CHARLES K KING NO 3 TRUST: Form 990PF, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- CHARLES K KING NO 3 TRUST (EIN 34-6506846)
- Tax period
- 2018-01-01 to 2018-12-31
- Filed
- 2019-11-13
- IRS object ID
- 201903179349100510
- Schema version
- 2018v3.1
- 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
- Form 990-PF
- Schedule B
- Accounting Fees Schedule
- Investments Corp Stock Schedule
- Investments Other Schedule2
- Land Etc Schedule2
- Other Assets Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Other Increases Schedule
- Other Liabilities Schedule
- Sales Of Inventory List
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-11-13T05:31:37-08:00 | ReturnTs |
| Tax Period End | 2018-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 340670924 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WOB Accountants and Advisors | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2200 Stumbo Road | AddressLine1Txt |
| City | Ontario | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 449061260 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2018-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 346506846 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHARLES K KING NO 3 TRUST | BusinessNameLine1Txt |
| Business Name Line2 | CO KEYBANK NATIONAL ASSOCIATION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CHAR | BusinessNameControlTxt |
| Phone | 2166897538 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4900 TIEDEMAN ROAD OH-01-49-0150 | AddressLine1Txt |
| City | BROOKLYN | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44144 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KEY BANK NATIONAL ASSOC | PersonNm |
| Person Title | Trustee | PersonTitleTxt |
| Signature | 2019-11-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JAMES L HENRY | PreparerPersonNm |
| PTIN | P00528569 | PTIN |
| Phone | 4195295500 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2020-04-17 16:48:07Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $63,307,443 | 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 | $3,084,099 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $54,419 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $54,419 | InterestOnSavNetInvstIncmAmt |
| Interest On Savings Adj Net Incm | $54,419 | InterestOnSavingsAdjNetIncmAmt |
| Dividends Rev And Expnss | $1,585,967 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $1,585,967 | DividendsNetInvstIncmAmt |
| Dividends Adj Net Incm | $1,585,967 | DividendsAdjNetIncmAmt |
| Gross Rents Rev And Expnss | $128,403 | GrossRentsRevAndExpnssAmt |
| Gross Rents Net Invst Incm | $128,403 | GrossRentsNetInvstIncmAmt |
| Gross Rents Adj Net Incm | $128,403 | GrossRentsAdjNetIncmAmt |
| Net Rental Income Or Loss | $128,403 | NetRentalIncomeOrLossAmt |
| Net Gain Sale Ast Rev And Expnss | $901,773 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $10,736,017 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $901,773 | CapGainNetIncmNetInvstIncmAmt |
| Gross Sales Less Ret And Allwnc | $106,833 | GrossSalesLessRetAndAllwncAmt |
| Cost Of Goods Sold | $64,896 | CostOfGoodsSoldAmt |
| Gross Profit Rev And Expnss | $41,937 | GrossProfitRevAndExpnssAmt |
| Gross Profit Adj Net Incm | $41,937 | GrossProfitAdjNetIncmAmt |
| Other Income Rev And Expnss | $476,483 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $72,051 | OtherIncomeNetInvstIncmAmt |
| Other Income Adj Net Incm | $404,432 | OtherIncomeAdjNetIncmAmt |
| Total Rev And Expnss | $6,273,081 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $2,742,613 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $2,215,158 | TotalAdjNetIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $225,472 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $58,334 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Adj Net Incm | $167,138 | CompOfcrDirTrstAdjNetIncmAmt |
