FRIENDS OF HOLLYWOOD CEMETERY: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization
FRIENDS OF HOLLYWOOD CEMETERY (EIN 26-0540502)
Tax period
2011-01-01 to 2011-12-31
Filed
2012-07-02
IRS object ID
201241849349300229
Schema version
2011v1.2
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)
Timestamp2012-07-02T13:57:20-05:00Timestamp
Tax Period End Date2011-12-31TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1HARRIS HARDY & JOHNSTONE PCBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line19201 ARBORETUM PKWY STE 200AddressLine1
CityRICHMONDCity
StateVAState
ZIP Code23236ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2011-01-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN260540502EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1FRIENDS OF HOLLYWOOD CEMETERYBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlFRIENameControl

US Address USAddress

FieldValueIRS element (for citing)
Address Line1412 SOUTH CHERRY STREETAddressLine1
CityRICHMONDCity
StateVAState
ZIP Code23220ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameMARY HOGE ANDERSONName
TitleCHAIRMANTitle
Date Signed2012-06-15DateSigned
Authorize Third PartytrueAuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameWILLIAM E HARDYName
Phone8045600560Phone
Date Prepared2012-06-26DatePrepared
FieldValueIRS element (for citing)
Tax Year2011TaxYear
Build TS2016-02-24 21:20:13ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonMARY HOGE ANDERSONNameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line1412 SOUTH CHERRY STREETAddressLine1
CityRICHMONDCity
StateVAState
ZIP Code23220ZIPCode
FieldValueIRS element (for citing)
Gross Receipts359081GrossReceipts
Group Return For AffiliatesfalseGroupReturnForAffiliates
Organization501c3XOrganization501c3
Web SiteWWW.HOLLYWOODCEMETERY.ORGWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation2007YearFormation
State Legal DomicileVAStateLegalDomicile
Activity Or Mission DescriptionFRIENDS OF HOLLYWOOD CEMETERY IS ORGANIZED FOR CHARITABLE AND EDUCATIONAL PURPOSES INCLUDING, BUT NOT LIMITED TO, MAINTAINING, RENOVATING, AND PRESERVING THE HISTORIC SECTIONS OF HOLLYWOOD CEMETERY.ActivityOrMissionDescription
Nbr Voting Members Governing Body4NbrVotingMembersGoverningBody
Nbr Independent Voting Members4NbrIndependentVotingMembers
Total Nbr Employees0TotalNbrEmployees
Total Gross UBI0TotalGrossUBI
Contributions Grants Prior Year118487ContributionsGrantsPriorYear
Contributions Grants Current Year358772ContributionsGrantsCurrentYear
Program Service Revenue CY0ProgramServiceRevenueCY
Investment Income Prior Year390InvestmentIncomePriorYear
Investment Income Current Year309InvestmentIncomeCurrentYear
Other Revenue Current Year0OtherRevenueCurrentYear
Total Revenue Prior Year118877TotalRevenuePriorYear
Total Revenue Current Year359081TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year82323GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY205000GrantsAndSimilarAmntsCY
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Current Year0SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year31123TotalFundrsngExpCurrentYear
Other Expense Prior Year21488OtherExpensePriorYear
Other Expenses Current Year44756OtherExpensesCurrentYear
Total Expenses Prior Year103811TotalExpensesPriorYear
Total Expenses Current Year249756TotalExpensesCurrentYear
Revenues Less Expenses Prior Year15066RevenuesLessExpensesPriorYear
Revenues Less Expenses CY109325RevenuesLessExpensesCY
Total Assets BOY148461TotalAssetsBOY
Total Assets EOY257786TotalAssetsEOY
Total Liabilities EOY0TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY148461NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY257786NetAssetsOrFundBalancesEOY
Mission DescriptionFRIENDS OF HOLLYWOOD CEMETERY IS ORGANIZED FOR CHARITABLE AND EDUCATIONAL PURPOSES INCLUDING, BUT NOT LIMITED TO, MAINTAINING, RENOVATING, AND PRESERVING THE HISTORIC SECTIONS OF HOLLYWOOD CEMETERY.MissionDescription
Significant New Program ServicesfalseSignificantNewProgramServices
Significant ChangefalseSignificantChange
Expense214355Expense
Grants205000Grants
DescriptionMAINTAIN, RENOVATE, AND PRESERVE THE HISTORIC SECTIONS OF HOLLYWOOD CEMETERY.Description
Total Program Service Expense214355TotalProgramServiceExpense
Described In501 C3trueDescribedIn501C3
Schedule B RequiredtrueScheduleBRequired
