Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
bulletDo not enter social security numbers on this form as it may be made public.
bulletGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0052
2018
Open to Public Inspection
For calendar year 2018, or tax year beginning 01-01-2018 , and ending 12-31-2018
Name of foundation
CALEB DEVELOPMENT CORPORATION
 
Number and street (or P.O. box number if mail is not delivered to street address)491 HUMPHREY STREET
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
SWAMPSCOTT, MA01907
A Employer identification number

04-3365903
B Telephone number (see instructions)

(781) 595-4665
C bullet
G Check all that apply:

D 1. Foreign organizations, check here............. bullet
2. Foreign organizations meeting the 85%
test, check here and attach computation ... bullet
E bullet
H Check type of organization:
F bullet
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$8,212,107J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule) 857,011
2 Check bullet.............
3 Interest on savings and temporary cash investments 18,153 18,153 18,153
4 Dividends and interest from securities...      
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10  
b Gross sales price for all assets on line 6a  
7 Capital gain net income (from Part IV, line 2)... 0
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule)....... Click to see attachment 1,703,201 0 1,703,201
12 Total. Add lines 1 through 11........ 2,578,365 18,153 1,721,354
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0 0 0 0
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule)......... Click to see attachment 18,255 0 18,255 0
b Accounting fees (attach schedule)....... Click to see attachment 25,300 2,530 25,300 0
c Other professional fees (attach schedule).... Click to see attachment 5,900 0 5,900 0
17 Interest............... 500,229 0 500,229 0
18 Taxes (attach schedule) (see instructions)... Click to see attachment 179,970 0 0 0
19 Depreciation (attach schedule) and depletion... Click to see attachment 283,960 0 283,960
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 1,341,192 18,190 436,166 0
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 2,354,806 20,720 1,269,810 0
25 Contributions, gifts, grants paid....... 171,138 171,138
26 Total expenses and disbursements. Add lines 24 and 25 2,525,944 20,720 1,269,810 171,138
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 52,421
b Net investment income (if negative, enter -0-) 0
c Adjusted net income (if negative, enter -0-)... 451,544
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2018)
Form 990-PF (2018)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.) 		Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing............. 342,793 453,493 453,493
2 Savings and temporary cash investments......... 1,246,361 902,779 902,779
3 Accounts receivable bullet94,705
Less: allowance for doubtful accounts bullet   74,747 94,705 94,705
4 Pledges receivable bullet  
Less: allowance for doubtful accounts bullet        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) bullet  
Less: allowance for doubtful accounts bullet        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges.......... 98,360 3,994 3,994
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule).......      
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule)..........      
14 Land, buildings, and equipment: basis bullet7,527,233
Less: accumulated depreciation (attach schedule) bullet977,008 8,988,743 Click to see attachment6,550,225 6,550,225
15 Other assets (describe bullet) Click to see attachment255,200 Click to see attachment206,911 Click to see attachment206,911
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 11,006,204 8,212,107 8,212,107
Liabilities 17 Accounts payable and accrued expenses.......... 508,897 170,056
18 Grants payable.................    
19 Deferred revenue................. 19,924 3,654
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)...... 10,277,026 Click to see attachment7,932,352
22 Other liabilities (describe bullet) Click to see attachment403,303 Click to see attachment256,570
23 Total liabilities (add lines 17 through 22)......... 11,209,150 8,362,632
Net Assets or Fund Balances Foundations that follow SFAS 117, check here bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted.................. -202,946 -150,525
25 Temporarily restricted...............    
26 Permanently restricted...............    
Foundations that do not follow SFAS 117, check here bullet
and complete lines 27 through 31.
27 Capital stock, trust principal, or current funds........    
28 Paid-in or capital surplus, or land, bldg., and equipment fund    
29 Retained earnings, accumulated income, endowment, or other funds    
30 Total net assets or fund balances (see instructions)..... -202,946 -150,525
31 Total liabilities and net assets/fund balances (see instructions). 11,006,204 8,212,107
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 30 (must agree with end-of-year figure reported on prior year’s return) ...............
1
-202,946
2
Enter amount from Part I, line 27a .....................
2
52,421
3
Other increases not included in line 2 (itemize) bullet
3
0
4
Add lines 1, 2, and 3 ..........................
4
-150,525
5
Decreases not included in line 2 (itemize) bullet
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30 .
6
-150,525
Form 990-PF (2018)
Form 990-PF (2018)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)		 (b)
How acquired
P—Purchase
D—Donation 		(c)
Date acquired
(mo., day, yr.) 		(d)
Date sold
(mo., day, yr.)
1a
b
c
d
e
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a
b
c
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a
b
c
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2  
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ................... 		Bracket 3  
Part V
Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income
(For optional use by domestic private foundations subject to the section 4940(a) tax on net investment income.)

