Civic Intelligence

Creativets

990 • Fiscal year 2023 • EIN 46-3617663

Jul 01, 2022 to Jun 30, 2023 • Filed on Mar 12, 2024

1123 12th Ave S Unit BNashville, TN 37203

(888) 585-3799

Siviq Scores

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

Liabilities / Assets

84th percentile

0.51x

Higher debt load relative to assets than 84% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

78th percentile

0.44x

Higher debt load relative to revenue than 78% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

66th percentile

13%

Higher net margin than 66% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

68th percentile

$100,500

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 7.0% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

96th percentile

154%

Faster asset growth than 96% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

87th percentile

67%

Faster revenue growth than 87% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$1,230,302

Up $745,422 (+154%) from 2022

Net Assets

Up

$601,815

Up $262,815 (+78%) from 2022

Liabilities

Up

$628,487

Up $482,607 (+331%) from 2022

Revenue

Up

$1,437,638

Up $577,208 (+67%) from 2022

Expenses

Up

$1,254,305

Up $411,402 (+49%) from 2022

Net Income

Up

$183,333

Up $165,806 (+946%) from 2022

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2014: $7,130Liabilities 2014: $02014Assets 2015: $56,259Liabilities 2015: $6,1562015Assets 2016: $37,518Liabilities 2016: $2,9472016Assets 2017: $45,627Liabilities 2017: $13,1962017Assets 2018: $191,946Liabilities 2018: $44,014Net Assets 2018: $147,9322018Assets 2019: $253,404Liabilities 2019: $3,800Net Assets 2019: $249,6042019Assets 2020: $323,997Liabilities 2020: $40,654Net Assets 2020: $283,3432020Assets 2021: $438,485Liabilities 2021: $117,012Net Assets 2021: $321,4732021Assets 2022: $484,880Liabilities 2022: $145,880Net Assets 2022: $339,0002022Assets 2023: $1,230,302Liabilities 2023: $628,487Net Assets 2023: $601,8152023Assets 2024: $1,472,485Liabilities 2024: $586,473Net Assets 2024: $886,0122024Assets 2025: $4,637,769Liabilities 2025: $1,685,972Net Assets 2025: $2,951,7972025

Highlighted filing

2023

Assets$1,230,302
Liabilities$628,487
Net Assets$601,815

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2014: $32,122Expenses 2014: $24,992Net Income 2014: $7,1302014Revenue 2015: $118,193Expenses 2015: $75,220Net Income 2015: $42,9732015Revenue 2016: $117,731Expenses 2016: $133,263Net Income 2016: -$15,5322016Revenue 2017: $120,558Expenses 2017: $122,698Net Income 2017: -$2,1402017Revenue 2018: $308,898Expenses 2018: $215,399Net Income 2018: $93,4992018Revenue 2019: $397,635Expenses 2019: $302,096Net Income 2019: $95,5392019Revenue 2020: $664,281Expenses 2020: $630,542Net Income 2020: $33,7392020Revenue 2021: $680,703Expenses 2021: $642,573Net Income 2021: $38,1302021Revenue 2022: $860,430Expenses 2022: $842,903Net Income 2022: $17,5272022Revenue 2023: $1,437,638Expenses 2023: $1,254,305Net Income 2023: $183,3332023Revenue 2024: $2,221,915Expenses 2024: $1,937,718Net Income 2024: $284,1972024Revenue 2025: $4,344,407Expenses 2025: $2,278,622Net Income 2025: $2,065,7852025

Highlighted filing

2023

Revenue$1,437,638
Expenses$1,254,305
Net Income$183,333
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Mar 12, 2024
Return Version
2022v5.0
Gross Receipts
$1,463,777
Mission and Program Overview

Mission

To empower wounded veterans to heal through the arts and music, using tools they can use the rest of their lives to combat stress, depression, and other side effects of war. These programs also enable veterans to see their own capacity for success in an area outside the battlefield.

To empower wounded veterans to heal through the arts and music, giving veterans tools they can use to combat stress, depression, and other side effects of war and enabling them to see their own capacity for success.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$342,501$448,596▲ $106,095
Pledges and Grants Receivable$23,550$148,568▲ $125,018
Land, Buildings, and Equipment, Net$52,092$102,616▲ $50,524
Prepaid Expenses and Deferred Charges$16,229$26,027▲ $9,798
Cash and Non-Interest-Bearing Accounts$50,508$7,246▼ $43,262
Total Assets$484,880$1,230,302▲ $745,422
Other Assets Total-$497,249-
Liabilities
Other Liabilities-$507,823-
Accounts Payable and Accrued Expenses$66,398$120,664▲ $54,266
Deferred Revenue$79,482--
Total Liabilities$145,880$628,487▲ $482,607
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$320,450$465,607▲ $145,157
Net Assets With Donor Restrictions$18,550$136,208▲ $117,658
Total Net Assets Fund Balance$339,000$601,815▲ $262,815
Total Liabilities and Net Assets / Fund Balance$484,880$1,230,302▲ $745,422

