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MICHIGAN CULINARY ASSOCIATION INC: Form 990EZ, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
MICHIGAN CULINARY ASSOCIATION INC (EIN 38-3394685)
Tax period
2014-01-01 to 2014-12-31
Filed
2015-11-13
IRS object ID
201513179349201161
Schema version
2014v5.0
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

FieldValueIRS element (for citing)
Return2015-11-13T09:28:08-06:00ReturnTs
Tax Period End2014-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN382353425PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1PFEFFER HANNIFORD & PALKA CPA'S PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1225 E GRAND RIVER SUITE 104AddressLine1Txt
CityBRIGHTONCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48116ZIPCd
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2014-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN383394685EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MICHIGAN CULINARY ASSOCIATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlMICHBusinessNameControlTxt
Phone2489824603PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12204 WHITE PINES DRAddressLine1Txt
CityWIXOMCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48393ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRANDY SMITHPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone2489824603PhoneNum
Signature2015-11-10SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPATRICK M HANNIFORDPreparerPersonNm
PTINP00435570PTIN
Phone8102295550PhoneNum
Preparation2015-11-10PreparationDt
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-02-25 16:41:14ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Website AddressWWW.MCCACHEFS.ORGWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$113,857GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$2,000ContributionsGiftsGrantsEtcAmt
Membership Dues$12,677MembershipDuesAmt
Fundraising Gross Income$99,180FundraisingGrossIncomeAmt
Special Events Direct Expenses$29,082SpecialEventsDirectExpensesAmt
Special Events Net Income Loss$70,098SpecialEventsNetIncomeLossAmt
Total Revenue$84,775TotalRevenueAmt
Grants And Similar Amounts Paid$2,500GrantsAndSimilarAmountsPaidAmt
Fees And Other Pymt To Ind Cntrct$1,200FeesAndOtherPymtToIndCntrctAmt
Printing Publications Postage$4,290PrintingPublicationsPostageAmt
Other Expenses Total$45,062OtherExpensesTotalAmt
Total Expenses$53,052TotalExpensesAmt
Excess Or Deficit For Year$31,723ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$7,848NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY$39,571NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$20,836BOYAmt
EOY$52,559EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$20,836BOYAmt
EOY$52,559EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$12,988BOYAmt
EOY$12,988EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$7,848BOYAmt
EOY$39,571EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
