Other expenses reported in this report do not reflect the loss or gain attributable to the interest rate swap agreement used by the organization to convert from variable to fix mortgage interest rate related to owned facilities. Generally accepted accounting principles for nonprofit organizations require that any difference between the current value of such an agreement and its corresponding debt be recorded as an operating loss (or gain) along with a corresponding long-term liability (or asset) and are recorded on the audited financial statements. In 2008, this difference resulted in a loss of $805,483. In 2009, this difference resulted in a gain of $474,088. We find that the exclusion of the 2008 loss and the 2009 gain from the above presentation provides the reader with a more-relevant depiction of our operating results because the swap agreement requires no payment unless the loans are retired before the expiration of their full terms. Management intends to maintain the loans for their full terms and anticipates no need to do otherwise.