2024-11-13T08:32:59-06:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 150 S WARNER ROAD SUITE 310 KING OF PRUSSIA PA 19406 990 2023-07-01 043467254 FOUNDATION FOR INDIVIDUAL RIGHTS AND EXPRESSION INC FOUN 2157173473 510 WALNUT STREET 900 PHILADELPHIA PA 19106 GREGORY LUKIANOFF PRESIDENT AND CEO 2157173473 2024-11-12 1 0 WILLIAM A LOUGHERY P01603932 2156433900 2024-11-12 2023 2024-10-15 13:58:12Z GREGORY LUKIANOFF 510 WALNUT STREET 900 PHILADELPHIA PA 19106 46066146 0 X HTTP://THEFIRE.ORG/ X 1999 MA DEFEND AND SUSTAIN THE INDIVIDUAL RIGHTS OF ALL AMERICANS TO FREE SPEECH AND FREE THOUGHT- THE MOST ESSENTIAL QUALITIES OF LIBERTY. 10 10 142 16 0 0 35171838 32251288 232857 81306 807552 1049430 -277190 42310 35935057 33424334 332796 468100 0 0 12970897 15071641 0 0 3692542 20932441 12451397 34236134 27991138 1698923 5433196 51099560 63265155 5948620 10036913 45150940 53228242 X THE FOUNDATION FOR INDIVIDUAL RIGHTS AND EXPRESSION'S (FIRE'S) MISSION IS TO DEFEND AND SUSTAIN THE INDIVIDUAL RIGHTS OF ALL AMERICANS TO FREE SPEECH AND FREE THOUGHT-THE MOST ESSENTIAL QUALITIES OF LIBERTY.(CONTINUED ON SCHEDULE O)FIRE EDUCATES AMERICANS ABOUT THE IMPORTANCE OF THESE INALIENABLE RIGHTS, PROMOTES A CULTURE OF RESPECT FOR THESE RIGHTS, AND PROVIDES THE MEANS TO PRESERVE THEM. FIRE RECOGNIZES THAT COLLEGES AND UNIVERSITIES PLAY A VITAL ROLE IN PRESERVING FREE THOUGHT WITHIN A FREE SOCIETY. TO THIS END, WE PLACE A SPECIAL EMPHASIS ON DEFENDING THE INDIVIDUAL RIGHTS OF STUDENTS AND FACULTY MEMBERS ON OUR NATION'S CAMPUSES, INCLUDING FREEDOM OF SPEECH, FREEDOM OF ASSOCIATION, DUE PROCESS, LEGAL EQUALITY, RELIGIOUS LIBERTY, AND SANCTITY OF CONSCIENCE. 0 0 6843886 0 8373 COMMUNICATIONS: FIRE'S COMMUNICATIONS PROGRAM SHARES OUR MISSION WITH MILLIONS OF AMERICANS THROUGH CHANNELS INCLUDING PRINT MEDIA, PODCASTS, VIDEOS, RADIO AND TELEVISION, SOCIAL MEDIA, AND ONLINE PLATFORMS. IN THE FISCAL YEAR 2023-24, WE AMASSED MORE THAN 920,000 SUBSCRIBERS AND FOLLOWERS, WELCOMED 4.6 MILLION VISITORS TO OUR WEBSITE, AND RECEIVED A RECORD-BREAKING 15,730 MEDIA MENTIONS. 3711758 199721 30000 RESEARCH: FIRE'S RESEARCH TEAM COMPILES DATA ON THREATS TO FREE SPEECH SO WE CAN CONFRONT AND RESPOND TO THE MOST COMMONLY MADE ARGUMENTS AGAINST FREEDOM OF EXPRESSION. 3575716 0 28001 FIRE LITIGATION: FIRE STRATEGICALLY LITIGATES IN COURTS NATIONWIDE TO VINDICATE FIRST AMENDMENT RIGHTS. IN SERVICE OF OUR EXPANDED MISSION TO DEFEND FREE SPEECH BOTH ON AND OFF CAMPUS, OUR LITIGATION PROGRAM IS GROWING INTO A PREMIER PUBLIC-INTEREST LAW FIRM FOR FREE EXPRESSION. FIRE ATTORNEYS REVIEW EACH AND EVERY CASE SUBMISSION WE RECEIVE AND ALSO PROACTIVELY SEEK OUT LEGAL CHALLENGES WITH THE POTENTIAL TO SECURE LASTING LEGAL PRECEDENTS, MAJOR PUBLIC-POLICY REFORM, OR CLEAR CULTURAL IMPACT. SINCE FIRE BEGAN LITIGATING IN 2014, FIRE'S LITIGATION PROGRAM HAS SECURED 28 VICTORIES AND MORE THAN $3 MILLION IN DAMAGES AND FEES. (CONTINUED ON SCHEDULE O.) 2058034 304 8182 CAMPUS RIGHTS ADVOCACY (CRA): FIRE CONTINUES TO PLACE A SPECIAL EMPHASIS ON DEFENDING THE INDIVIDUAL RIGHTS OF STUDENTS AND FACULTY MEMBERS ON CAMPUS, AND OUR CRA PROGRAM LEADS THESE EFFORTS. OUR EXPERT STAFF REVIEWS EVERY CASE SUBMISSION WE RECEIVE AND TAKES ACTION BY INTERVENING DIRECTLY WITH ADMINISTRATORS; ENGAGING IN CREATIVE ADVOCACY SUCH AS FREEDOM OF INFORMATION ACT (FOIA) REQUESTS OR THREATS TO SCHOOLS' ACCREDITATION; AND APPLYING PUBLIC PRESSURE TO SCHOOLS TO REVERSE RIGHTS VIOLATIONS. IN THE 2023-24 FISCAL YEAR, FIRE'S CRA TEAM RECORDED 74 VICTORIES. 1250390 54500 0 STRATEGIC PARTNERSHIPS: FIRE'S STRATEGIC PARTNERSHIPS PROGRAM INITIATES, CULTIVATES, AND MAINTAINS RELATIONSHIPS WITH FIRE'S GROWING LIST OF ALLIES. THROUGH THESE EFFORTS, WE MONITOR AND MAINTAIN OPPORTUNITIES TO ENHANCE OUR WORK BY COLLABORATING WITH A WIDE RANGE OF PARTNERS. 1040704 173800 0 ENGAGEMENT & MOBILIZATION: FIRE'S ENGAGEMENT AND MOBILIZATION TEAM IS RAPIDLY BECOMING THE "HOME BASE" FOR AMERICA'S FREE SPEECH CONSTITUENCY, GIVING THEM THE COMMUNITY, THE KNOWLEDGE, AND THE RESOURCES NEEDED TO PROMOTE A CULTURE OF FREE EXPRESSION. 1026201 39679 0 FIRE STUDENT DEVELOPMENT: FIRE'S STUDENT DEVELOPMENT PROGRAMS EDUCATE AND EMPOWER CURRENT COLLEGE STUDENTS TO DEFEND FREE SPEECH ON CAMPUS THROUGH EVENTS AND SIGNATURE INITIATIVES LIKE OUR SUMMER INTERNSHIP PROGRAM. THESE PROGRAMS ALSO HELP FIRE BUILD THE NEXT GENERATION OF TALENTED FREE SPEECH LEADERS, SOME OF WHOM GO ON TO WORK WITH FIRE. 897157 0 4000 LEGISLATIVE AND POLICY: FIRE'S LEGISLATIVE AND POLICY TEAM SUPPORTS OUR MISSION ON BOTH A STATE AND FEDERAL LEVEL BY ADVOCATING ON BEHALF OF RIGHTS-PROTECTIVE LEGISLATION AND AGAINST PROPOSED LAWS THAT THREATEN FIRST AMENDMENT RIGHTS. IN THE FISCAL YEAR 2023-24, OUR LEGISLATIVE AND POLICY TEAM WORKED WITH LEGISLATORS TO PASS A COMPREHENSIVE CAMPUS FREE SPEECH BILL IN NEW HAMPSHIRE WHILE HELPING TO DEFEAT EIGHT BILLS THAT THREATENED INDIVIDUAL RIGHTS IN FLORIDA, ARIZONA, SOUTH CAROLINA, INDIANA, NEW HAMPSHIRE, NEW JERSEY, AND NEBRASKA. 821017 0 2450 PUBLIC ADVOCACY: FIRE'S PUBLIC ADVOCACY DEPARTMENT ENGAGES IN NON-LITIGATION ADVOCACY TO DEFEND AND PROMOTE EXPRESSIVE RIGHTS AND A STRONG CULTURE OF FREE EXPRESSION. IN THE FISCAL YEAR 2023-24, THE PUBLIC ADVOCACY TEAM SECURED 12 VICTORIES. 550266 0 0 POLICY REFORM PROJECT: OUR POLICY REFORM PROJECT PROACTIVELY AND SYSTEMATICALLY DOCUMENTS AND EXPOSES CAMPUS POLICIES THAT VIOLATE COLLEGE STUDENTS' FREE SPEECH RIGHTS. THE CENTERPIECE OF THE PROJECT'S WORK IS MAINTAINING FIRE'S SPOTLIGHT DATABASE, WHICH CATALOGS RESTRICTIONS ON FREE SPEECH ON OVER 475 CAMPUSES NATIONWIDE. IN THE FISCAL YEAR 2023-24, THE POLICY REFORM TEAM REFORMED 48 POLICIES ON 19 CAMPUSES IMPACTING MORE THAN 300,000 STUDENTS. 313406 96 300 FACULTY OUTREACH: THE FIRE FACULTY NETWORK CONDUCTS OUTREACH TO COLLEGE AND UNIVERSITY FACULTY, CONNECTING THEM WITH A NETWORK THAT WILL GIVE THEM THE KNOWLEDGE AND RESOURCES NEEDED TO PROMOTE ACADEMIC FREEDOM ON THEIR CAMPUSES. 7957175 268379 14932 22088535 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 1 0 0 0 0 0 1 1 1 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 1 100 0 142 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 0 0 AL AR CA FL GA HI IL KS KY MA MD MI MN MS ND NH NJ NM NY OR PA RI SC TN UT VA WV WI X X GAIL LUCAS CPA MBA 2157173473 510 WALNUT STREET SUITE 900 PHILADELPHIA PA 19106 JOHN ELLIS CHAIRMAN 1.00 X X 0 0 0 JACK HENNEMAN VICE CHAIR AS OF OCT 2023 1.00 X X 0 0 0 VIRGINIA POSTREL SECRETARY 1.00 X X 0 0 0 KMELE FOSTER TREASURER 1.00 X X 0 0 0 HARVEY SILVERGLATE CO-FOUNDER 1.00 X X 0 0 0 SAMUEL J ABRAMS DIRECTOR 1.00 X 0 0 0 KURT JAGGERS DIRECTOR AS OF AUG 2023 1.00 X 0 0 0 SANDY LEONG DIRECTOR 1.00 X 0 0 0 JOSEPH MALINE DIRECTOR 1.00 X 0 0 0 KEITH WHITTINGTON DIRECTOR 1.00 X 0 0 0 GREGORY LUKIANOFF PRESIDENT AND CEO 40.00 X 499505 0 45309 ALISHA GLENNON CHIEF OPERATING OFFICER 40.00 X 390406 0 45309 WILLIAM CREELEY LEGAL DIRECTOR 40.00 X 349837 0 41572 NICHOLAS PERRINO EXECUTIVE VICE PRESIDENT 40.00 X 260345 0 37670 RONALD LONDON GENERAL COUNSEL 40.00 X 252372 0 37711 BOB CORN REVERE CHIEF COUNSEL 40.00 X 539925 0 29679 DARPANA SHETH VICE PRESIDENT OF LITIGATION 40.00 X 233789 0 36698 MATT HARWOOD VICE PRESIDENT OF COMMUNICATIONS 40.00 X 181135 0 33077 BRIDGET GLACKIN SENIOR VICE PRESIDENT, DEV 40.00 X 168689 0 32123 JOSEPH COHN LEGISLATIVE & POLICY DIREC 40.00 X 177527 0 18386 3053530 0 357534 35 0 1 0 CORPORATE FACILITIES OF NEW JERSEY 2129 CHESTNUT STREET PHILADELPHIA PA 19103 OFFICE EXPANSION 495781 NODEHAUS MEDIA LLC 921 36TH STREET SW SUITE 109 WILLIAMSTOWN MA 01267 ADVERTISING SERVICES 126000 CDW 200 NORTH MILWAUKEE AVE VERNON HILLS IL 60061 IT EQUIPMENT 109598 3 32251288 210502 32251288 SPEAKER FEES 900099 68155 68155 LITIGATION SETTLEMENT PROCEEDS 900099 13151 13151 81306 1067649 1067649 41018 41018 12623593 12641812 -18219 -18219 -18219 OTHER INCOME 900099 1292 1292 1292 33424334 81306 0 1091740 416421 416421 39679 39679 12000 12000 2145768 1429245 355268 361255 10494002 7923599 1052507 1517896 371968 282255 34856 54857 1165754 869388 122082 174284 894149 662505 98678 132966 495750 480096 6761 8893 30240 22426 3375 4439 64542 64542 102156 102156 1268079 1213674 18331 36074 2690769 2633803 784 56182 901653 301968 32821 566864 1044178 774363 116530 153285 1126414 835349 125708 165357 984154 776797 18579 188778 1204170 997999 41748 164423 594215 440670 66314 87231 105141 77972 11734 15435 RESEARCH SERVICES 1754445 1752718 1727 DUES AND SUBSCRIPTIONS 85491 81066 1829 2596 27991138 22088535 2210061 3692542 364109 126700 2980174 5860470 6349110 4421315 228 228 336048 595475 6740169 1524676 1388636 5215493 33033207 39682254 2482346 1563894 4165702 5799326 51099560 63265155 676517 1681352 5272103 8355561 5948620 10036913 X 37184417 47806920 7966523 5421322 45150940 53228242 51099560 63265155 X 5433196 2473108 170998 X 0 1 X 1 0 X 13565017 15761288 36490336 35171838 32251288 133239767 13565017 15761288 36490336 35171838 32251288 133239767 2122113 131117654 275927 238868 494109 818937 1108667 2936508 2374 7274 5595 521 1292 17056 136193331 549722 0.96270 0.95450 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 2,374. 2020 AMOUNT: $ 7,274. 2021 AMOUNT: $ 5,595. 2022 AMOUNT: $ 521. 2023 AMOUNT: $ 1,292. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3838 60704 64542 22023993 22088535 1000000 250000 0 0 554459 1000000 1000000 1000000 3554459 5331689 61188 103033 122083 64542 350846 138615 250000 250000 250000 888615 1332923 4789 3838 8627 24386 24386 24386 24386 24386 24386 24386 24386 24252 134 24386 0.00000 1.00000 0.00000 0 0 4675838 567597 4108241 1381275 502970 878305 683056 454109 228947 5215493 SECURITY DEPOSIT 149651 OPERATING LEASES RIGHT-OF-USE ASSETS 5649675 5799326 LEASE LIABILITIES - OPERATING 8355561 8355561 X 35966284 2473108 170998 2644106 33322178 102156 102156 33424334 27888982 0 27888982 102156 102156 27991138 PART V, LINE 4: THE FOUNDATION'S ENDOWMENT CONSISTS OF ONE INDIVIDUAL FUND ESTABLISHED PRIMARILY TO FUND OPERATIONS. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. ACCORDINGLY, THERE IS NO PROVISION FOR INCOME TAXES. THE FOUNDATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS, NOR IS IT AWARE OF ANY OF ITS ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME TAXES. THE FOUNDATION FOLLOWS THE GUIDANCE IN THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THE GUIDANCE CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. THE GUIDANCE FURTHER PRESCRIBES RECOGNITION AND MEASUREMENT OF TAX PROVISIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. THE APPLICATION OF THIS STANDARD HAD NO IMPACT ON THE FOUNDATION'S FINANCIAL STATEMENTS. THE FOUNDATION'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: GAIN ON DISPOSAL OF LEASE RELATED ASSET 170,998. 