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ROSS FOUNDATION INC: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
ROSS FOUNDATION INC (EIN 34-1442262)
Tax period
2023-06-01 to 2024-05-31
Filed
2024-10-08
IRS object ID
202402829349100005
Schema version
2023v5.1
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 ReturnHeader

FieldValueIRS element (for citing)
Return2024-10-08T07:15:23-05:00ReturnTs
Tax Period End2024-05-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN341523030PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BOBER MARKEY FEDOROVICH & COMPANYBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13421 RIDGEWOOD ROAD SUITE 300AddressLine1Txt
CityAKRONCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44333ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-06-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN341442262EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ROSS FOUNDATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlROSSBusinessNameControlTxt
Phone4403662000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1150 INNOVATION DRIVEAddressLine1Txt
CityELYRIACityNm
State AbbreviationOHStateAbbreviationCd
ZIP44035ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonWILLIAM E CROMLING IIIPersonNm
Person TitleCO-PRESIDENTPersonTitleTxt
Phone4403662000PhoneNum
Signature2024-09-17SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRICHARD C FEDOROVICHPreparerPersonNm
PTINP00403148PTIN
Phone3307629785PhoneNum
Preparation2024-09-17PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$60,900FMVAssetsEOYAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$870,247ContriRcvdRevAndExpnssAmt
Cap Gain Net Incm Net Invst Incm$0CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$870,247TotalRevAndExpnssAmt
Total Net Invst Incm$0TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Net Invst Incm$0CompOfcrDirTrstNetInvstIncmAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl$0CompOfcrDirTrstDsbrsChrtblAmt
Other Expenses Rev And Expnss$360OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$0OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl$0OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$360TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$946,688ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$946,688ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$947,048TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$946,688TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$76,801ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$137,701CashBOYAmt
Cash EOY$60,900CashEOYAmt
Cash EOYFMV$60,900CashEOYFMVAmt
Total Assets BOY$137,701TotalAssetsBOYAmt
Total Assets EOY$60,900TotalAssetsEOYAmt
Total Assets EOYFMV$60,900TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
Donor Rstr Net Assets BOY$137,701DonorRstrNetAssetsBOYAmt
Donor Rstr Net Assets EOY$60,900DonorRstrNetAssetsEOYAmt
Tot Net Ast Or Fund Balances BOY$137,701TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$60,900TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$137,701TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$60,900TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$137,701TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$76,801ExcessRevenueOverExpensesAmt
Other Increases$0OtherIncreasesAmt
Subtotal$60,900SubtotalAmt
Other Decreases$0OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$60,900TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$0SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$0TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$0EstimatedPlusOvpmtIncmTxAmt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt
Extsn Request Income Tax Paid$0ExtsnRequestIncomeTaxPaidAmt
Backup Withholding Withheld$0BackupWithholdingWithheldAmt
Total Payments And Credits$0TotalPaymentsAndCreditsAmt
Es Penalty$0EsPenaltyAmt
Tax Due$0TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political Acty0LegislativePoliticalActyInd
More Than100 Spent0MoreThan100SpentInd
Form1120 POL Filed0Form1120POLFiledInd
Section4955 Organization Tax$0Section4955OrganizationTaxAmt
Section4955 Managers Tax$0Section4955ManagersTaxAmt
Tax Reimbursed$0TaxReimbursedAmt
