2026-03-25T12:02:29-05:00 2025-06-30 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2024-07-01 273764203 MIRACLEFEET MIRA 9192405572 107 CONNER DRIVE 230 CHAPEL HILL NC 27514 DAPHNE SORENSEN CHIEF EXECUTIVE OFFICER 9192405572 2026-03-25 1 0 RICHARD J LOCASTRO CPA P00288314 3019519090 2024 2025-03-06 01:10:19Z DAPHNE SORENSEN 107 CONNER DRIVE 230 CHAPEL HILL NC 27514 8800638 0 X WWW.MIRACLEFEET.ORG X 2010 NC SEE PART III, LINE 1. 12 11 22 30 0 0 8817161 8526020 0 0 130498 186665 11791 11628 8959450 8724313 4497258 5008020 0 0 2174066 2217490 0 0 1109224 2585763 2463333 9257087 9688843 -297637 -964530 18163868 16791374 513020 118191 17650848 16673183 X MIRACLEFEET INCREASES ACCESS TO PROPER TREATMENT FOR CHILDREN BORN WITH CLUBFOOT IN LOW- AND MIDDLE-INCOME COUNTRIES THROUGH PARTNERSHIPS WITH LOCAL HEALTHCARE PROVIDERS 0 0 7738777 5008020 MIRACLEFEET IS COMMITTED TO ELIMINATING UNTREATED CLUBFOOT, A COMMON BIRTH DEFECT THAT CAUSES ONE OR BOTH FEET TO TURN INWARDS AND DOWN, MAKING WALKING PAINFUL AND DIFFICULT IF LEFT UNTREATED. AFFECTING ABOUT 1 IN 800 NEWBORNS WORLDWIDE, CLUBFOOT IS CORRECTIBLE WITH THE PONSETI METHOD, THE LOW-COST, NONSURGICAL STANDARD OF CARE ROUTINELY PROVIDED IN ADVANCED HEALTH SYSTEMS. MIRACLEFEET WORKS WITH LOCAL PARTNERS TO INCREASE ACCESS TO TREATMENT FOR CHILDREN BORN WITH CLUBFOOT IN HIGH-NEED COUNTRIES WORLDWIDE WHERE FEWER THAN 1 IN 5 HAVE ACCESS TO TREATMENT. MORE THAN 95% OF CASES CAN BE TREATED AT AN AVERAGE COST OF $500 PER CHILD. (SEE SCHEDULE O FOR CONTINUATION)MIRACLEFEET EXPANDS ACCESS TO CLUBFOOT TREATMENT BY PARTNERING WITH LOCAL HEALTHCARE PROVIDERS AND GOVERNMENTS, PROVIDING THE ORGANIZATIONAL, TECHNICAL, AND FINANCIAL RESOURCES NEEDED TO CREATE AND SUPPORT CLUBFOOT CLINICS IN LOW- AND MIDDLE-INCOME COUNTRIES. MIRACLEFEET FUNDS ARE USED TO PROVIDE TREATMENT SUPPLIES LIKE FOOT ABDUCTION BRACES; HIRE CLINIC ASSISTANTS TO PROVIDE FOLLOW-UP AND PARENT EDUCATION; EXECUTE CLUBFOOT AWARENESS CAMPAIGNS; TRAIN HEALTHCARE WORKERS IN THE PONSETI METHOD; AND CREATE EARLY DIAGNOSIS AND REFERRAL (EDR) PATHWAYS. ALL MIRACLEFEET PROGRAMS ARE DESIGNED TO INTEGRATE CLUBFOOT CARE INTO NATIONAL HEALTH SYSTEMS, ENSURING LONG-TERM SUSTAINABILITY THROUGH COLLABORATION WITH LOCAL MINISTRIES OF HEALTH, PUBLIC HOSPITALS, AND LOCAL PARTNER ORGANIZATIONS. IN THE PAST FISCAL YEAR, MIRACLEFEET AND OUR NETWORK OF 49 PARTNERS ENROLLED 17,846 NEW CHILDREN IN CLUBFOOT TREATMENT, AND OUR REACH GREW TO 37 TOTAL COUNTRIES AND 515 CLINICS. SINCE OUR FOUNDING IN 2010, OVER 116,000 CHILDREN HAVE BEEN ENROLLED IN CARE. WE WORKED ACROSS WEST AND CENTRAL