Civic Intelligence

East Haddam Land Trust Inc

EIN 06-1006484 • 501(c)3 • East Haddam, CT

Profile

The organization's primary purpose is to preserve land as open space and to educate the public about open space and natural surroundings. The organization works individually and in partnership with other similar organizations to acquire land for preservation. The organization hosts several educational programs each year that support the mission.

PO Box 122East Haddam, CT 06423

www.ehlt.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

23rd percentile

0.00x

Higher debt load relative to assets than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

27th percentile

0.01x

Higher debt load relative to revenue than 27% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

95th percentile

76%

Higher net margin than 95% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

79th percentile

21%

Faster asset growth than 79% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

90th percentile

92%

Faster revenue growth than 90% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$4,338,222

Up $743,433 (+21%) from 2023

Liabilities

Up

$6,650

Up $6,650 from 2023

Net Assets

Up

$4,331,572

Up $736,783 (+20%) from 2023

Revenue

Up

$972,192

Up $465,439 (+92%) from 2023

Expenses

Up

$235,409

Up $132,744 (+129%) from 2023

Net Income

Up

$736,783

Up $332,695 (+82%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2011: $1,290,301Liabilities 2011: $0Net Assets 2011: $1,290,3012011Assets 2012: $1,309,084Liabilities 2012: $0Net Assets 2012: $1,309,0842012Assets 2013: $1,707,078Liabilities 2013: $141,546Net Assets 2013: $1,565,5322013Assets 2014: $1,755,248Liabilities 2014: $146,096Net Assets 2014: $1,609,1522014Assets 2015: $1,986,103Liabilities 2015: $0Net Assets 2015: $1,986,1032015Assets 2016: $2,042,101Liabilities 2016: $0Net Assets 2016: $2,042,1012016Assets 2017: $2,347,045Liabilities 2017: $17,500Net Assets 2017: $2,329,5452017Assets 2018: $2,665,272Liabilities 2018: $12,490Net Assets 2018: $2,652,7822018Assets 2019: $2,840,228Liabilities 2019: $157,622Net Assets 2019: $2,682,6062019Assets 2020: $2,886,791Liabilities 2020: $2,558Net Assets 2020: $2,884,2332020Assets 2021: $2,968,788Liabilities 2021: $0Net Assets 2021: $2,968,7882021Assets 2022: $3,184,676Liabilities 2022: $0Net Assets 2022: $3,184,6762022Assets 2023: $3,594,789Liabilities 2023: $0Net Assets 2023: $3,594,7892023Assets 2024: $4,338,222Liabilities 2024: $6,650Net Assets 2024: $4,331,5722024

Highlighted filing

2024

Assets$4,338,222
Liabilities$6,650
Net Assets$4,331,572

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0Revenue 2011: $48,134Expenses 2011: $27,526Net Income 2011: $20,6082011Revenue 2012: $33,750Expenses 2012: $19,543Net Income 2012: $14,2072012Revenue 2013: $305,407Expenses 2013: $57,935Net Income 2013: $247,4722013Revenue 2014: $68,096Expenses 2014: $24,236Net Income 2014: $43,8602014Revenue 2015: $418,432Expenses 2015: $39,341Net Income 2015: $379,0912015Revenue 2016: $84,887Expenses 2016: $31,515Net Income 2016: $53,3722016Revenue 2017: $324,230Expenses 2017: $35,158Net Income 2017: $289,0722017Revenue 2018: $390,430Expenses 2018: $54,462Net Income 2018: $335,9682018Revenue 2019: $78,286Expenses 2019: $48,088Net Income 2019: $30,1982019Revenue 2020: $228,750Expenses 2020: $27,148Net Income 2020: $201,6022020Revenue 2021: $119,090Expenses 2021: $34,606Net Income 2021: $84,4842021Revenue 2022: $258,747Expenses 2022: $45,924Net Income 2022: $212,8232022Revenue 2023: $506,753Expenses 2023: $102,665Net Income 2023: $404,0882023Revenue 2024: $972,192Expenses 2024: $235,409Net Income 2024: $736,7832024

