2025-02-23T03:21:58-08:00 2024-06-30 920729420 Tucker Bechtolt & Diponio PC 101 W 11th Street Suite 108 Durango CO 81301 990 2023-07-01 840988973 LA PLATA FAMILY CENTERS COALITION LAPL 9703854747 495 FLORIDA ROAD DURANGO CO 81301 MICHAEL WANGER President 2024-12-23 true true THERESA DIPONIO P00241709 9703852518 2023 2025-03-06 01:10:19Z MICHAEL WANGER 495 FLORIDA ROAD DURANGO CO 81301 960799 false X www.lpfcc.org X 1984 CO THE MISSION OF THE ORGANIZATION IS: THROUGH EDUCATION, RESOURCE NETWORKING ANDPOSITIVE RELATIONSHIP BUILDING, WE FORM RESPECTFUL, PRODUCTIVE FAMILY PARTNERSHIPSTHAT CREATE THRIVING, EMPOWERED INDIVIDUALS WHO ARE SELF-RELIANT AND WHO ENVISION AHOPEFUL FUTURE FOR THEMSELVES, THEIR FAMILIES AND THEIR COMMUNITIES. 8 8 15 76 -3259 1029400 956855 0 156 513 1354 -3259 1030910 954109 0 0 441330 419190 0 21336 463060 546704 904390 965894 126520 -11785 887622 892486 54559 71311 833063 821175 THE MISSION OF THE ORGANIZATION IS: THROUGH EDUCATION, RESOURCE NETWORKING ANDPOSITIVE RELATIONSHIP BUILDING, WE FORM RESPECTFUL, PRODUCTIVE FAMILY PARTNERSHIPSTHAT CREATE THRIVING, EMPOWERED INDIVIDUALS WHO ARE SELF-RELIANT AND WHO ENVISION AHOPEFUL FUTURE FOR THEMSELVES, THEIR FAMILIES AND THEIR COMMUNITIES. false false 520048 FAMILY SUPPORT SERVICE PROGRAM (NOW REFERRED TO AS FAMILI RESOURCE CENTER PROGRAM) IS A COMPREHENSIVE COORDINATED CASE MANAGEMENT PROGRAM WHERE FAMILY ADVOCATES PARTNER WITH FAMILIES TO SET SPECIFIC, MEASURABLE, ACHIEVABLE, REALISTIC, TIME BASED (SMART)GOALS, ADDRESS IMMEDIATE CRISIS SITUATIONS, OFFER FINANCIAL COACHING, PARENTING EDUCATION, RESOURCE AND REFERRAL, AND EMPOWER FAMILIES TO WORK TOWARDS SELF-RELIANCE AND SUSTAINABILITY. THE OVERALL FRAMEWORK FOLLOWS THE FAMILY SUPPORT SERVICES FRAMEWORK WHICH INCORPORATES CASE MANAGEMENT, FAMILY DEVELOPMENT, PROTECTIVE FACTORS,AND STRENGTHENING FAMILIES. INCLUDED IN THE FAMILY RESOURCE CENTER PROGRAM ARE PARENT LEADER NETWORK AND TOGETHER WE GROW/JUNTOS CRECEMOS COMMUNITY LED INITIATIVE: PARENT LEADER NETWORK THE LA PLATA FAMILY CENTERS COALITION RESPONDED QUICKLY TO THE INCREASED NEED FOR BASIC HUMAN SERVICES AND CONCRETE SUPPORTS DURING THE COVID-19 OUTBREAK IN SOUTHWEST RURAL COLORADO. LPFCC ACTIVATED ITS PARENT LEADER NETWORK TO AUGMENT SERVICE PROVISION IN A TIMELY MANNER. THIS NETWORK REPRESENTS THE FABRIC OF OUR RURAL COMMUNITIES AND IS ABLE TO ACT AS CULTURAL BROKERS, WHICH TRANSLATES INTO EFFECTIVE SERVICE DELIVERY. PARENT LEADERS OFFER GROUND TRUTH INSIGHT INTO A LARGE FRACTION OF OUR LA PLATA COUNTY COMMUNITIES. LPFCC WAS ABLE TO PROVIDE FOOD SECURITY TO FAMILIES AND INDIVIDUALS FOLLOWING THE STAY-AT-HOME ORDERS AND AFTERWARD,SPECIFICALLY THOSE WHO HAD A COMPROMISED IMMUNE SYSTEM OR WERE UNDER SELF-QUARANTINE. AS