2023-11-15T10:17:47-06:00 2022-12-31 521186096 RUBINO AND COMPANY CHARTERED 6903 ROCKLEDGE DRIVE SUITE 300 BETHESDA MD 208171818 990 2022-01-01 510141872 NATIONAL COUNCIL ON PROBLEM GAMBLING INC NATI 2025479204 730 11TH STREET NW 601 WASHINGTON DC 20001 KEITH WHYTE EXECUTIVE DIRECTOR 2025479204 2023-11-14 1 KEITH WHYTE 999009999 0 KAY VOLLANS CPA P01404047 3015643636 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z KEITH WHYTE 730 11TH STREET NW 601 WASHINGTON DC 20001 2359479 0 X WWW.NCPGAMBLING.ORG X 1972 DC TO LEAD STATE AND NATIONAL STAKEHOLDERS IN THE DEVELOPMENT OF COMPREHENSIVE POLICY AND PROGRAMS FOR ALL THOSE AFFECTED BY PROBLEM GAMBLING IN ORDER TO IMPROVE SOCIETAL HEALTH AND WELLNESS BY REDUCING THE PERSONAL, SOCIAL AND ECONOMIC COSTS OF PROBLEM GAMBLING. 15 15 12 73 0 0 7581434 1588407 320039 726505 10686 15769 255 28798 7912414 2359479 0 257500 0 0 793423 1032544 0 0 50398 582319 1726077 1375742 3016121 6536672 -656642 7405741 6720932 331088 430819 7074653 6290113 X TO LEAD STATE AND NATIONAL STAKEHOLDERS IN THE DEVELOPMENT OF COMPREHENSIVE POLICY AND PROGRAMS FOR ALL THOSE AFFECTED BY PROBLEM GAMBLING IN ORDER TO IMPROVE SOCIETAL HEALTH AND WELLNESS BY REDUCING THE PERSONAL, SOCIAL AND ECONOMIC COSTS OF PROBLEM GAMBLING. 0 0 2046598 257500 311952 NCPG PROVIDES NATIONAL PUBLIC AWARENESS PROGRAMS, INCLUDINGA. NATIONAL PROBLEM GAMBLING HELPLINE 1-800-GAMBLER PROVIDES HELP, HOPE & INFORMATION 24/7/365 WITHOUT STIGMA OR SHAME; NATIONAL PROBLEM GAMBLING HELP REFERRAL RESOURCES INCLUDING TO TREATMENT FACILITIES AND CERTIFIED COUNSELORS; B. NATIONAL CONFERENCE ON GAMBLING ADDICTION & RESPONSIBLE GAMBLING IS THE OLDEST AND LARGEST ANNUAL EVENT PROVIDING EDUCATION AND TRAINING FOR PROFESSIONALS IN PROBLEM GAMBLING AND RESPONSIBLE GAMBLING, AS WELL AS THOSE IN RECOVERY; INCLUDES PRESENTATION OF NCPG'S NATIONAL AWARDS;C. EDUCATION: MONTHLY WEBINARS ON A WIDE RANGE OF PG & RG TOPICS; BESPOKE TRAININGS FOR ORGANIZATIONS ON REQUEST;D. MEMBERSHIP FOR INDIVIDUALS, AFFILIATES & ORGANIZATIONS. OUR 35 STATE AFFILIATES PROVIDE LOCAL SERVICES WHILE NCPG CONCENTRATES ON NATIONAL ISSUES & ACTIONS;E. PROBLEM GAMBLING AWARENESS MONTH (PGAM) ANNUALLY IN MARCH; F. GIFT RESPONSIBLY CAMPAIGN: ANNUAL PUSH IN DECEMBER BUT APPLICABLE ALL YEAR ROUND; G. STANDARDS AND VERIFICATION PROGRAMS FOR RESPONSIBLE GAMBLING IN INTERNET, LOTTERY, AND SOCIAL-MEDIA GAMBLING, AS WELL AS DAILY FANTASY SPORTS AND SPORTS BETTING; H. ON-CALL EXPERTISE ON ALL MATTERS PERTAINING TO PROBLEM GAMBLING AND RESPONSIBLE GAMBLING; I. NATIONAL COMMUNICATIONS, INCLUDING WEB SITE WITH A WIDE RANGE OF RESOURCES AND INFORMATION ON PROBLEM GAMBLING & RESPONSIBLE GAMBLING;J. NATIONAL MEDIA CONTACT AND SPOKESPERSON; K. TWO MICROSITES: 1) [RESPONSIBLEPLAY.ORG]. IS FOR THE APPROX 98% OF THE POPULATION THAT PARTICIPATE IN GAMBLING BUT DON'T HAVE A PROBLEM; AND 2) OPERATIONRESPONSIBLEGAMBLING.ORG PROVIDES TARGETED INFORMATION FOR THE MILITARY COMMUNITY, WHOSE PEOPLE ARE AT HIGHER RISK OF PROBLEM GAMBLING [IN 2022, WE AUGMENTED THE PUBLIC SERVICE STEMMING FROM OUR LANDMARK NATIONAL SURVEY ON GAMBLING ATTITUDES AND GAMBLING EXPERIENCES (NGAGE 1.0), WHICH INCLUDED SPORTS BETTING [SEE NCPGSURVEY.ORG]. WE PUBLISHED A WHITE PAPER WITH DETAILED FINDINGS FROM NGAGE 1.0. AND WE IMPLEMENTED A FOLLOW-UP SURVEY (NGAGE 2.0) THAT PROVIDES FOLLOW-UP AND BASELINE DATA WITH VALUABLE INSIGHTS FOR CRAFTING EFFECTIVE LEGISLATION AND REGULATIONS. IN THE FUTURE, BOTH CAN BE USED TO ANALYZE CHANGES IN GAMBLING BEHAVIOR AS SPORTS BETTING BECOMES LEGAL IN MORE STATES AND LEGALIZED GAMBLING CONTINUES TO EXPAND IN GENERAL IN THE U.S.CONTRIBUTIONS IN SUPPORT OF THESE PROGRAMS ARE INTEGRAL TO THEIR EXISTENCE, AS NCPG RECEIVES NO FEDERAL FUNDING AND MOST STAKEHOLDERS WOULD NOT BE ABLE TO AFFORD THE ACTUAL COSTS OF CONFERENCE REGISTRATION AND THESE AWARENESS PROGRAMS. THERE ARE NO FEDERAL AGENCIES TASKED WITH ADDRESSING GAMBLING ADDICTION. THE FEDERAL GOVERNMENT RECEIVES APPROX. $7B IN TAX INCOME FROM GAMBLING EACH YEAR. 704157 410259 NATIONAL CONFERENCE - NCPG PRODUCES THE ANNUAL NATIONAL CONFERENCE ON GAMBLING ADDICTION AND RESPONSIBLE GAMBLING, THE OLDEST AND LARGEST ANNUAL PROBLEM GAMBLING CONFERENCE IN THE WORLD. OVER 600 COUNSELORS AND TREATMENT PROFESSIONALS, STATE ADMINISTRATORS, PREVENTIONISTS, RESEARCHERS, REGULATORS, GAMBLING INDUSTRY AND LOTTERY EXECUTIVES, PEOPLE IN RECOVERY, LOVED ONES AND OTHER INTERESTED GROUPS ATTEND EACH YEAR FOR TRAINING AND CONTINUING EDUCATION. IN 2022 IT WAS HELD IN BOSTON, ,MA. THE LOCATION CHANGES EVERY YEAR TO OFFER EASIER ACCESS TO ALL REGIONS OF THE COUNTRY IN TURN. NCPG AND ITS PARTNERS OFFER A PROGRAM OF BOTH CUTTING-EDGE AND EVERGREEN TOPICS WITH HEADLINING SPEAKERS AND SESSIONS IN PREVENTION, EDUCATION, TREATMENT, ENFORCEMENT, RESEARCH, RECOVERY, REGULATION AND RESPONSIBLE GAMBLING, INCLUDING SPORTS BETTING AND NATIVE AMERICAN (TRIBAL) GAMING. 