HARMONY WATER ASSOCIATION INC: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: HARMONY WATER ASSOCIATION INC (EIN 64-0443201)
Tax period: 2013-07-01 to 2014-06-30
Filed: 2014-08-20
IRS object ID: 201402329349300125
Schema version: 2013v3.1
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	2014-08-20T12:03:21-07:00	ReturnTs
Tax Period End	2014-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	STEPHEN D MYRICK CPA LLC	BusinessNameLine1

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	P O BOX 540	AddressLine1
City	QUITMAN	City
State	MS	State
ZIP Code	39355	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2013-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	640443201	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	HARMONY WATER ASSOCIATION INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Business Name Control	HARM	BusinessNameControlTxt
Phone	6017762593	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	P O BOX 342	AddressLine1
City	QUITMAN	City
State	MS	State
ZIP Code	39355	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	KATHY MCLEOD	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	6017762593	PhoneNum
Signature	2014-08-20	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	STEPHEN D MYRICK	PreparerPersonNm
Phone	6017764547	PhoneNum
Preparation	2014-08-20	PreparationDt

Field	Value	IRS element (for citing)
Tax	2013	TaxYr
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	KATHY MCLEOD	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	P O BOX 342	AddressLine1
City	QUITMAN	City
State	MS	State
ZIP Code	39355	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	$1,070,453	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1966	FormationYr
Legal Domicile State	MS	LegalDomicileStateCd
Activity Or Mission	PROVIDE WATER SERVICE TO PORTIONS OF CLARKE COUNTY MISSISSIPPI	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	5	VotingMembersIndependentCnt
Total Employee	7	TotalEmployeeCnt
Total Volunteers	5	TotalVolunteersCnt
Total Gross UBI	$6,913	TotalGrossUBIAmt
PY Contributions Grants	$5,902	PYContributionsGrantsAmt
CY Contributions Grants	$5,250	CYContributionsGrantsAmt
PY Program Service Revenue	$987,087	PYProgramServiceRevenueAmt
CY Program Service Revenue	$1,056,160	CYProgramServiceRevenueAmt
PY Investment Income	$7,352	PYInvestmentIncomeAmt
CY Investment Income	$6,913	CYInvestmentIncomeAmt
PY Other Revenue	$8,760	PYOtherRevenueAmt
CY Other Revenue	$2,130	CYOtherRevenueAmt
PY Total Revenue	$1,009,101	PYTotalRevenueAmt
CY Total Revenue	$1,070,453	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$246,875	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$252,755	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$784,580	PYOtherExpensesAmt
CY Other Expenses	$783,217	CYOtherExpensesAmt
PY Total Expenses	$1,031,455	PYTotalExpensesAmt
CY Total Expenses	$1,035,972	CYTotalExpensesAmt
PY Revenues Less Expenses	-$22,354	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$34,481	CYRevenuesLessExpensesAmt
Total Assets BOY	$7,995,440	TotalAssetsBOYAmt
Total Assets EOY	$7,848,650	TotalAssetsEOYAmt
Total Liabilities BOY	$3,858,643	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$3,677,372	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$4,136,797	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$4,171,278	NetAssetsOrFundBalancesEOYAmt
Mission	PROVIDE WATER SERVICE TO PORTIONS OF CLARKE COUNTY MISSISSIPPI	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	PROVIDE DRINKING WATER TO THE CITIZENS OF PORTIONS OF RURAL CLARKE COUNTY MISSISSIPPI.	Desc
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	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	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	Yes (true)	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	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
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
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
Transaction With Control Ent	false	TransactionWithControlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	7	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
Members And Shr Gross Income	$1,061,410	MembersAndShrGrossIncomeAmt
Other Sources Gross Income	$9,043	OtherSourcesGrossIncomeAmt
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	5	GoverningBodyVotingMembersCnt
Independent Voting Member	5	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	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	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	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	KATHY MCLEOD	PersonNm
Phone	6017762593	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	P O BOX 342	AddressLine1
City	QUITMAN	City
State	MS	State
ZIP Code	39355	ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd	Key EmployeeKeyEmployeeInd
DONALD KEMP
DIRECTOR	1.00	Yes (X)	$0	$0	$0
DARRICK MARSHALL
PRESIDENT	1.00	Yes (X)	$0	$0	$0	Yes (X)
KATHY MCLEOD
SECR/TREASURER	40.00	Yes (X)	$37,509	$0	$0		Yes (X)
MICHAEL ROBINSON
DIRECTOR	1.00	Yes (X)	$0	$0	$0
PAULA COOKS
DIRECTOR	1.00	Yes (X)	$0	$0	$0
JEFF ARRINGTON
VICE PRESIDENT	1.00	Yes (X)	$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$37,509	TotalReportableCompFromOrgAmt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Membership Dues	$5,250	MembershipDuesAmt
Total Contributions	$5,250	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt
WATER SERVICE	221000	$996,764
LATE CHARGES	221000	$40,972
CONNECTION FEES	221000	$18,424

