2026-08-14T15:43:48-07:00 2026-06-30 990 2025-07-01 822274818 PARTNERS FOR BETTER FUTURES PART 4153174913 1275 Fairway Drive Los Altos CA 94024 Daniel Kipp Treasurer 4153174913 2026-08-14 2025 2025-03-06 01:10:19Z Andrew Lederer 1275 Fairway Dr Los Altos CA 94024 754095 0 X www.partnersforbetterfutures.org X 2017 CA Partners for Better Futures (PBF) helps improve the lives of poor people around the world, primarily focusing on children and education. PBF does this by partnering with local organizations that are deeply involved in their own communities, and participating in carefully evaluated projects and programs. There are three programs within PBF: Build a School in Burma (BSB), Build a School in India (BSI), and APC School - Philippines (APC). Prior to the PBF's founding these programs had each operated for several years through "fiscal sponsors." In 2018 these operations joined together in a shared purpose, to help produce better futures for under-served people around the world. 5 1 0 5 0 0 523134 750163 0 0 0 3932 0 0 523134 754095 660636 665375 0 0 27425 29692 0 0 1391 19387 4432 707448 699499 -184314 54596 248502 303097 0 0 248502 303097 Partners for Better Futures (PBF) helps improve the lives of poor people around the world, primarily focusing on children and education. PBF does this by partnering with local organizations that are deeply involved in their own communities, and participating in carefully evaluated projects and programs. There are three continuing programs within PBF: Build a School in Burma (BSB), Build a School in India (BSI), and APC School Philippines (APC). In FY 2025 BSB made grants for new buildings for several schools, and made grants for projects including water and sanitation systems, and solar lighting systems. BSI made grants to support education for underserved children in India. APC made grants to the APC School in the Philippines. 0 0 230521 200082 177937 The "Build a School in Burma" (BSB) program makes grants to support construction of school buildings in Myanmar. These grants have been fewer since the Febuary 2021 coup, which upended much of the country. This year BSB also supported education for Myanmar refugees, by making grants for construction of "Community Learning Centers" in bordering countries, primarily Thailand. BSB also provided help to schools that needed new furniture and sanitary facilities to support growing enrollments, and helped repair existing buildings. Overall, BSB has worked to provide safe, secure learning environments for students in poor, underserved communities, including refugees. 98550 98550 93201 "APC School" program made grants to support ongoing operations of Apu Palamguwan Cultural Education Center (APC) which provides an integrated and holistic education for the indigenous children and youth along the Pantaron Range of Mindanao, Philippines. The APC school works to promote and deepen cultural understanding while providing approximately 400 indigenous children with the knowledge and skills they need to confidently relate with mainstream Philippine society and advance in the formal education ladder. 368742 368742 482871 The Build a School in India (BSI) program made several grants to increase access to education primarily to disadvantaged students in rural India. This included the following grants: Anandakshan; ASHA Action Self Reliance Hope; Cochlea Pune Hearing & Speech; Holistic Education Mission; Kiran Educational Trust - Foundation Academy; Mata Balak Utkarsha Pratishtha; Sondara; Spandan School; Srotoshwini Trust; and Unnatia Institute. Each of these organizations met India's strict criteria under the Foreign Contribution Regulation Act (FCRA) The FCRA is the primary legal framework regulating how India's non-governmental organizations (NGOs), charities, and individuals receive and utilize foreign funding. Regulated strictly by the Ministry of Home Affairs (MHA), the laws ensure that foreign funds are used for approved social, educational, religious, cultural, or economic purposes and do not impact national security. 0 0 0 697813 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 X 0 0 0 1 0 0 0 0 0 0 0 0 X 5 1 0 0 0 0 0 0 0 1 1 1 0 1 0 0 0 0 0 0 CA X Daniel Kipp 4153174913 1275 Fairway Drive Los Altos CA 94024 Naing Lin Swe Country Director - Burma 40 0 X 26192 0 0 Andrew Lederer President 15 0 X X 0 0 0 Daniel Kipp Treasurer 10 0 X X X 0 0 0 Robert G Cornwell Vice President 10 0 X X 0 0 0 Mark Kirchen Secretary 10 0 X X X 0 0 0 Joyce McKinney Board member 1 0 X 0 0 0 26192 0 0 0 0 0 0 0 0 0 0 0 0 750163 0 750163 0 3932 0 0 3932 0 0 0 0 0 0 0 0 0 0 0 0 0 0 754095 0 0 3932 0 0 0 0 665375 665375 0 0 27192 27192 0 0 0 0 0 0 1000 1000 0 0 0 0 0 0 1500 1500 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 392 377 15 280 0 280 0 0 0 0 0 0 0 0 2369 2369 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Donation processing 1391 0 0 1391 0 0 0 0 699499 697813 295 1391 226370 186320 22132 116777 248502 303097 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 0 0 0 0 248502 303097 248502 303097 248502 303097 X 54596 0 0 0 0 -1 X 0 0 0 X 606261 316185 270017 523134 750162 2465759 0 0 0 0 606261 316185 270017 