BRIGGS FISHER FOUNDATON: Form 990PF, tax year 2015

View the entire original 990 at ProPublica ↗

Organization: BRIGGS FISHER FOUNDATON (EIN 20-3064253)
Tax period: 2015-01-01 to 2015-12-31
Filed: 2016-05-09
IRS object ID: 201641309349101149
Schema version: 2015v2.1
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
Other Expenses Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2016-05-09T12:40:20-07:00	ReturnTs
Tax Period End	2015-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Loprete & Lyneis PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	40950 Woodward Ave Ste 306	AddressLine1Txt
City	Bloomfield Hills	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48304	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	203064253	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE BRIGGS-FISHER FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	BRIG	BusinessNameControlTxt
Phone	3138869713	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	46 DEPETRIS WAY	AddressLine1Txt
City	GROSSE POINTE FARMS	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48236	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	WALTER B FISHER	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	3138869713	PhoneNum
Signature	2016-04-29	SignatureDt

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MARY M LYNEIS	PreparerPersonNm
Phone	2485945770	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	$93,704	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	$220,500	ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss	$8	InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm	$8	InterestOnSavNetInvstIncmAmt
Cap Gain Net Incm Net Invst Incm	$0	CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss	$220,508	TotalRevAndExpnssAmt
Total Net Invst Incm	$8	TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss	$672	AccountingFeesRevAndExpnssAmt
Other Expenses Rev And Expnss	$6,020	OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss	$6,692	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$255,000	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$255,000	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$261,692	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$255,000	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	-$41,184	ExcessRevenueOverExpensesAmt
Net Investment Income	$8	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$127,061	CashBOYAmt
Cash EOY	$85,869	CashEOYAmt
Cash EOYFMV	$85,869	CashEOYFMVAmt
Sav And Temp Cash Invst BOY	$7,827	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$7,835	SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV	$7,835	SavAndTempCashInvstEOYFMVAmt
Total Assets BOY	$134,888	TotalAssetsBOYAmt
Total Assets EOY	$93,704	TotalAssetsEOYAmt
Total Assets EOYFMV	$93,704	TotalAssetsEOYFMVAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind
Retained Earning BOY	$134,888	RetainedEarningBOYAmt
Retained Earning EOY	$93,704	RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY	$134,888	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$93,704	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$134,888	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$93,704	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$134,888	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	-$41,184	ExcessRevenueOverExpensesAmt
Subtotal	$93,704	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$93,704	TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

Field	Value	IRS element (for citing)
Adjusted Qlfy Distri Yr1	$220,000	AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1	$157,943	NetVlNoncharitableAssetsYr1Amt
Distribution Yr1	1.392908	DistributionYr1Rt
Adjusted Qlfy Distri Yr2	$195,000	AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2	$163,476	NetVlNoncharitableAssetsYr2Amt
Distribution Yr2	1.192836	DistributionYr2Rt
Adjusted Qlfy Distri Yr3	$165,000	AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3	$100,540	NetVlNoncharitableAssetsYr3Amt
Distribution Yr3	1.641138	DistributionYr3Rt
Adjusted Qlfy Distri Yr4	$240,000	AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4	$73,919	NetVlNoncharitableAssetsYr4Amt
Distribution Yr4	3.246797	DistributionYr4Rt
Adjusted Qlfy Distri Yr5	$221,960	AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5	$74,538	NetVlNoncharitableAssetsYr5Amt
Distribution Yr5	2.977810	DistributionYr5Rt
Total Distribution	10.451489	TotalDistributionRt
Average Distribution	2.090298	AverageDistributionRt
Net Vl Noncharitable Assets	$162,154	NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets	$338,950	AdjNetVlNoncharitableAssetsAmt
Adj Nonchrtbl Net Invst Incm Pct	$338,950	AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions	$255,000	QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$0	InvestmentIncomeExciseTaxAmt
Tax Under Section511	$0	TaxUnderSection511Amt
Tax Based On Investment Income	$0	TaxBasedOnInvestmentIncomeAmt
Applied To ES Tax	$0	AppliedToESTaxAmt

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	MI	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
Individual With Books	WALTER B FISHER	IndividualWithBooksNm
Phone	3138860713	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	46 DEPETRIS WAY	AddressLine1Txt
City	GROSSE POINTE FARMS	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48236	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
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