Political ActivitiesfalsePoliticalActivities
Lobbying ActivitiesfalseLobbyingActivities
Subject To Proxy TaxfalseSubjectToProxyTax
Donor Advised FundsfalseDonorAdvisedFunds
Conservation EasementsfalseConservationEasements
Collections Of ArtfalseCollectionsOfArt
Credit CounselingfalseCreditCounseling
Term Or Permanent EndowmentsfalseTermOrPermanentEndowments
Report Land Bldg EquiptrueReportLandBldgEquip
Report Invest Oth SecuritiesfalseReportInvestOthSecurities
Report Prog Rel InvestfalseReportProgRelInvest
Report Other AssetsfalseReportOtherAssets
Report Other LiabilitiesfalseReportOtherLiabilities
Report Fin48 FootnotefalseReportFin48Footnote
Independent Audit Financial StmtfalseIndependentAuditFinancialStmt
Consolidated Audit Financial StmttrueConsolidatedAuditFinancialStmt
SchoolfalseSchool
Foreign OfficefalseForeignOffice
Foreign ActivitiesfalseForeignActivities
More Than5000 K To OrganizationsfalseMoreThan5000KToOrganizations
More Than5000 K To IndividualsfalseMoreThan5000KToIndividuals
Professional FundraisingfalseProfessionalFundraising
Fundraising ActivitiesfalseFundraisingActivities
GamingfalseGaming
HospitalfalseHospital
Grants To OrganizationstrueGrantsToOrganizations
Grants To IndividualsfalseGrantsToIndividuals
Schedule J RequiredfalseScheduleJRequired
Tax Exempt BondsfalseTaxExemptBonds
Excess Benefit TransactionfalseExcessBenefitTransaction
Prior Excess Benefit TransactionfalsePriorExcessBenefitTransaction
Loan To Officer Or DQPfalseLoanToOfficerOrDQP
Grant To Related PersonfalseGrantToRelatedPerson
Bsnss Rltnshp With OrganizationfalseBsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family MemberfalseBsnssRltnshpThruFamilyMember
Officer Entity With Bsnss RltnshpfalseOfficerEntityWithBsnssRltnshp
Deductible Non Cash ContributionsfalseDeductibleNonCashContributions
Deductible Contributions Of ArtfalseDeductibleContributionsOfArt
TerminatedfalseTerminated
Partial LiquidationfalsePartialLiquidation
Disregarded EntityfalseDisregardedEntity
Related EntitytrueRelatedEntity
Related Org Controlled EntityfalseRelatedOrgControlledEntity
Transaction Related EntityfalseTransactionRelatedEntity
Transfers To Exempt Non Chrtbl OrgfalseTransfersToExemptNonChrtblOrg
Activities Conducted PartnershipfalseActivitiesConductedPartnership
Schedule O RequiredtrueScheduleORequired
Number Forms Transmitted With10960NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Number Of Employees0NumberOfEmployees
Unrelated Business IncomefalseUnrelatedBusinessIncome
Foreign Financial AccountfalseForeignFinancialAccount
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTrans
Taxable Party NotificationfalseTaxablePartyNotification
Non Deductible ContributionsfalseNonDeductibleContributions
Quid Pro Quo ContributionsfalseQuidProQuoContributions
Form8282 Property Disposed OffalseForm8282PropertyDisposedOf
Funds To Pay PremiumsfalseFundsToPayPremiums
Premiums PaidfalsePremiumsPaid
Indoor Tanning ServicesfalseIndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members4NbrVotingGoverningBodyMembers
Number Independent Voting Members4NumberIndependentVotingMembers
Family Or Business RelationshipfalseFamilyOrBusinessRelationship
Delegation Of Management DutiesfalseDelegationOfManagementDuties
Changes To Organizing DocsfalseChangesToOrganizingDocs
Material Diversion Or MisusefalseMaterialDiversionOrMisuse
Members Or StockholdersfalseMembersOrStockholders
Election Of Board MembersfalseElectionOfBoardMembers
Decisions Subject To ApprovalfalseDecisionsSubjectToApproval
Minutes Of Governing BodytrueMinutesOfGoverningBody
Minutes Of CommitteestrueMinutesOfCommittees
Officer Mailing AddressfalseOfficerMailingAddress
Local ChaptersfalseLocalChapters
Form990 Provided To Governing BodytrueForm990ProvidedToGoverningBody
Conflict Of Interest PolicytrueConflictOfInterestPolicy
Annual Disclosure Covered PersonstrueAnnualDisclosureCoveredPersons
Regular Monitoring EnforcementtrueRegularMonitoringEnforcement
Whistleblower PolicytrueWhistleblowerPolicy
Document Retention PolicytrueDocumentRetentionPolicy
Compensation Process CEOfalseCompensationProcessCEO
Compensation Process OtherfalseCompensationProcessOther
Investment In Joint VenturefalseInvestmentInJointVenture
States Where Copy Of Return Is FiledVAStatesWhereCopyOfReturnIsFiled
Other WebsiteXOtherWebsite
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

FieldValueIRS element (for citing)
Name PersonDAVID L GILLIAMNamePerson
Telephone Number8046488501TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line1412 S CHERRY STREETAddressLine1
CityRICHMONDCity
StateVAState
ZIP Code232206214ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (5 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensationOfficerOfficer
DAVID GILLIAM
SECRETARY1.00X01330240
FIELDING L WILLIAMS JR
DIRECTOR1.00X000
PETER C TOMS
TREASURER1.00X000
EDWARD M FARLEY IV
DIRECTOR1.00X000
MARY HOGE ANDERSON
CHAIRMAN1.00000X
FieldValueIRS element (for citing)
Total Reportable Comp Frm Rltd Orgs133024TotalReportableCompFrmRltdOrgs
Formers ListedfalseFormersListed
Total Comp GT150 KfalseTotalCompGT150K
Compensation From Other SourcesfalseCompensationFromOtherSources
All Other Contributions358772AllOtherContributions
Total Contributions358772TotalContributions

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column309TotalRevenueColumn
Exclusion$309ExclusionAmount

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column359081TotalRevenueColumn
Exclusion$309ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

FieldValueIRS element (for citing)
Total205000Total
Program Services205000ProgramServices

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total3750Total
Management And General3750ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total861Total
Program Services431ProgramServices
Management And General215ManagementAndGeneral
Fundraising215Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescriptionTotalTotalFundraisingFundraisingProgram ServicesProgramServices
REIMBURSED SALARY2042620426
GRANT WRITER96909690
BROCHURES47714774294
POSTAGE16481651483

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total3610Total
Program Services3147ProgramServices
Management And General313ManagementAndGeneral
Fundraising150Fundraising

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total249756Total
Program Services214355ProgramServices
Management And General4278ManagementAndGeneral
Fundraising31123Fundraising

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY147241BOY
EOY257427EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis5167LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec4808LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY1220BOY
EOY359EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY148461BOY
EOY257786EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY148461BOY
EOY257786EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY148461BOY
EOY257786EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY148461BOY
EOY257786EOY
FieldValueIRS element (for citing)
Reconcilation Revenue Expenses109325ReconcilationRevenueExpenses
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or ReviewfalseAccountantCompileOrReview
FS AuditedtrueFSAudited
Audit CommitteetrueAuditCommittee
Financial Statement SeparateXFinancialStatementSeparate

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org170b1 AviXPubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years32360CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years135244CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year118487CurrentTaxYearMinus1Year
Current Tax Year358772CurrentTaxYear
Total644863Total

Total170 Total170

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years32360CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years135244CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year118487CurrentTaxYearMinus1Year
Current Tax Year358772CurrentTaxYear
Total644863Total
FieldValueIRS element (for citing)
Amounts Subst Contributors Total61246AmountsSubstContributorsTotal
Public Support Total170583617PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years7CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years334CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year390CurrentTaxYearMinus1Year
Current Tax Year309CurrentTaxYear
Total1040Total
FieldValueIRS element (for citing)
Total Support645903TotalSupport
First5 Years170XFirst5Years170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

FieldValueIRS element (for citing)
Contributor NumberRESTRICTEDContributorNumber

Contributor Name Business ContributorNameBusiness

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor Address US ContributorAddressUS

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Aggregate ContributionsRESTRICTEDAggregateContributions

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Disclosed Orgs Legal ControlfalseDisclosedOrgsLegalControl
Disclosed For Charitable PurposesfalseDisclosedForCharitablePurposes
Written Policy MonitoringfalseWrittenPolicyMonitoring
Sect170h Requirements SatisfiedfalseSect170hRequirementsSatisfied
Solicited Assets For SalefalseSolicitedAssetsForSale
Agent Trustee EtcfalseAgentTrusteeEtc
Included On FSfalseIncludedOnFS
Endowments Held By Unrelated OrgsfalseEndowmentsHeldByUnrelatedOrgs
Endowments Held By Related OrgsfalseEndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule RfalseAreRelatedOrgsListedScheduleR

