REAP FOUNDATION: Form 990PF, tax year 2010

View the entire original 990 at ProPublica ↗

Organization
REAP FOUNDATION (EIN 41-2261098)
Tax period
2010-07-01 to 2011-06-30
Filed
2012-03-26
IRS object ID
201210869349100301
Schema version
2010v3.4
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)
Timestamp2012-03-26T10:17:10-05:00Timestamp
Tax Period End Date2011-06-30TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1NOELL AGNEW & MORSE LLPBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line11001 NORTH DEMAREEAddressLine1
CityVISALIACity
StateCAState
ZIP Code932914101ZIPCode
FieldValueIRS element (for citing)
Return Type990PFReturnType
Tax Period Begin Date2010-07-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN412261098EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1REAP FOUNDATIONBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlREAPNameControl
Phone5597890347Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line13004 FIR MOUNTAIN ROADAddressLine1
CityHOOD RIVERCity
StateORState
ZIP Code97031ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NamePOLLY M EVANSName
TitleDIRECTOR, CFOTitle
Phone5597890347Phone
Date Signed2012-03-21DateSigned
Authorize Third Party1AuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
Phone5597335500Phone
FieldValueIRS element (for citing)
Tax Year2010TaxYear
Build TS2016-02-24 21:20:13ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Exempt PFXExemptPF
FMV Assets EOY330487FMVAssetsEOY
Method Of Accounting CashXMethodOfAccountingCash

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Received Rev And Expnss256675ContriReceivedRevAndExpnss
Interest On Savings Rev And Expnss15InterestOnSavingsRevAndExpnss
Interest On Savings Net Invst Incm15InterestOnSavingsNetInvstIncm
Dividends Rev And Expnss7317DividendsRevAndExpnss
Dividends Net Invst Incm7317DividendsNetInvstIncm
Net Gain Sale Assets Rev And Expnss1219NetGainSaleAssetsRevAndExpnss
Gross Sales Price57694GrossSalesPrice
Capital Gain Net Incm Net Invst Incm1219CapitalGainNetIncmNetInvstIncm
Total Revenue And Expenses265226TotalRevenueAndExpenses
Total Net Investment Income8551TotalNetInvestmentIncome
Comp Ofcr Dir Trst Rev And Expnss0CompOfcrDirTrstRevAndExpnss
Comp Ofcr Dir Trst Net Invst Incm0CompOfcrDirTrstNetInvstIncm
Comp Ofcr Dir Trst Dsbrs Chrtbl Prps0CompOfcrDirTrstDsbrsChrtblPrps
Other Prof Fees Rev And Expnss1289OtherProfFeesRevAndExpnss
Other Prof Fees Net Invst Incm1289OtherProfFeesNetInvstIncm
Other Prof Fees Dsbrs Chrtbl Prps0OtherProfFeesDsbrsChrtblPrps
Taxes Rev And Expnss35TaxesRevAndExpnss
Taxes Net Invst Incm0TaxesNetInvstIncm
Taxes Dsbrs Chrtbl Prps0TaxesDsbrsChrtblPrps
Other Expenses Rev And Expnss97OtherExpensesRevAndExpnss
Other Expenses Net Invst Incm0OtherExpensesNetInvstIncm
Other Expenses Dsbrs Chrtbl Prps0OtherExpensesDsbrsChrtblPrps
Tot Opr Expenses Rev And Expnss1421TotOprExpensesRevAndExpnss
Tot Opr Expenses Net Invst Incm1289TotOprExpensesNetInvstIncm
Tot Opr Expenses Dsbrs Chrtbl Prps0TotOprExpensesDsbrsChrtblPrps
Contri Gifts Paid Rev And Expnss110322ContriGiftsPaidRevAndExpnss
Contri Gifts Paid Dsbrs Chrtbl Prps110322ContriGiftsPaidDsbrsChrtblPrps
Total Expenses Rev And Expnss111743TotalExpensesRevAndExpnss
Total Expenses Net Invst Incm1289TotalExpensesNetInvstIncm
Total Expenses Dsbrs Chrtbl Prps110322TotalExpensesDsbrsChrtblPrps
Excess Of Revenue Over Expenses153483ExcessOfRevenueOverExpenses
Net Investment Income7262NetInvestmentIncome

