OTTO & IRENE KAHN FOUNDATION: Form 990PF, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- OTTO & IRENE KAHN FOUNDATION (EIN 82-1975490)
- Tax period
- 2020-01-01 to 2020-12-31
- Filed
- 2021-05-27
- IRS object ID
- 202131479349100508
- Schema version
- 2020v4.0
- 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
- Form 990-PF
- Schedule B
- Accounting Fees Schedule
- Investments Corp Stock Schedule
- Other Decreases Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-05-27T08:46:19-07:00 | ReturnTs |
| Tax Period End | 2020-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 474546668 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SHOGREN & ASSOCIATES | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1860 CHICAGO AVE STE G19 | AddressLine1Txt |
| City | RIVERSIDE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92507 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2020-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 821975490 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE OTTO & IRENE KAHN FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | OTTO | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 166 LUBEN LN | AddressLine1Txt |
| City | ARCADIA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91006 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | IRENE KAHN | PersonNm |
| Person Title | VICE PRESIDENT | PersonTitleTxt |
| Signature | 2021-05-27 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | IRENE | PersonFirstNm |
| Person Last | KAHN | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Dennis Shogren | PreparerPersonNm |
| PTIN | P01874632 | PTIN |
| Phone | 9514621409 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Federated Assurance Level | FAL1 | FederatedAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $235,444 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $93,955 | ContriRcvdRevAndExpnssAmt |
| Dividends Rev And Expnss | $2,603 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $2,603 | DividendsNetInvstIncmAmt |
| Dividends Adj Net Incm | $2,603 | DividendsAdjNetIncmAmt |
| Net Gain Sale Ast Rev And Expnss | -$3,666 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $10,041 | GrossSalesPriceAmt |
| Total Rev And Expnss | $92,892 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $2,603 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $2,603 | TotalAdjNetIncmAmt |
| Accounting Fees Rev And Expnss | $500 | AccountingFeesRevAndExpnssAmt |
| Taxes Rev And Expnss | $60 | TaxesRevAndExpnssAmt |
| Trav Conf Meeting Rev And Expnss | $238 | TravConfMeetingRevAndExpnssAmt |
| Tot Opr Expenses Rev And Expnss | $798 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $12,820 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $12,820 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $13,618 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $12,820 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $79,274 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $2,603 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $2,603 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Corporate Stock BOY | $162,761 | CorporateStockBOYAmt |
| Corporate Stock EOY | $235,444 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $235,444 | CorporateStockEOYFMVAmt |
| Total Assets BOY | $162,761 | TotalAssetsBOYAmt |
| Total Assets EOY | $235,444 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $235,444 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $162,761 | NoDonorRstrNetAssestsBOYAmt |
| Tot Net Ast Or Fund Balances BOY | $162,761 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $235,444 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $162,761 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $235,444 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $162,761 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $79,274 | ExcessRevenueOverExpensesAmt |
| Subtotal | $242,035 | SubtotalAmt |
| Other Decreases | $6,591 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $235,444 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Property | 1350 FORD MOTOR CO NEW | PropertyDesc |
| How Acquired | P | HowAcquiredCd |
| Acquired | 2003-04-09 | AcquiredDt |
| Sold | 2020-12-21 | SoldDt |
| Gross Sales Price | $10,041 | GrossSalesPriceAmt |
| Cost Or Other Basis | $13,707 | CostOrOtherBasisAmt |
| Gain Or Loss | -$3,666 | GainOrLossAmt |
| Gains Minus Excess Or Losses | -$3,666 | GainsMinusExcessOrLossesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | -$3,666 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $36 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $36 | SubtotalAmt |
| Tax Based On Investment Income | $36 | TaxBasedOnInvestmentIncomeAmt |
| Tax Due | $36 | TaxDueAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | false | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | CA | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | false | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IRENE KAHN | BusinessNameLine1Txt |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 166 LUBEN LN | AddressLine1Txt |
| City | ARCADIA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91006 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | false | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | false | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Business Holdings | false | BusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|---|---|---|---|
| DEBRA KAHN SEGAL | ||||||
| 2208 FUCHSIA AVE | UPLAND | CA | 91784 | DIRECTOR | 0.00 | $0 |
| MICHAEL KAHN | ||||||
| 11747 SUNSET BLVD 125 | LOS ANGELS | CA | 90049 | DIRECTOR | 0.00 | $0 |
| IRENE KAHN | ||||||
| 166 LUBEN LN | ARCADIA | CA | 91006 | VICE PRESIDENT | 0.00 | $0 |
| OTTO KAHN | ||||||
| 166 LUBEN LN | ARCADIA | CA | 91006 | PRESIDENT | 0.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $123,184 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $0 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $123,184 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Adjusted Total FMV Of Unused Ast | $123,184 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $1,848 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $121,336 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $6,067 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $6,067 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $36 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $36 | TotalTaxAmt |
| Distributable Before Adj | $6,031 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $6,031 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $6,031 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $12,820 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $12,820 | QualifyingDistributionsAmt |
| Adjusted Qualifying Distri | $12,820 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $6,031 | DistributableAsAdjustedAmt |
| Qualifying Distributions | $12,820 | QualifyingDistributionsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $6,031 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $6,789 | RemainingDistriFromCorpusAmt |
| Total Corpus | $6,789 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov To Next Yr | $6,789 | ExcessDistriCyovToNextYrAmt |
| Excess From Current Year | $6,789 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VARIUS CHARITIES | BusinessNameLine1Txt |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 166 Luben Ln | AddressLine1Txt |
| City | Arcadia | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91006 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Relationship | NONE | RecipientRelationshipTxt |
| Recipient Foundation Status | EOF | RecipientFoundationStatusTxt |
| Grant Or Contribution Purpose | GENERAL USAGE | GrantOrContributionPurposeTxt |
| Amt | $12,820 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $12,820 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $2,603 | RelatedOrExemptFunctionIncmAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | -$3,666 | RelatedOrExemptFunctionIncmAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | -$1,063 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | -$1,063 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
| Contributor Person | OTTO AND IRENE KAHN | ContributorPersonNm |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 166 LUBEN LN | AddressLine1Txt |
| City | ARCADIA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91006 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $93,955 | TotalContributionsAmt |
| Noncash Contribution | Yes (X) | NoncashContributionInd |
Non Cash Property Contribution NonCashPropertyContributionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
| Noncash Property | 500 SHARES OF BRISTOL MYERS SQUIBB CO AND 500 CHARES IN INTL BUSINESS MACHINES CORP. | NoncashPropertyDesc |
| Fair Market Value | $93,955 | FairMarketValueAmt |
| Received | 2020-12-31 | ReceivedDt |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | Michael Taylor, CPA | CategoryTxt |
| Amt | $500 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Stock | Morgan Stanley Investment accouint | StockNm |
| EOY Book Value | $235,444 | EOYBookValueAmt |
| EOYFMV | $235,444 | EOYFMVAmt |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Unrealized Losses | Desc |
| Amt | $6,591 | Amt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt |
|---|---|
| Attorney General | $50 |
| Franchise Tax Board | $10 |