2022-02-24T15:11:18-06:00 2021-06-30 410746749 CLIFTONLARSONALLEN LLP 420 SOUTH ORANGE AVENUE SUITE 500 ORLANDO FL 32801 990 2020-07-01 592961536 BEACON COLLEGE INC BEAC 3527877660 105 EAST MAIN STREET LEESBURG FL 34748 SANDI RYSELL CFO 3527877660 2022-02-18 1 SANDI RYSELL 999009999 AMY CHAPMAN P00843460 4078021200 2022-02-15 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z SANDI RYSELL 105 EAST MAIN STREET LEESBURG FL 34748 27270856 0 X WWW.BEACONCOLLEGE.EDU X 1989 FL BEACON COLLEGE, A FOUR-YEAR ACCREDITED COLLEGE, SERVES STUDENTS WITH LEARNING DISABILITIES. 13 11 296 13 0 0 2769297 2673487 21025786 23922206 19403 29966 110467 63501 23924953 26689160 4518325 5478436 0 0 9672644 10129533 58825 0 337211 8249647 9446186 22499441 25054155 1425512 1635005 29665092 31945680 21567028 22122364 8098064 9823316 BEACON COLLEGE, A FOUR-YEAR ACCREDITED COLLEGE, SERVES STUDENTS WITH LEARNING DISABILITIES, ADHD, AND OTHER LEARNING DIFFERENCES. 0 0 21135983 5478436 23985707 BEACON WAS FOUNDED BY PARENTS IN ORDER TO MAKE A SUPERIOR HIGHER EDUCATION ACCESSIBLE TO STUDENTS WITH LEARNING DIFFERENCES. WHEN ESTABLISHED IN 1989, THE COLLEGE WAS GRANTED THE APPROVAL OF THE FLORIDA DEPARTMENT OF EDUCATION TO OFFER A FOCUSED LIBERAL ARTS-BASED CURRICULUM ALIGNED SPECIFICALLY TO THE LEARNING STYLES, SPECIALIZED INSTRUCTIONAL AND LIFESTYLE DEVELOPMENT NEEDS OF THESE STUDENTS. BEACON IS A FULLY ACCREDITATED FOUR-YEAR PRIVATE LIBERAL ARTS COLLEGE FOR STUDENTS SEEKING BACHELORS DEGREE. 21135983 1 1 0 1 0 0 0 1 0 1 1 0 0 0 0 1 1 0 1 0 0 0 1 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 53 0 296 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X SANDI RYSELL 3527877660 105 EAST MAIN STREET LEESBURG FL 34748 DR GEORGE J HAGERTY PRESIDENT 40.00 X 351169 0 119428 SHELLY CHANDLER PROVOST 40.00 X 154677 0 18579 DALE HEROLD VP OF ADMINSSIONS & ENROLLMENT MGMT 40.00 X 138065 0 18685 JAMES OTIS VANCE THROUGH JULY 2020 VP FINANCE & ADMIN/CFO 40.00 X 88260 0 21279 BRIAN COBB VP FINANCE & ADMIN/CFO 40.00 X 103479 0 683 DR DANIEL AVERBECK BOARD CHAIR 8.00 X X 0 0 0 MARK GRIFFIN VICE CHAIR 6.00 X X 0 0 0 SARAH FLANAGAN SEC/TREASURER 6.00 X X 0 0 0 HUGH W THOMPSON III TRUSTEE 6.00 X 0 0 0 DEBBIE RESNICK TRUSTEE 4.00 X 0 0 0 DR JENNIFER BRAATEN TRUSTEE 4.00 X 0 0 0 DR POLA ROSEN TRUSTEE 4.00 X 0 0 0 ALFRED MOFFETT TRUSTEE 4.00 X 0 0 0 JOHN R GILL TRUSTEE 4.00 X 0 0 0 JOHN ROGERS TRUSTEE 4.00 X 0 0 0 NANCY D JUDGE TRUSTEE 4.00 X 0 0 0 SHELDON H HOROWITZ TRUSTEE 4.00 X 0 0 0 CHARO UCEDA TRUSTEE 4.00 X 0 0 0 835650 0 178654 5 0 1 0 SODEXO INC & AFFILIATES PO BOX 360170 PITTSBURGH PA 15251 DINING/FACILITIES 2424498 JACOB P SMITH BUILDING CO 1737 LAKE TERRACE DR EUSTIS FL 32726 CONSTRUCTION SERVICES 359274 VEYTEC 2418 SILVER STAR ROAD ORLANDO FL 32804 CONTRACTED IT SERVICES 323815 SCHMID CONSTRUCTION INC 15690 W COLONIAL DRIVE WINTER GARDEN FL 34787 CONSTRUCTION CONTRACTOR 272719 MATHIAS FOODSERVICE EQUIPMENT PO BOX 491658 LEESBURG FL 347491658 FOOD SERVICE EQUIPMENT CONTRACTOR 227836 18 1414012 1259475 1540 2673487 TUITION & FEES 611310 18389484 18389484 ROOM AND BOARD FEES 611310 4746408 4746408 STUDENT SERVICE FEES 611310 677574 677574 SUMMER FOR SUCCESS FEE 611310 108740 108740 23922206 25594 25594 436958 300 306170 126716 130788 -126416 4372 4372 181075 148810 32265 32265 OTHER REVENUE 900099 31236 31236 31236 26689160 23985707 0 29966 X 5444436 5444436 34000 34000 1045582 182466 645683 217433 6941362 6034640 906722 363948 197264 166684 1203614 1099143 104471 575027 417078 145001 12948 181695 117164 64531 62588 62588 14799 14799 3096766 2772096 303402 21268 581242 512912 42487 25843 237572 3362 225173 9037 219130 183528 35602 1199277 1139165 60112 35358 14229 20187 942 117223 52673 63550 1000 626103 597821 28282 1037782 960160 77622 293704 281312 12392 HEERF AID TO STUDENTS 595250 595250 OPERATING SUPPLIES 540543 208782 331761 SPECIAL EVENTS 213573 116789 68600 28184 393581 171713 201312 20556 25054155 21135983 3580961 337211 2032490 1491737 1803428 6228 416903 654764 591467 386630 38286 82226 186226 235036 34278238 7403859 23077557 26874379 1321534 1700816 160297 202664 36904 311200 29665092 31945680 1372875 1444083 1656955 2517504 16880506 17744635 468591 416142 377734 0 810367 0 21567028 22122364 X 6976007 8362446 1122057 1460870 8098064 9823316 29665092 31945680 X 1635005 72449 17798 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 114 114 0 PART II-B, LINE 1: THE ORGANIZATION PAID MEMBERSHIP DUES TO NAICU THAT ENGAGES IN LOBBYING ACTIVITIES. X X 0 98557 22279 120836 100811 -2254 98557 92436 8375 100811 83990 8446 92436 74955 9035 83990 1.00000 0 0 2890780 2890780 23869692 4322112 19547580 1566388 551139 1015249 2701274 1865509 835765 3250104 665099 2585005 26874379 X 21457152 72449 148810 221259 21235893 14799 5438468 5453267 26689160 19731900 170980 170980 19560920 14799 5478436 5493235 25054155 PART III, LINE 1A: COLLECTION ITEMS CONSIST OF ART OBJECTS THAT ARE HELD FOR EDUCATIONAL AND CURATORIAL PURPOSES. EACH OF THE ITEMS IS CATALOGUED, PRESERVED, CARED FOR, AND KEPT UNENCUMBERED. ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED CONTINUOUSLY. COLLECTION ITEMS ACQUIRED EITHER THROUGH PURCHASE OR DONATION ARE NOT CAPITALIZED. PART V, LINE 4: THE ORGANIZATION INTENDS TO USE ITS ENDOWMENTS TO PROVIDE FUNDS FOR FUTURE SCHOLARSHIPS. PART X, LINE 2: THE COLLEGE IS SUBJECT TO FEDERAL INCOME TAX ONLY ON NET UNRELATED BUSINESS INCOME UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE COLLEGE HAS EVALUATED ITS TAX POSITIONS AND DETERMINED IT HAS NO UNCERTAIN TAX POSITIONS AND HAS NOT RECORDED ANY OBLIGATIONS FOR UNRELATED BUSINESS INCOME TAX. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD REPORTED ON THE REVENUE PAGE 148,810. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND GRANTS NETTED AGAINST TUITION REVENUE 5,478,436. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT -39,968. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD REPORTED ON THE REVENUE PAGE 148,810. BAD DEBTS - PLEDGE 22,170. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND GRANTS NETTED AGAINST TUITION REVENUE 5,478,436. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 BEACON COLLEGE'S POLICY IS STATED IN ALL ADVERTISING/NEWS RELEASES AT THE START OF THE SCHOOL YEAR. LINE 6 - EXPLANATION OF GOVERNMENT FINANCIAL AID: BEACON COLLEGE RECEIVES FLORIDA TUITION ASSISTANCE AND HAS BEEN THE RECIPIENT OF FLORIDA DEPARTMENT OF TRANSPORTATION GRANTS TO PURCHASE VEHICLES. BEACON COLLEGE HAS NEVER HAD ITS RIGHT TO FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENTAL AGENCY REVOKED. 0 0 0 0 0 0 0 0 0 0 SCHOLARSHIPS SCHOLARSHIPS 4 34000 RATE REDUCTIONS 0 ASSISTANCE IN THE FORM OF TUITION REDUCTION & REDUCED RATE FOR ROOM AND BOARD. FMV 0 0 0 0 0 0 PART III ACCOUNTING METHOD: 1 SCHOLARSHIPS AND GRANTS 429 5444436 0 N/A N/A PART I, LINE 2: PRIMARILY STUDENTS ARE AWARDED BEACON SCHOLARSHIP AND GRANT AID (DISCOUNTED EDUCATION COSTS) BASED ON DEMONSTRATING FINANCIAL NEED AS DEFINED BY FEDERAL STUDENT AID GUIDELINES. THE DISCOUNT APPLIED IS AWARDED ON A FORMULA ASSIGNING THE LARGEST BEACON DISCOUNT TO THE NEEDIEST STUDENTS. THERE ARE A FEW SCHOLARSHIPS(DISCOUNTS) AWARDED BASED ON RECOMMENDATIONS FROM EDUCATIONAL PROFESSIONALS(PROFESSIONAL EDUCATOR SCHOLARSHIP)AND/OR A GRANT (RAISE ME) OFFERED TO STUDENTS WHO ACHIEVED SPECIFIC ACCOMPLISHMENTS IN HIGH SCHOOL. IN THESE CASES EVERYONE AUTOMATICALLY RECEIVES THE SAME LEVEL OF REDUCTION BASED ON PREDETERMINED CRITERIA. INTERNATIONAL STUDENTS ARE ALSO ELIGIBLE TO RECEIVE AN EDUCATIONAL COST REDUCTION BY DEMONSTRATING FINANCIAL NEED. THESE GRANTS VARY AND ARE DETERMINED BY THE STUDENT'S FINANCIAL CIRCUMSTANCES. IN ORDER FOR STUDENTS TO CONTINUE TO RECEIVE NEED-BASED BEACON COLLEGE GRANTS AND SCHOLARSHIPS, STUDENTS MUST RE-APPLY EACH YEAR USING THE FEDERAL APPLICATION FOR STUDENT AID. STUDENTS MUST ALSO REMAIN IN GOOD ACADEMIC STANDING AS DESCRIBED IN THE BEACON ACADEMIC CATALOG. SHOULD THE STUDENT/FAMILY FINANCIAL CIRCUMSTANCE CHANGE, THE STUDENT MAY RECEIVE A REDUCTION OR INCREASE IN A BEACON GRANT. IN THE CASE OF NON-NEED BASED BEACON COLLEGE GRANTS; STUDENTS ARE MONITORED ANNUALLY TO ASSURE THEY ARE MAINTAINING GOOD ACADEMIC STANDING. X 1 1 X X X X X 1 0 0 0 0 0 0 0 0 DR GEORGE J HAGERTY PRESIDENT 306093 0 0 0 45076 0 98387 0 21041 0 470597 0 0 0 SHELLY CHANDLER PROVOST 154677 0 0 0 0 0 7725 0 10854 0 173256 0 0 0 DALE HEROLD VP OF ADMINSSIONS & ENROLLMENT MGMT 138065 0 0 0 0 0 6999 0 11686 0 156750 0 0 0 PART I, LINE 1A DR. GEORGE J. HAGERTY- HOUSING ALLOWANCE WAS INCLUDED IN HIS TAXABLE INCOME. PART I, LINE 3 BEACON COLLEGE ESTABLISHES CEO/EXECUTIVE DIRECTOR COMPENSATION USING ALL OF THE FOLLOWING ELEMENTS: (1) REVIEW AND APPROVAL BY INDEPENDENT MEMBERS OF THE BOARD OF TRUSTEES; (2) USE OF DATA AS TO COMPARABLE COMPENSATION; (3) CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING. PART I, LINE 4A JAMES OTIS VANCE RECEIVED A SEVERANCE PAYMENT IN THE AMOUNT OF $10,859. A HIGHER EDUCATIONAL FACILITIES FINANCE AUTHORITY 900058227 2019-06-27 20070000 REFUND PRIOR ISSUE; RESIDENCE & DINING HALL 0 0 0 A 825000 20070000 6228 243107 400329 6622383 11859409 938544 1 0 0 1 A 0 0 0 0 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 NATHAN A JUDGE FAMILY MEMBER OF NANCY JUDGE, TRUSTEE OF THE ORGANIZATION 36765 COMPENSATION AND BENEFIT PAID BY THE ORGANIZATION 0 SAMANTHA RESNICK FAMILY MEMBER OF DEBBIE RESNICK, TRUSTEE OF THE ORGANIZATION 40708 COMPENSATION PAID BY THE ORGANIZATION 0 FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE SHALL HAVE FIVE MEMBERS, ALL OF WHOM SHALL BE VOTING MEMBERS OF THE BOARD. THE PRESIDENT SHALL ALSO SERVE ON THE EXECUTIVE COMMITTEE BUT IN AN EX OFFICIO, NON-VOTING CAPACITY. THE EXECUTIVE COMMITTEE SHALL BE COMPOSED OF THE OFFICERS OF THE BOARD WITH OTHER MEMBERS SELECTED FROM THE CHAIRS OF STANDING COMMITTEES AND/OR AT-LARGE MEMBERS NOMINATED BY THE BOARD CHAIR AND CONFIRMED AT THE BOARD'S ANNUAL MEETING BY A MAJORITY VOTE OF THOSE TRUSTEES IN ATTENDANCE. IN CONDUCTING ITS DUTIES, THE EXECUTIVE COMMITTEE, SHALL NOT, EVEN IF THE NUMBER IS SUFFICIENT, BE CONSIDERED A QUORUM FOR A SPECIAL MEETING OF THE FULL BOARD. THE EXECUTIVE COMMITTEE IS EMPOWERED TO ACT FOR THE BOARD BETWEEN REGULAR BOARD OF TRUSTEES' MEETINGS ON ALL MATTERS, EXCEPT FOR THOSE MATTERS EXCLUSIVELY RESERVED TO THE BOARD: (I) PRESIDENTIAL SELECTION AND TERMINATION, (II) BOARD MEMBER AND BOARD OFFICER ELECTION, (III) CHANGES IN THE MISSION AND/OR PURPOSE OF THE INSTITUTION, (IV) AMENDMENTS TO THE ARTICLES OF INCORPORATION AND/OR BYLAWS, (V) INCURRENCE OF CORPORATE INDEBTEDNESS, (VI) SALE OR OTHER DISPOSITION OF REAL ESTATE AND/OR OTHER TANGIBLE PROPERTY, (VII) ADOPTION OF THE ANNUAL BUDGET, AND (VIII) CONFERRAL OF DEGREES, (IX) SETTING TUITION, (X) SETTING INCREASES IN SALARIES. FORM 990, PART VI, SECTION B, LINE 11B BOARD OF TRUSTEES MEMBERS ARE PROVIDED A DRAFT COPY OF THE FORM 990 FOR THEIR REVIEW, CHANGES