PROTECT EDUCATION AND RELIGIOUS LIBERTY IN SCHOOLS INC: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization: PROTECT EDUCATION AND RELIGIOUS LIBERTY IN SCHOOLS INC (EIN 47-5683669)
Tax period: 2017-01-01 to 2017-12-31
Filed: 2018-05-15
IRS object ID: 201811359349302521
Schema version: 2017v2.2
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 C
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2018-05-15T09:19:27-05:00	ReturnTs
Tax Period End	2017-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	113360065	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	ROTH & COMPANY LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1428 36TH STREET SUITE 200	AddressLine1Txt
City	BROOKLYN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11218	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2017-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	475683669	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	PROTECT EDUCATION AND RELIGIOUS LIBERTY	BusinessNameLine1Txt
Business Name Line2	IN SCHOOLS INC	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	PROT	BusinessNameControlTxt
Phone	3476206301	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	12 HEYWARD STREET NO 313	AddressLine1Txt
City	BROOKLYN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11249	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	CHAIM MANDEL	PersonNm
Person Title	OFFICER	PersonTitleTxt
Phone	7189639260	PhoneNum
Signature	2018-05-14	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ZACHARIA WAXLER	PreparerPersonNm
PTIN	P00502633	PTIN
Phone	7182361600	PhoneNum
Preparation	2018-05-10	PreparationDt

Field	Value	IRS element (for citing)
Tax	2017	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	PEARLS PARENTS FOR EDUCATIONAL AND RELIGIOUS LIBERTY IN SCHOOLS	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Principal Officer	CHAIM MANDEL	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	12 HEYWARD STREET	AddressLine1Txt
City	BROOKLYN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11249	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$485,395	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	PEARLSNY.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2015	FormationYr
Legal Domicile State	NY	LegalDomicileStateCd
Activity Or Mission	THE ORGANIZATION'S PURPOSES ARE TO OPERATE AS A BUSINESS LEAGUE IMPROVING BUSINESS CONDITIONS FOR JEWISH DAY SCHOOLS LOCATED WITHIN THE STATE OF NEW YORK AND FOR ANY PURPOSE WHICH CORPORATIONS MAY BE ORGANIZED UNDER THE NEW YORK NOT-FOR-PROFIT CORPORATION LAW AS A NON-CHARITABLE CORPORATION.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	11	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$589,845	PYProgramServiceRevenueAmt
CY Program Service Revenue	$485,395	CYProgramServiceRevenueAmt
PY Investment Income	$0	PYInvestmentIncomeAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$589,845	PYTotalRevenueAmt
CY Total Revenue	$485,395	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	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	$571,896	PYOtherExpensesAmt
CY Other Expenses	$346,665	CYOtherExpensesAmt
PY Total Expenses	$571,896	PYTotalExpensesAmt
CY Total Expenses	$346,665	CYTotalExpensesAmt
PY Revenues Less Expenses	$17,949	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$138,730	CYRevenuesLessExpensesAmt
Total Assets BOY	$201,251	TotalAssetsBOYAmt
Total Assets EOY	$319,612	TotalAssetsEOYAmt
Total Liabilities BOY	$31,800	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$11,431	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$169,451	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$308,181	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE ORGANIZATION'S PURPOSES ARE TO OPERATE AS A BUSINESS LEAGUE IMPROVING BUSINESS CONDITIONS FOR JEWISH DAY SCHOOLS LOCATED WITHIN THE STATE OF NEW YORK AND FOR ANY PURPOSE WHICH CORPORATIONS MAY BE ORGANIZED UNDER THE NEW YORK NOT-FOR-PROFIT CORPORATION LAW AS A NON-CHARITABLE CORPORATION.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$274,879	ExpenseAmt
Revenue	$485,395	RevenueAmt
Desc	THE ORGANIZATION'S PURPOSES ARE TO OPERATE AS A BUSINESS LEAGUE IMPROVING BUSINESS CONDITIONS FOR JEWISH DAY SCHOOLS LOCATED WITHIN THE STATE OF NEW YORK AND FOR ANY PURPOSE WHICH CORPORATIONS MAY BE ORGANIZED UNDER THE NEW YORK NOT-FOR-PROFIT CORPORATION LAW AS A NON-CHARITABLE CORPORATION.	Desc
Total Program Service Expenses	$274,879	TotalProgramServiceExpensesAmt
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	Yes (1)	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
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	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
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 With Officer Ent	0	BusinessRlnWithOfficerEntInd
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
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	14	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
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
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	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	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	NY	StatesWhereCopyOfReturnIsFldCd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE ORGANIZATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7189639260	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	12 HEYWARD STREET	AddressLine1Txt
City	BROOKLYN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11249	ZIPCd

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

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
DAVID NIEDERMAN
PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
ISAAC SOFER
TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
MOSHE KRAMER
SECRETARY	1.00	Yes (X)	Yes (X)	$0	$0	$0
CHAIM MANDEL
OFFICER	1.00	Yes (X)	Yes (X)	$0	$0	$0
HERSHEL LUSTIG
OFFICER	1.00	Yes (X)	Yes (X)	$0	$0	$0
HESHIE DEMBITZER
OFFICER	1.00	Yes (X)	Yes (X)	$0	$0	$0
DAVID OBERLANDER
OFFICER	1.00	Yes (X)	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

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	DENTON US LLP	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	DEPT 3078	AddressLine1Txt
City	CAROL STREAM	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60132	ZIPCd

Field	Value	IRS element (for citing)
Services	LEGAL FEES	ServicesDesc
Compensation	$130,351	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	MEMBERSHIP DUES	Desc
Business	900099	BusinessCd
Total Revenue Column	$485,395	TotalRevenueColumnAmt
Related Or Exempt Func Income	$485,395	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$485,395	TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$485,395	TotalRevenueColumnAmt
Related Or Exempt Func Income	$485,395	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

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

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$130,351	TotalAmt
Program Services	$130,351	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$6,823	TotalAmt
Management And General	$6,823	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$118,288	TotalAmt
Program Services	$118,288	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$84,991	TotalAmt
Program Services	$24,293	ProgramServicesAmt
Management And General	$60,698	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$2,800	TotalAmt
Management And General	$2,800	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$2,930	TotalAmt
Program Services	$1,465	ProgramServicesAmt
Management And General	$1,465	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$482	TotalAmt
Program Services	$482	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$346,665	TotalAmt
Program Services	$274,879	ProgramServicesAmt
Management And General	$71,786	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$12,256	BOYAmt
EOY	$109,498	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$188,995	BOYAmt
EOY	$210,114	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$201,251	BOYAmt
EOY	$319,612	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$31,800	BOYAmt
EOY	$11,431	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$31,800	BOYAmt
EOY	$11,431	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind

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	$169,451	BOYAmt
EOY	$308,181	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$169,451	BOYAmt
EOY	$308,181	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$201,251	BOYAmt
EOY	$319,612	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$138,730	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Substantially All Dues Nonded	Yes (1)	SubstantiallyAllDuesNondedInd
Only In House Lobbying	Yes (1)	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	0	AgreeCarryoverPriorYearInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	ORGANIZATION'S PROCESS TO REVIEW FORM 990 THE TAX RETURN PREPARER SENDS THE BOARD OF DIRECTORS A DRAFT COPY OF THE COMPLETED TAX RETURN FOR REVIEW AND COMMENTS. AFTER THE BOARD OF DIRECTORS APPROVES THE RETURN THEY NOTIFY THE TAX RETURN PREPARER AND A FINAL VERSION OF THE RETURN IS SENT TO THE PRESIDENT. THE EXECUTIVE DIRECTOR THEN SIGNS THE E-FILE AUTHORIZATION FORM AND RETURNS IT TO THE TAX RETURN PREPARER. THE TAX RETURN PREPARER THEN E-FILES THE RETURN.
FORM 990, PART VI, SECTION B, LINE 12C	ENFORCEMENT OF CONFLICTS POLICY ALL DIRECTORS, OFFICERS AND EMPLOYEES ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICT OF INTEREST. FAILURE TO DISCLOSE A POTENTIAL CONFLICT OF INTEREST OR ENGAGING IN A PRACTICE DETERMINED TO BE A CONFLICT OF INTEREST MAY RESULT IN DISCIPLINARY ACTION UP TO AND INCLUDING TERMINATION.
FORM 990, PART VI, SECTION C, LINE 19	GOVERNING DOCUMENTS DISCLOSURE EXPLANATION UPON REQUEST THE PUBLIC MAY VIEW THE ORGANIZATION'S GOVERNING DOCUMENTS AND RELATED DOCUMENTS AT THE ADDRESS LOCATED ON PAGE 1 OF FORM 990.
FORM 990, PART IX, LINE 11G	CONSULTING: PROGRAM SERVICE EXPENSES 71,088. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 71,088. PUBLIC RELATIONS: PROGRAM SERVICE EXPENSES 47,200. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 47,200.