Title: Organization
Accounting Policies: FINANCIAL STATEMENT PRESENTATION
The accompanying financial statements are prepared on the accrual basis of accounting in
accordance with U.S. generally accepted accounting principles. Net assets, revenues, expenses,
gains, and losses are classified based on the existence or absence of donor imposed restrictions.
Accordingly, net assets of TAP and changes therein are classified and reported as follows:
Net Assets Without Donor Restrictions: Net assets available for use in general operations and not
subject to donor (or certain grantor) restrictions.
Net Assets With Donor Restrictions: Net assets subject to donor (or certain grantor) imposed
restrictions. Some donor imposed restrictions are temporary in nature, such as those that will be met
by the passage of time or other events specified by the donor. Other donor imposed restrictions are
7
perpetual in nature, where the donor stipulates that resources be maintained in perpetuity. Donor
imposed restrictions are released when a restriction expires, that is when the stipulated time has
elapsed, when the stipulated purpose for which the resource was restricted has been fulfilled, or
both.
De Minimis Rate Used: N
Rate Explanation: N/A did not use de minimus cost rate
Established in 1982 as a non-profit, Texas Advocacy Project, Inc.’s (TAP) mission is to prevent
domestic and dating violence, sexual assault, and stalking throughout Texas through free legal
services, access to the justice system, and education. Our attorneys, staff, volunteers, and Board of
Directors are committed to advancing our vision that all Texans live safely in hope, not fear. TAP is
principally funded through federal cost reimbursement grants from the Office of the Governor and
contributions.
Historically, TAP has described its services as programs; however, in 2016 management has
determined it is better to categorize services into departments: Direct Legal Services (DLS)
department and the Survivors Support Services and Presentations (SSSP) department. DLS
encompasses the former Protective Orders Program, Justice Initiative Program, Emergency Protective
Order Program, and Legal Hotlines Program. SSSP now accounts for the Legal Access Initiative.
Direct Legal Services Department
The Project works directly with victims, shelters, law enforcement agencies, and courts across Texas
to deliver effective legal services such as advice and counsel through our legal lines and video
conference equipment assistance with protective orders including MOEP’s, assistance in pro-se
matters, direct representation, and impact litigation.
Survivors Support Services and Presentations Department
TAP provides free training, technical support, and consulting for judges, prosecutors, law
enforcement, family and sexual violence victim advocates, universities, and allied professionals in
communities throughout Texas in order to identify and implement best practices and strategies in
responding to the needs of victims of domestic and dating violence, sexual assault, and stalking. The
department provides targeted outreach to at-risk communities with the intent of bringing victims to
service. In addition, staff from this department provide survivors with a range of services such as
safety planning, help in accessing Crime Victims’ Compensation and Texas Victim Information and
Notification Everyday (VINE) funds.
Title: Summary of significant accounting policies
Accounting Policies: FINANCIAL STATEMENT PRESENTATION
The accompanying financial statements are prepared on the accrual basis of accounting in
accordance with U.S. generally accepted accounting principles. Net assets, revenues, expenses,
gains, and losses are classified based on the existence or absence of donor imposed restrictions.
Accordingly, net assets of TAP and changes therein are classified and reported as follows:
Net Assets Without Donor Restrictions: Net assets available for use in general operations and not
subject to donor (or certain grantor) restrictions.
Net Assets With Donor Restrictions: Net assets subject to donor (or certain grantor) imposed
restrictions. Some donor imposed restrictions are temporary in nature, such as those that will be met
by the passage of time or other events specified by the donor. Other donor imposed restrictions are
7
perpetual in nature, where the donor stipulates that resources be maintained in perpetuity. Donor
imposed restrictions are released when a restriction expires, that is when the stipulated time has
elapsed, when the stipulated purpose for which the resource was restricted has been fulfilled, or
both.
De Minimis Rate Used: N
Rate Explanation: N/A did not use de minimus cost rate
ESTIMATES
The preparation of financial statements in conformity with U.S. generally accepted accounting
principles requires management to make estimates and assumptions that affect the reported amounts
of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial
statements and the reported amounts of revenues and expenses during the reporting period. Actual
results could differ from those estimates.
FINANCIAL STATEMENT PRESENTATION
The accompanying financial statements are prepared on the accrual basis of accounting in
accordance with U.S. generally accepted accounting principles. Net assets, revenues, expenses,
gains, and losses are classified based on the existence or absence of donor imposed restrictions.
