TY 2020 Form 990PF

Part I	Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).)	(a) Revenue and expenses per books	(b) Net investment income	(c) Adjusted net income	(d) Disbursements for charitable purposes (cash basis only)
	1	Contributions, gifts, grants, etc., received (attach schedule)	5,000,000
2	Check .............
3	Interest on savings and temporary cash investments
4	Dividends and interest from securities...
5a	Gross rents............
b	Net rental income or (loss)
6a	Net gain or (loss) from sale of assets not on line 10
b	Gross sales price for all assets on line 6a
7	Capital gain net income (from Part IV, line 2)...		0
8	Net short-term capital gain.........			0
9	Income modifications...........
10a	Gross sales less returns and allowances
b	Less: Cost of goods sold....
c	Gross profit or (loss) (attach schedule).....
11	Other income (attach schedule).......		102,348	85,888	102,348
12	Total. Add lines 1 through 11........	5,102,348	85,888	102,348
	13	Compensation of officers, directors, trustees, etc.	0	0	0	0
14	Other employee salaries and wages......	1,346,652	0	0	1,346,652
15	Pension plans, employee benefits.......	310,801	0	0	310,801
16a	Legal fees (attach schedule).........		207,180	0	0	207,180
b	Accounting fees (attach schedule).......		191,023	0	0	191,023
c	Other professional fees (attach schedule)....		1,182,052	4,228	4,228	1,177,824
17	Interest...............
18	Taxes (attach schedule) (see instructions)...
19	Depreciation (attach schedule) and depletion...		2,634,499	0	0
20	Occupancy..............
21	Travel, conferences, and meetings.......	53,880	0	0	53,880
22	Printing and publications..........
23	Other expenses (attach schedule).......		1,645,193	81,660	98,120	1,528,579
24	Total operating and administrative expenses.
	Add lines 13 through 23..........	7,571,280	85,888	102,348	4,815,939
25	Contributions, gifts, grants paid.......	16,740			16,740
26	Total expenses and disbursements. Add lines 24 and 25	7,588,020	85,888	102,348	4,832,679
	27	Subtract line 26 from line 12:
a	Excess of revenue over expenses and disbursements	-2,485,672
b	Net investment income (if negative, enter -0-)		0
c	Adjusted net income (if negative, enter -0-)...			0

Part II		Balance Sheets	Beginning of year	End of year
Part II		Balance Sheets	(a) Book Value	(b) Book Value	(c) Fair Market Value
	1	Cash—non-interest-bearing.............
	2	Savings and temporary cash investments.........	1,081,895	974,352	974,352
	3	Accounts receivable
		Less: allowance for doubtful accounts
	4	Pledges receivable
		Less: allowance for doubtful accounts
	5	Grants receivable.................
	6	Receivables due from officers, directors, trustees, and other
		disqualified persons (attach schedule) (see instructions).....
	7	Other notes and loans receivable (attach schedule)
		Less: allowance for doubtful accounts
	8	Inventories for sale or use..............
	9	Prepaid expenses and deferred charges..........
	10a	Investments—U.S. and state government obligations (attach schedule)
	b	Investments—corporate stock (attach schedule).......
	c	Investments—corporate bonds (attach schedule).......
	11	Investments—land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	12	Investments—mortgage loans.............
	13	Investments—other (attach schedule)..........
	14	Land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	15	Other assets (describe )	45,563,979	43,185,850	43,185,850
	16	Total assets (to be completed by all filers—see the
		instructions. Also, see page 1, item I)	46,645,874	44,160,202	44,160,202
	17	Accounts payable and accrued expenses..........
	18	Grants payable.................
	19	Deferred revenue.................
	20	Loans from officers, directors, trustees, and other disqualified persons
	21	Mortgages and other notes payable (attach schedule)......
	22	Other liabilities (describe )
	23	Total liabilities (add lines 17 through 22).........	0	0
		Foundations that follow FASB ASC 958, check here
		and complete lines 24, 25, 29 and 30.
	24	Net assets without donor restrictions...........	46,645,874	44,160,202
	25	Net assets with donor restrictions............
		Foundations that do not follow FASB ASC 958, check here
		and complete lines 26 through 30.
	26	Capital stock, trust principal, or current funds........
	27	Paid-in or capital surplus, or land, bldg., and equipment fund
	28	Retained earnings, accumulated income, endowment, or other funds
	29	Total net assets or fund balances (see instructions).....	46,645,874	44,160,202
	30	Total liabilities and net assets/fund balances (see instructions).	46,645,874	44,160,202

Part III

Analysis of Changes in Net Assets or Fund Balances

Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............

46,645,874

Enter amount from Part I, line 27a .....................

-2,485,672

Other increases not included in line 2 (itemize) bullet

Add lines 1, 2, and 3 ..........................

44,160,202

Decreases not included in line 2 (itemize) bullet

Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .

44,160,202

(a) List and describe the kind(s) of property sold (e.g., real estate, 2-story brick warehouse; or common stock, 200 shs. MLC Co.)		(b) How acquired P—Purchase D—Donation	(c) Date acquired (mo., day, yr.)	(d) Date sold (mo., day, yr.)
1a
b
c
d
e

(e) Gross sales price		(f) Depreciation allowed (or allowable)	(g) Cost or other basis plus expense of sale	(h) Gain or (loss) (e) plus (f) minus (g)
a
b
c
d
e

Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69
(i) F.M.V. as of 12/31/69	(j) Adjusted basis as of 12/31/69	(k) Excess of col. (i) over col. (j), if any
a
b
c
d
e

2	Capital gain net income or (net capital loss)	If gain, also enter in Part I, line 7 If (loss), enter -0- in Part I, line 7	2
3	Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
	If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0- in Part I, line 8 ...................		3

1a	Exempt operating foundations described in section 4940(d)(2), check here and enter “N/A" on line 1.
	Date of ruling or determination letter: (attach copy of letter if necessary–see instructions)
b	Reserved................................	1	0
c	All other domestic foundations enter 1.39% of line 27b. Exempt foreign organizations enter 4% of Part I, line 12, col. (b)
2	Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-)	2	0
3	Add lines 1 and 2...........................	3	0
4	Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-)	4	0
5	Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- .....	5	0
6	Credits/Payments:

a	2020 estimated tax payments and 2019 overpayment credited to 2020	6a	5,000
b	Exempt foreign organizations—tax withheld at source......	6b	0
c	Tax paid with application for extension of time to file (Form 8868)...	6c	0
d	Backup withholding erroneously withheld ...........	6d	0

7	Total credits and payments. Add lines 6a through 6d..............		7	5,000
8	Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached.		8	0
9	Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......		9
10	Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...		10	5,000
11	Enter the amount of line 10 to be: Credited to 2021 estimated tax5,000	Refunded	11	0

(a) Name and address	(b) Title, and average hours per week devoted to position	(c) Compensation (If not paid, enter -0-)	(d) Contributions to employee benefit plans and deferred compensation	(e) Expense account, other allowances
CATHY F HALSTEAD	TRUSTEE 20.00	0	0	0
C/O PKFOD 500 MAMARONECK AVE STE 301 HARRISON,NY105281633
PETER A HALSTEAD	TRUSTEE 20.00	0	0	0
C/O PKFOD 500 MAMARONECK AVE STE 301 HARRISON,NY105281633


(a) Name and address of each employee paid more than $50,000	(b) Title, and average hours per week devoted to position	(c) Compensation	(d) Contributions to employee benefit plans and deferred compensation	(e) Expense account, other allowances
PETER J HINMON	CO-DIRECTOR 40.00	151,731	12,143	0
PKFOD 500 MAMARONECK AVE HARRISON,NY10528	CO-DIRECTOR 40.00	151,731	12,143	0
BENJAMIN D WYNTHEIN	RANCH MANAGER 40.00	131,812	29,334	0
PKFOD 500 MAMARONECK AVE HARRISON,NY10528	RANCH MANAGER 40.00	131,812	29,334	0
LINDSEY G HINMON	CO-DIRECTOR 40.00	151,731	7,906	0
PKFOD 500 MAMARONECK AVE HARRISON,NY10528	CO-DIRECTOR 40.00	151,731	7,906	0
MONTGOMERY W NICKLES	AUDIO & TECHNOLOGY S 40.00	89,838	6,868	0
PKFOD 500 MAMARONECK AVE HARRISON,NY10528	AUDIO & TECHNOLOGY S 40.00	89,838	6,868	0
JAMES F RUBERTO	ASST AUDIO ENGINEER 40.00	80,509	9,931	0
PKFOD 500 MAMARONECK AVE HARRISON,NY10528	ASST AUDIO ENGINEER 40.00	80,509	9,931	0
Total number of other employees paid over $50,000...................				9


