- 24 - operations of petitioner in order to avoid the interruption of the carrying on of a particular program or activity. Respondent's argument is premised on the assertion that there is "no evidence, other than petitioner's self-serving statements, that there exists a separate adult daycare grant program." According to respondent, petitioner's funds are earmarked for Keswick's adult daycare program, not for any grant program. Respondent also argues that the adult daycare program is not a substantial activity for Keswick, but, even if it were, there is no evidence that the loss of petitioner's funds would cause Keswick to interrupt or discontinue the adult daycare program. To the contrary, respondent states that for fiscal year 2000 petitioner's support represented only 4.25 percent of Keswick's budget for the adult daycare center. Respondent also points out that during 1999, when the amount of Cuddeback funds used to provide grants increased by $11,269, an increase of more than 70 percent over the amount used during 1996, the adult daycare program served 10 fewer participants (i.e., 149 in 1996 and 139 in 1999) and only 2 additional individuals received "grants". Respondent further argues that petitioner's support can be used, and was used in 1996, for purposes other than the adult daycare program. Respondent concludes from these facts that the adult daycare program does not depend on petitioner's support and, without such support,Page: Previous 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 Next
Last modified: May 25, 2011