STRATEGY STUDIO / PUBLIC DATA EXPLORER

TLE CENTER FOR URBAN ENTREPRENEURSHIP INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
TLE CENTER FOR URBAN ENTREPRENEURSHIP INC (EIN 47-4094656)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-07-30
IRS object ID
202502119349301705
Schema version
2024v5.0
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)
Return2025-07-30T15:29:58-04:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN043147371PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BRUCE D NORLING CPA PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1410 BOSTON POST RD STE 24AddressLine1Txt
CitySUDBURYCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01776ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN474094656EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1TLE CENTER FOR URBANBusinessNameLine1Txt
Business Name Line2ENTREPRENEURSHIPBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlTLECBusinessNameControlTxt
Phone4014654613PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line175 ARLINGTON STREET SUITE 500AddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02116ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonTRICIA YOUNGPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone4014654613PhoneNum
Signature2025-07-30SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBRUCE D NORLING CPA PCPreparerPersonNm
PTINP01012704PTIN
Phone9784439114PhoneNum
Preparation2025-07-30PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerTRICIA YOUNGPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line175 ARLINGTON STREET SUITE 500AddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02116ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$227,568GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.TLECFUE.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2015FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTHE ORGANIZATION PROVIDES UNDER-RESOURCED BEAUTY ENTREPRENEURS WITH BUSINESS TECHNICAL ASSISTANCE TO GROW A THRIVING 1 TO 3 PERSON MICROBUSINESS. WE ALSO OFFER ASPIRING BEAUTY PROFESSIONALS INTENSIVE BEAUTY CAREER PATHWAY TRAINING, JOB PLACEMENT OPPORTUNITIS, AND OTHER KEY ANCILLARY SERVICES THEY NEED TO START A CAREER IN BEAUTY.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee1TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$284,089PYContributionsGrantsAmt
CY Contributions Grants$227,568CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$284,089PYTotalRevenueAmt
CY Total Revenue$227,568CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$88,189PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$29,452CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$223,067PYOtherExpensesAmt
CY Other Expenses$191,536CYOtherExpensesAmt
PY Total Expenses$311,256PYTotalExpensesAmt
CY Total Expenses$220,988CYTotalExpensesAmt
PY Revenues Less Expenses-$27,167PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$6,580CYRevenuesLessExpensesAmt
Total Assets BOY$52,700TotalAssetsBOYAmt
Total Assets EOY$62,582TotalAssetsEOYAmt
Total Liabilities BOY$3,062TotalLiabilitiesBOYAmt
Total Liabilities EOY$6,364TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$49,638NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$56,218NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE ORGANIZATION PROVIDES UNDER-RESOURCED BEAUTY ENTREPRENEURS WITH BUSINESS TECHNICAL ASSISTANCE TO GROW A THRIVING 1 TO 3 PERSON MICROBUSINESS. WE ALSO OFFER ASPIRING BEAUTY PROFESSIONALS INTENSIVE BEAUTY CAREER PATHWAY TRAINING, JOB PLACEMENT OPPORTUNITIES, AND OTHER KEY ANCILLARY SERVICES THEY NEED TO START A CAREER IN BEAUTY.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$188,813ExpenseAmt
DescTHE ORGANIZATION PROVIDES UNDER-RESOURCED BEAUTY ENTREPRENEURS WITH BUSINESS TECHNICAL ASSISTANCE TO GROW A THRIVING 1 TO 3 PERSON MICROBUSINESS. WE ALSO OFFER ASPIRING BEAUTY PROFESSIONALS INTENSIVE BEAUTY CAREER PATHWAY TRAINING, JOB PLACEMENT OPPORTUNITIES, AND OTHER KEY ANCILLARY SERVICES THEY NEED TO START A CAREER IN BEAUTY.Desc
Total Program Service Expenses$188,813TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
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 LiabilitiesfalseReportOtherLiabilitiesInd
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 ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
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
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document10IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee1EmployeeCnt
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 Members6GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
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
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonTRICIA YOUNGPersonNm
Phone4014654613PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line175 ARLINGTON STREET SUITE 500AddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02116ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
TRICIA YOUNG
EXECUTIVE DI40.00Yes (X)Yes (X)$26,783$0$0
KARA HENDRICKS
DIRECTOR1.00Yes (X)$0$0$0
COSMO MACERO JR
VICE PRESIDE1.00Yes (X)Yes (X)$0$0$0
CHERESE SHAW
CHAIR AND TR7.00Yes (X)Yes (X)$0$0$0
AMANDA SNELL
DIRECTOR1.00Yes (X)$0$0$0
DEBRA STEVENS
DIRECTOR1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$26,783TotalReportableCompFromOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Government Grants$190,574GovernmentGrantsAmt
All Other Contributions$36,994AllOtherContributionsAmt
Total Contributions$227,568TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$227,568TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$26,783TotalAmt
Program Services$26,783ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$2,669TotalAmt
Program Services$2,669ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$4,500TotalAmt
Management And General$4,500ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$89,894TotalAmt
Program Services$62,219ProgramServicesAmt
Management And General$27,675ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$1,133TotalAmt
Program Services$1,133ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$10,052TotalAmt
Program Services$10,052ProgramServicesAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$6,468TotalAmt
Program Services$6,468ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$28,061TotalAmt
Program Services$28,061ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$4,842TotalAmt
Program Services$4,842ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$308TotalAmt
Program Services$308ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$11,937TotalAmt
Program Services$11,937ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$237TotalAmt
Program Services$237ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
TRAINING$20,792$20,792
REPAIRS & MAINTENANCE$6,229$6,229
AUTO$2,418$2,418
SUPPLIES$2,388$2,388

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$2,277TotalAmt
Program Services$2,277ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$220,988TotalAmt
Program Services$188,813ProgramServicesAmt
Management And General$32,175ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$7,508BOYAmt
EOY$25,082EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$67,802LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$30,302LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$45,192BOYAmt
EOY$37,500EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$52,700BOYAmt
EOY$62,582EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$3,062BOYAmt
EOY$6,364EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,062BOYAmt
EOY$6,364EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$49,638BOYAmt
EOY$56,218EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$49,638BOYAmt
EOY$56,218EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$52,700BOYAmt
EOY$62,582EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$6,580ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedfalseFSAuditedInd
Audit CommitteefalseAuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$65,426CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$232,037CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$342,283CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$284,089CurrentTaxYearMinus1YearAmt
Current Tax Year$227,568CurrentTaxYearAmt
Total$1,151,403TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$65,426CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$232,037CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$342,283CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$284,089CurrentTaxYearMinus1YearAmt
Current Tax Year$227,568CurrentTaxYearAmt
Total$1,151,403TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$1,151,403PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$65,426CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$232,037CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$342,283CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$284,089CurrentTaxYearMinus1YearAmt
Current Tax Year$227,568CurrentTaxYearAmt
Total$1,151,403TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$67,802OtherCostOrOtherBasisAmt
Depreciation$30,302DepreciationAmt
Book Value$37,500BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$37,500TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONTHE ORGANIZATION PROVIDES UNDER-RESOURCED BEAUTY ENTREPRENEURS WITH BUSINESS TECHNICAL ASSISTANCE TO GROW A THRIVING 1 TO 3 PERSON MICROBUSINESS. WE ALSO OFFER ASPIRING BEAUTY PROFESSIONALS INTENSIVE BEAUTY CAREER PATHWAY TRAINING, JOB PLACEMENT OPPORTUNITIES, AND OTHER KEY ANCILLARY SERVICES THEY NEED TO START A CAREER IN BEAUTY.
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS, OR WILL BE, CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19AVAILABLE TO THE PUBLIC UPON REQUEST AND ON THE MA ATTORNEY GENERAL WEBSITE.
FORM 990, PART IX, LINE 11GCONSULTING 21,825 0 0 CONTRACTORS 25,394 0 0 PROFESSIONAL SERVICES 0 27,675 0 TLE CONSULTING GROUP 15,000 0 0 TOTAL 62,219 27,675 0