2023-03-21T08:53:02-05:00 2022-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2022-01-01 831593634 WELLBEING INTERNATIONAL INC WELL 2407784465 9812 FALLS ROAD 114288 POTOMAC MD 20854 KATHLEEN ROWAN SECRETARY & CEO 2407784465 2023-03-21 1 KATHLEEN ROWAN 999009999 0 RICHARD J LOCASTRO CPA P00288314 3019519090 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z ANDREW ROWAN 9812 FALLS ROAD 114288 POTOMAC MD 20854 229807 0 X WWW.WELLBEINGINL.ORG X 2018 DE SEE PART III, LINE 1. 7 5 0 10 0 0 170257 232104 0 0 0 0 0 -2297 170257 229807 25968 94855 0 0 0 0 0 0 2005 109491 141739 135459 236594 34798 -6787 176644 128099 62737 20979 113907 107120 X WELLBEING INTERNATIONAL SEEKS TO ACHIEVE OPTIMAL WELLBEING FOR PEOPLE, ANIMALS, AND THE ENVIRONMENT THROUGH COLLABORATIVE ENGAGEMENT, EDUCATION, DIRECT CARE, AND SCIENCE. 1 0 118960 91155 BUILD HEALTHY, HUMANE COMMUNITIES: WBI CHAMPIONS HUMANE DOG MANAGEMENT TO IMPROVE THE WELFARE OF DOGS IN COMMUNITIES. THIS APPROACH WILL ALSO IMPROVE COMMUNITIES' MENTAL AND PHYSICAL HEALTH BY ENHANCING HUMAN-ANIMAL BONDS AND REDUCING THE INCIDENCE OF INFECTION, INJURY, AND NUISANCE. IN 2022, WBI CONTINUED SUPPORTING DOG PROJECTS IN COSTA RICA AND AFGHANISTAN AND FOSTERED NEW PARTNERSHIPS IN INDIA. WBI LEADS A CONSORTIUM OF PARTNERS, UKRAINE RESCUE, RELIEF & REBUILD (U3R), PROVIDING RESCUE, RELIEF & REBUILDING SERVICES FOR THE PEOPLE AND ANIMALS AFFECTED BY THE UKRAINE CRISIS (DONATED PROFESSIONAL SERVICES - $116,400). 88005 1200 EDUCATION, ENGAGEMENT AND POLICY: WBI PROVIDES INFORMATION FOR CONSTITUENTS AND FOLLOWERS VIA ITS MONTHLY NEWSLETTERS, WEBSITE CONTENT, AND DIGITAL LIBRARY (THE WBI STUDIES REPOSITORY) THAT ADDRESS ISSUES DIRECTLY RELEVANT TO WBI'S AND ITS PARTNERS' PROJECTS.WBI IS ALSO COMMITTED TO DISTRIBUTING ACCURATE DATA-RICH MATERIALS THAT SUPPORT ITS PROJECTS AND ADVOCACY. TO REALIZE THIS GOAL, WBI ESTABLISHED THE WELLBEING INTERNATIONAL STUDIES REPOSITORY (THE REPOSITORY) TO PROVIDE FULL-TEXT ACCESS TO RELEVANT ACADEMIC PAPERS AND REPORTS. THE REPOSITORY ALSO SUPPORTS THE ACADEMIC JOURNAL ANIMAL SENTIENCE (DONATED PROFESSIONAL SERVICES - $278,150). 12931 2500 SUSTAINABILITY FOR PEOPLE, ANIMALS AND ENVIRONMENT: WBI RESEARCHES AND PROMOTES THE INTERRELATIONSHIPS BETWEEN PEOPLE, ANIMALS, AND THE ENVIRONMENT. WBI RECOGNIZES THAT THEY ARE INEXTRICABLY LINKED TO AND DEPENDENT UPON THE WELL-BEING OF EACH OTHER. IN RESPONSE TO AN INITIATIVE FROM THE U.N. ENVIRONMENT PROGRAM, WBI PRODUCED A REFERENCE DOCUMENT HIGHLIGHTING THE LINKS OR NEXUS BETWEEN ANIMAL WELFARE, ENVIRONMENTAL HEALTH, AND SUSTAINABLE DEVELOPMENT. WBI COLLABORATES WITH PARTNER NGOS ON HUMAN-WILDLIFE CONFLICT RESOLUTION AND MAINTAINING OR ENHANCING WILD AREAS' CONNECTIVITY AND ECOLOGICAL HEALTH. WBI IMPLEMENTS A "FEEL BETTER" CAMPAIGN THAT ENCOURAGES INDIVIDUALS TO ENGAGE IN DAILY ACTIVITIES AND LIFE CHOICES THAT LEAD TO SUSTAINABLE SOLUTIONS (DONATED PROFESSIONAL SERVICES - $61,600). 