MARS FOUNDATION: Form 990PF, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- MARS FOUNDATION (EIN 31-1743263)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-09-16
- IRS object ID
- 201332599349100113
- Schema version
- 2012v2.0
- 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
- Form 990-PF
- Schedule B
- Accounting Fees Schedule
- Other Assets Schedule
- Other Expenses Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-09-16T11:59:46-07:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Bernath & Rosenberg PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1430 Broadway 7th Floor | AddressLine1 |
| City | New York | City |
| State | NY | State |
| ZIP Code | 100183308 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 311743263 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARS FOUNDATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | MARS | NameControl |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 38 OLYMPIA DRIVE | AddressLine1 |
| City | MONSEY | City |
| State | NY | State |
| ZIP Code | 10952 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ARYEH GOLDSTEIN | Name |
| Title | President | Title |
| Date Signed | 2013-09-16 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | James H Bernath | Name |
| PTIN | P00187297 | PTIN |
| Phone | 2122211140 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exempt PF | X | ExemptPF |
| FMV Assets EOY | 63494 | FMVAssetsEOY |
| Method Of Accounting Cash | X | MethodOfAccountingCash |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Received Rev And Expnss | 179000 | ContriReceivedRevAndExpnss |
| Interest On Savings Rev And Expnss | 8 | InterestOnSavingsRevAndExpnss |
| Interest On Savings Net Invst Incm | 8 | InterestOnSavingsNetInvstIncm |
| Total Revenue And Expenses | 179008 | TotalRevenueAndExpenses |
| Total Net Investment Income | 8 | TotalNetInvestmentIncome |
| Accounting Fees Rev And Expnss | 1390 | AccountingFeesRevAndExpnss |
| Accounting Fees Net Invst Incm | 695 | AccountingFeesNetInvstIncm |
| Accounting Fees Dsbrs Chrtbl Prps | 695 | AccountingFeesDsbrsChrtblPrps |
| Other Expenses Rev And Expnss | 938 | OtherExpensesRevAndExpnss |
| Other Expenses Net Invst Incm | 938 | OtherExpensesNetInvstIncm |
| Tot Opr Expenses Rev And Expnss | 2328 | TotOprExpensesRevAndExpnss |
| Tot Opr Expenses Net Invst Incm | 1633 | TotOprExpensesNetInvstIncm |
| Tot Opr Expenses Dsbrs Chrtbl Prps | 695 | TotOprExpensesDsbrsChrtblPrps |
| Contri Gifts Paid Rev And Expnss | 186233 | ContriGiftsPaidRevAndExpnss |
| Contri Gifts Paid Dsbrs Chrtbl Prps | 186233 | ContriGiftsPaidDsbrsChrtblPrps |
| Total Expenses Rev And Expnss | 188561 | TotalExpensesRevAndExpnss |
| Total Expenses Net Invst Incm | 1633 | TotalExpensesNetInvstIncm |
| Total Expenses Dsbrs Chrtbl Prps | 186928 | TotalExpensesDsbrsChrtblPrps |
| Excess Of Revenue Over Expenses | -9553 | ExcessOfRevenueOverExpenses |
| Net Investment Income | 0 | NetInvestmentIncome |
Balance Sheets BalanceSheets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Savings And Temp Cash Invst BOY | 67247 | SavingsAndTempCashInvstBOY |
| Savings And Temp Cash Invst EOY | 48694 | SavingsAndTempCashInvstEOY |
| Savings And Temp Cash Invst EOYFMV | 48694 | SavingsAndTempCashInvstEOYFMV |
| Other Assets BOY | 5800 | OtherAssetsBOY |
| Other Assets EOY | 14800 | OtherAssetsEOY |
| Other Assets EOYFMV | 14800 | OtherAssetsEOYFMV |
| Total Assets BOY | 73047 | TotalAssetsBOY |
| Total Assets EOY | 63494 | TotalAssetsEOY |
| Total Assets EOYFMV | 63494 | TotalAssetsEOYFMV |
| Total Liabilities EOY | 0 | TotalLiabilitiesEOY |
