CLEMENTINE FUND: Form 990PF, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- CLEMENTINE FUND (EIN 91-1950165)
- Tax period
- 2015-01-01 to 2015-12-31
- Filed
- 2016-03-11
- IRS object ID
- 201640719349100214
- Schema version
- 2015v2.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-03-11T10:26:11-08:00 | ReturnTs |
| Tax Period End | 2015-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Geddes Chucka PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12505 Bel-Red Road Suite 110 | AddressLine1Txt |
| City | Bellevue | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 980052510 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2015-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 911950165 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Smiling Dog Foundation | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SMIL | BusinessNameControlTxt |
| Phone | 2069325342 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PMB 346 6523 California Avenue SW | AddressLine1Txt |
| City | Seattle | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98136 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Richard F Russell | PersonNm |
| Person Title | President | PersonTitleTxt |
| Signature | 2016-03-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Dave Geddes | PreparerPersonNm |
| PTIN | P01210857 | PTIN |
| Phone | 4254547505 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2016-09-27 15:27:22Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $2,133 | 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 | $10,500 | ContriRcvdRevAndExpnssAmt |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Interest On Sav Rev And Expnss | $1 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $1 | InterestOnSavNetInvstIncmAmt |
| Interest On Savings Adj Net Incm | $1 | InterestOnSavingsAdjNetIncmAmt |
| Total Rev And Expnss | $10,501 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $1 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $1 | TotalAdjNetIncmAmt |
| Legal Fees Rev And Expnss | $110 | LegalFeesRevAndExpnssAmt |
| Accounting Fees Rev And Expnss | $490 | AccountingFeesRevAndExpnssAmt |
| Other Expenses Rev And Expnss | $430 | OtherExpensesRevAndExpnssAmt |
| Tot Opr Expenses Rev And Expnss | $1,030 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $9,000 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $9,000 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $10,030 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $9,000 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $471 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $1 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $1 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $1,662 | CashBOYAmt |
| Cash EOY | $2,133 | CashEOYAmt |
| Cash EOYFMV | $2,133 | CashEOYFMVAmt |
| Total Assets BOY | $1,662 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,133 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $2,133 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
| Capital Stock BOY | $3,459 | CapitalStockBOYAmt |
| Capital Stock EOY | $3,459 | CapitalStockEOYAmt |
| Retained Earning BOY | -$1,797 | RetainedEarningBOYAmt |
| Retained Earning EOY | -$1,326 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $1,662 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $2,133 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $1,662 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $2,133 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $1,662 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $471 | ExcessRevenueOverExpensesAmt |
| Subtotal | $2,133 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $2,133 | TotNetAstOrFundBalancesEOYAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | false | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $8,500 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $3,889 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 2.18565 | DistributionYr1Rt |
| Adjusted Qlfy Distri Yr2 | $3,000 | AdjustedQlfyDistriYr2Amt |
| Net Vl Noncharitable Assets Yr2 | $1,132 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 2.65018 | DistributionYr2Rt |
| Adjusted Qlfy Distri Yr3 | $8,500 | AdjustedQlfyDistriYr3Amt |
| Net Vl Noncharitable Assets Yr3 | $1,462 | NetVlNoncharitableAssetsYr3Amt |
| Distribution Yr3 | 5.81395 | DistributionYr3Rt |
| Adjusted Qlfy Distri Yr4 | $2,000 | AdjustedQlfyDistriYr4Amt |
| Net Vl Noncharitable Assets Yr4 | $844 | NetVlNoncharitableAssetsYr4Amt |
| Distribution Yr4 | 2.36967 | DistributionYr4Rt |
| Adjusted Qlfy Distri Yr5 | $1,500 | AdjustedQlfyDistriYr5Amt |
| Net Vl Noncharitable Assets Yr5 | $825 | NetVlNoncharitableAssetsYr5Amt |
| Distribution Yr5 | 1.81818 | DistributionYr5Rt |
| Total Distribution | 14.837632 | TotalDistributionRt |
| Average Distribution | 2.967526 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $2,339 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $6,941 | AdjNetVlNoncharitableAssetsAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $6,941 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $9,000 | 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 | WA | 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 | June Martin | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2069325342 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PMB 346 6523 California Ave SW | AddressLine1Txt |
| City | Seattle | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 981361833 | 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 (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|---|---|---|---|
| Richard F Russell | ||||||
| 6523 California Ave SW PMB 346 | Seattle | WA | 98136 | President | 0.00 | $0 |
| Jileen Russell | ||||||
| 6523 California Ave SW PMB 346 | Seattle | WA | 98136 | V. President | 0.00 | $0 |
| June Martin | ||||||
| 6523 California Ave SW PMB 346 | Seattle | WA | 98136 | Secretary | 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 | $2,375 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $0 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $2,375 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Adjusted Total FMV Of Unused Ast | $2,375 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $36 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $2,339 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $117 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $117 | MinimumInvestmentReturnAmt |
| Distributable Before Adj | $117 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $117 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $117 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $9,000 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $9,000 | QualifyingDistributionsAmt |
| Adjusted Qualifying Distri | $9,000 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $117 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr5 | $1,459 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $1,958 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $8,427 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $2,943 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $8,306 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $23,093 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $9,000 | QualifyingDistributionsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $117 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $8,883 | RemainingDistriFromCorpusAmt |
| Total Corpus | $31,976 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov From Yr5 | $1,459 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $30,517 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $1,958 | ExcessFromYear4Amt |
| Excess From Year3 | $8,427 | ExcessFromYear3Amt |
| Excess From Year2 | $2,943 | ExcessFromYear2Amt |
| Excess From Year1 | $8,306 | ExcessFromYear1Amt |
| Excess From Current Year | $8,883 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | Richard F Russell | ContributingManagerNm |
| Contributing Manager | Jileen Russell | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (5 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| The Whidbey Institute | ||||||
| 6449 Old Pietila Road | Clinton | WA | 98236 | 501(c)(3) | Salis Sea Bioneers - highlights breakthrough solutions for restoring people and planet, inspiring care for the web of life, eachother and future generations. | $1,000 |
| Coalition to Protect Puget Sound Ha | ||||||
| 3919 51st Avenue Ct NW | Gig Harbor | WA | 98335 | 501(c)(3) | General Fund - to protect Puget Sound Habitat | $1,000 |
| Kauai Music Festival | ||||||
| PO Box 566 | Kalaheo | HI | 96741 | 501(c)(3) | General Fund - support music song writing | $1,000 |
| Centrum | ||||||
| PO Box 1158 | Port Townsend | WA | 98363 | 501(c)(3) | General Fund - supports music workshops | $3,000 |
| PYE Global | ||||||
| PO Box 1481 | Langley | WA | 98260 | 501(c)(3) | Partnership for youth empowerment | $3,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $9,000 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $1 | UnrelatedBusinessTaxblIncmAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $1 | UnrelatedBusinessTaxblIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $1 | 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 |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | Accounting | CategoryTxt |
| Amt | $490 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | Legal | CategoryTxt |
| Legal Fees | $110 | LegalFeesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt |
|---|---|
| Insurance | $405 |
| Licenses and Permits | $25 |
Comments