<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-03-13T09:40:39-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>873231666</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>PKF O'CONNOR DAVIES ADVISORY LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>245 PARK AVENUE 12TH FLOOR</AddressLine1Txt>
        <CityNm>NEW YORK</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10167</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>274108978</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FOOD AND ENVIRONMENT REPORTING NETWORK</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>FOOD</BusinessNameControlTxt>
      <PhoneNum>6462486014</PhoneNum>
      <USAddress>
        <AddressLine1Txt>580 FIFTH AVENUE 820</AddressLine1Txt>
        <CityNm>NEW YORK</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10036</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>THOMAS LASKAWY</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>6462486014</PhoneNum>
      <SignatureDt>2024-03-13</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>THOMAS</PersonFirstNm>
        <PersonLastNm>LASKAWY</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>EVA MRUK</PreparerPersonNm>
      <PTIN>P00543254</PTIN>
      <PhoneNum>2122862600</PhoneNum>
      <PreparationDt>2024-03-12</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>3</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <PrincipalOfficerNm>THOMAS LASKAWY</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>580 FIFTH AVENUE 820</AddressLine1Txt>
        <CityNm>NEW YORK</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10036</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>1373208</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.THEFERN.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2010</FormationYr>
      <LegalDomicileStateCd>NY</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO PRODUCE EXPLANATORY AND INVESTIGATIVE REPORTING ON FOOD, AGRICULTURE, AND ENVIRONMENTAL HEALTH THROUGH PUBLICATION PARTNERSHIPS WITH RESPECTED LOCAL AND NATIONAL MEDIA OUTLETS.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>6</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>5</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>11</TotalEmployeeCnt>
      <TotalVolunteersCnt>6</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>1284542</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>1222847</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>96542</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>106489</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>122</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>4777</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>1787</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>-7989</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>1382993</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>1326124</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>0</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>704958</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>778683</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>68276</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>599386</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>540033</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>1304344</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>1318716</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>78649</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>7408</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>709191</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>703939</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>99732</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>87072</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>609459</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>616867</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>THE FOOD &amp; ENVIRONMENT REPORTING NETWORK (FERN) IS THE FIRST AND ONLY INDEPENDENT, NON-PROFIT, NON-PARTISAN NEWS ORGANIZATION THAT PRODUCES EXPLANATORY AND INVESTIGATIVE REPORTING ON FOOD, AGRICULTURE, AND ENVIRONMENTAL HEALTH THROUGH PUBLICATION PARTNERSHIPS WITH RESPECTED LOCAL AND NATIONAL MEDIA OUTLETS.</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <ExpenseAmt>901951</ExpenseAmt>
      <GrantAmt>0</GrantAmt>
      <RevenueAmt>40987</RevenueAmt>
      <Desc>THE FOOD &amp; ENVIRONMENT REPORTING NETWORK CONTINUES TO DEMONSTRATE AN ABILITY TO DELIVER SMART, POWERFUL JOURNALISM THAT HELPS DEFINE, AND OFTEN LEADS THE MEDIA COVERAGE OF ITS AREAS OF FOCUS. DURING THE FISCAL YEAR, WE PRODUCED 25 EXPLANATORY OR INVESTIGATIVE REPORTS ON A RANGE OF TOPICS PUBLISHED WITH 13 OUTLETS, INCLUDING NATIONAL GEOGRAPHIC, THE GUARDIAN, SMITHSONIAN MAGAZINE, THE NATION, THE ATLANTIC, AND OTHERS. DURING THE FISCAL YEAR, HOT FARM, FERN'S FIRST PODCAST, WON THE INSTITUTE FOR NONPROFIT NEWS 2022 INSIGHT AWARD FOR EXPLANATORY JOURNALISM. WE ALSO CONTINUED TO COVER THE BIGGEST STORIES ON THE FOOD AND AGRICULTURE BEAT, WHICH INCLUDE CLIMATE CHANGE AND BIODIVERSITY LOSS, LABOR ISSUES, AND EQUITY MORE GENERALLY. WE'VE REPORTED ON, AMONG OTHER THINGS, THE DEBATE OVER CARBON-CAPTURE AND SEQUESTRATION AND WHAT IT MEANS FOR IOWA FARMERS, A DECADES-LONG FIGHT TO SECURE CLEAN DRINKING WATER SUPPLIES BY A CALIFORNIA TOWN FOUNDED BY BLACK AMERICANS, THE CONCERNING DROP IN SIZE OF PACIFIC SALMON AND WHAT THAT MIGHT MEAN FOR THE PACIFIC NORTHWEST ECOSYSTEM; LAB-GROWN MEAT'S SERIOUS PR PROBLEM, THE UNLIKELY ALLIANCE BEHIND THE WORK TO SAVE WILD RICE, THE LINKS BETWEEN WATER SCARCITY, EXTREME WEATHER, AND FOOD INSECURITY, CONCERNS OVER THE SCIENCE BEHIND ONE OF AGRICULTURE'S KEY CLIMATE SOLUTIONS, AN INVESTIGATION INTO CHILD WORKER LABOR VIOLATIONS IN THE FOOD INDUSTRY, A LOOK AT THE EXPLOSIVE RISE OF SEAWEED AQUACULTURE, AND AN EXPOS INTO A POLICE KILLING AT A MEATPACKING PLANT IN OKLAHOMA. MEANWHILE, THE GASTROPOD PODCAST PROJECT PRODUCED 21 NEW EPISODES TOTAL AND SAW AN INCREASE IN AVERAGE DOWNLOADS PER EPISODE WITHIN THE FIRST 6 WEEKS OF RELEASE.