Form990-EZ
Click to see attachment
Department of the Treasury
Internal Revenue Service
Short Form
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code
(except private foundation)
bullet Do not enter Social Security numbers on this form as it may be made public. By law, the
IRS generally cannot redact the information on the form.
bullet Information about Form 990-EZ and its instructions is at www.irs.gov/form990.
OMB No. 1545-1150
2013
Open to Public
Inspection
A
For the 2013 calendar year, or tax year beginning 01-01-2013, and ending 12-31-2013
B
Check if applicable:
C Name of organization
DOOR COUNTY ROD AND GUN CLUB INC
 
Number and street (or P. O. box, if mail is not delivered to street address)PO BOX 463
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code STURGEON BAY, WI54235
D Employer identification number

39-6174638
E Telephone number

(920) 743-5272
F Group Exemption
Number. . bullet  
G Accounting Method: Other (specify) bullet   H Check bulletI Website:bulletWWW.DOORCOUNTYRODANDGUNCLUB.COMJ Tax-exempt status(check only one)?( 4) bullet(insert no.) or
K Form of organization:  
L Add lines 5b, 6c, and 7b, to line 9 to determine gross receipts. If gross receipts are $200,000 or more, or if total assets (Part II, column (B) below) are $500,000 or more, file Form 990 instead of Form 990-EZ . . . . . . . . . bullet $ 60,855
Part I
Revenue, Expenses, and Changes in Net Assets or Fund Balances (see the instructions for Part I)Check if the organization used Schedule O to respond to any question in this Part I...................
VerticalRevenue 1 Contributions, gifts, grants, and similar amounts received............... 1 25
2 Program service revenue including government fees and contracts ............ 2 1,801
3 Membership dues and assessments...................... 3 14,081
4 Investment income........................... 4 41
5a Gross amount from sale of assets other than inventory........ 5a  
b Less: cost or other basis and sales expenses........... 5b  
c Gain or (loss) from sale of assets other than inventory (Subtract line 5b from line 5a) ...... 5c  
6 Gaming and fundraising events
a Gross income from gaming (attach Schedule G if greater than $15,000) . 6a  
b Gross income from fundraising events (not including $   of contributions
from fundraising events reported on line 1) (attach Schedule G if the
sum of such gross income and contributions exceeds $15,000) 6b  
c Less: direct expenses from gaming and fundraising events....... 6c  
d Net income or (loss) from gaming and fundraising events (add lines 6a and 6b and subtract line 6c) 6d  
7a Gross sales of inventory, less returns and allowances........ 7a 44,907
b Less: cost of goods sold................. 7b 32,266
c Gross profit or (loss) from sales of inventory (Subtract line 7b from line 7a) ......... 7c 12,641
8 Other revenue (describe in Schedule O) ..................... 8  
9 Total revenue. Add lines 1, 2, 3, 4, 5c, 6d, 7c, and 8.............. Bullet 9 28,589
VerticalExpenses 10 Grants and similar amounts paid (list in Schedule O) ................. 10  
11 Benefits paid to or for members........................ 11  
12 Salaries, other compensation, and employee benefits................ 12  
13 Professional fees and other payments to independent contractors............ 13 500
14 Occupancy, rent, utilities, and maintenance................... 14 5,121
15 Printing, publications, postage, and shipping................... 15 884
16 Other expenses (describe in Schedule O) .................... 16 24,544
17 Total expenses. Add lines 10 through 16 ................. Bullet 17 31,049
VerticalNetAssets 18 Excess or (deficit) for the year (Subtract line 17 from line 9)............ 18 -2,460
19 Net assets or fund balances at beginning of year (from line 27, column (A)) (must agree with
end-of-year figure reported on prior year’s return)................ 19 262,902
20 Other changes in net assets or fund balances (explain in Schedule O) .......... 20  
21 Net assets or fund balances at end of year. Combine lines 18 through 20.........Bullet 21 260,442
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 10642I Form 990-EZ (2013)
Form 990-EZ (2013)
Page 2
Part IIBalance Sheets (see the instructions for Part II)Check if the organization used Schedule O to respond to any question in this Part II.................

