CAPSA PROVIDES SHELTER AND COUNSELING TO PHYSICALLY AND SEXUALLY ABUSED INDIVIDUALS FROM THE NORTHERN UTAH AND SOUTHERN IDAHO AREAS. IN ADDITION TO THE EXPENSES LISTED ON THIS RETURN AND THE AUDITED FINANCIAL STATEMENTS, THERE IS THE EQUIVALENT OF 36,000 HOURS OF DONATED SERVICES BY CRISIS HOTLINE VOLUNTEERS WITH AN ESTIMATED VALUE OF $363,530. NO AMOUNTS HAVE BEEN REFLECTED IN THE FINANCIAL STATEMENTS FOR THESE DONATED SERVICES.