TY 2023 Form 990

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) DIANA HAGEN......................................................................
PRESIDENT

1.00
.................

(2) CINDY SMITH......................................................................
1ST VICE PRESIDENT

1.00
.................

(3) TERRI CAMPBELL......................................................................
2ND VICE PRESIDENT

1.00
.................

(4) SABRINA ARSENA......................................................................
SECRETARY

1.00
.................

(5) RUTH FOSTER......................................................................
TREASURER

1.00
.................

(6) MARY DAVIS......................................................................
PAST NATIONAL PRESIDENT

1.00
.................

(7) VICKIE EVANS......................................................................
CHAPLAIN

1.00
.................

(8) JOANNE GLASGOW......................................................................
HISTORIAN

1.00
.................

(9) LORNA LEDOSCHUK......................................................................
NEC

1.00
.................

(10) DEDE THEAL......................................................................
ALT NEC

1.00
.................

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

	(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ...	2d


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......	1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d .....................	2e
3	Subtract line 2e from line 1..................	3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................	4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........	1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d....................	2e
3	Subtract line 2e from line 1...................	3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.....................	4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......	5

- TIN:

SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization

THE AMERICAN LEGION AUXILIARY DEPT

Employer identification number

91-0460585

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 7A	THE ORGANIZATION HAS MEMBERS THAT ELECT ONE OF MORE MEMBERS TO THE GOVERNING BODY.
FORM 990, PART VI, SECTION A, LINE 7B	DECISIONS OF THE GOVERNING BODY CAN BE SUBJECT TO APPROVAL BY THE MEMBERS.
FORM 990, PART VI, SECTION B, LINE 11B	FORM 990 IS REVIEWED BY THE AUDIT AND FINANCE COMMITTEES.
FORM 990, PART VI, SECTION B, LINE 12C	THE ORGANIZATION'S FINANCE COMMITTEE OVERSEES MONITORING AND ENFORCEMENT OF THE CONFLICT OF INTEREST POLICY.
FORM 990, PART VI, SECTION B, LINE 15A	COMPENSATION FOR TOP OFFICIAL IS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE AND THE DEPARTMENT EXECUTIVE COMMITTEE.
FORM 990, PART VI, SECTION C, LINE 19	COPIES OF GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
FORM 990, PART IX, LINE 24E	USO SEATAC: PROGRAM SERVICE EXPENSES 5,925. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,925. SANTOS: PROGRAM SERVICE EXPENSES 4,850. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,850. FIRCREST: PROGRAM SERVICE EXPENSES 4,700. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,700. FISHER HOUSE SEATTLE: PROGRAM SERVICE EXPENSES 4,300. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,300. RETSIL GIFT SHOP: PROGRAM SERVICE EXPENSES 3,150. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,150. NATIONAL MEMBERSHIP EXPENSE: PROGRAM SERVICE EXPENSES 2,713. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,713. WALLA WALLA CORD: PROGRAM SERVICE EXPENSES 2,645. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,645. AMERICAN LAKE GIFT SHOP: PROGRAM SERVICE EXPENSES 2,488. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,488. DEPARTMENT OFFICERS EXPENSES: PROGRAM SERVICE EXPENSES 2,417. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,417. OFFICE SUPPLIES: PROGRAM SERVICE EXPENSES 1,965. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,965. NAT'L PRES PROJECT: PROGRAM SERVICE EXPENSES 1,835. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,835. SANTA'S CASTLE: PROGRAM SERVICE EXPENSES 1,700. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,700. CHRISTMAS CANTEEN BOOK PROGRAM: PROGRAM SERVICE EXPENSES 1,690. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,690. FISHER HOUSE VANCOUVER: PROGRAM SERVICE EXPENSES 1,472. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,472. POSTAGE: PROGRAM SERVICE EXPENSES 1,426. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,426. FISHER HOUSE JBLM: PROGRAM SERVICE EXPENSES 1,420. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,420. OPERATION STORK/AFB: PROGRAM SERVICE EXPENSES 1,291. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,291. USO JBLM: PROGRAM SERVICE EXPENSES 1,265. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,265. SPOKANE VA HOSP WARD SUPPLIES: PROGRAM SERVICE EXPENSES 1,225. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,225. ORTING GIFT SHOP: PROGRAM SERVICE EXPENSES 1,154. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,154. REIMBURSEMENT OF OVERPYAMENT OF DUES: PROGRAM SERVICE EXPENSES 1,128. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,128. PUFL PYMTS TO UNITS: PROGRAM SERVICE EXPENSES 815. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 815. GIRLS NATION FEE: PROGRAM SERVICE EXPENSES 750. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 750. AMERICAN LAKE VA WARD SUPPLIES: PROGRAM SERVICE EXPENSES 600. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 600. CREDIT CARD FEES: PROGRAM SERVICE EXPENSES 589. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 589. SPOKANE VA GIFT SHOP: PROGRAM SERVICE EXPENSES 550. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 550. CANTEEN BOOKS: PROGRAM SERVICE EXPENSES 550. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 550. NATL AUX EMERGENCY FUND (AEF): PROGRAM SERVICE EXPENSES 493. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 493. MEMBERSHIP AWARDS: PROGRAM SERVICE EXPENSES 487. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 487. DEPT CREATIVE ARTS: PROGRAM SERVICE EXPENSES 438. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 438. DUES JUNIORS: PROGRAM SERVICE EXPENSES 427. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2023