Other Land Buildings OtherLandBuildings

FieldValueIRS element (for citing)
Other Cost Or Other Basis5167OtherCostOrOtherBasis
Depreciation4808Depreciation
Book Value359BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings359TotalOfBookValueLandBuildings

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Records MaintainedfalseRecordsMaintained

Recipient Table RecipientTable

Recipient Name Business RecipientNameBusiness

FieldValueIRS element (for citing)
Business Name Line1HOLLYWOOD CEMETERY COMPANYBusinessNameLine1

Address US AddressUS

FieldValueIRS element (for citing)
Address Line1412 SOUTH CHERRY STREETAddressLine1
CityRICHMONDCity
StateVAState
ZIP Code23220ZIPCode
FieldValueIRS element (for citing)
EIN Of Recipient540249940EINOfRecipient
IRC Section501IRCSection
Amount Of Cash Grant205000AmountOfCashGrant
Purpose Of GrantSUPPORTPurposeOfGrant
FieldValueIRS element (for citing)
Total Nbr Of Other Organizations1TotalNbrOfOtherOrganizations

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (3 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990FORM 990, PAGE 6, PART VI, LINE 11BFORM 990 INFORMATION RETURN IS REVIEWED BY BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS.
ENFORCEMENT OF CONFLICTS POLICYFORM 990, PAGE 6, PART VI, LINE 12CANNUAL STATEMENTS WILL BE SIGNED BY EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBERS OF COMMITTEE WITH BOARD-DELEGATED POWERS. THIS STATEMENT WILL AFFIRM THAT EACH PERSON (A) HAS RECIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, (B) HAS READ AND UNDERSTANDS THE POLICY, AND (C) HAS AGREED TO COMPLY WITH THE POLICY. PERIODIC REVIEWS WILL BE PERFORMED TO ENSURE COMPLIANCE WITH THE STATEMENTS.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATIONFORM 990, PAGE 6, PART VI, LINE 19THE PUBLIC CAN REQUEST A COPY OF THE GOVERNING DOCUMENTS BY SUBMITTING A WRITTEN REQUEST TO THE ADMINISTRATIVE OFFICE LOCATED AT THE SAME ADDRESS AS THE CEMETERY. IN ADDITION, THE ASSOCIATION'S 990 IS AVAILABLE ON GUIDESTAR.ORG.

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII

Name Of Disregarded Entity NameOfDisregardedEntity

FieldValueIRS element (for citing)
Business Name Line1HOLLYWOOD CEMETERY COMPANYBusinessNameLine1

Address US AddressUS

FieldValueIRS element (for citing)
Address Line1412 SOUTH CHERRY STREETAddressLine1
CityRICHMONDCity
StateVAState
ZIP Code23220ZIPCode
FieldValueIRS element (for citing)
EIN540249940EIN
Legal Domicile StateVALegalDomicileState
Exempt Code Section501C13ExemptCodeSection
Direct Controlling Entity NAN/ADirectControllingEntityNA
Controlled OrgfalseControlledOrg
FieldValueIRS element (for citing)
Receipt Of Int Ann Rents RoyaltiesfalseReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other OrgtrueGiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other OrgfalseGiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other OrgfalseLoansOrGuaranteesFromOtherOrg
Sale Of Assets To Other OrgfalseSaleOfAssetsToOtherOrg
Purchase Of Assets From Other OrgfalsePurchaseOfAssetsFromOtherOrg
Exchange Of AssetsfalseExchangeOfAssets
Rental Of Facilities To Other OrgsfalseRentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other OrgsfalseRentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other OrgstruePerformOfServicesForOtherOrgs
Perform Of Services By Other OrgsfalsePerformOfServicesByOtherOrgs
Sharing Of FacilitiestrueSharingOfFacilities
Sharing Of Paid EmployeestrueSharingOfPaidEmployees
Reimbursement Paid To Other OrgtrueReimbursementPaidToOtherOrg
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrg
Other Transfer To Other OrgtrueOtherTransferToOtherOrg
Other Transfer From Other OrgfalseOtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable (5 entries)

Transaction TypeTransactionTypeAmount InvolvedAmountInvolvedMethod Of Amt DeterminationMethodOfAmtDetermination
HOLLYWOOD CEMETERY COMPANY
B205000CASH VALUE
HOLLYWOOD CEMETERY COMPANY
K358772CASH VALUE
HOLLYWOOD CEMETERY COMPANY
MNA
HOLLYWOOD CEMETERY COMPANY
NNA
HOLLYWOOD CEMETERY COMPANY
O44756CASH VALUE

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