2024-11-07T14:04:06-06:00 2023-12-31 953001179 WINDES INC 2050 MAIN ST STE 1300 IRVINE CA 92614 990 2023-01-01 731710135 LINK GLOBAL LINK 3102127190 115 PINE AVE 210 LONG BEACH CA 90802 JOHN MOONEY CFO 3102127190 2024-11-06 1 1 ELEANOR A LIVINGSTON CPA MST P00226461 9498529433 2024-11-06 2023 2024-10-15 13:58:12Z LIBERTY IN NORTH KOREA HANNAH SONG 115 PINE AVE 210 LONG BEACH CA 90802 5943507 0 X WWW.LIBERTYINNORTHKOREA.ORG X 2004 CA LIBERTY IN NORTH KOREA: THE DAY EVERY MAN, WOMAN & CHILD IN NORTH KOREA CAN LIVE FREE AND FULL LIVES 10 9 19 150 0 0 4335884 4456529 0 0 41108 97964 -259717 -67046 4117275 4487447 575908 719224 0 0 2425048 2734434 13000 0 529589 980698 1971045 3994654 5424703 122621 -937256 4089440 3345413 196498 389727 3892942 2955686 X LIBERTY IN NORTH KOREA'S MAIN PURPOSE IS TO WORK ALONGSIDE THE NORTH KOREAN PEOPLE TO ACCELERATE CHANGE BY SUPPORTING AND EMPOWERING NORTH KOREAN REFUGEES, AND CHANGING THE WAY THE WORLD SEES NORTH KOREA. 0 0 1159817 719224 (SEE SCHEDULE O)RESCUE AND RESETTLEMENT SUPPORT: ONCE NORTH KOREANS REACH FREEDOM, A NEW JOURNEY BEGINS. OUR TEAM PROVIDES RESETTLEMENT SUPPORT, COMMUNITY, AND ACCESS TO RESOURCES TO HELP NORTH KOREAN REFUGEES SUCCEED IN THEIR NEW LIVES. HUMANITARIAN PAROLE CASES ARRIVE IN THE U.S. WITHOUT STATUS AND ARE INELIGIBLE FOR THE USUAL REFUGEE RESETTLEMENT BENEFITS FROM THE GOVERNMENT. AS A RESULT, LINK PROVIDED FULL FISCAL SPONSORSHIP AND SUPPORT FOR CASE MANAGEMENT, HOUSING AND FINANCIAL ASSISTANCE, INTERPRETATION AND TRANSLATION SERVICES, AND COORDINATING LEGAL NEEDS TO RECEIVE STATUS. IN 2023, THE ORGANIZATION HELPED TWO NORTH KOREANS ESCAPE AND RESETTLE IN THE UNITED STATES THROUGH HUMANITARIAN PAROLE (MAKING FOR A TOTAL OF FIVE CASES) AND HELPED 29 NORTH KOREANS MAKE IS SAFELY TO FREEDOM. IN THE US, WE PROVIDED SUPPORT TO MORE THAN 30 NORTH KOREANS. IN SOUTH KOREA, WE PROVIDED SUPPORT TO MANY NORTH KOREANS AND ENDED THE YEAR WITH MANY ACCOMPLISHMENTS AND CELEBRATIONS, INCLUDING 9 MARRIAGES AND 2 BABY BIRTHS. FOR MORE INFORMATION ON OUR RESCUE AND RESETTLEMENT SUPPORT PROGRAM ACCOMPLISHMENTS, VISIT HTTPS://LBRTYNK.ORG/AR-2023-RR. 860554 (SEE SCHEDULE O)CAPACITY BUILDING: AS NORTH KOREAN REFUGEES RESETTLE AND BEGIN NAVIGATING THEIR NEW LIVES, MANY ASPIRE TO NOT ONLY FIND SUCCESS, BUT ALSO WORK TOWARDS IMPACTING THIS ISSUE. WITH ACCESS TO THE TOOLS THEY NEED, NORTH KOREANS HAVE UNLIMITED POTENTIAL. WE WORK WITH THEM TO BUILD THEIR CAPACITY AND CONFIDENCE AS LEADERS AND AGENTS OF CHANGE. THEY'RE SHARING THEIR PERSPECTIVES AND STORIES WITH AUDIENCES