2022-08-08T06:30:22-05:00 2021-12-31 371611326 ARONSON LLC 111 ROCKVILLE PIKE SUITE 600 ROCKVILLE MD 20850 990 2021-01-01 521689643 NATIONAL COUNCIL OF NONPROFITS NATI 2029620322 1001 G STREET NW 700E WASHINGTON DC 20001 CHARLES T DELANEY PRESDEINT AND CEO 2022-08-08 true CHARLES DELANEY 999009999 GREGORY M PLOTTS CPA P01255941 3012316200 2021 2022-09-23 18:48:47Z CHARLES T DELANEY 1001 G STREET NW 700E WASHINGTON DC 20001 5933056 false X WWW.COUNCILOFNONPROFITS.ORG X 1990 DC TO ADVANCE THE VITAL ROLE, CAPACITY, AND VOICE OF CHARITABLE NONPROFIT ORGANIZATIONS THROUGH OUR STATE AND NATIONAL NETWORKS. 11 11 8 11 40970 0 2245779 5436353 428248 493947 1731 1437 1039 1319 2676797 5933056 0 0 0 0 1074543 1235083 0 0 180794 709354 841620 1783897 2076703 892900 3856353 2784708 6534362 545837 420293 2238871 6114069 X TO ADVANCE THE VITAL ROLE, CAPACITY, AND VOICE OF CHARITABLE NONPROFIT ORGANIZATIONS THROUGH OUR STATE AND NATIONAL NETWORKS. false false 600195 Public Policy/Advocacy - The National Council of Nonprofits works with charitable nonprofits to champion the public good, improving lives and communities through our advocacy and public policy work at the federal, state, and local levels and by building the capacity of nonprofits to engage in everyday advocacy. (CONTINUED ON SCHEDULE O) 541371 164160 COMMUNICATIONS - The National Council of Nonprofits is the trusted go-to resource for and about the nonprofit sector, providing practical information that nonprofits use in their everyday operations. In addition, our publications illuminate for everyone, from policymakers to journalists to everyday donors, the challenges nonprofits face and the extent to which the public good depends upon a flourishing nonprofit sector. Reporters from Bloomberg, the New York Times, Politico, Tax Analysts, the Wall Street Journal, Washington Post, and many other print and broadcast news outlets regularly call on our experts to discuss nonprofit operations and the impacts of public policy proposals on the work of nonprofits. All our strategic initiatives strive to raise public awareness about nonprofits and their role: what they are, what they do, and how their actions as problem solvers benefit individuals and communities. (CONTINUED ON SCHEDULE O) 283773 288817 NETWORK SUPPORT - At the National Council of Nonprofits, to achieve our vision of a connected and powerful nonprofit community championing the public good, we begin our work by connecting nonprofits. We do our work primarily with and through our unique core network of state associations of nonprofits, and their more than 25,000 nonprofit members, which combine to create North America's largest network of nonprofits. Our impact begins with a strong core network. That is why we work in countless ways to increase the strength, reach, and effectiveness of our members to serve charitable nonprofits. In 2021, we helped our members build their in-house advocacy expertise, improve communications with their members and the public, and connect more deeply so we collectively can respond with alacrity and agility when policy opportunities and threats affecting nonprofits arise. (CONTINUED ON SCHEDULE O) 62064 LEGISLATIVE/LOBBYING ACTIVITIES - The National Council of Nonprofits exercises the First Amendment and statutory rights enjoyed by charitable nonprofits to petition governments by engaging in direct and grassroots lobbying to promote legislation that supports the work of the nonprofit community and oppose proposals that would hinder the ability of nonprofits to improve the quality of life for individuals and communities. The National Council of Nonprofits has elected to apply the cost-expenditure standards available under section 501(h) of the Internal Revenue Code because that section provides charitable nonprofit organizations with clear and objective guidelines for ensuring full compliance with the law and their rights and obligations to pursue their missions through advocacy. The National Council of Nonprofits and its staff comply in all respects with federal lobbying disclosure laws. 62064 1487403 true true false true false false false false false true false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 15 0 true 8 true true true false false false false true true false false false false false false X 11 11 false false false false true true true true true false false true true true true true true true false false CA MI NY X X CHARLES T DELANEY 2029620322 1001 G STREET NW SUITE 700E WASHINGTON DC 20001 Kate Rubalcava Board Secretary 