2026-05-15T20:43:39-05:00 2025-06-30 454084437 WARREN AVERETT LLC 2500 ACTON ROAD BIRMINGHAM AL 35243 990 2024-07-01 591290089 BOLEY CENTERS INC BOLE 7278214819 445 31ST STREET NORTH ST PETERSBURG FL 33713 KEVIN MARRONE CHIEF EXECUTIVE OFFICER 7278214819 2026-05-15 1 1 MEGAN RANDOLPH P00989558 2059794100 2026-05-15 2024 2025-03-06 01:10:19Z KEVIN MARRONE 445 31ST STREET NORTH ST PETERSBURG FL 33713 25144235 0 X WWW.BOLEYCENTERS.ORG X 1970 FL SEE SCHEDULE O 14 14 563 14 0 0 18702600 20712297 2961420 2963393 109970 92038 453553 1267991 22227543 25035719 648875 912095 0 0 10380182 10967704 0 0 727339 12043460 13545842 23072517 25425641 -844974 -389922 19687282 17893002 11377817 9958628 8309465 7934374 X BOLEY CENTERS MISSION IS TO ENRICH THE LIVES OF PEOPLE IN RECOVERY BY PROVIDING THE HIGHEST QUALITY TREATMENT, REHABILITATION, EMPLOYMENT AND HOUSING SERVICES. 0 0 4189032 359100 BOLEY CENTERS' EXEMPT PURPOSE IS TO PROVIDE RESIDENTIAL HOUSING PROGRAMS WITH VARIOUS LEVELS OF STRUCTURE, SUPERVISION, INDEPENDENT LIVING-SKILLS,TEACHING, COUNSELING, REHABILITATION AND TREATMENT SERVICES TO INDIVIDUALS WITH CHRONIC MENTAL ILLNESS IN PINELLAS COUNTY, FLORIDA. 4439939 912095 659696 BOLEY HOUSING SERVICES HAS PROVIDED HOUSING AND SUPPORT TO INDIVIDUALS WITH CHRONIC MENTAL ILLNESS SINCE 1970. BOLEY CURRENTLY OWNS AND MANAGES A TOTAL OF 615 BEDS COMPRISED OF 62 GROUP HOME BEDS, 45 SAFE HAVEN BEDS, 38 TRANSITIONAL HOMELESS SUPERVISED APARTMENTS, 191 PERMANENT HOMELESS APARTMENT BEDS, 281 PERMANENT SUPPORTED HOUSING APARTMENT BEDS AND 16 INTEGRATED APARTMENT UNITS. ADDITIONALLY, BOLEY CENTERS ACTS AS A HOUSING AUTHORITY AND MANAGES 382 HOUSING VOUCHERS FOR A TOTAL OF 997 UNITS OF HOUSING UNDER MANANGEMENT. 5276265 341781 SUPPORTED HOUSING/SUPPORTED LIVING PROGRAM FOCUSES SERVICES AROUND COMMUNITY BASED REHABILITATIVE PRINCIPLES. TEAM MEMBERS PROVIDE SERVICE AND SUPPORT TO CONSUMERS THAT ARE DESIGNED TO ENHANCE THE CONSUMER'S ABILITY TO ACQUIRE THE SKILLS AND DEVELOP THE SUPPORT NETWORKS NECCESARY TO LIVE INDEPENDENTLY IN A SETTING OF THEIR CHOOSING. THIS INCLUDES ESTABLISHING COMMUNITY INTEGRATION, SKILL ATTAINMENT AND RESTORATION OF FUNCTIONAL ABILITY. TEAM MEMBERS WORK CLOSELY WITH CONSUMERS AND THEIR FAMILY MEMBERS TO IDENTIFY THEIR INDIVIDUAL AREAS OF NEED. THE TEAM MEMBERS THEN DEVELOP INDIVIDUAL TREATMENT PLANS DESIGNED TO HELP THE INDIVIDUALS ACQUIRE OR RESTORE SKILLS AND/OR SUPPORTS REQUIRED TO OBTAIN THEIR IDENTIFIED GOALS. 