If section 4940(d)(2) applies, leave this part blank.
Was the foundation liable for the section 4942 tax on the distributable amount of any year in the base period?
If "Yes," the foundation does not qualify under section 4940(e). Do not complete this part.
1 Enter the appropriate amount in each column for each year; see instructions before making any entries.
(a)
Base period years Calendar
year (or tax year beginning in) 		(b)
Adjusted qualifying distributions 		(c)
Net value of noncharitable-use assets 		(d)
Distribution ratio
(col. (b) divided by col. (c))
2017 90,258    
2016 101,790 0 0.000000
2015 0 0 0.000000
2014 0 0 0.000000
2013 0 0 0.000000
2
Total of line 1, column (d) .....................
2
0.000000
3
Average distribution ratio for the 5-year base period—divide the total on line 2 by 5.0, or by the number of years the foundation has been in existence if less than 5 years ......
3
0.000000
4
Enter the net value of noncharitable-use assets for 2018 from Part X, line 5......
4
 
5
Multiply line 4 by line 3......................
5
0
6
Enter 1% of net investment income (1% of Part I, line 27b)...........
6
0
7
Add lines 5 and 6........................
7
0
8
Enter qualifying distributions from Part XII, line 4,.............
8
171,138
If line 8 is equal to or greater than line 7, check the box in Part VI, line 1b, and complete that part using a 1% tax rate. See the Part VI instructions.
Form 990-PF (2018)
Form 990-PF (2018)
Page 4
Part VI
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here Bullet and enter “N/A" on line 1. Bracket includes lines 1a and 1b
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b Domestic foundations that meet the section 4940(e) requirements in Part V, check 1 0
hereBulletand enter 1% of Part I, line 27b...................
c All other domestic foundations enter 2% of line 27b. Exempt foreign organizations enter 4% of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2 0
3 Add lines 1 and 2........................... 3 0
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 0
6 Credits/Payments:
a 2018 estimated tax payments and 2017 overpayment credited to 2018 6a 0
b Exempt foreign organizations—tax withheld at source...... 6b
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld ........... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 0
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 0
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9 0
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10  
11 Enter the amount of line 10 to be: Credited to 2019 estimated taxBullet   RefundedBullet 11  
Part VII-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? (see Instructions
for definition).................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. bullet$ 0(2) On foundation managers.bullet$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
  • By language in the governing instrument, or
  • By state legislation that effectively amends the governing instrument so that no mandatory directions
    • that conflict with the state law remain in the governing instrument?................
    6
     
    No
    7
    Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
    and Part XV..................................
    7
    Yes
     
    8a
    Enter the states to which the foundation reports or with which it is registered (see instructions)
    bullet
    b
    If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
    General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
    8b
    Yes
     
    9
    Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
    or 4942(j)(5) for calendar year 2018 or the taxable year beginning in 2018? See the instructions for Part XIV.
    If "Yes," complete Part XIV .............................
    9
     
    No
    10
    Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
    and addresses. ...............................
    10
     
    No
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 5
    Part VII-A
    Statements Regarding Activities (continued)
    11
    At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
    meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
    11
     
    No
    12
    Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
    advisory privileges? If "Yes," attach statement. See instructions.................
    12
     
    No
    13
    Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
    13
    Yes
     
    Website addressbulletWWW.THECALEBFOUNDATION.ORG
    14
    The books are in care ofbulletTHE FOUNDATION Telephone no.bullet (781) 595-4665

    Located atbullet491 HUMPHREY STREETSWAMPSCOTTMA ZIP+4bullet01907
    15
    Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........bullet
    and enter the amount of tax-exempt interest received or accrued during the year ........bullet
    15
     