| Oth Empl Slrs Wgs Rev And Expnss | $1,176,985 | OthEmplSlrsWgsRevAndExpnssAmt |
| Oth Empl Slrs Wgs Adj Net Incm | $270,707 | OthEmplSlrsWgsAdjNetIncmAmt |
| Oth Empl Slrs Wgs Dsbrs Chrtbl | $906,278 | OthEmplSlrsWgsDsbrsChrtblAmt |
| Pension Empl Bnft Rev And Expnss | $84,666 | PensionEmplBnftRevAndExpnssAmt |
| Pension Empl Bnft Dsbrs Chrtbl | $84,666 | PensionEmplBnftDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $18,303 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $6,625 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $11,678 | AccountingFeesChrtblPrpsAmt |
| Taxes Rev And Expnss | $135,616 | TaxesRevAndExpnssAmt |
| Taxes Adj Net Incm | $30,616 | TaxesAdjNetIncmAmt |
| Taxes Dsbrs Chrtbl | $105,000 | TaxesDsbrsChrtblAmt |
| Occupancy Rev And Expnss | $74,140 | OccupancyRevAndExpnssAmt |
| Occupancy Dsbrs Chrtbl | $74,140 | OccupancyDsbrsChrtblAmt |
| Printing And Pub Rev And Expnss | $29,769 | PrintingAndPubRevAndExpnssAmt |
| Printing And Pub Dsbrs Chrtbl | $29,769 | PrintingAndPubDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $399,148 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $7,745 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $391,403 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $2,144,099 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $72,704 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $468,461 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $1,602,934 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $0 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $0 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $2,144,099 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $72,704 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $468,461 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $1,602,934 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $4,128,982 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $2,669,909 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $1,746,697 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $5,257 | CashBOYAmt |
| Cash EOY | $8,484 | CashEOYAmt |
| Cash EOYFMV | $8,484 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $4,770,152 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $9,858,913 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $9,858,913 | SavAndTempCashInvstEOYFMVAmt |
| Acct Rcvbl BOY | $39 | AcctRcvblBOYAmt |
| Inventories BOY | $6,937 | InventoriesBOYAmt |
| Inventories EOY | $10,848 | InventoriesEOYAmt |
| Inventories EOYFMV | $10,848 | InventoriesEOYFMVAmt |
| Corporate Stock BOY | $29,953,947 | CorporateStockBOYAmt |
| Corporate Stock EOY | $28,438,374 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $33,368,244 | CorporateStockEOYFMVAmt |
| Other Investments BOY | $12,524,384 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $12,342,401 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $13,199,738 | OtherInvestmentsEOYFMVAmt |
| Land Bldg Equip Cost Or Other Bss | $5,896,488 | LandBldgEquipCostOrOtherBssAmt |
| Land BOY | $4,879,289 | LandBOYAmt |
| Land EOY | $5,896,488 | LandEOYAmt |
| Land EOYFMV | $5,896,488 | LandEOYFMVAmt |
| Other Assets BOY | $2,000,000 | OtherAssetsBOYAmt |
| Other Assets EOY | $964,728 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $964,728 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $54,140,005 | TotalAssetsBOYAmt |
| Total Assets EOY | $57,520,236 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $63,307,443 | TotalAssetsEOYFMVAmt |