Primary Exempt PurposeTHE PRIMARY EXEMPT PURPOSE OF THE MICHIGAN CULINARY ASSOCIATION, INC. (MCA) IN CONJUNCTION WITH ITS SISTER ORGANIZATION, THE ACF MICHIGAN CHEFS DE CUISINE, INC. EIN: 23-7304997, IS THROUGH EDUCATION TO ENCOURAGE AND MAINTAIN HIGH TECHNICAL CULINARY ARTS STANDARDS IN THE PREPARATION AND SERVICE OF FOOD AND BEVERAGES. THE PURPOSE WAS SERVED IN 2014 THROUGH THE FOLLOWING:A. THE MICHIGAN CHEFS DE CUISINE, INC. MET ITS PROGRAM SERVICE ACCOMPLISHMENTS PRIMARILY THROUGH ITS MONTHLY MEMBERSHIP MEETING. EACH MONTHLY MEETING FEATURED A COOKING DEMONSTRATION OR GUEST SPEAKER TO INTRODUCE NEW OR IMPROVED IDEAS AND TECHNIQUES OR GENERAL INFORMATION REGARDING PRODUCT AVAILABILITY AND PREPARATION TO THE GENERAL MEMBERSHIP.B. IN ITS EFFORT TO KEEP ITS MEMBERSHIP INFORMED OF ACTIVITIES AND TO PROVIDE A WRITTEN EDUCATIONAL FORUM, TEN MONTHS EACH YEAR THE MCA PRODUCES AND DISTRIBUTES A NEWSLETTER, THE MICHIGAN CHEFS, WHICH IS MAILED TO ALL MEMBERS.PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (3 entries)

Description Program Srvc AccomDescriptionProgramSrvcAccomTxtGrants And AllocationsGrantsAndAllocationsAmtProgram Service ExpensesProgramServiceExpensesAmt
SCHOLARSHIPS. IN 2014, THE MCA AWARDED THREE SCHOLARSHIPS. TO QUALIFY FOR SCHOLARSHIP CONSIDERATION, CANDIDATES HAD TO BE CURRENT FULL-TIME STUDENTS IN MICHIGAN POST-SECONDARY SCHOOLS OR PARTICIPANTS IN THE PLANNED APPRENTICESHIP PROGRAM. A PANEL OF PROFESSIONAL CHEFS RANKED THE ANONYMOUS APPLICANTS BY MERIT, SELECTING RECIPIENTS BY EVALUATING THEM ACCORDING TO YEARS OF EXPERIENCE IN THE FIELD, GRADE POINT AVERAGE, NUMBER OF YEARS IN SCHOOL, EXTRACURRICULAR ACTIVITIES, AND THEIR ANSWERS TO ESSAY QUESTIONS. THESE SCHOLARSHIP FUNDS MAY BE APPLIED TO BOOKS AND TUITION AT ANY MICHIGAN POST-SECONDARY SCHOOL THAT OFFERS A HOSPITALITY OR CULINARY ARTS PROGRAM.$0$0
APPRENTICESHIPS. RECOGNIZING THE NEED FOR SKILLED "COOK CRAFT" WORKERS IN THE FOOD SERVICE INDUSTRY, THE MCA IS PROGRAM ADMINISTRATOR FOR A U.S. DEPARTMENT OF LABOR APPROVED APPRENTICESHIP PROGRAM WHICH PROVIDES FORMAL TRAINING ACCORDING TO NATIONALLY RECOGNIZED STANDARDS IN THE PREPARATION AND SERVICE OF FOOD AND BEVERAGES. THE TRAINING'S SUCCESS AND STUDENT PROGRESS ARE BASED ON 6,000 HOURS OF ON THE JOB TRAINING UNDER A SUPERVISING CHEF, TRAINING THROUGH COMPETENCY BASED WORK OBJECTIVES, AND THE COMPLETION OF STANDARDIZED EDUCATIONAL OBJECTIVES IN THEORY-RELATED COURSES AT A POST-SECONDARY INSTITUTION.IT IS THE INTENT OF THE MCA TO PROVIDE, THROUGH SYSTEMATIC TRAINING, FOR THE DEVELOPMENT OF COMPETENT, FULLY SKILLED WORKERS AND TO ASSURE EMPLOYMENT OPPORTUNITIES WITHOUT REGARD TO THEIR SEX, RACE, COLOR, NATIONAL ORIGIN, OR RELIGION, AND THAT ALL ASPECTS OF THE TRAINING PROGRAM WILL BE CONDUCTED IN A NONDISCRIMINATORY MANNER. UPON COMPLETION OF THE PROGRAM APPRENTICE CHEFS ARE GRANTED CERTIFICATION BY THE MICHIGAN CULINARY FEDERATION AS CERTIFIED COOKS. THERE ARE ALSO SIX/SEVEN ADDITIONAL CERTIFICATIONS AVAILABLE TO BE EARNED FROM THE NATIONAL ORGANIZATION. THIS ACTIVITY FURTHERS OUR EXEMPT PURPOSE BECAUSE, THROUGH THE EDUCATIONAL PROCESS, IT DIRECTLY MEETS OUR GOALS OF ENCOURAGING AND MAINTAINING HIGH TECHNICAL CULINARY ARTS STANDARDS IN THE PREPARATION AND SERVICE OF FOOD BEVERAGES.COSTS FOR THE PROGRAM INCLUDE REGISTERING APPRENTICES WITH THE AMERICAN CULINARY FEDERATION EDUCATIONAL INSTITUTE, PAYMENT OF INSPECTORS WHO VISIT APPRENTICES ON THE JOB, PUBLICATION NOTICES OF THE AVAILABILITY OF APPRENTICESHIPS (INCLUDING NON-DISCRIMINATION POLICY STATEMENTS), APPRENTICE TESTS AND DIPLOMAS FOR GRADUATES.$0$0
