2024-05-13T16:20:17-04:00 2023-12-31 861200727 TUTTLE CONSULTING GROUP PO BOX 837 CEDAR CITY UT 84721 990 2023-01-01 331071221 SOCIETY FOR INTEGRATIVE ONCOLOGY INC SOCI 8589452446 32630 CREEKSIDE DR PEPPER PIKE OH 44124 SANTOSH RAO MD PRESIDENT ELECT 8589452446 2024-04-25 SANTOSH RAO XXX-XX-XXXX true TAD TUTTLE CPA P01612941 4356718541 2024-04-25 2023 2023-04-26 12:10:37Z SANTOSH RAO MD 32630 CREEKSIDE DR PEPPER PIKE OH 44124 497914 false X WWW.INTEGRATIVEONC.ORG X 2003 NY PROVIDING EDUCATIONAL OPPORTUNITIES TO MEMBERS AND COMMITTED TO THE STUDY AND APPLICATION OF INTEGRATIVE AND COMPLEMENTARY THERAPIES FOR CANCER PATIENTS. IT PROVIDES A CONVENIENT FORUM FOR PRESENTATION, DISCUSSION AND PEER REVIEW OF EVIDENCE BASED RESEARCH AND TREATMENT. X 22 22 0 250 0 351183 306328 107150 174533 43 14 17039 458376 497914 0 0 0 0 0 1111388 480048 1111388 480048 -653012 17866 215405 123194 83839 190389 131566 -67195 X PROVIDING EDUCATIONAL OPPORTUNITIES TO MEMBERS AND COMMITTED TO THE STUDY AND APPLICATION OF INTEGRATIVE AND COMPLEMENTARY THERAPIES FOR CANCER PATIENTS. IT PROVIDES A CONVENIENT FORUM FOR PRESENTATION, DISCUSSION AND PEER REVIEW OF EVIDENCE BASED RESEARCH AND TREATMENT. false false 249692 174533 SIO HAS CONTINUED TO LEAD THE FIELD OF INTEGRATIVE ONCOLOGY BY HOSTING AN INTERNATIONAL RESEARCH WORKSHOP IN LIMASSOL, CYPRUS; DEVELOPING EDUCATIONAL TRAINING MODULES FUNDED BY THE SCHEIDEL FOUNDATION ON THE 2022 JOINT SIO- ASCO GUIDELINE PUBLICATION ON MANAGEMENT OF CANCER PAIN; AND PUBLISHING A NEW JOINT GUIDELINE ON THE CARE OF ANXIETY AND DEPRESSIVE SYMPTOMS IN CANCER, WHICH IS BEING PROMOTED INTERNATIONALLY. A SECOND GRANT FROM THE SCHEIDEL FOUNDATION (45,000) WAS RECEIVED TO DEVELOP TRAINING MODULES WITH CME FOR THIS GUIDELINE. SIO ALSO FORMED A RECIPROCAL CONFERENCE SESSION PARTNERSHIP WITH MASCC (MULTI-NATIONAL ASSOCIATION OF SUPPORTIVE CARE IN CANCER), AND CONTINUES TO PARTNER WITH KEY ORGANIZATIONS AND JOURNALS. THE SOCIETY CELEBRATED ITS 20TH ANNIVERSARY AND INTERNATIONAL CONFERENCE IN BANFF, ALBERTA WITH A RECORD NUMBER OF SCIENTIFIC ABSTRACT SUBMISSIONS, AN E-BOOK PUBLICATION ON THE HISTORY OF SIO, AND A SUCCESSFUL DONATION DRIVE (OVER 85,000). 249692 true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false true false false false false false true false false false false false true 0 0 0 false false false false false false false false X 22 22 false true false true true true false true true false false true true true true false false false false false X SANTOSH RAO MD 8589452446 32630 CREEKSIDE DR PEPPER PIKE OH 44124 X LINDA E CARLSON PHD PRESIDENT 5.00 X 0 0 0 SANTOSH RAO MD PRESIDENT EL 5.00 X 0 0 0 ANA MARIA LOPEZ MD MPH MACP TREASURER 5.00 X 0 0 0 CHANNING