Accordingly, net assets of TAP and changes therein are classified and reported as follows:
Net Assets Without Donor Restrictions: Net assets available for use in general operations and not
subject to donor (or certain grantor) restrictions.
Net Assets With Donor Restrictions: Net assets subject to donor (or certain grantor) imposed
restrictions. Some donor imposed restrictions are temporary in nature, such as those that will be met
by the passage of time or other events specified by the donor. Other donor imposed restrictions are
7
perpetual in nature, where the donor stipulates that resources be maintained in perpetuity. Donor
imposed restrictions are released when a restriction expires, that is when the stipulated time has
elapsed, when the stipulated purpose for which the resource was restricted has been fulfilled, or
both.
INCOME TAXES
TAP is an organization other than a private foundation exempt from Federal income taxes under
IRS Code Section 501(c)(3). Therefore, no provision has been made for Federal income taxes in the
accompanying financial statements.
TAP’s policy is to record interest and penalty expense related to income taxes as interest and other
expense, respectively. At 31 December 2023, no interest or penalties have been or required to be
accrued.
FIXED ASSETS
Fixed asset purchases of $1,000 and greater are recorded at cost. Contributions of fixed assets, other
than software, valued at $1,000 and greater and contributed software with estimated useful lives
greater than one year are recorded as support at their estimated fair value.
Depreciation on fixed assets is provided using the straight-line method over estimated useful lives
of the respective assets, ranging from 3 to 5 years. Upon sale or other disposition of assets, the cost
and related accumulated depreciation are removed from the accounts and the resulting gain or loss,
if any, is reflected as an increase or decrease in net assets without donor restrictions. Maintenance
and repairs are charged to expense and expenditures for improvements that extend the useful life
of the assets are capitalized.
CONTRIBUTIONS
TAP recognizes contributions when cash, securities or other assets, an unconditional promise to
give, or a notification of a beneficial interest is received. Conditional promises to give, those with
a measurable performance or other barrier and a right of return, are recognized when the conditions
on which they depend have been met.
FEDERAL AWARDS RECEIVABLE
TAP has not recorded an allowance for uncollectible accounts because the receivables are
considered to be 100% collectible. All receivables on the statement of financial position are due
within the next fiscal year. TAP estimates allowances for uncollectible accounts by evaluating the
creditworthiness, the historical collections, and the aging of the accounts. Once an account is
deemed uncollectible, it is written off. Receivables are considered delinquent based on how recently
payments have been received.
FEDERAL AND STATE AWARDS
A significant portion of TAP’s revenue is derived from cost-reimbursable federal grants and state,
which are conditioned upon certain performance requirements and/or the incurrence of allowable
qualifying expenses. Amounts received are recognized as revenue when TAP has incurred
expenditures in compliance with specific contract or grant provisions. TAP has contracts for cost-
reimbursable grants of $3,323,111 for which qualifying expenditures have not been incurred and
accordingly have not been recognized at 31 December 2023.
8
FUNCTIONAL ALLOCATION OF EXPENSES
The financial statements report certain categories of expenses that are attributed to more than one
program or supporting function. Therefore, some expenses require allocation on a reasonable basis
that is consistently applied. Personnel costs, technology, professional fees, telecommunications,
depreciation, insurance, office supplies and other are allocated based on estimates of time and effort
by personnel. Occupancy are allocated based on management’s knowledge and review of individual
transactions.
SUBSEQUENT EVENTS
TAP has evaluated subsequent events for disclosure through the date of the Independent Auditor’s
Report, the date the financial statements were available to be issued.
LEASES
TAP determines if an arrangement is or contains a lease at inception. Leases are included in right
of use (ROU) assets and lease liabilities in the statement of financial position. ROU assets and lease
liabilities reflect the present value of the future minimum lease payments over the lease term. ROU
assets also include prepaid or accrued rent. Operating lease expense is recognized on a straight-line
basis over the lease term. TAP does not report ROU assets and leases liabilities obligations for its
short-term leases (leases with a term of 12 months or less). Instead, the lease payments of those
leases are reported as lease expense on a straight-line basis over the lease term.
Title: Contingency
Accounting Policies: FINANCIAL STATEMENT PRESENTATION
The accompanying financial statements are prepared on the accrual basis of accounting in
accordance with U.S. generally accepted accounting principles. Net assets, revenues, expenses,
gains, and losses are classified based on the existence or absence of donor imposed restrictions.
Accordingly, net assets of TAP and changes therein are classified and reported as follows:
Net Assets Without Donor Restrictions: Net assets available for use in general operations and not
subject to donor (or certain grantor) restrictions.
Net Assets With Donor Restrictions: Net assets subject to donor (or certain grantor) imposed
restrictions. Some donor imposed restrictions are temporary in nature, such as those that will be met
by the passage of time or other events specified by the donor. Other donor imposed restrictions are
7
perpetual in nature, where the donor stipulates that resources be maintained in perpetuity. Donor
imposed restrictions are released when a restriction expires, that is when the stipulated time has
elapsed, when the stipulated purpose for which the resource was restricted has been fulfilled, or
both.
De Minimis Rate Used: N
Rate Explanation: N/A did not use de minimus cost rate
TAP receives grants for specific purposes that are subject to grantor review. Such reviews could result
in a request for reimbursement by the grantor if unallowable costs are identified. TAP’s management
believes that any liability for reimbursement which could arise as the result of these audits would not
be material to the financial position of TAP.
Title: Concentration
Accounting Policies: FINANCIAL STATEMENT PRESENTATION
The accompanying financial statements are prepared on the accrual basis of accounting in
accordance with U.S. generally accepted accounting principles. Net assets, revenues, expenses,
gains, and losses are classified based on the existence or absence of donor imposed restrictions.
Accordingly, net assets of TAP and changes therein are classified and reported as follows:
Net Assets Without Donor Restrictions: Net assets available for use in general operations and not
subject to donor (or certain grantor) restrictions.
Net Assets With Donor Restrictions: Net assets subject to donor (or certain grantor) imposed
restrictions. Some donor imposed restrictions are temporary in nature, such as those that will be met
by the passage of time or other events specified by the donor. Other donor imposed restrictions are
7
perpetual in nature, where the donor stipulates that resources be maintained in perpetuity. Donor
imposed restrictions are released when a restriction expires, that is when the stipulated time has
elapsed, when the stipulated purpose for which the resource was restricted has been fulfilled, or
both.
De Minimis Rate Used: N
Rate Explanation: N/A did not use de minimus cost rate
Funding from two federal and state grantors accounted for 76% of TAP’s total revenue at year end.
At year end, 57% of total receivables is due from one grantor.At 31 December 2023, TAP had
deposits in excess of FDIC coverage of $409,180.
Title: Related party transactions
Accounting Policies: FINANCIAL STATEMENT PRESENTATION
The accompanying financial statements are prepared on the accrual basis of accounting in
accordance with U.S. generally accepted accounting principles. Net assets, revenues, expenses,
gains, and losses are classified based on the existence or absence of donor imposed restrictions.
Accordingly, net assets of TAP and changes therein are classified and reported as follows:
Net Assets Without Donor Restrictions: Net assets available for use in general operations and not
subject to donor (or certain grantor) restrictions.
Net Assets With Donor Restrictions: Net assets subject to donor (or certain grantor) imposed
restrictions. Some donor imposed restrictions are temporary in nature, such as those that will be met
by the passage of time or other events specified by the donor. Other donor imposed restrictions are
7
perpetual in nature, where the donor stipulates that resources be maintained in perpetuity. Donor
imposed restrictions are released when a restriction expires, that is when the stipulated time has
elapsed, when the stipulated purpose for which the resource was restricted has been fulfilled, or
both.
De Minimis Rate Used: N
Rate Explanation: N/A did not use de minimus cost rate
During the year ended 31 December 2023, TAP paid $9,000 in fees to Crosswind Media Public
Relations whose President & CEO Thomas Graham is a member of TAP’s Board of Directors. TAP
made a one time $2,549 payment to a partner of a TAP employee. All Board members and external
committee members make monetary donations to TAP in the normal course of their volunteer terms.
These are typically Board dues, Advocates for Hope donations, or participating in event fundraising.
Total board and staff donations during the year were $222,604.
Title: Employee benefit plan
Accounting Policies: FINANCIAL STATEMENT PRESENTATION
The accompanying financial statements are prepared on the accrual basis of accounting in
accordance with U.S. generally accepted accounting principles. Net assets, revenues, expenses,
gains, and losses are classified based on the existence or absence of donor imposed restrictions.
