2015-01-13T09:13:01-06:00 2014-02-28 410746749 CLIFTONLARSONALLEN LLP 220 SOUTH SIXTH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2013-03-01 410853163 TYLER HEALTHCARE CENTER INC TYLE 5072475521 240 WILLOW STREET TYLER MN 56178 DALE KRUEGER CEO 5072475521 2015-01-12 1 ROBERT E SCHILE P00369682 6123764500 2013 2016-02-25 16:41:14Z DALE KRUGER 240 WILLOW STREET TYLER MN 56178 12860892 0 X WWW.TYLERHEALTHCARE.ORG X 1918 MN TO PROVIDE QUALITY HEALTHCARE SERVICES TO THE COMMUNITY. 7 7 219 65 0 0 61609 602533 12290442 12124547 3690 11163 104952 79411 12460693 12817654 1550 0 0 0 7433133 7986074 0 0 0 4519546 5159941 11954229 13146015 506464 -328361 5833621 5764681 2552057 2825702 3281564 2938979 TO PROVIDE PRIMARY, ACUTE AND LONG-TERM HEALTHCARE SERVICES TO THE PEOPLE OF THE SURROUNDING REGION; TO USE ALL AVAILABLE RESOURCES TO PROVIDE QUALITY PERSONALIZED, YET COST-EFFECTIVE CARE; AND TO PROVIDE COMMUNITY HEALTH PROMOTION TO INDIVIDUALS AND BUSINESSES. 0 0 11188346 0 12124547 TYLER HEALTHCARE CENTER, INC. (HEALTH CENTER) IS A 21-BED HEALTH CENTER, A 38-BED SKILLED NURSING FACILITY, AND A RURAL HEALTH CLINIC LOCATED IN TYLER, MINNESOTA. THE HEALTH CENTER ALSO OWNS LAKE BENTON MEDICAL CLINIC IN LAKE BENTON, MINNESOTA. WE PROVIDE INPATIENT AND OUTPATIENT HEALTHCARE SERVICES, CLINIC SERVICES AND SKILLED NURSING SERVICES TO THE PEOPLE IN LINCOLN COUNTY, PIPESTONE COUNTY, AND LYON COUNTY IN SW MINNESOTA. PEOPLE OFTEN TIMES ALSO RETURN TO OUR COMMUNITY AFTER RETIREMENT. WE MANY TIMES ALSO PROVIDE SERVICES TO THESE INDIVIDUALS. IN FISCAL YEAR 2014, THERE WERE 7,669 CLINIC VISITS AND 355 HOSPITAL IN-PATIENT DAYS. 11188346 1 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 7 0 219 1 0 0 0 0 0 0 0 0 0 0 X 7 7 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 1 0 0 MN X DALE KRUGER 5072475521 240 WILLOW STREET TYLER MN 56178 JOHN UTOFT BOARD CHAIR 2.00 X X 0 0 0 DAVID KOSTER VICE BOARD CHAIR 1.00 X X 0 0 0 GEORGE JORGENSEN SECRETARY/TREASURER 1.00 X X 0 0 0 MARGARET BORNHOFT DIRECTOR 1.00 X 0 0 0 JERALD BLY DIRECTOR 1.00 X 0 0 0 JAMES VEIRE DIRECTOR 1.00 X 0 0 0 LAURIE JOHANSEN DIRECTOR 1.00 X 0 0 0 DALE KRUGER CEO 40.00 X 197487 0 19632 STEVEN SNOW PHYSICIAN 40.00 X 374409 0 19632 ENRICO OCAMPO PHYSICIAN 40.00 X 409836 0 9816 LUANN WEBER PHYSICIAN ASSISTANT 40.00 X 122419 0 19632 MARICA WELLS CERTIFIED NURSE PRACTITIONER 40.00 X 100866 0 19632 1205017 0 88344 5 0 1 0 AVERA MCKENNAN 1325 SOUTH CLIFF AVE SIOUX FALLS SD 57103 MANAGEMENT/HEALTHCARE SERVICES 779608 HEALTHLAND 625 S LAKESHORE DRIVE GLENWOOD MN 56334 COMPUTER SERVICES 263154 AVERA HEALTH 300 NORTH DAKOTA AVE SIOUX FALLS SD 57103 HEALTHCARE SERVICES 121713 CLIFTONLARSONALLEN 220 SOUTH 6TH ST MINNEAPOLIS MN 55402 ACCOUNTING SERVICES 106715 4 47895 554638 602533 PATIENT SERVICE REV. 624100 12099697 12099697 MEALS ON WHEELS 900099 15417 15417 OTHER PATIENT RELATED 623990 9433 9433 12124547 445 445 13150 0 13150 13150 13150 2759 36500 0 28541 2759 7959 10718 10718 40641 14293 26348 26348 10 404 -394 -394 WELLNESS CENTER REVENUE 900099 17134 