FURP.ORG / PUBLIC DATA EXPLORER

FRIENDS OF BEACON

Cite this

Plain text FRIENDS OF BEACON. furp.org, nonprofit organization profile, tax years 2010–2024. https://furp.org/org/friends-of-beacon-223971809. Retrieved 2026-10-22.

APA furp.org. (n.d.). FRIENDS OF BEACON [Nonprofit organization profile; tax years 2010–2024]. Retrieved October 22, 2026, from https://furp.org/org/friends-of-beacon-223971809

MLA “FRIENDS OF BEACON.” furp.org, tax years 2010–2024, https://furp.org/org/friends-of-beacon-223971809. Accessed 22 Oct. 2026.

Retrieved 2026-10-22; covers tax years 2010–2024. Data: furp.org, CC BY 4.0.

2024 · Form 990 · revenue $1.2M · expenses $1.2M · assets $13.2M

EIN
22-3971809
Address
3415 LOUISIANA AVE N, CRYSTAL, MN 55427-2131
Website
WWW.BEACONACADEMY.COM
NTEE code
B11
Exempt type
501(c)(3): charitable, religious, educational, scientific or literary (corporation)
Ruling date
November 2008 (when the IRS recognized its exemption)
IRS status
Exempt (unconditional) (IRS Business Master File) IRS data ↗
Tax-deductible donations
Yes: listed in IRS Publication 78 (supporting organization) Pub 78 ↗
Foundation status
Supporting organization, 509(a)(3)
Cross-check
ProPublica Nonprofit Explorer

Mission

TO ACQUIRE AND MAINTAIN REAL PROPERTY FOR LEASE TO BEACON ACADEMY.

Each tax year counts once: when a return was amended, only the latest return for that period is used below (superseded returns stay listed, greyed, under Finances).

People paid by the organization

3 people paid across every filing: current people first, then by total pay from this organization. Organizations counts every nonprofit each person appears on.

NameLatest titleYearsLatest year payTotal pay from hereOrganizations
Michael Reeder PRINCIPAL2023-2024 $113,712$226,709 2
Eldred Bach SECRETARY2020-2024 $0$50,467 2
Melanie Spall (former) SECRETARY2011-2022 $0$56,029 2

Officers and directors, no compensation reported

8 people listed on the returns with $0 (or no amount) in every compensation column: current people first. Hours are as filed on the latest return each person appears on.

NameLatest titleYearsHrs/wk (latest)CompensationOrganizations
Ann Marie Roder PRESIDENT2010-2024 1 $0 reported 2
Chelsea Sobraske TREASURER2020-2024 1 $0 reported 1
Matthew Goodman (former) TREASURER2021-2022 1 $0 reported 2
Matt Goodman (former) SECRETARY2018-2020 1 $0 reported 1
Rob Kalinsky (former) TREASURER2014-2017 1 $0 reported 2
Nicholas Meyer (former) MEMBER2014-2017 1 $0 reported 2
Jordan Ford (former) TREASURER2010-2013 1 $0 reported 2
Cathy Rawitzer (former) BOARD CHAIR2010 1 $0 reported 2

