THE SPECTRUM OF HOPE FOUNDATION: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
THE SPECTRUM OF HOPE FOUNDATION (EIN 45-0558149)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-14
IRS object ID
202443199349102599
Schema version
2023v5.1
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)
Return2024-11-14T09:46:51-08:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN953654092PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Beeson Hoffman & Siddall IncBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1500 North Central Ave Suite 325AddressLine1Txt
CityGlendaleCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91203ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN450558149EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1The Spectrum of Hope FoundationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSPECBusinessNameControlTxt
Phone6268932300PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1640 Oak Tree StreetAddressLine1Txt
CityFullertonCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92835ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCECILIA CHANGPersonNm
Person TitleSecretaryPersonTitleTxt
Signature2024-11-12SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonHarry BeesonPreparerPersonNm
PTINP00027409PTIN
Phone8182408322PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$850,515FMVAssetsEOYAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$59,065ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$4,522DividendsRevAndExpnssAmt
Dividends Net Invst Incm$4,522DividendsNetInvstIncmAmt
Dividends Adj Net Incm$4,522DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss-$92,368NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$46,707GrossSalesPriceAmt
Total Rev And Expnss-$28,781TotalRevAndExpnssAmt
Total Net Invst Incm$4,522TotalNetInvstIncmAmt
Total Adj Net Incm$4,522TotalAdjNetIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$25,957CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Net Invst Incm$8,652CompOfcrDirTrstNetInvstIncmAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl$17,305CompOfcrDirTrstDsbrsChrtblAmt
Accounting Fees Rev And Expnss$2,725AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$1,362AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps$1,363AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss$1,583TaxesRevAndExpnssAmt
Taxes Net Invst Incm$578TaxesNetInvstIncmAmt
Taxes Dsbrs Chrtbl$1,005TaxesDsbrsChrtblAmt
Other Expenses Rev And Expnss$47,073OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$47,073OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$77,338TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$10,592TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$66,746TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$5,200ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$5,200ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$82,538TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$10,592TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$71,946TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$111,319ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$4,522AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$52,598CashBOYAmt
Cash EOY$27,386CashEOYAmt
Cash EOYFMV$27,386CashEOYFMVAmt
Acct Rcvbl$2,424AcctRcvblAmt
Acct Rcvbl EOY$2,424AcctRcvblEOYAmt
Acct Rcvbl EOYFMV$2,424AcctRcvblEOYFMVAmt
Corporate Stock BOY$502,679CorporateStockBOYAmt
Corporate Stock EOY$773,230CorporateStockEOYAmt
Corporate Stock EOYFMV$773,230CorporateStockEOYFMVAmt
Invst Land Cost Or Other Basis$57,010InvstLandCostOrOtherBasisAmt
Invst Land Accum Depreciation$57,010InvstLandAccumDepreciationAmt
Other Investments BOY$4,903OtherInvestmentsBOYAmt
Other Investments EOY$44,687OtherInvestmentsEOYAmt
Land Bldg Equip Cost Or Other Bss$57,010LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$57,010LandBldgEquipAccumDeprecAmt
Other Assets BOY$2,788OtherAssetsBOYAmt
Other Assets EOY$2,788OtherAssetsEOYAmt
Other Assets EOYFMV$47,475OtherAssetsEOYFMVAmt
Total Assets BOY$562,968TotalAssetsBOYAmt
Total Assets EOY$850,515TotalAssetsEOYAmt
Total Assets EOYFMV$850,515TotalAssetsEOYFMVAmt
Accounts Payable BOY$7,727AccountsPayableBOYAmt
Accounts Payable EOY$5,163AccountsPayableEOYAmt
Total Liabilities BOY$7,727TotalLiabilitiesBOYAmt
Total Liabilities EOY$5,163TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$555,241NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$845,352NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$555,241TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$845,352TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$562,968TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$850,515TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$555,241TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$111,319ExcessRevenueOverExpensesAmt
Other Increases$401,430OtherIncreasesAmt
Subtotal$845,352SubtotalAmt
Tot Net Ast Or Fund Balances EOY$845,352TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
PropertyVANGUARD 689PropertyDesc
How AcquiredPHowAcquiredCd
Acquired2020-06-30AcquiredDt
Sold2021-10-28SoldDt
Gross Sales Price$46,707GrossSalesPriceAmt
Cost Or Other Basis$139,075CostOrOtherBasisAmt
Gain Or Loss-$92,368GainOrLossAmt
Gains Minus Excess Or Losses-$92,368GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income-$92,368CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt
Tax Due$0TaxDueAmt
Applied To ES Tax$0AppliedToESTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateCAOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website Addresswww.spectrumhope.orgWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1Cecilia ChangBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6268932300PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1640 Oak Tree StreetAddressLine1Txt
CityFullertonCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92835ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (6 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
CECILIA CHANG
640 OAK TREE STFULLERTONCA92835Secretary40.00$25,957
JOSPEH H CHANG
640 OAK TREE STFULLERTONCA92835President1.00$0
KATHLEEN LEE
640 OAK TREE STFULLERTONCA92835Director1.00$0
THOMAS CHUN
640 OAK TREE STFULLERTONCA92835Director1.00$0
SOO LEE
640 OAK TREE STFULLERTONCA92835Director0.00$0
DIANA PARK
640 OAK TREE STFULLERTONCA92835Director0.00$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$701,292AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$43,647AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$744,939TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$744,939AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$11,174CashDeemedCharitableAmt
Net Vl Noncharitable Assets$733,765NetVlNoncharitableAssetsAmt
Minimum Investment Return$36,688MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$36,688MinimumInvestmentReturnAmt
Distributable Before Adj$36,688DistributableBeforeAdjAmt
Distributable Before Ded$36,688DistributableBeforeDedAmt
Distributable As Adjusted$36,688DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$71,946ExpensesAndContributionsAmt
Qualifying Distributions$71,946QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$36,688DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$15,078ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$62,716ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr1$9,875ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$87,669TotalExcessDistributionCyovAmt
Qualifying Distributions$71,946QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$36,688AppliedToCurrentYearAmt
Remaining Distri From Corpus$35,258RemainingDistriFromCorpusAmt
Total Corpus$122,927TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$15,078ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$107,849ExcessDistriCyovToNextYrAmt
Excess From Year4$62,716ExcessFromYear4Amt
Excess From Year1$9,875ExcessFromYear1Amt
Excess From Current Year$35,258ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Application Submission Info ApplicationSubmissionInfoGrp

