2024-03-09T15:42:32-05:00 2023-09-30 742516372 REYNOLDS & FRANKE PC 6850 AUSTIN CENTER BLVD STE 100 AUSTIN TX 787313184 990 2022-10-01 561784846 RESTLESS LEGS SYNDROME FOUNDATION REST 5123669109 3006 BEE CAVE RD D-206 AUSTIN TX 78746 KARLA DZIENKOWSKI EXECUTIVE DIRECTOR 0051236691 2024-03-09 true KARLA DZIENKOWSKI 888008888 false RONALD H REYNOLDS CPA P00964479 5122063141 2024-03-09 2022 2023-04-26 12:10:37Z EXTENDED TO AUGUST 15 2024 KARLA DZIENKOWSKI 3006 BEE CAVE RD D-206 AUSTIN TX 78746 1176079 false X WWW.RLS.ORG X 1993 TX RLS: RAISE AWARENESS, EDUCATE, IDENTIFY BETTER TREATMENTS & SUPPORT RESEARCH INTO CAUSES & CURES 10 10 4 94 0 936197 927482 0 7016 11361 1225 84 944438 938927 18000 59790 0 193154 273788 36483 41498 74536 529554 498879 777191 873955 167247 64972 795669 923433 58751 116411 736918 807022 X THE CORPORATION IS ORGANIZED TO INCREASE SCIENTIFIC AND PUBLIC UNDERSTANDING OF THE WILLIS-EKBOM DISEASE OR WED, ALSO REFERRED TO AS RESTLESS LEGS SYNDROME OR RLS, TO ENCOURAGE AND PROVIDE FUNDING FOR RESEARCH LEADING TO TREATMENTS AND CURE FOR THE DISEASE, TO PROVIDE SUPPORT TO THOSE SUFFERING FROM THE DISEASE, TO BE THE LEADING CENTER FOR INFORMATION ON ALL ASPECTS OF THE DISEASE, AND TO CARRY ON SUCH OTHER ACTIVITIES RELATED TO THE DISEASE, ITS TREATMENTS AND CURE, AS MAY BE DESIGNATED BY THE BOARD FROM TIME TO TIME. false false 420648 EDUCATIONAL. PROVIDING TRUSTED, UNBIASED INFORMATION ABOUT RESTLESS LEG SYNDROME TO INDIVIDUALS AND HEALTHCARE PROVIDERS THROUGH PUBLICATIONS, WEBINARS, A WEBSITE, SOCIAL MEDIA SITES, AND DIRECT COMMUNICATIONS. PUBLICATIONS INCLUDE: A GENERAL INFORMATIONAL BROCHURE ON RLS AND RLS AND PLMD IN CHILDREN AND ADOLESCENTS; RLS GUIDE FOR TEENS, RLS GUIDE FOR CHILDREN, TWENTY-FOUR DIFFERENT HANDOUTS ON RLS SPECIFIC TOPICS DIRECTED TOWARDS PATIENTS; A QUARTERLY NEWS MAGAZINE; MONTHLY ONLINE E-NEWSLETTER; TWO SPECIALTY BROCHURES DIRECTED TO HEALTHCARE PROVIDERS; AND A MEDICAL BULLETIN ISSUED AS DEVELOPMENTS MERIT. DURING THIS FISCAL YEAR, SEVEN WEBINARS ON RLS-RELATED TOPICS WERE OFFERED TO THE PUBLIC. OVER 4,311 REGISTRANTS VIEWED THESE WEBINARS. THE 12-PART EDUCATIONAL PHYSICIAN WEBINAR SERIES WAS OPEN TO PHYSICIANS, NURSE PRACTITIONERS AND PHYSICIAN ASSISTANTS TO ENHANCE CLINICAL KNOWLEDGE REGARDING DIAGNOSIS, TREATMENT AND MANAGEMENT OF RLS PATIENTS. THIS WEBINAR SERIES IS AVAILABLE ON DEMAND. THE ORGANIZATION'S WEBSITE WWW.RLS.ORG ATTRACTS OVER 105,083 ONLINE VISITORS THAT GENERATE OVER 298,549 PAGE VIEWS EACH YEAR. THE RLS FACEBOOK PAGE HAS 13,719 SUPPORTERS AND PARTICIPANTS. THE