FURP.ORG / PUBLIC DATA EXPLORER

CENTER FOR HMONG ARTS & TALENT: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
CENTER FOR HMONG ARTS & TALENT (EIN 41-1771925)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-05-08
IRS object ID
202421299349302232
Schema version
2023v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-05-08T13:04:38-04:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN861493109PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HD Tax Solutions LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line16049 Transit Road Ste 103AddressLine1Txt
CityEast AmherstCityNm
State AbbreviationNYStateAbbreviationCd
ZIP14051ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN411771925EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Center for Hmong Arts and TalentBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCENTBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1995 University Ave West STE 251AddressLine1Txt
CitySaint PaulCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55104ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonYee ThaoPersonNm
Person TitleExecutive DirecPersonTitleTxt
Phone6516036971PhoneNum
Signature2024-05-06SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstYeePersonFirstNm
Person LastThaoPersonLastNm
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSamuel Bloomberg CPAPreparerPersonNm
PTINP02027723PTIN
Phone7166088000PhoneNum
Preparation2024-05-08PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
OOB Security Verification11OOBSecurityVerificationCd
Authentication Assurance LevelAAL2AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1CHATBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerYee ThaoPrincipalOfficerNm
Gross Receipts$303,683GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresshttps://www.aboutchat.org/WebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1994FormationYr
Legal Domicile StateMNLegalDomicileStateCd
Activity Or MissionCHATs mission is to Nurture, Explore and Illuminate the Hmong American experience through artistic expressionActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee1TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
CY Contributions Grants$53,741CYContributionsGrantsAmt
CY Program Service Revenue$249,942CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
CY Total Revenue$303,683CYTotalRevenueAmt
CY Grants And Similar Paid$171,011CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$37,040CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
CY Other Expenses$77,396CYOtherExpensesAmt
CY Total Expenses$285,447CYTotalExpensesAmt
CY Revenues Less Expenses$18,236CYRevenuesLessExpensesAmt
Total Assets BOY$139,790TotalAssetsBOYAmt
Total Assets EOY$158,026TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$139,790NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$158,026NetAssetsOrFundBalancesEOYAmt
MissionCHATs mission is to Nurture, Explore and Illuminate the Hmong American experience through artistic expressionMissionDesc
Expense$264,685ExpenseAmt
Revenue$249,942RevenueAmt
DescCHAT organized two fashion shows. One brought Hmong fashion designers from Thailand on April 30, 2023 (Hmong Thai Fashion Show) and the other one was the annual Fresh Traditions Fashion Show on October 14, 2023. CHAT also partnered with several organizations by providing Hmong performers and consulting such as Public Arts St. Paul and Waterfest. CHAT also provided consulting to Hennepin County and the State of Minnesota for health outreach.Desc
Total Program Service Expenses$264,685TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee1EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Written Policy Or ProcedurefalseWrittenPolicyOrProcedureInd
States Where Copy Of Return Is FldMNStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonYee ThaoPersonNm
Phone6516036971PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1995 University Ave WestAddressLine1Txt
CitySaint PaulCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55104ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerIndKey EmployeeKeyEmployeeIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
Yer Her
Board Member0.000.00Yes (X)$0$0$0
Yee Thao
Executive Director0.000.00Yes (X)$0$0$0Yes (X)Yes (X)Yes (X)
Vanh Thao
Treasurer1.000.00Yes (X)$0$0$0Yes (X)
Yue Lor
President1.000.00Yes (X)$0$0$0Yes (X)
Pete Yang
Secretary1.000.00Yes (X)$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$53,741AllOtherContributionsAmt
Total Contributions$53,741TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescArts & FashionDesc
Business711190BusinessCd
Total Revenue Column$249,942TotalRevenueColumnAmt
Related Or Exempt Func Income$249,942RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$249,942TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$303,683TotalRevenueColumnAmt
Related Or Exempt Func Income$249,942RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$171,011TotalAmt
Program Services$171,011ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$35,500TotalAmt
Program Services$35,500ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$1,540TotalAmt
Program Services$1,540ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$22,399TotalAmt
Program Services$22,399ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$10,000TotalAmt
Management And General$10,000ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$1,791TotalAmt
Management And General$1,791ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$18,070TotalAmt
Program Services$14,456ProgramServicesAmt
Management And General$3,614ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$6,365TotalAmt
Program Services$6,365ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$10,138TotalAmt
Program Services$10,138ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,085TotalAmt
Program Services$868ProgramServicesAmt
Management And General$217ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmt
Meals$1,522$1,522
PhoneInternet$2,270$2,270
Shipping$99$99

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$3,657TotalAmt
Program Services$2,408ProgramServicesAmt
Management And General$1,249ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$285,447TotalAmt
Program Services$264,685ProgramServicesAmt
Management And General$20,762ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$118,776BOYAmt
EOY$130,357EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$79,084LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$51,415LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$21,014BOYAmt
EOY$27,669EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$139,790BOYAmt
EOY$158,026EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$139,790BOYAmt
EOY$158,026EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$139,790BOYAmt
EOY$158,026EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$139,790BOYAmt
EOY$158,026EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$18,236ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$115,962CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$233,300CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$313,449CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$324,901CurrentTaxYearMinus1YearAmt
Current Tax Year$303,683CurrentTaxYearAmt
Total$1,291,295TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$115,962CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$233,300CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$313,449CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$324,901CurrentTaxYearMinus1YearAmt
Current Tax Year$303,683CurrentTaxYearAmt
Total$1,291,295TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$1,291,295PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$13CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$9CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$9CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$9CurrentTaxYearMinus1YearAmt
Total$40TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$13CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$9CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$9CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$9CurrentTaxYearMinus1YearAmt
Total$40TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$115,975CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$233,309CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$313,458CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$324,910CurrentTaxYearMinus1YearAmt
Current Tax Year$303,683CurrentTaxYearAmt
Total$1,291,335TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$79,084OtherCostOrOtherBasisAmt
Depreciation$51,415DepreciationAmt
Book Value$27,669BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$27,669TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990 governing body review Part VI line 11The Board reviews Form 990 with CPA. The Board asks the CPA questions about the return (if any).
CEO executive director top management comp Part VI line 15aFunds are examined on a yearly basis to determine salary of Executive Director. If there are available funds, a raise may be considered.
Governing documents etc available to public Part VI line 19Documents can be made available by request, as long as prior authorization and by reasonableness of request.
List of other fees for services expenses Part IX line 11gMade up of payments to performing groups for cultural events
List of other expenses Part IX line 24eMade up of various costs of different programming events put on by CHAT