Civic Intelligence

Iupat District Council 81 Joint Apprenticeship and Training Trust

990 • Fiscal year 2017 • EIN 20-3834228

Jul 01, 2016 to Jun 30, 2017 • Filed on May 01, 2018

5738 NW Second StreetDes Moines, IA 50313

(515) 289-0482

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

26th percentile

0.01x

Higher debt load relative to assets than 26% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

26th percentile

0.02x

Higher debt load relative to revenue than 26% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

86th percentile

35%

Higher net margin than 86% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

81st percentile

21%

Faster asset growth than 81% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

65th percentile

13%

Faster revenue growth than 65% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$1,425,310

Up $247,945 (+21%) from 2016

Net Assets

Up

$1,411,891

Up $239,701 (+20%) from 2016

Liabilities

Up

$13,419

Up $8,244 (+159%) from 2016

Revenue

Up

$688,500

Up $78,594 (+13%) from 2016

Expenses

Up

$448,799

Up $190,807 (+74%) from 2016

Net Income

Down

$239,701

Down $112,213 (-32%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $447,392Liabilities 2011: $02011Assets 2012: $533,230Liabilities 2012: $0Net Assets 2012: $533,2302012Assets 2013: $600,126Liabilities 2013: $1,169Net Assets 2013: $598,9572013Assets 2014: $597,698Liabilities 2014: $0Net Assets 2014: $597,6982014Assets 2015: $622,937Liabilities 2015: $790Net Assets 2015: $622,1472015Assets 2016: $1,177,365Liabilities 2016: $5,175Net Assets 2016: $1,172,1902016Assets 2017: $1,425,310Liabilities 2017: $13,419Net Assets 2017: $1,411,8912017Assets 2018: $1,559,348Liabilities 2018: $13,752Net Assets 2018: $1,545,5962018Assets 2019: $1,553,658Liabilities 2019: $3,364Net Assets 2019: $1,550,2942019Assets 2020: $2,562,197Liabilities 2020: $8,554Net Assets 2020: $2,553,6432020Assets 2021: $3,072,358Liabilities 2021: $23,053Net Assets 2021: $3,049,3052021Assets 2022: $3,193,409Liabilities 2022: $23,017Net Assets 2022: $3,170,3922022Assets 2023: $3,261,770Liabilities 2023: $26,328Net Assets 2023: $3,235,4422023Assets 2024: $3,357,488Liabilities 2024: $34,802Net Assets 2024: $3,322,6862024Assets 2025: $3,207,109Liabilities 2025: $21,612Net Assets 2025: $3,185,4972025

Highlighted filing

2017

Assets$1,425,310
Liabilities$13,419
Net Assets$1,411,891

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $119,185Expenses 2011: $128,236Net Income 2011: -$9,0512011Revenue 2012: $174,690Expenses 2012: $88,852Net Income 2012: $85,8382012Revenue 2013: $230,860Expenses 2013: $165,133Net Income 2013: $65,7272013Revenue 2014: $199,011Expenses 2014: $200,270Net Income 2014: -$1,2592014Revenue 2015: $211,571Expenses 2015: $187,122Net Income 2015: $24,4492015Revenue 2016: $609,906Expenses 2016: $257,992Net Income 2016: $351,9142016Revenue 2017: $688,500Expenses 2017: $448,799Net Income 2017: $239,7012017Revenue 2018: $552,567Expenses 2018: $566,862Net Income 2018: -$14,2952018Revenue 2019: $549,988Expenses 2019: $580,946Net Income 2019: -$30,9582019Revenue 2020: $964,996Expenses 2020: $745,344Net Income 2020: $219,6522020Revenue 2021: $1,182,726Expenses 2021: $774,167Net Income 2021: $408,5592021Revenue 2022: $990,136Expenses 2022: $869,049Net Income 2022: $121,0872022Revenue 2023: $1,095,381Expenses 2023: $1,030,331Net Income 2023: $65,0502023Revenue 2024: $1,103,437Expenses 2024: $1,016,193Net Income 2024: $87,2442024Revenue 2025: $1,006,929Expenses 2025: $1,144,118Net Income 2025: -$137,1892025

Highlighted filing

2017

Revenue$688,500
Expenses$448,799
Net Income$239,701
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 1, 2018
Return Version
2016v3.0
Gross Receipts
$688,500
Mission and Program Overview

