EEL RIVER CHARTER SCHOOL: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
EEL RIVER CHARTER SCHOOL (EIN 68-0474556)
Tax period
2014-07-01 to 2015-06-30
Filed
2016-01-15
IRS object ID
201640159349300139
Schema version
2014v6.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2016-01-15T11:21:38-06:00ReturnTs
Tax Period End2015-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN680290978PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ROBERTSON & ASSOCIATES CPASBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line155 FIRST ST BOX G SUITE 306AddressLine1Txt
CityLAKEPORTCityNm
State AbbreviationCAStateAbbreviationCd
ZIP954535407ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN680474556EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1EEL RIVER CHARTER SCHOOLBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlEELRBusinessNameControlTxt
Phone7079836946PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 218AddressLine1Txt
CityCOVELOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95428ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonEDWINA LINCOLNPersonNm
Person TitleBOARD CHAIRPERSONPersonTitleTxt
Phone7079836946PhoneNum
Signature2015-12-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJOHN ROBERTSONPreparerPersonNm
PTINP00366644PTIN
Phone7072639012PhoneNum
Preparation2016-01-15PreparationDt
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-04-25 22:37:26ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerEDWINA LINCOLNPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 218AddressLine1Txt
CityCOVELOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95428ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$617,845GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.EELRIVERSCHOOL.NETWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2001FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionPUBLIC CHARTER SCHOOL GRADES K-6, 62 STUDENTSActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee15TotalEmployeeCnt
Total Volunteers65TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$464,664PYContributionsGrantsAmt
CY Contributions Grants$614,118CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$1,219PYInvestmentIncomeAmt
CY Investment Income$963CYInvestmentIncomeAmt
PY Other Revenue$582PYOtherRevenueAmt
CY Other Revenue$2,764CYOtherRevenueAmt
PY Total Revenue$466,465PYTotalRevenueAmt
CY Total Revenue$617,845CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$324,252PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$373,502CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$128,654PYOtherExpensesAmt
CY Other Expenses$149,283CYOtherExpensesAmt
PY Total Expenses$452,906PYTotalExpensesAmt
CY Total Expenses$522,785CYTotalExpensesAmt
PY Revenues Less Expenses$13,559PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$95,060CYRevenuesLessExpensesAmt
Total Assets BOY$533,324TotalAssetsBOYAmt
Total Assets EOY$633,136TotalAssetsEOYAmt
Total Liabilities BOY$41,191TotalLiabilitiesBOYAmt
Total Liabilities EOY$45,943TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$492,133NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$587,193NetAssetsOrFundBalancesEOYAmt
MissionPUBLIC CHARTER SCHOOL GRADES K-6, 62 STUDENTSMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$403,283ExpenseAmt
DescIN THE YEAR ENDING JUNE 30, 2015, THE EO HAD 62 STUDENTS ENROLLED AND AN AVERAGE DAILY ATTENDANCE OF 58.93 STUDENTS. THE EO OFFERS GRADES K-6 IN SMALL CLASS SIZES UTILIZING A THEMATIC APPROACH OVERLAYING A STRONG ACADEMIC FOUNDATION.Desc
Total Program Service Expenses$403,283TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document2IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee15EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonROUND VALLEY UNIFIED SCHOOL DISTRICPersonNm
Phone7079836171PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 276AddressLine1Txt
CityCOVELOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95428ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
SUZY CHRISTENSEN
MEMBER2.00Yes (X)$0$0$0
OTAKA REDHAWK
MEMBER1.00Yes (X)$0$0$0
EDWINA LINCOLN
MEMBER1.00Yes (X)$0$0$0
BETTY TUTTLE
OFFICE MANAG40.00$52,541$0$4,533Yes (X)
TINA WILSON
BUSINESS MAN20.00$29,139$0$3,372Yes (X)
MELANIE COGBURN
VICE CHAIRPE1.00$0$0$0Yes (X)
MONICA MAESTAS
BOARD CHAIRP2.00$0$0$0Yes (X)
KAREN MORALES
SECRETARY1.00$0$0$0Yes (X)
MISTY DAVIDSON
TREASURER1.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$81,680TotalReportableCompFromOrgAmt
Total Other Compensation$7,905TotalOtherCompensationAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Government Grants$614,118GovernmentGrantsAmt