523134 750162 2465759 1040998 1424761 0 10826 3932 14758 0 0 0 0 0 2480517 0.57438 0.56724 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 East Asia and the Pacific 0 1 Grantmaking PBF activities in the region are in two programs, the APC School in the Philippines, and the Build a School in Burma program (in Thailand in Myanmar). The APC School is an ongoing grant for operations of a public school, a nonprofit public school that educates children in remote area of the Philppines, operating under the auspices of the Catholic church. The Build a School in Burma program primarily builds classroom buildings for schools for Myanmar, and in villages in the border area with Thailand. The schools in Thailand, which are called "Learning Centers", primarily provide education for children of migrant workers and refugees. 329810 South Asia 0 0 Grantmaking The Build a School in India (BSI) primary makes grants. BSI's commitment extends beyond traditional school systems, which often face challenges such as under-resourced classrooms, outdated curricula, and lack of support services. We partner with schools and social service organizations that provide a comprehensive education, including both academic learning and life-skills development. With BSI's help, these institutions are able to deliver an education that offers students not just knowledge, but the tools to thrive in a competitive world. At present, BSI supports over 4,500 students across different entities. These include primary and secondary schools, community-based learning programs, vocational training centers, and income-generation initiatives for women. 369689 0 1 699499 East Asia and the Pacific Apu Palamguwan Cultural Education Center - Philippines. (APC). This grant partially funded ongoing operation of an accredited school that for more than twenty years has provided primary education, and has recently added secondary education, to children and youth in indigenous communities in the southern region of the Philippines. The school utilizes community resources and incorporates awareness of local issues into various learning experiences. The mission of APC is to provide an integrated, holistic, and culturebased education for indigenous children and youth. This is achieved by promoting anddeepening the children's understanding of their unique culture, while providing knowledge and skills that enable them to confidently relate with mainstream Philippine society. This involves instruction in four languages, including English. 98250 Wires to grantees bank account 0 South Asia Anankdakshan Learning Center, India, a grant for operating expenses. Anandakshan Learning Space (ALLS) is a grammar school in India founded in 2014 by a group of middle-class families with the goal of providing a high-quality education with a non-traditional teaching philosophy to their children. BSI proposed and ALSS agreed to expand and adjust the enrollment at the school so that at least 25% of the students will be from underserved and less advantaged families. BSI's grant subsidizes the cost of enrolling students who are not able to pay the normal fees. The school currently has an enrollment of close to 200 students. 21310 Wire to grantees account at State Bank of India (SBI) 0 South Asia Cochlea Pune Hearing & Speech, India, a grant for operating costs. The organization helps children with severe hearing impairment. Cochlea Pune arranges for children born deaf (4 out of1,000 babies are born deaf) to be surgically fitted with a device wired into their brain, whereby the brain can "learn" what sounds mean. The grant was for the teaching of children (0-6 years old) who have the device need to have their brain trained to learn sounds that allow the child's brain to convert the signal so the child can understand the sounds as words and learn to speak understandably. Cochlea Pune provides a special and intensive training program for the child and a parent who are both trained and educated as partners over a 4-year period. The training program is full-time, all day for 5-days each week with a very high ratio of teachers to child-parent from one teacher to one child-parent up to one teacher for four student-parent participants. 5361 Wire to grantees account at State Bank of India 0 South Asia Holistic Education Mission, India, (HEM) a grant for part of operating costs. HEM is a school that mainly serves the needs of 200-225 poor and orphan children, youth, women and the rural poor. HEM mainly works with the tribal "Dang" people spread around Dang, Valsad, Navsari, and Silvassa regions. Multiple tribes such as the Warli, Kunbi, and the Bhil call this region home, and are together knowns as Dangi's or Kukna's. These people are largely dependent on farming for their livelihood, now that the forests they depended on for their sustenance have disappeared. These are historically neglected people with high levels of illiteracy and limited outside help. Grant funds were used for the school's operations, including teacher salaries and classroom equipment including desks, books, whiteboards, etc. 67957 Wire to grantees account at State Bank of India 0 South Asia KIRAN EDUCATIONAL