PHILLIPS FOUNDATION INC: Form 990PF, tax year 2015

View the entire original 990 at ProPublica ↗

Organization: PHILLIPS FOUNDATION INC (EIN 74-2862037)
Tax period: 2015-12-01 to 2016-11-30
Filed: 2017-04-18
IRS object ID: 201741089349100604
Schema version: 2015v3.0
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

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2017-04-18T07:15:09-07:00	ReturnTs
Tax Period End	2016-11-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Hampton Brown & Associates PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	615 N Upper Broadway Ste 1930	AddressLine1Txt
City	Corpus Christi	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	784010778	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2015-12-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	742862037	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE PHILLIPS FOUNDATION INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	PHIL	BusinessNameControlTxt
Phone	3612417330	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	P O BOX 10245	AddressLine1Txt
City	CORPUS CHRISTI	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	78460	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	C W PHILLIPS	PersonNm
Person Title	PRESIDENT/DIR	PersonTitleTxt
Signature	2017-04-17	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JERRY G HAMPTON	PreparerPersonNm
PTIN	P00031702	PTIN
Phone	3618887711	PhoneNum

Field	Value	IRS element (for citing)
Tax	2015	TaxYr
Build TS	2021-01-29 14:40:06Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$506	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	$30,500	ContriRcvdRevAndExpnssAmt
Total Rev And Expnss	$30,500	TotalRevAndExpnssAmt
Total Net Invst Incm	$0	TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss	$494	AccountingFeesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss	$494	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$30,000	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$30,000	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$30,494	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$30,000	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$6	ExcessRevenueOverExpensesAmt
Net Investment Income	$0	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$475	CashBOYAmt
Cash EOY	$481	CashEOYAmt
Cash EOYFMV	$481	CashEOYFMVAmt
Sav And Temp Cash Invst BOY	$25	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$25	SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV	$25	SavAndTempCashInvstEOYFMVAmt
Total Assets BOY	$500	TotalAssetsBOYAmt
Total Assets EOY	$506	TotalAssetsEOYAmt
Total Assets EOYFMV	$506	TotalAssetsEOYFMVAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind
Retained Earning BOY	$500	RetainedEarningBOYAmt
Retained Earning EOY	$506	RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY	$500	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$506	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$500	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$506	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$500	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	$6	ExcessRevenueOverExpensesAmt
Subtotal	$506	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$506	TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

Field	Value	IRS element (for citing)
Liable Section4942 Tax	false	LiableSection4942TaxInd
Adjusted Qlfy Distri Yr1	$30,000	AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1	$5,607	NetVlNoncharitableAssetsYr1Amt
Distribution Yr1	5.35046	DistributionYr1Rt
Adjusted Qlfy Distri Yr2	$30,000	AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2	$2,035	NetVlNoncharitableAssetsYr2Amt
Distribution Yr2	14.74202	DistributionYr2Rt
Adjusted Qlfy Distri Yr3	$30,000	AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3	$2,207	NetVlNoncharitableAssetsYr3Amt
Distribution Yr3	13.59311	DistributionYr3Rt
Adjusted Qlfy Distri Yr4	$30,000	AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4	$5,544	NetVlNoncharitableAssetsYr4Amt
Distribution Yr4	5.41126	DistributionYr4Rt
Adjusted Qlfy Distri Yr5	$30,000	AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5	$6,891	NetVlNoncharitableAssetsYr5Amt
Distribution Yr5	4.35351	DistributionYr5Rt
Total Distribution	43.450343	TotalDistributionRt
Average Distribution	8.690069	AverageDistributionRt
Net Vl Noncharitable Assets	$495	NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets	$4,302	AdjNetVlNoncharitableAssetsAmt
Adj Nonchrtbl Net Invst Incm Pct	$4,302	AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions	$30,000	QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Domestic Org Meeting Sect4940e	Yes (X)	DomesticOrgMeetingSect4940eInd
Investment Income Excise Tax	$0	InvestmentIncomeExciseTaxAmt

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
Form990 T Filed	false	Form990TFiledInd
Organization Dissolved Etc	false	OrganizationDissolvedEtcInd
Section508e Rqr Satisfied	Yes (true)	Section508eRqrSatisfiedInd
At Least5000 In Assets	Yes (true)	AtLeast5000InAssetsInd
Org Report Or Register State	TX	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	C W PHILLIPS	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	3612417330	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	P O BOX 10245	AddressLine1Txt
City	CORPUS CHRISTI	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	784600245	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