PALLER MD VP ADVANCEME 5.00 X 0 0 0 EUGENE AHN MD VP COMMUNICA 5.00 X 0 0 0 JODI MACLEOD BA SECRETARY 5.00 X 0 0 0 CHASSE BAILEY-DORTON MD BOARD MEMBER 2.00 X 0 0 0 ERAN BEN-ARYE MD BOARD MEMBER 2.00 X 0 0 0 TARA BERMAN MD BOARD MEMBER 2.00 X 0 0 0 ELIZABETH L GLOSIK BS BOARD MEMBER 2.00 X 0 0 0 JUDITH LACEY MBBS FRACGP FACHPM BOARD MEMBER 2.00 X 0 0 0 LEIGH LEIBEL MS C-IAYT BOARD MEMBER 2.00 X 0 0 0 GABRIEL LOPEZ MD BOARD MEMBER 2.00 X 0 0 0 VIRAJ MASTER MD PHD BOARD MEMBER 2.00 X 0 0 0 DOREEN STEIN-SEROUSSI MA MPA BOARD MEMBER 2.00 X 0 0 0 ELEANOR WALKER MD BOARD MEMBER 2.00 X 0 0 0 MICHAEL WARGOVICH PHD BOARD MEMBER 2.00 X 0 0 0 XIN SHELLEY WANG MD MPH BOARD MEMBER 2.00 X 0 0 0 YUFIE YANG MD BOARD MEMBER 2.00 X 0 0 0 HWA SEUNG YOO KMD PHD BOARD MEMBER 2.00 X 0 0 0 IRIS ZHI MD PHD BOARD MEMBER 2.00 X 0 0 0 false false false X 142373 163955 306328 CONFERENCE FEES 611430 174533 174533 174533 14 14 REFUNDS FOR EXPENSES 17039 17039 17039 497914 174547 17039 36890 18445 18445 50350 50350 5060 5060 5300 5300 11608 11608 1161 929 232 7491 7491 210407 210407 195 195 THEFT OF FUNDS-SEE SCH L 138869 138869 SUPPLIES & MATERIALS 8303 8303 BANK FEES & SERVICE CHARG 3886 3886 MERCHANT ACCOUNT FEES 341 341 187 187 480048 249692 230356 0 76536 120582 138869 2612 215405 123194 11607 89496 72232 100893 83839 190389 X -112195 131566 45000 131566 -67195 215405 123194 X 17866 -216627 X false false X 154336 286321 467825 351183 306328 1565993 354720 26340 96035 107193 174547 758835 17039 17039 509056 312661 563860 458376 497914 2341867 2341867 1272 480 1752 1272 480 1752 510328 313141 563860 458376 497914 2343619 0.99930 0.99830 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED HAUCK & ASSOCIATES MANAGEMENT COMPANY MISAPPROPRIATION OF FUNDS false HAUCK & ASSOCIATES MANAGEMENT CO. 138869 MISAPPROPRIATION false SCHEDULE L, PART V PLEASE REFER TO THE NARRATIVE ON SCHEDULE O FOR ADDITIONAL INFORMATION RELATED TO THE ANSWER "YES" ON FORM 990, PART IV, LINE 25A REGARDING TRANSACTIONS WITH DISQUALIFIED PERSON. FUNDS MISAPPROPRIATION 2023-12-31 138869 COST HAUCK ASSOCIATES 1025 THOMAS JEFFERSON ST NW 500E WASHINGTON DC 200075204 CORP false false false false FORM 990 - ORGANIZATION'S MISSION PROVIDING EDUCATIONAL OPPORTUNITIES TO MEMBERS AND COMMITTED TO THE STUDY AND APPLICATION OF INTEGRATIVE AND COMPLEMENTARY THERAPIES FOR CANCER PATIENTS. IT PROVIDES A CONVENIENT FORUM FOR PRESENTATION, DISCUSSION AND PEER REVIEW OF EVIDENCE BASED RESEARCH AND TREATMENT. FORM 990 PART IV, LINE 25A - EXCESS BENEFIT TRANSACTION AS DETAILED IN THE RESPONSE TO PART IV, LINE 3, BELOW, IN 2021, HAUCK & ASSOCIATES WAS IN A POSITION TO EXERCISE SUBSTANTIAL INFLUENCE OVER THE ORGANIZATION AND THUS MET THE DEFINITION OF A "DISQUALIFIED PERSON." ACCORDINGLY, THE MISAPPROPRIATION OF THE ORGANIZATION'S FUNDS BY HAUCK & ASSOCIATES' PRINCIPAL MANAGER, GRAHAM HAUCK, DESCRIBED IN THE RESPONSE TO PART VI, LINE 5, BELOW, CONSTITUTES AN EXCESS BENEFIT TRANSACTION WHICH IS DISCLOSED ON SCHEDULE L. FORM 990, PAGE 2, PART III, LINE 4A SIO HAS CONTINUED TO LEAD THE FIELD OF INTEGRATIVE ONCOLOGY BY HOSTING AN INTERNATIONAL RESEARCH WORKSHOP IN LIMASSOL, CYPRUS; DEVELOPING EDUCATIONAL TRAINING MODULES FUNDED BY THE SCHEIDEL FOUNDATION ON THE 2022 JOINT SIO- ASCO GUIDELINE PUBLICATION ON MANAGEMENT OF CANCER PAIN; AND PUBLISHING A NEW JOINT GUIDELINE ON THE CARE OF ANXIETY AND DEPRESSIVE SYMPTOMS IN CANCER, WHICH IS BEING PROMOTED INTERNATIONALLY. A SECOND GRANT FROM THE SCHEIDEL FOUNDATION (45,000) WAS RECEIVED TO DEVELOP TRAINING MODULES WITH CME FOR THIS GUIDELINE. SIO ALSO FORMED A RECIPROCAL CONFERENCE SESSION PARTNERSHIP WITH MASCC (MULTI-NATIONAL ASSOCIATION OF SUPPORTIVE CARE IN CANCER), AND CONTINUES TO PARTNER WITH KEY ORGANIZATIONS AND JOURNALS. THE SOCIETY CELEBRATED ITS 20TH ANNIVERSARY AND INTERNATIONAL CONFERENCE IN BANFF, ALBERTA WITH A RECORD NUMBER OF SCIENTIFIC ABSTRACT SUBMISSIONS, AN E-BOOK PUBLICATION ON THE HISTORY OF SIO, AND A SUCCESSFUL DONATION DRIVE (OVER 85,000). FORM 990, PART VI PART VI, LINE 20 - BOOKS AND RECORDS AS DISCUSSED IN THE RESPONSES TO PART VI, LINES 3 AND 5, BELOW, IN 2021, THE ORGANIZATION WAS UNAWARE OF H&A'S MALFEASANCE AND, AS PART OF ITS DUTIES UNDER THE SERVICES AGREEMENT, H&A WAS GIVEN CUSTODY OF THE ORGANIZATION'S BOOKS AND RECORDS. SINCE LEARNING OF H&A'S MISCONDUCT, THE ORGANIZATION HAS TAKEN SIGNIFICANT STEPS TO RECOVER ITS BOOKS AND RECORDS FROM H&A. THE RECOVERED BOOKS AND RECORDS ARE NOW IN THE POSSESSION OF MEMBERS OF THE BOARD OF TRUSTEES. FORM 990, PAGE 6, PART VI, LINE 3 THE ORGANIZATION IS STAFFED BY A GROUP OF VOLUNTEER HEALTHCARE PROVIDERS AND PATIENT ADVOCATES. FOR THIS REASON, THE ORGANIZATION OUTSOURCES FULL TIME MANAGEMENT OF ITS OPERATIONS TO THIRD-PARTY CONSULTANCY FIRMS SPECIALIZING IN NONPROFIT MANAGEMENT. EFFECTIVE JANUARY 1, 2021, THE ORGANIZATION ENGAGED THE WASHINGTON, D.C. BASED CONSULTING FIRM, HAUCK & ASSOCIATES ("H&A"), TO MANAGE ITS OPERATIONS. PURSUANT TO THE WRITTEN AGREEMENT ENTERED INTO BETWEEN H&A AND THE ORGANIZATION ("SERVICES AGREEMENT"), H&A'S MANAGEMENT SERVICES INCLUDED, WITHOUT LIMITATION, FINANCE, ACCOUNTING, HUMAN RESOURCES, EVENT PLANNING AND LEGAL. IN FURTHERANCE OF ITS MANAGEMENT ROLE, H&A WAS GIVEN CUSTODY OF THE ORGANIZATIONS BOOKS AND RECORDS AND GRANTED TO ACCESS TO, AMONG OTHER THINGS, THE ORGANIZATION'S FINANCIAL ACCOUNTS, WEBSITES, KEYS AND CREDIT CARDS. AS FURTHER DISCUSSED IN THE RESPONSE TO PART