Highlighted filing

2024

Revenue$972,192
Expenses$235,409
Net Income$736,783

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.34$0.01$4.33$0.97$0.24$0.74
2023Detailed filing. Detailed filing data is available for this year.$3.59$0.00$3.59$0.51$0.10$0.40
2022Detailed filing. Detailed filing data is available for this year.$3.18$0.00$3.18$0.26$0.05$0.21
2021Detailed filing. Detailed filing data is available for this year.$2.97$0.00$2.97$0.12$0.03$0.08
2020Detailed filing. Detailed filing data is available for this year.$2.89$0.00$2.88$0.23$0.03$0.20
2019Detailed filing. Detailed filing data is available for this year.$2.84$0.16$2.68$0.08$0.05$0.03
2018Detailed filing. Detailed filing data is available for this year.$2.67$0.01$2.65$0.39$0.05$0.34
2017Detailed filing. Detailed filing data is available for this year.$2.35$0.02$2.33$0.32$0.04$0.29
2016Detailed filing. Detailed filing data is available for this year.$2.04$0.00$2.04$0.08$0.03$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.99$0.00$1.99$0.42$0.04$0.38
2014Summary only. Only limited summary data is available for this year.$1.76$0.15$1.61$0.07$0.02$0.04
2013Summary only. Only limited summary data is available for this year.$1.71$0.14$1.57$0.31$0.06$0.25
2012Summary only. Only limited summary data is available for this year.$1.31$0.00$1.31$0.03$0.02$0.01
2011Summary only. Only limited summary data is available for this year.$1.29$0.00$1.29$0.05$0.03$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.0
Gross Receipts
$1,023,096
Mission and Program Overview

Mission

The organization's primary purpose is to preserve land as open space and to educate the public about open space and natural surroundings. The organization works individually and in partnership with other similar organizations to acquire land for preservation. The organization hosts several educational programs each year that support the mission.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,038,379$3,787,244▲ $748,865
Cash and Non-Interest-Bearing Accounts$325,411$385,458▲ $60,047
Savings and Temporary Cash Investments-$161,920-
Investments in Publicly Traded Securities$130,999--
Prepaid Expenses and Deferred Charges$100,000$3,600▼ $96,400
Total Assets$3,594,789$4,338,222▲ $743,433
Liabilities
Accounts Payable and Accrued Expenses-$6,650-
Total Liabilities$0$6,650▲ $6,650
Net Assets / Fund Balance
Net Assets With Donor Restrictions$3,303,126$3,880,598▲ $577,472
Net Assets Without Donor Restrictions$291,663$450,974▲ $159,311
Total Net Assets Fund Balance$3,594,789$4,331,572▲ $736,783
Total Liabilities and Net Assets / Fund Balance$3,594,789$4,338,222▲ $743,433

Asset Categories

AssetBook ValueDepreciationBasis
Land$3,783,479-$3,783,479
Equipment$3,765$941$4,706
Compensation and Service Providers

Board Members and Trustees

NameTitle
Joene HendryPresident
Alan PonanskiBoard Member
Cameron BeardBoard Member
Cynthia DemmingBoard Member
Gaynell MeijBoard Member
Kyn TolsonBoard Member
Monika KahlenbachBoard Member
Patrick YackovetskyBoard Member
Ralph ChappellBoard Member
Barbara PokornySecretary
Catherine DenmeadeTreasurer
Nicole GovertVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$946,993
Program Service Revenue
$0
Investment Income
$19,179
Other Revenue
$6,020
All Other Contributions
$559,463
Change in Net Assets
$736,783

Noncash Contribution Practices

Property subject to holding requirements
Yes
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Other2$301,000Appraised Value
Securities Publicly Traded1$24,240Fair Market Value
Total Noncash Contributions3$325,240-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$198,573
Salaries, Compensation, and Employee Benefits$34,336
Grants and Similar Amounts Paid$2,500
Total Fundraising Expense$1,594
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$31,579--$31,579
Other Expenses$10,721--$10,721
All Other Expenses$5,470-$1,594$7,064
Fees for Services Accounting-$6,250-$6,250
Insurance-$5,726-$5,726
Payroll Taxes$2,757--$2,757
Office Expenses-$2,690-$2,690
Grants to Domestic Individuals$2,500--$2,500
Conferences and Meetings$1,066$1,062-$2,128
Information Technology-$2,105-$2,105
Depreciation Depletion$941--$941
Fees for Services Other-$597-$597
Total Functional Expenses$215,385$18,430$1,594$235,409
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$8,280
Fundraising Direct Expenses$3,571
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Robert SmithFormer Pres.Land DepositNo$3,600
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Pete govert nicole govert ex. Director board member parent/child joene hendry ralph chappell board member board member spouses

Form 990, Page 6, Part VI, Line 6

THE EHLT HAS MEMBERS.

