTLIGHT TO MAKE A POSITIVE CHANGE IN THE LIVES OF THOSE WHO MAY BE DOWNTRODDEN, DEPRESSED AND IN NEED OF FRIENDSHIP, ALL WHILE GIVING A MORE FOCUSED EFFORT TO SCHOOL AND ATHLETICS. THROUGH EDUCATIONAL COURSES AND SEMINARS, ATHLETES AND PARENTS ARE TAUGHT TO DEVELOP PRINCIPLES OF LEADERSHIP, HARD WORK, GOAL SETTING, KINDNESS, DEDICATION, AND HELPING OTHERS. THE PLAN IS WORKING. LIVES ARE BEING INFLUENCED FOR GOOD. STUDENT ATHLETES ARE THE CULTURE CREATORS IN THE SCHOOLS OF AMERICA AND WITH THE RIGHT TRAINING AND MOTIVATION CAN BE THE CHANGE WE ALL KNOW IS NEEDED TO PREVENT THE HORRIFIC STORIES WE HEAR ALMOST DAILY FROM OUR YOUNG PEOPLE. PROFESSIONAL ATHLETES ARE JOINING THE CAUSE, AND THOUSANDS OF ATHLETE OFF ALL AGES AND SKILL L | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $20,067 | ExpenseAmt |
| Desc | HOLDING PUBLIC SPEAKING EVENTS/SEMINARS AS WELL AS ONE DAY AND MULTIPLE DAY CAMPS FOR ATHLETES, PARENTS AND COACHES AND PROVIDING TRAINING IN SCHOOLS. LEADERSHIP AND PERSONAL DEVELOPMENT TRAINING SERVICES. | Desc |
| Total Program Service Expenses | $20,067 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | false | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 1 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Governing Body Voting Members | 1 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 0 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DUSTIN SMITH | PersonNm |
| Phone | 8013808458 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10649 N SAHALEE | AddressLine1Txt |
| City | CEDAR HILLS | CityNm |
| State Abbreviation | UT | StateAbbreviationCd |
| ZIP | 84062 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DUSTIN SMITH | PersonNm |
| Title | PRESIDENT | TitleTxt |
| Average Hours Per Week | 10.00 | AverageHoursPerWeekRt |
| Officer | Yes (X) | OfficerInd |
| Reportable Comp From Org | $19,000 | ReportableCompFromOrgAmt |
| Reportable Comp From Rltd Org | $0 | ReportableCompFromRltdOrgAmt |
| Other Compensation | $0 | OtherCompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $19,000 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $105,900 | AllOtherContributionsAmt |
| Total Contributions | $105,900 | TotalContributionsAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $105,900 | TotalRevenueColumnAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,000 | TotalAmt |
| Management And General | $19,000 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,497 | TotalAmt |
| Management And General | $1,497 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,731 | TotalAmt |
| Program Services | $8,731 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $400 | TotalAmt |
| Program Services | $400 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,338 | TotalAmt |
| Program Services | $7,338 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,664 | TotalAmt |
| Program Services | $1,664 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,200 | TotalAmt |
| Program Services | $1,200 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64 | TotalAmt |
| Program Services | $64 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| MEALS & ENTERTAINMENT | $536 | $536 |
| DONATIONS | $134 | $134 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,564 | TotalAmt |
| Program Services | $20,067 | ProgramServicesAmt |
| Management And General | $20,497 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $65,336 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $65,336 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $65,336 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $65,336 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $65,336 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $65,336 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
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 | $105,900 | CurrentTaxYearAmt |
| Total | $105,900 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $105,900 | CurrentTaxYearAmt |
| Total | $105,900 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $105,900 | PublicSupportTotal170Amt |
| Total Support | $105,900 | TotalSupportAmt |
| Public Support CY170 | 1.00000 | PublicSupportCY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | ESPECIALLY FOR ATHLETES (E4A) EXISTS TO INSPIRE STUDENT ATHLETES TO MAXIMIZE THEIR ATHLETIC POTENTIAL AND TO USE THEIR TALENTS AND SOCIAL INFLUENCE TO ASSIST AND LIFT OTHERS. E4A IS BUILDING A CULTURE OF ATHLETES WHO USE THEIR INFLUENCE, A PHRASE WE CALL THE SPORTLIGHT TO MAKE A POSITIVE CHANGE IN THE LIVES OF THOSE WHO MAY BE DOWNTRODDEN, DEPRESSED AND IN NEED OF FRIENDSHIP, ALL WHILE GIVING A MORE FOCUSED EFFORT TO SCHOOL AND ATHLETICS. THROUGH EDUCATIONAL COURSES AND SEMINARS, ATHLETES AND PARENTS ARE TAUGHT TO DEVELOP PRINCIPLES OF LEADERSHIP, HARD WORK, GOAL SETTING, KINDNESS, DEDICATION, AND HELPING OTHERS. THE PLAN IS WORKING. LIVES ARE BEING INFLUENCED FOR GOOD. STUDENT ATHLETES ARE THE CULTURE CREATORS IN THE SCHOOLS OF AMERICA AND WITH THE RIGHT TRAINING AND MOTIVATION CAN BE THE CHANGE WE ALL KNOW IS NEEDED TO PREVENT THE HORRIFIC STORIES WE HEAR ALMOST DAILY FROM OUR YOUNG PEOPLE. PROFESSIONAL ATHLETES ARE JOINING THE CAUSE, AND THOUSANDS OF ATHLETE OFF ALL AGES AND SKILL LEVELS HAVE TAKEN THE E4A PROMISE WITH SCHOOLS AND SPORTS GROUPS EAGER TO JOIN THE MOVEMENT. |
| FORM 990, PAGE 6, PART VI, LINE 11B | NO REVIEW WAS OR WILL BE CONDUCTED. |
| FORM 990, PAGE 6, PART VI, LINE 19 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |