2023-07-11T10:35:51-05:00 2022-12-31 111986323 MARCUM LLP 1899 L STREET NW SUITE 850 WASHINGTON DC 20036 990 2022-01-01 570952531 STATE POLICY NETWORK STAT 7032431655 1655 N FORT MYER DRIVE 360 ARLINGTON VA 22209 TRACIE J SHARP PRESIDENT/CEO 7032431655 2023-07-10 1 TRACIE SHARP XXX-XX-XXXX 1 FRANK H SMITH P00639053 2022274000 2023-07-10 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z TRACIE J SHARP 1655 N FORT MYER DRIVE 360 ARLINGTON VA 22209 30628397 0 X WWW.SPN.ORG X 1992 SC CATALYZE THRIVING, DURABLE FREEDOM MOVEMENTS IN EVERY STATE, ANCHORED WITH HIGH-PERFORMING INDEPENDENT THINK TANKS. 11 10 63 10 0 0 24340115 20358409 362250 434746 68097 237950 0 0 24770462 21031105 5596281 6245824 0 0 5052680 6279772 109349 104959 2418325 7972365 8453276 18730675 21083831 6039787 -52726 19540701 19307307 659919 597599 18880782 18709708 STATE POLICY NETWORK'S (SPN) MISSION IS TO CATALYZE THRIVING, DURABLE FREEDOM MOVEMENTS IN EVERY STATE, ANCHORED WITH HIGH-PERFORMING, INDEPENDENT THINK TANKS. 0 0 7531942 5949824 STATE POLICY ANALYSIS AND EDUCATION - IDENTIFY EMERGING AND INNOVATIVE SOLUTIONS TO STATE PROBLEMS; WORK ALONGSIDE THINK TANKS TO BUILD MOMENTUM FOR WIDE-SPREAD EDUCATION ABOUT THOSE SOLUTIONS, AND DEVELOP REFORM LEADERS. THE GOAL OF THIS PROJECT IS TO CREATE A ROBUST MOVEMENT OF LEADERS ADVANCING FREE MARKET IDEAS IN THE STATES. 2688275 266000 TRAINING PROGRAMS - SPN'S LEADERSHIP DEVELOPMENT INITIATIVE IDENTIFIES AND DEVELOPS LEADERS, HELPING STRENGTHEN THE NETWORK OF SPN AFFILIATES, AND INSPIRING AND TRAINING AFFILIATES TO EDUCATE CITIZENS. SPN OFFERS OVER 40 SERVICES TO THINK TANKS, LIKE ONE-ON-ONE EVALUATION AND ADVISING, RETREATS, KNOWLEDGE AND SKILLS TRAINING, LEADERSHIP MENTORING, AND PEER NETWORKING. 2966912 434746 ANNUAL MEETING - IN 2022, SPN'S ANNUAL MEETING ATTRACTED MORE THAN 1,500 PARTICIPANTS, REPRESENTING THINK TANKS FROM NEARLY ALL FIFTY STATES, AS WELL AS NATIONAL RESEARCH ORGANIZATIONS AND CHARITABLE FOUNDATIONS. THE ANNUAL MEETING FEATURES MULTIPLE EDUCATIONAL SESSIONS FOCUSED ON BUILDING SKILLS IN LEADERSHIP DEVELOPMENT, OUTREACH, COMMUNICATION, OPERATIONS, AND POLICY, ALONG WITH PLENARY SESSIONS FOCUSED ON CRITICAL TOPICS LIKE ORGANIZATIONAL CULTURE AND INNOVATION. 2196484 30000 2196484 30000 15383613 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 80 0 1 63 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 10 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 AL AK AR CA CO CT FL GA HI IL KS KY LA ME MD MA MI MN MS MO NC ND NH NJ NM NV NY OH OK OR PA RI SC TN UT VA WA WV WI DC X EMILY MCCALLISTER 7032431655 1655 N FORT MYER DRIVE 360 ARLINGTON VA 