Civic Intelligence

Seabury Memory Care Center Inc

EIN 20-0158017 • 501(c)3 • Bloomfield, CT

Profile

To provide housing and supplemental services to the elderly with alzheimer's disease.

200 Seabury DriveBloomfield, CT 06002-2650

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2015

Liabilities / Revenue

20th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

60th percentile

9.8%

Higher net margin than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

95th percentile

$334,718

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 16.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

5th percentile

-51%

Faster revenue growth than 5% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$0

Down $4,884,521 (-100%) from 2014

Liabilities

Down

$0

Down $1,587,622 (-100%) from 2014

Net Assets

Down

$0

Down $3,296,899 (-100%) from 2014

Revenue

Down

$1,998,482

Down $2,046,817 (-51%) from 2014

Expenses

Down

$1,803,026

Down $1,634,707 (-48%) from 2014

Net Income

Down

$195,456

Down $412,110 (-68%) from 2014

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2010: $4,060,547Liabilities 2010: $2,421,382Net Assets 2010: $1,639,1652010Assets 2011: $3,965,137Liabilities 2011: $2,166,142Net Assets 2011: $1,798,9952011Assets 2012: $4,245,541Liabilities 2012: $1,974,556Net Assets 2012: $2,270,9852012Assets 2013: $4,386,223Liabilities 2013: $1,696,893Net Assets 2013: $2,689,3302013Assets 2014: $4,884,521Liabilities 2014: $1,587,622Net Assets 2014: $3,296,8992014Assets 2015: $0Liabilities 2015: $0Net Assets 2015: $02015

Highlighted filing

2015

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0Expenses 2010: $3,067,3132010Expenses 2011: $3,112,9332011Expenses 2012: $3,278,5172012Expenses 2013: $3,353,2422013Revenue 2014: $4,045,299Expenses 2014: $3,437,733Net Income 2014: $607,5662014Revenue 2015: $1,998,482Expenses 2015: $1,803,026Net Income 2015: $195,4562015

Highlighted filing

2015

Revenue$1,998,482
Expenses$1,803,026
Net Income$195,456

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2014 to Apr 8, 2015
Signed
Aug 11, 2016
Return Version
2014v6.0
Gross Receipts
$1,998,482
Mission and Program Overview

Mission

To provide housing and supplemental services to the elderly with alzheimer's disease.

To provide housing and supplemental services to the elderly.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,567,971$0▼ $2,567,971
Cash and Non-Interest-Bearing Accounts$2,022,216$0▼ $2,022,216
Accounts Receivable$224,359$0▼ $224,359
Prepaid Expenses and Deferred Charges$35,418$0▼ $35,418
Investments Other Securities$25,000$0▼ $25,000
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$4,884,521$0▼ $4,884,521
Other Assets Total$9,557$0▼ $9,557
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,211,728$0▼ $1,211,728
Accounts Payable and Accrued Expenses$375,894$0▼ $375,894
Total Liabilities$1,587,622$0▼ $1,587,622
Net Assets / Fund Balance
Unrestricted Net Assets$3,296,899$0▼ $3,296,899
Total Net Assets Fund Balance$3,296,899$0▼ $3,296,899
Total Liabilities and Net Assets / Fund Balance$4,884,521$0▼ $4,884,521
Compensation and Service Providers

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Church Home Of Hartford IncorporatedContracted Staffing200 SEABURY DR, Bloomfield, CT 06002$1,242,306
Revenue and Support

Revenue Composition

Contributions and Grants
$30,631
Program Service Revenue
$1,964,510
Investment Income
$3,341
Other Revenue
$0
Change in Net Assets
$195,456

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,998,482
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-7,515
Total Revenue per Audited Statements
$1,990,967
Total Revenue per Form 990
$1,998,482
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,803,026
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$96,364$41,424-$137,788
Depreciation Depletion$88,135--$88,135
Interest$28,804--$28,804
All Other Expenses$22,585--$22,585
Other Expenses$12,828$5,271-$18,099
Insurance-$12,072-$12,072
Advertising$2,336--$2,336
Fees for Services Management-$125-$125
Travel$29--$29
Total Functional Expenses$1,741,348$61,678$0$1,803,026

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,803,026
Total Expenses per Audited Statements$1,803,026
Total Expenses per Form 990$1,803,026
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Church home of hartford, incorporated board of directors are members by position.