People by year

2024 · 4 people listed · 1 paid, $114K · 0 employees · 3 volunteers
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
MICHAEL REEDER PRINCIPAL1 $0$102,414$11,298 $113,7122
ANN MARIE RODER PRESIDENT1 $0$0$0 $02
CHELSEA SOBRASKE TREASURER1 $0$0$0 $01
ELDRED BACH SECRETARY1 $0$0$0 $02
2023 · 4 people listed · 1 paid, $113K · 0 employees · 3 volunteers
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
MICHAEL REEDER PRINCIPAL1 $0$95,706$17,291 $112,9972
ANN MARIE RODER PRESIDENT1 $0$0$0 $02
CHELSEA SOBRASKE TREASURER1 $0$0$0 $01
ELDRED BACH SECRETARY1 $0$0$0 $02
2022 · 3 people listed · none paid · 0 employees · 3 volunteers
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
ANN MARIE RODER PRESIDENT1 $0$0$0 $02
MATTHEW GOODMAN TREASURER1 $0$0$0 $02
MELANIE SPALL SECRETARY1 $0$0$0 $02
2021 · 3 people listed · none paid · 0 employees · 3 volunteers
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
ANN MARIE RODER PRESIDENT1 $0$0$0 $02
MATTHEW GOODMAN TREASURER1 $0$0$0 $02
MELANIE SPALL SECRETARY1 $0$0$0 $02
2020 · 4 people listed · 1 paid, $50K · 0 employees · 3 volunteers
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
ELDRED BACH DIRECTOR1 $0$46,821$3,646 $50,4672
ANN MARIE RODER PRESIDENT1 $0$0$0 $02
CHELSEA SOBRASKE TREASURER1 $0$0$0 $01
MATT GOODMAN SECRETARY1 $0$0$0 $01
2019 · 3 people listed · none paid · 0 employees · 3 volunteers
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
ANN MARIE RODER PRESIDENT1 $0$0$0 $02
MELANIE SPALL SECRETARY1 $0$0$0 $02
MATT GOODMAN TREASURER1 $0$0$0 $01
2018 · 3 people listed · none paid · 0 employees · 2 volunteers
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
ANN MARIE RODER PRESIDENT1 $0$0$0 $02
MELANIE SPALL SECRETARY1 $0$0$0 $02
MATT GOODMAN TREASURER1 $0$0$0 $01
2017 · 4 people listed · none paid · 0 employees · 5 volunteers
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
ANN MARIE RODER PRESIDENT1 $0$0$0 $02
MELANIE SPALL SECRETARY1 $0$0$0 $02
ROB KALINSKY TREASURER1 $0$0$0 $02
NICHOLAS MEYER MEMBER1 $0$0$0 $02
2016 · 4 people listed · 1 paid, $56K · 0 employees · 5 volunteers
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
MELANIE SPALL SECRETARY1 $0$52,120$3,909 $56,0292
ANN MARIE RODER PRESIDENT1 $0$0$0 $02
ROB KALINSKY TREASURER1 $0$0$0 $02
NICHOLAS MEYER MEMBER1 $0$0$0 $02
2015 · 4 people listed · none paid
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
ANN MARIE RODER PRESIDENT1 $0-$0 $02
MELANIE SPALL SECRETARY1 $0-$0 $02
ROB KALINSKY TREASURER1 $0-$0 $02
NICHOLAS MEYER MEMBER1 $0-$0 $02
2014 · 4 people listed · none paid
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
ANN MARIE RODER PRESIDENT1 $0-$0 $02
MELANIE SPALL SECRETARY1 $0-$0 $02
ROB KALINSKY TREASURER1 $0-$0 $02
NICHOLAS MEYER MEMBER1 $0-$0 $02
2013 · 3 people listed · none paid
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
ANN MARIE RODER PRESIDENT1 $0-$0 $02
MELANIE SPALL SECRETARY1 $0-$0 $02
JORDAN FORD TREASURER1 $0-$0 $02
2012 · 3 people listed · none paid
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
MELANIE SPALL BOARD CHAIR1 $0-$0 $02
ANN MARIE RODER SECRETARY1 $0-$0 $02
JORDAN FORD TREASURER1 $0-$0 $02
2011 · 3 people listed · none paid
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
MELANIE SPALL BOARD CHAIR1 $0-$0 $02
ANN MARIE RODER SECRETARY1 $0-$0 $02
JORDAN FORD TREASURER1 $0-$0 $02
2010 · 3 people listed · none paid
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
CATHY RAWITZER BOARD CHAIR1 $0-$0 $02
ANN MARIE RODER SECRETARY1 $0-$0 $02
JORDAN FORD TREASURER1 $0-$0 $02

Highest-paid independent contractors

No independent contractors reported.

Who gave

Contributor names are not public for this form type.

Public charities filing Form 990 or 990-EZ report large donors on Schedule B, but the IRS withholds their names and addresses from public copies. Private foundations (990-PF) are different: their contributors are public.

Finances

Newest first. Each filing: its name on one row, its figures on the row beneath. Greyed filings are superseded by a later return for the same period and are left out everywhere else on this page.