SALONS & CULINARY COMPETITIONS. IN COLLABORATION WITH THE AMERICAN CULINARY FEDERATION, THE MCA PARTICIPATES IN CULINARY COMPETITION. THESE EVENTS FURTHERED THE PURPOSE OF THE MCA BY PROVIDING PARTICIPANTS WITH AN OPPORTUNITY TO MEASURE THEIR SKILLS AND TO RECEIVE RECOGNITION, THUS ENHANCED OPPORTUNITIES, FOR THE LEVEL OF SKILLS DEMONSTRATED. A TYPICAL SALON MIGHT FEATURE THE FOLLOWING:1. HIGH SCHOOL/COLLEGE SKILLS - CONTESTANTS PARTICIPATE IN A SKILLS COMPETITION INCLUDING VEGETABLE CUTTING AND MEAT, FISH AND POULTRY FABRICATION.2. COLLEGE/CONTEMPORARY COMPETITION - CONTESTANTS PARTICIPATE IN A ONE-HOUR COMPETITION WITH EACH PERSON COMPLETING TWO PORTIONS OF ONE MAIN COURSE, SALAD, PASTA OR PASTRY.3. PROFESSIONAL CONTEMPORARY COMPETITION - CONTESTANTS PARTICIPATE IN A COMPETITION SIMILAR TO THE COLLEGE/CONTEMPORARY COMPETITION BUT WITH PROFESSIONAL COOKING EXPECTATIONS AND JUDGING.$0$0
FieldValueIRS element (for citing)
Total Program Service Expenses$0TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (8 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
BRIAN BELAND
CHAIRMAN OF BOARD3.00$0$0$0
BRIAN HENSON
PRESIDENT3.00$0$0$0
JIM KOKENESDI
VICE PRESIDENT3.00$0$0$0
JACOB WILLIAMS
TREASURER3.00$0$0$0
SARAH ROUGIAU
SECRETARY3.00$0$0$0
KEVIN BRENNAN
TRUSTEE1.00$0$0$0
KEVIN ENRIGHT
TRUSTEE1.00$0$0$0
RANDY SMITH
TRUSTEE1.00$0$0$0
FieldValueIRS element (for citing)
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not Rpt0ChgMadeToOrgnzngDocNotRptInd
Organization Had UBI0OrganizationHadUBIInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Direct Indirect Pltcl Expend$0DirectIndirectPltclExpendAmt
Made Loans To From Officers0MadeLoansToFromOfficersInd
Tax Imposed Under IRC4911$0TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912$0TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955$0TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr$0TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization$0TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJACOB WILLIAMSPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11535 JONES PLACEAddressLine1Txt
CityPORT HURONCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48060ZIPCd
FieldValueIRS element (for citing)
Phone3134181873PhoneNum
FieldValueIRS element (for citing)
Foreign Financial Account0ForeignFinancialAccountInd
Foreign Office0ForeignOfficeInd
Donor Advised Fnds0DonorAdvisedFndsInd
Operate Hospital0OperateHospitalInd
Tanning Services Provided0TanningServicesProvidedInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
School Operating0SchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (1)FiledScheduleAInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$22,713CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$13,907CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$9,918CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$9,352CurrentTaxYearMinus1YearAmt
Current Tax Year$14,677CurrentTaxYearAmt
Total$70,567TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$44,989CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$47,488CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$155,377CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$42,573CurrentTaxYearMinus1YearAmt
Current Tax Year$99,180CurrentTaxYearAmt
Total$389,607TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$67,702CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$61,395CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$165,295CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$51,925CurrentTaxYearMinus1YearAmt
Current Tax Year$113,857CurrentTaxYearAmt
Total$460,174TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$460,174PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$119CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$720CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$78CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$15CurrentTaxYearMinus1YearAmt