36270 4294 NCPG PROVIDES THE NATIONAL PROBLEM GAMBLING HELPLINE NETWORK (1-800-GAMBLER), MAKING LOCAL HELP FOR PROBLEM GAMBLING JUST ONE CALL AWAY ANYWHERE IN THE U.S. THE HELPLINE RECEIVES HUNDREDS OF THOUSANDS OF CALLS EACH YEAR, INSTANTLY ROUTED TO ONE OF 28 STATE OR REGIONAL CALL CENTERS, WHICH ARE OPERATED BY NCPG AFFILIATES, STATE AGENCIES, AND/OR VENDORS. THE NCPG HELPLINE IS THE ONLY SUCH '911' SERVICE IN THE U.S. FOR PEOPLE DEALING WITH GAMBLING PROBLEMS (INCLUDING FAMILY AND LOVED ONES) AND IS THE ONLY ACCESS TO HELP IN MANY STATES. THIS IS IMPORTANT ESPECIALLY WHERE CASINOS ARE CLUSTERED ON STATE BORDERS, WHERE THE STATE THAT AUTHORIZED THE CASINO MAY PROVIDE SERVICES FOR ITS OWN RESIDENTS, BUT THE NEIGHBORING STATE DOESN'T PROVIDE ANY SERVICES FOR ITS RESIDENTS WHO CROSSED THE BORDER TO GAMBLE. SIMILARLY, SPORTS EVENTS AND THEIR SPORTS-BETTING ADS ARE BROADCAST ACROSS STATE LINES AND OFTEN REACH INTO AREAS WHERE THERE ARE NO PROBLEM GAMBLING SERVICES. NCPG IS THE ONLY NATION-WIDE PROVIDER OF SERVICES AND TRAINING TO FACILITATE ACCESS AND TREATMENT FOR GAMBLING PROBLEMS. WE ALSO PROVIDE EXPANDED HELPLINE SERVICES VIA TEXTING AND ONLINE CHAT IN ALL 50 STATES, UTILIZING THE MOBILE DEVICES THAT ARE NOW SO POPULAR BOTH FOR COMMUNICATIONS AND MOBILE GAMBLING, ESPECIALLY AMONG YOUNGER PEOPLE. SOME STATE AGENCIES OR AFFILIATES REIMBURSE NCPG FOR SOME OF THESE COSTS, BUT MOST DO NOT, AND NCPG RECEIVES NO FEDERAL FUNDING. THIS NATIONWIDE SERVICE IS COMPLETELY FUNDED BY NCPG'S MEMBERS AND DONORS, INCLUDING THOSE THAT ARE PART OF OUR LEADERSHIP CIRCLE. 28798 28798 2787025 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 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 15 0 1 12 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 1 1 1 1 1 0 1 1 0 1 1 1 1 1 1 0 0 CO X KEITH WHYTE 2025479204 730 11TH STREET NW 601 WASHINGTON DC 20001 PHIL SHERWOOD PRESIDENT 1.00 X X 0 0 0 JEFF WASSERMAN VICE PRESIDENT 1.00 X X 0 0 0 DEREK LONGMEIER TREASURER 1.00 X X 0 0 0 SUSAN SHERIDAN TUCKER SECRETARY 1.00 X X 0 0 0 RAQUEL BUARI DIRECTOR 1.00 X 0 0 0 MICHAEL BURKE DIRECTOR 1.00 X 0 0 0 HEATHER CHAPMAN DIRECTOR 1.00 X 0 0 0 JEFF DEREVENSKY DIRECTOR 1.00 X 0 0 0 MARY DREXLER DIRECTOR 1.00 X 0 0 0 MAUREEN GREELEY DIRECTOR 1.00 X 0 0 0 TED HARTWELL DIRECTOR 1.00 X 0 0 0 WILEY HARWELL DIRECTOR 1.00 X 0 0 0 GINA PARZIALE DIRECTOR 1.00 X 0 0 0 CARLA SCHAFFER DIRECTOR 1.00 X 0 0 0 MARC POTENZA DIRECTOR 1.00 X 0 0 0 KEITH WHYTE EXECUTIVE DIRECTOR 40.00 X 132742 0 33486 BARBARA A ROLLINS DEP DIR FOR ADVANCE 40.00 X 122898 0 21339 CAITLIN HUBLE DIR OF COMMUNICATION 40.00 X 111624 0 0 367264 0 54825 3 0 1 0 LIMINAL ENTERPRISES LLC 18145 FURROW RD MONUMENT CO 80132 BRAND LAUNCH & WEB DEVELOPMENT 133442 1 688295 900112 1588407 CONFERENCE INCOME 611430 410259 410259 AWARENESS AND TRAINING 611430 311652 311652 HELPLINE 611430 4294 4294 CONTINUING EDUCATION 611430 300 300 726505 15769 15769 MISCELLANEOUS INCOME 611430 28798 28798 28798 2359479 755303 0 15769 X 257500 257500 166227 109710 26596 29921 705000 588890 114588 1522 4067 4067 88635 88635 68615 63580 3885 1150 8724 8724 115754 115754 8382 8382 762547 688975 73572 17464 17464 222117 155198 66919 48075 41846 6229 58038 58038 58080 41074 17006 423143 404651 18492 3753 3753 OVERHEAD ALLOCATION 0 427781 -445586 17805 3016121 2787025 178698 50398 1307946 2478728 1156065 1159292 4174384 2444843 37000 31529 15589 15589 0 0 720212 596406 10134 10134 7405741 6720932 31028 62266 300060 368553 331088 430819 X 848299 1535683 6226354 4754430 7074653 6290113 7405741 6720932 -656642 -127898 0 X X 0 1 X 1 0 X 1477466 1312050 1199634 7581434 1588407 13158991 1477466 1312050 1199634 7581434 1588407 13158991 6680689 6478302 4270 6225 5061 10686 15769 42011 493 1808 2358 255 28798 33712 13234714 1906606 0.48950 0.48550 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2018 AMOUNT: $ 493. 2019 AMOUNT: $ 1,808. 2020 AMOUNT: $ 2,358. 2021 AMOUNT: $ 255. 2022 AMOUNT: $ 28,798. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 24500 0 24500 2991720 3016220 300811 75203 0 0 237105 198365 212574 300811 948855 1423283 13965 9925 12550 24500 60940 59276 49591 53144 75203 237214 355821 24500 24500 PART II-A, LINE 1B WE PURSUED THE GRIT ACT, WHICH STANDS FOR THE GAMBLING ADDICTION RECOVERY, INVESTMENT, AND TREATMENT ACT. THE BILL WOULD TAKE HALF OF THE SPORTS BETTING EXCISE TAX REVENUE AND DEVOTE IT TO PROBLEM GAMBLING TREATMENT AND RESEARCH THROUGH BLOCK GRANTS TO FEDERAL HEALTH AGENCIES. THE BILL WAS NOT INTRODUCED IN 2022 AND HAS NOT BEEN INTRODUCED YET THIS YEAR. 15589 15589 0 0 X 2223199 -127898 -127898 2351097 8382 8382 2359479 3007739 0 3007739 8382 8382 3016121 PART X, LINE 2: THE COUNCIL IS EXEMPT FROM TAXES, UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. NO PROVISION FOR INCOME TAXES IS REQUIRED FOR THE YEAR ENDED DECEMBER 31, 2022, SINCE THE COUNCIL HAD NO NET UNRELATED BUSINESS INCOME IN EITHER YEAR. HOWEVER, TAX YEARS ENDED DECEMBER 31, 2019 THROUGH 2021 REMAIN OPEN TO EXAMINATION BY THE TAXING JURISDICTIONS TO WHICH THE COUNCIL IS SUBJECT, AND THEY HAVE NOT BEEN EXTENDED BEYOND THE APPLICABLE STATUTE OF LIMITATIONS. THE COUNCIL HAS A PROCESS IN PLACE TO ENSURE THE MAINTENANCE OF ITS EXEMPT-STATUS; TO IDENTIFY AND REPORT UNRELATED BUSINESS INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. THE COUNCIL HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. 