Field	Value	IRS element (for citing)
Total Program Service Revenue	$1,056,160	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$6,913	TotalRevenueColumnAmt
Unrelated Business Revenue	$6,913	UnrelatedBusinessRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS	Desc
Business	221000	BusinessCd
Total Revenue Column	$2,130	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,130	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$2,130	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,070,453	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,058,290	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$6,913	UnrelatedBusinessRevenueAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$208,880	TotalAmt
Program Services	$208,880	ProgramServicesAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$8,238	TotalAmt
Program Services	$8,238	ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$20,761	TotalAmt
Program Services	$20,761	ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$14,876	TotalAmt
Program Services	$14,876	ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$578	TotalAmt
Program Services	$578	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$5,000	TotalAmt
Program Services	$5,000	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$11,903	TotalAmt
Program Services	$11,903	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$21,307	TotalAmt
Program Services	$21,307	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$166,071	TotalAmt
Program Services	$166,071	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$304,682	TotalAmt
Program Services	$304,682	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$19,802	TotalAmt
Program Services	$19,802	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
DUES	$2,404	$2,404
TRAINING	$2,275	$2,275
POSTAGE	$9,234	$9,234
REPAIRS & MAINTENANCE	$103,780	$103,780

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$136,181	TotalAmt
Program Services	$136,181	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,035,972	TotalAmt
Program Services	$1,035,972	ProgramServicesAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,039,437	BOYAmt
EOY	$1,164,440	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$151,671	BOYAmt
EOY	$164,614	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$19,076	BOYAmt
EOY	$19,423	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$12,011	BOYAmt
EOY	$11,976	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$10,998,073	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$4,511,128	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$6,771,993	BOYAmt
EOY	$6,486,945	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$1,252	BOYAmt
EOY	$1,252	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$7,995,440	BOYAmt
EOY	$7,848,650	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$25,785	BOYAmt
EOY	$26,620	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$3,713,863	BOYAmt
EOY	$3,529,227	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$118,995	BOYAmt
EOY	$121,525	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$3,858,643	BOYAmt
EOY	$3,677,372	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,136,797	BOYAmt
EOY	$4,171,278	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,136,797	BOYAmt
EOY	$4,171,278	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$7,995,440	BOYAmt
EOY	$7,848,650	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$34,481	ReconcilationRevenueExpnssAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	false	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$18,450	OtherCostOrOtherBasisAmt
Book Value	$18,450	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$86,298	OtherCostOrOtherBasisAmt
Depreciation	$35,456	DepreciationAmt
Book Value	$50,842	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$236,467	OtherCostOrOtherBasisAmt
Depreciation	$97,156	DepreciationAmt
Book Value	$139,311	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$10,656,858	OtherCostOrOtherBasisAmt
Depreciation	$4,378,516	DepreciationAmt
Book Value	$6,278,342	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$6,486,945	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

Field	Value	IRS element (for citing)
Desc	ACCRUED INTEREST RECEIVABLE	Desc
Book Value	$1,252	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$1,252	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	CUSTOMER METER DEPOSITS	Desc
Amt	$121,525	Amt

Field	Value	IRS element (for citing)
Total Liability	$121,525	TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Pt VI, Line 6	MEMBERS
Pt VI, Line 7a	MEMBERS ELECT BOARD OF DIRECTORS AT ANNUAL MEETING.
Pt VI, Line 11b	FORM 990 IS PRESENTED TO BOARD OF DIRECTORS AT BOARD MEETING.
Pt VI, Line 15a	BOARD DISCUSSES AND APPROVES RAISES BASED ON THEIR DISCUSSION & INPUTE FROM ASSOC MGR.
Pt VI, Line 15b	SAME AS PREVIOUS LINE
Form 990, Part IX, Line 24f	CHEMICALS 8902. 8902. TRUCK EXPENSE 32436. 32436. UNIFORMS 4260. 4260. WATER TESTING 6174. 6174. MISCELLANEOUS 3571. 3571. BAD DEBT EXPENSE 2869. 2869. TELEPHONE 5949. 5949. UTILITIES 68445. 68445. SMALL TOOLS 3575. 3575.