2024-10-02T08:40:52-05:00 2023-12-31 391628949 JOHNSON BLOCK & CO INC 9701 BRADER WAY SUITE 202 MIDDLETON WI 53562 990 2023-01-01 391572034 NATURAL RESOURCES FOUNDATION OF NATU 6084093122 211 SOUTH PATERSON STREET 100 MADISON WI 53703 DAVID CLUTTER EXECUTIVE DIRECTOR 6084093122 2024-09-26 1 0 BRETT HOFMEISTER P01290591 6082742002 2023 2024-10-15 13:58:12Z DAVID CLUTTER 211 S PATERSON ST SUITE 100 MADISON WI 53703 8226611 0 X WWW.WISCONSERVATION.ORG X 1987 WI TO PROTECT OUR STATE'S LANDS, WATERS, AND WILDLIFE BY PROVIDING FUNDING, LEADING PARTNERSHIPS, AND CONNECTING ALL PEOPLE TO NATURE. 16 16 14 400 0 0 2309202 2804216 185611 264625 380112 535290 4712 4172 2879637 3608303 1085258 1161447 0 0 672152 869928 0 0 376928 479267 648110 2236677 2679485 642960 928818 18403242 21475126 6567137 7577751 11836105 13897375 X CONNECTING GENERATIONS TO THE WONDERS OF WISCONSIN'S LANDS, WATERS, AND WILDLIFE THROUGH CONSERVATION, EDUCATION, ENAGAGEMENT, AND GIVING. 0 0 845409 795958 THE NATURAL RESOURCES FOUNDATION SUPPORTS MANAGEMENT OF SOME OF WISCONSIN'S MOST IMPORTANT AND VULNERABLE LANDSCAPE GEMS--STATE NATURAL AREAS AND PUBLIC LANDS. 382835 325397 THE NATURAL RESOURCES FOUNDATION PROVIDES FUNDING FOR PRIORITY CONSERVATION PROJECTS FOR RARE AND ENDANGERED SPECIES AS IDENTIFIED BY THE WISCONSIN DEPARTMENT OF NATURAL RESOURCES. MAJOR PROGRAMS INCLUDE PROTECTION OF NATIVE BATS, ORNATE BOX TURTLES, WOOD TURTLES, RAPTORS, KIRTLAND'S WARBLERS, WHOOPING CRANES, AND MIGRATORY BIRDS IN THEIR WINTER HABITATS. 670470 40092 178775 THE NATURAL RESOURCES FOUNDATION'S CONSERVATION EDUCATION PROGRAM INCLUDES A STATEWIDE FIELD TRIP PROGRAM (OVER 315 OUTDOOR EXPERIENCES FOR CITIZENS IN 2023) AND FINANCIAL SUPPORT OF CONSERVATION EDUCATION INITIATIVES BY PARTNER ORGANIZATIONS. 140147 90022 THE NATURAL RESOURCES FOUNDATION CREATED THE WISCONSIN CONSERVATION ENDOWMENT, SERVING AS A "COMMUNITY FOUNDATION FOR CONSERVATION" TO PROVIDE INDIVIDUAL DONORS AND NON-PROFIT ORGANIZATIONS OPPORTUNITIES TO BUILD A PERMANENT AND SUSTAINABLE SOURCE OF PRIVATE FUNDING TO SUPPORT ALL ASPECTS OF NATURAL RESOURCES CONSERVATION IN WISCONSIN. THE NATURAL RESOURCES FOUNDATION MANAGES THE ASSETS OF MORE THAN 124 INDIVIDUAL ENDOWMENT FUNDS, AGENCY FUNDS, AND SPEND-DOWN FUNDS THAT SUPPORT SPECIES PROTECTION, EDUCATION, HABITAT MANAGEMENT, AND OTHER CONSERVATION ORGANIZATIONS. IN ADDITION, THE NATURAL RESOURCES FOUNDATION MANAGES THE FUNDS OF ESCROW ACCOUNTS UNDER THIRD-PARTY CUSTODIAL AGREEMENTS FOR THE PURPOSE OF NATURAL AREA CONSERVATION. 