LPIF FOUNDATION: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization: LPIF FOUNDATION (EIN 27-3617445)
Tax period: 2019-07-01 to 2020-06-30
Filed: 2022-04-28
IRS object ID: 202201189349301795
Schema version: 2019v5.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-04-28T16:15:56-05:00	ReturnTs
Tax Period End	2020-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	470625816	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	LUTZ AND COMPANY PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	13616 CALIFORNIA ST STE 300	AddressLine1Txt
City	OMAHA	CityNm
State Abbreviation	NE	StateAbbreviationCd
ZIP	681545336	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2019-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	273617445	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	LPIF FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	LPIF	BusinessNameControlTxt
Phone	4023481000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 31028	AddressLine1Txt
City	OMAHA	CityNm
State Abbreviation	NE	StateAbbreviationCd
ZIP	681311028	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	WILLIAM HONKE	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	4025145391	PhoneNum
Signature	2022-04-28	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	STEVEN P KENNEY	PreparerPersonNm
PTIN	P00056212	PTIN
Phone	4024968800	PhoneNum
Preparation	2022-04-26	PreparationDt

Field	Value	IRS element (for citing)
Tax	2019	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Amended Return	Yes (X)	AmendedReturnInd
Principal Officer	WILLIAM HONKE	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 31028	AddressLine1Txt
City	OMAHA	CityNm
State Abbreviation	NE	StateAbbreviationCd
ZIP	681311028	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$206,511	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2012	FormationYr
Legal Domicile State	NE	LegalDomicileStateCd
Activity Or Mission	THE MISSION OF LPIF IS TO SUPPORT LOW PROFILE, HIGH IMPACT ORGANIZATIONS IN OMAHA INNER CITY AND TO EDUCATE DONORS ABOUT THESE ORGANIZATIONS	ActivityOrMissionDesc
Voting Members Governing Body	4	VotingMembersGoverningBodyCnt
Voting Members Independent	4	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$138,375	PYContributionsGrantsAmt
CY Contributions Grants	$196,069	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$5,890	PYInvestmentIncomeAmt
CY Investment Income	$10,442	CYInvestmentIncomeAmt
PY Other Revenue	$30,375	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$174,640	PYTotalRevenueAmt
CY Total Revenue	$206,511	CYTotalRevenueAmt
PY Grants And Similar Paid	$89,000	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$95,000	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$25,389	PYOtherExpensesAmt
CY Other Expenses	$24,542	CYOtherExpensesAmt
PY Total Expenses	$114,389	PYTotalExpensesAmt
CY Total Expenses	$119,542	CYTotalExpensesAmt
PY Revenues Less Expenses	$60,251	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$86,969	CYRevenuesLessExpensesAmt
Total Assets BOY	$483,240	TotalAssetsBOYAmt
Total Assets EOY	$570,209	TotalAssetsEOYAmt
Total Liabilities BOY	$0	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$483,240	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$570,209	NetAssetsOrFundBalancesEOYAmt
Mission	THE MISSION OF LPIF IS TO SUPPORT LOW PROFILE, HIGH IMPACT ORGANIZATIONS IN OMAHA INNER CITY AND TO EDUCATE DONORS ABOUT THESE ORGANIZATIONS	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$119,542	ExpenseAmt
Grant	$95,000	GrantAmt
Revenue	$196,069	RevenueAmt
Desc	THE MISSION OF LPIF IS TO SUPPORT LOW PROFILE, HIGH IMPACT ORGANIZATIONS IN THE INNER CITY OF OMAHA AND TO EDUCATE DONORS ABOUT THESE ORGANIZATIONSEXPENSES RELATED TO SOCIAL ACTIVITIES AND EDUCATION SEMINARS FOR DONORS	Desc
Total Program Service Expenses	$119,542	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	0	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	4	GoverningBodyVotingMembersCnt
Independent Voting Member	4	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	0	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	0	RegularMonitoringEnfrcInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	WILLIAM HONKE	PersonNm
Phone	4025145391	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 31028	AddressLine1Txt
City	OMAHA	CityNm
State Abbreviation	NE	StateAbbreviationCd
