Better Business Bureau of the Inland NW: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: Better Business Bureau of the Inland NW (EIN 91-0144875)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-08-15
IRS object ID: 201302279349304290
Schema version: 2012v2.1
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 L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-08-15T18:57:57-05:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	PARKS ASSOCIATES PLLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	505 W RIVERSIDE AVE STE 305	AddressLine1
City	SPOKANE	City
State	WA	State
ZIP Code	992010518	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	910144875	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	BETTER BUSINESS BUREAU OF THE	BusinessNameLine1
Business Name Line2	INLAND NW	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	BETT	NameControl
Phone	8002482356	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	152 SOUTH JEFFERSON	AddressLine1
Address Line2	ROOM/SUITE 200	AddressLine2
City	SPOKANE	City
State	WA	State
ZIP Code	99201	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	ELEANOR KATZELE	Name
Title	PRESIDENT	Title
Phone	8002482356	Phone
Date Signed	2012-08-12	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	RR PARKS CPA	Name
Phone	5092521600	Phone
Date Prepared	2013-08-15	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	1383838	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	WWW.SPOKANE.BBB.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1985	YearFormation
State Legal Domicile	WA	StateLegalDomicile
Activity Or Mission Description	BUSINESS & CONSUMER RELATIONS	ActivityOrMissionDescription
Nbr Voting Members Governing Body	21	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	21	NbrIndependentVotingMembers
Total Nbr Employees	40	TotalNbrEmployees
Total Gross UBI	55771	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	1311046	ProgramServiceRevenuePriorYear
Program Service Revenue CY	1372976	ProgramServiceRevenueCY
Investment Income Prior Year	-3930	InvestmentIncomePriorYear
Investment Income Current Year	354	InvestmentIncomeCurrentYear
Other Revenue Prior Year	-928	OtherRevenuePriorYear
Other Revenue Current Year	9073	OtherRevenueCurrentYear
Total Revenue Prior Year	1306188	TotalRevenuePriorYear
Total Revenue Current Year	1382403	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	895734	SalariesEtcPriorYear
Salaries Etc Current Year	734870	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	418731	OtherExpensePriorYear
Other Expenses Current Year	531451	OtherExpensesCurrentYear
Total Expenses Prior Year	1314465	TotalExpensesPriorYear
Total Expenses Current Year	1266321	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-8277	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	116082	RevenuesLessExpensesCY
Total Assets BOY	634997	TotalAssetsBOY
Total Assets EOY	683060	TotalAssetsEOY
Total Liabilities BOY	373526	TotalLiabilitiesBOY
Total Liabilities EOY	305507	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	261471	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	377553	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	BUSINESS & CONSUMER RELATIONS	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	152097	Expense
Description	TO RECEIVE AND INVESTIGATE COMPLAINTS AND INQUIRIES FROM CONSUMERS, AND TO INVESTIGATE NEW BUSINESSES AND ADVERTISING.	Description

Activity Other ActivityOther

Field	Value	IRS element (for citing)
Expense	698894	Expense
Description	TO OVERSEE AND MANAGE BUSINESS FUNCTIONS RELATED TO MANAGEMENT AND GENERAL ADMINISTRATION OF THE EXEMPT ENTITY.	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	698894	TotalOfOtherProgramServiceExp
Total Program Service Expense	850991	TotalProgramServiceExpense
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	true	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	true	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	true	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	3	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	40	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	true	UnrelatedBusinessIncome
Form990-T Filed	true	Form990-TFiled
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	21	NbrVotingGoverningBodyMembers
Number Independent Voting Members	21	NumberIndependentVotingMembers
Family Or Business Relationship	true	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	BETTER BUSINESS BUREAU INLAND NW	NamePerson
Telephone Number	5094554200	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	152 SOUTH JEFFERSON SUITE 200	AddressLine1
City	SPOKANE	City
State	WA	State
ZIP Code	99201	ZIPCode

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

Form990 Part VII Section A Form990PartVIISectionA (19 entries)

TitleTitle	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
AARON WILSON
DIRECTOR	X	0	0	0
JACK ZURLINI
DIRECTOR	X	0	0	0
JILL LEONETTI
DIRECTOR	X	0	0	0
ROBYN PARKS
DIRECTOR	X	0	0	0
COLEEN QUISENBERRY
PAST CHAIR	X	0	0	0	X
MICHAEL NOWLING
DIRECTOR	X	0	0	0
ED CUSHMAN
DIRECTOR	X	0	0	0
BARRY BAKER
DIRECTOR	X	0	0	0
KEN LEWIS
CHAIR	X	0	0	0	X
MARK BARNES
DIRECTOR	X	0	0	0
RANDY FEWEL
TREASURER	X	0	0	0	X
GUS JOHNSON
DIRECTOR	X	0	0	0
LANCE TREBESCH
SECRETARY	X	0	0	0	X
THOMAS NEWBURY
DIRECTOR	X	0	0	0
DEBBIE HANGAS
DIRECTOR	X	0	0	0
JEFF FOUNTAIN
DIRECTOR	X	0	0	0
MICHAEL CURRIN
DIRECTOR	X	0	0	0
JANEL QUINTRALL
PRESIDENT		0	0	0	X
ELEANOR SPRINKLE KATZLE
PRESIDENT EL		0	0	0	X

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	ExclusionExclusionAmount	Business CodeBusinessCode	Unrelated Business RevenueUnrelatedBusinessRevenue	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
DUES	1271977	$1,271,977
ADVERTISING SPONSORSHIP	55771		519100	55771
ADMINISTRATIVE FEES	31947				31947
SPONSORSHIPS	9859				9859
ARBITRATION FEES	2450				2450

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	972	TotalRevenueColumn
Related Or Exempt Function Income	972	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	1372976	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	1789	TotalRevenueColumn
Related Or Exempt Function Income	1789	RelatedOrExemptFunctionIncome

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Other	1435	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Other	-1435	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	-1435	TotalRevenueColumn
Related Or Exempt Function Income	-1435	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	UNREALIZED GAIN (LOSS)	Description
Total Revenue Column	9073	TotalRevenueColumn
Exclusion	$9,073	ExclusionAmount

Field	Value	IRS element (for citing)
Total Other Revenue	9073	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1382403	TotalRevenueColumn
Related Or Exempt Function Income	45582	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	55771	UnrelatedBusinessRevenue
Exclusion	$1,281,050	ExclusionAmount

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

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	591199	Total
Program Services	521776	ProgramServices
Management And General	69423	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	72787	Total
Program Services	66854	ProgramServices
Management And General	5933	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	70884	Total
Program Services	65999	ProgramServices
Management And General	4885	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	29146	Total
Program Services	6820	ProgramServices
Management And General	22326	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Management And GeneralManagementAndGeneral	Program ServicesProgramServices
OFFICE & SUPPLIES	89774	89774
BAD DEBT	84782	84782
DUES & INTERNET FEES	43752		43752
TECHNOLOGY	39486	39486

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	244511	Total
Program Services	145790	ProgramServices
Management And General	98721	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1266321	Total
Program Services	850991	ProgramServices
Management And General	415330	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	100623	BOY
EOY	94467	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
EOY	12688	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	54719	BOY
EOY	106584	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
EOY	8159	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	581095	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	196428	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	413930	BOY
EOY	384667	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	65725	BOY
EOY	76495	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	634997	BOY
EOY	683060	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	46744	BOY
EOY	17382	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	326782	BOY
EOY	288125	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	373526	BOY
EOY	305507	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	261471	BOY
EOY	377553	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	261471	BOY
EOY	377553	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	634997	BOY
EOY	683060	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	116082	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	true	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	995	OtherCostOrOtherBasis
Depreciation	226	Depreciation
Book Value	769	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	3934	OtherCostOrOtherBasis
Depreciation	2798	Depreciation
Book Value	1136	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	576166	OtherCostOrOtherBasis
Depreciation	193404	Depreciation
Book Value	382762	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	384667	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (5 entries)

DescriptionDescription	AmountAmount
LOAN WHEATLAND BANK	$262,053
ACCRUED WAGES & COMMISSIONS	$17,691
PAYROLL TAXES PAYABLE	$5,488
CAPITAL LEASE PAYABLE	$2,393
WHEATLAND LINE OF CREDIT	$500

Field	Value	IRS element (for citing)
Total Of Amounts	288125	TotalOfAmounts

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)

RelationshipRelationship	Amount Of TransactionAmountOfTransaction	Description Of TransactionDescriptionOfTransaction	Sharing Of RevenuesSharingOfRevenues
COUNCIL OF BBB
NATIONAL AFF	49353	PROGRAM FEES	false
PARKS ASSOCIATES PLLC
BOARD MEMBER	15934	ACCOUNTING SERVICES	false

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (8 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ALL OTHER ACCOMPLISHMENT DESCRIPTION	FORM 990, PAGE 2, PART III, LINE 4D	TO OVERSEE AND MANAGE BUSINESS FUNCTIONS RELATED TO MANAGEMENT AND GENERAL ADMINISTRATION OF THE EXEMPT ENTITY.
RELATED PARTY INFORMATION AMONG OFFICERS	FORM 990, PAGE 6, PART VI, LINE 2	PARKS ASSOCIATES PLLC DIRECTOR ACCOUNTANT
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	A COPY OF THIS RETURN WAS PROVIDED TO THE CEO/PRESIDENT, THE SECRETARY AND THE TREASURER FOR REVIEW AND FINAL APPROVAL PRIOR TO FILING.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	DURING 2010 THERE WERE NO ACTIONS RELATED TO ENFORCEMENT OF THE BETTER BUSINESS BUREAU'S CONFLICT OF INTEREST POLICY.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	CEO COMPENSATION IS REVIEWED ANNUALLY BY THE FINANCE COMMITTEE AND BOARD OF DIRECTORS THROUGH THE BUDGET PROCESS AND COMPENSATION LEVELS ARE RECOMMENDED BY THE CHAIRMAN OF THE BOARD THROUGH A DOCUMENTED PERFORMANCE EVALUATION WITH FEEDBACK AND INPUT FROM MULTIPLE DIRECTORS AND EMPLOYEES.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES IS REVIEWED AND APPROVED ANNUALLY BY THE CEO, FINANCE COMMITTEE AND BOARD OF DIRECTORS THROUGH THE BUDGET PROCESS.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	THE BETTER BUSINESS BUREAU OF THE INLAND NORTHWEST MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
OTHER EXPENSES	FORM 990, PART IX, LINE 24E	PUBLIC RELATIONS 38,702 0 0 TRAVEL EXPENSE 28,481 0 0 PROFESSIONAL FEES 0 26,734 0 TELEPHONE 21,065 0 0 DUES & SUBSCRIPTIONS 0 20,361 0 17,046 0 0 CREDIT CARD FEES 0 13,541 0 INTEREST EXPENSE 0 13,435 0 SEMINARS 10,996 0 0 POSTAGE 10,977 0 0 INSURANCE 0 9,452 0 SALES INCENTIVES 7,898 0 0 TRAINING 7,875 0 0 TAXES & LICENSES 0 5,671 0 OPERATING LEASE 0 5,545 0 MISCELLANEOUS 170 3,982 0 ONLINE FEES 1,505 0 0 PLAQUES & SUPPLIES 1,075 0 0