2026-05-05T15:44:00-05:00 2025-06-30 582487348 APRIO ADVISORY GROUP LLC 3 CENTERPOINTE DR 300 LAKE OSWEGO OR 97035 990 2024-07-01 930395591 VOLUNTEERS OF AMERICA OF OREGON INC VOLU 5032358655 3910 SE STARK ST PORTLAND OR 972143241 PAM BELLI CFO 5032358655 2026-05-04 1 0 TODD D MASSINGER P00075883 5032205900 2026-05-04 2024 2025-03-06 01:10:19Z MAREE WACKER 3910 SE STARK ST PORTLAND OR 972143241 30194078 0 X WWW.VOAOR.ORG X 1930 OR WE SPECIALIZE IN FAMILY SAFETY, SUBSTANCE USE, BEHAVIORAL HEALTH, AND REENTRY FROM THE CRIMINAL JUSTICE SYSTEM. FOR 125 YEARS, WE HAVE BEEN EMPOWERING INDIVIDUALS, FAMILIES, AND COMMUNITIES IN OREGON INCLUDING THE AGING POPULATION, YOUNG PEOPLE, MEN AND WOMEN RETURNING FROM PRISON, PEOPLE WITH DISABILITIES, DOMESTIC VIOLENCE SURVIVORS, AND THOSE RECOVERING FROM ADDICTIONS. 12 11 320 294 0 0 12197202 13701112 14681577 16109086 194521 218822 181960 150358 27255260 30179378 2120095 2591798 0 0 17288559 19377858 0 0 981439 6735424 12170532 26144078 34140188 1111182 -3960810 28465661 32678001 4379105 12424230 24086556 20253771 X VOLUNTEERS OF AMERICA CHANGES LIVES BY PROMOTING SELF-DETERMINATION, BUILDING STRONG COMMUNITIES AND STANDING FOR SOCIAL JUSTICE. 0 0 1393460 146297 COURT CARE - A FULLY-STAFFED AND CERTIFIED CHILDCARE CENTER AT THE MULTNOMAH COUNTY COURTHOUSE. IT OFFERS A SAFE, SUPPORTIVE ENVIRONMENT AND A FULL RANGE OF ENRICHING, AGE APPROPRIATE ACTIVITIES FOR CHILDREN TO ENJOY FOR THE DURATION OF THEIR PARENT'S INVOLVEMENT IN COURT.FAMILY RELIEF NURSERY - WE STRIVE TO WALK WITH CHILDREN AND FAMILIES, SUPPORT THEIR NURTURING RELATIONSHIPS, AND STRENGTHEN THE FAMILY UNIT SO THAT WE HIGHLIGHT AND INCREASE THEIR STABILITY AND RESILIENCE. WE OFFER A HOLISTIC, POSITIVE APPROACH WORKING WITH BOTH CHILDREN AND PARENTS. ALL SERVICES PROVIDED AT NO CHARGE TO FAMILIES.ADULT DAY SERVICES - OUR THERAPEUTIC SERVICES ARE AIMED TO SUPPORT THE AGING COMMUNITY AND INDIVIDUALS WITH ALZHEIMER'S, PARKINSON'S DISEASE, DEMENTIA, TRAUMATIC BRAIN INJURY, POST STROKE, DISABILITIES, AND ADULTS WITH SPECIAL NEEDS. WE PROVIDE AN ACTIVE AND ENGAGING ENVIRONMENT THAT FOCUSES ON SUPPORTING THE INDIVIDUAL WHILE CREATING A COMMUNITY OF CONNECTION AND SUPPORT AT OUR TWO ADULT DAY CENTERS.HOME FREE - OUR PROGRAM PROVIDES SHORT-TERM CRISIS SUPPORT AND LONG-TERM, POSTCRISIS SUPPORT DESIGNED TO PREVENT SURVIVORS FROM HAVING TO RETURN TO AN ABUSIVE HOME. OUR COMMITMENT TO REACHING SURVIVORS MEANS MOBILE, ACTIVE ADVOCACY THAT REDUCES THE BARRIERS TO DOMESTIC VIOLENCE SUPPORT SERVICES. ALL OF OUR SERVICES ARE FREE, FLEXIBLE, INDIVIDUALIZED, AND DRIVEN BY SURVIVORS' NEEDS AND GOALS.PREVENTION SERVICES - OUR GOAL IS TO CREATE HEALTHY AND HAPPY COMMUNITIES THAT ARE SAFE FOR EVERYONE. WE HAVE SERVICES PROVIDING WORKSHOPS AND RESOURCES INCLUDING ALCOHOL AND DRUG PREVENTION, GAMBLING PREVENTION, HEALTHY RELATIONSHIPS, AND AFTER SCHOOL PROGRAMMING FOR CHILDREN AND YOUNG PEOPLE.WHISPERING PINES SENIOR VILLAGE - OUR SENIOR APARTMENT COMMUNITY IN ESTACADA, OREGON IS A CERTIFIED WILDLIFE HABITAT THAT PROVIDES INDEPENDENT LIVING UNITS, AMENITIES, AND COMMUNITY ACTIVITIES SUCH AS FITNESS AND COGNITION BUILDING PROGRAMS.MY LITTLE WAITING ROOM - A UNIQUE SERVICE AT PROVIDENCE MEDICAL CENTERS WHERE CHILDREN CAN SPEND TIME IN A SAFE, FRIENDLY, AND COMPASSIONATE ENVIRONMENT, WHILE THEIR PARENTS AND GUARDIANS CAN ATTEND MEDICAL APPOINTMENTS AND PROCEDURES OR VISIT FAMILY MEMBERS IN THE HOSPITAL.COMMUNITY MONITORING PROGRAM - A PARTNERSHIP WITH MULTNOMAH COUNTY JUVENILE JUSTICE TO PROVIDE SUPERVISION AND SUPPORT TO THE YOUTH WHO WOULD OTHERWISE BE HELD IN DETENTION. CMP MONITORS YOUTH, BOTH IN-PERSON AND ELECTRONICALLY,WITH GPS (GLOBAL POSITIONING SYSTEM) UNITS. 646975 1704 57824 COMMUNITY PARTNER REINVESTMENT - HELPS YOUNG MEN GET BACK ON TRACK AFTER INCARCERATION AND HELPS FAMILIES BREAK THE CYCLE OF GANG ASSOCIATION. DELIVERING TREATMENT, RECOVERY, AND REENTRY SERVICES TO HIGH-RISK MEN IN PRISON, JAIL, AND COMMUNITY SETTINGS.DRUG COURT - PROVIDES ALCOHOL AND DRUG TREATMENT SERVICES TO INDIVIDUALS WHO ARE ON PROBATION FOR PROPERTY OFFENSES.HOME BASE RECOVERY - THIS ADDICTIONS TREATMENT PROGRAM PROVIDES HOUSING AND A HIGH LEVEL OF DAILY STRUCTURED ACTIVITIES INCLUDING GROUP AND INDIVIDUAL TREATMENT MENTORING AND APPOINTMENTS WITH VOA OREGON COUNSELORS, AS WELL AS ATTENDANCE IN COMMUNITY RECOVERY SUPPORT GROUPS.INTERPERSONAL RECOVERY - WE WORK WITH INDIVIDUALS TO ADDRESS BOTH DRUG AND ALCOHOL USE ALONG WITH ABUSIVE, CONTROLLING PATTERNS. WE HELP THEM LEARN NEW SKILLS, BECOME ACCOUNTABLE, AND CHANGE BEHAVIORS.MOVING FORWARD - COORDINATES A SUPPORTIVE TEAM WITH HOUSING, MENTORS, EMPLOYMENT, FAMILY, AND TREATMENT SERVICES PROVIDED IN CONNECTION WITH PAROLE AND PROBATION SERVICES. JUSTICE REINVESTMENT PROGRAM (JRP) IS A SECOND CHANCE FOR INDIVIDUALS TO STAY IN OUR COMMUNITY.PROBLEM GAMBLING - THIS PROGRAM OFFERS A WIDE RANGE OF OUTPATIENT COUNSELING OPTIONS, INCLUDING INDIVIDUAL, COUPLES, FAMILY, AND GROUP COUNSELING. WE PROVIDE COUNSELING FOR PEOPLE WITH GAMBLING ISSUES AND FOR FAMILY MEMBERS OF PEOPLE WHO GAMBLE. 