3.0 X X 0 0 0 Liz Moore Board Vice Chair 3.0 X X 0 0 0 Marnie Taylor Board Chair 3.0 X X 0 0 0 William D Sauer Board Treasurer 3.0 X X 0 0 0 Alejandra Castillo Director (until 9/2021) 1.0 X 0 0 0 Christine Ortega Director 1.0 X 0 0 0 Donna Murray-Brown Director 1.0 X 0 0 0 Doug Bauer Director 1.0 X 0 0 0 Jeanne Tedrow Director 1.0 X 0 0 0 Laurie Wolf Director 1.0 X 0 0 0 Sabeen Perwaiz Director 1.0 X 0 0 0 Sean Thomas-Breitfeld Director 1.0 X 0 0 0 Charles T Delaney President & CEO 70.0 X 346569 0 36200 Amy Silver O'Leary Dir, Resource Development 50.0 X 106572 0 11554 David L Thompson VP of Public Policy 55.0 X 194224 0 22483 Richard Cohen Chief Operating Officer 50.0 X 159229 0 20377 806594 0 90614 0 false true false Big Duck 123 7th Avenue PO Box 223 Brooklyn NY 11215 Communication Services 207500 1 5436353 5436353 MEMBERSHIP DUES 900099 288817 288817 PROGRAM/SERVICE FEES 900099 205130 164160 40970 0 0 0 0 493947 1437 1437 0 0 0 0 MISCELLANEOUS 900099 1319 1319 0 0 0 0 1319 5933056 452977 40970 2756 X 382769 269519 68521 44729 717978 505550 128529 83899 32390 22807 5798 3785 28703 20211 5138 3354 73243 51573 13111 8559 8186 5747 2381 58 42391 42391 293448 282364 8215 2869 107174 30531 74306 2337 33101 28309 3504 1288 206169 154548 28111 23510 57 57 29731 28296 1435 36635 26656 5817 4162 4302 2942 780 580 BOOKS AND PUBLICATIONS 52419 48505 2325 1589 PAYROLL PROCESSING 10499 7370 3054 75 STAFF DEVELOPMENT 5079 1005 4074 DUES AND SUBSCRIPTIONS 1799 1470 329 10630 0 10630 0 2076703 1487403 408506 180794 1327572 1536716 547351 2277414 20958 6850 0 0 0 25788 38026 456008 334461 149720 121547 658752 2499242 0 0 54567 54567 2784708 6534362 68833 96004 8250 36094 0 131105 0 337649 288195 545837 420293 X 1394100 3699405 844771 2414664 2238871 6114069 2784708 6534362 3856353 18845 0 X false true X true false X 1501508 1101699 1374043 2245779 3436353 9659382 0 0 1501508 1101699 1374043 2245779 3436353 9659382 5955772 3703610 472 9667 818 1731 1437 14125 0 46510 1310 3211 1039 1319 53389 9726896 0 0.3808 0.3713 X Schedule A, Part II, Line 1 UNUSUAL GRANT THE ORGANIZATION RECEIVED AN UNUSUAL GRANT IN THE AMOUNT OF $2,000,000 FROM THE CHICAGO COMMUNITY FOUNDATION. THEREFORE, THIS AMOUNT IS NOT INCLUDED ON SCHEDULE A, PART II, LINE 1. Schedule A, Part II, Line 10 Other Income DESCRIPTION - , COLUMN A - 46510.0, COLUMN B - 1310.0, COLUMN C - 3211.0, COLUMN D - 1039.0, COLUMN E - 1319.0, COLUMN F - 53389.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 29612 32451 62063 2014640 2076703 253835 0 63459 0 0 237105 234223 243510 253835 968673 1453010 18591 66691 190457 62063 337802 59276 58556 60878 63459 242169 363253 9547 31608 103395 29612 174162 284981 185238 99743 139189 117385 21804 31838 31838 0 121547 Deferred rent 288195 288195 X 6018301 18845 66400 0 85245 5933056 0 0 5933056 2143103 66400 0 66400 2076703 0 0 2076703 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Council evaluates uncertainty in income tax positions based on a more-likely-than-not recognition standard. If that threshold is met, the tax position is then measured at the largest amount that is greater than 50% likely of being realized upon ultimate settlement. If applicable, the Council records interest and penalties as a component of income tax expense. Tax years from inception in 2018 through the current year remain open for examination by tax authorities. X X X X X false false false false false false false false false Charles T Delaney President & CEO 346569 0 0 0 0 0 16737 0 19463 0 382769 0 0 0 David L Thompson VP of Public Policy 184224 0 10000 0 0 0 9842 0 12641 0 216707 0 0 0 Richard Cohen Chief Operating Officer 149229 0 10000 0 0 0 8475 0 11902 0 179606 0 0 0 Form 990, Part III, Line 4a PUBLIC POLICY/ADVOCACY - The National Council of Nonprofits works with charitable nonprofits to champion the public good, improving lives and communities through our advocacy and public policy work at the federal, state, and local levels and by building the capacity of nonprofits to engage in everyday advocacy. We consistently deliver the policy analysis and effective strategies on which the nonprofit sector relies. Through our core network of state associations of nonprofits and their more than 25,000 nonprofit members in local communities across the country, we leverage our unique position as the only nationwide, sector-wide organization that monitors policy matters of sector-wide importance and then engages on challenges and opportunities both vertically (local, state, federal) and horizontally (legislative, executive, judicial). We identify policy trends emerging in the field and across state lines, plus we support nonprofits in building their capacity to engage in everyday advocacy that advances their missions. In 2021, we concentrated heavily on three interrelated issues: 1) expanding the amount of financial resources available to support the frontline work of nonprofits responding to COVID by ensuring that charitable nonprofits were included in multiple aspects of the American Rescue Plan Act (ARPA); 2) working with the nonprofit community to identify how nonprofits could access and use the benefits secured through relief and recovery legislation and regulations; and 3) identifying and addressing the growing nonprofit workforce shortage, a crisis which ultimately hurts the public when nonprofits cannot deliver enough services due to lack of staffing. We leveraged significant new resources for nonprofits in 2021 to help them survive the continuing health and economic crises. For example, we worked to ensure that ARPA contained additional funding for PPP loans and expanded PPP eligibility to nonprofits with more than 500 employees, which had been unfairly excluded in the earlier rounds. We also, working closely with our coalition partners, got the application deadline extended so nonprofits would have time to apply. This expanded eligibility and extended time for applying increased the total amount of forgivable PPP loans received by nonprofits to $50 billion, which the SBA reported helped protect 6.2 million nonprofit jobs. The collective efforts of our core network and partners, combined with our expertise and leadership, enabled hundreds of thousands of nonprofits to keep their doors open to meet the sharply higher demand for assistance to people as the pandemic dragged on. We also succeeded in making charitable nonprofits explicitly eligible for funding from ARPA's $350 billion in recovery funds to state, local, and Tribal governments through the Coronavirus State and Local Fiscal Relief Fund. Recognizing that eligibility for funds was no guarantee that nonprofits would receive any funds, we launched a major information initiative for nonprofits and state and local governments. We published a special report, "Strengthening State and Local Economies in Partnership with Nonprofits," calling attention to this opportunity for government-nonprofit partnerships and sharing processes used effectively in 2020 for CARES Act funding programs. Several months later, we issued an expanded version, updating the original by providing nearly 80 examples of governments across the country investing parts of their ARPA allocations in nonprofits. Those examples then served as models inspiring governments and nonprofits elsewhere to envision and implement equitable and innovative, yet practical, solutions to use this once-in-a-generation funding to improve lives and local communities. Through our core and extended nationwide networks, we learned about the significant difficulties front-line organizations have had retaining staff and filling vacancies. The pandemic and economic crises sharpened competition for workers as for-profit businesses paid signing bonuses, childcare became less available and less affordable, and the public's need for services increased. This was exacerbated by both longstanding and new problems with government grants and contracts. We fielded a national survey to gauge the scope of the problem and determine the impact on nonprofits' ability to advance their missions. We then developed and published a widely-circulated and cited report on "Nonprofit Workforce Shortages," which shared our analysis of the growing crises, based on responses from 1,000+ nonprofits in all 50 states. The report documented the many causes for the nonprofit workforce shortages, identified a sampling of the significant adverse consequences to people seeking services when nonprofits do not have enough staff, and advanced 10 solutions that could be pursued immediately. In 2021, the National Council of Nonprofits engaged in policy work vertically - at the federal, state, and local levels of governments. For example, in addition to successfully advocating that Congress include charitable nonprofits in relief programs of ARPA - including increasing federal unemployment coverage for self-insuring nonprofits to 75% - we supported our member state associations of nonprofits as they fought to have their states cover the rest. We also provided guidance to nonprofits seeking access to ARPA funds allocated to local county and city governments. In 2021, the National Council of Nonprofits also continued to engage on policy matters horizontally - in the legislative, executive, and judicial branches. For instance, in the regulatory arena, we flagged for the IRS what rules it needs to update; called on the SBA to revise some anti-nonprofit practices; analyzed and proposed improvements to the (now-withdrawn) OSHA emergency temporary standard on vaccinations; and engaged in rulemaking at the Department of Education, Department of Labor, Office of Management and Budget, and Treasury Department. We also researched, wrote, and submitted an amicus curiae brief in the U.S. Supreme Court to alert Justices to the danger of "inadvertently weakening the ability of charitable nonprofits to provide services to the millions of people who depend on them daily." We continued our efforts in 2021 to reform antiquated and broken government-nonprofit grantmaking and contracting systems at the federal, state, and local levels. During the COVID-19 crisis, some state and local governments stopped paying nonprofits for the amounts governments contractually owed for work nonprofits had already performed - further harming the ability of already overstretched nonprofits to deliver on skyrocketing demands for services. We focused primarily on collaborative problem-solving with governments to reduce costs for governments and nonprofits alike, while enhancing transparency and improving performance for the beneficiaries of services. Form 990, Part III, Line 4b NETWORK SUPPORT - At the National Council of Nonprofits, to achieve our vision of a connected and powerful nonprofit community championing the public good, we begin by connecting nonprofits. We do our work primarily with and through our unique networks, composed of our member state associations of nonprofits, their members, and our state policy ally members, collectively creating the largest network of nonprofits in North America. Our impact begins with a strong core network. That is why we work in countless ways to increase the strength, reach, and effectiveness of our direct members to serve charitable nonprofits. As part of our connecting work to support our core network, we coordinate many common activities of the state association network as well as identify emerging trends, share proven practices, and promote solutions that benefit all charitable nonprofits and the people and communities they serve. Even under the stresses of the COVID-19 crisis, all our members renewed their membership, demonstrating their recognition of the value in being part of the network. We welcomed two new Nonprofit Allies, in Kansas and Tennessee, bringing our direct membership to 48. At the end of 2021, we invited three new Nonprofit Allies - in South Dakota, Texas, and Virginia - into the network. In addition, we retained our "State Policy Allies," national nonprofits with state policy operations, such as Meals on Wheels and YMCA. The heightened sense of camaraderie that emerged in response to the interrelated crises of 2020 carried forward and through 2021 as we worked to engage and support the state associations' staff members across the country. We surveyed our members to determine whether the pandemic is hurting their membership rates; fortunately, membership appears to be strong thus far as evidenced by renewal rates, engagement, and other metrics. In addition to dozens of network policy calls, we held 14 Network Calls spanning the country to support information exchanges and promote peer learning on operational matters such as virtual and hybrid conferences, working with the media, the state association role in encouraging equitable vaccine distribution, accessing grants, learning programs, a continuing series, "Supporting Our Networks during COVID-19 and Beyond," and more. We held our Network Learning Confab virtually again, applying lessons learned about successful virtual gatherings. We again designed the event for simultaneous coverage across six time zones and offered one flat organization-wide price for all staff and board members to attend. The inclusive pricing and accessible schedule resulted in higher participation and stellar ratings for the second year in a row. Our Board of Directors established a Task Force to clarify their own internal DE&I work and to help provide direction to the staff. Our Board's Membership Committee continued its work to identify and share racial equity programs across our network. When traffic to our already