2024-10-17T09:53:56-05:00 2023-12-31 042571780 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2023-01-01 464604398 RAZOM INC RAZO 6464499750 140 2ND AVE 305 NEW YORK NY 10003 OKSANA FALENCHUK CHIEF FINANCIAL OFFICER 6464499750 2024-10-16 1 1 OLGA YASINNIK CPA P01641608 5083669100 2024-10-16 2023 2024-10-15 13:58:12Z OKSANA FALENCHUK 140 2ND AVE 305 NEW YORK NY 10003 51009568 0 X RAZOMFORUKRAINE.ORG X 2014 NY RAZOM, WHICH MEANS "TOGETHER" IN UKRAINIAN, WAS FORMED IN 2014 TO SUPPORT HUMAN RIGHTS, DEMOCRACY AND CIVIL SOCIETY IN UKRAINE AND THE PEOPLE OF UKRAINE THROUGH PROGRAMS IN HUMANITARIAN AID, EDUCATION, CULTURE, AND CIVIC SOCIETY. RAZOM MAINTAINS A RELENTLESS FOCUS ON THE NEEDS ON THE GROUND IN UKRAINE AND ON THE OPPORTUNITIES TO AMPLIFY VOICES FROM UKRAINE IN CONVERSATIONS IN THE UNITED STATES. 5 5 27 150 0 0 87038125 50704643 0 0 52870 282304 68139 -3444 87159134 50983503 6056441 40816843 0 0 0 2066701 0 0 381287 55156449 10086770 61212890 52970314 25946244 -1986811 26434710 23981434 369705 303603 26065005 23677831 X RAZOM, WHICH MEANS "TOGETHER" IN UKRAINIAN, WAS FORMED IN 2014 TO SUPPORT HUMAN RIGHTS, DEMOCRACY AND CIVIL SOCIETY IN UKRAINE AND THE PEOPLE OF UKRAINE THROUGH PROGRAMS IN HUMANITARIAN AID, EDUCATION, CULTURE, AND CIVIC SOCIETY. RAZOM MAINTAINS A RELENTLESS FOCUS ON THE NEEDS ON THE GROUND IN UKRAINE AND ON THE OPPORTUNITIES TO AMPLIFY VOICES FROM UKRAINE IN CONVERSATIONS IN THE UNITED STATES. 0 0 51129750 40816843 IN FEBRUARY 2022, THE ORGANIZATION RESPONDED IMMEDIATELY TO THE FULL-SCALE INVASION OF UKRAINE WITH LARGE-SCALE EFFORTS TO PROVIDE DISASTER RELIEF. HUNDREDS OF THOUSANDS OF PEOPLE DONATED TO RAZOM BECAUSE OF ITS TRACK RECORD, ITS DEEP ROOTS IN UKRAINE, AND ITS ABILITY TO DETERMINE NEED AND MATCH IT WITH RELIEF. OVER THE LAST TWO YEARS, RAZOM HAS RAISED $139+ MILLION, DEPLOYED $116+ MILLION AND HAS A PERMANENT PRESENCE IN THE U.S. AND IN UKRAINE. AS DECEMBER 31, 2023, RAZOM HAD MORE THAN 220,000 DONORS AND SUBSCRIBERS AND SOME 100,000 SOCIAL MEDIA FOLLOWERS.IN 2023, RAZOM TRANSFORMED ITSELF FROM A VOLUNTEER ORGANIZATION TO A PROFESSIONAL NON-PROFIT WITH A BOARD OF DIRECTORS THAT DELIVERS COMPLEX PROGRAMS AND ASSISTANCE IN UKRAINE WHILE ABIDING BY ALL U.S. LAWS. ORGANIZATIONAL OVERSIGHT IS MANAGED BY A FIDUCIARY GOVERNING BOARD ALONG WITH AN EXECUTIVE TEAM.WE DELIVER ON OUR MISSION THROUGH FIVE PROGRAM AREAS: RAZOM HEROES IS DELIVERING LIFE-SAVING AID SUPPLIES AND TRAINING TO FIRST RESPONDERS AND FRONTLINE MEDICS. RAZOM HEALTH IS STRENGTHENING A MODERN HEALTHCARE SYSTEM TO SERVE UKRAINIANS NOW AND AFTER VICTORY. RAZOM RELIEF IS SUPPORTING UKRAINIAN GRASSROOTS NGOS THAT SUPPLY HUMANITARIAN AID TO VULNERABLE COMMUNITIES. RAZOM ADVOCACY IS SUPPORTING LEGISLATION AND POLICY FOR UKRAINIAN VICTORY. RAZOM CONNECT CELEBRATES AND PROMOTES THE VIBRANCY OF UKRAINIAN VOICES THROUGH EDUCATION, VOLUNTEERING, AND THE ARTS.KEY ACHIEVEMENTS OF RAZOM'S PROGRAMS INCLUDE: RAZOM HEROES - PROVIDING LIFESAVING SUPPORT TO THOSE DOING THE VALIANT WORK OF SAFEGUARDING LIVES ACROSS UKRAINE. WE ARE FOCUSED ON DELIVERING MEDICAL SUPPLIES, DISASTER RELIEF SUPPLIES LIKE RADIOS AND GENERATORS, AND VEHICLES EQUIPPED FOR MEDICAL EVACUATIONS. WORKING WITH ON-THE-GROUND PARTNERS, RAZOM HEROES ENABLES COMPREHENSIVE MEDIC TRAINING BASED ON INTERNATIONAL BEST PRACTICES. THIS IS SUPPORTED BY BEST-IN-CLASS FIRST-AID EQUIPMENT. IN 2023, RAZOM PROVIDED 40,000 FULLY-EQUIPPED IFAKS (INDIVIDUAL FIRST AID KITS) AND 1,250 MEDIC BACKPACKS, AS WELL AS TENS OF THOUSANDS IN RESUPPLIES OF TOURNIQUETS, GAUZE, CHEST SEALS AND RELATED GEAR. WITH THE SUPPORT OF THE GRANT FROM THE US EMBASSY IN UKRAINE, RAZOM FOR UKRAINE WAS ABLE TO PROVIDE BASIC LIFE SUPPORT, CPR AND WOUND TREATMENT TRAINING TO OVER 2,000 PEOPLE IN UKRAINE, INCLUDING EDUCATORS, MEDICAL STUDENTS AND COMMUNITY LEADERS. RAZOM HEALTH - SUPPORTING UKRAINE'S HEALTHCARE WITH THE EQUIPMENT, SUPPLIES AND NECESSARY SKILLS TRAINING TO SERVE UKRAINIANS NOW AND AFTER VICTORY. THE ORGANIZATION DELIVERED PATIENT CENTERED SURGICAL, MENTAL HEALTH AND PSYCHOLOGICAL SUPPORT (MHPSS) CARE, DISTRIBUTED CRITICAL MEDICAL SUPPLIES AND SUPPORTED MEDICAL EDUCATION AND TRAINING INITIATIVES WITH AN EMPHASIS ON DELIVERING FAVORABLE PATIENT OUTCOMES. DURING THIS TIME, 308 MEDICAL INSTITUTIONS PRIMARILY IN THE CITIES OF KHARKIV, DNIPRO, MYKOLAIV, IVANO FRANKIVSK AND LVIV, RECEIVED MUCH NEEDED MEDICAL SUPPLIES. IN ADDITION, OVER 110 ESSENTIAL HEATERS AND GENERATORS, THE LIFELINE OF ANY MEDICAL FACILITY FACING HARSH WEATHER AND THE RIGORS OF WAR, WERE DISPATCHED AND INSTALLED ACROSS 25 UKRAINIAN HOSPITALS. UNDER THE RAZOM HEALTH POCUS (POINT OF CARE ULTRASOUND) INITIATIVE, THE ORGANIZATION PROCURED 400 BUTTERFLY DEVICES AND TABLETS AND TRAINED HEALTHCARE PROFESSIONALS IN