22284528 2443797 16051262 RE-ENTRY ENHANCEMENT COORDINATION - CLOSES GAPS IN SERVICES FOR THOSE TRANSITIONING FROM PRISON BACK TO THE COMMUNITY. SERVES MEN AND WOMEN WITH SEVERE ADDICTIONS WHO COMPLETED TREATMENT DURING THEIR INCARCERATION AND WHO WILL BENEFIT FROM ASSISTANCE IN SECURING HOUSING, TREATMENT, AND EMPLOYMENT AFTER RELEASE.TREATMENT READINESS - SEEKS TO ENGAGE AND MOTIVATE INDIVIDUALS AT INVERNESS JAIL TO INCREASE THEIR READINESS TO ENGAGE IN TREATMENT UPON RELEASE. UTILIZES EVIDENCED-BASED PRACTICES AND CURRICULA DESIGNED TO ENGAGE PEOPLE AND CREATE RELATIONSHIPS BEFORE RELEASE TO REDUCE THEIR RISK TO RE-OFFEND.MEN'S RESIDENTIAL CENTER - THIS ONE-YEAR CHEMICAL DEPENDENCY AND COGNITIVE RESTRUCTURING PROGRAM UTILIZES THERAPEUTIC COMMUNITY, EVIDENCE-BASED PRACTICES, AND COMPASSIONATE ACCOUNTABILITY TO PROVIDE OUR CLIENTS WITH THEOPPORTUNITY TO MAKE THE CHOICES TO ENGAGE IN RECOVERY BOTH FROM THEIR DISEASE OF CHEMICAL DEPENDENCY AND FROM THEIR CRIMINAL LIFESTYLE/HARMFUL THINKING PATTERNS.WOMEN'S RESIDENTIAL CENTER - THIS SUBSTANCE USE DISORDER TREATMENT CENTER PROVIDES A HOLISTIC, TRAUMA-INFORMED, EVIDENCE-BASED INPATIENT TREATMENT, CONTINUING CARE SERVICES, AND TRANSITIONAL HOUSING TO WOMEN WHO ARE EXPERIENCING SUBSTANCE USE/MENTAL HEALTH ISSUES AND A VARIETY OF SERIOUS AND UNIQUE LIFE CHALLENGES.HOPE - OUR HOLISTIC OUTPATIENT EXPERIENCE WELCOMES ADULTS 18 AND OVER. WE CONNECT YOU AND YOUR FAMILY MEMBERS WITH SUPPORTIVE SERVICES ACROSS VOA OREGON. OUR DIVERSE COUNSELING TEAM PROVIDES PROFESSIONAL EVALUATION OF YOUR NEEDS FOR TREATMENT OF SUBSTANCE USE DISORDERS, MENTAL HEALTH DISORDERS, AND PROBLEM GAMBLING.VEHICLE DONATION - OUR PROGRAM RECEIVES DONATED VEHICLES TO SELL ON OUR VIRTUAL LOT OR THROUGH A CERTIFIED AUTO AUCTION FACILITY. OUR DMV DEALER NUMBER IS #DA8053. WE PARTNER WITH OVER 200 OTHER NONPROFIT ORGANIZATIONS THROUGH CHARITY CONNECTIONS PARTNER PROGRAM TO HELP SELL DONATED VEHICLES AND GENERATE REVENUES FOR ORGANIZATIONS THAT ARE DOING GOOD THINGS IN THE COMMUNITY.AL FORTHAN SCHOLARSHIP - ESTABLISHED TO HONOR MR. AL FORTHAN. THE SCHOLARSHIPS ARE AWARDED TO PORTLAND PUBLIC HIGH SCHOOL SENIORS BASED ON ESSAYS FROM THE APPLICANTS WHICH EXPLORE HOW ADDICTION HAS IMPACTED OUR COMMUNITY, AND POSSIBLE SOLUTIONS TO THIS COMPLEX PROBLEM.LICENSED MEDICAL PROFESSIONAL - THIS PROGRAM IS SET UP TO TRACK PHYSICAL HEALTH MEDICAID SERVICE REVENUES AND EXPENSES.FACILITIES - THIS PROGRAM WAS ESTABLISHED TO PROVIDE PROPERTY REPAIR AND MAINTENANCE JOB SKILLS AND TRAINING OPPORTUNITIES TO PROGRAM PARTICIPANTS. 