INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS (EIN 23-7310344)
Tax period
2013-01-01 to 2013-12-31
Filed
2014-11-14
IRS object ID
201413189349305021
Schema version
2013v3.1
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

FieldValueIRS element (for citing)
Return2014-11-14T12:34:42-06:00ReturnTs
Tax Period End2013-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN261841079PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1KIMBERLY J PERRY CPABusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line139675 CEDAR BLVD STE 160AddressLine1
CityNEWARKCity
StateCAState
ZIP Code94560ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN237310344EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HAYWARD FIREFIGHTERS LOCAL 1909 INCBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlHAYWBusinessNameControlTxt
Phone5108851909PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line122734 MAIN STREETAddressLine1
CityHAYWARDCity
StateCAState
ZIP Code94541ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCHRIS COSTAPersonNm
Person TitleTREASURERPersonTitleTxt
Phone5108851909PhoneNum
Signature2014-11-12SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKIMBERLY J PERRY CPAPreparerPersonNm
PTINP00148424PTIN
Phone5106834688PhoneNum
Preparation2014-11-12PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCHRIS COSTAPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line122734 MAIN STREETAddressLine1
CityHAYWARDCity
StateCAState
ZIP Code94541ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$270,872GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1974FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionOUR ORGANIZATION IS A LABOR UNION OF FIRE FIGHTERS FOR THE CITY OF HAYWARD, CALIFORNIA. AS SUCH WE DEAL ON A REGULAR BASIS WITH COMPENSATION ISSUES, WITH WORKING CONDITIONS ON THE JOB SITE, WITH SAFETY ON THE JOB SITE, WITH EMPLOYEE GRIEVANCES, AND WITH METHODS OF IMPROVING OUR JOB EFFICIENCY OVERALL.ActivityOrMissionDesc
Voting Members Governing Body11VotingMembersGoverningBodyCnt
Voting Members Independent2VotingMembersIndependentCnt
Total Employee18TotalEmployeeCnt
Total Volunteers110TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$292,495PYContributionsGrantsAmt
CY Contributions Grants$270,637CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$389PYInvestmentIncomeAmt
CY Investment Income$235CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$292,884PYTotalRevenueAmt
CY Total Revenue$270,872CYTotalRevenueAmt
PY Grants And Similar Paid$12,140PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$6,502CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$51,921PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$51,197CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$7,562CYTotalFundraisingExpenseAmt
PY Other Expenses$193,671PYOtherExpensesAmt
CY Other Expenses$188,660CYOtherExpensesAmt
PY Total Expenses$257,732PYTotalExpensesAmt
CY Total Expenses$246,359CYTotalExpensesAmt
PY Revenues Less Expenses$35,152PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$24,513CYRevenuesLessExpensesAmt
Total Assets BOY$538,098TotalAssetsBOYAmt
Total Assets EOY$553,475TotalAssetsEOYAmt
Total Liabilities BOY$62,129TotalLiabilitiesBOYAmt
Total Liabilities EOY$52,993TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$475,969NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$500,482NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionOUR ORGANIZATION IS A LABOR UNION OF FIRE FIGHTERS FOR THE CITY OF HAYWARD, CALIFORNIA. AS SUCH WE DEAL ON A REGULAR BASIS WITH COMPENSATION ISSUES, WITH WORKING CONDITIONS ON THE JOB SITE, WITH SAFETY ON THE JOB SITE, WITH EMPLOYEE GRIEVANCES, AND WITH METHODS OF IMPROVING OUR JOB EFFICIENCY OVERALL.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$227,245ExpenseAmt
DescSUPPORT MEMBERS AND THEIR FAMILIES IN TIMES OF HARDSHIP AND/OR BEREAVEMENT AS WELL AS RECOGNIZING THEIR ACHIEVEMENTS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$6,502ExpenseAmt
Grant$6,502GrantAmt
DescGIVE BACK TO THE COMMUNITY BY WAY OF CHARITABLE DONATIONS.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$233,747TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxYes (true)SubjectToProxyTaxInd
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 StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
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
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document2IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee18EmployeeCnt
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 Members11GoverningBodyVotingMembersCnt
Independent Voting Member2IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KIMBERLY J PERRY CPABusinessNameLine1
FieldValueIRS element (for citing)
Phone5106834688PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line139675 CEDAR BLVD STE 160AddressLine1
CityNEWARKCity
StateCAState
ZIP Code94560ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
MICHAEL HILDEBRAND
DIRECTOR10.00Yes (X)$7,802$0$0
GEORGE SILVA
DIRECTOR4.00Yes (X)$1,253$0$0
JARED MATTHEWS
DIRECTOR4.00Yes (X)$1,253$0$0
JOHN ANDERSON
DIRECTOR4.00Yes (X)$1,253$0$0
MARK DEDOMENICO
DIRECTOR4.00Yes (X)$1,253$0$0
PAUL DIPIAZZA
DIRECTOR4.00Yes (X)$1,253$0$0
JEFFERY DIMICK
DIRECTOR4.00Yes (X)$1,252$0$0
JOSHUA MOOTHART
DIRECTOR4.00Yes (X)$1,252$0$0
MATTHEW BUCKINGHAM
DIRECTOR4.00Yes (X)$1,252$0$0
STEVEN WALSH
DIRECTOR4.00Yes (X)$1,252$0$0
RYAN DAYTON
DIRECTOR4.00Yes (X)$1,044$0$0
TIMOTHY O'NEILL
DIRECTOR3.00Yes (X)$939$0$0
THOR POULSEN
DIRECTOR2.00Yes (X)$418$0$0
ANDREW WESTFIELD
DIRECTOR2.00Yes (X)$313$0$0
JOSHEPH STILWELL
DIRECTOR2.00Yes (X)$313$0$0
JASON LIVERMORE
PRESIDENT20.00$14,746$0$0Yes (X)
FRANK SAIZ
TREASURER10.00$7,802$0$0Yes (X)
RYAN HAMRE
V PRESIDENT4.00$1,148$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$45,798TotalReportableCompFromOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$265,454MembershipDuesAmt
All Other Contributions$5,183AllOtherContributionsAmt
Total Contributions$270,637TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$235TotalRevenueColumnAmt
Related Or Exempt Func Income$235RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$270,872TotalRevenueColumnAmt
Related Or Exempt Func Income$235RelatedOrExemptFuncIncomeAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$6,502TotalAmt
Program Services$6,502ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$45,798TotalAmt
Program Services$45,798ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$5,399TotalAmt
Program Services$5,399ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$11,412TotalAmt
Program Services$11,412ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$5,050TotalAmt
Management And General$5,050ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$2,920TotalAmt
Program Services$2,920ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$7,562TotalAmt
Fundraising$7,562FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$2,939TotalAmt
Program Services$2,939ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$19,905TotalAmt
Program Services$19,905ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$9,207TotalAmt
Program Services$9,207ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$2,637TotalAmt
Program Services$2,637ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$10,134TotalAmt
Program Services$10,134ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
DUES$81,362$81,362
CIVIC FUNCTIONS$18,310$18,310
MEALS$4,631$4,631
SUPPLIES$3,685$3,685