0 0 0 0 0 0 0 0 0 0 NORTH AMERICA LIVESTREAM AND SOCIAL MEDIA SUPPORT FOR MUNK DEBATE IN JULY 2023 12000 OTHER 0 0 1 0 0 0 0 0 0 1 BROWN UNIVERSITY 69 BROWN STREET 2ND FLOOR PROVIDENCE RI 02912 050258809 501(C)(3) 13860 0 SUPPORT FOR PROJECT STUDYING WHETHER VIEWPOINT DIVERSITY AFFECTS SUCCESS IN GROUP PROBLEM-SOLVING CALIFORNIA STATE UNIVERSITY LONG BEACH 6300 STATE UNIVERSITY DRIVE SUITE 332 LONG BEACH CA 90815 931150363 501(C)(3) 31400 0 SUPPORT FOR PROJECT TO CREATE A GENERAL POPULATION BASELINE AGAINST WHICH TO COMPARE THE RESULTS OF THE COLLEGE FREE SPEECH RANKINGS SURVEY. PEMBROKE COLLEGE FOUNDATION INC 62 DAUPHIN DRIVE WILLIAMSVILLE NY 14221 521360375 501(C)(3) 33000 0 SUPPORT FOR A DIGITAL HUMANITIES PROJECT VISUALIZING THE EVOLUTION OF FIRST AMENDMENT-LIKE PROTECTIONS IN STATE CONSTITUTIONS, AND INTERVIEWS WITH JUDGES WHO INTERPRET SAID PROTECTIONS. THE REGENTS OF THE UNIVERSITY OF CALIFORNIA 5200 NORTH LAKE ROAD MERCED CA 95343 943067788 501(C)(3) 13200 0 SUPPORT FOR A PROJECT EXAMINING THE SCHOLARLY OUTPUT OF ACADEMICS BEFORE AND AFTER THEY FACE CONTROVERSIES RELATED TO THEIR SPEECH. UNIVERSITY OF CALIFORNIA BERKELEY 1608 FOURTH STREET SUITE 201 BERKELEY CA 94710 946002123 501(C)(3) 22000 0 SUPPORT FOR STUDY EXAMINING WHETHER THERE IS IDEOLOGICAL BIAS IN FEDERAL SCIENCE FUNDING PROJECTS. UNIVERSITY OF WASHINGTON (GRANTS) 12455 COLLECTIONS DRIVE CHICAGO IL 60693 916001537 511(A)(2)(B) 37384 0 SUPPORT FOR STUDY LOOKING AT HOW DEI STATEMENTS FROM DIFFERENT IDEOLOGICAL POINTS OF VIEW ARE EVALUATED. REGENTS OF THE UNIVERSITY OF CALIFORNIA 5200 NORTH LAKE ROAD MERCED CA 95343 943067788 501(C)(3) 11977 0 SUPPORT FOR STUDY EXAMINING HOW MISPERCEPTIONS OF PARTISAN BELIEFS IMPACTS THE CONSEQUENCES SUBJECTS THINK ARE APPROPRIATE FOR SPEECH THE TRUSTEES OF THE UNIVERSITY OF PENNSYLVANIA 3451 WALNUT STREET 5TH FLOOR PHILADELPHIA PA 19104 231352685 501(C)(3) 13500 0 SUPPORT FOR A STUDY LOOKING AT POLITICAL STATEMENTS ISSUED BY ACADEMIC JOURNALS AND PROFESSIONAL ORGANIZATIONS UNIVERSITY OF PITTSBURGH PO BOX 640458 PITTSBURGH PA 15264 250965591 501(C)(3) 22500 0 SUPPORT FOR A STUDY LOOKING AT WHETHER IDEOLOGICAL PREFERENCES ARE SIGNALLED IN EDUCATION SCHOOL JOB POSTINGS AND IF THAT HAS CHANGED OVER TIME. ALUMNI FREE SPEECH ALLIANCE 1859 CRAIG FARM ROAD LANCASTER SC 29720 874405869 501(C)(3) 173800 0 PROVIDE ASSISTANCE TO THE ALUMNI FREE SPEECH ALLIANCE TO COVER OVERHEAD AND ADMINISTRATIVE COSTS WHILE AFSA PARTNERS WITH FIRE TO DEVELOP MORE INDEPENDENT ALUMNI GROUPS ACROSS THE COUNTRY. NEW YORK UNIVERSITY 105 EAST 17TH STREET 2ND FLOOR NEW YORK CITY NY 10003 135562308 501(C)(3) 15000 0 SUPPORT FOR PARTICIPATION IN THE FIRST AMENDMENT SUMMIT INCLUDING PROMOTION TO UNIVERSITIES FOR VIRTUAL ENGAGEMENT AND FOLLOW-UP OUTREACH FOR ADOPTION OF FREE SPEECH ORIENTATION MATERIALS NEW YORK UNIVERSITY 105 EAST 17TH STREET 2ND FLOOR NEW YORK CITY NY 10003 135562308 501(C)(3) 20000 0 SUPPORT FOR THEIR NEW PROJECT CATELOGUING AND CREATING A DATABASE OF SLAPP LAWSUITS ACROSS THE USA 11 1 CAMPUS SCHOLAR PROGRAM 25 35580 STUDENT DEFENDERS PROGRAM 3 1789 SCHOLARSHIPS 1 1000 LET'S TALK PROGRAM 1 855 FREE SPEECH WEEK 6 455 PART I, LINE 2: GRANT FUNDS ARE GIVEN TO FULFILL THE ORGANIZATIONAL MISSION AND ONLY FOR 501(C)(3) PURPOSES. REGULAR CHECK-IN MEETINGS ARE HELD WITH THOSE THAT RECEIVE GRANT FUNDS TO MONITOR USE OF GRANT FUNDS. GRANTEES OF THE FREE INQUIRY GRANT (FIG) PROGRAM MUST: 1. PROVIDE FIRE WITH A WRITTEN REPORT ON THE PROGRESS OF THE RESEARCH PROJECT AND USE OF THE GRANT EVERY FOUR MONTHS BEGINNING ON THE DATE GRANT FUNDS ARE FIRST DISBURSED TO GRANTEE; AND 2. MAINTAIN BOOKS AND RECORDS REGARDING THE USE OF THE GRANT, INCLUDING COMPLETE RECORDS OF RECEIPTS AND EXPENDITURES, AND MAKE THEM AVAILABLE FOR INSPECTION BY FIRE FOR A PERIOD OF FOUR (4) YEARS FOLLOWING USE OF THE GRANT. STUDENTS APPLY FOR THE CAMPUS SCHOLARS PROGRAM DURING A BIANNUAL APPLICATION WINDOW. FIRE THEN EVALUATES APPLICATIONS, CONDUCTS INTERVIEWS, AND SELECTS A LIMITED NUMBER OF SCHOLARSHIP RECIPIENTS. FIRE PROVIDES FUNDS TO ASSIST WITH A FIRE MISSION-CENTRIC PROJECT AND REGULARLY MEETS WITH THE CAMPUS SCHOLAR TO CHECK ON THEIR PROGRESS. STUDENTS ARE AWARDED A STIPEND UPON SUCCESSFUL COMPLETION OF THEIR PROJECT. STUDENTS APPLY TO FIRE FOR FUNDS TO HELP WITH PROJECTS THAT FURTHER FIRE'S MISSION ON THEIR INDIVIDUAL CAMPUSES. FIRE EVALUATES THE APPLICATIONS AND DISTRIBUTES THE FUNDS. LET'S TALK GROUPS APPLY TO FIRE FOR SCHOLARSHIP FUNDS TO HELP FACILITATE STUDENT DISCUSSION EVENTS AND ACTIVITIES. FIRE EVALUATES THE APPLICATIONS AND DISTRIBUTES THE FUNDS, THEN WORKS WITH THE GROUP TO ENSURE THEY ARE SET UP FOR SUCCESS. SCHOLARSHIPS ARE AWARDED BASED UPON THE SELECTIONS OF AN ASSESSMENT COMMITTEE THAT READ AND EVALUATE ESSAY CONTEST SUBMISSIONS. WINNERS' ELIGIBILITY IS VERIFIED BY CONTACTING THEIR UNIVERSITY AND VERIFYING ENROLLMENT. SCHOLARSHIPS ARE PAID DIRECTLY TO THE UNIVERSITY AND CREDITED TO THE STUDENT'S TUITION ACCOUNT. RECEIPT OF SCHOLARSHIP FUNDS IS VERIFIED BY RETURN OF A CANCELED CHECK THAT WAS CASHED BY THAT UNIVERSITY. STUDENT DEFENDER CHAPTERS APPLY TO FIRE FOR SCHOLARSHIP FUNDS TO HELP THEIR STUDENT GROUPS REACH MORE STUDENTS. FIRE EVALUATES THE APPLICATIONS AND DISTRIBUTES THE FUNDS, THEN WORKS WITH THE CHAPTER TO ENSURE THEIR PROGRAM IS SET UP FOR SUCCESS. X X X X X 0 0 0 0 0 0 0 1 0 BOB CORN REVERE CHIEF COUNSEL 536925 0 2000 0 1000 0 12259 0 17420 0 569604 0 0 0 GREGORY LUKIANOFF PRESIDENT AND CEO 495023 0 0 0 4482 0 22500 0 22809 0 544814 0 0 0 ALISHA GLENNON CHIEF OPERATING OFFICER 380406 0 10000 0 0 0 22500 0 22809 0 435715 0 0 0 WILLIAM CREELEY LEGAL DIRECTOR 336273 0 10000 0 3564 0 19200 0 22372 0 391409 0 0 0 NICHOLAS PERRINO EXECUTIVE VICE PRESIDENT 247689 0 3000 0 9656 0 14861 0 22809 0 298015 0 0 0 RONALD LONDON GENERAL COUNSEL 248372 0 3000 0 1000 0 14902 0 22809 0 290083 0 0 0 DARPANA SHETH VICE PRESIDENT OF LITIGATION 231489 0 2000 0 300 0 13889 0 22809 0 270487 0 0 0 MATT HARWOOD VICE PRESIDENT OF COMMUNICATIONS 171135 0 10000 0 0 0 10268 0 22809 0 214212 0 0 0 BRIDGET GLACKIN SENIOR VICE PRESIDENT, DEV 155689 0 13000 0 0 0 9314 0 22809 0 200812 0 0 0 JOSEPH COHN LEGISLATIVE & POLICY DIREC 174327 0 2000 0 1200 0 10595 0 7791 0 195913 0 0 0 PART I, LINE 7 DISCRETIONARY BONUSES MAY BE APPROVED BY AN EMPLOYEE'S MANAGER OR, FOR THE PRESIDENT & CEO, BY THE BOARD. OTHER EARNINGS FOR INDIVIDUALS ARE DUE TO HONORARIUMS THAT WERE PAID FOR SPEAKING ENGAGEMENTS IN WHICH TEAM MEMBERS PARTICIPATED. GREGORY LUKIANOFF PRESIDENT AND CEO 130502 SERVICES AGREEMENT - IN FURTHERANCE OF ITS CHARITABLE AND EDUCATIONAL PURPOSES, FIRE HAS A SERVICE AGREEMENT WITH ITS PRESIDENT AND CEO (CEO) TO PROVIDE CERTAIN