top-ranked DE&I pages jumped 250% to more than 5,000 visitors/month in the second half of 2020, we revised and updated the pages and added a new section identifying practitioners with whom we have worked directly. In 2021, more than 3,000+ people continued to visit those pages each month, still far above pre-2020 levels. Form 990, Part III, Line 4c COMMUNICATIONS - The National Council of Nonprofits is the trusted go-to resource for and about the nonprofit sector, providing practical information that nonprofits use in their everyday operations. In addition, our publications illuminate for everyone, from policymakers to journalists to everyday donors, the challenges nonprofits face and the extent to which the public good depends upon a flourishing nonprofit sector. All our strategic initiatives strive to raise public awareness about nonprofits and their role: what they are, what they do, and how their actions as problem solvers benefit individuals and communities. The National Council of Nonprofits utilizes multiple communications vehicles to spread trusted information. For instance, in 2021, we welcomed 1.7 million unique visitors to our website, www.councilofnonprofits.org, which we update daily and has been one of the primary sources of information and guidance for the nonprofit sector on responding to the COVID-19 crisis. Through our website, our blog, our bi-weekly policy e-newsletter, "Nonprofit Advocacy Updates" (with nearly 53,000 subscribers), and our monthly operations/capacity building e-newsletter, "Nonprofit Knowledge Monthly" (with more than 36,000 subscribers), in 2021 the Council of Nonprofits provided timely, practical information to nonprofit staff members, board members, donors, journalists, government employees and officials, accountants, attorneys, consultants, academics, and others in all 50 states. The 37 regular editions of the two newsletters every year, plus occasional special editions, help spread information, gather intelligence, provide sense-making, and offer perspective. To inform the public and increase charitable giving to nonprofits in local communities, we actively engaged with mainstream media. Successful engagement with the media results in properly framed coverage that advances nonprofit messaging, regardless of whether we are referenced by name. Reporters from Bloomberg, the New York Times, Politico, Tax Analysts, the Wall Street Journal, Washington Post, and many other print and broadcast news outlets regularly call on our experts to discuss nonprofit operations and the impacts of public policy proposals on the work of nonprofits Press inquiries continued at a high rate in 2021. We were interviewed, quoted, or our advocacy work and publications cited hundreds of times during the year, in dozens of different publications, national and local, print, television, and radio. In 2021, we presented several free national webinars to help nonprofits on a range of topics, including "What's in the New COVID Relief Law for Nonprofits?", "How Every Nonprofit Can Help the Communities We Serve Get Vaccinated," and "What Nonprofits Need to Know as Staff and Volunteers Return from Remote Work to In-Person Operations." Thousands registered for these webinars and thousands more viewed the recordings. As soon as the ARPA was signed into law, we prepared free materials and programs to help nonprofits understand and apply for these and other opportunities. We then worked with the White House to organize a special ARPA briefing for front-line nonprofits and mobilized more than 5,000 people to attend. Our webinars can be viewed on our YouTube channel at www.youtube.com/user/natlcouncilofnps. Our special "Nonprofit Impact Matters" report, launched in 2019, told the story of the nonprofit community from the nonprofit perspective on a nationwide and sector-wide basis for the first time. To keep data fresh, we frequently update the microsite housing the report, www.nonprofitimpactmatters.org, with the latest research and curated reports on the sector. In 2021, more than 18,000 users visited the report to gain basic information and practical insights about America's charitable nonprofits. We increasingly engage in data collection, curation, and analysis, both directly (such as the "Nonprofit Workforce Shortage" survey and report discussed in the Public Policy/Advocacy section above) and when others request our assistance. In 2021, researchers from the Federal Reserve approached us, informing us that when designing their own surveys in 2020, they relied heavily