TRUST (KET) and THE FOUNDATION ACADEMY SCHOOL (TFA), India, a grant to pay a significant portion of the budget for operations - for teacher and staff salaries, plus other operating expenses. It is for one-year and may be extended year-by-year per reporting about the existing school and progress towards an expansion of the school (which will be in a different location from the existing school.) KET is a nonprofit, non-government, social service society. It was founded in 2018 with the collective efforts of a few committed citizens with a view to provide services in Purba Medinipur District, West Bengal. A primary service has been to provide a quality education to children. It gives priority to underserved children and women's empowerment through job opportunities and promotion of education and expansion of skills for job opportunities. TFA is a school developed by KET. 10527 Wire to grantees account at State Bank of India 0 0 South Asia Mata Balak Utkarsha Pratishthan (MBUP), India, a grant for operating costs and fund development. MBUP is a multi-social service organization serving a large rural area and is driven by the goal of services for the empowerment of rural women and their children. Utkarsh Vidyalaya, the largest program of MBUP, is a school serving approximately 1,800 students from pre-KG through high school. There is also a vocational training program for young adults and older students to learn income providing skills. 87492 Wire to grantees account at State Bank of India 0 South Asia Sondara Gurukulam Education Center, India, a grant for operating costs and education equipment and supplies. Sondara Gurukulam is primarily a residential school serving 200-250 students from KG through high school. A few students are from local villages. The already low fee structure is totally waived for non-residential students, although their families may contribute edible agricultural products that are used for meal-making. Grants are provided for a range of needs that were successfully met, including equipment, supplies, and development of new curriculums. 45287 Wire to grantees account at State Bank of India 0 South Asia Spandan School for Mentally Challenged, a grant for part of operating expenses. Spandan School for Mentally Challenged was incorporated in 1975 by The Banyan City Jaycees Education Trust, as part of an effort to make individuals with intellectual disability (IID) an able part of society. What started as a small institution with 12 children has now grown, in 48 years, into an integrated facility covering the needs of approximately 200 individuals with Cerebral Palsy, Downs Syndrome, Autism, Intellectual Disability and many more. The aim is to provide an education system combined with various therapies such as speech & communication, physiotherapy, occupational therapy and sensory integration therapy to all individuals that are enrolled within the institution from time to time. Spandan also strives to makes adult individuals groomed and self-reliant to be able to find jobs and earn a livelihood in local industrial settings 18490 Wire to bank account at State Bank of India 0 South Asia Srotoshwini Trust, India, a grant for part of operating costs of Pashwala school. The primary costs are the salaries for teachers and staff. Other allied educational development activity expenses include the purchase of teaching materials and equipment (for teachers and children), supplies for special events and transportation for field trips. Srotoshwini Trust is a nonprofit, social service organization founded in 2010 by a group of individuals with a view to provide a quality education to the underprivileged children of the local society. It gives priority to underprivileged children's holistic education and women's empowerment through job opportunities and promotion of education. Srotoshwini Trust's Pathshala program is a residential, informal school located in Vadodara, Gujarat. This school is dedicated to providing a quality education in Gujarati language for underprivileged children. Currently, approximately 100 children participate. 6602 Wire to grantees account at State Bank of India 0 South Asia Unnati Institute, India, a grant for part of operating expenses. BSI's Agreement with Unnati is to support activities to work with children to improve their abilities to access to a quality education in a formal, school educational program. The children are from the age groups of 6-9, 10-14 and from 15 years onward. The children are mostly from tribal groups and often do not speak the state language of Marathi, which is used in schools. The activities include working with children to develop reading skills, nurture reading habits, improve literacy and vocabulary knowledge, learn writing in English and Marathi, provide libraries with books in schools and in the community. Unnati will also work with government systems at village, block, district, state and national level to provide support in developing programmes for strengthening structures and systems in the areas of quality education in a safe and exploitation-free environment. 