2024-01-16T11:16:28-06:00 2023-06-30 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2022-07-01 273764203 MIRACLEFEET MIRA 9192405572 107 CONNER DRIVE STE 230 CHAPEL HILL NC 27514 DAPHNE SORENSEN CHIEF EXECUTIVE OFFICER 9192405572 2024-01-16 1 DAPHNE SORENSEN 999009999 0 RICHARD J LOCASTRO CPA P00288314 3019519090 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DAPHNE SORENSEN 107 CONNER DRIVE STE 230 CHAPEL HILL NC 27514 14319197 0 X WWW.MIRACLEFEET.ORG X 2010 NC SEE PART III, LINE 1. 10 9 32 30 0 0 10521129 14226833 0 0 5298 14291 3376 11203 10529803 14252327 3305560 3837775 0 0 1981939 2173517 0 0 1021947 2000047 2349350 7287546 8360642 3242257 5891685 12328302 18121525 127114 143621 12201188 17977904 X MIRACLEFEET PROVIDES TECHNICAL, ORGANIZATIONAL, AND FINANCIAL SUPPORT TO ENABLE LOCAL PARTNERS TO EFFECTIVELY TREAT CHILDREN BORN WITH CLUBFOOT, PREVENTING A LIFETIME OF DISABILITY. THE AVERAGE INVESTMENT OF $500/CHILD RESULTS IN INCREASED EARNINGS POTENTIAL ESTIMATED TO BE $120,000 OVER THE LIFE OF THE CHILD. THE MIRACLEFEET MODEL IS DESIGNED FOR SUSTAINABILITY BY WORKING CLOSELY WITH MINISTRIES OF HEALTH AND PUBLIC HEALTH SYSTEMS, WITH A LONG-TERM GOAL OF TRANSITIONING PROGRAMS OVER TO LOCAL GOVERNMENTS. 0 0 6645566 3837775 TREATMENT AND TRAINING: THIS PAST FISCAL YEAR, MIRACLEFEET AND OUR PARTNERS ENROLLED 13,584 NEW CHILDREN IN CLUBFOOT TREATMENT, AND OUR REACH GREW TO 34 TOTAL COUNTRIES AND 353 CLINICS. THIS BRINGS THE TOTAL NUMBER OF CHILDREN ENROLLED IN TREATMENT TO 83,072 SINCE THE ORGANIZATION'S FOUNDING IN 2010. MIRACLEFEET CONTINUED TO WORK IN LIBERIA, GUATEMALA, THE PHILIPPINES, NICARAGUA, ECUADOR, PARAGUAY, BOLIVIA, SRI LANKA, BRAZIL, TANZANIA, ZIMBABWE, MYANMAR, NEPAL, PERU, THE REPUBLIC OF CONGO, UGANDA, SENEGAL, CAMBODIA, MADAGASCAR, INDONESIA, GUINEA, GUINEA BISSAU, BANGLADESH, NIGERIA, MALI, THE GAMBIA, SOMALIA, MOROCCO, SIERRA LEONE AND SOUTH SUDAN WHILE ADDING NEW PROGRAMS IN TOGO, PAKISTAN, GUYANA, AND MEXICO.100% OF THE TREATMENT IS PROVIDED BY MIRACLEFEET'S LOCAL PARTNERS, PRIMARILY IN PUBLIC OR CHARITABLE HOSPITALS THAT PROVIDE CARE TO LOW-INCOME AND UNDERSERVED POPULATIONS. ALL MIRACLEFEET PARTNERS USE THE GOLD-STANDARD, NON-SURGICAL PONSETI METHOD OF TREATMENT. MIRACLEFEET FUNDS ARE USED TO PROVIDE MEDICAL SUPPLIES, ESPECIALLY FOOT ABDUCTION BRACES; CLINIC ASSISTANTS TO PROVIDE FOLLOW-UP AND PARENT EDUCATION; CAMPAIGNS TO EDUCATE THE GENERAL PUBLIC AND HEALTHCARE COMMUNITY ABOUT CLUBFOOT AND THE AVAILABILITY OF TREATMENT; AND ADVOCACY TO ENCOURAGE PUBLIC HEALTH SYSTEMS TO INTEGRATE CLUBFOOT MANAGEMENT INTO THEIR SERVICE OFFERINGS. ALL MIRACLEFEET PROGRAMS ARE DESIGNED TO ENSURE LONG-TERM SUSTAINABILITY BY WORKING