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$38,468$30,129$68,597
Other Land Buildings$60,642$7,703$68,345
Leasehold Improvements$3,506$3,885$7,391
Other Assets Org$497,249--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Richard CasperExecutive DiFT$100,500$100,500

Board Members and Trustees

NameTitle
Luke PellBoard Chair
Nanette LeonardVice Chair
Brandon DeatheridgeBoard Member
Jason RittenberryBoard Member
Kelly RichBoard Member
Linda TarrsonBoard Member
Will ParkerSecretary
Larry FeltsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,418,096
Program Service Revenue
$0
Investment Income
$3,161
Other Revenue
$16,381
All Other Contributions
$1,324,614
Change in Net Assets
$183,333

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,437,638
Revenue Not Reported on Form 990
$240,010
Total Revenue per Audited Statements
$1,677,648
Total Revenue per Form 990
$1,437,638
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$723,110
Salaries, Compensation, and Employee Benefits$481,060
Total Fundraising Expense$114,012
Grants and Similar Amounts Paid$50,135
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$230,738$16,605$44,917$292,260
Travel$135,828$248$2,216$138,292
Current Officers, Directors, Trustees, and Key Employees$97,374$227$11,785$109,386
Occupancy$76,693$14,233-$90,926
Payroll Taxes$38,539$40,875-$79,414
Grants to Domestic Individuals$50,135--$50,135
Fees for Services Other$16,951$1,124$20,062$38,137
Other Expenses$30,478$2,594$7,148$30,478
Fees for Services Accounting-$26,200-$26,200
Advertising$30-$18,024$18,054
Insurance-$16,518-$16,518
Depreciation Depletion-$14,464-$14,464
Conferences and Meetings$5,250-$8,107$13,357
Office Expenses$4,194$3,199$1,333$8,726
Information Technology$5,676$363-$6,039
Total Functional Expenses$1,003,494$136,799$114,012$1,254,305

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,494,315
Expenses per Audited Statements$1,254,305
Total Expenses per Form 990$1,254,305
Expenses Not Reported on Form 990$240,010
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$26,139
Fundraising Gross Income$26,139
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$119,621$26,139$3,485$22,654
Total Events$119,621$26,139$26,139-
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
-OfficerAccounting FeesNo$19,200
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities$507,823
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
Yes
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 11B

A copy of the form 990 is reviewed by the cfo, executive director, and finance chair prior to filing with the irs.

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

Compensation for the executive director is determined by the board of directors. The board votes to approve salaries and bonuses for the fiscal year.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents are made available to the public upon request and on the giving matters website.

Filing and Contact Details

Filer

Filer Name
Creativets
EIN
46-3617663
Phone
8885853799
Address
1123 12TH AVE S UNIT B, NASHVILLE, TN 37203

Signing Officer

Name
Richard Casper
Title
Executive Director
Phone
8885853799
Signed
2024-03-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Casper
Formed
2013
Legal Domicile
Il
Voting Board Members
8
Independent Board Members
8
Employees
10
Volunteers
251

Preparer

Firm
Blankenship CPA Group Pllc
Address
917 CONFERENCE DR, GOODLETTSVILLE, TN 37072-2162
Preparer
Jessica Freeman
Phone
6158598800
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To empower wounded veterans to heal through the arts and music, using tools they can use the rest of their lives to combat stress, depression, and other side effects of war. These programs also enable veterans to see their own capacity for success in an arena outside the battlefield.

Form 990, Part V

Line 4a, continued: number of in-house songwriting and guitar lessons, hosted at the creativets headquarters in nashville, tn with hit song writer jesse wayne taylor. Through this program, veterans can simply walk in to our facility, or log on virtually, where they are provided with lifesaving songwriting and music lessons without the need to wait for our next scheduled program. We also launched community programs hosted at our veteran center in nashville where local veterans could attend guitar, songwriting, or even vocal coaching for single day events. This allows us to make an impact on those veterans right here in our own local area. These have been incredibly successful and will continue to be offered throughout the 2023-2024 fiscal year. --- line 4b, continued: layer of the whole health process to our programs by improving the way that veterans care for their bodies. Creativets was also excited to partner with the glassell school of art at the museum of fine arts - houston for our first (of many) winter art programs. This 2-week program was modeled after our summer programs but offered in houston, tx where the winter weather was not so extreme. This class focused on sculpture and ceramics, but it also included elements of mixed media, woodworking, metal working, photography, and other mediums. The program was a huge success and gave us the opportunity to showcase our healing process with an entire new community of veterans and civilians. We have already scheduled a second program for the fiscal year of 2023-2024. As with songwriting, we also introduced community art programs in nashville, tn that ranged from collage and painting, to photography and leatherworking. These single day programs allow those local veterans with a busy schedule to have the opportunity to learn about art, meet other veterans and create something healing. Other art programs, such as astrophotography, virtual programs, and va partner programs were also maintained and expanded during 2022-2023. These will continue to offer entry and follow up opportunities for our veterans who are either on our waiting list or have already completed our other veteran art programs. All of this was made possible with the support of our generous donors and supporters. We exceeded our budgeted expenses, but due to this support, we were able to afford these additional programs and build on to our foundation programs for the future.

