CREATIVE FOUNDATION: Form 990PF, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- CREATIVE FOUNDATION (EIN 23-7456793)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-05-14
- IRS object ID
- 201311349349100536
- Schema version
- 2012v2.1
- 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
- Compensation Explanation
- Gain Loss Sale Other Assets Sch
- Investments Other Schedule2
- Loans From Officers Schedule
- Substantial Contributors Sch
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-05-14T09:00:42-05:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KITCHENMASTER & COMPANY CPA'S | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1818 COMMERCE DRIVE | AddressLine1 |
| City | NORTH MANKATO | City |
| State | MN | State |
| ZIP Code | 56003 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237456793 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CREATIVE FOUNDATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | CREA | NameControl |
| Phone | 9529063939 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1601 | AddressLine1 |
| City | KINGS BEACH | City |
| State | CA | State |
| ZIP Code | 96143 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | TIMOTHY PETERSON | Name |
| Title | TRUSTEE | Title |
| Phone | 9529063939 | Phone |
| Date Signed | 2013-05-01 | DateSigned |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JILLIANN KLOOSTER | Name |
| Phone | 5076254910 | Phone |
| Date Prepared | 2013-05-08 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exempt PF | X | ExemptPF |
| FMV Assets EOY | 190724 | FMVAssetsEOY |
| Method Of Accounting Cash | X | MethodOfAccountingCash |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Received Rev And Expnss | 10750 | ContriReceivedRevAndExpnss |
| Interest On Savings Rev And Expnss | 5 | InterestOnSavingsRevAndExpnss |
| Interest On Savings Net Invst Incm | 5 | InterestOnSavingsNetInvstIncm |
| Dividends Rev And Expnss | 1649 | DividendsRevAndExpnss |
| Dividends Net Invst Incm | 1640 | DividendsNetInvstIncm |
| Net Gain Sale Assets Rev And Expnss | -2342 | NetGainSaleAssetsRevAndExpnss |
| Gross Sales Price | 16192 | GrossSalesPrice |
| Total Revenue And Expenses | 10062 | TotalRevenueAndExpenses |
| Total Net Investment Income | 1645 | TotalNetInvestmentIncome |
| Accounting Fees Rev And Expnss | 1100 | AccountingFeesRevAndExpnss |
| Accounting Fees Dsbrs Chrtbl Prps | 1100 | AccountingFeesDsbrsChrtblPrps |
| Taxes Rev And Expnss | 52 | TaxesRevAndExpnss |
| Taxes Dsbrs Chrtbl Prps | 25 | TaxesDsbrsChrtblPrps |
| Tot Opr Expenses Rev And Expnss | 1152 | TotOprExpensesRevAndExpnss |
| Tot Opr Expenses Net Invst Incm | 0 | TotOprExpensesNetInvstIncm |
| Tot Opr Expenses Dsbrs Chrtbl Prps | 1125 | TotOprExpensesDsbrsChrtblPrps |
| Contri Gifts Paid Rev And Expnss | 8000 | ContriGiftsPaidRevAndExpnss |
| Contri Gifts Paid Dsbrs Chrtbl Prps | 8000 | ContriGiftsPaidDsbrsChrtblPrps |
| Total Expenses Rev And Expnss | 9152 | TotalExpensesRevAndExpnss |
| Total Expenses Net Invst Incm | 0 | TotalExpensesNetInvstIncm |
| Total Expenses Dsbrs Chrtbl Prps | 9125 | TotalExpensesDsbrsChrtblPrps |
| Excess Of Revenue Over Expenses | 910 | ExcessOfRevenueOverExpenses |
| Net Investment Income | 1645 | NetInvestmentIncome |
Balance Sheets BalanceSheets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | 7265 | CashBOY |
| Cash EOY | 1113 | CashEOY |
| Cash EOYFMV | 1113 | CashEOYFMV |
| Savings And Temp Cash Invst BOY | 91054 | SavingsAndTempCashInvstBOY |
| Savings And Temp Cash Invst EOY | 116172 | SavingsAndTempCashInvstEOY |
