2024-11-14T15:59:28-06:00 2023-12-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 245 PARK AVENUE 12TH FLOOR NEW YORK NY 10167 990 2023-01-01 821843824 JONAS PHILANTHROPIES INC JONA 2123059792 PO BOX 735 ORADELL NJ 07649 MICHAEL SULLIVAN TREASURER 2123059792 2024-11-14 1 1 EVA MRUK P00543254 2122862600 2024-11-04 2023 2024-10-15 13:58:12Z JOHN JONAS PO BOX 735 ORADELL NJ 07649 466994 0 X JONASPHILANTHROPIES.ORG X 2017 DE TO RAISE FUNDS AND PROVIDING GRANTS AND OTHER SUPPORT TO PROGRAMS, PROJECTS AND SCHOLARSHIPS RELATED TO THREE CENTRAL ISSUES- NURSING AND VETERAN'S CARE, LOW VISION AND BLINDNESS AND CHILDREN'S ENVIRONMENTAL HEALTH. 4 4 0 4 0 0 1171558 466749 0 0 160 245 4489 0 1176207 466994 994816 319968 0 0 0 0 0 0 39816 324830 238817 1319646 558785 -143439 -91791 88623 45925 37819 37721 50804 8204 X TO ADDRESS THE GROWING AND URGENT NEED TO PROVIDE QUALITY HEALTHCARE TO OUR MOST VULNERABLE CITIZENS BY INVESTING IN SOLUTIONS THAT CAN BE SCALED FOR THE GREATEST IMPACT. 0 0 431060 319968 0 JONAS PHILANTHROPIES INVESTED IN AND SUPPORTED SOLUTIONS, PROJECTS AND SCHOLARSHIPS TO PROVIDE QUALITY HEALTHCARE TO VULNERABLE CITIZENS. IN 2023, THE INVESTMENTS AND SUPPORT WERE AS FOLLOWS:1) THE JONAS NURSING AND VETERANS HEALTHCARE PROGRAM:THE JONAS NURSING AND VETERANS HEALTHCARE PROGRAM OF JONAS PHILANTHROPIES INVESTS IN HIGH-POTENTIAL DOCTORAL NURSING SCHOLARS (I.E. PHD, DNP, PHD-DNP, EDD, DNS) BY PROVIDING SCHOLARSHIPS, LEADERSHIP DEVELOPMENT, NETWORKING, AND LEARNING OPPORTUNITIES. BASED ON RESEARCH, EACH DOCTORATE OF NURSE PRACTITIONER (DNP) SCHOLAR IS ESTIMATED TO CONDUCT AN AVERAGE OF 100,000 PATIENT VISITS OVER THE COURSE OF A 20-YEAR CAREER, WHILE EACH PHD NURSE SCHOLAR IS EXPECTED TO TEACH 5,000 STUDENTS AND PRODUCE RESEARCH ULTIMATELY IMPACTING THOUSANDS OF PATIENTS. MANY OF THESE NURSES FULFILL LEADERSHIP ROLES AS FACULTY, CLINICAL LEADERS, RESEARCHERS, ORGANIZATIONAL LEADERS AND PUBLIC SERVANTS. OUR NURSING SCHOLARSHIP PROGRAM HAS THE FOLLOWING MAIN OBJECTIVES: 1) INCREASE THE NUMBER OF ADVANCED PRACTICE NURSES TRAINED TO SERVE ACROSS A VARIETY OF HEALTHCARE SETTINGS (I.E., PRIMARY CARE, VETERANS ADMINISTRATION, PEDIATRICS, WOMEN'S HEALTH, PALLIATIVE CARE, AND GERIATRICS); 2) PREPARE ACADEMIC FACULTY TO EDUCATE FUTURE GENERATIONS OF NURSES; 3) PREPARE RESEARCHERS TO ADVANCE NURSE-LED RESEARCH TO ADDRESS KNOWLEDGE GAPS THAT WILL ADDRESS PRESSING HEALTHCARE NEEDS. IN 2023 WE SPONSORED 53 PHD AND 33 DNP SCHOLARS, REPRESENTING 55 SCHOOLS OF NURSING THAT ARE GEOGRAPHICALLY DISPERSED ACROSS THE COUNTRY. EXAMPLES OF AREAS OF CLINICAL CARE OR RESEARCH INCLUDE PALLIATIVE CARE, ONCOLOGY, MENTAL HEALTH, QUALITY OF LIFE, AND WOMEN'S HEALTH. WE ALSO SUPPLEMENT THE SCHOLAR'S FORMAL CLASSES WITH ADDITIONAL EDUCATIONAL PROGRAMS. SOME OF THESE PRESENTATIONS INCLUDE VIRTUAL PANEL DISCUSSIONS AND WEBINARS ON ENVIRONMENTAL HEALTH AND CLIMATE CHANGE, VISION HEALTH, AND CHILDREN'S MENTAL HEALTH. THESE EVENTS INCLUDED PRESENTATIONS AND PERTINENT INFORMATION SHARED BY THE COUNTRY'S LEADING NURSING EXPERTS IN THE VARIOUS FIELDS. ANOTHER EDUCATIONAL COMPONENT THAT IS INCLUDED IN OUR PROGRAM IS THE MENTORSHIP OF OUR SUBJECT MATTER EXPERTS (SME). WE'VE PROVIDED HIGHLY ESTEEMED NURSING EXPERTS AS A RESOURCE TO OUR SCHOLARS TO ASSIST IN THEIR SUCCESS DURING THEIR PROGRAM. THE SME OFFERS CONTENT AND RESOURCES IN OUR PRIORITY FOCUS AREAS OF VETERANS HEALTH, MENTAL HEALTH, VISION HEALTH, AND ENVIRONMENTAL HEALTH. GIVEN THE INCREASED ATTENTION TO RACIAL DISPARITIES IN HEALTHCARE AND THROUGHOUT THE COUNTRY, WE'VE ALSO PROVIDED A SME IN THE AREA OF MINORITY HEALTH FOR SOME OF OUR SCHOLARS FOCUSING THEIR WORK IN SPECIFIC POPULATIONS. ANOTHER ASPECT OF OUR PROGRAM WAS THE NEED TO PROMOTE THE WORK OF MANY OF OUR ALUMNI SCHOLARS WHO HOLD PROMINENT LEADERSHIP POSITIONS IN THE NURSING PROFESSION. THESE SCHOLARS HAVE BECOME LEADING NURSING FACULTY, RESEARCH SCIENTISTS, CLINICIANS, AND ADMINISTRATORS IN ACADEMIC, CLINICAL, AND COMMUNITY HEALTH SETTINGS. 2) VISION TO LEARN PROJECT:IN 2022 JONAS PHILANTHROPIES AGREED TO PARTNER WITH THE VISION TO LEARN ORGANIZATION TO PROVIDE VISION SCREENINGS, EYE EXAMS, AND GLASSES TO UNDERPRIVILEGED CHILDREN WHO WOULD NOT BE ABLE TO AFFORD THESE SERVICES. VISION TO LEARN HAS MOBILE VISION FACILITIES WHICH CONDUCTS THE EXAMINATIONS. DUE TO COVID PANDEMIC, STUDIES HAVE SHOWN THAT THERE IS A HIGHER LEVEL OF MYOPIA PROGRESSION DUE TO DISTANCE LEARNING AND INCREASED SCREEN TIME. OTHER BENEFITS FROM PROVIDING GLASSES TO CHILDREN RELATES TO THE REDUCTION OF CHRONIC ABSENTEEISM WHICH HAS SHOWN TO LEAD TO INCREASED STANDARDIZED TEST SCORES IN ENGLISH LANGUAGE AND MATH. JONAS PHILANTHROPIES SUPPORTED THE NEW JERSEY PROGRAM. DURING 2023 VISION SCREENINGS WERE PERFORMED ON 1,300 CHILDREN. AMONG THEM, 531 UNDERWENT OPTOMETRIC EXAMS, AND 458 CHILDREN RECEIVED PRESCRIPTION GLASSES. 3) TERRA FIRMA:IN 2019, JONAS PHILANTHROPIES AGREED TO CONTRIBUTE TO THE SUPPORT OF TERRA FIRMA PURSUANT TO A 5-YEAR GRANT. THIS ORGANIZATION IS WORKING WITH THE CHILDREN'S HEALTH FUND IN SPONSORING A CLINIC LOCATED IN THE SOUTH BRONX RECENTLY WHICH WAS RENAMED IN 2021 AS THE BRONX HEALTH COLLECTIVE (BHC). TERRA FIRMA IS A COLLABORATION BETWEEN BHC, MONTEFIORE MEDICAL CENTER AND CATHOLIC CHARITIES NEW YORK IN WHICH THE PURPOSE OF THE PROGRAM IS TO HELP UNACCOMPANIED IMMIGRANT CHILDREN FROM A MEDICAL, SOCIAL, MENTAL HEALTH, YOUTH ENRICHMENT AND LEGAL PERSPECTIVE. THE MEDICAL AND MENTAL HELP IS PROVIDED BY THE DOCTORS LOCATED AT THE CLINIC AND THE LEGAL ASSISTANCE TOWARD BECOMING US CITIZENS IS PROVIDED THROUGH A CLOSE RELATIONSHIP WITH CATHOLIC CHARITIES' LEGAL PARTNERS. JP'S GRANT HAS ALLOWED TERRA FIRMA TO HIRE A FULL-TIME ADMINISTRATOR WHICH OVERSEES THE PROGRAMMATIC ACTIVITIES TO ENSURE EFFECTIVE DELIVERY OF THE COMPONENTS OF THE PROGRAM. IN ADDITION, THE GOAL OF THE PROGRAM IS TO DEVELOP A MODEL THAT CAN BE IMPLEMENTED BEYOND THE SOUTH BRONX.DURING 2023, TERRA FIRMA PROVIDED CARE FOR 495 PATIENTS IN MORE THAN 2,812 MEDICAL AND OR MENTAL HEALTH VISITS. DURING 2023, TERRA FIRMA'S NUMBERS OF UNACCOMPANIED MINORS, ASYLUM SEEKING FAMILIES- CHILDREN AND ASYLUM-SEEKING FAMILIES - ADULTS INCREASED DUE TO THE MIGRATION CRISIS AT THE US BORDER; MANY OF WHICH WERE TRANSPORTED TO NYC. THE TERRA FIRMA TEAM MEMBERS CONTINUE TO RECEIVE AWARDS AND MEDIA RECOGNITION, AUTHORED ARTICLES, SPEAK AT CONFERENCES AND APPEARED IN MAJOR NEWS OUTLETS. TERRA FIRMA ALSO HAS CONDUCTED A WEBINAR FOR OUR NURSING SCHOLARS TITLED," WORKING WITH UNACCOMPANIED IMMIGRANT YOUTH AND ASYLUM-SEEKING FAMILIES: A TRAUMA INFORMED PERSPECTIVE". 44592 0 0 TREES FOR CLIMATE HEALTHAS AN URGENT RESPONSE TO THE GLOBAL CLIMATE EMERGENCY, JONAS PHILANTHROPIES EXPANDED ITS COMMITMENT TO HEALTHCARE TO INCLUDE TREE GROWING. THE TREE PLANTING PROGRAM IS DIRECTLY RELATED TO THE ORGANIZATION'S MISSION TO IMPROVE HEALTHCARE AND PROTECT CHILDREN'S ENVIRONMENTAL HEALTH IN THAT HEALTHY TREES MEAN HEALTHY PEOPLE AROUND THE WORLD. GROWING AND PROTECTING TREES IMPROVES AIR & WATER QUALITY, SHADE COVER, ECONOMIC SECURITY, HUMAN MENTAL AND PHYSICAL HEALTH, AND OVERALL QUALITY OF LIFE. 475652 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 13 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 1 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 0 CA KS MA MN NJ NM NY ND OR PA UT VA WV X X MICHAEL SULLIVAN 2012400503 PO BOX 735 ORADELL NJ 07649 X JOHN JONAS CO-PRESIDENT/SECRETARY 2.00 X X 0 0 0 LENDRI S PURCELL CO-PRESIDENT 2.00 X X 0 0 0 MICHAEL SULLIVAN TREASURER 3.00 X X 0 0 0 ADAM PURCELL DIRECTOR 1.00 X 0 0 0 0 0 0 0 0 0 0 0 466749 466749 245 245 466994 0 0 245 X 85075 85075 234893 234893 2129 2129 51162 4922 25147 21093 173162 145278 13806 14078 1126 153 316 657 4894 666 1374 2854 6344 4665 545 1134 558785 475652 43317 39816 57734 45925 20000 0 10889 0 88623 45925 37819 37721 37819 37721 X 16234 8204 34570 0 50804 8204 88623 45925 X -91791 49191 X X 1 X 0 0 0 X 1220640 422197 1272158 1171558 466749 4553302 1220640 422197 1272158 1171558 466749 4553302 63062 4490240 13153 1587 5 167 245 15157 500 4489 4989 4573448 0.98180 0.95010 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2021 AMOUNT: $ 500. 2022 AMOUNT: $ 4,489. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 516185 49191 49191 466994 0 466994 558785 0 558785 0 558785 PART X, LINE 2: JONAS PHILANTHROPIES RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. MANAGEMENT HAS DETERMINED THAT JONAS PHILANTHROPIES HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. PERIODS SINCE 2020 REMAIN OPEN TO EXAMINATION. PART XI, LINE 2D - OTHER ADJUSTMENTS: REFUND OF GRANTS 49,191. 1 THE CHILDREN'S HEALTH FUND 215 WEST 125TH STREET NEW YORK NY 10028 133468427 501(C)(3) 0 50000 TO SUPPORT HEALTHCARE AND JUSTICE FOR IMMIGRANT CHILDREN. VISION TO LEARN 12100 WILSHIRE BLVD SUITE 1275 LOS ANGELES CA 90049 453457853 501(C)(3) 0 35000 TO SUPPORT THE COST OF MOBILE EYE EXAMS TO TAKE PLACE AT VARIOUS BOYS & GIRLS CLUBS, CHARTER SCHOOLS AND SUMMER CAMPS LOCATED IN NEW JERSEY. 2 0 JONAS SCHOLARSHIP 89 234893 PART I, LINE 2: AWARDS MADE TO OTHER ORGANIZATIONS ARE MANAGED AS FOLLOWS: A CALL FOR PROPOSAL IS MADE. ONCE PROPOSALS ARE RECEIVED FROM POTENTIAL RECIPIENTS, THE BOARD REVIEWS THE PROPOSALS AND MAKES DECISIONS ON WHO WILL BE FUNDED. THE ORGANIZATION ISSUES AWARD LETTERS WHICH OUTLINE THE TERMS AND CONDITIONS OF THE AWARD (INCLUDING REPORTING REQUIREMENTS - FINANCIAL AND PROGRAMMATIC) AND ASKS THAT THE LETTER BE SIGNED AND RETURNED. REPORTING REQUIREMENTS TO JONAS INCLUDE WRITTEN INTERIM REPORTS DETAILING PROGRAMMATIC UPDATED AND THE PROGRESS OF THE PROJECT, ALONG WITH A FINAL REPORT TO COVER THE ACTIVITIES FROM PREVIOUS INTERIM REPORT AND IN THE OVERALL GRANT PERIOD. ALL REPORTS NEED TO INCLUDE A NARRATIVE THAT DETAILS GRANT ACTIVITIES AND OUTCOMES, SUMMARY OF MAJOR ACTIVITIES, FINAL UPDATED AND LESSONS LEARNED, AS WELL AS A FINANCIAL REPORT BASED ON THE PROJECT BUDGET. SCHOLARSHIP AWARDS TO INDIVIDUALS ARE MANAGED AS FOLLOWS: UNIVERSITIES IN THE JONAS SCHOLARSHIP PROGRAM NOMINATE STUDENTS TO JONAS TO SELECT FOR SCHOLARSHIP AWARDS. JONAS REVIEWS THE RECOMMENDATIONS FROM THE UNIVERSITY AS WELL AS THE APPLICATIONS. BASED ON THESE DOCUMENTS, JONAS SELECTS THE SCHOOLS AND SCHOLARS THAT THEY WISH TO SUPPORT. A GRANT AGREEMENT IS THEN ENTERED INTO BETWEEN THE UNIVERSITY AND JONAS. GRANT FUNDS ARE PROVIDED AFTER A GRANT AGREEMENT IS EXECUTED BY BOTH PARTIES SETTING OUT THE PERMISSIBLE AND PROHIBITED USES OF FUNDS. PAYMENTS ARE MADE DIRECTLY TO THE UNIVERSITIES ON BEHALF OF THE STUDENTS. GRANTEES ARE REQUIRED TO PROVIDE REPORTS TO JONAS REGARDING THE STUDENT'S PROGRESS IN ACCOMPLISHING THE PURPOSE OF THE GRANT. THESE REPORTS ARE COMPLETED BY SCHOOL ADVISORS AS WELL AS THE STUDENTS. FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBERS JOHN JONAS, LENDRI PURCELL, AND ADAM PURCELL HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF THE ORGANIZATION ARE JOHN JONAS AND LENDRI S. PURCELL, WHO EACH SHALL CONTINUE AS A MEMBER UNTIL HIS OR HER DEATH, RESIGNATION, OR INCAPACITY. FORM 990, PART VI, SECTION A, LINE 7A IN ACCORDANCE WITH THE ORGANIZATION'S BY-LAWS, THE MEMBERS HAVE THE RIGHT TO ELECT OR APPOINT DIRECTORS OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 7B THE FOLLOWING DECISIONS FOR THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY THE MEMBERS - AMENDMENT OR REPEAL OF THE BY-LAWS, INCREASE OR DECREASE IN THE NUMBER OF BOARD OF DIRECTORS AND APPOINT/REMOVE DIRECTORS OF THE BOARD AND THE OFFICERS. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE TREASURER WILL REVIEW THE FORM 990 AND CHECK FOR ACCURACY OF FINANCIAL AMOUNTS AS WELL AS THE CONTENTS OF ANY NARRATIVES. THE TREASURER WILL PROVIDE COMMENTS TO THE PREPARER AS NECESSARY. ONCE THE TREASURER HAS COMPLETED HIS REVIEW AND IS SATISFIED THAT THE FORM 990 IS ACCURATE, HE WILL DISSEMINATE THE RETURN TO THE FULL BOARD FOR ANY COMMENTS. THE TREASURER WILL THEN ANSWER/RESOLVE ANY COMMENTS FROM OTHER BOARD MEMBERS BEFORE FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION CURRENTLY HAS IN PLACE A CONFLICT OF INTEREST POLICY THAT APPLIES TO ANY DIRECTOR, OR PRINCIPAL OFFICER, WHICH IT ANNUALLY MONITORS AND ENFORCES. THE BOARD MANDATES THAT ALL MEMBERS OF THE GOVERNING BODY ANNUALLY SIGN A CONFLICT OF INTEREST POLICY AND DISCLOSE ANY POTENTIAL OR ACTUAL CONFLICTS THAT MAY EXIST. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD MEETING, BUT AFTER THE PRESENTATION, HE/SHE MUST LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. THE REMAINING BOARD MUST DECIDE IF A CONFLICT OF INTEREST EXISTS. IF THE BOARD HAS REASONABLE CAUSE TO BELIEVE AN INTERESTED PERSON HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT MUST INFORM THE INTERESTED PERSON OF THE BASIS FOR SUCH BELIEF AND AFFORD THE INTERESTED PERSON AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. THE MINUTES OF THE BOARD WITH BOARD DELEGATED POWERS MUST CONTAIN: A. THE NAMES OF THE PERSONS WHO DISCLOSED OR OTHERWISE WERE FOUND TO HAVE A FINANCIAL INTEREST IN CONNECTION WITH AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE NATURE OF THE FINANCIAL INTEREST, ANY ACTION TAKEN TO DETERMINE WHETHER A CONFLICT OF INTEREST WAS PRESENT, AND THE BOARD'S DECISION AS TO WHETHER A CONFLICT OF INTEREST IN FACT EXISTED. B. THE NAMES OF THE PERSONS WHO WERE PRESENT FOR DISCUSSIONS AND VOTES RELATING TO THE TRANSACTION OR ARRANGEMENT, THE CONTENT OF THE DISCUSSION, INCLUDING ANY ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT, AND A RECORD OF ANY VOTES TAKEN IN CONNECTION WITH THE PROCEEDINGS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST OR BY CALLING THE ORGANIZATION DIRECTLY. FORM 990, PART IX, LINE 11G COMMUNICATIONS CONSULTING: PROGRAM SERVICE EXPENSES 43,666. MANAGEMENT AND GENERAL EXPENSES 6,772. FUNDRAISING EXPENSES 14,078. TOTAL EXPENSES 64,516. ENVIRONMENTAL CONSULTING: PROGRAM SERVICE EXPENSES 44,592. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 44,592. PHILANTHROPIC STRATEGY CONSULTING: PROGRAM SERVICE EXPENSES 29,020. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 29,020. STATE FUNDRAISING COMPLIANCE SERVICES (INCLUDES STATE FILING FEES): PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 7,034. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,034. NURSING EXPERTS/SUBJECT MATTER EXPERTS CONSULTING: PROGRAM SERVICE EXPENSES 28,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 28,000. FORM 990, PART XI, LINE 9: REFUND OF GRANTS 49,191. FORM 990, PART XIII, LINE 2C: THE FULL BOARD OF THE ORGANIZATION ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT.