FRIENDS OF THE LOBKOWICZ COLLECTIONS INC: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization: FRIENDS OF THE LOBKOWICZ COLLECTIONS INC (EIN 04-3201394)
Tax period: 2014-01-01 to 2014-12-31
Filed: 2015-11-09
IRS object ID: 201523139349302332
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
Form 990
Schedule A
Schedule B
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2015-11-09T15:04:42-06:00	ReturnTs
Tax Period End	2014-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	273396508	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	LORING WOLCOTT & COOLIDGE TRUST LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	230 CONGRESS STREET	AddressLine1Txt
City	BOSTON	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	021102437	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2014-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	043201394	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	AMERICAN FRIENDS FOR THE	BusinessNameLine1Txt
Business Name Line2	PRESERVATION OF CZECH CULTURE INC	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	AMER	BusinessNameControlTxt
Phone	6175236531	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	LWC 230 CONGRESS ST 12FL	AddressLine1Txt
City	BOSTON	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02110	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	M BROOKS LOBKOWICZ	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	6175236531	PhoneNum
Signature	2015-11-05	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MARK HANNON	PreparerPersonNm
PTIN	P00871110	PTIN
Phone	6175236531	PhoneNum

Field	Value	IRS element (for citing)
Tax	2014	TaxYr
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	M BROOKS LOBKOWICZ	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	LWC 230 CONGRESS ST 12FL	AddressLine1Txt
City	BOSTON	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02110	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$362,872	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1993	FormationYr
Legal Domicile State	MA	LegalDomicileStateCd
Activity Or Mission	TO HELP PRESERVE NATURAL CULTURAL TREASURES, TO MAKE THESE NATIONAL TREASURES MORE ACCESSIBLE TO THE PUBLIC AND TO PROVIDE OPPORTUNITIES TO STUDY CZECH CULTURAL HERITAGE AND TO GARNER NEW SUPPORT FOR CULTURAL LIFE IN THE CZECH REPUBLIC.	ActivityOrMissionDesc
Voting Members Governing Body	0	VotingMembersGoverningBodyCnt
Voting Members Independent	0	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$62	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$180,417	PYContributionsGrantsAmt
CY Contributions Grants	$362,810	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	-$24	PYInvestmentIncomeAmt
CY Investment Income	$12	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$50	CYOtherRevenueAmt
PY Total Revenue	$180,393	PYTotalRevenueAmt
CY Total Revenue	$362,872	CYTotalRevenueAmt
PY Grants And Similar Paid	$156,660	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,896	PYOtherExpensesAmt
CY Other Expenses	$180,956	CYOtherExpensesAmt
PY Total Expenses	$159,556	PYTotalExpensesAmt
CY Total Expenses	$180,956	CYTotalExpensesAmt
PY Revenues Less Expenses	$20,837	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$181,916	CYRevenuesLessExpensesAmt
Total Assets BOY	$308,937	TotalAssetsBOYAmt
Total Assets EOY	$490,853	TotalAssetsEOYAmt
Total Liabilities BOY	$0	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$308,937	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$490,853	NetAssetsOrFundBalancesEOYAmt
Mission	TO HELP PRESERVE NATURAL CULTURAL TREASURES, TO MAKE THESE NATIONAL TREASURES MORE ACCESSIBLE TO THE PUBLIC AND TO PROVIDE OPPORTUNITIES TO STUDY CZECH CULTURAL HERITAGE AND TO GARNER NEW SUPPORT FOR CULTURAL LIFE IN THE CZECH REPUBLIC.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$175,000	ExpenseAmt
Desc	THE ORGANIZATION HAS PROVIDED FUNDS TO ENABLE PRESERVATION AND RESTORATION OF NATURAL CULTURAL TREASURES OF THE CZECH REPUBLIC. DOING SO HAS GARNERED NEW SUPPORT FOR CULTURAL LIFE IN THE CZECH REPUBLIC.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$5,804	ExpenseAmt
Desc	THE ORGANIZATION HAS PROVIDED FUNDS FOR THE PRODUCTION OF THE ANNUAL NEWSLETTER.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$180,804	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	0	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	0	GoverningBodyVotingMembersCnt
Independent Voting Member	0	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	0	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	0	ConflictOfInterestPolicyInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	MA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	HUGH L WARREN	PersonNm
Phone	6175236531	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	LWC 230 CONGRESS ST 12FL	AddressLine1Txt
City	BOSTON	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02110	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
M BROOKS LOBKOWICZ
PRESIDENT/CLERK/DIRECTOR	0.00	5.00	Yes (X)	$0	$0	$0
HUGH L WARREN
TREASURER/DIRECTOR	0.00	5.00	Yes (X)	$0	$0	$0
ELEANOR M GARVEY
DIRECTOR	0.00	0.00	Yes (X)	$0	$0	$0
CATHRYN C GRIFFITH
DIRECTOR	0.00	0.00	Yes (X)	$0	$0	$0
INGRID SWANSON
DIRECTOR	0.00	0.00	Yes (X)	$0	$0	$0
THOMAS S HANSEN
DIRECTOR	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	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$362,810	AllOtherContributionsAmt
Total Contributions	$362,810	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$12	TotalRevenueColumnAmt
Unrelated Business Revenue	$12	UnrelatedBusinessRevenueAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$50	TotalRevenueColumnAmt
Unrelated Business Revenue	$50	UnrelatedBusinessRevenueAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$50	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$362,872	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$62	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

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

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$180,956	TotalAmt
Program Services	$180,804	ProgramServicesAmt
Management And General	$152	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$180,956	TotalAmt
Program Services	$180,804	ProgramServicesAmt
Management And General	$152	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$308,937	BOYAmt
EOY	$490,853	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$308,937	BOYAmt
EOY	$490,853	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

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$308,937	BOYAmt
EOY	$490,853	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$308,937	BOYAmt
EOY	$490,853	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$308,937	BOYAmt
EOY	$490,853	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$181,916	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$108,848	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$113,678	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$186,726	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$180,417	CurrentTaxYearMinus1YearAmt
Current Tax Year	$362,810	CurrentTaxYearAmt
Total	$952,479	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$108,848	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$113,678	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$186,726	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$180,417	CurrentTaxYearMinus1YearAmt
Current Tax Year	$362,810	CurrentTaxYearAmt
Total	$952,479	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$952,479	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$2	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$8	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$9	CurrentTaxYearMinus1YearAmt
Current Tax Year	$12	CurrentTaxYearAmt
Total	$31	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$952,510	TotalSupportAmt
Public Support CY170	1.00000	PublicSupportCY170Pct
Public Support PY170	1.00000	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

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 (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11	THIS 990 IS MADE AVAILABLE FOR REVIEW AT THE ANNUAL BOARD MEETINGS.
FORM 990, PART VI, SECTION C, LINE 19	ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THIS INFORMATION IS ALSO AVAILABLE ONLINE AT THE MASSACHUSETTS ATTORNEY GENERALS OFFICE WEBSITE.
FORM 990, PART IX, LINE 11G	PROGRAM EXPENSES: PROGRAM SERVICE EXPENSES 175,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 175,000. OFFICE EXPENSES: PROGRAM SERVICE EXPENSES 5,804. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,804. FILING FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 107. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 107. BANK FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 45. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 45.