| Savings And Temp Cash Invst EOYFMV | 116172 | SavingsAndTempCashInvstEOYFMV |
| Investments Other BOY | 92945 | InvestmentsOtherBOY |
| Investments Other EOY | 74889 | InvestmentsOtherEOY |
| Investments Other EOYFMV | 73439 | InvestmentsOtherEOYFMV |
| Total Assets BOY | 191264 | TotalAssetsBOY |
| Total Assets EOY | 192174 | TotalAssetsEOY |
| Total Assets EOYFMV | 190724 | TotalAssetsEOYFMV |
| Loans From Officers BOY | 86 | LoansFromOfficersBOY |
| Loans From Officers EOY | 86 | LoansFromOfficersEOY |
| Total Liabilities BOY | 86 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 86 | TotalLiabilitiesEOY |
| Org That Do Not Follow SFAS117 | X | OrgThatDoNotFollowSFAS117 |
| Retained Earnings BOY | 191178 | RetainedEarningsBOY |
| Retained Earnings EOY | 192088 | RetainedEarningsEOY |
| Total Net Assets BOY | 191178 | TotalNetAssetsBOY |
| Total Net Assets EOY | 192088 | TotalNetAssetsEOY |
| Total Liabilities Net Assets BOY | 191264 | TotalLiabilitiesNetAssetsBOY |
| Total Liabilities Net Assets EOY | 192174 | TotalLiabilitiesNetAssetsEOY |
Changes In Net Assets Fund Balances ChangesInNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Net Assets Fund Balances BOY | 191178 | TotalNetAssetsFundBalancesBOY |
| Excess Of Revenue Over Expenses | 910 | ExcessOfRevenueOverExpenses |
| Subtotal | 192088 | Subtotal |
| Total Net Assets Fund Balances EOY | 192088 | TotalNetAssetsFundBalancesEOY |
Qlfy Und Sect4940e For Reduced Tax QlfyUndSect4940eForReducedTax
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable For4942 Tax | false | LiableFor4942Tax |
| Qualifying Distributions Year1 | 9164 | QualifyingDistributionsYear1 |
| Noncharitable Assets Year1 | 184400 | NoncharitableAssetsYear1 |
| Distribution Ratio Year1 | 0.049696 | DistributionRatioYear1 |
| Qualifying Distributions Year2 | 8114 | QualifyingDistributionsYear2 |
| Noncharitable Assets Year2 | 176159 | NoncharitableAssetsYear2 |
| Distribution Ratio Year2 | 0.046061 | DistributionRatioYear2 |
| Qualifying Distributions Year3 | 8025 | QualifyingDistributionsYear3 |
| Noncharitable Assets Year3 | 167403 | NoncharitableAssetsYear3 |
| Distribution Ratio Year3 | 0.047938 | DistributionRatioYear3 |
| Total Distribution Ratio | 0.143695 | TotalDistributionRatio |
| Average Distribution Ratio | 0.047898 | AverageDistributionRatio |
| Net Noncharitable Assets | 190120 | NetNoncharitableAssets |
| Adjusted Noncharitable Assets | 9106 | AdjustedNoncharitableAssets |
| One Percent Net Investment Income | 16 | OnePercentNetInvestmentIncome |
| Adj Nonchrtbl Assets And One | 9122 | AdjNonchrtblAssetsAndOnePct |
| Qualifying Distributions | 9125 | QualifyingDistributions |
Excise Tax Based On Investment Incm ExciseTaxBasedOnInvestmentIncm
| Field | Value | IRS element (for citing) |
|---|---|---|
| Domestic Org Meeting Sect4940e | X | DomesticOrgMeetingSect4940e |
| Investment Income Excise Tax | 16 | InvestmentIncomeExciseTax |
| Subtotal | 16 | Subtotal |
| Tax Based On Investment Income | 16 | TaxBasedOnInvestmentIncome |
| Tax Due | 16 | TaxDue |
Statements Regarding Activities StatementsRegardingActivities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Activities | false | LegislativePoliticalActivities |
| More Than100 Spent | false | MoreThan100Spent |
| Form1120 POL Filed | false | Form1120POLFiled |
| Activities Not Prev Reported | false | ActivitiesNotPrevReported |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylaws |
| Unrelated Bus Income Over1000 | false | UnrelatedBusIncomeOver1000 |