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>116319</ExpenseAmt>
        <GrantAmt>0</GrantAmt>
        <RevenueAmt>65502</RevenueAmt>
        <Desc>WE PRODUCED DOZENS OF ORIGINAL REPORTED PIECES FOR OUR FERN'S AG INSIDER POLICY NEWS SERVICE. TOPICS THAT RECEIVED EXTENSIVE COVERAGE THIS YEAR, INCLUDED CLIMATE POLICY, CALIFORNIA WATER ISSUES, AND FOOD ACCESS POLICY. WE NOW HAVE MORE THAN 400 INDIVIDUAL AND CORPORATE SUBSCRIBERS AND A GROWING NUMBER OF ACADEMIC INSTITUTIONAL SUBSCRIBERS, INCLUDING NYU, HARVARD LAW SCHOOL, UNIVERSITY OF CALIFORNIA, BERKELEY, YALE, AND THE UNIVERSITY OF PENNSYLVANIA, TO OUR SUBSCRIPTION-ONLY SERVICE. IN ADDITION, NEARLY 2,200 PEOPLE RECEIVE THE FREE NEWSLETTER VERSION EVERY WEEKDAY.</Desc>
      </ProgSrvcAccomActy2Grp>
      <TotalProgramServiceExpensesAmt>1018270</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc1039100001">1</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1234500001">1</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc1040000001">0</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc1040000001">0</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc1040000001">0</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>0</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc1040000001">0</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc1040000001">0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc1040000001">0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc1040000001">0</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc1040000001">0</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc1040000001">1</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">1</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd>0</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>0</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>0</FundraisingActivitiesInd>
      <GamingActivitiesInd>0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd>0</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>0</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>0</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>0</PYExcessBenefitTransInd>
      <LoanOutstandingInd>0</LoanOutstandingInd>
      <GrantToRelatedPersonInd>0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>0</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>0</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd referenceDocumentId="RetDoc1042900001">1</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd referenceDocumentId="RetDoc1042900001">0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd>0</DisregardedEntityInd>
      <RelatedEntityInd>0</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <IRPDocumentCnt>52</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>11</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>1</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>0</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>1</QuidProQuoContributionsInd>
      <QuidProQuoContriDisclInd>1</QuidProQuoContriDisclInd>
      <Form8282PropertyDisposedOfInd>0</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>0</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>0</PayPremiumsPrsnlBnftCntrctInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>0</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>6</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>5</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>0</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>0</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>0</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>0</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>1</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>1</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>1</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>1</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>1</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>1</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>1</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>1</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>1</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>AR</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>FL</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>MD</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>MI</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>NJ</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>NY</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>PA</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>WI</StatesWhereCopyOfReturnIsFldCd>