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	Employee Benefit ProgramEmployeeBenefitProgramAmt	Expense Account Other AllwncExpenseAccountOtherAllwncAmt
WALTER B FISHER
46 DEPETRIS WAY	GROSSE POINTE FARMS	MI	48236	PRESIDENT AND TREASU	1.00	$0	$0	$0
SARAH W FISHER
2250 DRYDEN ROAD	METAMORA	MI	48455	SECRETARY	0	$0	$0	$0
MARY M LYNEIS
40950 WOODWARD AVENUE SUITE 306	BLOOMFIELD HILLS	MI	48304	TRUSTEE	0	$0	$0	$0

Field	Value	IRS element (for citing)
Comp Of Hghst Pd Empl Or NONE	NONE	CompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k	0	OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONE	NONE	CompOfHghstPdCntrctOrNONETxt
Contractor Paid Over50k	0	ContractorPaidOver50kCnt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$0	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$164,623	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$164,623	TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast	$164,623	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$2,469	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$162,154	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$8,108	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$8,108	MinimumInvestmentReturnAmt
Distributable Before Adj	$8,108	DistributableBeforeAdjAmt
Distributable Before Ded	$8,108	DistributableBeforeDedAmt
Distributable As Adjusted	$8,108	DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$255,000	ExpensesAndContributionsAmt
Qualifying Distributions	$255,000	QualifyingDistributionsAmt
Adjusted Qualifying Distri	$255,000	AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$8,108	DistributableAsAdjustedAmt
Undistributed Income PY	$7,897	UndistributedIncomePYAmt
Excess Distribution Cyov Yr5	$219,233	ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4	$236,304	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3	$165,000	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2	$195,000	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$220,000	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$1,035,537	TotalExcessDistributionCyovAmt
Qualifying Distributions	$255,000	QualifyingDistributionsAmt
Remaining Distri From Corpus	$255,000	RemainingDistriFromCorpusAmt
Total Corpus	$1,290,537	TotalCorpusAmt
Taxable2	$7,897	Taxable2Amt
Undistributed Income CY	$8,108	UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5	$219,233	ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr	$1,071,304	ExcessDistriCyovToNextYrAmt
Excess From Year4	$236,304	ExcessFromYear4Amt
Excess From Year3	$165,000	ExcessFromYear3Amt
Excess From Year2	$195,000	ExcessFromYear2Amt
Excess From Year1	$220,000	ExcessFromYear1Amt
Excess From Current Year	$255,000	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Application Submission Info ApplicationSubmissionInfoGrp

Field	Value	IRS element (for citing)
Recipient Person	WALTER B FISHER	RecipientPersonNm

Recipient US Address RecipientUSAddress

Field	Value	IRS element (for citing)
Address Line1	46 DEPETRIS WAY	AddressLine1Txt
City	GROSSE POINTE FARMS	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48236	ZIPCd

Field	Value	IRS element (for citing)
Recipient Phone	3138869713	RecipientPhoneNum
Form And Info And Materials	LETTER FORM WITH COPY OF 501(C)(3) EXEMPTION LETTER	FormAndInfoAndMaterialsTxt
Submission Deadlines	NONE: AVAILABILITY OF FUNDS	SubmissionDeadlinesTxt
Restrictions On Awards	501(C)(3) ORGANIZATIONS ONLY	RestrictionsOnAwardsTxt

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
SOCIETY OF THE SACRED HEART
4839 WEST PINE BLVD	ST LOUIS	MO	63108	501(C)(3)	EDUCATIONRELIGIOUS/	$135,000
UNIVERSITY OF DETROIT MERCY
4001 WEST MCNICHOLS	DETROIT	MI	48221	501(C)(3)	EDUCATION	$30,000
SIENA HEIGHTS UNIVERSITY
1247 EAST SIENA HEIGHTS DRIVE	ADRIAN	MI	49221	501(C)(3)	EDUCATION	$30,000
MADONNA UNIVERSITY
36600 SCHOOLCRAFT ROAD	LIVONIA	MI	48150	501(C)(3)	EDUCATION	$30,000
MARYGROVE COLLEGE
8424 WEST MCNICHOLS	DETROIT	MI	48221	501(C)(3)	EDUCATION	$30,000

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$255,000	TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$8	ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Exclusion	$8	ExclusionAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$8	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	MARY ELIZABETH FISHER CLAT	ContributorPersonNm

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	46 DEPETRIS WAY	AddressLine1Txt
City	GROSSE POINTE	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48236	ZIPCd

Field	Value	IRS element (for citing)
Total Contributions	$220,000	TotalContributionsAmt
Person Contribution	Yes (X)	PersonContributionInd

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
OFFICE EXPENSE	$6,000
STATE OF MI FILING FEE	$20

BRIGGS FISHER FOUNDATON: 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

Location Of Books US Address LocationOfBooksUSAddress

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 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 (5 entries)

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Contributor US Address ContributorUSAddress

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

Comments