2024-05-08T12:36:56-05:00 2023-06-30 910189318 MOSS ADAMS 225 S LAKE AVENUE SUITE 900 PASADENA CA 91101 990 2022-07-01 953602641 OPTIONS FOR LEARNING OPTI 6269677848 885 SOUTH VILLAGE OAKS DRIVE COVINA CA 91724 PAUL F PULVER CEO 6269677848 2024-04-26 1 PAUL PULVER 999009999 0 LAUREN A HAVERLOCK P00545829 8185771900 2024-04-26 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z PAUL F PULVER 885 SOUTH VILLAGE OAKS DRIVE COVINA CA 91724 142824659 0 X WWW.OPTIONSFORLEARNING.ORG X 1981 CA OPTIONS FOR LEARNING IS A LEADER IN PREPARING CHILDREN AND FAMILIES FOR LIFE SUCCESS THROUGH INNOVATIVE, QUALITY CHILD DEVELOPMENT PROGRAMS. 12 12 969 977 192739 191739 106192132 137057816 3369944 4044582 1554451 450873 28229 564146 111144756 142117417 0 0 0 0 47741075 52236367 0 0 0 60279307 81137976 108020382 133374343 3124374 8743074 51691710 91648887 16293158 47174509 35398552 44474378 X OPTIONS FOR LEARNING IS A LEADER IN PREPARING CHILDREN AND SUPPORTING FAMILIES FOR LIFE SUCCESS THROUGH INNOVATIVE, QUALITY CHILD DEVELOPMENT PROGRAMS.VISION: ALL CHILDREN WILL ACHIEVE THEIR FULL POTENTIAL.VALUES: RESPECT; INTEGRITY; ACCOUNTABILITY; PROFESSIONALISM; ADVOCACY; RIGHT TO ACCESS QUALITY EDUCATION; A GREAT PLACE FOR CHILDREN AND EMPLOYEES TO WORK, LEARN, AND SUCCEED; PERSONAL RAPPORT BETWEEN STAFF AND FAMILIES; SERVING A CULTURALLY AND ECONOMICALLY DIVERSE COMMUNITY; INNOVATIVE AND CREATIVE CONTRIBUTIONS TO OUR FIELD. 0 0 76564444 4163873 CHILD DEVELOPMENT - SEE SCHEDULE OCHILD DEVELOPMENTSTATE PRESCHOOLSTATE PRESCHOOL OFFERS A FREE HALF-DAY, SCHOOL-YEAR EDUCATIONAL PROGRAM IN SPECIFIC COMMUNITIES. THREE- AND 4-YEAR-OLDS FROM LOW-INCOME FAMILIES AND/OR ABUSED/NEGLECTED CHILDREN ARE ELIGIBLE FOR THE EDUCATIONAL PROGRAM. THE PROGRAM IS FUNDED BY THE CALIFORNIA DEPARTMENT OF EDUCATION. FULL-DAY PRESCHOOLFULL-DAY PRESCHOOL IS A COMPREHENSIVE FULL-DAY, FULL-YEAR PRESCHOOL PROGRAM FOR CHILDREN AGES 3 TO 4 WHOSE PARENTS ARE WORKING OR ARE IN A VOCATIONAL TRAINING PROGRAM. EARLY LEARNING CENTERS ARE FUNDED BY THE CALIFORNIA DEPARTMENT OF EDUCATION FOR 3- AND 4-YEAR-OLD CHILDREN; THE CHILD START PROGRAM IS FUNDED BY A COMBINATION OF HEAD START FUNDING AND THE STATE OF CALIFORNIA'S DEPARTMENT OF EDUCATION FOR 3- AND 4-YEAR-OLD CHILDREN. THE CHILD START PROGRAM ADHERES TO THE FEDERAL HEAD START REQUIREMENTS. ONE TODDLER CLASSROOM FOR 2-YEAR-OLDS IS AVAILABLE AND IS FUNDED BY THE STATE OF CALIFORNIA'S DEPARTMENT OF EDUCATION.SURROUND CARESURROUND CARE IS A PROGRAM FOR ELEMENTARY SCHOOL-AGED CHILDREN DESIGNED TO MEET