Balance Sheets BalanceSheets

FieldValueIRS element (for citing)
Savings And Temp Cash Invst BOY181626SavingsAndTempCashInvstBOY
Savings And Temp Cash Invst EOY335109SavingsAndTempCashInvstEOY
Savings And Temp Cash Invst EOYFMV330487SavingsAndTempCashInvstEOYFMV
Total Assets BOY181626TotalAssetsBOY
Total Assets EOY335109TotalAssetsEOY
Total Assets EOYFMV330487TotalAssetsEOYFMV
Total Liabilities BOY0TotalLiabilitiesBOY
Total Liabilities EOY0TotalLiabilitiesEOY
Org That Do Not Follow SFAS117XOrgThatDoNotFollowSFAS117
Capital Stock BOY0CapitalStockBOY
Capital Stock EOY0CapitalStockEOY
Paid In Or Capital Surplus BOY0PaidInOrCapitalSurplusBOY
Paid In Or Capital Surplus EOY0PaidInOrCapitalSurplusEOY
Retained Earnings BOY181626RetainedEarningsBOY
Retained Earnings EOY335109RetainedEarningsEOY
Total Net Assets BOY181626TotalNetAssetsBOY
Total Net Assets EOY335109TotalNetAssetsEOY
Total Liabilities Net Assets BOY181626TotalLiabilitiesNetAssetsBOY
Total Liabilities Net Assets EOY335109TotalLiabilitiesNetAssetsEOY

Changes In Net Assets Fund Balances ChangesInNetAssetsFundBalances

FieldValueIRS element (for citing)
Total Net Assets Fund Balances BOY181626TotalNetAssetsFundBalancesBOY
Excess Of Revenue Over Expenses153483ExcessOfRevenueOverExpenses
Other Increases0OtherIncreases
Subtotal335109Subtotal
Other Decreases0OtherDecreases
Total Net Assets Fund Balances EOY335109TotalNetAssetsFundBalancesEOY

Capital Gains And Losses CapitalGainsAndLosses

Capital Gains And Losses Info CapitalGainsAndLossesInfo (2 entries)

Description Of AssetDescriptionOfAssetHow AcquiredHowAcquiredDate AcquiredDateAcquiredDate SoldDateSoldGross Sales PriceGrossSalesPriceCost Or Other BasisCostOrOtherBasisGain Or LossGainOrLossGains Minus Excess Or LossesGainsMinusExcessOrLosses
FINANCIAL NETWORK INVESTMENT CORPORATION ASSIGNEED2010-10-122010-10-135663256475157157
CAPITAL GAINS DIVIDENDSP106210621062
FieldValueIRS element (for citing)
Capital Gain Net Income1219CapitalGainNetIncome

Qlfy Und Sect4940e For Reduced Tax QlfyUndSect4940eForReducedTax

FieldValueIRS element (for citing)
Liable For4942 Tax0LiableFor4942Tax
Qualifying Distributions Year13000QualifyingDistributionsYear1
Noncharitable Assets Year1103239NoncharitableAssetsYear1
Distribution Ratio Year10.029059DistributionRatioYear1
Qualifying Distributions Year21980QualifyingDistributionsYear2
Noncharitable Assets Year263146NoncharitableAssetsYear2
Distribution Ratio Year20.031356DistributionRatioYear2
Qualifying Distributions Year30QualifyingDistributionsYear3
Noncharitable Assets Year348105NoncharitableAssetsYear3
Distribution Ratio Year30.0DistributionRatioYear3
Total Distribution Ratio0.060415TotalDistributionRatio
Average Distribution Ratio0.020138AverageDistributionRatio
Net Noncharitable Assets277664NetNoncharitableAssets
Adjusted Noncharitable Assets5592AdjustedNoncharitableAssets
One Percent Net Investment Income73OnePercentNetInvestmentIncome
Adj Nonchrtbl Assets And One5665AdjNonchrtblAssetsAndOnePct
Qualifying Distributions110322QualifyingDistributions