ADMINISTRATIVE SERVICES, STAFFING AND OTHER RESOURCES TO THE CEO IN CONNECTION WITH THE CEO'S PERSONAL BOOK PROJECT. THE AGREEMENT WAS APPROVED BY THE INDEPENDENT MEMBERS OF FIRE'S BOARD OF DIRECTORS WITHOUT THE PARTICIPATION OF THE CEO WAS BASED UPON COMPARABILITY DATA PROVIDED BY A THIRD-PARTY VALUATION FIRM TO ENSURE THAT THE CONSIDERATION PAID FOR THE SERVICES WAS EQUAL TO THE FAIR MARKET VALUE OF THE SERVICES PROVIDED. AS OF THE DATE OF THIS FILING, AND BASED ON THE INFORMATION PROVIDED BY THE THIRD-PARTY VALUATION FIRM, FIRE HAS RECEIVED FULL CONSIDERATION FOR THE VALUE OF ITS SERVICES AND OTHER RESOURCES PROVIDED TO THE CEO. 0 X 32 210502 FAIR MARKET VALUE 0 0 0 0 PART I, COLUMN (B): THE FIGURE IN THIS COLUMN REPRESENTS THE NUMBER OF DONORS IN THE GIVEN CATEGORY. FORM 990, PART III, LINE 4C IN ADDITION TO DIRECT LITIGATION, FIRE PARTICIPATES AS AMICUS CURIAE IN STRATEGICALLY CHOSEN CASES TO SUPPORT CRITICAL LEGAL ARGUMENTS AND ADVANCE IMPORTANT PRECEDENT. FINALLY, THE LITIGATION PROJECT WORKS TO POSITION FIRE AS A THOUGHT LEADER IN FIRST AMENDMENT JURISPRUDENCE BY PUBLISHING OPINION PIECES AND LEGAL SCHOLARSHIP, TEACHING CONTINUING LEGAL EDUCATION COURSES, AND RECRUITING LIKE-MINDED ATTORNEYS FOR OUR LEGAL NETWORK AND FACULTY LEGAL DEFENSE FUND. BETWEEN JULY 1, 2023 AND JUNE 30, 2024, FIRE WAS IN ACTIVE LITIGATION IN 26 CASES, FURTHERING ITS MISSION. 1. DIEI V. BOYD, ET AL., CASE NO. 23-5771 (6TH CIR.): FIRE REPRESENTS FORMER GRADUATE PHARMACY STUDENT KIMBERLY DIEI IN THIS LAWSUIT AGAINST THE UNIVERSITY OF TENNESSEE HEALTH SCIENCE CENTER AND ITS ADMINISTRATORS. DIEI WAS INVESTIGATED TWICE BY HER PROGRAM'S "PROFESSIONAL CONDUCT COMMITTEE" BECAUSE OF ALLEGATIONS THAT HER PERSONAL SOCIAL MEDIA ACTIVITY WAS TOO "CRUDE," "VULGAR, AND "SEXUAL." AFTER THE DISTRICT COURT DISMISSED THE CASE ON THE PLEADINGS, DIEI APPEALED TO THE U.S. COURT OF APPEALS FOR THE SIXTH CIRCUIT. THIS LAWSUIT FURTHERS FIRE'S MISSION BY SEEKING TO (A) PROTECT A STUDENT'S OFF-CAMPUS, EXTRAMURAL, AND ONLINE SPEECH AND (B) ESTABLISH CONSTITUTIONAL CONSTRAINTS ON A PUBLIC UNIVERSITY'S DISCRETION TO PUNISH EXPRESSION IT SUBJECTIVELY DEEMS "UNPROFESSIONAL." 2. PHILLIPS V. COLLIN COLLEGE, ET AL., CASE NO. 4:22-CV-184 (E.D.TEX.): IN ITS THIRD LAWSUIT AGAINST COLLIN COLLEGE, FIRE REPRESENTED HISTORY PROFESSOR MICHAEL PHILLIPS AFTER THE COLLEGE TERMINATED HIM FOR CRITICIZING THE ADMINISTRATION'S COVID-19 SAFETY MEASURES AND FOR OTHER PROTECTED SPEECH. PHILLIPS SUCCESSFULLY DEFEATED THE COLLEGE'S MOTIONS TO DISMISS AND SUMMARY JUDGMENT, FORCING THE COLLEGE TO DEFEND ITS ACTIONS AT TRIAL. ULTIMATELY, THE JURY FOUND IN FAVOR OF THE COLLEGE, CONCLUDING THAT, ALTHOUGH PHILLIPS WAS TERMINATED BECAUSE OF SPEECH PROTECTED BY THE FIRST AMENDMENT, HE WOULD HAVE BEEN TERMINATED ANYWAY. THIS LAWSUIT FURTHERED FIRE'S MISSION BY DEFENDING THE RIGHT OF PUBLIC COLLEGE FACULTY TO COMMENT AS PRIVATE CITIZENS ON MATTERS OF PUBLIC CONCERN WITHOUT RETALIATION AND BY SHOWING ADMINISTRATORS NATIONWIDE THAT FIRE WILL REPRESENT PROFESSORS THROUGH TRIAL TO VINDICATE THEIR RIGHTS. 3. FIRE V. TARLETON STATE UNIVERSITY, CASE NO. 11-23-00232 (COURT OF APPEALS, 15TH CT. APP., TEX.): IN FEBRUARY 2022, FIRE SUED TARLETON STATE UNIVERSITY FOR FAILING TO DISCLOSE PUBLIC RECORDS UNDER THE TEXAS PUBLIC INFORMATION ACT. FIRE SOUGHT INFORMATION ABOUT A FORMER PROFESSOR WHO THREATENED TO SUE THE STUDENT NEWSPAPER, TEXAN NEWS SERVICE, FOR DEFAMATION AFTER IT ACCURATELY REPORTED ON ALLEGATIONS OF HIS INAPPROPRIATE CONDUCT TOWARD FEMALE STUDENTS. TARLETON PRESSURED THE STUDENT NEWSPAPER TO TAKE DOWN THE ARTICLES OR RISK LOSING FUNDING, THEN TOOK OVER THE PAPER, WHICH PREVIOUSLY HAD BEEN EDITORIALLY INDEPENDENT. THE TRIAL COURT ORDERED TARLETON TO PRODUCE THE RECORDS AND AWARDED FIRE ITS COSTS AND FEES. AFTER TARLETON MOVED TO RECONSIDER, THE COURT UPHELD ITS ORDER TO DISCLOSE THE RECORDS BUT REVERSED ITS GRANT OF COSTS AND FEES. THE CASE IS NOW AWAITING A DECISION ON APPEAL. THIS LAWSUIT FURTHERS FIRE'S MISSION BY HOLDING PUBLIC INSTITUTIONS ACCOUNTABLE FOR THEIR VIOLATIONS OF PRESS FREEDOM AND BY VIGOROUSLY PURSUING THE DISCLOSURE OF RECORDS MADE PUBLIC UNDER STATE OR FEDERAL LAW. 4. REGES V. CAUCE, CASE NO. 0:24-CV-03518 (9TH CIR.): FIRE REPRESENTS COMPUTER SCIENCE PROFESSOR STUART REGES, WHO FACES POTENTIAL TERMINATION FOR INCLUDING ON HIS SYLLABUS A SATIRICAL CRITIQUE OF THE "INDIGENOUS LAND ACKNOWLEDGEMENT STATEMENT" THE UNIVERSITY OF WASHINGTON ENCOURAGES FACULTY TO INCLUDE ON THEIR SYLLABI. UNIVERSITY ADMINISTRATORS PUNISHED REGES FOR HIS PROTECTED SPEECH BY CENSORING THE ONLINE VERSION OF HIS SYLLABUS, CREATING A COMPETING SECTION OF HIS CLASS, AND INVESTIGATING HIM FOR MORE THAN TWO YEARS UNDER A VAGUE POLICY THAT PROHIBITS "UNACCEPTABLE AND "INAPPROPRIATE" SPEECH. AFTER THE DISTRICT COURT DISMISSED REGES'S CLAIMS IN MAY 2024, FIRE APPEALED TO THE U.S. COURT OF APPEALS FOR THE NINTH CIRCUIT. THIS LAWSUIT FURTHERS FIRE'S MISSION BY STANDING UP FOR FACULTY RIGHTS TO EXPRESS DISSENTING OPINIONS ON CONTROVERSIAL TOPICS AND TO MANAGE THE CONTENTS OF THEIR SYLLABI WITHOUT RETALIATION. 5. FLORES V. BENNETT, CASE NO. 22-01003 (E.D. CA.): FIRE REPRESENTS THE YOUNG AMERICANS FOR FREEDOM STUDENT GROUP AT CLOVIS COMMUNITY COLLEGE IN THIS LAWSUIT, WHICH CHALLENGES THE COLLEGE'S POLICY BANNING FLYERS WITH "INAPPROPRIATE OR OFFENS[IVE] LANGUAGE OR THEMES." CITING THIS POLICY, ADMINISTRATORS REMOVED THE GROUP'S ANTI-COMMUNISM FLYERS FROM THE INDOOR SCHOOL BULLETIN BOARDS AND REJECTED THE GROUP'S FLYERS WITH PRO-LIFE AND OTHER THEMES. IN AUGUST 2023, THE U.S. COURT OF APPEALS FOR THE NINTH CIRCUIT UPHELD THE DISTRICT COURT'S INJUNCTION AGAINST THE COLLEGE'S UNCONSTITUTIONAL FLYER POLICY. THIS LAWSUIT FURTHERS FIRE'S MISSION BY PROTECTING STUDENTS' RIGHTS TO FREELY EXPRESS THEIR POLITICAL VIEWPOINTS AT PUBLIC COLLEGES. 6. NOVOA V. DIAZ, CASE NO. 22-13994 (11TH CIR.): IN THIS FIRST AMENDMENT CHALLENGE TO FLORIDA'S STOP WOKE ACT, FIRE REPRESENTS UNIVERSITY OF SOUTH FLORIDA PROFESSOR DR. ADRIANA NOVOA AND STUDENT GROUP USF FIRST AMENDMENT FORUM. THE ACT VIOLATES THE FIRST AMENDMENT RIGHTS OF FACULTY AND STUDENTS BY PROHIBITING "INSTRUCTION" ON EIGHT CONCEPTS RELATED TO "RACE, COLOR, NATIONAL ORIGIN, OR SEX." AFTER THE DISTRICT COURT HALTED ENFORCEMENT OF KEY PARTS OF THE "POSITIVELY DYSTOPIAN" ACT, THE U.S. COURT OF APPEALS FOR THE ELEVENTH CIRCUIT DENIED FLORIDA'S REQUEST TO STAY THE PRELIMINARY INJUNCTION. ON APPEAL, 11 "FRIEND OF THE COURT" BRIEFS WERE FILED IN SUPPORT OF FIRE'S CLIENTS. THE CASE AWAITS A MERITS RULING BY THE FEDERAL APPEALS COURT, WHICH HEARD ORAL ARGUMENT IN JUNE 2024. THIS LITIGATION FURTHERS FIRE'S MISSION BY STOPPING THE GOVERNMENT FROM IMPOSING IDEOLOGICAL HANDCUFFS ON FACULTY'S RIGHTS TO ACADEMIC FREEDOM AND STUDENTS' RIGHTS TO RECEIVE INFORMATION. 7. VILLARREAL V. CITY OF LAREDO, CASE NO. 23-1155 (SCOTUS): FIRE REPRESENTS CITIZEN JOURNALIST PRISCILLA VILLARREAL IN THIS LAWSUIT CHALLENGING HER ARREST FOR ASKING A POLICE OFFICER FOR INFORMATION AS PART OF HER NEWS REPORTING. OFFICIALS RELIED ON A CRIMINAL STATUTEONE THEY HAD NEVER ENFORCED IN THE LAW'S 23-YEAR HISTORYPROHIBITING PEOPLE FROM USING INFORMATION THAT "HAS NOT BEEN MADE PUBLIC" TO "OBTAIN A BENEFIT." AFTER THE DISTRICT COURT GRANTED LAREDO OFFICIALS QUALIFIED IMMUNITY, A PANEL OF THE U.S. COURT OF APPEALS FOR THE FIFTH CIRCUIT REVERSED. REHEARING THE CASE EN BANC, THE FULL FIFTH CIRCUIT RULED 9-7 THAT THE OFFICERS WERE ENTITLED TO QUALIFIED IMMUNITY, WITH FOUR JUDGES AUTHORING VIGOROUS DISSENTS. FIRE PETITIONED FOR CERTIORARI WITH THE SUPREME COURT OF THE UNITED STATES AND GARNERED 13 "FRIEND-OF-THE-COURT" BRIEFS IN SUPPORT, REPRESENTING OVER 40 INDIVIDUALS, CIVIL-LIBERTIES GROUPS, AND MEDIA ORGANIZATIONS. THIS LITIGATION FURTHERS FIRE'S MISSION BY CONTRIBUTING TO A WELL-INFORMED PUBLIC, FREE FROM FEAR THAT OFFICIALS WILL ABUSE THE LAWS TO TRY TO SILENCE THEIR CRITICS. 8. BOMBARD V. RIGGEN, CASE NO. 21-CV-176 (VT. SUPER. CT. CIV. DIV.): FIRE REPRESENTS GREGORY BOMBARD, WHO WAS ARRESTED ON TRUMPED-UP CHARGES OF "DISORDERLY CONDUCT" FOR CURSING AT A POLICE OFFICER. AFTER VERMONT STATE TROOPER JAY RIGGEN PULLED HIM OVER IN AN ILLEGAL TRAFFIC STOP, BOMBARD CURSED AT THE TROOPER, GIVING HIM THE MIDDLE FINGER. BOMBARD WAS HANDCUFFED, SEARCHED, THROWN IN THE BACK OF A POLICE CAR, LOCKED IN A BARRACKS HOLDING CELL, AND HAD HIS MUGSHOT DISTRIBUTED TO VERMONT MEDIA OUTLETS. BOMBARD'S CRIMINAL CHARGES WERE DROPPED AFTER A YEAR AND HE DEFEATED A MOTION TO DISMISS IN HIS CIVIL CASE. AFTER ARDUOUS DISCOVERY AND CROSS-MOTIONS FOR SUMMARY JUDGMENT, THE STATE AGREED TO SETTLE IN JUNE 2024, PAYING BOMBARD $175,000 IN COMPENSATION AND ATTORNEYS' FEES. THIS LAWSUIT FURTHERED FIRE'S MISSION BY PROTECTING THE FIRST AMENDMENT RIGHT TO ENGAGE IN OFFENSIVE SPEECHINCLUDING THE MIDDLE FINGER, EVEN WHEN DIRECTED AT GOVERNMENT AUTHORITIES. FORM 990, PART III, LINE 4C 9. HALL-RAYFORD V. CITY OF EASTPOINTE, CASE NO. 2:22-CV-12714 (E.D. MICH): FIRE REPRESENTED FOUR CITIZENS OF EASTPOINTE, MICHIGAN SEEKING A COURT ORDER REQUIRING THE MAYOR AND CITY TO ALLOW PEACEFUL CRITICISM AT CITY COUNCIL MEETINGS. DURING THE PUBLIC-COMMENT PERIOD OF CITY COUNCIL MEETINGS, FORMER MAYOR MONIQUE OWENS REPEATEDLY SHOUTED DOWN THESE CONSTITUENTS AFTER THEY CRITICIZED HER. IN APRIL 2024, THE CITY SETTLED THE LAWSUIT BY: (1) ENTERING INTO A CONSENT DECREE PROHIBITING THE CITY FROM ENFORCING ITS UNCONSTITUTIONAL BAN ON PUBLIC COMMENTS "DIRECTED AT" AN ELECTED OFFICIAL AND REQUIRING IT TO ALLOW MEMBERS OF THE PUBLIC TO CRITICIZE ITS ELECTED OFFICIALS; (2) PASSING A FORMAL RESOLUTION APOLOGIZING TO THE PLAINTIFFS AND ESTABLISHING SEPT. 6 AS AN ANNUAL "FIRST AMENDMENT DAY" IN EASTPOINTE; AND (3) PAYING EACH PLAINTIFF $17,910 (A NOD TO THE YEAR THE FIRST AMENDMENT WAS RATIFIED), PLUS ATTORNEYS' FEES, FOR A TOTAL OF $83,000. THIS LAWSUIT FURTHERED FIRE'S MISSION BY PROTECTING THE FIRST AMENDMENT RIGHT OF MEMBERS OF THE PUBLIC TO CRITICIZE LOCAL OFFICIALS, INCLUDING DURING THE PUBLIC-COMMENT PERIOD OF CITY COUNCIL MEETINGS. 10. VOLOKH V. JAMES, CASE NO. 23-356 (2D CIR.): FIRE REPRESENTS EUGENE VOLOKH AND ONLINE PLATFORMS RUMBLE AND LOCALS IN A FEDERAL CHALLENGE TO A NEW YORK LAW TARGETING SO-CALLED "HATE SPEECH" BY REQUIRING ONLINE PLATFORMS TO RESPOND TO OR ADDRESS SPEECH THAT SOMEONE, SOMEWHERE, FINDS "HUMILIATING OR "VILIFYING" TOWARD A GROUP BASED ON RACE, COLOR, RELIGION, OR OTHER PROTECTED CLASS. AFTER THE DISTRICT COURT GRANTED A PRELIMINARY INJUNCTION, THE U.S. COURT OF APPEALS FOR THE SECOND CIRCUIT HEARD ORAL ARGUMENT IN FEBRUARY 2024. THE CASE NOW IS AWAITING A DECISION ON APPEAL AFTER THE PARTIES SUBMITTED SUPPLEMENTAL BRIEFING. THIS LAWSUIT FURTHERS FIRE'S MISSION BY PROTECTING ONLINE SPEECH FROM GOVERNMENT INTERFERENCE AND HOLDING THE LINE AGAINST GOVERNMENT REGULATION OF "HATE SPEECH," WHICH IS PROTECTED BY THE FIRST AMENDMENT. 11. O.J. V. CHAPPAQUA CENTER SCHOOL DIST., CASE NO. 7:2024-CV-02830 (S.D.N.Y.): FIRE REPRESENTS A PUBLIC HIGH SCHOOL STUDENT WHO WAS SUSPENDED IN 2022 AFTER HE RECORDED SATIRICAL AND SOPHOMORIC FREESTYLE RAP LYRICS AT A FRIENDS' HOUSE. UNKNOWN TO HIM, HIS FRIEND COMBINED HIS LYRICS WHICH INCLUDED HOMOPHOBIC SLURS WITH ANOTHER TEEN, AND POSTED THE RECORDING ON SOUNDCLOUD. SCHOOL ADMINISTRATORS, WHO LEARNED OF THE RECORDING THROUGH ANONYMOUS COMPLAINTS, DEEMED THE LYRICS TO BE "HATE SPEECH" EVEN THOUGH THE PLAINTIFF IS A MEMBER OF THE LGBTQ COMMUNITY. THIS LAWSUIT FURTHERS FIRE'S MISSION TO PROTECT THE RIGHT OF PUBLIC HIGH SCHOOL STUDENTS TO EXPRESS THEMSELVES ONLINE, ON THEIR OWN TIME, OUTSIDE OF SCHOOL ESPECIALLY WHERE THEIR ARTISTIC EXPRESSION IS UNRELATED TO AND DOES NOT DISRUPT SCHOOL. 