| Accounts Payable BOY | $56,974 | AccountsPayableBOYAmt |
| Accounts Payable EOY | $130,124 | AccountsPayableEOYAmt |
| Other Liabilities BOY | $2,000,000 | OtherLiabilitiesBOYAmt |
| Other Liabilities EOY | $964,728 | OtherLiabilitiesEOYAmt |
| Total Liabilities BOY | $2,056,974 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,094,852 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
| Capital Stock BOY | $24,525,055 | CapitalStockBOYAmt |
| Capital Stock EOY | $24,525,055 | CapitalStockEOYAmt |
| Additional Paid In Capital BOY | $20,710 | AdditionalPaidInCapitalBOYAmt |
| Additional Paid In Capital EOY | $20,710 | AdditionalPaidInCapitalEOYAmt |
| Retained Earning BOY | $27,537,266 | RetainedEarningBOYAmt |
| Retained Earning EOY | $31,879,619 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $52,083,031 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $56,425,384 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $54,140,005 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $57,520,236 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $52,083,031 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $4,128,982 | ExcessRevenueOverExpensesAmt |
| Other Increases | $213,371 | OtherIncreasesAmt |
| Subtotal | $56,425,384 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $56,425,384 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (8 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|---|
| VANGUARD INVESTMENTS | P | 2018-12-31 | 2018-12-31 | $330,240 | $329,324 | $916 | $916 |
| KEY TRST 3-1 | P | 2018-12-31 | 2018-12-31 | $6,428,189 | $5,804,271 | $623,918 | $623,918 |
| kENNEDY WILLSON WRITE OFF. | P | 2018-12-31 | 2018-12-31 | $345,318 | -$345,318 | -$345,318 | |
| KEY TRST 3-1 EQT | P | 2018-12-31 | 2018-12-31 | $1,124,532 | $1,033,149 | $91,383 | $91,383 |
| KEY TRUST CAP GAIN DISTRIIBUTIONS | P | 2018-01-31 | 2018-12-31 | $529,484 | $529,484 | $529,484 | |
| KEY RETURN/CAP | P | 2018-12-31 | 2018-12-31 | $1,323,728 | $1,312,500 | $11,228 | $11,228 |
| NORTHERN GLOBAL | P | 2018-03-01 | 2018-03-07 | $969,566 | $979,479 | -$9,913 | -$9,913 |
| HUBBELL | P | 2018-09-01 | 2018-09-06 | $30,278 | $30,203 | $75 | $75 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $901,773 | CapitalGainNetIncomeAmt |
| Net Short Term Capital Gain Loss | -$68,332 | NetShortTermCapitalGainLossAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | false | LiableSection4942TaxInd |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exempt Operating Foundations | Yes (X) | ExemptOperatingFoundationsInd |
| Ruling Letter | 1986-03-21 | RulingLetterDt |
| Not Applicable | N/A | NotApplicableCd |
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 | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (true) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | OH | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | Yes (true) | 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 | KEYBANK NATIONAL ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2168134556 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4900 TIEDEMAN RD | AddressLine1Txt |
| City | BROOKLYN | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44144 | 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 |
| Undistr Incm Sect4942a2 Not App | false | UndistrIncmSect4942a2NotAppInd |
| Business Holdings | false | BusinessHoldingsInd |
| Excess Business Holdings | false | ExcessBusinessHoldingsInd |
| 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 |
| Transactions Fail To Qlfy As Exc | false | TransactionsFailToQlfyAsExcInd |
