JGM FOUNDATION: Form 990PF, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
JGM FOUNDATION (EIN 82-3764755)
Tax period
2020-07-01 to 2021-06-30
Filed
2022-03-18
IRS object ID
202210779349101101
Schema version
2020v4.1
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)
Return2022-03-18T09:11:52-05:00ReturnTs
Tax Period End2021-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1FRIEDMAN & HUEY ASSOC LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11313 WEST 175TH STREETAddressLine1Txt
CityHOMEWOODCityNm
State AbbreviationILStateAbbreviationCd
ZIP60430ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2020-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN823764755EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JGM FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% ELLIOTT FRIEDMANInCareOfNm
Business Name ControlJGMFBusinessNameControlTxt
Phone7087996800PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11313 175TH STREETAddressLine1Txt
CityHOMEWOODCityNm
State AbbreviationILStateAbbreviationCd
ZIP60430ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonTRACY SILVERPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone7087996800PhoneNum
Signature2022-02-11SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstTRACYPersonFirstNm
Person LastSILVERPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMARY V JOYCEPreparerPersonNm
PTINP00047157PTIN
Phone7087996800PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$2,314,534FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$0ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$14,413DividendsRevAndExpnssAmt
Dividends Net Invst Incm$14,413DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$66,346NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$313,902GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$88,965CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$80,759TotalRevAndExpnssAmt
Total Net Invst Incm$103,378TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Legal Fees Rev And Expnss$175LegalFeesRevAndExpnssAmt
Legal Fees Net Invst Incm$0LegalFeesNetInvstIncmAmt
Legal Fees Adj Net Incm$0LegalFeesAdjNetIncmAmt
Legal Fees Dsbrs Chrtbl$175LegalFeesDsbrsChrtblAmt
Other Prof Fees Rev And Expnss$10,898OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$10,898OtherProfFeesNetInvstIncmAmt
Other Expenses Rev And Expnss$26OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$26OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$11,099TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$10,898TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm$0TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$201TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$78,442ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$78,442ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$89,541TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$10,898TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm$0TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl$78,643TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$8,782ExcessRevenueOverExpensesAmt
Net Investment Income$92,480NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$366,777SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$21,339SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$21,339SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$1,210,015CorporateStockBOYAmt
Corporate Stock EOY$1,569,291CorporateStockEOYAmt
Corporate Stock EOYFMV$2,293,195CorporateStockEOYFMVAmt
Total Assets BOY$1,576,792TotalAssetsBOYAmt
Total Assets EOY$1,590,630TotalAssetsEOYAmt
Total Assets EOYFMV$2,314,534TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$1,576,792RetainedEarningBOYAmt
Retained Earning EOY$1,590,630RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$1,576,792TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,590,630TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,576,792TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,590,630TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,576,792TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$8,782ExcessRevenueOverExpensesAmt
Other Increases$22,620OtherIncreasesAmt
Subtotal$1,590,630SubtotalAmt
Tot Net Ast Or Fund Balances EOY$1,590,630TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (3 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmtAcquiredAcquiredDtSoldSoldDt
HARRIS ASSOCIATES #718334P$21,534$13,815$7,719$7,719
HARRIS ASSOCIATES #718334P$261,762$198,660$63,102$63,102
600 SHS INTEL CORP COMD$30,606$12,462$18,144$18,1442010-03-092020-08-31
FieldValueIRS element (for citing)
Capital Gain Net Income$88,965CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$1,285InvestmentIncomeExciseTaxAmt
Subtotal$1,285SubtotalAmt
Tax Based On Investment Income$1,285TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$2,449EstimatedPlusOvpmtIncmTxAmt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt
Total Payments And Credits$2,449TotalPaymentsAndCreditsAmt
Overpayment$1,164OverpaymentAmt
Applied To ES Tax$1,164AppliedToESTaxAmt

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
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateILOrgReportOrRegisterStateCd
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

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1ELLIOTT FRIEDMANBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7087996800PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line11313 175TH STREETAddressLine1Txt
CityHOMEWOODCityNm
State AbbreviationILStateAbbreviationCd
ZIP60430ZIPCd
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
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 (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
CAROLINE MAYNARD
1313 175TH STREETHOMEWOODIL60430VICE PRESIDENT0$0$0$0
TRACY SILVER
1313 175TH STREETHOMEWOODIL60430PRESIDENT & SECRETARY0$0$0$0
ELLIOTT M FRIEDMAN
1313 175TH STREETHOMEWOODIL60430TREASURER0$0$0$0
FieldValueIRS element (for citing)
Summary Of Direct Chrtbl ActySummaryOfDirectChrtblActyGrp
Sum Of Program Related InvstSumOfProgramRelatedInvstGrp

