2024-01-22T18:37:31-06:00 2023-04-30 440160260 FORVIS LLP 500 RIDGEFIELD COURT ASHEVILLE NC 28806 990 2022-05-01 560623948 PENLAND SCHOOL OF CRAFT PENL 8287652359 PO BOX 37 PENLAND NC 287650037 MARIA HALL EXECUTIVE DIRECTOR 8287652359 2024-01-22 1 MARIA HALL 999009999 1 AMY BIBBY P00445891 8282542254 2024-01-22 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MARIA HALL PO BOX 37 PENLAND NC 287650037 9286660 0 X WWW.PENLAND.ORG X 1929 NC THE MISSION OF PENLAND SCHOOL OF CRAFT IS TO MAKE LIVES MEANINGFUL THROUGH MAKING. 35 35 89 258 0 0 4233372 4345103 2509825 3258240 953843 819124 498377 462656 8195417 8885123 70000 120000 0 0 3460454 3754415 0 0 613670 4303878 5085222 7834332 8959637 361085 -74514 77347904 77304858 4384446 4458690 72963458 72846168 X 1. PENLAND SCHOOL OF CRAFT IS AN INTERNATIONAL CENTER FOR CRAFT EDUCATION. ITS FULL-IMMERSION EDUCATIONAL PROGRAMMING, RESIDENCIES, GALLERY, AND RETREAT SETTING MAKE IT A MODEL OF EXPERIENTIAL LEARNING AND A LEADER IN THE FIELD. PENLAND WELCOMES EVERYONE AND BRINGS TOGETHER PEOPLE OF ALL AGES, WALKS OF LIFE, AND LEVELS OF ARTISTIC EXPERIENCE AND PROFICIENCY TO SHARE IN THE OFTEN TRANSFORMATIVE EXPERIENCE OF LEARNING HAND SKILLS AND WORKING IN THE CONTEXT OF A SUPPORTIVE, CREATIVE COMMUNITY. 0 0 6689582 120000 3363725 PENLAND SCHOOL OF CRAFT IS AN INTERNATIONAL CENTER FOR CRAFT EDUCATION. PENLAND OFFERS ONE-WEEK TO EIGHT-WEEK WORKSHOPS IN BOOKS AND PAPER, CLAY, DRAWING, GLASS, IRON, METALS, PHOTOGRAPHY, PRINTMAKING, TEXTILES, WOOD AND LETTERPRESS STUDIOS. THE SCHOOL ALSO SPONSORS ARTISTS' RESIDENCIES, EDUCATIONAL OUTREACH PROGRAMS, AND A CRAFT GALLERY. IN A TYPICAL YEAR, WE SERVE APPROXIMATELY 1,400 STUDENTS AND 16,000 VISITORS. PLEASE SEE SCHEDULE O FOR A CONTINUATION OF PROGRAM SERVICE ACCOMPLISHMENTS.STUDIO CLASSES: PENLAND'S ADULT CRAFT EDUCATION PROGRAM OFFERS PROFESSIONAL TRAINING IN BOOKS, PAPER, CLAY, DRAWING, PAINTING, GLASS, IRON, LETTERPRESS, PRINT, METALS, PHOTOGRAPHY, TEXTILES, AND WOOD IN 16 STUDIOS. IN FY23, PENLAND SERVED 1,328 STUDENTS IN ADULT CRAFT WORKSHOPS. EIGHT PROFESSIONAL ARTISTS WORKED AND LIVED AT PENLAND IN FY23 AS PART OF OUR THREE-YEAR RESIDENT ARTIST PROGRAM. RESIDENT ARTISTS 2021-2024: DANIEL GARVER (CERAMICS), BFA, UNIVERSITY OF WISCONSIN-MILWAUKEE; SEAN O'CONNELL (CERAMICS), MFA, ROCHESTER INSTITUTE OF TECHNOLOGY; AND SARAH VAUGHAN (GLASS), MFA, ROCHESTER INSTITUTE OF TECHNOLOGY. RESIDENTS 2020-2023: ADAM ATKINSON (MIXED MEDIA), MFA, EAST CAROLINA UNIVERSITY; EVERETT HOFFMAN (MIXED MEDIA), MFA, VIRGINIA COMMONWEALTH UNIVERSITY; ELLIE RICHARDS (WOOD), MFA, ARIZONA STATE