AFRICA, EAST AFRICA, MIDDLE EAST AND NORTH AFRICA, SOUTH ASIA, EAST ASIA AND THE PACIFIC, AND LATIN AMERICA. TRAINING PROVIDERS IS AT THE HEART OF ENSURING CLUBFOOT CARE IS ACCESSIBLE AND SUSTAINABLE. THIS YEAR WE FACILITATED CLINICAL TRAININGS FOR 1,407 PONSETI CLINICIANS AT 139 TRAININGS ACROSS 27 PARTNER COUNTRIES. AN ADDITIONAL 131 CLINICIANS PARTICIPATED IN TRAINING THROUGH ACT ONLINE, OUR ONLINE PLATFORM DESIGNED FOR LEARNING PONSETI SKILLS IN LOW-RESOURCE SETTINGS. FURTHER, WE ORGANIZED THREE REGIONAL SUPPORTIVE SUPERVISION TRAININGS AND ONE TRAIN-THE-TRAINER COURSE TO EQUIP EXPERIENCED CLINICIANS FROM OUR PARTNER COUNTRIES WITH THE SKILLS THEY NEED TO DELIVER HIGH-QUALITY, HANDS-ON PONSETI TRAINING AND MENTORSHIP TO THEIR PEERS. SINCE EARLY TREATMENT IN INFANTS LEADS TO FASTER AND LESS COMPLEX CORRECTION, WE PRIORITIZE EARLY DETECTION AND REFERRAL PATHWAYS AND PROVIDE FUNDING TO PARTNERS TO CONDUCT EDR TRAININGS. IN THE PAST FISCAL YEAR, OUR PARTNERS HELD 212 EDR TRAININGS AND AN ADDITIONAL 34 COMMUNITY AWARENESS SESSIONS. IN ADDITION, THE PAN AMERICAN HEALTH ORGANIZATION'S (PAHO) ONLINE EDR TRAINING, LAUNCHED IN 2023, HAS NOW BEEN COMPLETED BY NEARLY 10,000 HEALTH WORKERS, MOSTLY IN LATIN AMERICA. PRIORITIZING CLUBFOOT AWARENESS AMONG HEALTHCARE PROVIDERS WHO ROUTINELY SEE NEWBORNS AND BABIES, RATHER THAN THE GENERAL POPULATION, HAS PROVEN HIGHLY EFFECTIVE: A LARGE MAJORITY OF OUR PARTNER COUNTRIES NOW MEET OR EXCEED OUR KPI FOR ENROLLING CHILDREN IN THEIR FIRST YEAR OF LIFE.RECOGNIZING THAT BRACING IS CRITICAL TO LONG-TERM TREATMENT SUCCESS, MIRACLEFEET COLLABORATED WITH STANFORD UNIVERSITY, SUNCAST, AND CLARKS SHOES TO DEVELOP A LOW-COST, HIGH-QUALITY BRACE. LAST YEAR, MIRACLEFEET DISTRIBUTED NEARLY 32,000 PAIRS OF SHOES AND OVER 19,000 BARS (BRACE COMPONENTS) TO 29 COUNTRIES. 7738777 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 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 13 0 1 22 1 0 1 UK 0 0 0 0 0 0 0 0 0 0 X 12 11 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 230 CHAPEL HILL NC 27514 X DAPHNE SORENSEN CEO 40.00 X X 201619 0 16681 CHESCA COLLOREDO-MANSFELD CO FOUNDER/BD MEMBER, (SCHED.O) 4.00 X 18000 0 0 ARO TILDE EIDE CHAIR 6.00 X X 0 0 0 MARK PAVAO TREASURER 2.00 X X 0 0 0 HANS DEKKER SECRETARY 2.00 X X 0 0 0 JOSH HYMAN FOUNDING BD MBR, MED ADV BD CHAIR 2.00 X 0 0 0 MICHELLE COOPER BOARD MEMBER 1.00 X 0 0 0 SUE EITEL BOARD MEMBER 2.00 X 0 0 0 CAROL KARUTU BOARD MEMBER 1.00 X 0 0 0 GREG SCHOTT BOARD MEMBER, (FROM 09/2024) 1.00 X 0 0 0 JACKIE KLABER BOARD MEMBER, (FROM 09/2024) 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 