Excise Tax Based On Investment Incm ExciseTaxBasedOnInvestmentIncm

FieldValueIRS element (for citing)
Domestic Org Meeting Sect4940eXDomesticOrgMeetingSect4940e
Investment Income Excise Tax73InvestmentIncomeExciseTax
Tax Under Section5110TaxUnderSection511
Subtotal73Subtotal
Subtitle A Tax0SubtitleATax
Tax Based On Investment Income73TaxBasedOnInvestmentIncome
Est Tax Payments And Overpayment10EstTaxPaymentsAndOverpayment
Tax Paid With Extension100TaxPaidWithExtension
Total Credits And Payments110TotalCreditsAndPayments
Overpayment37Overpayment
Amount Credited To Next Year37AmountCreditedToNextYear
Amount To Be Refunded0AmountToBeRefunded

Statements Regarding Activities StatementsRegardingActivities

FieldValueIRS element (for citing)
Legislative Political Activities0LegislativePoliticalActivities
More Than100 Spent0MoreThan100Spent
Form1120 POL Filed0Form1120POLFiled
Sect4955 Tax On Organization0Sect4955TaxOnOrganization
Sect4955 Tax On Managers0Sect4955TaxOnManagers
Reimbursement Of Tax0ReimbursementOfTax
Activities Not Prev Reported0ActivitiesNotPrevReported
Changes To Articles Or Bylaws0ChangesToArticlesOrBylaws
Unrelated Bus Income Over10000UnrelatedBusIncomeOver1000
Termination Etc0TerminationEtc
Requirements Of Sect508e0RequirementsOfSect508e
At Least5000 In Assets1AtLeast5000InAssets
States Filed WithCAStatesFiledWith
Form990 PF Filed With AG1Form990PFFiledWithAG
Private Operating Foundation0PrivateOperatingFoundation
New Substantial Contributors0NewSubstantialContributors
Interest In Controlled Entity0InterestInControlledEntity
Applicable Insurance Contract0ApplicableInsuranceContract
Comply With Public Inspection Rqr1ComplyWithPublicInspectionRqr
Website AddressN/AWebsiteAddress
Books In Care Of Person NamePOLLY M EVANSBooksInCareOfPersonName
Books In Care Of Phone Number5597890347BooksInCareOfPhoneNumber

Books In Care Of US Address BooksInCareOfUSAddress

FieldValueIRS element (for citing)
Address Line13004 FIR MOUNTAIN ROADAddressLine1
CityHOOD RIVERCity
StateORState
ZIP Code97031ZIPCode
FieldValueIRS element (for citing)
Foreign Bank0ForeignBank

Statements Regarding Acty4720 StatementsRegardingActy4720

FieldValueIRS element (for citing)
Sale Or Exchange With Dsqfly Person0SaleOrExchangeWithDsqflyPerson
Borrow Or Lend With Dsqfly Person0BorrowOrLendWithDsqflyPerson
Furnished Goods With Dsqfly Person0FurnishedGoodsWithDsqflyPerson
Pay Compensation To Dsqfly Person0PayCompensationToDsqflyPerson
Transfer Assets To Dsqfly Person0TransferAssetsToDsqflyPerson
Payment To Government Offical0PaymentToGovernmentOffical
Uncorrected Prior Acts0UncorrectedPriorActs
Undistributed Income Prior Years0UndistributedIncomePriorYears
Business Holdings0BusinessHoldings
Jeopardy Investments0JeopardyInvestments
Uncorrected Jeopardy Investments0UncorrectedJeopardyInvestments
Influence Legislation0InfluenceLegislation
Influence Election0InfluenceElection
Grants To Individuals0GrantsToIndividuals
Grants To Organizations0GrantsToOrganizations
Noncharitable Purpose0NoncharitablePurpose
Rcv Funds To Pay Prsnl Bnft Contract0RcvFundsToPayPrsnlBnftContract
Pay Premiums Prsnl Bnft Contract0PayPremiumsPrsnlBnftContract
Prohibited Tax Shelter Transactn0ProhibitedTaxShelterTransactn