140147 90022 2038861 1 1 0 0 0 1 0 0 1 1 1 0 0 0 1 1 1 0 0 0 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 35 0 1 14 1 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 WI X TIM SEIDEL 6084421966 2921 LANDMARK PL SUITE 300 MADISON WI 53713 KRISTINE KRAUSE DIRECTOR 1.00 X 0 0 0 MARK LABARBERA DIRECTOR 1.00 X 0 0 0 AMY ALSTAD DIRECTOR 1.00 X 0 0 0 TOM DOTT CHAIR 2.00 X X 0 0 0 JAMES P BENNETT DIRECTOR 1.00 X 0 0 0 BRUCE BRAUN DIRECTOR 1.00 X 0 0 0 REBECCA HAEFNER DIRECTOR 1.00 X 0 0 0 JIM HUBING DIRECTOR 1.00 X 0 0 0 WILLIAM LUNNEY DIRECTOR 1.00 X 0 0 0 LINDA BOCHERT DIRECTOR 1.00 X 0 0 0 TOM OLSON DIRECTOR 1.00 X 0 0 0 HALIE TENOR DIRECTOR 1.00 X 0 0 0 DAVE ADAM VICE CHAIR 2.00 X X 0 0 0 MICHAEL WILLIAMSON DIRECTOR 1.00 X 0 0 0 MARTIN HENERT TREASURER 2.00 X X 0 0 0 KRISTINE EUCLIDE SECRETARY 2.00 X X 0 0 0 DAVID CLUTTER EXECUTIVE DIRECTOR 40.00 X 100000 0 4843 100000 0 4843 0 0 0 0 0 802846 2001370 94573 2804216 FIELD TRIPS 561520 178775 178775 PROGRAM SERVICE FEES 900099 85850 85850 264625 421621 421621 4731977 4618308 113669 113669 113669 MISCELLANEOUS REVENUE 900099 4172 4172 4172 3608303 268797 0 535290 1128947 1128947 32500 32500 104843 57301 14308 33234 649901 354922 89131 205848 28501 15833 3482 9186 29024 16124 3545 9355 57659 31933 7199 18527 105586 49181 27869 28536 28182 28182 169912 108927 52414 8571 24237 22241 1866 130 85864 42387 26065 17412 38187 27088 4769 6330 89419 44368 18478 26573 15557 13296 358 1903 2743 1107 1636 377 377 9751 3108 4981 1662 FIELD TRIP COSTS 47080 47080 OTHER DIRECT PROGRAM CO 9226 9226 DONOR EXPENSES 8488 8488 EVENT EXPENSES 4390 3306 754 330 9111 1804 6464 843 2679485 2038861 263696 376928 622955 843817 1017527 440770 343945 193830 18994 21195 4609 1697 3289 2912 15926544 19572871 469988 399731 18403242 21475126 167919 55467 206783 148934 5715796 6962077 476639 411273 6567137 7577751 X 928874 1012837 10907231 12884538 11836105 13897375 18403242 21475126 928818 1132452 0 X 0 1 X 1 0 X 2135138 2183452 2741666 2309202 2804216 12173674 45289 25148 34121 53698 37573 195829 2180427 2208600 2775787 2362900 2841789 12369503 802773 11566730 198008 220832 429242 414423 421621 1684126 1625 4830 1352 4712 4172 16691 14070320 811455 0.82210 0.80710 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 16 57198 37266 1868574 1 1 0 1 X 10415192 1173720 1613764 1143269 28182 12031225 12161944 822777 -1841824 700503 27202 10415192 10637887 874076 1145340 467435 27924 12161944 8609807 790170 1610454 363141 9403 10637887 6707668 1287512 1334211 708286 11298 8609807 1.00000 0 0 2400 277 2123 2209 1420 789 2912 SHORT TERM LEASE LIABILITY 74127 LONG TERM LEASE