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        <BusinessNameLine1Txt>Jean M Smith EA</BusinessNameLine1Txt>
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        <CityNm>Carlsbad</CityNm>
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        <BusinessNameLine1Txt>PALOMACY PIGEON AND DOVE ADOPTIONS</BusinessNameLine1Txt>
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      <InCareOfNm>% JENNA CLOSE</InCareOfNm>
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      <ActivityOrMissionDesc>PREVENT ANIMAL CRUELTY PARTICULARLY FOR DOMESTIC PIGEONS AND DOVES THROUGH MEANS SUCH AS EDUCATION, RESCUE, VET CARE AND REHOMING.</ActivityOrMissionDesc>
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      <Desc>ATTENDED 41 OUTREACH AND HUMANE EDUCATION EVENTS. ATTENDANCE AT THESE EVENTS IS MADE POSSIBLE BY BOTH STAFF AND VOLUNTEER PARTICIPATION. IN ADDITION, THE FOLLOWING PROGRAMS COMPLETED OUR OUTREACH AND ADVOCACY SERVICES: PHONE LINE HELP PROGRAM, ONLINE HELP GROUP, WEBSITE LIBRARY, FOSTER PROGRAM, ADOPTION PROGRAM, REFERRAL PROGRAM, RESCUE PROGRAM AND RETENTION PROGRAM WHERE ADOPTERS RECEIVE LIFELONG HELP FOR THEIR BIRDS.</Desc>
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        <Desc>PALOMACY PIGEON AND DOVE ADOPTIONS PROVIDED EXTENSIVE MEDICAL TREATMENT FOR 67 RESCUED PIGEONS AND DOVES. THIS VETERINARY CARE IS LIFE SAVING AND INTEGRAL TO THE REHABILITATION AND ADOPTION OF THESE OTHERWISE ABUSED, NEGLECTED AND ABANDONED ANIMALS.</Desc>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
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          <AddressLine1Txt>2785 FRANKLIN CANYON RD</AddressLine1Txt>
          <CityNm>MARTINEZ</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94553</ZIPCd>
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        <PurposeOfGrantTxt>BUILD AVIARY</PurposeOfGrantTxt>
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        <FormAndLineReferenceDesc>Monitoring procedures (Part I, line 2)</FormAndLineReferenceDesc>
        <ExplanationTxt>UNDER A WRITTEN GRANT AGREEMENT WITH ANIMAL LIBERATION TEMPLE, THE ORGANIZATION DISBURSES THE GRANT IN TWO INSTALLMENTS: AN INITIAL PAYMENT AT THE START OF THE PROJECT AND A SECOND PROGRESS PAYMENT AFTER COMPLETION OF THE AVIARY PLATFORM AND FLOORING. FUNDS ARE REQUIRED TO BE USED SOLELY TO CONSTRUCT A PREDATOR AND RODENT PROOF AVIARY MEETING PALOMACYS STANDARDS FOR 44 RESCUED PIGEONS, WITH A REQUIRED COMPLETION DATE OF AUGUST 31, 2024. THE GRANTEE SUBMITS A CONSTRUCTION BUDGET, PROGRESS REPORT(S), AND A FINAL REPORT WITH SUPPORTING INVOICES AND PHOTOS EVIDENCING COMPLETION. MANAGEMENT REVIEWS ALL DOCUMENTATION FOR CONSISTENCY WITH GRANT TERMS AND MAY CONDUCT A SITE VISIT BEFORE RELEASING THE PROGRESS PAYMENT.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <FormAndLineReferenceDesc>Amended return information</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>PALOMACY PIGEON AND DOVE ADOPTIONS HAD ANNUAL MEETINGS THAT ARE NOW HELD QUARTERLY AND ARE CONTEMPORANEOUSLY DOCUMENTED.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Committee meeting documentation Part VI line 8b</FormAndLineReferenceDesc>
        <ExplanationTxt>PALOMACY PIGEON AND DOVE ADOPTIONS DOES NOT HAVE COMMITTEES. ALL DECISIONS ARE MADE BY THE ENTIRE GOVERNING BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL BOARD OF DIRECTORS RECEIVE A PDF DRAFT COPY OF THE FORM 990 PRIOR TO FILING. AFTER REVIEWING THE DRAFT, ANY PROPOSED REVISIONS ARE DISCUSSED VIA VIRTUAL MEETING. AFTER A VOTE TO APPROVE THE FINAL VERSION, THE FORM 990 IS SUBMITTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Conflict of interest policy compliance Part VI line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATIONS BYLAWS CONTAIN RULES TO DEFINE AND PREVENT CONFLICTS OF INTEREST. THESE BYLAWS ARE REVIEWED BY ALL BOARD OF DIRECTORS ON AN ANNUAL BASIS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST, TAX RETURNS, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST GIVEN SUFFICIENT AND REASONABLE ADVANCE NOTICE. THE ORGANIZATIONS CONTACT INFORMATION IS AVAILABLE ON THE WEBSITE AND ALL SOCIAL MEDIA PLATFORMS.</ExplanationTxt>
      </SupplementalInformationDetail>
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</Return>