FURP.ORG / PUBLIC DATA EXPLORER

OWATONNA SOCCER ASSOCIATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
OWATONNA SOCCER ASSOCIATION (EIN 41-1908332)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-03-29
IRS object ID
202410899349300036
Schema version
2023v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-03-29T13:48:54-04:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN411956643PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1LaGenes Accounting & TaxBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12567 Stony Creek DrAddressLine1Txt
CityOwatonnaCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55060ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN411908332EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1OWATONNA SOCCER ASSOCIATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlOWATBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 169AddressLine1Txt
CityOWATONNACityNm
State AbbreviationMNStateAbbreviationCd
ZIP55060ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSAMANTHA GOLLANDERPersonNm
Person TitleTREASURERPersonTitleTxt
Phone6122326154PhoneNum
Signature2024-03-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstSAMANTHAPersonFirstNm
Person LastGOLLANDERPersonLastNm
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLaGene AkersPreparerPersonNm
PTINP00903328PTIN
Phone5074550887PhoneNum
Preparation2024-03-29PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
OOB Security Verification00OOBSecurityVerificationCd
Authentication Assurance LevelAAL2AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Gross Receipts$179,615GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation1999FormationYr
Legal Domicile StateMNLegalDomicileStateCd
Activity Or MissionSPONSORED APPROX 37 TEAMS AND 550 PLAYERS IN TRAVELING SOCCER LEAGUES IN MN. PROVIDED TRAINING COACHING UNIFORMS EQUIPMENT REFERESE AND ADMINISTRATIVE SUPPORT. HOSTED PLAYER CLINICS AND PROVIDED TRAINGIN TO PLAYERS AND COACHES.ActivityOrMissionDesc
Voting Members Governing Body20VotingMembersGoverningBodyCnt
Voting Members Independent20VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$216,536PYContributionsGrantsAmt
CY Contributions Grants$179,615CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$216,536PYTotalRevenueAmt
CY Total Revenue$179,615CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$160,639PYOtherExpensesAmt
CY Other Expenses$161,867CYOtherExpensesAmt
PY Total Expenses$160,639PYTotalExpensesAmt
CY Total Expenses$161,867CYTotalExpensesAmt
PY Revenues Less Expenses$55,897PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$17,748CYRevenuesLessExpensesAmt
Total Assets BOY$225,872TotalAssetsBOYAmt
Total Assets EOY$243,721TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$225,872NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$243,721NetAssetsOrFundBalancesEOYAmt
MissionSPONSORED APPROX 37 TEAMS AND 550 PLAYERS IN TRAVELING SOCCER LEAGUES IN MN. PROVIDED TRAINING COACHING UNIFORMS EQUIPMENT REFERESE AND ADMINISTRATIVE SUPPORT. HOSTED PLAYER CLINICS AND PROVIDED TRAINGIN TO PLAYERS AND COACHES.MissionDesc
Expense$161,867ExpenseAmt
DescSPONSORED APPROX 37 TEAMS AND 550 PLAYERS IN TRAVELING SOCCER LEAGUES IN MN. PROVIDED TRAINING COACHING UNIFORMS EQUIPMENT REFERESE AND ADMINISTRATIVE SUPPORT. HOSTED PLAYER CLINICS AND PROVIDED TRAINGIN TO PLAYERS AND COACHES.Desc
Total Program Service Expenses$161,867TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsYes (true)NondeductibleContributionsInd
Nondeductible Contri DisclYes (true)NondeductibleContriDisclInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members20GoverningBodyVotingMembersCnt
Independent Voting Member20IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Written Policy Or ProcedurefalseWrittenPolicyOrProcedureInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonNICOLE SCHULZPersonNm
Phone6122326154PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12535 STONY CREEK DRAddressLine1Txt
CityOWATONNACityNm
State AbbreviationMNStateAbbreviationCd
ZIP55060ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
NICOLE SCHULZ
TREASURER2.000.00Yes (X)$0$0$0
RENEE RUMIER
SECRETARY1.000.00Yes (X)$0$0$0
MARC OIEN
PRESIDENT2.000.00Yes (X)$0$0$0
RON KUBICEK
VICE PRESIDENT1.000.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Fundraising$31,680FundraisingAmt
All Other Contributions$147,935AllOtherContributionsAmt
Total Contributions$179,615TotalContributionsAmt
Contri Rpt Fundraising Event$31,680ContriRptFundraisingEventAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$179,615TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,154TotalAmt
Program Services$1,154ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$156,363TotalAmt
Program Services$156,363ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$313TotalAmt
Program Services$313ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$192TotalAmt
Program Services$192ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$3,845TotalAmt
Program Services$3,845ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$161,867TotalAmt
Program Services$161,867ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XYes (X)InfoInScheduleOPartXInd

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$103,494BOYAmt
EOY$140,226EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$122,378BOYAmt
EOY$103,495EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$225,872BOYAmt
EOY$243,721EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$225,872BOYAmt
EOY$243,721EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$225,872BOYAmt
EOY$243,721EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$225,872BOYAmt
EOY$243,721EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$17,748ReconcilationRevenueExpnssAmt
Prior Period Adjustments$101PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$102,670CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$93,350CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$96,003CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$844CurrentTaxYearMinus1YearAmt
Current Tax Year$388CurrentTaxYearAmt
Total$293,255TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$284,630CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$71,068CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$184,335CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$187,189CurrentTaxYearMinus1YearAmt
Current Tax Year$149,432CurrentTaxYearAmt
Total$876,654TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$28,500CurrentTaxYearMinus1YearAmt
Current Tax Year$29,795CurrentTaxYearAmt
Total$58,295TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$387,300CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$164,418CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$280,338CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$216,533CurrentTaxYearMinus1YearAmt
Current Tax Year$179,615CurrentTaxYearAmt
Total$1,228,204TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$1,228,204PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$583CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus2 Years$11CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2CurrentTaxYearMinus1YearAmt
Total$596TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$583CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus2 Years$11CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2CurrentTaxYearMinus1YearAmt
Total$596TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$387,883CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$164,418CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$280,349CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$216,535CurrentTaxYearMinus1YearAmt
Current Tax Year$179,615CurrentTaxYearAmt
Total$1,228,800TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.99950PublicSupportCY509Pct
Public Support PY5090.99950PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1FIELD NAMINGEvent1Nm

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Officer directors etc family relationship Part VI line 2SECTION A-LINE2 BUSINESS RELATIONSHIPS OF DIRECTORS AND OFFICERS INCLUDE EIGHT BOARD MEMBERS SHARE THE SAME EMPLOYER
Form 990 governing body review Part VI line 11THE FORM IS REVIEWED BY THE TREASURER AND PRESIDENT OF THE ORGANIZATION BEFORE FILING WITH THE IRS NO REVIEW WAS CONDUCTED OR WILL BE CONDUCTED.
Form 990 availability to public Part VI line 18THE ORGANIZATIONS GOVERINING DOCUMENTS ARE AVAILABLE TRO THE PUBLIC UPON REQUEST. NO REQUESTS WERE MADE BY THE PUBLIC TO REVIEW THESE.
Governing documents etc available to public Part VI line 19THE ORGANIZATIONS GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. NO REQUESTS WERE MADE BY THE PULBIC TO REIVEW THESE
Explanation of other changes in net assets or fund balances Part XI line 9ADJUSTMENT FROM LAST YEAR
List of other fees for services expenses Part IX line 11gREGISTRATION FEES, TOURNAMENTS FEES, COACHES PAYMENTS AND MILEAGE, UNIFORM COSTS, REFEREE COSTS, EQUIPMENT COSTS COACHES TRAINING, INSURANCE , PUBLICITY COST, SUPPLIES, WEBSITE AND MISCELLANEOUS EXPENSES.
Balance Sheet Part XADJUSTMENT