LIABILITY 337146 411273 X 4824497 1132452 111924 1244376 3580121 28182 28182 3608303 2763227 111924 111924 2651303 28182 28182 2679485 PART IV, LINE 2B: THE NATURAL RESOURCES FOUNDATION SERVES AS THE FISCAL AGENT FOR SEVERAL ESCROW ACCOUNTS. THESE ACCOUNTS ARE GENERALLY ESTABLISHED AS A RESULT OF LEGAL SETTLEMENTS WHERE THE FUNDS MAY ONLY BE USED FOR CERTAIN ENVIRONMENTAL PROJECTS. THE NATURAL RESOURCES FOUNDATION DOES NOT HAVE CONTROL OVER THE USE OF THESE FUNDS AND ONLY MAKES DISBURSEMENTS FROM THE FUNDS AS DIRECTED. PART V, LINE 4: THE WISCONSIN CONSERVATION ENDOWMENT PROVIDES SIGNIFICANT LONG-TERM FINANCIAL SUPPORT FOR THE CONSERVATION, PROTECTION, AND MANAGEMENT OF WISCONSIN'S RICH NATURAL RESOURCES--ITS LAKES, RIVERS AND STREAMS, UNIQUE AND BEAUTIFUL LANDSCAPES, AND THE PLANT AND ANIMAL DIVERSITY FOUND THEREIN. PART X, LINE 2: THE FOUNDATION FOLLOWS THE STATUTORY REQUIREMENTS FOR THEIR INCOME TAX ACCOUNTING AND GENERALLY AVOIDS RISKS ASSOCIATED WITH POTENTIALLY PROBLEMATIC TAX POSITIONS THAT MAY BE CHALLENGED UPON EXAMINATION. MANAGEMENT BELIEVES ANY LIABILITY RESULTING FROM TAXING AUTHORITIES IMPOSING ADDITIONAL INCOME TAXES FROM ACTIVITIES DEEMED TO BE UNRELATED TO THE FOUNDATION'S TAX-EXEMPT STATUS WOULD NOT HAVE A MATERIAL EFFECT ON THE ACCOMPANYING FINANCIAL STATEMENTS. THE FOUNDATION'S FEDERAL EXEMPT ORGANIZATION TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. WITH FEW EXCEPTIONS, THE FOUNDATION IS NO LONGER SUBJECT TO SUCH EXAMINATIONS FOR YEARS BEFORE 2020. 1 SOUTH AMERICA 0 0 GRANTS TO RECIPIENT LOCATED IN THE REGION GRANTS TO RECEIPIENT 32500 0 0 0 0 0 0 32500 0 32500 SOUTH AMERICA NEOTROPICAL FLYWAYS PROJECT - BIRD PROTECTION FUND PROJECT. 32500 WIRE TRANSFER 0 1 0 0 0 0 0 0 PART I, LINE 2: THE NATURAL RESOURCES FOUNDATION OF WISCONSIN HAS A GRANTMAKING PROCEDURE THAT SPECIFIES THE DESIGNATION AND MONITORING OF ITS OUTGOING GRANTS. ALL OUTGOING GRANTS ARE APPROVED BY THE DIRECTOR OF CONSERVATION AND EXECUTIVE DIRECTOR BEFORE BEING PRINTED. WHEN THEY ARE DISTRIBUTED TO THE ORGANIZATION, EACH GRANT PAYMENT INCLUDES AN AWARD LETTER THAT SPECIFIES THE AMOUNT AND INTENDED PURPOSE OF THE FUNDS; THE SOURCE OF FUNDS; DATE THE REPORT IS DUE; AND OTHER PERTINENT INFORMATION. NRF INCLUDES LANGUAGE ON THE USE OF FUNDS ("FUNDS MUST BE USED FOR CHARITABLE, EDUCATIONAL, OR SCIENTIFIC PURPOSES PER 501(C)(3) INTERNAL REVENUE CODE") ON ALL OUTGOING GRANTS. REPORTS ARE REQUIRED FROM THE RECIPIENT FOR ALL GRANTS, INCLUDING GRANTS OUTSIDE THE USA. THESE ARE DUE WITHIN ONE YEAR OF RECEIVING THE FUNDS, AND EXTENSIONS ARE PERMITTED ON A CASE-BY-CASE BASIS AS APPROVED BY THE DIRECTOR OF CONSERVATION. 