STRATEGY STUDIO / PUBLIC DATA EXPLORER

FREELAND LIONS CLUB FOUNDATION: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
FREELAND LIONS CLUB FOUNDATION (EIN 45-3057980)
Tax period
2014-09-01 to 2015-08-31
Filed
2015-12-18
IRS object ID
201513529349300026
Schema version
2014v5.0
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)
Return2015-12-18T14:03:04-06:00ReturnTs
Tax Period End2015-08-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ROBERTS BOEHLER & FISHER PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13110 FASHION SQUARE BLVDAddressLine1Txt
CitySAGINAWCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48603ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-09-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN453057980EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FREELAND LIONS CLUB FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlFREEBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 767AddressLine1Txt
CityFREELANDCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48623ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonTRAVIS HAYESPersonNm
Person TitleTREASURERPersonTitleTxt
Signature2015-12-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTINA A FISHERPreparerPersonNm
PTINP00824402PTIN
Phone9897903080PhoneNum
Preparation2015-12-17PreparationDt
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-03-07 17:11:31ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Gross Receipts$243,804GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.FREELANDLIONSCLUB.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1949FormationYr
Legal Domicile StateMILegalDomicileStateCd
Activity Or MissionPROVIDE FUN EVENTS FOR OUR COMMUNITY TO ATTEND, WHILE RAISING MONEY TO GIVE BACK TO THE COMMUNITY IN THE FORM OF SCHOLARSHIPS AND CASH DONATIONS TO GROUPS OR INDIVIDUALS.ActivityOrMissionDesc
Voting Members Governing Body0VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$3,826PYContributionsGrantsAmt
CY Contributions Grants$3,428CYContributionsGrantsAmt
PY Program Service Revenue$216,985PYProgramServiceRevenueAmt
CY Program Service Revenue$225,052CYProgramServiceRevenueAmt
PY Investment Income$23PYInvestmentIncomeAmt
CY Investment Income$22CYInvestmentIncomeAmt
PY Other Revenue$23,392PYOtherRevenueAmt
CY Other Revenue$15,302CYOtherRevenueAmt
PY Total Revenue$244,226PYTotalRevenueAmt
CY Total Revenue$243,804CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$245,125PYOtherExpensesAmt
CY Other Expenses$240,410CYOtherExpensesAmt
PY Total Expenses$245,125PYTotalExpensesAmt
CY Total Expenses$240,410CYTotalExpensesAmt
PY Revenues Less Expenses-$899PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$3,394CYRevenuesLessExpensesAmt
Total Assets BOY$127,445TotalAssetsBOYAmt
Total Assets EOY$130,839TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$127,445NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$130,839NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionPROVIDE FUN EVENTS FOR OUR COMMUNITY TO ATTEND, WHILE RAISING MONEY TO GIVE BACK TO THE COMMUNITY IN THE FORM OF SCHOLARSHIPS AND CASH DONATIONS TO GROUPS OR INDIVIDUALS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescWALLEYE FESTIVAL IS THE LARGEST EVENT, COMPRISED OF MANY DIFFERENT ACTIVITIES SUCH AS A COMMUNITY RUMMAGE SALE, FIREWORKS, CAR SHOW, ENTERTAINMENT TENT, CARNIVAL AND FISHING TOURNAMENT. PROCEEDS BENEFIT VARIOUS COMMUNITY PROJECTS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescSUMMER CONCERT SERIES ENTAILS CONCESSION SALES TO HELP FUND A SUMMER LONG FREE CONCERT EVENT AT THE TOWNSHIP PARK.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
DescGOLF OUTING WHERE PROCEEDS BENEFIT NEEDY FAMILIES WITH MEDICAL ISSUES - WE COVER TRAVEL EXPENSES AND HOUSEHOLD REPAIRS.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$232,006ExpenseAmt
DescVEGAS NIGHT, WALLEYE TOURNAMENT, CORN BEEF DINNER, CHRISTMAS PARTY, AWARDS BANQUET, MISCELLANEOUS COMMUNITY PROJECTSDesc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$232,006TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$232,006TotalProgramServiceExpensesAmt
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
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
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 With Officer EntfalseBusinessRlnWithOfficerEntInd
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 RequiredfalseScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Governing Body Voting Members0GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
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

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonTRAVIS HAYESPersonNm
Phone9892397420PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 767AddressLine1Txt
CityFREELANDCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48623ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JIM MAGYAR
PRESIDENTYes (X)$0$0$0
BILL BAUDER
VICE PRESYes (X)$0$0$0
NATHAN KADE
SECRETARYYes (X)$0$0$0
TRAVIS HAYES
TREASURERYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$3,428MembershipDuesAmt
Total Contributions$3,428TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
WALLEYE FESTIVAL$103,779$103,779
KCQ CONCERT$39,864$39,864
LAS VEGAS NIGHT$29,299$29,299
WALLEYE CASINO$16,021$16,021
GOLF OUTING$11,100$11,100