| Maintained Expenditure Rspns | false | MaintainedExpenditureRspnsInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Proceeds Or Net Income | false | ProceedsOrNetIncomeInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (7 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt |
|---|---|---|---|---|---|---|---|
| KEY BANK NATIONAL ASSOC | |||||||
| 127 PUBLIC SQUARE | CLEVELAND | OH | 44114 | Trustee | 5.00 | $58,334 | |
| JOHN C FERNYAK | |||||||
| 127 PUBLIC SQUARE | CLEVELAND | OH | 44114 | Trustee | 5.00 | $23,833 | |
| DAVID CARTO | |||||||
| 127 PUBLIC SQUARE | CLEVELAND | OH | 44114 | Trustee | 5.00 | $23,833 | |
| BRUCE CUMMINS | |||||||
| 127 PUBLIC SQUARE | CLEVELAND | OH | 44114 | ADM BOARD | 5.00 | $500 | |
| JUSTIN MAROTTA | |||||||
| 127 PUBLIC SQUARE | CLEVELAND | OH | 44114 | ADM BOARD | 5.00 | $500 | |
| BETTY PRESTON | |||||||
| 127 PUBLIC SQUARE | CLEVELAND | OH | 44114 | ADM BOARD | 5.00 | $500 | |
| CHARLES GLEAVES | |||||||
| 2409 ECKERT RD | LEXINGTON | OH | 44904 | Director | 40.00 | $112,251 | $5,721 |
Compensation Highest Paid Empl CompensationHighestPaidEmplGrp (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee BenefitsEmployeeBenefitsAmt |
|---|---|---|---|---|---|---|---|
| WILLIAM COLLINS | |||||||
| 50 N TRIMBLE RD | MANSFIELD | OH | 44906 | FORMER HEAD | 1.00 | $118,406 | |
| DOUGLAS SCHUSTER | |||||||
| 50 N TRIMBLE RD | MANSFIELD | OH | 44906 | HORTICULTURE | 40.00 | $61,565 | $3,078 |
| HOLLY WILLIAMS | |||||||
| 50 N TRIMBLE RD | MANSFIELD | OH | 44906 | DEVELOPMENT | 40.00 | $77,020 | $3,222 |
| JAMES BOLIN | |||||||
| 50 N TRIMBLE RD | MANSFIELD | OH | 44906 | MAINTENANCE | 40.00 | $50,068 | $387 |
| LORIN MARTIN | |||||||
| 50 N TRIMBLE RD | MANSFIELD | OH | 44906 | FORMER GARDNER | 1.00 | $124,972 | |
Compensation Of Hghst Pd Cntrct CompensationOfHghstPdCntrctGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Service TypeServiceTypeTxt | CompensationCompensationAmt |
|---|---|---|---|---|---|
| CINDY TYLER | |||||
| 2110 SARAH ST | PITTSBURGH | PA | 15203 | MASTER PLAN DESIGN | $257,200 |
| SECKEL GROUP LTD AIA | |||||
| 240 PARK AVE WEST | MANSFIELD | OH | 44902 | ARCHITECT | $176,995 |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | KINGWOOD CENTER GARDENS DEVELOPS AND DISPLAYS EXEMPLARY GARDENS ON THE FORMER ESTATE OF CHARLES KELLEY KING FOR THE PLEASURE AND EDUCATION OF THE PUBLIC. AUXILLIARY ACTIVITIES AND PROGRAMS ARE OFFERED TO SUPPORT AND TO ACCENTUATE THE ENJOYMENT AND UNDERSTANDING OF THE GARDENS AND HORTICULTURE. | Description1Txt |
| Expenses1 | $1,602,934 | Expenses1Amt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $57,099,052 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $5,022,885 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $62,121,937 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Adjusted Total FMV Of Unused Ast | $62,121,937 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $931,829 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $61,190,108 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $3,059,505 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sect4942j3j5 Fndtn And Frgn Org | Yes (X) | Sect4942j3j5FndtnAndFrgnOrgInd |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $1,602,934 | ExpensesAndContributionsAmt |
| Charitable Assets Acquis Paid | $73,570 | CharitableAssetsAcquisPaidAmt |
| Qualifying Distributions | $1,676,504 | QualifyingDistributionsAmt |
| Adjusted Qualifying Distri | $1,676,504 | AdjustedQualifyingDistriAmt |
Private Operating Foundations PrivateOperatingFoundationsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Private Operating Fndtn Ruling | 1973-01-01 | PrivateOperatingFndtnRulingDt |
| Section4942j3 | Yes (X) | Section4942j3Ind |
Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $1,746,697 | CurrentYearAmt |