NOTED BY MEMBERS ARE MADE AS NECESSARY, AND THE FINAL FORM 990 IS THEN FILED UPON SIGNATURE OF AN AUTHORIZED OFFICER. FORM 990, PART VI, SECTION B, LINE 12C A BOARD MEMBER SHALL BE CONSIDERED TO HAVE A CONFLICT OF INTEREST IF HE OR SHE, OR PERSONS OR ENTITIES WITH WHICH HE OR SHE IS AFFILIATED, HAS A DIRECT OR INDIRECT INTEREST THAT MAY IMPAIR OR MAY REASONABLY APPEAR TO IMPAIR HIS OR HER INDEPENDENT, UNBIASED JUDGMENT IN THE DISCHARGE OF HIS OR HER RESPONSIBILITIES TO THE INSTITUTION. BOARD MEMBERS SHALL DISCLOSE TO THE BOARD ANY ACTUAL, APPARENT, OR POSSIBLE CONFLICT OF INTEREST AT THE EARLIEST PRACTICAL TIME. A BOARD MEMBER WHO HAS MADE SUCH A DISCLOSURE SHALL ABSTAIN FROM VOTING ON SUCH MATTERS, OR PARTICIPATING IN OR OTHERWISE INFLUENCING THE DELIBERATIONS OF THE BOARD IN RELATION TO THE MATTER FOR WHICH AN ACTUAL, APPARENT, OR POSSIBLE CONFLICT IS ACKNOWLEDGED. THE BOARD MEETING MINUTES SHALL REFLECT THAT A DISCLOSURE WAS MADE AND NOTE THE BOARD MEMBERS' ABSTENTION FROM VOTING AND ABSENCE DURING BOARD DELIBERATIONS. A BOARD MEMBER WHO IS RECUSED MAY BE COUNTED FOR PURPOSES OF DETERMINING THE PRESENCE OF A QUORUM AT THE MEETING, BUT SHALL NOT BE COUNTED FOR PURPOSES OF DETERMINING THE PRESENCE OF A QUORUM FOR REQUISITE BOARD ACTION. IN ACCORDANCE WITH THE CONFLICT OF INTEREST POLICY, EVERY BOARD MEMBER SHALL COMPLETE AND SIGN A DISCLOSURE FORM ON AN ANNUAL BASIS, AND UPDATE THE FORM AS PROMPTLY AS POSSIBLE FOLLOWING KNOWLEDGE OF CONDITIONS THAT MAY CREATE A POSSIBLE CONFLICT OF INTEREST. BOARD MEMBERS SERVE AS VOLUNTEERS AND ARE NOT COMPENSATED FOR THEIR SERVICES. THEY MAY BE REIMBURSED FOR TRANSPORTATION AND OTHER REASONABLE DIRECT EXPENSES WHILE ENGAGED IN THE DISCHARGE OF THEIR OFFICIAL BOARD DUTIES. FORM 990, PART VI, SECTION B, LINE 15 BEACON CONDUCTS AN ANNUAL ADMINISTRATIVE SALARY AND BENEFIT SURVEY FOR THE PRESIDENT. AT THE SAME TIME, AN ANNUAL SALARY SURVEY OF THE PROVOST, THE VICE PRESIDENT OF FINANCE & STRATEGIC PRIORITIES/CFO, VICE PRESIDENT OF ADMISSIONS & ENROLLMENT MANAGEMENT, VICE PRESIDENT OF INSTITUTIONAL ADVANCEMENT AND THE ASSOCIATE VICE PRESIDENT OF STUDENT ENGAGEMENT AND SUCCESS IS ALSO CONDUCTED. THE RESEARCH UTILIZED FOR THE ADMINISTRATIVE SURVEY IS OBTAINED FROM THE COLLEGE AND UNIVERSITY PROFESSIONAL ASSOCIATION FOR HUMAN RESOURCES (CUPA-HR). CUPA-HR IS CONSIDERED THE DEFINITIVE SOURCE FOR ADMINISTRATIVE SALARIES FOR HIGHER EDUCATION SINCE 1967, AND THE RESEARCH FROM ITS ADMINISTRATOR SURVEY IS USED BY THE "CHRONICLE OF HIGHER EDUCATION" TO ANNUALLY REPORT ON THE COMPENSATION FOR HIGHER EDUCATION ADMINISTRATIVE STAFF. IN ADDITION, BEACON UTILIZES THE DATA OBTAINED FROM THE MOST RECENT IRS 990 FILINGS FOR EACH COLLEGE THAT BEACON UTILIZES FOR