| Org That Do Not Follow SFAS117 | X | OrgThatDoNotFollowSFAS117 |
| Retained Earnings BOY | 73047 | RetainedEarningsBOY |
| Retained Earnings EOY | 63494 | RetainedEarningsEOY |
| Total Net Assets BOY | 73047 | TotalNetAssetsBOY |
| Total Net Assets EOY | 63494 | TotalNetAssetsEOY |
| Total Liabilities Net Assets BOY | 73047 | TotalLiabilitiesNetAssetsBOY |
| Total Liabilities Net Assets EOY | 63494 | TotalLiabilitiesNetAssetsEOY |
Changes In Net Assets Fund Balances ChangesInNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Net Assets Fund Balances BOY | 73047 | TotalNetAssetsFundBalancesBOY |
| Excess Of Revenue Over Expenses | -9553 | ExcessOfRevenueOverExpenses |
| Subtotal | 63494 | Subtotal |
| Total Net Assets Fund Balances EOY | 63494 | TotalNetAssetsFundBalancesEOY |
Qlfy Und Sect4940e For Reduced Tax QlfyUndSect4940eForReducedTax
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable For4942 Tax | false | LiableFor4942Tax |
| Qualifying Distributions Year1 | 123237 | QualifyingDistributionsYear1 |
| Noncharitable Assets Year1 | 19636 | NoncharitableAssetsYear1 |
| Distribution Ratio Year1 | 6.27608 | DistributionRatioYear1 |
| Qualifying Distributions Year2 | 364399 | QualifyingDistributionsYear2 |
| Noncharitable Assets Year2 | 198062 | NoncharitableAssetsYear2 |
| Distribution Ratio Year2 | 1.83982 | DistributionRatioYear2 |
| Qualifying Distributions Year3 | 69134 | QualifyingDistributionsYear3 |
| Noncharitable Assets Year3 | 57509 | NoncharitableAssetsYear3 |
| Distribution Ratio Year3 | 1.20214 | DistributionRatioYear3 |
| Qualifying Distributions Year4 | 196556 | QualifyingDistributionsYear4 |
| Noncharitable Assets Year4 | 66608 | NoncharitableAssetsYear4 |
| Distribution Ratio Year4 | 2.95094 | DistributionRatioYear4 |
| Qualifying Distributions Year5 | 136212 | QualifyingDistributionsYear5 |
| Noncharitable Assets Year5 | 86747 | NoncharitableAssetsYear5 |
| Distribution Ratio Year5 | 1.57022 | DistributionRatioYear5 |
| Total Distribution Ratio | 13.83920 | TotalDistributionRatio |
| Average Distribution Ratio | 2.76784 | AverageDistributionRatio |
| Net Noncharitable Assets | 42651 | NetNoncharitableAssets |
| Adjusted Noncharitable Assets | 118051 | AdjustedNoncharitableAssets |
| Adj Nonchrtbl Assets And One | 118051 | AdjNonchrtblAssetsAndOnePct |
| Qualifying Distributions | 186928 | QualifyingDistributions |
Excise Tax Based On Investment Incm ExciseTaxBasedOnInvestmentIncm
| Field | Value | IRS element (for citing) |
|---|---|---|
| Domestic Org Meeting Sect4940e | X | DomesticOrgMeetingSect4940e |
| Investment Income Excise Tax | 0 | InvestmentIncomeExciseTax |
Statements Regarding Activities StatementsRegardingActivities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Activities | false | LegislativePoliticalActivities |
| More Than100 Spent | false | MoreThan100Spent |
| Form1120 POL Filed | false | Form1120POLFiled |
| Activities Not Prev Reported | false | ActivitiesNotPrevReported |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylaws |
| Unrelated Bus Income Over1000 | false | UnrelatedBusIncomeOver1000 |
| Form990 T Filed | false | Form990TFiled |
| Termination Etc | false | TerminationEtc |
| Requirements Of Sect508e | true | RequirementsOfSect508e |
| At Least5000 In Assets | true | AtLeast5000InAssets |
| States Filed With | NY | StatesFiledWith |
| Form990 PF Filed With AG | true | Form990PFFiledWithAG |
| Private Operating Foundation | false | PrivateOperatingFoundation |
| New Substantial Contributors | false | NewSubstantialContributors |
