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        <Desc>Research: (Project: KokoArc)In FYE2024, we digitized nearly all of the Project Koko interspecies communication video archive approximately 300 more tapes, bringing it to a total of nearly 2000 hours of video.We also digitized about 50% of the Project Koko research diary archive (about 20,000 pages out of 40,000 pages).And we negotiated the beginning of an agreement with Stanford University Library to house the complete physical representatio of the Project Koko Archive.We continue to post at least one edited video, from the video archive, on social media and email this content within our weekly Koko Video eNewsletters, and include some of them within our Koko Signs app every quarter.Finally, we have begun exploring ways to apply AI to analyze both the video and diary archive, to find the locations where gorilla communication is taking place, and also to help us translate such communications for application to scientific understanding, social media education, and email marketing.</Desc>
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        <Desc>Welfare: (Project KokoCares)a)In FYE2024 we were notified that we would have to terminate our lease for 71 acres of land on Maui, 30 years in to a 60 year lease, because of non-use. We had been considering the development of a gorilla sanctuary there for years, however, since Koko and Michael passed away (in 2019), we have been unsure of where the gorillas would come from, which made our new optimal design somewhat hypothetical. However, early 2024 we became aware of a need to build a similar sanctuary in a protected million-acre reserve Africa (Congo), to help rewild dozens of gorillas currently living in zoos in both the US and Europe. We are in the process of establishing a Memo of Understanding (MoU) to build a Gorilla Rewilding Adaptation Sanctuary (GRAS) and hope to be able to announce our partnership by January 2025.b)We also continue to visit gorilla Ndume at the Cincinnati Zoo twice per year to monitor his physical and mental states. He is getting older (just turned 43) design, and seems to be stressed by life in a zoo, despite his having a couple of female companions nearby. Our observations of Ndumes life at a zoo are helping to inform some of our design decisions for the African-based GRAS sanctuary described above.</Desc>
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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>The Foundation is a not-for-profit organization that is exempt from federal income tax on income under Section 501(c)(3) of the Internal Revenue Code and from state franchise tax under California Revenue and Taxation Code Section 23701 (d). However, income from activities not directly related to its tax-exempt purpose is subject to taxation as unrelated business income. There was no tax on unrelated business income for year ended May 31, 2024.The Foundation adopted Accounting for Uncertainty in Income Tax guidance FASB ASC 740 Accounting for Uncertainty in Income Taxes. Accordingly, The Foundation recognizes the effect of income tax positions only when those positions are more likely than not of being sustained. The Foundation believes the adoption of this guidance had no material impact on the Foundations financial statements.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990</FormAndLineReferenceDesc>
        <ExplanationTxt>Inventory Sales, Net $432 disposition of assets, net $1817</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part XII, Line 2d: Other expenses and losses per audited F/S</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER PROGRAM SERVICES 4: Conservation: (Projects KokoArc, KokoApp, KokoCares and KokoKids)All 4 of our 4 mission-level Projects (KokoArc, KokoApp, KokoKids and KokoCares) are directed toward achieving conservation through communication (our stated mission). They do this by increasing interspecies empathy. In order to save a species, people need to care about it. Thus approximately 25% of each of our Projects are allocated to Conservation. The Project that is most directly connected with gorilla conservation is currently KokoKids, in which we are reaching out to students, teachers and villagers in African habitat countries, using the Koko Signs App (program KokoApp) to inspire conservation values, and help ensure a future for gorillas. But the GRAS (Gorilla Reqilding Sanctuary) project under the KokoCares program also has significant potential to achieve conservation goals, by providing a close video connection to gorillas navigating their way from captivity to freedom, and thereby creating empathy with our closing living relative species, who also happens to be critically endangered.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The draft 990 will be emailed to all Board members, and the finance committee members will be asked to provide written feedback (questions/suggestions) by the time needed by the auditor.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>The CEO requested the lowest possible salary ($17/hour) and the Board approved her request in writing, by signing an official job agreement.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>The Gorilla Foundation makes public documents available upon request.</ExplanationTxt>
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