STRATEGY STUDIO / PUBLIC DATA EXPLORER

INDEPENDENT ELECTRICAL CONTRACTORS FLORIDA EAST COAST CHAPTER: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
INDEPENDENT ELECTRICAL CONTRACTORS FLORIDA EAST COAST CHAPTER (EIN 83-0697045)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-06-18
IRS object ID
202621699349300517
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)
Return2026-06-18T15:35:47-04:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN900153651PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1DAVID R LENZ CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line19121 N MILITARY TRL STE 222AddressLine1Txt
CityWEST PALM BEACHCityNm
State AbbreviationFLStateAbbreviationCd
ZIP334105988ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN830697045EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1INDEPENDENT ELECTRICAL CONTRACTORSBusinessNameLine1Txt
Business Name Line2-FECC INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlINDEBusinessNameControlTxt
Phone5616974893PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line17751 N MILITARY TRAILAddressLine1Txt
CityRIVIERA BEACHCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33410ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJOSH MILLERPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone5616974893PhoneNum
Signature2026-06-17SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDAVID R LENZ CPAPreparerPersonNm
PTINP01269022PTIN
Phone5616273408PhoneNum
Preparation2026-06-16PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJOSH MILLERPrincipalOfficerNm
Gross Receipts$1,431,420GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.IEC-FECC.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2018FormationYr
Legal Domicile StateFLLegalDomicileStateCd
Activity Or MissionTO INCREASE THE PROFESSIONALISM OF THE ELECTRICAL CONTRACTOR INDUSTRY THROUGH EDUCATION AND TRAINING.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee11TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$219,328PYContributionsGrantsAmt
CY Contributions Grants$198,380CYContributionsGrantsAmt
PY Program Service Revenue$1,038,057PYProgramServiceRevenueAmt
CY Program Service Revenue$1,090,535CYProgramServiceRevenueAmt
PY Investment Income$13,008PYInvestmentIncomeAmt
CY Investment Income$15,000CYInvestmentIncomeAmt
CY Other Revenue$27,140CYOtherRevenueAmt
PY Total Revenue$1,270,393PYTotalRevenueAmt
CY Total Revenue$1,331,055CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$485,067PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$564,353CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$43,319CYTotalFundraisingExpenseAmt
PY Other Expenses$63,012PYOtherExpensesAmt
CY Other Expenses$648,827CYOtherExpensesAmt
PY Total Expenses$548,079PYTotalExpensesAmt
CY Total Expenses$1,213,180CYTotalExpensesAmt
PY Revenues Less Expenses$722,314PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$117,875CYRevenuesLessExpensesAmt
Total Assets BOY$754,311TotalAssetsBOYAmt
Total Assets EOY$896,927TotalAssetsEOYAmt
Total Liabilities BOY$7,325TotalLiabilitiesBOYAmt
Total Liabilities EOY$32,066TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$746,986NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$864,861NetAssetsOrFundBalancesEOYAmt
MissionTO INCREASE THE PROFESSIONALISM OF THE ELECTRICAL CONTRACTOR INDUSTRY THROUGH EDUCATION AND TRAINING.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$1,029,680ExpenseAmt
Revenue$1,090,535RevenueAmt
DescEDUCATION AND TRAINING OF ELECTRICAL CONTRACTORS TO PROMOTE THE ELECTRICAL INDUSTRY.Desc
Total Program Service Expenses$1,029,680TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document28IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee11EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJOSH MILLERPersonNm
Phone5616974893PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line17751 N MILITARY TRAILAddressLine1Txt
Address Line2SUITE 1AddressLine2Txt
CityRIVIERA BEACHCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33410ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
CHRISTIAN CARPENTER
VICE PRESIDE0.50Yes (X)Yes (X)$0$0$0
TIM EHMAN
DIRECTOR0.50Yes (X)Yes (X)$0$0$0
LUKE FRITSCHE
DIRECTOR0.50Yes (X)Yes (X)$0$0$0
JUSTIN KASPER
TREASURER0.50Yes (X)Yes (X)$0$0$0
KEN KETTNER
DIRECTOR0.50Yes (X)Yes (X)$0$0$0
JEFFREY KNIGHT
DIRECTOR0.50Yes (X)Yes (X)$0$0$0
JOSH MILLER
PRESIDENT0.50Yes (X)Yes (X)$0$0$0
DAVID NUTTER
DIRECTOR0.50Yes (X)Yes (X)$0$0$0
DONALD SHARKEY
DIRECTOR0.50Yes (X)Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$198,380MembershipDuesAmt
Total Contributions$198,380TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,090,535TotalRevenueColumnAmt
Related Or Exempt Func Income$1,090,535RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$1,090,535TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$15,000TotalRevenueColumnAmt
Exclusion$15,000ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$122,556FundraisingGrossIncomeAmt
Fundraising Direct Expenses$100,365FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$22,191TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
RETREAT REVENUE$3,500$3,500
WIRE RECYCLING$1,449$1,449
FieldValueIRS element (for citing)