RLSF BLOG RECEIVED OVER 1,422,702 PAGE VIEWS THIS YEAR, AND THE RLS FOUNDATION YOUTUBE CHANNEL HAS RECEIVED OVER 180,595 VIEWS. THE FOUNDATION EXECUTES A PUBLIC POLICY INITIATIVE PROGRAM WHOSE GOALS ARE TO RAISE AWARENESS AND PROVIDE EDUCATION AROUND THREE SPECIFIC AREAS: WHAT IS RLS AND HOW MANY ARE AFFECTED; THE NEED FOR INCREASED MEDICAL RESEARCH FUNDING; AND THE NEED FOR ACCESS TO APPROPRIATE TREATMENT FOR INDIVIDUALS WITH RLS. 162630 MEMBERSHIP. THE RLS FOUNDATION SERVES AS A SUPPORT STRUCTURE FOR OVER 23,551 INDIVIDUALS WHO, ON AN ANNUAL BASIS, SEEK INFORMATION ON RLS, EITHER AS ONE WHO HAS RLS OR AS ONE WHO HAS A FRIEND OR LOVED ONE WHO SUFFERS FROM THE DISEASE. 5,529 MEMBERS HAVE JOINED THE RLS FOUNDATION AND TAKE ADVANTAGE OF THE CLEARINGHOUSE OF SERVICES THAT PROVIDE INFORMATION ON LATEST DEVELOPMENTS IN TREATMENT, COUNSELING AND CONVERSATION WITH OTHERS WHO SHARE THE AFFLICTION. OVER 145 MEDICAL PROFESSIONALS SPECIALIZING IN THE TREATMENT OF RLS ARE MEMBERS OF THE HEALTHCARE PROVIDER DIRECTORY. MEMBER BENEFITS INCLUDE ACCESS TO A PROPRIETARY COLLECTION OF EDUCATIONAL MATERIALS INCLUDING AN RLS MEDICAL BULLETIN FOR HEALTHCARE PROVIDERS, A QUARTERLY NEWS MAGAZINE, A MONTHLY E-NEWSLETTER, A MEDICAL-ALERT CARD AND ACCESS TO THE MEMBERS-ONLY SECTION OF THE RLS WEBSITE. THE FOUNDATION PROVIDES SCHOLARSHIP MEMBERSHIPS FOR THOSE NEEDING ASSISTANCE, AND NEVER TURNS ANYONE AWAY SEEKING INFORMATION AND SUPPORT. THE MEMBER WEBSITE PROVIDES VISITORS WITH INFORMATION ABOUT RLS, TREATMENT GUIDELINES, RESEARCH ADVANCEMENTS, ADVOCACY OUTREACH, DISCUSSION PANELS AND LINKS TO RLS FOUNDATION SOCIAL MEDIA SITES. 83313 59790 RESEARCH. THE RLSF SUPPORTS AND FUNDS RLS RELATED RESEARCH PROJECTS. DURING THE CURRENT FISCAL YEAR, TWO RESEARCH GRANTS WERE AWARDED: ONE GRANT WAS AWARDED FOR THE MULTI-CENTER LONGITUDINAL PILOT OBSERVATIONAL STUDY OF THE EFFICACY AND TOLERABILITY OF LONG-TERM TREATMENT OF RLS USING OPIOIDS (OPIOID REGISTRY), AND THE SECOND USING CANNABIS TO TREAT RESTLESS LEGS SYNDROME: A SAFETY AND FEASIBILITY STUDY. 30893 SUPPORT GROUPS: THE RLS FOUNDATION SUPPORTS SIXTY-TWO SUPPORT GROUP LEADERS, VIRTUAL SUPPORT GROUP LEADERS AND CONTACT VOLUNTEERS IN THIRTY-SIX STATES AND CANADA. EACH LEADER HOLDS AT LEAST ONE IN-PERSON MEETING PER YEAR IN THEIR LOCAL COMMUNITY. AT THESE MEETINGS, RLS FOUNDATION EDUCATIONAL MATERIALS ARE DISTRIBUTED TO ATTENDEES. SUPPORT GROUP LEADERS WORK WITH A MEDICAL ADVISOR THAT ASSISTS THE GROUP BY PRESENTING ON RLS TOPICS OF INTEREST, SUGGESTING OTHER MEETING PRESENTERS AND OVERALL SUPPORT TO