RevenueExpensesAssetsNet assetsContributionsProgram revenueOfficer payEmployeesVolunteers
2024 · Form 990 period ending 2025-06-30 · view filing · original 990 ↗
$1,210,081$1,190,170 $13,173,422-$1,923,320 $0$1,113,388 $003
2023 · Form 990 period ending 2024-06-30 · view filing · original 990 ↗
$1,226,809$1,322,973 $13,434,869-$1,943,231 $0$1,111,988 $003
2022 · Form 990 period ending 2023-06-30 · view filing · original 990 ↗
$1,181,373$1,290,363 $13,802,411-$1,847,067 $0$1,109,950 $003
2021 · Form 990 period ending 2022-06-30 · view filing · original 990 ↗
$1,126,256$1,215,803 $14,177,825-$1,738,077 $0$1,112,488 $003
2020 · Form 990 period ending 2021-06-30 · view filing · original 990 ↗
$1,116,476$1,257,677 $14,522,750-$1,648,530 $0$1,109,388 $003
2019 · Form 990 period ending 2020-06-30 · view filing · original 990 ↗
$1,240,860$1,372,314 $14,895,902-$1,507,329 $0$1,094,614 $003
2018 · Form 990 period ending 2019-06-30 · view filing · original 990 ↗
$1,069,647$1,240,029 $15,213,110-$1,375,875 $0$0 $002
2017 · Form 990 period ending 2018-06-30 · view filing · original 990 ↗
$1,300,421$1,194,702 $15,594,556-$1,205,493 $0$0 $005
2016 · Form 990 period ending 2017-06-30 · view filing · original 990 ↗
$83,394$1,394,606 $16,353,909-$1,311,212 $0$0 $005
2015 · Form 990EZ period ending 2016-06-30 · view filing · original 990 ↗
$0$0 $0$0 $0- ---
2014 · Form 990EZ period ending 2015-06-30 · view filing · original 990 ↗
$0$0 $0$0 $0- ---
2013 · Form 990EZ period ending 2014-06-30 · view filing · original 990 ↗
$0$0 $0$0 -- ---
2012 · Form 990EZ period ending 2013-06-30 · view filing · original 990 ↗
$0$0 $0$0 -- ---
2011 · Form 990EZ period ending 2012-06-30 · view filing · original 990 ↗
$0$0 $0$0 -- ---
2010 · Form 990EZ period ending 2011-06-30 · view filing · original 990 ↗
$0$0 $0$0 -- ---

Connected to

Organizations that list some of the same people on their returns (officers, directors, key employees on this organization’s latest return), and related organizations it lists on Schedule R.

Funders of this organization

Not reported: no grants to this organization appear in the filings we have (tax years 2010 to 2025).

Similar organizations

Ranked without any AI: same NTEE code first, then the same NTEE group; then revenue within 2x, 5x or 10x; then the same state; then similar name and mission text. Same state only · More (100)