UNIVERSITY; ADAM WHITNEY (METALS), BFA, VIRGINIA COMMONWEALTH UNIVERSITY; AND JULIA HARRISON (METALS), MFA, UNIVERSITY OF WASHINGTON. PENLAND'S CORE FELLOWSHIP PROGRAM CONTINUES TO SUPPORT 8 EMERGING ARTISTS WHO EXCHANGE TWO YEARS OF PART-TIME WORK FOR TUITION, ROOM, BOARD, AND STUDIO SPACE. CORE FELLOWS 2021-2023: LISA NGUYEN (WOOD), BA, SAN DIEGO STATE UNIVERSITY; CELIA SHAHEEN (TEXTILES); AND LILY WILKINS (MIXED MEDIA), BFA, MARYLAND INSTITUTE COLLEGE OF ART. CORE FELLOWS 2023-2025: KIMBERLY JO (CROSS-DISCIPLINARY), BFA, HARTFORD ART SCHOOL; BRADON LOPEZ (GLASS), BFA, TYLER SCHOOL OF ART; NICHOLAS MCDONALD (MIXED MEDIA), BA, LYON COLLEGE; GRACE ANNE ODOM (METALS, PHOTOGRAPHY), BA, HENDRIX COLLEGE; AND AMAL TAMARI (CLAY), BA, EARLHAM COLLEGE. WINTER RESIDENCIES PROVIDED 131 ARTISTS WITH INDEPENDENT CREATIVE TIME IN PENLAND'S 16 STATE-OF-THE-ART STUDIOS DURING JANUARY 2023. WE OFFERED TWELVE DISTINGUISHED FELLOWSHIPS TO ARTISTS OF COLOR, AND FELLOWSHIPS TO TWO HBCU EDUCATORS, FOR TWO-WEEK WINTER RESIDENCIES AT NO COST TO THE ARTISTS. WE ALSO OFFERED 62 ADDITIONAL PARTIAL FELLOWSHIPS TO REMOVE THE WINTER RESIDENCY FEE.THE PENLAND GALLERY & VISITORS CENTER HOSTED 6,528 VISITORS AND EXHIBITED THE WORK OF 189 ARTISTS. COMMUNITY COLLABORATIONS PROGRAMS PROVIDED EXPERIENTIAL ARTS EDUCATION FOR 1,676 CHILDREN AND 1,876 ADULTS THROUGH TEACHING ARTIST IN THE SCHOOLS, SUBS WITH SUITCASES, SUMMER CAMP, AFTERSCHOOL WORKSHOPS, COMMUNITY OPEN HOUSE, COMMUNITY EVENTS, AND OTHER INITIATIVES. THE JANE KESSLER MEMORIAL ARCHIVES AT PENLAND COLLECTS AND PRESERVES UNIQUE MATERIALS THAT CAPTURE THE RICH HISTORY OF THE SCHOOL; WE NOW PROVIDE LINKS TO OUR DIGITIZED AUDIOVISUAL MATERIALS. 6689582 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 231 0 1 89 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 35 35 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X X BETH SHUPE 8287652359 PO BOX 37 PENLAND NC 28765 FRED SANDERS CHAIR 15.00 X X 0 0 0 RICH OSBORNE PAST CHAIR 15.00 X X 0 0 0 LILLIAN GIORNELLI VICE CHAIR 15.00 X X 0 0 0 DAVID BRODY TREASURER 15.00 X X 0 0 0 CATHY ADELMAN SECRETARY 15.00 X X 0 0 0 JUDY ALEXANDER BOARD MEMBER 2.00 X 0 0 0 FRED BEAUJEU-DUFOUR BOARD MEMBER 2.00 X 0 0 0 SHARIF BEY BOARD MEMBER 2.00 X 0 0 0 EDWARD BRESLER BOARD MEMBER 2.00 X 0 0 0 NANCY BURLESON BOARD MEMBER 2.00 X 0 0 0 CRITZ CAMPBELL BOARD MEMBER 2.00 X 0 0 0 LINDA CARTER BOARD MEMBER 2.00 X 0 0 0 DIANE CHARNOV BOARD MEMBER 2.00 X 0 0 0 KATHARINE DESHAW BOARD MEMBER 2.00 X 0 0 0 DAIL DIXON BOARD MEMBER 2.00 X 0 0 0 ONAY CRUZ GUTIERREZ BOARD MEMBER 2.00 X 0 0 0 JAMES HACKNEY BOARD MEMBER 