Civic Intelligence

Hartshorn School Parent Teacher Organization Inc

EIN 20-0887176 • 501(c)3 • Short Hills, NJ

RevokedPub. 78 EligibleNTEE B94

Profile

To bring into closer relation the home and school so that parents, guardians, administrators and teachers may cooperate intelligently in the education of children and youth; to develop between educators and the general public such united efforts as will promote for all children and youth a quality education; to promote the welfare of children and youth in home, school and community; and to secure adequate laws for the care and protection of children and youth.

Revocation date: Nov 15, 2010

400 Hartshorn DrShort Hills, NJ 07078

www.edline.net/PAGES/HARTSHORN_ES/PTO

Siviq Scores

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

Liabilities / Assets

74th percentile

0.19x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

74th percentile

0.15x

Higher debt load relative to revenue than 74% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

58th percentile

8.6%

Higher net margin than 58% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

79th percentile

24%

Faster asset growth than 79% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

87th percentile

66%

Faster revenue growth than 87% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Down

$358,232

Down $109,672 (-23%) from 2023

Liabilities

Down

$85,092

Down $1,480 (-1.7%) from 2023

Net Assets

Down

$273,140

Down $108,192 (-28%) from 2023

Revenue

Up

$589,553

Up $9,594 (+1.7%) from 2023

Expenses

Up

$697,745

Up $167,617 (+32%) from 2023

Net Income

Down

-$108,192

Down $158,023 (-317%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $186,658Liabilities 2011: $100,524Net Assets 2011: $86,1342011Assets 2012: $172,836Liabilities 2012: $66,156Net Assets 2012: $106,6802012Assets 2013: $170,327Liabilities 2013: $24,247Net Assets 2013: $146,0802013Assets 2014: $184,651Liabilities 2014: $2,844Net Assets 2014: $181,8072014Assets 2015: $275,464Liabilities 2015: $44,034Net Assets 2015: $231,4302015Assets 2016: $330,410Liabilities 2016: $36,535Net Assets 2016: $293,8752016Assets 2017: $309,690Liabilities 2017: $9,513Net Assets 2017: $300,1772017Assets 2018: $343,287Liabilities 2018: $86,877Net Assets 2018: $256,4102018Assets 2019: $264,660Liabilities 2019: $25,575Net Assets 2019: $239,0852019Assets 2020: $274,494Liabilities 2020: $41,712Net Assets 2020: $232,7822020Assets 2021: $276,656Liabilities 2021: $41,934Net Assets 2021: $234,7222021Assets 2022: $378,736Liabilities 2022: $47,235Net Assets 2022: $331,5012022Assets 2023: $467,904Liabilities 2023: $86,572Net Assets 2023: $381,3322023Assets 2024: $358,232Liabilities 2024: $85,092Net Assets 2024: $273,1402024

Highlighted filing

2024

Assets$358,232
Liabilities$85,092
Net Assets$273,140

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $319,421Expenses 2011: $296,612Net Income 2011: $22,8092011Revenue 2012: $273,200Expenses 2012: $252,654Net Income 2012: $20,5462012Expenses 2013: $356,1072013Revenue 2014: $412,885Expenses 2014: $377,158Net Income 2014: $35,7272014Revenue 2015: $482,427Expenses 2015: $432,804Net Income 2015: $49,6232015Revenue 2016: $446,225Expenses 2016: $383,780Net Income 2016: $62,4452016Revenue 2017: $366,506Expenses 2017: $360,204Net Income 2017: $6,3022017Revenue 2018: $315,757Expenses 2018: $331,156Net Income 2018: -$15,3992018Revenue 2019: $276,271Expenses 2019: $286,924Net Income 2019: -$10,6532019Revenue 2020: $132,114Expenses 2020: $138,417Net Income 2020: -$6,3032020Revenue 2021: $142,369Expenses 2021: $140,429Net Income 2021: $1,9402021Revenue 2022: $349,179Expenses 2022: $252,400Net Income 2022: $96,7792022Revenue 2023: $579,959Expenses 2023: $530,128Net Income 2023: $49,8312023Revenue 2024: $589,553Expenses 2024: $697,745Net Income 2024: -$108,1922024

