HALIFAX COUNTY PUBLIC SCHOOLS EDUCATION FOUNDATION INC: Form 990EZ, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- HALIFAX COUNTY PUBLIC SCHOOLS EDUCATION FOUNDATION INC (EIN 20-2098518)
- Tax period
- 2017-07-01 to 2018-06-30
- Filed
- 2018-11-15
- IRS object ID
- 201823199349201417
- Schema version
- 2017v2.3
- 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 | 2018-11-15T08:45:52-06:00 | ReturnTs |
| Tax Period End | 2018-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 540643136 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HARRIS HARVEY NEAL & COLLPCPA'S | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 754 | AddressLine1Txt |
| City | SOUTH BOSTON | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 24592 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2017-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 202098518 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HALIFAX COUNTY PUBLIC SCHOOLS EDUCATION | BusinessNameLine1Txt |
| Business Name Line2 | FOUNDATION INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HALI | BusinessNameControlTxt |
| Phone | 4344765529 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 1114 | AddressLine1Txt |
| City | HALIFAX | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 24558 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ALAN GRAVITT | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 4344766518 | PhoneNum |
| Signature | 2018-11-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOHN R NEAL CPA | PreparerPersonNm |
| PTIN | P00235218 | PTIN |
| Phone | 4345757914 | PhoneNum |
| Preparation | 2018-11-13 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 64.88.174.3 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2018-11-13 | IPDt |
| IP Tm | 14:01:41 | IPTm |
| IP Timezone | ES | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 9D5E3F8AEF72854851E759E2709783A976088AC7 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 0C464533B7F5F09D209BEE85523B7E5DFBFE0226 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Website Address | WWW.HCPSEF.ORG | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $97,173 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $71,451 | ContributionsGiftsGrantsEtcAmt |
| Investment Income | $1,438 | InvestmentIncomeAmt |
| Fundraising Gross Income | $24,284 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $13,273 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $11,011 | SpecialEventsNetIncomeLossAmt |
| Total Revenue | $83,900 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $65,626 | GrantsAndSimilarAmountsPaidAmt |
| Salaries Other Comp Empl Bnft | $11,070 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $21,030 | FeesAndOtherPymtToIndCntrctAmt |
| Printing Publications Postage | $1,359 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $1,307 | OtherExpensesTotalAmt |
| Total Expenses | $100,392 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$16,492 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $314,026 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $297,534 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $107,176 | BOYAmt |
| EOY | $89,351 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $206,850 | BOYAmt |
| EOY | $208,183 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $314,026 | BOYAmt |
| EOY | $297,534 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $314,026 | BOYAmt |
| EOY | $297,534 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | THE FOUNDATION IS ORGANIZED EXCLUSIVELY FOR THE CHARITABLE AND EDUCATIONAL PURPOSE WITH EMPHASIS ON PROMOTING, ASSISTING AND ENCOURAGING EDUCATIONAL ACTIVITIES AND ENDEAVORS OF EVERY KIND AND DESCRIPTION, OF, FOR, OR CONNECTED WITH, THE HALIFAX COUNTY PUBLIC SCHOOLS, THEIR ADMINISTRATORS, TEACHERS, AND STUDENTS, ALONE OR IN COOPERATION WITH GOVERNMENTAL OR OTHER PRIVATE BODIES OR AGENCIES. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | DISTRIBUTED CONTRIBUTIONS RECEIVED BY HALIFAX COUNTY PUBLIC SCHOOLS FOR MATH MANIPULATIVE SUPPLIES AND EQUIPMENT FOR SCHOOLS; TECHNOLOGY EQUIPMENT FOR THE SCHOOL SYSTEM; STUDENT SCHOLARSHIPS; MATERIALS FOR READING COMPREHENSION; SUPPLIES FOR THE MOTORSPORTS PROGRAM; EQUIPMENT AND UNIFORMS FOR VARIOUS SPORTS; MATERIALS AND SUPPLIES FOR THE PHARMACY & NURSING ASSISTANT PROGRAM | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $0 | GrantsAndAllocationsAmt |
| Program Service Expenses | $100,392 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $100,392 | 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 |
|---|---|---|---|---|
| LOGAN YOUNG | ||||
| DIRECTOR | 0.00 | $0 | $0 | $0 |
| COLEMAN SPEECE | ||||
| DIRECTOR | 0.00 | $0 | $0 | $0 |
| MARGARET W BOST | ||||
| DIRECTOR | 0.00 | $0 | $0 | $0 |
| LARRY CLARK | ||||
| EXECUTIVE DIRECTOR | 10.00 | $11,070 | $0 | $0 |
| JOHN CANNON | ||||
| DIRECTOR | 0.00 | $0 | $0 | $0 |
| RALEIGH FELTON III | ||||
| DIRECTOR | 0.00 | $0 | $0 | $0 |
| ALAN GRAVITT | ||||
| TREASURER/DIRECTOR | 0.00 | $0 | $0 | $0 |
| WW BENNETT JR | ||||
| DIRECTOR | 0.00 | $0 | $0 | $0 |
| STEVE ANDERSON | ||||
| DIRECTOR | 0.00 | $0 | $0 | $0 |
| FRANK LEE | ||||
| VICE PRES/DIRECTOR | 0.00 | $0 | $0 | $0 |
| BUSTER D'AMATO | ||||
| DIRECTOR | 0.00 | $0 | $0 | $0 |
| DEBBIE FERGUSON | ||||
| DIRECTOR | 0.00 | $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 |
| States Where Copy Of Return Is Fld | VA | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ALAN T GRAVITT | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1114 | AddressLine1Txt |
| City | HALIFAX | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 24558 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4344765529 | 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) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type3 Func Int | Yes (X) | SupportingOrgType3FuncIntInd |
| Supported Organizations | 1 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp
Supported Organization Name SupportedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HALIFAX COUNTY PUBLIC SCHOOLS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 546001335 | EIN |
| Organization Type | 7 | OrganizationTypeCd |
| Governing Document Listed | Yes (1) | GoverningDocumentListedInd |
| Support | $65,626 | SupportAmt |
| Other Support | $0 | OtherSupportAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 1 | SupportedOrganizationsTotalCnt |
| Support Sum | $65,626 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | Yes (1) | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | 0 | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | 0 | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | 0 | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | 0 | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | 0 | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | 0 | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | 0 | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | 0 | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | 0 | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | 0 | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | 0 | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | 0 | ContributionControllerInd |
| Contribution Family | 0 | ContributionFamilyInd |
| Contribution35 Controlled | 0 | Contribution35ControlledInd |
Form990 Sch A Type3 Sprt Org All Form990SchAType3SprtOrgAllGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timely Provided Documents | Yes (1) | TimelyProvidedDocumentsInd |
| Officers Close Relationship | Yes (1) | OfficersCloseRelationshipInd |
| Supported Org Voice Investment | 0 | SupportedOrgVoiceInvestmentInd |
Form990 Sch A Type3 Func Int Form990SchAType3FuncIntGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Test | Yes (X) | ActivitiesTestInd |
| Activities Further Exempt Prps | Yes (1) | ActivitiesFurtherExemptPrpsInd |
| Activities Engaged Org Invlmnt | Yes (1) | ActivitiesEngagedOrgInvlmntInd |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE A, SECTION E, QUESTION 2A | THE HALIFAX COUNTY PUBLIC SCHOOLS EDUCATION FOUNDATION, INC WAS CREATED FOR THE SOLE PURPOSE OF SUPPORTING THE HALIFAX COUNTY PUBLIC SCHOOL SYSTEM. BY OFFERING ADDITIONAL FUNDING TO THE SCHOOL SYSTEM, THE FOUNDATION HAS BEEN ABLE TO ENHANCE AND DIVERSIFY EDUCATIONAL OPPORTUNITIES FOR ADMINISTRATORS, TEACHERS, AND STUDENTS. THE FOUNDATION SERVES AS AN ALTERNATIVE FINANCIAL RESOURCE FOR THE EDUCATIONAL PROGRAMS SUPPORTED BY THE HALIFAX COUNTY PUBLIC SCHOOLS. THE FOUNDATION HAS BEEN ABLE TO FULFILL REQUESTS FROM TEACHERS FROM ALL ELEMENTARY SCHOOLS, THE MIDDLE SCHOOL, AND HIGH SCHOOL THAT ALLOW THEM TO STIMULATE THEIR TEACHING METHODS AND DEVELOP AND PROMOTE AN INTEREST IN EDUCATION. |
| SCHEDULE A, SECTION E, QUESTION 2B | HALIFAX COUNTY PUBLIC SCHOOLS OFFER EDUCATIONAL PROGRAMS THAT DEVELOP AND PROMOTE AND INTEREST IN EDUCATION. WITH THE FOUNDATION'S HELP, TEACHERS ARE BETTER EQUIPPED TO OFFER STUDENTS FUN AND EXCITING WAYS OF MEETING THEIR OBJECTIVES. WITHOUT THE ASSISTANCE OF THE FOUNDATION, THE SCHOOL SYSTEM WOULD NEED TO SEEK OUT IT'S OWN GRANT FUNDING, PARTICIPATE IN MANY MORE FUNDRAISERS, AND INCREASES FEES ALLOCATED TO FAMILIES/STUDENTS IN ORDER TO MEET THE ONGOING NEEDS. THE FOUNDATION OFFERS ASSISTANCE IN OBTAINING GRANTS AND LIMITS FUNDRAISING NEEDS, THEREFORE INCREASING THE AMOUNT OF TIME A TEACHER HAS TO FOCUS ON HIS/HER CLASS. |
Schedule B IRS990ScheduleB
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GOLF TOURNAMENT | Event1Nm |
| Gross Receipts Event1 | $24,284 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $24,284 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $7,070 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $2,779 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $3,425 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $24,284 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $24,284 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $7,070 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $2,779 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $3,425 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $13,274 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $11,010 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME | DESCRIPTION: INTEREST INCOME. AMOUNT: 65. DESCRIPTION: DIVIDEND INCOME. AMOUNT: 1,373. TOTAL INCLUDED ON FORM 990-EZ, LINE 4: 1,438. |
| FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID | ACTIVITY CLASSIFICATION: ATHLETIC DEPARTMENT. GRANTEE NAME: HALIFAX COUNTY HIGH SCHOOL. GRANTEE ADDRESS: 1 HIGH SCHOOL CIRCLE SOUTH BOSTON, VA 24592. GRANTEE RELATIONSHIP: SUPPORTED ORGANIZATION. PROPERTY DESCRIPTION: ATHLETIC UNIFORMS. AMOUNT GIVEN: 6,000. |
| FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID | ACTIVITY CLASSIFICATION: SCHOLARSHIP. GRANTEE NAME: CHANDLER LAYNE BRIDGERS. GRANTEE RELATIONSHIP: NONE. PROPERTY DESCRIPTION: SCHOLARSHIP. AMOUNT GIVEN: 6,000. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 12,000. |
| FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES | DESCRIPTION: MISCELLANEOUS. AMOUNT: 1,307. |
| FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS | DESCRIPTION: AXA EQUITABLE - ANNUITY. BEG. OF YEAR AMOUNT: 178,488. END OF YEAR AMOUNT: 178,488. DESCRIPTION: EDWARD JONES. BEG. OF YEAR AMOUNT: 16,832. END OF YEAR AMOUNT: 17,696. DESCRIPTION: RAYMOND JAMES. BEG. OF YEAR AMOUNT: 11,530. END OF YEAR AMOUNT: 11,999. |
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 |