2023-11-07T13:51:51-06:00 2022-12-31 366055558 GRANT THORNTON LLP 75 STATE STREET BOSTON MA 02109 990 2022-01-01 833135259 AIRBNBORG INC AIRB 4159884910 888 BRANNAN STREET FLOOR 4 SAN FRANCISCO CA 94103 JENNIFER PATTERSON CFO 4159884910 2023-11-07 1 JENNIFER PATTERSON XXX-XX-XXXX 0 ERIN COUTURE P01390592 6177237900 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JOE GEBBIA 888 BRANNAN STREET FLOOR 4 SAN FRANCISCO CA 94103 93410985 0 X WWW.AIRBNB.ORG X 2019 DE AIRBNB.ORG OFFERS EMERGENCY TEMPORARY HOUSING IN TIMES OF CRISIS. 5 5 0 157 0 0 40459312 90123923 0 0 -306667 0 0 3287062 40152645 93410985 21523945 104598863 0 0 0 0 96259 214000 391373 391716 589610 22011920 105402473 18140725 -11991488 37438676 15985966 11368815 2855361 26069861 13130605 X AIRBNB.ORG'S MISSION IS TO UNLOCK THE POWER OF SHARING SPACE, RESOURCES AND SUPPORT IN TIMES OF NEED. AIRBNB.ORG WORKS WITH COMMUNITIES AND NONPROFIT PARTNERS TO OFFER EMERGENCY TEMPORARY HOUSING. 0 1 101488991 101374021 SEE SCHEDULE OREFUGEE PROGRAM: PROVIDING FREE, WELCOMING STAYS FOR REFUGEES, ASYLUM SEEKERS, AND OTHER NEWCOMERS WAS A FOUNDING PILLAR OF AIRBNB.ORG. IN 2022, IN RESPONSE TO THE HUMANITARIAN CRISIS IN UKRAINE, AIRBNB.ORG FUNDED AND FACILITATED FREE TEMPORARY HOUSING FOR MORE THAN 115,000 REFUGEES FLEEING THE COUNTRY. AIRBNB.ORG ALSO PROVIDED FREE STAYS TO REFUGEES, ASYLUM SEEKERS, AND OTHER DISPLACED PERSONS FROM OTHER PARTS OF THE WORLD, INCLUDING MORE THAN 12,000 AFGHAN REFUGEES. AIRBNB.ORG PROVIDED GRANTS TO AN INTERGOVERNMENTAL ORGANIZATION, REFUGEE RESETTLEMENT AGENCIES, AND OTHER NONPROFIT ORGANIZATIONS TO FUND SOME OF THESE STAYS. OTHER STAYS WERE OFFERED AS DIRECT ASSISTANCE TO INDIVIDUALS REFERRED BY NONPROFIT ORGANIZATIONS. AIRBNB.ORG'S PROGRAM ALSO ENABLED HOSTS TO PROVIDE FREE STAYS TO REFUGEE GUESTS, BUILDING CONNECTIONS WITHIN COMMUNITIES. 3252018 3224842 SEE SCHEDULE ODISASTER RESPONSE PROGRAM: THE IDEA FOR AIRBNB.ORG BEGAN WITH ONE WOMAN OPENING HER HOME FOR FREE TO NEIGHBORS EVACUATING DURING HURRICANE SANDY. AIRBNB.ORG NOW PROVIDES FREE EMERGENCY TEMPORARY HOUSING TO PEOPLE SEVERELY IMPACTED BY NATURAL DISASTERS, AND RELIEF WORKERS RESPONDING AND HELPING COMMUNITIES RECOVER. IN 2022, AIRBNB.ORG CONTINUED TO FACILITATE STAYS IN RESPONSE TO WILDFIRES AND HURRICANES IN THE U.S. AND THE CARIBBEAN. AIRBNB.ORG PROVIDED GRANTS TO NONPROFIT PARTNERS WHO FACILITATED SOME OF THESE STAYS. OTHER STAYS WERE OFFERED AS DIRECT ASSISTANCE TO INDIVIDUALS REFERRED BY GOVERNMENT ENTITIES OR NONPROFIT ORGANIZATIONS. AIRBNB.ORG'S PROGRAM ALSO ENABLED HOSTS TO PROVIDE FREE STAYS TO EVACUEES AND RESPONDERS FOLLOWING NATURAL DISASTERS. 