32970 Wire to grantees account at State Bank of India 0 East Asia and the Pacific Ar Yong Oo Learning Center, a grant for a new school building, for a school that educates mostly Burmese migrant and refugee children. A badly needed new building was completed, and provides a safe learning environment for 150 children in Myanmar. The new school building eliminates risks posed by termite-damaged columns, cracked flooring, and water leakage. Students and teachers have a structurally sound and hazard-free classroom space. With a properly constructed facility that prevents rainwater intrusion, lessons no longerneed to stop during rainfall. This ensures consistent teaching and improved learning outcomes for the two grade groups and Kaw Saw Naw students. The removal of damaged flooring and infestation-prone areas will reduce exposure to harmful insects and unsafe conditions, creating a healthier environment for all students. 9712 Wire to PBF Country Director who disbursed funds 0 East Asia and the Pacific DKN School, grant for new building and renovations to existing. This school in Burma has been operating for over 15 years. The existing wooden school building, measuring 60 by 25 feet, currently accommodates a large number of students without any internal classroom partitions. For the current academic year, a total of 156 students from nursery through Grade 8 are attending the school. The teaching staff consists of 11 trained educators serving under a regional faith-based education ministry, all of whom relocated to the village from a major delta region in the country. Because of the central village's critical, highly accessible location relative to other settlements, it naturally serves as an educational hub.The local ethnic education department plans to upgrade the facility into a formal middle school, provided that adequate school infrastructure can be secured. This grant provided new buildings and renovated existing buildings, to provide a safe learning environment for students. 29339 Wire to PBF Country Director who disbursed funds 0 East Asia and the Pacific Karen State, Burma Primary School, this grant funded the construction and furnishing of a new primary educational facility serving approximately 100 rural students (Nursery to Grade 6). Due to regional instability, a high number of displaced families rely on the local center. Prior to the project, severe termite infestation had structural columns in a dangerous, irrreparable state, forcing students into makeshift auxiliary spaces built without proper flooring or walls, relying instead on temporary plastic sheeting for protection. The grant successfully mitigated these safety risks by constructing a new 144-square-meter, three-classroom school building. The finished structure features a brick foundation, stable concrete floors, metal hollow columns, weather-resistant ceilings, and secure brick and concrete board classroom partitions. The project also completely furnished the new learning spaces with 40 durable student desk sets, 3 teacher desk sets, and 3 instructional whiteboards. 19270 Wire to PBF Country Director who disbursed funds 0 East Asia and the Pacific Refugee Camp high school, a grant that successfully upgraded critical educational furniture and sanitation infrastructure at a high school in Tak Province, Thailand, directly benefiting 520 students (Grades 1 to 12). Escalating regional instability and forced displacement had caused an influx of new families into the camp, resulting in a severe strain on educational infrastructure. Prior to the project, students used deteriorated bamboo furniture that required constant repair, and the school's limited latrines were structurally compromised and non-functional, creating major health and retention risks for secondary students. The grant fully resolved these facility shortages. It supplied and installed 135 durable, integrated student desk and bench sets (serving 270 middle and high school students), 10 teacher desk and chair sets, and 10 large instructional whiteboards. Additionally, the project constructed a new four-room gender-segregated latrine block. 11855 Wire to PBF Country Director who disbursed funds 0 East Asia and the Pacific Migrant Learning Center sanitation and facilities upgrades, this grant successfully upgraded critical facilities at an established learning center serving approximately 50 Myanmar migrant children in Chonburi Province, Thailand. Prior to the project, the center's ten-year-old facilities were severely deteriorated; an overflowing latrine located adjacent to the kitchen created an unhygienic environment, hazardous odors, and major food safety concerns during the rainy season. Furthermore, a severe shortage of proper classroom furniture forced young students to sit on the floor during lessons and meal times. The grant fully resolved these health and environmental issues by constructing a new, separate two-room latrine block with an engineered drainage system at the rear of the campus. It also funded the construction of a spacious, standalone 28-square-meter kitchen facility to ensure safe, hygienic food preparation, and provided 20 durable student desk and chair sets, 9167 Wire to PBF Country Director who disbursed funds 0 