Ofcr Dir Trustees Key Employee Info OfcrDirTrusteesKeyEmployeeInfo

Ofcr Dir Trustees Or Key Employee OfcrDirTrusteesOrKeyEmployee (2 entries)

Address Line1USAddress/AddressLine1CityUSAddress/CityStateUSAddress/StateZIP CodeUSAddress/ZIPCodeTitleTitleAvg Hours Per Wk Devoted To PositionAvgHoursPerWkDevotedToPositionCompensationCompensationContri To Empl Benefit Plans EtcContriToEmplBenefitPlansEtcExpense Account Other AllowancesExpenseAccountOtherAllowances
DAVID O EVANS
3004 FIR MOUNTAIN ROADHOOD RIVEROR97031DIRECTOR, PRESIDENT/CHAIRM2.00000
POLLY M EVANS
3004 FIR MOUNTAIN ROADHOOD RIVEROR97031DIRECTOR, CFO/SECRETARY2.00000
FieldValueIRS element (for citing)
Comp Of Highest Paid Empl NONENONECompOfHighestPaidEmplNONE
Tot Number Of Oth Empl Paid Over50k0TotNumberOfOthEmplPaidOver50k
Comp Of Hghst Paid Cntrct NONENONECompOfHghstPaidCntrctNONE
Tot Number Of Cntrct Paid Over50k0TotNumberOfCntrctPaidOver50k

Sum Of Program Related Investments SumOfProgramRelatedInvestments

FieldValueIRS element (for citing)
Total0Total

Minimum Investment Return MinimumInvestmentReturn

FieldValueIRS element (for citing)
Avg Monthly FMV Of Securities281892AvgMonthlyFMVOfSecurities
Avg Monthly Cash Balances0AvgMonthlyCashBalances
FMV All Other Noncharitable Assets0FMVAllOtherNoncharitableAssets
Total FMV Of Unused Assets281892TotalFMVOfUnusedAssets
Reduction Claimed0ReductionClaimed
Acquisition Indebtedness0AcquisitionIndebtedness
Adj Total FMV Of Unused Assets281892AdjTotalFMVOfUnusedAssets
Cash Deemed Charitable4228CashDeemedCharitable
Net Noncharitable Assets277664NetNoncharitableAssets
Minimum Investment Return13883MinimumInvestmentReturn

Distributable DistributableAmount

FieldValueIRS element (for citing)
Minimum Investment Return13883MinimumInvestmentReturn
Tax Based On Investment Income73TaxBasedOnInvestmentIncome
Total Tax73TotalTax
Distributable Amount Before Adj13810DistributableAmountBeforeAdj
Recoveries Qlfy Distributions0RecoveriesQlfyDistributions
Distributable Amount Before Ded13810DistributableAmountBeforeDed
Deduction Fr Distributable$0DeductionFrDistributableAmount
Distributable Amount As Adjusted13810DistributableAmountAsAdjusted

Qualifying Distributions QualifyingDistributions

FieldValueIRS element (for citing)
Expenses And Contributions110322ExpensesAndContributions
Program Related Investments Total0ProgramRelatedInvestmentsTotal
Qualifying Distributions110322QualifyingDistributions
One Pct Sect4940e Org Net Invst Incm73OnePctSect4940eOrgNetInvstIncm
Adj Qualifying Distributions110249AdjQualifyingDistributions

Undistributed Income UndistributedIncome

FieldValueIRS element (for citing)
Distributable Amount As Adjusted13810DistributableAmountAsAdjusted
Undistributed Income Prior Year104961UndistributedIncomePriorYear
Total For Prior Years0TotalForPriorYears
Total Excess Distri Carryover0TotalExcessDistriCarryover
Qualifying Distributions110322QualifyingDistributions
Applied To Year1104961AppliedToYear1
Applied To Prior Years0AppliedToPriorYears
Treated As Distri From Corpus0TreatedAsDistriFromCorpus
Applied To Current Year5361AppliedToCurrentYear
Remaining Distri From Corpus0RemainingDistriFromCorpus
Excess Distri Cyov App CY Corpus0ExcessDistriCyovAppCYCorpus
Excess Distri Cyov Applied CY0ExcessDistriCyovAppliedCY
Total Corpus0TotalCorpus
Prior Year Undistributed Income0PriorYearUndistributedIncome
Prior Year Deficiency Or Tax0PriorYearDeficiencyOrTax
Taxable Amount10TaxableAmount1
Taxable Amount20TaxableAmount2
Undistributed Income CY8449UndistributedIncomeCY
Distri From Corpus170b1 E Or4942g30DistriFromCorpus170b1EOr4942g3
Excess Distri Cyov From Year50ExcessDistriCyovFromYear5
Excess Distri Cyov To Next Year0ExcessDistriCyovToNextYear

Supplementary Information SupplementaryInformation

FieldValueIRS element (for citing)
Contributing ManagerDAVID O EVANSContributingManager
Contributing ManagerPOLLY M EVANSContributingManager
Only Contributes To PreselectedXOnlyContributesToPreselected

Grant Or Contri Paid During Year GrantOrContriPaidDuringYear (2 entries)

Address Line1RecipientUSAddress/AddressLine1CityRecipientUSAddress/CityStateRecipientUSAddress/StateZIP CodeRecipientUSAddress/ZIPCodeRecipient Foundation StatusRecipientFoundationStatusPurpose Of Grant Or ContributionPurposeOfGrantOrContributionAmountAmount
LINDSAY UNIFIED SCHOOL DISTRICT
371 E HERMOSALINDSAYCA93247PUBLIC SCHOOLCONTRIBUTION TO GENERAL FUND$10,322
LINDSAY DOLLARS FOR SCHOLARS FOUNDATION
371 E HERMOSALINDSAYCA93247501(C)3CONTRIBUTION TO GENERAL FUND$100,000
FieldValueIRS element (for citing)
Tot Grant Or Contri Paid During Year110322TotGrantOrContriPaidDuringYear
Tot Grant Or Contri Approved Future0TotGrantOrContriApprovedFuture

Analysis Income Producing Acty AnalysisIncomeProducingActy

Int On Savings And Temp Cash Invst IntOnSavingsAndTempCashInvst

FieldValueIRS element (for citing)
Exclusion Code14ExclusionCode
Exclusion$15ExclusionAmount

Dividends And Int From Sec Part VII DividendsAndIntFromSecPartVII

FieldValueIRS element (for citing)
Exclusion Code14ExclusionCode
Exclusion$7,317ExclusionAmount

Gain Sales Assets Oth Than Invntry GainSalesAssetsOthThanInvntry

FieldValueIRS element (for citing)
Exclusion Code14ExclusionCode
Exclusion$1,219ExclusionAmount

Subtotals Part XVIA SubtotalsPartXVIA

FieldValueIRS element (for citing)
Unrelated Business Income$0UnrelatedBusinessIncomeAmount
Exclusion$8,551ExclusionAmount
Related Or Exempt Function Income0RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Total Part XVIA8551TotalPartXVIA

Trnsfr Tr Rln With Noncharitable EO TrnsfrTrRlnWithNoncharitableEO

FieldValueIRS element (for citing)
Trnsfr Of Cash To Noncharitable EO0TrnsfrOfCashToNoncharitableEO
Trnsfr Oth Assets Noncharitable EO0TrnsfrOthAssetsNoncharitableEO
Sales Or Exchanges Of Assets0SalesOrExchangesOfAssets
Purchase Assets Noncharitable EO0PurchaseAssetsNoncharitableEO
Rental Of Facilities Etc0RentalOfFacilitiesEtc
Reimbursement Arrangements0ReimbursementArrangements
Loans Or Loan Guarantees0LoansOrLoanGuarantees
Performance Of Services Etc0PerformanceOfServicesEtc
Sharing Of Facilities Etc0SharingOfFacilitiesEtc
Relationships Noncharitable E Os0RelationshipsNoncharitableEOs

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFXOrganization501c3ExemptPF
General RuleXGeneralRule

