LOST MAN FOUNDATION: Form 990PF, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- LOST MAN FOUNDATION (EIN 30-6001097)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-05-15
- IRS object ID
- 201341359349101974
- 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
- Compensation Explanation
- Other Assets Schedule
- Other Increases Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-05-15T14:40:11-05:00 | 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 | PAQUETTE & COMPANY LTD | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 807 E PALATINE RD | AddressLine1 |
| City | PALATINE | City |
| State | IL | State |
| ZIP Code | 60074 | 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 | 306001097 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LOST MAN FOUNDATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | LOST | NameControl |
| Phone | 8479348900 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 807 E PALATINE RD C/O J SARA | AddressLine1 |
| City | PALATINE | City |
| State | IL | State |
| ZIP Code | 60074 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MICHAEL ROGERS | Name |
| Title | TRUSTEE | Title |
| Phone | 8479348900 | Phone |
| Date Signed | 2013-05-13 | DateSigned |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JEROME A SARA | Name |
| Phone | 8479348900 | Phone |
| Date Prepared | 2013-05-14 | DatePrepared |
| Self Employed | X | SelfEmployed |
| 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) |
|---|---|---|
| Address Change | X | AddressChange |
| Exempt PF | X | ExemptPF |
| FMV Assets EOY | 1863264 | FMVAssetsEOY |
| Method Of Accounting Cash | X | MethodOfAccountingCash |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Not Required To Attach Schedule B | X | NotRequiredToAttachScheduleB |
| Dividends Rev And Expnss | 63278 | DividendsRevAndExpnss |
| Dividends Net Invst Incm | 63278 | DividendsNetInvstIncm |
| Dividends Adj Net Incm | 63278 | DividendsAdjNetIncm |
| Net Gain Sale Assets Rev And Expnss | 123849 | NetGainSaleAssetsRevAndExpnss |
| Gross Sales Price | 1943071 | GrossSalesPrice |
| Capital Gain Net Incm Net Invst Incm | 123849 | CapitalGainNetIncmNetInvstIncm |
| Total Revenue And Expenses | 187127 | TotalRevenueAndExpenses |
| Total Net Investment Income | 187127 | TotalNetInvestmentIncome |
| Total Adjusted Net Income | 63278 | TotalAdjustedNetIncome |
| Other Prof Fees Rev And Expnss | 1417 | OtherProfFeesRevAndExpnss |
| Other Prof Fees Net Invst Incm | 1417 | OtherProfFeesNetInvstIncm |
| Taxes Rev And Expnss | 1770 | TaxesRevAndExpnss |
| Taxes Net Invst Incm | 757 | TaxesNetInvstIncm |
| Taxes Adj Net Incm | 6 | TaxesAdjNetIncm |
| Tot Opr Expenses Rev And Expnss | 3187 | TotOprExpensesRevAndExpnss |
| Tot Opr Expenses Net Invst Incm | 2174 | TotOprExpensesNetInvstIncm |
| Tot Opr Expenses Adj Net Incm | 6 | TotOprExpensesAdjNetIncm |
| Tot Opr Expenses Dsbrs Chrtbl Prps | 0 | TotOprExpensesDsbrsChrtblPrps |
| Contri Gifts Paid Rev And Expnss | 90000 | ContriGiftsPaidRevAndExpnss |
| Contri Gifts Paid Dsbrs Chrtbl Prps | 90000 | ContriGiftsPaidDsbrsChrtblPrps |
| Total Expenses Rev And Expnss | 93187 | TotalExpensesRevAndExpnss |
| Total Expenses Net Invst Incm | 2174 | TotalExpensesNetInvstIncm |
| Total Expenses Adj Net Incm | 6 | TotalExpensesAdjNetIncm |
| Total Expenses Dsbrs Chrtbl Prps | 90000 | TotalExpensesDsbrsChrtblPrps |
| Excess Of Revenue Over Expenses | 93940 | ExcessOfRevenueOverExpenses |
| Net Investment Income | 184953 | NetInvestmentIncome |
| Adjusted Net Income | 63272 | AdjustedNetIncome |
Balance Sheets BalanceSheets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | 36621 | CashBOY |
| Cash EOY | 168852 | CashEOY |
| Cash EOYFMV | 168852 | CashEOYFMV |
| Other Assets BOY | 1540329 | OtherAssetsBOY |
| Other Assets EOY | 1609078 | OtherAssetsEOY |
| Other Assets EOYFMV | 1694412 | OtherAssetsEOYFMV |
| Total Assets BOY | 1576950 | TotalAssetsBOY |
| Total Assets EOY | 1777930 | TotalAssetsEOY |
| Total Assets EOYFMV | 1863264 | TotalAssetsEOYFMV |
| Total Liabilities EOY | 0 | TotalLiabilitiesEOY |
| Org That Do Not Follow SFAS117 | X | OrgThatDoNotFollowSFAS117 |
| Retained Earnings BOY | 1576950 | RetainedEarningsBOY |
| Retained Earnings EOY | 1777930 | RetainedEarningsEOY |
| Total Net Assets BOY | 1576950 | TotalNetAssetsBOY |
| Total Net Assets EOY | 1777930 | TotalNetAssetsEOY |
| Total Liabilities Net Assets BOY | 1576950 | TotalLiabilitiesNetAssetsBOY |
| Total Liabilities Net Assets EOY | 1777930 | TotalLiabilitiesNetAssetsEOY |
Changes In Net Assets Fund Balances ChangesInNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Net Assets Fund Balances BOY | 1576950 | TotalNetAssetsFundBalancesBOY |
| Excess Of Revenue Over Expenses | 93940 | ExcessOfRevenueOverExpenses |
| Other Increases | 107040 | OtherIncreases |
| Subtotal | 1777930 | Subtotal |
| Total Net Assets Fund Balances EOY | 1777930 | TotalNetAssetsFundBalancesEOY |
Capital Gains And Losses CapitalGainsAndLosses
Capital Gains And Losses Info CapitalGainsAndLossesInfo (12 entries)
| Description Of AssetDescriptionOfAsset | How AcquiredHowAcquired | Gross Sales PriceGrossSalesPrice | Cost Or Other BasisCostOrOtherBasis | Gain Or LossGainOrLoss | Gains Minus Excess Or LossesGainsMinusExcessOrLosses |
|---|---|---|---|---|---|
| ML 2001 | P | 8426 | 7617 | 809 | 809 |
| ML 2001 | P | 1173 | 785 | 388 | 388 |
| ML2002 | P | 4692 | 4700 | -8 | -8 |
| ML 2002 | P | 3489 | 3992 | -503 | -503 |
| ML 2004 | P | 38971 | 39409 | -438 | -438 |
| ML2004 | P | 13947 | 10201 | 3746 | 3746 |
| ML 4038 | P | 62201 | 80364 | -18163 | -18163 |
| ML 4038 | P | 27297 | 34994 | -7697 | -7697 |
| ML 7038 | P | 294220 | 315294 | -21074 | -21074 |
| ML 7038 | P | 45349 | 58313 | -12964 | -12964 |
| BAIRD | P | 493805 | 485793 | 8012 | 8012 |
| BAIRD | P | 949501 | 777760 | 171741 | 171741 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | 123849 | CapitalGainNetIncome |
| Net Short Term Capital Gain Or Loss | -30862 | NetShortTermCapitalGainOrLoss |
Qlfy Und Sect4940e For Reduced Tax QlfyUndSect4940eForReducedTax
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable For4942 Tax | false | LiableFor4942Tax |
| Qualifying Distributions Year1 | 65483 | QualifyingDistributionsYear1 |
| Noncharitable Assets Year1 | 1267761 | NoncharitableAssetsYear1 |
| Distribution Ratio Year1 | 0.051652 | DistributionRatioYear1 |
| Qualifying Distributions Year2 | 4000 | QualifyingDistributionsYear2 |
| Noncharitable Assets Year2 | 695296 | NoncharitableAssetsYear2 |
| Distribution Ratio Year2 | 0.005753 | DistributionRatioYear2 |
| Qualifying Distributions Year3 | 13000 | QualifyingDistributionsYear3 |
| Noncharitable Assets Year3 | 574772 | NoncharitableAssetsYear3 |
| Distribution Ratio Year3 | 0.022618 | DistributionRatioYear3 |
| Qualifying Distributions Year4 | 25500 | QualifyingDistributionsYear4 |
| Noncharitable Assets Year4 | 452078 | NoncharitableAssetsYear4 |
| Distribution Ratio Year4 | 0.056406 | DistributionRatioYear4 |
| Qualifying Distributions Year5 | 25000 | QualifyingDistributionsYear5 |