22209 TRACIE J SHARP PRESIDENT AND CEO 40.00 X X 442545 0 40845 TONY WOODLIEF SR EXECUTIVE VP 40.00 X 260386 0 22301 REBECCA PAINTER VP OF DEVELOPMENT 40.00 X 265350 0 46674 CARRIE CONKO SENIOR VP 40.00 X 215345 0 55454 JULIE BURDEN SR DIRECTOR OF SPECIAL PROJECTS 40.00 X 183294 0 36270 LYNN HARSH VP OF STRATEGY 40.00 X 155306 0 2506 CYNTHIA KILDUFF SR DIRECTOR OF INSTITUTIONAL GIVING 40.00 X 155252 0 34471 TODD DAVIDSON VP OF PROGRAMS 40.00 X 156523 0 36581 JENNIFER THOMPSON LAUNCHPAD PROGRAM DIRECTOR 40.00 X 151847 0 35615 CARL O HELSTROM III CHAIRMAN 1.00 X X 0 0 0 STANFORD D SWIM SECRETARY 1.00 X X 0 0 0 THOMAS L WILLCOX TREASURER 1.00 X X 0 0 0 THEODORE D ABRAM DIRECTOR 1.00 X 0 0 0 LAWSON BADER DIRECTOR 1.00 X 0 0 0 JOHN HOOD DIRECTOR 1.00 X 0 0 0 ADAM MEYERSON DIRECTOR 1.00 X 0 0 0 CARRIE TYNAN DIRECTOR 1.00 X 0 0 0 BRIDGETT G WAGNER DIRECTOR 1.00 X 0 0 0 ELISE WESTHOFF DIRECTOR 1.00 X 0 0 0 1985848 0 310717 19 0 1 0 ATLANTA MARRIOTT MARQUIS 265 PEACHTREE CENTER AVENUE NE ATLANTA GA 30303 HOTEL & EVENT SPACE FOR ANNUAL MEETING 1167305 MVP PRESS 43720 TRADE CENTER PLACE SUITE 135 DULLES VA 20166 DIRECT MAIL 453245 PASSING LANE FILMS LLC 7080 LEEWOOD FOREST DR SPRINGFIELD VA 22151 COMMS. CONSULTING, FILM PROD, POST PROD. 361384 THE MORNING CONSULT LLC 1025 F STREET NW WASHINGTON DC 20004 COMMS. CONSULTING, SURVEY RESEARCH 270000 HEARTMIND STRATEGIES LLC 12355 SUNRISE VALLEY DRIVE RESTON VA 20191 COMMS. CONSULTING, STRATEGY AND POLLING 256780 18 27250 20331159 54535 20358409 ANNUAL CONFERENCE 900099 434746 434746 434746 239769 239769 9594351 1122 9595095 2197 -744 -1075 -1819 -1819 21031105 434746 0 237950 X 6245824 6245824 1348900 769408 228558 350934 4137232 1408678 2148721 579833 147686 55949 68714 23023 275705 111423 118898 45384 370249 146430 161696 62123 26352 25325 707 320 133283 51554 59134 22595 144000 144000 104959 104959 19344 7546 8340 3458 3561909 3162486 204098 195325 67140 39636 1756 25748 62569 25527 26498 10544 242553 165752 57306 19495 128241 73234 33986 21021 997414 829461 14857 153096 1953784 1882881 565 70338 2554 221 2204 129 176086 57018 88970 30098 72036 28774 31285 11977 POSTAGE AND SHIPPING 473290 28459 5991 438840 PRINTING 242555 38935 7599 196021 MISCELLANEOUS 68119 42228 10881 15010 LIST RENTALS 31515 187 252 31076 50532 42677 877 6978 21083831 15383613 3281893 2418325 2079070 919530 5318477 13342 3475000 1620000 878 273794 162139 142456 173044 147396 22936 25648 8482201 16057531 255006 19540701 19307307 618917 336618 41002 260981 659919 597599 X 14234298 15424509 4646484 3285199 18880782 18709708 19540701 19307307 -52726 -118348 0 X 0 1 X 1 0 X 16370304 