17134 INCENTIVE PAYMENTS 900099 13743 13743 MEALS AND VENDING 900099 9430 9430 40307 12817654 12124547 0 90574 X 218119 218119 6225935 5633115 592820 1136724 1013943 122781 405296 358140 47156 161544 161544 96340 96340 1527859 1445042 82817 41780 41780 569313 324748 244565 72624 72624 174251 152653 21598 76894 56088 20806 27649 27649 534965 534965 72291 72291 MEDICAL SUPPLIES AND DR 879547 879547 BAD DEBTS EXPENSE 406736 406736 MEDICAL FEES AND SURCHA 170818 170818 FOOD SUPPLIES AND EXPEN 146240 146240 201090 38662 162428 13146015 11188346 1957669 0 498376 279829 17642 20260 2453982 1601315 20985 78111 226441 191850 307058 154344 7676106 4454496 2171769 3221610 65040 80071 72328 137291 5833621 5764681 1682692 1561092 275365 986913 594000 277697 2552057 2825702 X 3028363 2688793 45433 42418 207768 207768 3281564 2938979 5833621 5764681 -328361 -14224 0 X 0 1 X 1 0 X 207768 1342 1342 207768 207698 585 515 207768 207698 3816 3816 207698 200000 7698 207698 200000 200000 0.00000 1.00000 0.00000 1 0 57440 57440 2256481 1202342 1054139 5362185 3252154 2110031 3221610 THIRD PARTY PAYOR SETTLEMENTS 277697 277697 X 12352582 -406736 -406736 12759318 58336 58336 12817654 12739279 0 12739279 406736 406736 13146015 PART V, LINE 4: TO SUPPORT THE EXPEMPT PURPOSE OF THE ORGANIZATION. PART X, LINE 2: THE HEALTH CENTER IS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THUS THERE IS NO PROVISION FOR INCOME TAXES AT FEBRUARY 28, 2014 AND FEBRUARY 29, 2013. THE HEALTH CENTER FOLLOWS THE GUIDANCE IN THE ACCOUNTING STANDARDS REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THE GUIDANCE CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAX RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. THE GUIDANCE FURTHER PRESCRIBES RECOGNITION AND MEASUREMENT OF TAX PROVISIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. THE APPLICATION OF THIS STANDARD HAS NO IMPACT ON THE HEALTH CENTER'S FINANCIAL STATEMENTS. THE HEALTH CENTER'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. THE TAX RETURNS FOR THE YEARS 2010 TO 2013 REMAIN OPEN TO EXAMINATION. PART XI, LINE 2D - OTHER ADJUSTMENTS: BAD DEBT EXPENSE -406,736. PART XI, LINE 4B - OTHER ADJUSTMENTS: GAINS ON FOUNDATION 2,759. INVESTMENT INCOME 445. UNRESTRICTED CONTRIBUTIONS 26,348. GAIN ON DISPOSAL OF EQUIPMENT 7,959. TEMPORARY RESTRICTED CONTRIBUTIONS 20,825. PART XII, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT EXPENSE 406,736. HOSPICE BENEFIT 24305 24305 150 1219 AMBULANCE EVENT 15991 15991 261 300 11010 1 345 345 1353 40641 40641 411 300 13582 14293 26348 1 1 X 0 1 X 175.000000000000 0 0 1 1 50573 50573 0.00380 1166016 1141520 24496 0.00190 1216589 1141520 75069 0.00570 6374 6374 0.00050 6374 6374 0.00050 1222963 1141520 81443 0.00620 718 718 0.00010 718 718 0.00010 1 406736 0 4018783 3988777 30006 X 1 0 1 1 TYLER HEALTHCARE CENTER 240 WILLOW STREET TYLER MN 56178 X X X X TYLER HEALTHCARE CENTER 1 1 X X X X X X X X X 13 1 0 1 X WWW.TYLERHEALTHCARE.ORG X X X X X X 0 0 1 0 1 175.000000000000 1 X 1 0 1 0 X X X 1 X 0 0 TYLER HEALTHCARE