2022-08-11T08:37:30-05:00 2021-09-30 450250958 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2020-10-01 411804205 LifeCare Medical Center LIFE 2184632500 715 Delmore Drive Roseau MN 56751 Keith Okeson CEO/President 2184632500 2022-08-10 1 Keith Okeson 999009999 Kim Hunwardsen CPA P00484560 6122536500 2022-08-05 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z Keith Okeson 715 Delmore Drive Roseau MN 56751 64830815 0 X www.lifecaremedicalcenter.org X 1995 MN Promotion of Health 12 8 538 350 0 0 1086387 10442802 49762848 53236012 654567 659229 134347 163616 51638149 64501659 6000 11000 0 0 28714326 30123821 0 0 0 19255090 20758728 47975416 50893549 3662733 13608110 95325232 99134345 17080274 6897926 78244958 92236419 X To provide care for a healthy life. 0 0 42871336 11000 53236012 LifeCare Medical Center operates a 25-bed critical access hospital, including a 50-bed nursing facility, home health, hospice, and public health in Roseau, Minnesota. The organization also operates a 40-bed nursing home and 12 apartments of assisted living in Greenbush, Minnesota. The purpose of the organization is to own, maintain, and operate a hospital, and nursing home and to furnish medical and surgical care to the sick, infirmed, or injured.Acute Care Hospital (Inpatient and Outpatient)Inpatient days: 3,016 (1,640 IP and 1,376 SWB)SEE SCHEDULE O FOR CONTINUANCE:Long Term CareLifeCare Roseau Manor Resident Days: 11,769LifeCare Greenbush Manor Resident Days: 11,448Home Health/Public Health Visits: 6,662Hospice Clients Served: 33To fulfill its mission of community service, LifeCare Medical Center provides care to patients who meet certain criteria under its charity care policy without charge or at amounts less than its established rates. The amount of charges foregone, based on established rates, was $229,584 for the year ended September 30, 2021.LifeCare Medical Center was selected by The National Rural Health Association's Rural Health Policy Institute, iVantage Health Analytics and The Chartis Center for Rural Health as one of the top 100 Critical Access Hospitals in the country based on quality, customer surveys, and financial indicators. We are very proud of our staff in being selected in 2018, 2020, and 2021 for this honor. 42871336 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 1 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 57 0 1 538 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X Cathy Huss 2184634763 715 Delmore Drive Roseau MN 56751 Corwin Vatnsdal Chair 1.00 X X 1600 0 0 Mark Wilson Secretary 1.00 X X 1400 0 0 Chuck Lindner Trustee 1.00 X 1400 0 0 Brenda Sather Vice Chair 1.00 X X 1200 0 0 Beth Johnson Trustee 1.00 X 900 0 0 Therese McBride Treasurer 1.00 X X 1100 0 0 Dan Urness Trustee 1.00 X 1100 0 0 Jessica Foss Trustee 1.00 X 1100 0 0 Mark Karl Trustee 1.00 X 900 0 0 Matthew Ulwelling Trustee 1.00 X 700 0 0 Ronald Brummer Trustee 1.00 X 1100 0 0 Shayne Isane Trustee 1.00 X 700 0 0 Keith Okeson CEO/President 40.00 X 439467 0 47785 Cathy Huss CFO 40.00 X 295304 0 11999 Andrew Matthews Emergency Medicine Physician 40.00 X 383710 0 44338 Shannon D Carlson COO 40.00 X 214160 0 29064 Gordon Streiff Pharmacy Director 40.00 X 189375 0 41531 Kevin L Schumacher Information Systems Director 40.00 X 150320 0 25889 Nathan Brovold Chief Nursing Officer 40.00 X 192105 0 35084 1877641 0 235690 26 0 1 0 WAPITI Media Group Limited 107 Flynn Drive Milbank SD 57252 Locum Physician Tenens 1591220 Mayo Collaborative Services PO BOX 9146 Minneapolis MN 55480 Laboratory Services 924148 Central Minnesota Diagnostic PO BOX 158 Milaca MN 56353 Imaging Services 630439 Shared Medical Technology 2020 W Newton St Rice Lake WI 54868 Echo Cardio Services 335134 Catholic Health Initiatives 198 Inverness Drive West Engelwood CO 80112 Telepharmacy 121788 6 10308418 134384 10442802 Net Patient Service Revenue 622110 52474583 52474583 Other Revenue 621500 761429 761429 53236012 662132 662132 489869 326253 163616 163616 163616 2903 -2903 -2903 -2903 64501659 53236012 0 822845 X 5000 5000 6000 6000 849367 849367 22774044 19594907 3179137 759962 671098 88864 4050931 3394282 656649 1689517 1405853 283664 50803 50803 65049 65049 5878329 5285772 592557 146196 146196 1523559 837622 685937 916030 868863 47167 234767 228848 5919 46940 13524 33416 69762 69762 2833877 2578931 254946 219747 219747 Medical Supplies 6246997 6246997 Repairs & Maintenance 1062548 484816 577732 Surcharge Fees 615192 615192 MN Care Tax 408444 408444 440488 155425 285063 50893549 42871336 8022213 0 12746575 16072996 5763371 7043860 1720937 1699624 174204 135702 61149468 38355272 24150525 22794196 50361355 50967169 408265 420798 95325232 99134345 6455808 6122887 4891130 231972 290396 