(A) Beginning of year(B) End of year
22Cash, savings, and investments................
65,366
22
61,979
23Land and buildings....................
109,000
23
109,000
24Other assets (describe in Schedule O) ..........
88,663
24
89,611
25Total assets......................
263,029
25
260,590
26
Total liabilities (describe in Schedule O) .............
127
26
148
27Net assets or fund balances (line 27 of column (B) must agree with line 21)..
262,902
27
260,442
Part IIIStatement of Program Service Accomplishments (see the instructions for Part III) Check if the organization used Schedule O to respond to any question in this Part III . Expenses
(Required for section 501(c)(3) and 501(c)(4) organizations and section 4947(a)(1) trusts; optional for others.)
What is the organization's primary exempt purpose? EDUCATION IN REGARDS TO SAFE WEAPONS HANDLING.
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. In a clear and concise manner, describe the services provided, the number of persons benefited, and other relevant information for each program title.
28 SPONSOR OF HUNTER SAFETY COURSES ALONG WITH THE WISCONSIN DEPARTMENT OF NATURAL RESOURCES, TO PROMOTE FELLOWSHIP BETWEEN LANDOWNERS AND SPORTSMEN, TO ORGANIZE THOSE PERSONS INTERESTED IN THE RESTORATION AND CONSERVATION OF NATURAL RESOURCES, TO ENCOURAGE AND EDUCATE ON SAFE ACTIVITIES INVOLVING THE USE OF FIREARMS AND WEAPONS.
(Grants $   ) If this amount includes foreign grants, check here ...MediumBullet		 28a 15,872
29 SPONSOR OF HUNTER SAFETY COURSES ALONG WITH THE WISCONSIN DEPARTMENT OF NATURAL RESOURCES, TO PROMOTE FELLOWSHIP BETWEEN LANDOWNERS ANDSPORTSMEN, TO ORGANIZE THOSE PERSONS INTERESTED IN THE RESTORATION AND CONSERVATION OF NATURAL RESOURCES, TO ENCOURAGE AND EDUCATE ON SAFE ACTIVITIES INVOLVING THE USE OF FIREARMS AND WEAPONS.
(Grants $   ) If this amount includes foreign grants, check here ...MediumBullet		 29a  
30
(Grants $   ) If this amount includes foreign grants, check here ...MediumBullet 		30a
31 Other program services (describe in Schedule O)
(Grants $   ) If this amount includes foreign grants, check here...MediumBullet		 31a
32 Total program service expenses (add lines 28a through 31a).......... bullet 32 15,872
Part IV
List of Officers, Directors, Trustees, and Key Employees (list each one even if not compensated — see the instructions for Part IV)Check if the organization used Schedule O to respond to any question in this Part IV............
(a) Name and title (b) Average
hours per week
devoted to position		 (c)Reportable compensation
(Forms W-2/1099-MISC) (if not paid, enter -0-) 		(d) Health benefits, contributions to employee benefit plans,
and deferred compensation		 (e) Estimated amount
of other compensation
STAN HEIN JRClick to see attachmentPRESIDENT AN 4.00 0    
ROGER ORTHOBERClick to see attachmentVICE PRES AN 2.00 0    
ROBIN RAHNClick to see attachmentSECRETARY AN 2.00 0    
STAN HEIN IIIClick to see attachmentTREASURER AN 4.00 0    
KURT HEINClick to see attachmentDIRECTOR 1.50 0    
JOHN PROPSOMClick to see attachmentDIRECTOR 1.00 0    
ROBERT DESOTELLClick to see attachmentDIRECTOR 1.00 0    
JAMES WOLTERClick to see attachmentDIRECTOR 1.00 0    
ROBERT GRIMMERClick to see attachmentDIRECTOR 1.00 0    
JAN RESLERClick to see attachmentDIRECTOR 1.00 0    
MIKE ORTHOBERClick to see attachmentDIRECTOR 1.00 0    
GREG MEISSNERClick to see attachmentDIRECTOR 1.00 0    
RANDY MUELLERClick to see attachmentDIRECTOR 1.00 0    
GREG EBELClick to see attachmentDIRECTOR 1.00 0    
Form 990-EZ (2013)
Form 990-EZ (2013)
Page 3
Part V
Other Information
(Note the Schedule A and personal benefit contract statement requirements in the
instructions for Part V.) Check if the organization used Schedule O to respond to any question in this Part V.......
Yes
No
33
Did the organization engage in any significant activity not previously reported to the IRS? If "Yes," provide a detailed description of each activity in Schedule O ...................
33
 
