MAINE CHIEFS OF POLICE ASSOCIATION INC: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: MAINE CHIEFS OF POLICE ASSOCIATION INC (EIN 01-0349282)
Tax period: 2010-01-01 to 2010-12-31
Filed: 2011-06-14
IRS object ID: 201111659349300751
Schema version: 2010v3.2
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 I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-06-14T07:04:51-07:00	Timestamp
Tax Period End Date	2010-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JOHN P O'BRIEN CPA PA	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	449 FOREST AVENUE	AddressLine1
City	PORTLAND	City
State	ME	State
ZIP Code	041012008	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2010-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	010349282	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	MAINE CHIEFS OF POLICE ASSOCIATION INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	MAIN	NameControl
Phone	2077999318	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	P O BOX 2431	AddressLine1
City	SOUTH PORTLAND	City
State	ME	State
ZIP Code	041162431	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	ROBERT M SCHWARTZ	Name
Title	EXECUTIVE DIRECTOR	Title
Phone	2077999318	Phone
Date Signed	2011-06-14	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Name	JOHN P O'BRIEN	Name
Phone	2077751414	Phone
Date Prepared	2011-06-14	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Address Change	X	AddressChange
Name Of Principal Officer Person	ROBERT M SCHWARTZ	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	P O BOX 2431	AddressLine1
City	SOUTH PORTLAND	City
State	ME	State
ZIP Code	041162431	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	247074	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1952	YearFormation
State Legal Domicile	ME	StateLegalDomicile
Activity Or Mission Description	Train Police Officer- Current Laws/Procedures	ActivityOrMissionDescription
Nbr Voting Members Governing Body	32	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	2	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	120531	ContributionsGrantsPriorYear
Contributions Grants Current Year	163559	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	61376	ProgramServiceRevenuePriorYear
Program Service Revenue CY	65010	ProgramServiceRevenueCY
Investment Income Prior Year	5865	InvestmentIncomePriorYear
Investment Income Current Year	5051	InvestmentIncomeCurrentYear
Other Revenue Prior Year	8687	OtherRevenuePriorYear
Other Revenue Current Year	13129	OtherRevenueCurrentYear
Total Revenue Prior Year	196459	TotalRevenuePriorYear
Total Revenue Current Year	246749	TotalRevenueCurrentYear
Grants And Similar Amnts CY	154000	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	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	183202	OtherExpensePriorYear
Other Expenses Current Year	102092	OtherExpensesCurrentYear
Total Expenses Prior Year	183202	TotalExpensesPriorYear
Total Expenses Current Year	256092	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	13257	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-9343	RevenuesLessExpensesCY
Total Assets BOY	195326	TotalAssetsBOY
Total Assets EOY	185983	TotalAssetsEOY
Total Liabilities EOY	0	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	195326	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	185983	NetAssetsOrFundBalancesEOY
Mission Description	Train Police Officer- Current Laws/Procedures	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	158497	Expense
Grants	135000	Grants
Revenue	246749	Revenue
Description	CLIENTS SERVED INCLUDE CHIEFS OF POLICE AND DEPUTY SHERIFFS THROUGHOUT STATE OF MAINE. A NEWSLETTER IS PUBLISHED 3 TIMES A YEAR. ACHIEVEMENTS NOT MEASURABLE ARE THE RESULTS OF CRIME PREVENTION AND PUBLIC SAFETY.	Description
Total Program Service Expense	158497	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
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	false	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	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	true	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
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	false	ComplianceWithBackupWitholding
Number Of Employees	0	NumberOfEmployees
Employment Tax Returns Filed	false	EmploymentTaxReturnsFiled
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	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	32	NbrVotingGoverningBodyMembers
Number Independent Voting Members	2	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	true	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	true	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	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	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	ROBERT M SCHWARTZ	NamePerson
Telephone Number	2077999318	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	SOUTH	AddressLine1
City	PORTLAND	City
State	ME	State
ZIP Code	04116	ZIPCode

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

Form990 Part VII Section A Form990PartVIISectionA (5 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
PHILIP ROBERTS
Pres	2.00	X	0	0	0
EDWARD GOOGINS
1st VP	1.00	X	0	0	0
MICHAEL GAHAGAN
2nd VP	1.00	X	0	0	0
NEIL WILLIAMS
Treasurer	2.00	X	0	0	0
MICHAEL TRACY
Secretary	2.00	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
Membership Dues	28345	MembershipDues
Government Grants	135000	GovernmentGrants
All Other Contributions	214	AllOtherContributions
Total Contributions	163559	TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn
Registration Fees & Meals	813290	20181
Vendor Registration Fees	813290	22500
Evaluations	813290	1447
Training Study	923110	20027
Testing	923110	855

Field	Value	IRS element (for citing)
Total Program Service Revenue	65010	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	5051	TotalRevenueColumn

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	43	GrossSalesOfInventory
Cost Of Goods Sold	325	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	-282	TotalRevenueColumn
Related Or Exempt Function Income	-282	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Miscellaneous	813290	4240	4240
Permits & Licenses	813290	9171	9171

Field	Value	IRS element (for citing)
Total Other Revenue	13411	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	246749	TotalRevenueColumn
Related Or Exempt Function Income	83190	RelatedOrExemptFunctionIncome

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	152500	Total
Program Services	152500	ProgramServices

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	1500	Total
Program Services	1500	ProgramServices

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	32006	Total
Program Services	0	ProgramServices
Management And General	32006	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	950	Total
Program Services	0	ProgramServices
Management And General	950	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	800	Total
Program Services	0	ProgramServices
Management And General	800	ManagementAndGeneral
Fundraising	0	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	2861	Total
Program Services	0	ProgramServices
Management And General	2861	ManagementAndGeneral
Fundraising	0	Fundraising

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	29014	Total
Program Services	0	ProgramServices
Management And General	29014	ManagementAndGeneral
Fundraising	0	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	2337	Total
Program Services	0	ProgramServices
Management And General	2337	ManagementAndGeneral
Fundraising	0	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
Administration Expense	5640	0	5640
Awards	978	978	0
Capital Outlay	4668	0	4668
Dues	350	0	350

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	22488	Total
Program Services	3519	ProgramServices
Management And General	18969	ManagementAndGeneral
Fundraising	0	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	256092	Total
Program Services	158497	ProgramServices
Management And General	97595	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	36241	BOY
EOY	21411	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	159085	BOY
EOY	164572	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	195326	BOY
EOY	185983	EOY

Total Liabilities TotalLiabilities

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

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	84602	BOY
EOY	91175	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	110724	BOY
EOY	94808	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	195326	BOY
EOY	185983	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	195326	BOY
EOY	185983	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-9343	ReconcilationRevenueExpenses
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	true	AccountantCompileOrReview
FS Audited	false	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2
Public Support Total170	0	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Total	0	Total

Field	Value	IRS element (for citing)
Public Support Pertcentage170	0	PublicSupportPertcentage170

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	29012	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	29424	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	30900	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	28752	CurrentTaxYearMinus1Year
Current Tax Year	28559	CurrentTaxYear
Total	146647	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	80718	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	70952	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	80226	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	70711	CurrentTaxYearMinus1Year
Current Tax Year	78464	CurrentTaxYear
Total	381071	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	109730	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	100376	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	111126	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	99463	CurrentTaxYearMinus1Year
Current Tax Year	107023	CurrentTaxYear
Total	527718	Total

Field	Value	IRS element (for citing)
Public Support Total509	527718	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	5434	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	5726	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	6108	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	5865	CurrentTaxYearMinus1Year
Current Tax Year	5051	CurrentTaxYear
Total	28184	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	5434	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	5726	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	6108	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	5865	CurrentTaxYearMinus1Year
Current Tax Year	5051	CurrentTaxYear
Total	28184	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Total	555902	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.94930	PublicSupportPercentage509
Prior Year Support Percentage	0.95040	PriorYearSupportPercentage
Investment Income Percentage	0.05070	InvestmentIncomePercentage
Prior Yr Invest Income Percentage	0.04960	PriorYrInvestIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	true	RecordsMaintained

Recipient Table RecipientTable

Recipient Name Business RecipientNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	JUSTICE PLANNING & MGMT ASSOC	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	P O BOX 5260	AddressLine1
City	AUGUSTA	City
State	ME	State
ZIP Code	04332	ZIPCode

Field	Value	IRS element (for citing)
EIN Of Recipient	010498790	EINOfRecipient
Amount Of Cash Grant	140500	AmountOfCashGrant
Purpose Of Grant	Educ Etc	PurposeOfGrant

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (9 entries)

IdentifierIdentifier	ExplanationExplanation
Pt VI-C, Line 19	Upon Request
Pt VI-A, Line 6	Members
Pt VI-A, Line 7a	Election of officers
Pt VI-A, Line 7b	Yes
Pt VI-B, Line 11a	Discussions between executive director and form preparer
Form 990EZ, Part I, Line 8	EVALUATIONS 1447. PERMITS & LICENSES 9171. MISCELLANEOUS INCOME & REIMBURSEMENTS 4240. REGISTRATION FEES & MEALS 20181. TESTING 855. TRAINING STUDY 20027. VENDOR REGISTRATION 22500.
Form 990EZ, Part I, Line 10	SCHOLARSHIP SCHOLARSHIP IAN M GROVER NONE 500. SCHOLARSHIP SCHOLARSHIP DANIEL R BURPEE NONE 500. SCHOLARSHIP SCHOLARSHIP MATTHEW R MORRILL 500. GRANTS GRANT JUSTICE PLANNING & MGMT ASSOCIATES EMPLOYERS OF MEMBERS 152500.
Form 990EZ, Part I, Line 16	ADMINISTRATIVE EXPENSE 5640. AWARDS 978. CAPITAL OUTLAY 4668. DUES 350. GOODWILL 563. INSURANCE & BOND 2337. MAINTENANCE & EQUIPMENT 2442. MEETINGS, TRAVEL & CONFERENCES 29014. MEMORIAL MAINTENANCE 237. MISCELLANEOUS/CONTINGENCIES 8159. RESERVE EQUIPMENT 121. TRAINING 3519. UNCATEGORIZED -67.
Form 990, Part IX, Line 24f	GOODWILL 563. 0. 563. 0. MAINTENANCE & EQUIPMENT 2442. 0. 2442. 0. MEMORIAL MAINTENANCE 237. 0. 237. 0. MISCELLANEOUS/CONTINGENCIES 8092. 0. 8092. 0. PRINTING 3754. 0. 3754. 0. RESERVE EQUIPMENT 121. 0. 121. 0. SUPPLIES 41. 0. 41. 0. TELEPHONE & INTERNET 3719. 0. 3719. 0. TRAINING 3519. 3519. 0.