| Year1 | $1,329,190 | Year1Amt |
| Year2 | $1,019,377 | Year2Amt |
| Year3 | $1,196,289 | Year3Amt |
| Total | $5,291,553 | TotalAmt |
Pct85 Lessor Adj Incm Or Min Ret Pct85LessorAdjIncmOrMinRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $1,484,692 | CurrentYearAmt |
| Year1 | $1,129,812 | Year1Amt |
| Year2 | $866,470 | Year2Amt |
| Year3 | $1,016,846 | Year3Amt |
| Total | $4,497,820 | TotalAmt |
Qualifying Distributions QualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $1,676,504 | CurrentYearAmt |
| Year1 | $3,552,903 | Year1Amt |
| Year2 | $1,519,840 | Year2Amt |
| Year3 | $1,177,778 | Year3Amt |
| Total | $7,927,025 | TotalAmt |
Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $1,676,504 | CurrentYearAmt |
| Year1 | $3,552,903 | Year1Amt |
| Year2 | $1,519,840 | Year2Amt |
| Year3 | $1,177,778 | Year3Amt |
| Total | $7,927,025 | TotalAmt |
Two Thirds Minimum Invst Ret TwoThirdsMinimumInvstRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $2,039,670 | CurrentYearAmt |
| Year1 | $1,745,558 | Year1Amt |
| Year2 | $1,430,957 | Year2Amt |
| Year3 | $1,419,589 | Year3Amt |
| Total | $6,635,774 | TotalAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $54,419 | ExclusionAmt |
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $1,585,967 | ExclusionAmt |
Net Rntl Incm Re Not Debt Fincd Prop NetRntlIncmReNotDebtFincdProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 3 | ExclusionCd |
| Exclusion | $128,403 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $901,773 | ExclusionAmt |
Gross Profit Loss Sls Of Invntry GrossProfitLossSlsOfInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 3 | ExclusionCd |
| Exclusion | $41,937 | ExclusionAmt |
Other Revenue Described OtherRevenueDescribedGrp (11 entries)
| DescDesc | Related Or Exempt Function IncmRelatedOrExemptFunctionIncmAmt | ExclusionExclusionCd | ExclusionExclusionAmt | BusinessBusinessCd | Unrelated Business Taxbl IncmUnrelatedBusinessTaxblIncmAmt |
|---|---|---|---|---|---|
| ADMISSION & PARKING FEES | $143,355 | ||||
| BUS TOURS | $5,707 | ||||
| CLASS ACTION SETTLEMENTS | 18 | $103,205 | |||
| K-1 DYAL II OFFSHORE INVE | 18 | $5,011 | |||
| K-1 KENNEDY WILSON RE FD | 18 | -$31,504 | 900099 | -$4,661 | |
| K-1 RIVERSIDE MICRO CAP F | 18 | ||||
| MEMBERSHIP | $105,090 | ||||
| MISCELLANEOUS | $1,543 | ||||
| SPECIAL EVENTS | $125,426 | ||||
| SPECIAL TOURS | $4,675 | ||||
| WORKSHOPS | $18,636 |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | -$4,661 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $2,789,211 | ExclusionAmt |
| Related Or Exempt Function Incm | $404,432 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $3,188,982 | TotalIncomeProducingActyAmt |
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp (6 entries)
| Line NumberLineNumberTxt | Relationship StatementRelationshipStatementTxt |
|---|---|
| 3 | PROVIDES FUNDS FOR RELATED OR EXEMPT PURPOSE FUNCTIONS. |
| 4 | PROVIDES FUNDS FOR RELATED OR EXEMPT PURPOSE FUNCTIONS. |
| 5B | PROVIDES FUNDS FOR RELATED OR EXEMPT PURPOSE FUNCTIONS. |
| 8 | PROVIDES FUNDS FOR RELATED OR EXEMPT PURPOSE FUNCTIONS. |
| 10 | PROVIDES FUNDS FOR RELATED OR EXEMPT PURPOSE FUNCTIONS. |
| 11 | PROVIDES FUNDS FOR RELATED OR EXEMPT PURPOSE FUNCTIONS. |
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 (25 entries)
| ContributorContributorNum | Address Line1ContributorUSAddress/AddressLine1Txt | CityContributorUSAddress/CityNm | State AbbreviationContributorUSAddress/StateAbbreviationCd | ZIPContributorUSAddress/ZIPCd | Total ContributionsTotalContributionsAmt | Person ContributionPersonContributionInd | Noncash ContributionNoncashContributionInd |