CLOSELY WITH LOCAL MINISTRIES OF HEALTH, PUBLIC HOSPITALS AND LOCAL ORGANIZATIONS COMMITTED TO CHILDREN'S HEALTH AND PREVENTION OF DISABILITY.SINCE BRACING IS SUCH A CRITICAL COMPONENT OF THE COST STRUCTURE AND SUCCESS OF TREATMENT, MIRACLEFEET PARTNERED WITH THE STANFORD UNIVERSITY DESIGN SCHOOL, SUNCAST, AND CLARKS SHOES TO DEVELOP A LOW-COST, EASY-TO-USE BRACE THAT CAN BE PRODUCED EASILY AT SCALE AS THE NEED FOR BRACES GROWS IN LOW-INCOME COUNTRIES. IN THE PAST FISCAL YEAR, MIRACLEFEET DISTRIBUTED OVER 10,000 PAIRS OF SHOES AND OVER 6,500 BARS (BRACE COMPONENTS) TO 27 COUNTRIES. THROUGH A MOBILE APPLICATION CALLED CAST, DEVELOPED BY MIRACLEFEET USING DIMAGI'S COMMCARE PLATFORM, MIRACLEFEET AND ITS LOCAL PARTNERS HAVE ACCESS TO REAL-TIME DATA WORLDWIDE, AMPLIFYING OUR FOCUS ON TREATMENT PRECISION AND QUALITY.TRAINING IS CRITICAL FOR ATTAINING CONSISTENT QUALITY AND LONG-TERM SUSTAINABILITY. MIRACLEFEET HAS ADOPTED THE GLOBAL CLUBFOOT INITIATIVE'S AFRICA CLUBFOOT TRAINING PROGRAM (ACT), DEVELOPED BY THE UNIVERSITY OF OXFORD AND ENDORSED BY THE UK'S ROYAL COLLEGE OF SURGEONS, AS OUR STANDARD TRAINING CURRICULUM. IN THE PAST FISCAL YEAR, MIRACLEFEET RAN FOUR TRAIN THE TRAINER (TTT) COURSES, THROUGH WHICH 42 NEW TRAINERS IN 20 COUNTRIES WERE EQUIPPED WITH THE SKILLS THEY NEED TO DELIVER HIGH-QUALITY, HANDS-ON PONSETI TRAINING TO THEIR PEERS. IN ADDITION TO TTTS, MIRACLEFEET PARTNERS DELIVERED 53 BASIC TRAININGS, 10 REFRESHER TRAININGS, AND 25 ADVANCED TRAININGS TO 870 CLINICIANS IN 31 COUNTRIES. A FURTHER 115 PARTICIPANTS COMPLETED THE ACT ONLINE BASIC COURSE, WHICH SUPPLEMENTS AND ENHANCES HANDS-ON LEARNING. CLINICAL TRAINING IS SUPPLEMENTED BY TRAINING AND COACHING IN OTHER PROGRAMMATIC SKILLS SUCH AS COLLECTION AND USE OF DATA, MAPPING, STRATEGIC PLANNING, FINANCIAL MANAGEMENT, HR, PARENT EDUCATION AND EARLY IDENTIFICATION, OUTREACH, AND GOVERNMENT ADVOCACY. 6645566 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 16 0 1 32 1 0 1 UK 0 0 0 0 0 0 0 0 0 0 X 10 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 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 X MEREDITH DRISCOLL 9192405572 107 CONNER DRIVE STE 230 CHAPEL HILL NC 27514 CHESCA COLLOREDO-MANSFELD CEO UNTIL 9/22; S ADVISOR 10/22 40.00 X X 167583 0 13929 DAPHNE SORENSEN PRESIDENT UNTIL 9/22; CEO 10/22 40.00 X X 163687 0 7830 MARK PAVAO BOARD CHAIR 5.00 X X 0 0 0 HANS DEKKER SECRETARY 2.00 X X 0 0 0 JARRET FASS TREASURER (END 01/23) 1.00 X X 0 0 0 JOSH HYMAN FOUNDING BD MBR, MED ADV BD CHAIR 3.00 X 0 0 0 ARO EIDE BOARD MEMBER 3.00 X 0 0 0 GARTH SALONER BOARD MEMBER (END 9/22) 1.00 X 0 0 0 MICHELLE COOPER BOARD MEMBER 1.00 X 0 0 0 SUE EITEL BOARD MEMBER 3.00 X 0 0 0 CAROL KARUTU