THE CHILD CARE NEEDS OF FAMILIES WHOSE PARENT/S ARE EMPLOYED. ACTIVITIES INCLUDE HOMEWORK TIME, RECREATION, AND ARTS AND CRAFTS. PROGRAM STAFF COORDINATE WITH SCHOOL PERSONNEL TO ADDRESS STUDENTS' EDUCATIONAL PROGRESS. THE PROGRAM IS OFFERED BEFORE AND AFTER SCHOOL AND IS CLOSED WHEN SCHOOL IS IN SESSION. FULL-DAY CARE IS PROVIDED ON MOST HOLIDAYS, SCHOOL VACATIONS, AND SUMMER RECESS. CHILDREN FROM LOW-INCOME FAMILIES WHOSE PARENTS ARE EMPLOYED, SEEKING EMPLOYMENT, OR ARE ENROLLED IN SCHOOL QUALIFY FOR CARE. SURROUND CARE IS FUNDED THROUGH THE CALIFORNIA DEPARTMENT OF SOCIAL SERVICES.CHILD CARE SERVICESCHILD CARE SERVICES PROVIDES SUBSIDIZED CHILD CARE, OBJECTIVE REFERRAL INFORMATION, AND THE PROMOTION OF HIGH-QUALITY CHILD CARE. CHILD CARE RESOURCE AND REFERRAL IS FUNDED BY THE CALIFORNIA DEPARTMENT OF SOCIAL SERVICES AND OFFERS FREE REFERRALS BY PHONE OR ONLINE TO FAMILIES SEEKING CHILD CARE. RESOURCES AND TRAININGS ARE AVAILABLE TO CHILD CARE PROVIDERS AND FUNDING TO RECRUIT LICENSED CHILD CARE PROVIDERS WITH THE CHILD CARE INITIATIVE PROJECT SUBSIDIZED CHILD CARE INCLUDES ALTERNATIVE PAYMENT, WHICH ASSISTS FAMILIES BY PAYING FOR CHILD CARE AT LICENSED FAMILY DAY CARE HOMES, CENTERS, AND COMMUNITY PROVIDERS. CALWORKS STAGES 2 AND 3 ASSIST FAMILIES TO AFFORD CHILD CARE WHO ARE ON OR HAVE LEFT WELFARE IN ORDER TO WORK OR ATTEND VOCATIONAL TRAINING. FAMILY CHILD CARE HOME EDUCATION NETWORKS OFFER A PROGRAM FOCUSED ON PROMOTING HIGH-QUALITY EARLY LEARNING ENVIRONMENTS IN LICENSED FAMILY CHILD CARE HOMES. IF A QUALIFIED SUBSIDIZED FAMILY CHOOSES A LICENSED HOME IN THIS CONTRACT, THE FCCHEN PROVIDER MUST FIRST MEET STANDARDS SET FORTH BY THE STATE.ENRICHMENT PROGRAM THIS PROGRAM PROVIDES COMPREHENSIVE SERVICES TO SCHOOL-AGE CHILDREN, YOUTH, AND THEIR FAMILIES. A FREE AFTER-SCHOOL PROGRAM THAT PROVIDES ENRICHMENT ACTIVITIES, TEACHES LIFE SKILLS, AND ENHANCES ACADEMIC SKILLS IS OFFERED AT ELEMENTARY AND INTERMEDIATE SCHOOLS. THE PROGRAM IS FUNDED BY THE CALIFORNIA DEPARTMENT OF EDUCATION AFTER SCHOOL EDUCATION AND SAFETY (ASES) PROGRAM. 29464084 HEAD START - SEE SCHEDULE OHEAD START (SOUTH EL MONTE/PASADENA)THREE AND FOUR-YEAR OLD CHILDREN ARE ENROLLED IN A PART DAY, SCHOOL-YEAR EDUCATION PROGRAM, WHICH MAY BE CENTER-BASED OR HOME-BASED. FAMILIES MUST MEET INCOME AND RESIDENTIAL ELIGIBILITY. HEAD START OFFERS SERVICES FOR CHILDREN WITH SPECIAL NEEDS. CHILDREN ENROLLED IN THE HOME-BASED HEAD START PROGRAM AND THEIR PARENT/S MEET WITH A PARENT EDUCATOR ONCE A WEEK FOR 90 MINUTES PER MEETING. THE CHILD AND PARENT/S PARTICIPATE IN TWO SOCIAL GATHERINGS PER MONTH. HEAD START IS A FEDERALLY FUNDED PROGRAM. EARLY HEAD STARTEARLY HEAD START IS A PROGRAM DESIGNED AS A FULL-DAY, FULL-YEAR, CENTER- AND HOME-BASED PROGRAM FOR EXPECTANT FAMILIES, CHILDREN (BIRTH TO AGE 3), AND THEIR PARENTS. SOME EARLY HEAD START SITES SERVE PREGNANT TEEN MOTHERS AND/OR PARENTING TEEN PARENTS WHO ARE RECEIVING SERVICE IN THE CALSAFE PROGRAM. PARENTS ARE REQUIRED TO STAY IN SCHOOL, GRADUATE FROM HIGH SCHOOL, AND/OR OBTAIN POST-SECONDARY EDUCATION OR VOCATIONAL TRAINING. WHEN CHILDREN REACH AGE 3, THEY ARE TRANSITIONED TO THE APPROPRIATE PROGRAM FOR EARLY CHILDHOOD EDUCATION/CHILD CARE. EARLY HEAD START IS FEDERALLY FUNDED. 13443144 3266 COUNTY CHILD CARE - SEE SCHEDULE OCOUNTY CHILD CARECHILD CARE SERVICESCHILD CARE SERVICES CONTRACTS WITH THE COUNTY OF LOS ANGELES TO PROVIDE CALWORKS STAGE 1 CHILD CARE SERVICES. ELIGIBLE FAMILIES RECEIVING CASH AID AND, IN AN APPROVED WELFARE-TO-WORK ACTIVITY, ARE ASSISTED WITH SHORT-TERM CHILD CARE TO START WORKING OR TRAINING. WHEN FAMILIES ARE STABLE AND TRANSITIONING OFF OF CASH AID, THEY ARE SERVED BY CALWORKS STAGES 2 AND 3. CHILD CARE SERVICES ALSO CONTRACTS WITH THE LOS ANGELES COUNTY DEPARTMENT OF CHILDREN AND FAMILY SERVICES FOR THE EMERGENCY CHILD CARE BRIDGE PROGRAM FOR FOSTER CHILDREN. ELIGIBLE FAMILIES MAY RECEIVE A TIME-LIMITED CHILD CARE VOUCHER TO HELP PAY FOR CHILD CARE COSTS FOR FOSTER CHILDREN FROM BIRTH THROUGH AGE 5 AND THEIR SIBLINGS. THIS ALSO INCLUDES FOSTER CHILDREN WITH EXCEPTIONAL NEEDS AND SEVERELY DISABLED CHILDREN UP TO AGE 21. 6559648 CHILD CARE FOOD PROGRAMTHE FOLLOWING PROGRAMS ARE FEDERALLY FUNDED BY THE CHILD AND ADULT CARE FOOD PROGRAM (CACFP) AND ADMINISTERED BY THE CALIFORNIA DEPARTMENT OF EDUCATION:-CHILD CARE SERVICES DIVISION MANAGES THE CENTER-BASED CHILD CARE FOOD PROGRAM (C-CCFP), WHICH PREPARES AND SERVES NUTRITIOUS MEALS AND SNACKS TO CHILDREN ENROLLED IN EARLY HEAD START, HEAD START, FULL-DAY PRESCHOOL, STATE PRESCHOOL, AND SURROUND CARE. -CHILD CARE SERVICES DIVISION MANAGES THE FAMILY CHILD CARE FOOD PROGRAM (F-CCFP) WHICH PROVIDES REIMBURSEMENT TO LICENSED FAMILY CHILD CARE HOME PROVIDERS SERVING NUTRITIOUS MEALS AND SNACKS TO ENROLLED CHILDREN. 6559648 126031320 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1673 0 1 969 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X PAUL F PULVER 6269677848 885 SOUTH VILLAGE OAKS DRIVE COVINA CA 91724 DAVID WILBUR CHAIR 4.00 X X 0 0 0 JOSE SANDOVAL SECRETARY 1.00 X X 0 0 0 EVAN PAN TREASURER 2.00 X X 0 0 0 JOYCE ROBINSON VICE CHAIR 1.00 X X 0 0 0 PAT HUFFMAN BOARD MEMBER 1.00 X 0 0 0 RANDY WINES BOARD MEMBER 1.00 X 0 0 0 INGA RODRIGUEZ BOARD MEMBER 1.00 X 0 0 0 MARLEN GOMEZ BOARD MEMBER 1.00 X 0 0 0 LISA BROWN THRU 1205 BOARD MEMBER 1.00 X 0 0 0 GISELLE NAVARRO-CRUZ BOARD MEMBER 1.00 X 0 0 0 ANDREW LEVEY BOARD MEMBER 1.00 X 0 0 0 MARGARITE BUITRAGO BOARD MEMBER 2.00 X 0 0 0 PETER CASCIANI BOARD MEMBER 1.00 X 0 0 0 DOMINIC ALPUCHE CHIEF FINANCIAL OFFICER & ADMINISTRATIVE OFFICER 40.00 X 210590 0 23375 DOLORES MEADE THRU 0131 DEPUTY EXECUTIVE DIRECTOR & COO 40.00 X 237673 0 758 PAUL F PULVER CHIEF EXECUTIVE OFFICER 40.00 X 285394 0 33124 TRACY LYNCH CHIEF PROGRAM OFFICER 40.00 X 136473 0 14066 KELLY O'CONNELL THRU 063023 DEPUTY CHIEF, CHILD CARE SERVICES 40.00 X 177165 0 19448 DENISE TAYLOR MCCULLOUGH VICE PRESIDENT OF PROGRAM INNOVATIONS 40.00 X 136933 0 14090 JEFFREY K ESPINOZA THRU 1216 DIRECTOR OF PROCUREMENT 40.00 X 168485 0 0 LESLIE A CARMELL DIRECTOR OF COMMUNICATIONS 40.00 X 154589 0 14993 JOHN BECK CHIEF INFORMATION OFFICER 40.00 X 158724 0 18079 MERCEDES ROSALES HEAD START DIRECTOR 40.00 X 134201 0 13873 1800227 0 151806 28 0 1 0 SUNLAND PRIMANTI MONTESSORI ACADEMY INC 10947 VALLEY HOME AVE WHITTIER CA 906033041 CHILD CARE PROVIDERS 745408 MARYVALE INC 7600 E GRAVES AVE ROSEMEAD CA 917703414 CHILD CARE PROVIDERS 726977 KUEHG CORP 650 NE HOLLADAY ST SUITE 1400 PORTLAND OR 972322045 CHILD CARE PROVIDERS 720746 TOP KIDS LLC 2600 NEW AVE ROSEMEAD CA 917702940 CHILD CARE PROVIDERS 633250 AZUSA DISCOVERY CENTER PRESCHOOL AND SCH 155 W ARROW HIGHWAY AZUSA CA 917025448 CHILD CARE PROVIDERS 564884 113 137057816 137057816 PARENT FEES 624410 4044582 4044582 4044582 440434 440434 874459 707242 167217 167217 192739 -25522 10439 0 10439 10439 10439 GUARDIAN LIFE INSURANCE: REFUND F 900099 213683 213683 ATRIUM LOAN PAYMENT 900099 127900 127900 VENDOR REBATE / INCENTIVE 900099 30836 30836 24510 24510 396929 142117417 4044582 192739 822280 1305508 239400 1066108 41752641 38437499 3315142 1602943 1392704 210239 4018746 3852035 166711 3556529 3243617 312912 231795 196105 35690 121500 121500 254992 243614 11378 3910280 3507021 403259 1815948 1728200 87748 669638 638063 31575 490584 461423 29161 568388 474677 93711 462971 321356 141615 PROVIDER CONTRACTS 60518801 60518801 OTHER SUPPLIES 3763242 3359983 403259 OTHER CONTRACTED SERVIC 2457027 1740392 716635 UTILITIES 1953837 1774425 179412 3918973 3780505 138468 133374343 126031320 7343023 0 33191470 27792947 8696950 