A RESULT, LPFCC COORDINATED FOOD DISTRIBUTION AND CONCRETE RESOURCES THROUGH ITS PARENT LEADER NETWORK TO 4 MOBILE HOME TRAILER PARKS IN THE DURANGO AREA, AT FORT LEWIS MESA AND AT SUNNYSIDE. PLEASE NOTE THAT THESE ARE VERY RURAL AREAS IN LA PLATA COUNTY. FOOD DISTRIBUTION AND BASIC NEED ASSISTANCE SUPPORTED 120 UNDUPLICATED FAMILIES INCLUDING NAVIGATION AND REFERRAL SERVICES, INTERPRETATION AND CONCRETE RESOURCES ON A WEEKLY BASIS. IN ADDITION, LPFCC PARTNERED WITH LOCAL GROWERS, FARMERS AND BUSINESS OWNERS TO SECURE MORE FRESH PRODUCE AND CULTURALLY APPROPRIATE FOOD SUPPLIES. AS A COMMUNITY-INITIATED RESPONSE TO COVID-19, LPFCC HAS MAINTAINED AND DEVELOPED FURTHER THE PARENT LEADER NETWORK TO CONTINUE TO ADDRESS THE SIGNIFICANT INCREASE IN THE NUMBER OF REQUESTS FOR BASIC NEEDS INCLUDING HOUSING,TRANSPORTATION AND FOOD SECURITY IN SOUTHWEST COLORADO. THIS HAS PROVEN EFFECTIVE TO ENHANCE SERVICE PROVISION AND TO ADVANCE LPFCC EQUITY, DIVERSITY AND INCLUSION WORK. 209796 COMMUNITY LED RESPONSE INITIATIVES/ INICIATIVAS DE RESPUESTA LIDERADAS POR LACOMUNIDAD TOGETHER WE GROW/JUNTOS CRECEMOS AS THE RESULT OF A PARTICIPATORY PROCESSWITH COMMUNITY MEMBERS, VOLUNTEERS, PARTNERING ORGANIZATIONS, LPFCC'S STAFF, BOARD OF DIRECTORS AND EXPERTS, TOGETHER WE GROW/JUNTOS CRECEMOS WAS CREATED AS A NEWCOMMUNITY-LED INITIATIVE TO PUT TO WORK EXISTING INFRASTRUCTURE TO BUILD A LOCAL,SUSTAINABLE FOOD ECONOMY, GROW ECONOMIC MOBILITY AND ENCOURAGE PRIDE INMULTIGENERATIONAL CULTURAL HERITAGE, THANKS TO A GRANT FROM THE COLORADO HEALTHFOUNDATION. LPFCC HAS SUCCESSFULLY IMPLEMENTED YEAR THREE OF THIS INITIATIVE AND ISREADY TO CONTINUE THE EFFORTS THANKS TO ADDITIONAL FUNDING PRIMARILY FROM THECOLORADO HEALTH FOUNDATION. KEY PARENT-LEADERS FROM THE COMMUNITY WHO HAVE BEEN CENTRAL IN DEFINING COMMUNITY SUGGESTIONS FOR THIS PROJECT HAVE UP TO 13 YEARS OFEXPERIENCE THROUGH THE "GIVING GARDEN" INITIATIVE, GROWING IN SEASON, POST-HARVESTVEGETABLE, DISTRIBUTION, TRACKING AND IN ORGANIZING SUSTAINED COMMUNITY INVOLVEMENT.WE ARE ALSO SUPPORTED BY A LOCAL FARMER-ADVISOR WITH SUCCESSFUL, DIVERSE, VEGETABLEPRODUCTION. ACTIVITIES WILL BE CONDUCTED BY COMMUNITY MEMBERS AND OVERSEEN ANDSUPPORTED BEHIND THE SCENES BY LPFC AND PROJECT VOLUNTEER, STAFF IN A MANNER THATUPHOLDS THE EXPERTISE AND POWER OF COMMUNITY PARTICIPANTS. PROGRESS WILL BE OVERSEENBY THE LPFCC EXECUTIVE DIRECTOR UNDER THE GUIDANCE OF THE BOARD OF DIRECTORS AND THECOMMUNITY AT LARGE. THE COLORADO FATHERHOOD PROGRAM (CFP) - THIS IS A FIVE-YEARCONTRACT WITH OFFICE OF EARLY CHILDHOOD TO FACILITATE CFP, A FAMILY-CENTEREDCOMPREHENSIVE CASE MANAGEMENT PROGRAM. IT PROVIDES CONNECTIONS TO COMMUNITY-BASEDSERVICES AND SUPPORTS IN THE AREAS OF HEALTHY RELATIONSHIPS, RESPONSIBLE PARENTING,ECONOMIC STABILITY AND BUILDING SOCIAL CAPITAL FOR ALL FATHERS IN THE COMMUNITYWHERE THE FATHERHOOD PROGRAM IS DELIVERED. TARGETED OUTREACH INCLUDES FATHERS(BIOLOGICAL, EXPECTANT, ADOPTIVE, STEPFATHERS, FOSTER, KINSHIP, AND GRANDFATHERS)OVER 18 YEARS, WITH CHILDREN OR CARING FOR CHILDREN UP TO AGE 24 YEARS. THIS PROGRAMIS EXPECTED TO SERVE A MINIMUM OF 35 FATHERS. THROUGH THE MEMBERSHIP WITH THE FAMILYRESOURCE CENTER ASSOCIATION, LA PLATA FAMILY CENTERS COALITION HAS OPPORTUNITIES TOSTRENGTHEN EXISTING PROGRAMS. THE FAMILY RESOURCE CENTER ASSOCIATION'S FAMILY SUPPORT SERVICES FRAMEWORK USED BY LPFCC OUTLINES THREE DISTINCT PATHS OF SUPPORT AND ASSOCIATED ASSESSMENTS AND DATA TRACKING. THIS FRAMEWORK INCLUDES THE COLORADOFAMILY SUPPORT ASSESSMENT 2.0 (CFSA2) AND ENSURES BEST PRACTICES ARE CONSISTENTLYFOLLOWED THROUGHOUT SERVICE DELIVERY. LPFCC ALSO UTILIZES THE QUALITY STANDARDS FORFAMILY STRENGTHENING & SUPPORT, ISSUED BY THE CALIFORNIA NETWORK OF FAMILYSTRENGTHENING NETWORKS AND ADOPTED BY THE NATIONAL NETWORK OF FAMILY SUPPORT ANDSTRENGTHENING NETWORKS, AS A TOOL FOR ENSURING THAT FAMILIES ARE SUPPORTED AND STRENGTHENED THROUGH QUALITY PRACTICE. THESE STANDARDS INTEGRATE AND OPERATIONALIZETHE PRINCIPLES OF FAMILY SUPPORT PRACTICE WITH THE STRENGTHENING FAMILIES APPROACHAND ITS RESEARCH-BASED, EVIDENCE-INFORMED FIVE PROTECTIVE FACTORS. IN ADDITION TOPROVIDING TRAINING AND TECHNICAL SUPPORT, THE FAMILY RESOURCE CENTER ASSOCIATIONACTS AS A PASS THROUGH FOR FUNDING FROM OTHER FOUNDATIONS SUCH AS DELTA DENTAL ANDCDPHE. ACCORDING TO THE LPFCC ANNUAL REPORT FOR 2023-2024, LPFCC PROVIDED 37,702SERVICES INCLUDING PROGRAM SUPPORT, CONCRETE RESOURCES, AND FINANCIAL ASSISTANCE TO650 UNDUPLICATED FAMILIES AND 1,530 UNDUPLICATED INDIVIDUALS FROM DIFFERENTSOCIOECONOMIC AND CULTURAL BACKGROUNDS. DURING THE GROWING AND HARVESTING SEASON,LPFCC'S POND FARM AND FOUR SATELLITE GARDENS PRODUCED 15,000 LBS. OF FRESH ORGANICPRODUCE. THIS SUPPLIED FAMILIES, INDIVIDUALS AND PARTNERING AGENCIES SUCH AS FOURTHE CHILDREN, ESCALANTE READING CLUB AND LA ESCUELITA AT THE FOUR CORNERS IMMIGRANTRESOURCE CENTER COMPAEROS. THE LPFCC'S EMERGENCY FOOD PANTRY WAS ACCESSED 6,500 TIMES DURING THIS REPORTING PERIOD. SUPPORT CONTINUES FOR FOUR FAMILY ENTREPRENEURSHIPS,INCLUDING YOUTH EGG & MEAT SALES,CATERING BUSINESS - SUPPORTING SELF-SUFFICIENCY. 109636 THE EARLY CHILDHOOD EDUCATION PROGRAM OFFERS THE PARENTS AS TEACHERS (PAT) HOMEVISITATION PROGRAM TO FAMILIES WITH YOUNG CHILDREN INCLUDING FREE HEARING, VISION,AND DEVELOPMENTAL SCREENINGS, AND PARENTING EDUCATION THROUGH NON-VIOLENTCOMMUNICATION WORKSHOPS, SKILL BUILDING OPPORTUNITIES AND FINANCIAL HEALTH LITERACY.SOCIAL CONNECTION OPPORTUNITIES INCLUDE GROUP CONNECTIONS, PROJECT MERRY CHRISTMAS,BACK TO SCHOOL FAIR, FATHERHOOD EVENTS SUCH AS BOWLING, HIKING AND SOCIAL CAFES, INADDITION TO ONGOING GARDENING AND FARMING PROJECTS THROUGHOUT THE SPRING AND SUMMER.COLORADO COMMUNITY RESPONSE PROGRAM WAS OFFERED IN ARCHULETA, SAN JUAN, AND LA PLATACOUNTIES UNTIL JUNE 2024, TO DELIVER BRIEF INTERVENTION SERVICES AND SUPPORT TOFAMILIES AND CHILDREN THAT HAVE BEEN SCREENED OUT AND REFERRED BY DEPARTMENT OF HUMAN SERVICES FROM CHILD ABUSE AND NEGLECT REFERRALS. SERVICES INCLUDE GOALSETTING, FINANCIAL COACHING, FLEX FUNDING TO ADDRESS IMMEDIATE NEED AS WELL ASREFERRALS TO RESOURCES AND OTHER LOCAL SERVICES TO PREVENT AND REDUCE CHILDMALTREATMENT. THE PARENTS AS TEACHERS (PAT) PROGRAM HAS SUCCESSFULLY INCREASEDPARENTAL KNOWLEDGE, SKILLS, SOCIAL CONNECTIONS, EARLY CHILDHOOD LITERACY, AND SCHOOLREADINESS. BY ACCESSING NEW COMMUNITY RESOURCES, AGENCIES AND RECREATIONALOPPORTUNITIES, PARENTS AND CHILDREN WERE ABLE TO GATHER, CREATE, LEARN AND EXPLORETOGETHER. WE ARE EXCITED TO REPORT THAT LPFCC PAT PROGRAM HAS MET AND EXCEEDEDESSENTIAL REQUIREMENTS, INCLUDING VISIT FREQUENCY. WE WERE RECOGNIZED AS ABLUE-RIBBON AFFILIATE BY THE PARENTS AS TEACHERS NATIONAL OFFICE. THIS AFFIRMS THATLPFCC IS A NATIONALLY RECOGNIZED LEADER IN THE HOME VISITATION AND PARENT EDUCATIONFIELD AND IS AMONG THE VERY TOP PROGRAMS IMPLEMENTING THE EVIDENCE-BASED PARENTS ASTEACHERS MODEL WITH FIDELITY AND QUALITY. 839480 true true false false false false false false false false true false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 38 0 true 15 true false false false false false false false 0 false false false false false false false X 8 8 false false false false false false false true true false false true true true true true true true false false X X THE ORGANIZATION 9703854747 495 FLORIDA ROAD DURANGO CO 81301 MARIEL BALBUENA Executive Dir. 45.00 0.00 X 67768 0 0 MICHAEL WANGER President 1.00 0.00 X X 0 0 0 TOM HELMS Treasurer 1.00 0.00 X X 0 0 0 DR KEVIN ATEN Director 1.00 0.00 X 0 0 0 HEATHER HAWKE Secretary 1.00 0.00 X X 0 0 0 SERGIO PEREZ Director 1.00 0.00 X 0 0 0 DANIEL GUTIERREZ Director 1.00 0.00 X 0 0 0 NAOMI MARTI Trustee 1.00 0.00 X 0 0 0 JANIE WALL Trustee 1.00 0.00 X 0 0 0 67768 0 false false false 0 5503 8710 482817 459825 18705 956855 0 513 513 0 0 0 0 3431 8710 6690 -3259 -3259 0 0 0 954109 513 -3259 X 0 0 0 0 133901 105495 13390 15016 0 215041 211105 3936 0 40643 32894 6213 1536 29605 26898 1469 1238 0 0 65635 65635 0 0 0 40524 38623 184 1717 0 0 2099 1573 339 187 0 11633 11113 260 260 963 963 0 0 0 0 0 10120 8219 1685 216 SUPPLIES 103323 100105 2761 457 CONTRACT SERVICES 100881 100881 FLEX FUND ASSISTANCE 62979 62979 PARTICIPANT INCENTIVES 45413 45413 103134 93219 9206 