Highlighted filing

2024

Revenue$589,553
Expenses$697,745
Net Income-$108,192

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.58$0.85$2.73$5.90$6.98$1.08
2023Detailed filing. Detailed filing data is available for this year.$4.68$0.87$3.81$5.80$5.30$0.50
2022Detailed filing. Detailed filing data is available for this year.$3.79$0.47$3.32$3.49$2.52$0.97
2021Detailed filing. Detailed filing data is available for this year.$2.77$0.42$2.35$1.42$1.40$0.02
2020Detailed filing. Detailed filing data is available for this year.$2.74$0.42$2.33$1.32$1.38$0.06
2019Detailed filing. Detailed filing data is available for this year.$2.65$0.26$2.39$2.76$2.87$0.11
2018Detailed filing. Detailed filing data is available for this year.$3.43$0.87$2.56$3.16$3.31$0.15
2017Detailed filing. Detailed filing data is available for this year.$3.10$0.10$3.00$3.67$3.60$0.06
2016Detailed filing. Detailed filing data is available for this year.$3.30$0.37$2.94$4.46$3.84$0.62
2015Detailed filing. Detailed filing data is available for this year.$2.75$0.44$2.31$4.82$4.33$0.50
2014Detailed filing. Detailed filing data is available for this year.$1.85$0.03$1.82$4.13$3.77$0.36
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.70$0.24$1.46$3.56
2012Summary only. Only limited summary data is available for this year.$1.73$0.66$1.07$2.73$2.53$0.21
2011Summary only. Only limited summary data is available for this year.$1.87$1.01$0.86$3.19$2.97$0.23
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 8, 2025
Return Version
2023v6.0
Gross Receipts
$693,947
Mission and Program Overview

Mission

To bring into closer relation the home and school so that parents, guardians, administrators and teachers may cooperate intelligently in the education of children and youth; to develop between educators and the general public such united efforts as will promote for all children and youth a quality education; to promote the welfare of children and youth in home, school and community; and to secure adequate laws for the care and protection of children and youth.

The mission of the organization is to bring into closer relation the home and school so that parents, guardians, administrators, and teachers may cooperate intelligently in the education of children and youth; to develop between educators and the general public such united efforts as will promote for all children and youth a quality education; to promote the welfare of children and youth in home, school, and community; and to secure adequate laws for the care and protection of children and youth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$191,296$191,353▲ $57
Cash and Non-Interest-Bearing Accounts$275,558$149,147▼ $126,411
Prepaid Expenses and Deferred Charges$11,575$17,732▲ $6,157
Total Assets$479,479$358,232▼ $121,247
Other Assets Total$1,050--
Liabilities
Deferred Revenue$97,097$85,092▼ $12,005
Other Liabilities$1,050--
Total Liabilities$98,147$85,092▼ $13,055
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$381,332$273,140▼ $108,192
Total Net Assets Fund Balance$381,332$273,140▼ $108,192
Total Liabilities and Net Assets / Fund Balance$479,479$358,232▼ $121,247
Compensation and Service Providers

Board Members and Trustees

NameTitle
Anna SilvermanCo-president
Karen LuftglassCo-president
Hannah AshtonCo-VP-commun
Nejal ShahCo-VP-commun
Leah SoieferCorresp/reco
Dana SimanovskyPast Preside
Devon SeidellTreasurer
Amy BlackVP-finance
Lauren BettmanVP-fundraisi
Amy GaleVP-programs
Revenue and Support

Revenue Composition

Contributions and Grants
$98,500
Program Service Revenue
$475,708
Investment Income
$57
Other Revenue
$15,288
All Other Contributions
$10,602
Change in Net Assets
$-108,192

Audited Revenue Reconciliation

Revenue per Audited Statements
$589,553
Total Revenue per Audited Statements
$589,553
Total Revenue per Form 990
$589,553
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$355,291
Grants and Similar Amounts Paid$342,454
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$342,454--$342,454
All Other Expenses$13,255$17,587-$30,842
Other Expenses$20,784--$20,784
Fees for Services Accounting-$7,050-$7,050
Office Expenses-$5,445-$5,445
Conferences and Meetings-$2,429-$2,429
Insurance-$1,403-$1,403
Total Functional Expenses$663,831$33,914$0$697,745

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$697,745
Total Expenses per Audited Statements$697,745
Total Expenses per Form 990$697,745
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Hartshorn Elementary SchoolShort Hills, NJ-Classroom and Educ$51,562
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$53,797
Fundraising Gross Income$53,797
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Strawberry Fest$40,242$25,805$6,403$19,402
Read-a-thon$25,590$159$159$0
Total Events$119,753$53,797$53,797-
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

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

Governance Explanations

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

The members elect the trustees or their delegates.

