PROFESSIONAL TRAVEL AGENTS OF NORTH AMERICA: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- PROFESSIONAL TRAVEL AGENTS OF NORTH AMERICA (EIN 26-4246725)
- Tax period
- 2018-01-01 to 2018-12-31
- Filed
- 2019-09-20
- IRS object ID
- 201902639349300725
- Schema version
- 2018v3.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-09-20T13:18:37-04:00 | ReturnTs |
| Tax Period End | 2018-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 521681255 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JOAN M PRATT CPA & ASSOCIATE | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1900 E NORTHERN PARKWAY STE T-10 | AddressLine1Txt |
| City | BALTIMORE | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21239 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 264246725 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PROFESSIONAL TRAVEL AGENTS OF | BusinessNameLine1Txt |
| Business Name Line2 | NORTH AMERICA INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PROF | BusinessNameControlTxt |
| Phone | 2022131021 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1330 REISTERSTOWN ROAD SUITE 2 | AddressLine1Txt |
| City | PIKESVILLE | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21208 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ELAINE DWYER | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Signature | 2019-08-01 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | PAMELA BURNEY | PreparerPersonNm |
| PTIN | P01345293 | PTIN |
| Phone | 4102431200 | PhoneNum |
| Preparation | 2019-08-01 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 151.196.61.239 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Federal Original Submission Id | 5247582019263i002613 | FederalOriginalSubmissionId |
| Federal Original Submission Id | 2019-09-20 | FederalOriginalSubmissionIdDt |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 94205CB6CE87A4976C21530124868E76C99F9DD3 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 529BFE2104BFEAC4744CC2E95B8435DF4DEEB4E0 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | PATRICIA MONTEGUT | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1330 REISTERSTOWN ROAD SUITE 2 | AddressLine1Txt |
| City | PIKESVILLE | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21208 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $322,839 | GrossReceiptsAmt |
| Group Return For Affiliates | Yes (true) | GroupReturnForAffiliatesInd |
| All Affiliates Included | Yes (true) | AllAffiliatesIncludedInd |
| Group Exemption | 5979 | GroupExemptionNum |
| Organization501c | Yes (X) | Organization501cInd |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2009 | FormationYr |
| Legal Domicile State | MD | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE AN EDUCATIONAL FORUM & NETWORKING OPPORTUNITIES FOR TRAVEL PROFESSIONALS & TO PROVIDE DOMESTIC & INTERNATIONAL TRAVEL. | ActivityOrMissionDesc |
| Voting Members Governing Body | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 0 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $129,299 | PYContributionsGrantsAmt |
| CY Contributions Grants | $177,006 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $93,153 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $145,826 | CYProgramServiceRevenueAmt |
| CY Investment Income | $7 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $222,452 | PYTotalRevenueAmt |
| CY Total Revenue | $322,839 | 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 | $217,617 | PYOtherExpensesAmt |
| CY Other Expenses | $308,752 | CYOtherExpensesAmt |
| PY Total Expenses | $217,617 | PYTotalExpensesAmt |
| CY Total Expenses | $308,752 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $4,835 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $14,087 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $59,963 | TotalAssetsBOYAmt |
| Total Assets EOY | $79,318 | TotalAssetsEOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $59,963 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $79,318 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE AN EDUCATIONAL FORUM AND NETWORKING OPPORTUNITIES FOR TRAVEL PROFESSIONALS AND TO PROMOTE DOMESTIC AND INTERNATIONAL TRAVEL. TO FACILITATE A STRONG RELATIONSHIP WITH OUR TRAVEL PARTNERS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $2,500 | ExpenseAmt |
| Desc | CONVENTION CHARITY | Desc |
| Total Program Service Expenses | $2,500 | 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 |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| 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 | Yes (true) | 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 |
| 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 With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| 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 |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | false | ScheduleORequiredInd |
| IRP Document | 0 | 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 |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 4 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 0 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | false | MinutesOfGoverningBodyInd |
