2024-08-16T13:47:45-04:00 2023-12-31 461320984 MARK CONNER CPA PLLC 5050 QUORUM DRIVE SUITE 700 DALLAS TX 75254 990 2023-01-01 541512492 INTERNATIONAL SOCIETY FOR INDIVIDUAL LIBERTY INTE 6025164341 539 WEST COMMERCE STREET DALLAS TX 75208 JACEK SPENDEL PRESIDENT 6025164341 2024-05-17 false MARK L CONNER CPA P01226370 4693201260 2024-05-17 2023 2024-08-08 14:25:15Z LIBERTY INTERNATIONAL JACEK SPENDEL 539 WEST COMMERCE STREET DALLAS TX 75208 2069624 false X WWW.LIBERTY-INTL.ORG X 1969 TX TO BRING LIBERTY TO EVERY CORNER OF THE WORLD BY SHARING THE PHILOSOPHY AND BENEFITS OF FREEDOM, EMPHASIZING EDUCATING NEWCOMERS. WE SPREAD LIBERTY AND FOSTER A GLOBAL NETWORK OF FREEDOM CHAMPIONS, EMPOWERING THEM TO BECOME CHANGE AGENTS IN THEIR OWN COUNTRIES. 9 8 0 0 254574 1966594 30635 40541 1 30942 6721 285210 2044798 71876 75534 0 68424 279160 0 2748 65789 150048 206089 504742 79121 1540056 129348 1672292 0 129348 1672292 X TO BRING LIBERTY TO EVERY CORNER OF THE WORLD BY SHARING THE PHILOSOPHY AND BENEFITS OF FREEDOM, EMPHASIZING EDUCATING NEWCOMERS. WE SPREAD LIBERTY AND FOSTER A GLOBAL NETWORK OF FREEDOM CHAMPIONS, EMPOWERING THEM TO BECOME CHANGE AGENTS IN THEIR OWN COUNTRIES. false false 107979 LIBERTY INTERNATIONAL WORLD CONFERENCE, SPAIN: THE 37TH LIBERTY INTERNATIONAL WORLD CONFERENCE (LIWC) HELD IN THE WAKE OF SPANISH GENERAL ELECTIONS, IN AUGUST 2023, SERVED AS A POWERFUL PLATFORM FOR INTELLECTUAL EXCHANGE. CENTERED AROUND THE THEME "PROSPERITY AND LONGEVITY THROUGH LIBERTY," THE CONFERENCE BROUGHT TOGETHER OVER 100 PARTICIPANTS FROM AROUND THE WORLD WITH LIBERTY INTERNATIONAL PROVIDING 62 SCHOLARSHIPS. WE HOSTED AROUND 32 RENOWNED SPEAKERS LIKE DAN MITCHELL, SYED KAMALL, AND JOY KIM WHO OERED INSIGHTFUL PERSPECTIVES ON HISTORICAL AND CONTEMPORARY CHALLENGES TO INDIVIDUAL LIBERTY. THE CONFERENCE'S IMPACT EXTENDED FAR BEYOND ITS WALLS, GARNERING EXTENSIVE MEDIA COVERAGE WITH 132 REPORTS SOLIDIFYING LIBERTY INTERNATIONAL'S POSITION AS A GLOBAL CHAMPION FOR FREEDOM. 4873 LIBERTARIAN ANIMATED SERIES: LIBERTY INTERNATIONAL REMAINS AT THE FOREFRONT OF INNOVATIVE EDUCATIONAL INITIATIVES. IN 2023, THE ORGANIZATION RELEASED TWO CAPTIVATING ANIMATED SERIES: "THE ADVENTURES OF JONATHAN GULLIBLE- AND "WHY NEW YORK CITY BECAME CAPITAL OF THE WORLD." THESE ENGAGING NARRATIVES UTILIZE HUMOR TO EDUCATE GEN Z ABOUT FREE-MARKET PRINCIPLES AND THE HISTORICAL SIGNICANCE OF INDIVIDUAL LIBERTY. OUR "MILTON & MURRAY: BACK FROM THE DEAD" COMIC STRIPS ACHIEVED A REMARKABLE MILESTONE, BY BEING SEMI-NALIST AT BOTH PROJECT PITCH AT WEEKEND OF CAPITALISM AND THE EUROPEAN RESOURCE BANK. 92534 75534 PROJECT ARIZONA 2023: PROJECT ARIZONA, HELD FROM OCTOBER 21 TO NOVEMBER 29, 2023, EMPOWERED 7 TALENTED STUDENTS FROM 6 CHALLENGED COUNTRIES WITH THE KNOWLEDGE AND SKILLS NECESSARY TO ADVANCE FREEDOM IN THEIR HOME COUNTRIES. THE 2023 COHORT, REPRESENTING A DIVERSE RANGE OF BACKGROUNDS, PARTICIPATED IN RIGOROUS ACADEMIC CLASSES, ENRICHING CULTURAL IMMERSION EXPERIENCES, AND VALUABLE NETWORKING OPPORTUNITIES. PROJECT ARIZONA'S SUCCESS IS EVIDENT IN THE SIGNICANT IMPACT ITS ALUMNI ARE MAKING. 97556 WORK MIGRATION INDEX: RECOGNIZING THE CHALLENGES FACED BY REFUGEES DUE TO THE UKRAINE-RUSSIA WAR, LIBERTY INTERNATIONAL LAUNCHED THE INTERNATIONAL WORK MIGRATION INDEX IN 2023. THIS INVALUABLE RESOURCE HAS REACHED OVER 200,000 INDIVIDUALS, EMPOWERING MIGRANTS SEEKING OPPORTUNITIES IN CANADA, UKRAINE, AND POLAND TO MAKE INFORMED DECISIONS. THE INDEX ALSO SERVES AS A VALUABLE RESOURCE FOR POLICYMAKERS, AIDING IN STREAMLINING MIGRATION PROCEDURES. LIBERTARIAN SOLUTIONS: LIBERTY INTERNATIONAL'S LIBERTARIAN SOLUTIONS TRAINING PROGRAMS HAVE EMPOWERED OVER 500 INDIVIDUALS TO BECOME EECTIVE CHAMPIONS OF FREEDOM. THESE COMPREHENSIVE PROGRAMS COME IN THREE LEVELS (1.0, 2.0, AND 3.0) AND PROVIDE PARTICIPANTS WITH THE KNOWLEDGE AND TOOLS TO EECTIVELY ADVOCATE FOR FREEDOM. THROUGH CLEAR COMMUNICATION STRATEGIES AND A DEEP UNDERSTANDING OF LIBERTARIAN PRINCIPLES, PARTICIPANTS GAIN THE CONDENCE TO INUENCE PUBLIC OPINION AND POLICY DECISIONS. ADDITIONALLY, THE "SHORT ANSWERS TO THE TOUGH QUESTIONS" ONLINE COURSE, LAUNCHED AT THE END OF 2023, EQUIPS INDIVIDUALS WITH THE COMMUNICATION SKILLS NECESSARY TO NAVIGATE COMPLEX SOCIAL AND POLITICAL ISSUES. SOCRATIC READING CIRCLES: THE SOCRATIC READING CIRCLES (SRC) HELD OVER THE YEAR 2023, FOSTERED CRITICAL THINKING, COMMUNICATION, AND A DEEP UNDERSTANDING OF FREE MARKETS AND INDIVIDUAL LIBERTY. PARTICIPANTS DISCUSSED PROMINENT WORKS LIKE "THE ADVENTURE OF JONATHAN GULLIBLE- AND "HOW TO THINK ABOUT THE ECONOMY." 97556 302942 true true false false false false false false false false false false false false false false false false false false true true false false false false false false false true false false false true false false false false false false false false false false false false false false 0 0 false 0 false false false false false false false false X 9 8 false false false false false false false true true false false false true true false true true false false false VA X LIBERTY INTERNATIONAL 6025164341 539 W COMMERCE STREET DALLAS TX 75208 JACEK SPENDEL PRESIDENT 30.00 X X 181604 0 0 PER BYLUND BOARD MEMBER 5.00 X 0 0 0 JOSE LUIS CORDEIRO BOARD MEMBER 5.00 X 0 0 0 JAMES LARK BOARD MEMBER 5.00 X 0 0 0 MARY RUWART CHAIR 5.00 X X 0 0 0 KEN SCHOOLLAND BOARD MEMBER 5.00 X 0 0 0 LOBO TIGGRE BOARD MEMBER 5.00 X 0 0 0 DAVID WALTER BOARD MEMBER 5.00 X 0 0 0 181604 1 false true false 1966594 22900 1966594 CONFERENCES AND SEMINARS 40541 40541 40541 30494 30494 25274 24826 448 448 448 MISCELLANEOUS REVENUE (LOSSES 6721 6721 6721 2044798 47262 30942 1800 1800 73734 73734 181604 181604 97556 97556 2825 2825 1715 1715 17635 17635 2748 2748 107979 107979 2111 2111 DUES AND SUBSCRIPTIONS 6577 6577 MEDIA PRODUCTION COSTS 4238 4238 MISCELLANEOUS EXPENSES 2755 2755 BANK SERVICE CHARGES 1465 1465 504742 302942 199052 2748 19823 1388904 214237 8438 8213 101087 60938 129348 1672292 0 0 X 129348 1672292 129348 1672292 129348 1672292 1540056 2888 X X false false false X 186507 232695 159745 254574 1966594 2800115 27750 205 25190 30636 47262 131043 214257 232900 184935 285210 2013856 2931158 2931158 80 23 24 1 30494 30622 80 23 24 1 30494 30622 214337 232923 184959 285211 2044350 2961780 0.98970 0.99980 0.01000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true IMPACT GRANT 63800 WIRE TRANSFER IMPACT GRANT 9934 WIRE TRANSFER 3 false false false false false false SCHEDULE F, PAGE 1, PART I, LINE 2 LIBERTY INTERNATIONAL IS COMMITTED TO SUPPORTING IMPACTFUL PROJECTS AROUND THE WORLD THROUGH GRANTS TO FOREIGN NGOS. TO ENSURE THE PROPER USE OF FUNDS AND COMPLIANCE WITH LEGAL AND REGULATORY REQUIREMENTS, WE HAVE ESTABLISHED A ROBUST MONITORING PROCESS THAT INCLUDES EXPENDITURE RESPONSIBILITY AND EQUIVALENCY DETERMINATION. GRANT APPROVAL PROCESS: BEFORE DISBURSING FUNDS, WE CAREFULLY SELECT FOREIGN NGOS BASED ON THEIR ALIGNMENT WITH OUR MISSION, FINANCIAL STABILITY, AND TRACK RECORD. A GRANT APPROVAL COMMITTEE REVIEWS AND APPROVES GRANTS, ENSURING ALIGNMENT WITH OUR STRATEGIC GOALS AND MISSION. GRANT AGREEMENT: WE PREPARE DETAILED GRANT AGREEMENTS THAT OUTLINE THE PURPOSE OF THE GRANT, REPORTING REQUIREMENTS, AND EXPENDITURE RESPONSIBILITY CONDITIONS. THESE AGREEMENTS ALSO INCLUDE PROVISIONS REQUIRING COMPLIANCE WITH LOCAL LAWS, ANTI-TERRORISM REGULATIONS, AND OTHER RELEVANT REGULATIONS. EXPENDITURE RESPONSIBILITY: WE CONDUCT THOROUGH DUE DILIGENCE TO ENSURE THAT THE FOREIGN NGO IS CAPABLE OF FULFILLING ITS OBLIGATIONS. FUNDS ARE DISBURSED IN INSTALLMENTS BASED ON THE PROGRESS OF THE PROJECT AND RECEIPT OF SATISFACTORY REPORTS. THE FOREIGN NGO IS REQUIRED TO MAINTAIN SEPARATE ACCOUNTING RECORDS FOR THE GRANT FUNDS AND PROVIDE PERIODIC FINANCIAL REPORTS. MONITORING AND REPORTING: WE HAVE DEVELOPED A COMPREHENSIVE MONITORING PLAN TO TRACK THE PROGRESS OF PROJECTS AND ENSURE COMPLIANCE WITH GRANT AGREEMENTS. THIS INCLUDES REGULAR PROGRESS REPORTS, FINANCIAL STATEMENTS, AND DOCUMENTATION OF EXPENSES. SITE VISITS AND LOCAL REPRESENTATIVES ARE ALSO USED TO VERIFY THE USE OF FUNDS AND THE PROGRESS OF PROJECTS. EQUIVALENCY DETERMINATION: WE CAREFULLY ASSESS WHETHER THE FOREIGN