ST PAUL CHAMBER OF COMMERCE FOUNDATION INC: Form 990EZ, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- ST PAUL CHAMBER OF COMMERCE FOUNDATION INC (EIN 41-1378952)
- Tax period
- 2011-01-01 to 2011-12-31
- Filed
- 2012-08-29
- IRS object ID
- 201222429349200107
- Schema version
- 2011v1.2
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2012-08-29T10:12:37-05:00 | Timestamp |
| Tax Period End Date | 2011-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 410746749 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 220 SOUTH SIXTH STREET SUITE 300 | AddressLine1 |
| City | MINNEAPOLIS | City |
| State | MN | State |
| ZIP Code | 55402 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnType |
| Tax Period Begin Date | 2011-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 411378952 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ST PAUL AREA CHAMBER OF COMMERCE | BusinessNameLine1 |
| Business Name Line2 | CHARITABLE FOUNDATION | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | STPA | NameControl |
| Phone | 6122235000 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 401 NORTH ROBERT STREET NO 150 | AddressLine1 |
| City | ST PAUL | City |
| State | MN | State |
| ZIP Code | 55101 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MATT KRAMER | Name |
| Title | PRESIDENT | Title |
| Phone | 6122235000 | Phone |
| Date Signed | 2012-08-29 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JOHN TAUER | Name |
| PTIN | P00294068 | PTIN |
| Phone | 6123764500 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Schedule B Not Required | X | ScheduleBNotRequired |
| Web Site | WWW.STPAULCHAMBER.COM | WebSite |
| Organization501c3 | X | Organization501c3 |
| Gross Receipts | 174917 | GrossReceipts |
| Info In Schedule O Part I | X | InfoInScheduleOPartI |
| Contributions Gifts Grants Etc | 55768 | ContributionsGiftsGrantsEtc |
| Program Service Revenue | 59985 | ProgramServiceRevenue |
| Investment Income | 229 | InvestmentIncome |
| Gaming Gross Income | 30000 | GamingGrossIncome |
| Fundraising Gross Income | 28861 | FundraisingGrossIncome |
| Special Events Direct Expenses | 24363 | SpecialEventsDirectExpenses |
| Special Events Net Income Loss | 34498 | SpecialEventsNetIncomeLoss |
| Other Revenue Total | 74 | OtherRevenueTotal |
| Total Revenue | 150554 | TotalRevenue |
| Grants And Similar Amounts Paid | 39271 | GrantsAndSimilarAmountsPaid |
| Salaries Other Comp Empl Benefits | 80772 | SalariesOtherCompEmplBenefits |
| Fees And Oth Pymt To Ind Contractors | 25 | FeesAndOthPymtToIndContractors |
| Occupancy Rent Utilities And Maint | 13287 | OccupancyRentUtilitiesAndMaint |
| Printing Publications Postage | 4682 | PrintingPublicationsPostage |
| Other Expenses Total | 24601 | OtherExpensesTotal |
| Total Expenses | 162638 | TotalExpenses |
| Excess Or Deficit For Year | -12084 | ExcessOrDeficitForYear |
| Net Assets Or Fund Balances BOY | 115865 | NetAssetsOrFundBalancesBOY |
| Other Changes In Net Assets | 0 | OtherChangesInNetAssets |
| Net Assets Or Fund Balances EOY | 103781 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part II | X | InfoInScheduleOPartII |
Cash Savings And Investments CashSavingsAndInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 165183 | BOY |
| EOY | 168943 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 564 | BOY |
| EOY | 10621 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 165747 | BOY |
| EOY | 179564 | EOY |
Sum Of Total Liabilities SumOfTotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 49882 | BOY |
| EOY | 75783 | EOY |
Net Assets Or Fund Balances NetAssetsOrFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 115865 | BOY |