| Minutes Of Committees | false | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | Yes (true) | LocalChaptersInd |
| Policies Reference Chapters | Yes (true) | PoliciesReferenceChaptersInd |
| 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 | false | 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 |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PATRICIA MONTAGUT | PersonNm |
| Phone | 2022131021 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 728 ADRIAN ST | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20019 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SEE | PersonNm |
| Title | SCHEDULE O | TitleTxt |
| Average Hours Per Week | 0 | AverageHoursPerWeekRt |
| Average Hours Per Week Rltd Org | 0 | AverageHoursPerWeekRltdOrgRt |
| Reportable Comp From Org | $0 | ReportableCompFromOrgAmt |
| Reportable Comp From Rltd Org | $0 | ReportableCompFromRltdOrgAmt |
| Other Compensation | $0 | OtherCompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Membership Dues | $109,220 | MembershipDuesAmt |
| Fundraising | $37,129 | FundraisingAmt |
| Related Organizations | $30,657 | RelatedOrganizationsAmt |
| Total Contributions | $177,006 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROGRAM REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $145,826 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $145,826 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $145,826 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7 | RelatedOrExemptFuncIncomeAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $322,839 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $145,833 | RelatedOrExemptFuncIncomeAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $795 | TotalAmt |
| Management And General | $795 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,253 | TotalAmt |
| Program Services | $12,253 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $129,777 | TotalAmt |
| Program Services | $129,777 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,278 | TotalAmt |
| Program Services | $2,511 | ProgramServicesAmt |
| Management And General | $14,767 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,376 | TotalAmt |
| Program Services | $48,600 | ProgramServicesAmt |
| Management And General | $1,776 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $640 | TotalAmt |
| Management And General | $640 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| TotalTotalAmt |
|---|
| $2,361 |
| $3,307 |
| $3,250 |
| $19,859 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,856 | TotalAmt |
| Program Services | $22,894 | ProgramServicesAmt |
| Management And General | $45,962 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $308,752 | TotalAmt |
| Program Services | $241,307 | ProgramServicesAmt |
| Management And General | $67,445 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $59,963 | BOYAmt |
| EOY | $79,318 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $59,963 | BOYAmt |
| EOY | $79,318 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $59,963 | BOYAmt |
| EOY | $79,318 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $59,963 | BOYAmt |
| EOY | $79,318 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $59,963 | BOYAmt |
| EOY | $79,318 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $14,087 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $5,268 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
| 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 | false | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | false | AgreeCarryoverPriorYearInd |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | WAYS AND MEA | Event1Nm |
| Gross Receipts Event1 | $37,129 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $37,129 | GrossRevenueEvent1Amt |
| Cash Prizes Event1 | $382 | CashPrizesEvent1Amt |
| Other Direct Expenses Event1 | $2,017 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $37,129 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $37,129 | GrossRevenueTotalEventsAmt |
| Cash Prizes Total Events | $382 | CashPrizesTotalEventsAmt |
| Oth Direct Expnss Total Events | $2,017 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $2,399 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $34,730 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 990 PART VI LINE 6 | THE ORGANIZATION HAS MEMBERS |
| 990 PART VII LINE 1A | ROBIN SPELMAN - CHAIRPERSON AVERAGE HOUSE PER WEEK - 25 POSITION - DIRECTOR NO REPORTABLE COMPENSATION |
| 990 PART VII LINE 1A | BRENDA COLE - CO-CHAIRPERSON AVERAGE HOURS PER WEEK - 5 POSITION DIRECTOR; NO REPORTABLE COMPENSATION |
| 990 PART VII LINE 1A | MARCIA KNIGHT - SECRETARY AVERAGE HOUSES PER WEEK - 5 POSITION - OFFICER; NO REPORTABLE COMPENSATION |
| 990 PART VII LINE 1A | ELAINE DWYER - TREASURER AVERAGE HOURS PER WEEK - 5 POSITION - OFFICER; NO REPORTABLE COMPENSATION |
| 990 PART XI LINE 9 | ADJUSTMENT TO FUND BALANCE |