No
34
Were any significant changes made to the organizing or governing documents? If "Yes," attach a conformed copy of the amended documents if they reflect a change to the organization’s name. Otherwise, explain the changeon Schedule O (see instructions) ..........................
34
 
No
35a
Did the organization have unrelated business gross income of $1,000 or more during the year from business activities (such as those reported on lines 2, 6a, and 7a, among others)? ............
35a
 
No
b
If "Yes," to line 35a, has the organization filed a Form 990-T for the year? If "No," provide an explanation in Schedule O
35b
 
 
c
Was the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization subject to section 6033(e) notice, reporting, and proxy tax requirements during the year? If "Yes," complete Schedule C, Part III
35c
 
No
36
Did the organization undergo a liquidation, dissolution, termination, or significant disposition of net assets during the year? If “Yes," complete applicable parts of Schedule N Click to see attachment................
36
 
No
37a
Enter amount of political expenditures, direct or indirect, as described in the instructions. bullet
37a
 
b
Did the organization file Form 1120-POL for this year?...................
37b
 
No
38a
Did the organization borrow from, or make any loans to, any officer, director, trustee, or key employee or were
any such loans made in a prior year and still outstanding at the end of the tax year covered by this return?..
38a
 
No
b
If “Yes," complete Schedule L, Part II and enter the total amount involved .
38b
 
39
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on line 9.......
39a
 
b
Gross receipts, included on line 9, for public use of club facilities.....
39b
 
40a
Section 501(c)(3) organizations. Enter amount of tax imposed on the organization during the year under:
section 4911 bullet   ; section 4912 bullet   ; section 4955 bullet  
b
Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in any section 4958 excess benefittransaction during the year, or did it engage in an excess benefit transaction in a prior year that has not been reported on any of its prior Forms 990 or 990-EZ? If “Yes," complete Schedule L, Part I ......
40b
 
No
c
Section 501(c)(3) and 501(c)(4) organizations. Enter amount of tax imposed on organization managers or disqualified persons during the year under sections 4912, 4955, and 4958...bullet  
d
Section 501(c)(3) and 501(c)(4) organizations. Enter amount of tax on line 40c reimbursed by the organization...........................bullet  
e
All organizations. At any time during the tax year, was the organization a party to a prohibited tax shelter transaction? If "Yes," complete Form 8886-T ......................
40e
 
No
41List the states with which a copy of this return is filed. bullet
42aThe organization's books are in care of bulletSTAN HEIN III Telephone no. bullet (920) 737-7590
Located at bulletPO BOX 463STURGEON BAY,WI ZIP + 4bullet54235
b
At any time during the calendar year, did the organization have an interest in or a signature or other authority over a financial account in a foreign country (such as a bank account, securities account, or other financial account)?
Yes
No
42b
 
No
If “Yes," enter the name of the foreign country: bullet
See the instructions for exceptions and filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.
c
At any time during the calendar year, did the organization maintain an office outside the U.S.?
42c
 
No
If “Yes," enter the name of the foreign country: bullet
43.......bullet
and enter the amount of tax-exempt interest received or accrued during the tax year....bullet43
 
Yes
No
44a
Did the organization maintain any donor advised funds during the year? If "Yes," Form 990 must be completed instead of
Form 990-EZ................................
44a
 