ZIP	68131	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
TYLER R OWEN
PRESIDENT	1.00	Yes (X)	$0	$0	$0
WILLIAM J OCHSNER
VICE PRESIDENT	1.00	Yes (X)	$0	$0	$0
LANCE JONES
SECRETARY	1.00	Yes (X)	$0	$0	$0
WILLIAM HONKE
TREASURER	1.00	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Membership Dues	$40,345	MembershipDuesAmt
All Other Contributions	$155,724	AllOtherContributionsAmt
Total Contributions	$196,069	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$10,442	TotalRevenueColumnAmt
Exclusion	$10,442	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$206,511	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$10,442	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$95,000	TotalAmt
Program Services	$95,000	ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$24,542	TotalAmt
Program Services	$24,542	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$119,542	TotalAmt
Program Services	$119,542	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$483,240	BOYAmt
EOY	$570,209	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$483,240	BOYAmt
EOY	$570,209	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$483,240	BOYAmt
EOY	$570,209	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$483,240	BOYAmt
EOY	$570,209	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$483,240	BOYAmt
EOY	$570,209	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$86,969	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$155,575	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$146,725	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$133,750	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$168,750	CurrentTaxYearMinus1YearAmt
Current Tax Year	$196,069	CurrentTaxYearAmt
Total	$800,869	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$155,575	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$146,725	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$133,750	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$168,750	CurrentTaxYearMinus1YearAmt
Current Tax Year	$196,069	CurrentTaxYearAmt
Total	$800,869	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$800,869	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$4,106	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$4,006	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$4,333	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$5,890	CurrentTaxYearMinus1YearAmt
Current Tax Year	$10,442	CurrentTaxYearAmt
Total	$28,777	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$829,646	TotalSupportAmt
Public Support CY170	0.96530	PublicSupportCY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable (7 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Recipient EINRecipientEIN	IRC SectionIRCSectionDesc	Cash GrantCashGrantAmt	Purpose Of GrantPurposeOfGrantTxt
GO BEYOND NEBRASKA
PO BOX 641609	OMAHA	NE	68164	820336644	501(C)(3)	$10,000	GENERAL PURPOSE
MAGDALENE OMAHA
4383 NICHOLAS ST	OMAHA	NE	68131	812599077	501(C)(3)	$5,000	GENERAL PURPOSE
MORE THAN JUST A VILLAGE
PO BOX 31681	OMAHA	NE	68131	275027334	501(C)(3)	$5,000	GENERAL PURPOSE
REFUGEE EMPOWERMENT
3610 DODGE ST	OMAHA	NE	68131	911778118	501(C)(3)	$5,000	GENERAL PURPOSE
REJUVENATING WOMEN
4372 S 152ND CIRCLE	OMAHA	NE	68137	462322306	501(C)(3)	$8,000	GENERAL PURPOSE
RISE ACADEMY
3555 FARNAM ST	OMAHA	NE	68131	830583165	501(C)(3)	$10,000	GENERAL PURPOSE
THE BIKE UNION MENTORING PROJECT
1818 DODGE ST	OMAHA	NE	68102	464886610	501(C)(3)	$5,000	GENERAL PURPOSE

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	ALL RECIPIENT ORGANIZATIONS MUST COMPLETE A GRANT APPLICATION AND PROVIDE PROOF OF TAX EXEMPT STATUS	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART IV, LINE 21	LINE 21 WAS INADVERTENTLY CHECKED "NO" ON ORIGINALLY FILED RETURN AND HAS BEEN CHECKED "YES" ON AMENDED RETURN. THE SCHEDULE I HAS ALSO BEEN COMPLETED WITH THE REQUIRED INFORMATION
FORM 990, PART VI, SECTION B, LINE 11B	LINE 11B EXPLANATION - OFFICERS REVIEW FORM 990 FOR CORRECTNESS AND ACCURACY.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS MAY BE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART VI, LINES 11A AND 12A	LINES 11A AND 12A WERE INADVERTENTLY CHECKED "NO" ON ORIGINALLY FILED RETURN AND HAVE BEEN CHECKED "YES" ON AMENDED RETURN
FORM 990, PART IX, LINE 11G	MEMBERSHIP EXPENSES: PROGRAM SERVICE EXPENSES 24,542. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 24,542.