12. D.A. V. TRI COUNTY AREA SCHOOLS, CASE NO. 1:23-423 (W.D. MICH.): FIRE REPRESENTS TWO MIDDLE-SCHOOL STUDENTS IN MICHIGAN IN A LAWSUIT CHALLENGING THEIR PUBLIC SCHOOL'S VIEWPOINT-DISCRIMINATORY BAN ON "LET'S GO BRANDON" APPAREL AND ITS DRESS CODE THAT BANS CLOTHING "CALL[ING] UNDUE ATTENTION" TO THE STUDENT. SCHOOL OFFICIALS ORDERED THE STUDENTS TO REMOVE SWEATSHIRTS WITH THE PHRASE "LET'S GO BRANDON," A WELL-KNOWN, NON-PROFANE, ANTI-PRESIDENT BIDEN SLOGAN, WHILE ALLOWING OTHER STUDENTS TO WEAR APPAREL WITH DIFFERENT POLITICAL MESSAGES, INCLUDING GAY-PRIDE-THEMED HOODIES. THIS LITIGATION FURTHERS FIRE'S MISSION TO PROTECT STUDENT SPEECH IN K-12, ESPECIALLY CORE POLITICAL SPEECH, AND PREVENT SCHOOLS FROM ENGAGING IN VIEWPOINT DISCRIMINATION. 13. I.P. V. TULLAHOMA CITY SCHOOLS, CASE NO. 4:23-CV-26 (E.D. TENN.): FIRE REPRESENTS A STUDENT CHALLENGING HIS SUSPENSION FOR IMAGES HE POSTED ON HIS PERSONAL INSTAGRAM MOCKING HIS HIGH SCHOOL PRINCIPAL. ALTHOUGH THE POSTS DID NOT DISRUPT SCHOOL, PRINCIPAL JASON QUICK AND ASSISTANT PRINCIPAL CRUTCHFIELD SLAPPED THE STUDENT WITH A THREE-DAY, OUT-OF-SCHOOL SUSPENSION, RELYING ON THE SCHOOL'S SOCIAL MEDIA POLICIES, INCLUDING ONE PROHIBITING STUDENTS FROM POSTS THAT "EMBARRASS," "DISCREDIT, OR "HUMILIATE" ANOTHER STUDENT OR SCHOOL STAFF. AFTER FIRE MOVED FOR A PRELIMINARY INJUNCTION TO REMOVE THE SUSPENSION FROM THE STUDENT'S RECORD AND TO HALT ENFORCEMENT OF THE SOCIAL MEDIA POLICIES, THE SCHOOL DISTRICT VOLUNTARILY REMOVED THE CHALLENGED POLICIES FROM ITS STUDENT HANDBOOK. THIS CASE FURTHERS FIRE'S MISSION BY PROTECTING THE FIRST AMENDMENT RIGHTS OF GRADE-SCHOOL STUDENTS TO ENGAGE IN ONLINE PARODY AND EXPRESSION, EVEN WHEN CRITICIZING THEIR SCHOOL. 14. SPECTRUM WT V. WENDLER, CASE NO. 23-10994 (5TH CIR.): FIRE REPRESENTS SPECTRUM WT, AN LGBTQ+ STUDENT ORGANIZATION AT WEST TEXAS A&M, ALONG WITH ITS STUDENT LEADERS, BARRETT "BEAR" BRIGHT AND LAUREN "LAUR" STOVALL IN A CHALLENGE TO WEST TEXAS A&M'S PRESIDENT'S CANCELING OF THE GROUP'S DRAG SHOW. PRESIDENT WALTER WENDLER DENOUNCED DRAG AS "SLAPSTICK" INTENDED TO "DENIGRATE AND DEMEAN WOMEN AND DECLARED HE WOULD NOT CONDONE SUCH SPEECH, "EVEN WHEN THE LAW OF THE LAND APPEARS TO REQUIRE IT." AFTER THE DISTRICT COURT DENIED THE STUDENTS' MOTION FOR A PRELIMINARY INJUNCTION AND DISMISSED THE DAMAGES CLAIM AGAINST PRESIDENT WENDLER, THE STUDENTS APPEALED TO THE U.S. COURT OF APPEALS FOR THE FIFTH CIRCUIT, WHICH HEARD ORAL ARGUMENT IN APRIL 2024. THIS LAWSUIT FURTHERS FIRE'S MISSION BY DEFENDING STUDENTS' RIGHT TO FREE EXPRESSION ON COLLEGE CAMPUSES. 15. BOREN V. GADWA, NO. 50604-2023 (IDAHO): FIRE IS REPRESENTING GARY GADWA IN THIS APPEAL FROM THE DISMISSAL OF A DEFAMATION SUIT. GADWA VOCALLY OPPOSED A WEALTHY LANDOWNER'S APPLICATION FOR AN AIRSTRIP ON HIS 480-ACRE RANCH IN THE SAWTOOTH NATIONAL RECREATION AREA BECAUSE HE BELIEVED THE AIRSTRIP WAS UNNECESSARY AND WOULD MAR THE AREA'S SCENIC VALUE. ALTHOUGH THE COUNTY GRANTED THE PERMIT, BOREN NEVERTHELESS SUED GADWA AND OTHER IDAHOANS FOR SPEAKING OUT AGAINST HIM. AFTER THE IDAHO TRIAL COURT CORRECTLY DISMISSED BOREN'S LAWSUIT, RECOGNIZING THE THREAT THE DEFAMATION SUIT POSED TO FREE EXPRESSION, BOREN APPEALED TO THE IDAHO SUPREME COURT. THIS CASE FURTHERS FIRE'S MISSION BY DEFENDING AGAINST ATTEMPTS TO INTIMIDATE CRITICS INTO SILENCE WITH STRATEGIC LAWSUITS AGAINST PUBLIC PARTICIPATION. 16. KERSHNAR V. KOLISON, CASE NO. 1:23-CV-525 (W.D.N.Y.): FIRE REPRESENTS TENURED PHILOSOPHY PROFESSOR DR. STEPHEN KERSHNAR IN THIS LAWSUIT AGAINST SUNY FREDONIA. IN FEBRUARY 2022, SUNY FREDONIA'S LEADERSHIP SUSPENDED KERSHNAR FROM TEACHING, BANNED HIM FROM CAMPUS, AND PROHIBITED HIM FROM CONTACTING THE "CAMPUS COMMUNITY" OVER WHAT THE UNIVERSITY CALLED "REPREHENSIBLE" VIEWS SHARED ON TWO PHILOSOPHY PODCASTS ABOUT THE PHILOSOPHICAL AND ETHICAL ARGUMENTS CONCERNING SEXUAL RELATIONSHIPS BETWEEN MINORS AND ADULTS. THIS LAWSUIT FURTHERS FIRE'S MISSION BY STOPPING PUBLIC UNIVERSITIES FROM RETALIATING AGAINST PROFESSORS FOR AND IMPOSING PRIOR RESTRAINTS ON SPEECH PROTECTED BY THE FIRST AMENDMENT. FORM 990, PART III, LINE 4C 17. PALSGAARD V. CHRISTIAN, CASE 1:23-CV-01228-SAB (E.D. CAL.): FIRE REPRESENTS SIX TENURED PROFESSORS IN THIS FIRST AMENDMENT CHALLENGE TO CALIFORNIA COMMUNITY COLLEGE'S DIVERSITY, EQUITY, INCLUSION, AND ACCESSIBILITY (DEIA) REGULATIONS, WHICH REQUIRE ALL COMMUNITY COLLEGE PROFESSORS TO INCORPORATE THE STATE'S VIEWS ON DEIA INTO THEIR TEACHING. THIS CASE FURTHERS FIRE'S MISSION BY PROTECTING THE FIRST AMENDMENT RIGHTS OF PUBLIC UNIVERSITY FACULTY, INCLUDING THE RIGHT TO NOT BE COMPELLED TO SPEAK. 18. DUBASH V. CITY OF HOUSTON, ET AL., CASE 4:23-CV-03556 (S.D. TEX.): FIRE AND THE UNIVERSITY OF TEXAS'S LAW AND RELIGION CLINIC REPRESENT ANIMAL-RIGHTS ADVOCATES, DARAIUS DUBASH AND FARAZ HARSINI, WHO PEACEFULLY SHOW DOCUMENTARY FOOTAGE OF INDUSTRIAL ANIMAL PRACTICES ON HAND-HELD SCREENS TO PASSERSBY IN DISCOVERY GREEN PARK. THREE TIMES, HOUSTON OFFICIALS AND THE GROUP THAT RUNS THE PUBLIC PARK KICKED DUBASH AND HARSINI OUT OF THE PARK, DESPITE ALLOWING OTHER GROUPS TO DEMONSTRATE IN DISCOVERY GREEN OVER RECENT YEARS. ON THE FOURTH TIME, HOUSTON POLICE HANDCUFFED AND ARRESTED DUBASH BECAUSE THEY AND PARK STAFF FOUND THE DOCUMENTARY FOOTAGE "OFFENSIVE." THIS CASE FURTHERS FIRE'S MISSION BY PROTECTING THE FIRST AMENDMENT RIGHT OF CITIZENS TO PEACEFULLY PROTEST AND EXPRESS THEIR POLITICAL OPINIONS IN A PUBLIC PARK. 19. VINSON V. CLARK, ET AL., CASE 2:22-CV-00020-CR (D. VT.): FIRE AND THE ACLU OF VERMONT REPRESENTS ISABEL VINSON IN THIS CONSTITUTIONAL CHALLENGE TO A VERMONT LAW THAT CRIMINALIZES "DISTURBING THE PEACE BY USE OF TELEPHONE OR OTHER ELECTRONIC COMMUNICATION." VINSON WAS CRIMINALLY CITED UNDER THIS LAW FOR HER FACEBOOK COMMENTS OPPOSING A LOCAL BUSINESSMAN'S "ALL LIVES MATTER" POST. VINSON MOVED FOR SUMMARY JUDGMENT, ASKING THE COURT TO STOP VERMONT FROM USING THE UNCONSTITUTIONALLY OVERBROAD AND VAGUE LAW TO TARGET PROTECTED ONLINE COMMUNICATIONS. THIS LAWSUIT FURTHERS FIRE'S MISSION BY PROTECTING THE FIRST AMENDMENT RIGHT OF INDIVIDUALS TO EXPRESS THEIR POLITICAL BELIEFS AND CRITICIZE OTHERS ONLINE. 20. GIBBONS V. PHIPPS, CASE 2:23-CV-00138 (E.D. TENN.): FIRE REPRESENTS JOSHUA GIBBONS IN THIS LAWSUIT AGAINST THE CITY OF KINGSPORT, ITS OFFICIALS, AND POLICE OFFICERS FOR ARRESTING HIM IN RETALIATION FOR CONSTITUTIONALLY PROTECTED EXPRESSION. GIBBONS IS A FREQUENT CRITIC OF THE KINGSPORT POLICE DEPARTMENT, RECORDING POLICE OFFICERS AND EXPOSING THEIR MISCONDUCT ON HIS YOUTUBE CHANNEL. AFTER GIBBONS POSTED A VIDEO SHOWING A POLICE OFFICER SPEEDING IN HIS CRUISER, THE KINGSPORT POLICE DEPARTMENT WITH THE BLESSING OF ITS SENIOR LEADERSHIP SENT EIGHT, HEAVILY ARMED OFFICERS TO ARREST HIM IN A PRE-DAWN RAID IN OCTOBER 2022 FOR ALLEGED SPEEDING, UNLAWFUL USE OF A CELL PHONE WHILE DRIVING, AND DISORDERLY CONDUCT. THIS CASE FURTHERS FIRE'S MISSION BY PROTECTING AMERICANS' FIRST AMENDMENT RIGHTS TO CRITICIZE PUBLIC OFFICIALS ONLINE. 21. ZOULEK V. HASS, CASE 2:24-CV-00031 (D. UTAH): FIRE IS PARTNERING WITH DAVIS, WRIGHT TREMAINE LLP TO CHALLENGE THE CONSTITUTIONALITY OF UTAH'S LATEST SOCIAL MEDIA AGE-VERIFICATION LAW, WHICH TAKES EFFECT OCTOBER 1, 2024. THE UTAH MINOR PROTECTION IN SOCIAL MEDIA ACT REQUIRES EVERY SOCIAL MEDIA USER TO VERIFY THEIR AGE OR ELSE BE RESTRICTED TO A VERSION OF SOCIAL MEDIA THAT ESSENTIALLY MAKES THEM AND THEIR SPEECH INVISIBLE TO ANY USER TO WHOM THEY ARE NOT ALREADY CONNECTED. PLAINTIFFS ARE TEENS WHO USE SOCIAL MEDIA, THEIR PARENTS, ADULTS WHO ESCAPED ABUSIVE HOMES AND USE SOCIAL NETWORKS TO HELP YOUNG PEOPLE IN SIMILAR CIRCUMSTANCES, AND A NONPROFIT ORGANIZATION THAT USES SOCIAL MEDIA TO TEACH TEENS ABOUT ENVIRONMENTAL SCIENCE AND ADVOCACY. THIS LITIGATION FURTHERS FIRE'S MISSION BY FIGHTING AGAINST LAWS THAT SEEK TO REGULATE AND CHILL THE ONLINE SPEECH OF BOTH ADULTS AND MINORS. 22. NETCHOICE V. BONTA, CASE NO. 5:22-CV-08861-BLF (9TH CIR.): FIRE IS PARTNERING WITH DAVIS WRIGHT TREMAINE, LLP TO CHALLENGE THE CONSTITUTIONALITY OF THE CALIFORNIA AGE-APPROPRIATE DESIGN CODE ACT. THE LAW REQUIRES EVERY ONLINE PLATFORM TO COMPLETE AND REGULARLY REVIEW A DATA PROTECTION IMPACT ASSESSMENT TO DETERMINE WHETHER THE PLATFORM'S CONTENT, ALGORITHMS, AND USE OF MINORS' DATA MIGHT BE "DETRIMENTAL" TO MINORS. IF THE PLATFORM IDENTIFIES ANY RISK OF "MATERIAL DETRIMENT" TO MINORS, IT MUST CREATE A PLAN TO MITIGATE OR ELIMINATE THE RISK BEFORE CHILDREN CAN ACCESS THE PLATFORM. THE LAW ALSO IMPOSES NUMEROUS TRANSPARENCY AND REPORTING REQUIREMENTS ON PLATFORMS. THIS LITIGATION FURTHERS FIRE'S MISSION BY FIGHTING AGAINST LAWS THAT SEEK TO REGULATE AND CHILL THE ONLINE SPEECH OF BOTH ADULTS AND MINORS. 23. GRAY V. CITY OF ALPHARETTA, GA, CASE 1:23-CV-00463-MLB (N.D. GA.): FIRE REPRESENTS JEFF GRAY IN THIS FEDERAL LAWSUIT CHALLENGING HIS ARREST FOR HOLDING A "GOD BLESS THE HOMELESS VETS" SIGN OUTSIDE ALPHARETTA CITY HALL TO RAISE AWARENESS OF THE PLIGHT OF HOMELESS VETERANS. WITHIN MINUTES OF GRAY ARRIVING AT CITY HALL, LT. ARICK FURR, ORDERED GRAY TO LEAVE BECAUSE "PANHANDLING" WAS ILLEGAL AND HOLDING THE SIGN WAS ITSELF "PANHANDLING." WHEN GRAY REFUSED TO LEAVE AND RECORDED THE ENCOUNTER, LT. FURR DETAINED GRAY AND DEMANDED HIS IDENTIFICATION. GRAY REFUSED AND LT. FURR PLACED GRAY IN HANDCUFFS, SEARCHED HIM, AND TURNED OFF HIS CAMERA. IN JANUARY 2023, FIRE SUED ON GRAY'S BEHALF TO VINDICATE HIS CONSTITUTIONAL RIGHTS AND END ALPHARETTA'S UNWRITTEN BAN ON "PANHANDLING." THIS CASE FURTHERS FIRE'S MISSION BY PROTECTING THE RIGHT TO SPEAK IN PUBLIC AREAS, THE RIGHT TO ENGAGE IN ANONYMOUS EXPRESSION, AND THE RIGHT TO RECORD POLICE OFFICERS. FORM 990, PART III, LINE 4C 24. GRAY V. HEMMINGER, CASE NO. 4:23-CV-00197 (S.D. GA.): FIRE REPRESENTED JEFF GRAY IN THIS SECOND LAWSUIT CHALLENGING HIS ARREST FOR HOLDING A "GOD BLESS THE HOMELESS VETS" SIGN OUTSIDE CITY HALL IN PORT WENTWORTH, GEORGIA. DESPITE ACKNOWLEDGING THAT GRAY WAS NOT DOING ANYTHING UNLAWFUL, POLICE TOLD GRAY THAT CITY EMPLOYEES COULD EJECT HIM FROM A PUBLIC SIDEWALK BECAUSE IT WAS "CITY PROPERTY." AFTER GRAY DECLINED TO IDENTIFY HIMSELF AND BEGAN FILMING THE ENCOUNTER, POLICE ARRESTED HIM. IN NOVEMBER 2023, PORT WENTWORTH ISSUED A FORMAL APOLOGY TO GRAY, AGREED TO TRAIN ITS OFFICERS ON FIRST AMENDMENT RIGHTS, AND MADE THREE PAYMENTS OF $1,791 REPRESENTING THE YEAR THE FIRST AMENDMENT WAS RATIFIED TO THE NATIONAL COALITION FOR HOMELESS VETERANS, GRAY, AND FIRE. THE CITY ALSO ISSUED A PUBLIC STATEMENT RECOGNIZING THAT THE AREA IN FRONT OF ITS CITY HALL IS A PUBLIC FORUM, HELPING TO ENSURE THAT NOBODY WILL BE BANNED FROM THAT SPACE FOR PROTECTED SPEECH IN THE FUTURE. THIS CASE FURTHERED FIRE'S MISSION BY PROTECTING THE RIGHT TO SPEAK IN PUBLIC AREAS, THE RIGHT TO ENGAGE IN ANONYMOUS EXPRESSION, AND THE RIGHT TO RECORD POLICE OFFICERS. 