PKF O'CONNOR DAVIES LLP	ACCT., TAX & ADM.	380,692
500 MAMARONECK AVENUE SUITE 301 HARRISON,NY105281633
FINN PARTNERS INC	PUBLIC RELATIONS	226,848
301 EAST 57TH STREET NEW YORK,NY100225997
MCKENZIE DESIGNS LLC	OPERATIONS CONSULTANT-PERF.	196,788
PO BOX 2197 EDWARDS,CO816322197
CROWLEY FLECK PLLP	GENERAL AND ADMINISTRATIVE LEGAL	195,475
PO BOX 2529 BILLINGS,MT591032529
PREDRAG MUZIJEVIC	ARTISTIC ADVISOR	96,430
351 WEST 24TH STREET 16G NEW YORK,NY100111512

List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc.	Expenses
1	THE FOUNDATION'S ART CENTER OPENED TO THE PUBLIC IN 2016. THE FOUNDATION CONTINUES TO OPERATE AND FURTHER DEVELOP THE ART CENTER AND ITS INFRASTRUCTURE THAT IS HOME TO AMPHITHEATERS, A SCULPTURE PARK, A MUSEUM, CONCERT PRACTICE FACILITIES, A LARGE LIBRARY, FACILITIES FOR ARTISTS-IN-RESIDENCE, A PANORAMIC VIEWING CENTER AND A CONCERT HALL MODELED ON THE DEEPLY RESONANT SPACE WHERE FRANZ JOSEPH HAYDN COMPOSED AND PERFORMED HIS SYMPHONIES, ALL OPEN TO VISITORS WITH YEAR-ROUND PROGRAMMING. THESE FACILITIES ARE BLENDED SEAMLESSLY INTO THE ROLLING LANDSCAPE THEY INHABIT.	5,228,385
2


3


4

Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2.	Amount
1


2


All other program-related investments. See instructions.
3

		(a) Corpus	(b) Years prior to 2019	(c) 2019	(d) 2020
1 Distributable amount for 2020 from Part XI, line 7
2 Undistributed income, if any, as of the end of 2020:
a Enter amount for 2019 only.......
b Total for prior years:20, 20, 20
3 Excess distributions carryover, if any, to 2020:
a From 2015......
b From 2016......
c From 2017......
d From 2018......
e From 2019......
fTotal of lines 3a through e........
4Qualifying distributions for 2020 from Part
XII, line 4: $
a Applied to 2019, but not more than line 2a
b Applied to undistributed income of prior years (Election required—see instructions).....
c Treated as distributions out of corpus (Election required—see instructions)........
d Applied to 2020 distributable amount.....
e Remaining amount distributed out of corpus
5 Excess distributions carryover applied to 2020.
(If an amount appears in column (d), the same amount must be shown in column (a).)
6Enter the net total of each column as indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5
b Prior years’ undistributed income. Subtract line 4b from line 2b ..........
c Enter the amount of prior years’ undistributed income for which a notice of deficiency has been issued, or on which the section 4942(a) tax has been previously assessed......
d Subtract line 6c from line 6b. Taxable amount —see instructions ...........
e Undistributed income for 2019. Subtract line 4a from line 2a. Taxable amount—see instructions .............
f Undistributed income for 2020. Subtract lines 4d and 5 from line 1. This amount must be distributed in 2021 ..........
7 Amounts treated as distributions out of corpus to satisfy requirements imposed by section 170(b)(1)(F) or 4942(g)(3) (Election may be required - see instructions) .......
8 Excess distributions carryover from 2015 not applied on line 5 or line 7 (see instructions) ...
9Excess distributions carryover to 2021. Subtract lines 7 and 8 from line 6a ......
10 Analysis of line 9:
a Excess from 2016....
b Excess from 2017....
c Excess from 2018....
d Excess from 2019....
e Excess from 2020....