Other Revenue Total$4,949OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,331,055TotalRevenueColumnAmt
Related Or Exempt Func Income$1,090,535RelatedOrExemptFuncIncomeAmt
Exclusion$19,949ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$496,823TotalAmt
Program Services$361,588ProgramServicesAmt
Management And General$102,445ManagementAndGeneralAmt
Fundraising$32,790FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$26,431TotalAmt
Program Services$19,237ProgramServicesAmt
Management And General$5,450ManagementAndGeneralAmt
Fundraising$1,744FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$41,099TotalAmt
Program Services$29,911ProgramServicesAmt
Management And General$8,475ManagementAndGeneralAmt
Fundraising$2,713FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$19,125TotalAmt
Program Services$17,404ProgramServicesAmt
Management And General$765ManagementAndGeneralAmt
Fundraising$956FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$357,301TotalAmt
Program Services$357,301ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$17,531TotalAmt
Program Services$16,654ProgramServicesAmt
Fundraising$877FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$16,283TotalAmt
Program Services$13,660ProgramServicesAmt
Management And General$1,628ManagementAndGeneralAmt
Fundraising$995FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$165,465TotalAmt
Program Services$147,011ProgramServicesAmt
Management And General$16,547ManagementAndGeneralAmt
Fundraising$1,907FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$3,964TotalAmt
Program Services$3,052ProgramServicesAmt
Management And General$595ManagementAndGeneralAmt
Fundraising$317FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$16,061TotalAmt
Program Services$13,652ProgramServicesAmt
Management And General$1,606ManagementAndGeneralAmt
Fundraising$803FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$16,189TotalAmt
Program Services$15,541ProgramServicesAmt
Management And General$648ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$7,221TotalAmt
Program Services$6,282ProgramServicesAmt
Management And General$722ManagementAndGeneralAmt
Fundraising$217FundraisingAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
DUES AND SUBSCRIPTIONS$17,818$17,105$713
LOBYISTS$6,000$6,000
REPAIRS AND MAINTENANCE$5,869$5,282$587

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,213,180TotalAmt
Program Services$1,029,680ProgramServicesAmt
Management And General$140,181ManagementAndGeneralAmt
Fundraising$43,319FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$639,641BOYAmt
EOY$753,508EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$8,994BOYAmt
EOY$43,500EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$12,157BOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$294BOYAmt
EOY$5,919EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$22,331LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$16,495LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
EOY$5,836EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$82,220BOYAmt
EOY$72,353EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$11,005BOYAmt
EOY$15,811EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$754,311BOYAmt
EOY$896,927EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$854BOYAmt
EOY$31,164EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$6,471BOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
EOY$902EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$7,325BOYAmt
EOY$32,066EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$746,986BOYAmt
EOY$864,861EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$746,986BOYAmt
EOY$864,861EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$754,311BOYAmt
EOY$896,927EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$117,875ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$22,331OtherCostOrOtherBasisAmt
Depreciation$16,495DepreciationAmt
Book Value$5,836BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$5,836TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDUES PAYABLEDesc
Amt$902Amt
FieldValueIRS element (for citing)
Total Liability$902TotalLiabilityAmt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1CLAY SHOOTEvent1Nm
Gross Receipts Event1$117,836GrossReceiptsEvent1Amt
Gross Revenue Event1$117,836GrossRevenueEvent1Amt
Other Direct Expenses Event1$93,025OtherDirectExpensesEvent1Amt
Gross Receipts Total$117,836GrossReceiptsTotalAmt
Gross Revenue Total Events$117,836GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$93,025OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$93,025DirectExpenseSummaryEventsAmt
Net Income Summary$24,811NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 6THER ARE 9 MEMBES ON THE BOARD. THE EXECUTIVE COMMITTEE IS THE NOMINATING COMMITTEE AND THE BOARD VOTES ON NEW MEMBERS. THE TERM OF SERVICE FOR THE MEMBERS IS THREE YEARS.
FORM 990, PAGE 6, PART VI, LINE 7AMEMEBRS ARE ELECTED BY THE EXECUTIVE COMMITTEE
FORM 990, PAGE 6, PART VI, LINE 11BREVIEW WILL BE CONDUCTED BY A BOARD MEMBER
FORM 990, PAGE 6, PART VI, LINE 19DOCUMENTS NOT AVAILABLE TO THE PUBLIC
FORM 990, PART IX, LINE 11GCONTRACT SERVICES 142,392 0 0 EDUCATIONAL EXPENSES 214,909 0 0 TOTAL 357,301 0 0