FieldValueIRS element (for citing)
Recipient PersonThe Spectrum of Hope FoundationRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line117128 Colima Road 116AddressLine1Txt
CityHacienda HeightsCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91745ZIPCd
FieldValueIRS element (for citing)
Recipient Email Addressinfo@spectrumofhope.orgRecipientEmailAddressTxt
Form And Info And MaterialsComplete written application demonstrating needs. The application may be downloaded from www.spectrumhope.orgFormAndInfoAndMaterialsTxt
Submission DeadlinesNo specific deadline.SubmissionDeadlinesTxt
Restrictions On AwardsThe maximum grant amount is $1,000.00.RestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (4 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
BEING BUILT TOGETHER
PO BOX 15332IRVINECA92619N/APCCHARITABLE$1,000
MIN HYN LEE
9090 MOODY STCYPRESSCA90630N/AISUPPORT$1,000
CODE THE SPECTRUM
930 ROOSEVELT ROOM 227IRVINECA92620N/APCCHARITABLE$1,000
DOSAN MEMORIAL
6301 BEACH BLVDBUENA PARKCA90621N/APCCHARITABLE$2,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$5,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$4,522ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm-$92,368RelatedOrExemptFunctionIncmAmt

Other Revenue Described OtherRevenueDescribedGrp

FieldValueIRS element (for citing)
DescConsultingDesc

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$4,522ExclusionAmt
Related Or Exempt Function Incm-$92,368RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty-$87,846TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryTAX PREPCategoryTxt
Amt$2,725Amt
Net Investment Income$1,362NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$1,363DisbursementsCharitablePrpsAmt

Investments Land Schedule2 InvestmentsLandSchedule2

Investment Land InvestmentLandGrp

FieldValueIRS element (for citing)
Category Or ItemAuto./Transportation Equip.CategoryOrItemTxt
Cost Or Other Basis$57,010CostOrOtherBasisAmt
Accumulated Depreciation$57,010AccumulatedDepreciationAmt

Land Etc Schedule2 LandEtcSchedule2

Land Etc LandEtcGrp

FieldValueIRS element (for citing)
Category Or ItemMachinery and EquipmentCategoryOrItemTxt
Cost Or Other Basis$57,010CostOrOtherBasisAmt
Accumulated Depreciation$57,010AccumulatedDepreciationAmt

Other Assets Schedule OtherAssetsSchedule

Other Assets Schedule OtherAssetsScheduleGrp (3 entries)

DescDescEOYFMVEOYFMVAmtBOY Book ValueBOYBookValueAmtEOY Book ValueEOYBookValueAmt
CRYPTO$44,687
OTHER$2,788
UNDEPOSITED FUNDS$2,788$2,788

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (11 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
BANK FEES$135$135
COMPUTER & SOFTWARE$1,085$1,085
CONSULTING FEES$1,100$1,100
DUES & SUBSCRIPTIONS$394$394
FUNDRAISING EXPENSE$40,393$40,393
MEALS$2,169$2,169
OFFICE EXPENSE$391$391
PARKING$44$44
PROGRAM FEES$574$574
SIMPLE IRA$450$450
Travel$338$338

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

FieldValueIRS element (for citing)
DescUNREALIZED GAINSDesc
Amt$401,430Amt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
FOREIGN INCOME TAX$76$76
PAYROLL TAX$1,507$502$1,005

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