AROUND THE WORLD, CHANGING THE NARRATIVE, EDUCATING PEOPLE, AND MOBILIZING GLOBAL SUPPORT. THEY'RE SENDING MONEY AND INFORMATION BACK TO THEIR FAMILIES IN NORTH KOREA, HELPING TO ACCELERATE CHANGE FROM THE BOTTOM UP. MOST IMPORTANTLY, THEY'RE PROVING THE POTENTIAL OF 25 MILLION PEOPLE INSIDE NORTH KOREA STILL STRIVING TOWARDS FREEDOM AND A BETTER FUTURE. IN 2023, THE ORGANIZATION EMPOWERED 210 NORTH KOREANS THROUGH OUR SCHOLARSHIPS, ENGLISH LANGUAGE, CHANGEMAKERS SCHOLARSHIP, WORKSHOPS, AND PROFESSIONAL MENTORSHIP PROGRAMS. FOR MORE INFORMATION ON OUR CAPACITY BUILDING PROGRAM ACCOMPLISHMENTS, VISIT HTTPS://LBRTYNK.ORG/AR-2023-CB. 1951178 (SEE SCHEDULE O)CHANGING THE NARRATIVE ON NORTH KOREA: WHILE DICTATORS AND NUCLEAR MISSILES COMMAND HEADLINES ABOUT NORTH KOREA, THEY ERASE THE REAL HEART OF THE COUNTRY ITS PEOPLE. THIS IS WHAT THE REGIME WANTS, TO CONTROL THE NARRATIVE BOTH DOMESTICALLY AND INTERNATIONALLY. SO, WHEN NORTH KOREAN DEFECTORS SHARE THEIR AUTHENTIC STORIES AND PERSPECTIVES, IT'S A POWERFUL ACT OF DEFIANCE AND A CRUCIAL WAY TO CHANGE PERSPECTIVES ON NORTH KOREA. LINK AMPLIFIES NORTH KOREAN VOICES THROUGH ONLINE MEDIA, DOCUMENTARIES, AND EVENTS, AND EMPOWERS NORTH KOREANS TO TAKE AUTHORSHIP OVER THEIR OWN STORIES. IN 2023, THE ORGANIZATION REACHED OVER 10 MILLION PEOPLE ONLINE, EXECUTIVE PRODUCED AND PROVIDED FISCAL PARTNERSHIP FOR BEYOND UTOPIA, AND CONTINUED TO BE A GO TO RESOURCE FOR INTERNATIONAL MEDIA WITH 79 FEATURES, CITATIONS AND COLLABORATIONS. FOR MORE INFORMATION ON OUR CHANGING THE NARRATIVE PROGRAM ACCOMPLISHMENTS, VISIT HTTPS://LBRTYNK.ORG/AR-2023-CTN. 381779 LABS: NORTH KOREAN DEFECTORS CONSISTENTLY SAY THAT INCREASING PEOPLE'S ACCESS TO OUTSIDE INFORMATION IS ONE OF THE MOST EFFECTIVE WAYS TO ACCELERATE CHANGE INSIDE THE COUNTRY. LABS IS OUR SPACE TO COLLABORATE, INNOVATE, AND DEVELOP NEW INITIATIVES TO EMPOWER NORTH KOREAN PEOPLE WITH INFORMATION AND TECHNOLOGY FROM THE OUTSIDE WORLD. MUCH OF THIS WORK MUST REMAIN HIGHLY CONFIDENTIAL TO BE EFFECTIVE, BUT KEY AREAS OF FOCUS WILL INCLUDE COLLABORATING WITH EXTERNAL PARTNERS, INCLUDING RECENT DEFECTORS WHO CAN SHARE FEEDBACK, INSIGHTS, AND INFORMATION ON RECENT CHANGES TO THE INFORMATION LANDSCAPE IN NORTH KOREA; CREATING AND CURATING CONTENT TAILORED FOR NORTH KOREANS IN-COUNTRY; AND DEVELOPING NEW TECHNOLOGIES OR ADAPTING EXISTING ONES FOR USE IN-COUNTRY. IN 2023, WE CO-HOSTED A SUMMIT OF APPROXIMATELY 40 KEY PLAYERS FROM AROUND THE WORLD TO DISCUSS THE LATEST TRENDS IN SPACE. FOR MORE INFORMATION ON OUR LABS PROGRAM