294826 5188906 0 254034 248241 17080274 6897926 X 78244958 92236419 78244958 92236419 95325232 99134345 13608110 383351 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 7740 7740 42419448 25530922 16888526 16155068 12119253 4035815 2567212 705097 1862115 22794196 Estimated Third Party Payor Settlements 248241 248241 X 65211263 383351 383351 64827912 -326253 -326253 64501659 51219802 326253 326253 50893549 0 50893549 Part IV, Line 2b: The Medical Center acts as custodian for the funds of the residents, holds resident security deposits, and holds employee voluntary withholdings. Funds for residents and others totaled $290,396 and $294,826 at September 30, 2020 and 2021. Part X, Line 2: The Medical Center believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The Medical Center would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. Part XI, Line 4b - Other Adjustments: Rental Expense Recorded in Expense for Financial Statements -326,253. Part XII, Line 2d - Other Adjustments: Rental Expense Recorded in Revenue on Form 990 326,253. 1 1 X 1 X 1 X 1 1 0 0 146000 146000 0.00290 4099840 3421246 678594 0.01330 4245840 3421246 824594 0.01620 272853 4650 268203 0.00530 206360 206360 0.00410 15281112 11796879 3484233 0.06850 74686 74686 0.00150 15835011 11801529 4033482 0.07940 20080851 15222775 4858076 0.09560 5077 5077 0.00010 32903 32903 0.00060 43706 43706 0.00090 29408 29408 0.00060 324250 324250 0.00640 435344 435344 0.00860 0 746301 54480 9475335 9352690 122645 X 1 1 1 1 LifeCare Medical Center 715 Delmore Drive Roseau MN 56751 www.lifecaremedicalcenter.org 00579 X X X X X Urgent Care LifeCare Medical Center 1 0 0 1 X X X X X X X X X 18 1 0 1 1 X www.lifecaremedicalcenter.org/about-us X 1 18 1 www.lifecaremedicalcenter.org/about-us 0 1 X 200.000000000000 250.000000000000 X X 1 1 X X X X 1 X https://lifecaremedicalcenter.org/financialassist/ X https://lifecaremedicalcenter.org/financialassist/ X https://lifecaremedicalcenter.org/financialassist/ X X X X X X 1 X 0 X X X X 1 X 0 0 LifeCare Medical Center Part V, Section B, Line 5: LifeCare Community Relations and LifeCare Public Health collected community input on the health needs of Roseau County through a series of meetings with targeted individuals and groups, which represented all age and geographic levels of our service area. There were 22 meetings in total, which occurred between January 2019 and April 2019. These meetings included the 3 largest employers in our service area: Marvin Windows & Doors, Central Boiler & Polaris. Meetings also included the following: Warroad, Roseau, Badger & Greenbush schools, Roseau & Greenbush Women of Today groups, 7 Clans Casino, Warroad & Roseau Chamber of Commerce, Altru Advanced Practice Providers, Roseau County Court, Sheriff's Dept, County Board, County Attorney, Roseau County Jail, Roseau Police Department, Roseau Ministerial Association, LifeCare HomeCare & Hospice team, LifeCare EMS/ED and LifeCare HealthCare Fund Advisory Committee. In addition, those who serve low-income and minority populations were represented by Roseau County Social Services, LifeCare Public Health, Northwest Community Action and HeadStart.The responses from the individual meetings were then compiled into a comprehensive list of community health needs for LifeCare Medical Center's service area. A survey was developed using the top health needs identified by five or more of the groups interviewed. This survey was distributed to community groups representing different areas and populations of Roseau County. They were asked to circle, not rank, the top 5 needs from the survey. The groups included: o Team EPIC - has members representing 12 sectors of the community including education, law enforcement, health care, social services, city and county officials o Northwest Community Action - Head Start, assistance programs, and other community development and outreach programs for low income families o LifeCare Board of Directors o LifeCare Department Directorso Altru Medical Staff LifeCare Medical Center Part V, Section B, Line 6b: We partnered with Roseau County Public Health, a department of LifeCare Medical Center. LifeCare Medical Center Part V, Section B, Line 11: The health needs identified in our most recent CHNA were Mental Health, Healthy Eating, Alcohol Use, Technology Addiction, Drug Use, Physical Activity, Vaping, Parenting, Isolation, Obesity, Daycare, Housing, Health Insurance, Tobacco Use, Transportation and Social Media.LifeCare does not have the expertise or resources to work toward solutions for all of the items identified in our most recent CHNA. As a result, priority will not be given to the following needs: Lack of Daycare Providers, Health Insurance, Housing, Social Media, Parenting, Transportation, or Technology Addiction. LifeCare Medical Center's response to Community Health Needs identified in the most recent Community Health Needs Assessment for the most current tax period is as follows. 