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (6 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt
C W PHILLIPS
P O BOX 10245	CORPUS CHRISTI	TX	784600245	PRESIDENT/DIR	0.00	$0
PEGGY PHILLIPS
4401 HIGH RIDGE DRIVE	CORPUS CHRISTI	TX	78410	1ST VP/DIRECTOR	0.00	$0
WILLIAM T SIMMONS
5432 COUNTY RD 75	ROBSTOWN	TX	78380	Director	0.00	$0
PAMELA SUE LANDERS
10750 ROCKWOOD	CORPUS CHRISTI	TX	78410	2ND VP/DIRECTOR	0.00	$0
DEBORAH D KEEBLE
4787 HOMESTEAD LANE	ROBSTOWN	TX	78380	sec/treas	0.00	$0
DANIEL T RICHTER
217 PORT ST CLAIRE	CITY BY THE SEA	TX	78336	Director	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	$0	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$503	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$503	TotalFMVOfUnusedAssetsAmt
Reduction Claimed	$0	ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast	$503	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$8	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$495	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$25	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$25	MinimumInvestmentReturnAmt
Distributable Before Adj	$25	DistributableBeforeAdjAmt
Distributable Before Ded	$25	DistributableBeforeDedAmt
Distributable As Adjusted	$25	DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$30,000	ExpensesAndContributionsAmt
Qualifying Distributions	$30,000	QualifyingDistributionsAmt
Adjusted Qualifying Distri	$30,000	AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$25	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5	$29,655	ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4	$29,723	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3	$29,890	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2	$29,898	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$29,720	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$148,886	TotalExcessDistributionCyovAmt
Qualifying Distributions	$30,000	QualifyingDistributionsAmt
Treated As Distri From Corpus	$0	TreatedAsDistriFromCorpusAmt
Applied To Current Year	$25	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$29,975	RemainingDistriFromCorpusAmt
Total Corpus	$178,861	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5	$29,655	ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr	$149,206	ExcessDistriCyovToNextYrAmt
Excess From Year4	$29,723	ExcessFromYear4Amt
Excess From Year3	$29,890	ExcessFromYear3Amt
Excess From Year2	$29,898	ExcessFromYear2Amt
Excess From Year1	$29,720	ExcessFromYear1Amt
Excess From Current Year	$29,975	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Application Submission Info ApplicationSubmissionInfoGrp

Field	Value	IRS element (for citing)
Recipient Person	C W PHILLIPS	RecipientPersonNm

Recipient US Address RecipientUSAddress

Field	Value	IRS element (for citing)
Address Line1	P O BOX 10245	AddressLine1Txt
City	CORPUS CHRISTI	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	784600245	ZIPCd

Field	Value	IRS element (for citing)
Recipient Phone	3612417330	RecipientPhoneNum
Form And Info And Materials	APPLICATIONS SHOULD BE BY LETTER DESCRIBING CHARITABLE ORGANIZATION AND SPECIFIC REQUEST.	FormAndInfoAndMaterialsTxt
Submission Deadlines	NO SUBMISSION DEADLINE	SubmissionDeadlinesTxt
Restrictions On Awards	THE FOUNDATION MAKES DISTRIBUTIONS EXCLUSIVELY FOR THE FOLLOWING:A. TO AID AND ASSIST IN SPREADING THE GOSPEL OF JESUS CHRIST TO THE FOUR CORNERS OF THE WORLD, ESPECIALLY TO THOSE WHO HAVE NEVER HEARD AND/OR HAVE NO ACCESS TO HEAR THE GOSPEL OF JESUS CHRIST;B. TO ASSIST WORTHY CHRISTIAN MINISTERIAL STUDENTS IN THE FURTHERANCE OF THEIR EDUCATION AS THEY PREPARE THEMSELVES FOR THE GOSPEL MINISTRY; ANDC. TO AID AND ASSIST IN THE PROVISION OF BASIC HUMAN NEEDS THROUGHOUT THE WORLD IN RELIEF EFFORTS THAT INCLUDE CHRISTIAN EVANGELISTIC OUTREACH.	RestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

Field	Value	IRS element (for citing)
Recipient Person	LOREN DAVIS MINISTRIES	RecipientPersonNm

Recipient US Address RecipientUSAddress

Field	Value	IRS element (for citing)
Address Line1	P O BOX 470470	AddressLine1Txt
City	TULSA	CityNm
State Abbreviation	OK	StateAbbreviationCd
ZIP	74147	ZIPCd

Field	Value	IRS element (for citing)
Recipient Foundation Status	RELGN	RecipientFoundationStatusTxt
Grant Or Contribution Purpose	MINISTRY	GrantOrContributionPurposeTxt
Amt	$30,000	Amt

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$30,000	TotalGrantOrContriPdDurYrAmt

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	C W PEGGY PHILLIPS	ContributorPersonNm

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	P O BOX 10245	AddressLine1Txt
City	CORPUS CHRISTI	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	784600245	ZIPCd

Field	Value	IRS element (for citing)
Total Contributions	$30,500	TotalContributionsAmt
Person Contribution	Yes (X)	PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Field	Value	IRS element (for citing)
Category	ACCOUNTING FEES	CategoryTxt
Amt	$494	Amt
Net Investment Income	$0	NetInvestmentIncomeAmt
Adjusted Net Income	$0	AdjustedNetIncomeAmt
Disbursements Charitable Prps	$0	DisbursementsCharitablePrpsAmt

PHILLIPS FOUNDATION INC: Form 990PF, tax year 2015

Return header ReturnHeader

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Preparer US Address PreparerUSAddress

Filer Filer

Business Name BusinessName

US Address USAddress

Business Officer BusinessOfficerGrp

Preparer Person PreparerPersonGrp

Form 990-PF IRS990PF

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Statements Regarding Acty StatementsRegardingActyGrp

Persons With Books Name PersonsWithBooksName

Location Of Books US Address LocationOfBooksUSAddress

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (6 entries)

Minimum Investment Return MinimumInvestmentReturnGrp

Distributable Amount DistributableAmountGrp

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

Undistributed Income UndistributedIncomeGrp

Supplementary Information SupplementaryInformationGrp

Application Submission Info ApplicationSubmissionInfoGrp

Recipient US Address RecipientUSAddress

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

Recipient US Address RecipientUSAddress

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Contributor US Address ContributorUSAddress

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Comments