THE GREENE FAMILY CHARITABLE: Form 990PF, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- THE GREENE FAMILY CHARITABLE (EIN 45-5187644)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-06-20
- IRS object ID
- 202211719349100851
- Schema version
- 2021v4.0
- 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
- Form 990-PF
- Accounting Fees Schedule
- Gain Loss Sale Other Assets Sch
- Other Decreases Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-06-20T18:42:18-05:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 592733171 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STUART M ROTMAN CPA PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8551 W SUNRISE BLVD SUITE 100A | AddressLine1Txt |
| City | PLANTATION | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 333224007 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 455187644 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE GREENE FAMILY CHARITABLE | BusinessNameLine1Txt |
| Business Name Line2 | FOUNDATION INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | GREE | BusinessNameControlTxt |
| Phone | 9544767011 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8551 WEST SUNRISE BLVD STE 100A | AddressLine1Txt |
| City | PLANTATION | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33322 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | EMIL A AKAR | PersonNm |
| Person Title | DIRECTOR | PersonTitleTxt |
| Phone | 9544767011 | PhoneNum |
| Signature | 2022-06-17 | SignatureDt |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | EMIL A | PersonFirstNm |
| Person Last | AKAR | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | STUART ROTMAN | PreparerPersonNm |
| PTIN | P00083504 | PTIN |
| Phone | 9544758020 | PhoneNum |
| Preparation | 2022-06-17 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $41,762 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Dividends Rev And Expnss | $110 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $110 | DividendsNetInvstIncmAmt |
| Dividends Adj Net Incm | $110 | DividendsAdjNetIncmAmt |
| Net Gain Sale Ast Rev And Expnss | -$1,190 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $55,724 | GrossSalesPriceAmt |
| Total Rev And Expnss | -$1,080 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $110 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $110 | TotalAdjNetIncmAmt |
| Accounting Fees Rev And Expnss | $500 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $500 | AccountingFeesNetInvstIncmAmt |
| Taxes Rev And Expnss | $69 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $69 | TaxesNetInvstIncmAmt |
| Tot Opr Expenses Rev And Expnss | $569 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $569 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $2,231 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $2,231 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $2,800 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $569 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $2,231 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$3,880 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $110 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $7,692 | CashBOYAmt |
| Cash EOY | $41,762 | CashEOYAmt |
| Cash EOYFMV | $41,762 | CashEOYFMVAmt |
| Corporate Stock BOY | $39,634 | CorporateStockBOYAmt |
| Total Assets BOY | $47,326 | TotalAssetsBOYAmt |
| Total Assets EOY | $41,762 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $41,762 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Retained Earning BOY | $47,326 | RetainedEarningBOYAmt |
| Retained Earning EOY | $41,762 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $47,326 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $41,762 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $47,326 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $41,762 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $47,326 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$3,880 | ExcessRevenueOverExpensesAmt |
| Subtotal | $43,446 | SubtotalAmt |
| Other Decreases | $1,684 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $41,762 | TotNetAstOrFundBalancesEOYAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $0 | InvestmentIncomeExciseTaxAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | false | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | Yes (true) | PrivateOperatingFoundationInd |
| New Substantial Contributors | false | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | EMIL A AKAR | IndividualWithBooksNm |
| Phone | 9544767011 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8551 W SUNRISE BLVD | AddressLine1Txt |
| City | PLANTATION | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33322 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | false | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Undistributed Income PY | Yes (true) | UndistributedIncomePYInd |
| Undistributed Income PY1 | 2018 | UndistributedIncomePY1Yr |
| Undistributed Income PY2 | 2017 | UndistributedIncomePY2Yr |
| Undistr Incm Sect4942a2 Not App | false | UndistrIncmSect4942a2NotAppInd |
| Undistr Incm Sect4942a2 App Yr1 | 2018 | UndistrIncmSect4942a2AppYr1Yr |
| Undistr Incm Sect4942a2 App Yr2 | 2017 | UndistrIncmSect4942a2AppYr2Yr |
| Business Holdings | false | BusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| EMIL A AKAR | ||||||||
| 8551 W SUNRISE BLVD | PLANTATION | FL | 33322 | DIRECTOR | 000.00 | $0 | $0 | $0 |
| CHRISTINE E AKAR | ||||||||
| 8551 W SUNRISE BLVD | PLANTATION | FL | 33322 | DIRECTOR | 000.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | COVENANT HOUSE | Description1Txt |
| Expenses1 | $1,115 | Expenses1Amt |
| Description2 | BROWARD PARTNERSHIP | Description2Txt |
| Expenses2 | $1,116 | Expenses2Amt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | N/A | Description1Txt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $0 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $0 | TotalFMVOfUnusedAssetsAmt |
| Adjusted Total FMV Of Unused Ast | $0 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $0 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $0 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $0 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sect4942j3j5 Fndtn And Frgn Org | Yes (X) | Sect4942j3j5FndtnAndFrgnOrgInd |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $2,231 | ExpensesAndContributionsAmt |
| Set Aside Cash Distri Test | $2,231 | SetAsideCashDistriTestAmt |
| Qualifying Distributions | $4,462 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Undistributed Income PY | $2,231 | UndistributedIncomePYAmt |
| Prior Year1 | 2014 | PriorYear1Yr |
| Prior Year2 | 2013 | PriorYear2Yr |
| Total For Prior Years | $11,853 | TotalForPriorYearsAmt |
| Qualifying Distributions | $4,462 | QualifyingDistributionsAmt |
| Applied To Year1 | $2,231 | AppliedToYear1Amt |
| Remaining Distri From Corpus | $2,231 | RemainingDistriFromCorpusAmt |
| Total Corpus | $2,231 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $11,853 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $11,853 | PriorYearDeficiencyOrTaxAmt |
Private Operating Foundations PrivateOperatingFoundationsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Section4942j3 | Yes (X) | Section4942j3Ind |
Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $0 | CurrentYearAmt |
| Year1 | $2,231 | Year1Amt |
| Year2 | $1,835 | Year2Amt |
| Total | $4,066 | TotalAmt |
Pct85 Lessor Adj Incm Or Min Ret Pct85LessorAdjIncmOrMinRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Year1 | $1,896 | Year1Amt |
| Year2 | $1,560 | Year2Amt |
| Total | $3,456 | TotalAmt |
Qualifying Distributions QualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $4,462 | CurrentYearAmt |
| Year1 | $1,835 | Year1Amt |
| Year2 | $2,128 | Year2Amt |
| Year3 | $2,633 | Year3Amt |
| Total | $11,058 | TotalAmt |
Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $4,462 | CurrentYearAmt |
| Year1 | $1,835 | Year1Amt |
| Year2 | $2,128 | Year2Amt |
| Year3 | $2,633 | Year3Amt |
| Total | $11,058 | TotalAmt |
Two Thirds Minimum Invst Ret TwoThirdsMinimumInvstRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Year1 | $1,487 | Year1Amt |
| Year2 | $1,223 | Year2Amt |
| Total | $2,710 | TotalAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (2 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| COVENANT HOUSE | ||||||
| 733 BREAKERS AVE | FT LAUDERDALE | FL | 33304 | PC | EVENTS | $1,115 |
| BROWARD PARTNERSHP FOR THE HOMELSS | ||||||
| 920 NW 7TH AVE | FT LAUDERDALE | FL | 33311 | PC | RESEARCH | $1,116 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $2,231 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $110 | RelatedOrExemptFunctionIncmAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | -$1,190 | RelatedOrExemptFunctionIncmAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | -$1,080 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | -$1,080 | TotalIncomeProducingActyAmt |
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp (2 entries)
| Line NumberLineNumberTxt | Relationship StatementRelationshipStatementTxt |
|---|---|
| 3 | FUNDS ARE EARNED AND MAINTAINED TO FULFILL EXEMPT PURPOSE |
| 4 | FUNDS ARE EARNED AND MAINTAINED TO FULFILL EXEMPT PURPOSE |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amt | $500 | Amt |
| Net Investment Income | $500 | NetInvestmentIncomeAmt |
Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch
Gain Loss Sale Other Asset GainLossSaleOtherAssetGrp (2 entries)
| AssetAssetDesc | AcquiredAcquiredDt | How AcquiredHowAcquiredTxt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | BasisBasisAmt | Total NetTotalNetAmt |
|---|---|---|---|---|---|---|
| STONEX PORTFOLIO | 2021-01 | PURCHASE | 2021-12 | $50,044 | $45,805 | $4,239 |
| STONEX PORTFOLIO | 2020-01 | PURCHASE | 2021-12 | $5,680 | $11,109 | -$5,429 |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | BASIS ADJUSTMENT | Desc |
| Amt | $1,684 | Amt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|
| FOREIGN TAX | $7 | $7 |
| IRS | $62 | $62 |