6801363 2923929 VOCATIONAL PROGRAMS PROVIDE JOB DEVELOPMENT, JOB PLACEMENT, JOB COACHING, AND FOLLOW-ALONG SERVICES TO BOLEY CONSUMERS. THIS PROGRAM ALSO ASSISTS INDIVIDUALS IN ACHIEVING THEIR CHOSEN VOCATIONAL GOALS. INDIVIDUALS ARE ASSISTED IN UNDERSTANDING THE MEANING, VALUE, AND DEMANDS OF WORKING. SERVICES PROVIDED ARE DESIGNED TO DETERMINE A DISABLED INDIVIDUAL'S PHYSICAL CAPACITY, LEARNING STYLES, WORK HABITS, PRODUCTIVITY LEVEL, ACADEMIC ACHIEVEMENT, APTITUDES, INTERESTS, OCCUPATIONAL AWARENESS, AND SOCIAL SKILLS BY UTILIZING A WIDE ARRAY OF TESTS AND EQUIPMENT. RECIPIENTS ARE PROVIDED WITH THE ASSESSMENTS, COUNSELING, AND VOCATIONAL SERVICES NEEDED TO OBTAIN AND MAINTAIN EMPLOYMENT. 6801363 2923929 20706599 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 270 0 1 563 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 FL X KEVIN MARRONE 7278214819 445 31ST STREET NORTH ST PETERSBURG FL 33713 KEVIN MARRONE CHIEF EXECUTIVE OFFICER 10.00 30.00 X 201042 0 7315 MICHELLE JOSEPH CHIEF FINANCIAL OFFICER 10.00 30.00 X 181858 0 22077 JACK HUMBURG CHIEF OPERATING OFFICER 10.00 30.00 X 94235 0 3569 MARCY MCMATH CHIEF CLINICAL OFFICER 10.00 30.00 X 113003 0 19938 JOSEPH SMITH CHAIRMAN 0.50 9.00 X 0 0 0 LEONARD COLEY 1ST CHAIRMAN 0.50 9.00 X 0 0 0 MARKUS HUGHES 2ND CHAIRMAN 0.50 9.00 X 0 0 0 MARTIN LOTT DIRECTOR 0.50 9.00 X 0 0 0 JIM SEWELL DIRECTOR 0.50 9.00 X 0 0 0 JORDAN PALAVRA DIRECTOR 0.50 9.00 X 0 0 0 PRECIOUS GREEN DIRECTOR 0.50 9.00 X 0 0 0 SUSAN PROCTOR DIRECTOR 0.50 9.00 X 0 0 0 SANDY INCORVIA DIRECTOR 0.50 9.00 X 0 0 0 BOB WALLACE DIRECTOR 0.50 9.00 X 0 0 0 JACK HERBERT DIRECTOR 0.50 9.00 X 0 0 0 MISSY COVINGTON DIRECTOR 0.50 9.00 X 0 0 0 PAUL MISIEWICZ DIRECTOR 0.50 9.00 X 0 0 0 JOSEPH STRINGER DIRECTOR 0.50 9.00 X 0 0 0 590138 0 52899 3 0 1 0 WT DEVELOPMENT LLC 4700 34TH STREET SOUTH SAINT PETERSBURG FL 33711 CLIENT SUPPORT LANDLORDS 176596 CONTEMPORARY HOUSING ALTERNATIVE 5345 LAUREL PLACE CLEARWATER FL 33760 CLIENT SUPPORT LANDLORDS 112207 BYWATER OPT LLC 2733 E BATTLEFIELD RD SPRINGFIELD MO 65804 THRIFT STORE VENDOR 110000 INVESTORS CHOICE REALTY SUNCOAST LLC PO BOX 17073 SAINT PETERSBURG FL 33733 CLIENT SUPPORT LANDLORDS 108489 4 161738 387552 19933265 229742 20712297 MEDICARE/MEDICAID 624100 1056996 1056996 THRIFT STORE 624100 747766 747766 RENT 624100 589683 589683 MANAGEMENT FEES REVENUE 624100 543277 543277 FOOD STAMP REVENUE 624100 25671 25671 2963393 43370 43370 18131 85931 0 55394 18131 30537 48668 48668 0 161738 53122 -53122 -53122 MISC. REVENUE 900099 1321113 1321113 1321113 25035719 4284506 0 38916 X 912095 912095 643038 518169 102840 22029 8265887 7523389 383728 358770 