OrganizationStateNTEELatest revenueLatest expensesTop-paid titleTop payWhy similar
FRIENDS OF NOVA CLASSICAL ACADEMYMNB11 $1,735,693$1,404,443 Secretary$135,107 Same NTEE code B11, revenue within 2x, same state, similar mission
EDUCATIONAL PROPERTIES INCMNB11 $1,641,231$1,244,937 SECRETARY$0 Same NTEE code B11, revenue within 2x, same state, similar mission
FRIENDS OF PRODEO INCMNB11 $1,155,765$1,049,986 PRESIDENT$0 Same NTEE code B11, revenue within 2x, same state
YBC INCMNB11 $1,382,617$1,249,813 BOARD CHAIR$0 Same NTEE code B11, revenue within 2x, same state, similar mission
MSA BUILDING COMPANYMNB11 $1,165,583$2,253,598 SECRETARY$72,106 Same NTEE code B11, revenue within 2x, same state, similar mission
FRIENDS OF@SPERO ACADEMYMNB11 $1,680,164$1,474,254 CHAIR$0 Same NTEE code B11, revenue within 2x, same state
FRIENDS OF SPERO ACADEMY IIMNB11 $1,967,349$2,047,302 CHAIR$0 Same NTEE code B11, revenue within 2x, same state
FRIENDS OF EDUCATIONMNB11 $1,447,421$1,230,285 DIRECTOR$0 Same NTEE code B11, revenue within 2x, same state, similar name
TWIN CITIES GERMAN IMMERSION SCHOOL BUILDING COMPANYMNB11 $1,074,321$1,080,980 Executive Director$145,349 Same NTEE code B11, revenue within 2x, same state, similar mission
FRIENDS OF ASCENSION CATHOLIC GRADE SCHOOLMNB11 $1,511,891$1,533,483 CHAIRMAN$0 Same NTEE code B11, revenue within 2x, same state
FRIENDS OF ST CROIX PREPARATORY ACADEMYMNB11 $2,088,370$1,893,308 Treasurer$183,527 Same NTEE code B11, revenue within 2x, same state
PARTNERSHIP ACADEMY ASSOCIATIONMNB11 $983,667$1,080,503 Ex-Officio/Director of Finance$136,618 Same NTEE code B11, revenue within 2x, same state
SPARTAN INNOVATION BUILDING CORPORATIONMNB11 $2,042,848$1,754,310 SECRETARY/TREASURER (THRU 6/23/25)$267,026 Same NTEE code B11, revenue within 2x, same state
NEW MILLENNIUM BUILDING COMPANYMNB11 $1,393,850$1,139,710 TREASURER$129,715 Same NTEE code B11, revenue within 2x, same state
PSA BUILDING COMPANYMNB11 $1,863,794$2,766,183 SECRETARY$0 Same NTEE code B11, revenue within 2x, same state
GLOBAL ACADEMY ABCMNB11 $837,801$690,250 TREASURER$0 Same NTEE code B11, revenue within 2x, same state
NLAABCMNB11 $1,682,234$2,467,346 CHAIR$0 Same NTEE code B11, revenue within 2x, same state
DAVINCI ACADEMY ABCMNB11 $1,901,839$1,627,258 TREASURER$92,853 Same NTEE code B11, revenue within 2x, same state
MAIN STREET SCHOOL OF PERFORMING ARTS ABCMNB11 $779,345$698,361 PRESIDENT$0 Same NTEE code B11, revenue within 2x, same state
KIPP MINNESOTA ABCMNB11 $978,979$977,826 President$0 Same NTEE code B11, revenue within 2x, same state
HIAWATHA ABCMNB11 $1,313,028$1,454,083 PRESIDENT$0 Same NTEE code B11, revenue within 2x, same state
GREAT RIVER AFFILIATED BUILDING COMPANYMNB11 $1,359,174$1,390,290 Director$102,792 Same NTEE code B11, revenue within 2x, same state
SHPA ABCMNB11 $1,898,055$1,977,586 BOARD CHAIR$136,849 Same NTEE code B11, revenue within 2x, same state
KCS BUILDING COMPANYMNB11 $1,201,842$1,105,029 Secretary$130,957 Same NTEE code B11, revenue within 2x, same state
UNITED CHRISTIAN ACADEMY FOUNDATIONMNB11 $1,130,447$190,524 Chair$0 Same NTEE code B11, revenue within 2x, same state

Who funds organizations like this

Grantors that funded the 100 most similar organizations. Ranked by total given to them. Foundations (990-PF) and donor-advised fund sponsors only. Same matching as Funders above (by EIN, or by name for foundations).