      <OwnWebsiteInd>X</OwnWebsiteInd>
      <OtherWebsiteInd>X</OtherWebsiteInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>THOMAS LASKAWY</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>2153702765</PhoneNum>
        <USAddress>
          <AddressLine1Txt>725 WESTVIEW ST</AddressLine1Txt>
          <CityNm>PHILADELPHIA</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>19119</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>SAMUEL FRORMARTZ</PersonNm>
        <TitleTxt>SECRETARY/EDITOR-IN-CHIEF</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>92479</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>NATHANIEL BROWN</PersonNm>
        <TitleTxt>CHAIR-TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>AILEEN BURDICK</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LORRAINE FONTANES</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOANNE KELLEY THRU 73122</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SARENA SNIDER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SUSAN WEST</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>THOMAS LASKAWY</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>104400</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>WILLIAM CUNNINGHAM</PersonNm>
        <TitleTxt>EXECUTIVE EDITOR</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>100792</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>297671</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>2</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>GASTROPOD</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>57 TRULL STREET</AddressLine1Txt>
            <CityNm>SOMERVILLE</CityNm>
            <StateAbbreviationCd>MA</StateAbbreviationCd>
            <ZIPCd>02145</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>PODCAST PRODUCTION AND PROJECT MANAGEMEN</ServicesDesc>
        <CompensationAmt>118006</CompensationAmt>
      </ContractorCompensationGrp>
      <CntrctRcvdGreaterThan100KCnt>1</CntrctRcvdGreaterThan100KCnt>
      <FundraisingAmt>2000</FundraisingAmt>
      <AllOtherContributionsAmt>1220847</AllOtherContributionsAmt>
      <NoncashContributionsAmt>33535</NoncashContributionsAmt>
      <TotalContributionsAmt>1222847</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>EDITORIAL REVENUE</Desc>
        <BusinessCd>513110</BusinessCd>
        <TotalRevenueColumnAmt>73610</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>73610</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>SUBSCRIPTIONS REVENUE</Desc>
        <BusinessCd>513190</BusinessCd>
        <TotalRevenueColumnAmt>32879</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>32879</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>106489</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>4777</TotalRevenueColumnAmt>
        <ExclusionAmt>4777</ExclusionAmt>
      </InvestmentIncomeGrp>
      <GrossAmountSalesAssetsGrp>
        <SecuritiesAmt>33535</SecuritiesAmt>
      </GrossAmountSalesAssetsGrp>
      <LessCostOthBasisSalesExpnssGrp>
        <SecuritiesAmt>33535</SecuritiesAmt>
      </LessCostOthBasisSalesExpnssGrp>
      <GainOrLossGrp>
        <SecuritiesAmt>0</SecuritiesAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetGainOrLossInvestmentsGrp>
      <FundraisingGrossIncomeAmt>2125</FundraisingGrossIncomeAmt>
      <ContriRptFundraisingEventAmt>2000</ContriRptFundraisingEventAmt>
      <FundraisingDirectExpensesAmt>13549</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>-11424</TotalRevenueColumnAmt>
        <ExclusionAmt>-11424</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <OtherRevenueMiscGrp>
        <Desc>REIMBURSEMENT</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>3435</TotalRevenueColumnAmt>
        <ExclusionAmt>3435</ExclusionAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>3435</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>1326124</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>106489</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>-3212</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>208800</TotalAmt>
        <ProgramServicesAmt>175634</ProgramServicesAmt>
        <ManagementAndGeneralAmt>30550</ManagementAndGeneralAmt>
        <FundraisingAmt>2616</FundraisingAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>507579</TotalAmt>
        <ProgramServicesAmt>426955</ProgramServicesAmt>
        <ManagementAndGeneralAmt>74265</ManagementAndGeneralAmt>
        <FundraisingAmt>6359</FundraisingAmt>
      </OtherSalariesAndWagesGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>4018</TotalAmt>
        <ProgramServicesAmt>3380</ProgramServicesAmt>
        <ManagementAndGeneralAmt>588</ManagementAndGeneralAmt>
        <FundraisingAmt>50</FundraisingAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>58286</TotalAmt>
        <ProgramServicesAmt>49028</ProgramServicesAmt>
        <ManagementAndGeneralAmt>8528</ManagementAndGeneralAmt>
        <FundraisingAmt>730</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>34100</TotalAmt>
        <ManagementAndGeneralAmt>34100</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>213568</TotalAmt>
        <ProgramServicesAmt>182195</ProgramServicesAmt>
        <ManagementAndGeneralAmt>5951</ManagementAndGeneralAmt>
