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PROFESSIONAL BASEBALL STRENGTH ANDCONDITIONING COACHES SOCIETY: Form 990PF, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
PROFESSIONAL BASEBALL STRENGTH ANDCONDITIONING COACHES SOCIETY (EIN 20-5748716)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-11-14
IRS object ID
202303189349100815
Schema version
2022v5.0
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)
Return2023-11-14T07:49:17-06:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt
Return Type990PFReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN205748716EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PROFESSIONAL BASEBALL STRENGTH AND CONDITIONING COACHESBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% BRANDON MCDANIELInCareOfNm
Business Name ControlPROFBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1261AddressLine1Txt
CityFORT WASHINGTONCityNm
State AbbreviationPAStateAbbreviationCd
ZIP19034ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBRANDON MCDANIELPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone6104764129PhoneNum
Signature2023-11-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstBRANDONPersonFirstNm
Person LastMCDANIELPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDENNIS J PITTSPreparerPersonNm
PTINP00365386PTIN
Phone6104764129PhoneNum
Preparation2023-11-14PreparationDt
Self EmployedYes (X)SelfEmployedInd

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL2AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$324,554FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Net Gain Sale Ast Rev And Expnss$0NetGainSaleAstRevAndExpnssAmt
Gross Profit Rev And Expnss$0GrossProfitRevAndExpnssAmt
Other Income Rev And Expnss$201,136OtherIncomeRevAndExpnssAmt
Other Income Adj Net Incm$201,136OtherIncomeAdjNetIncmAmt
Total Rev And Expnss$201,136TotalRevAndExpnssAmt
Total Net Invst Incm$0TotalNetInvstIncmAmt
Total Adj Net Incm$201,136TotalAdjNetIncmAmt
Oth Empl Slrs Wgs Rev And Expnss$50,000OthEmplSlrsWgsRevAndExpnssAmt
Oth Empl Slrs Wgs Adj Net Incm$50,000OthEmplSlrsWgsAdjNetIncmAmt
Legal Fees Rev And Expnss$0LegalFeesRevAndExpnssAmt
Accounting Fees Rev And Expnss$7,275AccountingFeesRevAndExpnssAmt
Accounting Fees Adj Net Incm$7,275AccountingFeesAdjNetIncmAmt
Other Prof Fees Rev And Expnss$0OtherProfFeesRevAndExpnssAmt
Taxes Rev And Expnss$4,129TaxesRevAndExpnssAmt
Taxes Adj Net Incm$4,129TaxesAdjNetIncmAmt
Deprec And Dpltn Rev And Expnss$0DeprecAndDpltnRevAndExpnssAmt
Other Expenses Rev And Expnss$178,663OtherExpensesRevAndExpnssAmt
Other Expenses Adj Net Incm$178,663OtherExpensesAdjNetIncmAmt
Tot Opr Expenses Rev And Expnss$240,067TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm$240,067TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$15,500ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$15,500ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$255,567TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm$240,067TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl$15,500TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$54,431ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$421,436CashBOYAmt
Cash EOY$324,554CashEOYAmt
Cash EOYFMV$324,554CashEOYFMVAmt
Rcvbl From Officers EOY$0RcvblFromOfficersEOYAmt
Other Nts And Loans Rcvbl EOY$0OtherNtsAndLoansRcvblEOYAmt
US Government Obligations EOY$0USGovernmentObligationsEOYAmt
Corporate Stock EOY$0CorporateStockEOYAmt
Corporate Bonds EOY$0CorporateBondsEOYAmt
Land Bldg Investments EOY$0LandBldgInvestmentsEOYAmt
Other Investments EOY$0OtherInvestmentsEOYAmt
Land EOY$0LandEOYAmt
Other Assets BOY$600OtherAssetsBOYAmt
Other Assets EOY$0OtherAssetsEOYAmt
Other Assets EOYFMV$0OtherAssetsEOYFMVAmt
Total Assets BOY$422,036TotalAssetsBOYAmt
Total Assets EOY$324,554TotalAssetsEOYAmt
Total Assets EOYFMV$324,554TotalAssetsEOYFMVAmt
Accounts Payable BOY$2,265AccountsPayableBOYAmt
Accounts Payable EOY$3,456AccountsPayableEOYAmt
Loans From Officers EOY$0LoansFromOfficersEOYAmt
Mortgages And Notes Payable EOY$0MortgagesAndNotesPayableEOYAmt
Other Liabilities BOY$14,500OtherLiabilitiesBOYAmt
Total Liabilities BOY$16,765TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,456TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
Retained Earning BOY$405,271RetainedEarningBOYAmt
Retained Earning EOY$375,507RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances EOY$0TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$16,765TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$3,456TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Excess Revenue Over Expenses-$54,431ExcessRevenueOverExpensesAmt
Other Increases$0OtherIncreasesAmt
Subtotal-$54,431SubtotalAmt
Other Decreases$0OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY-$54,431TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt

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
Form990 T FiledfalseForm990TFiledInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedfalseSection508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
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.BASEBALLSTRENGTH.ORGWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1DENNIS PITTSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6104764129PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1757 WHITETAIL CIRCLEAddressLine1Txt
CityKING OF PRUSSIACityNm
State AbbreviationPAStateAbbreviationCd
ZIP19406ZIPCd
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
Undistr Incm Sect4942a2 Not AppfalseUndistrIncmSect4942a2NotAppInd
Business HoldingsfalseBusinessHoldingsInd
Excess Business HoldingsfalseExcessBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Transactions Fail To Qlfy As ExcfalseTransactionsFailToQlfyAsExcInd
Maintained Expenditure RspnsfalseMaintainedExpenditureRspnsInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Proceeds Or Net IncomefalseProceedsOrNetIncomeInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtAddress Line1ForeignAddress/AddressLine1TxtCityForeignAddress/CityNmProvince Or StateForeignAddress/ProvinceOrStateNmCountryForeignAddress/CountryCdForeign PostalForeignAddress/ForeignPostalCd
BRANDON MCDANIEL
1000 ELYSIAN PARK AVELOS ANGELESCA90012PRESIDENT0.000$0
JAMES CLIFFORD
1250 FIRST AVENUESEATTLEWA98134VICE PRESIDENT0.000$0
SCOTT WEBERG
TREASUER0.000$01 BLUE JAYS WAY SUITE 3200TorontoTORONTOCAM5V 1J1
KIYOSHI MOMOSE
4 JERSEY STREET FENWAY PARKBOSTONMA02215SECRETARY0.000$0