Mission

Apprenticeship and training program

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,172,190$1,411,891▲ $239,701
Cash and Non-Interest-Bearing Accounts-$647,898-
Savings and Temporary Cash Investments$1,017,158$596,058▼ $421,100
Land, Buildings, and Equipment, Net$111,023$131,030▲ $20,007
Accounts Receivable$44,374$45,671▲ $1,297
Prepaid Expenses and Deferred Charges$4,810$4,653▼ $157
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,177,365$1,425,310▲ $247,945
Liabilities
Accounts Payable and Accrued Expenses$5,175$13,419▲ $8,244
Total Liabilities$5,175$13,419▲ $8,244
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,172,190$1,411,891▲ $239,701
Total Liabilities and Net Assets / Fund Balance$1,177,365$1,425,310▲ $247,945

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$131,030$63,827$194,857
Compensation and Service Providers

Board Members and Trustees

NameTitle
Paul ComiskeyTrustee - Co-chair
Robert GilmoreTrustee - Co-chair
Adam DrakeTrustee
Brock AunanTrustee
Jason KnightTrustee
Jd FitchTrustee
Robert RoeTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$685,078
Investment Income
$618
Other Revenue
$2,804
Change in Net Assets
$239,701

Audited Revenue Reconciliation

Revenue per Audited Statements
$688,500
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$688,500
Total Revenue per Form 990
$688,500
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$257,180
Salaries, Compensation, and Employee Benefits$191,619
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$153,359--$153,359
Occupancy$86,522--$86,522
Office Expenses-$20,492-$20,492
Advertising-$18,529-$18,529
Depreciation Depletion$18,307--$18,307
Payroll Taxes$16,765--$16,765
Pension Plan Contributions$11,280--$11,280
Travel$11,156--$11,156
Other Employee Benefits$10,215--$10,215
Fees for Services Legal-$6,704-$6,704
Fees for Services Accounting-$6,000-$6,000
Fees for Services Other-$4,651-$4,651
Other Expenses$1,840--$1,840
Insurance-$1,574-$1,574
Total Functional Expenses$390,849$57,950$0$448,799

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$448,799
Total Expenses per Audited Statements$448,799
Total Expenses per Form 990$448,799
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
No
Audit committee
Yes
Backup withholding compliance
Yes
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
No
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, Part VI, Section A, Line 7A

Board of trustees members are appointed. The iupat district council 81 business manager/secretary treasurer shall appoint all labor representatives. Management trustees shall be selected by the employer segment of the fund.

Form 990, Part VI, Section A, Line 8B

There are no committees with the authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11B

Form 990 is provided to the entire board of trustees for review and approval prior to filing.

Form 990, Part VI, Section C, Line 19

The fund's governing documents, conflict of interest policy and financial statements are made available upon request at the fund's office in des moines, ia.

Filing and Contact Details

Filer

Filer Name
Iupat District Council 81 Joint
EIN
20-3834228
Phone
5152890482
Address
5738 NW SECOND STREET, DES MOINES, IA 50313

Signing Officer

Name
Robert Gilmore
Title
Trustee
Phone
5152890482
Signed
2018-05-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Gilmore
Formed
2005
Legal Domicile
Ia
Voting Board Members
6
Independent Board Members
6
Employees
17
Volunteers
0

Preparer

Firm
Legacy Professionals Llp
Address
6800 FRANCE AVENUE SO SUITE 550, EDINA, MN 55435
Preparer
Eric C Baertsch
Phone
9528413950
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Accounting principles generally accepted in the united states of america require the fund to evaluate tax positions taken by the fund and recognize a tax liability if the fund has taken an uncertain position that more likely than not would not be sustained upon examination by tax authorities. The fund is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

