2026-08-17T13:17:30-05:00 2025-09-30 WITHUMSMITHBROWNPC 1800 TYSONS BOULEVARD SUITE 800 TYSONS VA 22102 990 2024-10-01 363235550 THE FEDERALIST SOCIETY FOR LAW AND PUBLIC POLICY STUDIES % THE FEDERALIST SOCIETY FEDE 2028228138 1776 I STREET NW Suite 300 WASHINGTON DC 200063774 SHELDON GILBERT PRESIDENT & CEO 2028228138 2026-08-17 true true ISRAEL TANNENBAUM P01589203 3012726000 2026-08-17 2024 2025-03-06 01:10:19Z STEVEN G CALABRESI 1776 I STREET NW SUITE 300 WASHINGTON DC 20006 32474131 false X WWW.FED-SOC.ORG X 1982 TX THE ORGANIZATION PROMOTES INTELLECTUAL DIVERSITY AND THE RULE OF LAW IN THE LEGAL COMMUNITY. IT IS ORGANIZED EXCLUSIVELY FOR CHARITABLE, EDUCATIONAL AND SCIENTIFIC PURPOSES. 13 10 68 6125 0 0 16482333 21412561 1706350 2016338 4355763 6588695 5445 37154 22549891 30054748 323647 573388 0 0 9085057 10160502 0 0 694216 18308815 20965123 27717519 31699013 -5167628 -1644265 48330166 47354180 14302983 13225908 34027183 34128272 X THE FEDERALIST SOCIETY EXISTS TO PROMOTE THE PRINCIPLES THAT THE STATE EXISTS TO PRESERVE FREEDOM, THE SEPARATION OF POWERS IS CENTRAL TO OUR CONSTITUTION, AND THAT IT IS THE DUTY OF THE JUDICIARY TO SAY WHAT THE LAW IS, NOT WHAT IT SHOULD BE. false false 4265582 146592 82355 STUDENT ACTIVITIES: STUDENT ACTIVITIES ARE THE CORNERSTONE OF THE SOCIETY. THE SOCIETY MAINTAINS A CHAPTER AT NEARLY EVERY LAW SCHOOL IN THE NATION. EACH CHAPTER IS COMMITTED TO SPARKING DISCUSSION OF CRITICAL ISSUES THROUGH HIGH-QUALITY DEBATES AND LECTURES FEATURING A THOROUGH ANALYSIS OF CONSERVATIVE AND LIBERTARIAN THOUGHT. THE CHAPTERS HOST MORE THAN 1,000 EVENTS EACH ACADEMIC YEAR. 4174732 40281 257185 SYMPOSIUM AND CONFERENCES - - THE SOCIETY'S STUDENT SYMPOSIUM HAS BEEN ONE OF ITS KEYSTONE EVENTS FOR MORE THAN FORTY YEARS. IN ADDITION TO THE STUDENT SYMPOSIUM, THE SOCIETY HOSTS A PROGRAM OF SEMINARS, CONFERENCES, AND MEETINGS AT WHICH DISTINGUISHED LEGAL SCHOLARS ENGAGE IN DEBATE AND PUBLIC DISCUSSION ABOUT LEGAL ISSUES OF NATIONAL IMPORTANCE. 4933774 2 25070 PRACTICE GROUPS AND NETWORKS - - THE PRACTICE GROUPS AND NETWORKS HOST MORE THAN 200 PROGRAMS EACH YEAR AND CONNECT THE ORGANIZATION'S MEMBERS ALONG AREAS OF LEGAL PRACTICE AND INTEREST. THE PRACTICE GROUPS AND NETWORKS PROVIDE PROGRAMMING THAT IS BASED UPON THE MOST RECENT AND NOTEWORTHY DEVELOPMENTS IN THE LAW. 6436590 22 165356 GENERAL PROGRAM 4001172 0 1566981 LAWYERS ACTIVITIES 2075512 0 0 EXTERNAL AFFAIRS 1944408 386491 12669 FACULTY ACTIVITIES 14457682 386513 1745006 27831770 true true false false false false false false false true true false false true true true true false false false true false false false false false false true true true false false false false false false false false true false false false false false false false false true 368 0 true 68 true false false false false false true true false false false false false false X 13 10 false false false false false false false true true false true true true true true true true true true true false AL AK AZ CO CT DE DC ID IN IA KY LA ME MA MI MO MT NE NV NM ND OH OK OR PA RI SD TX UT VT WA WV WI WY X THE FEDERALIST SOCIETY 2028228138 1776 I STREET NW SUITE 300 WASHINGTON DC 20006 X EUGENE B MEYER DIR./PRES & CEO (THRU 1/2025) 40.0 0.0 X X 753528 0 70617 LEE LIBERMAN OTIS DIRECTOR/SENIOR VICE PRESIDENT 40.0 0.0 X X 463500 0 25530 DEAN A REUTER DIRECTOR OF PRACTICE GROUPS 40.0 0.0 X 411000 0 65708 PETER K REDPATH DIRECTOR OF STUDENT DIVISION 40.0 0.0 X 290000 0 62498 RAYMOND QUIANZON DIRECTOR OF FINANCE 40.0 0.0 X 250000 0 56398 LISA EZELL VP/DIR,LAWYERS CH(THRU 7/2025) 40.0 0.0 X 245000 0 43355 NATHAN KACZMAREK VP & DIR, REGUL. TRANSPARENCY 40.0 0.0 X 232000 0 55167 ALIDA KASS VP & DIRECTOR (THRU 3/2025) 40.0 0.0 X 230000 0 16564 T KENNETH CRIBB JR DIRECTOR 2.0 0.0 X 60000 0 0 JOHN O MCGINNIS DIRECTOR 1.0 0.0 X 6500 0 0 NICOLE STELLE GARNETT DIRECTOR 1.0 0.0 X 2500 0 0 STEVEN G CALABRESI DIRECTOR/CO-CHAIRMAN 1.0 0.0 X X 0 0 0 LEONARD A LEO DIRECTOR/CO-CHAIRMAN 1.0 0.0 X X 0 0 0 DAVID M MCINTOSH DIRECTOR/VICE CHAIRMAN 1.0 0.0 X X 0 0 0 GARY LAWSON DIRECTOR/SECRETARY 1.0 0.0 X X 0 0 0 BRENT O HATCH DIRECTOR/TREASURER 1.0 0.0 X X 0 0 0 DONALD F MCGAHN II DIRECTOR 1.0 0.0 X 0 0 0 EDWIN MEESE III DIRECTOR 1.0 0.0 X 0 0 0 NICHOLAS QUINN ROSENKRANZ DIRECTOR 1.0 0.0 X 0 0 0 SHELDON GILBERT PRESIDENT & CEO (EFF 1/2025) 40.0 0.0 X X 0 0 0 2944028 0 395837 20 false true false CRC ADVISORS INC 950 N GLEBE ROAD SUITE 400 ARLINGTON VA 22203 CONSULTING SERVICES 1003742 FONTEVA INC PO BOX 936929 ATLANTA GA 31193 IT CONSULTING 361669 RETURN ON IDEAS LLC 1846 E ROSEMEADE PARKWAY SUITE 10 CARROLTON TX 75007 CONSULTING SERVICES 216753 JAMES P KELLY III PC 6220 BANNERHORN RUND ALPHARETTA GA 30005 LEGAL SERVICES 205589 FTI CONSULTING MANAGEMENT LTD 909 COMMERCE ROAD ANNAPOLIS MD 21401 CONSULTING SERVICES 190482 8 21412561 220727 21412561 REGISTRATION FEES 900099 1566981 1566981 MEMBERSHIP DUES 900099 449357 449357 2016338 892960 892960 0 0 0 0 0 2196353 5917842 2057288 361172 139065 5556670 5695735 5695735 0 0 0 0 0 0 15616 923 14693 14693 MISCELLANEOUS 900099 22461 22461 22461 30054748 2038799 6603388 329900 329900 243488 243488 0 0 2439509 1673574 552817 213118 0 5969276 5055682 735927 177667 437043 355741 69445 11857 797330 658871 114412 24047 517344 407465 86418 23461 0 701984 701984 47749 47749 0 0 37853 37853 2593636 2222057 272063 99516 231001 226107 4894 812715 454501 319547 38667 0 0 984185 882125 77259 24801 2098279 2039320 38270 20689 311657 311657 7964067 7948807 1050 14210 0 0 186599 164207 18660 3732 53740 8726 45014 RECORDING 2312339 2302780 1902 7657 HONORARIA 1695000 1681000 14000 INFORMATION SERVICES 624841 564395 44546 15900 JOURNAL 201995 201995 107483 99372 8111 31699013 27831770 3173027 694216 833 300 17596190 17158820 5445583 3902577 0 0 0 0 0 0 0 0 18200 35476 579383 868368 2451594 1547946 1049201 903648 13958419 14665994 0 0 0 0 395705 1601276 9286652 8217721 48330166 47354180 1561848 1873052 0 0 1487315 902083 0 0 0 0 0 0 0 0 0 0 11253820 10450773 14302983 13225908 X 20615651 27501283 13411532 