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
All Other Program Rltd Invst Tot$0AllOtherProgramRltdInvstTotAmt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$372,995AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$372,995TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$372,995AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$5,595CashDeemedCharitableAmt
Net Vl Noncharitable Assets$367,400NetVlNoncharitableAssetsAmt
Minimum Investment Return$18,370MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$18,370MinimumInvestmentReturnAmt
Distributable Before Adj$18,370DistributableBeforeAdjAmt
Distributable Before Ded$18,370DistributableBeforeDedAmt
Distributable As Adjusted$18,370DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$15,500ExpensesAndContributionsAmt
Set Aside Cash Distri Test$0SetAsideCashDistriTestAmt
Qualifying Distributions$15,500QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$18,370DistributableAsAdjustedAmt
Excess Distribution Cyov Yr2$2,362ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$500ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$2,862TotalExcessDistributionCyovAmt
Qualifying Distributions$15,500QualifyingDistributionsAmt
Applied To Prior Years$0AppliedToPriorYearsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Remaining Distri From Corpus$15,500RemainingDistriFromCorpusAmt
Total Corpus$18,362TotalCorpusAmt
Undistributed Income CY$18,370UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$18,362ExcessDistriCyovToNextYrAmt
Excess From Year2$2,362ExcessFromYear2Amt
Excess From Year1$500ExcessFromYear1Amt
Excess From Current Year$15,500ExcessFromCurrentYearAmt

Private Operating Foundations PrivateOperatingFoundationsGrp

Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp

FieldValueIRS element (for citing)
Current Year$0CurrentYearAmt
Total$0TotalAmt

Qualifying Distributions QualifyingDistributionsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Assets Sect4942j3 Bi TotalAssetsSect4942j3BiGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Two Thirds Minimum Invst Ret TwoThirdsMinimumInvstRetGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Support TotalSupportGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Public Support Type PublicSupportType

FieldValueIRS element (for citing)
Total$0TotalAmt

Largest Support From EO LargestSupportFromEOGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Gross Investment Income GrossInvestmentIncomeGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (2 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
EAGLES AUTISM CHALLENGE
1 NOVACARE WAYPHILADELPHIAPA19145PCTO SUPPORT AUTISM CHALLENGE$500
THE TAYLOR HOOTON FOUNDATION
P O BOX 2104FRISCOTX75034PCEDUCATE YOUTH ON DANGERS OF STEROIDS$15,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$15,500TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Program Service Revenue Dtl ProgramServiceRevenueDtl (4 entries)

DescDescRelated Or Exempt Function IncmRelatedOrExemptFunctionIncmAmt
MLB WINTER MEETING FEES$120,919
EDUCATIONAL WEBINARS$16,920
JOB POSTING$444
RAFFLE$7,432

Membership Dues And Assmnt MembershipDuesAndAssmntGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$55,421RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$201,136RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$201,136TotalIncomeProducingActyAmt

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp (3 entries)

Line NumberLineNumberTxtRelationship StatementRelationshipStatementTxt
1aFEES FOR ANNUAL MEETING OF ORGANIZATION WHICH IS HELD TO PROVIDE
1bINFORMATION AND REFERRALS ON STRENGTH AND CONDITIONING TO THE
1bPLAYERS OF PROFESSIONAL BASEBALL

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)
CategoryPROFESSIONAL FEESCategoryTxt
Amt$7,275Amt
Adjusted Net Income$7,275AdjustedNetIncomeAmt

Other Assets Schedule OtherAssetsSchedule

Other Assets Schedule OtherAssetsScheduleGrp

FieldValueIRS element (for citing)
DescDUE TO FROMDesc
BOY Book Value$600BOYBookValueAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (12 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtAdjusted Net IncomeAdjustedNetIncomeAmt
BANK SERVICE CHARGES$12,688$12,688
PROGRAM SUPPLIES$8,206$8,206
TECHNOLOGY AND WEBSITE FEES$21,768$21,768
DUES AND SUBSCRIPTIONS$3,433$3,433
CONSULTING FEES$12,000$12,000
INSURANCE$221$221
POSTAGE AND SHIPPING$1,161$1,161
EDUCATION$1,160$1,160
MARKETING AND PROMOTION$4,976$4,976
PROGRAM EXPENSES MTGSWEBINARS$104,269$104,269
SPEAKER FEES$6,000$6,000
COACHES AWARDS$2,781$2,781

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail (5 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtAdjusted Net IncomeAdjustedNetIncomeAmt
MLB WINTER MEETING FEES$120,919$120,919
EDUCATIONAL WEBINARS$16,920$16,920
JOB POSTING$444$444
RAFFLE$7,432$7,432
MEMBERSHIP DUES AND ASSESSMENTS$55,421$55,421

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail

FieldValueIRS element (for citing)
DescDUE TO FROMDesc
BOY Book Value$14,500BOYBookValueAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmtAdjusted Net IncomeAdjustedNetIncomeAmt
PAYROLL TAXES$3,979$3,979
TAXES AND FEES$150$150

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