11678115 20168 76338 186728 178962 767549 1085102 45587794 10580136 8828845 35007658 12332752 0 3497013 51691710 91648887 9546284 11670061 273911 589695 1505458 9730358 16522100 1196795 1116425 3770710 7545870 16293158 47174509 X 35398552 44474378 35398552 44474378 51691710 91648887 8743074 332752 0 X 0 1 X 1 1 1 X 97440664 103444829 102197601 106192132 137057816 546333042 97440664 103444829 102197601 106192132 137057816 546333042 546333042 10567 11600 38509 54224 440434 555334 192739 192739 332982 11236 89494 28229 396929 858870 547939985 15817713 0.99710 0.99770 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2018 AMOUNT: $ 149,899. 2019 AMOUNT: $ 11,236. 2020 AMOUNT: $ 40,575. 2021 AMOUNT: $ 28,229. 2022 AMOUNT: $ 396,929. CONTRACT SETTLEMENT - 2018 AMOUNT: $ 183,083. 2020 AMOUNT: $ 48,919. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13622190 13622190 28516234 8018945 20497289 1126762 873263 253499 2322608 1687928 634680 35007658 CDD RESERVE 3780394 SECURITY DEPOSITS 201051 OPERATING LEASE LIABILITY 3564425 7545870 X 143157411 332752 707242 1039994 142117417 0 142117417 134081585 707242 707242 133374343 0 133374343 PART X, LINE 2: OPTIONS FOR LEARNING IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE") AND CALIFORNIA INCOME TAXES UNDER SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. CONTRIBUTORS, DONORS, AND GRANTORS MAY OBTAIN TAX BENEFITS. IN ADDITION, OPTIONS FOR LEARNING HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A "PRIVATE FOUNDATION" WITHIN THE MEANING OF SECTION 509(A) OF THE CODE. OPTIONS FOR LEARNING HAS ADOPTED FASB ASC 740-10, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. ASC 740-10 REQUIRES THAT AN ORGANIZATION RECOGNIZE IN THE FINANCIAL STATEMENTS THE IMPACT OF THE TAX POSITION, IF THAT POSITION WILL MORE LIKELY THAN NOT BE SUSTAINED ON AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. AS OF AND FOR THE YEARS ENDED JUNE 30, 2023 AND 2022, OPTIONS FOR LEARNING HAD NO MATERIAL UNRECOGNIZED TAX BENEFITS, TAX PENALTIES, OR INTEREST. OPTIONS FOR LEARNING FILES AN EXEMPT RETURN IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF CALIFORNIA. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE 707,242. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE 707,242. X X 1 0 0 0 0 0 0 0 0 PAUL F PULVER CHIEF EXECUTIVE OFFICER 269614 0 0 0 15780 0 31978 0 1146 0 318518 0 0 0 DOLORES MEADE THRU 0131 DEPUTY EXECUTIVE DIRECTOR & COO 24181 0 0 0 213492 0 0 0 758 0 238431 0 0 0 DOMINIC ALPUCHE CHIEF FINANCIAL OFFICER & ADMINISTRA 188348 0 0 0 22242 0 22583 0 792 0 233965 0 0 0 KELLY O'CONNELL THRU 063023 DEPUTY CHIEF, CHILD CARE SERVICES 176425 0 0 0 740 0 18719 0 729 0 196613 0 0 0 JOHN BECK CHIEF INFORMATION OFFICER 151843 0 0 0 6881 0 17454 0 625 0 176803 0 0 0 LESLIE A CARMELL DIRECTOR OF COMMUNICATIONS 139935 0 0 0 14654 0 14347 0 646 0 169582 0 0 0 JEFFREY K ESPINOZA THRU 1216 DIRECTOR OF PROCUREMENT 156030 0 0 0 12455 0 0 0 0 0 168485 0 0 0 DENISE TAYLOR MCCULLOUGH VICE PRESIDENT OF PROGRAM INNOVATION 112076 0 0 0 24857 0 13540 0 550 0 151023 0 0 0 TRACY LYNCH CHIEF PROGRAM OFFICER 132671 0 0 0 3802 0 13670 0 396 0 150539 0 0 0 PART I, LINE 4A DOLORES MEADE LEFT HER POSITION ON JANUARY 31, 2022. SHE RECEIVED $188,000 SEVERANCE PAYMENT. A CALIFORNIA INFRASTRUCTURE AND ECONOMIC DEVELOPMENT BANK 630304653 2023-02-02 16650000 REVENUE BONDS (OPTIONS FOR LEARNING PROJECT), SERIES 2023 0 0 0 A 127900 16650000 237945 16412054 0 0 0 1 A 0 0 0 0 0 0 0 0 0 FORM 990, PART VI, SECTION A, LINE 4 OPTIONS FOR LEARNING APPROVED CHANGES TO BYLAWS DURING TAX PERIOD ENDING JUNE 30, 2023. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF FORM 990 WILL BE EMAILED TO OPTIONS FOR LEARNING'S BOARD OF DIRECTORS FOR REVIEW BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C AGENCY PERSONNEL POLICY AND PRACTICE MANDATES THAT OFFICERS, DIRECTORS, AND EMPLOYEES MUST REPORT ANY CONFLICTS OF INTEREST, WHETHER PERCEIVED OR ACTUAL. THOSE WITH A CONFLICT OF INTEREST ARE PROHIBITED FROM INFLUENCING ANY DECISION OR MAKING ANY DECISION RELATED TO THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 LINE 15A: THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION OF THE CEO AND CFAO ON AN ANNUAL BASIS. THEY ESTABLISH THEIR COMPENSATION BASED ON MARKET DATA AND BY UTILIZING AN INDEPENDENT COMPENSATION CONSULTANT. AS WELL AS, INCLUDING THE FORM 990S OF OTHER ORGANIZATIONS AS WELL AS SALARY SURVEYS SPECIFIC TO THE NON-PROFIT SECTOR. IN ADDITION, WHEN THERE IS A TRANSITION IN LEADERSHIP FOR EITHER OF THESE TWO POSITIONS, AN OUTSIDE SEARCH FIRM IS UTILIZED THAT ALSO PROVIDES INSIGHT INTO THE MARKET RATE FOR COMPENSATION. LINE 15B: THE COMPENSATION OF TOP MANAGEMENT IS REVIEWED AND APPROVED BY THE CEO BASED ON MARKET DATA AND BY UTILIZING AN INDEPENDENT COMPENSATION CONSULTANT. AS WELL AS, INCLUDING THE FORM 990S OF OTHER ORGANIZATIONS AS WELL AS SALARY SURVEYS SPECIFIC TO THE NON-PROFIT SECTOR. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND THE INDEPENDENT AUDIT AND FORM 990 ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.