Therefore, the following list of duties is not all-inclusive: Develop, organize, and implement a program of activities to meet the social, emotional, physical, and other therapeutic needs of residents as identified on the residents' plan of care and within the specified budget. Plan, organize, and direct a program of activities that provides opportunities for entertainment, exercise, relaxation, and expression and fulfills basic psychological, social, and spiritual needs, which will be available to all residents of the facility.