BOARD MEMBER 1.00 X 0 0 0 KRIS BAHNER BOARD MEMBER 1.00 X 0 0 0 MEREDITH DRISCOLL DIRECTOR OF FINANCE & OPERATIONS 40.00 X 121925 0 5959 EMMANUEL OTOO DIRECTOR OF PROGRAMS 40.00 X 109669 0 7366 562864 0 35084 4 0 1 0 0 335989 13890844 59198 14226833 33425 33425 47736 46685 20185 1051 -20185 -19134 -19134 MISCELLANEOUS 900099 11203 11203 11203 14252327 0 0 25494 X 3837775 3837775 473027 158125 155257 159645 1402179 645896 321293 434990 36603 15877 9727 10999 112336 49343 29858 33135 149372 64321 39149 45902 15582 7870 4627 3085 39135 39135 1477805 1362939 779 114087 59459 41621 17838 67042 34786 9049 23207 24820 15123 4528 5169 81188 35216 21575 24397 255998 208577 8707 38714 103064 75558 11845 15661 38393 18026 4506 15861 33557 23490 9228 839 SUBSCRIPTIONS 68829 3044 21866 43919 DIGITAL TOOLS & TECH. 44715 44715 DONATION PROC. FEE 19453 19453 CHARITABLE SOLICITATION 12785 12785 7525 3264 2000 2261 8360642 6645566 693129 1021947 565104 1782851 3943887 3785834 7314449 11851771 123564 167502 147136 334792 92390 74141 209108 130303 80082 78805 55513 39652 6177 6177 12328302 18121525 127114 143621 127114 143621 X 4502424 4855833 7698764 13122071 12201188 17977904 12328302 18121525 X 5891685 -114969 X 0 1 X 1 0 X 7668366 8498803 4068100 10521129 14226833 44983231 7668366 8498803 4068100 10521129 14226833 44983231 20750222 24233009 18271 6447 2637 4706 33425 65486 560 2790 3376 11203 17929 45066646 4740 0.53770 0.57000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 190544 117914 72630 18564 12389 6175 78805 X 14330931 9465 69139 78604 14252327 0 14252327 8392927 9465 22820 32285 8360642 0 8360642 PART X, LINE 2: FOR THE YEAR ENDED JUNE 30, 2023, MIRACLEFEET HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF RELATED ENTITY INCLUDED IN CONSOLIDATED 48,954. FINANCIAL STATEMENTS AND EXCLUDED FROM REVENUE ON FORM 990, PART VIII. LOSS ON DISPOSAL REPORTED AS OTHER ITEM ON THE CONSOLIDATED 20,185. FINANCIAL STATEMENTS AND NETTED AGAINST REVENUE ON FORM 990, PART VIII, LINE 7B. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF RELATED ENTITY INCLUDED IN CONSOLIDATED 22,820. FINANCIAL STATEMENTS AND EXCLUDED FROM EXPENSES ON FORM FORM 990, PART IX. 1 CENTRAL AMERICA AND THE CARIBBEAN 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 109674 CENTRAL AMERICA AND THE CARIBBEAN 0 3 PROGRAM SERVICES PROVIDING TREATMENT TO CHILDREN BORN WITH CLUBFOOT AND TRAINING TO MEDICAL PROFESSIONALS 15268 CENTRAL AMERICA AND THE CARIBBEAN 0 1 FUNDRAISING 324 EAST ASIA AND THE PACIFIC 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 402823 EAST ASIA AND THE PACIFIC 0 7 PROGRAM SERVICES PROVIDING TREATMENT TO CHILDREN BORN WITH CLUBFOOT AND TRAINING TO MEDICAL