0 OKLAHOMA ASSOC FOR PROBLEM AND COMPULSIVE GAMBLING INC 501 E ALAMEDA SUITE E NORMAN OK 73071 611486939 501(C)(3) 24500 0 GRANT FOR PREVENTION PROGRAM IN OKLAHOMA, I AM NATIVE DEDICATED TO NATIVES (IAMNDN) YOUTH PROJECT VISION Y COMPROMISO 1000 ALAMEDA STREET THIRD FLOOR LOS ANGELES CA 90012 320071651 501(C)(3) 36500 0 GRANT FOR PREVENTION PROGRAM IN CALIFORNIA, NO JUEGUES TU VIDA (DONT PLAY YOUR LIFE) NICASA NFP 31979 N FISH LAKE ROAD ROUND LAKE IL 60073 362605412 501(C)(3) 36500 0 GRANT FOR PREVENTION PROGRAM IN ILLINOIS, TEEN PROBLEM GAMBLING GROUP TOWSON UNIVERSITY FOUNDATION INC 8000 YORK ROAD HEALTH COUNSELING CENTER TOWSON UNIVERSITY TOWSON MD 21252 520939453 501(C)(3) 40000 0 GRANT FOR PREVENTION PROGRAM IN MARYLAND, TIGERS PLAY RESPONSIBLY VOLUNTEERS OF AMERICA OF OREGON INC 3910 SE STARK STREET PORTLAND OR 97214 930395591 501(C)(3) 40000 0 GRANT FOR PREVENTION PROGRAM IN OREGON, DEVELOPMENT OF A PEER-DRIVEN PROBLEM GAMBLING PREVENTION CAMPAIGN TARGETING STUDENT ATHLETES OHIO IN ARABIC FOUNDATION 1335 DUBLIN ROAD SUITE A213 COLUMBUS OH 43212 881500407 501(C)(3) 40000 0 GRANT FOR PREVENTION PROGRAM IN OHIO, "LET ME TELL YOU WHY" FREEDOM HOUSE OF MECKLENBURG INC PO BOX 495 GASTONIA NC 28053 311653895 501(C)(3) 40000 0 GRANT FOR PREVENTION PROGRAM IN NORTH CAROLINA, PROBLEM GAMBLING PRIMARY AND SECONDARY PREVENTION CURRICULUM DEVELOPMENT AND IMPLEMENTATION IN CHARLOTTE-MECKLENBURG SCHOOLS 7 0 1 X X 0 0 0 0 0 0 0 0 0 KEITH WHYTE EXECUTIVE DIRECTOR 132742 0 0 0 0 0 3982 0 29504 0 166228 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP IS AVAILABLE IN THREE DIFFERENT CATEGORIES: INDIVIDUAL, AFFILIATE AND ORGANIZATIONAL. INDIVIDUAL MEMBERSHIPS ARE FOR ONE INDIVIDUAL AND ARE OFFERED IN FIVE CATEGORIES: INDIVIDUAL, INDIVIDUAL PLUS, HONORED SENIOR, STUDENT, AND MILITARY. THREE-YEAR MEMBERSHIPS ARE AVAILABLE AS WELL AS LIFETIME MEMBERSHIP. SOME STATE AFFILIATE CHAPTERS OF NCPG OFFER JOINT MEMBERSHIPS, WHICH ARE INDIVIDUAL MEMBERSHIPS IN BOTH THAT STATE AND THE NATIONAL COUNCILS, PROVIDING A SUBSTANTIAL DISCOUNT ON THE NATIONAL MEMBERSHIP AS WELL AS INCREASED SUPPORT AND INVOLVEMENT FOR THE STATE CHAPTER. STATE AFFILIATE MEMBERS PROVIDE LOCAL SERVICES AND ADVOCACY, WHILE NCPG FOCUSES ON NATIONAL POLICIES, STANDARDS AND EDUCATION, INCLUDING FEDERAL ADVOCACY AND BROAD ADVOCACY TRAINING. NCPG RECOGNIZES ONLY ONE AFFILIATE PER STATE AND THEY ARE SUBJECT TO SPECIFIC STANDARDS AND ANNUAL STATUS RENEWAL. ORGANIZATIONAL MEMBERSHIP IS FOR CORPORATIONS AND OTHER BUSINESSES, NONPROFIT ORGANIZATIONS, AND GOVERNMENT AGENCIES, INCLUDING TRIBAL ENTITIES. THERE ARE THREE LEVELS. NONPROFITS AND GOVERNMENT AGENCIES MAY PARTICIPATE USING SUBSTANTIALLY