709 965894 839480 105078 21336 0 793092 772124 0 86331 95711 0 0 0 0 6512 1578 7900 7900 0 3056 0 0 0 1687 20017 887622 892486 53459 52482 1100 100 18729 54559 71311 X 501518 542135 331545 279040 833063 821175 887622 892486 -11785 -103 X false true X true false X 684856 668973 920591 1029400 948145 4251965 0 0 684856 668973 920591 1029400 948145 4251965 0 4251965 782 541 469 156 410 2358 0 21333 2901 2546 1354 28134 4282457 0.99290 0.99090 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7900 7900 RIGHT OF USE OPERATING LEASE LIABILITY 18729 18729 X 1007693 -103 53687 53584 954109 954109 1019581 53687 53687 965894 965894 Part X : FIN48 Footnote THE ORGANIZATION IS EXEMPT FROM INCOME TAX AS PROVIDED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. THE ORGANIZATION HAS ADOPTED ACCOUNTING REQUIREMENTS THAT PRESCRIBE WHEN TO RECOGNIZE AND HOW TO MEASURE THE FINANCIAL STATEMENT EFFECTS OF INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON ITS INCOME TAX RETURNS, INCLUDING THE POSITION THAT THE ORGANIZATION CONTINUES TO QUALIFY TO BE TREATED AS A TAX-EXEMPTORGANIZATION FOR BOTH FEDERAL AND STATE INCOME TAX PURPOSES. THESE RULES REQUIRE MANAGEMENT TO EVALUATE THE LIKELIHOOD THAT, UPON EXAMINATION BY RELEVANT TAXING JURISDICTIONS, THOSE INCOME TAX POSITIONS WOULD BE SUSTAINED. BASED ON THAT EVALUATION, IF IT WERE MORE THAN 50% PROBABLE THAT A MATERIAL AMOUNT OF INCOME TAX WOULD BE IMPOSED AT THE ENTITY LEVEL UPON EXAMINATION BY THE RELEVANT TAXING AUTHORITIES, A LIABILITY WOULD BE RECOGNIZED IN THE ACCOMPANYING STATEMENTS OF FINANCIAL POSITION ALONG WITH ANY INTEREST AND PENALTIES THAT WOULD RESULT FROM THAT ASSESSMENT. IF THE ORGANIZATION HAS UNRELATED BUSINESS INCOME, THE FEDERAL EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURNS (FORM 990T) WOULD BE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR THREE YEARS AFTER FILING. SHOULD ANY PENALTIES AND INTEREST BE INCURRED, THEY WOULD BE RECOGNIZED AS ADMINISTRATIVE EXPENSES. BASED ON THE RESULTS OF MANAGEMENT?S EVALUATION, THESE REQUIREMENTS DID NOT HAVE A MATERIAL EFFECT ON THE ORGANIZATION?S FINANCIAL STATEMENTS. CONSEQUENTLY, NO LIABILITY OR EXPENSE IS RECOGNIZED IN THE ACCOMPANYING STATEMENTS FOR UNCERTAIN INCOME TAX POSITIONS. Form 990, Part VI, Section B, Line 11b A DRAFT OF FORM 990 IS SENT TO ALL BOARD MEMBERS FOR REVIEW AND APPROVAL PRIOR TOSIGNING AND FILING THE RETURN. Form 990, Part VI, Section B, Line 12c THE CONFLICTS OF INTEREST POLICY REQUIRES OFFICERS AND DIRECTORS TO DISCLOSE ANNUALINTERESTS THAT COULD GIVE RISE TO CONFLICTS. THE POLICY AND DISCLOSURE FORM AREDISTRIBUTED AND COLLECTED ANNUALLY. INDIVIDUALS ARE REQUIRED TO UPDATE THEDISCLOSURE FORM THROUGHOUT THE YEAR IN THE EVENT A POTENTIAL CONFLICT