16371171 14696060 24340115 20358409 92136059 16370304 16371171 14696060 24340115 20358409 92136059 13762776 78373283 104767 120618 47045 66829 239769 579028 92715087 1508676 0.84530 0.87180 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 767 144000 144767 20834105 20978872 1000000 250000 0 0 889854 759249 1000000 1000000 3649103 5473655 14000 69121 113078 144767 340966 222464 189812 250000 250000 912276 1368414 2800 17331 3678 767 24576 118613 118613 0 54431 28783 25648 25648 OPERATING LEASE LIABILITY 245797 FINANCE LEASE LIABILITY 15184 260981 X 20893414 -118348 -118348 21011762 19343 19343 21031105 21064488 0 21064488 19343 19343 21083831 PART X, LINE 2: SPN EVALUATED ITS UNCERTAINTY IN INCOME TAXES FOR THE YEAR ENDED DECEMBER 31, 2022, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. X X X X 1 DAVIDSON & COMPANY 2127 CALIFORNIA STREET NW SUITE 1 WASHINGTON DC 20008 ADVISE ON MARKETING AND FUNDRAISING MATERIALS 0 734165 104959 629206 734165 104959 629206 AL AK AR CA CO CT DC FL GA HI IL KS KY LA ME MD MA MI MN MS MO NC ND NH NJ NM NV NY OH OK OR PA RI SC TN UT VA WA WI WV 1 ALASKA POLICY FORUM 7926 OLD SEWARD HIGHWAY ANCHORAGE AK 99518 264380206 501(C)(3) 175000 0 GENERAL OPERATING ASU PREP GLOBAL ACADEMY 1130E UNIVERSITY DRIVE TEMPE AZ 85281 821019991 501(C)(3) 37500 0 GENERAL OPERATING BADGER INSTITUTE 700 W VIRGINIA STREET SUITE 301 MILWAUKEE WI 532041515 391592727 501(C)(3) 79000 0 GENERAL OPERATING BEACON CENTER OF TENNESSEE 1200 CLINTON STREET SUITE 205 NASHVILLE TN 37203 201808567 501(C)(3) 318500 0 GENERAL OPERATING CALIFORNIA POLICY CENTER 18002 IRVINE BOULEVARD TUSTIN CA 92780 272870463 501(C)(3) 107188 0 GENERAL OPERATING CARDINAL INSTITUTE FOR WEST VIRGINIA POLICY 1632 QUARRIER ST CHARLESTON WV 25311 471932521 501(C)(3) 397000 0 GENERAL OPERATING CASCADE POLICY INSTITUTE 4850 SW SCHOLLS FERRY ROAD PORTLAND OR 97225 931045925 501(C)(3) 129500 0 GENERAL OPERATING CENTER FOR LAW AND POLICY 1747 PENNSYLVANIA AVENUE NW SUITE 800 WASHINGTON DC 20006 854286787 501(C)(3) 50000 0 GENERAL OPERATING CENTER OF THE AMERICAN EXPERIMENT 8421 WAYZATA BLVD SUITE 110 GOLDEN VALLEY MN 55426 363611426 501(C)(3) 125000 0 GENERAL OPERATING COMMONWEALTH FOUNDATION 225 STATE STREET HARRISBURG PA 17101 232473845 501(C)(3) 100000 0 GENERAL OPERATING EMPIRE CENTER FOR PUBLIC POLICY INC 30 SOUTH PEARL STREET ALBANY NY 12207 461987418 501(C)(3) 140000 0 GENERAL OPERATING EMPOWER MISSISSIPPI FOUNDATION 1000 NORTHPARK DRIVE RIDGELAND MS 39157 464565274 501(C)(3) 130000 0 GENERAL OPERATING FOUNDATION FOR GOVERNMENT ACCOUNTABILITY 15275 COLLIER BOULEVARD NAPLES FL 34119 242637507 501(C)(3) 195000 