East Asia and the Pacific Sagaing Burma nunnery preschools disaster assistance, this grant funded emergency earthquake recovery and educational reconstruction across five vulnerable monastic nunnery schools in a disaster-affected region of Myanmar. Following a catastrophic earthquake that entirely collapsed existing reinforced concrete facilities, this project restored safe, secure housing and classroom spaces for highly vulnerable student populations, including internally displaced children from neighboring conflict zones. For the primary site, the project financed the construction of an 18-foot by 24-foot, two-story wooden and brick facility built on a salvaged foundation, directly benefiting approximately 58 young students. For four additional impacted partner schools, the grant funded the construction of small, durable lightweight steel-structure residential shelters. This initiative successfully restored immediate access to compulsory basic education and provided safe, climate-protected sanctuaries. 15580 Wire to PBF Country Director who disbursed funds 0 East Asia and the Pacific Sagaing Burma orphanage and ECCD building, a grant that successfully financed the reconstruction of a permanent school building at an residential monastic orphanage and Early Childhood Care & Development (ECCD) center. Severe seismic activity had completely leveled the institution's primary brick facility, leaving 81 vulnerable primary students (Kindergarten through Grade 6) to study in an unsafe, open-air pavilion exposed to rain, wind, and low temperatures. The grant successfully restored a secure learning environment by constructing a new, one-story lightweight steel structure measuring 70 feet by 30 feet. Built on a durable brick foundation and plinth, the finished facility features three weather-protected classrooms, a six-foot wide front corridor, and an integrated administrative office space. The completed structure is designed for multi-purpose utility, serving as stable, daylight classrooms and as an evening shelter for the residential orphans. 16386 Wire to PBF Country Director who disbursed funds 0 East Asia and the Pacific Special Education facility, a grant successfully funded the relocation and comprehensive construction of a specialized educational facility serving approximately 50 Myanmar migrant children with severe physical and cognitive disabilities (including Autism, ADHD, Down Syndrome, and Cerebral Palsy). The new structure utilizes a flexible, weather-resistant steel-and-frame build on elevated concrete footing columns to prevent seasonal water accumulation. The layout delivers two specialized classrooms, a multi-purpose assembly hall, an administrative store room, an integrated water supply system, and a custom two-room accessible latrine block. The facility was fully furnished with specialized classroom furniture and features a newly cleared, sand-filled accessible outdoor therapeutic playground. Project oversight, local monitoring, and legal protection were coordinated alongside registered border education committees and foundational welfare groups. 44514 Wire to PBF Country Director who disbursed funds 0 East Asia and the Pacific Migrant Learning Center, Tak Province Thailand, this grant successfully funded the relocation and construction of a semi-permanent educational facility serving approximately 200 displaced Myanmar migrant students (Nursery to Grade 9). Political instability in the region had caused an influx of families to the border area, doubling enrollment and leaving the previous facility overcrowded. Furthermore, the old site was situated on low-lying ground and suffered severe, chronic flooding that repeatedly halted classes and destroyed resources. To secure an uninterrupted education, the school was successfully moved to a higher-ground, flood-free plot. The grant fully delivered a new 280-square-meter steel-frame structure partitioned into 5 ventilated classrooms with concrete flooring. It also completed a new 4-room gender-segregated latrine block and fully equipped the space with 40 student desk sets, 5 teacher desk sets, and essential learning supplies. 27325 Wire to PBF Country Director who disbursed funds 0 East Asia and the Pacific Chedi Kho Migrant Learning Center sanitation, this grant funded an urgent sanitation infrastructure and health restoration project. This learning center is near Mae Sot, Tak Province, Thailand, along the Myanmar border. The center provides basic education, medical referrals, and nutrition programs to 180 vulnerable children (grades 1-6). The previous system had been damaged by flooding and had become unsafe. The completed project financed the total demolition of the failed infrastructure and the construction of a new, durable five-room sanitation block. To optimize resources, the new latrines were built on the existing footprint with upgraded, deep-pit septic tanks. Two rooms were equipped with specialized shower fixtures to serve the orphaned children residing in the onsite dormitory. Supported by local volunteer labor from the migrant community for demolition and site clearance, the project successfully delivered a safe, dignified, and hygienic learning environment. 