| Interest In Controlled Entity | false | InterestInControlledEntity |
| Applicable Insurance Contract | false | ApplicableInsuranceContract |
| Comply With Public Inspection Rqr | true | ComplyWithPublicInspectionRqr |
| Website Address | N/A | WebsiteAddress |
Books In Care Of Business Name BooksInCareOfBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ARYEH GOLDSTEIN | BusinessNameLine1 |
Books In Care Of US Address BooksInCareOfUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 38 OLYMPIA DRIVE | AddressLine1 |
| City | MONSEY | City |
| State | NY | State |
| ZIP Code | 10952 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Bank | false | ForeignBank |
Statements Regarding Acty4720 StatementsRegardingActy4720
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exchange With Dsqfly Person | false | SaleOrExchangeWithDsqflyPerson |
| Borrow Or Lend With Dsqfly Person | false | BorrowOrLendWithDsqflyPerson |
| Furnished Goods With Dsqfly Person | false | FurnishedGoodsWithDsqflyPerson |
| Pay Compensation To Dsqfly Person | false | PayCompensationToDsqflyPerson |
| Transfer Assets To Dsqfly Person | false | TransferAssetsToDsqflyPerson |
| Payment To Government Offical | false | PaymentToGovernmentOffical |
| Acts Fail To Qualify As Exceptions | false | ActsFailToQualifyAsExceptions |
| Uncorrected Prior Acts | false | UncorrectedPriorActs |
| Undistributed Income Prior Years | false | UndistributedIncomePriorYears |
| Undistr Income4942a2 Not Applied | false | UndistrIncome4942a2NotApplied |
| Business Holdings | false | BusinessHoldings |
| Excess Business Holdings | false | ExcessBusinessHoldings |
| Jeopardy Investments | false | JeopardyInvestments |
| Uncorrected Jeopardy Investments | false | UncorrectedJeopardyInvestments |
| Influence Legislation | false | InfluenceLegislation |
| Influence Election | false | InfluenceElection |
| Grants To Individuals | false | GrantsToIndividuals |
| Grants To Organizations | false | GrantsToOrganizations |
| Noncharitable Purpose | false | NoncharitablePurpose |
| Tr Fail To Qualify As Exceptions | false | TrFailToQualifyAsExceptions |
| Maint Expend Responsibility | false | MaintExpendResponsibility |
| Rcv Funds To Pay Prsnl Bnft Contract | false | RcvFundsToPayPrsnlBnftContract |
| Pay Premiums Prsnl Bnft Contract | false | PayPremiumsPrsnlBnftContract |
| Prohibited Tax Shelter Transactn | false | ProhibitedTaxShelterTransactn |
| Proceeds Or Net Income | false | ProceedsOrNetIncome |
Ofcr Dir Trustees Key Employee Info OfcrDirTrusteesKeyEmployeeInfo
Ofcr Dir Trustees Or Key Employee OfcrDirTrusteesOrKeyEmployee (2 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | TitleTitle | Avg Hours Per Wk Devoted To PositionAvgHoursPerWkDevotedToPosition | CompensationCompensation |
|---|---|---|---|---|---|---|
| SARAH GOLDSTEIN | ||||||
| 38 OLYMPIA DRIVE | MONSEY | NY | 10952 | Trustee | 0.00 | 0 |
| ARYEH GOLDSTEIN | ||||||
| 38 OLYMPIA DRIVE | MONSEY | NY | 10952 | President | 0.00 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Highest Paid Empl NONE | NONE | CompOfHighestPaidEmplNONE |
| Comp Of Hghst Paid Cntrct NONE | NONE | CompOfHghstPaidCntrctNONE |
Minimum Investment Return MinimumInvestmentReturn
| Field | Value | IRS element (for citing) |
|---|---|---|
| Avg Monthly FMV Of Securities | 0 | AvgMonthlyFMVOfSecurities |
| Avg Monthly Cash Balances | 28501 | AvgMonthlyCashBalances |
| FMV All Other Noncharitable Assets | 14800 | FMVAllOtherNoncharitableAssets |
| Total FMV Of Unused Assets | 43301 | TotalFMVOfUnusedAssets |
| Reduction Claimed | 0 | ReductionClaimed |