No
b
Did the organization operate one or more hospital facilities during the year? If "Yes," Form 990 must be completedinstead of Form 990-EZ.............................
44b
 
No
c
Did the organization receive any payments for indoor tanning services during the year?.........
44c
 
No
d
If "Yes," to line 44c, has the organization filed a Form 720 to report these payments? If "No," provide an
explanation in Schedule O ............................
44d
 
 
45a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?.........
45a
 
No
45b
Did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," Form 990 and Schedule R may need to be completed instead of Form 990-EZ (see instructions)......................
45b
 
No
Form 990-EZ (2013)
Form 990-EZ (2013)
Page 4
Yes
No
46
Did the organization engage, directly or indirectly, in political campaign activities on behalf of or in opposition tocandidates for public office? If “Yes," complete Schedule C, Part I. ..............
46
 
No
Part VI
Section 501(c)(3) organizations only All section 501(c)(3) organizations must answer questions 47-49b and 52, and complete the tables for lines 50 and 51 Check if the organization used Schedule O to respond to any question in this Part VI ................
Yes
No
47
Did the organization engage in lobbying activities or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II .......................
47
 
 
48
Is the organization a school as described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E ..
48
 
 
49a
Did the organization make any transfers to an exempt non-charitable related organization?......
49a
 
 
b
If "Yes," was the related organization a section 527 organization?................
49b
 
 
50
Complete this table for the organization's five highest compensated employees (other than officers, directors, trustees and key employees) who each received more than $100,000 of compensation from the organization. If there is none, enter "None."
(a) Name and title of each employee (b) Average
hours per week
devoted to position		 (c) Reportable compensation
(Forms W-2/1099-MISC) 		(d) Health benefits, contributions to employee benefit plans, and deferred compensation (e) Estimated amount of other compensation
 
f
Total number of other employees paid over $100,000 .................bullet  

51
Complete this table for the organization's five highest compensated independent contractors who each received more than $100,000 of compensation from the organization. If there is none, enter "None."
(a) Name and business address of each independent contractor (b) Type of service (c) Compensation
 
d
Total number of other independent contractors each receiving over $100,000..........bullet  
52
Did the organization complete Schedule A? NOTE: All Section 501(c)(3) organizations and 4947(a)(1) nonexempt charitable trusts must attach a completed Schedule A ...............bullet
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
JumboBullet
Signature of officer Date
JumboBullet
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name bullet

Firm's EIN bullet
Firm's address bullet



Phone no.
May the IRS discuss this return with the preparer shown above? See instructions .........bullet
Form 990-EZ (2013)


Form 990-EZ, Special Condition Description:
Special Condition Description

Additional Data


Software ID:  
Software Version:  
SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public
Inspection
Name of the organization
DOOR COUNTY ROD AND GUN CLUB INC
 
