EAGLE GLEN MASTER HOMEOWNERS ASSOCIATION: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization: EAGLE GLEN MASTER HOMEOWNERS ASSOCIATION (EIN 33-0861973)
Tax period: 2020-01-01 to 2020-12-31
Filed: 2021-05-04
IRS object ID: 202111249349301856
Schema version: 2020v4.1
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
Form 990
Schedule C
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2021-05-04T11:40:20-07:00	ReturnTs
Tax Period End	2020-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Jose Mejares CPA	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2897 Via Posada	AddressLine1Txt
City	La Jolla	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92037	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2020-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	330861973	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	EAGLE GLEN MASTER HOMEOWNER'S ASSOCIATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	EAGL	BusinessNameControlTxt
Phone	8594950900	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	9665 CHESAPEAKE DRIVE	AddressLine1Txt
City	SAN DIEGO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	921231364	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Don McDougall	PersonNm
Person Title	President	PersonTitleTxt
Phone	8594950900	PhoneNum
Signature	2021-05-01	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	Don	PersonFirstNm
Person Last	McDougall	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Jose M Mejares CPA	PreparerPersonNm
PTIN	P02015579	PTIN
Phone	8586229262	PhoneNum
Preparation	2021-05-04	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd
Federated Assurance Level	FAL1	FederatedAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2020	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Don McDougall	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	9665 Chesapeake Drive 300	AddressLine1Txt
City	San Diego	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	921231364	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$1,451,073	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1998	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	Enhancement Of Community Values	ActivityOrMissionDesc
Voting Members Governing Body	3	VotingMembersGoverningBodyCnt
Voting Members Independent	3	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	3	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$1,402,103	PYProgramServiceRevenueAmt
CY Program Service Revenue	$1,412,011	CYProgramServiceRevenueAmt
PY Investment Income	$37,443	PYInvestmentIncomeAmt
CY Investment Income	$39,062	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$1,439,546	PYTotalRevenueAmt
CY Total Revenue	$1,451,073	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,276,069	PYOtherExpensesAmt
CY Other Expenses	$1,563,240	CYOtherExpensesAmt
PY Total Expenses	$1,276,069	PYTotalExpensesAmt
CY Total Expenses	$1,563,240	CYTotalExpensesAmt
PY Revenues Less Expenses	$163,477	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$112,167	CYRevenuesLessExpensesAmt
Total Assets BOY	$2,621,575	TotalAssetsBOYAmt
Total Assets EOY	$2,508,011	TotalAssetsEOYAmt
Total Liabilities BOY	$1,413,239	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,411,842	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,208,336	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,096,169	NetAssetsOrFundBalancesEOYAmt
Mission	Enhancement Of Community Values	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$1,554,255	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$1,412,011	RevenueAmt
Desc	The Assn. is a master planned community. It achieves the goals of maintaining & preserving the community's common areas via volunteer committees, forums and an outside management company.	Desc
Total Program Service Expenses	$1,554,255	TotalProgramServiceExpensesAmt
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	Yes (true)	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	false	TransactionWithControlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	4	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	3	GoverningBodyVotingMembersCnt
Independent Voting Member	3	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (true)	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (true)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	The Walters Management Company	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8584950900	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	9665 Chesapeake Drive Suite	AddressLine1Txt
City	San Diego	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	921231364	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
Don McDougall
President	1.00	Yes (X)	$0	$0	$0
Valdemar Mellgren III
Secretary, Treasurer	1.00	Yes (X)	$0	$0	$0
Frank Simonetti
Director	1.00	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
The Walters Management Company
9665 Chesapeake Drive300	San Diego	CA	92123	Management, Admin., Collection	$152,983
O'Connell Landscape Maintenance
23091 Arroyo Vista	Ranch Santa Margarita	CA	92688	Landscape & Related	$704,699

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt	ExclusionExclusionAmt
Membership Assessments	813000	$1,305,779	$0	$0
Fines, Collections	813000	$106,232	$0	$0

Field	Value	IRS element (for citing)
Total Program Service Revenue	$1,412,011	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$39,062	TotalRevenueColumnAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$39,062	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,451,073	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,412,011	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$39,062	ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$99,480	TotalAmt
Program Services	$94,506	ProgramServicesAmt
Management And General	$4,974	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$4,852	TotalAmt
Program Services	$4,852	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$895	TotalAmt
Program Services	$671	ProgramServicesAmt
Management And General	$224	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$17,821	TotalAmt
Program Services	$16,940	ProgramServicesAmt
Management And General	$881	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,440,192	TotalAmt
Program Services	$1,437,286	ProgramServicesAmt
Management And General	$2,906	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,563,240	TotalAmt
Program Services	$1,554,255	ProgramServicesAmt
Management And General	$8,985	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$242,526	BOYAmt
EOY	$184,326	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$2,057,930	BOYAmt
EOY	$2,149,135	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$321,119	BOYAmt
EOY	$174,550	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,621,575	BOYAmt
EOY	$2,508,011	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$80,419	BOYAmt
EOY	$98,840	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$1,332,820	BOYAmt
EOY	$1,313,002	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,413,239	BOYAmt
EOY	$1,411,842	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,208,336	BOYAmt
EOY	$1,075,954	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$20,215	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,208,336	BOYAmt
EOY	$1,096,169	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,621,575	BOYAmt
EOY	$2,508,011	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$112,167	ReconcilationRevenueExpnssAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	Yes (true)	AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
FS Audited	false	FSAuditedInd
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Substantially All Dues Nonded	Yes (true)	SubstantiallyAllDuesNondedInd
Only In House Lobbying	Yes (true)	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	false	AgreeCarryoverPriorYearInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (28 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Pt VI, Line 3	Daily affairs handled by an outside management company.
Pt VI, Line 6	A buyer in the Assn. automatically becomes an owner.
Pt VI, Line 7a	At the annual meeting owners elect officers.
Pt VI, Line 7b	Decisions meeting legal/governing doc. limits require aproval by owners.
Pt VI, Line 8a	Board minutes are reviewed and approved by board members.
Pt VI, Line 11b	Tax returns are reviewed by the board before mailing.
Pt VI, Line 12c	Officers having an interest in any decision recuses themself.
Pt XII, Line 2c	Reviewed statements are reviewed by the board before mailing.
Pt VI, Line 19	Governing documents, conflict of interest policy and financial statements are available via external management company.
Pt XI	Line 9, Contract liability of $1,272,271 - new regulation.
Form 990, Part IX, Line 24e	Electricity 10868. 10868. 0. 0.
Form 990, Part IX, Line 24e	Water Domestic 281745. 281745. 0. 0.
Form 990, Part IX, Line 24e	Lighting Maintenance 61897. 61897. 0. 0.
Form 990, Part IX, Line 24e	Repairs & Maintenance 1290. 1290. 0. 0.
Form 990, Part IX, Line 24e	Electrical 705. 705. 0. 0.
Form 990, Part IX, Line 24e	Pest Control 10634. 10634. 0. 0.
Form 990, Part IX, Line 24e	Landscaping & Extras, Tree 724259. 724259. 0. 0.
Form 990, Part IX, Line 24e	Sprinklers 16916. 16916. 0. 0.
Form 990, Part IX, Line 24e	Monument 970. 970. 0. 0.
Form 990, Part IX, Line 24e	Administrative 62589. 62589. 0. 0.
Form 990, Part IX, Line 24e	ARC Review Fees 5700. 5700. 0. 0.
Form 990, Part IX, Line 24e	Annual Meeting 2022. 2022. 0. 0.
Form 990, Part IX, Line 24e	Reserve Study 725. 725. 0. 0.
Form 990, Part IX, Line 24e	Bad Debt, Fine Write-offs 227335. 227335. 0. 0.
Form 990, Part IX, Line 24e	Collection 12346. 12346. 0. 0.
Form 990, Part IX, Line 24e	Income Taxes 2906. 0. 2906. 0.
Form 990, Part IX, Line 24e	Slopes, Cost Center 7163. 7163. 0. 0.
Form 990, Part IX, Line 24e	Steets,Drives Cost Center 10122. 10122. 0. 0.