ACCOMPLISHMENTS, VISIT HTTPS://LBRTYNK.ORG/AR-2023-LABS. 381779 4353328 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 1 1 0 1 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 9 0 1 19 1 0 1 KS 0 0 0 1 1 0 0 0 0 0 0 X 10 9 1 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X X JOHN MOONEY 3102127190 115 PINE AVE SUITE 210 LONG BEACH CA 90802 HANNAH SONG CHIEF EXECUTIVE OFFICER 40.00 X X 151501 0 24230 AARON WERNER CHAIR 1.00 X 0 0 0 JENSEN KO CHAIR (THRU 11/2023); BOARD MEMBER 1.00 X 0 0 0 GLORIA LEE BOARD MEMBER 1.00 X 0 0 0 HENRY BEDFORD BOARD MEMBER (THRU 11/2023) 1.00 X 0 0 0 JUSTIN WHEELER BOARD MEMBER (THRU 11/2023) 1.00 X 0 0 0 GRACE CHUNG BOARD MEMBER 1.00 X 0 0 0 JOHN PARK BOARD MEMBER 1.00 X 0 0 0 SCOTT SUGINO BOARD MEMBER 1.00 X 0 0 0 BLAINE VESS BOARD MEMBER 1.00 X 0 0 0 JOSEPH KIM BOARD MEMBER 1.00 X 0 0 0 WONNIE PARK BOARD MEMBER 1.00 X 0 0 0 JOHN MOONEY CHIEF FINANCIAL OFFICER 40.00 X 148265 0 22046 ANGELINE KIM SECRETARY 40.00 X 113333 0 23505 413099 0 69781 3 0 1 0 0 886810 3569719 310028 4456529 107881 107881 1301689 3904 1168591 146919 133098 -143015 -9917 -9917 9000 886810 134136 -125136 -125136 16138 6414 9724 9724 FISCAL SPONSORSHIP FEES 900099 48366 48366 48366 4487447 9724 0 21194 125555 125555 593669 593669 482879 306097 150513 26269 1854398 1411550 122755 320093 73662 57391 3532 12739 196422 151649 11936 32837 127073 83803 17274 25996 26017 26017 103925 80393 14865 8667 9235 9235 95170 41567 49100 4503 137290 108446 13024 15820 213726 103368 67495 42863 21051 15792 3640 1619 13239 105 13134 FILM PRODUCTION 1169681 1169681 DUES AND SUBSCRIPTIONS 71807 38918 11995 20894 MEALS AND ENTERTAINMENT 65229 33633 22658 8938 GIFTS AND APPRECIATION 20863 8275 9312 3276 23812 14201 4536 5075 5424703 4353328 541786 529589 3228657 1224405 0 317724 712336 0 13933 22745 17264 23801 166444 113214 55757 53230 1482569 61493 220939 4089440 3345413 63853 182894 132645 206833 196498 389727 X 3017342 2869203 875600 86483 3892942 2955686 4089440 3345413 -937256 0 X 0 1 X 1 0 X 3218385 3219620 4695936 4335885 4456529 19926355 3218385 3219620 4695936 4335885 4456529 19926355 2816549 17109806 14222 3353 1947 39367 107881 166770 8795 11274 10537 4147 48366 83119 20176244 97909 0.84800 0.82780 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: FISCAL SPONSORSHIP FEES - 2023 AMOUNT: $ 48,366. OTHER INCOME - 2019 AMOUNT: $ 8,795. 2020 AMOUNT: $ 11,274. 2021 AMOUNT: $ 10,537. 2022 AMOUNT: $ 4,147. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 166444 113214 53230 53230 DEPOSITS 17894 OPERATING LEASE RIGHT-OF-USE ASSETS 203045 220939 OPERATING LEASE LIABILITIES 206833 206833 X 4499745 12298 12298 4487447 0 4487447 5437001 12298 12298 5424703 0 5424703 PART X, LINE 2: U.S. GAAP PROVIDES ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES THAT ALL THE POSITIONS TAKEN BY THE ORGANIZATION IN ITS FEDERAL AND STATE EXEMPT ORGANIZATION RETURNS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. THE ORGANIZATION'S RETURNS ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. GENERALLY, FOR THREE AND FOUR YEARS AFTER THEY ARE FILED, RESPECTIVELY. 1 EAST ASIA AND THE PACIFIC 1 14 PROGRAM SERVICES RESCUE & RESETTLEMENT SUPPORT 720998 EAST ASIA AND THE PACIFIC 1 14 PROGRAM SERVICES CAPACITY BUILDING 450081 EAST ASIA AND THE PACIFIC 1 14 PROGRAM SERVICES CHANGING THE NARRATIVE 165306 EAST ASIA AND THE PACIFIC 1 14 PROGRAM SERVICES LABS 72481 EAST ASIA AND THE PACIFIC 1 14 SUPPORTING SERVICES 65656 1 14 0 0 1 14 1474522 0 1474522 SCHOLARSHIPS & TRAINING 146 37943 CASH PAYMENT, ELECTRONIC FUND/WIRE TRANSFER, OTHER 9427 TUITION AND BOOKS ACTUAL SPENT TRANSPORTATION & TRAVEL 10 CASH PAYMENT, ELECTRONIC FUND/WIRE TRANSFER, OTHER 531365 TRANSPORTATION SUPPORT ACTUAL SPENT FOOD & BASIC NECESSITIES 50 5898 CASH PAYMENT, ELECTRONIC FUND/WIRE TRANSFER, OTHER 1719 FOOD & BASIC NECESSITIES ACTUAL SPENT MEDICAL ASSISTANCE 5 CASH PAYMENT, ELECTRONIC FUND/WIRE TRANSFER, OTHER 1420 MEDICAL ASSISTANCE ACTUAL SPENT REFUGEE RESCUE & RESETTLEMENT SUPPORT 200 CASH PAYMENT, ELECTRONIC FUND/WIRE TRANSFER, OTHER 5898 RESCUE SUPPORT ACTUAL SPENT 0 0 0 0 0 0 PART I, LINE 2: THE ORGANIZATION HAS OVERSIGHT OF ITS SOUTH KOREAN ENTITY, OFFICIALLY REGISTERED AS A VOLUNTARY ORGANIZATION. THIS ENTITY HAS ITS OWN SET OF ACCOUNTING RECORDS THAT ARE JOINTLY MANAGED AND MAINTAINED BY THE ORGANIZATION'S US ACCOUNTING TEAM AND ITS SOUTH KOREAN OPERATIONS TEAM. ALL FINANCIAL ACTIVITY AND POSITIONS ARE AGGREGATED INTO CONSOLIDATED FINANCIAL STATEMENTS. LA GALA 709010 701040 7970 72614 12363 NY GALA 186800 185770 1030 43468 5691 895810 886810 9000 116082 18054 134136 -125136 1 SCHOLARSHIPS & TRAINING 14 79000 129 ACTUAL SPEND VARIOUS EXPENSES TO RUN PROGRAMS FOOD & BASIC NECESSITIES 35 16400 26499 ACTUAL SPEND VARIOUS EXPENSES TO RUN PROGRAMS TRANSPORTATION 10 3527 ACTUAL SPEND VARIOUS EXPENSES TO RUN PROGRAMS PART 1, LINE 2 THE ORGANIZATION WORKS WITH THE US GOVERNMENT TO HELP UNIQUE AND EXCEPTIONAL CASES OF NORTH KOREANS IN THIRD COUNTRIES COME TO THE UNITED STATES UTILIZING A PROCESS KNOWN AS HUMANITARIAN PAROLE. HUMANITARIAN PAROLE CASES ARRIVE