150830 0 7227 JUSTIN MCCARTHY CHIEF DEVELOPMENT & COMMS OFFICER 40.00 X 165213 0 19708 EMMANUEL OTOO DIRECTOR OF PROGRAMS 40.00 X 122355 0 10097 NOLA PATERNI ASSOCIATE DIR. OF COMMS AND MKTNG 40.00 X 110727 0 11500 CAROLINE PERKINSON ASSOCIATE DIR. OF FINANCE 40.00 X 104423 0 10532 873167 0 75745 6 0 1 0 ANNA CUTHEL WELLINGTON PT QUEENSLAND AS TECHNICAL DIRECTOR 107386 1 8526020 69401 8526020 187357 187357 69538 69401 829 137 -829 -692 -692 8152 6095 2057 2057 MISCELLANEOUS 900099 9571 9571 9571 8724313 2057 0 196236 X 5008020 5008020 405418 127345 143308 134765 1509990 493807 439493 576690 46872 10082 14620 22170 122796 40082 37075 45639 132414 41902 39767 50745 19161 9581 5748 3832 43029 26 42990 13 250 250 1570174 1489950 25478 54746 37322 23802 13520 93407 48002 7351 38054 9742 5697 1860 2185 35983 11678 10924 13381 192315 150832 6737 34746 136021 108433 8738 18850 37813 21791 5448 10574 36560 25592 10054 914 SUBSCRIPTIONS 91121 9113 36012 45996 DIGITAL TOOLS & TECH. 60815 60815 INT'L TRAINING 46915 46915 DONATION PROC. FEE 23538 23538 29167 5312 4989 18866 9688843 7738777 840842 1109224 501755 371057 7123026 7358777 9880548 8410218 97236 147482 330953 330679 66139 65344 224773 170799 66264 53974 26435 15861 71512 37982 18163868 16791374 83120 38330 198055 44344 231845 35517 513020 118191 X 5648284 6157563 12002564 10515620 17650848 16673183 18163868 16791374 X -964530 -13135 X 0 1 X 1 0 X 4068100 10521129 14226833 8817161 8526020 46159243 4068100 10521129 14226833 8817161 8526020 46159243 20556540 25602703 2637 4706 33425 130451 187681 358900 2790 3376 11203 10771 9247 37387 46555530 17059 0.54990 0.48620 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 204676 151797 52879 20097 19002 1095 53974 OPERATING LEASE LIABILITY 35517 35517 8810261 65755 20443 86198 8724063 250 250 8724313 9958705 65755 204357 270112 9688593 250 250 9688843 PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE OF RELATED ENTITY INCLUDED IN CONSOLIDATED 20,443. FINANCIAL STATEMENTS AND EXCLUDED FROM REVENUE ON FORM 990, PART VIII. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF RELATED ENTITY INCLUDED IN CONSOLIDATED 204,357. 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 117804 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES PROVIDING TREATMENT TO CHILDREN BORN WITH CLUBFOOT AND TRAINING TO MEDICAL PROFESSIONALS 5248 CENTRAL AMERICA AND THE CARIBBEAN 0 0 FUNDRAISING 11146 EAST ASIA AND THE PACIFIC 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 638025 EAST ASIA AND THE PACIFIC 0 8 PROGRAM SERVICES PROVIDING TREATMENT TO CHILDREN BORN