| Noncharitable Assets Year5 | 487930 | NoncharitableAssetsYear5 |
| Distribution Ratio Year5 | 0.051237 | DistributionRatioYear5 |
| Total Distribution Ratio | 0.187666 | TotalDistributionRatio |
| Average Distribution Ratio | 0.037533 | AverageDistributionRatio |
| Net Noncharitable Assets | 1751080 | NetNoncharitableAssets |
| Adjusted Noncharitable Assets | 65723 | AdjustedNoncharitableAssets |
| One Percent Net Investment Income | 1850 | OnePercentNetInvestmentIncome |
| Adj Nonchrtbl Assets And One | 67573 | AdjNonchrtblAssetsAndOnePct |
| Qualifying Distributions | 90000 | QualifyingDistributions |
Excise Tax Based On Investment Incm ExciseTaxBasedOnInvestmentIncm
| Field | Value | IRS element (for citing) |
|---|---|---|
| Domestic Org Meeting Sect4940e | X | DomesticOrgMeetingSect4940e |
| Investment Income Excise Tax | 1850 | InvestmentIncomeExciseTax |
| Subtotal | 1850 | Subtotal |
| Tax Based On Investment Income | 1850 | TaxBasedOnInvestmentIncome |
| Est Tax Payments And Overpayment | 520 | EstTaxPaymentsAndOverpayment |
| Total Credits And Payments | 520 | TotalCreditsAndPayments |
| Form2220 Attached | X | Form2220Attached |
| Penalty For Underpayment | 31 | PenaltyForUnderpayment |
| Tax Due | 1361 | 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 |
| Form990 PF Filed With AG | true | Form990PFFiledWithAG |
| Private Operating Foundation | false | PrivateOperatingFoundation |
| New Substantial Contributors | false | 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 | J SARA | BooksInCareOfPersonName |
| Books In Care Of Phone Number | 8479348900 | BooksInCareOfPhoneNumber |
Books In Care Of US Address BooksInCareOfUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 807 E PALATINE | AddressLine1 |
| Address Line2 | 807 E PALATINE | AddressLine2 |
| City | PALATINE | City |
| State | IL | State |
| ZIP Code | 60074 | 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 | Address Line2USAddress/AddressLine2 | 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 |
|---|---|---|---|---|---|---|---|---|---|
| MICHAEL ROGERS | |||||||||
| PO BOX 7 | PO BOX 7 | MT TREMPER | NY | 12457 | TRUSTEE | 1.00 | 0 | 0 | 0 |
| CHRISTOPHER ROGERS | |||||||||
| PO BOX 2511 | PO BOX 2511 | SAG HARBOR | NY | 11963 | TRUSTEE | 1.00 | 0 | 0 | 0 |
| PAUL ROGERS | |||||||||
| PO BOX 2483 | PO BOX 2483 | SAG HARBOR | NY | 11963 | 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 | 1777746 | AvgMonthlyFMVOfSecurities |
| Avg Monthly Cash Balances | 0 | AvgMonthlyCashBalances |
| FMV All Other Noncharitable Assets | 0 | FMVAllOtherNoncharitableAssets |
| Total FMV Of Unused Assets | 1777746 | TotalFMVOfUnusedAssets |
| Adj Total FMV Of Unused Assets | 1777746 | AdjTotalFMVOfUnusedAssets |
| Cash Deemed Charitable | 26666 | CashDeemedCharitable |
| Net Noncharitable Assets | 1751080 | NetNoncharitableAssets |
| Minimum Investment Return | 87554 | MinimumInvestmentReturn |
Distributable DistributableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | 87554 | MinimumInvestmentReturn |
| Tax Based On Investment Income | 1850 | TaxBasedOnInvestmentIncome |
| Total Tax | 1850 | TotalTax |
| Distributable Amount Before Adj | 85704 | DistributableAmountBeforeAdj |
| Distributable Amount Before Ded | 85704 | DistributableAmountBeforeDed |
| Distributable Amount As Adjusted | 85704 | DistributableAmountAsAdjusted |
Qualifying Distributions QualifyingDistributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | 90000 | ExpensesAndContributions |
