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        <FormAndLineReferenceDesc>SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:</FormAndLineReferenceDesc>
        <ExplanationTxt>REIMBURSEMENT - 2017 AMOUNT: $ 2,980. 2018 AMOUNT: $ 1,968. 2019 AMOUNT: $ 1,084. 2021 AMOUNT: $ 1,787.</ExplanationTxt>
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        <FormAndLineReferenceDesc>PART II, SHORT YEAR EXPLANATION:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION IS REPORTING A SHORT YEAR IN COLUMN (B) 2018 AS THE ORGANIZATION CHANGED ITS ACCOUNTING PERIOD FROM A CALENDAR YEAR TO A FISCAL YEAR, STARTING WITH THE TAX PERIOD ENDED JUNE 30, 2019.</ExplanationTxt>
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          <AddressLine2>RESTRICTED</AddressLine2>
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          <State>RESTRICTED</State>
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      <FootnoteTextInd>X</FootnoteTextInd>
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      <RevenueNotReportedAmt>0</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>1382993</RevenueSubtotalAmt>
      <RevenueNotReportedFinclStmtAmt>0</RevenueNotReportedFinclStmtAmt>
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      <ExpensesNotReportedAmt>0</ExpensesNotReportedAmt>
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      <TotalExpensesPerForm990Amt>1304344</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>MANAGEMENT OF FERN HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. FERN'S TAX RETURNS FOR ALL YEARS SINCE 2019 REMAIN OPEN TO EXAMINATION BY THE APPLICABLE TAXING AUTHORITIES. THERE ARE CURRENTLY NO EXAMINATIONS IN PROGRESS.</ExplanationTxt>
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        <ContributionCnt>3</ContributionCnt>
        <NoncashContributionsRptF990Amt>38605</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>AVG. SELLING PRICE</MethodOfDeterminingRevenuesTxt>
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      <AnyPropertyThatMustBeHeldInd>0</AnyPropertyThatMustBeHeldInd>
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        <FormAndLineReferenceDesc>PART I, COLUMN (B):</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTORS IN COLUMN (B).</ExplanationTxt>
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    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 WAS PREPARED BY AN OUTSIDE ACCOUNTING FIRM, AND THEN REVIEWED BY THE EXECUTIVE DIRECTOR. A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS FOR THEIR REVIEW PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ANNUALLY, BOARD MEMBERS AND OFFICERS ARE REQUIRED TO DISCLOSE ANY ACTUAL OR POSSIBLE CONFLICTS OF INTEREST TO THE GOVERNING BOARD. AFTER DISCLOSURE OF ALL THE MATERIAL FACTS, THE INDIVIDUAL MUST RECUSE THEMSELVES WHILE A DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD MEETING, BUT AFTER THE PRESENTATION HE/SHE LEAVES THE MEETING DURING THE DISCUSSION OF, AND VOTE ON THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. SUCH MATTERS INVOLVING THE EXISTENCE OF CONFLICTS OF INTEREST ARE DOCUMENTED IN THE MINUTES OF THE GOVERNING BOARD. ON AN ANNUAL BASIS, EACH BOARD MEMBER AND OFFICER IS REQUIRED TO SIGN A STATEMENT WHICH AFFIRMS THAT THEY RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, READ AND UNDERSTAND IT, AND AGREE TO COMPLY WITH IT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>TO DETERMINE COMPENSATION FOR THE EXECUTIVE DIRECTOR AND EDITOR-IN-CHIEF, THE BOARD UTILIZES COMPARABLE COMPENSATION DATA OF PEER ORGANIZATIONS. THE AMOUNT FOR EACH POSITION IS APPROVED BY THE BOARD AND RECORDED IN THE MINUTES OF THE MEETING. THE PROCESS LAST OCCURRED IN 2021.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>FERN'S FORM 990 IS MADE AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE FORM 990 IS AVAILABLE ON FERN'S WEBSITE, THE NEW YORK STATE ATTORNEY GENERAL WEBSITE, GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS ARE AVAILABLE ON FERN'S WEBSITE AND THE CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE AVAILABLE UPON WRITTEN REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 3:</FormAndLineReferenceDesc>
        <ExplanationTxt>FERN CONTRACTED WITH A PROFESSIONAL EMPLOYER ORGANIZATION (PEO) FOR SERVICES, INCLUDING BUT NOT LIMITED TO, PAYROLL, TIMEKEEPING, EMPLOYEE BENEFITS, HR ADMINISTRATION AND WORKFORCE REGULATORY COMPLIANCE NEEDS. AS THE EMPLOYER OF RECORD FOR TAX PURPOSES, FORMS W-2 AND W-3 ARE ISSUED BY THE PEO AND FILED UNDER THE PEO'S FEDERAL EIN. IN THIS CO-EMPLOYMENT ARRANGEMENT, THE FERN IS THE COMMON LAW EMPLOYER AND, ACCORDINGLY, COMPENSATION IS REPORTED ON FORM 990, PART V, LINE 2A AND PART I, LINE 5.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>DESIGN/DEVELOPMENT: PROGRAM SERVICE EXPENSES 4,008. MANAGEMENT AND GENERAL EXPENSES 10,048. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,056. COMMUNICATIONS: PROGRAM SERVICE EXPENSES 15,625. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,625. PHOTOGRAPHER: PROGRAM SERVICE EXPENSES 22,500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,500. EDITORS: PROGRAM SERVICE EXPENSES 51,638. MANAGEMENT AND GENERAL EXPENSES 1,226. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 52,864. WRITERS: PROGRAM SERVICE EXPENSES 89,858. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 89,858. PAYROLL SERVICE FEE: PROGRAM SERVICE EXPENSES 5,180. MANAGEMENT AND GENERAL EXPENSES 1,203. FUNDRAISING EXPENSES 446. TOTAL EXPENSES 6,829.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS A COMMITTEE RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.</ExplanationTxt>
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</Return>