THE GROUP. VIRTUAL SUPPORT GROUPS (VSG) PROGRAM IS AN RLSF PROGRAM THAT PROVIDES FOUR REGULARLY SCHEDULED MONTHLY VIRTUAL GROUP MEETINGS TO CONNECT AND SUPPORT INDIVIDUALS WITH RLS USING VIDEO CONFERENCING ACCESSIBLE TO ALL IN THE RLS COMMUNITY. RLSF EDUCATIONAL MATERIALS FOR DOWNLOAD ARE TO VSG ATTENDEES. THE NUMBER OF INDIVIDUALS REACHED THROUGH VIRTUAL SUPPORT GROUPS WAS 813 (412 UNIQUE INDIVIDUALS - MANY ATTEND MULTIPLE VSG MEETINGS THROUGHOUT THE YEAR). 30893 697484 true true false false false false false false false false true false false false true true true false false false true true false true false false false true false false false false false false false false false false false false false false false false false false false true 3 0 true 4 true false false false false false false false false false false false false X 10 10 false false true false false false false true true false false true true true true true true true false false AL AR CA FL GA HI IL KS KY MD MA MI MN MS NH NJ NM NY NC OR PA RI SC TN UT VA WV WI X KARLA DZIENKOWSKI 5123669109 3006 BEE CAVE RD NO D-206 AUSTIN TX 78746 KARLA DZIENKOWSKI EXECUTIVE DI 40.00 X 90000 0 9000 SHALINI PARUTHI CHAIR 2.00 X X 0 0 0 DAVID LOSKUTOFF SECRETARY 2.00 X X 0 0 0 GREG OBERLAND TREASURER 2.00 X X 0 0 0 LEWIS PHELPS CHAIR EMERIT 2.00 X X 0 0 0 MARCIA BALL DIRECTOR 2.00 X 0 0 0 JACQUELYN BAINBRIDGE DIRECTOR 2.00 X 0 0 0 JEFFREY DURMER DIRECTOR 2.00 X 0 0 0 LAURA SCOTT HOFFMAN DIRECTOR 2.00 X 0 0 0 PAUL ROCHESTER DIRECTOR 2.00 X 0 0 0 PAUL VICARY DIRECTOR 2.00 X 0 0 0 90000 9000 false false false 143150 784332 927482 11865 11865 236648 237152 -504 -504 -504 MISC PRODUCT SALES 900099 84 84 84 938927 11445 10000 10000 49790 49790 125442 112526 10957 1959 108292 97142 9459 1691 10736 9631 938 167 12612 11313 1102 197 16706 14986 1459 261 56443 56443 41498 41498 65502 57702 7800 144606 136316 8023 267 55004 52647 1179 1178 50564 46437 3131 996 1559 1398 137 24 2535 1573 962 104 96 6 2 781 742 39 3883 3483 339 61 COMMUNITY INTERACTIONS 61417 44831 16586 OUTREACH EDUCATION 46869 46869 STATE REGISTRATION 9610 9610 MISC EXPENSE 2 2 873955 697484 101935 74536 X 95000 53502 41498 X 465274 289513 15190 30206 90352 81086 2312 9266 311293 590370 1600 4078 795669 923433 49751 67093 9000 29895 16945 2478 58751 116411 X 513447 628858 223471 178164 736918 807022 795669 923433 64972 5132 X false true X true false X 777052 889136 844293 936197 927482 4374160 27 2005 655 1225 84 3996 777079 891141 844948 937422 927566 4378156 25000 110552 82045 93150 91906 402653 25000 110552 82045 