THE USE OF THESE DEVICES WHICH ARE CRITICAL FOR THE RAPID IDENTIFICATION OF CONDITIONS SUCH AS INTERNAL HEMORRHAGE, PNEUMOTHORAX AND PERICARDIAL EFFUSION, AND DELIVERING ESSENTIAL CARE OUTSIDE OF TRADITIONAL MEDICAL FACILITIES. UNDER THE RAZOM Z TOBOYU (RAZOM WITH YOU) PROGRAM , THE ORGANIZATION OPERATED SIX MENTAL HEALTH CENTERS IN UKRAINE, WHICH DELIVERED FREE THERAPY IN 9,738 INDIVIDUAL AND 700 GROUP SESSIONS TO POPULATIONS SUCH AS WOMEN, CHILDREN, INTERNALLY DISPLACED PEOPLE (IDPS) AND THOSE INDIVIDUALS WHO SUFFERED THE LOSS OF LOVED ONES DURING THE WAR. THE CO-PILOT PROJECT WHICH ADDRESSES THE NEED FOR HIGH QUALITY NEUROSURGICAL, ORTHOPEDIC AND FACIAL RECONSTRUCTIVE TRAINING AND CARE IN UKRAINE, LED 14 MEDICAL TRIPS, FACILITATED 7 OBSERVERSHIPS AND DEPLOYED 112 INTERNATIONAL MEDICAL CARE PROVIDERS TO DELIVER SURGERIES, TREATMENTS AND TRAINING THAT ARE OTHERWISE UNAVAILABLE IN UKRAINE, IN CLOSE COOPERATION WITH UKRAINIAN MEDICAL INSTITUTIONS. RAZOM RELIEF - HELPING CIVILIANS REBUILD AND CONTINUE TO STRENGTHEN CIVIL SOCIETY BY INVESTING IN TRUSTED, VETTED GRASS-ROOTS NON-GOVERNMENTAL ORGANIZATIONS IN UKRAINE THAT SUPPLY HUMANITARIAN AID TO VULNERABLE COMMUNITIES. THE ORGANIZATION AWARDED APPROXIMATELY $3.1 MILLION IN GRANTS TO A NETWORK OF 85 ORGANIZATIONS IN UKRAINE THAT HELP LOCAL COMMUNITIES. THESE ORGANIZATIONS DELIVERED AID TO OVER 150,000 PEOPLE IN 189 TOWNS AND VILLAGES IN LIBERATED AND FRONTLINE AREAS. THE FOCUS OF RAZOM RELIEF IS ALSO TO SUPPORT UKRAINIAN CHILDREN AT THE TIME OF WAR BY PROVIDING ACCESS TO CHILDREN'S CENTERS, SUMMER CAMPS, PSYCHOLOGICAL SERVICES. OUR RAZOM TOY DRIVE INITIATIVE FOCUSED ON CHILDREN OF FALLEN AND INJURED DEFENDERS, DELIVERED BIRTHDAY PRESENTS TO 1,000 CHILDREN AND PREPARED 720 KIDS FOR THE SCHOOL YEAR BY PROVIDING SCHOOLS SUPPLIES, AND DELIVERED 1,000 PRESENTS FOR ST. NICHOLAS HOLIDAY. THROUGH RAZOM TICKET WE ASSISTED THE UKRAINIAN TEAM REPRESENTING THEIR COUNTRY AT THE INTERNATIONAL OLYMPIAD IN GREECE AND IN MOOT COURTS IN AUSTRIA, THE US AND SWITZERLAND. IN UKRAINE, WE SUPPORTED MATH AND SCIENCE CAMPS FOR GIFTED STUDENTS, PROVIDED ASSISTANCE WITH EQUIPMENT AND TUITION, ENGAGING NEARLY 400 PARTICIPANTS IN OUR EVENTS THROUGHOUT THE YEAR.RAZOM ADVOCACY - WORKING TO ADVOCATE FOR UKRAINIAN VICTORY ALONG TWO LINES OF EFFORT. OUR GOVERNMENT AFFAIRS TEAM WORKS WITHIN CONGRESS, THE EXECUTIVE BRANCH AND OTHER HALLS OF POWER TO ADVANCE POLICY TO STRENGTHEN UKRAINE, ENSURE ITS VICTORY, AND BRING PRO-UKRAINIAN VOICES TO THE FOREFRONT OF THE POLICY DISCUSSION. OUR PUBLIC ENGAGEMENT TEAM MOBILIZES CONSTITUENTS AND GRASSROOTS ORGANIZATIONS ACROSS THE U.S., CONNECTING THROUGH SOCIAL MEDIA AND THE PRESS TO MARSHAL SUPPORT FOR PRO-UKRAINE POLICY AND LEGISLATION. RAZOM ADVOCACY RECEIVED A GRANT SUPPORTING A SIX-MONTH PROJECT TITLED CHAMPIONING FREEDOM. ITS PURPOSE WAS TO UNDERSTAND WHAT MOTIVATES AMERICANS TO SUPPORT PRO-DEMOCRACY CAUSES AND FAVOR GOVERNMENT SUPPORT FOR THE FIGHT FOR FREEDOM OUTSIDE THE U.S., LIKE IN UKRAINE. AS A FOUNDING MEMBER OF THE AMERICAN COALITION FOR UKRAINE, RAZOM HELPED ORGANIZE TWO UKRAINE ACTION SUMMITS IN WASHINGTON, D.C. DURING THE YEAR. BOTH EVENTS IN APRIL AND OCTOBER DREW FROM 300 TO MORE THAN 450 PEOPLE FROM AROUND THE COUNTRY TO THE U.S. CAPITOL, TO MEET WITH THEIR REPRESENTATIVES IN CONGRESS. DURING A TRIP TO UKRAINE IN JUNE 2023, THE ADVOCACY TEAM MET WITH REPRESENTATIVES OF UCCRO, AN ECUMENICAL ORGANIZATION WHOSE MEMBERS COLLECTIVELY REPRESENT 95% OF UKRAINE'S FAITHFUL. FROM THIS MEETING CAME A FORMAL INVITATION FROM RAZOM TO BRING UCCRO REPRESENTATIVES TO THE U.S. TO ENGAGE WITH POLITICAL, RELIGIOUS, AND MEDIA STAKEHOLDERS IN PURSUIT OF IMPROVED DIALOGUE BETWEEN THE NATIONS' RELIGIOUS COMMUNITIES.RAZOM CONNECT IS A COHORT OF INITIATIVES LIKE RAZOM CULTURE, RAZOM CINEMA, RAZOM LITERATURE, UKRAINE ON CAMPUS AND MORE, PROVIDING PLATFORMS FOR THAT WHICH UKRAINE HAS TO OFFER TO THE WORLD. AS PART OF CONNECT PROGRAMMING, WE LAUNCHED AN INAUGURAL UKRAINIAN CULTURAL FESTIVAL IN NEW YORK CITY, SHOWCASING UKRAINIAN LITERATURE, MUSIC AND CINEMA. THE FESTIVAL WAS DEDICATED TO THE MEMORY OF RENOWNED UKRAINIAN WRITER VICTORIA AMELINA, WHO TRAGICALLY LOST HER LIFE IN JUNE 2023 WHEN KRAMATORSK WAS ATTACKED. THROUGHOUT THE FESTIVAL, ORGANIZERS RAISED FUNDS FOR AMELINA'S BELOVED NEW YORK LITERARY FESTIVAL BASED IN DONETSK, UKRAINE. AS PART OF CINEMA, RAZOM PROVIDED $40K TRAVEL GRANTS TO VARIOUS PRODUCTION TEAMS TO COME TO THE U.S. TO AMPLIFY UKRAINIAN MOVIES AT FESTIVALS SUCH AS SUNDANCE, TRIBECA, HUMAN RIGHTS WATCH FILM FESTIVAL, AND CLEVELAND INTERNATIONAL FILM FESTIVAL. IN ADDITION, RAZOM HELPED SUPPORT U.S. THEATRICAL RELEASES OF A NUMBER OF EDUCATIONAL FILMS ABOUT UKRAINE, INCLUDING THE OSCAR-WINNING DOCUMENTARY 20 DAYS IN MARIUPOL. RAZOM PILOTED THE UKRAINE ON CAMPUS INITIATIVE IN 2023, WHICH HAS A DATABASE OF 50+ UKRAINIAN STUDENT GROUPS ACROSS U.S. UNIVERSITY CAMPUSES. 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PART X, LINE 2: RAZOM ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE COMBINED FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. RAZOM HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE COMBINED FINANCIAL STATEMENTS AT DECEMBER 31, 2023. 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AID ASSISTANCE TO INDIVIDUALS IN UKRAINE. 0 0 0 0 0 0 PART I, LINE 2: RAZOM HAS DESIGNED A ROBUST GRANT APPLICATION AND OVERSIGHT PROCESS DESIGNED TO IDENTIFY THE MOST COMPELLING NEEDS AND ENSURE THAT THE GRANTS WILL BE USED TO MAXIMIZE CHARITABLE IMPACT, INCLUDING THE FOLLOWING: 1.GRANT APPLICATION - THE POTENTIAL GRANTEE OF RECOGNIZED CHARITIES FILLS OUT A GRANT APPLICATION DESIGNED TO ENSURE THAT THE POTENTIAL GRANTEE ORGANIZATION WOULD LIKELY BE A GOOD STEWARD OF CHARITABLE FUNDS AND USE THE FUNDS EFFECTIVELY FOR THE INTENDED CHARITABLE PURPOSES. 2.FIRST CALL - EACH POTENTIAL GRANTEE IS ASSIGNED A PERSONAL GRANT MANAGER AT RAZOM. THE GRANT MANAGER GATHERS INFORMATION ABOUT THE ORGANIZATION AND THE PROJECT PROPOSED TO BE FUNDED BY THE GRANT AND VERIFIES IF THE PROJECT ALIGNS WITH THE MISSION AND PROGRAMS OF RAZOM. 3.SECOND CALL - THE POTENTIAL GRANTEE HAS A SECOND CALL, DURING WHICH AT LEAST TWO MANAGERS FROM RAZOM ARE PRESENT TO ENSURE THAT ALL APPLICATIONS ARE EVALUATED IMPARTIALLY AND FAIRLY. 4.REFERENCE CHECKS - EVERY POTENTIAL GRANTEE IS REQUIRED TO PROVIDE INFORMATION ABOUT TWO INDIVIDUALS WHO CAN BE CONTACTED FOR A RECOMMENDATION REGARDING THEIR WORK. PUBLIC INFORMATION ABOUT THE POTENTIAL GRANTEE IS CHECKED, AND RECOMMENDATIONS ARE SOUGHT FROM OUR CURRENT GRANTEES WHO HAVE COLLABORATED WITH THEM. TO SECURE THE GRANT, A POSITIVE RECOMMENDATION FROM A PERSON WITHIN THE RAZOM NETWORK OR A TRUSTED INDIVIDUAL IS NECESSARY. RAZOM ALSO CONDUCTS COMPREHENSIVE SCREENING STEPS, CHECKING THE SPECIALLY DESIGNATED NATIONALS AND BLOCKED PERSONS LIST OF THE U.S. OFFICE OF FOREIGN ASSETS CONTROL (OFAC), AND OTHER RELEVANT INTERNATIONAL SANCTIONS LISTS. 5.VOTING - THE GRANT APPLICATION OF THE POTENTIAL GRANTEE IS BROUGHT TO A VOTE. EACH MANAGER OF THE GRANT TEAM VOTES ON THE APPLICATION. IN ORDER FOR THE APPLICATION TO BE APPROVED, ALL MANAGERS MUST VOTE "IN FAVOR" UNANIMOUSLY. 