Form 990, Page 6, Part VI, Line 7A

The land trust is made up of members that pay annual dues.

Form 990, Page 6, Part VI, Line 7B

Ehlt members vote on bylaw changes, elect directors and may transact other business as presented.

Form 990, Page 6, Part VI, Line 11B

The board of directors reviewed a copy of the 990 prior to its being filed.

Form 990, Page 6, Part VI, Line 12C

Directors must annually disclose any conflicts of interest.

Form 990, Page 6, Part VI, Line 19

Governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
East Haddam Land Trust Inc
EIN
06-1006484
Phone
8606046738
Address
PO BOX 122, EAST HADDAM, CT 06423

Signing Officer

Name
Catherine Denmeade
Title
Treasurer
Phone
8605262407
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joene Hendry
Formed
1979
Legal Domicile
Ct
Voting Board Members
12
Independent Board Members
12
Employees
1
Volunteers
60

Preparer

Firm
COMER & COMPANY CPA'S LLC
Address
61 MAIN STREET, MIDDLETOWN, CT 06457-3408
Preparer
Thomas D Comer CPA
Phone
8603462100
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The organization's primary purpose is to preserve land as open space and to educate the public about open space and natural surroundings. The organization works individually and in partnership with other similar organizations to acquire land for preservation. The organization hosts several educational programs each year that support the mission.

Financial Statement Notes

Schedule D, Page 1, Part II, Line 5

Ehlt's conservation easements are still owned/or occupied by avid conservationists who actively monitor their own property. In addition, the properties are walked annually and retagged as needed. Ehlt is committed to addressing any encroachment problems quickly. In the past, resolution has involved such measures as working with the land owners, involving the town or the threat of legal action. Boundaries that have had encroachment issues are emphasized with split rail fences or other permanent structures and/or signage.