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: THE ORGANIZATION SPONSORS VOLUNTEER PROGRAMS ON THE NATIONAL AND LOCAL LEVELS, FOCUSING ON THREE MAJOR AREAS: VETERANS, YOUNG PEOPLE, AND THE COMMUNITY.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	10
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	10
5	Total number of individuals employed in calendar year 2023 (Part V, line 2a) ......	5	2
6	Total number of volunteers (estimate if necessary) .............	6	10
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	160,814	207,535
9	Program service revenue (Part VIII, line 2g) .........	112,064	81,350
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	2,001	1,670
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	7,323	1,401
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	282,202	291,956
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	2,400	5,200
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	63,885	66,355
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	194,565	263,932
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	260,850	335,487
19	Revenue less expenses. Subtract line 18 from line 12.......	21,352	-43,531
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	571,580	556,518
21	Total liabilities (Part X, line 26).............	17,267	39,082
22	Net assets or fund balances. Subtract line 21 from line 20.....	554,313	517,436

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 335,487 including grants of $ ) (Revenue $ )
	PARTICIPATION AND ORGANIZATION OF STATE AND NATIONAL CONVENTIONS OF THE AMERICAN LEGION. SPECIAL MEETINGS AND CONFERENCES HELD FOR CARRYING OUT PROGRAMS AND ASSISTING LOCAL UNITS.

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	N/A

4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	N/A

4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses335,487

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	0	0	0

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

1a	Federated campaigns..		1a
b	Membership dues..		1b	203,232
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e

f	All other contributions, gifts, grants, and similar amounts not included above		1f	4,303

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		207,535

		Business Code
2a	GIRLS STATE	900099	44,657	44,657
b	MISCELLANEOUS	900099	7,453	7,453
c	DPT PROGRAM REVENUE	900099	7,451	7,451
d	FISHER HOUSES	900099	7,144	7,144
e	GIFT SHOPS	900099	6,305	6,305
f	All other program service revenue.		8,340	8,340
g	Total. Add lines 2a–2f .....		81,350

3 Investment income (including dividends, interest, and othersimilar amounts) ......			1,670			1,670
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
			(i) Real	(ii) Personal
6a	Gross rents	6a
b	Less: rental expenses	6b
c	Rental income or (loss)	6c
d	Net rental income or (loss).......
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a
b	Less: cost or other basis and sales expenses	7b
c	Gain or (loss)	7c
d	Net gain or (loss).........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a	1,401
b	Less: direct expenses ...		8b	0
c	Net income or (loss) from fundraising events..			1,401			1,401
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..

Business Code
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......
12	Total revenue. See instructions.....			291,956	81,350	0	3,071

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........	5,200	5,200
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........	63,064	63,064
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......
10	Payroll taxes ...........	3,291	3,291
11	Fees for services (non-employees):
a	Management ......
b	Legal .........
c	Accounting ...........	2,700	2,700
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)
12	Advertising and promotion ....
13	Office expenses .......
14	Information technology ......
15	Royalties ..
16	Occupancy ...........	25,419	25,419
17	Travel ............
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	37,678	37,678
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..
23	Insurance ...	1,824	1,824
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	DUES SENIORS	79,775	79,775
b	GIRLS STATE EXPENSES	38,143	38,143
c	MISCELLANEOUS	10,672	10,672
d	TECHNOLOGY EXPENSES	6,234	6,234
e	All other expenses	61,487	61,487
25	Total functional expenses. Add lines 1 through 24e	335,487	335,487	0	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			455,129	1	437,845
2	Savings and temporary cash investments .........			38,160	2	39,816
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............			1,549	4	1,436
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............				8
9	Prepaid expenses and deferred charges ......				9	1,025
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	7,424
b	Less: accumulated depreciation	10b	7,424	0	10c	0
11	Investments—publicly traded securities .			76,742	11	76,396
12	Investments—other securities. See Part IV, line 11 .....				12
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........				15
16	Total assets. Add lines 1 through 15 (must equal line 33)...			571,580	16	556,518

17	Accounts payable and accrued expenses .....	12,113	17	36,680
18	Grants payable ...		18
19	Deferred revenue .........	85	19	934
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	5,069	25	1,468
26	Total liabilities. Add lines 17 through 25..	17,267	26	39,082

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	485,378	27	448,501
28	Net assets with donor restrictions ...........	68,935	28	68,935
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	554,313	32	517,436
33	Total liabilities and net assets/fund balances ........	571,580	33	556,518

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

1a	Land .....
b	Buildings ....
c	Leasehold improvements
d	Equipment ....	7,424	7,424	0
e	Other .....
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				0

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
PAYROLL LIABILITIES	1,468








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	1,468
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII