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        <FormAndLineReferenceDesc>SCHEDULE F, PAGE 1, PART I, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS GOOD NEIGHBORS USA IMPLEM ENTS ITS INTERNATIONAL ACTIVITIES THROUGH THE FIELD OFFICES OF GOOD NEIGHB ORS INTERNATIONAL, AN AFFILIATION ORGANIZED IN KOREA. PROGRAMS FUNDED BY G OOD NEIGHBORS WOULD INCLUDE STAFF ASSISTANCE, WHERE A TECHNICAL SPECIALIST WILL WORK WITH AND VISIT GOOD NEIGHBORS FIELD STAFF IN THE RESPECTIVE COU</ExplanationTxt>
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        <FormAndLineReferenceDesc>SCHEDULE F, PAGE 1, PART I, LINE 3</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4C</FormAndLineReferenceDesc>
        <ExplanationTxt>CHILD SPONSORSHIP. GNU SPONSORED 2,715 CHILDREN AGES FROM 4 TO 18 IN GUATEMALA, NICARAGUA, HAITI, DOMINICAN REPUBLIC, MALAWI, CHAD, NIGER, AND NEPAL RESPECTIVELY. GNU'S CHILD SPONSORSHIP PROGRAM IS DESIGNED TO COMBAT THREE CRITICAL PROBLEMS THAT CHILDREN IN DEVELOPING COUNTRIES FACE: LACK OF EDUCATION, POOR NUTRITION, AND LITTLE TO NO ACCESS TO AFFORDABLE MEDICAL CARE. CHILD SPONSORSHIP PROGRAM ENCOURAGES DONORS TO MAKE A MONTHLY COMMITMENT THAT COVERS A CHILD'S TUITION, UNIFORM, SCHOOL SUPPLIES, BOOKS, LUNCHTIME MEALS, AND MEDICAL CARE. THIS PROGRAM NOT ONLY PROVIDES THOSE IN NEED WITH AID BUT ALSO COMBATS SOME OF THE DIRECT SOURCES OF POVERTY, INCLUDING ILLITERACY, POOR HEALTH, AND LACK OF SKILLS NEEDED FOR JOB PLACEMENT. IT'S AN ECONOMICALLY SUSTAINABLE, COMMUNITY-BASED SOLUTION THAT INVESTS IN CHILDREN, GIVING THEM THE RIGHT OPPORTUNITIES TO ONE DAY BE PRODUCTIVE ADULTS WHO CONTRIBUTE POSITIVELY TO THEIR SOCIETY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>EDUCATION &amp; OTHER PROJECTS. EDUCATION PROJECT FOCUSES ON ADVOCATING THE RIGHTS OF A CHILD TO ACCESS EQUAL EDUCATION. GNU ENABLES INDIVIDUALS, ESPECIALLY GIRLS WHO ARE LESS LIKELY TO RECEIVE STANDARD EDUCATION, BY PROVIDING BASIC LITERACY SKILLS, SUCH AS READING, WRITING, OR NUMERACY SKILLS THAT ARE ESSENTIAL FOR EVERYDAY USE. THE EDUCATION PROJECT ALSO WORKS TO INCREASE SCHOOL ENROLLMENT AND RETENTION RATES, PARTICULARLY FOR GIRLS AND OTHER MARGINALIZED GROUPS. TO ENSURE ACCESS TO QUALITY EDUCATION, GNU EDUCATES CAREGIVERS OF THE NEED FOR CHILD EDUCATION, CONSTRUCTS BETTER SCHOOL. GNU HEALTH PROGRAM FOCUSES ON IMPROVING THE HEALTH STATUSES AND ENVIRONMENTS FOR CHILDREN AND COMMUNITY MEMBERS. THESE EFFORTS PROVIDE INTEGRATED SUPPORT TO ENHANCE PEOPLE'S PHYSICAL, MENTAL, EMOTIONAL, AND SOCIAL WELL-BEING. GN SUPPORTED COMMUNITY PEOPLE WITH IMPROVED ACCESS TO HEALTH SERVICES, WITH A FOCUS ON DISEASE PREVENTION ACTIVITIES SUCH AS HEALTH FACILITIES SUPPORT, REGULAR HEALTH CHECK-UP SERVICES, AND DEWORMING PILLS DISTRIBUTION. FURTHERMORE, GN'S EFFORTS HAVE STRENGTHENED FOOD SECURITY RESILIENCE AND IMPROVED ACCESS TO NUTRITION FOR PEOPLE. GN SHELTER SUCCESSFULLY ENROLLED 201 CLIENTS INCLUDING WOMEN AND CHILDREN FOR THE JANUARY-DECEMBER 2022 PERIOD. FROM THIS COUNT, THE DOMESTIC