NGO IS THE EQUIVALENT OF A U.S. PUBLIC CHARITY, CONSIDERING FACTORS SUCH AS GOVERNANCE, OPERATIONS, AND PUBLIC SUPPORT. THIS DETERMINATION IS CRUCIAL FOR COMPLIANCE WITH IRS REGULATIONS REGARDING FOREIGN GRANTS. RECORD-KEEPING AND DOCUMENTATION: DETAILED RECORDS OF GRANT AGREEMENTS, APPROVALS, EXPENDITURE REPORTS, AND MONITORING ACTIVITIES ARE MAINTAINED FOR A MINIMUM OF FIVE YEARS, AS REQUIRED BY IRS REGULATIONS. THIS ENSURES TRANSPARENCY AND ACCOUNTABILITY IN OUR GRANTMAKING PROCESS. COMPLIANCE AND REPORTING: WE ENSURE COMPLIANCE WITH IRS REGULATIONS REGARDING EXPENDITURE RESPONSIBILITY AND EQUIVALENCY DETERMINATION, FILING NECESSARY FORMS SUCH AS FORM 990 OR FORM 1042 TO REPORT GRANTS TO FOREIGN NGOS. EVALUATION AND LEARNING: WE REGULARLY EVALUATE THE EFFECTIVENESS OF OUR GRANT PROGRAM AND THE IMPACT OF FUNDED PROJECTS. LESSONS LEARNED ARE USED TO IMPROVE FUTURE GRANTMAKING AND PROJECT SELECTION PROCESSES. REVIEW AND UPDATE POLICIES: OUR GRANTMAKING POLICIES AND PROCEDURES ARE REGULARLY REVIEWED AND UPDATED TO REFLECT CHANGES IN REGULATIONS AND BEST PRACTICES, ENSURING THAT OUR PROCESSES REMAIN EFFECTIVE AND COMPLIANT. TRAINING AND CAPACITY BUILDING: WE PROVIDE TRAINING AND CAPACITY-BUILDING SUPPORT TO FOREIGN NGOS TO HELP THEM COMPLY WITH GRANT REQUIREMENTS AND IMPROVE THEIR OPERATIONS, ENHANCING THE IMPACT OF OUR GRANTMAKING EFFORTS. IN CONCLUSION, OUR NON-PROFIT ORGANIZATION IS COMMITTED TO ENSURING THAT GRANTS TO FOREIGN NGOS ARE EFFECTIVELY MONITORED AND COMPLY WITH LEGAL AND REGULATORY REQUIREMENTS. OUR COMPREHENSIVE APPROACH TO MONITORING, INCLUDING EXPENDITURE RESPONSIBILITY AND EQUIVALENCY DETERMINATION, ENSURES THAT FUNDS ARE USED EFFICIENTLY AND PROJECTS ACHIEVE THEIR INTENDED IMPACT. X X X X X X false false false false false false false false false JACEK SPENDEL PRESIDENT 181604 181604 SCHEDULE J, PAGE 1, PART I, LINE 3 LIBERTY INTERNATIONAL RECOGNIZES THE IMPORTANCE OF FAIR AND COMPETITIVE EXECUTIVE COMPENSATION TO ATTRACT AND RETAIN TOP TALENT. TO ENSURE THAT OUR EXECUTIVE COMPENSATION PACKAGES ARE IN LINE WITH INDUSTRY STANDARDS AND BEST PRACTICES, WE HAVE ESTABLISHED A TRANSPARENT PROCESS THAT INVOLVES THE USE OF CONSULTANTS AND EXTERNAL SOURCES. ESTABLISHING A COMPENSATION COMMITTEE: WE HAVE FORMED A DEDICATED COMPENSATION COMMITTEE COMPRISED OF BOARD MEMBERS AND EXTERNAL EXPERTS. THE COMMITTEE IS RESPONSIBLE FOR OVERSEEING THE EXECUTIVE COMPENSATION PROCESS AND ENSURING THAT IT IS FAIR, COMPETITIVE, AND ALIGNED WITH THE ORGANIZATION'S GOALS AND VALUES. HIRING COMPENSATION CONSULTANTS: WE ENGAGE REPUTABLE COMPENSATION CONSULTANTS WHO SPECIALIZE IN THE NON- PROFIT SECTOR. THESE CONSULTANTS PROVIDE VALUABLE INSIGHTS AND DATA ON EXECUTIVE COMPENSATION TRENDS, HELPING