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by the program, what its expenses are, or any other
information.
The information about Keswick in the administrative
record is focused on the adult day services program and
the "grants" provided to needy participants. However, even
here, the information in the administrative record is
sketchy. For 1996, the administrative record shows that
petitioner contributed $20,291 to Keswick, and that $15,967
was given to grant recipients from funds that petitioner
had contributed. For 1999, the record shows that
petitioner contributed $19,114 to Keswick through July 31,
1999, and that $27,236 was given to grant recipients during
the year from funds that petitioner had contributed. We
are told the number of participants in the adult day
services program, 149 participants in 1996 and 139
participants in 1999, and the number of such participants
who received "grants", 29 in 1996 and 31 in 1999.
Significantly, we are not given any revenue or cost
information for those years. For 1999, we are told that
Keswick charged $60 per day for the services it provided to
participants in the adult day services program, but we are
not told the amount of the charge for any other year.
For the years 1997 and 1998, the administrative record
shows that petitioner contributed $23,585 and $25,631 to
Keswick, respectively. However, the administrative record
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