Wheel is a type of Machine. Machine can be used for Survey. Survey is a type of Calculate. Budget is a type of Calculate. 
Merit is related to Virtue. Charity is a type of Virtue. Charity is a type of Foundation. 
Wheel --IsA--> Machine --UsedFor--> Survey --IsA--> Calculate <--IsA-- Budget 
Merit <--RelatedTo--> Virtue <--IsA-- Charity --IsA--> Foundation 