| Adj Total FMV Of Unused Assets | 43301 | AdjTotalFMVOfUnusedAssets |
| Cash Deemed Charitable | 650 | CashDeemedCharitable |
| Net Noncharitable Assets | 42651 | NetNoncharitableAssets |
| Minimum Investment Return | 2133 | MinimumInvestmentReturn |
Distributable DistributableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | 2133 | MinimumInvestmentReturn |
| Distributable Amount Before Adj | 2133 | DistributableAmountBeforeAdj |
| Distributable Amount Before Ded | 2133 | DistributableAmountBeforeDed |
| Distributable Amount As Adjusted | 2133 | DistributableAmountAsAdjusted |
Qualifying Distributions QualifyingDistributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | 186928 | ExpensesAndContributions |
| Qualifying Distributions | 186928 | QualifyingDistributions |
| Adj Qualifying Distributions | 186928 | AdjQualifyingDistributions |
Undistributed Income UndistributedIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable Amount As Adjusted | 2133 | DistributableAmountAsAdjusted |
| Excess Distri Carryover Year5 | 131875 | ExcessDistriCarryoverYear5 |
| Excess Distri Carryover Year4 | 193226 | ExcessDistriCarryoverYear4 |
| Excess Distri Carryover Year3 | 66259 | ExcessDistriCarryoverYear3 |
| Excess Distri Carryover Year2 | 354496 | ExcessDistriCarryoverYear2 |
| Excess Distri Carryover Year1 | 122255 | ExcessDistriCarryoverYear1 |
| Total Excess Distri Carryover | 868111 | TotalExcessDistriCarryover |
| Qualifying Distributions | 186928 | QualifyingDistributions |
| Treated As Distri From Corpus | 0 | TreatedAsDistriFromCorpus |
| Applied To Current Year | 2133 | AppliedToCurrentYear |
| Remaining Distri From Corpus | 184795 | RemainingDistriFromCorpus |
| Total Corpus | 1052906 | TotalCorpus |
| Undistributed Income CY | 0 | UndistributedIncomeCY |
| Excess Distri Cyov From Year5 | 131875 | ExcessDistriCyovFromYear5 |
| Excess Distri Cyov To Next Year | 921031 | ExcessDistriCyovToNextYear |
| Excess From Year4 | 193226 | ExcessFromYear4 |
| Excess From Year3 | 66259 | ExcessFromYear3 |
| Excess From Year2 | 354496 | ExcessFromYear2 |
| Excess From Year1 | 122255 | ExcessFromYear1 |
| Excess From Current Year | 184795 | ExcessFromCurrentYear |
Supplementary Information SupplementaryInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | ARYEH GOLDSTEIN | ContributingManager |
| Only Contributes To Preselected | X | OnlyContributesToPreselected |
Grant Or Contri Paid During Year GrantOrContriPaidDuringYear (12 entries)
| Address Line1RecipientUSAddress/AddressLine1 | CityRecipientUSAddress/City | StateRecipientUSAddress/State | ZIP CodeRecipientUSAddress/ZIPCode | Recipient RelationshipRecipientRelationship | Recipient Foundation StatusRecipientFoundationStatus | Purpose Of Grant Or ContributionPurposeOfGrantOrContribution | AmountAmount |
|---|---|---|---|---|---|---|---|
| KOLLEL TIFERES AVRAHAM | |||||||
| 85 Acryigg Avenue | Passaic | NJ | 07055 | NONE | EXEMPT | CHARITABLE | $3,000 |
| YESHIVA MAASEH TORAH | |||||||
| monsey | monsey | NY | 10952 | NONE | EXEMPT | CHARITABLE | $5,000 |
| EMUNAS YISROEL CHARITY FUND | |||||||
| 4310 16th Ave | Brooklyn | NY | 11204 | NONE | EXEMPT | CHARITABLE | $10,000 |
| TAT OF MIR | |||||||
| 1791 Ocean Pkwy | Brooklyn | NY | 11223 | NONE | EXEMPT | CHARITABLE | $10,200 |
| KOLLEL KOL ARON | |||||||
| 5217 20TH Ave | Brooklyn | NY | 11204 | NONE | EXEMPT | CHARITABLE | $3,000 |
| GEMACH KEREN HACHESED | |||||||
| 12 Blauvelt Rd | Monsey | NY | 10952 | NONE | EXEMPT | CHARITABLE | $15,000 |
| M'TALMUDAV SHEL AHARON | |||||||
| monsey | monsey | NY | 10952 | NONE | EXEMPT | CHARITABLE | $10,000 |
| KHAL SHENDISHOV | |||||||
| monsey | monsey | NY | 10952 | NONE | EXEMPT | CHARITABLE | $3,500 |
| BAIS YOSEF MEIR | |||||||
| 19 Olympia Lane | monsey | NY | 10952 | NONE | EXEMPT | CHARITABLE | $5,300 |
| YESHIVA STATEN ISLAND | |||||||
| 1870 Drumgoole Road East | Staten Island | NY | 10309 | NONE | EXEMPT | CHARITABLE | $3,600 |
| CONG ATERES TZVI | |||||||
| 4 Campbell Ave | Airmont | NY | 10901 | NONE | EXEMPT | CHARITABLE | $5,000 |
| VARIOUS CHARITABLE ORGANIZATIONS | |||||||
| monsey | monsey | NY | 10952 | NONE | EXEMPT | CHARITABLE | $112,633 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Grant Or Contri Paid During Year | 186233 | TotGrantOrContriPaidDuringYear |
Analysis Income Producing Acty AnalysisIncomeProducingActy
Int On Savings And Temp Cash Invst IntOnSavingsAndTempCashInvst
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion Code | 14 | ExclusionCode |
| Exclusion | $8 | ExclusionAmount |
Subtotals Part XVIA SubtotalsPartXVIA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $8 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Part XVIA | 8 | TotalPartXVIA |
Trnsfr Tr Rln With Noncharitable EO TrnsfrTrRlnWithNoncharitableEO
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Noncharitable EO | false | TrnsfrOfCashToNoncharitableEO |
| Trnsfr Oth Assets Noncharitable EO | false | TrnsfrOthAssetsNoncharitableEO |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssets |
| Purchase Assets Noncharitable EO | false | PurchaseAssetsNoncharitableEO |
| Rental Of Facilities Etc | false | RentalOfFacilitiesEtc |
| Reimbursement Arrangements | false | ReimbursementArrangements |
| Loans Or Loan Guarantees | false | LoansOrLoanGuarantees |
| Performance Of Services Etc | false | PerformanceOfServicesEtc |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtc |
| Relationships Noncharitable E Os | false | RelationshipsNoncharitableEOs |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | X | Organization501c3ExemptPF |
| General Rule | X | GeneralRule |
Contributor Info ContributorInfo (3 entries)
| Contributor NumberContributorNumber | Contributor Name IndividualContributorNameIndividual | Address Line1ContributorAddressUS/AddressLine1 | CityContributorAddressUS/City | StateContributorAddressUS/State | ZIP CodeContributorAddressUS/ZIPCode | Aggregate ContributionsAggregateContributions | Person Contribution TypePersonContributionType |
|---|---|---|---|---|---|---|---|
| 3 | CONG TA OF KJ | 2 SHINEV CT | Monroe | NY | 10950 | 50000 | X |
| 2 | sarah goldstein | 38 Olympia Lane | monsey | NY | 10952 | 50000 | X |
| 1 | ARYEH GOLDSTEIN | 38 Olympia Lane | Monsey | NY | 10952 | 79000 | X |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees AccountingFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING | Category |
| Amount | $1,390 | Amount |
| Net Investment Income | 695 | NetInvestmentIncome |
| Adjusted Net Income | 0 | AdjustedNetIncome |
| Disbursements Charitable Prps | 695 | DisbursementsCharitablePrps |
Other Assets Schedule OtherAssetsSchedule
Other Assets OtherAssets (2 entries)
| DescriptionDescription | BOY Book ValueBOYBookValue | EOY Book ValueEOYBookValue | EOYFMVEOYFMV |
|---|---|---|---|
| LOANS & EXCHANGES | 1000 | 10000 | 10000 |
| ISRAEL BOND | 4800 | 4800 | 4800 |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses OtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | BANK CHARGES | Description |
| Revenue And Expenses Per Books | 938 | RevenueAndExpensesPerBooks |
| Net Investment Income | 938 | NetInvestmentIncome |
Comments