NATIONAL GREYHOUND FOUNDATION INC: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: NATIONAL GREYHOUND FOUNDATION INC (EIN 65-0491973)
Tax period: 2010-01-01 to 2010-12-31
Filed: 2011-09-12
IRS object ID: 201142559349300859
Schema version: 2010v3.2
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
Form 990
Schedule A
Schedule D
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-09-12T01:38:55-04:00	Timestamp
Tax Period End Date	2010-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	J E OWENS COMPANY PA	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	2731 SILVER STAR RD	AddressLine1
City	ORLANDO	City
State	FL	State
ZIP Code	328083935	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2010-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	650491973	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	National Greyhound Foundation Inc	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	NATI	NameControl
Phone	3526282281	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	P O Box 638	AddressLine1
City	Homosassa	City
State	FL	State
ZIP Code	344870638	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Beverly Sebastian	Name
Title	CEO	Title
Phone	3526282281	Phone
Date Signed	2011-08-26	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Jack E Owens	Name
Phone	4072932654	Phone
Date Prepared	2011-09-12	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	Beverly Sebastian	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	P O Box 638	AddressLine1
City	Homosassa	City
State	FL	State
ZIP Code	344870638	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	297185	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
All Affiliates Included	false	AllAffiliatesIncluded
Organization501c3	X	Organization501c3
Web Site	www.4greyhounds.org	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1994	YearFormation
State Legal Domicile	FL	StateLegalDomicile
Activity Or Mission Description	Provide animal curriculum and training and inspire people to volunteer in their local communities. Enpower inmates to give them hope and allow them to service others in the community. Anger management, parenting skills, and show them unconditional love. Show visual impact these dogs have on peoples's lives. Interaction with animals having a positive effect on lost souls, giving them a second chance at life.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	2	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	1	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	135	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	188252	ContributionsGrantsPriorYear
Contributions Grants Current Year	174942	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	131994	ProgramServiceRevenuePriorYear
Program Service Revenue CY	122243	ProgramServiceRevenueCY
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	320246	TotalRevenuePriorYear
Total Revenue Current Year	297185	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Current Year	34	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	301982	OtherExpensePriorYear
Other Expenses Current Year	258461	OtherExpensesCurrentYear
Total Expenses Prior Year	301982	TotalExpensesPriorYear
Total Expenses Current Year	258495	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	18264	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	38690	RevenuesLessExpensesCY
Total Assets BOY	230907	TotalAssetsBOY
Total Assets EOY	273203	TotalAssetsEOY
Total Liabilities BOY	18519	TotalLiabilitiesBOY
Total Liabilities EOY	22125	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	212388	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	251078	NetAssetsOrFundBalancesEOY
Mission Description	Provide animal curriculum and training and inspire people to volunteer in their local communities. Enpower inmates to give them hope and allow them to service others in the community. Anger management, parenting skills, and show them unconditional love. Show visual impact these dogs have on peoples's lives. Interaction with animals having a positive effect on lost souls, giving them a second chance at life.	MissionDescription
Significant New Program Services	true	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	248431	Expense
Revenue	297185	Revenue
Description	The NGF serviced more than 10,287 families with adoption assistance, adoption referrals, and consultations services in 2010 in 48 states and 3 countries. The NGF serviced over one million five hundred thousand visitors to our internet website by educating them about the plight of retired racing greyhounds through the production and distribution of informercials, television commercials and internet distribution. Our organization's website offers one of the most comprehensive listing of compiled videos on retired racing greyhounds and how these animals inprove people's lives. Testimonials from prison inmates, greyhound owners, and adoption partners show the unbelivable impact these greyhounds have on healing spirits and saving lives, both human and canine. These videos and research materials are regularly accessed by healthcare students and professionals, academics, corrections personnel, State Department of media, and the general public looking for complimentary alterternative treatment to help heal the spirits and save the lives of their people and their animals.	Description
Total Program Service Expense	248431	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	true	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	true	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	1	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	0	NumberOfEmployees
Employment Tax Returns Filed	false	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Form990-T Filed	false	Form990-TFiled
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Form8886 T Filed	false	Form8886TFiled
Non Deductible Contributions	false	NonDeductibleContributions
Non Deductible Disclosure	false	NonDeductibleDisclosure
Quid Pro Quo Contributions	false	QuidProQuoContributions
Quid Pro Quo Disclosure	false	QuidProQuoDisclosure
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Filed Lieu1041	false	FiledLieu1041
Licensed More Than One State	false	LicensedMoreThanOneState
Indoor Tanning Services	false	IndoorTanningServices
Form720 Filed	false	Form720Filed
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	2	NbrVotingGoverningBodyMembers
Number Independent Voting Members	1	NumberIndependentVotingMembers
Family Or Business Relationship	true	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Policies Reference Chapters	false	PoliciesReferenceChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Written Policy Or Procedure	false	WrittenPolicyOrProcedure
States Where Copy Of Return Is Filed	FL	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	Beverly Sebastian	NamePerson
Telephone Number	3526282281	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	P O Box 638	AddressLine1
City	Homosassa	City
State	FL	State
ZIP Code	34487	ZIPCode