1 BIPOC BIRDING CLUB OF WI (BBC) 11545 0 TO CONTINUE MONTHLY BIRDING EVENTS IN MADISON AND MILWAUKEE THAT WILL BRING BIPOC AND ALLIES TOGETHER TO ENJOY AND EXPERIENCE THE BIRDS AND NATURAL WONDERS OF WISCONSIN. CEDAR GROVE ORNITHOLOGICAL RESEARCH STATION INC N5996 CORDY RD HILBERT WI 54129 391462563 501(C)(3) 13252 0 TO SUPPORT RAPTOR RESEARCH AT THE CEDAR GROVE ORNITHOLOGICAL RESEARCH STATION; AND SECONDARILY, FOR SUPPORTING BIRD AND RAPTOR CONSERVATION IN WISCONSIN. DANE COUNTY LAND AND WATER RESOURCES DEPARTMENT 5201 FEN OAK DR MADISON WI 53718 919761847 8585 0 TO SUPPORT THE MANAGEMENT OF ANDERSON COUNTY PARK. INTERNATIONAL CRANE FOUNDATION E 11376 SHADY LANE ROAD BARABOO WI 53913 391187711 501(C)(3) 10000 0 TO SUPPORT CAPTIVE BREEDING AND REARING OF CHICKS USING COSTUME-REARING AND PARENT-REARING METHODS, SPECIALIZED VETERINARY CARE, RESEARCH AND MONITORING OF REINTRODUCED WHOOPING CRANES IN WISCONSIN, AND COMMUNITY EDUCATION AND OUTREACH. LANDMARK CONSERVANCY 500 MAIN ST E SUITE 307 MENOMONIE WI 54751 391618389 501(C)(3) 27209 0 TO ASSIST LANDMARK CONSERVANCY WITH THE CONSERVATION OF LOVE LAKE. OZAUKEE WASHINGTON LAND TRUST 200 WISCONSIN ST WEST BEND WA 53095 391741288 501(C)(3) 6967 0 TO SUPPORT THE OZAUKEE WASHINGTON LAND TRUST. TOMAHAWK PUBLIC LIBRARY 300 W LINCOLN AVE TOMAHAWK WI 54487 7985 0 TO SUPPORT NATURAL RESOURCES EDUCATION PROGRAMMING AT TOMAHAWK PUBLIC LIBRARY. WISCONSIN BIRD CONSERVATION PARTNERSHIP 10500 0 TO DEVELOP A REQUEST FOR PROPOSALS (RFP) PROCESS TO GAIN SEED FUNDING FOR EXISTING OR EMERGING IBA PARTNERSHIPS BY FOCUSING ON PARTNERSHIP NEEDS THAT WILL BENEFIT FROM IBA SUPPORT. WISCONSIN DEPARTMENT OF NATURAL RESOURCES 101 S WEBSTER ST MADISON WI 53703 386000254 534169 0 CONSERVATION PROGRAMS XERCES SOCIETY FOR INVERTABRATE CONSERVATION PO BOX 97387 WASHINGTON DC 20090 510175253 501(C)(3) 25000 0 TO SUPPORT THE XERCES SOCIETY'S WISCONSIN POLLINATOR HABITAT KIT PROJECT, WHICH OFFERS PARTICIPANTS IN WISCONSIN A MIX OF CAREFULLY SELECTED, NATIVE AND REGIONALLY APPROPRIATE PLANTS ALONG WITH TECHNICAL GUIDANCE TO SUPPORT THE PLANTINGS. LAKE MICHIGAN BIRD OBSERVATORY 116 W GRAND AVE SUITE 207 PORT WASHINGTON WI 53074 501(C)(3) 10000 0 TO MAKE BIRD-FRIENDLY ACTIONS MORE APPROACHABLE FOR COMMUNITIES BY UNDERSTANDING THEIR MOTIVATIONS AND BARRIERS TO ACTION AND BUILDING TOOLS AND OUTREACH PROGRAMS BASED ON THIS UNDERSTANDING. MADISON AUDUBON SOUTHERN WISCONSIN BIRD ALLIANCE 211 S PATERSON ST SUITE 340 MADISON WI 53703 391393389 501(C)(3) 20963 0 TO SUPPORT