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$24,989TotalRevenueColumnAmt
Related Or Exempt Func Income$24,989RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$225,052TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$22TotalRevenueColumnAmt
Related Or Exempt Func Income$22RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
GUN RAFFLE$8,030$8,030
MISCELLANEOUS$2,877$2,877
MEALS$2,200$2,200

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,195TotalRevenueColumnAmt
Related Or Exempt Func Income$2,195RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$15,302OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$243,804TotalRevenueColumnAmt
Related Or Exempt Func Income$240,376RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,765TotalAmt
Management And General$1,765ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$13,351TotalAmt
Program Services$13,351ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$5,020TotalAmt
Program Services$3,073ProgramServicesAmt
Management And General$1,947ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$218TotalAmt
Management And General$218ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$1,501TotalAmt
Program Services$1,501ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$4,474TotalAmt
Management And General$4,474ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$2,144TotalAmt
Program Services$2,144ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
SUPPLIES$50,827$50,827
TITTABAWASSEE TWP DDA$20,000$20,000
COMMUNITY DONATIONS$16,579$16,579
KCQ$15,986$15,986

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$108,545TotalAmt
Program Services$108,545ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$240,410TotalAmt
Program Services$232,006ProgramServicesAmt
Management And General$8,404ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$114,957BOYAmt
EOY$115,560EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$12,488BOYAmt
EOY$15,279EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$562LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$562LandBldgEquipAccumDeprecAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$127,445BOYAmt
EOY$130,839EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$127,445BOYAmt
EOY$130,839EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$127,445BOYAmt
EOY$130,839EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$127,445BOYAmt
EOY$130,839EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$3,394ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

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

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$3,257CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,826CurrentTaxYearMinus1YearAmt
Current Tax Year$3,428CurrentTaxYearAmt
Total$10,511TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$228,508CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$240,400CurrentTaxYearMinus1YearAmt
Current Tax Year$240,376CurrentTaxYearAmt
Total$709,284TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$231,765CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$244,226CurrentTaxYearMinus1YearAmt
Current Tax Year$243,804CurrentTaxYearAmt
Total$719,795TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$719,795PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$231,765CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$244,226CurrentTaxYearMinus1YearAmt
Current Tax Year$243,804CurrentTaxYearAmt
Total$719,795TotalAmt
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

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$562OtherCostOrOtherBasisAmt
Depreciation$562DepreciationAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 1, PART I, LINE 6VOLUNTEERS ARE USED THROUGH THE YEAR FOR VARIOUS EVENTS.
FORM 990, PAGE 2, PART III, LINE 4DVEGAS NIGHT, WALLEYE TOURNAMENT, CORN BEEF DINNER, CHRISTMAS PARTY, AWARDS BANQUET, MISCELLANEOUS COMMUNITY PROJECTS
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC
FORM 990, PART IX, LINE 24ESUPPLIES 9,542 0 0 PRIZES 8,815 0 0 SUPPLIES 8,424 0 0 TAMMY HAFER FUND 8,365 0 0 SUPPLIES 7,255 0 0 SUPPLIES 5,638 0 0 PRIZES 5,500 0 0 GREEN FEES 5,249 0 0 SUPPLIES 4,298 0 0 TITTABAWASSEE TWP PARK 3,376 0 0 DISTRICT DONATIONS 3,300 0 0 DUES 3,247 0 0 FOOD DROP 3,224 0 0 PRIZES 2,770 0 0 SCHOLARSHIPS 2,500 0 0 TAXES/LICENSES 2,405 0 0 PRIZES 2,400 0 0 TAXES/LICENSES 2,337 0 0 CAMP QUALITY 1,990 0 0 CHRISTMAS TURKEYS 1,932 0 0 FREELAND TOWNSHIP PARK 1,930 0 0 SUPPLIES 1,783 0 0 EYE GLASSES/EXAMS 1,443 0 0 SUPPLIES 1,326 0 0 FREELAND CHURCH 1,200 0 0 SPONSORSHIP 1,160 0 0 SUPPLIES 1,151 0 0 EASTER/HALLOWEEN 1,060 0 0 BOY SCOUTS 900 0 0 FREELAND SCHOOLS 800 0 0 SUPPLIES 757 0 0 RUMMAGE SALES 630 0 0 BOY SCOUTS 542 0 0 SAGINAW WEST LIONS CLUB 500 0 0 FREELAND CHAMBER 500 0 0 FREELAND SCHOOLS 171 0 0 BANK CHARGES 120 0 0 BANK CHARGES 5 0 0