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      <FactsAndCircumstancesTestTxt>POST GRADUATE INSTITUTE FOR OSTEOPATHY (PGIO) WAS ORGANIZED TO PROVIDE POST GRADUATE COURSES IN OSTEOPATHY FOR PHYSICIANS. SUPPORT FOR THE ORGANIZATION WAS LIMITED FOR THE FIRST 4 YEARS TO CONTRIBUTIONS FROM GRATEFUL PATIENTS AND FAMILIES OF DR. BLACKMAN'S CLINIC IN NORTHERN CALIFORNIA. COVID 19 IN 2019, 2020 AND 2021 WITH ITS RESTRICTIONS PREVENTED ANY PUBLIC COURSE OFFERINGS THAT WOULD HAVE GENERATED OTHER REVENUE FROM COURSE REGISTRATIONS AND TUITIONS, MEMBERSHIP OUTREACH AND ANY OTHER MARKETING AND DEVELOPMENT ACTIVITY. GROWTH FOR AN EDUCATIONAL AND OR RESEARCH DRIVEN ORGANIZATION REQUIRES A LONGER PERIOD TO ACHIEVE A WIDE BASE OF PUBLIC AND PROFESSIONAL SUPPORT, AND PGIO EFFECTIVELY LOST THREE YEARS DURING THE PANDEMIC. MEDICAL PRACTICES, EDUCATIONAL INSTITUTIONS AND HEALTH CARE FACILITIES WERE COMPLETELY FOCUSED ON CARE AND PREVENTION ACTIVITIES FOR THREE YEARS. CONTINUING MEDICAL EDUCATION, OTHER THAN FOR ACUTE CARE TREATMENT AND THEN TESTING AND VACCINATIONS, WAS NOT A PRIORITY. THUS, THE FOUNDATION SUFFERED A SEVERE SETBACK IN ITS ABILITY TO GROW, SUPPORT, AND EXPAND ITS PROGRAMS. IN 2022 AND 2023, PGIO WAS REORGANIZED WITH ADMINISTRATIVE SUPPORT FOR ACCOUNTING; WEBSITE DEVELOPMENT; EXPANSION OF FACULTY TO TEACH COURSES; DEVELOPMENT OF COURSE CURRICULUMS; EXPANSION AND DIVERSIFICATION OF THE BOARD OF DIRECTORS; MEMBERSHIP OUTREACH, AND APPLICATION TO THE AMERICAN OSTEOPATHIC ASSOCIATION FOR ACCREDITATION FOR ITS EDUCATIONAL COURSES SO THAT CONTINUING EDUCATION CREDITS COULD BE GRANTED TO COURSE PARTICIPANTS. ADDITIONALLY, OTHER SITES FOR TEACHING COURSES WERE IDENTIFIED TO EXPAND THE GEOGRAPHIC REACH IN CALIFORNIA. PGIO HAS NOW ALLOCATED FUNDS FOR ITS DAY-TO-DAY ACTIVITIES AND OPENED A NEW BANK ACCOUNT TO HANDLE ITS EDUCATIONAL COURSE EVENT PLANNING AND MEMBERSHIP OUTREACH ACTIVITIES. PGIO HAS ALSO AFFILIATED WITH OTHER EDUCATIONAL ORGANIZATIONS SUCH AS THE CRANIAL ACADEMY FOUNDATION, OSTEOPATHY'S PROMISE TO CHILDREN, AND THE AMERICAN ACADEMY OF OSTEOPATHY TO REACH A WIDER BASE OF SUPPORTERS AND POTENTIAL COURSE PARTICIPANTS. WE EXPECT TO SEE THESE EFFORTS YIELD RESULTS IN 2024 AND 2025 TO INCREASE PUBLIC CONTRIBUTIONS FROM ADDITIONAL MEMBERS AND TUITION FROM COURSE PARTICIPANTS. THE ADDITIONAL CONTRIBUTIONS AND COURSE REVENUE SHOULD ENABLE PGIO TO MEET OR EXCEED THE 33.33 PERCENT REQUIREMENT.</FactsAndCircumstancesTestTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 WAS PREPARED BY AN INDEPENDENT CPA AND A DRAFT WAS PROVIDED TO THE TREASURER AND VOLUNTEER MANAGER FOR REVIEW PRIOR TO FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION DOES NOT HAVE ANY COMPENSATED OFFICERS, DIRECTORS, OR KEY EMPLOYEES.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990 WILL BE PROVIDED IN PLACE OF FINANCIAL STATEMENTS IF REQUESTED. FORM 990 IS ALSO AVAILABLE AT HTTPS://APPS.IRS.GOV/APP/EOS/.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>DESIGN: PROGRAM SERVICE EXPENSES 1,860. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,860.</ExplanationTxt>
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