HOWARD AND IRENE LEVINE FAMILY FOUNDATION: Form 990PF, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
HOWARD AND IRENE LEVINE FAMILY FOUNDATION (EIN 95-4663360)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-11-14
IRS object ID
202313189349106276
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)
Return2023-11-14T18:07:58-08:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN320082823PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BRIGHTON FINANCIAL NETWORK INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line127441 TOURNEY RD 200AddressLine1Txt
CityVALENCIACityNm
State AbbreviationCAStateAbbreviationCd
ZIP91355ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN954663360EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HOWARD AND IRENE LEVINEBusinessNameLine1Txt
Business Name Line2FAMILY FOUNDATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlHOWABusinessNameControlTxt
Phone4155616540PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11660 BUSH STREET 300AddressLine1Txt
CitySAN FRANCISCOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94109ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDAVID LEVINEPersonNm
Person TitleExecutive DirectorPersonTitleTxt
Signature2023-11-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstDAVIDPersonFirstNm
Person LastLEVINEPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonWalter BeddeoPreparerPersonNm
PTINP00517021PTIN
Phone6612954691PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
Federated Assurance LevelFAL1FederatedAssuranceLevelCd
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$17,091,478FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$338,749DividendsRevAndExpnssAmt
Dividends Net Invst Incm$338,749DividendsNetInvstIncmAmt
Dividends Adj Net Incm$338,749DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$39,996NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$202,559GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$39,996CapGainNetIncmNetInvstIncmAmt
Net ST Capital Gain Adj Net Incm$39,996NetSTCapitalGainAdjNetIncmAmt
Total Rev And Expnss$378,745TotalRevAndExpnssAmt
Total Net Invst Incm$378,745TotalNetInvstIncmAmt
Total Adj Net Incm$378,745TotalAdjNetIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$120,000CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Net Invst Incm$18,000CompOfcrDirTrstNetInvstIncmAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl$102,000CompOfcrDirTrstDsbrsChrtblAmt
Pension Empl Bnft Rev And Expnss$30,000PensionEmplBnftRevAndExpnssAmt
Pension Empl Bnft Net Invst Incm$4,500PensionEmplBnftNetInvstIncmAmt
Pension Empl Bnft Dsbrs Chrtbl$25,500PensionEmplBnftDsbrsChrtblAmt
Accounting Fees Rev And Expnss$3,225AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$645AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps$2,580AccountingFeesChrtblPrpsAmt
Other Prof Fees Rev And Expnss$125,229OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$64,791OtherProfFeesNetInvstIncmAmt
Other Prof Fees Dsbrs Chrtbl$60,438OtherProfFeesDsbrsChrtblAmt
Taxes Rev And Expnss$15,287TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$36,795OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$5,519OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl$31,276OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$330,536TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$93,455TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$221,794TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$906,500ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$906,500ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$1,237,036TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$93,455TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$1,128,294TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$858,291ExcessRevenueOverExpensesAmt
Net Investment Income$285,290NetInvestmentIncomeAmt
Adjusted Net Income$378,745AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$804,492SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$158,927SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$158,927SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$8,230,406CorporateStockBOYAmt
Corporate Stock EOY$8,442,478CorporateStockEOYAmt
Corporate Stock EOYFMV$8,695,307CorporateStockEOYFMVAmt
Other Assets BOY$7,802,982OtherAssetsBOYAmt
Other Assets EOY$7,252,783OtherAssetsEOYAmt
Other Assets EOYFMV$8,237,244OtherAssetsEOYFMVAmt
Total Assets BOY$16,837,880TotalAssetsBOYAmt
Total Assets EOY$15,854,188TotalAssetsEOYAmt
Total Assets EOYFMV$17,091,478TotalAssetsEOYFMVAmt
Accounts Payable BOY$15,000AccountsPayableBOYAmt
Total Liabilities BOY$15,000TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$16,822,880RetainedEarningBOYAmt
Retained Earning EOY$15,854,188RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$16,822,880TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$15,854,188TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$16,837,880TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$15,854,188TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$16,822,880TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$858,291ExcessRevenueOverExpensesAmt
Subtotal$15,964,589SubtotalAmt
Other Decreases$110,401OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$15,854,188TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmtCost Or Other BasisCostOrOtherBasisAmt
CHARLES SCHWABP2022-11-112022-11-11$39,952$39,952$39,952
CHARLES SCHWABP2022-11-112022-11-11$162,607$44$44$162,563
FieldValueIRS element (for citing)
Capital Gain Net Income$39,996CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss$39,996NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$3,966InvestmentIncomeExciseTaxAmt
Subtotal$3,966SubtotalAmt
Tax Based On Investment Income$3,966TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$10,577EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$10,577TotalPaymentsAndCreditsAmt
Overpayment$6,611OverpaymentAmt
Applied To ES Tax$6,611AppliedToESTaxAmt

