TY 2013 Form 990

(A)
Name and Title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W- 2/1099-MISC)

(E)
Reportable compensation from related organizations (W- 2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) BARRY KROLL........................................................................
DISTRICT GOVERNOR

20.00
.......................

(2) MARGIT RAHILL........................................................................
SECRETARY

5.00
.......................

(3) ART POWELL........................................................................
TREASURER

10.00
.......................

(4) HARVEY H GILBERT........................................................................
PARLIAMENTARIAN

5.00
.......................

(A)
Name and Title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W- 2/1099-MISC)

(E)
Reportable compensation from related organizations (W- 2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet

Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII.

(A)
Total expenses

(B)
Program service expenses

(D)
Fundraising expenses

Grants and other assistance to governments and organizations in the United States. See Part IV, line 21

Grants and other assistance to individuals in the United States. See Part IV, line 22

Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16

Benefits paid to or for members

Compensation of current officers, directors, trustees, and key employees ....

Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....

Other salaries and wages

Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....

Other employee benefits .......

Payroll taxes ...........

Fees for services (non-employees):

Management ......

Legal .........

Accounting ...........

Lobbying ...........

Professional fundraising services. See Part IV, line 17

Investment management fees ......

Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) ........

Advertising and promotion ....

Office expenses .......

Information technology ......

Royalties ..

Occupancy ...........

Travel ............

Payments of travel or entertainment expenses for any federal, state, or local public officials ......

Conferences, conventions, and meetings ....

Interest ...........

Payments to affiliates .......

Depreciation, depletion, and amortization .....

Insurance ..............

Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)

CONVENTION COSTS

133,872

YOUTH EXCHANGE

28,888

CONTRIBUTIONS

23,239

SIMPLIFIED GRANTS

18,125

All other expenses

82,207

42,224

36,541

3,442

Total functional expenses. Add lines 1 through 24e

286,331

246,348

36,541

3,442

Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here MediumBullet

if following SOP 98-2 (ASC 958-720).

Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............
	1	Cash–non-interest-bearing .............	129,192	1	148,159
2	Savings and temporary cash investments .........		2
3	Pledges and grants receivable, net ...........		3
4	Accounts receivable, net .............		4
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L ..................
			5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
			6
7	Notes and loans receivable, net .............		7
8	Inventories for sale or use ..............		8
9	Prepaid expenses and deferred charges ..........		9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a
b	Less: accumulated depreciation .....	10b			10c
11	Investments—publicly traded securities ..........		11
12	Investments—other securities. See Part IV, line 11 .....		12
13	Investments—program-related. See Part IV, line 11 .....		13
14	Intangible assets ...............		14
15	Other assets. See Part IV, line 11 ...........		15
16	Total assets. Add lines 1 through 15 (must equal line 34)......	129,192	16	148,159
	17	Accounts payable and accrued expenses .........		17
18	Grants payable .................		18
19	Deferred revenue ................		19
20	Tax-exempt bond liabilities .............		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D..		21
22	Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..........		22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ....		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................		25
26	Total liabilities. Add lines 17 through 25.........	0	26	0
		Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets ..............	129,192	27	148,159
28	Temporarily restricted net assets ...........		28
29	Permanently restricted net assets ...........		29
	Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds ........		30
31	Paid-in or capital surplus, or land, building or equipment fund .....		31
32	Retained earnings, endowment, accumulated income, or other funds		32
33	Total net assets or fund balances ...........	129,192	33	148,159
34	Total liabilities and net assets/fund balances ........	129,192	34	148,159

Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............

(A)
Beginning of year

(B)
End of year

Cash–non-interest-bearing .............

129,192

148,159

Savings and temporary cash investments .........

Pledges and grants receivable, net ...........

Accounts receivable, net .............

Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
Schedule L ..................

Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L

Notes and loans receivable, net .............

Inventories for sale or use ..............

Prepaid expenses and deferred charges ..........

10a

Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D

10a

Less: accumulated depreciation .....

10b

10c

Investments—publicly traded securities ..........

Investments—other securities. See Part IV, line 11 .....

Investments—program-related. See Part IV, line 11 .....

Intangible assets ...............

Other assets. See Part IV, line 11 ...........

Total assets. Add lines 1 through 15 (must equal line 34)......

129,192

148,159

Accounts payable and accrued expenses .........

Grants payable .................

Deferred revenue ................

Tax-exempt bond liabilities .............

Escrow or custodial account liability. Complete Part IV of Schedule D..

Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified

persons. Complete Part II of Schedule L..........

Secured mortgages and notes payable to unrelated third parties ..

Unsecured notes and loans payable to unrelated third parties ....

Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................

Total liabilities. Add lines 17 through 25.........

Organizations that follow SFAS 117 (ASC 958), check here MediumBullet

and complete lines 27 through 29, and lines 33 and 34.