0 GENERAL OPERATING FREEDOM FOUNDATION 2403 PACIFIC AVENUE SOUTHEAST OLYMPIA WA 98501 752790350 501(C)(3) 100000 0 GENERAL OPERATING GEORGIA CENTER FOR OPPORTUNITY 333 RESEARCH COURT PEACHTREE CORNERS GA 30092 581928520 501(C)(3) 311000 0 GENERAL OPERATING GEORGIA PUBLIC POLICY FOUNDATION 3200 COBB GALLERIA PARKWAY ATLANTA GA 30339 581943161 501(C)(3) 215000 0 GENERAL OPERATING GOLDWATER INSTITUTE FOR PUBLIC POLICY 500 E CORONADO ROAD PHOENIX AZ 85004 860597661 501(C)(3) 75000 0 GENERAL OPERATING GRASSROOTS INSTITUTE OF HAWAII 1050 BISHOP STREET 508 HONOLULU HI 96813 990354937 501(C)(3) 55500 0 GENERAL OPERATING GREATHEARTS FOUNDATION 4801 E WASHINGTON STREET PHOENIX AZ 85034 823809856 501(C)(3) 37500 0 GENERAL OPERATING HEARTS OF EMPOWERMENT INC 1210 S GLEBE ROAD ARLINGTON VA 22204 371901353 501(C)(3) 50736 0 GENERAL OPERATING ILLINOIS POLICY INSTITUTE 190 SOUTH LASALLE STREET CHICAGO IL 60603 412057028 501(C)(3) 50000 0 GENERAL OPERATING INDEPENDENCE INSTITUTE 727 E 16TH AVENUE DENVER CO 80203 840990300 501(C)(3) 152500 0 GENERAL OPERATING INSPIRED LIFE INC 17335 130TH STREET APLINGTON IA 50604 854260192 501(C)(3) 125000 0 GENERAL OPERATING INSTITUTE FOR REFORMING GOVERNMENT 11731 W UNDERWOOD PARKWAY WAUWATOSA WI 53226 824034864 501(C)(3) 267000 0 GENERAL OPERATING IOWANS FOR TAX RELIEF FOUNDATION 2610 PARK AVENUE MUSCATINE IA 52761 421105304 501(C)(3) 22400 0 GENERAL OPERATING JOHN LOCKE FOUNDATION 4800 SIX FORKS RD STE 220 RALEIGH NC 27609 561656943 501(C)(3) 80000 0 GENERAL OPERATING JOSIAH BARTLETT CENTER FOR PUBLIC POLICY PO BOX 897 CONCORD NH 03301 223235650 501(C)(3) 75000 0 GENERAL OPERATING KANSAS POLICY INSTITUTE 12980 METCALF OVERLAND KS 66213 237047821 501(C)(3) 132500 0 GENERAL OPERATING LIBERTAS INSTITUTE 2183 W MAIN STREET LEHI UT 84043 455254794 501(C)(3) 240000 0 GENERAL OPERATING MACKINAC CENTER FOR PUBLIC POLICY 140 W MAIN STREET MIDLAND MI 486400568 382701547 501(C)(3) 100000 0 GENERAL OPERATING MISSISSIPPI CENTER FOR PUBLIC POLICY 520 GEORGE STREET JACKSON MS 39202 640797905 501(C)(3) 50000 0 GENERAL OPERATING OKLAHOMA COUNCIL OF PUBLIC AFFAIRS 1401 N LINCOLN BOULEVARD OKLAHOMA CITY OK 73104 731436375 501(C)(3) 70000 0 GENERAL OPERATING OPPORTUNITY ARKANSAS 700 9TH STREET STE 1K LITTLE ROCK AR 72202 883938322 501(C)(3) 23000 0 GENERAL OPERATING PALMETTO PROMISE INSTITUTE 1711 PENDLETON STREET COLUMBIA SC 29201 263077338 501(C)(3) 10000 0 GENERAL OPERATING PELICAN INSTITUTE FOR PUBLIC POLICY 400 POYDRAS STREET NEW ORLEANS LA 70130 261704791 501(C)(3) 350000 0 GENERAL OPERATING PEOPLE UNITED FOR PRIVACY FOUNDATION 5955 W PEORIA AVENUE SUITE 6282 GLENDALE AZ 85302 