US BENCHMARK OUR COMPENSATION PACKAGES AGAINST SIMILAR ORGANIZATIONS. CONDUCTING MARKET ANALYSIS: OUR CONSULTANTS CONDUCT A COMPREHENSIVE MARKET ANALYSIS TO DETERMINE THE APPROPRIATE COMPENSATION LEVELS FOR OUR EXECUTIVES. THIS ANALYSIS INCLUDES REVIEWING COMPENSATION DATA FROM SIMILAR NON-PROFIT ORGANIZATIONS, AS WELL AS FROM THE FOR-PROFIT SECTOR, TO ENSURE THAT OUR COMPENSATION PACKAGES ARE COMPETITIVE. 4. CONSIDERING INTERNAL FACTORS: IN ADDITION TO EXTERNAL MARKET DATA, OUR COMPENSATION COMMITTEE ALSO CONSIDERS INTERNAL FACTORS SUCH AS THE EXECUTIVE'S PERFORMANCE, EXPERIENCE, AND CONTRIBUTIONS TO THE ORGANIZATION. THIS ENSURES THAT COMPENSATION DECISIONS ARE BASED ON A HOLISTIC ASSESSMENT OF THE EXECUTIVE'S VALUE TO THE ORGANIZATION. 5. ENSURING TRANSPARENCY: WE BELIEVE IN TRANSPARENCY IN OUR COMPENSATION PROCESS. EXECUTIVE COMPENSATION DECISIONS ARE COMMUNICATED CLEARLY TO THE BOARD, STAFF, AND STAKEHOLDERS, ALONG WITH THE RATIONALE BEHIND THEM. THIS HELPS BUILD TRUST AND ACCOUNTABILITY WITHIN THE ORGANIZATION. 6. REVIEWING AND UPDATING COMPENSATION PACKAGES: OUR COMPENSATION COMMITTEE REGULARLY REVIEWS AND UPDATES EXECUTIVE COMPENSATION PACKAGES TO ENSURE THAT THEY REMAIN COMPETITIVE AND ALIGNED WITH OUR ORGANIZATION'S GOALS. THIS ONGOING REVIEW PROCESS HELPS US ATTRACT AND RETAIN TOP TALENT IN A RAPIDLY CHANGING ENVIRONMENT. 7. COMPLIANCE WITH LEGAL AND ETHICAL STANDARDS: THROUGHOUT THE EXECUTIVE COMPENSATION PROCESS, WE ENSURE COMPLIANCE WITH ALL RELEVANT LEGAL AND ETHICAL STANDARDS. THIS INCLUDES ADHERENCE TO IRS REGULATIONS GOVERNING EXECUTIVE COMPENSATION IN NON-PROFIT ORGANIZATIONS, AS WELL AS COMPLIANCE WITH OUR OWN INTERNAL POLICIES AND GUIDELINES. 8. SEEKING STAKEHOLDER INPUT: WE ACTIVELY SEEK INPUT FROM STAKEHOLDERS, INCLUDING STAFF, DONORS, AND BENEFICIARIES, ON OUR EXECUTIVE COMPENSATION PRACTICES. THIS FEEDBACK HELPS US ENSURE THAT OUR COMPENSATION PACKAGES ARE PERCEIVED AS FAIR AND REASONABLE BY ALL STAKEHOLDERS. NOTE RECEIVABLE JACEK SPENDEL PRESIDENT PERSONAL LOAN X 220000 214237 false true true 214237 SCHEDULE L, PART V ON OCTOBER 6, 2023, LIBERTY INTERNATIONAL MADE A LOAN TO ITS PRESIDENT, JACEK SPENDEL, IN THE AMOUNT OF 220,000. MR. SPENDEL HAS BEEN MAKING REGULAR PAYMENTS, INCLUDING INTEREST, IN ACCORDANCE WITH THE PROMISSORY NOTE AGREEMENT. FORM 990 - ORGANIZATION'S MISSION TO BRING LIBERTY TO EVERY CORNER OF THE WORLD BY SHARING THE PHILOSOPHY AND BENEFITS OF FREEDOM, EMPHASIZING EDUCATING NEWCOMERS. WE SPREAD LIBERTY AND FOSTER A GLOBAL NETWORK OF FREEDOM CHAMPIONS, EMPOWERING THEM TO BECOME CHANGE AGENTS IN THEIR OWN COUNTRIES. FORM 990, PAGE 2, PART III, LINE 4A LIBERTY INTERNATIONAL WORLD CONFERENCE, SPAIN: THE 37TH LIBERTY INTERNATIONAL WORLD