COMPARATIVE PURPOSES. INCLUDED IN THIS COMPARISON ARE: PEER COLLEGES, FLORIDA COLLEGES, PRIVATE INDEPENDENT COLLEGES, BACCALAUREATE COLLEGES, AND SOUTHERN REGION PRIVATE INDEPENDENT COLLEGES, BY ENROLLMENT OR TOTAL EXPENSE. THE DIRECTOR OF HUMAN RESOURCES PERFORMS THE ANALYSIS OF DATA AND WRITES THE REPORTS, WHICH INCLUDES DATA DOCUMENTATION, FOR THE BOARD CHAIR AND PRESIDENT TO REVIEW. THE PRESIDENT MAKES A RECOMMENDATION TO THE BOARD CHAIR FOR SUGGESTED COMPENSATION FOR EXECUTIVE LEVEL COMPENSATION, BASED ON AN ANNUAL REVIEW OF THEIR ACCOMPLISHMENTS IN THEIR RESPECTIVE POSITIONS. THE BOARD CHAIR REVIEWS BOTH THE PRESIDENT'S ANNUAL COMPENSATION SURVEY AND EXECUTIVE LEVEL COMPENSATION RECOMMENDATIONS FROM THE PRESIDENT. THESE ARE THEN PRESENTED TO THE COMPENSATION COMMITTEE APPOINTED BY THE EXECUTIVE COMMITTEE FOR REVIEW AND DISCUSSION, TO INCLUDE THE ANNUAL REVIEW FOR THE PRESIDENT. THE COMPENSATION COMMITTEE MEETS IN CLOSED SESSION AND DETERMINES THE COMPENSATION LEVELS FOR THE PRESIDENT AND SENIOR EXECUTIVES. THE COMPENSATION COMMITTEE ADVISES THE EXECUTIVE COMMITTEE WHO PRESENTS THE RECOMMENDATIONS TO THE FULL BOARD. THIS PROCESS WAS LAST CONDUCTED IN 2021. FORM 990, PART VI, SECTION C, LINE 19 THE COLLEGE'S GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST FOR A REASONABLE COPYING CHARGE. FORM 990, PART IX, LINE 11G FINANCIAL AID SERVICES: PROGRAM SERVICE EXPENSES 50,559. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 50,559. CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 157,860. MANAGEMENT AND GENERAL EXPENSES 7,680. FUNDRAISING EXPENSES 8,550. TOTAL EXPENSES 174,090. GUEST SPEAKERS: PROGRAM SERVICE EXPENSES 2,900. MANAGEMENT AND GENERAL EXPENSES 1,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,900. MARKETING AND OUTREACH SERVICES: PROGRAM SERVICE EXPENSES 100,537. MANAGEMENT AND GENERAL EXPENSES 856. FUNDRAISING EXPENSES 12,718. TOTAL EXPENSES 114,111. HEALTH SERVICES MANAGEMENT: PROGRAM SERVICE EXPENSES 4,584. MANAGEMENT AND GENERAL EXPENSES 63,863. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 68,447. FACILITIES MANAGEMENT: PROGRAM SERVICE EXPENSES 867,197. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 867,197. DINING SERVICES: PROGRAM SERVICE EXPENSES 1,588,459. MANAGEMENT AND GENERAL EXPENSES 9,023. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,597,482. CONTRACT LABOR: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 23,607. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23,607. IT MANAGEMENT : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 197,373. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 197,373. FORM 990, PART XI, LINE 9: CHANGE IN VALUE SPLIT INTEREST AGREEMENT 39,968. BAD DEBT - PLEDGES -22,170.