Schedule D, Page 1, Part II, Line 9

Conservation easements that were donated to ehlt are not recorded on the balance sheet as they are assigned a value of 0. This follows the common practice of smaller, locally based conservancy organizations that tend to not capitalize such acquisitions. If ehlt paid for the easement, the easement is valued at the price paid.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0THE ORGANIZATION'S PRIMARY PURPOSE IS TO PRESERVE LAND AS OPEN SPACE AND TO EDUCATE THE PUBLIC ABOUT OPEN SPACE AND NATURAL SURROUNDINGS. THE ORGANIZATION WORKS INDIVIDUALLY AND IN PARTNERSHIP WITH OTHER SIMILAR ORGANIZATIONS TO ACQUIRE LAND FOR PRESERVATION. THE ORGANIZATION HOSTS SEVERAL EDUCATIONAL PROGRAMS EACH YEAR THAT SUPPORT THE MISSION.
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IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0LAND ACQUISITION EXPENSES
IRS990/OtherExpensesGrp/Desc1GRANT EXPENSES
IRS990/OtherExpensesGrp/Desc2STEWARDSHIP EXPENSES
IRS990/OtherExpensesGrp/Desc3CALENDAR EXPENSES
IRS990/OtherExpensesGrp/ProgramServicesAmt068358
IRS990/OtherExpensesGrp/ProgramServicesAmt163073
IRS990/OtherExpensesGrp/ProgramServicesAmt228920
IRS990/OtherExpensesGrp/ProgramServicesAmt310721
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IRS990/OtherExpensesGrp/TotalAmt163073
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IRS990/PartialLiquidationInd0false
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IRS990/PayrollTaxesGrp/ProgramServicesAmt02757
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IRS990/PrincipalOfficerNm0JOENE HENDRY
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IRS990/ProgSrvcAccomActy2Grp/Desc0SCHOLARSHIP AWARDED TO DESERVING STUDENT IN ORDER TO PROMOTE ENVIRONMENTAL STUDIES.
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt07500
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0291990
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0501047
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01614
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01311
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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt085
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt019569
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01658
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01970
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02292
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt024023
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IRS990ScheduleA/InvestmentIncomePYPct00.01000
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0109897
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0119712
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt040923
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01753643
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/EquipmentGrp/BookValueAmt03765
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0941
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt03783479
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IRS990ScheduleD/PreservationPublicUseInd0X
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IRS990ScheduleD/StatesEasementsHeldCnt01
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0EHLT'S CONSERVATION EASEMENTS ARE STILL OWNED/OR OCCUPIED BY AVID CONSERVATIONISTS WHO ACTIVELY MONITOR THEIR OWN PROPERTY. IN ADDITION, THE PROPERTIES ARE WALKED ANNUALLY AND RETAGGED AS NEEDED. EHLT IS COMMITTED TO ADDRESSING ANY ENCROACHMENT PROBLEMS QUICKLY. IN THE PAST, RESOLUTION HAS INVOLVED SUCH MEASURES AS WORKING WITH THE LAND OWNERS, INVOLVING THE TOWN OR THE THREAT OF LEGAL ACTION. BOUNDARIES THAT HAVE HAD ENCROACHMENT ISSUES ARE EMPHASIZED WITH SPLIT RAIL FENCES OR OTHER PERMANENT STRUCTURES AND/OR SIGNAGE.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CONSERVATION EASEMENTS THAT WERE DONATED TO EHLT ARE NOT RECORDED ON THE BALANCE SHEET AS THEY ARE ASSIGNED A VALUE OF 0. THIS FOLLOWS THE COMMON PRACTICE OF SMALLER, LOCALLY BASED CONSERVANCY ORGANIZATIONS THAT TEND TO NOT CAPITALIZE SUCH ACQUISITIONS. IF EHLT PAID FOR THE EASEMENT, THE EASEMENT IS VALUED AT THE PRICE PAID.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 1, PART II, LINE 5
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 1, PART II, LINE 9
IRS990ScheduleD/TotalAcreageCnt0199.44
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03787244
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0ROBERT SMITH
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0FORMER PRES.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt03600
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0LAND DEPOSIT
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION ENTERED A CONTRACT TO BUY A PIECE OF LAND OWNED BY THE FORMER PRESIDENT.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0true
IRS990ScheduleM/RealEstateOtherGrp/ContributionCnt02
IRS990ScheduleM/RealEstateOtherGrp/MethodOfDeterminingRevenuesTxt0APPRAISED VALUE
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IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0true
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt01
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt0FAIR MARKET VALUE
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IRS990ScheduleM/SupplementalInformationDetail/ExplanationTxt0EHLT HOLDS PROPERTY IN PERPETUITY UNLESS, AT THE TIME OF A PARCEL'S/PROPERTY'S AQUISITION, IT IS EXPRESSLY AGREED BY BOTH THE SELLING AND/OR DONATING PARTY AND EHLT THAT THE PARCEL/PROPERTY IS FOR RESALE OR TRADE PURPOSES.
IRS990ScheduleM/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE M, PAGE 1, PART I, LINE 30B
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S PRIMARY PURPOSE IS TO PRESERVE LAND AS OPEN SPACE AND TO EDUCATE THE PUBLIC ABOUT OPEN SPACE AND NATURAL SURROUNDINGS. THE ORGANIZATION WORKS INDIVIDUALLY AND IN PARTNERSHIP WITH OTHER SIMILAR ORGANIZATIONS TO ACQUIRE LAND FOR PRESERVATION. THE ORGANIZATION HOSTS SEVERAL EDUCATIONAL PROGRAMS EACH YEAR THAT SUPPORT THE MISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PETE GOVERT NICOLE GOVERT EX. DIRECTOR BOARD MEMBER PARENT/CHILD JOENE HENDRY RALPH CHAPPELL BOARD MEMBER BOARD MEMBER SPOUSES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EHLT HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE LAND TRUST IS MADE UP OF MEMBERS THAT PAY ANNUAL DUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EHLT MEMBERS VOTE ON BYLAW CHANGES, ELECT DIRECTORS AND MAY TRANSACT OTHER BUSINESS AS PRESENTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF DIRECTORS REVIEWED A COPY OF THE 990 PRIOR TO ITS BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DIRECTORS MUST ANNUALLY DISCLOSE ANY CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2

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