MADISON AUDUBON AND ITS BIRD CONSERVATION EFFORTS; TO CONTINUE THE SAVE OUR SONGBIRDS CAMPAIGN AND RAISE AWARENESS SURROUNDING DECINING PASSERINES. NORTH LAKELAND DISCOVERY CENTER 14006 DISCOVERY LN MANITOWISH WATERS WI 54545 391852858 501(C)(3) 7926 0 SUPPORT FOR NORTH LAKELAND DISCOVERY CENTER THE PRAIRIE ENTHUSIASTS PO BOX 824 VIROQUA WI 54665 391601574 501(C)(3) 17247 0 LAND RESTORATION AT WEST DANE CONSERVANCY; GRASSLAND EXPANSION AT MOUNDS VIEW GRASSLAND; RESTORING BIODIVERSITY TO PRAIRIE AND SAVANNA REMNANTS. WISCONSIN ASSOCIATION FOR ENVIRONMENTAL EDUCATION PO BOX 370592 MILWAUKEE WI 53237 391390520 501(C)(3) 9039 0 TO SUPPORT THE WISCONSIN ASSOCIATION FOR ENVIRONMENTAL EDUCATION AND ITS BIRD PROTECTION EFFORTS; TO SUPPORT THE EXECUTIVE DIRECTOR POSITION AT THE WISCONSIN ASSOCIATION FOR ENVIRONMENTAL EDUCATION; TO SUPPORT THE 2023 MIDWEST ENVIRONMENTAL EDUCATION CONFERENCE HOSTED BY THE WISCONSIN ASSOCIATION FOR ENVIRONMENTAL EDUCATION CONFERENCE. AUDUBON GREAT LAKES 125 S WACKER DRIVE SUITE 2125 CHICAGO IL 60606 131624102 501(C)(3) 10000 0 TO IMPROVE GRAZING AND GRASSLAND HABITAT MANAGEMENT NEARBY NATURE MILWAUKEE 1836 W FOND DU LAC AVE MILWAUKEE WI 53205 932643429 501(C)(3) 9910 0 TO STUDY AND RESTORE A 3-ACRE PORTION OF "HOPKINS HOLLOW", A GREEN SPACE ALONG LINCOLN CREEK. NORTHEASTERN WISCONSIN BIRD ALLIANCE PO BOX 01 GREEN BAY WI 54305 237437037 501(C)(3) 15500 0 TO CONTINUE THE COLLABORATIVE, LONG-TERM VOLUNTEER BIRD MONITORING PROGRAM ON THE ONEIDA NATION RESERVATION'S RESTORATION SITES. FRIENDS OF POINT BEACH STATE FOREST 9400 COUNTY ROAD O TWO RIVERS WI 54241 391968348 501(C)(3) 6000 0 TO PURCHASE AN ALL-TERRAIN POWERED WHEELCHAIR TO INCREASE MOBILITY AND ACCESSIBILITY WITHIN POINT BEACH STATE FOREST FOR SENIORS. DANE COUNTY CONSERVATION LEAGUE PO BOX 44039 MADISON WI 53744 396081506 501(C)(3) 5548 0 TO SUPPORT THE MANAGEMENT, PROTECTION, AND RESTORATION OF THE GREATER PRAIRIE CHICKEN AND ITS HABITAT IN WISCONSIN, WITH SPECIAL EMPHASIS ON PROJECTS UNDERTAKEN BY THE WISCONSIN DEPARTMENT OF NATURAL RESOURCES AND THE UNIVERSITY OF WISCONSIN SYSTEM IN THE BUENA VISTA GRASSLANDS AREA OF CENTRAL WISCONSIN. RIVER ALLIANCE OF WISCONSIN 612 W MAIN ST STE 200 MADISON WI 53703 391792143 501(C)(3) 5160 0 TO SUPPORT THE RIVER ALLIANCE'S WATER PROTECTION EFFORTS IN WISCONSIN. 