|---|---|---|---|---|---|---|---|
| OHIO HEALTH | |||||||
| 1 | 335 GLESSNER AVE | MANSFIELD | OH | 44903 | $8,000 | Yes (X) | |
| RICHLAND BANK | |||||||
| 2 | 3 N MAIN ST | MANSFIELD | OH | 44902 | $8,000 | Yes (X) | |
| ANTONIO AND KAREN MARALLO | |||||||
| 3 | 1154 SHADY LANE | ASHLAND | OH | 44805 | $5,000 | Yes (X) | |
| RICHLAND COUNTY FOUNDATION | |||||||
| 4 | 24 W THIRD ST | MANSFIELD | OH | 44902 | $442,774 | Yes (X) | |
| BARBARA AND GEORGE KEYSER FUND | |||||||
| 5 | RCF/181 S MAIN ST | MANSFIELD | OH | 44902 | $7,500 | Yes (X) | |
| JUSTIN AND LYNN MAROTTA | |||||||
| 6 | 1654 HIDDEN OAK DR | MANSFELD | OH | 44906 | $5,000 | Yes (X) | |
| CARL AND ANNA MARIE FERNYAK FUND | |||||||
| 7 | 4 W 4TH ST | MANSFIELD | OH | 44902 | $200,000 | Yes (X) | |
| CHUCK HAHN CLEVELAND FINANCIAL GRP | |||||||
| 8 | 108 N MAIN ST | MANSFIELD | OH | 44905 | $5,500 | Yes (X) | |
| DR BRUCE NANCY JACKSON | |||||||
| 9 | 2044 LEXINGTON AVE | MANSFIELD | OH | 44907 | $315,300 | Yes (X) | |
| GORMAN FAMILY FOUNDATION | |||||||
| 10 | P O BOX 2599 | MANSFIELD | OH | 44906 | $200,000 | Yes (X) | |
| HIRE FAMILY FOUNDATION | |||||||
| 11 | 619 LINDA ST SUITE 200 | ROCKY RIVER | OH | 44116 | $50,000 | Yes (X) | |
| EDITH JOE HUMPHREY FAMILY | |||||||
| 12 | 620 WOODLAND RD | MANSFIELD | OH | 44907 | $10,000 | Yes (X) | |
| EUGENE SALLY GOIN | |||||||
| 13 | 7425 PELICAN BAY BLVDAPT 701 | NAPLES | FL | 34108 | $1,005,254 | Yes (X) | |
| KEY BANK | |||||||
| 14 | 100 PUBLIC SQUARE STE 600 | CLEVELAND | OH | 44113 | $15,000 | Yes (X) | |
| MANSFIELD ENGINEERED COMPONENTS | |||||||
| 15 | P O BOX 1602 | MANSFIELD | OH | 44901 | $100,000 | Yes (X) | |
| MECHANICS BANK | |||||||
| 16 | 2 S MAIN ST | MANSFIELD | OH | 44902 | $15,000 | Yes (X) | |
| MIKE CAROL CHAMBERS | |||||||
| 17 | P O BOX 3272 | LEXINGTON | OH | 44904 | $20,000 | Yes (X) | |
| NEWMAN TECHNOLOGY INC | |||||||
| 18 | 100 CAIRNS RD | MANSFIELD | OH | 44903 | $33,333 | Yes (X) | |
| PHILIP WISDOM | |||||||
| 19 | 990 MILLSBORO RD | MANSFIELD | OH | 44906 | $30,203 | Yes (X) | |
| ROWLAND DELIGHT PATRICIA POTH FND | |||||||
| 20 | 181 S MAIN ST | MANSFIELD | OH | 44902 | $9,635 | Yes (X) | |
| SHELLEY FISHER | |||||||
| 21 | 1862 WESTOVER CT | MANSFIELD | OH | 44906 | $20,000 | Yes (X) | |
| TOM LOLA RIESTER | |||||||
| 22 | 1656 NANTUCKET DR | MANSFIELD | OH | 44904 | $15,000 | Yes (X) | |
| WILLIAM KATHLEEN HURDLE | |||||||
| 23 | 1616 LEXINGTON AVE | MANSFIELD | OH | 44907 | $10,250 | Yes (X) | |
| MARY LOU DONLEY CRT | |||||||
| 24 | JEANNE KINDINGER TTTE | MANSFIELD | OH | 44906 | $317,463 | Yes (X) | |
| ROBERT ESTHER BLACK FAMILY FOUND | |||||||
| 25 | 181 S MAIN ST | MANSFIELD | OH | 44902 | $160,000 | Yes (X) | |
Non Cash Property Contribution NonCashPropertyContributionGrp (2 entries)
| ContributorContributorNum | Noncash PropertyNoncashPropertyDesc | Fair Market ValueFairMarketValueAmt | ReceivedReceivedDt |
|---|---|---|---|
| 13 | 2500 SHS NORTHWESTERN GLOBAL REALT | $1,005,254 | 2018-03-01 |
| 19 | 40 SHS HUBBELL STOCK | $30,203 | 2018-08-31 |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|---|
| ACCOUNTING FEES | $11,678 | $0 | $0 | $11,678 |
| TAX PREP FEES | $6,625 | $6,625 | $0 | $0 |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Stock | COMMON STOCKS | StockNm |
| EOY Book Value | $28,438,374 | EOYBookValueAmt |
| EOYFMV | $33,368,244 | EOYFMVAmt |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp (3 entries)
| Category Or ItemCategoryOrItemTxt | Listed At Cost Or FMVListedAtCostOrFMVCd | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| CERTIFICATE OF DEPOSIT | AT COST | $10,000 | $10,000 |
| LIMITED PARTNERSHIPS | AT COST | $2,564,492 | $2,302,473 |