PROFESSIONALS 207308 EAST ASIA AND THE PACIFIC 0 2 FUNDRAISING 20517 EUROPE 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 68619 EUROPE 0 4 PROGRAM SERVICES PROVIDING TREATMENT TO CHILDREN BORN WITH CLUBFOOT AND TRAINING TO MEDICAL PROFESSIONALS 50325 EUROPE 0 1 FUNDRAISING 48441 MIDDLE EAST AND NORTH AFRICA 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 94954 MIDDLE EAST AND NORTH AFRICA 0 2 PROGRAM SERVICES PROVIDING TREATMENT TO CHILDREN BORN WITH CLUBFOOT AND TRAINING TO MEDICAL PROFESSIONALS 62035 MIDDLE EAST AND NORTH AFRICA 0 2 FUNDRAISING 8808 NORTH AMERICA 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 28080 NORTH AMERICA 0 2 PROGRAM SERVICES PROVIDING TREATMENT TO CHILDREN BORN WITH CLUBFOOT AND TRAINING TO MEDICAL PROFESSIONALS 40720 SOUTH AMERICA 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 295164 SOUTH AMERICA 0 7 PROGRAM SERVICES PROVIDING TREATMENT TO CHILDREN BORN WITH CLUBFOOT AND TRAINING TO MEDICAL PROFESSIONALS 185243 SOUTH AMERICA 0 1 FUNDRAISING 10097 SOUTH ASIA 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 651081 SOUTH ASIA 0 7 PROGRAM SERVICES PROVIDING TREATMENT TO CHILDREN BORN WITH CLUBFOOT AND TRAINING TO MEDICAL PROFESSIONALS 142938 SUB-SAHARAN AFRICA 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 2187380 SUB-SAHARAN AFRICA 0 18 PROGRAM SERVICES PROVIDING TREATMENT TO CHILDREN BORN WITH CLUBFOOT AND TRAINING TO MEDICAL PROFESSIONALS 732705 SUB-SAHARAN AFRICA 0 3 FUNDRAISING 38224 SOUTH ASIA 0 2 FUNDRAISING 4702 0 17 0 45 0 62 874858 4530572 5405430 CENTRAL AMERICA AND THE CARIBBEAN TO FUND CLUBFOOT TREATMENT IN GUYANA 10414 WIRE 854 CLUBFOOT BRACES FMV CENTRAL AMERICA AND THE CARIBBEAN TO FUND CLUBFOOT TREATMENT IN NICARAGUA 60511 WIRE 0 CENTRAL AMERICA AND THE CARIBBEAN TO FUND CLUBFOOT TREATMENT IN GUATEMALA 31052 WIRE 6947 CLUBFOOT BRACES FMV CENTRAL AMERICA AND THE CARIBBEAN TO FUND CLUBFOOT TREATMENT IN GUATEMALA 8016 WIRE 3147 CLUBFOOT BRACES FMV EAST ASIA AND THE PACIFIC TO FUND CLUBFOOT TREATMENT IN INDONESIA 72529 WIRE 0 EAST ASIA AND THE PACIFIC TO FUND CLUBFOOT TREATMENT IN INDONESIA 26937 WIRE 523 CLUBFOOT BRACES FMV EAST ASIA AND THE PACIFIC TO FUND CLUBFOOT TREATMENT IN CAMBODIA 55301 WIRE 0 EAST ASIA AND THE PACIFIC TO FUND CLUBFOOT TREATMENT IN MYANMAR 6000 WIRE 0 EAST ASIA AND THE PACIFIC TO FUND CLUBFOOT TREATMENT IN PHILIPPINES 208879 WIRE 28181 CLUBFOOT BRACES FMV EUROPE REHABILITATION ADVOCACY AND COLLABORATION 67963 WIRE 0 MIDDLE EAST AND NORTH AFRICA TO FUND CLUBFOOT TREATMENT IN MOROCCO 76572 WIRE 18382 CLUBFOOT BRACES FMV NORTH AMERICA TO FUND CLUBFOOT TREATMENT IN MEXICO 22322 WIRE 5758 CLUBFOOT BRACES FMV SOUTH AMERICA TO FUND CLUBFOOT TREATMENT IN BOLIVIA 