Contributor Info ContributorInfo (9 entries)

Contributor NumberContributorNumberContributor Name IndividualContributorNameIndividualAddress Line1ContributorAddressUS/AddressLine1CityContributorAddressUS/CityStateContributorAddressUS/StateZIP CodeContributorAddressUS/ZIPCodeAggregate ContributionsAggregateContributionsPerson Contribution TypePersonContributionTypeNoncash Contribution TypeNoncashContributionType
1DAVID AND POLLY EVANS3004 FIR MOUNTAIN ROADHOOD RIVEROR97031200200X
2DAVID AND POLLY EVANS3004 FIR MOUNTAIN ROADHOOD RIVEROR970316081X
3DAVID AND POLLY EVANS3004 FIR MOUNTAIN ROADHOOD RIVEROR970318794X
4DAVID AND POLLY EVANS3004 FIR MOUNTAIN ROADHOOD RIVEROR970312955X
5DAVID AND POLLY EVANS3004 FIR MOUNTAIN ROADHOOD RIVEROR97031422X
6DAVID AND POLLY EVANS3004 FIR MOUNTAIN ROADHOOD RIVEROR970311X
7DAVID AND POLLY EVANS3004 FIR MOUNTAIN ROADHOOD RIVEROR9703112359X
8DAVID AND POLLY EVANS3004 FIR MOUNTAIN ROADHOOD RIVEROR9703116768X
9DAVID AND POLLY EVANS3004 FIR MOUNTAIN ROADHOOD RIVEROR970319095X

Noncash Property NoncashProperty (8 entries)

Contributor Number From Part IContributorNumberFromPartINoncash Property DescriptionNoncashPropertyDescriptionFair Market ValueFairMarketValueDate ReceivedDateReceived
2260 SHS - SPECTRA ENERGY (SE)60812010-10-12
3240 SHS - MERCK (MRK)87942010-10-12
456 SHS - MEDCOHEALTH SOLUTIONS (MHS)29552010-10-12
549 SHS - FRONTIER COMM (FTR)4222010-10-12
63 SHS - FAIRPOINT COMM (FRCMQ)12010-10-12
7267 SHS - DU PONT (DD)123592010-10-12
8200 SHS - CHEVRON (CVX)167682010-10-12
9334 SHS - BRISTOL MYERS (BMY)90952010-10-12

Other Expenses Schedule OtherExpensesSchedule

Other Expenses OtherExpenses

FieldValueIRS element (for citing)
DescriptionBANK CHARGESDescription
Revenue And Expenses Per Books97RevenueAndExpensesPerBooks
Net Investment Income0NetInvestmentIncome
Disbursements Charitable Prps0DisbursementsCharitablePrps

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees OtherProfessionalFees

FieldValueIRS element (for citing)
CategoryBROKER ADVISORY FEESCategory
Amount$1,289Amount
Net Investment Income1289NetInvestmentIncome
Disbursements Charitable Prps0DisbursementsCharitablePrps

Reasonable Cause Explanation ReasonableCauseExplanation

FieldValueIRS element (for citing)
ExplanationTHIS RETURN IS BEING FILED BETWEEN MARCH 1, 2012 AND MARCH 30, 2012, AS DIRECTED BY THE IRS IN NOTICE 2012-4, BECAUSE ELECTRONIC FILING WAS NOT AVAILABLE JANUARY 1, 2012 THROUGH FEBRUARY 29, 2012. WE REQUEST THAT PENALTIES BE WAIVED BECAUSE IT WOULD BE INEQUITABLE TO IMPOSE A PENALTY ON US DUE TO THE UNUSUAL CIRCUMSTANCES REQUIRING US TO DELAY THE FILING OF THIS RETURN.Explanation

Taxes Schedule TaxesSchedule

Taxes Taxes (2 entries)

CategoryCategoryAmountAmountNet Investment IncomeNetInvestmentIncomeDisbursements Charitable PrpsDisbursementsCharitablePrps
DEPARTMENT OF JUSTICE$1000
FRANCHISE TAX BOARD$2500

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