ARISES.POTENTIAL CONFLICTS ARE REVIEWED BY THE BOARD. Form 990, Part VI, Section B, Line 15a THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE EXECUTIVE DIRECTOR'S ANNUAL SALARY,WITH NO PARTICIPATION OF THE EXECUTIVE DIRECTOR OR OTHER INTERESTED PERSONS. THEEXECUTIVE DIRECTOR'S SALARY IS ESTABLISHED USING COMPARABLE DATA FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILAR NON-PROFITS;CONSIDERATION OF ROLES AND RESPONSIBILITIES OF THE EXECUTIVE DIRECTOR; AND COST OFLIVING DATA. COMPARABLE MARKET DATA IS OBTAINED FROM SALARY SURVEYS AND FORMS 990SFILED BY COMPARABLE NON-PROFIT ORGANIZATIONS. DISCUSSIONS AND DECISIONS REGARDINGTHE COMPENSATION ARE DOCUMENTED IN EXECUTIVE COMMITTEE MEETING MINUTES. THEEXECUTIVE DIRECTOR ALSO RECEIVES REIMBURSEMENTS FOR ROUTINE, REASONABLE, ANDDOCUMENTED EXPENSES INCURRED DURING THE YEAR UNDER AN ACCOUNTABLE PLAN. THEORGANIZATION HAS A TRAVEL POLICY THAT CAPS REIMBURSEMENT LEVELS AND REQUIRESLOW-BUDGET TRAVEL. Form 990, Part VI, Section C, Line 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTSAVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part IX, Line 24e : Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e EMERGENCY ASSISTANCE: Column (A) - Total = $35237; Column (B) - Program Services = $35237; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e FEES AND DUES: Column (A) - Total = $17079; Column (B) - Program Services = $14725; Column (C) - Management & General = $1700; Column (D) - Fundraising = $654 Form 990, Part IX, Line 24e MISCELLANEOUS: Column (A) - Total = $933; Column (B) - Program Services = $535; Column (C) - Management & General = $398; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e PARENT LEADER NETWORK: Column (A) - Total = $19350; Column (B) - Program Services = $19350; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Postage and Shipping: Column (A) - Total = $4027; Column (B) - Program Services = $3914; Column (C) - Management & General = $110; Column (D) - Fundraising = $3 Form 990, Part IX, Line 24e REPAIRS AND MAINTENANCE: Column (A) - Total = $5373; Column (B) - Program Services = $0; Column (C) - Management & General = $5373; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e SABBATICAL EXPENSES: Column (A) - Total = $1333; Column (B) - Program Services = $0; Column (C) - Management & General = $1333; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e STAFF DEVELOPMENT: Column (A) - Total = $3660; Column (B) - Program Services = $3608; Column (C) - Management & General = $0; Column (D) - Fundraising = $52 Form 990, Part IX, Line 24e TELEPHONE AND UTILITIES: Column (A) - Total = $16142; Column (B) - Program Services = $15850; Column (C) - Management & General = $292; Column (D) - Fundraising = $0