| Qualifying Distributions | 90000 | QualifyingDistributions |
| One Pct Sect4940e Org Net Invst Incm | 1850 | OnePctSect4940eOrgNetInvstIncm |
| Adj Qualifying Distributions | 88150 | AdjQualifyingDistributions |
Undistributed Income UndistributedIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable Amount As Adjusted | 85704 | DistributableAmountAsAdjusted |
| Undistributed Income Prior Year | 27592 | UndistributedIncomePriorYear |
| Qualifying Distributions | 90000 | QualifyingDistributions |
| Applied To Year1 | 27592 | AppliedToYear1 |
| Applied To Current Year | 62408 | AppliedToCurrentYear |
| Undistributed Income CY | 23296 | UndistributedIncomeCY |
Supplementary Information SupplementaryInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contributes To Preselected | X | OnlyContributesToPreselected |
Grant Or Contri Paid During Year GrantOrContriPaidDuringYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person Name | SCHEDULE ATTACHED | RecipientPersonName |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 807 E PALATINE RD | AddressLine1 |
| Address Line2 | 807 E PALATINE RD | AddressLine2 |
| City | PALARINE | City |
| State | IL | State |
| ZIP Code | 60074 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Relationship | NONE | RecipientRelationship |
| Recipient Foundation Status | EXEMPT | RecipientFoundationStatus |
| Purpose Of Grant Or Contribution | GENL CONTRIB | PurposeOfGrantOrContribution |
| Amount | $90,000 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Grant Or Contri Paid During Year | 90000 | TotGrantOrContriPaidDuringYear |
Analysis Income Producing Acty AnalysisIncomeProducingActy
Dividends And Int From Sec Part VII DividendsAndIntFromSecPartVII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion Code | 14 | ExclusionCode |
| Exclusion | $63,278 | ExclusionAmount |
Gain Sales Assets Oth Than Invntry GainSalesAssetsOthThanInvntry
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion Code | 18 | ExclusionCode |
| Exclusion | $123,849 | ExclusionAmount |
Subtotals Part XVIA SubtotalsPartXVIA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $187,127 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Part XVIA | 187127 | 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 |
Compensation Explanation CompensationExplanation
Compensation Compensation (3 entries)
| MICHAEL ROGERS |
| CHRISTOPHER ROGERS |
| PAUL ROGERS |
Other Assets Schedule OtherAssetsSchedule
Other Assets OtherAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MUTUAL FUNDS | Description |
| BOY Book Value | 1540329 | BOYBookValue |
| EOY Book Value | 1609078 | EOYBookValue |
| EOYFMV | 1694412 | EOYFMV |
Other Increases Schedule OtherIncreasesSchedule
Other Increases OtherIncreases
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | TIMING DIFF | Description |
| Amount | $107,040 | Amount |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees OtherProfessionalFees (4 entries)
| CategoryCategory | AmountAmount | Net Investment IncomeNetInvestmentIncome |
|---|---|---|
| ML 2001 | $331 | 331 |
| ML 2002 | $222 | 222 |
| ML 2004 | $606 | 606 |
| ML 7038 | $258 | 258 |
Taxes Schedule TaxesSchedule
Taxes Taxes (6 entries)
| CategoryCategory | AmountAmount | Net Investment IncomeNetInvestmentIncome | Adjusted Net IncomeAdjustedNetIncome |
|---|---|---|---|
| FOREIGN 2001 | $33 | 33 | |
| FOREIGN 2002 | $107 | 107 | |
| FOREIGN 7038 | $156 | 156 | 6 |
| FOREIGN -BAIRD | $461 | 461 | |
| EXCISE | $493 | ||
| EXCISE EST PMTS | $520 |
Comments