8655 WIRE 8589 CLUBFOOT BRACES FMV SOUTH AMERICA TO FUND CLUBFOOT TREATMENT IN BRAZIL 8036 WIRE 1165 CLUBFOOT BRACES FMV SOUTH AMERICA TO FUND CLUBFOOT TREATMENT IN ECUADOR 92156 WIRE 1892 CLUBFOOT BRACES FMV SOUTH AMERICA TO FUND CLUBFOOT TREATMENT IN PARAGUAY 102377 WIRE 25267 CLUBFOOT BRACES FMV SOUTH AMERICA TO FUND CLUBFOOT TREATMENT IN PERU 32005 WIRE 3755 CLUBFOOT BRACES FMV SOUTH ASIA TO FUND CLUBFOOT TREATMENT IN BANGLADESH 196798 WIRE 0 SOUTH ASIA TO FUND CLUBFOOT TREATMENT IN NEPAL 224114 WIRE 0 SOUTH ASIA TO FUND CLUBFOOT TREATMENT IN PAKISTAN 58709 WIRE 52409 CLUBFOOT BRACES FMV SOUTH ASIA TO FUND CLUBFOOT TREATMENT IN SRI LANKA 97636 WIRE 21416 CLUBFOOT BRACES FMV SUB-SAHARAN AFRICA TO FUND CLUBFOOT TREATMENT IN THE GAMBIA 32052 WIRE 6655 CLUBFOOT BRACES FMV SUB-SAHARAN AFRICA TO FUND CLUBFOOT TREATMENT IN GUINEA 41882 WIRE 0 SUB-SAHARAN AFRICA TO FUND CLUBFOOT TREATMENT IN GUINEA BISSAU 19076 WIRE 10561 CLUBFOOT BRACES FMV SUB-SAHARAN AFRICA TO FUND CLUBFOOT TREATMENT IN LIBERIA 137246 WIRE 70 CLUBFOOT BRACES FMV SUB-SAHARAN AFRICA TO FUND CLUBFOOT TREATMENT IN MADAGASCAR 144977 WIRE 37184 CLUBFOOT BRACES FMV SUB-SAHARAN AFRICA TO FUND CLUBFOOT TREATMENT IN MALI 55574 WIRE 20586 CLUBFOOT BRACES FMV SUB-SAHARAN AFRICA TO FUND CLUBFOOT TREATMENT IN NIGERIA 172659 WIRE 11203 CLUBFOOT BRACES FMV SUB-SAHARAN AFRICA TO FUND CLUBFOOT TREATMENT IN NIGERIA 194597 WIRE 0 SUB-SAHARAN AFRICA TO FUND CLUBFOOT TREATMENT IN REPUBLIC OF CONGO 50661 WIRE 968 CLUBFOOT BRACES FMV SUB-SAHARAN AFRICA TO FUND CLUBFOOT TREATMENT IN SENEGAL 67570 WIRE 10894 CLUBFOOT BRACES FMV SUB-SAHARAN AFRICA TO FUND CLUBFOOT TREATMENT IN SIERRA LEONE 79740 WIRE 10856 CLUBFOOT BRACES FMV SUB-SAHARAN AFRICA TO FUND CLUBFOOT TREATMENT IN SOUTH SUDAN 24021 WIRE 5792 CLUBFOOT BRACES FMV SUB-SAHARAN AFRICA TO FUND CLUBFOOT TREATMENT IN SOUTH SUDAN 15108 WIRE 0 SUB-SAHARAN AFRICA TO FUND CLUBFOOT TREATMENT IN TANZANIA 122388 WIRE 0 SUB-SAHARAN AFRICA TO FUND CLUBFOOT TREATMENT IN TANZANIA 458852 WIRE 488 CLUBFOOT BRACES FMV SUB-SAHARAN AFRICA TO FUND CLUBFOOT TREATMENT IN TOGO 24587 WIRE 5380 CLUBFOOT BRACES FMV SUB-SAHARAN AFRICA TO FUND CLUBFOOT TREATMENT IN UGANDA 244227 WIRE 0 SUB-SAHARAN AFRICA TO FUND CLUBFOOT TREATMENT IN ZIMBABWE 181529 WIRE 0 39 0 1 0 0 0 0 0 PART I, LINE 2: MIRACLEFEET RECEIVES QUARTERLY NARRATIVES AND EXPENSE REPORTS FROM ALL ENTITIES RECEIVING FUNDS. THESE ARE COMPARED TO THE DESCRIBED USES OF FUNDS IN THE GRANT AGREEMENTS. ANY DISCREPANCIES IN USE OF FUNDS ARE FOLLOWED UP UPON BY PROGRAM AND FINANCE STAFF. MIRACLEFEET MAY AUDIT PROGRAM PARTNERS' RECEIPTS AND ACCOUNTING AT ANY TIME, AND GENERALLY AUDITS 75% OF RECEIPTS EACH QUARTER. IN ADDITION, MIRACLEFEET