24324963 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 1 209 0 1 320 1 0 0 0 0 0 1 1 0 0 0 1 0 0 0 X 12 11 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 OR X PAM BELLI 5032358655 3910 SE STARK ST PORTLAND OR 97214 BRUCE WARNER CHAIR 1.00 X X 0 0 0 STEVE MOCERI VICE CHAIR 1.00 X X 0 0 0 GEORGE PERNSTEINER TREASURER 1.00 X X 0 0 0 AMY WAYSON SECRETARY 1.00 X X 0 0 0 DAVID ABRAHAMSON DIRECTOR 1.00 X 0 0 0 ALEX GESCHKE DIRECTOR 1.00 X 0 0 0 JOHN HAIRSTON DIRECTOR 1.00 X 0 0 0 JILL SHERMAN DIRECTOR 1.00 X 0 0 0 JAMES WHITE DIRECTOR 1.00 X 0 0 0 MARK WILLIAMS DIRECTOR 1.00 X 0 0 0 JAMES RAVELLI DIRECTOR 1.00 X 0 0 0 KAY TORAN PRESIDENT & CEO 40.00 X 294050 0 62250 AMANDA JONES VP OF FINANCE 40.00 X 154462 0 9035 TOBY ABSHER CHIEF OPERATING OFFICER 40.00 X 65244 0 252 BRIAN HESS VP OF DEVELOPMENT 40.00 X 141955 0 11732 MIKE WIEBE HR DIRECTOR 40.00 X 157728 0 9305 PAMELA KELLY DIRECTOR TRTMT & PREVENTIO 40.00 X 132773 0 18964 ELIZABETH SHERMAN DIR OF CHILD & FAMILY SVCS 40.00 X 114797 0 17982 MEREDITH TRUMP NURSE PRACTITIONER 40.00 X 167885 0 20455 JACQUELINE STIVERS NATUROPATHIC PHYSICIAN 40.00 X 122661 0 18239 GREG STONE PROGRAM DIRECTOR 40.00 X 118601 0 18198 CHRISTINA ANDERSON PROGRAM DIRECTOR 40.00 X 106019 0 17482 1576175 0 203894 10 0 1 0 CHR CREATIVE 12300 SE MALLARD WAY MILWAUKIE OR 97222 MIS AND IT SERVICES 864926 EXECUTIVE SECURITY SERVICES INC PO BOX 272 WEST LINN OR 97068 SECURITY SERVICES 451985 QUALIFACTS SYSTEMS INC PO BOX 4577 CAROL STREAM IL 60197 BILLING SYSTEM SOFTWARE FEES 217430 THE ELEVA GROUP LLC 1037 NE 65TH STREET 80522 SEATTLE WA 98115 TREATMENT CONSULTING SERVICES 161494 QUALITY SYSTEMS INC PO BOX 511449 LOS ANGELES CA 90051 BILLING SYSTEM SOFTWARE FEES 124458 6 42007 11360527 2298578 195181 13701112 NET PATIENT SERVICES 621110 16051262 16051262 PROGRAM SERVICE FEES 621610 57824 57824 16109086 218822 218822 96418 0 96418 96418 96418 14700 42007 14700 0 OTHER INCOME 900099 53940 53940 53940 30179378 16109086 0 369180 250490 250490 2341308 2341308 1190570 153524 879120 157926 14304692 12144753 1771063 388876 566628 441113 112261 13254 1925349 1625726 237519 62104 1390619 1091617 244322 54680 125993 125993 170137 170137 2654618 1604085 920248 130285 53730 20905 13703 19122 393959 275367 96766 21826 2804252 2270337 533218 697 145481 130283 14841 357 242369 164302 72159 5908 479317 7849 471468 579002 307919 270229 854 258773 162265 92684 3824 CREDIT LOSS EXPENSE 2661903 2661903 SUPPLIES 1241353 1064391 60451 116511 TELECOMMUNICATIONS 359645 268729 85701 5215 34140188 24324963 8833786 981439 1976245 2601194 8042735 3123794 5980761 5588358 509027 659322 16798036 6605219 9398484 10192817 