Unrestricted net assets ..............

129,192

148,159

Temporarily restricted net assets ...........

Permanently restricted net assets ...........

Organizations that do not follow SFAS 117 (ASC 958), check here MediumBullet

and complete lines 30 through 34.

Capital stock or trust principal, or current funds ........

Paid-in or capital surplus, or land, building or equipment fund .....

Retained earnings, endowment, accumulated income, or other funds

Total net assets or fund balances ...........

129,192

148,159

Total liabilities and net assets/fund balances ........

129,192

148,159

- TIN:

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

ROTARY INTERNATIONAL DISTRICT 7470

Employer identification number

22-2530882

Return Reference	Explanation
FORM 990, PART VI, SECTION B, LINE 11	FORM 990 IS PREPARED AND REVIEWED BY THE DISTRICT TREASURER AND THEN GIVEN TO THE GOVERNING BODY FOR THERE REVIEW.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS,CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
FORM 990, PART IX, LINE 24E	P.E.T.S.: PROGRAM SERVICE EXPENSES 12,312. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,312. PUBLIC RELATIONS: PROGRAM SERVICE EXPENSES 7,632. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,632. MISCELLANEOUS EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 7,167. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,167. ADMISSION FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 6,984. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,984. GENERAL EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 6,335. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,335. GROUP STUDY EXCHANGE EXPENSE: PROGRAM SERVICE EXPENSES 5,286. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,286. SUPPLIES: PROGRAM SERVICE EXPENSES 4,260. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,260. ZONE INSTITUTE EXPENSE: PROGRAM SERVICE EXPENSES 3,987. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,987. SCOLARSHIPS: PROGRAM SERVICE EXPENSES 3,500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,500. GOLF OUTING EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 3,442. TOTAL EXPENSES 3,442. GOVERNOR EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,292. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,292. DISTRICT DIRECTORY PRINTING EXPENSE: PROGRAM SERVICE EXPENSES 2,502. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,502. DISTRICT PROGRAM COSTS: PROGRAM SERVICE EXPENSES 2,346. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,346. GIFTS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,045. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,045. REFUNDS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,872. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,872. AUDIO VISUAL: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,621. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,621. PRESIDENT CELEBRATION: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,320. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,320. WEB SITE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,308. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,308. DECORATIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,034. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,034. PRIZES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,000. WEBINARS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 758. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 758. AWARDS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 680. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 680. SECRETARY EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 400. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 400. CREDIT CARD FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 369. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 369. POSTAGE AND DELIVERY EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 270. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 270. TRAINING: PROGRAM SERVICE EXPENSES 225. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 225. MISCELLANEOUS PROGRAM EXPENSE: PROGRAM SERVICE EXPENSES 174. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 174. TREASURER EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 86. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 86.
FORM 990 PAGE 12 PART XI LINE 2C	THERE WAS NO CHANGE IN THE OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR

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:

1	Briefly describe the organization’s mission or most significant activities: AN ADMINISTRATIVE UNIT SET UP BY ROTARY INTERNATIONAL TO PROVIDE ASSISTANCE AND GUIDANCE TO THE ROTARY CLUBS IN DISTRICT #7470.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	19
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	19
5	Total number of individuals employed in calendar year 2013 (Part V, line 2a) ......	5	0
6	Total number of volunteers (estimate if necessary) .............	6	83
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, line 34 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	0	0
9	Program service revenue (Part VIII, line 2g) .........	241,424	298,013
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	0	0
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	3,244	7,285
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)...................	244,668	305,298
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	0	0
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	0	0
16a	Professional fundraising fees (Part IX, column (A), line 11e).....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 3,442
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	260,172	286,331
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	260,172	286,331
19	Revenue less expenses. Subtract line 18 from line 12.......	-15,504	18,967
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	129,192	148,159
21	Total liabilities (Part X, line 26).............	0	0
22	Net assets or fund balances. Subtract line 21 from line 20.....	129,192	148,159

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 133,872 including grants of $ 0 ) (Revenue $ 177,810 )
	DISTRICT CONVENTION

4b	(Code: ) (Expenses $ 7,632 including grants of $ ) (Revenue $ 400 )
	PUBLIC RELATIONS

4c	(Code: ) (Expenses $ 2,346 including grants of $ ) (Revenue $ 48,772 )
	DISTRICT PROGRAM COSTS

	(Code: ) (Expenses $ 12,312 including grants of $ 0 ) (Revenue $ 15,600 )
	P.E.T.S. EXPENSE-TRAINING OF INCOMING CLUB PRESIDENTS IN THE DISTRICT

	(Code: ) (Expenses $ 2,502 including grants of $ 0 ) (Revenue $ 1,032 )
	DISTRICT DIRECTORY PRINTING EXPENSE

