2017-12-15T17:15:37-06:00 2017-06-30 930623286 ALDRICH CPAS AND ADVISORS LLP 7676 HAZARD CENTER DRIVE STE 1300 SAN DIEGO CA 92108 990 2016-07-01 237279074 UNION OF PAN ASIAN COMMUNITIES UNIO 6192326454 1031 25TH STREET SAN DIEGO CA 92102 MARGARET IWANAGA PENROSE PRESIDENT/CEO 6192326454 2017-12-08 1 ELSA A ROMERO P00485021 6198104940 2017-12-08 69.30.50.66 2017-12-08 11:11:03 PS P 795BCE7412D541AA438D31F1F28DC93EF2392A6E 4540781F819D939DCEBA31E2F7AC4EFB0C600A5C 2016 2018-03-14 21:41:22Z MARGARET IWANAGA PENROSE 1031 25TH STREET SAN DIEGO CA 92102 8919625 0 X WWW.UPACSD.COM X 1975 CA IMPROVE WELL-BEING & EDUCATION OF ASIAN, PACIFIC ISLANDER & OTHER ETHNIC COMMUNITIES OF SAN DIEGO. 5 5 182 87 0 0 403289 496919 7829859 8364486 28 9858 -49262 -68996 8183914 8802267 49146 36280 0 0 4942746 5600385 0 0 28090 3028972 3194704 8020864 8831369 163050 -29102 2854271 3126550 683155 982902 2171116 2143648 X TO IMPROVE THE GENERAL WELL-BEING AND EDUCATION OF THE ASIAN, PACIFIC ISLANDER AND OTHER ETHNIC COMMUNITIES OF SAN DIEGO COUNTY. UPAC RECOGNIZES THE DIVERSE ETHNIC AND CULTURAL IDENTITIES AND STRENGTHS OF THESE COMMUNITIES AND THEIR NEED FOR SELF-SUFFICIENCY. 0 0 4020507 36280 4236475 ADULT AND OLDER ADULT MENTAL HEALTH - PROVIDE MENTAL HEALTH SERVICES FOR ADULTS, OLDER ADULTS AND TRANSITION-AGED YOUTH (AGES 18-24) INCLUDING PREVENTION AND EARLY INTERVENTION, OUTREACH AND EDUCATION, CRISIS INTERVENTION, PSYCHIATRIC EVALUATION, INDIVIDUAL AND GROUP PSYCHOTHERAPY, CASE MANAGEMENT, MEDICATION MANAGEMENT AND SUPPORT EMPLOYMENT SERVICES. DURING THE FISCAL YEAR ENDED ON JUNE 30, 2017, WE SERVED APPROXIMATELY 8,253 CLIENTS WITH 24,993 VISITS.RAMP UP 2 WORK IS AN INNOVATIVE SUPPORTED AND SUBSIDIZED EMPLOYMENT PROGRAM THAT AIMS TO EXPAND THE BREATH OF EMPLOYMENT OPPORTUNITIES FOR TRANSITION AGE YOUTH (TAY) AND ADULT AND OLDER ADULT (AOA) INDIVIDUALS WITH SEVERE MENTAL ILLNESS (SMI) THROUGHOUT THE COUNTY OF SAN DIEGO. A COLLABORATION BETWEEN UPAC, PATHWAYS AND NAMI SAN DIEGO, RAMP UP 2 WORK SEEKS TO PROMOTE SELF-DETERMINATION AND EMPOWERMENT BY ENCOURAGING EMPLOYMENT OR BUSINESS DEVELOPMENT IN THE AREAS OF INTEREST TO THE PARTICIPANT. RAMP UP 2 WORK PROMOTES AWARENESS ABOUT MENTAL HEALTH AND CO-OCCURRING DISORDERS AND ITS IMPACT ON EMPLOYMENT TO CREATE GREATER INCLUSION OF INDIVIDUALS WITH MENTAL ILLNESS INTO THE COMMUNITY. DURING THE FISCAL YEAR ENDED ON JUNE 30, 2017, WE SERVED 105 CLIENTS. 2196522 2314511 CHILD AND ADOLESCENT MENTAL HEALTH PROGRAMS: CHILDREN'S MENTAL HEALTH (CMH) IS AN OUTPATIENT, CLINIC-BASED AND SCHOOL-BASED PROGRAM WHICH PROVIDES MENTAL HEALTH, CASE MANAGEMENT AND PSYCHIATRIC SERVICES TO MEDI-CAL BENEFICIARIES AND UNINSURED, AGES 5 TO 20 IN THE CENTRAL AND SOUTHEAST REGIONS AND NORTH COUNTY OF SAN DIEGO COUNTY. THE PROGRAM COLLABORATES WITH AND PROVIDES SERVICES AT 15 SCHOOLS IN THE CENTRAL AND 4 SCHOOLS IN NORTH COUNTY REGIONS OF SAN DIEGO COUNTY. SERVICES ALSO INCLUDE AN INTENSIVE CASE MANAGEMENT FSP PROGRAM. THE CMH PROGRAM HAS THE ALCOHOL AND DRUG FSP PROGRAM TO INTEGRATE ALCOHOL AND DRUG COUNSELOR TO MENTAL HEALTH SERVICES TO IDENTIFY AND SCREEN CLIENTS WHO EXHIBIT SUBSTANCE USE PROBLEMS. DURING THE FISCAL YEAR ENDED ON JUNE 30, 2017, WE SERVED APPROXIMATELY 354 CLIENTS WITH 5,522 VISITS.ALLIANCE FOR COMMUNITY EMPOWERMENT (ACE) IS DESIGNED TO PROVIDE DIRECT SERVICES TO CHILDREN AT RISK AND THEIR FAMILIES AND COMMUNITY VIOLENCE RESPONSE TEAM SERVICES IN RESPONSE TO ACTS OF VIOLENCE, INTIMIDATION, AND INCREASING TRENDS OF VIOLENCE. ACE PROVIDES SERVICES THAT INCREASE FAMILY, YOUTH, AND COMMUNITY RESILIENCY IN NEIGHBORHOODS THAT ARE HOTSPOTS FOR GANG ACTIVITY, DRUG USE AND DEALING AND VIOLENCE. ACE PROGRAM HAS THE MENTAL HEALTH CRISIS COUNSELOR TO IDENTIFY AND SCREEN CLIENTS WHO EXHIBIT MENTAL HEALTH ISSUES AND ASSIST WITH INTERVENTIONS TO PREVENT OR DIMINISH THE DEVELOPMENT OF MENTAL HEALTH DISORDERS. ACE PROVIDES SERVICES IN THE CENTRAL REGION OF SAN DIEGO. DURING THE FISCAL YEAR ENDED ON JUNE 30, 2017, WE SERVED 265 UNDUPLICATED CLIENTS AND 70 PRE-EXISTING DIRECT SERVICE CLIENTS WITH 148 MOBILE REPONSES AND 265 COMMUNITY OUTREACH HOURS.MULTICULTURAL COMMUNITY COUNSELING (MCC) PROVIDES INTENSIVE OUTPATIENT BEHAVIORAL HEALTH SERVICES, CASE MANAGEMENT, PSYCHOTHERAPY, CRISIS INTERVENTION, AND MEDICATION MANAGEMENT FOR SERIOUSLY EMOTIONALLY DISTURBED (SED) CHILDREN AGES 5-20 AND FAMILIES UTILIZING A COMPREHENSIVE APPROACH THAT IS COMMUNITY BASED, CLIENT AND FAMILY DRIVEN, TRAUMA INFORMED, AND CULTURALLY COMPETENT. THE FOCUS OF THIS PROGRAM IS TO PROVIDE SERVICES TO UNDERSERVED ASIAN AND PACIFIC ISLANDER (API) AND LATINO SED CLIENTS WITH EMPHASIS ON API. MCC COVERS THE CENTRAL AND NORTH CENTRAL REGIONS OF SAN DIEGO COUNTY. DURING THE FISCAL YEAR ENDED ON JUNE 30, 2017, WE SERVED 162 CLIENTS WITH 3,031 VISITS, 98 SCREENINGS AND 716 COMMUNITY OUTREACH CONTACTS.YOUTH BUSINESS ENTERPRISE - YOUTH BUSINESS SQUAD IS A COLLABORATION OF DIVERSE SAN DIEGO CITY HEIGHTS YOUTH COMING TOGETHER TO DESIGN AND MARKET HIGH QUALITY PRINTED PRODUCTS TO RAISE FUNDS THAT WILL AID LOCAL CAUSES AND REFUGEE CAMPS AROUND THE WORLD. THE YOUTH ARE A COMBINATION OF AMERICAN BORN AND REFUGEES, AND ARE COMMITTED TO EFFORTS THAT WILL SUPPORT PEOPLE AND POPULATIONS IN NEED GLOBALLY AND