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws0ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (1)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (1)AtLeast5000InAssetsInd
Org Report Or Register StateOHOrgReportOrRegisterStateCd
Form990 PF Filed With Atty Gen0Form990PFFiledWithAttyGenInd
Private Operating Foundation0PrivateOperatingFoundationInd
New Substantial Contributors0NewSubstantialContributorsInd
Own Controlled Entity0OwnControlledEntityInd
Donor Advised Fund0DonorAdvisedFundInd
Comply With Public Insp RqrYes (1)ComplyWithPublicInspRqrInd
Website AddressWWW.ROSSENVIRONMENTAL.COM/COMMUNITY-RELATIONSWebsiteAddressTxt
Individual With BooksWILLIAM E CROMLING IIIIndividualWithBooksNm
Phone4403662000PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1150 INNOVATION DRIVEAddressLine1Txt
CityELYRIACityNm
State AbbreviationOHStateAbbreviationCd
ZIP44035ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts Question0ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified Prsn0SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn0BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn0FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn0PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn0TransferAstDisqualifiedPrsnInd
Payment To Government Official0PaymentToGovernmentOfficialInd
Uncorrected Prior Acts0UncorrectedPriorActsInd
Undistributed Income PY0UndistributedIncomePYInd
Business Holdings0BusinessHoldingsInd
Jeopardy Investments0JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst0UncorrectedPYJeopardyInvstInd
Influence Legislation0InfluenceLegislationInd
Influence Election0InfluenceElectionInd
Grants To Individuals0GrantsToIndividualsInd
Grants To Organizations0GrantsToOrganizationsInd
Noncharitable Purpose0NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (7 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
WILLIAM E CROMLING III
11225 NORTH DURKEE ROADGRAFTONOH44044CO-PRES/CO-CHAIR/TREASURER1.00$0$0$0
JON R CROMLING
3976 WILLIAMS COURTAVONOH44011CO-PRES/CO-CHAIR/ASST TREA1.00$0$0$0
CHRISTINE M CROMLING
11225 NORTH DURKEE RDGRAFTONOH44044DIRECTOR1.00$0$0$0
DANIEL URBAN
35765 CHESTER ROADAVONOH44011SECRETARY1.00$0$0$0
CYNTHIA CROMLING
3976 WILLIAMS COURTAVONOH44011DIRECTOR1.00$0$0$0
WILLIAM E CROMLING II
11800 CASTLETON LANEGRAFTONOH44044DIRECTOR1.00$0$0$0
DEANN R MOWRY-CROMLING
11800 CASTLETON LANEGRAFTONOH44044DIRECTOR1.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k0OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt
Contractor Paid Over50k0ContractorPaidOver50kCnt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$160,319AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$160,319TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$160,319AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$2,405CashDeemedCharitableAmt
Net Vl Noncharitable Assets$157,914NetVlNoncharitableAssetsAmt
Minimum Investment Return$7,896MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$7,896MinimumInvestmentReturnAmt
Total Tax$0TotalTaxAmt
Distributable Before Adj$7,896DistributableBeforeAdjAmt
Recoveries Qualfied Distri$0RecoveriesQualfiedDistriAmt
Distributable Before Ded$7,896DistributableBeforeDedAmt
Deduction From Distributable$0DeductionFromDistributableAmt
Distributable As Adjusted$7,896DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$946,688ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Qualifying Distributions$946,688QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$7,896DistributableAsAdjustedAmt
Undistributed Income PY$0UndistributedIncomePYAmt
Total For Prior Years$0TotalForPriorYearsAmt
Excess Distribution Cyov Yr5$134,185ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$65,049ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$93,121ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$167,490ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$491,114ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$950,959TotalExcessDistributionCyovAmt
Qualifying Distributions$946,688QualifyingDistributionsAmt
Applied To Year1$0AppliedToYear1Amt
Applied To Prior Years$0AppliedToPriorYearsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$7,896AppliedToCurrentYearAmt
Remaining Distri From Corpus$938,792RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus$0ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$0ExcessDistributionCyovAppCYAmt