2.00 X 0 0 0 VIRGINIA KRAUS BOARD MEMBER 2.00 X 0 0 0 VINCENT MARTINEZ BOARD MEMBER 2.00 X 0 0 0 WENDY MARUYAMA BOARD MEMBER 2.00 X 0 0 0 SARA MCDONNELL BOARD MEMBER 2.00 X 0 0 0 STEVE MILLER BOARD MEMBER 2.00 X 0 0 0 MERRILY ORSINI BOARD MEMBER 2.00 X 0 0 0 COREY PEMBERTON BOARD MEMBER 2.00 X 0 0 0 ALAN PETERSON BOARD MEMBER 2.00 X 0 0 0 DAN PRICE BOARD MEMBER 2.00 X 0 0 0 ILA PROUTY BOARD MEMBER 2.00 X 0 0 0 ROB PULLEYN BOARD MEMBER 2.00 X 0 0 0 CHE RHODES BOARD MEMBER 2.00 X 0 0 0 LOIS RUSSELL BOARD MEMBER 2.00 X 0 0 0 RUSS SIZEMORE BOARD MEMBER 2.00 X 0 0 0 ABRAHAM THOMAS BOARD MEMBER 2.00 X 0 0 0 PAUL ANDREW WANDLESS BOARD MEMBER 2.00 X 0 0 0 VINCE WATCHORN BOARD MEMBER 2.00 X 0 0 0 BRENDA WHEELER BOARD MEMBER 2.00 X 0 0 0 JULIA WILSON BOARD MEMBER 2.00 X 0 0 0 HIROKO YAMADA BOARD MEMBER 2.00 X 0 0 0 MARIA HALL DIRECTOR 60.00 X 151795 0 11983 SUSAN MCDANIEL DIRECTOR OF FINANCE 50.00 X 82672 0 7014 234467 0 18997 1 0 1 0 VIRANT DESIGN 551 SUNSET DRIVE ASHEVILLE NC 28804 CONSTRUCTION 316696 1 16124 106992 4221987 186435 4345103 TUITION, ROOM/BOARD, FEES 611610 2855228 2855228 GALLERY 900099 403012 403012 3258240 449273 449273 105485 0 105485 105485 105485 372000 0 2149 372000 -2149 369851 369851 373256 16124 199579 173677 173677 321858 199809 122049 122049 MISCELLANEOUS 900099 37494 37494 UPS & POSTAGE SALES 900099 16188 16188 VISITOR MEALS 900099 7763 7763 61445 8885123 3363725 0 1176295 X 120000 120000 209467 177768 31699 2744548 2017665 374256 352627 61664 40179 13226 8259 513971 350492 117868 45611 224765 156966 38257 29542 224773 139125 64708 20940 1329109 753720 500965 74424 27781 27781 482481 442582 39047 852 99101 43972 25150 29979 387866 378715 9151 36392 9478 11536 15378 3303 3077 226 65238 65238 1353147 1258287 94860 280309 225119 55190 FOOD 319932 319932 COMMISSIONS 238588 238588 EQUIPMENT AND MAINTENAN 103943 103943 MISCELLANEOUS 57240 26965 30199 76 76019 32996 38966 4057 8959637 6689582 1656385 613670 895603 337003 5347796 7284926 319906 273754 276294 295904 143205 144128 38248535 16107947 22121789 22140588 45255828 43977335 2987483 2824960 0 26260 77347904 77304858 668859 709348 1975909 2046444 1739678 1702898 4384446 4458690 X 25744495 25659914 47218963 47186254 72963458 72846168 77347904 77304858 X -74514 -16918 -25858 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 46032187 275286 498054 2228639 44576888 53416259 1040564 -6236656 2187980 46032187 40755602 419146 14027072 1785561 53416259 44307823 598224 -951572 3198873 40755602 18338777 25717216 1003970 752140 44307823 0.05501 0.94499 0.00000 0 0 3530966 3530966 28704138 13799981 