    16 At any time during calendar year 2018, did the foundation have an interest in or a signature or other authority over YesNo
    a bank, securities, or other financial account in a foreign country? .................
    16   No
    See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
    country bullet  
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required
    File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
    Yes
    No
    1a
    During the year did the foundation (either directly or indirectly):
    (1) Engage in the sale or exchange, or leasing of property with a disqualified person?
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person?......................
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person?
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person?
    (5) Transfer any income or assets to a disqualified person (or make any of either available
    for the benefit or use of a disqualified person)?...............
    (6) Agree to pay money or property to a government official? (Exception. Check "No"
    if the foundation agreed to make a grant to or to employ the official for a period
    after termination of government service, if terminating within 90 days.).......
    b
    If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
    section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ........
    1b
     
     
    ........bullet
    c
    Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
    that were not corrected before the first day of the tax year beginning in 2018?.............
    1c
     
    No
    2
    Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
    operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
    a
    At the end of tax year 2018, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2018?.............
    If "Yes," list the years bullet20, 20, 20, 20
    b
    Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
    (relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
    to all years listed, answer "No" and attach statement—see instructions.) ..............
    2b
     
     
    c
    If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
    bullet20, 20, 20, 20
    3a
    Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
    any time during the year?......................
    b
    If "Yes," did it have excess business holdings in 2018 as a result of (1) any purchase by the foundation
    or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
    by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
    the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
    if the foundation had excess business holdings in 2018.)..................
    3b
     
     
    4a
    Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
    4a
     
    No
    b
    Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
    charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2018?
    4b
     
    No
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 6
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required (continued)
    5a
    During the year did the foundation pay or incur any amount to:
    Yes
    No
    (1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))?
    (2) Influence the outcome of any specific public election (see section 4955); or to carry
    on, directly or indirectly, any voter registration drive?.............
    (3) Provide a grant to an individual for travel, study, or other similar purposes?
    (4) Provide a grant to an organization other than a charitable, etc., organization described
    in section 4945(d)(4)(A)? See instructions................
    (5) Provide for any purpose other than religious, charitable, scientific, literary, or
    educational purposes, or for the prevention of cruelty to children or animals?.....
    b
    If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
    Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ......
    5b
     
     
    .........bullet
    c
    If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
    tax because it maintained expenditure responsibility for the grant?..........
    If "Yes," attach the statement required by Regulations section 53.4945–5(d).
    6a
    Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
    a personal benefit contract?.....................
    b
    Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
    6b
     
    No
    If "Yes" to 6b, file Form 8870.
    7a
    At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
    b
    If yes, did the foundation receive any proceeds or have any net income attributable to the transaction? ....
    7b
     
     
    8
    Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
    excess parachute payment during the year? .................
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors
    1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
    (a) Name and address (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation
     (If not paid, enter
    -0-)     		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
    other allowances
    KATHRYN BURNS CLERK
    2.00     		0 0 0
    27 BOARDMAN STREET
    SALEM,MA01970
    CLARK ORZALLI CHAIRPERSON
    2.00     		0 0 0
    23 PEARL ROAD
    NAHANT,MA01908
    DEBRA S NUTTER PRESIDENT
    2.00     		0 0 0
    18 DALE STREET
    SWAMPSCOTT,MA01907
    ROBERT SNOW TREASURER
    2.00     		0 0 0
    1379 WYANDOTTE ROAD
    GRANDVIEW HEIGHTS,OH43212
    2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
    (a) Name and address of each employee paid more than $50,000 (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation (d) Contributions to
    employee benefit
    plans and deferred
    compensation     		(e) Expense account,
    other allowances
    NONE
    Total number of other employees paid over $50,000...................bullet 0
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 7
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors (continued)
    3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
    (a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
    NONE
    Total number of others receiving over $50,000 for professional services.............bullet0
    Part IX-A
    Summary of Direct Charitable Activities
    List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
    1 PROVIDE LOW INCOME HOUSING 2,525,944
    2  
    3  
    4  
    Part IX-B
    Summary of Program-Related Investments (see instructions)
    Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
    1  
    2  
    All other program-related investments. See instructions.
    3  
    Total. Add lines 1 through 3.........................bullet0
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 8
    Part X
    Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations,see instructions.)
    1
    Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
    purposes:
    a
    Average monthly fair market value of securities...................
    1a
    0
    b
    Average of monthly cash balances.......................
    1b
    0
    c
    Fair market value of all other assets (see instructions)................
    1c
    0
    d
    Total (add lines 1a, b, and c).........................
    1d
    0
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
    0
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
    0
    3
    Subtract line 2 from line 1d.........................
    3
    0
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
    0
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    0
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    0
    Part XI
    Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here bullet and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
    0
    2a
    Tax on investment income for 2018 from Part VI, line 5......
    2a
     
    b
    Income tax for 2018. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    0
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    0
    4
    Recoveries of amounts treated as qualifying distributions................
    4
    0
    5
    Add lines 3 and 4............................
    5
    0
    6
    Deduction from distributable amount (see instructions).................
    6
    0
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII, line 1 ...
    7
    0
    Part XII
    Qualifying Distributions (see instructions)
    1
    Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
    a
    Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
    1a
    171,138
    b
    Program-related investments—total from Part IX-B..................
    1b
    0
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
     
    3
    Amounts set aside for specific charitable projects that satisfy the:
    a
    Suitability test (prior IRS approval required)....................
    3a
     
    b
    Cash distribution test (attach the required schedule) .................
    3b
     
    4
    Qualifying distributions. Add lines 1a through 3b. Enter here and on Part V, line 8, and Part XIII, line 4
    4
    171,138
    5
    Foundations that qualify under section 4940(e) for the reduced rate of tax on net investment
    income. Enter 1% of Part I, line 27b. See instructions.................
    5
    0
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
    171,138
    Note: The amount on line 6 will be used in Part V, column (b), in subsequent years when calculating whether the foundation qualifies for
    the section 4940(e) reduction of tax in those years.
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 9
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2017     		(c)
    2017     		(d)
    2018
    1 Distributable amount for 2018 from Part XI, line 7 0
    2 Undistributed income, if any, as of the end of 2018:
    a Enter amount for 2017 only....... 0
    b Total for prior years:20, 20, 20 0
    3 Excess distributions carryover, if any, to 2018:
    a From 2013......  
    b From 2014......  
    c From 2015......  
    d From 2016...... 101,790
    e From 2017...... 90,258
    fTotal of lines 3a through e........ 192,048
    4Qualifying distributions for 2018 from Part
    XII, line 4: bullet$ 171,138
    a Applied to 2017, but not more than line 2a 0
    b Applied to undistributed income of prior years
    (Election required—see instructions).....     		0
    c Treated as distributions out of corpus (Election
    required—see instructions)........     		0
    d Applied to 2018 distributable amount..... 0
    e Remaining amount distributed out of corpus 171,138
    5 Excess distributions carryover applied to 2018. 0 0
    (If an amount appears in column (d), the
    same amount must be shown in column (a).)
    6Enter the net total of each column as
    indicated below:
    a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 363,186
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ..........     		0
    c Enter the amount of prior years’ undistributed
    income for which a notice of deficiency has
    been issued, or on which the section 4942(a)
    tax has been previously assessed......     		0
    d Subtract line 6c from line 6b. Taxable amount
    —see instructions ...........     		0
    e Undistributed income for 2017. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		0
    f Undistributed income for 2018. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2019 ..........     		0
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (Election may
    be required - see instructions) .......     		0
    8 Excess distributions carryover from 2013 not
    applied on line 5 or line 7 (see instructions) ...     		0
    9Excess distributions carryover to 2019.
    Subtract lines 7 and 8 from line 6a ......     		363,186
    10 Analysis of line 9:
    a Excess from 2014....  
    b Excess from 2015....  
    c Excess from 2016.... 101,790
    d Excess from 2017.... 90,258
    e Excess from 2018.... 171,138
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 10
    Part XIV
    Private Operating Foundations (see instructions and Part VII-A, question 9)
    1a If the foundation has received a ruling or determination letter that it is a private operating
    foundation, and the ruling is effective for 2018, enter the date of the ruling....... bullet
     
    b Check box to indicate whether the organization is a private operating foundation described in section or
    2a Enter the lesser of the adjusted net
    income from Part I or the minimum
    investment return from Part X for each
    year listed ..........     		Tax year Prior 3 years (e) Total
    (a) 2018 (b) 2017 (c) 2016 (d) 2015
             
    b 85% of line 2a .........          
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....     		         
    d Amounts included in line 2c not used directly
    for active conduct of exempt activities ..........     		         
    e Qualifying distributions made directly
    for active conduct of exempt activities.
    Subtract line 2d from line 2c ....     		         
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets" alternative test—enter:
    (1) Value of all assets ......          
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)    		          
    b “Endowment" alternative test— enter 2/3
    of minimum investment return shown in
    Part X, line 6 for each year listed...     		         
    c “Support" alternative test—enter:
    (1) Total support other than gross
    investment income (interest,
    dividends, rents, payments
    on securities loans (section
    512(a)(5)), or royalties) ....     		         
    (2) Support from general public
    and 5 or more exempt
    organizations as provided in
    section 4942(j)(3)(B)(iii)....     		         
    (3) Largest amount of support
    from an exempt organization    		          
    (4) Gross investment income          
    Part XV
    Supplementary Information (Complete this part only if the foundation had $5,000 or more in
    assets at any time during the year—see instructions.)
    1Information Regarding Foundation Managers:
    aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
    before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
    bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
    ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number or email address of the person to whom applications should be addressed:
    bThe form in which applications should be submitted and information and materials they should include:
    cAny submission deadlines:
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 11
    Part XV
    Supplementary Information (continued)
    3 Grants and Contributions Paid During the Year or Approved for Future Payment
    Recipient If recipient is an individual,
    show any relationship to
    any foundation manager
    or substantial contributor
    		 Foundation
    status of
    recipient     		Purpose of grant or
    contribution     		Amount
    Name and address (home or business)
    aPaid during the year
    CALEB FOUNDATION INC
    491 HUMPHREY STREET
    SWAMPSCOTT,MA01907     		RELATED ENTITY PUBLIC CHARITY AFFORDABLE HOUSING 171,138
    Total .................................bullet 3a 171,138
    bApproved for future payment
    Total .................................bullet 3b 0
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 12
    Part XVI-A
    Analysis of Income-Producing Activities
    Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
    Related or exempt
    function income
    (See instructions.)
    1Program service revenue: (a)
    Business code     		(b)
    Amount     		(c)
    Exclusion code     		(d)
    Amount
    aLOW INCOME RENT 531110       1,498,492
    bLAUNDRY & MISCELLANEOUS 531110       42,576
    cTRANSFER OF PROJECT ASSETS 531110       162,133
    d
    e
    f
    gFees and contracts from government agencies          
    2 Membership dues and assessments....          
    3 Interest on savings and temporary cash
    investments ...........     		    14 18,153  
    4 Dividends and interest from securities....          
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....          
    6 Net rental income or (loss) from personal property          
    7 Other investment income.....          
    8 Gain or (loss) from sales of assets other than
    inventory ............     		         
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory          
    11 Other revenue: a
    b
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e).. 0 18,153 1,703,201
    13Total. Add line 12, columns (b), (d), and (e)..................
    13
    1,721,354
    (See worksheet in line 13 instructions to verify calculations.)
    Part XVI-B
    Relationship of Activities to the Accomplishment of Exempt Purposes
    Line No.
    DownArrow     		Explain below how each activity for which income is reported in column (e) of Part XVI-A contributed importantly to
    the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
    instructions.)
    1A THE ORGANIZATION OWNS 5 RENTAL PROPERTIES THAT PROVIDE LOW INCOME HOUSING.
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 13
    Part XVII
    Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
    1
    Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
    Yes
    No
    a
    Transfers from the reporting foundation to a noncharitable exempt organization of:
    (1) Cash...................................
    1a(1)
     
    No
    (2) Other assets.................................
    1a(2)
     
    No
    b
    Other transactions:
    (1) Sales of assets to a noncharitable exempt organization....................
    1b(1)
     
    No
    (2) Purchases of assets from a noncharitable exempt organization..................
    1b(2)
     
    No
    (3) Rental of facilities, equipment, or other assets.......................
    1b(3)
     
    No
    (4) Reimbursement arrangements...........................
    1b(4)
     
    No
    (5) Loans or loan guarantees.............................
    1b(5)
     
    No
    (6) Performance of services or membership or fundraising solicitations................
    1b(6)
     
    No
    c
    Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
    1c
     
    No
    d
    If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
    of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
    in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.

    (a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
    2a
    Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
    described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
    b
    If "Yes," complete the following schedule.