Raw XML Appendix381 raw XML fields

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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE FUND TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND RECOGNIZE A TAX LIABILITY IF THE FUND HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0131030
IRS990ScheduleD/TotalExpensesPerForm990Amt0448799
IRS990ScheduleD/TotalRevenuePerForm990Amt0688500
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0688500
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0448799
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd00
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE RACIAL NONDISCRIMINATORY POLICY OF THE FUND IS MADE KNOWN THROUGH THE USE OF LITERATURE WHICH HAS BEEN DISTRIBUTED TO UNION MEMBERS AND EMPLOYERS AND TO APPLICANTS AT THE TIME OF APPLICATION.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1NO SCHOLARSHIPS OR OTHER FINANCIAL ASSISTANCE ARE AWARDED.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD OF TRUSTEES MEMBERS ARE APPOINTED. THE IUPAT DISTRICT COUNCIL 81 BUSINESS MANAGER/SECRETARY TREASURER SHALL APPOINT ALL LABOR REPRESENTATIVES. MANAGEMENT TRUSTEES SHALL BE SELECTED BY THE EMPLOYER SEGMENT OF THE FUND.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS PROVIDED TO THE ENTIRE BOARD OF TRUSTEES FOR REVIEW AND APPROVAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FUND'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST AT THE FUND'S OFFICE IN DES MOINES, IA.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01177365
IRS990/TotalAssetsEOYAmt01425310
IRS990/TotalAssetsGrp/BOYAmt01177365
IRS990/TotalAssetsGrp/EOYAmt01425310
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt057950
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0390849
IRS990/TotalFunctionalExpensesGrp/TotalAmt0448799
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05175
IRS990/TotalLiabilitiesEOYAmt013419
IRS990/TotalLiabilitiesGrp/BOYAmt05175
IRS990/TotalLiabilitiesGrp/EOYAmt013419
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01172190
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01411891
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0390849
IRS990/TotalProgramServiceRevenueAmt0685078
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt03422
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0685078
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0688500
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01177365
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01425310
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt011156
IRS990/TravelGrp/TotalAmt011156
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05738 NW SECOND STREET
IRS990/USAddress/CityNm0DES MOINES
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd050313
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT GILMORE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum05152890482
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IUPAT DISTRICT COUNCIL 81 JOINT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0APPRENTICESHIP AND TRAINING TRUST
ReturnHeader/Filer/BusinessNameControlTxt0IUPA
ReturnHeader/Filer/EIN0203834228
ReturnHeader/Filer/PhoneNum05152890482
ReturnHeader/Filer/USAddress/AddressLine1Txt05738 NW SECOND STREET
ReturnHeader/Filer/USAddress/CityNm0DES MOINES
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd050313
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId03428B4175297A3132285363BF2C3D63B39D3FCF7
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0611F71761DA557811C6832571D80EF68BADC29AD
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt012.197.118.215
ReturnHeader/FilingSecurityInformation/IPDt02018-05-01
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm016:14:51
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0320043599
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LEGACY PROFESSIONALS LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06800 FRANCE AVENUE SO SUITE 550
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EDINA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055435
ReturnHeader/PreparerPersonGrp/PhoneNum09528413950
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ERIC C BAERTSCH
ReturnHeader/ReturnTs02018-05-08T11:54:31-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.21$0.02$3.19$1.01$1.14$0.14
2024Detailed filing. Detailed filing data is available for this year.$3.36$0.03$3.32$1.10$1.02$0.09
2023Detailed filing. Detailed filing data is available for this year.$3.26$0.03$3.24$1.10$1.03$0.07
2022Detailed filing. Detailed filing data is available for this year.$3.19$0.02$3.17$0.99$0.87$0.12
2021Detailed filing. Detailed filing data is available for this year.$3.07$0.02$3.05$1.18$0.77$0.41
2020Detailed filing. Detailed filing data is available for this year.$2.56$0.01$2.55$0.96$0.75$0.22
2019Summary only. Only limited summary data is available for this year.$1.55$0.00$1.55$0.55$0.58$0.03
2018Summary only. Only limited summary data is available for this year.$1.56$0.01$1.55$0.55$0.57$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.43$0.01$1.41$0.69$0.45$0.24
2016Detailed filing. Detailed filing data is available for this year.$1.18$0.01$1.17$0.61$0.26$0.35
2015Detailed filing. Detailed filing data is available for this year.$0.62$0.00$0.62$0.21$0.19$0.02
2014Summary only. Only limited summary data is available for this year.$0.60$0.00$0.60$0.20$0.20$0.00
2013Summary only. Only limited summary data is available for this year.$0.60$0.00$0.60$0.23$0.17$0.07
2012Summary only. Only limited summary data is available for this year.$0.53$0.00$0.53$0.17$0.09$0.09
2011Summary only. Only limited summary data is available for this year.$0.45$0.00$0.12$0.13$0.01
Peer Organizations

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