Accordingly, net assets of TAP and changes therein are classified and reported as follows:
Net Assets Without Donor Restrictions: Net assets available for use in general operations and not
subject to donor (or certain grantor) restrictions.
Net Assets With Donor Restrictions: Net assets subject to donor (or certain grantor) imposed
restrictions. Some donor imposed restrictions are temporary in nature, such as those that will be met
by the passage of time or other events specified by the donor. Other donor imposed restrictions are
7
perpetual in nature, where the donor stipulates that resources be maintained in perpetuity. Donor
imposed restrictions are released when a restriction expires, that is when the stipulated time has
elapsed, when the stipulated purpose for which the resource was restricted has been fulfilled, or
both.
De Minimis Rate Used: N
Rate Explanation: N/A did not use de minimus cost rate
TAP provides a retirement benefit plan to its employees. Employees may elect to contribute to the
plan via payroll deductions and TAP matches the employees’ contributions up to 2% of the
employee’s annual compensation. Contributions to the plan by TAP were $45,454 for 2023.
Title: Leases
Accounting Policies: FINANCIAL STATEMENT PRESENTATION
The accompanying financial statements are prepared on the accrual basis of accounting in
accordance with U.S. generally accepted accounting principles. Net assets, revenues, expenses,
gains, and losses are classified based on the existence or absence of donor imposed restrictions.
Accordingly, net assets of TAP and changes therein are classified and reported as follows:
Net Assets Without Donor Restrictions: Net assets available for use in general operations and not
subject to donor (or certain grantor) restrictions.
Net Assets With Donor Restrictions: Net assets subject to donor (or certain grantor) imposed
restrictions. Some donor imposed restrictions are temporary in nature, such as those that will be met
by the passage of time or other events specified by the donor. Other donor imposed restrictions are
7
perpetual in nature, where the donor stipulates that resources be maintained in perpetuity. Donor
imposed restrictions are released when a restriction expires, that is when the stipulated time has
elapsed, when the stipulated purpose for which the resource was restricted has been fulfilled, or
both.
De Minimis Rate Used: N
Rate Explanation: N/A did not use de minimus cost rate
TAP evaluated current contracts to determine which met the criteria of a lease. The ROU assets
represent TAP’s right to use underlying assets for the lease term, and the lease liabilities represent
TAP’s obligation to make lease payments arising from these leases. The ROU assets and lease
liabilities, all of which arise from operating lease, were calculated based on the present value of future
lease payments over the lease terms. TAP elected to use the risk-free rate to discount future lease
payments. The discount rate applied to calculate lease liabilities as of 31 December 2023 was 1.55%.
TAP leases office space under an operating lease that expires in February 2028, the remaining lease
term is 50 months. Total rent expense was $93,703 for the year ended 31 December 2023. Future
maturities of lease liabilities are presented in the following table, for the years ending 31 December:
Title: Liquidity and availablility
Accounting Policies: FINANCIAL STATEMENT PRESENTATION
The accompanying financial statements are prepared on the accrual basis of accounting in
accordance with U.S. generally accepted accounting principles. Net assets, revenues, expenses,
gains, and losses are classified based on the existence or absence of donor imposed restrictions.
Accordingly, net assets of TAP and changes therein are classified and reported as follows:
Net Assets Without Donor Restrictions: Net assets available for use in general operations and not
subject to donor (or certain grantor) restrictions.
Net Assets With Donor Restrictions: Net assets subject to donor (or certain grantor) imposed
restrictions. Some donor imposed restrictions are temporary in nature, such as those that will be met
by the passage of time or other events specified by the donor. Other donor imposed restrictions are
7
perpetual in nature, where the donor stipulates that resources be maintained in perpetuity. Donor
imposed restrictions are released when a restriction expires, that is when the stipulated time has
elapsed, when the stipulated purpose for which the resource was restricted has been fulfilled, or
both.
De Minimis Rate Used: N
Rate Explanation: N/A did not use de minimus cost rate
Financial assets available for general expenditure, that is, without donor or other restrictions limiting
their use, within one year from the statement of financial position date, comprise the following: As a part of TAP’s liquidity management, it has a policy to structure its financial assets to be available
as its general expenditures, liabilities, and other obligations come due. The policy is that monthly
revenues are to cover monthly expenses. Monthly revenues and expenditures are deposited in and
deducted from TAP’s operating account.
See Note 10 for additional details regarding the nature of donor imposed restrictions on assets that
are not available for general expenditures within one year of the statement of financial position date.