    (a) Name of organization (b) Type of organization (c) Description of relationship
    Sign Here
    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 taxpayer) is based on all information of which preparer has any knowledge.
    Bullet Bullet
    May the IRS discuss this return
    with the preparer shown below
    (see instr.)?
    Signature of officer or trustee Date Title
    Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date PTIN
    Firm's name SmallBullet
    		 Firm's EIN SmallBullet
    Firm's address SmallBullet


    		 Phone no.
    Form 990-PF (2018)
    Additional Data


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description

    TY 2018 AccountingFeesSchedule
    Name:
    CALEB DEVELOPMENT CORPORATION
    EIN:
    04-3365903
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ACCOUNTING 25,300 2,530 25,300 0

    Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

    TY 2018 DepreciationSchedule
    Name:
    CALEB DEVELOPMENT CORPORATION
    EIN:
    04-3365903
    Description of Property Date Acquired Cost or Other Basis Prior Years' Depreciation Computation Method Rate /
    Life (# of years)    		 Current Year's Depreciation Expense Net Investment Income Adjusted Net Income Cost of Goods Sold Not Included
    LAND - BRADFORD 2014-11-17 479,421   L   0 0 0  
    BUILDING - BRADFORD 2014-11-17 5,087,703 578,148 ADS 40.000000000000 184,664 0 184,664  
    ROOFS - BRADFORD 2015-11-10 42,000 2,275 ADS 40.000000000000 1,050 0 1,050  
    BUILDING IMPROVEMENTS - BRADFORD 2016-12-01 59,859 1,907 ADS 40.000000000000 1,496 0 1,496  
    FF&E - BRADFORD 2014-11-17 211,684 70,350 ADS 10.000000000000 22,927 0 22,927  
    FF&E - BRADFORD 2016-11-16 37,900 8,212 ADS 10.000000000000 7,580 0 7,580  
    LAND - PINE LEDGE 2016-03-29 49,542   L   0 0 0  
    BUILDING - PINE LEDGE 2016-03-29 847,531 37,079 ADS 40.000000000000 4,977 0 4,977  
    BUILDING IMPROVEMENTS - PINE LEDGE 2016-03-29 458,175 20,213 ADS 40.000000000000 2,758 0 2,758  
    FF& E - PINE LEDGE 2016-03-29 107,539 18,462 ADS 10.000000000000 2,527 0 2,527  
    LAND - RIVERBEND 2016-03-26 226,360   L   0 0 0  
    BUILDING - RIVERBEND 2016-03-26 601,175 47,331 ADS 40.000000000000 6,614 0 6,614  
    FF&E - RIVERBEND 2016-03-26 45,232 15,264 ADS 10.000000000000 2,138 0 2,138  
    LAND - MEADOWCREEK 2016-07-19 49,000   L   0 0 0  
    LAND IMPROVEMENTS - MEADOWCREEK 2016-07-19 24,500 2,314 ADS 20.000000000000 1,633 0 1,633  
    BUILDING - MEADOWCREEK 2016-07-19 706,070 21,734 ADS 40.000000000000 17,651 0 17,651  
    FF&E - MEADOWCREEK 2016-07-19 32,000 4,533 ADS 10.000000000000 3,200 0 3,200  
    LAND - BREARY 2016-07-19 43,000   L   0 0 0  
    LAND IMPROVEMENTS - BREARY 2016-07-19 21,500 2,031 ADS 20.000000000000 1,433 0 1,433  
    BUILDING - BREARY 2016-07-19 498,321 16,033 ADS 40.000000000000 12,458 0 12,458  
    FF&E - BREARY 2016-07-19 30,000 4,250 ADS 10.000000000000 3,000 0 3,000  
    BUILDING IMPROVEMENTS - BRADFORD 2017-08-08 45,315 1,109 ADS 20.000000000000 2,266 0 2,266  
    BUILDING IMPROVEMENTS - PINE LEDGE 2017-06-20 87,818 1,098 ADS 20.000000000000 516 0 516  
    FF& E - PINE LEDGE 2017-06-30 17,891 845 ADS 10.000000000000 419 0 419  
    FF& E - RIVERBEND 2017-07-01 10,338 597 ADS 10.000000000000 315 0 315  
    FF& E - BREARY 2017-07-31 14,694 615 ADS 10.000000000000 1,468 0 1,468  
    FF& E - MEADOWCREEK 2017-07-27 9,014 439 ADS 10.000000000000 900 0 900  
    BUILDING - BRADFORD 2018-11-03 116,871   ADS 20.000000000000 343 0 343  
    FF& E - BREARY 2018-07-01 13,295   ADS 10.000000000000 640 0 640  
    FF& E - MEADOWCREEK 2018-07-01 5,086   ADS 10.000000000000 349 0 349  
    BUILDING - PINE LEDGE 2018-02-01 15,781   ADS 20.000000000000 0 0 74  
    FF& E - PINE LEDGE 2018-02-01 30,765   ADS 10.000000000000 0 0 314  
    FF& E - RIVERBEND 2018-02-01 15,696   ADS 10.000000000000 0 0 250  