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

Form 990, prepared by an independent cpa, is reviewed by the board before signature by the treasurer and filing with the internal revenue service.

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

Each year, the board members are asked to review the organization's conflict of interest policy. Among other things, the policy makes clear that all decisions of the board, officers, and employees (if any) of the organization are made solely on the basis of a desire to promote the best interest of the organization and the public good. The conflict of interest statement requests board members to identify to the best of their knowledge affiliations with organizations that may be potentially related to the financials or other substantive operations of the organization. They are also asked to identify circumstances involving either themselves, or a member of their extended family, that may be construed as a conflict of interest. At the staff level, the organization's personnel also ensure that there are no conflicts of interest when considering the engagement of a new vendor. If a potential conflict is identified, appropriate steps are taken to both assess the nature of the potential conflict and, subsequently, to ensure that the possibility of an actual conflict is mitigated. Such mitigation is managed and the letter and spirit of the conflicts policy are upheld.

Form 990, Page 6, Part VI, Line 15A

There are no employees of the organization.

Form 990, Page 6, Part VI, Line 19

Upon written request to the organization's office.

Filing and Contact Details

Filer

Filer Name
Hartshorn School Parent Teacher
EIN
20-0887176
Phone
9733764575
Address
400 HARTSHORN DR, SHORT HILLS, NJ 07078

Signing Officer

Name
Amy Black
Title
VP-finance
Signed
2025-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karen Luftglass
Formed
2004
Legal Domicile
Nj
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
300

Preparer

Firm
H & J Certified Public Accountants Inc
Address
7555 FREDLE DR STE 110, CONCORD, OH 44077
Preparer
Rolland B Standish
Phone
4409512997
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mission of the organization is to bring into closer relation the home and school so that parents, guardians, administrators, and teachers may cooperate intelligently in the education of children and youth; to develop between educators and the general public such united efforts as will promote for all children and youth a quality education; to promote the welfare of children and youth in home, school, and community; and to secure adequate laws for the care and protection of children and youth.

Financial Statement Notes

Schedule D, Page 3, Part X

Hartshorn pto is exempt from federal income taxes under section 501(c)(3) of the internal revenue code (the "code") as a charitable organization whereby only unrelated business income, as defined by section 509(a)(1) of the code, is subject to federal income tax. Hartshorn pto currently has no unrelated business income. Accordingly, no provision for income taxes has been recorded.

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IRS990/MissionDesc0THE MISSION OF THE ORGANIZATION IS TO BRING INTO CLOSER RELATION THE HOME AND SCHOOL SO THAT PARENTS, GUARDIANS, ADMINISTRATORS, AND TEACHERS MAY COOPERATE INTELLIGENTLY IN THE EDUCATION OF CHILDREN AND YOUTH; TO DEVELOP BETWEEN EDUCATORS AND THE GENERAL PUBLIC SUCH UNITED EFFORTS AS WILL PROMOTE FOR ALL CHILDREN AND YOUTH A QUALITY EDUCATION; TO PROMOTE THE WELFARE OF CHILDREN AND YOUTH IN HOME, SCHOOL, AND COMMUNITY; AND TO SECURE ADEQUATE LAWS FOR THE CARE AND PROTECTION OF CHILDREN AND YOUTH.
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IRS990/OtherExpensesGrp/Desc1FOOD DAYS EXPENSE
IRS990/OtherExpensesGrp/Desc2STEAM CAMP
IRS990/OtherExpensesGrp/Desc3ART & SCIENCE ASSEMBLIES
IRS990/OtherExpensesGrp/ProgramServicesAmt0128444
IRS990/OtherExpensesGrp/ProgramServicesAmt1121719
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IRS990/OtherExpensesGrp/ProgramServicesAmt320784
IRS990/OtherExpensesGrp/TotalAmt0128444
IRS990/OtherExpensesGrp/TotalAmt1121719
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IRS990/PrincipalOfficerNm0KAREN LUFTGLASS
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IRS990/ProgramServiceRevenueGrp/Desc0AFTER SCHOOL CARE TUITION
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0201615
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0HARTSHORN PTO IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE") AS A CHARITABLE ORGANIZATION WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 509(A)(1) OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. HARTSHORN PTO CURRENTLY HAS NO UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalRevenuePerForm990Amt0589553
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0589553
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IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt014437
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt025431
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt026088
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IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt011056
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentOtherEventsAmt05260
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt016316
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0STRAWBERRY FEST
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0READ-A-THON
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IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt09
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt051562
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt0290892
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc0ON BEHALF AMT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0CLASSROOM AND EDUC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0HARTSHORN ELEMENTARY SCHOOL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine2Txt0AND STUDENT RELATED ACTIVITIES
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0400 HARTSHORN DR
IRS990ScheduleI/RecipientTable/USAddress/CityNm0SHORT HILLS
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0NJ
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd007078
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE HARTSHORN PTO, WITH MANY PARENTAL MEMBERS OF ITS ORGANIZATION, HAS A PARTICIPATIVE RELATIONSHIP WITH THE PRINCIPAL AND TEACHERS OF HARTSHORN ELEMENTARY SCHOOL. THE BOARD, REPRESENTING ITS MEMBERSHIP, WORKS WITH THE PRINCIPAL AND TEACHERS TO DETERMINE THE NEEDS OF THE SCHOOL AND THE WELFARE OF ITS STUDENTS. THIS CLOSE RELATIONSHIP PROVIDES A TRANSPARENT ENVIRONMENT FOR USE OF FUNDED ACTIVITIES THROUGH MULTIPLE GRANTS OF CASH OR SCHOOL-RELATED EQUIPMENT/SUPPLIES.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
IRS990ScheduleI/Total501c3OrgCnt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MISSION OF THE ORGANIZATION IS TO BRING INTO CLOSER RELATION THE HOME AND SCHOOL SO THAT PARENTS, GUARDIANS, ADMINISTRATORS, AND TEACHERS MAY COOPERATE INTELLIGENTLY IN THE EDUCATION OF CHILDREN AND YOUTH; TO DEVELOP BETWEEN EDUCATORS AND THE GENERAL PUBLIC SUCH UNITED EFFORTS AS WILL PROMOTE FOR ALL CHILDREN AND YOUTH A QUALITY EDUCATION; TO PROMOTE THE WELFARE OF CHILDREN AND YOUTH IN HOME, SCHOOL, AND COMMUNITY; AND TO SECURE ADEQUATE LAWS FOR THE CARE AND PROTECTION OF CHILDREN AND YOUTH.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS ELECT THE TRUSTEES OR THEIR DELEGATES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990, PREPARED BY AN INDEPENDENT CPA, IS REVIEWED BY THE BOARD BEFORE SIGNATURE BY THE TREASURER AND FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH YEAR, THE BOARD MEMBERS ARE ASKED TO REVIEW THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. AMONG OTHER THINGS, THE POLICY MAKES CLEAR THAT ALL DECISIONS OF THE BOARD, OFFICERS, AND EMPLOYEES (IF ANY) OF THE ORGANIZATION ARE MADE SOLELY ON THE BASIS OF A DESIRE TO PROMOTE THE BEST INTEREST OF THE ORGANIZATION AND THE PUBLIC GOOD. THE CONFLICT OF INTEREST STATEMENT REQUESTS BOARD MEMBERS TO IDENTIFY TO THE BEST OF THEIR KNOWLEDGE AFFILIATIONS WITH ORGANIZATIONS THAT MAY BE POTENTIALLY RELATED TO THE FINANCIALS OR OTHER SUBSTANTIVE OPERATIONS OF THE ORGANIZATION. THEY ARE ALSO ASKED TO IDENTIFY CIRCUMSTANCES INVOLVING EITHER THEMSELVES, OR A MEMBER OF THEIR EXTENDED FAMILY, THAT MAY BE CONSTRUED AS A CONFLICT OF INTEREST. AT THE STAFF LEVEL, THE ORGANIZATION'S PERSONNEL ALSO ENSURE THAT THERE ARE NO CONFLICTS OF INTEREST WHEN CONSIDERING THE ENGAGEMENT OF A NEW VENDOR. IF A POTENTIAL CONFLICT IS IDENTIFIED, APPROPRIATE STEPS ARE TAKEN TO BOTH ASSESS THE NATURE OF THE POTENTIAL CONFLICT AND, SUBSEQUENTLY, TO ENSURE THAT THE POSSIBILITY OF AN ACTUAL CONFLICT IS MITIGATED. SUCH MITIGATION IS MANAGED AND THE LETTER AND SPIRIT OF THE CONFLICTS POLICY ARE UPHELD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THERE ARE NO EMPLOYEES OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UPON WRITTEN REQUEST TO THE ORGANIZATION'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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