6822 Wire to PBF Country director, disbursements by school representative 0 East Asia and the Pacific Preschool in Myitkyina, Burma, this grant funded construction of a new building for a Preschool (Early Childhood Care and Development - ECCD) project in Myitkyina. The completed project provided a brand-new, safe educational facility dedicated to early childhood education for regional children and families displaced by war. Expenditures were made by local school representative fore materials, labor and logistics. This project was a collaboration with New Life Villages, which PBF has worked with on previous projects. Receipts, operational expense logs, and photographic documentation verify proper use of funds and full project completion. 8000 Wire PBF Country director, disbursed by grantree's local rep 0 10 11 0 0 0 0 0 0 Schedule F, Part I, Line 2 Organization's procedures for monitoring the use of grant funds outside the United States:Grant proposals are received from outside organizations, and are reviewed by PBF board members. Review criteria include: Does the purpose fit our mission? Is there a true need? Has the grantee shown competency and integrity? Are funds available? And is the budget reasonable? PBF uses an information system, "Slack", to record and make available to board members and other key persons certain documents, that facilitate and support pre-approvals of grants, and support follow-up on both active and completed grants. Included documents include proposals, grant documents, budgets, funding records, reports, and in most cases photos (particularly for construction, renovations, school furniture.) Grants are only made once board members are satisfied that all criteria have been met. Following that, grant fund payments are generally made in tranches, subject to satisfactory progress and reporting. Prospective grantees in India must also meet India's strict Foreign Contribution Regulation Act (FCRA) which is India's law regulating foreign monetary donations to non-governmental organizations (NGOs) and individuals. The FCRA restricts the NGO's admin expenses to 20% of total, restricts the types of activities it can perform, prohibits sub-granting, mandates use of a specific bank, and bans certain entities. PBF verifies and monitors prospective grantees compliance with the FCRA. Grants in Burma and Thailand are generally for construction of new school buildings, or renovation or improvements to existing buildings. PBF's Country Manager meets with the grantee leaders and school committees before grants are made. During the period of the grant, PBF's Country Manager generally oversees construction, and controls and disburses funds. In a few cases, the Country Director oversees disbursements through a local representative of grantees. During the grant period PBF receives progress photos, and after completion receives photos evidencing the successful completion of the grant project. Regarding the school in the Philippines that receives grants from PBF, the Apu Palaunguang Cultural Center School (APCCS), APC Educational Center is a registered non-stock, non-profit corporation under the laws of the Republic of the Philippines, and is formally recognized by the Philippine Department of Education as an Indigenous Peoples Education (IPEd) school. PBF regularly receives and reviews detailed reports from the school. A PBF board member closely monitors the APC schools activities and its use of PBF's grant fund. For all grants, PBF board members review progress reports and reports after completion. After grants are completed, PBf request the return of unspent funds, if any. Form 990, Part V, Line 3b Short term investment accounts earned 3,962. Included in Column A, revenue, and in Column D: Revenue excluded from tax under sections 512. 513 or 514. Form 990, Part VI, Section A, Line 9 Daniel Kipp, Treasurer, 421 Hadley Ct, Lincoln CA 95648; Joyce McKinney, Board Member, 1801 Wedemeyer St. Unit 524, San Francisco CA 94129; Robert Cornwell, Vice President, 31 Fair Oaks St. San Francisco CA; Mark Kirchen, Secretary, 3402 Punta Alla Unit B, Laguna Woods CA 92637 Form 990, Part VI, Section B, Line 11b The Treasurer prepares a draft version of the 990 form and posts to the "Slack" system, with a notification to all board members, for their review. This includes board members who manage the three programs - so particular attention to the information about their respective programs, including grants. After the review process, the Treasurer then submits the report to the IRS (and also prepares and submits the report for the State of California.) The Treasurer then posts the final reports to the Slack system, and uploads it the the PBF website. Form 990, Part VI, Section C, Line 19 Documents including 990 Forms and 1023 filings are made available on the organization's website www.partnersforbetterfutures.org. Websites for the 2 largest programs also linked back to the PBF website, making these documents available to interested parties. The program websites are www.buildachoolinindia.org, and www.buildaschoolinburma.org. Form 990, Part XI, Line 9 Rounding difference