2a Enter the lesser of the adjusted net income from Part I or the minimum investment return from Part X for each year listed ..........	Tax year	Prior 3 years			(e) Total
	(a) 2020	(b) 2019	(c) 2018	(d) 2017	(e) Total
	0	0	0	0	0
b 85% of line 2a .........	0	0	0	0	0
c Qualifying distributions from Part XII, line 4 for each year listed .....	5,107,543	7,590,315	10,204,375	9,710,704	32,612,937
d Amounts included in line 2c not used directly for active conduct of exempt activities ..........	0	0	0	0	0
e Qualifying distributions made directly for active conduct of exempt activities. Subtract line 2d from line 2c ....	5,107,543	7,590,315	10,204,375	9,710,704	32,612,937
3 Complete 3a, b, or c for the alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......	44,160,202	46,645,874	46,762,073	45,378,776	182,946,925
(2) Value of assets qualifying under section 4942(j)(3)(B)(i)	43,185,850	45,563,979	46,108,766	44,705,958	179,564,553
b “Endowment" alternative test— enter 2/3 of minimum investment return shown in Part X, line 6 for each year listed...					0
c “Support" alternative test—enter:
(1) Total support other than gross investment income (interest, dividends, rents, payments on securities loans (section 512(a)(5)), or royalties) ....					0
(2) Support from general public and 5 or more exempt organizations as provided in section 4942(j)(3)(B)(iii)....					0
(3) Largest amount of support from an exempt organization					0
(4) Gross investment income					0

aThe name, address, and telephone number or email address of the person to whom applications should be addressed:

bThe form in which applications should be submitted and information and materials they should include:

cAny submission deadlines:

dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:

3 Grants and Contributions Paid During the Year or Approved for Future Payment
aPaid during the year
MONTANA FOOD BANK NETWORK INC 5625 EXPRESSWAY MISSOULA,MT598089071	N/A	PC	GENERAL OPERATING SUPPORT	16,740
Total ................................. 3a	16,740

Line No.	Explain below how each activity for which income is reported in column (e) of Part XVI-A contributed importantly to the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See instructions.)
1A	IN ACCORDANCE WITH THE FOUNDATION'S PURPOSE OF PROVIDING PROGRAMMING TO VISITORS, TICKETS AND ANCILLARY ITEMS WERE SOLD AT BELOW MARKET RATES TO THE GENERAL PUBLIC FOR MUSICAL PERFORMANCES, PROGRAMMING AND EXPERIENCES IN LINE WITH THE FOUNDATION'S MISSION AND EXEMPT PURPOSE, THAT OCCURRED THROUGHOUT THE YEAR.

(a) Reserved	(b) Reserved	(c) Reserved	(d) Reserved

Enter gross amounts unless otherwise indicated.	Unrelated business income		Excluded by section 512, 513, or 514		(e) Related or exempt function income (See instructions.)
1Program service revenue:	(a) Business code	(b) Amount	(c) Exclusion code	(d) Amount	(e) Related or exempt function income (See instructions.)
aVISITOR CENTER INCOME					16,460
b
c
d
e
f
gFees and contracts from government agencies
2 Membership dues and assessments....
3 Interest on savings and temporary cash investments ...........
4 Dividends and interest from securities....
5 Net rental income or (loss) from real estate:
aDebt-financed property......
bNot debt-financed property.....
6 Net rental income or (loss) from personal property
7 Other investment income.....			15	85,888
8 Gain or (loss) from sales of assets other than inventory ............
9 Net income or (loss) from special events:
10 Gross profit or (loss) from sales of inventory
11 Other revenue: a
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e)..		0		85,888	16,460

(a) Line No.	(b) Amount involved	(c) Name of noncharitable exempt organization	(d) Description of transfers, transactions, and sharing arrangements

Paid Preparer Use Only	Print/Type preparer's name	Preparer's Signature	Date	Check if self- employed	PTIN
	Firm's name				Firm's EIN
	Firm's address				Phone no.