14904157 4800600 2307966 2492634 1212831 1212831 22140588 X 9241735 -16918 373530 356612 8885123 0 8885123 9359025 399388 399388 8959637 0 8959637 PART V, LINE 4: PENLAND'S ENDOWMENT FUNDS PROVIDE SUPPORT FOR BOTH PROGRAMS AND OPERATIONS, AND SCHOLARSHIPS TO MEET THE NEEDS OF TALENTED STUDENTS WITH LIMITED RESOURCES. PART X, LINE 2: THE SCHOOL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, THE ACCOMPANYING FINANCIAL STATEMENTS DO NOT REFLECT A PROVISION OR LIABILITY FOR FEDERAL AND STATE INCOME TAXES. THE SCHOOL HAS DETERMINED THAT IT DOES NOT HAVE ANY MATERIAL UNRECOGNIZED TAX BENEFITS OR OBLIGATIONS AS OF APRIL 30, 2023. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES IN FORM 990, PART VIII 199,579. COST OF GOODS SOLD IN FORM 990, PART VIII 199,809. CHANGE IN BENEFICIAL INTEREST -25,858. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 199,579. COST OF GOODS SOLD IN FORM 990, PART VIII 199,809. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 DIVERSITY & INCLUSION PENLAND WELCOMES EVERYONE PENLAND SCHOOL OF CRAFT BELIEVES THAT DIVERSITY AND INCLUSION ARE ESSENTIAL TO FULFILLING ITS MISSION. WE WANT TO INSPIRE AND NURTURE THE HUMAN SPIRIT, AND WE VALUE THE PERSPECTIVES AND CONTRIBUTIONS OF ALL PEOPLE. WE WANT THE PENLAND EXPERIENCE TO INCLUDE VARIED IDEAS, WORLD VIEWS, AND PERSONAL CHARACTERISTICS. PENLAND IS COMMITTED TO BEING A COMMUNITY THAT WELCOMES AND RESPECTS EVERYONE REGARDLESS OF AGE, ABILITY, ETHNICITY, RACE, RELIGION, PHILOSOPHICAL OR POLITICAL BELIEFS, SEXUAL ORIENTATION, GENDER IDENTITY OR EXPRESSION, NATIONALITY, GEOGRAPHIC ORIGIN, AND SOCIOECONOMIC STATUS. WE ARE COMMITTED TO PROVIDING AN ENVIRONMENT FREE OF DISCRIMINATION. SCHEDULE E, PART I, LINE 6 THE ORGANIZATION RECEIVES SUPPORT FROM THE NORTH CAROLINA ARTS COUNCIL, THE NATIONAL ENDOWMENT FOR THE ARTS, THE NATIONAL ENDOWMENT FOR HUMANITIES, AND MITCHELL COUNTY SCHOOLS. THE FUNDS ARE USED TO SUPPORT PENLAND'S EDUCATIONAL PROGRAMS. ANNUAL BENEFIT AUCTION 307478 16124 291354 44308 37291 117980 WORK STUDY AUCTION 81902 81902 389380 16124 373256 44308 37291 117980 199579 173677 1 INDIVIDUAL ARTIST SUPPORT 12 120000 PART I, LINE 2: ALL RECIPIENTS COMPLETE AN ONLINE APPLICATION THROUGH SLIDEROOM WHICH INCLUDES A PROJECT PROPOSAL AND DESCRIPTION OF HOW THEY WILL APPLY THE GRANT FUNDS FOR FUTURE CREATIVE ENDEAVORS. SINCE MOST OF THE RECIPIENTS FOR THESE GRANTS HAVE COMPLETED ONE OF OUR COMPETITIVE PROGRAMS (I.E. CORE FELLOWSHIP OR RESIDENT ARTIST PROGRAM) THEY ARE PRE-VETTED THROUGH AN EXTENSIVE REVIEW PROCESS BY A GUEST COMMITTEE OF ART PROFESSIONALS. THEY SUBMIT CV, BIO