6626989 34027183 34128272 48330166 47354180 X -1644265 1278557 466797 X false true X true false X 17605489 31786362 18998099 16482333 21412561 106284844 0 0 17605489 31786362 18998099 16482333 21412561 106284844 17802450 88482394 225636 327781 859273 995616 892960 3301266 0 6293 17565 6605 2272 22461 55196 109641306 7675906 0.80702 0.77118 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10000 10000 10000 10000 10000 10000 10000 10000 10000 10000 0.00000 1.00000 0.00000 false false 892191 204375 687816 920482 848028 72454 638921 495543 143378 903648 DEPOSITS 109083 RIGHT OF USE ASSETS 7927682 BENEFICIAL INT IN CHAR REM TRU 180956 8217721 0 LEASE LIABILITY 10450773 10450773 X 31296375 1278557 923 1279480 30016895 37853 37853 30054748 31662083 923 923 31661160 37853 37853 31699013 PART V, LINE 4 - INTENDED USE OF ENDOWMENT FUNDS: THE SOCIETY'S ENDOWMENT FUND CONSIST OF $10,000 THAT IS DONOR RESTRICTED IN PERPETUITY TO INVESTMENT, EARNED INCOME IS EXPENDABLE FOR CERTAIN RESEARCH PROJECTS. PART X, LINE 2 - UNCERTAIN TAX POSITIONS UNDER FASB ASC 740: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THAT MANAGEMENT OF AN ORGANIZATION EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. MANAGEMENT HAS ANALYZED THE SOCIETY'S TAX POSITIONS AND HAS CONCLUDED THAT AS OF SEPTEMBER 30, 2025 AND 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY IN THE FINANCIAL STATEMENTS. THE SOCIETY IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY TAX PERIODS. IN ADDITION, THERE HAVE BEEN NO TAX RELATED INTEREST OR PENALTIES FOR THE PERIODS PRESENTED IN THESE FINANCIAL STATEMENTS. SHOULD SUCH PENALTIES AND INTEREST BE INCURRED, THE SOCIETY'S POLICY IS TO RECOGNIZE THEM AS GENERAL AND ADMINISTRATIVE EXPENSES ON THE STATEMENT OF ACTIVITIES. PART XI, LINE 2D-OTHER REVENUES INCLUDED ON FORM 990, BUT NOT FINANCIALS: COST OF SALES $923 PART XII, LINE 2D-OTHER EXPENSES INCLUDED ON FINANCIALS, BUT NOT FORM 99O: COST OF SALES $923 Europe (Including Iceland and Greenland) Program Services CONFERENCE & SEMINARS 281642 East Asia and the Pacific Program Services CONFERENCE & SEMINARS 11777 North America Program Services CONFERENCE & SEMINARS 5458 South America Program Services CONFERENCE & SEMINARS 3464 Middle East and North Africa Program Services CONFERENCE & SEMINARS 1523 303864 303864 false false false false false false true YALE LAW SCHOOL PO BOX 208215 NEW HAVEN CT 06520 060646973 501(C)(3) 102400 GENERAL SUPPORT HARVARD LAW SCHOOL 1563 MASSACHUSETTS AVE CAMBRIDGE MA 02138 042103580 501(C)(3) 123000 GENERAL SUPPORT UNIVERSITY OF ST THOMAS 2115 SUMMIT AVENUE ST PAUL MN 55105 410693970 501(C)(3) 104500 GENERAL SUPPORT 3 0 FELLOWSHIPS 3 180000 MISCELLANEOUS TRAVEL 327 116826 PART I, LINE 2 - Organization's procedures for monitoring use of grant: FELLOWS ARE SUBJECT TO A PROCESS OF CONSTRUCTIVE MONITORING THROUGHOUT THEIR FELLOWSHIP. FACULTY AT A HOST LAW SCHOOL FOLLOWS THE PROJECTS COMPLETED BY FELLOWS AND PROVIDES FEEDBACK. THE FACULTY FEEDBACK IS SHARED WITH OUR ORGANIZATION. OUR