823439592 501(C)(3) 255000 0 GENERAL OPERATING PIONEER INSTITUTE FOR PUBLIC POLICY RESEARCH 185 DEVONSHIRE STREET SUITE 1101 BOSTON MA 02110 222632081 501(C)(3) 230000 0 GENERAL OPERATING PLATTE INSTITUTE FOR ECONOMIC RESEARCH 6910 PACIFIC STREET OMAHA NE 68106 814193623 501(C)(3) 165000 0 GENERAL OPERATING RESCHOOL 730 17TH STREET DENVER CO 80202 822877685 501(C)(3) 50000 0 GENERAL OPERATING SOUTH CAROLINA POLICY COUNCIL 1323 PENDLETON STREET COLUMBIA SC 29201 570835744 501(C)(3) 313000 0 GENERAL OPERATING TEXAS PUBLIC POLICY FOUNDATION 901 CONGRESS AVENUE AUSTIN TX 78701 742524057 501(C)(3) 135000 0 GENERAL OPERATING THE BUCKEYE INSTITUTE 88 EAST BROAD STREET SUITE 1300 COLUMBUS OH 43215 311278593 501(C)(3) 210000 0 GENERAL OPERATING THE JAMES MADISON INSTITUTE 100 N DUVAL STREET TALLAHASSEE FL 32301 592811908 501(C)(3) 72000 0 GENERAL OPERATING THE SHOW ME INSTITUTE 5297 WASHINGTON PLACE ST LOUIS MO 63108 201957878 501(C)(3) 50000 0 GENERAL OPERATING THOMAS JEFFERSON INSTITUTE 7011 DREAMS WAY COURT ALEXANDRIA VA 22315 510280185 501(C)(3) 35000 0 GENERAL OPERATING WISCONSIN INSTITUTE FOR LAW & LIBERTY INC 330 EAST KILBOURN AVENUE MILWAUKEE WI 53202 451606079 501(C)(3) 50000 0 GENERAL OPERATING YANKEE INSTITUTE 216 MAIN STREET HARTFORD CT 06106 521358144 501(C)(3) 100000 0 GENERAL OPERATING 48 0 PART I, LINE 2: ALL GRANTS WERE GIVEN BASED ON PROPOSALS SUBMITTED AND REVIEWED TO ENSURE EFFECTIVENESS AND COMPLIANCE WITH OUR MISSION AND 501(C)(3) STATUS. EACH GRANT REQUIRES A REPORT AT THE COMPLETION OF THE PROJECT, ALL OF WHICH WERE COLLECTED FOR PROJECTS COMPLETED IN 2022. X X X X 0 0 0 0 0 0 0 1 0 TRACIE J SHARP PRESIDENT AND CEO 377000 0 65000 0 545 0 39200 0 1645 0 483390 0 0 0 TONY WOODLIEF SR EXECUTIVE VP 230000 0 30000 0 386 0 0 0 22301 0 282687 0 0 0 REBECCA PAINTER VP OF DEVELOPMENT 190000 0 75000 0 350 0 31114 0 15560 0 312024 0 0 0 CARRIE CONKO SENIOR VP 185000 0 30000 0 345 0 35614 0 19840 0 270799 0 0 0 JULIE BURDEN SR DIRECTOR OF SPECIAL PROJECTS 158000 0 25000 0 294 0 27832 0 8438 0 219564 0 0 0 LYNN HARSH VP OF STRATEGY 150000 0 5000 0 306 0 0 0 2506 0 157812 0 0 0 CYNTHIA KILDUFF SR DIRECTOR OF INSTITUTIONAL GIVING 120000 0 35000 0 252 0 0 0 34471 0 189723 0 0 0 TODD DAVIDSON VP OF PROGRAMS 146250 0 10000 0 273 0 26761 0 9820 0 193104 0 0 0 JENNIFER THOMPSON LAUNCHPAD PROGRAM DIRECTOR 137523 0 12000 0 2324 0 11139 0 24476 0 187462 0 0 0 PART I, LINE 7 ALL BONUSES WERE NON-FIXED DISCRETIONARY AND ALL WERE PAID ON 12/30/22. X 3 54535 FMV 0 1 0 PART I, COLUMN (B): THE NUMBER IN THIS COLUMN REPRESENTS THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT COPY OF THE FEDERAL