REQUIRES AN EXTERNAL AUDIT OF ITS FUNDS FROM ANY PARTNERS RECEIVING MORE THAN $100,000 IN A YEAR. MIRACLEFEET PROGRAM AND FINANCE STAFF ALSO CONDUCT ON-SITE VISITS TO PARTNERS AND REVIEW FINANCE RECORDS IN PERSON. PART III ACCOUNTING METHOD: X X X 0 0 0 0 0 0 0 0 0 CHESCA COLLOREDO-MANSFELD CEO UNTIL 9/22; S ADVISOR 10/22 167583 0 0 0 0 0 5700 0 8229 0 181512 0 0 0 DAPHNE SORENSEN PRESIDENT UNTIL 9/22; CEO 10/22 163687 0 0 0 0 0 6958 0 872 0 171517 0 0 0 X 5 46686 FMV X LOCKING HUB MOLD 1 37400 FMV 0 1 0 PART I, COLUMN (B): THE NUMBER IN COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. THE STOCK AMOUNT IN COLUMNC C INCLUDES AMOUNTS SATISFYING PLEDGES FROM PRIOR YEARS. SCHEDULE M, PART I, LINE 31: MIRACLEFEET'S GIFT ACCEPTANCE POLICY WAS DEVELOPED TO ENSURE THAT ANY ACCEPTED GIFTS WILL ALLOW MIRACLEFEET TO MAINTAIN ITS INTEGRITY, IMPARTIALITY, AS WELL AS THE APPEARANCE OF IMPARTIALITY, AND TO MAINTAIN PUBLIC CONFIDENCE IN THE ORGANIZATION. WHEN CONSIDERING A GIFT, WE CONSIDER THE FOLLOWING FACTORS AS PART OF THE REVIEW PROCESS FOR FUNDING: -VALUES: WHETHER THE ACCEPTANCE OF THE GIFT COMPROMISES ANY OF THE CORE VALUES OF MIRACLEFEET -COMPATABILITY: WHETHER THERE IS COMPATABILITY BETWEEN THE INTENT OF THE DONOR AND MIRACLEFEET'S USE OF THE GIFT -COMMITMENT: THE DONOR MUST DEMONSTRATE A COMMITMENT TO EFFECTIVELY TREATING CLUBFOOT ON A GLOBAL BASIS -CREDIBILITY: WHETHER ACCEPTANCE OF THE GIFT DAMAGES THE REPUTATION OF MIRACLEFEET -APPROPRIATENESS: WHETHER THE DONOR AND THE GIFT ARE APPROPRIATE GIVEN THEIR CONNECTIONS/GIVING HISTORY -PRIMARY BENEFIT: WHETHER THE PRIMARY BENEFIT IS TO FURTHER MIRACLEFEET'S MISSION -EFFECT ON FUTURE GIVING: WILL THE GIFT ENCOURAGE OR DISCOURAGE FUTURE GIFTS MIRACLEFEET'S BOARD OF DIRECTORS WILL CONVENE AS NEEDED TO REVIEW AND MAKE DETERMINATIONS REGARDING A POTENTIAL GIFT(S). MIRACLEFEET RESERVES THE RIGHT TO REFUSE ANY GIFT IT BELIEVES IS NOT IN THE BEST INTEREST OF THE ORGANIZATION. ALL DECISIONS TO SOLICIT AND/OR ACCEPT POTENTIALLY CONTROVERSIAL GIFTS WILL BE MADE BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B EACH OF THE BOARD OF DIRECTORS RECEIVES AND REVIEWS AN ELECTRONIC COPY OF THE FORM 990 AND ALL ATTACHED SCHEDULES AT LEAST TWO WEEKS PRIOR TO THE INTERNAL REVENUE SERVICE FILING DATE. MEMBERS OF THE BOARD OF DIRECTORS ARE ENCOURAGED TO SUBMIT COMMENTS AND QUESTIONS VIA PHONE OR EMAIL, TO THE FINANCE COMMITTEE, AND/OR TO THE REPRESENTATIVE OF THE ACCOUNTING FIRM THAT PREPARED THE FORM 990. THE BOARD OF DIRECTORS RECEIVES A SUMMARY OF MATERIAL CHANGES ELECTRONICALLY, PRIOR TO FILING THE FINAL FORM 990. THE CHIEF EXECUTIVE OFFICER PROVIDES A SUMMARY REPORT ON THE ANNUAL FORM 990 TO THE FULL BOARD OF DIRECTORS AT ITS NEXT SCHEDULED MEETING. FORM 990, PART VI, SECTION B, LINE 12C DIRECTORS ARE PROVIDED THE CONFLICT OF INTEREST POLICY ANNUALLY AND ARE REQUIRED TO DISCLOSE CONFLICTS AS EXPLAINED IN THE POLICY. DIRECTORS ARE ALSO ASKED TO SIGN A FORM INDICATING THEY HAVE READ IT AND AGREE TO DISCLOSE ANY CONFLICTS OF INTEREST. SIGNED COPIES ARE KEPT ON FILE. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE LEAVES THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS DECIDES IF A CONFLICT OF INTEREST EXISTS. AN INTERESTED PERSON IS ALLOWED TO MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE LEAVES THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE, IF APPROPRIATE, APPOINTS A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE DETERMINES WHETHER THE ORGANIZATION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE DETERMINES BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT MAKES ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT INFORMS THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORDS THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT TAKES APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15A THE CHAIR OF THE BOARD RECOMMENDED A SALARY FOR THE INCOMING CHIEF EXECUTIVE OFFICER USING THE OUTGOING CHIEF EXECUTIVE OFFICER'S SALARY AND CHIEF EXECUTIVE OFFICER SALARIES FOR COMPARABLE ORGANIZATIONS PROVIDED AT THE PRIOR COMPENSATION REVIEW. THE MIRACLEFEET BOARD WENT INTO EXECUTIVE SESSION TO DISCUSS THE CHIEF EXECUTIVE OFFICER'S COMPENSATION, BEFORE VOTING AND APPROVAL. THE CHIEF EXECUTIVE OFFICER WAS NOT PART OF THIS PROCESS, AND IT WAS DOCUMENTED IN SEPARATE MINUTES FOR THE SESSION. THE LAST COMPENSATION REVIEW TOOK PLACE IN OCTOBER 2022. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST FROM THE ORGANIZATION BY EMAIL (INFO@MIRACLEFEET.ORG) OR BY WRITING TO MIRACLEFEET AT 107 CONNER DRIVE, SUITE 230, CHAPEL HILL, NC 27514 FORM 990, PART IX, LINE 11G INTERNATIONAL CONSULTANTS: PROGRAM SERVICE EXPENSES 841,382. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 841,382. TRANSLATION, RESEARCH AND ASSOCIATION DUES: PROGRAM SERVICE EXPENSES 84,977. MANAGEMENT AND GENERAL EXPENSES 779. FUNDRAISING EXPENSES 889. TOTAL EXPENSES 86,645. TREATMENT AND TRAINING: PROGRAM SERVICE EXPENSES 297,365. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 297,365. MARKETING : PROGRAM SERVICE EXPENSES 37,290. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 15,982. TOTAL EXPENSES 53,272. OUTREACH AND EDUCATION: PROGRAM SERVICE EXPENSES 101,925. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 97,216. TOTAL EXPENSES 199,141. FORM 990, PART XI, LINE 9: FOREIGN CURRENCY EXCHANGE LOSS -105,731. OTHER -9,238.