SHELTER ACCEPTED 113 ADULTS AND 84 CHILDREN. DOMESTIC SHELTER PROVIDED EXTENSIVE CASE MANAGEMENT EFFORTS TO SECURE EMERGENCY INCOME, MEDICAL ASSISTANCE, MENTAL HEALTH CONNECTIONS, PERSONAL IDENTIFICATION, COVID-19 TESTING, CLIENT INCENTIVES, TRANSPORTATION SERVICES, LEGAL SERVICES, HOLIDAY/SOCIAL EVENT PLANNING AND IMPLEMENTATION, AND HOUSING PLACEMENT ASSISTANCE. GOOD NEIGHBORS LA SHELTER RECEIVED A NUMBER OF GIK AND PRIVATE DONATIONS FROM COMMUNITY MEMBERS IN THE AREAS OF CLOTHING, SHOES, TOILETRIES, KITCHEN UTENSILS, HYGIENE PRODUCTS, SCHOOL SUPPLIES, HAIR PRODUCTS, COATS, AND FOOD. THE INCOME GENERATION PROJECT SUPPORTS THE ESTABLISHMENT AND OPERATION OF CO-OPERATIVES TO EXPAND OPPORTUNITIES AND STRENGTHEN CAPABILITIES FOR RESIDENTS IN POVERTY DUE TO LIMITED RESOURCES, INFORMATION, AND LOW TECHNOLOGY. IT SEEKS EQUAL ECONOMIC GROWTH IN THE COMMUNITY THROUGH INITIAL CAPITAL, TECHNICAL, AND BUSINESS COMPETENCY SUPPORT. IT HELPS DEVELOP THE COMMUNITY BY ESTABLISHING AND OPERATING SOCIAL ENTERPRISES THAT SIMULTANEOUSLY CREATE ECONOMIC AND SOCIAL VALUES. GNU PROVIDES TRAINING, RESOURCES, AND SUPPORT TO HELP FAMILIES START SMALL BUSINESSES, SUCH AS FARMING OR HANDICRAFTS, AND EARN A SUSTAINABLE INCOME. THE PROJECT ALSO FOCUSES ON BUILDING THE SKILLS AND KNOWLEDGE OF COMMUNITY MEMBERS TO MANAGE THEIR BUSINESSES EFFECTIVELY AND SUSTAINABLY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI</FormAndLineReferenceDesc>
        <ExplanationTxt>SECTION B, LINE 11 B FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM. IT IS PROVIDED TO THE ENTIRE BOARD OF DIRECTORS AFTER IT IS REVIEWED BY MANAGEMENT. THE BOARD OF DIRECTORS REVIEWS FORM 990 AND RAISES ANY QUESTIONS TO MANAGEMENT FOR RESOLUTION. FORM 990 IS THEN FILED ELECTRONICALLY WITH THE IRS AND POSTED GOOD NEIGHBORS USA'S WEB SITE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>ILHA YI THOMAS YI CHAIRMAN TREASURER BROTHER</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL MEMBERS OF ITS GOVERNING BODY REVIEW THIS FORM 990 BEFORE FILING.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PURPOSE OF A CONFLICT-OF-INTEREST POLICY IS TO PROTECT AN ORGANIZATION'S INTEREST WHEN IT IS CONTEMPLATING ENTERING INTO A TRANSACTION OR ARRANGEMENT THAT MIGHT BENEFIT THE PRIVATE INTEREST OF ONE OF ITS OFFICERS OR DIRECTORS, OR MIGHT RESULT IN A POSSIBLE EXCESS BENEFIT TRANSACTION. ALL MEMBERS AND AFFILIATES OF THE ORGANIZATION MUST COMPLETE CONFLICT-OF-INTEREST QUESTIONNAIRE ANNUALLY AND RETURN IT TO MANAGEMENT AND GOVERNING BODY. THEN, THE BOARD SHALL REVIEW EACH MEMBER QUESTIONNAIRE AND ANY OTHER DISCLOSURES REGARDING THE FINANCIAL INTERESTS OF ITS MEMBERS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>FORM 990, PART XII</FormAndLineReferenceDesc>
        <ExplanationTxt>LINE 2C THE ORGANIZATION'S BOARD ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENT AND SELECTION OF ITS INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.</ExplanationTxt>
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