FORM 990 IS FIRST REVIEWED BY THE EXECUTIVE VICE PRESIDENT AND DIRECTOR OF FINANCE. THE DRAFT FORM 990 IS THEN REVIEWED AND APPROVED BY THE PRESIDENT. UPON THE PRESIDENT'S APPROVAL, IT IS FORWARDED TO THE BOARD AUDIT AND FINANCE COMMITTEE, OR AN APPROVED REPRESENTATIVE OF THE AUDIT AND FINANCE COMMITTEE PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED AND MONITORED ANNUALLY AND ALL SPN STAFF AND SPN BOARD DIRECTORS MUST SIGN THIS POLICY ON AN ANNUAL BASIS. COMPLIANCE WITH THIS POLICY IS MANDATORY AS PER SPN'S EMPLOYEE HANDBOOK. IF AT ANY TIME AN EMPLOYEE BELIEVES, OR HAS A REASON TO BELIEVE, THAT THERE IS A CONFLICT OF INTEREST TRANSACTION PRESENT, THEN HE/SHE HAS TO INFORM THE PRESIDENT OF THE EXISTENCE OF SUCH CONFLICT OR POTENTIAL CONFLICT. THE REPORTING EMPLOYEE MAY PARTICIPATE IN ANY DELIBERATIONS RELATED TO THE TRANSACTION ONLY IF THE EMPLOYEE DISCLOSES ALL MATERIAL FACTS. NO INDIVIDUAL SHALL BE REQUIRED TO RESIGN HIS OR HER POSITION BASED ON THE EXISTENCE OF A CONFLICT OF INTEREST. HOWEVER, IF THE BOARD OF DIRECTORS DETERMINE THAT SUCH A CONFLICT WOULD MAKE IT IMPOSSIBLE FOR THE EMPLOYEE TO PERFORM HIS OR HER DUTY WITH THE REQUISITE LEVEL OF LOYALTY AND INTEGRITY, THEN THE BOARD OF DIRECTORS MAY REQUIRE RESIGNATION. FORM 990, PART VI, SECTION B, LINE 15 STAFF COMPENSATION RECOMMENDATIONS ARE SUBMITTED TO THE BOARD OF DIRECTORS AS PART OF THE ANNUAL BUDGETING PROCESS. THE BOARD PERSONNEL COMMITTEE MAKES RECOMMENDATIONS FOR PRESIDENT AND OTHER OFFICERS AND KEY EMPLOYEES COMPENSATION AFTER AN EVALUATION THAT INCLUDES A REVIEW OF INDUSTRY STANDARDS AND PEER COMPENSATION PACKAGES. THIS EVALUATION IS COMPLETED PERIODICALLY WITH THE LAST ONE BEING COMPLETED DURING 2021. THE COMMITTEE SUBMITS ITS RECOMMENDATIONS FOR THE PRESIDENT'S AND OTHER OFFICERS AND KEY EMPLOYEES' COMPENSATION TO THE FULL BOARD OF DIRECTORS FOR DISCUSSION AND FINAL APPROVAL BEFORE BEING INCORPORATED INTO THE ANNUAL BUDGET. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 11G STATE POLICY ANALYSIS AND EDUCATION: PROGRAM SERVICE EXPENSES 1,008,151. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,008,151. LEADERSHIP DEVELOPMENT INITIATIVE: PROGRAM SERVICE EXPENSES 671,339. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 671,339. DEVELOPMENT CONSULTING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 195,325. TOTAL EXPENSES 195,325. OPERATIONS CONSULTING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 204,098. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 204,098. COMMUNICATION CONSULTING: PROGRAM SERVICE EXPENSES 1,482,996. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,482,996.