2019-04-03T15:59:43-05:00 2018-05-31 410746749 CLIFTONLARSONALLEN LLP 901 N GLEBE ROAD SUITE 200 ARLINGTON VA 22203 990 2017-06-01 530259954 NATIONAL ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS NATI 2028612500 1110 VERMONT AVENUE NW NO 800 WASHINGTON DC 20005 TIA JEFFRESS SENIOR DIRECTOR 2028612500 2019-03-27 1 IVY BECKHAM P01316131 5712279500 67.137.57.251 2019-03-27 14:02:44 ED P 0514B758026FFB4303D1E4DFF3C58ED2768E19CE 0514B758026FFB4303D1E4DFF3C58ED2768E19CE 2017 2019-02-21 02:37:17Z SUSAN JOHNSTON 1110 VERMONT AVENUE NW NO 800 WASHINGTON DC 20005 31200348 0 X WWW.NACUBO.ORG X 1956 IL TO IMPROVE FINANCIAL AND ADMINISTRATIVE MANAGEMENT AT INSTITUTIONS OF HIGHER EDUCATION. 22 21 74 21 655072 152948 1019680 9186943 13841725 5900788 447727 887339 932528 931707 16241660 16906777 0 20588 0 0 8172271 8462793 0 0 611071 8840401 9042685 17012672 17526066 -771012 -619289 22390029 22646484 11867906 12456234 10522123 10190250 X THE USUAL PUBLIC ACTIVITIES OF NACUBO ARE TO DEVELOP, PROMOTE, AND IMPROVE BUSINESS AND FINANCIAL PRINCIPLES AND PRACTICES IN THEADMINISTRATION OF INSTITUTIONS OF HIGHER EDUCATION AND TO FOSTER AMONG MEMBER INSTITUTIONS PROFESSIONAL IDEALS AND STANDARDS IN BUSINESS AND FINANCIAL ADMINISTRATION.NATIONAL ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS' CORE MISSION IS TO IMPROVE FINANCIAL AND ADMINISTRATIVE MANAGEMENT AT INSTITUTIONS OF HIGHER EDUCATION. TO THIS END, NACUBO MARSHALS EXPERTISE, SHARES KNOWLEDGE, PROVIDES TECHNICAL ASSISTANCE, AND ENCOURAGES INNOVATION IN BUSINESS PRACTICES. AREAS OF FOCUS INCLUDE ACCOUNTING AND FINANCIAL MANAGEMENT INCLUDING ENDOWMENTS AND DEBT, TAXATION, STUDENT FINANCIAL SERVICES, AND BUSINESS OPERATIONS INCLUDING INFORMATION TECHNOLOGY AND FACILITIES MANAGEMENT. 0 0 7911410 655072 MEMBER SERVICES:UNIVERSITIES: THE ASSOCIATION KEEPS MEMBERS INFORMED OF FEDERAL ACTIONS, SOLICITS MEMBER OPINIONS AND CONCERNS, AND ADVOCATES FOR THE BEST INTERESTS OF COLLEGES AND UNIVERSITIES WITH CONGRESS AND FEDERAL AGENCIES. THE ASSOCIATION'S ADVOCACY EFFORTS WERE COORDINATED WITH A NUMBER OF OTHER ASSOCIATION'S REPRESENTING VARIOUS HIGHER EDUCATION CONSTITUENCIES. IN ADDITION, NATIONAL ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS IS THE VOICE FOR HIGHER EDUCATION WITH THE VARIOUS BODIES THAT SET STANDARDS FOR ACCOUNTING PRACTICES, SUCH AS THE FINANCIAL ACCOUNTING STANDARDS BOARD, THE ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS, AND THE U.S. GENERAL ACCOUNTING OFFICE.RESEARCH: NATIONAL ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS UNDERTAKES BOTH ON-GOING LONGITUDINAL STUDIES IMPORTANT TO THE HIGHER EDUCATION INDUSTRY SUCH AS THE ASSOCIATION'S ANNUAL STUDY OF COLLEGE AND UNIVERSITY ENDOWMENTS AND SHORT SURVEYS OR RESEARCH ON SPECIFIC ISSUES OF CONCERN.REGIONAL ASSOCIATIONS AND PARTNERSHIPS: NATIONAL ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS MANAGES AN ASSOCIATION MANAGEMENT SYSTEM THAT SERVES THE JOINT MEMBERSHIP OF THE NATIONAL ASSOCIATION AND ITS FOUR REGIONAL AFFILIATED ASSOCIATIONS (CACUBO, EACUBO, SACUBO AND WACUBO). THE SYSTEM CAPTURES A VARIETY OF DATA POINTS THAT ENABLE IMPROVED TRACKING OF INDIVIDUAL MEMBER ACTIVITY AND DUES BILLING AND COLLECTION PROCESSES. THIS DATABASE IS LINKED TO BOTH A CONTENT MANAGEMENT SYSTEM AND THE ASSOCIATION WEBSITE IMPROVING MEMBER SERVICE.AWARDS PROGRAM: NATIONAL ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS RECOGNIZES INSTITUTIONAL AND INDIVIDUAL EXCELLENCE THROUGH ITS AWARDS PROGRAM. THESE AWARDS WERE PRESENTED TO INDIVIDUALS WHO SHOWED OUTSTANDING ACHIEVEMENT AND EXEMPLARY PERFORMANCE IN THE AREAS OF FINANCIAL MANAGEMENT, ENDOWMENT MANAGEMENT, PROFESSIONAL DEVELOPMENT AND MORE. INSTITUTIONS WERE RECOGNIZED THAT DEMONSTRATED INNOVATION IN THE AREAS OF PROCESS IMPROVEMENT AND RESOURCE ENHANCEMENT. 5741101 5245716 CONFERENCES, WORKSHOPS, AND SEMINARS:THE NACUBO ANNUAL MEETING IS THE MOST IMPORTANT PROFESSIONAL DEVELOPMENT EVENT OF THE YEAR FOR COLLEGE AND UNIVERSITY BUSINESS OFFICERS AND THEIR STAFF. THE CONFERENCE WAS HELD IN MINNEAPOLIS, MN FOR THE 2018 FISCAL YEAR. SESSION TOPICS INCLUDED PROGRAM SERVICE ACCOMPLISHMENTS, ACCOUNTING, FINANCIAL ADMINISTRATION, AUXILIARY ENTERPRISES, CHANGE MANAGEMENT, DISTANCE EDUCATION, TAXATION, AND MANY OTHER TECHNICAL, MANAGERIAL AND LEADERSHIP ISSUES.NATIONAL ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS PRESENTS WEB CASTS FROM THE ASSOCIATION'S STUDIO DURING THE YEAR. THE WEB CASTS COVERED "HOT TOPICS" IN HIGHER EDUCATION BUSINESS AND ADMINISTRATION. THIS DEPARTMENT ADMINISTERS A CONTINUING PROFESSIONAL EDUCATION (CPE) CREDIT PROGRAM FOR CERTIFIED PUBLIC ACCOUNTANTS. NACUBO IS REGISTERED WITH THE NATIONAL ASSOCIATION OF STATE BOARDS OF ACCOUNTANCY (NASBA) AS A SPONSOR OF CONTINUING PROFESSIONAL EDUCATION ON THE NATIONAL REGISTRY OF CPE SPONSORS. PROFESSIONAL DEVELOPMENT (PDC) - NACUBO CREATES AND DELIVERS A BROAD RANGE OF PROGRAMS, SERVICES, AND PRODUCTS THAT ARE DESIGNED TO STRENGTHEN THE ABILITIES AND KNOWLEDGE OF CAMPUS ADMINISTRATORS AT ALL LEVELS. TO MEET THE CHANGING NEEDS OF HIGHER EDUCATION, NACUBO HAS DEVELOPED A VARIETY OF WORKSHOPS AND MATERIALS COVERING TOPICS IN THE FIELDS OF ACCOUNTING, HIGHER EDUCATION FINANCE, LEADERSHIP AND MANAGEMENT, TAX, STUDENT FINANCIAL SERVICES, CAMPUS OPERATIONS, AND TECHNOLOGY. 402270 20588 217860 PUBLICATIONS AND OTHER PRODUCTS:NATIONAL ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS REMAIN A SOURCE OF PROFESSIONAL INFORMATION FOR MEMBERS. CIRCULATION OF THE MONTHLY BUSINESS OFFICER MAGAZINE HAS GROWN TO 25,000. NATIONAL ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS SELLS APPROXIMATELY 48 PUBLICATION TITLES, INCLUDING FOUR ANNUAL SUBSCRIPTION SERVICES. 14054781 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 51 0 74 1 1 1 0 0 0 0 0 0 0 0 0 X 22 21 0 0 0 0 1 0 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X TIA JEFFRESS 2028612500 1110 VERMONT AVENUE NW SUITE 800 WASHINGTON DC 20005 MARY LOU MERKT CHAIR 1.00 X X 0 0 0 LYNNE SCHAEFER VICE CHAIR 1.00 X X 0 0 0 RANDALL D GENTZLER PAST CHAIR 1.00 X X 0 0 0 LYNN VALENTER SECRETARY 1.00 X X 0 0 0 ARCH ASAWA DIRECTOR 1.00 X 0 0 0 GREG J DEPPONG DIRECTOR 1.00 X 0 0 0 THOMAS W HERBERT DIRECTOR 1.00 X 0 0 0 MARY LAGRANGE DIRECTOR 1.00 X 0 0 0 ALBERT P LITTLE DIRECTOR 1.00 X 0 0 0 KEITH MCINTOSH DIRECTOR 1.00 X 0 0 0 HORACE MITCHELL DIRECTOR 1.00 X 0 0 0 ROBERT MOORE DIRECTOR 1.00 X 0 0 0 SHERRI NEWCOMB DIRECTOR 1.00 X 0 0 0 ELIZABETH L PAUL DIRECTOR 1.00 X 0 0 0 WILMA PHILLIPS DIRECTOR 1.00 X 0 0 0 DAWN RHODES DIRECTOR 1.00 X 0 0 0 SUSAN SCROGGINS DIRECTOR 1.00 X 0 0 0 NICOLE TRUFANT DIRECTOR 1.00 X 0 0 0 JEAN VOCK DIRECTOR 1.00 X 0 0 0 PATRICK WAMSLEY DIRECTOR 1.00 X 0 0 0 MITCHELL WEIN DIRECTOR 1.00 X 0 0 0 JOHN WALDA PRESIDENT/CHIEF EXECUTIVE OFFICER 50.00 X X 993885 0 61880 ELBERT OUTZS VICE PRESIDENT, BUSINESS OPERATIONS 50.00 X 197465 0 38435 WILLIAM DILLON EXECUTIVE VICE PRESIDENT 50.00 X 194406 0 53489 MARTA PEREZ-DRAKE SR. VP, PROFESSIONAL DEVELOPMENT 50.00 X 208625 0 61035 MATT HAMILL SR. VP, ADVOCACY & ISSUE ANALYSIS 50.00 X 244712 0 45112 ELIZABETH CLARK SR. DIRECTOR, FEDERAL AFFAIRS 50.00 X 160351 0 25994 JACALYN ASKIN SR. FELLOW, FINANCE AND CAMPUS MGMT 50.00 X 176429 0 28196 KELLEE EDMONDS SR. DIRECTOR, COMMUNICATIONS & MKT 50.00 X 157567 0 31793 MONICA DILLINGHAM SR. DIRECTOR, INFORMATION TECHNOLOGY 50.00 X 136942 0 47225 SUSAN MENDITTO DIRECTOR, ACCOUNTING POLICY 50.00 X 161604 0 33617 2631986 0 426776 20 0 1 0 MINDSHIFT TECHNOLOGIES INC 307 WAVERLEY OAKS ROAD SUITE 201 WALTHAM MA 02452 IT SERVICES 329912 AQUARIAN PO BOX 1110 GREAT FALLS VA 22066 AV PRODUCTION SERVICES 327835 VISION CREATIVE INC 10619 - 102 AVENUE EDMONTON ALBERTA CA T5J 2Z3 AV PRODUCTION SERVICES 319912 ABILA 10800 PECAN PARK BOULEVARD SUITE 4 AUSTIN TX 78750 MANAGEMENT SYSTEM 225526 THOR DESIGNS 8 MAESGWYN ROAD SWANSEA SWANSEA UK SA4 8RW DESGIN & COMPOSITION 219400 12 8060356 1126587 9186943 CONFERENCES, WORKSHOPS & SEMINARS 900099 5245716 5245716 ADVERTISING 541800 504040 504040 JOB BANK 900099 151032 151032 5900788 469913 469913 14700385 14282959 417426 417426 417426 228472 10612 217860 217860 CONSULTING FEES 900099 600617 600617 REFUNDS 900099 83951 83951 MAILING LIST 900099 3818 3818 25461 25461 713847 16906777 5463576 655072 1601186 X 20588 20588 2224780 1490313 704930 29537 4539086 3645827 550249 343010 669338 535678 89575 44085 599474 466283 95979 37212 430115 328669 77145 24301 96033 35125 60908 59206 17887 41319 49868 49868 60213 60213 2128598 1490403 622191 16004 116008 113344 1590 1074 952633 867517 76481 8635 11196 8487 2133 576 1060530 824244 178308 57978 860814 824277 28894 7643 880597 850597 24628 5372 17553 17553 322028 244113 61346 16569 113584 75761 37823 FOOD & BEVERAGES 1727574 1654247 57989 15338 PUBLICATIONS & PRINTING 453564 447801 2344 3419 BAD DEBT EXPENSE 62137 62137 UBI TAXES 50138 50138 20411 13614 6479 318 17526066 14054781 2860214 611071 4569662 3424788 48252 119123 351064 410648 52514 45677 1798689 2051814 3866581 2575455 1317116 1291126 14252732 15303308 22390029 22646484 2120806 1870385 8464981 9230467 1282119 1355382 11867906 12456234 X 10460628 10134702 12995 7048 48500 48500 10522123 10190250 22390029 22646484 -619289 287416 0 X 0 1 X 1 0 X 416665 1025463 1120007 1019680 9186943 12768758 13048064 13301922 13032112 13503629 5474188 58359915 13464729 14327385 14152119 14523309 14661131 71128673 0 0 0 71128673 641280 894701 588031 439016 465929 3028957 668355 580665 526602 567688 655072 2998382 1309635 1475366 1114633 1006704 1121001 6027339 272883 306927 509738 708523 713847 2511918 15047247 16109678 15776490 16238536 16495979 79667930 0.89280 0.89730 0.07570 0.07630 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: CONSULTING FEES - 2016 AMOUNT: $ 504,131. 2017 AMOUNT: $ 600,617. JOB BANK - 2013 AMOUNT: $ 231,167. 2014 AMOUNT: $ 264,475. 2015 AMOUNT: $ 384,548. SALES RETURNS AND ALLOWANCES - 2016 AMOUNT: $ 22,707. REFUNDS - 2017 AMOUNT: $ 83,951. MAILING LIST - 2017 AMOUNT: $ 3,818. OTHER INCOME - 2013 AMOUNT: $ 41,716. 2014 AMOUNT: $ 42,452. 2015 AMOUNT: $ 125,190. 2016 AMOUNT: $ 181,685. 2017 AMOUNT: $ 25,461. 160018 160018 17118567 17278585 1000000 250000 0 0 898118 949549 982263 1000000 3829930 5744895 112227 106810 133692 160018 512747 224530 237387 245566 250000 957483 1436225 0 61495 3984 9931 55548 0.87000 0.13000 0 0 935031 109641 825390 736401 594396 142005 2195149 1871418 323731 1291126 DEFERRED RENT 1355382 1355382 X 17457905 287416 253100 540516 16917389 -10612 -10612 16906777 17789778 253100 10612 263712 17526066 0 17526066 PART V, LINE 4: EARNINGS ON THE PERMANENTLY RESTRICTED ENDOWMENT NET ASSETS ARE AVAILABLE FOR NACUBO AWARDS PROGRAMS AND INSTITUTIONAL CAPACITY DEVELOPMENT. PART X, LINE 2: NACUBO IS EXEMPT FROM THE PAYMENT OF TAXES ON INCOME OTHER THAN NET UNRELATED BUSINESS INCOME UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. NACUBO RECEIVED UNRELATED BUSINESS INCOME FROM ADVERTISING REVENUE THAT IS SUBJECT TO UNRELATED BUSINESS INCOME TAX. UNRELATED INCOME TAX EXPENSE WAS $51,138 AND $0, FOR THE YEARS ENDED MAY 31, 2018 AND 2017. NACUBO'S INCOME TAX RETURN IS SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. NACUBO IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -10,612. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 10,612. 1 AMERICAN COUNCIL ON EDUCATION ONE DUPONT CIRCLE NW SUITE 1100 WASHINGTON DC 200361193 530196573 501(C)(3) 5000 GENERAL SUPPORT HANDSON TWIN CITIES 672 TRANSFER ROAD SUITE 420 SAIN PAUL MN 55114 410694710 501(C)(3) 14000 GENERAL SUPPORT 2 0 X X 1 1 X X X 0 0 0 0 0 0 0 0 0 JOHN WALDA PRESIDENT/CHIEF EXECUTIVE OFFICER 993885 0 0 0 0 0 38835 0 23045 0 1055765 0 0 0 ELBERT OUTZS VICE PRESIDENT, BUSINESS OPERATIONS 197465 0 0 0 0 0 28554 0 9881 0 235900 0 0 0 WILLIAM DILLON EXECUTIVE VICE PRESIDENT 194406 0 0 0 0 0 34896 0 18593 0 247895 0 0 0 MARTA PEREZ-DRAKE SR. VP, PROFESSIONAL DEVELOPMENT 208625 0 0 0 0 0 31788 0 29247 0 269660 0 0 0 MATT HAMILL SR. VP, ADVOCACY & ISSUE ANALYSIS 244712 0 0 0 0 0 35876 0 9236 0 289824 0 0 0 ELIZABETH CLARK SR. DIRECTOR, FEDERAL AFFAIRS 160351 0 0 0 0 0 23498 0 2496 0 186345 0 0 0 JACALYN ASKIN SR. FELLOW, FINANCE AND CAMPUS MGMT 176429 0 0 0 0 0 26540 0 1656 0 204625 0 0 0 KELLEE EDMONDS SR. DIRECTOR, COMMUNICATIONS & MKT 157567 0 0 0 0 0 22780 0 9013 0 189360 0 0 0 MONICA DILLINGHAM SR. DIRECTOR, INFORMATION TECHNOLOGY 136942 0 0 0 0 0 21577 0 25648 0 184167 0 0 0 SUSAN MENDITTO DIRECTOR, ACCOUNTING POLICY 161604 0 0 0 0 0 23174 0 10443 0 195221 0 0 0 PART I, LINE 1A JOHN D. WALDA'S HOUSING ALLOWANCE OR RESIDENCE - $30,000 INCLUDED IN TAXABLE COMPENSATION MARTHA WALDA - TRAVEL FOR COMPANIONS - $10,144 INCLUDED IN TAXABLE COMPENSATION FORM 990, PART VI, SECTION A, LINE 6 NATIONAL ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS HAS THE FOLLOWING TYPES OF MEMBERS: REGULAR, ASSOCIATE, PROVISIONAL, SUBSCRIBER, AFFILIATE, GOVERNING BOARD AND STUDENT/RETIREE. FORM 990, PART VI, SECTION A, LINE 7B DUES INCREASES ARE SUBJECT TO MEMBER APPROVAL. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE AND AUDIT COMMITTEE WILL REVIEW AND APPROVE THE 990 BEFORE IT IS FILED. THE ENTIRE BOARD WILL BE PROVIDED ACCESS TO REVIEW THE 990 BEFORE THE 990 IS FILED. FORM 990, PART VI, SECTION B, LINE 12C EACH EMPLOYEE HAS A DUTY TO PLACE NATIONAL ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS' INTERESTS FOREMOST IN ANY PERSONAL DEALINGS WITH NATIONAL ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS AND HAS A CONTINUING RESPONSIBILITY TO COMPLY WITH THE REQUIREMENTS OF THIS POLICY. THE CONDUCT OF PERSONAL BUSINESS BETWEEN ANY EMPLOYEE AND NATIONAL ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS IS PROHIBITED WITHOUT WRITTEN APPROVAL OF THE PRESIDENT AND CHIEF EXECUTIVE OFFICER OF NATIONAL ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS, AFTER FULL DISCLOSURE BY THE EMPLOYEE. EACH EMPLOYEE MUST SIGN THE CONFLICT OF INTEREST DISCLOSURE STATEMENT FOR PURPOSES OF PROVIDING THE EMT WITH THE INFORMATION NEEDED TO IMPLEMENT THIS POLICY. EMPLOYEE DISCLOSURE STATEMENTS WILL BE REVIEWED BY THE NATIONAL ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS PRESIDENT, WHO WILL RESOLVE ANY ACTUAL OR POTENTIAL CONFLICT(S). EACH EMPLOYEE SHALL ANNUALLY SIGN A DISCLOSURE STATEMENT WHICH AFFIRMS THAT SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, B. HAS READ AND UNDERSTANDS THE POLICY, C. HAS AGREED TO COMPLY WITH THE POLICY. THE DISCLOSURE STATEMENT WILL ALSO PROVIDE AN OPPORTUNITY TO DISCLOSE OR DISCLAIM SPECIFIC FINANCIAL INTERESTS. THIS POLICY APPLIES TO THE BOARD OF DIRECTORS AS WELL AS ALL EMPLOYEES. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION USES AN INDEPENDENT COMPENSATION CONSULTANT AND COMPENSATION SURVEYS AND STUDIES TO DETERMINE THE APPROPRIATE COMPENSATION AMOUNTS. ONCE APPROVED BY THE COMPENSATION COMMITTEE, A WRITTEN EMPLOYMENT CONTRACT IS WRITTEN FOR THE PRESIDENT/CHIEF EXECUTIVE OFFICER AND THE EXECUTIVE MANAGEMENT TEAM. THIS PROCESS LAST TOOK PLACE IN 2018. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC VIA ITS WEBSITE. IT DOES NOT MAKE ITS CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 11G SERVICE CENTER FEES: PROGRAM SERVICE EXPENSES 788,154. MANAGEMENT AND GENERAL EXPENSES 329,027. FUNDRAISING EXPENSES 8,463. TOTAL EXPENSES 1,125,644. HONORARIA: PROGRAM SERVICE EXPENSES 51,124. MANAGEMENT AND GENERAL EXPENSES 21,342. FUNDRAISING EXPENSES 549. TOTAL EXPENSES 73,015. CONSULTANTS: PROGRAM SERVICE EXPENSES 564,986. MANAGEMENT AND GENERAL EXPENSES 235,862. FUNDRAISING EXPENSES 6,067. TOTAL EXPENSES 806,915. AGENCY TEMPORARIES: PROGRAM SERVICE EXPENSES 86,139. MANAGEMENT AND GENERAL EXPENSES 35,960. FUNDRAISING EXPENSES 925. TOTAL EXPENSES 123,024.