Total Corpus$1,889,751TotalCorpusAmt
Prior Year Undistributed Incm$0PriorYearUndistributedIncmAmt
Prior Year Deficiency Or Tax$0PriorYearDeficiencyOrTaxAmt
Taxable1$0Taxable1Amt
Taxable2$0Taxable2Amt
Undistributed Income CY$0UndistributedIncomeCYAmt
Corpus Distri170b1 E Or4942g3$0CorpusDistri170b1EOr4942g3Amt
Excess Distri Cyov From Yr5$134,185ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$1,755,566ExcessDistriCyovToNextYrAmt
Excess From Year4$65,049ExcessFromYear4Amt
Excess From Year3$93,121ExcessFromYear3Amt
Excess From Year2$167,490ExcessFromYear2Amt
Excess From Year1$491,114ExcessFromYear1Amt
Excess From Current Year$938,792ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (13 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
GOOD KNIGHTS
160 BURNS ROADELYRIAOH44035NONEPUBLIC INSTITUTIONGRANT FOR MATERIALS TO BUILD BEDS$10,000
GRAFTON TOWNSHIP FIRE AND EMS FOUNDATION
17109 ST RT 83GRAFTONOH44044NONEPUBLIC INSTITUTIONGRANT FOR THE PURCHASE OF SEVEN (7) SETS OF TACTICAL GEAR$13,802
GRAFTON VILLAGE FIRE DEPARTMENT
1013 CHESTNUT STREETGRAFTONOH44044NONEGOVERNMENTGRANT FOR PURCHASE OF 20 HARRIS RADIOS$68,198
HISTORIC GRAFTON SCHOOL INC
10691 DEER RUN DRIVEGRAFTONOH44044NONEPUBLIC INSTITUTIONGRANT FOR THE PURCHASE OF MATERIALS FOR RENOVATIONS TO THE OLD GRAFTON SCHOOL$21,283
LAKE ERIE NATURE & SCIENCE CENTER
28728 WOLF ROADBAY VILLAGEOH44140NONEPUBLIC INSTITUTIONGRANT FOR THE WILDLIFE REHABILITATION AND ANIMAL CARE$5,000
LORAIN COUNTY COMMUNITY COLLEGE
1005 N ABBE ROADELYRIAOH44035NONEPUBLIC INSTITUTIONSCHOLARSHIP, NATHAN PARSONS$1,500
LORAIN COUNTY FAIR
23000 FAIRGROUNDS ROADWELLINGTONOH44090NONEPUBLIC INSTITUTIONGRANT FOR EXPO CENTER AND HORSE ARENA BUILDING$755,556
MIDVIEW LOCAL SCHOOL DISTRICT
13050 DURKEE ROADGRAFTONOH44044NONEPUBLIC INSTITUTIONA GRANT TO THE MIDVIEW CHALLENGE GRANTS PROGRAM FOR 2023-2024 SCHOOL YEAR$15,000
MIDVIEW TOUCHDOWN CLUB INC
PO BOX 178GRAFTONOH44044NONEPUBLIC INSTITUTIONGRANT FOR PURCHASE OF EQUIPMENT$13,049
OHIO NORTHERN UNIVERSITY
525 SOUTH MAIN STREETADAOH45810NONEPUBLIC INSTITUTIONSCHOLARSHIP, ALEXIS STARNER$1,500
PRIMARY PURPOSE CENTER INC
3000 N RIDGE ROADELYRIAOH44035NONEPUBLIC INSTITUTIONGRANT FOR BUILDING RENNOVATIONS FOR THEIR SIDE ENTRYWAY (MATERIALS ONLY)$6,800
SAVE OUR CHILDREN
330 2ND STREETELYRIAOH44035NONEPUBLIC INSTITUTIONA GRANT FOR CULTURAL ARTS AND SUMMER DREAMERS PROGRAM$25,000
WESTERN RESERVE LAND CONSERVANCY (WRLC)
3850 CHAGRIN RIVER ROADMORELAND HILLSOH44022NONEPUBLIC INSTITUTIONGRANT FOR IMPROVEMENTS TO THE VERMILION MAIN STREET BEACH$10,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$946,688TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut$0TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm$0UnrelatedBusinessTaxblIncmAmt
Exclusion$0ExclusionAmt
Related Or Exempt Function Incm$0RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$0TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO0TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO0TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets0SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO0PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets0RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements0ReimbursementArrangementsInd
Loans Or Loan Guarantees0LoansOrLoanGuaranteesInd
Performance Of Services Etc0PerformanceOfServicesEtcInd
Sharing Of Facilities Etc0SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO0RelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1ROSS ENVIRONMENTAL SERVICES INCBusinessNameLine1Txt

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1150 INNOVATION DRIVEAddressLine1Txt
CityELYRIACityNm
State AbbreviationOHStateAbbreviationCd
ZIP44035ZIPCd
FieldValueIRS element (for citing)
Total Contributions$863,395TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Expln Of Non Filing With AG Stmt ExplnOfNonFilingWithAGStmt

FieldValueIRS element (for citing)
ExplanationOHIO DOES NOT REQUIRE A COPY OF FORM 990-PF. AN ANNUAL REPORT IS FILED WITH THE STATE OF OHIO.ExplanationTxt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (4 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
ROYALTIES$100$0$0
LICENSING FEES$100$0$0
REGISTRATION FEES$100$0$0
BANK FEES$60$0$0