ORGANIZATION PERIODICALLY DISCUSSES THE FELLOWSHIP WITH EACH FELLOW, ENCOURAGES ATTENDANCE AT ONE OF OUR ORGANIZATION'S WORKSHOPS, AND PROVIDES FELLOWS WITH ASSISTANCE IN THE ACADEMIC CAREER MARKET. X X X X X false false false false false false false false false EUGENE B MEYER DIR./PRES & CEO (THRU 1/2025) 753528 0 0 0 0 0 23992 0 46625 0 824145 0 0 0 DEAN A REUTER DIRECTOR OF PRACTICE GROUPS 411000 0 0 0 0 0 23992 0 41716 0 476708 0 0 0 PETER K REDPATH DIRECTOR OF STUDENT DIVISION 290000 0 0 0 0 0 20167 0 42331 0 352498 0 0 0 NATHAN KACZMAREK VP & DIR, REGUL. TRANSPARENCY 232000 0 0 0 0 0 16134 0 39033 0 287167 0 0 0 LISA EZELL VP/DIR,LAWYERS CH(THRU 7/2025) 245000 0 0 0 0 0 17038 0 26317 0 288355 0 0 0 ALIDA KASS VP & DIRECTOR (THRU 3/2025) 230000 0 0 0 0 0 15994 0 570 0 246564 0 0 0 RAYMOND QUIANZON DIRECTOR OF FINANCE 250000 0 0 0 0 0 17385 0 39013 0 306398 0 0 0 LEE LIBERMAN OTIS DIRECTOR/SENIOR VICE PRESIDENT 463500 0 0 0 0 0 23992 0 1538 0 489030 0 0 0 X 9 220727 FMV false false false PART I, COLUMN B: THE NUMBER IN PART I, COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS. PART I, LINE 8 - CONTRIBUTIONS AND GRANTS: DURING THE CURRENT TAX YEAR 2024 A PAYMENT, IN THE SUM OF $2,000,000, WAS RECEIVED BY THE ORGANIZATION. IN ACCORDANCE WITH ASU 2016-14, ALTHOUGH THE ORGANIZATION DID RECEIVE $2,000,000, THE PAYMENT IS NOT INCLUDED IN CURRENT YEAR CONTRIBUTIONS AND GRANTS INCOME BECAUSE ITS NET PRESENT VALUE WAS PREVIOUSLY REPORTED AS INCOME ON THE 2021 TAX YEAR REPORTING PERIOD. THE ORGANIZATION'S CONTRIBUTIONS AND GRANTS FOR TAX YEAR 2021 REPORTED $31,786,362 IN CONTRIBUTIONS AND GRANTS. IN ACCORDANCE WITH FASB ACCOUNTING STANDARDS UPDATE (ASU) 2016-14, NOT-FOR-PROFIT ENTITIES (TOPIC 958): PRESENTATION OF FINANCIAL STATEMENTS OF NOT-FOR-PROFIT ENTITIES, SUCH SUM INCLUDED THE NET PRESENT VALUE OF A SERIES OF FUTURE PAYMENTS TOTALING $10,000,000. PART III, LINE 4D - OTHER PROGRAM SERVICE ACTIVITIES: LAWYER CHAPTER ACTIVITIES: ========================== PROVIDE ATTORNEYS, BUSINESS LEADERS, POLICY LEADERS, AND OTHERS INTERESTED IN EXAMINING THE LAW WITH AN OPPORTUNITY TO MEET IN VIRTUALLY EVERY MAJOR CITY IN THE UNITED STATES. EACH CHAPTER IS RUN BY LOCAL VOLUNTEER LEADERSHIP AND HOSTS DEBATES, PANEL DISCUSSIONS, AND SPEECHES ON LEGAL MATTERS OF LOCAL AND NATIONAL IMPORTANCE. FACULTY ACTIVITIES: =================== THE FACULTY DIVISION PROVIDES A SETTING FOR CONSTRUCTIVE SCHOLARLY DISCOURSE AND QUALITY SCHOLARSHIP AMONG CONSERVATIVE AND LIBERTARIAN FACULTY AND AMONGST FACULTY AS A WHOLE. GENERAL PROGRAM ACTIVITIES: =========================== THE SOCIETY CONDUCTS OTHER ACTIVITIES ENCOURAGING FAIR, SERIOUS, AND OPEN DEBATE ABOUT THE NEED TO ENHANCE INDIVIDUAL FREEDOM AND THE ROLE OF COURTS IN SAYING WHAT THE LAW IS RATHER THAN WHAT THEY WISH IT WOULD BE. THE SOCIETY IS ABOUT IDEAS. BEYOND OUR STATEMENT OF PURPOSE, WE DO NOT LOBBY FOR LEGISLATION, TAKE POLICY POSITIONS, OR SPONSOR OR ENDORSE NOMINEES AND CANDIDATES FOR PUBLIC SERVICE. PART VI, SECTION A, LINE 1 - EXECUTIVE COMMITTEE: THE EXECUTIVE COMMITTEE OF THE SOCIETY CONSISTS OF SELECTED MEMBERS FROM THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE SHALL MANAGE THE AFFAIRS OF THE CORPORATION AT THE DIRECTION OF THE BOARD OF DIRECTORS. PART VI, SECTION B, LINE 11B - REVIEW PROCESS FOR FORM 990: THE FORM 990 IS PREPARED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM, ENGAGED BY THE SOCIETY'S BOARD, WHICH FORWARDS A DRAFT RETURN TO THE ORGANIZATION'S DIRECTOR OF FINANCE AND THE PRESIDENT FOR THEIR REVIEW. UPON DISCUSSION AND COMMENTS WITH THE CPA FIRM ON THE DRAFT FORM 990, A FINAL DRAFT IS PREPARED AND SENT BACK FOR REVIEW. FOLLOWING REVIEW OF THE FINAL DRAFT, A COPY IS CIRCULATED TO THE ENTIRE BOARD FOR THEIR REVIEW. UPON REVIEW OF THE FORM 990 BY THE BOARD, THEN THE CPA FIRM COORDINATES E-FILING AUTHORIZATION AND COMMENCES THE ELECTRONIC FILING. PART VI, SECTION B, LINE 12 - CONFLICT OF INTEREST POLICY: THE ORGANIZATION'S CONFLICT OF INTEREST POLICY APPLIES TO ALL DIRECTORS, OFFICERS AND EMPLOYEES OF THE SOCIETY. If such individuals become aware of an actual or potential conflict of interest, they must disclose it promptly by following the procedures below: Employees ========== Employees should report any actual or potential conflicts to their supervisor, the human resources director, the director of finance, the president, or a designated and identified member of the board of directors. The President, or his designee, will review the situation and decide what, if any, actions should be taken in response. Directors, Officers and Key Employees (as defined in 990 instructions) ====================================================================== Directors, Officers and Key Employees (as designated under the Form 990 rules) should promptly notify the President or the Chairman of the Board if they become aware of an actual or potential conflict of interest; whether it involves the person or someone else associated with the Society. The President should promptly notify the Chairman of the Board or the Chair of the audit committee of any actual or potential conflict of interest. The Board of Directors, or its designee, reviews actual or potential conflicts of interest involving directors, officers and key employees to determine appropriate steps to manage or resolve situations that may raise conflicts. If there is uncertainty about whether an actual or potential conflict of interest exists, the Board of Directors will consider the matter and make a determination. Additional Procedures Specific to Directors ------------------------------- Where a director has a conflict of interest involving a matter that comes before the Board of Directors or a Board committee, the procedures below apply: 1. the director may not be counted in determining the presence of a quorum at the meeting, even where applicable law permits this. 2. the director must disclose his or her interest in the matter to the other members of the board of directors or board committee, and describe all material facts related to the matter. if the director has a confidentiality obligation that prevents him or her from disclosing any material facts, they must disclose such obligation. 