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Retired Employees Of Los Angeles County

Organization summary

Type of Nonprofit

Designated as a Civic leagues, social welfare organizations and local associations of employees, created to promote community welfare for charitable, educational or recreational purposes.

Donations to this organization are not tax deductible.

Summary charts: organization finances over time

Revenue
$660k (2024)

Expenses
$783k (2024)

Total Assets
$2.35M (2024)

Total Liabilities
$243k (2024)

Source: Form 990 tax filings from 2011 to 2024

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2024

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$660,441
Expenses
$782,835
Net Income
-$122,394
Net Assets
$2,102,648
Notable Sources of Revenue Percent of Total Revenue
Contributions $582,828
88.2%
Program Services $23,232
3.5%
Investment Income $53,702
8.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $679
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $12,764
1.6%
Professional Fundraising Fees $0
Other Salaries and Wages $205,486
26.2%
Assets/Debt
Total Assets $2,345,900
Total Liabilities $243,252
Net Assets $2,102,648
Compensation
Key Employees and Officers Compensation Related Other
Victoria Pipkin Lane (Board Member) $3,598 $0 $0
Dyanne Nelson (Treasurer) $3,231 $0 $0
Brian Berger (President) $1,643 $0 $0
James Brekk (Board Member) $840 $0 $0
Debbie Martin (Executive Director) $809 $0 $0
Diane Sandoval (Board Member) $658 $0 $0
Linda Hopkins (Vice President) $510 $0 $0
Dave Muir (Past President) $466 $0 $0
Roberta Bobbie Fesler (Secretary) $321 $0 $0
Nora N Jackson (Board Member) $267 $0 $0
J P Harris (Board Member) $256 $0 $0
Les Robbins (Board Member) $165 $0 $0

Document Links

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$424,753
Expenses
$447,566
Net Income
-$22,813
Net Assets
$2,001,439
Notable Sources of Revenue Percent of Total Revenue
Contributions $359,690
84.7%
Program Services $18,739
4.4%
Investment Income $46,182
10.9%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $142
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $8,150
1.8%
Professional Fundraising Fees $0
Other Salaries and Wages $139,846
31.2%
Assets/Debt
Total Assets $2,208,491
Total Liabilities $207,052
Net Assets $2,001,439
Compensation
Key Employees and Officers Compensation Related Other
Dyanne Nelson (Treasurer) $1,980 $0 $0
Brian Berger (President) $1,855 $0 $0
Victoria Pipkin Lane (Director) $1,655 $0 $0
Linda Hopkins (Vice President) $920 $0 $0
David Muir (Director) $630 $0 $0
Nora N Jackson (Director) $450 $0 $0
Jp Harris (Director) $390 $0 $0
James Brekk (Director) $270 $0 $0
Bobbie Fesler (Secretary) $0 $0 $0
Debbie Martin (Director) $0 $0 $0
Les Robbins (Director) $0 $0 $0
Diane Sandoval (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$428,002
Expenses
$430,121
Net Income
-$2,119
Net Assets
$1,778,414
Notable Sources of Revenue Percent of Total Revenue
Contributions $377,730
88.3%
Program Services $17,502
4.1%
Investment Income $32,720
7.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $50
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $133,380
31.0%
Assets/Debt
Total Assets $2,037,753
Total Liabilities $259,339
Net Assets $1,778,414
Compensation
Key Employees and Officers Compensation Related Other
Judy Hammond (Director) $3,295 $0 $0
Dyanne Nelson (Treasurer) $1,855 $0 $0
Linda Hopkins (Vice President/Secretary) $1,667 $0 $0
Brian Berger (President) $1,485 $0 $0
Evelyn Gutierrez (Secretary (Thru 10/22)) $1,400 $0 $0
David Muir (Past President) $1,109 $0 $0
Epifanio Peinado (Director) $885 $0 $0
Donald Fandry (Director) $584 $0 $0
Victoria Pipkin Lane (Director) $385 $0 $0
Diane Sandoval (Director) $315 $0 $0
Jp Harris (Director) $300 $0 $0
Les Robbins (Director) $270 $0 $0
Bobbie Fesler (Director) $240 $0 $0
Nora N Jackson (Director) $60 $0 $0

Document Links

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$420,085
Expenses
$377,338
Net Income
$42,747
Net Assets
$2,084,903
Notable Sources of Revenue Percent of Total Revenue
Contributions $363,509
86.5%
Program Services $27,148
6.5%
Investment Income $29,213
7.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $215
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $12,176
3.2%
Professional Fundraising Fees $0
Other Salaries and Wages $97,552
25.9%
Assets/Debt
Total Assets $2,100,610
Total Liabilities $15,707
Net Assets $2,084,903
Compensation
Key Employees and Officers Compensation Related Other
Judy Hammond (Director) $3,360 $0 $0
Brian Berger (President) $2,072 $0 $0
Dyanne Nelson (Treasurer) $1,968 $0 $0
Evelyn Gutierrez (Secretary) $995 $0 $0
Epifanio Peinado (Director) $995 $0 $0
Linda Hopkins (Vice President) $760 $0 $0
Donald Fandry (Director) $630 $0 $0
Diane Sandoval (Director) $501 $0 $0
Les Robbins (Director) $300 $0 $0
Jp Harris (Director) $270 $0 $0
Alice Prouty Resigned Feb 22 2021 (Director) $235 $0 $0
Joe Kelly Resigned October 152021 (Director) $75 $0 $0
Victoria Pipkin Lane (Director) $15 $0 $0
David Muir (Past President) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$419,346
Expenses
$380,596
Net Income
$38,750
Net Assets
$1,827,505
Notable Sources of Revenue Percent of Total Revenue
Contributions $384,623
91.7%
Program Services $4,512
1.1%
Investment Income $27,799
6.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $2,412
0.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $13,064
3.4%
Professional Fundraising Fees $0
Other Salaries and Wages $111,854
29.4%
Assets/Debt
Total Assets $1,854,528
Total Liabilities $27,023
Net Assets $1,827,505
Compensation
Key Employees and Officers Compensation Related Other
Judy Hammond (Director) $3,323 $0 $0
Dyanne Nelson (Treasurer) $2,120 $0 $0
Brian Berger (Vice President) $1,225 $0 $0
Alice Prouty (Secretary (Since June 2020)) $1,090 $0 $0
Evelyn Gutierrez (Director) $936 $0 $0
Donald Fandry (Director) $780 $0 $0
Linda Hopkins (Director) $758 $0 $0
Jp Harris (Director) $554 $0 $0
Diane Sandoval (Director) $458 $0 $0
Les Robbins (Director) $416 $0 $0
Epifanio Peinado (Director) $403 $0 $0
Joe Kelly (Director) $370 $0 $0
Greg Walia (Secretary (Until June 2020)) $329 $0 $0
Mary K Rodriguez Deceased June 2020 (Director) $260 $0 $0
Dave Muir (President) $42 $0 $0
Bill De La Garza (Director) $0 $0 $0
Victoria Pipkin Lane Join Nov 2020 (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$454,415
Expenses
$415,787
Net Income
$38,628
Net Assets
$1,641,162
Notable Sources of Revenue Percent of Total Revenue
Contributions $388,422
85.5%
Program Services $23,009
5.1%
Investment Income $32,731
7.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $10,253
2.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $8,817
2.1%
Professional Fundraising Fees $0
Other Salaries and Wages $101,159
24.3%
Assets/Debt
Total Assets $1,654,271
Total Liabilities $13,109
Net Assets $1,641,162
Compensation
Key Employees and Officers Compensation Related Other
Alice Prouty (Director) $1,968 $0 $0
Mary K Rodriguez (Secretary) $1,687 $0 $0
Donald Fandry (Director) $1,600 $0 $0
Brian Berger (Vice President) $1,290 $0 $0
Evelyn Gutierrez (Director) $1,269 $0 $0
Linda Hopkins (Director) $1,108 $0 $0
Jp Harris (Director) $1,007 $0 $0
Dyanne Nelson (Director) $626 $0 $0
Diane Sandoval (Director) $550 $0 $0
Greg Walia (Treasurer) $442 $0 $0
Les Robbins (Director) $428 $0 $0
Dave Muir (President) $143 $0 $0
Judy Hammond (Director) $69 $0 $0
Bill De La Garza (Past President) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$442,008
Expenses
$385,119
Net Income
$56,889
Net Assets
$1,388,782
Notable Sources of Revenue Percent of Total Revenue
Contributions $399,952
90.5%
Program Services $0
Investment Income $20,308
4.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $21,748
4.9%
Notable Expenses Percent of Total Expenses
Executive Compensation $4,140
1.1%
Professional Fundraising Fees $0
Other Salaries and Wages $80,879
21.0%
Assets/Debt
Total Assets $1,420,914
Total Liabilities $32,132
Net Assets $1,388,782
Compensation
Key Employees and Officers Compensation Related Other
Alice Prouty (Director) $1,090 $0 $0
Brian Berger (Vice President) $960 $0 $0
Donald Fandry (Director) $960 $0 $0
Greg Walia (Treasurer) $600 $0 $0
Mary K Rodriguez (Secretary) $500 $0 $0
Diane Sandoval (Director) $30 $0 $0
Dave Muir (President) $0 $0 $0
Evelyn Gutierrez (Director) $0 $0 $0
Judy Hammond (Director) $0 $0 $0
Jp Harris (Director) $0 $0 $0
Linda Hopkins (Director) $0 $0 $0
Dyanne Nelson (Director) $0 $0 $0
Les Robbins (Director) $0 $0 $0
Bill De La Garza (Past President) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$462,148
Expenses
$369,283
Net Income
$92,865
Net Assets
$1,413,786
Notable Sources of Revenue Percent of Total Revenue
Contributions $404,501
87.5%
Program Services $0
Investment Income $17,425
3.8%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $40,222
8.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $10,738
2.9%
Professional Fundraising Fees $0
Other Salaries and Wages $82,343
22.3%
Assets/Debt
Total Assets $1,432,178
Total Liabilities $18,392
Net Assets $1,413,786
Compensation
Key Employees and Officers Compensation Related Other
Alice Prouty (Director) $1,580 $0 $0
Mary K Rodriguez (Secretary) $1,560 $0 $0
Donald Fandry (Director) $1,293 $0 $0
Greg Walia (Treasurer) $1,191 $0 $0
Linda Hopkins (Director) $970 $0 $0
Jp Harris (Director) $958 $0 $0
Diane Sandoval (Director) $652 $0 $0
Evelyn Gutierrez (Director) $630 $0 $0
Brian Berger (Vice President) $623 $0 $0
Dyanne Nelson (Director) $388 $0 $0
Judy Hammond (Director) $384 $0 $0
Les Robbins (Director) $269 $0 $0
Bill De La Garza (Past President) $240 $0 $0
Dave Muir (President) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$532,082
Expenses
$418,729
Net Income
$113,353
Net Assets
$1,167,865
Notable Sources of Revenue Percent of Total Revenue
Contributions $420,134
79.0%
Program Services $0
Investment Income $16,856
3.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $30,382
5.7%
Net Inventory Sales $0
Other Revenue $64,710
12.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $3,396
0.8%
Professional Fundraising Fees $0
Other Salaries and Wages $81,584
19.5%
Assets/Debt
Total Assets $1,167,865
Total Liabilities $0
Net Assets $1,167,865
Compensation
Key Employees and Officers Compensation Related Other
Greg Walia (Treasurer) $1,853 $0 $0
Mary K Rodriguez (Secretary) $1,606 $0 $0
Diane Sandoval (Director) $1,496 $0 $0
Donald J Fandry (Director) $1,314 $0 $0
Simon Russin (Director) $1,276 $0 $0
Alice Prouty (Director) $1,196 $0 $0
James P Harris (Director) $972 $0 $0
William De La Garza (Past President) $619 $0 $0
Steve Duron (Director) $476 $0 $0
Judy Hammond (Director) $365 $0 $0
Evelyn Gutierrez (Director) $358 $0 $0
Linda C Hopkins (Director) $318 $0 $0
Dave Muir (President) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$508,576
Expenses
$426,947
Net Income
$81,629
Net Assets
$1,061,223
Notable Sources of Revenue Percent of Total Revenue
Contributions $401,941
79.0%
Program Services $0
Investment Income $15,678
3.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $60,148
11.8%
Net Inventory Sales $0
Other Revenue $30,809
6.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $6,208
1.5%
Professional Fundraising Fees $0
Other Salaries and Wages $84,737
19.8%
Assets/Debt
Total Assets $1,061,223
Total Liabilities $0
Net Assets $1,061,223
Compensation
Key Employees and Officers Compensation Related Other
Donald J Fandry (Director) $757 $0 $0
James P Harris (Director) $718 $0 $0
Diane Sandoval (Treasurer) $706 $0 $0
Alice Prouty (Director) $643 $0 $0
Jason Williams (Director) $642 $0 $0
William De La Garza (Past President) $635 $0 $0
Simon Russin (Director) $629 $0 $0
Mary K Rodriguez (Secretary) $554 $0 $0
Steve Duron (Director) $449 $0 $0
Mary Lou Bangar (Director) $412 $0 $0
Judy Hammond (Director) $395 $0 $0
Greg Walia (Vice President) $301 $0 $0
George R Hernandez (Director) $125 $0 $0
Martin Golds (Director) $0 $0 $0
Dave Muir (President) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$448,404
Expenses
$450,284
Net Income
-$1,880
Net Assets
$1,011,889
Notable Sources of Revenue Percent of Total Revenue
Contributions $318,537
71.0%
Program Services $0
Investment Income $14,235
3.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $84,626
18.9%
Net Inventory Sales $0
Other Revenue $31,006
6.9%
Notable Expenses Percent of Total Expenses
Executive Compensation $5,490
1.2%
Professional Fundraising Fees $0
Other Salaries and Wages $75,472
16.8%
Assets/Debt
Total Assets $1,011,889
Total Liabilities $0
Net Assets $1,011,889
Compensation
Key Employees and Officers Compensation Related Other
Martin Golds (Director) $2,628 $0 $0
Alice Prouty (Director) $1,965 $0 $0
Mary K Rodriguez (Secretary) $1,897 $0 $0
Diane Sandoval (Treasurer) $1,458 $0 $0
Donald J Fandry (Director) $1,402 $0 $0
Greg Walia (Vice President) $1,378 $0 $0
Simon Russin (Director) $1,168 $0 $0
Jason Williams (Director) $1,038 $0 $0
William De La Garza (Past President) $1,028 $0 $0
Dave Muir (President) $935 $0 $0
James P Harris (Director) $916 $0 $0
Mary Lou Bangar (Director) $903 $0 $0
Judy Hammond (Director) $527 $0 $0
Steve Duron (Director) $305 $0 $0
George R Hernandez (Director) $230 $0 $0
Patricia Koulos (Board Secretary) $0 $0 $0
Dave E Kalinger (Director Emerit) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$441,430
Expenses
$473,946
Net Income
-$32,516
Net Assets
$1,026,819
Notable Sources of Revenue Percent of Total Revenue
Contributions $315,113
71.4%
Program Services $0
Investment Income $24,112
5.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $53,587
12.1%
Net Inventory Sales $0
Other Revenue $48,618
11.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $5,902
1.2%
Professional Fundraising Fees $0
Other Salaries and Wages $68,643
14.5%
Assets/Debt
Total Assets $1,026,819
Total Liabilities $0
Net Assets $1,026,819

Document Links

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$444,885
Expenses
$395,882
Net Income
$49,003
Net Assets
$958,518
Notable Sources of Revenue Percent of Total Revenue
Contributions $321,730
72.3%
Program Services $0
Investment Income $15,677
3.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $76,722
17.2%
Net Inventory Sales $0
Other Revenue $30,756
6.9%
Notable Expenses Percent of Total Expenses
Executive Compensation $5,902
1.5%
Professional Fundraising Fees $0
Other Salaries and Wages $73,473
18.6%
Assets/Debt
Total Assets $958,518
Total Liabilities $0
Net Assets $958,518

Document Links

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$422,142
Expenses
$422,268
Net Income
-$126
Net Assets
$871,713
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $325,624
77.1%
Investment Income $13,726
3.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $54,510
12.9%
Net Inventory Sales $0
Other Revenue $28,282
6.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $5,696
1.3%
Professional Fundraising Fees $0
Other Salaries and Wages $69,483
16.5%
Assets/Debt
Total Assets $871,713
Total Liabilities $0
Net Assets $871,713

Document Links

Fiscal Year Ending Dec.
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

About This Data

What Is This Data?

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

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