BOX SPRINGS MUTUAL WATER COMPANY: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization: BOX SPRINGS MUTUAL WATER COMPANY (EIN 95-0565825)
Tax period: 2018-01-01 to 2018-12-31
Filed: 2019-11-15
IRS object ID: 201903199349300005
Schema version: 2018v3.1
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 D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2019-11-15T00:19:15-05:00	ReturnTs
Tax Period End	2018-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BESTax & Insurance Service Inc	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	23962 Alessandro Blvd Ste Q	AddressLine1Txt
City	Moreno Valley	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92553	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	950565825	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BOX SPRINGS MUTUAL WATER COMPANY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	BOXS	BusinessNameControlTxt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	21740 DRACAEA AVENUE	AddressLine1Txt
City	MORENO VALLEY	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92553	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	CALVIN BELCHER	PersonNm
Person Title	VICE PRESIDENT	PersonTitleTxt
Signature	2019-04-15	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	William Houle	PreparerPersonNm
PTIN	P00223649	PTIN
Phone	9516532202	PhoneNum
Preparation	2019-11-14	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	47.152.187.174	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2019-11-15	IPDt
IP Tm	00:21:15	IPTm
Federal Original Submission Id	3013142019319e5xcfpv	FederalOriginalSubmissionId
Federal Original Submission Id	2019-11-15	FederalOriginalSubmissionIdDt
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	39A97AD07E7DD392F28AD5320EEB028FCDEA92F1	AtSubmissionCreationDeviceId
At Submission Filing Device Id	39A97AD07E7DD392F28AD5320EEB028FCDEA92F1	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2018	TaxYr
Build TS	2020-04-17 16:48:07Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	DWIGHT KELLY	PrincipalOfficerNm
Gross Receipts	$704,304	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1920	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	ACQUISITION AND DISTRIBUTION OF WATER, MAINTENANCE AND CONSTRUCTION OF WATER DISTRIBUTION SYSTEMS AND DELIVERY SYSTEMS	ActivityOrMissionDesc
Voting Members Governing Body	3	VotingMembersGoverningBodyCnt
Voting Members Independent	3	VotingMembersIndependentCnt
Total Employee	6	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$209,727	PYProgramServiceRevenueAmt
CY Program Service Revenue	$206,023	CYProgramServiceRevenueAmt
PY Investment Income	$1,582	PYInvestmentIncomeAmt
CY Investment Income	$912	CYInvestmentIncomeAmt
PY Other Revenue	$461,299	PYOtherRevenueAmt
CY Other Revenue	$340,119	CYOtherRevenueAmt
PY Total Revenue	$672,608	PYTotalRevenueAmt
CY Total Revenue	$547,054	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$180,321	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$177,066	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$300,514	PYOtherExpensesAmt
CY Other Expenses	$426,812	CYOtherExpensesAmt
PY Total Expenses	$480,835	PYTotalExpensesAmt
CY Total Expenses	$603,878	CYTotalExpensesAmt
PY Revenues Less Expenses	$191,773	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$56,824	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,807,979	TotalAssetsBOYAmt
Total Assets EOY	$1,722,105	TotalAssetsEOYAmt
Total Liabilities BOY	$101,308	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$99,875	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,706,671	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,622,230	NetAssetsOrFundBalancesEOYAmt
Mission	ACQUISITION AND DISTRIBUTION OF WATER, MAINTENANCE AND CONSTRUCTION OF WATER DISTRIBUTION SYSTEMS AND DELIVERY SYSTEMS	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$603,818	ExpenseAmt
Revenue	$697,887	RevenueAmt
Desc	ACQUISITION AND DISTRIBUTION OF WATER (MUTUAL WATER COMPANY)	Desc
Total Program Service Expenses	$603,818	TotalProgramServiceExpensesAmt
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
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	Yes (true)	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
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	Yes (true)	ScheduleORequiredInd
IRP Document	3	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	6	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
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
Form8899 Filedind	false	Form8899Filedind
Form1098 C Filed	false	Form1098CFiledInd
DAF Excess Business Holdings	false	DAFExcessBusinessHoldingsInd
Taxable Distributions	false	TaxableDistributionsInd
Distribution To Donor	false	DistributionToDonorInd
Members And Shr Gross Income	$697,887	MembersAndShrGrossIncomeAmt
Other Sources Gross Income	$6,417	OtherSourcesGrossIncomeAmt
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	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	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	ROBYN PHILLIPS	PersonNm
Phone	9516536419	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	21740 DRACAEA AVENUE	AddressLine1Txt
City	MORENO VALLEY	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92553	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	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
DWIGHT KELLY
PRESIDENT	0.00	0.00	Yes (X)	$0	$0	$0
CALVIN BELCHER
VICE PRESIDENT	0.00	0.00	Yes (X)	$0	$0	$0
RAY FISHER
SECRETARYTREASURER	0.00	0.00	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

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ASSESSMENTS	221000	$203,447	$203,447
ASSESSMENT LATE PENALTY	221000	$1,902	$1,902
CC PAYMENT FEE	221000	$674	$674

Field	Value	IRS element (for citing)
Total Program Service Revenue	$206,023	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$912	TotalRevenueColumnAmt
Related Or Exempt Func Income	$912	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$497,369	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$157,250	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$340,119	TotalRevenueColumnAmt
Related Or Exempt Func Income	$340,119	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$547,054	TotalRevenueColumnAmt
Related Or Exempt Func Income	$547,054	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$160,390	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$16,676	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$203,852	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$8,006	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$16,562	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$112	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$83,972	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$54,053	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
REPAIRS & MAINTENANCE	$9,708	$9,708
PARTS SUPPLIES & TOOLS	$8,281	$8,281
BANK SERVICE CHARGES	$2,447	$2,447
LICENSES PERMITS & FEES	$8,014	$8,014

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$31,805	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$603,878	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$165,253	BOYAmt
EOY	$148,577	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$328,944	BOYAmt
EOY	$279,623	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$39,856	BOYAmt
EOY	$28,691	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$2,578,664	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$1,313,450	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$1,273,926	BOYAmt
EOY	$1,265,214	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,807,979	BOYAmt
EOY	$1,722,105	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$101,308	BOYAmt
EOY	$99,875	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$101,308	BOYAmt
EOY	$99,875	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$75,441	BOYAmt
EOY	$75,441	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$41,823	BOYAmt
EOY	$41,823	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$1,589,407	BOYAmt
EOY	$1,504,966	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,706,671	BOYAmt
EOY	$1,622,230	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,807,979	BOYAmt
EOY	$1,722,105	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$56,824	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	-$27,617	OtherChangesInNetAssetsAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$6,019	InvestmentCostOrOtherBasisAmt
Book Value	$6,019	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$6,151	InvestmentCostOrOtherBasisAmt
Depreciation	$3,801	DepreciationAmt
Book Value	$2,350	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$403,893	InvestmentCostOrOtherBasisAmt
Depreciation	$368,148	DepreciationAmt
Book Value	$35,745	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$2,162,601	InvestmentCostOrOtherBasisAmt
Depreciation	$941,501	DepreciationAmt
Book Value	$1,221,100	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$1,265,214	TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Management duties delegation Part VI line 3	THE ORGANIZATION EMPLOYS AN ACCOUNTANT TO OVERSEE THE ACCOUNTING PROCESS AND PREPARE MANAGEMENT REPORTS.
Members or stockholder classes and rights Part VI line 6	BOX SPRINGS MUTUAL WATER COMPANY IS A SHAREHOLDER OWNED MUTUAL WATER COMPANY WITH APPROXIMATELY 2,500 SHARES OUTSTANDING.
Member election for additional members Part VI line 7a	SHAREHOLDERS ELECT THE BOARD OF DIRECTORS.
Governing body decisions Part VI line 7b	AMENDMENTS TO THE BYLAWS ARE SUBJECT TO SHAREHOLDER APPROVAL.
Form 990 governing body review Part VI line 11	A COPY IS PROVIDED TO EACH MEMBER OF THE BOARD OF DIRECTORS AND MADE AVAILABLE TO SHAREHOLDERS IN ATTENDANCE AT SAID BOARD MEETING.
Governing documents etc available to public Part VI line 19	THE ORGANIZATION MADE ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC DURING THE 2018 TAX YEAR.
Explanation of other changes in net assets or fund balances Part XI line 9	ADJUSTMENT TO PRIOR PERIOD CLOSING BALANCE
List of other expenses Part IX line 24e	DUES & SUBSCRIPTIONS 7,107EQUIPMENT RENTAL 753POSTAGE & DELIVERY EXPENSE 4,128TELEPHONE 3,982UTILITIES 6,126CASHIER OVER/SHORT 402AUTO AND TRUCK EXPENSES 8,155STATE INCOME TAX 382UNIFORMS 770