| MUTUAL FUNDS | AT COST | $9,767,909 | $10,887,265 |
Land Etc Schedule2 LandEtcSchedule2
Land Etc LandEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category Or Item | Miscellaneous | CategoryOrItemTxt |
| Cost Or Other Basis | $5,896,488 | CostOrOtherBasisAmt |
| Book Value | $5,896,488 | BookValueAmt |
| EOYFMV | $5,896,488 | EOYFMVAmt |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SET-ASIDE APPROVED BY IRS | Desc |
| BOY Book Value | $2,000,000 | BOYBookValueAmt |
| EOY Book Value | $964,728 | EOYBookValueAmt |
| EOYFMV | $964,728 | EOYFMVAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (30 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|---|
| ADMISSION & PARKING EXPENSES | $1,324 | $1,324 | |
| BUS TOUR EXPENSES | $929 | $929 | |
| CAPITAL CAMPAIGN EXPENSES | $69,164 | $69,164 | |
| DUES & BUSINESS EXPENSES | $15,074 | $15,074 | |
| Expenses allocated to setaside | -$91,642 | -$91,642 | |
| FUND RAISING EXPENSES | $217 | $217 | |
| GENERAL INSURANCE | $17,583 | $17,583 | |
| GREENHOUSE EXPENSE | $8,982 | $8,982 | |
| INTERNET FEES | $4,612 | $4,612 | |
| LIBRARY EXPENSES | $580 | $580 | |
| MARKETING EXPENSES | $1,747 | $1,747 | |
| MEMBERSHIP EXPENSES | $4,563 | $4,563 | |
| MERCHANT FEES | $9,600 | $9,600 | |
| MISCELLANEOUS | $6,059 | $6,059 | |
| NATURE AREA EXPENSES | $1,255 | $1,255 | |
| OFFICE EXPENSE | $25,121 | $25,121 | |
| OUTDOOR DISPLAYS | $25,746 | $25,746 | |
| PERSONNEL EXPENSE | $14,221 | $14,221 | |
| POSTAGE | $2,144 | $2,144 | |
| REPAIRS & MAINTENANCE-BLDG & GROUNDS | $46,915 | $46,915 | |
| REPAIRS & MAINTENANCE-EQUIPMENT | $11,517 | $11,517 | |
| SHOWS & CHRISTMAS DECORATIONS | $1,850 | $1,850 | |
| SPECIAL EVENT EXPENSES | $182,226 | $182,226 | |
| SPECIAL TOUR EXPENSES | $765 | $765 | |
| SWEEP FEES | $7,745 | $7,745 | |
| TOOLS & SUPPLIES | $5,121 | $5,121 | |
| TOWNSEND HOUSE EXPENSES | $129 | $129 | |
| VOLUNTEER & CHILDRENS EXPENSES | $5,155 | $5,155 | |
| WEDDING EVENT EXPENSES | $6,517 | $6,517 | |
| WORKSHOP EXPENSES | $13,929 | $13,929 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (10 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|---|
| ADMISSION & PARKING FEES | $143,355 | $143,355 | |
| BUS TOURS | $5,707 | $5,707 | |
| CLASS ACTION SETTLEMENTS | $103,205 | $103,205 | |
| K-1 DYAL II OFFSHORE INVE | $5,011 | $5,011 | |
| K-1 KENNEDY WILSON RE FD | -$36,165 | -$36,165 | |
| MEMBERSHIP | $105,090 | $105,090 | |
| MISCELLANEOUS | $1,543 | $1,543 | |
| SPECIAL EVENTS | $125,426 | $125,426 | |
| SPECIAL TOURS | $4,675 | $4,675 | |
| WORKSHOPS | $18,636 | $18,636 |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail (3 entries)
| DescDesc | AmtAmt |
|---|---|
| EXPENSES USED AGAINST SET ASIDE | $91,642 |
| MARKET VALUE GAIN ON INVESTMENTS | $3,971 |
| PARTNERSHIP DISTRIBUTIONS | $117,758 |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities Detail OtherLiabilitiesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SEC 4942(G)(2) OBLIGATION | Desc |
| BOY Book Value | $2,000,000 | BOYBookValueAmt |
| EOY Book Value | $964,728 | EOYBookValueAmt |
Sales Of Inventory List SalesOfInventoryList
Inventory Sale InventorySaleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | VENDING AND CHRISTMAS ITMES | CategoryTxt |
| Gross Sales | $106,833 | GrossSalesAmt |
| Cost Of Goods Sold | $64,896 | CostOfGoodsSoldAmt |
| Net | $41,937 | NetAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (3 entries)
| CategoryCategoryTxt | AmtAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt | Adjusted Net IncomeAdjustedNetIncomeAmt |
|---|---|---|---|
| FORM 990-T TAX | $1,700 | $1,700 | |
| OHIO FILING FEES | $800 | $800 | |
| PAYROLL TAXES | $133,116 | $102,500 | $30,616 |