93150 91906 402653 3975503 8364 7147 2966 6186 11865 36528 4050 4050 12414 7147 2966 6186 11865 40578 789493 898288 847914 943608 939431 4418734 0.89970 0.90980 0.01000 0.01000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 90352 81086 9266 9266 OPERATING LEASE LIABILITY 2478 2478 X 944059 5132 5132 938927 938927 873955 873955 873955 SCHEDULE D, PAGE 3, PART X THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT TO THE EXTENT IT HAS UNRELATED BUSINESS INCOME. MANAGEMENT HAS DETERMINED THAT THE FOUNDATION HAS NO UNRELATED BUSINESS INCOME DURING THE FISCAL YEAR ENDED SEPTEMBER 30, 2023. THE FOUNDATION'S POLICY IS TO RECORD INTEREST AND PENALTIES RELATED TO INCOME TAXES AS INTEREST AND OTHER EXPENSE, RESPECTIVELY. AT SEPTEMBER 30, 2023, NO INTEREST AND PENALTIES HAVE BEEN OR ARE REQUIRED TO BE ACCRUED. true NORTH AMERICA RESEARCH GRANT 49790 49790 49790 RESEARCH GRANT 49790 CHECK 1 false false false false false false SCHEDULE F, PAGE 1, PART I, LINE 2 THE RESEARCH GRANTS POLICIES & APPLICATION PROCEDURES OUTLINE THE REQUIREMENTS, APPLICATION, AND AWARD PROCESS. SPECIFIC AWARD REQUIREMENTS ARE CLEARLY DEFINED AND INCLUDE COSTS NOT PERMITTED WITH THE GRANT AWARD. SCHEDULE F, PAGE 1, PART I, LINE 3 NORTH AMERICA 49,790 0 X X X X true RISING TIDE DIRECT 233 NEEDHAM ST STE 300 NEWTON MA 02464 DEVELOP & false 565981 95000 470981 565981 95000 470981 AL AK AR CA CO CT FL GA HI IL KS KY ME MD MA MI MN MS MO NV NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI true THE GENERAL HOSPITAL CORPORATION 55 FRUIT STREET BOSTON MA 02114 042697983 501C3 10000 RESEARCH GRANT 1 FORM 990 - ORGANIZATION'S MISSION THE CORPORATION IS ORGANIZED TO INCREASE SCIENTIFIC AND PUBLIC UNDERSTANDING OF THE WILLIS-EKBOM DISEASE OR WED, ALSO REFERRED TO AS RESTLESS LEGS SYNDROME OR RLS, TO ENCOURAGE AND PROVIDE FUNDING FOR RESEARCH LEADING TO TREATMENTS AND CURE FOR THE DISEASE, TO PROVIDE SUPPORT TO THOSE SUFFERING FROM THE DISEASE, TO BE THE LEADING CENTER FOR INFORMATION ON ALL ASPECTS OF THE DISEASE, AND TO CARRY ON SUCH OTHER ACTIVITIES RELATED TO THE DISEASE, ITS TREATMENTS AND CURE, AS MAY BE DESIGNATED BY THE BOARD FROM TIME TO TIME. FORM 990, PAGE 2, PART III, LINE 4A EDUCATIONAL. PROVIDING TRUSTED, UNBIASED INFORMATION ABOUT RESTLESS LEG SYNDROME TO INDIVIDUALS AND HEALTHCARE PROVIDERS THROUGH PUBLICATIONS, WEBINARS, A WEBSITE, SOCIAL MEDIA SITES, AND DIRECT COMMUNICATIONS. PUBLICATIONS INCLUDE: A GENERAL INFORMATIONAL BROCHURE ON RLS AND RLS AND PLMD IN CHILDREN AND ADOLESCENTS; RLS GUIDE FOR TEENS, RLS GUIDE FOR CHILDREN, TWENTY-FOUR DIFFERENT HANDOUTS ON RLS SPECIFIC TOPICS DIRECTED TOWARDS PATIENTS; A QUARTERLY NEWS MAGAZINE; MONTHLY ONLINE E-NEWSLETTER; TWO SPECIALTY BROCHURES DIRECTED TO HEALTHCARE PROVIDERS; AND A MEDICAL BULLETIN ISSUED AS DEVELOPMENTS MERIT. DURING THIS FISCAL YEAR, SEVEN WEBINARS ON RLS-RELATED TOPICS WERE OFFERED TO THE PUBLIC. OVER 4,311 REGISTRANTS VIEWED THESE WEBINARS. THE 12-PART EDUCATIONAL PHYSICIAN WEBINAR SERIES WAS OPEN TO PHYSICIANS, NURSE PRACTITIONERS AND PHYSICIAN ASSISTANTS TO ENHANCE CLINICAL KNOWLEDGE REGARDING DIAGNOSIS, TREATMENT AND MANAGEMENT OF RLS PATIENTS. THIS WEBINAR SERIES IS AVAILABLE ON DEMAND. THE ORGANIZATION'S WEBSITE WWW.RLS.ORG ATTRACTS OVER 105,083 ONLINE VISITORS THAT GENERATE OVER 298,549 PAGE VIEWS EACH YEAR. THE RLS FACEBOOK PAGE HAS 13,719 SUPPORTERS AND PARTICIPANTS. THE RLSF BLOG RECEIVED OVER 1,422,702 PAGE VIEWS THIS YEAR, AND THE RLS FOUNDATION YOUTUBE CHANNEL HAS RECEIVED OVER 180,595 VIEWS. THE FOUNDATION EXECUTES A PUBLIC POLICY INITIATIVE PROGRAM WHOSE GOALS ARE TO RAISE AWARENESS AND PROVIDE EDUCATION AROUND THREE SPECIFIC AREAS: WHAT IS RLS AND HOW MANY ARE AFFECTED; THE NEED FOR INCREASED MEDICAL RESEARCH FUNDING; AND THE NEED FOR ACCESS TO APPROPRIATE TREATMENT FOR INDIVIDUALS WITH RLS. FORM 990, PAGE 2, PART III, LINE 4B MEMBERSHIP. THE RLS FOUNDATION SERVES AS A SUPPORT STRUCTURE FOR OVER 23,551 INDIVIDUALS WHO, ON AN ANNUAL BASIS, SEEK INFORMATION ON RLS, EITHER AS ONE WHO HAS RLS OR AS ONE WHO HAS A FRIEND OR LOVED ONE WHO SUFFERS FROM THE DISEASE. 5,529 MEMBERS HAVE JOINED THE RLS FOUNDATION AND TAKE ADVANTAGE OF THE CLEARINGHOUSE OF SERVICES THAT PROVIDE INFORMATION ON LATEST DEVELOPMENTS IN TREATMENT, COUNSELING AND CONVERSATION WITH OTHERS WHO SHARE THE AFFLICTION. OVER 145 MEDICAL PROFESSIONALS SPECIALIZING IN THE TREATMENT OF RLS ARE MEMBERS OF THE HEALTHCARE PROVIDER DIRECTORY. MEMBER BENEFITS INCLUDE ACCESS TO A PROPRIETARY COLLECTION OF EDUCATIONAL MATERIALS INCLUDING AN RLS MEDICAL BULLETIN FOR HEALTHCARE PROVIDERS, A QUARTERLY NEWS MAGAZINE, A MONTHLY E-NEWSLETTER, A MEDICAL-ALERT CARD AND ACCESS TO THE MEMBERS-ONLY SECTION OF THE RLS WEBSITE. THE FOUNDATION PROVIDES SCHOLARSHIP MEMBERSHIPS FOR THOSE NEEDING ASSISTANCE, AND NEVER TURNS ANYONE AWAY SEEKING INFORMATION AND SUPPORT. THE MEMBER WEBSITE PROVIDES VISITORS WITH INFORMATION ABOUT RLS, TREATMENT GUIDELINES, RESEARCH ADVANCEMENTS, ADVOCACY OUTREACH, DISCUSSION PANELS AND LINKS TO RLS FOUNDATION SOCIAL MEDIA SITES. FORM 990, PAGE 2, PART III, LINE 4D SUPPORT GROUPS: THE RLS FOUNDATION SUPPORTS