| Termination Etc | false | TerminationEtc |
| Requirements Of Sect508e | true | RequirementsOfSect508e |
| At Least5000 In Assets | true | AtLeast5000InAssets |
| States Filed With | MN | StatesFiledWith |
| Form990 PF Filed With AG | true | Form990PFFiledWithAG |
| Private Operating Foundation | false | PrivateOperatingFoundation |
| New Substantial Contributors | true | NewSubstantialContributors |
| Interest In Controlled Entity | false | InterestInControlledEntity |
| Applicable Insurance Contract | false | ApplicableInsuranceContract |
| Comply With Public Inspection Rqr | true | ComplyWithPublicInspectionRqr |
| Website Address | N/A | WebsiteAddress |
| Books In Care Of Person Name | TIMOTHY PETERSON | BooksInCareOfPersonName |
| Books In Care Of Phone Number | 9529063939 | BooksInCareOfPhoneNumber |
Books In Care Of US Address BooksInCareOfUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1601 | AddressLine1 |
| City | KINGS BEACH | City |
| State | CA | State |
| ZIP Code | 96143 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Bank | false | ForeignBank |
Statements Regarding Acty4720 StatementsRegardingActy4720
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exchange With Dsqfly Person | false | SaleOrExchangeWithDsqflyPerson |
| Borrow Or Lend With Dsqfly Person | false | BorrowOrLendWithDsqflyPerson |
| Furnished Goods With Dsqfly Person | false | FurnishedGoodsWithDsqflyPerson |
| Pay Compensation To Dsqfly Person | false | PayCompensationToDsqflyPerson |
| Transfer Assets To Dsqfly Person | false | TransferAssetsToDsqflyPerson |
| Payment To Government Offical | false | PaymentToGovernmentOffical |
| Undistributed Income Prior Years | false | UndistributedIncomePriorYears |
| Business Holdings | false | BusinessHoldings |
| Jeopardy Investments | false | JeopardyInvestments |
| Uncorrected Jeopardy Investments | false | UncorrectedJeopardyInvestments |
| Influence Legislation | false | InfluenceLegislation |
| Influence Election | false | InfluenceElection |
| Grants To Individuals | false | GrantsToIndividuals |
| Grants To Organizations | false | GrantsToOrganizations |
| Noncharitable Purpose | false | NoncharitablePurpose |
| Rcv Funds To Pay Prsnl Bnft Contract | false | RcvFundsToPayPrsnlBnftContract |
| Pay Premiums Prsnl Bnft Contract | false | PayPremiumsPrsnlBnftContract |
| Prohibited Tax Shelter Transactn | false | ProhibitedTaxShelterTransactn |
Ofcr Dir Trustees Key Employee Info OfcrDirTrusteesKeyEmployeeInfo
Ofcr Dir Trustees Or Key Employee OfcrDirTrusteesOrKeyEmployee (3 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | TitleTitle | Avg Hours Per Wk Devoted To PositionAvgHoursPerWkDevotedToPosition | CompensationCompensation | Contri To Empl Benefit Plans EtcContriToEmplBenefitPlansEtc | Expense Account Other AllowancesExpenseAccountOtherAllowances |
|---|---|---|---|---|---|---|---|---|
| GEORGE PETERSON JR | ||||||||
| 1574 SHERWOOD DRIVE | NORTH MANKATO | MN | 56003 | PRESIDENT | 1.00 | 0 | 0 | 0 |
| KRISTIN PETERSON CAIN | ||||||||
| 47 DEERWOOD COURT | NORTH MANKATO | MN | 56003 | SECRETARY | 1.00 | 0 | 0 | 0 |
| TIMOTHY PETERSON | ||||||||
| 8787 STEELHEAD | KINGS BEACH | CA | 96143 | TRUSTEE | 1.00 | 0 | 0 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Highest Paid Empl NONE | NONE | CompOfHighestPaidEmplNONE |
| Comp Of Hghst Paid Cntrct NONE | NONE | CompOfHghstPaidCntrctNONE |
Sum Of Program Related Investments SumOfProgramRelatedInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | N/A | Description1 |