2248469 2241950 309940 8270566 28465661 32678001 2345240 1906073 1732137 1430002 1044375 301728 8043780 4379105 12424230 X 21882742 18265568 2203814 1988203 24086556 20253771 28465661 32678001 -3960810 128025 0 X X 0 1 X 1 1 1 X 13713616 13712501 12359591 12197202 13701112 65684022 13713616 13712501 12359591 12197202 13701112 65684022 65684022 108555 68330 74093 291904 315240 858122 84577 53940 138517 66680661 0.98510 0.98810 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 189418 66931 502 256851 86513 102515 390 189418 86199 314 86513 86190 9 86199 86183 7 86190 1.00000 0 0 4367344 4367344 7871484 4099098 3772386 4155917 2506121 1649796 403291 403291 10192817 OPERATING RIGHT-OF-USE ASSETS 7888295 PROPERTY HELD FOR SALE 382271 8270566 OPERATING LEASE LIABILITIES 8043780 8043780 X 30327480 128025 20077 148102 30179378 0 30179378 34160265 20077 20077 34140188 0 34140188 PART V, LINE 4: VOAOR'S ENDOWMENT CONSISTS OF FOUR DONOR-RESTRICTED FUNDS. THE FUNDS ARE PRESENTLY INVESTED SOLELY IN CASH AND MONEY MARKET FUNDS AND ARE EARNING A NOMINAL RATE OF RETURN. VOAOR HAS NOT ADOPTED FORMAL SPENDING POLICIES WITH RESPECT TO ITS ENDOWMENT FUNDS. PART X, LINE 2: MANAGEMENT DOES NOT BELIEVE VOA HAS ANY UNCERTAIN TAX POSITIONS. DINNER 56707 42007 14700 14700 56707 42007 14700 14700 14700 0 1 CALL TO SAFETY PO BOX 42610 PORTLAND OR 97242 936094804 501(C)(3) 250490 0 CRISIS SERVICES CLIENT RECREATIONAL ACTIVITIES 700 87604 CLOTHING AND FOOD 200 25210 ROOM & BOARD 1500 1511215 TRANSPORTATION AND TRAVEL 350 11188 TUITION ASSISTANCE AND EDUCATIONAL SUPPLIES 150 112600 OTHER ASSISTANCE 2000 593491 PART I, LINE 2: A STATEMENT OF WORK, COMPENSATION ARRANGEMENT AND PAYMENT TERMS ARE DETAILED IN CONTRACT FORM. DETAILED DESCRIPTIONS OF THE WORK TO BE PERFORMED AND THE TARGET POPULATION TO BE SERVED ARE INCLUDED IN THE STATEMENT OF WORK. IN ADDITION, PERFORMANCE OBJECTIVES AND THE REQUIRED COORDINATION WITH VOLUNTEERS OF AMERICA OREGON (VOAOR) ARE INCLUDED IN THE CONTRACT. ORGANIZATIONS RECEIVING FUNDS ARE REQUIRED TO COLLECT DATA AND SUMIT REPORTS TO VOAOR SUMMARIZING THE NUMBER AND ACTIVITIES OF PARTICIPANTS SERVED. THOSE REPORTS ARE TO INCLUDE OUTCOME INFORMATION. RECIPIENT ORGANIZATIONS ARE REQUIRED TO SUBMIT MONTHLY INVOICES DETAILING THE TYPES AND AMOUNT OF EXPENSES BEING REIMBURSED. ALL RECIPIENT ORGANIZATIONS ARE REQUIRED TO PARTICIPATE IN COLLABORATIVE MEETINGS WITH VOAOR STAFF AND OTHERS AS NEEDED TO MEET THE SERVICE NEEDS OF CLIENTS. 