DISCOUNTED RATES. DEPENDING ON THE LEVEL CHOSEN, A NUMBER OF STAFF OR BOARD MEMBERS ARE ENTITLED TO INDIVIDUAL MEMBERSHIPS AS PART OF THE BENEFITS OF THE ORGANIZATIONAL MEMBERSHIP. ORGANIZATIONAL MEMBERS ARE PROVIDED PUBLIC RECOGNITION ON OUR WEBSITE. FORM 990, PART VI, SECTION A, LINE 7A AS STIPULATED IN OUR BY-LAWS, NCPG MEMBERS NOMINATE AND ELECT OUR BOARD MEMBERS: 3 FROM OUR INDIVIDUAL MEMBERS, 3 FROM OUR ORGANIZATIONAL MEMBERS, 9 FROM OUR AFFILIATE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B CHANGES IN OUR BY-LAWS ARE SUBJECT TO APPROVAL BY OUR MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE NCPG BOARD OF DIRECTORS DELEGATES THE DUTY OF REVIEWING THE 990 PRIOR TO FILING TO ITS FINANCE COMMITTEE AND SENIOR STAFF, WHO REVIEW THE 990 DURING THE PROCESS OF FINALIZING IT. FORM 990, PART VI, SECTION B, LINE 12C EXECUTIVE DIRECTOR ANNUALLY ISSUES THE CONFLICT-OF-INTEREST POLICY. BOARD MEMBERS ARE REQUIRED TO SIGN AND SUBMIT A FORM STATING ANY CONFLICTS, WHICH ARE REVIEWED AND MAINTAINED AS A FILE; AND TO NOTIFY STAFF & BOARD IF ANY ADDITIONAL CONFLICTS ARISE DURING THAT YEAR OF THEIR BOARD TERM. FORM 990, PART VI, SECTION B, LINE 15A BOARD REVIEWS AND APPROVES COMPENSATION OF THE EXECUTIVE DIRECTOR. EXECUTIVE DIRECTOR USES BUDGET AND MARKET DATA TO DETERMINE COMPENSATION OF THE ORGANIZATION'S OFFICERS AND/OR KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST PART VI, SECTION B, LINE 10B: THERE ARE 35 STATE AFFILIATE CHAPTERS AFFILIATES ARE NOT-FOR-PROFIT ORGANIZATIONS THAT HAVE IMPLEMENTED A COMPREHENSIVE PROGRAM IN PROBLEM GAMBLING AND HAVE COMPLETED A FORMAL APPLICATION AND REVIEW PROCESS WITH NCPG. EACH CHAPTER IS REQUIRED TO UNDERGO AN ANNUAL AFFILIATE RENEWAL PROCESS TO ENSURE THAT THEIR OPERATIONS FULFILL OUR MUTUAL MISSION AND MEET BASIC REQUIREMENTS. THE AFFILIATE CHAPTERS HAVE A CHARTER DOCUMENT THAT GOVERNS HOW THEY WORK TOGETHER IN COMMITTEE AND WITH NCPG. BOTH THE CHARTER AND THE RENEWAL DOCUMENTS ARE REVIEWED ANNUALLY. FORM 990, PART IX, LINE 11G OUTREACH & DEVELOPMENT: PROGRAM SERVICE EXPENSES 106,485. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 106,485. PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 582,490. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 582,490. CONSULTING EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 73,572. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 73,572. FORM 990, PART XII, LINE 2C: THE BOARD'S FINANCE COMMITTEE, WITH ASSISTANCE FROM THE EXECUTIVE DIRECTOR, SELECTS THE AUDIT FIRM EACH YEAR. THE SELECTION IS PUT OUT TO BID AT LEAST EVERY THREE YEARS.