Total Contributions$614,118TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$963TotalRevenueColumnAmt
Exclusion$963ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescIN DISTRICT PREMIUMSDesc
Total Revenue Column$2,764TotalRevenueColumnAmt
Exclusion$2,764ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$2,764OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$617,845TotalRevenueColumnAmt
Exclusion$3,727ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$69,124TotalAmt
Management And General$69,124ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$205,140TotalAmt
Program Services$205,140ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$99,238TotalAmt
Program Services$70,648ProgramServicesAmt
Management And General$28,590ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$14,209TotalAmt
Program Services$14,209ProgramServicesAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
CONTRACT SERVICES/OP ACT$90,803$71,068$19,735
SUPPLIES AND ACTIVITIES$32,271$30,218$2,053
TRANSFERS TO AGENCIES$12,000$12,000

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$522,785TotalAmt
Program Services$403,283ProgramServicesAmt
Management And General$119,502ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$3,000BOYAmt
EOY$3,000EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$266,954BOYAmt
EOY$407,707EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$50,231BOYAmt
EOY$23,500EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$355,589LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$156,660LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$213,139BOYAmt
EOY$198,929EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$533,324BOYAmt
EOY$633,136EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$35,024BOYAmt
EOY$36,466EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$6,167BOYAmt
EOY$9,477EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$41,191BOYAmt
EOY$45,943EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$492,133BOYAmt
EOY$587,193EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$492,133BOYAmt
EOY$587,193EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$533,324BOYAmt
EOY$633,136EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$95,060ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$51,644OtherCostOrOtherBasisAmt
Book Value$51,644BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$295,166OtherCostOrOtherBasisAmt
Depreciation$153,148DepreciationAmt
Book Value$142,018BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$8,779OtherCostOrOtherBasisAmt
Depreciation$3,512DepreciationAmt
Book Value$5,267BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$198,929TotalBookValueLandBuildingsAmt
Total Rev Etc Audited Fincl Stmt$617,845TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$617,845RevenueSubtotalAmt
Total Revenue Per Form990$617,845TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$522,785TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$522,785ExpensesSubtotalAmt
Total Expenses Per Form990$522,785TotalExpensesPerForm990Amt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediafalsePlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (true)GovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, LINE 3NON-DISCRIMINATION POLICY IS AVAILABLE PUBLICALLY IN THE CHARTER DOCUMENT AND ON ALL ADMISSION FORMS.
SCHEDULE E, LINE 6EEL RIVER CHARTER SCHOOL IS NOT A PRIVATE SCHOOL, IT RECEIVES FUNDING FROM THE GOVERNMENT.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 1, PART I, LINE 6THERE ARE 65 VOLUNTEERS THAT HELP TO CLEAN YARDS, AND WORK ON FIELD TRIPS, HELP WITH CLASS EVENTS AND SERVE ON THE ORGANIZATION BOARD. OF THIS TOTAL, ONLY 7 VOLUNTEERS SERVE ON THE BOARD.
FORM 990, PAGE 6, PART VI, LINE 11BTHE BOARD IS PROVIDED A DRAFT OF THE RETURN FOR APPROVAL BEFORE SUBMITTING TO THE SERVICE CENTER.
FORM 990, PAGE 6, PART VI, LINE 12CFORM 700S ARE COMPLETED ANNUALLY FOR BOARD MEMBERS AND DESIGNATED EMPLOYEE (BUSINESS MANAGER). ON A CASE BY CASE BASIS A BOARD MEMBER WOULD EXCUSE THEMSELVES FROM DISCUSSION OR VOTING DECISION IF THERE WAS A CONFLICT OF INTEREST DURING A BOARD MEETING.
FORM 990, PAGE 6, PART VI, LINE 15ATOP OFFICIALS COMPENSATION IS DETERMINED BY THE CURRENT BUDGET AND OTHER LOCAL CHARTER SCHOOLS COMPENSATION. THE BOARD ELECTS THE CURRENT BUDGET.
FORM 990, PAGE 6, PART VI, LINE 15BNO OFFICERS ARE PAID. THE BUSINESS MANAGER AND OFFICE MANAGER ARE THE ONLY OFFICERS UNDER IRS GUIDELINES.
FORM 990, PAGE 6, PART VI, LINE 19GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST.

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