    TY 2018 LandEtcSchedule2
    Name:
    CALEB DEVELOPMENT CORPORATION
    EIN:
    04-3365903
    Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
    LAND - BRADFORD 479,421 0 479,421  
    BUILDING - BRADFORD 5,087,703 762,812 4,324,891  
    ROOFS - BRADFORD 42,000 3,325 38,675  
    BUILDING IMPROVEMENTS - BRADFORD 59,859 3,403 56,456  
    FF&E - BRADFORD 211,684 93,277 118,407  
    FF&E - BRADFORD 37,900 15,792 22,108  
    LAND - MEADOWCREEK 49,000 0 49,000  
    LAND IMPROVEMENTS - MEADOWCREEK 24,500 3,947 20,553  
    BUILDING - MEADOWCREEK 706,070 39,385 666,685  
    FF&E - MEADOWCREEK 32,000 7,733 24,267  
    LAND - BREARY 43,000 0 43,000  
    LAND IMPROVEMENTS - BREARY 21,500 3,464 18,036  
    BUILDING - BREARY 498,321 28,491 469,830  
    FF&E - BREARY 30,000 7,250 22,750  
    BUILDING IMPROVEMENTS - BRADFORD 45,315 3,375 41,940  
    FF& E - BREARY 14,694 2,083 12,611  
    FF& E - MEADOWCREEK 9,014 1,339 7,675  
    BUILDING - BRADFORD 116,871 343 116,528  
    FF& E - BREARY 13,295 640 12,655  
    FF& E - MEADOWCREEK 5,086 349 4,737  


    TY 2018 LegalFeesSchedule
    Name:
    CALEB DEVELOPMENT CORPORATION
    EIN:
    04-3365903
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    LEGAL 18,255 0 18,255 0


    TY 2018 MortgagesAndNotesPayableSch
    Name:
    CALEB DEVELOPMENT CORPORATION
    EIN:
    04-3365903
    Total Mortgage Amount: 7,932,352

    Item No. 1
    Lender's Name MAINEHOUSING
    Lender's Title  
    Relationship to Insider NONE
    Original Amount of Loan 1,500,000
    Balance Due 1,500,000
    Date of Note 2014-11
    Maturity Date 2044-12
    Repayment Terms 6875/MO
    Interest Rate 5.500000000000
    Security Provided by Borrower MORTGAGE
    Purpose of Loan AFFORDABLE HOUSING
    Description of Lender Consideration REAL ESTATE
    Consideration FMV  

    Item No. 2
    Lender's Name MAINEHOUSING
    Lender's Title  
    Relationship to Insider NONE
    Original Amount of Loan 5,056,959
    Balance Due 4,626,852
    Date of Note 2014-11
    Maturity Date 2023-05
    Repayment Terms 35080/MO
    Interest Rate 6.500000000000
    Security Provided by Borrower MORTGAGE
    Purpose of Loan AFFORDABLE HOUSING
    Description of Lender Consideration REAL ESTATE
    Consideration FMV  

    Item No. 3
    Lender's Name MAINEHOUSING
    Lender's Title  
    Relationship to Insider NONE
    Original Amount of Loan 250,000
    Balance Due 250,000
    Date of Note 2014-12
    Maturity Date 2023-04
    Repayment Terms VARIABLE
    Interest Rate 0.000000000000
    Security Provided by Borrower MORTGAGE
    Purpose of Loan AFFORDABLE HOUSING
    Description of Lender Consideration REAL ESTATE
    Consideration FMV  