3. the director may answer factual questions from other directors and staff and may briefly state his or her position on the matter. 4. the director must recuse himself or herself from deliberations on the matter. 5. the director will abstain from voting on the matter and will not be present during voting. PART VI SECTION B, LINES 15A/15B-REVIEW PROCESS OF OFFICER COMPENSATION: The Board of Directors or the Executive Committee of the Board of Directors shall, from time to time, review the compensation of the President. THE REVIEW SHOULD CONSIDER THE INTELLECTUAL RIGOR OF THE FEDERALIST SOCIETY'S PROGRAMS AND THEIR INFLUENCE IN LEGAL ACADEMIA AND PUBLIC POLICY DEBATES, THE FUNDRAISING SUCCESS OF THE CURRENT FISCAL YEAR AND THE PROJECTED REVENUE FOR THE NEXT FISCAL YEAR, AND THE OVERALL MANAGEMENT OF THE FEDERALIST SOCIETY STAFF AND IMPLEMENTATION OF ITS PROGRAMMING. THE REVIEW SHALL ALSO CONSIDER THE EXECUTIVE COMPENSATION FOR SIMILAR, APPROPRIATE NATIONAL TAX-EXEMPT ORGANIZATIONS AND SEEK TO MAINTAIN EXECUTIVE COMPENSATION THAT IS COMPARABLE TAKING INTO ACCOUNT THEIR AVERAGE LEVELS OF COMPENSATION, REVENUE AND ASSETS. The Board of Directors provides authority to the President to set salary for all other staff of the Federalist Society. From time to time, the President shall send a review to the Board of Directors his plans to adjust compensation for the Executive Vice President and other senior staff based on the excellent performance of the organization, taking into account compensation comparable to similar national tax-exempt organizations considering their average levels of compensation, revenue and assets. PART VI, SECTION C, LINE 19 - GOVERNING DOCUMENTS, POLICIES & FINANCIALS: ORGANIZATIONAL DOCUMENTS ARE AVAILABLE TO ANYONE WHO REQUESTS THEM. PART VII, SECTION A - COMPENSATION OF OFFICERS, DIRECTORS, ETC.: SHELDON GILBERT WAS APPOINTED AND STARTED HIS PERIOD AS THE PRESIDENT & CHIEF EXECUTIVE OFFICER ON JANUARY 2, 2025; PART VII IS REPORTED PER THE IRS FORM INSTRUCTIONS FOR THIS TAX FILING BASED ON THE 2024 CALENDAR YEAR COMPENSATION RECEIVED. NO COMPENSATION AMOUNT WAS RECEIVED AND IS REPORTABLE FOR GILBERT FOR PART VII PURPOSES AND HIS AVERAGE HOURS REFLECT HIS TIME DURING THE FISCAL YEAR. PART X, LINES 11 & 13 - INVESTMENTS: THE BEGINNING OF YEAR AMOUNT FOR LINES 11 AND 12 WERE COMBINED AS REVIEW OF HOLDINGS CONSISTED OF PUBLICLY TRADED SECURITIES ON A MARKET THAT WAS ORIGINALLY REFLECTED FOR LINE 12. THE CHANGE HAD NO EFFECT ON THE TOTAL ASSETS, LIABILITIES, NOR NET ASSETS. PART XI, LINE 9 - OTHER CHANGES IN NET ASSETS: $466,797 CHANGE IN BEGINNING NET ASSETS DUE TO FINANCIAL STATEMENT WAS ISSUED AFTER THE FILING OF THE TAX YEAR FORM 2023 RETURN. UPON REVIEW OF THIS AMOUNT, IT WAS DISCUSSED AND DETERMINED THAT THE AMOUNT IS NOT SIGNIFICANT FOR AMENDING THE 2023 FORM 990.