104741009 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 1 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 AL AR CA FL GA HI IL KS KY MS MD MA MI MN MO NC NH NJ NM NY OR PA RI SC TN UT VA WV WI X JENNIFER PATTERSON 5047235722 888 BRANNAN STREET SAN FRANCISCO CA 94103 X JOCELYN WYATT DIRECTOR 1.00 0.00 X 0 0 0 JENNIFER BOND SECRETARY, DIRECTOR 1.00 0.00 X X 0 0 0 JOE GEBBIA PRES., TREASURER, DIRECTOR 1.00 0.00 X X 0 0 0 SHARYANNE MCSWAIN DIRECTOR 1.00 0.00 X 0 0 0 MELISSA THOMAS-HUNT DIRECTOR 1.00 0.00 X 0 0 0 KATHERINE WOO EXECUTIVE DIRECTOR 40.00 0.00 X 0 0 0 CARLTON MCMILLAN ASSISTANT TREASURER 40.00 0.00 X 0 0 0 0 0 0 0 0 0 0 LINDSAY LASSMAN CONSULTING LLC 4710 ELM STREET APT W1501 BETHESDA MD 20814 FUNDRAISING CONSULTANT SERVICES 214000 BDO FMA 600 THIRD AVENUE 3RD FLOOR NEW YORK NY 10016 ACCOUNTING AND ADVISORY SERVICES 175808 CLAXTON PROJECTS LLC 300 ASHLAND PLACE 19D BROOKLYN NY 11217 CREATIVE SERVICES 145804 RUSSELL REYNOLDS ASSOCIATES INC 101 CA ST 4200 SAN FRANCISCO CA 94111 RECRUITING SERVICES 103200 4 90123923 349630 90123923 FOREIGN EXCHANGE GAINS 900099 3287062 3287062 3287062 93410985 3287062 0 0 32885307 32885307 3195378 3195378 68518178 68518178 164034 164034 214000 214000 243344 59426 106037 77881 72902 72902 20 20 5477 5477 103833 4341 99492 105402473 104741009 270091 391373 20028011 8443448 13530534 5984540 913893 39507 2966238 1518471 37438676 15985966 7808815 2705361 3560000 150000 11368815 2855361 X 12539327 7146065 13530534 5984540 26069861 13130605 37438676 15985966 X -11991488 -1447768 500000 X 0 1 X 1 0 X 0 0 10564615 40459312 90123923 141147850 10564615 40459312 90123923 141147850 48482198 92665652 0 0 0 0 0 141147850 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 106013526 -1447768 17337371 15889603 90123923 3287062 3287062 93410985 132642125 17337371 9902281 27239652 105402473 0 105402473 PART X, LINE 2: THE ORGANIZATION FOLLOWS GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THE POSITION IS "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THOUGH IT WOULD BE SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, SHOULD SUCH REVENUES EXIST. THE ORGANIZATION HAS ALSO BEEN RECOGNIZED BY THE CALIFORNIA FRANCHISE TAX BOARD AS EXEMPT FROM CALIFORNIA FRANCHISE AND INCOME TAXES UNDER SECTION 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE. THE ORGANIZATION HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS, TO IDENTIFY AND REPORT UNRELATED INCOME, AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. THE ORGANIZATION HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. SCHEDULE D, PART XI, LINE 2B AND PART XII, LINE 2A: AIRBNB.ORG'S OPERATING EXPENSES WERE FULLY COVERED BY AIRBNB, INC., INCLUDING DONATED SERVICES AND USE OF FACILITIES, THROUGH BOTH DIRECT MONETARY AND IN-KIND CONTRIBUTIONS. IN 2022, THESE IN-KIND CONTRIBUTIONS INCLUDED, BUT WERE NOT LIMITED TO: (1) HUMAN RESOURCES (STAFF), (2) AIRBNB, INC. PRODUCT & TECHNOLOGY TO FACILITATE AIRBNB.ORG STAYS GLOBALLY, (3) ACCESS TO AIRBNB, INC.'S BRAND AND INTELLECTUAL PROPERTY, INCLUDING TRADEMARKS, PRODUCT AND MARKETING CONTENT, AND MARKETING AND COMMUNICATIONS CHANNELS, (4) SOFTWARE LICENSES AND ACCESS TO KEY BUSINESS SYSTEMS, AND (5) EQUIPMENT AND FACILITIES FOR SUPPORTING STAFF. THE EQUITY TRANSFER AMOUNT DISCLOSED ON SCHEDULE D, PART XII, LINE 2D ALSO REPRESENTS SUPPORT PROVIDED BY AIRBNB, INC. TO AIRBNB.ORG. THESE IN-KIND CONTRIBUTIONS FROM AIRBNB, INC. WERE VALUED AT $27.7M IN 2022. PART XI, LINE 4B - OTHER ADJUSTMENTS: FOREIGN EXCHANGE GAINS, NET 3,287,062. PART XII, LINE 2D - OTHER ADJUSTMENTS: EQUITY TRANSFER 10,402,281. REVERSAL OF GRANT EXPENSES FROM PRIOR YEARS -500,000. 