CONFERENCE (LIWC) HELD IN THE WAKE OF SPANISH GENERAL ELECTIONS, IN AUGUST 2023, SERVED AS A POWERFUL PLATFORM FOR INTELLECTUAL EXCHANGE. CENTERED AROUND THE THEME "PROSPERITY AND LONGEVITY THROUGH LIBERTY," THE CONFERENCE BROUGHT TOGETHER OVER 100 PARTICIPANTS FROM AROUND THE WORLD WITH LIBERTY INTERNATIONAL PROVIDING 62 SCHOLARSHIPS. WE HOSTED AROUND 32 RENOWNED SPEAKERS LIKE DAN MITCHELL, SYED KAMALL, AND JOY KIM WHO OERED INSIGHTFUL PERSPECTIVES ON HISTORICAL AND CONTEMPORARY CHALLENGES TO INDIVIDUAL LIBERTY. THE CONFERENCE'S IMPACT EXTENDED FAR BEYOND ITS WALLS, GARNERING EXTENSIVE MEDIA COVERAGE WITH 132 REPORTS SOLIDIFYING LIBERTY INTERNATIONAL'S POSITION AS A GLOBAL CHAMPION FOR FREEDOM. FORM 990, PAGE 2, PART III, LINE 4D WORK MIGRATION INDEX: RECOGNIZING THE CHALLENGES FACED BY REFUGEES DUE TO THE UKRAINE-RUSSIA WAR, LIBERTY INTERNATIONAL LAUNCHED THE INTERNATIONAL WORK MIGRATION INDEX IN 2023. THIS INVALUABLE RESOURCE HAS REACHED OVER 200,000 INDIVIDUALS, EMPOWERING MIGRANTS SEEKING OPPORTUNITIES IN CANADA, UKRAINE, AND POLAND TO MAKE INFORMED DECISIONS. THE INDEX ALSO SERVES AS A VALUABLE RESOURCE FOR POLICYMAKERS, AIDING IN STREAMLINING MIGRATION PROCEDURES. LIBERTARIAN SOLUTIONS: LIBERTY INTERNATIONAL'S LIBERTARIAN SOLUTIONS TRAINING PROGRAMS HAVE EMPOWERED OVER 500 INDIVIDUALS TO BECOME EECTIVE CHAMPIONS OF FREEDOM. THESE COMPREHENSIVE PROGRAMS COME IN THREE LEVELS (1.0, 2.0, AND 3.0) AND PROVIDE PARTICIPANTS WITH THE KNOWLEDGE AND TOOLS TO EECTIVELY ADVOCATE FOR FREEDOM. THROUGH CLEAR COMMUNICATION STRATEGIES AND A DEEP UNDERSTANDING OF LIBERTARIAN PRINCIPLES, PARTICIPANTS GAIN THE CONDENCE TO INUENCE PUBLIC OPINION AND POLICY DECISIONS. ADDITIONALLY, THE "SHORT ANSWERS TO THE TOUGH QUESTIONS" ONLINE COURSE, LAUNCHED AT THE END OF 2023, EQUIPS INDIVIDUALS WITH THE COMMUNICATION SKILLS NECESSARY TO NAVIGATE COMPLEX SOCIAL AND POLITICAL ISSUES. SOCRATIC READING CIRCLES: THE SOCRATIC READING CIRCLES (SRC) HELD OVER THE YEAR 2023, FOSTERED CRITICAL THINKING, COMMUNICATION, AND A DEEP UNDERSTANDING OF FREE MARKETS AND INDIVIDUAL LIBERTY. PARTICIPANTS DISCUSSED PROMINENT WORKS LIKE "THE ADVENTURE OF JONATHAN GULLIBLE- AND "HOW TO THINK ABOUT THE ECONOMY." FORM 990, PAGE 6, PART VI, LINE 11B BEFORE SUBMISSION, THE FORM 990 UNDERGOES A COMPREHENSIVE INTERNAL REVIEW PROCESS. THIS REVIEW IS CONDUCTED BY OUR FINANCE TEAM AND OVERSEEN BY OUR EXECUTIVE LEADERSHIP TEAM TO ENSURE ACCURACY AND COMPLIANCE WITH IRS REGULATIONS. FORM 990, PAGE 6, PART VI, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC FORM 990, PAGE 12, PART XII, LINE 1 THE ORGANIZATION KEEPS ITS RECORDS ON AN ACCRUAL BASIS. THERE ARE NO RECEIVABLES OR PAYABLES AT YEAR-END, SO THE DIFFERENCE IN BASIS IS MINIMAL.