2923 PARTNER SUPPORT AND COLLABORATION: WBI MAINTAINS CLOSE RELATIONSHIPS WITH NUMEROUS CIVIL SOCIETY ORGANIZATIONS IN THE AMERICAS, ASIA, AFRICA, AND EUROPE. WBI HAS ESTABLISHED SPECIFIC RELATIONSHIPS IN INDIA, AFGHANISTAN, AND COSTA RICA THAT SUPPORT ITS GLOBAL DOG CAMPAIGN. IN 2022, WBI ENGAGED WITH CIVIL SOCIETY NETWORKS TO PROMOTE SUSTAINABLE DEVELOPMENT AT THE UNITED NATIONS TO BENEFIT PEOPLE, ANIMALS, AND THE ENVIRONMENT. WBI RECOGNIZES GAPS IN COLLABORATION AMONG NGOS AND RELATED INSTITUTIONS REGARDING CAMPAIGNING AND IMPLEMENTING PROGRAMS. WBI IS COMMITTED TO SEEKING OUT, ENCOURAGING, AND ENHANCING COOPERATION BETWEEN ORGANIZATIONS TO DELIVER POLICY IMPACT (DONATED PROFESSIONAL SERVICES - $1,200). 2923 222819 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 9 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 5 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MD X X X KATHLEEN ROWAN 2407784465 9812 FALLS ROAD 114288 POTOMAC MD 20854 X X ANDREW ROWAN SEE SCH O PRESIDENT & CHIEF PROGRAM OFFICER 60.00 X X 0 0 0 S CHINNY KRISHNA VICE PRESIDENT 1.00 X X 0 0 0 KATHLEEN ROWAN SEE SCH O SECRETARY & CHIEF EXECUTIVE OFFICER 60.00 X X 0 0 0 WILLIAM VOORHEES BOARD TREASURER 2.00 X X 0 0 0 ERIC RICK BERNTHAL BOARD MEMBER 3.00 X 0 0 0 JULIE LEVY BOARD MEMBER 1.00 X 0 0 0 JACQUELINE BRUNER BOARD MEMBER 2.00 X 0 0 0 0 0 0 0 0 0 0 0 232104 9831 232104 CURRENCY LOSS 900099 -2297 -2297 -2297 229807 0 0 -2297 X 15662 15662 79193 79193 11251 7523 3699 29 50244 49917 301 26 2710 1462 858 390 43276 40087 2576 613 12000 11469 489 42 9989 9989 820 820 1985 1985 SUBSCRIPTIONS 8606 7517 184 905 MISCELLANEOUS 858 858 236594 222819 11770 2005 107965 65136 51654 43082 14085 17761 4617 4207 1230 410 1710 1710 176644 128099 2270 6642 60467 14337 62737 20979 X 112594 85668 1313 21452 113907 107120 176644 128099 -6787 0 X 0 1 X 1 0 X 22540 62135 197473 170257 232104 684509 22540 62135 197473 170257 232104 684509 380280 304229 -2297 -2297 682212 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4617 4207 410 410 REFUNDABLE ADVANCES 14337 14337 X 692357 462550 462550 229807 0 229807 699144 462550 462550 236594 0 236594 PART X, LINE 2: FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021, WBI HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. 1 SUB-SAHARAN AFRICA 0 0 GRANTS TO RECIPIENTS IN REGION 2500 NORTH AMERICA 0 0 GRANTS TO RECIPIENTS IN REGION 1200 EUROPE 0 0 GRANTS TO RECIPIENTS IN REGION 75493 0 0 0 0 0 0 79193 0 79193 EUROPE SUPPORT FACILITY RENOVATION AT ANIMAL SHELTER 50000 WIRE 0 EUROPE SUPPORT THE ANIMALS AND PEOPLE FROM THE CRISIS IN UKRAINE WITH SLOVAKIA SHELTER SUPPORT 7831 WIRE 0 EUROPE SUPPORT THE ANIMALS AND PEOPLE FROM THE CRISIS IN UKRAINE WITH ROMANIAN SHELTER SUPPORT 7831 WIRE 0 3 0 1 0 0 0 0 0 PART I, LINE 2: ALL GRANTS AND OTHER ASSISTANCE RECIPIENTS ARE SELECTED FROM ORGANIZATIONS