LOCALLY. YOUTH BUSINESS ENTERPRISE WILL TEACH YOUTH THE NECESSARY ENTREPRENEURIAL SKILLS NEEDED TO COMPETE IN THE SMALL BUSINESS WORLD. THESE SKILLS INCLUDE: BUSINESS FORMATION, ANALYZING FINANCIAL STATEMENTS, PRODUCT AND QUALITY CONTROL, INVENTORY MEASURES, AND MARKETING. THESE CONCEPTS WILL BE APPLIED AND TESTED THROUGH AN ACTUAL PRINTING BUSINESS WHERE THE YOUTH WILL BE DIRECTLY INVOLVED IN BUSINESS OVERSIGHT AND ADMINISTRATION. DURING THE FISCAL YEAR ENDED ON JUNE 30, 2017, WE SERVED 70 YOUTHS. 1410163 1485913 ALCOHOL & DRUG TREATMENT & RECOVERY SERVICES - PROGRAM PROVIDES ALCOHOL AND OTHER DRUG TREATMENT, RECOVERY AND EDUCATION TO ADULTS AND ADOLESCENTS. AOD SERVICES INCLUDE GROUP COUNSELING, CRISIS INTERVENTION, INDIVIDUAL AND FAMILY COUNSELING, RELAPSE PREVENTION, STRESS MANAGEMENT, CASE MANAGEMENT, TRANSLATION, INTERPRETATION AND EMPLOYMENT ASSISTANCE. DURING THE FISCAL YEAR ENDED ON JUNE 30, 2017, WE SERVED 450 YOUTH AND ADULTS WITH 12,746 TREATMENT VISITS AND 2,634 RECOVERY VISITS.UPAC PROBLEM GAMBLING PREVENTION TECHNICAL ASSISTANCE AND TRAINING (GTA) RAISES AWARENESS ABOUT PROBLEM GAMBLING ISSUES AND TREATMENT RESOURCES. FUNDED BY THE CALIFORNIA OFFICE OF PROBLEM GAMBLING, THROUGH THE NATIONAL ASIAN PACIFIC AMERICAN FAMILIES AGAINST SUBSTANCE ABUSE (NAPAFASA), FREE CONSULTATIONS, TRAINING WORKSHOPS, AND OUTREACH ARE PROVIDED TO HEALTHCARE PROVIDERS, EDUCATORS, AND NON-PROFIT ORGANIZATIONS. DURING THE FISCAL YEAR ENDED ON JUNE 30, 2017, THE PROJECT PROVIDED 71 CONSULTATIONS AND 111 TRAININGS, AND CONDUCTED 208 OUTREACH ACTIVITIES, TOTALING 1,862.50 TECHNICAL ASSISTANCE HOURS TO 1,965 PARTICIPANTS WHO ATTENDED CONSULTATIONS AND TRAININGS.UPAC PROBLEM GAMBLING INTENSIVE OUTPATIENT TREATMENT PROGRAM (PG-IOP) PROVIDES GAMBLING ADDICTION TREATMENT FOR ANY ADULT RESIDENT OF CALIFORNIA. FUNDED BY THE CALIFORNIA OFFICE OF PROBLEM GAMBLING (OPG), THROUGH THE UCLA GAMBLING STUDIES PROGRAM, NO-COST COUNSELING IS PROVIDED TO THE GAMBLER IN THE FORM OF EDUCATIONAL AND PROCESS GROUPS, ONE-ON-ONE COUNSELING WITH A LICENSED CALGETS CLINICIAN, AND CASE MANAGEMENT SERVICES AS NEEDED. DURING THE FISCAL YEAR ENDED ON JUNE 30, 2016, THE PROGRAM SERVED 36 NEW CLIENTS. 310887 327587 CHILDREN & YOUTH DEVELOPMENT & PREVENTION SERVICES - PROVIDE PROGRAMS AND SERVICES THAT HELP PREVENT PROBLEMS TO WHICH TODAY'S YOUTH ARE SUSCEPTIBLE, SUCH AS TEEN PREGNANCY, DRUG AND ALCOHOL ABUSE, VIOLENCE, SUICIDE AND GANG INVOLVEMENT. SERVICES INCLUDE AFTER-SCHOOL, PARENT INVOLVEMENT, READING PROGRAM AND VIOLENCE PREVENTION PROGRAMS. DURING THE FISCAL YEAR ENDED ON JUNE 30, 2017, THE PRIME TIME PROGRAM ENROLLED 1,704 CHILDREN MORNING AND EVENING SESSIONS AND THERE WERE 24,493 ATTENDANCES. HOUSING COUNSELING SERVICES - THE HOMEOWNERSHIP COUNSELING PROGRAM PROVIDES INDIVIDUAL COUNSELING AND GROUP EDUCATION SESSIONS TO RAISE AWARENESS ABOUT FINANCIAL LITERACY, FAIR HOUSING, AND THE BENEFITS OF HOME OWNERSHIP, AS WELL AS ASSISTS POTENTIAL BUYERS TO BECOME WELL INFORMED ABOUT THE HOME PURCHASING PROCESS. DURING THE FISCAL YEAR ENDED ON JUNE 30, 2017, THE HOMEOWNERSHIP COUNSELING PROGRAM ASSISTED 31 CLIENTS IN ONE-ON-ONE COUNSELING FOR PRE-PURCHASES. THERE WERE 57 ATTENDEES AT THE EDUCATION PRE-PURCHASES WORKSHOPS.SENIOR SERVICES - DURING THE FISCAL YEAR ENDED ON JUNE 30, 2017, THE SENIOR NUTRITION PROGRAM PROVIDED NUTRITION EDUCATION, AS WELL AS CULTURALLY APPROPRIATE AND NUTRITIOUS MEALS TO SENIORS AT SEVERAL CONGREGATE SITES IN THE COUNTY OF SAN DIEGO. THE PROGRAM SERVED 10,678 MEALS TO 1,179 ELDERLY IN THE NUTRITION PROGRAM.COMMUNITY DEVELOPMENT & OTHER - PROVIDE PRIVATE AND PUBLIC SECTOR CLIENTS WITH CULTURALLY AND LINGUISTICALLY APPROPRIATE POSTERS, BROCHURES, PAMPHLETS, CURRICULUM AND OTHER EDUCATIONAL PROMOTIONAL PRODUCTS. PROMOTE THE UNDERSTANDING OF CULTURAL DIFFERENCES AND ENHANCE CULTURAL KNOWLEDGE AND ADAPTING SERVICES TO MEET CULTURALLY UNIQUE NEEDS. PROVIDE COLLEGE SCHOLARSHIPS TO STUDENTS. 310887 327587 7938079 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 68 0 1 182 1 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X MARGARET IWANAGA PENROSE PRESIDENT & CEO 6192326454 1031 25TH STREET SAN DIEGO CA 92102 JACK TOAN BOARD CHAIR 1.00 X X 0 0 0 DALE K LIEU MD TREASURER/SECRETARY 1.00 X X 0 0 0 BEY-LING SHA PHD DIRECTOR 1.00 X 0 0 0 DAISY S HOM CPA DIRECTOR 1.00 X 0 0 0 BOBBIE OUDINARATH DIRECTOR 1.00 X 0 0 0 MARGARET IWANAGA PENROSE PRESIDENT & CEO 40.00 X 105046 0 0 105046 0 0 1 0 0 0 PATHWAYS COMMUNITY SERVICES 4281 KATELLA AVE SUITE 201 LOS ALAMITOS CA 90720 SUBCONTRACTOR 252579 NAMI SAN DIEGO 5095 MURPHY CANYON RD 320 SAN DIEGO CA 92123 SUBCONTRACTOR 177184 2 777 118088 378054 496919 FEES & CONTRACTS 900099 8336118 8336118 PROGRAM SERVICES 561000 28368 28368 8364486 29 29 53791 43962 9829 9829 9829 4400 118088 73396 -68996 -68996 8802267 8364486 0 -59138 X 31280 31280 5000 5000 105148 105148 4488234 4169677 302410 16147 4072 4039 31 2 657056 608665 48032 359 345875 315953 28717 1205 68866 68866 38760 38760 999062 918971 80091 35568 33424 144 2000 265418 236959 23444 5015 151510 110517 40847 146 668614 640509 26342 1763 148546 139893 8182 471 2412 2412 216865 194259 21996 610 82925 74956 7639 330 CLIENT ASSISTANCE 404255 404255 0 0 TRAINING/STAFF DEVELOPM 34017 32090 1885 42 OTHER EXPENSES 31599 5115 26484 0 EQUIPMENT AND REPAIRS 26286 6940 19346 0 20001 5577 14424 8831369 7938079 865200 28090 95243 153378 125919 138772 1494640 1737699 6740 4913 51754 67007 2711464 1770651 1006043 940813 73932 83968 2854271 3126550 683155 792752 0 190150 683155 982902 X 1783029 1701983 363087 416665 25000 25000 2171116 2143648 2854271 3126550 -29102 1634 0 X 0 1 X 1 1 1 X 459755 304930 364019 403289 496919 2028912 459755 304930 364019 403289 496919 2028912 794631 1234281 31 31 223 28 29 342 9545 70373 79918 2109172 36761521 0.58520 0.59310 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 28100 2118 250 29968 29968 -1618 250 28100 31131 -913 250 29968 28319 3870 1058 31131 26950 2305 936 28319 0.83420 0.16580 1 0 10000 10000 205368 205368 0 2011789 1312912 698877 484307 252371 231936 940813 X 8817317 1634 13416 15050 8802267 0 8802267 8844785 13416 13416 8831369 0 8831369 PART V, LINE 4: UPAC HAS A BENEFICIAL INTEREST IN ENDOWMENT FUNDS THAT ARE HELD AT SAN DIEGO FOUNDATION THAT ARE TO BE USED FOR SCHOLARSHIPS. PART X, LINE 2: UPAC FOLLOWS ACCOUNTING STANDARDS GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA RELATED TO THE RECOGNITION OF UNCERTAIN TAX POSITIONS. UPAC RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS PART OF THE STATEMENT OF ACTIVITIES, WHEN APPLICABLE. MANAGEMENT HAS DETERMINED THAT UPAC HAS NO UNCERTAIN TAX POSITIONS AT JUNE 30, 2017 AND 2016 AND THEREFORE, NO AMOUNTS HAVE BEEN ACCRUED. ANNUAL DINNER 122488 118088 4400 49881 13707 9808 122488 118088 4400 49881 13707 9808 73396 -68996 1 CHINESE FOR AFFIRMATIVE ACTION 17 WALTER U LUM PLACE SAN FANCISCO CA 94108 942161304 501(C)(3) 5000 SPONSORSHIP KYOTO SYMPOSIUM PO BOX 3303 LA JOLLA CA 920383303 203117897 501(C)(3) 5000 SPONSORSHIP SAN DIEGO JAPANESE AMERICAN CITIZENS LEAGUE 9617 TOWNVIEW LANE SAN DIEGO CA 92120 956117694 501(C)(3) 5000 SPONSORSHIP SAN DIEGO REGIONAL CHAMBER OF COMMERCE 402 WEST BROADWAY SAN DIEGO CA 92101 951184680 501(C)(6) 5000 SPONSORSHIP 3 1 SCHOLARSHIP 1 5000 SCHEDULE I PART III: DURING THE FISCAL YEAR ENDED JUNE 30, 2016, THE ORGANIZATION SENT OUT A MULTIPLE-YEAR SCHOLARSHIP APPLICATION TO HIGH SCHOOLS, COMMUNITY COLLEGES AND UNIVERSITIES COUNTY WIDE AND SELECTED ONE STUDENT TO WHOM THEY WOULD PROVIDE THE SCHOLARSHIP. THE SECOND YEAR OF THIS SCHOLARSHIP WAS GRANTED DURING THE FISCAL YEAR ENDED JUNE 30, 2017. FORM 990, PART VI, SECTION B, LINE 11B AN ELECTRONIC COPY OF THE DRAFT FORM 990 WAS CIRCULATED TO THE AUDIT COMMITTEE CHAIR, THE AUDIT COMMITTEE CHAIR FORWARDED ANY COMMENTS OR CONCERNS TO THE CHIEF EXECUTIVE OFFICER. THE CHIEF EXECUTIVE OFFICER