| EOY | 103781 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Primary Exempt Purpose | THE SAINT PAUL AREA CHAMBER OF COMMERCE CHARITABLE FOUNDATION IS THE FUND DEVELOPMENT ARM OF THE CHAMBER THAT MAKES IT POSSIBLE FOR THE CHAMBER TO MORE FULLY REALIZE ITS VISION - A LEADING FORCE DRIVING A FUTURE OF SHARED PROSPERITY FOR SAINT PAUL AND THE EAST METRO AREA. THE FOUNDATION'S MISSION IS TO GROW STRONG LEADERS AND PREPARE TOMORROW'S EMPLOYEES. | PrimaryExemptPurpose |
Program Service Accomplishment ProgramServiceAccomplishment (3 entries)
| Description Program Service AccomDescriptionProgramServiceAccom | Grants And AllocationsGrantsAndAllocations | Program Service ExpensesProgramServiceExpenses |
|---|---|---|
| THE FOUNDATION'S SCHOLARSHIP PROGRAM IS LARGELY FUNDED BY CHAMBER MEMBERS AND SEVERAL PERSONAL DONATIONS. SCHOLARSHIPS ARE GIVEN TO GRADUATING SENIORS AS THEY SEEK A PATH THAT WILL MAKE THEM VALUABLE MEMBERS AND EMPLOYEES OF THE COMMUNITY. IN 2011, WE HAD OUR SECOND LARGEST APPLICATION POOL WITH 152 APPLICATIONS. WE WERE ABLE TO PROVIDE 37 STUDENTS WITH $1,000 SCHOLARSHIPS. | 39271 | 39271 |
| LEADERSHIP SAINT PAUL (LSP) IS THE CHAMBER'S FLAGSHIP ADULT LEARNING PROGRAM CENTERED ON COMMUNITY LEADERSHIP THAT PREPARES, CHALLENGES AND ENGAGES EMERGING AND EXISTING LEADERS TO STRENGTHEN THE SAINT PAUL/EAST METRO REGION. THE CLASS HAS A MONTHLY PROGRAM DAY AND COMMUNITY PROJECTS TO COMPLETE IN GROUPS. IN 2011, THE FOUNDATION GRADUATED 43 INDIVIDUALS WHO COMPLETED SEVEN PROJECTS FOR NONPROFIT ORGANIZATIONS. | 0 | 37347 |
| OTHER PROGRAM ACTIVITIES: SUPPORT OF EVENTS, MEETINGS AND PUBLICATIONS THAT PROVIDE THE ADVANCEMENT OF CIVIC, SOCIAL, COMMERCIAL AND ECONOMIC INTERESTS OF THE CITY OF SAINT PAUL AND THE SURROUNDING EAST METRO AREA. | 0 | 24363 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | 100981 | TotalProgramServiceExpenses |
| Info In Schedule O Part IV | X | InfoInScheduleOPartIV |
Officer Director Trustee Key Empl OfficerDirectorTrusteeKeyEmpl (12 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | TitleTitle | Avg Hours Per Wk Devoted To PositionAvgHoursPerWkDevotedToPosition | CompensationCompensation | Contri To Empl Benefit Plans EtcContriToEmplBenefitPlansEtc | Expense Account Other AllowancesExpenseAccountOtherAllowances |
|---|---|---|---|---|---|---|---|---|
| ZACHARY CRAIN | ||||||||
| 401 NORTH ROBERT STREET SUITE 150 | SAINT PAUL | MN | 55101 | CHAIR | 0.50 | 0 | 0 | 0 |
| MATT KRAMER | ||||||||
| 401 NORTH ROBERT STREET SUITE 150 | SAINT PAUL | MN | 55101 | SECRETARY | 4.00 | 0 | 0 | 0 |
| MICHAEL ANDERSON | ||||||||
| 401 NORTH ROBERT STREET SUITE 150 | SAINT PAUL | MN | 55101 | DIRECTOR | 0.50 | 0 | 0 | 0 |
| JANE CANNEY | ||||||||
| 401 NORTH ROBERT STREET SUITE 150 | SAINT PAUL | MN | 55101 | DIRECTOR | 0.50 | 0 | 0 | 0 |
| LIA CHRISTIANSEN | ||||||||
| 401 NORTH ROBERT STREET SUITE 150 | SAINT PAUL | MN | 55101 | DIRECTOR | 0.50 | 0 | 0 | 0 |
| DON EMERY | ||||||||
| 401 NORTH ROBERT STREET SUITE 150 | SAINT PAUL | MN | 55101 | DIRECTOR | 0.50 | 0 | 0 | 0 |
| THOMAS FARNHAM SR | ||||||||
| 401 NORTH ROBERT STREET SUITE 150 | SAINT PAUL | MN | 55101 | DIRECTOR | 0.50 | 0 | 0 | 0 |
| DAVE FAUST | ||||||||
| 401 NORTH ROBERT STREET SUITE 150 | SAINT PAUL | MN | 55101 | DIRECTOR | 0.50 | 0 | 0 | 0 |
| CHARLIE HOFF | ||||||||
| 401 NORTH ROBERT STREET SUITE 150 | SAINT PAUL | MN | 55101 | DIRECTOR | 0.50 | 0 | 0 | 0 |
| KATE KELLY | ||||||||
| 401 NORTH ROBERT STREET SUITE 150 | SAINT PAUL | MN | 55101 | DIRECTOR | 0.50 | 0 | 0 | 0 |
| MARC MANDERSCHEID | ||||||||
| 401 NORTH ROBERT STREET SUITE 150 | SAINT PAUL | MN | 55101 | DIRECTOR | 0.50 | 0 | 0 | 0 |
| JOHN MARSHALL | ||||||||
| 401 NORTH ROBERT STREET SUITE 150 | SAINT PAUL | MN | 55101 | DIRECTOR | 0.50 | 0 | 0 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | X | InfoInScheduleOPartV |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRpt |
| Made Changes To Orgnzng Etc Doc | 0 | MadeChangesToOrgnzngEtcDoc |
| Organization Had UBI | 0 | OrganizationHadUBI |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtc |
| Direct Indirect Political Expend | 0 | DirectIndirectPoliticalExpend |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficers |
| Tax Imposed Under IRC4911 | 0 | TaxImposedUnderIRC4911 |
| Tax Imposed Under IRC4912 | 0 | TaxImposedUnderIRC4912 |
| Tax Imposed Under IRC4955 | 0 | TaxImposedUnderIRC4955 |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTrans |
| Amount Of Tax Imposed On Org Mgr | 0 | AmountOfTaxImposedOnOrgMgr |
| Amount Of Tax Reimbursed By Org | 0 | AmountOfTaxReimbursedByOrg |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| States Where Copy Of Return Is Filed | MN | StatesWhereCopyOfReturnIsFiled |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MATT KRAMER | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 401 NORTH ROBERT STREET NO 150 | AddressLine1 |
| City | ST PAUL | City |
| State | MN | State |
| ZIP Code | 55101 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 6122235000 | TelephoneNumber |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Foreign Office | 0 | ForeignOffice |
| Maintain Any Donor Advised Funds | 0 | MaintainAnyDonorAdvisedFunds |
| Does Org Have Hospital | 0 | DoesOrgHaveHospital |
| Tanning Services Provided | 0 | TanningServicesProvided |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Engage Political Cmpgn Activities | 0 | EngagePoliticalCmpgnActivities |
| Engage In Lobbying Activities | 0 | EngageInLobbyingActivities |
| Operating School | 0 | OperatingSchool |
| Trnsfrs Exempt Non Char Related Org | 0 | TrnsfrsExemptNonCharRelatedOrg |
| Part VI Of Comp Of Highest Paid Empl | NONE | PartVIOfCompOfHighestPaidEmpl |
| Part VIA Hghst Paid Cntrct Prof Ser | NONE | PartVIAHghstPaidCntrctProfSer |
| Filed Schedule A | 1 | FiledScheduleA |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 121491 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 101430 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 71942 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 54890 | CurrentTaxYearMinus1Year |
| Current Tax Year | 55768 | CurrentTaxYear |
| Total | 405521 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 121491 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 101430 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 71942 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 54890 | CurrentTaxYearMinus1Year |
| Current Tax Year | 55768 | CurrentTaxYear |
| Total | 405521 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | 405521 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2136 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 989 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 372 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 431 | CurrentTaxYearMinus1Year |
| Current Tax Year | 229 | CurrentTaxYear |
| Total | 4157 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | 74 | CurrentTaxYear |
| Total | 74 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 409752 | TotalSupport |
| Gross Receipts From Admissions Etc | 486183 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.98970 | PublicSupportPertcentage170 |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
| General Explanation | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME | GeneralExplanation |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | ANNUAL LUNCHEON | NameOfEvent1 |
| Gross Receipts Event1 | 28861 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 0 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 28861 | GrossRevenueEvent1 |
| Cash Prizes Event1 | 0 | CashPrizesEvent1 |
| Non Cash Prizes Event1 | 0 | NonCashPrizesEvent1 |