WITH CLUBFOOT AND TRAINING TO MEDICAL PROFESSIONALS 285129 EAST ASIA AND THE PACIFIC 0 1 FUNDRAISING 37794 EUROPE 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 20978 EUROPE 0 3 PROGRAM SERVICES PROVIDING TREATMENT TO CHILDREN BORN WITH CLUBFOOT AND TRAINING TO MEDICAL PROFESSIONALS 116114 EUROPE 0 0 FUNDRAISING 7553 MIDDLE EAST AND NORTH AFRICA 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 231271 MIDDLE EAST AND NORTH AFRICA 0 7 PROGRAM SERVICES PROVIDING TREATMENT TO CHILDREN BORN WITH CLUBFOOT AND TRAINING TO MEDICAL PROFESSIONALS 132027 MIDDLE EAST AND NORTH AFRICA 0 0 BOARD MEETING 15973 NORTH AMERICA 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 14843 NORTH AMERICA 0 0 PROGRAM SERVICES PROVIDING TREATMENT TO CHILDREN BORN WITH CLUBFOOT AND TRAINING TO MEDICAL PROFESSIONALS 205 RUSSIA AND THE NEWLY INDEPENDENT STATES 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 1373 SOUTH AMERICA 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 218889 SOUTH AMERICA 0 7 PROGRAM SERVICES PROVIDING TREATMENT TO CHILDREN BORN WITH CLUBFOOT AND TRAINING TO MEDICAL PROFESSIONALS 176284 SOUTH AMERICA 0 1 FUNDRAISING 2891 SOUTH ASIA 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 777039 SOUTH ASIA 0 7 PROGRAM SERVICES PROVIDING TREATMENT TO CHILDREN BORN WITH CLUBFOOT AND TRAINING TO MEDICAL PROFESSIONALS 191439 SOUTH ASIA 0 1 FUNDRAISING 8658 SUB-SAHARAN AFRICA 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 2987798 SUB-SAHARAN AFRICA 0 25 PROGRAM SERVICES PROVIDING TREATMENT TO CHILDREN BORN WITH CLUBFOOT AND TRAINING TO MEDICAL PROFESSIONALS 895120 SUB-SAHARAN AFRICA 0 7 FUNDRAISING 39584 0 12 0 55 0 67 1232238 5700947 6933185 CENTRAL AMERICA AND THE CARIBBEAN TO FUND CLUBFOOT TREATMENT IN NICARAGUA 55231 WIRE 18180 CLUBFOOT BRACES AND TRAINING MODELS FMV CENTRAL AMERICA AND THE CARIBBEAN TO FUND CLUBFOOT TREATMENT IN GUATEMALA 33506 WIRE 0 CENTRAL AMERICA AND THE CARIBBEAN TO FUND CLUBFOOT TREATMENT IN GUATEMALA 10888 WIRE 0 EAST ASIA AND THE PACIFIC TO FUND CLUBFOOT TREATMENT IN INDONESIA 43815 WIRE 45721 CLUBFOOT BRACES FMV EAST ASIA AND THE PACIFIC TO FUND CLUBFOOT TREATMENT IN INDONESIA 72237 WIRE 619 CLUBFOOT BRACES FMV EAST ASIA AND THE PACIFIC TO FUND CLUBFOOT TREATMENT IN INDONESIA 41552 WIRE 0 EAST ASIA AND THE PACIFIC TO FUND CLUBFOOT TREATMENT IN CAMBODIA 74543 WIRE 0 EAST ASIA AND THE PACIFIC TO FUND CLUBFOOT TREATMENT IN PHILIPPINES 302347 WIRE 51815 CLUBFOOT BRACES FMV EAST ASIA AND THE PACIFIC TO FUND CLUBFOOT TREATMENT IN PHILIPPINES 5282 WIRE 95 CLUBFOOT TRAINING MODELS FMV EUROPE REVISION OF CLUBFOOT TRAINING