1 X X 0 0 0 0 0 0 0 0 0 KAY TORAN PRESIDENT & CEO 294050 0 0 0 0 0 61564 0 686 0 356300 0 0 0 MEREDITH TRUMP NURSE PRACTITIONER 167885 0 0 0 0 0 9161 0 11294 0 188340 0 0 0 MIKE WIEBE HR DIRECTOR 157728 0 0 0 0 0 8606 0 699 0 167033 0 0 0 AMANDA JONES VP OF FINANCE 154462 0 0 0 0 0 0 0 9035 0 163497 0 0 0 BRIAN HESS VP OF DEVELOPMENT 141955 0 0 0 0 0 0 0 11732 0 153687 0 0 0 PAMELA KELLY DIRECTOR TRTMT & PREVENTIO 132773 0 0 0 0 0 7245 0 11719 0 151737 0 0 0 X 153895 X 40 41286 MARKET AND AUCTION SALE 0 1 1 PART I, LINE 32B: SOME DONATED VEHICLES ARE SOLD BY AN UNRELATED THIRD PARTY COMMERCIAL AUTO AUCTION. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION'S MEMBERSHIP IS COMPRISED OF MEMBERS OF THE BOARD. THE ANNUAL MEMBERSHIP MEETING IS HELD IN APRIL. FORM 990, PART VI, SECTION A, LINE 7A ALL MEMBERS OF THE BOARD VOTE TO ADMIT NEW MEMBERS TO THE BOARD. FORM 990, PART VI, SECTION A, LINE 7B VOA OREGON'S ARTICLES OF INCORPORATION REQUIRE VOA NATIONAL'S BOARD TO APPROVE ANY AMENDMENT TO VOA OREGON'S ARTICLES. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS MADE AVAILABLE TO ALL MEMBERS OF THE BOARD OF DIRECTORS FOR THEIR REVIEW AND COMMENT PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ORGANIZATION STAFF ARE MADE FAMILIAR WITH ANY CONFLICTS OF INTEREST REPORTED ON THE ANNUAL DISCLOSURE STATEMENTS COMPLETED BY BOARD MEMBERS AND KEY EMPLOYEES. DISCLOSURE STATEMENTS ARE EXAMINED FOR COMPLETENESS. BOARD MEMBERS AND KEY EMPLOYEES DO NOT PARTICIPATE IN VOTES OR DECISIONS AFFECTING PARTIES WITH WHOM THEY HAVE A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS CONDUCTS A SURVEY OF SENIOR MANAGEMENT AND THE BOARD OF DIRECTORS RELATING TO THE PRESIDENT/CEO. THE INPUT IS COMPILED AND THE EXECUTIVE COMMITTEE MEETS WITH THE PRESIDENT/CEO TO REVIEW THE SURVEY RESPONSES. THE EXECUTIVE COMMITTEE REVIEWS INFORMATION AVAILABLE FROM THE NATIONAL VOA ORGANIZATION REGARDING COMPENSATION LEVELS FOR AFFILIATE LEADERS. THEY THEN MAKE A RECOMMENDATION FOR THE PRESIDENT/CEO COMPENSATION WHICH IS PRESENTED TO THE FULL BOARD OF DIRECTORS FOR THEIR APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ALL INFORMATION AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS FOR SELECTING AN INDEPENDENT ACCOUNTANT AND REVIEWING FINANCIAL STATEMENTS HAS NOT CHANGED FROM PRIOR YEAR. SACRAMENTO STREET HOUSE LLC 3910 SE STARK ST PORTLAND OR 97214 461465145 TRANSITIONAL HOUSING OR VOLUNTEERS OF AMERICA OF OREGON INC VOLUNTEERS OF AMERICA INC 1660 DUKE STREET ALEXANDRIA VA 22314 131692595 HEALTH & HUMAN SERVICES VA 501(C)(3) PUBLIC CHARITY N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 VOLUNTEERS OF AMERICA INC R 479317 ACTUAL PAYMENT