RECOGNIZED IN THEIR RESPECTIVE COUNTRIES AS REGISTERED NONPROFIT ORGANIZATIONS AND VETTED BY WELLBEING INTERNATIONAL. ANY INDIVIDUAL RECEIVING A SCHOLARSHIP OR ASSISTANCE IS VETTED ALONG WITH VERIFYING THEIR CURRENT LOCATION, STATUS, AND POSITION. THE AMOUNT OF THE AWARD OR ASSISTANCE TIERS MONITORING PROCEDURES. FOR AWARDS LESS THAN OR EQUAL TO $50,000, AN AWARD LETTER OUTLINING THE AWARD AMOUNT, PROJECT DESCRIPTION, EFFECTIVE DATES, REPORTING REQUIREMENTS, AND RECORD MAINTENANCE AND INSPECTION. SANCTIONS, ANTITERRORISM, ANTIBRIBERY, AND OTHER CONDITIONS ARE ALSO INCLUDED IN THE AWARD LETTER. EACH RECIPIENT MUST REPORT AND CERTIFY HOW THE AWARD USED THE FUNDS. FOR AWARDS GREATER THAN $50,000, ADDITIONAL REQUIREMENTS ARE INCLUDED IN A GRANT DOCUMENT, INCLUDING MORE EXTENSIVE REPORTING REQUIREMENTS, TRANSACTION TESTING, OUTCOME MEASUREMENTS, AND CERTIFIED FINAL REPORTS. PART III ACCOUNTING METHOD: 1 TIGER SANCTUARIES (DBA TIGERS IN AMERICA) 250 W 12TH STREET NEW YORK NY 10014 454998901 501(C)(3) 7831 0 SUPPORT TRANSPORT OF LIONS OUT OF UKRAINE STREET DOG COALITION 229 JACKSON AVENUE FORT COLLINS CO 80521 810793989 501(C)(3) 7831 0 SUPPORT TRANSPORT OF LIONS OUT OF UKRAINE 2 0 PART I, LINE 2: ALL GRANTS AND OTHER ASSISTANCE RECIPIENTS ARE SELECTED FROM IRS-APPROVED REGISTERED NONPROFIT ORGANIZATIONS AND VETTED BY WELLBEING INTERNATIONAL. ANY INDIVIDUAL RECEIVING A SCHOLARSHIP OR ASSISTANCE IS VETTED ALONG WITH VERIFYING THEIR CURRENT LOCATION, STATUS, AND POSITION. THE AMOUNT OF THE AWARD OR ASSISTANCE TIERS MONITORING PROCEDURES. FOR AWARDS LESS THAN OR EQUAL TO $50,000, AN AWARD LETTER OUTLINING THE AWARD AMOUNT, PROJECT DESCRIPTION, EFFECTIVE DATES, REPORTING REQUIREMENTS, AND RECORD MAINTENANCE AND INSPECTION. SANCTIONS, ANTITERRORISM, ANTI-BRIBERY, AND OTHER CONDITIONS ARE ALSO INCLUDED IN THE AWARD LETTER. EACH RECIPIENT MUST REPORT AND CERTIFY HOW THE AWARD USED THE FUNDS. FOR AWARDS GREATER THAN $50,000, ADDITIONAL REQUIREMENTS ARE INCLUDED IN A GRANT DOCUMENT, INCLUDING MORE EXTENSIVE REPORTING REQUIREMENTS, TRANSACTION TESTING, OUTCOME MEASUREMENTS, AND CERTIFIED FINAL REPORTS. ANDREW ROWAN ANDREW ROWAN IS BOARD PRESIDENT & CHIEF PROGRAM OFFICER 12000 WELLBEING INTERNATIONAL RENTS SPACE, INCLUDING UTILITIES, INSURANCE, PHONE, AND INTERNET, EACH MONTH FROM THE BOARD PRESIDENT FOR $1,000. THE BOARD HAS APPROVED AND ENTERED INTO A LEASE AGREEMENT FOR THE SPACE. PAYMENT FOR OCCUPANCY EXPENSES PROVIDED WAS AT OR BELOW FAIR MARKET VALUE. 