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      <FactsAndCircumstancesTestTxt>NOOLOGY INSTITUTE IS A 501(C)(3) PUBLIC CHARITY CLASSIFIED UNDER SECTION 509(A)(1) AND 170(B)(1)(A)(VI). FOR THE CURRENT FIVE-YEAR COMPUTATION PERIOD, THE ORGANIZATION'S PUBLIC SUPPORT PERCENTAGE IS 11%. ALTHOUGH THIS IS BELOW THE ONE-THIRD PUBLIC SUPPORT THRESHOLD, THE ORGANIZATION MEETS THE 10% FACTS AND CIRCUMSTANCES TEST AND IS ACTIVELY WORKING TO INCREASE ITS PUBLIC SUPPORT.CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF PUBLIC SUPPORT:THE ORGANIZATION IS COMMITTED TO ATTRACTING NEW AND ADDITIONAL PUBLIC SUPPORT ON A CONTINUOUS BASIS. WE HAVE IMPLEMENTED A MULTI-FACETED OUTREACH AND FUNDRAISING STRATEGY, INCLUDING:BROADCASTING OUR RELIGIOUS PROGRAMMING ON SEVERAL TELEVISION CHANNELS, WHICH REACHES A BROAD AND DIVERSE AUDIENCE ACROSS MULTIPLE REGIONS.ACTIVELY PROMOTING OUR MISSION AND ACTIVITIES THROUGH THESE BROADCASTS, ENCOURAGING VIEWERS TO PARTICIPATE IN AND SUPPORT OUR WORK.MAINTAINING A WEBSITE AND SOCIAL MEDIA PRESENCE TO FURTHER ENGAGE THE PUBLIC AND PROVIDE INFORMATION ABOUT OUR PROGRAMS AND OPPORTUNITIES TO CONTRIBUTE.CONDUCTING REGULAR FUNDRAISING CAMPAIGNS, INCLUDING APPEALS DURING BROADCASTS, ONLINE DONATION DRIVES, AND DIRECT MAIL SOLICITATIONS TO THE GENERAL PUBLIC.EFFORTS TO INCREASE PUBLIC SUPPORT:RECOGNIZING OUR CURRENT RELIANCE ON A SINGLE SIGNIFICANT CONTRIBUTOR, WE HAVE PRIORITIZED EXPANDING OUR DONOR BASE. OUR OUTREACH THROUGH TELEVISION BROADCASTING IS SPECIFICALLY DESIGNED TO RAISE AWARENESS OF OUR MISSION AND INVITE SUPPORT FROM A WIDER SEGMENT OF THE PUBLIC. WE HAVE SEEN INCREASED ENGAGEMENT FROM VIEWERS, AND WE ARE TRACKING NEW DONORS AND SMALL CONTRIBUTIONS RESULTING FROM THESE EFFORTS.PUBLIC BENEFIT AND ACCESSIBILITY:OUR RELIGIOUS PROGRAMMING IS AVAILABLE TO THE GENERAL PUBLIC AT NO COST, BOTH THROUGH TELEVISION BROADCASTS AND ONLINE STREAMING. WE PROVIDE SPIRITUAL EDUCATION, COUNSELING, AND COMMUNITY SUPPORT SERVICES THAT ARE OPEN TO ALL, REGARDLESS OF BACKGROUND OR ABILITY TO PAY. OUR FACILITIES AND SERVICES ARE DESIGNED TO BENEFIT THE PUBLIC ON A CONTINUING BASIS.GOVERNING BODY:OUR BOARD OF DIRECTORS INCLUDES INDIVIDUALS FROM DIVERSE BACKGROUNDS WHO REPRESENT THE INTERESTS OF THE BROADER COMMUNITY WE SERVE. THE BOARD IS NOT CONTROLLED BY THE SIGNIFICANT CONTRIBUTOR OR THEIR FAMILY MEMBERS, ENSURING INDEPENDENT OVERSIGHT AND PUBLIC ACCOUNTABILITY.CONCLUSION:WHILE A SUBSTANTIAL PORTION OF OUR SUPPORT IN THE CURRENT PERIOD HAS COME FROM A SINGLE CONTRIBUTOR, WE ARE ACTIVELY AND CONTINUOUSLY WORKING TO BROADEN OUR BASE OF PUBLIC SUPPORT. OUR ONGOING EFFORTS TO PROMOTE OUR RELIGIOUS PROGRAM THROUGH TELEVISION AND OTHER MEDIA, COMBINED WITH OUR COMMITMENT TO PUBLIC BENEFIT AND COMMUNITY ENGAGEMENT, DEMONSTRATE THAT WE ARE ORGANIZED AND OPERATED IN A MANNER CONSISTENT WITH THE REQUIREMENTS FOR PUBLIC CHARITY STATUS UNDER THE FACTS AND CIRCUMSTANCES TEST OF SECTION 170(B)(1)(A)(VI) AND TREAS. REG. 1.170A-9(F)(3).</FactsAndCircumstancesTestTxt>
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        <ExplanationTxt>DESCRIPTION: FILING FEE. AMOUNT: 75. DESCRIPTION: ADVERTISING AND PROMOTIONS. AMOUNT: 126,976. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 99. DESCRIPTION: INSURANCE. AMOUNT: 691. DESCRIPTION: TELEPHONE &amp; COMMUNICATIONS. AMOUNT: 9,957. DESCRIPTION: BANKING CHARGES. AMOUNT: 60. TOTAL TO FORM 990-EZ, LINE 16: 137,858.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES</FormAndLineReferenceDesc>
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