Form 990, Part XI, Line 9

Asc 842 adoption adjustment 79,482

Financial Statement Notes

Schedule D, Page 4, Part XIII

Income taxes creativets is exempt from federal and state income taxes under internal revenue code section 501(c)(3) and the laws of the state of illinois. Creativets has recognized in the financial statements the effects of all tax positions and continually evaluates expiring statutes of limitations, audits, changes in tax law, and new authoritative rulings. Creativets is not aware of any circumstances or events that make it reasonably possible that unrecognized tax benefits may increase or decrease within 12 months of the statement of financial position date.

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IRS990/ProgSrvcAccomActy2Grp/Desc0INTRODUCTION TO ART FOR VETERANS - DUE TO OUR SUCCESSFUL FUNDRAISING DURING THIS YEAR, CREATIVETS WAS ABLE TO OFFER A 3RD INTRODUCTION TO ART FOR VETERANS PROGRAM THIS SUMMER. THIS WAS THE FIRST TIME THAT WE HAVE HOSTED THREE OF OUR 3-WEEK ART PROGRAMS DURING ONE SUMMER SEASON. TWO OF THE PROGRAMS WERE HOSTED AT THE SCHOOL OF THE ART INSTITUTE OF CHICAGO, AND ONE WAS HOSTED AT BELMONT UNIVERSITY. THESE PROGRAMS PROVIDED OUR HIGH QUALITY, MULTI-DISCIPLINE VISUAL ART PROGRAMMING, BUT HAD A NEW TWIST. AT THE BELMONT UNIVERSITY CLASS, CREATIVETS BROUGHT IN ONE OF OUR ALUMNI WHO NOW OWNS HIS OWN CATERING COMPANY TO PROVIDE MEALS FOR THE VETERANS AND TEACH THEM ABOUT THE BENEFITS OF MAINTAINING A HEALTHY DIET. THIS ADDS ANOTHER -- CONTINUED ON SCHEDULE O
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INCOME TAXES CREATIVETS IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND THE LAWS OF THE STATE OF ILLINOIS. CREATIVETS HAS RECOGNIZED IN THE FINANCIAL STATEMENTS THE EFFECTS OF ALL TAX POSITIONS AND CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, CHANGES IN TAX LAW, AND NEW AUTHORITATIVE RULINGS. CREATIVETS IS NOT AWARE OF ANY CIRCUMSTANCES OR EVENTS THAT MAKE IT REASONABLY POSSIBLE THAT UNRECOGNIZED TAX BENEFITS MAY INCREASE OR DECREASE WITHIN 12 MONTHS OF THE STATEMENT OF FINANCIAL POSITION DATE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XIII
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0CREATIVETS PARTNERS WITH UNIVERSITIES TO PROVIDE FULLY ACCREDITED ART PROGRAMS FOR APPLICANTS. THESE PROGRAMS ARE OFFERED TO ALL COMBAT MILITARY VETERANS. THE FOLLOWING FACTORS ARE CONSIDERED WHEN DETERMINING ELIGIBILITY FOR THE ART PROGRAM: - THEY MUST BE COMBAT VETERANS MEANING THEY SERVED IN AN ACTIVE COMBAT REGION DURING THEIR TIME IN SERVICE. - IDEALLY, THEY HAVE LITTLE TO NO ART EXPERIENCE. - VA DISABILITY RATING - THEY MUST BE ABLE TO MAKE THE TRIP TO THE UNIVERSITY HOSTING THEIR CLASS ELIGIBILITY IS NOT DETERMINED BASED ON BRANCH OF SERVICE, GENDER OR SEX, RACE OR ETHNICITY, SEXUAL ORIENTATION, AGE, OR ABILITY TO PAY.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 4, PART IV
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt04FOCUSLARRY FELTS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0OFFICER