VI, LINE 5, BELOW, ALTHOUGH NOT DISCOVERED UNTIL 2023, H&A ABUSED ITS MANAGEMENT POSITION TO MISAPPROPRIATE FUNDS FROM THE ORGANIZATION IN 2021 AND CONCEAL ITS ACTIONS FROM THE ORGANIZATION. IT WAS ALSO DISCOVERED IN 2023 THAT H&A CHARGED THE ORGANIZATION MANAGEMENT FEES FOR SERVICES THAT DID NOT COMPLY WITH THE DUTIES AND STANDARDS OUTLINED IN THE SERVICES AGREEMENT. FOR THESE REASONS, THE ORGANIZATION TERMINATED ITS RELATIONSHIP WITH H&A IN MAY 2023. FORM 990, PAGE 6, PART VI, LINE 5 AS DISCUSSED IN THE RESPONSE TO PART VI, LINE 3, ABOVE, THE ORGANIZATION ENGAGED H&A TO SERVE AS MANAGER BEGINNING ON JANUARY 1, 2021. H&A CONTINUED IN SUCH CAPACITY UNTIL ON OR ABOUT MAY 10, 2023, WHEN THE ORGANIZATION LEARNED THAT GRAHAM HAUCK ("HAUCK"), THE PRINCIPAL MANAGER AT H&A, PLEAD GUILTY IN FEDERAL COURT TO MISAPPROPRIATION OF FUNDS OF ANOTHER NONPROFIT ORGANIZATION MANAGED BY H&A. IMMEDIATELY THEREAFTER, THE ORGANIZATION TERMINATED H&A AND IMPLEMENTED VARIOUS CORRECTIVE ACTIONS. THESE ACTIONS INCLUDED: (1) SECURING THE ORGANIZATION'S ASSETS TO PREVENT FURTHER LOSSES; (2) RECOVERING PAPER AND ELECTRONIC FILES AND FINANCIAL BOOKS AND RECORDS OF THE ORGANIZATION; (3) REVOKING H&A'S ACCESS TO THE ORGANIZATION'S FINANCIAL ACCOUNTS, INTERNET SITES, KEYS, CREDIT CARDS AND THE LIKE; (4) IDENTIFYING A NEW MANAGEMENT COMPANY TO REPLACE H&A AND ENGAGING TAD TUTTLE, CPA AS THE ORGANIZATION'S INDEPENDENT OUTSIDE ACCOUNTANT; (5) ENGAGING A FORENSIC ACCOUNTANT, CHESS CONSULTING LLC ("CHESS CONSULTING"), TO DETECT ANY MISAPPROPRIATION OF THE ORGANIZATION'S FUNDS AND DETERMINE THE AMOUNT INVOLVED; AND (6) RETAINING EXPERIENCED OUTSIDE COUNSEL, NAMELY: (I) ZACHARY R. HAFER, ESQUIRE, A PARTNER IN COOLEY LLP'S WHITE COLLAR DEFENSE AND INVESTIGATIONS PRACTICE GROUP AND FORMER ASSISTANT US ATTORNEY, (II) MICHAEL I. SANDERS, ESQUIRE, A PARTNER IN BLANK ROME LLP'S TAX GROUP AND PROFESSOR AT GEORGETOWN UNIVERSITY LAW CENTER, AND AN EXPERT IN THE FIELD OF TAX-EXEMPT ORGANIZATIONS, AND (III) T. MALCOLM SANDILANDS, ESQUIRE, A PARTNER IN BLANK ROME LLP'S CORPORATE GROUP. INTERNALLY, THE ORGANIZATION HIRED NELSON LIN AS ITS FIRST INSIDE GENERAL COUNSEL TO COORDINATE ITS LEGAL RESPONSE, WHICH INCLUDES CRISIS MANAGEMENT AND SUPERVISION OF THE ORGANIZATION'S RECOVERY EFFORTS. IN ADDITION, SINCE LEARNING OF HAUCK'S GUILTY PLEA, THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES HAS WORKED CONTINUOUSLY TO ENSURE THAT H&A IS UNABLE TO ACCESS OR CONTROL ANY ASPECT OF THE ORGANIZATION'S OPERATIONS. FOLLOWING ITS ENGAGEMENT, CHESS CONSULTING IMMEDIATELY BEGAN ITS FORENSIC REVIEW OF THE ORGANIZATION'S AVAILABLE FINANCIAL INFORMATION, INCLUDING BUT NOT LIMITED TO, COPIES OF BANK STATEMENTS, YEAR-END BALANCE SHEETS