Employer identification number

39-6174638
Return Reference Explanation
FORM 990-EZ, PART I, LINE 16 EXPENSES FUEL & PROPANE 2,503 INSURANCE 4,959 REPAIRS & MAINTENANCE 2,039 SALES TAX EXPENSE 1,707 BANQUETS & LUNCHEONS 1,502 LEAGUE EXPENSES 728 EDUCATION 505 OFFICE EXPENSES 473 LICENSES 162 SECURITY SYSTEM 316 YOUTH TRAP EXPENSES 930 LAUNDRY SERVICES 370 CLEANING 400 MEMBERSHIPS 165 WEBSITE 317 SANITATION SERVICES 60 SUPPLIES 94 REFUNDS 126 NON-INVESTMENT DEPRECIATION 7,188 TOTAL 24,544
FORM 990-EZ, PART II, LINE 24 LOAN 0 512 ROOF 0 24,164 LESS ACCUMULATED DEPRECIATION 0 7,624 ROOF & VENTS 0 7,890 LESS ACCUMULATED DEPRECIATION 0 2,680 INSULATION-ARCHERY BLDG 0 1,760 LESS ACCUMULATED DEPRECIATION 0 706 INSULATION 0 3,770 LESS ACCUMULATED DEPRECIATION 0 1,541 FURNACE 0 1,128 LESS ACCUMULATED DEPRECIATION 0 1,128 REMODELING 0 5,793 LESS ACCUMULATED DEPRECIATION 0 2,713 REMODELING 0 2,623 LESS ACCUMULATED DEPRECIATION 0 1,277 FURNACE 0 1,272 LESS ACCUMULATED DEPRECIATION 0 1,272 THREE 12 GAUGE GUNS 0 1,225 LESS ACCUMULATED DEPRECIATION 0 613 ARCHERY TARGET BLOCKS 0 7,500 LESS ACCUMULATED DEPRECIATION 0 5,892 CANTERBURY VOICE RELEASE SYSTEMS 0 6,511 LESS ACCUMULATED DEPRECIATION 0 5,735 SNOW BLOWER 0 1,265 LESS ACCUMULATED DEPRECIATION 0 1,265 COOLER (USED) 0 500 LESS ACCUMULATED DEPRECIATION 0 500 SIDE MOWER 0 1,391 LESS ACCUMULATED DEPRECIATION 0 1,391 TRAP MACHINE 0 7,750 LESS ACCUMULATED DEPRECIATION 0 7,750 3 VOICE ACTIVATED TARGET SHOOT 0 4,505 LESS ACCUMULATED DEPRECIATION 0 4,505 3 TRAP MACHINES 0 21,100 LESS ACCUMULATED DEPRECIATION 0 21,100 TRAP MACHINE HOUSES 0 17,170 LESS ACCUMULATED DEPRECIATION 0 17,170 3-D ANIMALS FOR TARGETS 0 2,653 LESS ACCUMULATED DEPRECIATION 0 2,653 SIDE MOWER 0 1,544 LESS ACCUMULATED DEPRECIATION 0 1,544 LIGHTS 0 3,552 LESS ACCUMULATED DEPRECIATION 0 2,961 AIR COMPRESSOR 0 248 LESS ACCUMULATED DEPRECIATION 0 248 POSTS 0 521 LESS ACCUMULATED DEPRECIATION 0 478 GATE 0 853 LESS ACCUMULATED DEPRECIATION 0 792 LIGHTS FOR FIELD 0 1,285 LESS ACCUMULATED DEPRECIATION 0 1,194 TRAP 0 7,250 LESS ACCUMULATED DEPRECIATION 0 7,250 SIGN 0 385 LESS ACCUMULATED DEPRECIATION 0 385 SKEET FENCE 0 705 LESS ACCUMULATED DEPRECIATION 0 705 HORSESHOE PIT LIGHTING 0 657 LESS ACCUMULATED DEPRECIATION 0 657 WEED EATER 0 200 LESS ACCUMULATED DEPRECIATION 0 200 SMOKE EATER 0 1,997 LESS ACCUMULATED DEPRECIATION 0 1,997 AIR CONDITIONER 0 953 LESS ACCUMULATED DEPRECIATION 0 953 SKEET MACHINES 0 6,175 LESS ACCUMULATED DEPRECIATION 0 6,175 SECURITY SYSTEM 0 398 LESS ACCUMULATED DEPRECIATION 0 398 SCALE 0 425 LESS ACCUMULATED DEPRECIATION 0 425 TRAP LIGHTS 0 2,179 LESS ACCUMULATED DEPRECIATION 0 2,179 TRACTOR/SNOWBLOWER 