1. MENTAL HEALTH *Our Integrative Behavioral Health Committee began meeting regularly again after a hiatus due to covid-19 related restrictions. *Paula Hedlund, RN Wellness Coordinator, attends monthly meetings as a Board member of the Max Foundation which is a local suicide prevention group. The mission of this group is to support programs, projects and activities that facilitate mental wellness amongst youth. *LifeCare continues to have staff members attend the monthly H.O.P.E. coalition meetings. This coalition is committed to ending death by suicide in NW MN through Help, Outreach, Prevention and Education. *Shared information and posters with local schools and businesses on the YOU MATTER Campaign from the Minnesota Department of Health. *Participated in "Be The Voice" events in Thief River Falls, MN and Warroad, MN. These events included a Mental Health Expo and Suicide Awareness Speakers for the community. The Thief River Falls event had 300 attendees and the Warroad event had over 600 people attend. *Coordinated with Tim Denney and the Max Foundation to bring Mental Health/Suicide Prevention training to high school coaches in Warroad and Roseau.*A few items continue to be on hold since the pandemic: Our annual wellness speaker event, featuring Amy Dee, has been postponed again and the work on a mental health TV commercial remains on hold. *We continue to post mental health resources and positive messaging via our social media accounts. *Employee Health Fair had education on positive mental health education, wellbeing and a resource table for mental health.2. OBESITY/HEALTHY EATING/PHYSICAL ACTIVITY *The 24-hour onsite wellness/fitness centers were available for use in Roseau, Warroad and Greenbush according to COVID 19 guidelines. *LifeCare continued to provide an online portal, Wellbeats, for employees to use as a resource for online exercise programming and education for themselves and their families. *May Walk Run was held virtually in this time period. *LifeCare continues to have a Registered Dietician available through Rehab services for nutrition consolation. *Social Media continues to be used for communicating education on healthy living. *The following activities remained on hold due to covid 19 related restrictions: Tai Ji Quan & Matter of Balance classes, Health Fairs, Worksite Wellness Collaborative meetings. *We continued work on the new Warroad Wellness Center which will house Behavioral Health and Rehab services along with a new fitness center and community room for exercise classes and social programming.3. TOBACCO USE/VAPING/DRUG USE/ALCOHOL USE *We continue to work with Team EPIC and Roseau County youth to decrease the use of Alcohol, Tobacco and Drugs. Meeting attendance has been limited in this time frame again due to COVID 19 related restrictions and staffing reassignments due to the pandemic. *The following activities were put on hold: Drug Take Back Events, Responsible Beverage server training, and the Not On Tobacco program that was targeted to start in the fall of 2020 at the Roseau High School. *One Freedom From Smoking class was offered to employees but we did not have any participants. *We do continue to offer Cessation resources on our website and social media accounts. *We continue to provide education on these topics via social media and discharge planning packets. LifeCare Medical Center Part V, Section B, Line 16j: In addition to providing the full policy upon request, the Hospital also summarizes the policy on its website, billing invoices, as well as brochures summarizing the policy in the emergency rooms and admissions office. 3 1 - LifeCare Roseau Manor 715 Delmore Drive Roseau MN 56751 Skilled Nursing Facility 2 - LifeCare Greenbush Manor 19120 290th Street Greenbush MN 56726 Skilled Nursing Facility and Assisted Living Facility 3 - LifeCare Home Care and Hospice 715 Delmore Drive Roseau MN 56751 Home Health and Hospice Services Part I, Line 3c: In addition to the Federal Poverty Guidelines, the Medical Center also used an asset test of $15,000. Part I, Line 7: Charity care was converted to cost by multiplying the ratio of cost to gross charges by the gross uncompensated charges associated with providing charity care to its patients. Community health improvements and cash and in-kind contributions are calculated at actual costs recorded in the general ledger. Education costs are based on estimated time and wages to manage students and interns at the facilities. Subsidized health services and Medicaid are converted to cost according to costs allocated to the relevant cost centers on the Medicare Cost Report. Part II, Community Building Activities: Community support includes donations to local community organizations and employee staff time donated to local community committees, as well as employee staff time spent on disaster preparedness beyond legal requirements.Coalition building includes EMT and CPR training for area First Responders and Fire Departments, as well as time donated to the Roseau Area Diabetes Center.Community health improvement advocacy includes staff time on healthcare related boards that advocate for healthcare, as well as time spent on discussions on proper prescription drug disposals, med alerts, chronic disease management, time spent in local correctional facilities on prescription drug abuse and on the Roseau County Committee on Aging. By being involved in the community through the above activities, we are able to increase health awareness.Roseau County is considered a Health Professional Shortage Area and therefore is including the costs of recruitment in workforce development. This promotes better care for our patients. The costs include physician recruitment, career fairs and workforce development committees. Part III, Line 2: The amount on line 2 represents implicit price concessions. The Organization determines its estimate of implicit price concession based on its historical collection experience with this class of patients. Part III, Line 3: The estimated amount of implicit price concessions is attributable to patients eligible under the organization's charity care policy is calculated by using the estimated percentage of community population that is under the Federal Poverty Guidelines. The organization has estimated 7.3% of the implicit price concessions would be charity care. Part III, Line 4: The financial statement footnote regarding implicit price concessions may be found on page 16 of the audited financial statements. Part III, Line 8: Services are provided to patients under the Medicare program knowing that not all costs associated with providing these services will be recovered. Providing these services is essential to these patients and the community and increases their access to healthcare services. Therefore, if there is a shortfall, the entire Medicare shortfall is considered a community benefit.Medicare allowable costs of care are based on the Medicare cost report. The Medicare cost report is completed based on the rules and regulations set forth by Centers for Medicare and Medicaid Services. Part III, Line 9b: Before engaging in ECAs to obtain payment for care, LifeCare Medical Center must make certain reasonable efforts to determine whether an individual is eligible for financial assistance under our financial assistance policy: a) ECAs may begin only when 120 days have passed since the first post discharge statement was provided (an exception is the account with no delivery information and those can go directly to collections). b) However, at least 30 days before initiating ECAs to obtain payment, LifeCare Medical Center shall do the following: i. Provide the individual with a written notice that indicates the availability of financial assistance, lists potential ECAs that may be taken to obtain payment for care, and gives a deadline after which ECAs may be initiated (no sooner than 120 days after the first post discharge billing statement and 30 days after the written notice) ii. Provide a plain-language summary of the FAP along with the notice described above iii. Attempt to notify the individual orally about the FAP and how he or she may get assistance with the application process.After making reasonable efforts to determine financial assistance eligibility as outlined above, LifeCare Medical Center (or its authorized business partners) may take any of the following ECAs to obtain payment for care: a) Report adverse information to credit reporting agencies and/or credit bureaus b) Take action to foreclose property c) Garnish wages d) Place a lien on property. If a patient has an outstanding balance for previously provided care, LifeCare Medical Center may engage in the ECA of deferring, denying, or requiring payment before providing additional medically necessary (but non-emergent) care only when the following steps are taken:a) LifeCare Medical Center provides the patient with an FAP application and a plain language summary of the FAP b) LifeCare Medical Center provides a written notice indicating the availability of financial assistance and specifying any deadline after which a completed application for assistance for the previous care episode will no longer be accepted. This deadline must be at least 30 days after the notice date or 240 days after the post-discharge billing statement for prior care whichever is later. c) LifeCare Medical Center makes a reasonable effort to orally notify the individual about the financial assistance policy and explain how to receive assistance with the application process. d) LifeCare Medical Center processes on an expedited basis any FAP applications for previous care received with the stated deadline. Part VI, Line 2: LifeCare Medical Center provides the Public Health functions for Roseau County. Part VI, Line 3: We have financial counselors who have phone conversations with patients during our collections process. We guide patients to other financial programs as well as our own charity care program. Brochures are available in the admitting area which is in the same location as the Emergency Room. Information is also sent to our patients via patient bills. Our website has the charity care application and brochure, as well as the contact information for our financial counselors, available to patients. Part VI, Line 4: Roseau County is a rural area with a population of approximately 15,258 people. We are the sole hospital located in Roseau County and the nearest tertiary hospital is two hours away. We are a federally-designated medically underserved area. In 2021, approximately 18.8% of the population was age 65 or older. The average per capita income is $31,452 and approximately 7.3% of the population is below the federal poverty level. Part VI, Line 5: The organization's governing body is comprised of volunteer members who reside in the community. Medical staff privileges are extended to all qualified physicians in the community. Surplus funds are reinvested in facilities to improve patient care. The hospital operates an emergency room that is available to all, regardless of ability to pay.As a not-for-profit organization LifeCare Medical Center has made a promise to give back to its community. As a regional healthcare leader, LifeCare strives to respond to healthcare needs by partnering with local leaders, educators, government officials and others.The community benefit report summarizes how this leadership role has made a difference to the people of the area. Included are highlights describing how LifeCare has played an integral role in enhancing the health and overall well-being of the community.Trusted PartnershipsLifeCare's commitment to quality care extends beyond its walls and into the community where strong partnerships have been built to maintain and improve the health and overall well-being of its neighbors. LifeCare EMS personnel are proud of their trusted relationships with regional emergency response groups. Area fire fighters, police, and others participate in disaster training sessions where a disaster is staged and responded to as if it were a real life situation. This type of training helps prepare all groups involved.Education for a Healthy FuturePart of LifeCare's mission is to help educate the next generation of health care professionals. LifeCare Directors work closely with many regional high school and post-secondary educational facilities to bring students into our organization through job shadowing, internships, rural scholar and other programs. Through these programs, students get a firsthand look at specific health care careers as they learn from our staff for a day, week, month or several months based on their program. Students often times focus on rural healthcare employment opportunities that may be available to them once they have completed their education.Charity CareLifeCare recognizes that circumstances arise where a patient is simply unable to pay a hospital bill. In these situations, LifeCare offers a program called Charity Care, in which LifeCare forgives the bills of deserving families and individuals who meet set income guidelines. Great appreciation has been voiced by many who received a helping hand from this program. In fiscal year 2020, LifeCare granted approximately $230,000 in Charity Care based on charges foregone.A Healthy Awareness and Community OutreachLifeCare employees know the importance of educating the public about a healthy lifestyle. And sometimes the best way to provide awareness is to venture outside the facility. That's why LifeCare is involved with many initiatives throughout our communities. By reaching out to the public through nutrition and exercise programs, civic projects, health and safety awareness, health fairs, and other methods, they are able to educate and strengthen the community.Fifth grade tours have become a favorite for students throughout Roseau County. A hospital