        <FundraisingAmt>25422</FundraisingAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>15364</TotalAmt>
        <ProgramServicesAmt>4455</ProgramServicesAmt>
        <ManagementAndGeneralAmt>7125</ManagementAndGeneralAmt>
        <FundraisingAmt>3784</FundraisingAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>63114</TotalAmt>
        <ProgramServicesAmt>18300</ProgramServicesAmt>
        <ManagementAndGeneralAmt>29269</ManagementAndGeneralAmt>
        <FundraisingAmt>15545</FundraisingAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>162185</TotalAmt>
        <ProgramServicesAmt>123821</ProgramServicesAmt>
        <ManagementAndGeneralAmt>25484</ManagementAndGeneralAmt>
        <FundraisingAmt>12880</FundraisingAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>2524</TotalAmt>
        <ProgramServicesAmt>731</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1170</ManagementAndGeneralAmt>
        <FundraisingAmt>623</FundraisingAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>35655</TotalAmt>
        <ProgramServicesAmt>33456</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2199</ManagementAndGeneralAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>1087</TotalAmt>
        <ProgramServicesAmt>315</ProgramServicesAmt>
        <ManagementAndGeneralAmt>505</ManagementAndGeneralAmt>
        <FundraisingAmt>267</FundraisingAmt>
      </ConferencesMeetingsGrp>
      <InsuranceGrp>
        <TotalAmt>12436</TotalAmt>
        <ManagementAndGeneralAmt>12436</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>1318716</TotalAmt>
        <ProgramServicesAmt>1018270</ProgramServicesAmt>
        <ManagementAndGeneralAmt>232170</ManagementAndGeneralAmt>
        <FundraisingAmt>68276</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>186956</BOYAmt>
        <EOYAmt>150128</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>307385</BOYAmt>
        <EOYAmt>291482</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <PledgesAndGrantsReceivableGrp>
        <BOYAmt>200000</BOYAmt>
        <EOYAmt>257710</EOYAmt>
      </PledgesAndGrantsReceivableGrp>
      <AccountsReceivableGrp>
        <BOYAmt>14850</BOYAmt>
        <EOYAmt>4619</EOYAmt>
      </AccountsReceivableGrp>
      <TotalAssetsGrp>
        <BOYAmt>709191</BOYAmt>
        <EOYAmt>703939</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>84571</BOYAmt>
        <EOYAmt>70769</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>15161</BOYAmt>
        <EOYAmt>16303</EOYAmt>
      </DeferredRevenueGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>99732</BOYAmt>
        <EOYAmt>87072</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>61150</BOYAmt>
        <EOYAmt>76023</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>548309</BOYAmt>
        <EOYAmt>540844</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>609459</BOYAmt>
        <EOYAmt>616867</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>709191</BOYAmt>
        <EOYAmt>703939</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>7408</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <InfoInScheduleOPartXIIInd>X</InfoInScheduleOPartXIIInd>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>1</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>1</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>561587</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1202355</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>942796</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1284542</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1222847</CurrentTaxYearAmt>
        <TotalAmt>5214127</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>561587</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1202355</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>942796</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1284542</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1222847</CurrentTaxYearAmt>
        <TotalAmt>5214127</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>2406664</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>2807463</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>20</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>494</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>326</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>122</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4777</CurrentTaxYearAmt>
        <TotalAmt>5739</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>1968</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1084</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1787</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>3435</CurrentTaxYearAmt>
        <TotalAmt>8274</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>5228140</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>463488</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.53700</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.58130</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:</FormAndLineReferenceDesc>
        <ExplanationTxt>REIMBURSEMENT - 2018 AMOUNT: $ 1,968. 2019 AMOUNT: $ 1,084. 2021 AMOUNT: $ 1,787. 2022 AMOUNT: $ 3,435.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <TotalBookValueLandBuildingsAmt>0</TotalBookValueLandBuildingsAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>1339673</TotalRevEtcAuditedFinclStmtAmt>