CENTER PART V, SECTION B, LINE 3: TO GATHER QUALITATIVE DATA, TYLER HEALTHCARE CENTER/AVERA UTILIZED FOCUS GROUPS AND KEY INFORMANT INTERVIEWS. IN LATE MARCH AND EARLY APRIL 2013, TYLER HEALTHCARE CENTER/AVERA CONDUCTED KEY FOCUS GROUP MEETINGS, WHICH ALLOWED THE HOSPITAL AN OPPORTUNITY TO CONNECT WITH THE LOCAL RESIDENTS OF TYLER AND THE SURROUNDING COMMUNITIES TO LEARN ABOUT THE HEALTH CONCERNS OF THE COMMUNITY IT SERVES. THE FOCUS GROUPS INCLUDED ADULTS WITH YOUNG FAMILIES, MIDDLE-AGED COMMUNITY MEMBERS, SENIORS, COMMUNITY LEADERS, AND TYLER HEALTHCARE CENTER/AVERA EMPLOYEES. ALTHOUGH AN EFFORT WAS MADE TO SEEK INPUT FROM THE UNDERSERVED, IT WAS FELT THAT THERE WAS LIMITED PARTICIPATION THROUGH THE FOCUS GROUP PROCESS. A PERSONAL INTERVIEW WITH THE COUNTY PUBLIC HEALTH NURSE WAS SCHEDULED TO GATHER MORE SPECIFIC INFORMATION RELATED TO THE UNDERSERVED OF THE COMMUNITY. TYLER HEALTHCARE CENTER PART V, SECTION B, LINE 7: DUE TO FINANCIAL LIMITATIONS AND REGULATORY REQUIREMENTS, AT THIS TIME, TYLER HEALTHCARE CENTER/AVERA IS LIMITED IN OPTIONS FOR REPLACING THE DATED FACILITY AND FOR PROVIDING PROFESSIONAL NURSING IN THE LOCAL SCHOOL SYSTEM. TYLER HEALTHCARE CENTER PART V, SECTION B, LINE 11: IF THE PATIENT HAS AN ANNUAL INCOME OF 125% (OR LESS) OF THE FPG, THE APPLICANT AND FAMILY WILL RECEIVE CHARITY CARE AT 75% FOR A PERIOD OF ONE YEAR. IF THE ANNUAL INCOME IS OVER 125% BUT UNDER 150% THEY WILL RECEIVE CHARITY CARE AT 50%, IF THE ANNUAL INCOME IS OVER 150% BUT UNDER 175%, THEY WILL RECEIVE CHARITY CARE AT 25%. ALL ARE FOR A PERIOD OF ONE YEAR, AND THEN THEY HAVE TO SUBMIT THEIR INCOME TAX RETURN AGAIN. 1 LAKE BENSON MEDICAL CLINIC 109 EAST BENTON ST LAKE BENTON MN 56149 MEDICAL CLINIC PART I, LINE 3C: OUR CHARITY CARE IS BASED ON INCOME. IT IS NOT BASED ON ASSETS. IF THE PATIENT HAS AN ANNUAL INCOME OF 125% (OR LESS) OF THE FPG, THE APPLICANT AND FAMILY WILL RECEIVE CHARITY CARE AT 75% FOR A PERIOD OF ONE YEAR. IF THE ANNUAL INCOME IS OVER 125% BUT UNDER 150% THEY WILL RECEIVE CHARITY CARE AT 50%, IF THE ANNUAL INCOME IS OVER 150% BUT UNDER 175%, THEY WILL RECEIVE CHARITY CARE AT 25%. ALL ARE FOR A PERIOD OF ONE YEAR, AND THEN THEY HAVE TO SUBMIT THEIR INCOME TAX RETURN AGAIN. PART I, LINE 7: THE AMOUNTS REPORTED IN PART I, LINE 7 WERE COMPUTED USING A RATIO OF COST TO CHARGES THAT WAS DERIVED FROM USING WORKSHEET 2 OF THE IRS SCHEDULE H INSTRUCTIONS. PART II, COMMUNITY BUILDING ACTIVITIES: IN ADDITION TO RESPONDING TO NEEDS AS REQUESTED BY COMMUNITY MEMBERS, TYLER HEALTHCARE CENTER HOLDS HEALTH FAIRS AT THE SCHOOL AND AT SEVERAL BUSINESSES IN ORDER TO PROMOTE HEALTH IN THE COMMUNITY. PART III, LINE 4: THE HEALTH CENTER PROVIDES AN ALLOWANCE FOR UNCOLLECTIBLE SELF-PAY AND MISCELLANEOUS COMMERCIAL INSURANCE ACCOUNTS. PATIENTS ARE NOT REQUIRED TO PROVIDE COLLATERAL FOR SERVICES RENDERED. PAYMENT FOR SERVICES IS REQUIRED UPON RECEIPT OF A BILL OR STATEMENT, AFTER PAYMENT BY INSURANCE, IF ANY. SELF-PAY ACCOUNTS ARE ANALYZED FOR COLLECTIBILITY BASED ON THE MONTHS PAST DUE AND PAYMENT HISTORY. AN