Total$932TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$119CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$720CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$78CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$15CurrentTaxYearMinus1YearAmt
Total$932TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$67,821CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$62,115CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$165,373CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$51,940CurrentTaxYearMinus1YearAmt
Current Tax Year$113,857CurrentTaxYearAmt
Total$461,106TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.99800PublicSupportCY509Pct
Public Support PY5090.99650PublicSupportPY509Pct
Investment Income CY0.00200InvestmentIncomeCYPct
Investment Income PY0.00350InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1CHEF OF THE YEAREvent1Nm
Gross Receipts Event1$87,390GrossReceiptsEvent1Amt
Gross Revenue Event1$87,390GrossRevenueEvent1Amt
Other Direct Expenses Event1$24,156OtherDirectExpensesEvent1Amt
Event2BASEBALL OUTINGEvent2Nm
Gross Receipts Event2$4,432GrossReceiptsEvent2Amt
Gross Revenue Event2$4,432GrossRevenueEvent2Amt
Other Direct Expenses Event2$2,659OtherDirectExpensesEvent2Amt
Other Events Total4OtherEventsTotalCnt
Gross Receipts Other Events$7,358GrossReceiptsOtherEventsAmt
Gross Revenue Other Events$7,358GrossRevenueOtherEventsAmt
Oth Direct Expnss Other Events$2,267OthDirectExpnssOtherEventsAmt
Gross Receipts Total$99,180GrossReceiptsTotalAmt
Gross Revenue Total Events$99,180GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$29,082OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$29,082DirectExpenseSummaryEventsAmt
Net Income Summary$70,098NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAIDACTIVITY CLASSIFICATION: SCHOLARSHIP. GRANTEE NAME: ALEX WAGNER. GRANTEE RELATIONSHIP: NONE. PROPERTY DESCRIPTION: CASH. DATE OF GIFT: 12/02/14. AMOUNT GIVEN: 1,000.
FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAIDACTIVITY CLASSIFICATION: SCHOLARSHIP. GRANTEE NAME: HANNAH ZABOWSKI. GRANTEE RELATIONSHIP: NONE. PROPERTY DESCRIPTION: CASH. DATE OF GIFT: 12/02/14. AMOUNT GIVEN: 1,000.
FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAIDACTIVITY CLASSIFICATION: SCHOLARSHIP. GRANTEE NAME: KEVIN PENN. GRANTEE RELATIONSHIP: NONE. PROPERTY DESCRIPTION: CASH. DATE OF GIFT: 01/29/14. AMOUNT GIVEN: 500. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 2,500.
FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSESDESCRIPTION: CONFERENCES, CONVENTIONS AND MEETINGS. AMOUNT: 15,285. DESCRIPTION: ADMINISTRATIVE EXPENSES. AMOUNT: 16,475. DESCRIPTION: BANK AND CREDIT CARD FEES. AMOUNT: 713. DESCRIPTION: WEBSITE MAINTENANCE. AMOUNT: 7,740. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 360. DESCRIPTION: TELEPHONE. AMOUNT: 238. DESCRIPTION: MEMBERSHIP DUES. AMOUNT: 177. DESCRIPTION: TRAVEL EXPENSE. AMOUNT: 4,074. TOTAL TO FORM 990-EZ, LINE 16: 45,062.
FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIESDESCRIPTION: DEMAND NOTE PAYABLE TO MCA. BEG. OF YEAR AMOUNT: 12,988. END OF YEAR AMOUNT: 12,988.

Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl

FieldValueIRS element (for citing)
DeclarationTHE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.DeclarationDesc

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