COURSES 20264 WIRE 0 MIDDLE EAST AND NORTH AFRICA TO FUND CLUBFOOT TREATMENT IN EGYPT 29598 WIRE 11634 CLUBFOOT BRACES AND TRAINING MODELS FMV MIDDLE EAST AND NORTH AFRICA TO FUND CLUBFOOT TREATMENT IN MOROCCO 149351 WIRE 40687 CLUBFOOT BRACES FMV NORTH AMERICA TO FUND CLUBFOOT TREATMENT IN MEXICO 10663 WIRE 4180 CLUBFOOT BRACES FMV SOUTH AMERICA TO FUND CLUBFOOT TREATMENT IN BOLIVIA 21992 WIRE 1413 CLUBFOOT TRAINING MODELS FMV SOUTH AMERICA TO FUND CLUBFOOT TREATMENT IN BRAZIL 7773 WIRE 2327 CLUBFOOT BRACES AND TRAINING MODELS FMV SOUTH AMERICA TO FUND CLUBFOOT TREATMENT IN ECUADOR 54466 WIRE 8729 CLUBFOOT BRACES FMV SOUTH AMERICA TO FUND CLUBFOOT TREATMENT IN PARAGUAY 53382 WIRE 20074 CLUBFOOT BRACES FMV SOUTH AMERICA TO FUND CLUBFOOT TREATMENT IN PERU 41656 WIRE 3571 CLUBFOOT BRACES FMV SOUTH ASIA TO FUND CLUBFOOT TREATMENT IN BANGLADESH 88531 WIRE 0 SOUTH ASIA TO FUND CLUBFOOT TREATMENT IN NEPAL 228579 WIRE 0 SOUTH ASIA TO FUND CLUBFOOT TREATMENT IN PAKISTAN 157220 WIRE 98025 CLUBFOOT BRACES FMV SOUTH ASIA TO FUND CLUBFOOT TREATMENT IN PAKISTAN 57163 WIRE 0 SOUTH ASIA TO FUND CLUBFOOT TREATMENT IN SRI LANKA 81466 WIRE 47947 CLUBFOOT BRACES FMV SOUTH ASIA TO FUND CLUBFOOT TREATMENT IN SRI LANKA 18107 WIRE 0 SUB-SAHARAN AFRICA TO FUND CLUBFOOT TREATMENT IN CHAD 89998 WIRE 0 SUB-SAHARAN AFRICA TO FUND CLUBFOOT TREATMENT IN CHAD 50598 WIRE 23876 CLUBFOOT BRACES FMV SUB-SAHARAN AFRICA TO FUND CLUBFOOT TREATMENT IN COTE D'IVOIRE 26062 WIRE 0 SUB-SAHARAN AFRICA TO FUND CLUBFOOT TREATMENT IN COTE D'IVOIRE 188429 WIRE 47518 CLUBFOOT BRACES FMV SUB-SAHARAN AFRICA TO FUND CLUBFOOT TREATMENT IN THE GAMBIA 27076 WIRE 2785 CLUBFOOT BRACES FMV SUB-SAHARAN AFRICA TO FUND CLUBFOOT TREATMENT IN GUINEA 51275 WIRE 9310 CLUBFOOT BRACES FMV SUB-SAHARAN AFRICA TO FUND CLUBFOOT TREATMENT IN GUINEA BISSAU 15481 WIRE 8246 CLUBFOOT BRACES FMV SUB-SAHARAN AFRICA TO FUND CLUBFOOT TREATMENT IN LIBERIA 134039 WIRE 17656 CLUBFOOT BRACES FMV SUB-SAHARAN AFRICA TO FUND CLUBFOOT TREATMENT IN MADAGASCAR 114523 WIRE 21941 CLUBFOOT BRACES FMV SUB-SAHARAN AFRICA TO FUND CLUBFOOT TREATMENT IN MALI 26083 WIRE 5864 CLUBFOOT BRACES FMV SUB-SAHARAN AFRICA TO FUND CLUBFOOT TREATMENT IN MALI 12171 WIRE 0 SUB-SAHARAN AFRICA TO FUND CLUBFOOT TREATMENT IN MAURITANIA 53194 WIRE 6854 CLUBFOOT BRACES FMV SUB-SAHARAN AFRICA TO FUND CLUBFOOT TREATMENT IN NIGERIA 190642 WIRE 55072 CLUBFOOT BRACES FMV SUB-SAHARAN AFRICA TO FUND CLUBFOOT TREATMENT IN NIGERIA 174736 WIRE 37762 CLUBFOOT BRACES FMV SUB-SAHARAN AFRICA TO FUND CLUBFOOT TREATMENT IN NIGERIA 109701 WIRE 14770 CLUBFOOT BRACES FMV SUB-SAHARAN AFRICA TO