GrantorTypeTotal givenGrantsOrganizations fundedYearsWhich ones
SAINT PAUL & MINNESOTA FOUNDATION DAF sponsor$13,691,09840 62010–2024 JONES FAMILY FOUNDATION; HENNEPIN TECHNICAL COLLEGE FOUNDATION; FRIENDS OF ASCENSION CATHOLIC GRADE SCHOOL; METROPOLITAN STATE UNIVERSITY FOUNDATION and 2 more
NATIONAL PHILANTHROPIC TR DAF sponsor$5,617,55024 112015–2024 FRIENDS OF CS INC; AMERICAN FRIENDS OF CHRIST CHURCH INC; FRIENDS OF MCHENRY COUNTY COLLEGE FOUNDATION; FRIENDS OF TEACH FOR ARMENIA INCORPORATED and 7 more
FIDELITY INVESTMENTS CHARITABLE GIFT FUND DAF sponsor$4,444,463116 292016–2024 FRIENDS OF BOCCONI UNIVERSITY INC; FRIENDS OF CS INC; FRIENDS OF THE UNIVERSITY OF WATERLOO FOUNDATION; FRIENDS OF ASCENSION CATHOLIC GRADE SCHOOL and 25 more
CARTER FAMILY FOUNDATION Private foundation$3,230,2149 12016–2024 METROPOLITAN STATE UNIVERSITY FOUNDATION
DONOR ADVISED CHARITABLE GIVING DAF sponsor$2,795,52699 232014–2024 AMERICAN FRIENDS OF CHRIST CHURCH INC; NEW LIFE ACADEMY EDUCATIONAL FOUNDATION INC; FRIENDS OF PAYTON ASSOCIATION; FRIENDS OF THE FROMM INSTITUTE FOR LIFE-LONG LEARNING and 19 more
CALIFORNIA COMMUNITY FOUNDATION DAF sponsor$2,576,60014 22009–2024 AMERICAN FRIENDS OF CHRIST CHURCH INC; PENINSULA LIBRARY FRIENDS FOUNDATION
TIDES FOUNDATION DAF sponsor$1,775,0005 42018–2023 FRIENDS OF THE UNIVERSITY OF SURREY INC; FRIENDS OF THE AKWESASNE FREEDOM SCHOOL INC; METROPOLITAN STATE UNIVERSITY FOUNDATION; AUSTIN PUBLIC LIBRARY FRIENDS FOUNDATION
NATIONAL CHRISTIAN CHARITABLE FOUNDATION DAF sponsor$1,693,19418 52012–2024 NEW LIFE ACADEMY EDUCATIONAL FOUNDATION INC; AUSTIN PUBLIC LIBRARY FRIENDS FOUNDATION; PENINSULA LIBRARY FRIENDS FOUNDATION; FRIENDS OF GARRIGAN HIGH SCHOOL INC and 1 more
THE CHICAGO COMMUNITY TRUST DAF sponsor$1,585,6169 22016–2023 FRIENDS OF MCHENRY COUNTY COLLEGE FOUNDATION; PENINSULA LIBRARY FRIENDS FOUNDATION
GS DONOR ADVISED PHILANTHROPY FUND FOR WEALTH MANAGEMENT INC DAF sponsor$1,302,0007 42017–2023 FRIENDS OF THE UNIVERSITY OF AUCKLAND INC; FRIENDS OF PAYTON ASSOCIATION; FRIENDS OF THE SANTA CRUZ PUBLIC LIBRARIES INC; AMERICAN FRIENDS OF ESHEL INC
MORGAN STANLEY GLOBAL IMPACT FUNDING TRUST INC DAF sponsor$1,273,50030 122014–2024 FRIENDS OF ASCENSION CATHOLIC GRADE SCHOOL; FRIENDS OF THE MULTNOMAH COUNTY LIBRARY; BATAHOLA FRIENDS OF; FRIENDS OF THE UNIVERSITY OF WATERLOO FOUNDATION and 8 more
AMERICAN ONLINE GIVING FOUNDATION INC DAF sponsor$1,212,00349 172019–2024 FRIENDS OF THE UNIVERSITY OF WATERLOO FOUNDATION; FRIENDS OF LANAI BOOSTER; FRIENDS OF THIRD STREET SCHOOL; FRIENDS OF PORTER RANCH COMMUNITY SCHOOL and 13 more
JEWISH COMMUNITY FEDERATION OF S F MARIN PENINSULA & SONOMA COUNTIES DAF sponsor$1,202,83516 12009–2024 FRIENDS OF THE FROMM INSTITUTE FOR LIFE-LONG LEARNING
PINE ROCK FOUNDATION INC Private foundation$1,200,0003 12023–2025 FRIENDS OF EDUCATION
COMMUNITYGIVING DAF sponsor$1,124,06910 12015–2024 CATHEDRAL HIGH SCHOOL EDUCATION FOUNDATION

The full list · all similar organizations

Where the money went

Every expense line on each return, biggest first: Form 990 Part IX (with its program, management and fundraising columns), 990-EZ Part I, or 990-PF Part I. Event marks lines the organization itself describes as events. “Events” in each summary adds those lines, conferences and meetings, and the direct costs of fundraising events. Unusual is not the same as improper. Many of these patterns have ordinary explanations. Check the filing.

2024 · Form 990 · $1,190,170 spent · pay $0 · grants $0 · events $0
LineAs describedTotalProgramManagementFundraisingShare
Interest $711,933$711,933-- 59.8%
Depreciation and depletion $390,323$390,323-- 32.8%
Other (as described)REPAIRS & MAINTENANCE $87,914$87,914-- 7.4%
Total$1,190,170100%

View the filing

2023 · Form 990 · $1,322,973 spent · pay $0 · grants $0 · events $0
LineAs describedTotalProgramManagementFundraisingShare
Interest $727,738$727,738-- 55.0%
Depreciation and depletion $388,637$388,637-- 29.4%
Other (as described)REPAIRS & MAINTENANCE $206,598$206,598-- 15.6%
Total$1,322,973100%

View the filing

2022 · Form 990 · $1,290,363 spent · pay $0 · grants $0 · events $0
LineAs describedTotalProgramManagementFundraisingShare
Interest $740,700$740,700-- 57.4%
Depreciation and depletion $388,637$388,637-- 30.1%
Other (as described)REPAIRS & MAINTENANCE $161,026$161,026-- 12.5%
Total$1,290,363100%

View the filing

2021 · Form 990 · $1,215,803 spent · pay $0 · grants $0 · events $0
LineAs describedTotalProgramManagementFundraisingShare
Interest $753,238$753,238-- 62.0%
Depreciation and depletion $387,506$387,506-- 31.9%
Other (as described)REPAIRS & MAINTENANCE $75,059$75,059-- 6.2%
Total$1,215,803100%

View the filing

2020 · Form 990 · $1,257,677 spent · pay $0 · grants $0 · events $0
LineAs describedTotalProgramManagementFundraisingShare
Interest $765,138$765,138-- 60.8%
Depreciation and depletion $388,746$388,746-- 30.9%
Other (as described)REPAIRS & MAINTENANCE $103,793$103,793-- 8.3%
Total$1,257,677100%

View the filing

2019 · Form 990 · $1,372,314 spent · pay $0 · grants $0 · events $0
LineAs describedTotalProgramManagementFundraisingShare
Interest $773,241$773,241-- 56.3%
Depreciation and depletion $390,471$390,471-- 28.5%
Other (as described)REPAIRS AND MAINTENANCE $173,643$173,643-- 12.7%
Other (as described)CAPITALIZED OUTLAY $20,663$20,663-- 1.5%
Insurance $14,296$14,296-- 1.0%
Total$1,372,314100%

View the filing

2018 · Form 990 · $1,240,029 spent · pay $0 · grants $0 · events $0
LineAs describedTotalProgramManagementFundraisingShare
Interest $779,879$779,879-- 62.9%
Depreciation and depletion $389,953$389,953-- 31.4%
Insurance $70,197$70,197-- 5.7%
Total$1,240,029100%

View the filing

2017 · Form 990 · $1,194,702 spent · pay $0 · grants $0 · events $0
LineAs describedTotalProgramManagementFundraisingShare
Interest $797,579$797,579-- 66.8%
Depreciation and depletion $396,823$396,823-- 33.2%
Insurance $300$300-- 0.0%
Total$1,194,702100%

View the filing

2016 · Form 990 · $1,394,606 spent · pay $0 · grants $0 · events $0
LineAs describedTotalProgramManagementFundraisingShare
Interest $724,596$724,596-- 52.0%
Insurance $374,571$374,571-- 26.9%
Other (as described)OTHER EXPENDITURES $295,439$295,439-- 21.2%
Total$1,394,606100%

View the filing