25. GRAY V. WRIGHT, CASE NO. 5:23-CV-7 (S.D. GA.): FIRE ALSO REPRESENTED JEFF GRAY IN A THIRD LAWSUIT AGAINST OFFICIALS IN BLACKSHEAR, GEORGIA, WHERE THE CHIEF OF POLICE TOLD GRAY THAT A LOCAL ORDINANCE PROHIBITED HIM FROM "DEMONSTRATING" WITH HIS "GOD BLESS HOMELESS VETS" SIGN WITHOUT A PERMIT. WHEN GRAY DECLINED TO LEAVE, THE OFFICER ISSUED HIM A CITATION, WHICH THE CITY LATER DISMISSED. FIRE AND THE FIRST AMENDMENT CLINIC AT THE UNIVERSITY OF GEORGIA SCHOOL OF LAW SUED TO HAVE THE APPLICATION OF THE ORDINANCE DECLARED UNCONSTITUTIONAL. IN MAY 2023, THE CITY OF BLACKSHEAR SETTLED THE CASE. THE CITY RESCINDED THE ORDINANCE USED TO CITE GRAY, AGREED TO TRAIN ITS POLICE OFFICERS ON THE FIRST AMENDMENT, AND DONATED $1,791 REPRESENTING THE YEAR THE FIRST AMENDMENT WAS RATIFIED TO THE NATIONAL COALITION FOR HOMELESS VETERANS. THIS LAWSUIT FURTHERED FIRE'S MISSION BY PROTECTING THE RIGHT TO SPEAK IN PUBLIC AREAS WITHOUT REQUIRING A GOVERNMENT PERMISSION SLIP. 26. ADAMS V. GULLEY, NO. CCH-24-587004 (S.F. SUPER. CT.): FIRE IS DEFENDING PENNSYLVANIA RESIDENT AMY GULLEY AGAINST A CIVIL-HARASSMENT RESTRAINING ORDER AND STRATEGIC LAWSUIT AGAINST PUBLIC PARTICIPATION BROUGHT BY A BRITISH EXPAT LIVING IN CALIFORNIA TO SUPPRESS GULLEY'S PUBLIC CRITICISM OF HER EFFORTS TO INTERVENE IN A FAMOUS TRIAL OF A BRITISH NURSE FOUND GUILTY OF COMMITTING INFANTICIDE. FIRE IS CHALLENGING THE CIVIL-HARASSMENT RESTRAINING ORDER AS A PRIOR RESTRAINT. THIS CASE FURTHERS FIRE'S MISSION BY DEFENDING AGAINST SLAPPS AND SEEKING TO CURB THE USE OF RESTRAINING ORDERS TO SILENCE CRITICISM. FROM JULY 1, 2023 TO JUNE 30, 2024, FIRE PARTICIPATED AS AMICUS CURIAE IN THE FOLLOWING 33 CASES: 1. LINDKE V. FREED (SCOTUS MERITS) - 6/30/23 2. CENTER FOR MEDICAL PROGRESS V. PLANNED PARENTHOOD FEDERATION OF AMERICA (SCOTUS CERT) - 7/3/23 3. HENDERSON V. TEXAS (SCOTUS CERT) - 7/14/23 4. IN RE BROWN (STATE BAR OF CALIFORNIA HEARING DEPARTMENT) - 7/28/23 5. TAYLOR V. LEBLANC (5TH CIR.) - 8/8/23 6. O'CONNOR-RATCLIFF V. GARNIER (SCOTUS MERITS) - 8/15/23 7. VIDAL V. ELSTER (SCOTUS MERITS) - 9/12/23 8. DAMIANO V. GRANTS PASS SCHOOL DISTRICT NO. 7 (9TH CIR.) - 9/13/23 9. PETA V. TABAK (D.C. CIR.) - 9/15/23 10. SPEECH FIRST V. SANDS (SCOTUS CERT) - 9/18/23 11. THOMAS V. LEAGLE (C.D. CAL.) - 9/21/23 12. FREE SPEECH COALITION V. COLMENERO (5TH CIR.) - 9/26/23 13. L.M. V. TOWN OF MIDDLEBOROUGH (1ST CIR.) - 10/2/23 14. PARENTS DEFENDING EDUCATION V. OLENTANGY LOCAL SCHOOL DISTRICT BOARD OF EDUCATION (6TH CIR.) - 10/2/23 15. PORTER V. BOARD OF TRUSTEES OF NORTH CAROLINA STATE UNIV. (SCOTUS CERT) - 11/6/23 16. DERAY MCKESSON V. JOHN DOE (SCOTUS CERT) - 11/6/23 17. TAWWATER V. ROWAN CMTY. COLLEGE (N.J. SUPREME CT.) - 11/17/23 18. BOOK PEOPLE, INC. V. WONG (5TH CIR.) - 11/17/23 19. NETCHOICE V. PAXTON AND MOODY V. NETCHOICE (SCOTUS MERITS) - 12/6/23 20. GONZALEZ V. TREVINO (SCOTUS MERITS) - 12/18/23 21. BATES V. PAKSERESHT (9TH CIR.) - 1/18/24 22. MURTHY V. MISSOURI (SCOTUS MERITS) - 2/9/24 23. NATIONAL RIFLE ASSN. V. VULLO (SCOTUS MERITS) - 1/16/24 24. BURKE V. UNITED STATES (11TH CIR.) - 1/2/2024 25. X CORP. V. BONTA (9TH CIR.) - 2/21/24 26. GILLIAM V. GERREGANO (TENN.) - 3/20/24 27. WOODLANDS PRIDE V. PAXTON (5TH CIR.) - 4/17/24 28. PENGUIN RANDOM HOUSE LLC V. ROBBINS (8TH CIR.) - 4/23/24 29. PROJECT VERITAS V. SCHMIDT (9TH CIR.) - 4/23/24 30. ALARIO V. KNUDSEN (9TH CIR.) - 5/6/24 31. FREE SPEECH COALITION V. PAXTON (SCOTUS CERT) - 5/16/24 32. DIAMOND SJ ENTERPRISE V. SAN JOSE (9TH CIR.) - 6/18/24 33. POWELL V. SEC (9TH CIR.) - 6/24/24 FIRE ALSO FILED AN AMICUS BRIEF JOINED BY OTHER ORGANIZATIONS IN FIREBAUGH V. GARLAND, BUT THE D.C. CIRCUIT DECLINED TO ACCEPT THE BRIEF BECAUSE PARTICIPATION BY AT LEAST ONE OF THE AMICI WOULD RESULT IN THE RECUSAL OF A JUDGE WHO HAD BEEN ASSIGNED TO THE CASE. LAUNCHED IN 2021, FIRE'S FACULTY LEGAL DEFENSE FUND (FLDF) VINDICATES THE EXPRESSIVE AND ACADEMIC FREEDOM RIGHTS OF FACULTY AT PUBLIC COLLEGES AND UNIVERSITIES. FLDF IS DESIGNED TO PROVIDE "FIRST RESPONDER" LEGAL HELP AT NO COST TO FACULTY MEMBERS WHOSE NEED IS WITHIN THE PROGRAM'S MANDATE. WHETHER FACULTY FACE PUNISHMENT FROM THEIR PUBLIC INSTITUTIONS FOR THEIR INSTRUCTION, SCHOLARSHIP, OR SPEECH ON ISSUES OF PUBLIC CONCERN AS PRIVATE CITIZENS, FIRE'S FLDF STAFF QUICKLY REVIEW CONCERNS AND, WHERE NECESSARY AND APPROPRIATE, CONNECT FACULTY WITH EXPERIENCED ATTORNEYS NEARBY FOR ASSISTANCE. WHERE THESE REFERRALS ARE MADE, FLDF PAYS THE LAWYERS' FEES FOR INITIAL LEGAL WORK LIKE ADVISING ON POSSIBLE COURSES OF ACTION OR HELPING RESOLVE DISPUTES WITH THE INSTITUTION OR ADMINISTRATORS. SINCE ITS INCEPTION IN 2021, THE FLDF HAS REFERRED 60 CASES TO FLDF ATTORNEYS AND SECURED 37 VICTORIES. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE DIRECTOR OF FINANCE AND ACCOUNTING COMPILES ALL THE INFORMATION NEEDED TO COMPLETE THE FORM 990 WHICH IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. MANAGEMENT, INCLUDING THE CHIEF OPERATING OFFICER AND PRESIDENT/CEO, REVIEW THE FORM IN DETAIL. IN ADDITION, A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO ALL BOARD MEMBERS FOR REVIEW PRIOR TO ITS FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS WILL UNDERTAKE A REVIEW OF THE MATTER BY MAKING ALL NECESSARY INQUIRIES DEEMED WARRANTED BY THE CIRCUMSTANCES. AN APPROPRIATE ORGANIZATIONAL RESPONSE SHALL BE DETERMINED BY DISINTERESTED MEMBERS OF THE BOARD OF DIRECTORS. THE ORGANIZATION REVIEWS BUSINESS RELATIONSHIPS WITH ALL VENDORS ANNUALLY. CONFLICTS INVOLVING EMPLOYEES ARE RESOLVED BY THE PRESIDENT. CONFLICTS INVOLVING THE PRESIDENT OR BOARD OF DIRECTORS ARE RESOLVED BY THE BOARD OF DIRECTORS. PROCEEDINGS ARE DOCUMENTED IN A MEMO OR MINUTES AS DEEMED APPROPRIATE BY THE CIRCUMSTANCES. THERE IS A RECURRING AGENDA ITEM AT THE ANNUAL BOARD MEETING TO ASK FOR ANY POTENTIAL CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS CONDUCTS A COMPENSATION STUDY AND USES OTHER COMPARATIVE DATA AS WELL AS AN INDEPENDENT REVIEW TO DETERMINE APPROPRIATE COMPENSATION OF THE PRESIDENT AND CEO. THE COMPENSATION COMMITTEE REPORTS FINDINGS TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS APPROVES THE COMPENSATION PACKAGE. THE DELIBERATION AND FINAL DECISION ARE DOCUMENTED TIMELY AS PART OF THE COMMITTEE AND BOARD MINUTES. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE CONFLICT OF INTEREST POLICY IS MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE FINANCIAL STATEMENTS ARE AVAILABLE ON THE WEBSITE. THE GOVERNING DOCUMENTS ARE NOT MADE AVAILABLE FOR PUBLIC INSPECTION. FORM 990, PART XI, LINE 9: GAIN ON DISPOSAL OF LEASE RELATED ASSET 170,998.