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IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0LARRY FELTS OWNS 4FOCUS LLC, A COMPANY THAT PROVIDES THE ORGANIZATION WITH ACCOUNTING SERVICES.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO EMPOWER WOUNDED VETERANS TO HEAL THROUGH THE ARTS AND MUSIC, USING TOOLS THEY CAN USE THE REST OF THEIR LIVES TO COMBAT STRESS, DEPRESSION, AND OTHER SIDE EFFECTS OF WAR. THESE PROGRAMS ALSO ENABLE VETERANS TO SEE THEIR OWN CAPACITY FOR SUCCESS IN AN ARENA OUTSIDE THE BATTLEFIELD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LINE 4A, CONTINUED: NUMBER OF IN-HOUSE SONGWRITING AND GUITAR LESSONS, HOSTED AT THE CREATIVETS HEADQUARTERS IN NASHVILLE, TN WITH HIT SONG WRITER JESSE WAYNE TAYLOR. THROUGH THIS PROGRAM, VETERANS CAN SIMPLY WALK IN TO OUR FACILITY, OR LOG ON VIRTUALLY, WHERE THEY ARE PROVIDED WITH LIFESAVING SONGWRITING AND MUSIC LESSONS WITHOUT THE NEED TO WAIT FOR OUR NEXT SCHEDULED PROGRAM. WE ALSO LAUNCHED COMMUNITY PROGRAMS HOSTED AT OUR VETERAN CENTER IN NASHVILLE WHERE LOCAL VETERANS COULD ATTEND GUITAR, SONGWRITING, OR EVEN VOCAL COACHING FOR SINGLE DAY EVENTS. THIS ALLOWS US TO MAKE AN IMPACT ON THOSE VETERANS RIGHT HERE IN OUR OWN LOCAL AREA. THESE HAVE BEEN INCREDIBLY SUCCESSFUL AND WILL CONTINUE TO BE OFFERED THROUGHOUT THE 2023-2024 FISCAL YEAR. --- LINE 4B, CONTINUED: LAYER OF THE WHOLE HEALTH PROCESS TO OUR PROGRAMS BY IMPROVING THE WAY THAT VETERANS CARE FOR THEIR BODIES. CREATIVETS WAS ALSO EXCITED TO PARTNER WITH THE GLASSELL SCHOOL OF ART AT THE MUSEUM OF FINE ARTS - HOUSTON FOR OUR FIRST (OF MANY) WINTER ART PROGRAMS. THIS 2-WEEK PROGRAM WAS MODELED AFTER OUR SUMMER PROGRAMS BUT OFFERED IN HOUSTON, TX WHERE THE WINTER WEATHER WAS NOT SO EXTREME. THIS CLASS FOCUSED ON SCULPTURE AND CERAMICS, BUT IT ALSO INCLUDED ELEMENTS OF MIXED MEDIA, WOODWORKING, METAL WORKING, PHOTOGRAPHY, AND OTHER MEDIUMS. THE PROGRAM WAS A HUGE SUCCESS AND GAVE US THE OPPORTUNITY TO SHOWCASE OUR HEALING PROCESS WITH AN ENTIRE NEW COMMUNITY OF VETERANS AND CIVILIANS. WE HAVE ALREADY SCHEDULED A SECOND PROGRAM FOR THE FISCAL YEAR OF 2023-2024. AS WITH SONGWRITING, WE ALSO INTRODUCED COMMUNITY ART PROGRAMS IN NASHVILLE, TN THAT RANGED FROM COLLAGE AND PAINTING, TO PHOTOGRAPHY AND LEATHERWORKING. THESE SINGLE DAY PROGRAMS ALLOW THOSE LOCAL VETERANS WITH A BUSY SCHEDULE TO HAVE THE OPPORTUNITY TO LEARN ABOUT ART, MEET OTHER VETERANS AND CREATE SOMETHING HEALING. OTHER ART PROGRAMS, SUCH AS ASTROPHOTOGRAPHY, VIRTUAL PROGRAMS, AND VA PARTNER PROGRAMS WERE ALSO MAINTAINED AND EXPANDED DURING 2022-2023. THESE WILL CONTINUE TO OFFER ENTRY AND FOLLOW UP OPPORTUNITIES FOR OUR VETERANS WHO ARE EITHER ON OUR WAITING LIST OR HAVE ALREADY COMPLETED OUR OTHER VETERAN ART PROGRAMS. ALL OF THIS WAS MADE POSSIBLE WITH THE SUPPORT OF OUR GENEROUS DONORS AND SUPPORTERS. WE EXCEEDED OUR BUDGETED EXPENSES, BUT DUE TO THIS SUPPORT, WE WERE ABLE TO AFFORD THESE ADDITIONAL PROGRAMS AND BUILD ON TO OUR FOUNDATION PROGRAMS FOR THE FUTURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE FORM 990 IS REVIEWED BY THE CFO, EXECUTIVE DIRECTOR, AND FINANCE CHAIR PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED BY THE BOARD OF DIRECTORS. THE BOARD VOTES TO APPROVE SALARIES AND BONUSES FOR THE FISCAL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AND ON THE GIVING MATTERS WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ASC 842 ADOPTION ADJUSTMENT 79,482
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART V
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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