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 AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1PACIFIC FOUNDATION SERVICESBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4155616540PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line11660 BUSH STREET SUITE 300AddressLine1Txt
CitySAN FRANCISCOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94109ZIPCd
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 (5 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
HOWARD LEVINE
1660 BUSH STREET 300SAN FRANCISCOCA94109President0.00$0
IRENE LEVINE
1660 BUSH STREET 300SAN FRANCISCOCA94109Secretary0.00$0
DAVID LEVINE
1660 BUSH STREET 300SAN FRANCISCOCA94109Executive Dir.30.00$120,000
JAY LEVINE
1660 BUSH STREET 300SAN FRANCISCOCA94109Treasurer0.00$0
MARCI DOLLINGER
1660 BUSH STREET 300SAN FRANCISCOCA94109Director0.00$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$9,472,215AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$195,816AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$9,192,105FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$18,860,136TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$18,860,136AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$282,902CashDeemedCharitableAmt
Net Vl Noncharitable Assets$18,577,234NetVlNoncharitableAssetsAmt
Minimum Investment Return$928,862MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$928,862MinimumInvestmentReturnAmt
Tax Based On Investment Income$3,966TaxBasedOnInvestmentIncomeAmt
Total Tax$3,966TotalTaxAmt
Distributable Before Adj$924,896DistributableBeforeAdjAmt
Distributable Before Ded$924,896DistributableBeforeDedAmt
Distributable As Adjusted$924,896DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$1,128,294ExpensesAndContributionsAmt
Qualifying Distributions$1,128,294QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$924,896DistributableAsAdjustedAmt
Excess Distribution Cyov Yr4$9,885ExcessDistributionCyovYr4Amt
Total Excess Distribution Cyov$9,885TotalExcessDistributionCyovAmt
Qualifying Distributions$1,128,294QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$924,896AppliedToCurrentYearAmt
Remaining Distri From Corpus$203,398RemainingDistriFromCorpusAmt
Total Corpus$213,283TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$213,283ExcessDistriCyovToNextYrAmt
Excess From Year4$9,885ExcessFromYear4Amt
Excess From Current Year$203,398ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

FieldValueIRS element (for citing)
Recipient PersonSEE SCHEDULE ATTACHEDRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line1VARIOUSAddressLine1Txt
CityVARIOUSCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94109ZIPCd
FieldValueIRS element (for citing)
Recipient RelationshipN/ARecipientRelationshipTxt
Recipient Foundation StatusPCRecipientFoundationStatusTxt
Grant Or Contribution PurposePLEASE SEE ATTACHED SCHEDULE FOR DETAILGrantOrContributionPurposeTxt
Amt$906,500Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$906,500TotalGrantOrContriPdDurYrAmt

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$338,749ExclusionAmt

Other Investment Income OtherInvestmentIncomeGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$39,996RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$338,749ExclusionAmt
Related Or Exempt Function Incm$39,996RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$378,745TotalIncomeProducingActyAmt

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)
CategoryACCOUNTINGCategoryTxt
Amt$3,225Amt
Net Investment Income$645NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$2,580DisbursementsCharitablePrpsAmt

Other Assets Schedule OtherAssetsSchedule

Other Assets Schedule OtherAssetsScheduleGrp (4 entries)

DescDescEOYFMVEOYFMVAmtEOY Book ValueEOYBookValueAmtBOY Book ValueBOYBookValueAmt
FIXED FUNDS$1,192,783
FIXED INCOME$1,181,476
MUTUAL FUNDS$7,043,808$6,070,654$7,788,225
PREPAID EXPENSES$653$653$14,757

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

FieldValueIRS element (for citing)
DescBASIS ADJUSTMENTDesc
Amt$110,401Amt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (4 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
BANK FEES$16$2$14
MEDICAL PREMIUMS$35,187$5,278$29,909
PAYROLL FEES$970$146$824
WORKERS COMP$622$93$529

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail (4 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmtAdjusted Net IncomeAdjustedNetIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
AUDIT FEES$8,267$1,653$0$6,614
INVESTMENT ADVISOR FEES$53,346$53,346$0$0
PROFESSIONAL SERVICES$58,616$8,792$0$49,824
TAX PREPARATION AND CONSULTING$5,000$1,000$0$4,000

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (3 entries)

CategoryCategoryTxtAmtAmt
INTERNAL REVENUE SERVICE$6,000
PAYROLL TAXES$9,187
REGISTRY OF CHARITABLE TRUSTS$100

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