INFO, REFERENCES, AND ANSWERS TO A SERIES OF QUESTIONS TO ASCERTAIN THEIR GOALS AND HOW THESE ALIGN WITH PENLAND'S PROGRAMS. VISITING ARTISTS WHO HAVE NOT COMPLETED A PENLAND PROGRAM ARE IDENTIFIED BASED ON THE FOLLOWING CRITERIA: PROFESSIONAL ENGAGEMENT WITHIN THE FIELD THROUGH EXHIBITIONS, TEACHING, AND OTHER CONTRIBUTIONS; WORK SAMPLES THAT SHOW A LEVEL OF PROFICIENCY AND A DISTINCT POINT OF VIEW ASSOCIATED WITH MID-CAREER OR ESTABLISHED PROFESSIONAL LEVEL; THEY HAVE THE EXPERIENCE NECESSARY TO EXECUTE PROFESSIONAL WORKS IN OUR STUDIOS WITH NO INSTRUCTION AND LIMITED ASSISTANCE; THEY SELF-IDENTIFY AS BELONGING TO A GROUP THAT HAS BEEN HISTORICALLY UNDERREPRESENTED OR MARGINALIZED WITHIN OUR FIELD. X 1 0 X X X X 0 0 0 0 0 0 0 0 0 MARIA HALL DIRECTOR 126795 0 25000 0 0 0 4761 0 7222 0 163778 0 0 0 PART I, LINE 1A THE ORGANIZATION REQUIRES THE EXECUTIVE DIRECTOR TO RESIDE ON CAMPUS AND THEREFORE HOUSING IS PROVIDED. DUE TO THIS BEING A REQUIREMENT OF THE ORGANIZATION AND FOR THE EMPLOYERS CONVENIENCE IT IS EXCLUDED FROM TAXABLE INCOME. THE ESTIMATED VALUE OF THE HOUSING PROVIDED IS $12,000 ANNUALLY. X 14 81920 FMV X 2 46424 FMV X PRINTER INK 1 48062 FMV X ADVERTISEMENTS 1 5044 FMV X CAMERA EQUIPMENT 1 4985 FMV 0 1 0 PAGE 3, PART IV, LINE 8 WITHIN THE ORGANIZATION'S ARCHIVES THERE IS A SMALL COLLECTION OF ART. THE COLLECTION MAY BE USED FOR EDUCATIONAL AND EXHIBIT PURPOSES FOR STUDENT AND PUBLIC ENJOYMENT. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY AN INDEPENDENT ACCOUNTANT AND REVIEWED AND APPROVED BY THE AUDIT COMMITTEE. UPON APPROVAL BY THE COMMITTEE, THE RETURN WAS PRESENTED TO THE ENTIRE BOARD OF TRUSTEES FOR ITS APPROVAL. THE BOARD RECEIVES THE COMPLETED FORM 990 FOR REVIEW AT THE BOARD MEETING. THE 990 IS FILED AFTER THE FINAL APPROVAL BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C UNDER THE CONFLICT POLICY FOR THE PENLAND SCHOOL OF CRAFT BOARD OF TRUSTEES, IT IS THE POLICY THAT MEMBERS OF THE BOARD SHALL AVOID CONFLICTS OF INTEREST AND ANY CONDUCT WHICH MAY SUGGEST THE APPEARANCE OF IMPROPRIETY WHEN EXERCISING THAT RESPONSIBILITY. AS TRUSTEES, BOARD MEMBERS WILL SIGN AND SUBMIT AN UPDATED CONFLICT OF INTEREST STATEMENT TO PENLAND ON AN ANNUAL BASIS. IN THE EVENT THAT A BOARD MEMBER MAY DIRECTLY OR INDIRECTLY BENEFIT FROM THE SCHOOL'S DISBURSEMENT OF FUNDS, OTHER THAN DE MINIMUS AMOUNTS, PRIOR APPROVAL OF THE EXECUTIVE COMMITTEE IS REQUIRED. IN THE APPROVAL PROCESS THE COMMITTEE WILL CONSIDER THE APPROPRIATE FACTORS AND DOCUMENT THE REASONS FOR APPROVAL. APPROVALS BY THE EXECUTIVE COMMITTEE WILL BE REPORTED TO THE BOARD AT THE NEXT SCHEDULED