INTERNATIONAL CHORAL FESTIVAL INC: Form 990EZ, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- INTERNATIONAL CHORAL FESTIVAL INC (EIN 81-0459276)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-10-02
- IRS object ID
- 202032769349200718
- Schema version
- 2019v5.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-10-02T12:35:20-05:00 | ReturnTs |
| Tax Period End | 2019-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 390758449 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WIPFLI LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 EAST FRONT STREET 301 | AddressLine1Txt |
| City | MISSOULA | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59802 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2019-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 810459276 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INTERNATIONAL CHORAL FESTIVAL INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | INTE | BusinessNameControlTxt |
| Phone | 4067217985 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 8203 | AddressLine1Txt |
| City | MISSOULA | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59807 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JENNIFER COOPER | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 4067217985 | PhoneNum |
| Signature | 2020-09-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | PHILIP L YASENAK CPA | PreparerPersonNm |
| PTIN | P01248379 | PTIN |
| Phone | 4067281800 | PhoneNum |
| Preparation | 2020-09-16 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 4.4.25.242 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-09-16 | IPDt |
| IP Tm | 09:29:10 | IPTm |
| IP Timezone | MD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 4A35561FF573FE7438589D6375A952819AFC63A9 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Website Address | WWW.CHORALFESTIVAL.ORG | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $145,006 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $89,669 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $7,107 | ProgramServiceRevenueAmt |
| Investment Income | $9,910 | InvestmentIncomeAmt |
| Fundraising Gross Income | $1,812 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $2,734 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | -$922 | SpecialEventsNetIncomeLossAmt |
| Gross Sales Of Inventory | $35,861 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $10,981 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $24,880 | GrossProfitLossSlsOfInvntryAmt |
| Other Revenue Total | $647 | OtherRevenueTotalAmt |
| Total Revenue | $131,291 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $47,996 | SalariesOtherCompEmplBnftAmt |
| Occupancy Rent Utlts And Maint | $12,739 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $5,696 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $83,858 | OtherExpensesTotalAmt |
| Total Expenses | $150,289 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$18,998 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $119,743 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $5,755 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $106,500 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $119,768 | BOYAmt |
| EOY | $106,500 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $119,768 | BOYAmt |
| EOY | $106,500 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25 | BOYAmt |
| EOY | $0 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $119,743 | BOYAmt |
| EOY | $106,500 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | THE INTERNATIONAL CHORAL FESTIVAL EXISTS TO PROMOTE WORLD PEACE AND UNDERSTANDING BY SPONSORING A CHORAL FESTIVAL EVERY THREE OR FOUR YEARS THAT INVITES CHOIRS FROM ALL LOCATIONS AND CULTURES ACROSS THE GLOBE TO MISSOULA, MONTANA FOR THE PURPOSE OF PERFORMING CHORAL MUSIC AND PROMOTING PEACE AND UNDERSTANDING. THE LAST FESTIVAL TOOK PLACE IN 2019. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | THIS IS A ONCE EVERY THREE OR FOUR YEAR FESTIVAL, AND IT LAST TOOK PLACE IN 2019. THE FESTIVAL INVOLVED MANY COMPONENTS INCLUDING SCHEDULING, MEALS, SOLICITING VOLUNTEERS FOR THE FESTIVAL, CHOIR TRAVEL AND LOGISTICS, AND OTHER MISCELLANEOUS ITEMS. | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $0 | GrantsAndAllocationsAmt |
| Program Service Expenses | $140,304 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $140,304 | TotalProgramServiceExpensesAmt |
| Info In Schedule O Part IV | Yes (X) | InfoInScheduleOPartIVInd |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (12 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| DEB STAPLEY-GRAHAM | ||||
| PRESIDENT | 5.00 | $0 | $0 | $0 |
| LANCE COLLISTER | ||||
| VICE PRESIDENT | 5.00 | $0 | $0 | $0 |
| LISA BUSEMAN | ||||
| TREASURER | 5.00 | $0 | $0 | $0 |
| ALI SPOON | ||||
| SECRETARY | 5.00 | $0 | $0 | $0 |
| RACHAEL MORAWSKI | ||||
| DIRECTOR | 1.00 | $0 | $0 | $0 |
| COREEN DUFFY | ||||
| DIRECTOR | 1.00 | $0 | $0 | $0 |
| DUSTIN THOMAS | ||||
| DIRECTOR | 1.00 | $0 | $0 | $0 |
| ANTONY JO | ||||
| DIRECTOR | 1.00 | $0 | $0 | $0 |
| JOHN RIDER | ||||
| DIRECTOR | 1.00 | $0 | $0 | $0 |
| DON GISSELBECK | ||||
| DIRECTOR | 1.00 | $0 | $0 | $0 |
| ERIKA SYLVESTER | ||||
| DIRECTOR | 1.00 | $0 | $0 | $0 |
| KAREN CALLAN | ||||
| DIRECTOR | 1.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JENNIFER COOPER | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 8203 | AddressLine1Txt |
| City | MISSOULA | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59807 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4067217985 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $79,147 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $88,981 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $28,205 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $32,695 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $89,669 | CurrentTaxYearAmt |
| Total | $318,697 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $167 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $44,589 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,360 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,875 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $42,968 | CurrentTaxYearAmt |
| Total | $94,959 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $79,314 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $133,570 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $31,565 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $36,570 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $132,637 | CurrentTaxYearAmt |
| Total | $413,656 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $1,530 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $620 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $848 | CurrentTaxYearAmt |
| Total | $2,998 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $1,530 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $620 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $848 | CurrentTaxYearAmt |
| Total | $2,998 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $410,658 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,623 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,109 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,818 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,837 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9,910 | CurrentTaxYearAmt |
| Total | $45,297 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,623 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,109 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,818 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,837 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9,910 | CurrentTaxYearAmt |
| Total | $45,297 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $4,896 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,447 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,459 | CurrentTaxYearAmt |
| Total | $12,802 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $86,937 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $141,679 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $45,279 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $52,854 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $145,006 | CurrentTaxYearAmt |
| Total | $471,755 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.87050 | PublicSupportCY509Pct |
| Public Support PY509 | 0.85690 | PublicSupportPY509Pct |
| Investment Income CY | 0.09600 | InvestmentIncomeCYPct |
| Investment Income PY | 0.11030 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | FUNDRAISING EVENTS - 2017 AMOUNT: $ 4,866. 2018 AMOUNT: $ 5,447. 2019 AMOUNT: $ 1,812. OTHER REVENUE - 2017 AMOUNT: $ 30. 2019 AMOUNT: $ 647. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME | DESCRIPTION: INTEREST INCOME. AMOUNT: 9,910. |
| FORM 990-EZ, PART I, LINE 7 - SALES OF INVENTORY | INCOME: GROSS RECEIPTS: 35,861. RETURNS AND ALLOWANCES: 0. LESS COST OF GOODS SOLD: 10,981. GROSS PROFIT: 24,880. COST OF GOODS SOLD: INVENTORY AT BEGINNING OF YEAR: 0. MERCHANDISE PURCHASED: 0. COST OF LABOR: 0. MATERIALS AND SUPPLIES: 10,981. OTHER COSTS: 0. INVENTORY AT END OF YEAR: 0. COST OF GOODS SOLD: 10,981. |
| FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE | DESCRIPTION: MISCELLANEOUS REVENUE. AMOUNT: 647. |
| FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES | DESCRIPTION: FESTIVAL TRAVEL. AMOUNT: 33,474. DESCRIPTION: FESTIVAL MEALS. AMOUNT: 19,041. DESCRIPTION: MARKETING. AMOUNT: 14,521. DESCRIPTION: FESTIVAL EQUIPMENT & SUPPLIES. AMOUNT: 6,046. DESCRIPTION: OFFICE. AMOUNT: 5,387. DESCRIPTION: INSURANCE. AMOUNT: 4,562. DESCRIPTION: FESTIVAL GIFTS. AMOUNT: 727. DESCRIPTION: MISCELLANEOUS. AMOUNT: 100. TOTAL TO FORM 990-EZ, LINE 16: 83,858. |
| FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS | DESCRIPTION: UNREALIZED GAIN. AMOUNT: 5,755. |
| FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES | DESCRIPTION: PAYROLL LIABILITIES. BEG. OF YEAR AMOUNT: 25. END OF YEAR AMOUNT: 0. |
Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Declaration | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. | DeclarationDesc |