FORWARDED THE DRAFT FORM 990 TO ALL MEMBERS OF UPACS BOARD OF DIRECTORS TO REVIEW AND FORWARD THEIR COMMENTS TO THE CHIEF EXECUTIVE OFFICER. A REVISED DRAFT FORM 990 WAS THEN PREPARED AND AN ELECTRONIC COPY WAS CIRCULATED TO ALL MEMBERS OF UPACS BOARD OF DIRECTORS FOR ADDITIONAL REVIEW AND COMMENT. THE CHIEF EXECUTIVE OFFICER FORWARDED THE DIRECTORS COMMENTS TO THE PREPARER FOR FINAL REVISION OF THE FORM 990 BEFORE FILING. THESE REVIEWS WERE CONDUCTED ON THE BASE 990 FORM AND ALL SCHEDULES AND OTHER ATTACHMENTS. FORM 990, PART VI, SECTION B, LINE 12C UPAC REQUIRES ALL OFFICERS AND DIRECTORS UPON APPOINTMENT, AND PERIODICALLY AS CONSIDERED NECESSARY BY THE BOARD, TO AFFIRM IN WRITING THEIR UNDERSTANDING AND CONFORMANCE WITH UPACS WRITTEN CONFLICT OF INTEREST POLICY. THIS POLICY REQUIRES THAT OFFICERS AND DIRECTORS REPORT ANY POTENTIAL CONFLICTS OF INTEREST TO THE BOARD CHAIR WHO IN TURN REPORTS THE MATTER TO THE BOARD. IF THE CONFLICT INVOLVES THE BOARD CHAIR, HE OR SHE REPORTS IT TO THE PRESIDENT AND CEO, WHO IN TURN REPORTS IT TO THE BOARD. THE BOARD WILL DETERMINE WHETHER AN ACTUAL OR PERCEIVED CONFLICT EXISTS AND IDENTIFY STEPS TO MITIGATE OR ELIMINATE THE CONFLICT. THE PARTY WHO DISCLOSES A POTENTIAL CONFLICT OF INTEREST CANNOT PARTICIPATE IN THE BOARD DELIBERATIONS OR DISCUSSION REGARDING ANY MATTERS RELATED TO THE REPORTED CONFLICT OF INTEREST AND IS RECUSED FROM VOTING ON SUCH MATTERS. FORM 990, PART VI, SECTION B, LINE 15 THE HUMAN RESOURCES ADMINISTRATOR REFERS TO THE "CENTER FOR NONPROFIT MANAGEMENT" ANNUAL PUBLICATION, COMPENSATION AND BENEFITS SURVEY, FOR COMPENSATION INFORMATION. THE PUBLICATION SURVEYS OVER 300 NON-PROFIT AGENCIES IN SOUTHERN AND CENTRAL CALIFORNIA. SALARIES FOR OVER 100 POSITIONS, INCLUDING CEO/EXECUTIVE/TOP MANAGEMENT ARE PUBLISHED. THIS SURVEY, ALONG WITH AVAILABLE BUDGET AND EMPLOYEE PERFORMANCE, ARE USED TO DETERMINE COMPENSATION FOR THE CEO AND OTHER KEY EMPLOYEES, IF ANY. FORM 990, PART VI, SECTION C, LINE 19 UPAC'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST TO THE CHIEF EXECUTIVE OFFICER AND CAN BE SENT VIA E-MAIL OR US MAIL, AT NO CHARGE. COPIES ARE AVAILABLE FOR IN-PERSON INSPECTION AT UPAC'S MAIN OFFICE. FORM 990, PART IX, LINE 11G SUBCONTRACTORS: PROGRAM SERVICE EXPENSES 578,842. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 578,842. CONSULTING: PROGRAM SERVICE EXPENSES 340,129. MANAGEMENT AND GENERAL EXPENSES 51,657. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 391,786. PAYROLL AND BANK FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 28,434. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 28,434.