16 5 PART I, LINE 2: THE NATURAL RESOURCES FOUNDATION OF WISCONSIN HAS A GRANTMAKING PROCEDURE THAT SPECIFIES THE DESIGNATION AND MONITORING OF ITS OUTGOING GRANTS. ALL OUTGOING GRANTS ARE APPROVED BY THE DIRECTOR OF CONSERVATION AND EXECUTIVE DIRECTOR BEFORE BEING PRINTED. WHEN THEY ARE DISTRIBUTED TO THE ORGANIZATION, EACH GRANT PAYMENT INCLUDES AN AWARD LETTER THAT SPECIFIES THE AMOUNT AND INTENDED PURPOSE OF THE FUNDS; THE SOURCE OF FUNDS; DATE THE REPORT IS DUE; AND OTHER PERTINENT INFORMATION. NRF INCLUDES LANGUAGE ON THE USE OF FUNDS ("FUNDS MUST BE USED FOR CHARITABLE, EDUCATIONAL, OR SCIENTIFIC PURPOSES PER 501(C)(3) INTERNAL REVENUE CODE") ON ALL OUTGOING GRANTS. REPORTS ARE REQUIRED FROM THE RECIPIENT FOR ALL GRANTS. THESE ARE DUE WITHIN ONE YEAR OF RECEIVING THE FUNDS, AND EXTENSIONS ARE PERMITTED ON A CASE-BY-CASE BASIS AS APPROVED BY THE DIRECTOR OF CONSERVATION. X 6 88384 FAIR MARKET VALUE X MATERIALS AND SUPPLIES 4 6189 FAIR MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION CHANGED ITS MISSION IN 2023. FORM 990, PART VI, SECTION B, LINE 11B THE PREPARED FORM 990 IS DISTRIBUTED TO THE MEMBERS OF THE GOVERNING BODY TO GIVE THEM AN OPPORTUNITY TO REVIEW THE RETURN BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH NEW DIRECTOR AND EMPLOYEE SIGNS A STATEMENT ACKNOWLEDGING THAT THEY HAVE RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY. EACH YEAR AT THE JANUARY MEETING THE CHAIRMAN REMINDS ALL DIRECTORS OF THE IMPORTANCE OF THE CONFLICT OF INTEREST POLICY AND REQUIRES EACH DIRECTOR, AS WELL AS EMPLOYEES, TO SIGN A STATEMENT ACKNOWLEDGING THAT THEY HAVE REVIEWED THE POLICY AND DISCLOSED AND INTERESTS THAT COULD GIVE RISE TO CONFLICTS. THE SIGNED STATEMENTS ARE REVIEWED AT THE MANAGEMENT LEVEL. IF ANY CONFLICTS ARE IDENTIFIED, THE PERSON WITH A CONFLICT IS PROHIBITED FROM PARTICIPATING IN THE GOVERNING BODY'S DECISION ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15A ON AN ANNUAL BASIS THE CHAIRMAN AND ONE OR MORE MEMBERS OF THE EXECUTIVE COMMITTEE UNDERTAKE A FORMAL EVALUATION OF THE EXECUTIVE DIRECTOR AND SEEK INFORMATION ON COMPENSATION FOR COMPARABLE POSITIONS. THE EXECUTIVE DIRECTOR IS GENERALLY COMPENSATED AT 80-110% OF THE MEDIAN RATE FOR COMPARABLE POSITIONS IN SIMILARLY-SIZED NONPROFIT ORGANIZATIONS IN THE AREA. THE EXECUTIVE COMMITTEE RECOMMENDS COMPENSATION CHANGES FOR THE EXECUTIVE DIRECTOR FOR APPROVAL TO THE FULL GOVERNING BODY AT THE OCTOBER MEETING FOR THE FOLLOWING YEAR. THIS PROCESS WAS LAST UNDERTAKEN IN 2022. FORM 990, PART VI, SECTION C, LINE 19 THE NATURAL RESOUCES FOUNDATION PUBLISHED AN ANNUAL REPORT THAT SUMMARIZES FINANCIAL RESULTS AND ITS ACCOMPLISHMENTS OF THE PREVIOUS YEAR. AUDITED FINANCIAL STATEMENTS, THE CONFLICT OF INTERST POLICY, AND GOVERNING DOCUMENTS ARE NOT MADE READILY AVAILABLE TO THE PUBLIC BUT ARE AVAILABLE UPON REQUEST.