tour is coupled with a mini health fair where students learn their blood type. The goal of this program is to influence young students into making healthy lifestyle decisions, in addition to introducing them to careers in healthcare.Funding Essential ServicesLifeCare's commitment to community needs is exemplified by its contribution to subsidized services. In fiscal year 2020, LifeCare absorbed over $2,300,000 in costs in order to sustain services that rely on funding from other sources, in particular the Medicaid program. These departments include home health care, hospice, public health, ambulance clinic space, behavioral health, OB, and the two nursing homes.LifeCare Medical Center distributed approximately $4.8 million based on cost in Community Benefits in fiscal year 2020 as reported on Schedule H Part I, II and III. 1 Scholarships 6 6000 Part I, Line 2: The Medical Center does not specifically monitor the use of funds once the funds are provided to the individual or entity. The Organization provides scholarships to both high school students and students currently enrolled in a higher education program. The student must be pursuing a health care related field. If the recipient is a high school student the Organization pays the scholarships directly to the college or university they are attending. If the recipient is currently attending college they will pay the funds to the recipient or the college. X X 0 0 0 0 0 0 0 0 0 Keith Okeson CEO/President 376760 0 45607 0 17100 0 11400 0 38602 0 489469 0 0 0 Andrew Matthews Emergency Medicine Physician 316812 0 51625 0 15273 0 11400 0 35155 0 430265 0 0 0 Cathy Huss CFO 257285 0 25658 0 12361 0 10080 0 4136 0 309520 0 0 0 Shannon D Carlson COO 194252 0 10658 0 9250 0 7693 0 23484 0 245337 0 0 0 Gordon Streiff Pharmacy Director 178606 0 1641 0 9128 0 7515 0 36100 0 232990 0 0 0 Nathan Brovold Chief Nursing Officer 177127 0 10533 0 4445 0 2668 0 33550 0 228323 0 0 0 Kevin L Schumacher Information Systems Director 141679 0 1658 0 6983 0 5803 0 21885 0 178008 0 0 0 Form 990, Part VI, Section A, line 1 The Executive Committee consists of the Chair, Vice-Chair, Treasurer, Secretary, and at least one other director (who shall be selected annually.) The President/CEO will be a non-voting member of the committee. The President/CEO will be excused for matters relating to compensation and evaluation. The Executive Committee shall meet as often as necessary at the call of the Chair, Vice-Chair, or at the request of any two of its members. A majority of the Executive Committee shall constitute a quorum. The Executive Committee's specific responsibilities are to: * Exercise the authority of the board in the management of the business of the corporation between regularly scheduled meetings. * Report to the board any official actions it has taken at the next board meeting. * Review and approve the compensation program for the senior leaders of the organization that is designed to allow the organization to recruit and retain superior talent. * Responsible for conducting on an annual basis the process of establishing goals, evaluating the performance and establishing the compensation of the President/CEO. Form 990, Part VI, Section B, line 11b The return is reviewed initially by the CFO. The return is made available to the Board of Trustees before it is filed. Form 990, Part VI, Section B, line 12c All officers, trustees, and key employees are required to complete a conflict of interest form annually. The form is reviewed by the Board of Trustees to determine if any conflicts exist. If there are any conflicts, the Board of Trustees will discuss the restrictions that should be placed on the person with the conflict. Restrictions are typically related to voting and discussion of matters related to the conflict. Form 990, Part VI, Section B, line 15 The compensation for the CEO and CFO is approved by the Executive Committee based on comparability data. The CEO and CFO both have employment contracts. The deliberation and discussion of compensation is documented in the board meeting minutes. This process takes place on an annual basis. Form 990, Part VI, Section C, line 19 The organization's governing documents, conflict of interest policy, and financial statements are available upon request. Form 990, Part IX, line 11g Physician Fees: Program service expenses 2,044,238. Management and general expenses 91,392. Fundraising expenses 0. Total expenses 2,135,630. Service Related Fees: Program service expenses 2,920,584. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,920,584. Miscellaneous Fees: Program service expenses 320,950. Management and general expenses 501,165. Fundraising expenses 0. Total expenses 822,115.