SIXTY-TWO SUPPORT GROUP LEADERS, VIRTUAL SUPPORT GROUP LEADERS AND CONTACT VOLUNTEERS IN THIRTY-SIX STATES AND CANADA. EACH LEADER HOLDS AT LEAST ONE IN-PERSON MEETING PER YEAR IN THEIR LOCAL COMMUNITY. AT THESE MEETINGS, RLS FOUNDATION EDUCATIONAL MATERIALS ARE DISTRIBUTED TO ATTENDEES. SUPPORT GROUP LEADERS WORK WITH A MEDICAL ADVISOR THAT ASSISTS THE GROUP BY PRESENTING ON RLS TOPICS OF INTEREST, SUGGESTING OTHER MEETING PRESENTERS AND OVERALL SUPPORT TO THE GROUP. VIRTUAL SUPPORT GROUPS (VSG) PROGRAM IS AN RLSF PROGRAM THAT PROVIDES FOUR REGULARLY SCHEDULED MONTHLY VIRTUAL GROUP MEETINGS TO CONNECT AND SUPPORT INDIVIDUALS WITH RLS USING VIDEO CONFERENCING ACCESSIBLE TO ALL IN THE RLS COMMUNITY. RLSF EDUCATIONAL MATERIALS FOR DOWNLOAD ARE TO VSG ATTENDEES. THE NUMBER OF INDIVIDUALS REACHED THROUGH VIRTUAL SUPPORT GROUPS WAS 813 (412 UNIQUE INDIVIDUALS - MANY ATTEND MULTIPLE VSG MEETINGS THROUGHOUT THE YEAR). FORM 990, PAGE 6, PART VI, LINE 4 DURING THE FISCAL YEAR, THE BYLAWS WERE AMENDED TO: - UPDATE BOARD MEMBER TERMS TO ALIGN WITH THE ORGANIZATION'S FISCAL YEAR. - ADD THE TREASURER OF THE CORPORATION SHALL BE A MEMBER OF THE FINANCE AND AUDIT COMMITTEE AND MAY SERVE AS THE COMMITTEE CHAIR IF DESIGNATED BY THE BOARD CHAIR. - CHANGE THE ELECTION TIME OF THE OFFICERS TO BETTER ALIGN WITH THE ORGANZATION'S FISCAL YEAR. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 WAS REVIEWED BY THE FINANCE COMMITTEE WITH THE PREPARING CPA. AFTER ANY ADJUSTMENTS WERE MADE, THE FINANCE COMMITTEE RECOMMENDED TO THE BOARD OF DIRECTORS THE FILING OF THE RETURN. THE BOARD REVIEWED THE FINAL RETURN AND APPROVED ITS FILING WITH IRS. FORM 990, PAGE 6, PART VI, LINE 12C ANNUAL REVIEW OF RLSF WRITTEN CONFLICTS OF INTEREST POLICY WITH MEMBERS OF BOARD; REVIEW WITH MEMBERS OF BOARD OF RLSF POLICY, SIGNING OF CONFLICTS DOCUMENTATION, AND DISCLOSURE OF ANY CONFLICTS OF INTEREST. FORM 990, PAGE 6, PART VI, LINE 15A EXECUTIVE COMMITTEE OBTAINS COMPENSATION DATA FOR COMPARABLY SIZED ORGANIZATIONS OPERATING WITHIN COMPARABLY SIZED GEOGRAPHIC AREAS. THE COMMITTEE REVIEWS THIS DATA AND COMPARES IT TO COMPENSATION FOR THE EXECUTIVE DIRECTOR IN MAKING ITS DETERMINATION THAT THE SALARY IS REASONABLE. THE COMPENSATION IS PART OF THE OVERALL BUDGET APPROVED BY THE ENTIRE BOARD. THE DELIBERATION PROCESS IS DOCUMENTED IN THE MINUTES OF THE BOARD. FORM 990, PAGE 6, PART VI, LINE 17 MISSISSIPPI, NEW HAMPSHIRE, NEW JERSEY, NEW MEXICO, NEW YORK, NORTH CAROLINA, OREGON, PENNSYLVANIA, RHODE ISLAND, SOUTH CAROLINA, TENNESSEE, UTAH, VIRGINIA, WEST