0 FORM 990, PART III, LINE 2 IN RESPONSE TO THE CONFLICT IN UKRAINE, WELLBEING INTERNATIONAL HAS CREATED A CONSORTIUM OF PARTNERS, THE UKRAINE RESCUE, RELIEF & REBUILD (U3R) CONSORTIUM. THIS CONSORTIUM PROVIDES RESCUE, RELIEF, AND REBUILDING SERVICES FOR THE UKRAINIAN PEOPLE AND THEIR ANIMALS. WELLBEING INTERNATIONAL PLANS TO REMAIN ACTIVE IN THIS SPACE THROUGHOUT THE CONFLICT AND RECONSTRUCTION. FORM 990, PART VI, SECTION A, LINE 2 ANDREW ROWAN, BOARD PRESIDENT & CHIEF PROGRAM OFFICER, HAS A FAMILY RELATIONSHIP WITH KATHLEEN ROWAN, SECRETARY & CEO. THE BOARD IS FULLY AWARE OF THIS RELATIONSHIP AND IS ENGAGED IN MONITORING AND OVERSEEING THE FINANCES AND THE PROGRAM ACTIVITY. THE BOARD AGREES THAT THE ORGANIZATION BENEFITS FROM THIS ARRANGEMENT. THE ORGANIZATION RENTS SPACE, INCLUDING UTILITIES, INSURANCE, PHONE, AND INTERNET, EACH MONTH FROM THE BOARD PRESIDENT & THE BOARD SECRETARY FOR $1,000. THE BOARD HAS APPROVED AND ENTERED INTO A LEASE AGREEMENT FOR THE SPACE. THIS IS REPORTED ON SCHEDULE L. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT AUDIT & TAX FIRM. THE CEO REVIEWS THE FINAL DRAFT AND SENDS THE DRAFT TO THE AUDIT & FINANCE COMMITTEE. THE AUDIT & FINANCE COMMITTEE REVIEWS THE DRAFT AND VOTES TO MAKE A RECOMMENDATION TO THE FULL BOARD. THE RECOMMENDED FORM 990 IS SENT TO EACH BOARD MEMBER FOR REVIEW. THE FORM 990 IS THEN DISCUSSED. IF NO OBJECTIONS, THE BOARD APPROVES THE SUBMISSION OF THE FORM TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS ANNUALLY SIGNS A STATEMENT WHICH AFFIRMS SUCH PERSON HAS RECEIVED, READ, UNDERSTANDS AND WILL COMPLY WITH THE CONFLICT OF INTEREST POLICY. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATIONS OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE, IF A CONFLICT OF INTEREST EXISTS. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. FORM 990, PART VI, SECTION B, LINE 15A AT THIS TIME, THE ORGANIZATION'S CEO, CPO AND EDITOR-IN-CHIEF DONATE THEIR SERVICES. COMPARABILITY DATA FOR THESE POSITIONS IS OBTAINED TO DETERMINE THE FMV OF THEIR SERVICES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION ROUTINELY POSTS ITS FORM 990, AUDITED FINANCIAL STATEMENTS, PRIVACY POLICY, AND ANNUAL REPORTS ON THE WELLBEING INTERNATIONAL WEBSITE. FORM 990, PART VII, SECTION A: ANDREW ROWAN, PRESIDENT & CHIEF PROGRAM OFFICER, KATHLEEN ROWAN, SECRETARY & CHIEF EXECUTIVE OFFICER, AND STEVAN HARNAD, EDITOR-IN-CHIEF OF WELLBEING INTERNATIONAL'S ANIMAL SENTIENCE JOURNAL, DONATE THEIR TIME TO WELLBEING INTERNATIONAL. THEIR DONATED SERVICES ARE INCLUDED IN THE IN-KIND PROFESSIONAL SERVICES FIGURES NOTED IN THE PART III STATEMENTS OF PROGRAM SERVICE ACCOMPLISHMENTS. THEREFORE, THEY DO NOT HAVE ANY REPORTABLE COMPENSATION REPORTED IN FORM 990, PART VII. FORM 990, PART IX, LINE 11G PROFESSIONAL SERVICES: SOCIAL MEDIA: PROGRAM SERVICE EXPENSES 13,038. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,038. PROFESSIONAL SERVICES: WEBSITE: PROGRAM SERVICE EXPENSES 17,187. MANAGEMENT AND GENERAL EXPENSES 301. FUNDRAISING EXPENSES 26. TOTAL EXPENSES 17,514. PROFESSIONAL SERVICES: DATABASE-APPLICATION DEV.: PROGRAM SERVICE EXPENSES 3,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,000. PROFESSIONAL SERVICES: OTHER: PROGRAM SERVICE EXPENSES 16,692. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,692.