Form 990, Part VI, Section A, Line 7A

Church home of hartford, incorporated board of directors are members by position. As members, they elect the board of directors for seabury memory care center.

Form 990, Part VI, Section A, Line 7B

Changes to by-laws and articles must be approved by the members.

Form 990, Part VI, Section B, Line 11

The form 990 is reviewed by the finance committee after filing with the irs.

Form 990, Part VI, Section B, Line 12C

The organization enforces compliance with the conflict of interest policy by reviewing the policy at orientation and at meetings throughout the year.

Form 990, Part VI, Section B, Line 15A

The executive vice president/ceo is compensated by church home of hartford, incorporated, therefore, his compensation is determined by the board of church home of hartford. Compensation is determined using a review of like organizations, 990 report for top paid employees, and use of association wage surveys.

Form 990, Part VI, Section C, Line 19

Copies of the documents are retained in seabury's library.

Filing and Contact Details

Filer

Filer Name
Seabury Memory Care Center Inc
EIN
20-0158017
Phone
8602860243
Address
200 SEABURY DRIVE, BLOOMFIELD, CT 06002-2650
Doing Business As
Seabury Meadows

Signing Officer

Name
Richard Heath
Title
Vice President
Phone
8602860243
Signed
2016-08-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Heath
Formed
2003
Legal Domicile
Ct
Voting Board Members
0
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
BLUM SHAPIRO & COMPANY PC CPA'S
Address
29 S MAIN STREET PO BOX 272000, WEST HARTFORD, CT 06127-2000
Preparer
Elizabeth Solecki
Phone
8605614000
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

On april 8, 2015 memory care merged into church home of hartford, inc.

FORM 990, PART XI, LINE 9:

Transfer out to church home of hartford, inc. Due to merger -3,484,840.

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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt03758067
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt03662842
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt03162350
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt016501556
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt03341
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt06110
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt07224
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt06419
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt09360
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt032454
IRS990ScheduleA/InvestmentIncomeCYPct00.00190
IRS990ScheduleA/InvestmentIncomePYPct00.00220
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99810
IRS990ScheduleA/PublicSupportPY509Pct00.99780
IRS990ScheduleA/PublicSupportTotal509Amt016798671
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01987626
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt04039189
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt03764365
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt03744088
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt03263403
IRS990ScheduleA/Total509Grp/TotalAmt016798671
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01990967
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt04045299
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt03771589
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt03750507
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt03272763
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt016831125
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01803026
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-7515
IRS990ScheduleD/RevenueNotReportedAmt0-7515
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01998482
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt01803026
IRS990ScheduleD/TotalRevenuePerForm990Amt01998482
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01990967
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01803026
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0296136
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt025606
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt012976
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0RICHARD HEATH
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0VICE PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0334718
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990ScheduleN/AssetsDistributedInd01
IRS990ScheduleN/AttorneyGeneralNotifiedInd01
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd01
IRS990ScheduleN/EmployeeOfSuccessorInd00
IRS990ScheduleN/LiabilitiesPaidInd01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0CASH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc1ACCOUNTS RECEIVABLE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc2PREPAID EXPENSES
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc3BUILDINGS AND EQUIPMENT, NET OF ACCUMULATED DEPRECIATION
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc4LONG-TERM INVESTMENTS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc5OTHER ASSETS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0CHURCH HOME OF HARTFORD INC
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt1CHURCH HOME OF HARTFORD INC
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt2CHURCH HOME OF HARTFORD INC
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt3CHURCH HOME OF HARTFORD INC
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt4CHURCH HOME OF HARTFORD INC
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt5CHURCH HOME OF HARTFORD INC
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02015-04-08
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt12015-04-08
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt22015-04-08
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt32015-04-08
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt42015-04-08
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt52015-04-08
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0060293500
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN1060293500
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN2060293500
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN3060293500
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN4060293500
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN5060293500
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt02129493
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt1115145
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt276566
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt32493703
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt467485
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt58195
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt1501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt2501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt3501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt4501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt5501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0BOOK VALUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt1BOOK VALUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt2BOOK VALUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt3BOOK VALUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt4BOOK VALUE

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