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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE INDEPENDENT TAX ACCOUNTANT PREPARED THESE FORMS AND RETURNED THEM TO THE DIRECTOR FOR REVIEW. THE DIRECTOR THEN PROVIDED THE 990 TO THE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ANY BOARD MEMBER WITH A POTENTIAL CONFLICT OF INTEREST DISCLOSES THAT INTEREST AND IS THEN RECUSED FROM ANY VOTE RELATED TO THE MATTER.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION FOR THE EXECUTIVE DIRECTOR IS SET BY THE BOARD OF DIRECTORS (ABSENT THE EXECUTIVE DIRECTOR), WHO, AS LAW PROFESSORS, CHAIRMAN OF OTHER PUBLIC INTEREST LAW FIRMS AND NON-PROFIT ENTITIES, AND PROPRIETORS OF PRIVATE LAW FIRMS, HAVE EXTENSIVE FAMILIARITY WITH THE MARKET RATES OF COMPENSATION FOR ATTORNEYS, PUBLIC INTEREST ATTORNEYS, AND NON-PROFIT MANAGERS. BY SUCH METRIC, THE CURRENT COMPENSATION OF THE EXECUTIVE DIRECTOR IS BELOW MARKET.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>LIST OF ACTIONS TAKEN PURSUANT TO EXEMPT PURPOSE IN 2022:</FormAndLineReferenceDesc>
        <ExplanationTxt>1. WHITE V. CITY OF CINCINNATI, OHIO: THE 1851 CENTER INITIATED THIS CASE IN 2018 TO PROTECT THE PROPERTY RIGHTS, SPEECH, AND FREEDOM FROM DOUBLE-TAXATION OF CINCINNATI HOMEOWNERS AND BUSINESS OWNERS DESIRING TO USE HOME SECURITY ALARMS TO PROTECT THEIR HOMES AND OFFICES FROM CRIMINALS. THE COURT OF APPEALS DECLARED AS UNCONSTITUTIONAL THE CITY'S CHARGING OF AN ARBITRARY FEE OF $50 TO $100 BEFORE ONE MAY INSTALL ANY TYPE OF ALARM OR CONTACT THE POLICE TO REPORT THE RESULTS OF A TRIGGERED ALARM. IN 2022 A CLASS OF FEE PAYERS WAS CERTIFIED AND $3.3 MILLION IN ASSESSMENTS WERE RETURNED TO ALL WHO PAID THEM. 2. STEVENS V. CITY OF COLUMBUS, OHIO: THE 1851 CENTER INITIATED THIS CASE TO PROTECT THE PROPERTY RIGHTS OF COLUMBUS HOMEOWNERS WHO ARE THREATENED WITH CRIMINAL PENALTIES AND EXCESSIVE FINES FOR "INCOMPATIBLE LANDSCAPING." THIS LITIGATION IS ONGOING, AS IS A COMPANION CASE FILED BY THE CITY OF COLUMBUS IN MUNICIPAL COURT SEEKING TO SEIZE THE FAMILY'S HOME. 3. MENKHAUS V. CITY OF MILFORD, OHIO: THE 1851 CENTER INITIATED THIS CASE IN 2022 TO PROTECT THE PROPERTY RIGHTS OF OWNERS OF SHORT-TERM-RENTAL PROPERTIES WITHIN THE CITY OF MILFORD, WHICH HAS SOUGHT TO BAN ALL SHORT-TERM RENTALS WHEN EITHER (1) ARBITRARILY VETOED BY A NEARBY NEIGHBOR; OR (2) THE RENTAL IS NOT OCCUPIED BY THE OWNER AS HIS OR HER PRIMARY RESIDENCE. THIS CASE REMAINS PENDING IN THE FEDERAL DISTRICT COURT FOR THE SOUTHERN DISTRICT OF OHIO. 4. CROSSROADS V. CITY OF CLEVELAND HEIGHTS, OHIO: THE 1851 CENTER INITIATED THIS CASE IN 2023 TO GUARANTEE THE EQUAL PROTECTION OF HOMEOWNERS WHO LEASE HOMES WITHIN THE CITY OF CLEVELAND HEIGHTS, OHIO BUT DO NOT RESIDE WITHIN THAT CITY OR THE COUNTY WITHIN WHICH IT IS LOCATED. SUCH "OUTSIDES" ARE FORCED TO PAY TWICE THE RENTAL REGISTRATION/LICENSING FEES OF SIMILARLY-SITUATED HOMEOWNERS WHO RESIDE WITHIN THE CITY. THIS CASE REMAINS PENDING IN THE FEDERAL DISTRICT COURT FOR THE NORTHERN DISTRICT OF OHIO. 5. THE 1851 CENTER EDUCATED THE OHIO GENERAL ASSEMBLY ON WHY LEGISLATION TO CRIMINALIZE MIDWIFERY WITHIN THE STATE WOULD BE UNWISE POLICY. 6. THE 1851 CENTER'S DIRECTOR DISCUSSED CONSTITUTIONAL RIGHTS AT A MYRIAD OF LIVE EVENTS, AND THROUGH A MYRIAD OF MEDIA OUTLETS, INCLUDING TELEVISION, RADIO, AND PRINT.</ExplanationTxt>
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