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$8,906TotalAmt
Program Services$8,906ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$246,359TotalAmt
Program Services$233,747ProgramServicesAmt
Management And General$5,050ManagementAndGeneralAmt
Fundraising$7,562FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$54,377BOYAmt
EOY$53,559EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$119,335BOYAmt
EOY$134,292EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$100BOYAmt
EOY$100EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$372,988LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$12,072LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$359,286BOYAmt
EOY$360,916EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$5,000BOYAmt
EOY$4,608EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$538,098BOYAmt
EOY$553,475EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$3,038BOYAmt
EOY$3,081EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$47,694BOYAmt
EOY$38,925EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$11,397BOYAmt
EOY$10,987EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$62,129BOYAmt
EOY$52,993EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$475,969BOYAmt
EOY$500,482EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$475,969BOYAmt
EOY$500,482EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$538,098BOYAmt
EOY$553,475EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$24,513ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues NondedfalseSubstantiallyAllDuesNondedInd
Only In House LobbyingfalseOnlyInHouseLobbyingInd
Agree Carryover Prior YearfalseAgreeCarryoverPriorYearInd
Dues Assessments$265,454DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY$21,667NonDeductibleLbbyngPltclCYAmt
Non Deductible Lbbyng Pltcl Tot$21,667NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc$51,870AggregateReportedDuesNtcAmt
Taxable-$30,203TaxableAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$86,136OtherCostOrOtherBasisAmt
Book Value$86,136BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$239,240OtherCostOrOtherBasisAmt
Book Value$239,240BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$47,612OtherCostOrOtherBasisAmt
Depreciation$12,072DepreciationAmt
Book Value$35,540BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$360,916TotalBookValueLandBuildingsAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONOUR ORGANIZATION IS A LABOR UNION OF FIRE FIGHTERS FOR THE CITY OF HAYWARD, CALIFORNIA. AS SUCH WE DEAL ON A REGULAR BASIS WITH COMPENSATION ISSUES, WITH WORKING CONDITIONS ON THE JOB SITE, WITH SAFETY ON THE JOB SITE, WITH EMPLOYEE GRIEVANCES, AND WITH METHODS OF IMPROVING OUR JOB EFFICIENCY OVERALL.
FORM 990, PAGE 6, PART VI, LINE 6THE ORGANIZATION HAS MEMBERS.
FORM 990, PAGE 6, PART VI, LINE 7ATHE MEMBERS HOLD AN ELECTION ONCE A YEAR TO ELECT THE GOVERNING BODY.
FORM 990, PAGE 6, PART VI, LINE 7BALL BOARD DECISIONS ARE SUBJECT TO APPROVAL BY MEMBERS
FORM 990, PAGE 6, PART VI, LINE 11BA COPY OF FORM 990 IS GIVEN TO THE BOARD AT ITS MONTHLY MEETING.
FORM 990, PAGE 6, PART VI, LINE 19THE ORGANIZATION HAS MONTHLY MEETINGS IN WHICH ALL OF THEIR DOCUMENTS ARE MADE AVAILABLE TO ANYONE WHO WISHES TO SEE THEM. THEY ARE ALSO MADE AVAILABLE TO ANYONE UPON REQUEST.

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.