IN THE US WITHOUT STATUS AND ARE INELIGIBLE FOR THE USUAL REFUGEE RESETTLEMENT BENEFITS FROM THE GOVERNMENT. AS A RESULT, LINK PROVIDED FULL FISCAL SPONSORSHIP AND SUPPORT FOR CASE MANAGEMENT, HOUSING AND FINANCIAL ASSISTANCE, INTERPRETATION AND TRANSLATION SERVICES, AND COORDINATING LEGAL NEEDS TO RECEIVE STATUS. OUR US RESETTLEMENT ASSISTANCE TEAM IS IN FREQUENT COMMUNICATION WITH THESE INDIVIDUALS TO ENSURE THEY ARE MAKING PROGRESS ON GOALS TOWARDS THEIR PATH TO SELF-SUFFICIENCY IN THEIR NEW LIVES. X X X 0 0 0 0 0 0 0 0 0 HANNAH SONG CHIEF EXECUTIVE OFFICER 151501 0 0 0 0 0 8049 0 16181 0 175731 0 0 0 JOHN MOONEY CHIEF FINANCIAL OFFICER 148265 0 0 0 0 0 6424 0 15622 0 170311 0 0 0 X 5 219326 SELLING PRICE X IN KIND DONATIONS 20 90702 DONOR APPRAISAL 0 1 0 PART I, COLUMN (B): THE AMOUNT REPORTED IN PART I, COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART VI, SECTION A, LINE 2 ONE DIRECTOR IS AN INVESTOR IN ANOTHER DIRECTOR'S BUSINESS. FORM 990, PART VI, SECTION A, LINE 7A AT THE RECOMMENDATION OF THE NOMINATING COMMITTEE, THE BOARD OF DIRECTORS VOTES ON ALL NEW BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND IS THEN REVIEWED IN DETAIL BY THE CHIEF FINANCIAL OFFICER AND THE AUDIT COMMITTEE. THE REVIEWED 990 IS PROVIDED TO THE ENTIRE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD PERIODICALLY REVIEWS THE CONFLICT-OF-INTEREST POLICY, AND EACH MEMBER DISCLOSES ANY CONFLICTS AS THEY ARISE. THE MOST RECENT REVISION AND APPROVAL OF THE CONFLICT-OF-INTEREST POLICY TOOK PLACE AT A BOARD MEETING ON MAY 8, 2020. NO MORE THAN 49% OF THE GOVERNORS SERVING AT ANY TIME MAY BE "INTERESTED PERSONS". FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION USES PNP STAFFING GROUP NONPROFIT SALARY REPORTS TO BENCHMARK SALARY RANGES FOR ITS OWN POSITIONS TO SIMILAR POSITIONS IN THE NYC AND WASHINGTON DC METRO AREAS. THE ORGANIZATION ALSO SUPPLEMENTS THE PNP STAFFING GROUP REPORT WITH GUIDESTAR'S NONPROFIT COMPENSATION REPORT (MOST RECENTLY THE 17TH EDITION) TO ENSURE EXECUTIVE SALARY RANGES ARE APPROPRIATE BASED ON REGION, BUDGET SIZE, AND NATIONAL TAXONOMY OF EXEMPT ENTITIES (NTEE) TYPE. THE BOARD OF DIRECTORS USES THIS INFORMATION TO CONFIRM MANAGEMENT-PROPOSED EXECUTIVE SALARY RANGES AND AGREES UPON A SALARY WITHIN THAT DEFINED RANGE, CONSIDERING SIX FACTORS: EXPERIENCE, EDUCATION, PERFORMANCE, LABOR MARKET CONDITIONS, NEED AND TIME WITH ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION PROVIDES ANNUAL REPORTS ON ITS WEBSITE. FORMS 990 ARE AVAILABLE AT WWW.GUIDESTAR.ORG/PROFILE/73-1710135.