BOARD MEETING. THE CONFLICTED BOARD MEMBER SHALL BE ABSENT FROM AND NOT PARTICIPATE IN THE DELIBERATIONS OR VOTE ON THE MATTER, BUT SHALL BE COUNTED IN THE QUORUM FOR THE MEETING. UNDER THE EMPLOYEE CONFLICT OF INTEREST POLICY, EMPLOYEES HAVE AN OBLIGATION TO CONDUCT BUSINESS WITHIN GUIDELINES THAT PROHIBIT ACTUAL OR POTENTIAL CONFLICTS OF INTEREST UPON EMPLOYMENT AND ANY TIME THEREAFTER. AS APPROPRIATE, EMPLOYEES SHALL MAKE A FULL WRITTEN DISCLOSURE OF INTEREST, RELATIONSHIPS, AND HOLDINGS THAT COULD POTENTIALLY RESULT IN A CONFLICT OF INTEREST. IF EMPLOYEES HAVE ANY INFLUENCE ON TRANSACTIONS INVOLVING HIRING, PURCHASES/SALES, SELECTION PROCESSES FOR EXHIBITIONS, GALLERY REPRESENTATION, CORE, RESIDENTS, INSTRUCTORS, CONTRACTS, OR LEASES, IT IS IMPERATIVE THAT THEY DISCLOSE TO THEIR SUPERVISOR AS SOON AS POSSIBLE THE EXISTENCE OF ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST SO THAT SAFEGUARDS CAN BE ESTABLISHED TO PROTECT ALL PARTIES. IF A CONFLICT OF INTEREST IS DEEMED TO EXIST, PENLAND RESERVES THE RIGHT TO SEVER A WORK RELATIONSHIP BETWEEN PENLAND AND THE OTHER PARTY TO THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A PENLAND PERIODICALLY CONDUCTS A SALARY STUDY TO DETERMINE IF ITS EMPLOYEES' SALARIES AND WAGES ARE COMPARABLE TO SIMILAR POSITIONS IN THE AREA. WAGE AND SALARY INCREASES FOR PERSONNEL, WITH THE EXCEPTION OF THE EXECUTIVE DIRECTOR, ARE REVIEWED BY SUPERVISORS, THEN REVIEWED BY THE EXECUTIVE DIRECTOR, THEN REVIEWED AND APPROVED BY THE PERSONNEL COMMITTEE AND FINANCE COMMITTEE. THE SALARY AND WAGE AMOUNTS ARE THEN APPROVED BY THE BOARD OF TRUSTEES IN THE BUDGET PROCESS. THE SALARY OF THE EXECUTIVE DIRECTOR IS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION'S FORM 990 IS MADE AVAILABLE UPON REQUEST. ADDITIONALLY, RECENT FILINGS OF THE FORM CAN BE FOUND ON GUIDESTAR.ORG. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST TO THE DIRECTOR'S OFFICE. FORM 990, PART IX, LINE 11G SUBCONTRACTORS: PROGRAM SERVICE EXPENSES 159,416. MANAGEMENT AND GENERAL EXPENSES 452,075. FUNDRAISING EXPENSES 70,967. TOTAL EXPENSES 682,458. OTHER: PROGRAM SERVICE EXPENSES 111,122. MANAGEMENT AND GENERAL EXPENSES 19,854. FUNDRAISING EXPENSES 3,457. TOTAL EXPENSES 134,433. CONSULTING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 29,036. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 29,036. INSTRUCTOR FEES: PROGRAM SERVICE EXPENSES 483,182. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 483,182. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICAL INTEREST -25,858. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.