AND INCOME STATEMENTS, GRANT AND CONTRIBUTIONS SUPPORT, CERTAIN THIRD-PARTY INVOICES, AND OTHER RELEVANT DOCUMENTATION. BASED ON THIS REVIEW, CHESS CONSULTING GENERATED A REPORT (THE "FORENSIC REPORT"), A COPY OF WHICH IS AVAILABLE UPON REQUEST. THE FORENSIC REPORT ESTIMATES THE RANGE OF POTENTIAL MISAPPROPRIATED FUNDS DURING THE PERIOD FROM JANUARY 2021 THROUGH APRIL 2023 AS BETWEEN 893,088 AND 936,167. THE LOW END OF THE ESTIMATED RANGE IS BASED ON AN ANALYSIS OF EXCESS PAYMENTS MADE BY THE ORGANIZATION TO H&A DURING THE PERIOD FROM JANUARY 2021 THROUGH APRIL 2023. THIS INCLUDES 263,900 OF MANAGEMENT FEES COLLECTED BY H&A FOR SERVICES THAT DID NOT MEET THE REQUIREMENTS AND STANDARDS SET FORTH IN THE SERVICES AGREEMENT. THE HIGH END OF THE ESTIMATED RANGE IS BASED ON A COMPARISON OF THE ORGANIZATION'S BANK ACTIVITY TO ITS FINANCIAL STATEMENTS DURING THE PERIOD FROM JANUARY 2019 THROUGH APRIL 2023. THE FORENSIC REPORT ACKNOWLEDGES THAT THE ANALYSES THEREIN ARE BASED ON THE BEST INFORMATION AVAILABLE BECAUSE, AS MENTIONED ABOVE, H&A WAS RESPONSIBLE FOR MAINTAINING THE ORGANIZATION'S BOOKS AND RECORDS, INCLUDING TRANSACTION SUPPORT, SOME OF WHICH THE ORGANIZATION HAS BEEN UNABLE TO RECOVER TO DATE. THE ORGANIZATION IS CURRENTLY WORKING WITH ITS OUTSIDE COUNSEL, MALCOLM SANDILANDS AND FORMER ASSISTANT US ATTORNEY, ZACHARY HAFER, TO OBTAIN RESTITUTION THROUGH CO-OPERATION WITH THE DEPARTMENT OF JUSTICE (THE "DOJ") IN ITS CONTINUING INVESTIGATION OF H&A AND HAUCK. AT THIS TIME, THE ORGANIZATION BELIEVES THAT IT WILL BE ABLE TO RECOVER A SUBSTANTIAL PORTION OF THE MISAPPROPRIATED FUNDS THROUGH THE DOJ. TO THE EXTENT THE RESTITUTION RECEIVED FROM THE DOJ DOES NOT FULLY COVER THE MISAPPROPRIATED FUNDS, THE ORGANIZATION WILL DISCUSS WITH COUNSEL THE COSTS AND RISKS OF COMMENCING LITIGATION TO RECOVER THE BALANCE FROM HAUCK AND/OR H&A. IN ADDITION TO THE CORRECTIVE MEASURES ALREADY TAKEN, THE ORGANIZATION WILL ALSO TAKE THE FOLLOWING STEPS TO ENSURE THAT A SIMILAR EVENT DOES NOT OCCUR IN THE FUTURE. ALL OF THE ORGANIZATION'S TRUSTEES AND OFFICERS WILL BE REQUIRED TO ATTEND MANDATORY TRAINING SESSIONS PRESENTED BY MICHAEL I. SANDERS, ESQUIRE, ON THEIR FIDUCIARY DUTIES AND OBLIGATIONS TO THE ORGANIZATION. AS MENTIONED ABOVE, MICHAEL I. SANDERS, ESQUIRE IS A LAW PROFESSOR IN THE GRADUATE TAX PROGRAM AT THE GEORGETOWN UNIVERSITY LAW CENTER AND NOTED EXPERT IN THE FIELD OF TAX-EXEMPT ORGANIZATIONS. ADDITIONALLY, THE BOARD OF TRUSTEES WILL AMEND THE ORGANIZATION'S BYLAWS TO MANDATE THE CREATION OF AN AUDIT AND FINANCE COMMITTEE (THE "COMMITTEE"). THE COMMITTEE WILL BE COMPRISED OF AT LEAST THREE (3) TRUSTEES AND WILL BE RESPONSIBLE FOR OVERSEEING ALL AUDITS AND THE OVERALL FISCAL AFFAIRS