MONMOUTH TORAH LINKS INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: MONMOUTH TORAH LINKS INC (EIN 22-3773239)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-11-15
IRS object ID: 201323199349301827
Schema version: 2012v2.3
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-11-15T08:34:53-06:00	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	GERSHON BIEGELEISEN & CO CPAS	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	111 MADISON AVE	AddressLine1
City	LAKEWOOD	City
State	NJ	State
ZIP Code	08701	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	223773239	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	MONMOUTH TORAH LINKS INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	MONM	NameControl
Phone	7325362868	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	21 KILMER DRIVE BUILDING 2 SUITE G	AddressLine1
City	MORGANVILLE	City
State	NJ	State
ZIP Code	07751	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	AHARON ORATZ	Name
Title	DIRECTOR	Title
Phone	7325362868	Phone
Date Signed	2013-11-08	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	GERSHON BIEGELEISEN	Name
Phone	7328866311	Phone
Date Prepared	2013-11-13	DatePrepared
Self Employed	X	SelfEmployed

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	AHARON ORATZ	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	23 CYPRESS LANE	AddressLine1
City	MARLBORO	City
State	NJ	State
ZIP Code	07746	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	330767	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.MONMOUTHTORAHLINKS.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2000	YearFormation
State Legal Domicile	NJ	StateLegalDomicile
Activity Or Mission Description	TO PROVIDE RELIGIOUS SERVICES AND ACTIVITIES THROUGH EDUCATIONAL AND SOCIAL EVENTS TO PROMOTE JEWISH AWARENESS IN A WARM AND NON-JUDGEMENTAL ENVIRONMENT.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	3	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	3	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	25	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	245849	ContributionsGrantsPriorYear
Contributions Grants Current Year	234641	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	151840	ProgramServiceRevenuePriorYear
Program Service Revenue CY	96063	ProgramServiceRevenueCY
Investment Income Prior Year	86	InvestmentIncomePriorYear
Investment Income Current Year	63	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	397775	TotalRevenuePriorYear
Total Revenue Current Year	330767	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	7597	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	1082	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	36559	TotalFundrsngExpCurrentYear
Other Expense Prior Year	402197	OtherExpensePriorYear
Other Expenses Current Year	357015	OtherExpensesCurrentYear
Total Expenses Prior Year	409794	TotalExpensesPriorYear
Total Expenses Current Year	358097	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-12019	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-27330	RevenuesLessExpensesCY
Total Assets BOY	343574	TotalAssetsBOY
Total Assets EOY	317276	TotalAssetsEOY
Total Liabilities EOY	1032	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	343574	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	316244	NetAssetsOrFundBalancesEOY
Mission Description	TO PROVIDE RELIGIOUS SERVICES AND ACTIVITIES THROUGH EDUCATIONAL AND SOCIAL EVENTS TO PROMOTE JEWISH AWARENESS IN A WARM AND NON-JUDGEMENTAL ENVIRONMENT.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	263803	Expense
Grants	1082	Grants
Description	THE ORGANIZATION'S GOAL IS TO PROMOTE AWARENESS AND STIMULATE INTEREST AMONG THE NON-RELIGIOUS JEWS AS TO THEIR RICH JEWISH CULTURE, ULTIMATELY SEEKING TO BRING JEWISH PEOPLE BACK TO THEIR ROOTS.	Description
Total Program Service Expense	263803	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
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
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	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
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	18	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	0	NumberOfEmployees
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	true	QuidProQuoContributions
Quid Pro Quo Disclosure	true	QuidProQuoDisclosure
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	3	NbrVotingGoverningBodyMembers
Number Independent Voting Members	3	NumberIndependentVotingMembers
Family Or Business Relationship	false	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	true	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	ORGANIZATION	NamePerson
Telephone Number	7323779551	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	21 KILMER DRIVE BUILDING 2 SUITE G	AddressLine1
City	MORGANVILLE	City
State	NJ	State
ZIP Code	07751	ZIPCode

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

Form990 Part VII Section A Form990PartVIISectionA (3 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
AHARON Y ORATZ
DIRECTOR	50.00	X	0	0	0
MORRIS KAPLAN
OFFICER	1.00	X	0	0	0
MARTIN GARY LIEBES
DIRECTOR	50.00	X	0	0	0

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	234641	AllOtherContributions
Total Contributions	234641	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	PROGRAM SERVICE REVENUE	Description
Total Revenue Column	96063	TotalRevenueColumn
Related Or Exempt Function Income	96063	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	96063	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	63	TotalRevenueColumn
Exclusion	$63	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	330767	TotalRevenueColumn
Related Or Exempt Function Income	96063	RelatedOrExemptFunctionIncome
Exclusion	$63	ExclusionAmount