0 9,754 LESS ACCUMULATED DEPRECIATION 0 9,754 SPORTING CLAYS TOWER 0 1,034 LESS ACCUMULATED DEPRECIATION 0 1,034 PARK BENCHES (8) 0 800 LESS ACCUMULATED DEPRECIATION 0 800 DELL COMPUTER SYSTEM 0 1,619 LESS ACCUMULATED DEPRECIATION 0 1,619 TELEVISION 0 369 LESS ACCUMULATED DEPRECIATION 0 369 REFRIGERATOR 0 475 LESS ACCUMULATED DEPRECIATION 0 475 PRINTER 0 470 LESS ACCUMULATED DEPRECIATION 0 470 COMPUTER 0 1,500 LESS ACCUMULATED DEPRECIATION 0 1,500 ADDING MACHINE 0 165 LESS ACCUMULATED DEPRECIATION 0 165 VACUUM CLEANER 0 152 LESS ACCUMULATED DEPRECIATION 0 152 OFFICE COPIER 0 677 LESS ACCUMULATED DEPRECIATION 0 677 TABLES 0 170 LESS ACCUMULATED DEPRECIATION 0 170 CHAIR 0 63 LESS ACCUMULATED DEPRECIATION 0 63 TRAP FIELD LIGHTING REFUND 0 -1,650 LESS ACCUMULATED DEPRECIATION 0 -110 4 TRAP FIELDS REPLACED 0 28,345 LESS ACCUMULATED DEPRECIATION 0 15,591 PARKING LOT LIGHTING 0 929 LESS ACCUMULATED DEPRECIATION 0 537 CONCRETE PADS 0 2,250 LESS ACCUMULATED DEPRECIATION 0 375 TV 0 360 LESS ACCUMULATED DEPRECIATION 0 94 HOLDING TANK 0 5,489 LESS ACCUMULATED DEPRECIATION 0 396 GUNS 0 674 LESS ACCUMULATED DEPRECIATION 0 48 STEEL TARGETS & FRAMES 0 1,428 LESS ACCUMULATED DEPRECIATION 0 102 BLACKTOP 0 10,840 LESS ACCUMULATED DEPRECIATION 0 361 SEMI-TRAILER 0 2,500 LESS ACCUMULATED DEPRECIATION 0 42 SUPPLY ROOM UPDATE 0 634 LESS ACCUMULATED DEPRECIATION 0 9 INVENTORIES FOR SALE 29,958 21,504 OTHER DEPRECIABLE ASSETS 58,705 0 TOTAL 88,663 89,611
FORM 990-EZ, PART II, LINE 26 SALES TAX PAYABLE 127 148
FORM 990-EZ, PART III, LINE 28 SPONSOR OF HUNTER SAFETY COURSES ALONG WITH THE WISCONSIN DEPARTMENT OF NATURAL RESOURCES, TO PROMOTE FELLOWSHIP BETWEEN LANDOWNERS AND SPORTSMEN, TO ORGANIZE THOSE PERSONS INTERESTED IN THE RESTORATION AND CONSERVATION OF NATURAL RESOURCES, TO ENCOURAGE AND EDUCATE ON SAFE ACTIVITIES INVOLVING THE USE OF FIREARMS AND WEAPONS.
FORM 990-EZ, PART III, LINE 31 SPONSOR OF HUNTER SAFETY COURSES ALONG WITH THE WISCONSIN DEPARTMENT OF NATURAL RESOURCES, TO PROMOTE FELLOWSHIP BETWEEN LANDOWNERS ANDSPORTSMEN, TO ORGANIZE THOSE PERSONS INTERESTED IN THE RESTORATION AND CONSERVATION OF NATURAL RESOURCES, TO ENCOURAGE AND EDUCATE ON SAFE ACTIVITIES INVOLVING THE USE OF FIREARMS AND WEAPONS.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2013

Additional Data


Software ID:  
Software Version:  

TY 2013 CompensationExplanation
Name:
DOOR COUNTY ROD AND GUN CLUB INC
EIN: 39-6174638
Person Name Explanation
STAN HEIN JR  
ROGER ORTHOBER  
ROBIN RAHN  
STAN HEIN III  
KURT HEIN  
JOHN PROPSOM  
ROBERT DESOTELL  
JAMES WOLTER  
ROBERT GRIMMER  
JAN RESLER  
MIKE ORTHOBER  
GREG MEISSNER  
RANDY MUELLER  
GREG EBEL