Title: Fixed assets
Accounting Policies: FINANCIAL STATEMENT PRESENTATION
The accompanying financial statements are prepared on the accrual basis of accounting in
accordance with U.S. generally accepted accounting principles. Net assets, revenues, expenses,
gains, and losses are classified based on the existence or absence of donor imposed restrictions.
Accordingly, net assets of TAP and changes therein are classified and reported as follows:
Net Assets Without Donor Restrictions: Net assets available for use in general operations and not
subject to donor (or certain grantor) restrictions.
Net Assets With Donor Restrictions: Net assets subject to donor (or certain grantor) imposed
restrictions. Some donor imposed restrictions are temporary in nature, such as those that will be met
by the passage of time or other events specified by the donor. Other donor imposed restrictions are
7
perpetual in nature, where the donor stipulates that resources be maintained in perpetuity. Donor
imposed restrictions are released when a restriction expires, that is when the stipulated time has
elapsed, when the stipulated purpose for which the resource was restricted has been fulfilled, or
both.
De Minimis Rate Used: N
Rate Explanation: N/A did not use de minimus cost rate
Computer equipment $201,897
Website 51,425
Leasehold improvements 850
Accumulated depreciation (224,699)
$29,473
Title: Net assets with donor restrictions
Accounting Policies: FINANCIAL STATEMENT PRESENTATION
The accompanying financial statements are prepared on the accrual basis of accounting in
accordance with U.S. generally accepted accounting principles. Net assets, revenues, expenses,
gains, and losses are classified based on the existence or absence of donor imposed restrictions.
Accordingly, net assets of TAP and changes therein are classified and reported as follows:
Net Assets Without Donor Restrictions: Net assets available for use in general operations and not
subject to donor (or certain grantor) restrictions.
Net Assets With Donor Restrictions: Net assets subject to donor (or certain grantor) imposed
restrictions. Some donor imposed restrictions are temporary in nature, such as those that will be met
by the passage of time or other events specified by the donor. Other donor imposed restrictions are
7
perpetual in nature, where the donor stipulates that resources be maintained in perpetuity. Donor
imposed restrictions are released when a restriction expires, that is when the stipulated time has
elapsed, when the stipulated purpose for which the resource was restricted has been fulfilled, or
both.
De Minimis Rate Used: N
Rate Explanation: N/A did not use de minimus cost rate
Balances of net assets with donor restrictions at year end:
Purpose restricted:
Social work program 23,818
Supporting mental health and legal needs of domestic violence survivors 98,816
Electronics and equipment for program 8,333
$130,967
11
Net assets released from donor restriction during the year
Satisfaction of purpose restrictions during the year:
Time restricted for 2023 $100,000
Social work program 70,471
Time restricted for 2023 100,000
Supporting mental health and legal needs of domestic violence survivors 20,485
Human trafficking initiative 20,217
Addressing mental health and legal needs of family violence survivors 21,798
$232,971
Title: Contributed services
Accounting Policies: FINANCIAL STATEMENT PRESENTATION
The accompanying financial statements are prepared on the accrual basis of accounting in
accordance with U.S. generally accepted accounting principles. Net assets, revenues, expenses,
gains, and losses are classified based on the existence or absence of donor imposed restrictions.
Accordingly, net assets of TAP and changes therein are classified and reported as follows:
Net Assets Without Donor Restrictions: Net assets available for use in general operations and not
subject to donor (or certain grantor) restrictions.
Net Assets With Donor Restrictions: Net assets subject to donor (or certain grantor) imposed
restrictions. Some donor imposed restrictions are temporary in nature, such as those that will be met
by the passage of time or other events specified by the donor. Other donor imposed restrictions are
7
perpetual in nature, where the donor stipulates that resources be maintained in perpetuity. Donor
imposed restrictions are released when a restriction expires, that is when the stipulated time has
elapsed, when the stipulated purpose for which the resource was restricted has been fulfilled, or
both.
De Minimis Rate Used: N
Rate Explanation: N/A did not use de minimus cost rate
Donated services are recognized as contributions if the services (a) create or enhance nonfinancial
assets or (b) require special skills, are performed by people with those skills, and would otherwise be
purchased by TAP. TAP recognized $121,020 in contributed services for the use of specialized
attorneys, law clerks, and other specialized services. These contributed services did not have donor-
imposed restrictions. Contributed professional services are used for program activities and valued
and reported at the estimated fair value in the financial statements based on current rates for similar
services. TAP received 1,370 in nonprofessional volunteer hours from board members and interns
valued at $26,694 not recognized in the accompanying financial statements, because they do not meet
the criteria for recognition.