| Rent Facility Costs Event1 | 5500 | RentFacilityCostsEvent1 |
| Food And Beverage Event1 | 8863 | FoodAndBeverageEvent1 |
| Entertainment Event1 | 0 | EntertainmentEvent1 |
| Other Direct Expenses Event1 | 0 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 28861 | GrossReceiptsTotal |
| Gross Revenue Total Events | 28861 | GrossRevenueTotalEvents |
| Rent Facility Costs Total Events | 5500 | RentFacilityCostsTotalEvents |
| Food And Beverage Total Events | 8863 | FoodAndBeverageTotalEvents |
| Direct Expense Summary Events | 14363 | DirectExpenseSummaryEvents |
| Net Income Summary | 14498 | NetIncomeSummary |
Gaming Information GamingInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Revenue Other Gaming | 30000 | GrossRevenueOtherGaming |
| Cash Prizes Other Gaming | 10000 | CashPrizesOtherGaming |
| Volunteer Labor Other Gaming | 1 | VolunteerLaborOtherGaming |
| Volunteer Labor Prcnt Other Gaming | 0.90000 | VolunteerLaborPrcntOtherGaming |
| Gross Revenue Total Gaming | 30000 | GrossRevenueTotalGaming |
| Cash Prizes Total Gaming | 10000 | CashPrizesTotalGaming |
| Direct Expense Summary Gaming | 10000 | DirectExpenseSummaryGaming |
| Net Gaming Income Summary | 20000 | NetGamingIncomeSummary |
| Field | Value | IRS element (for citing) |
|---|---|---|
| States Where Gaming Conducted | MN | StatesWhereGamingConducted |
| Licensed | 0 | Licensed |
| License Suspended Etc | 0 | LicenseSuspendedEtc |
| Gaming With Nonmembers | 0 | GamingWithNonmembers |
| Member Of Other Entity | 0 | MemberOfOtherEntity |
| Percentage Of Gaming Own Facility | 0.00000 | PercentageOfGamingOwnFacility |
| Percentage Of Gaming Othr Facility | 1.00000 | PercentageOfGamingOthrFacility |
| Name Of Gaming Rec Keeper Person | STEPHANIE AUSTIN | NameOfGamingRecKeeperPerson |
Address Of Gaming Rec Keeper US AddressOfGamingRecKeeperUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 401 NORTH ROBERT STREET SUITE 150 | AddressLine1 |
| City | ST PAUL | City |
| State | MN | State |
| ZIP Code | 55101 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contract With3rd Party For Gam Rev | 0 | ContractWith3rdPartyForGamRev |
| Gaming Manager Name Person | STEPHANIE AUSTIN | GamingManagerNamePerson |
| Gaming Manager Compensation | 3280 | GamingManagerCompensation |
| Gaming Manager Services Provided | TRACK RAFFLE TICKET SALES AND PAYMENTS | GamingManagerServicesProvided |
| Gaming Manager Is Employee | X | GamingManagerIsEmployee |
| Charitable Distrib Required | 0 | CharitableDistribRequired |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| OTHER INVESTMENT INCOME | FORM 990-EZ, PART I, LINE 4 | INTEREST INCOME 229.. |
| OTHER REVENUE | FORM 990-EZ, PART I, LINE 8 | DESCRIPTION: MISCELLANEOUS INCOME. AMOUNT: 74. |
| GRANTS AND SIMILAR AMOUNTS PAID | FORM 990-EZ, PART I, LINE 10 | ACTIVITY CLASSIFICATION: SCHOLARSHIPS. GRANTEE NAME: 37 INDIVIDUALS. AMOUNT GIVEN: 39,271. |
| OTHER EXPENSES | FORM 990-EZ, PART I, LINE 16 | DESCRIPTION: CONFERENCES, CONVENTIONS AND MEETINGS. AMOUNT: 21,179. DESCRIPTION: TRAVEL. AMOUNT: 419. DESCRIPTION: MISCELLANEOUS. AMOUNT: 3,003. TOTAL TO FORM 990-EZ, LINE 16: 24,601. |
| OTHER ASSETS | FORM 990-EZ, PART II, LINE 24 | DESCRIPTION: DUE FROM SAINT PAUL AREA CHAMBER OF COMMERCE. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 9,921. DESCRIPTION: PREPAID EXPENSES. BEG. OF YEAR AMOUNT: 564. END OF YEAR AMOUNT: 700. |
| OTHER LIABILITIES | FORM 990-EZ, PART II, LINE 26 | DESCRIPTION: ACCOUNTS PAYABLE AND ACCRUED EXPENSES. BEG. OF YEAR AMOUNT: 251. END OF YEAR AMOUNT: 700. DESCRIPTION: DEFERRED REVENUE. BEG. OF YEAR AMOUNT: 49,631. END OF YEAR AMOUNT: 75,083. |
Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Declaration | THE 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. | Declaration |
Comments