on our page "Data on How the Pandemic and Economic Crises Are Affecting Nonprofits." Last summer, they sought our help in designing and distributing a new national survey. We worked with the Fed researchers to analyze the data for a piece we published with our analysis of the data and partnered to present a public webinar featuring our VP of Public Policy and the Chair of our Board's Public Policy Committee. Also, in late 2021, we again worked with the Nonprofit Finance Fund on their bi-annual survey, helping shape survey questions to capture essential operational and advocacy data and then distributing the survey instrument through our network to increase the number of survey responses and gain data and insights from across the country. The resources we create and share strengthen the capacities of individual nonprofits and raise awareness about sector-wide issues impacting sustainability and mission effectiveness. For example, we continued to expand and refine our focus on diversity, equity, and inclusion in 2021. Additionally, National Council of Nonprofits staff members delivered speeches, presentations, and webinars across the country (mainly remotely, due to COVID), for nonprofit, corporate, government, and foundation groups, on a wide variety of topics - from advocacy and public policy to ethics and leadership. Form 990, Part III, Line 4d Description of other program services (Expenses $ 62,064 including grants of $) LEGISLATIVE/LOBBYING ACTIVITIES - The National Council of Nonprofits exercises the First Amendment and statutory rights enjoyed by charitable nonprofits to petition governments by engaging in direct and grassroots lobbying to promote legislation that supports the work of the nonprofit community and oppose proposals that would hinder the ability of nonprofits to improve the quality of life for individuals and communities. The National Council of Nonprofits has elected to apply the cost-expenditure standards available under section 501(h) of the Internal Revenue Code because that section provides charitable nonprofit organizations with clear and objective guidelines for ensuring full compliance with the law and their rights and obligations to pursue their missions through advocacy. The National Council of Nonprofits and its staff comply in all respects with federal lobbying disclosure laws. Form 990, Part VI, Line 6 Classes of members or stockholders THE MEMBERS OF THE BOARD OF DIRECTORS ARE ELECTED EACH YEAR BY FULL-STATUS STATE ASSOCIATION MEMBERS IN GOOD STANDING. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body ONLY STATE ASSOCIATION MEMBERS SHALL HAVE THE RIGHT TO VOTE ON THE ELECTION OF DIRECTORS, AND AS PROVIDED BY THE D.C. CODE ON ANY AMENDMENT TO THE ARTICLES OF INCORPORATION, ON THE DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE CORPORATION'S ASSETS, OR TO APPROVE ANY MERGER, CONSOLIDATION, OR DISSOLUTION. OTHER RIGHTS OF MEMBERS ARE DETERMINED BY THE BOARD OF DIRECTORS OF THE NATIONAL COUNCIL OF NONPROFITS FROM TIME TO TIME. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders THE EXECUTIVE COMMITTEE, A STANDING COMMITTEE OF THE BOARD, HAS THE AUTHORITY TO MAKE DECISIONS ON BEHALF OF THE BOARD OF DIRECTORS ON ADMINISTRATIVE MATTERS AND TIME-CRITICAL MATTERS THAT ARISE BETWEEN BOARD MEETINGS WITH THE EXCEPTION OF ACTIONS RESERVED FOR MEMBERS OF THE CORPORATION, AND THE AMENDMENT OF BYLAWS, APPROVAL OF THE ANNUAL BUDGET AND IRS FORM 990, THE HIRING AND RELEASE OF THE CHIEF EXECUTIVE OFFICER, AND THE RECEIPT OF THE ANNUAL AUDIT, WHICH ARE RESERVED FOR THE FULL BOARD. Form 990, Part VI, Line 11b Review of form 990 by governing body ANNUALLY, THE ORGANIZATION'S FINANCIAL AUDIT AND DRAFT FORM 990 ARE REVIEWED BY THE AUDIT COMMITTEE FOR APPROVAL, THEN PRESENTED TO THE BOARD OF DIRECTORS FOR FINAL REVIEW AND APPROVAL. Form 990, Part VI, Line 12c Conflict of interest policy ANNUALLY, THE BOARD AND STAFF REVIEW AND DISCUSS THE CONFLICT OF INTEREST POLICY AND EACH BOARD AND STAFF MEMBER COMPLETES A CONFLICT DISCLOSURE QUESTIONNAIRE. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE PRESIDENT & CEO'S COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS AFTER A REVIEW OF COMPARABLE DATA. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION PROVIDES DOCUMENTS IT IS LEGALLY REQUIRED TO MAKE PUBLICLY AVAILABLE VIA ITS WEBSITE AND UPON REQUEST. Form 990, Part IX, Line 11g Other Fees CONSULTING FEES - Total Expense: 293448, Program Service Expense: 282364, Management and General Expenses: 8215, Fundraising Expenses: 2869;