BETA

JEAN AND STEWART THIEMKEY SCHOLARSHIP FOUNDATION: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
JEAN AND STEWART THIEMKEY SCHOLARSHIP FOUNDATION (EIN 38-3461005)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-04-07
IRS object ID
202620979349100307
Schema version
2025v4.0
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)
Return2026-04-07T08:49:45-04:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN382462587PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ROSLUND PRESTAGE & COMPANY PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1525 W WARWICK DR STE AAddressLine1Txt
CityALMACityNm
State AbbreviationMIStateAbbreviationCd
ZIP48801ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN383461005EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JEAN AND STEWART THIEMKEYBusinessNameLine1Txt
Business Name Line2SCHOLARSHIP FOUNDATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlJEANBusinessNameControlTxt
Phone8284509854PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line144 HUNTING LODGE DRIVEAddressLine1Txt
CityBLACK MOUNTAINCityNm
State AbbreviationNCStateAbbreviationCd
ZIP28711ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonWILLIAM THIEMKEYPersonNm
Person TitleTREASURERPersonTitleTxt
Phone8286694485PhoneNum
Signature2026-03-24SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTIMOTHY C KELLNERPreparerPersonNm
PTINP00014488PTIN
Phone9894636123PhoneNum
Preparation2026-03-24PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$157,166FMVAssetsEOYAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$3,237ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$1,141InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$1,141InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$5,227DividendsRevAndExpnssAmt
Dividends Net Invst Incm$5,227DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$3,369NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$6,617GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$27CapGainNetIncmNetInvstIncmAmt
Other Income Rev And Expnss-$133OtherIncomeRevAndExpnssAmt
Total Rev And Expnss$12,841TotalRevAndExpnssAmt
Total Net Invst Incm$6,395TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$300AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$300AccountingFeesNetInvstIncmAmt
Taxes Rev And Expnss$117TaxesRevAndExpnssAmt
Taxes Net Invst Incm$117TaxesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$417TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$417TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$5,250ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$5,250ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$5,667TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$417TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$5,250TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$7,174ExcessRevenueOverExpensesAmt
Net Investment Income$5,978NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$6,215CashBOYAmt
Cash EOY$2,981CashEOYAmt
Cash EOYFMV$2,981CashEOYFMVAmt
Other Investments BOY$140,678OtherInvestmentsBOYAmt
Other Investments EOY$145,235OtherInvestmentsEOYAmt
Other Investments EOYFMV$154,185OtherInvestmentsEOYFMVAmt
Total Assets BOY$146,893TotalAssetsBOYAmt
Total Assets EOY$148,216TotalAssetsEOYAmt
Total Assets EOYFMV$157,166TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$146,893NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$148,216NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$146,893TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$148,216TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$146,893TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$148,216TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$146,893TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$7,174ExcessRevenueOverExpensesAmt
Subtotal$154,067SubtotalAmt
Other Decreases$5,851OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$148,216TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