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$1,900,817AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$130,247AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$2,031,064TotalFMVOfUnusedAssetsAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$2,031,064AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$30,466CashDeemedCharitableAmt
Net Vl Noncharitable Assets$2,000,598NetVlNoncharitableAssetsAmt
Minimum Investment Return$100,030MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$100,030MinimumInvestmentReturnAmt
Tax Based On Investment Income$1,285TaxBasedOnInvestmentIncomeAmt
Total Tax$1,285TotalTaxAmt
Distributable Before Adj$98,745DistributableBeforeAdjAmt
Distributable Before Ded$98,745DistributableBeforeDedAmt
Distributable As Adjusted$98,745DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$78,643ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Charitable Assets Acquis Paid$0CharitableAssetsAcquisPaidAmt
Set Aside Suitability Test$0SetAsideSuitabilityTestAmt
Set Aside Cash Distri Test$0SetAsideCashDistriTestAmt
Qualifying Distributions$78,643QualifyingDistributionsAmt
Pct Sect4940e Org Net Invst Incm$0PctSect4940eOrgNetInvstIncmAmt
Adjusted Qualifying Distri$78,643AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$98,745DistributableAsAdjustedAmt
Undistributed Income PY$78,442UndistributedIncomePYAmt
Prior Year12018PriorYear1Yr
Prior Year22017PriorYear2Yr
Prior Year32016PriorYear3Yr
Excess Distribution Cyov Yr1$0ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$0TotalExcessDistributionCyovAmt
Qualifying Distributions$78,643QualifyingDistributionsAmt
Applied To Year1$78,442AppliedToYear1Amt
Applied To Current Year$201AppliedToCurrentYearAmt
Remaining Distri From Corpus$0RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus$0ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$0ExcessDistributionCyovAppCYAmt
Total Corpus$0TotalCorpusAmt
Undistributed Income CY$98,544UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$0ExcessDistriCyovToNextYrAmt
Excess From Current Year$0ExcessFromCurrentYearAmt
FieldValueIRS element (for citing)
Private Operating FoundationsPrivateOperatingFoundationsGrp

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 RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
ALZHEIMERS ASSOCIATION
225 NORTH MICHIGAN AVENUE 17TH FLOCHICAGOIL60601NONEPCGENERAL FUND$39,221
IGLESIA MISIONERA CRISTO VIVE
315 David AvenuePharrTX78577NONEPCGENERAL FUND$39,221
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$78,442TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

FieldValueIRS element (for citing)
Fees Contracts From Govt AgFeesContractsFromGovtAgGrp
Membership Dues And AssmntMembershipDuesAndAssmntGrp
Int On Sav And Temp Cash InvstIntOnSavAndTempCashInvstGrp

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$14,413ExclusionAmt
FieldValueIRS element (for citing)
Net Rntl Incm Re Debt Fincd PropNetRntlIncmReDebtFincdPropGrp
Net Rntl Incm Re Not Debt Fincd PropNetRntlIncmReNotDebtFincdProp
Net Rental Income Personal PropNetRentalIncomePersonalPropGrp
Other Investment Incm Part VIIOtherInvestmentIncmPartVIIGrp
Gain Sales Ast Oth Than InvntryGainSalesAstOthThanInvntryGrp
Net Income Loss From Special EvtNetIncomeLossFromSpecialEvtGrp

Gross Profit Loss Sls Of Invntry GrossProfitLossSlsOfInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$88,965ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$103,378ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$103,378TotalIncomeProducingActyAmt

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

Depreciation Schedule DepreciationSchedule

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (31 entries)

StockStockNmEOY Book ValueEOYBookValueAmtEOYFMVEOYFMVAmt
AGILENT TECHNOLOGIES INC COM$0$0
ALPHABET INC CL C$89,798$203,012
AMERICAN INT'L GROUP$88,078$98,770
AUTOMATIC DATA PROCESSING INC$17,140$24,827
BERKSHIRE HATHAWAY INC CL B$35,281$55,584
CDK GLOBAL INC COM$63,572$62,113
CITIGROUP INC$98,867$102,587
COMCAST CORP CL A$68,879$96,934
CONSTELLATION BRANDS INC CL A$21,145$40,931
FACEBOOK$73,861$130,391
FISERV INC COM$69,928$69,479
HCA HEALTHCARE INC$63,772$139,550
HERC HLDGS INC$25,715$75,647
HILTON WORLDWIDE HLDGS$41,040$69,356
HOWARD HUGHES CORP$79,076$77,968
HUMANA INC COM$80,766$88,544
INTEL CORP COM$0$0
KEURIG DR PEPPER INC$52,343$63,432
LEAR CORP$54,951$65,730
LIBERTY BROADBAND CORP$71,079$147,611
NETFLIX$92,122$105,642
ORACLE CORP$48,577$77,840
POST HLDGS INC COM$49,270$62,370
QORVO INC$24,055$68,478
REGENERON PHARM$27,346$50,269
CHARLES SCHWAB CORP$64,824$101,934
SOUTHWEST AIRLINES CO$0$0
STATE STREET CORPORATION$0$0
VISA INC$39,980$81,837
WELLS FARGO & CO$107,118$90,580
WORKDAY INC CL A$20,708$41,779

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

FieldValueIRS element (for citing)
CategoryFISCHEL & KAHNCategoryTxt
Legal Fees$175LegalFeesAmt
Disbursements Charitable Prps$175DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescIL CHARITY BUREAU FUNDDesc
Revenue And Expenses Per Books$26RevenueAndExpensesPerBooksAmt
Disbursements Charitable Prps$26DisbursementsCharitablePrpsAmt

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

FieldValueIRS element (for citing)
DescBOOK/TAX DIFFERENCEDesc
Amt$22,620Amt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryMANAGEMENT FEESCategoryTxt
Amt$10,898Amt
Net Investment Income$10,898NetInvestmentIncomeAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryFEDERAL EXCISE TAX PAYMENTCategoryTxt

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