6.GRANT AGREEMENT - THE POTENTIAL GRANTEE PROVIDES THE BACKGROUND DOCUMENTS AND DUE DILIGENCE MATERIALS, WHICH ARE THEN VERIFIED AND A GRANT AGREEMENT IS SIGNED. THE GRANT AGREEMENT INCLUDES VARIOUS PROTECTIVE PROVISIONS, SUCH AS ESTABLISHING THE SPECIFIC CHARITABLE PURPOSES FOR WHICH THE GRANT FUNDS MAY BE USED, PROHIBITING THE USE OF THE GRANT FUNDS FOR ANY OTHER PURPOSES, REQUIRING THAT GRANT FUNDS BE RETURNED IF USED IMPROPERLY AND REQUIRING APPROPRIATE RECORD-KEEPING AND COMPLIANCE WITH APPLICABLE LAW. 7.DISBURSEMENT - THE GRANT FUNDS ARE TRANSFERRED TO THE GRANTEE'S ACCOUNT. 8.PROJECT IMPLEMENTATION - THE GRANTEE UTILIZES THE GRANT FUNDS FOR THE PROJECT THAT WAS APPROVED BY THE GRANT TEAM AND OUTLINED IN THE GRANT AGREEMENT. 9.REPORTING - THE GRANTEE REPORTS TO THEIR PERSONAL GRANT MANAGER ON THE UTILIZATION OF THE GRANT FUNDS AND THE PROGRESS OF THE PROJECT UNTIL THE GRANT FUNDS ARE FULLY EXPENDED. THE REPORT INCLUDES PROVIDING ALL RECEIPTS, PHOTOS, AND VIDEOS NECESSARY FOR THE GRANT TEAM. THE GRANT APPLICATION, THE SIGNED GRANT AGREEMENT AND OTHER RELEVANT DOCUMENTATION ARE MAINTAINED IN RAZOM'S RECORDS. 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EACH AGREEMENT DETAILS THE TERMS AND PROVISIONS OF THE GRANT INCLUDING THE GRANTEE'S RESPONSIBILITIES REGARDING REPORTING ON THE USE OF FUNDS. SPECIFICALLY, GRANTEES ARE REQUIRED TO PROVIDE RAZOM WITH A WRITTEN REPORT ON USE OF THE FUNDS FOR GRANT PURPOSE, INCLUDING AN ITEMIZED STATEMENT OF COSTS INCURRED. GRANTEES ARE ALSO REQUIRED TO KEEP ADEQUATE BOOKS AND RECORDS TO SUBSTANTIATE ALL EXPENDITURES OF THE FUNDS FOR A MINIMUM OF FOUR YEARS, AND MUST BE ABLE TO FURNISH SUCH INFORMATION PROMPTLY UPON REQUEST. X X X X X X 0 0 0 0 0 0 0 0 0 THEODORA CHOMIAK CEO 199667 0 0 0 0 0 0 0 0 0 199667 0 0 0 ZOE RIPECKY COO 181267 0 0 0 0 0 850 0 2136 0 184253 0 0 0 OKSANA FALENCHUK CFO 180000 0 0 0 0 0 750 0 0 0 180750 0 0 0 MARIYA SOROKA ADVOCACY PROGRAM LEAD 151650 0 0 0 0 0 0 0 0 0 151650 0 0 0 X 29 391892 FMV X 34 31330896 FMV X FUNDRAISER DONATIONS 21 47200 FMV X VARIOUS SUPPLIES 9 6813 FMV 1 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B THIS FORM 990 WAS PREPARED BY THE ORGANIZATION'S EXTERNAL ACCOUNTING FIRM THROUGH COLLABORATION WITH THE ORGANIZATION'S STAFF. THE FINAL VERSION WAS DISTRIBUTED TO AND REVIEWED BY THE BOARD PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR AND OFFICER IS REQUIRED TO ANNUALLY COMPLETE AND SIGN A STATEMENT AFFIRMING THE UNDERSTANDING OF AND AGREEMENT TO COMPLY WITH RAZOM'S CONFLICT OF INTEREST POLICY. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE ALL MATERIAL FACTS TO THE BOARD OF DIRECTORS OR COMMITTEE CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. THE BOARD IS CHARGED WITH REVIEWING EACH SITUATION, DETERMINING IF A CONFLICT EXISTS, AND CONDUCTING DUE DILIGENCE TO DETERMINE IF A MORE ADVANTAGEOUS SOLUTION THAT DOES NOT INVOLVE A CONFLICT OF INTEREST EXISTS. IN CONFORMITY WITH THE ABOVE DETERMINATION, THE BOARD IS RESPONSIBLE FOR MAKING AN INDEPENDENT DECISION AS TO WHETHER TO ENTER THE TRANSACTION OR ARRANGEMENT. DIRECTORS HAVING A CONFLICT OF INTEREST ARE REQUIRED TO RECUSE THEMSELVES FROM THE BOARD OR COMMITTEE'S DELIBERATION AND VOTE. IN CASE OF CONFLICT OF INTEREST POLICY VIOLATIONS, AN APPROPRIATE DISCIPLINARY CORRECTIVE ACTION WILL BE TAKEN. FORM 990, PART VI, SECTION B, LINE 15 CEO'S COMPENSATION WAS DETERMINED BY THE COMPENSATION COMMITTEE OF THE BOARD, WHICH WAS COMPRISED SOLELY OF INDEPENDENT DIRECTORS, BASED ON MARKET COMPARABILITY DATA AND THE PROCESS AND DECISION WERE CONTEMPORANEOUSLY DOCUMENTED. OFFICERS AND KEY EMPLOYEES' COMPENSATION WAS BASED ON MARKET COMPARABILITY DATA AND THE PROCESS AND DECISIONS WERE CONTEMPORANEOUSLY DOCUMENTED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S REQUIRED DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. RAZOM DLIA UKRAYINY 29 TURIVSKA STR OFFICE 15 KYIV UP HUMANITARIAN AID AND OTHER CHARITABLE AND EDUCATIONAL ACTIVITIES UP RAZOM INC 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 RAZOM DLIA UKRAYINY B 27084320 FAIR MARKET VALUE PART II RAZOM, INC. WAS FORMED IN THE UNITED STATES IN 2014 TO SUPPORT CHARITABLE INITIATIVES IN AND RELATING TO UKRAINE. RAZOM, INC. INITIATED THE FORMATION OF "RAZOM DLIA UKRAYINY" IN 2016 AS AN AFFILIATED ENTITY TO CONDUCT CHARITABLE ACTIVITIES WITHIN UKRAINE CONSISTENT WITH UKRAINIAN LAWS APPLICABLE TO CHARITABLE ENTITIES. RAZOM DLIA UKRAYINY IS A SEPARATELY INCORPORATED UKRAINIAN CHARITABLE ENTITY OPERATING IN THE COUNTRY OF UKRAINE WHICH SHARES COMMON VISIONS, MISSIONS, AND WORKING MODALITIES WITH RAZOM, INC. RAZOM, ACTING THROUGH ITS BOARD OF DIRECTORS, HOLDS CERTAIN CORPORATE GOVERNANCE RIGHTS OVER RAZOM DLIA UKRAYINY UNDER UKRAINIAN LAW.