    Item No. 4
    Lender's Name THE GENESIS FUND
    Lender's Title  
    Relationship to Insider NONE
    Original Amount of Loan 1,555,500
    Balance Due 1,555,500
    Date of Note 2016-08
    Maturity Date 2021-07
    Repayment Terms 6481/MO
    Interest Rate 5.000000000000
    Security Provided by Borrower MORTGAGE
    Purpose of Loan AFFORDABLE HOUSING
    Description of Lender Consideration REAL ESTATE
    Consideration FMV  

    Item No. 5
    Lender's Name MAINEHOUSING
    Lender's Title  
    Relationship to Insider NONE
    Original Amount of Loan 1,308,560
    Balance Due 0
    Date of Note 2016-12
    Maturity Date 2025-01
    Repayment Terms 9133/MO
    Interest Rate 6.500000000000
    Security Provided by Borrower MORTGAGE
    Purpose of Loan AFFORDABLE HOUSING
    Description of Lender Consideration REAL ESTATE
    Consideration FMV  

    Item No. 6
    Lender's Name MAINEHOUSING
    Lender's Title  
    Relationship to Insider NONE
    Original Amount of Loan 350,000
    Balance Due 0
    Date of Note 2016-04
    Maturity Date 2046-04
    Repayment Terms 1604/MO
    Interest Rate 5.500000000000
    Security Provided by Borrower MORTGAGE
    Purpose of Loan AFFORDABLE HOUSING
    Description of Lender Consideration REAL ESTATE
    Consideration FMV  

    Item No. 7
    Lender's Name MAINEHOUSING
    Lender's Title  
    Relationship to Insider NONE
    Original Amount of Loan 600,000
    Balance Due 0
    Date of Note 2016-04
    Maturity Date 2046-04
    Repayment Terms 3108/MO
    Interest Rate 5.500000000000
    Security Provided by Borrower MORTGAGE
    Purpose of Loan AFFORDABLE HOUSING
    Description of Lender Consideration REAL ESTATE
    Consideration FMV  


    TY 2018 OtherAssetsSchedule
    Name:
    CALEB DEVELOPMENT CORPORATION
    EIN:
    04-3365903
    Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
    TENANT SECURITY DEPOSITS 174,758 128,404 128,404
    CONSTRUCTION IN PROGRESS 73,591 73,591 73,591
    DEBT ISSUANCE COSTS 6,851 4,916 4,916


    TY 2018 OtherExpensesSchedule
    Name:
    CALEB DEVELOPMENT CORPORATION
    EIN:
    04-3365903
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    MANAGEMENT FEES 111,907 0 111,907 0
    UTILITIES 343,849 0 0 0
    REPAIRS & MAINTENANCE 520,793 0 0 0
    ADMINISTRATIVE 181,901 18,190 181,901 0
    INSURANCE 77,186 0 77,188 0
    SOCIAL SERVICES 44,385 0 44,385 0
    BENEFITS 40,386 0 0 0
    BAD DEBTS 20,785 0 20,785 0


    TY 2018 OtherIncomeSchedule2
    Name:
    CALEB DEVELOPMENT CORPORATION
    EIN:
    04-3365903
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    LOW INCOME RENT 1,498,492   1,498,492
    LAUNDRY & MISCELLANEOUS 42,576   42,576
    TRANSFER OF PROJECT ASSETS 162,133   162,133


    TY 2018 OtherLiabilitiesSchedule
    Name:
    CALEB DEVELOPMENT CORPORATION
    EIN:
    04-3365903
    Description Beginning of Year - Book Value End of Year - Book Value
    ACCRUED INTEREST 46,568 34,655
    TENANT SECURITY DEPOSITS 161,823 125,523
    DUE TO RELATED PARTY 194,912 96,392


    TY 2018 OtherProfessionalFeesSchedule
    Name:
    CALEB DEVELOPMENT CORPORATION
    EIN:
    04-3365903
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    CONSULTANT 5,900 0 5,900 0


    TY 2018 TaxesSchedule
    Name:
    CALEB DEVELOPMENT CORPORATION
    EIN:
    04-3365903
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    REAL ESTATE TAXES 156,418 0 0 0
    PAYROLL TAXES 23,552 0 0 0