FieldValueIRS element (for citing)
Capital Gain Net Income$27CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$83InvestmentIncomeExciseTaxAmt
Subtotal$83SubtotalAmt
Tax Based On Investment Income$83TaxBasedOnInvestmentIncomeAmt
Tax Due$83TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateMIOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksWILLIAM THIEMKEYIndividualWithBooksNm
Phone8286694485PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line144 HUNTING LODGEAddressLine1Txt
CityBLACK MOUNTAINCityNm
State AbbreviationNCStateAbbreviationCd
ZIP28711ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Undistributed Income PYYes (true)UndistributedIncomePYInd
Undistributed Income PY12024UndistributedIncomePY1Yr
Undistributed Income PY22023UndistributedIncomePY2Yr
Undistributed Income PY32022UndistributedIncomePY3Yr
Undistributed Income PY42021UndistributedIncomePY4Yr
Undistr Incm Sect4942a2 Not AppYes (true)UndistrIncmSect4942a2NotAppInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (5 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
RICHARD THIEMKEY
44 HUNTING LODGEBLACK MOUNTAINNC28711PRESIDENT000.00$0$0$0
JUDY MATTHEWS
381 N SAGINAW STLAPEERMI48446DIRECTOR000.00$0$0$0
WILLIAM THIEMKEY
44 HUNTING LODGEBLACK MOUNTAINNC28711TREASURER000.00$0$0$0
ANDREA THIEMKEY
44 HUNTING LODGEBLACK MOUNTAINNC28711SECRETARY000.00$0$0$0
JEFF LUEHM
381 N SAGINAW STLAPEERMI48446DIRECTOR000.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$146,640AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$4,598AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$151,238TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$151,238AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$2,269CashDeemedCharitableAmt
Net Vl Noncharitable Assets$148,969NetVlNoncharitableAssetsAmt
Minimum Investment Return$7,448MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$7,448MinimumInvestmentReturnAmt
Tax Based On Investment Income$83TaxBasedOnInvestmentIncomeAmt
Total Tax$83TotalTaxAmt
Distributable Before Adj$7,365DistributableBeforeAdjAmt
Distributable Before Ded$7,365DistributableBeforeDedAmt
Distributable As Adjusted$7,365DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$5,250ExpensesAndContributionsAmt
Qualifying Distributions$5,250QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$7,365DistributableAsAdjustedAmt
Undistributed Income PY$6,830UndistributedIncomePYAmt
Prior Year12021PriorYear1Yr
Prior Year22020PriorYear2Yr
Prior Year32019PriorYear3Yr
Total For Prior Years$23,864TotalForPriorYearsAmt
Qualifying Distributions$5,250QualifyingDistributionsAmt
Applied To Year1$5,250AppliedToYear1Amt
Prior Year Undistributed Incm$23,864PriorYearUndistributedIncmAmt
Prior Year Deficiency Or Tax$23,864PriorYearDeficiencyOrTaxAmt
Taxable2$1,580Taxable2Amt
Undistributed Income CY$7,365UndistributedIncomeCYAmt

Supplementary Information SupplementaryInformationGrp

Application Submission Info ApplicationSubmissionInfoGrp

FieldValueIRS element (for citing)
Recipient PersonWILLIAM THIEMKEYRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line144 HUNTING LODGEAddressLine1Txt
CityBLACK MOUNTAINCityNm
State AbbreviationNCStateAbbreviationCd
ZIP28711ZIPCd
FieldValueIRS element (for citing)
Recipient Phone8286694485RecipientPhoneNum
Form And Info And MaterialsNO STANDARD FORMAT HAD BEEN ESTABLISHED.FormAndInfoAndMaterialsTxt
Submission DeadlinesNO DEADLINES HAVE BEEN ESTABLISHED.SubmissionDeadlinesTxt
Restrictions On AwardsAWARDS ARE GIVEN TO SENIOR STUDENTS AT LAPEER WEST SCHOOL WITH A STRONG INTEREST IN PURSUING TEACHING AS A CAREER. A STRONG PREFERENCE WILL BE GIVEN TO STUDENTS WHO ARE ACCEPTED TO EASTERN MICHIGAN UNIVERSITY, THE UNIVERSITY OF MICHIGAN OR ALMA COLLEGE. A 3.0 GPA AND A 22 OR BETTER ACT (OR ITS EQUIVALENT) SHALL BE USED FOR ACADEMIC STANDARDS.RestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (5 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
SCHOLARSHIP - KNICKERBACKER
LAPEER MICHIGANLAPEERMI48846NONEISCHOLARSHIP$1,250
SCHOLARSHIP - COUSINEAU
LAPEER MICHIGANLAPEERMI48846NONEISCHOLARSHIP$1,250
SCHOLARSHIP - BARRY
LAPEER MICHIGANLAPEERMI48846NONEISCHOLARSHIP$1,250
SCHOLARSHIP - ANGLEBRANDT
LAPEER MICHIGANLAPEERMI48846NONEISCHOLARSHIP$500
SCHOLARSHIP - OSTENSKI
LAPEER MICHIGANLAPEERMI48846NONEISCHOLARSHIP$1,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$5,250TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$1,141ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$5,227ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$27ExclusionAmt
Related Or Exempt Function Incm$3,342RelatedOrExemptFunctionIncmAmt