Minimum Investment Return MinimumInvestmentReturn
| Field | Value | IRS element (for citing) |
|---|---|---|
| Avg Monthly FMV Of Securities | 87476 | AvgMonthlyFMVOfSecurities |
| Avg Monthly Cash Balances | 105539 | AvgMonthlyCashBalances |
| FMV All Other Noncharitable Assets | 0 | FMVAllOtherNoncharitableAssets |
| Total FMV Of Unused Assets | 193015 | TotalFMVOfUnusedAssets |
| Adj Total FMV Of Unused Assets | 193015 | AdjTotalFMVOfUnusedAssets |
| Cash Deemed Charitable | 2895 | CashDeemedCharitable |
| Net Noncharitable Assets | 190120 | NetNoncharitableAssets |
| Minimum Investment Return | 9506 | MinimumInvestmentReturn |
Distributable DistributableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | 9506 | MinimumInvestmentReturn |
| Tax Based On Investment Income | 16 | TaxBasedOnInvestmentIncome |
| Total Tax | 16 | TotalTax |
| Distributable Amount Before Adj | 9490 | DistributableAmountBeforeAdj |
| Distributable Amount Before Ded | 9490 | DistributableAmountBeforeDed |
| Distributable Amount As Adjusted | 9490 | DistributableAmountAsAdjusted |
Qualifying Distributions QualifyingDistributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | 9125 | ExpensesAndContributions |
| Qualifying Distributions | 9125 | QualifyingDistributions |
| One Pct Sect4940e Org Net Invst Incm | 16 | OnePctSect4940eOrgNetInvstIncm |
| Adj Qualifying Distributions | 9109 | AdjQualifyingDistributions |
Undistributed Income UndistributedIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable Amount As Adjusted | 9490 | DistributableAmountAsAdjusted |
| Undistributed Income Prior Year | 7660 | UndistributedIncomePriorYear |
| Qualifying Distributions | 9125 | QualifyingDistributions |
| Applied To Year1 | 7660 | AppliedToYear1 |
| Applied To Current Year | 1465 | AppliedToCurrentYear |
| Undistributed Income CY | 8025 | UndistributedIncomeCY |
Supplementary Information SupplementaryInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contributes To Preselected | X | OnlyContributesToPreselected |
Grant Or Contri Paid During Year GrantOrContriPaidDuringYear (2 entries)
| Address Line1RecipientUSAddress/AddressLine1 | CityRecipientUSAddress/City | StateRecipientUSAddress/State | ZIP CodeRecipientUSAddress/ZIPCode | Recipient RelationshipRecipientRelationship | Purpose Of Grant Or ContributionPurposeOfGrantOrContribution | AmountAmount |
|---|---|---|---|---|---|---|
| ARTS FOR THE SCHOOLS | ||||||
| PO BOX 866 | TRUCKEE | CA | 96160 | NONE | PROVIDE HIGH QUALITY ARTS LEARNING | $4,000 |
| MANKATO FAMILY YMCA | ||||||
| 1401 S RIVERFRONT DRIVE | MANKATO | MN | 56001 | NONE | PROVIDE YOUTH DEVELOPMENT | $4,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Grant Or Contri Paid During Year | 8000 | TotGrantOrContriPaidDuringYear |
Analysis Income Producing Acty AnalysisIncomeProducingActy
Int On Savings And Temp Cash Invst IntOnSavingsAndTempCashInvst
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion Code | 14 | ExclusionCode |
| Exclusion | $5 | ExclusionAmount |
Dividends And Int From Sec Part VII DividendsAndIntFromSecPartVII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion Code | 14 | ExclusionCode |
| Exclusion | $1,649 | ExclusionAmount |
Gain Sales Assets Oth Than Invntry GainSalesAssetsOthThanInvntry
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion Code | 18 | ExclusionCode |
| Exclusion | -$2,342 | ExclusionAmount |
Subtotals Part XVIA SubtotalsPartXVIA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | -$688 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Part XVIA | -688 | TotalPartXVIA |