VIRGINIA, WISCONSIN FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. AUDITED FINANCIAL STATEMENTS AND ANNUAL REPORT ARE POSTED TO WWW.RLS.ORG WEBSITE AND AVAILABLE FOR INSPECTION. IRS FORM 990 IS AVAILABLE UPON REQUEST AND OTHER PUBLICLY AVAILABLE WEBSITES. FORM 990, PART X RLSF SENDS MASS MAILINGS THAT INCLUDE A PURPOSE OF RESPONDING TO CALLS TO ACTION TO ADVANCE ELEMENTS OF ITS MISSION. AS SUCH, AUDIENCES ARE CHOSEN FOR THEIR LIKELIHOOD TO RESPOND TO AND BENEFIT FROM THESE CALLS TO ACTION- NOT SOLELY FOR THEIR LIKELIHOOD TO PROVIDE FINANCIAL SUPPORT-AND THE MAIL INCLUDES A SIGNIFICANT LEVEL OF PROGRAM CONTENT NEEDED TO FULFILL SUCH CALLS TO ACTION. ACCORDING TO THE NATIONAL SLEEP FOUNDATION, AS MANY AS 25 MILLION ADULT AMERICANS, 10% OF THE ADULT POPULATION, MAY SUFFER FROM RLS, YET ONLY A TINY FRACTION HAVE BEEN DIAGNOSED AND SOUGHT TREATMENT. HOWEVER, A MAJORITY OF THE RLSF AUDIENCE--WHICH INCLUDES MEMBERS, FORMER MEMBERS, AND NON-MEMBERS--SHARE AN INTIMATE CONNECTION TO THIS HIGHLY UNDERDIAGNOSED DISEASE: AS PATIENTS THEMSELVES, AND AS FAMILY MEMBERS AND CAREGIVERS TO RLS PATIENTS. THUS, IT IS IN SERVICE TO OUR MISSION THAT THE RLSF MAILINGS (1) ALERT AND EDUCATE THIS AUDIENCE TO NEW DEVELOPMENTS AND TREATMENTS IN AN EFFORT TO PROMOTE THEIR OWN IMPROVED HEALTH, (2) ASK THEM TO ALERT THEIR PRACTITIONERS AS WELL AS FAMILY AND FRIENDS TO SPREAD AWARENESS AND IMPROVE DIAGNOSIS AND ACCESS TO TREATMENT FOR SOME OF THE MILLIONS OF SUSPECTED UNDIAGNOSED CASES, AND (3) ASKS THEM, WHEN APPROPRIATE, TO ADVOCATE WITH GOVERNMENT POLICY MAKERS FOR ACCESS TO NECESSARY TREATMENT AND THERAPIES AND FOR A COMMITMENT TO RESEARCH THAT WILL FURTHER THE MISSION. WHILE EACH MAILING USUALLY CONTAINS SOME FUNDRAISING CONTENT AND A SMALL SEGMENT OF EACH AUDIENCE--TYPICALLY LESS THAN 10%--IS LIKELY TO DONATE, MOST OF THE LETTERS' CONTENT SUPPORTS OUR CALLS TO ACTION TO IMPROVE THE HEALTH OF THE AUDIENCE THROUGH EDUCATION AND SELF-AWARENESS, TO SPREAD WORD OF RLS ADVANCES TO OTHERS, AND TO ADVOCATE FOR POLICY ADVANCING THE MISSION. ACCORDINGLY, WE BELIEVE RLSF MASS MAILINGS THAT REFLECT THE PURPOSES AND CALLS-TO-ACTION, AUDIENCE SELECTION CRITERIA, AND CONTENT RELATED TO PURPOSE AS DESCRIBED ABOVE MEET THE STANDARDS FOR JOINT COST ALLOCATION OF NON-PROFIT ORGANIZATION EXPENSES SET FORTH IN THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (AICPA) STATEMENT OF POSITION 98-2, AND, IN ACCORDANCE WITH THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) GUIDELINES, WE DIVIDE OUR DIRECT MAIL COSTS BETWEEN PROGRAM SERVICES AND FUNDRAISING.