ALLOWANCE IS ESTIMATED FOR THESE ACCOUNTS BASED ON THE HISTORICAL EXPERIENCE OF THE HEALTH CENTER. ACCOUNTS THAT ARE DETERMINED TO BE UNCOLLECTIBLE ARE SENT TO A COLLECTION AGENCY AND ARE WRITTEN OFF ONCE ALL EFFORTS TO COLLECT HAVE BEEN EXHAUSTED. AT FEBRUARY 28, 2014 AND FEBRUARY 28, 2013, THE ALLOWANCE FOR UNCOLLECTIBLE ACCOUNTS WAS APPROXIMATELY $469,000 AND $385,000, RESPECTIVELY. MANAGEMENT PROVIDES FOR PROBABLE UNCOLLECTIBLE AMOUNTS, PRIMARILY UNINSURED PATIENTS AND AMOUNTS FOR WHICH PATIENTS ARE PERSONALLY RESPONSIBLE, THROUGH A CHARGE TO OPERATIONS AND A CREDIT TO A VALUATION ALLOWANCE BASED ON ITS ASSESSMENT OF HISTORICAL COLLECTION LIKELIHOOD AND THE CURRENT STATUS OF INDIVIDUAL ACCOUNTS. BALANCES THAT ARE STILL OUTSTANDING AFTER MANAGEMENT HAS USED REASONABLE COLLECTION EFFORTS ARE WRITTEN OFF THROUGH A CHARGE TO THE VALUATION ALLOWANCE AND A CREDIT TO ACCOUNTS RECEIVABLE. PART III, LINE 8: THERE WASN'T A SHORTFALL CALCULATED IN PART III, LINE 7. MEDICARE AMOUNTS ARE DERIVED FROM THE 2014 FILED MEDICARE COST REPORT. PART VI, LINE 2: TYLER HEALTHCARE CENTER ASSESSES THE HEALTH CARE NEEDS OF THE COMMUNITIES IT SERVES BASED ON REQUESTS FROM COMMUNITY MEMBERS. DURING 2013, TYLER HEALTHCARE CONDUCTED A COMMUNITY HEALTH NEEDS ASSESSMENT. PART VI, LINE 3: THE BUSINESS OFFICE PERSONNEL SIT WITH THE PATIENTS IN ORDER TO REVIEW PAYMENT OPTIONS AND AID IN FILLING OUT APPLICATION FORMS FOR ASSISTANCE. THE BILLING OFFICE THEN SUBMITS ANY ASSISTANCE APPLICATIONS. PART VI, LINE 4: TYLER HEALTHCARE CENTER PROVIDES SERVICES TO A COMMUNITY OF ABOUT 6,000 PEOPLE IN LINCOLN, LYON, MURRAY, AND PIPESTONE COUNTIES. LINCOLN COUNTY IS CONSIDERED TO BE THE PRIMARY SERVICE AREA. A LARGE PORTION OF THE POPULATION IS OVER 65 YEARS OF AGE AND IS PREDOMINATELY WHITE AND ENGLISH SPEAKING. PART VI, LINE 5: TYLER HEALTHCARE CENTER USES FINANCIAL OPPORTUNITIES TO FURTHER THE TECHNOLOGY USED AT THE HOSPITAL, IN ORDER TO BETTER SERVE THEIR PATIENTS. PART VI, LINE 6: TYLER HEALTHCARE CENTER IS NOT PART OF AN AFFILIATED HEALTH CARE SYSTEM. X X X 0 0 0 0 0 0 0 0 0 DALE KRUGER CEO 197487 0 0 0 0 0 0 0 19632 0 217119 0 0 0 STEVEN SNOW PHYSICIAN 175000 0 146609 0 52800 0 0 0 19632 0 394041 0 0 0 ENRICO OCAMPO PHYSICIAN 250000 0 159836 0 0 0 0 0 9816 0 419652 0 0 0 FORM 990, PART VI, SECTION A, LINE 3 THE HEALTH CARE CENTER HAS A MANAGEMENT AGREEMENT WITH AVERA/MCKENNAN HEALTH SYSTEM (AVERA). THIS AGREEMENT GIVES AVERA THE ABILITY TO IMPLEMENT AND FULFILL THE POLICY DECISIONS OF THE HEALTH CENTER'S BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 WILL BE REVIEWED ELECTRONICALLY AT A BOARD MEETING SUBSEQUENT TO BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, EACH DIRECTOR, TRUSTEE, OFFICER, AND MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS SIGNS A DISCLOSURE STATEMENT THAT AFFIRMS SUCH PERSON RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, AGREES TO COMPLY WITH THE POLICY, AND UNDERSTANDS THE COPORATION IS A CHARITABLE ORGANIZATION AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES THAT ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. THE PRESIDENT AND CEO OF THE CORPORATION ANNUALLY IDENTIFY ANY KEY EMPLOYEES OR FIDUCIARIES TO ENSURE THOSE INDIVIDUALS COMPLETE AND ANNUALLY SIGN A DISCLOSURE STATEMENT. THE CHAIRPERSON OF THE BOARD RECEIVES A REPORT FROM MANAGEMENT ON THE RESULTS OF THE DISCLOSURE STATEMENTS AND ANNUALLY REPORTS THE RESULTS TO THE FULL BOARD OF DIRECTORS. IF A PERSON HAS A REAL OR POTENTIAL CONFLICT, THEY MAY PRESENT THE RELEVANT FACTS TO THE BOARD OR COMMITTEE. AFTER THIS PRESENTATION, THE INDIVIDUAL LEAVES THE MEETING FOR ALL DISCUSSIONS AND VOTES CONCERNING THE MATTER. THE BOARD DETERMINES, BY MAJORITY VOTE, WHETHER TO ENTER THE ARRANGEMENT OR TO ENTER AN ALTERNATIVE ARRANGEMENT. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS RECEIVES AN ANNUAL SURVEY OF CEO COMPENSATION FOR THE STATE OF MINNESOTA. THEY REVIEW THE INFORMATION AND THE PERFORMANCE OF THE CEO FOR THE PAST YEAR IN A PERFORMANCE REVIEW. ALL BOARD MEMBERS PARTICIPATE. ONCE THE SURVEY IS REVIEWED AND THE PERFORMANCE REVIEW IS COMPLETED THE BOARD WILL DETERMINE THE DATE OF INCREASE (IF ANY) FOR THE UPCOMING YEAR. THIS PROCESS WAS LAST PERFORMED FOR THE CEO IN 2014. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 11G COLLECTION FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 21,667. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,667. INSERVICE FEES: PROGRAM SERVICE EXPENSES 23,394. MANAGEMENT AND GENERAL EXPENSES 8,192. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 31,586. RADIOLOGY PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 284,340. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 284,340. NURSING PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 144,722. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 144,722. LAB PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 207,334. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 207,334. ANESTHESIOLOGY PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 24,169. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 24,169. ER PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 299,482. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 299,482. OPERATING ROOM PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 11,613. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,613. PHARMACY PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 40,580. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 40,580. PHYSICAL THERAPY PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 73,801. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 73,801. LAUNDRY PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 48,352. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 48,352. MEDICAL RECORDS PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 36,669. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 36,669. ALL OTHER PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 250,586. MANAGEMENT AND GENERAL EXPENSES 52,958. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 303,544.