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	X	InfoInScheduleOPartVII

Form990 Part VII Section A Form990PartVIISectionA (5 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
Beverly Sebastian
CEO	60.00	X	X	0	0	0
Sandy Watterson
Director		X		0	0	0
Helen Spivey
Director		X		0	0	0
Ferd Sebastian
Vice President	50.00		X	16770	0	0
Leslie Harper
Secretary			X	0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	16770	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	174942	AllOtherContributions
Total Contributions	174942	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	Contributions and Adoptions	Description
Total Revenue Column	122243	TotalRevenueColumn
Related Or Exempt Function Income	122243	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	122243	TotalProgramServiceRevenue

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	297185	TotalRevenueColumn
Related Or Exempt Function Income	122243	RelatedOrExemptFunctionIncome

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	34	Total
Program Services	34	ProgramServices

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	28872	Total
Program Services	28872	ProgramServices

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	7122	Total
Management And General	7122	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	88083	Total
Program Services	88083	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	80447	Total
Program Services	80145	ProgramServices
Management And General	302	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	12315	Total
Program Services	12315	ProgramServices

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	26534	Total
Program Services	26534	ProgramServices

Travel Travel

Field	Value	IRS element (for citing)
Total	11934	Total
Program Services	11934	ProgramServices

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	514	Total
Program Services	514	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	2640	Total
Management And General	2640	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	258495	Total
Program Services	248431	ProgramServices
Management And General	10064	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	214015	BOY
EOY	260473	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	10292	BOY
EOY	8770	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	19808	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	15848	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	6600	BOY
EOY	3960	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	230907	BOY
EOY	273203	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	18519	BOY
EOY	22125	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	18519	BOY
EOY	22125	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	212388	BOY
EOY	251078	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	212388	BOY
EOY	251078	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	230907	BOY
EOY	273203	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	38690	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	false	FederalGrantAuditRequired
Federal Grant Audit Performed	false	FederalGrantAuditPerformed

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	270186	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	312187	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	471939	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	320246	CurrentTaxYearMinus1Year
Current Tax Year	297185	CurrentTaxYear
Total	1671743	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	270186	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	312187	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	471939	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	320246	CurrentTaxYearMinus1Year
Current Tax Year	297185	CurrentTaxYear
Total	1671743	Total

Field	Value	IRS element (for citing)
Public Support Total509	1671743	PublicSupportTotal509

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	270186	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	312187	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	471939	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	320246	CurrentTaxYearMinus1Year
Current Tax Year	297185	CurrentTaxYear
Total	1671743	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	1.00000	PublicSupportPercentage509
Prior Year Support Percentage	1.00000	PriorYearSupportPercentage
Investment Income Percentage	0.00000	InvestmentIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Equipment Equipment

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	19808	InvestmentCostOrOtherBasis
Depreciation	15848	Depreciation
Book Value	3960	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	3960	TotalOfBookValueLandBuildings
Total Revenue	297185	TotalRevenue
Total Expenses	258495	TotalExpenses
Excess Or Deficit For Year	38690	ExcessOrDeficitForYear
Excess Or Deficit Per FS	38690	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	297185	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	297185	RevenueSubtotal
Total Revenue Per Form990	297185	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	258495	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	258495	ExpensesSubtotal
Total Expenses Per Form990	258495	TotalExpensesPerForm990

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)

RelationshipRelationship	Amount Of TransactionAmountOfTransaction	Description Of TransactionDescriptionOfTransaction	Sharing Of RevenuesSharingOfRevenues
Digital Graphics Imaging Inc
Husband of CEO	16770	Video and Audio Production	false
Best Media Marketing
Son of CEO	54176	Marketing and Bookeeping Services	false

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation

Field	Value	IRS element (for citing)
Explanation	Part VI, Section A, Line 2 The CEO and Vice-President have a family relationship. Part VI, Section B, Line 11 A copy of Form 990 will be provided to each voting member of the National Greyhound Foundations's governing body before the form is filed. Part VI, Section B, Line 12c A conflict of interest document was created at the formation of the corporation in 1994 regarding the Sebastian family. Part VI, Section B, Line 15b The Organization has a compensation committee that reviews and sets the payments to all contractors and employees based upon a review of comparable data with other organizations and industries. Part VI, Section C, Line 19 Upon request, governing documents, conflicts of interest documents and financial documents are made available to the public at the offices of J E Owens, Co, CPA's, 2731 Silver Star Road, Orlando, Fl 32808. Pasrt III, #2 A new program, Rescue Greyhounds Now, will provide medical, transportation and care to the over 8,000 racing Florida greyhounds as the program expands to help the track closings in Florida.	Explanation