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        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>VEGAN FRIENDLY INC. IS DEDICATED TO INCREASING THE ACCESSIBILITY OF VEGANISM AND EDUCATING THE PUBLIC ABOUT ITS BENEFITS, ADVOCATING FOR NUTRITIONAL HEALTH, REDUCING CRUELTY TO ANIMALS, AND LOWERING GREENHOUSE GAS EMISSIONS. SINCE ITS INCEPTION, VEGAN FRIENDLY INC. HAS PRIMARILY FOCUSED ON ORGANIZATIONAL MATTERS, BRAND AWARENESS, AND ESTABLISHING CONNECTIONS WITHIN THE COMMUNITY. PRESENTLY, EFFORTS ARE CONCENTRATED ON DEVELOPING CERTIFICATION PROCESSES, OUR APP AND WEBSITE, AND ENGAGING WITH SOCIAL MEDIA PLATFORMS TO FURTHER THESE OBJECTIVES. CERTIFICATION: VEGAN FRIENDLY INC. EVALUATES AND CERTIFIES RESTAURANTS, PRODUCTS AND BUSINESSES AS VEGAN-FRIENDLY, PROMOTING ETHICAL PRACTICES, ENVIRONMENTAL SUSTAINABILITY, AND CRUELTY-FREE PRODUCTS. INFORMATION SHARING: THROUGH VEGAN FRIENDLY INC.'S WEBSITE, APP, AND SOCIAL MEDIA, WE DISSEMINATE INFORMATION ABOUT VEGANISM, THE SIGNIFICANCE OF CERTIFICATION, AND MAINTAIN AN INDEX OF VEGAN-FRIENDLY ESTABLISHMENTS, PRODUCTS, AND BUSINESSES, THEREBY MAKING VEGANISM MORE ACCESSIBLE TO THE PUBLIC. THE MAJORITY OF OUR EXPENDITURES HAVE BEEN DIRECTED TOWARD VITAL RESEARCH AND DEVELOPMENT SERVICES, PRIMARILY AIMED AT ENHANCING AND MAINTAINING OUR APPLICATION, WEBSITE, BACK-OFFICE INFRASTRUCTURE, AND OVERALL TECHNOLOGICAL FRAMEWORK. SIGNIFICANT FUNDS HAVE ALSO BEEN ALLOCATED TO THE TEAM RESPONSIBLE FOR THE CERTIFICATION PROCESSES. ADDITIONALLY, FUNDS HAVE BEEN EARMARKED FOR SOCIAL MEDIA AND MARKETING EXPENSES, TRAVEL-RELATED EXPENDITURES, AND INSURANCE-RELATED COSTS.</ExplanationTxt>
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        <ExplanationTxt>THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WHICH HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S FORM 990 WAS PREPARED BY THE ORGANIZATION'S CPA IN CONSULTATION WITH THE ORGANIZATION'S CEO. THE 990 WAS REVIEWED IN DETAIL FOR ACCURACY AND REASONABILITY BY THE ORGANIZATION'S CEO AND TREASURER AND WAS PROVIDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS PRIOR TO FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION PROVIDES A COPY OF ITS CONFLICT OF INTEREST POLICY TO ALL OFFICERS AND DIRECTORS DURING ONBOARDING. IN ADDITION, A COPY IS PROVIDED ANNUALLY. ALL OFFICERS AND DIRECTORS ARE REQUIRED TO REVIEW THE POLICY AND SIGN A DISCLOSURE STATEMENT, WHICH ACKNOWLEDGES AND UNDERSTANDING OF THE POLICY AND DISCLOSES ANY POTENTIAL CONFLICTS OF INTEREST THEY ARE AWARE OF. ALL POTENTIAL CONFLICTS OF INTEREST ARE REVIEWED BY INDEPENDENT BOARD MEMBERS TO DETERMINE THE APPROPRIATE ACTION TO BE TAKEN TO ELIMINATE OR MITIGATE RISKS POSED BY THE CONFLICT. THE ORGANIZATION REQUIRES THAT BOARD MEMBERS WITH CONFLICT OF INTEREST BE RECUSED FROM THE DELIBERATION AND VOTING RELATED TO A TRANSACTION OR ACTION IN WHICH THEY MAY HAVE CONFLICT.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FORM 990 ARE MADE AVAILABLE TO THE PUBLIC UPON EMAILED OR WRITTEN REQUEST TO THE ORGANIZATION'S OFFICES. IN ADDITION, THE ORGANIZATION'S FORM 990S WILL BE AVAILABLE THROUGH GUIDESTAR.ORG FOR SELECT YEARS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>PAYROLL PROCESSING FEES 0 6,679 0 CONSULTING SERVICES 12,830 0 0 CONTRACT LABOR 16,915 0 0 HUMAN RESOURCE COMPLIANCE 0 4,044 0 RESEARCH &amp; DEVELOPMENT 90,000 0 0 TOTAL 119,745 10,723 0</ExplanationTxt>
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