Other Revenue Described OtherRevenueDescribedGrp

FieldValueIRS element (for citing)
DescENERGY TRANSFER LP K-1Desc
Exclusion14ExclusionCd
Exclusion-$133ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$6,262ExclusionAmt
Related Or Exempt Function Incm$3,342RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$9,604TotalIncomeProducingActyAmt

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp (2 entries)

Line NumberLineNumberTxtRelationship StatementRelationshipStatementTxt
95INTEREST INCOME HELPS INCREASE ASSET VALUE WHICH IS USED TO PROVIDE SCHOLARSHIPS, WHICH IS THE PURPOSE OF THIS PRIVATE FOUNDATION
4DIVIDEND INCOME HELPS INCREASE ASSET VALUE WHICH IS USED TO PROVIDE SHCOLARSHIPS, WHICH IS THE PURPOSE OF THIS PRIVATE FOUNDATION

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryINDIRECT ACCOUNTING FEESCategoryTxt
Amt$300Amt
Net Investment Income$300NetInvestmentIncomeAmt

Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch

Gain Loss Sale Other Asset GainLossSaleOtherAssetGrp (2 entries)

AssetAssetDescAcquiredAcquiredDtHow AcquiredHowAcquiredTxtSoldSoldDtGross Sales PriceGrossSalesPriceAmtBasisBasisAmtTotal NetTotalNetAmt
IMB2021-12PURCHASE2025-06$6,590$3,246$3,344
ENERGY TRANSFER LP2024-12PURCHASE2025-12$2-$2

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp (21 entries)

Category Or ItemCategoryOrItemTxtListed At Cost Or FMVListedAtCostOrFMVCdBook ValueBookValueAmtEOYFMVEOYFMVAmt
A T & TAT COST$4,105$3,726
A T & T INC GLOBAL NOTE 4.25%AT COST$25,064$25,058
BCE INCAT COST$3,877$3,811
BHP GROUP LTDAT COST$5,740$6,037
CHEVRONAT COST$5,921$7,620
COMERICA INCAT COST
EDWARD JONES - CASHAT COST$625$625
EDWARD JONESS - MONEY MARKET ACCOUNTAT COST$42,223$42,223
ENERGY TRANSFER LPAT COST$2,406$3,298
EQUITY RESIDENTIALAT COST$2,536$2,522
FEDERATED US TREASURY OBLIGATIONAT COST$13,116$13,116
I B M CORPAT COST
ISABELLA BANK CORPAT COST$4,229$10,000
KRAFT HEINZAT COST$6,693$4,850
PEPSICO INCAT COST$6,600$7,176
PFIZER INCAT COST$8,228$6,723
VANGUARD - FED MONEY MKTAT COST
VERIZONAT COST$6,241$5,702
WOODSIDE ENERGYAT COST$301$218
UNITED PARCEL SERVICE INCAT COST$4,370$4,960
FIFTH THIRD BANCORPAT COST$2,960$6,520

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

FieldValueIRS element (for citing)
DescDECREASE IN COST BASISDesc
Amt$5,851Amt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDesc
EXPENSES
ENERGY TRANSFER LP K-1 EXPENS

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail

FieldValueIRS element (for citing)
DescENERGY TRANSFER LP K-1Desc
Revenue And Expenses Per Books-$133RevenueAndExpensesPerBooksAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmt
TAX FEE$73$73
FOREIGN TAX$44$44

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