Name of organization TIPPET RISE FOUNDATION C/O PKF O'CONNOR DAVIES LLP

Part I Contributors	Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
1	THE SIDNEY E FRANK FOUNDATION C/O PKFOD 500 MAMARONECK AVE STE 30 HARRISON, NY105281633	$ 5,000,000	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2020)

3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000	(b) Type of service	(c) Compensation
PKF O'CONNOR DAVIES LLP	ACCT., TAX & ADM.	380,692
500 MAMARONECK AVENUE SUITE 301 HARRISON,NY105281633	ACCT., TAX & ADM.	380,692
FINN PARTNERS INC	PUBLIC RELATIONS	226,848
301 EAST 57TH STREET NEW YORK,NY100225997	PUBLIC RELATIONS	226,848
MCKENZIE DESIGNS LLC	OPERATIONS CONSULTANT-PERF.	196,788
PO BOX 2197 EDWARDS,CO816322197	OPERATIONS CONSULTANT-PERF.	196,788
CROWLEY FLECK PLLP	GENERAL AND ADMINISTRATIVE LEGAL	195,475
PO BOX 2529 BILLINGS,MT591032529	GENERAL AND ADMINISTRATIVE LEGAL	195,475
PREDRAG MUZIJEVIC	ARTISTIC ADVISOR	96,430
351 WEST 24TH STREET 16G NEW YORK,NY100111512	ARTISTIC ADVISOR	96,430

3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient	If recipient is an individual, show any relationship to any foundation manager or substantial contributor	Foundation status of recipient	Purpose of grant or contribution	Amount
Name and address (home or business)		Foundation status of recipient	Purpose of grant or contribution	Amount
aPaid during the year
MONTANA FOOD BANK NETWORK INC 5625 EXPRESSWAY MISSOULA,MT598089071	N/A	PC	GENERAL OPERATING SUPPORT	16,740
Total ................................. 3a				16,740

bApproved for future payment

Total ................................. 3b				0

Name of organization TIPPET RISE FOUNDATION C/O PKF O'CONNOR DAVIES LLP		Employer identification number 35-6933159

Part II	Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
Schedule B (Form 990, 990-EZ, or 990-PF) (2020)


Name of organization TIPPET RISE FOUNDATION C/O PKF O'CONNOR DAVIES LLP			Employer identification number 35-6933159
Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $ Use duplicate copies of Part III if additional space is needed.

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
ACCOUNTING AND TAX RETURN PREPARATION	152,277	0	0	152,277
FINANCIAL STATEMENT AUDIT	38,746	0	0	38,746

Description	Beginning of Year - Book Value	End of Year - Book Value	End of Year - Fair Market Value
CHARITABLE USE ASSETS - LAND	13,263,114	13,268,534	13,268,534
CHARITABLE USE ASSETS - INFRASTRUCTURE	12,754,423	12,798,253	12,798,253
CHARITABLE USE ASSETS - BUILDING AND BUILDING IMPROVEMENTS	24,964,150	24,912,604	24,912,604
CHARITABLE USE ASSETS - EQUIPMENT	4,433,642	4,500,151	4,500,151
CHARITABLE USE ASSETS - FURNITURE	627,923	678,930	678,930
CHARITABLE USE ASSETS - WEBSITE	409,329	409,329	409,329
CHARITABLE USE ASSETS - CONSTRUCTION IN PROGRESS	124,936	163,819	163,819
CHARITABLE USE ASSETS - ACCUMULATED DEPRECIATION	-11,013,538	-13,545,770	-13,545,770

Description	Revenue and Expenses per Books	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
ART AND RELATED EXPENSES	384,761	0	0	384,761
EQUIPMENT EXPENSES	6,787	0	0	6,787
INSURANCE	442,459	0	0	442,459
MAINTENANCE	499,288	81,660	98,120	401,168
OFFICE EXPENSES	293,404	0	0	293,404
LOSS ON DISPOSAL OF CHARITABLE USE ASSETS	18,494	0	0	0

Description	Revenue And Expenses Per Books	Net Investment Income	Adjusted Net Income
PASSIVE RANCHING INCOME	81,660	81,660	81,660
ROYALTIES	4,228	4,228	4,228
VISITOR CENTER INCOME	16,460		16,460

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
ADMINISTRATION CONSULTANT	55,666	0	0	55,666
DESIGN SERVICES-FURNISHINGS	275	0	0	275
FINANCIAL ADMINISTRATION	228,415	0	0	228,415
OPERATIONS CONSULTANT-PERFORMANCES	196,788	0	0	196,788
PHILANTHROPIC ADVISORY SERVICES	42,264	0	0	42,264
PUBLIC RELATIONS SERVICES	273,852	0	0	273,852
RECORDING AND PRODUCTION SERVICES	384,792	4,228	4,228	380,564

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