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

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	1082	Total
Program Services	1082	ProgramServices

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	14904	Total
Management And General	14904	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	1500	Total
Management And General	1500	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	6615	Total
Program Services	3789	ProgramServices
Management And General	830	ManagementAndGeneral
Fundraising	1996	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	6259	Total
Program Services	2124	ProgramServices
Management And General	608	ManagementAndGeneral
Fundraising	3527	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	46668	Total
Program Services	37164	ProgramServices
Fundraising	9504	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	10382	Total
Program Services	10382	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	3368	Total
Management And General	3368	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	FundraisingFundraising	Management And GeneralManagementAndGeneral
CONTRACTED PAYROLL SERVIC	85685	85685
RELIGIOUS EVENTS	55330	54680	650
CATERER AND FOOD EXPENSE	43625	28575	15050
MAINTENANCE AND REPAIRS	25661			25661

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	57018	Total
Program Services	40322	ProgramServices
Management And General	10864	ManagementAndGeneral
Fundraising	5832	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	358097	Total
Program Services	263803	ProgramServices
Management And General	57735	ManagementAndGeneral
Fundraising	36559	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	30211	BOY
EOY	14232	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	34350	BOY
EOY	34413	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	359485	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	90854	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	279013	BOY
EOY	268631	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	343574	BOY
EOY	317276	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
EOY	1032	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	1032	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	343574	BOY
EOY	316244	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	343574	BOY
EOY	316244	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	343574	BOY
EOY	317276	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-27330	ReconcilationRevenueExpenses
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	376831	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	207577	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	215802	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	245849	CurrentTaxYearMinus1Year
Current Tax Year	234641	CurrentTaxYear
Total	1280700	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	376831	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	207577	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	215802	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	245849	CurrentTaxYearMinus1Year
Current Tax Year	234641	CurrentTaxYear
Total	1280700	Total

Field	Value	IRS element (for citing)
Amounts Subst Contributors Total	305811	AmountsSubstContributorsTotal
Public Support Total170	974889	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	96	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	85	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	86	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	86	CurrentTaxYearMinus1Year
Current Tax Year	63	CurrentTaxYear
Total	416	Total

Field	Value	IRS element (for citing)
Total Support	1281116	TotalSupport
Gross Receipts From Admissions Etc	96063	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.76100	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.83380	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	10445	OtherCostOrOtherBasis
Depreciation	636	Depreciation
Book Value	9809	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	349040	OtherCostOrOtherBasis
Depreciation	90218	Depreciation
Book Value	258822	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	268631	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	LOANS PAYABLE	Description
Amount	$1,032	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	1032	TotalOfAmounts

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE BOARD MEETS TO REVIEW THE RETURN PRIOR TO FILING.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	WE DISTRIBUTE ANNUALLY A MEMO TO MAKE SURE ALL RELEVANT PARTIES ARE AWARE OF OUR POLICY AND TO ENSURE CURRENT INFORMATION REGARDING ANY CONFLICTS OF INTEREST TAHT MAY ARISE, SO THAT WE ENDURE THAT THE PARTIES OF THE CONFLICT ARE UNABLE TO PARTICIPATE OR INFLUENCE IN ANY WAY.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	THE ORGANIZATION'S POLICY FOR ALL COMPENSATION IS TO DETERMINE SALARIES BASED ON NORMS FOR COMPARABLE POSITIONS IN THE REGION AND RETAINS WRITTEN DOCUMENTATION OF THE DATA UPON WHICH THE SALARIES ARE BASED. NO RELATED PARTIES ARE ELIGIBLE TO VOTE ON SALARIES WHEREIN THEY HAVE A CONFLICT.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	THE ORGANIZATION'S POLICY FOR ALL COMPENSATION IS TO DETERMINE SALARIES BASED ON NORMS FOR COMPARABLE POSITIONS IN THE REGION AND RETAINS WRITTEN DOCUMENTATION OF THE DATA UPON WHICH THE SALARIES ARE BASED. NO RELATED PARTIES ARE ELIGIBLE TO VOTE ON SALARIES WHEREIN THEY HAVE A CONFLICT.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	GOVERNING DOCUMENTS AND ORGANIZATION POLICIES ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
OTHER EXPENSES	FORM 990, PART IX, LINE 24E	SUPPLIES 15,367 2,277 1,683 SCHOLARSHIP 18,427 0 0 TELEPHONE & COMMUNICATION 1,136 3,408 0 TRANSPORTATION 3,792 0 0 PHOTOGRAPHY AND VIDEO 0 0 3,490 CONSULTING 300 2,665 0 BANK & CREDIT CARD CHARGE 0 2,151 0 GIFTS 328 263 659 PRIZES AND INCENTIVES 972 0 0 LICENSES AND FEES 0 100 0