OF THE ORGANIZATION. THE COMMITTEE WILL DEVELOP AND RECOMMEND AN ANNUAL BUDGET FOR ADOPTION BY THE BOARD OF TRUSTEES, AS WELL AS TAKE STEPS TO ENSURE THAT ALL OF THE ORGANIZATION'S FUNDS ARE DEPOSITED, INVESTED AND WITHDRAWN IN A MANNER CONSISTENT WITH ALL APPLICABLE STATUTES AND REGULATIONS, INCLUDING, WITHOUT LIMITATION, SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND THE TREASURY REGULATIONS PROMULGATED THEREUNDER. THE COMMITTEE WILL ENSURE THAT ALL PROPER FEDERAL AND STATE TAX FILINGS ARE TIMELY FILED, AND THAT ANY TAXES DUES ARE PAID OR OTHERWISE ADDRESSED. THE COMMITTEE WILL ALSO ESTABLISH AND OVERSEE ADDITIONAL INTERNAL CONTROLS TO, AMONG OTHER THINGS, PREVENT MISUSE AND MISAPPROPRIATION OF THE ORGANIZATION'S FUNDS. THE COMMITTEE WILL MEET AT LEAST SEMI-ANNUALLY WITH THE FULL BOARD OF TRUSTEES AND WITH THE ORGANIZATION'S PROFESSIONAL ADVISORS TO: (I) REVIEW AND DISCUSS THE ADEQUACY AND EFFECTIVENESS OF, AND ANY MATERIAL RISKS AND WEAKNESSES IN, THE ORGANIZATION'S INTERNAL CONTROLS AND ACCOUNTING AND FINANCIAL REPORTING; AND (II) REVIEW AND ASSESS THE ORGANIZATION'S MAJOR FINANCIAL AND OTHER MATERIAL RISKS OR ANY SIGNIFICANT EXPOSURES, THE ORGANIZATION'S POLICIES WITH RESPECT TO RISK AND THE STEPS MANAGEMENT HAS TAKEN TO MINIMIZE SUCH EXPOSURES. FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION HAS MEMBERS THAT PAY DUES. FORM 990, PAGE 6, PART VI, LINE 7A THE MEMBERS OF THE ORGANIZATION ELECT THE GOVERNING BOARD. FORM 990, PAGE 6, PART VI, LINE 11B THE 990 IS PROVIDED AND REVIEWED BY SELECT EXECUTIVE COMMITTEE MEMBERS. FORM 990, PAGE 6, PART VI, LINE 12C BOARD MEMBERS ARE PROVIDED WITH THE CONFLICT OF INTEREST POLICY AT THE ANNUAL MEETING WHICH INCLUDES DIRECTION TO REPORT CONFLICTS AND AFFILIATIONS AT THAT TIME AND ALSO REPORT CONFLICTS AND AFFILIATIONS RELEVENT TO ISSUES AS THEY ARISE THROUGHOUT THE YEAR. THIS INFORMATION IS MAINTAINED AT THE ASSOCIATION'S HEADQUARTERS. FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON REQUEST. FORM 990, PART VIII TOTAL CONTRIBUTIONS AND GRANTS TO THE ORGANIZATION WERE REPORTED ON SCHEDULE B AND TOTAL 230,000. DUE TO THE MISAPPROPRIATION OF FUNDS REPORTING ON SCHEDULES L AND N, RECEIPTS OF DONATIONS INTO THE BANK ACCOUNT WERE ONLY 157,420. THE DIFFERENCE OF THE AMOUNTS ACTUALLY RECEIVED INTO THE BANK ACCOUNT AND THOSE REPORTED ON SCHEDULE B AND PART VIII ARE INCLUDED IN THE TOTAL AMOUNT OF MISAPPROPRIATED FUNDS. SEE NOTES ON SCHEDULE O, PART VI, LINES 3 AND 5 FOR ADDITIONAL INFORMATION. FORM 990, PART XI, LINE 9 REFUNDS -753 MISAPPROPRIATION OF FUNDS-PRIOR PERIOD -215,874 TOTAL -216,627 THE ORGANIZATION EXPERIENCED MISAPPROPRIATION OF FUNDS THAT WERE DISCOVERED IN 2023. SEE SCHEDULE O FOR ADDITIONAL DETAILS.