	(Code: ) (Expenses $ 3,987 including grants of $ 0 ) (Revenue $ 0 )
	ZONE INSTITUTE EXPENSE

	(Code: ) (Expenses $ 5,286 including grants of $ 0 ) (Revenue $ 0 )
	GROUP STUDY EXCHANGE

	(Code: ) (Expenses $ 174 including grants of $ 0 ) (Revenue $ 510 )
	MISCELLANOUS PROGRAM EXPENSE

	(Code: ) (Expenses $ 23,239 including grants of $ 0 ) (Revenue $ 6,073 )
	CONTRIBUTIONS

	(Code: ) (Expenses $ 3,500 including grants of $ 0 ) (Revenue $ 0 )
	SCOLARSHIPS

	(Code: ) (Expenses $ 4,260 including grants of $ 0 ) (Revenue $ 0 )
	SUPPLIES

	(Code: ) (Expenses $ 28,888 including grants of $ 0 ) (Revenue $ 0 )
	YOUTH EXCHANGE

	(Code: ) (Expenses $ 225 including grants of $ 0 ) (Revenue $ 0 )
	TRAINING

	(Code: ) (Expenses $ 18,125 including grants of $ 0 ) (Revenue $ 0 )
	SIMPLIFIED GRANTS

4d	Other program services (Describe in Schedule O.)
	(Expenses $ 102,498 including grants of $ 0 ) (Revenue $ 23,215 )
4e	Total program service expenses246,348

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)............	0	0	0

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

				(A) Total revenue	(B) Related or exempt function revenue	(C) Unrelated business revenue	(D) Revenue excluded from tax under sections 512-514
1a	Federated campaigns..1a
b	Membership dues....1b
c	Fundraising events....1c
d	Related organizations...1d
e	Government grants (contributions)1e

f	All other contributions, gifts, grants, and similar amounts not included above1f

g	Noncash contributions included in lines 1a-1f:$
h	Total. Add lines 1a-1f.......
			Business Code
2a	DISTRICT CONVENTION		900099	177,810	177,810
b	DISTRICT DUES		900099	48,772	48,772
c	AWARDS		900099	42,700	42,700
d	P.E.T.S. SUPPORT		900099	15,600	15,600
e	FOUNDATION SUPPORT		900099	6,073	6,073
f	All other program service revenue .			7,058	7,058
g	Total. Add lines 2a–2f........			298,013
3	Investment income (including dividends, interest, and other similar amounts).......
4	Income from investment of tax-exempt bond proceeds..
5	Royalties...........
		(i) Real	(ii) Personal
6a	Gross rents
b	Less: rental expenses
c	Rental income or (loss)
d	Net rental income or (loss).......
		(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory
b	Less: cost or other basis and sales expenses
c	Gain or (loss)
d	Net gain or (loss)..........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ..
	a
b	Less: direct expenses ...b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
	a
b	Less: direct expenses ...b
c	Net income or (loss) from gaming activities...
10a	Gross sales of inventory, less returns and allowances .
	a
b	Less: cost of goods sold ..b
c	Net income or (loss) from sales of inventory..
Miscellaneous Revenue			Business Code
11a	MISCELLANEOUS INCOME		900099	7,285	7,285
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			7,285
12	Total revenue. See Instructions......			305,298	305,298	0	0

Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.)		(b) Affiliated group totals
1a	Total lobbying expenditures to influence public opinion (grass roots lobbying) ......
b	Total lobbying expenditures to influence a legislative body (direct lobbying) .......
c	Total lobbying expenditures (add lines 1a and 1b) ...................
d	Other exempt purpose expenditures ........................
e	Total exempt purpose expenditures (add lines 1c and 1d) ...............
f	Lobbying nontaxable amount. Enter the amount from the following table in both columns.
	If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
	Not over $500,00020% of the amount on line 1e.
	Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
	Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
	Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
	Over $17,000,000$1,000,000.

g	Grassroots nontaxable amount (enter 25% of line 1f) .................
h	Subtract line 1g from line 1a. If zero or less, enter -0-. ................
i	Subtract line 1f from line 1c. If zero or less, enter -0-. ................
j	If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting section 4911 tax for this year? ......................................	Yes No

4-Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the instructions for lines 2a through 2f on page 4.)
Lobbying Expenditures During 4-Year Averaging Period
	Calendar year (or fiscal year beginning in)	(a) 2010	(b) 2011	(c) 2012	(d) 2013	(e) Total

2a	Lobbying nontaxable amount

b	Lobbying ceiling amount (150% of line 2a, column(e))

c	Total lobbying expenditures

d	Grassroots nontaxable amount

e	Grassroots ceiling amount (150% of line 2d, column (e))

f	Grassroots lobbying expenditures