149811 93165 50331 6315 1165480 962949 180654 21877 743488 610168 103063 30257 1359248 66760 1292488 95128 1800 93328 116917 2495 114422 139235 107790 31445 146289 79158 54082 13049 253297 127044 9453 116800 137648 118136 19446 66 85041 85041 691504 496861 187181 7462 527714 338376 184797 4541 HOUSING VOUCHERS AND RE 4611279 4611279 CLIENT SUPPORT EXPENSE 939837 929688 9566 583 UTILITIES EXPENSE 939295 761282 124926 53087 BAD DEBT EXPENSE 816768 816768 0 0 2686642 1629227 964912 92503 25425641 20706599 3991703 727339 1504910 1067527 3182532 2865506 108431 55530 82666 83441 208466 513726 22936928 14156691 8842740 8780237 854063 917364 4903474 3609671 19687282 17893002 1707707 2094057 96849 177902 9290926 7513270 282335 173399 11377817 9958628 X 8309465 7934374 8309465 7934374 19687282 17893002 -389922 14831 0 X X 0 1 X 1 1 1 X 17432121 15697727 19631075 18702600 20712297 92175820 17432121 15697727 19631075 18702600 20712297 92175820 92175820 6011 6888 50512 106770 43370 213551 144126 455644 1321113 1920883 94310254 16531200 0.97740 0.99010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2815945 2815945 16503095 10925614 5577481 368462 332463 35999 2040126 1813016 227110 1209300 1085598 123702 8780237 DUE FROM RELATED PARTY 2799425 RIGHT-OF USE OPERATING LEASE 167399 INVESTMENT IN DUVAL PARK 305730 INVESTMENT IN SAS 276906 CONSTRUCTION IN PROGRESS 60211 3609671 LEASE LIABILITY - THRIFT STORE 173399 173399 X PART X, LINE 2: THE ENTITIES COMPRISING THE ORGANIZATION HAVE BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS TAX-EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND HAVE BEEN DETERMINED NOT TO BE PRIVATE FOUNDATIONS. AS A RESULT, THERE IS NO PROVISION FOR FEDERAL INCOME TAXES IN THESE CONSOLIDATED FINANCIAL STATEMENTS AND NO FEDERAL INCOME TAXES WERE PAID. MANAGEMENT BELIEVES THAT THE ENTITIES COMPRISING THE ORGANIZATION HAVE ADEQUATELY ADDRESSED ALL RELEVANT TAX POSITIONS AND THERE ARE NO UNRECORDED TAX LIABILITIES. GENERALLY, THE TAX RETURNS OF ALL ENTITIES REMAIN OPEN FOR THREE YEARS FOR FEDERAL INCOME TAX EXAMINATION. JINGLE BELL RUN 161738 161738 4863 48259 161738 161738 4863 48259 53122 -53122 1 PINELLAS AFFORDABLE LIVING INC 445 31ST STREET NORTH ST PETERSBURG FL 33713 593171557 501(C)(3) 912095 0 N/A SUPPORTIVE HOUSING 1 0 SCHEDULE I, PAGE 4, PART IV BOLEY CENTERS, INC. PROVIDES ASSISTANCE TO INDIVIDUALS FOR FINANCIAL DISTRESS PAYMENTS, UTILITIES, TRAINING, SECTION 8 HOUSING, MEDICAL, AND RENT. ASSISTANCE IS BASED ON THE PROGRAM IN WHICH THE INDIVIDUAL IS ELIGIBLE: 1. ASSISTANCE TO INDIVIDUALS: INDIVIDUALS QUALIFYING FOR MAINSTREAM SECTION 8, SHELTER PLUS CARE, AND HOME VOUCHER PROGRAMS. 2. CLOTHING/TRANSPORTATION: INDIVIDUALS RECEIVING SERVICES TO ACQUIRE OR RESTORE SKILLS TO REACH THEIR INDIVIDUAL RECOVERY GOALS. 3. RENT PAYMENTS/MEDICATIONS: INDIVIDUALS RECEIVING FACT (FLORIDA ASSERTIVE COMMUNITY TREATMENT) REHABILITATIVE SERVICES, TREATMENT, AND SUPPORT FUNDED BY CENTRAL FLORIDA BEHAVIORAL HEALTH NETWORK CONTRACT. 4. RENT PAYMENTS/MEDICATIONS: INDIVIDUALS RECEIVING HOUSING OR SUPPORTED LIVING SERVICES FUNDED BY CENTRAL FLORIDA BEHAVIORAL HEALTH NETWORK CONTRACT. X X X 0 0 0 0 0 0 0 0 0 KEVIN MARRONE CHIEF EXECUTIVE OFFICER 187775 0 10729 0 2538 0 6031 0 1284 0 208357 0 0 0 MICHELLE JOSEPH CHIEF FINANCIAL OFFICER 179375 0 2483 0 0 0 5456 0 16621 0 203935 0 0 0 FORM 990, PART I - MISSION STATEMENT BOLEY CENTERS MISSION IS TO ENRICH THE LIVES OF PEOPLE IN RECOVERY BY PROVIDING THE HIGHEST QUALITY TREATMENT, REHABILITATION, EMPLOYMENT AND HOUSING SERVICES. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING, FORM 990 IS EMAILED TO THE BOARD MEMBERS AND PRESENTED AT A BOARD MEETING FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST FORM ANNUALLY. THE RESULTS ARE REVIEWED AMONG THE VARIOUS BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION DEPENDENT UPON YEARS OF EXPERIENCE, EDUCATION, AND CERTIFICATIONS. FORM 990, PART VI, SECTION C, LINE 19 PUBLIC INSPECTION COPIES ARE AVAILABLE UPON REQUEST AT 445 31ST STREET N, ST.PETERSBURG, FL. NO OTHER GOVERNING DOCUMENTS ARE PROVIDED TO THE PUBLIC. FORM 990, PART IX, LINE 24E CONTRACTUAL SERVICES: PROGRAM SERVICE EXPENSES 449,227. MANAGEMENT AND GENERAL EXPENSES 326,731. FUNDRAISING EXPENSES 12,447. TOTAL EXPENSES 788,405. REPAIRS AND MAINTENANCE: PROGRAM SERVICE EXPENSES 409,009. MANAGEMENT AND GENERAL EXPENSES 216,384. FUNDRAISING EXPENSES 19,873. TOTAL EXPENSES 645,266. FOOD SUPPLIES: PROGRAM SERVICE EXPENSES 337,059. MANAGEMENT AND GENERAL EXPENSES 5,149. FUNDRAISING EXPENSES 1,686. TOTAL EXPENSES 343,894. OTHER EXPENSES: PROGRAM SERVICE EXPENSES 62,445. MANAGEMENT AND GENERAL EXPENSES 107,493. FUNDRAISING EXPENSES 33,874. TOTAL EXPENSES 203,812. SHARED STAFF: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 136,171. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 136,171. SMALL EQUIPMENT: PROGRAM SERVICE EXPENSES 100,247. MANAGEMENT AND GENERAL EXPENSES 7,833. FUNDRAISING EXPENSES 203. TOTAL EXPENSES 108,283. AGENCY: PROGRAM SERVICE EXPENSES 19,435. MANAGEMENT AND GENERAL EXPENSES 66,053. FUNDRAISING EXPENSES 21,887. TOTAL EXPENSES 107,375. PAYROLL RELATED FEES: PROGRAM SERVICE EXPENSES 99,288. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 99,288. MEDICAL SUPPLIES: PROGRAM SERVICE EXPENSES 97,135. MANAGEMENT AND GENERAL EXPENSES 1,722. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 98,857. PERSONNEL COSTS: PROGRAM SERVICE EXPENSES 40,672. MANAGEMENT AND GENERAL EXPENSES 42,649. FUNDRAISING EXPENSES 2,533. TOTAL EXPENSES 85,854. TAXES AND LICENSES: PROGRAM SERVICE EXPENSES 6,162. MANAGEMENT AND GENERAL EXPENSES 54,727. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 60,889. TRANSPORTATION: PROGRAM SERVICE EXPENSES 7,108. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,108. MANAGEMENT FEES: PROGRAM SERVICE EXPENSES 1,440. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,440. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM PRIOR YEARS. 128 PLACE APTS INC 445 31ST STREET N ST PETERSBURG FL 33713 593717717 PROVIDE HOUSING TO INDIVIDUALS WITH CHRONIC MENTAL ILLNESS FL 501(C)(3) LINE 10 BOLEY CENTERS INC 1 BOLEY-PAR INC 6655 66TH ST N PINELLAS PARK FL 33781 463480340 ENHANCE THE HEALTH AND WELFARE OF RESIDENTS IN THE COMMUNITY FL 501(C)(3) LINE 12C, III-FI N/A 0 ARLINGTON AVE APTS INC 445 31ST STREET N ST PETERSBURG FL 33713 264225646 PROVIDE HOUSING TO INDIVIDUALS WITH CHRONIC MENTAL ILLNESS FL 501(C)(3) LINE 10 BOLEY CENTERS INC 1 BESSIE BOLEY FOUNDATION 445 31ST STREET N ST PETERSBURG FL 33713 596165239 SUPPORT RESEARCH, THERAPY, HOUSING AND ALL OTHER FORMS OF AID. FL 501(C)(3) LINE 12B, II BOLEY CENTERS INC 1 BROADWATER PLACE INC 445 31ST STREET N ST PETERSBURG FL 33713 273345871 PROVIDE HOUSING TO INDIVIDUALS WITH CHRONIC MENTAL ILLNESS FL 501(C)(3) LINE 10 BOLEY CENTERS INC 1 CLAM BAYOU APTS INC 445 31ST STREET N ST PETERSBURG FL 33713 432078260 PROVIDE HOUSING TO INDIVIDUALS WITH CHRONIC MENTAL ILLNESS FL 501(C)(3) LINE 10 BOLEY CENTERS INC 1 COMMUNITY HOUSING OF PINELLAS INC 445 31ST STREET N ST PETERSBURG FL 33713 592689809 PROVIDE HOUSING TO INDIVIDUALS WITH CHRONIC MENTAL ILLNESS FL 501(C)(3) LINE 10 BOLEY CENTERS INC 1 DOME DISTRICT APTS INC 445 31ST STREET N ST PETERSBURG FL 33713 593617678 PROVIDE HOUSING TO INDIVIDUALS WITH CHRONIC MENTAL ILLNESS FL 501(C)(3) LINE 10 BOLEY CENTERS INC 1 FOREST LANE APTS INC 445 31ST STREET N ST PETERSBURG FL 33713 593212722 PROVIDE HOUSING TO INDIVIDUALS WITH CHRONIC MENTAL ILLNESS FL 501(C)(3) LINE 10 BOLEY CENTERS INC 1 FOREST MEADOWS APTS INC 445 31ST STREET N ST PETERSBURG FL 33713 593212721 PROVIDE HOUSING TO INDIVIDUALS WITH CHRONIC MENTAL ILLNESS FL 501(C)(3) LINE 10 BOLEY CENTERS INC 1 LAKE WINDS APTS INC 445 31ST STREET N ST PETERSBURG FL 33713 593682167 PROVIDE HOUSING TO INDIVIDUALS WITH CHRONIC MENTAL ILLNESS FL 501(C)(3) LINE 10 BOLEY CENTERS INC 1 LAUREL TRACE INC 445 31ST STREET N ST PETERSBURG FL 33713 900604565 PROVIDE HOUSING TO INDIVIDUALS WITH CHRONIC MENTAL ILLNESS FL 501(C)(3) LINE 10 BOLEY CENTERS INC 1 PALMETTO BREEZE APTS INC 445 31ST STREET N ST PETERSBURG FL 33713 061670536 PROVIDE HOUSING TO INDIVIDUALS WITH CHRONIC MENTAL ILLNESS FL 501(C)(3) LINE 10 BOLEY CENTERS INC 1 PINELLAS AFFORDABLE LIVING INC 445 31ST STREET N ST PETERSBURG FL 33713 593171557 PROVIDE HOUSING TO INDIVIDUALS WITH CHRONIC MENTAL ILLNESS FL 501(C)(3) LINE 10 BOLEY CENTERS INC 1 PINELLAS COUNTY HOUSING INC 445 31ST STREET N ST PETERSBURG FL 33713 592311570 PROVIDE HOUSING TO INDIVIDUALS WITH CHRONIC MENTAL ILLNESS FL 501(C)(3) LINE 10 BOLEY CENTERS INC 1 SHADY PINES APTS INC 445 31ST STREET N ST PETERSBURG FL 33713 593547490 PROVIDE HOUSING TO INDIVIDUALS WITH CHRONIC MENTAL ILLNESS FL 501(C)(3) LINE 10 BOLEY CENTERS INC 1 SUNSET POINT APARTMENTS INC 445 31ST STREET N ST PETERSBURG FL 33713 454082301 PROVIDE HOUSING TO INDIVIDUALS WITH CHRONIC MENTAL ILLNESS FL 501(C)(3) LINE 10 BOLEY CENTERS INC 1 TWIN BROOKS APTS INC 445 31ST STREET N ST PETERSBURG FL 33713 020803197 PROVIDE HOUSING TO INDIVIDUALS WITH CHRONIC MENTAL ILLNESS FL 501(C)(3) LINE 10 BOLEY CENTERS INC 1 0 1 1 1 1 0 0 0 0 0 0 1 0 1 1 1 0 0 0 PINELLAS AFFORDABLE LIVING INC B 912095 GRANT TO RELATED PARTY BESSIE BOLEY FOUNDATION C 387552 GRANT FROM RELATED PARTY BROADWATER PLACE INC D -5971 MORTGAGE PINELLAS COUNTY HOUSING INC D 72095 MORTGAGE LAKE WINDS APTS INC D 53282 MORTGAGE DOME DISTRICT APTS INC D 41006 MORTGAGE COMMUNITY HOUSING OF PINELLAS INC D 32916 MORTGAGE CLAM BAYOU APTS INC D 28053 MORTGAGE FOREST LANE APTS INC D 21184 MORTGAGE PALMETTO BREEZE APTS INC D 27587 MORTGAGE FOREST MEADOW APTS INC D 18372 MORTGAGE 128TH PLACE APTS INC D 15172 MORTGAGE ARLINGTON AVE APTS INC D 10913 MORTGAGE SHADY PINES APTS INC D 4999 MORTGAGE SUNSET POINT APTS INC D 296 MORTGAGE LAUREL TRACE APTS INC D -3107 MORTGAGE TWIN BROOKS APTS INC D 21166 MORTGAGE BOLEY PAR INC D 17451 MORTGAGE PINELLAS AFFORDABLE LIVING INC E 1573372 MORTGAGE & ACCOUNTS RECEIVABLE SCHEDULE R, PART V, LINE ITEMS L, N, AND O: BOLEY CENTERS PROVIDES MANAGEMENT, PERSONNEL, ACCOUNTING SERVICES, OTHER OPERATIONAL TASKS, AND USE OF FACILITIES TO ALL RELATED EXEMPT ORGANIZATIONS. TWO OF THE RELATED ENTITIES ARE BILLED FOR SHARED EMPLOYEES.