FUND CLUBFOOT TREATMENT IN NIGERIA 30292 WIRE 26 CLUBFOOT TRAINING MODELS FMV SUB-SAHARAN AFRICA TO FUND CLUBFOOT TREATMENT IN NIGERIA 26600 WIRE 0 SUB-SAHARAN AFRICA TO FUND CLUBFOOT TREATMENT IN REPUBLIC OF CONGO 46939 WIRE 10731 CLUBFOOT BRACES FMV SUB-SAHARAN AFRICA TO FUND CLUBFOOT TREATMENT IN SENEGAL 97606 WIRE 23141 CLUBFOOT BRACES FMV SUB-SAHARAN AFRICA TO FUND CLUBFOOT TREATMENT IN SIERRA LEONE 109077 WIRE 0 SUB-SAHARAN AFRICA TO FUND CLUBFOOT TREATMENT IN SOMALIA 3082 WIRE 10196 CLUBFOOT BRACES FMV SUB-SAHARAN AFRICA TO FUND CLUBFOOT TREATMENT IN SOUTH SUDAN 16965 WIRE 6758 CLUBFOOT BRACES FMV SUB-SAHARAN AFRICA TO FUND CLUBFOOT TREATMENT IN TANZANIA 471068 WIRE 198 CLUBFOOT TRAINING MODELS FMV SUB-SAHARAN AFRICA TO FUND CLUBFOOT TREATMENT IN TOGO 42252 WIRE 16363 CLUBFOOT BRACES AND TRAINING MODELS FMV SUB-SAHARAN AFRICA TO FUND CLUBFOOT TREATMENT IN UGANDA 347267 WIRE 0 SUB-SAHARAN AFRICA TO FUND CLUBFOOT TREATMENT IN ZIMBABWE 213577 WIRE 0 50 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. X X 0 0 0 0 0 0 0 0 0 DAPHNE SORENSEN CEO 201619 0 0 0 0 0 8416 0 8265 0 218300 0 0 0 JUSTIN MCCARTHY CHIEF DEVELOPMENT & COMMS OFFICER 165213 0 0 0 0 0 7314 0 12394 0 184921 0 0 0 MEREDITH DRISCOLL DIRECTOR OF FINANCE & OPERATIONS 150830 0 0 0 0 0 6355 0 872 0 158057 0 0 0 X 7 69401 FMV 0 0 1 0 PART I, COLUMN (B): THE NUMBER IN COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. 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 SHARED COMPARABLE SALARIES TO THE FULL BOARD WHO THEN AGREED ON A SALARY FOR THE CHIEF EXECUTIVE OFFICER USING CHIEF EXECUTIVE OFFICER SALARIES FOR COMPARABLE ORGANIZATIONS. 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 JANUARY 2025. 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 VII CHESCA RECEIVED COMPENSATION FOR HER ROLE AS A CONSULTANT TO MIRACLEFEET. THEREFORE, THE COMPENSATION REPORTED ON PART VII IS UNRELATED TO HER BOARD DUTIES. FORM 990, PART IX, LINE 11G INTERNATIONAL CONSULTANTS: PROGRAM SERVICE EXPENSES 1,252,867. MANAGEMENT AND GENERAL EXPENSES 24,562. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,277,429. TRANSLATION, RESEARCH AND ASSOCIATION DUES: PROGRAM SERVICE EXPENSES 79,005. MANAGEMENT AND GENERAL EXPENSES 916. FUNDRAISING EXPENSES 1,076. TOTAL EXPENSES 80,997. TREATMENT AND TRAINING: PROGRAM SERVICE EXPENSES 16,344. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,344. OUTREACH AND EDUCATION: PROGRAM SERVICE EXPENSES 141,734. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 53,670. TOTAL EXPENSES 195,404. FORM 990, PART XI, LINE 9: FOREIGN CURRENCY EXCHANGE LOSS -13,135.