      <OtherRevenueAmt>13549</OtherRevenueAmt>
      <RevenueNotReportedAmt>13549</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>1326124</RevenueSubtotalAmt>
      <RevenueNotReportedFinclStmtAmt>0</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>1326124</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>1332265</TotExpnsEtcAuditedFinclStmtAmt>
      <OtherExpensesIncludedAmt>13549</OtherExpensesIncludedAmt>
      <ExpensesNotReportedAmt>13549</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>1318716</ExpensesSubtotalAmt>
      <ExpensesNotRptFinclStmtAmt>0</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>1318716</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>MANAGEMENT OF FERN HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. FERN'S TAX RETURNS FOR ALL YEARS SINCE 2020 REMAIN OPEN TO EXAMINATION BY THE APPLICABLE TAXING AUTHORITIES. THERE ARE CURRENTLY NO EXAMINATIONS IN PROGRESS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XI, LINE 2D - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>RECLASS SPECIAL EVENT EXPENSES 13,549.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XII, LINE 2D - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>RECLASS SPECIAL EVENT EXPENSES 13,549.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleM documentId="RetDoc1042900001">
      <SecuritiesPubliclyTradedGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <ContributionCnt>2</ContributionCnt>
        <NoncashContributionsRptF990Amt>33535</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>AVG. SELLING PRICE</MethodOfDeterminingRevenuesTxt>
      </SecuritiesPubliclyTradedGrp>
      <Form8283ReceivedCnt>0</Form8283ReceivedCnt>
      <AnyPropertyThatMustBeHeldInd>0</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>0</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>0</ThirdPartiesUsedInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, COLUMN (B):</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTORS IN COLUMN (B).</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART I, QUESTION 5, AND PART V, QUESTION 2A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION CONTRACTED WITH A PROFESSIONAL EMPLOYER ORGANIZATION (PEO) FOR SERVICES, INCLUDING BUT NOT LIMITED TO, PAYROLL, TIMEKEEPING, EMPLOYEE BENEFITS, HR ADMINISTRATION AND WORKFORCE REGULATORY COMPLIANCE NEEDS. AS THE EMPLOYER OF RECORD FOR TAX PURPOSES, FORMS W-2 AND W-3 ARE ISSUED BY THE PEO AND FILED UNDER THE PEO'S FEDERAL EIN. IN THIS CO-EMPLOYMENT ARRANGEMENT, THE ORGANIZATION IS THE COMMON LAW EMPLOYER AND, ACCORDINGLY, COMPENSATION IS REPORTED ON FORM 990, PART VII, SECTION A AND PART IX, LINES 5-10.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 WAS PREPARED BY AN OUTSIDE ACCOUNTING FIRM, AND THEN REVIEWED BY THE EXECUTIVE DIRECTOR. A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS FOR THEIR REVIEW PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ANNUALLY, BOARD MEMBERS AND OFFICERS ARE REQUIRED TO DISCLOSE ANY ACTUAL OR POSSIBLE CONFLICTS OF INTEREST TO THE GOVERNING BOARD. AFTER DISCLOSURE OF ALL THE MATERIAL FACTS, THE INDIVIDUAL MUST RECUSE THEMSELVES WHILE A DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD MEETING, BUT AFTER THE PRESENTATION HE/SHE LEAVES THE MEETING DURING THE DISCUSSION OF, AND VOTE ON THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. SUCH MATTERS INVOLVING THE EXISTENCE OF CONFLICTS OF INTEREST ARE DOCUMENTED IN THE MINUTES OF THE GOVERNING BOARD. ON AN ANNUAL BASIS, EACH BOARD MEMBER AND OFFICER IS REQUIRED TO SIGN A STATEMENT WHICH AFFIRMS THAT THEY RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, READ AND UNDERSTAND IT, AND AGREE TO COMPLY WITH IT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>TO DETERMINE COMPENSATION FOR THE EXECUTIVE DIRECTOR AND EDITOR-IN-CHIEF, THE BOARD UTILIZES COMPARABLE COMPENSATION DATA OF PEER ORGANIZATIONS. THE AMOUNT FOR EACH POSITION IS APPROVED BY THE BOARD AND RECORDED IN THE MINUTES OF THE MEETING. THE PROCESS LAST OCCURRED IN 2023.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>FERN'S FORM 990 IS MADE AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE FORM 990 IS AVAILABLE ON FERN'S WEBSITE, THE NEW YORK STATE ATTORNEY GENERAL WEBSITE, GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS ARE AVAILABLE ON FERN'S WEBSITE AND THE CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE AVAILABLE UPON WRITTEN REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>COMMUNICATIONS: PROGRAM SERVICE EXPENSES 1,698. MANAGEMENT AND GENERAL EXPENSES 4,500. FUNDRAISING EXPENSES 13,500. TOTAL EXPENSES 19,698. PHOTOGRAPHER: PROGRAM SERVICE EXPENSES 21,300. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,300. EDITORS: PROGRAM SERVICE EXPENSES 42,381. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 1,785. TOTAL EXPENSES 44,166. WRITERS: PROGRAM SERVICE EXPENSES 108,475. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 10,013. TOTAL EXPENSES 118,488. PAYROLL SERVICE FEE: PROGRAM SERVICE EXPENSES 8,341. MANAGEMENT AND GENERAL EXPENSES 1,451. FUNDRAISING EXPENSES 124. TOTAL EXPENSES 9,916.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS A COMMITTEE RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