Trnsfr Tr Rln With Noncharitable EO TrnsfrTrRlnWithNoncharitableEO
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Noncharitable EO | false | TrnsfrOfCashToNoncharitableEO |
| Trnsfr Oth Assets Noncharitable EO | false | TrnsfrOthAssetsNoncharitableEO |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssets |
| Purchase Assets Noncharitable EO | false | PurchaseAssetsNoncharitableEO |
| Rental Of Facilities Etc | false | RentalOfFacilitiesEtc |
| Reimbursement Arrangements | false | ReimbursementArrangements |
| Loans Or Loan Guarantees | false | LoansOrLoanGuarantees |
| Performance Of Services Etc | false | PerformanceOfServicesEtc |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtc |
| Relationships Noncharitable E Os | false | RelationshipsNoncharitableEOs |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | X | Organization501c3ExemptPF |
| General Rule | X | GeneralRule |
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | 1 | ContributorNumber |
| Contributor Name Individual | GEORGE PETERSON | ContributorNameIndividual |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1574 SHERWOOD DRIVE | AddressLine1 |
| City | NORTH MANKATO | City |
| State | MN | State |
| ZIP Code | 56003 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | 10000 | AggregateContributions |
| Person Contribution Type | X | PersonContributionType |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees AccountingFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | KITCHENMASTER & COMPANY | Category |
| Amount | $1,100 | Amount |
| Disbursements Charitable Prps | 1100 | DisbursementsCharitablePrps |
Compensation Explanation CompensationExplanation
Compensation Compensation (3 entries)
| GEORGE PETERSON JR |
| KRISTIN PETERSON CAIN |
| TIMOTHY PETERSON |
Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch
Gain Loss Sale Other Asset GainLossSaleOtherAsset
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | 985.533 DREYFUS LIFETIME | Name |
| Date Acquired | 2006-08 | DateAcquired |
| How Acquired | PURCHASE | HowAcquired |
| Date Sold | 2012-12 | DateSold |
| Gross Sales Price | 16192 | GrossSalesPrice |
| Basis | 18534 | Basis |
| Total Net | -2342 | TotalNet |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category Or Item | MUTUAL FUNDS | CategoryOrItem |
| Listed At Cost Or FMV | AT COST | ListedAtCostOrFMV |
| Book Value | 74889 | BookValue |
| EOYFMV | 73439 | EOYFMV |
Loans From Officers Schedule LoansFromOfficersSchedule
Loans From Officer LoansFromOfficer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lenders Name | TIMOTHY PETERSON | LendersName |
| Original Amount Of Loan | 86 | OriginalAmountOfLoan |
| Balance Due | 86 | BalanceDue |
| Date Of Note | 2007-12 | DateOfNote |
| Security Provided By Borrower | UNSECURED | SecurityProvidedByBorrower |
| Purpose Of Loan | PAY EXPENSES | PurposeOfLoan |
| Desc Of Lender Consideration | CASH | DescOfLenderConsideration |
Substantial Contributors Sch SubstantialContributorsSch
Substantial Contributor SubstantialContributor
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person Name | GEORGE PETERSON | PersonName |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1574 SHERWOOD DRIVE | AddressLine1 |
| City | NORTH MANKATO | City |
| State | MN | State |
| ZIP Code | 56003 | ZIPCode |
Taxes Schedule TaxesSchedule
Taxes Taxes (2 entries)
| CategoryCategory | AmountAmount | Disbursements Charitable PrpsDisbursementsCharitablePrps |
|---|---|---|
| STATE FEE | $25 | 25 |
| EXCISE TAX | $27 |
Comments