Title: Revenue from contracts with customers
Accounting Policies: FINANCIAL STATEMENT PRESENTATION
The accompanying financial statements are prepared on the accrual basis of accounting in
accordance with U.S. generally accepted accounting principles. Net assets, revenues, expenses,
gains, and losses are classified based on the existence or absence of donor imposed restrictions.
Accordingly, net assets of TAP and changes therein are classified and reported as follows:
Net Assets Without Donor Restrictions: Net assets available for use in general operations and not
subject to donor (or certain grantor) restrictions.
Net Assets With Donor Restrictions: Net assets subject to donor (or certain grantor) imposed
restrictions. Some donor imposed restrictions are temporary in nature, such as those that will be met
by the passage of time or other events specified by the donor. Other donor imposed restrictions are
7
perpetual in nature, where the donor stipulates that resources be maintained in perpetuity. Donor
imposed restrictions are released when a restriction expires, that is when the stipulated time has
elapsed, when the stipulated purpose for which the resource was restricted has been fulfilled, or
both.
De Minimis Rate Used: N
Rate Explanation: N/A did not use de minimus cost rate
DISAGGREGATION OF REVENUE FROM CONTRACTS WITH CUSTOMERS
The following table disaggregates TAP’s revenue based on the timing of satisfaction of performance
obligations for the year ended 31 December 2023:
Performance obligations at a point in time $277,683
Revenue recognized at a point of time primarily includes revenues related to sponsorships, ticket
sales, raffle sales, live auction sales, food and beverages, and advertising for the spring and fall
events, included in public support revenue on the statement of activities.
PERFORMANCE OBLIGATIONS
Special events revenue is recognized at a point in time, when control of the goods transfers to the
customer in an amount that reflects the consideration TAP expects to be entitled to in exchange for
those goods. Typically, control is deemed to transfer at the date at which the customer received the
benefit from the event. Payments are received either in advance or on the day of the event. The
advance payments received before the event are accounted for as deferred revenue until the date of
the event. As of year end, there was no deferred revenue or contract balances related to event
revenues.
Title: Functional expense
Accounting Policies: FINANCIAL STATEMENT PRESENTATION
The accompanying financial statements are prepared on the accrual basis of accounting in
accordance with U.S. generally accepted accounting principles. Net assets, revenues, expenses,
gains, and losses are classified based on the existence or absence of donor imposed restrictions.
Accordingly, net assets of TAP and changes therein are classified and reported as follows:
Net Assets Without Donor Restrictions: Net assets available for use in general operations and not
subject to donor (or certain grantor) restrictions.
Net Assets With Donor Restrictions: Net assets subject to donor (or certain grantor) imposed
restrictions. Some donor imposed restrictions are temporary in nature, such as those that will be met
by the passage of time or other events specified by the donor. Other donor imposed restrictions are
7
perpetual in nature, where the donor stipulates that resources be maintained in perpetuity. Donor
imposed restrictions are released when a restriction expires, that is when the stipulated time has
elapsed, when the stipulated purpose for which the resource was restricted has been fulfilled, or
both.
De Minimis Rate Used: N
Rate Explanation: N/A did not use de minimus cost rate
Survivor
Support
Services
Direct
Legal
Services
Total
Program Administration Fundraising Total
Personnel costs $1,273,910 $2,119,201 $3,393,111 $150,627 $221,934 $3,765,672
Fundraising 0 0 0 0 426,448 426,448
Professional fees 55,620 48,204 103,824 42,642 38,934 185,400
Technology 16,880 71,271 88,151 3,751 1,876 93,778
Occupancy 0 81,522 81,522 3,748 8,433 93,703
Telecommunications 30,460 15,230 45,690 2,101 4,727 52,518
Depreciation 17,749 0 17,749 17,052 0 34,801
Insurance 7,093 4,433 11,526 10,640 0 22,166
Postage and delivery 0 18,962 18,962 0 0 18,962
Office supplies 5,378 4,818 10,196 0 1,007 11,203
Other 38,409 107,544 145,953 7,680 0 153,633
$1,445,499 $2,471,185 $3,916,684 $238,241 $703,359 $4,858,284