1 RUSSIA AND NEIGHBORING STATES 0 0 GRANTMAKING 34215962 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 GRANTMAKING 30859263 SUB-SAHARAN AFRICA 0 0 GRANTMAKING 1858457 NORTH AMERICA 0 0 GRANTMAKING 1385929 MIDDLE EAST AND NORTH AFRICA 0 0 GRANTMAKING 101590 EAST ASIA AND THE PACIFIC 0 0 GRANTMAKING 67395 SOUTH ASIA 0 0 GRANTMAKING 17039 CENTRAL AMERICA AND THE CARIBBEAN 0 0 GRANTMAKING 8375 SOUTH AMERICA 0 0 GRANTMAKING 4168 0 0 0 0 0 0 68514010 4168 68518178 EUROPE (INCLUDING ICELAND AND GREENLAND) HOUSING REFUGEES 2609103 WIRE 3391387 ACCOMMODATION CREDIT FMV EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM HOUSING REFUGEES 697234 WIRE 4868747 ACCOMMODATION CREDIT FMV EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM HOUSING REFUGEES 480000 WIRE 800075 ACCOMMODATION CREDIT FMV EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM HOUSING REFUGEES 200000 WIRE 107816 ACCOMMODATION CREDIT FMV EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM HOUSING REFUGEES 160000 WIRE 1082302 ACCOMMODATION CREDIT FMV NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES HOUSING REFUGEES 100000 WIRE 320781 ACCOMMODATION CREDIT FMV NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES HOUSING REFUGEES 50000 WIRE 193405 ACCOMMODATION CREDIT FMV EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM HOUSING REFUGEES 50000 WIRE 0 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM HOUSING REFUGEES 632 WIRE 297436 ACCOMMODATION CREDIT FMV EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM HOUSING REFUGEES 48 WIRE 196962 ACCOMMODATION CREDIT FMV NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES HOUSING REFUGEES 0 504049 ACCOMMODATION CREDIT FMV EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM HOUSING REFUGEES 0 380980 ACCOMMODATION CREDIT FMV EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM HOUSING REFUGEES 0 253597 ACCOMMODATION CREDIT FMV EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM HOUSING REFUGEES 0 249602 ACCOMMODATION CREDIT FMV EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM HOUSING REFUGEES 0 246704 ACCOMMODATION CREDIT FMV EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM HOUSING REFUGEES 0 201059 ACCOMMODATION CREDIT FMV EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM HOUSING REFUGEES 0 176240 ACCOMMODATION CREDIT FMV EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM HOUSING REFUGEES 0 149632 ACCOMMODATION CREDIT FMV EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM HOUSING REFUGEES 0 99914 ACCOMMODATION CREDIT FMV EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM HOUSING REFUGEES 0 82761 ACCOMMODATION CREDIT FMV EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM HOUSING REFUGEES 0 66257 ACCOMMODATION CREDIT FMV EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM HOUSING REFUGEES 0 34514 ACCOMMODATION CREDIT FMV EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM HOUSING REFUGEES 0 22042 ACCOMMODATION CREDIT FMV EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM HOUSING REFUGEES 0 21609 ACCOMMODATION CREDIT FMV EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM HOUSING FOR DISASTERS 0 12937 ACCOMMODATION CREDIT FMV 25 0 ACCOMMODATION CREDIT RUSSIA AND NEIGHBORING STATES 21488 0 34215962 ACCOMMODATION CREDIT FMV ACCOMMODATION CREDIT EUROPE (INCLUDING ICELAND AND GREENLAND) 8941 0 13910409 ACCOMMODATION CREDIT FMV ACCOMMODATION CREDIT SUB-SAHARAN AFRICA 962 0 1858457 ACCOMMODATION CREDIT FMV ACCOMMODATION CREDIT NORTH AMERICA 127 0 217693 ACCOMMODATION CREDIT FMV ACCOMMODATION CREDIT MIDDLE EAST AND NORTH AFRICA 64 0 101590 ACCOMMODATION CREDIT FMV ACCOMMODATION CREDIT EAST ASIA AND THE PACIFIC 54 0 67395 ACCOMMODATION CREDIT FMV ACCOMMODATION CREDIT SOUTH ASIA 8 0 17039 ACCOMMODATION CREDIT FMV ACCOMMODATION CREDIT CENTRAL AMERICA AND THE CARIBBEAN 4 0 8375 ACCOMMODATION CREDIT FMV ACCOMMODATION CREDIT SOUTH AMERICA 1 0 1168 ACCOMMODATION CREDIT FMV 0 0 0 0 0 0 PART I, LINE 2: AIRBNB.ORG USED AN OUTSIDE SERVICE PROVIDER, TECHSOUP, TO CONDUCT EQUIVALENCY DETERMINATIONS AND OTHER DUE DILIGENCE ON ALL GRANTEE ORGANIZATIONS OUTSIDE OF THE U.S. IN ADDITION, AIRBNB.ORG CONDUCTED AN ASSESSMENT TO EVALUATE GRANT ELIGIBILITY USING ESTABLISHED SELECTION CRITERIA, AND FOR ANNUAL GRANTEES, A SCORING FRAMEWORK. GRANTEE ORGANIZATIONS WERE REQUIRED UNDER THEIR GRANT AGREEMENTS TO PROVIDE CERTAIN REPORTING TO AIRBNB.ORG, AND AIRBNB.ORG MONITORED USE OF GRANT FUNDS ON A QUARTERLY BASIS, AT A MINIMUM. BEFORE PROVIDING ACCOMMODATION CREDITS TO INDIVIDUALS OUTSIDE THE U.S., AIRBNB.ORG CONFIRMED RECIPIENT ELIGIBILITY, OR COORDINATED WITH GOVERNMENT OR NONPROFIT ENTITIES TO CONFIRM RECIPIENT ELIGIBILITY, BASED ON ESTABLISHED CRITERIA. IN THE IMMEDIATE AFTERMATH OF A DISASTER, RECIPIENT ELIGIBILITY IS BASED ON CRITERIA INCLUDING THE RECIPIENT'S LOCATION IN AN AREA SEVERELY IMPACTED BY THE DISASTER. AIRBNB.ORG REGULARLY MONITORED USE OF ACCOMMODATION CREDITS. PART III ACCOUNTING METHOD: X 1 LINDSAY LASSMAN CONSULTING LLC 4710 ELM STREET APT W1501 BETHESDA MD 20814 RESEARCH, SUPPORT AND ADVICE FOR FUNDRAISING ACTIVITIES 0 0 214000 0 214000 AL AK AR CA CO CT DC FL GA HI IL KS KY LA MA MD ME MI MN MS MO ND NV NH NJ NM NY NC OH OK OR PA RI SC TN UT VA WA WI WV 1 AFGHAN COALITION 39155 LIBERTY ST D-460 FREMONT CA 94538 943398311 501(C)(3) 42632 255437 FMV ACCOMMODATION CREDIT REFUGEE AMERICAN JEWISH JOINT DISTRIBUTION COMMITTEE INC PO BOX 4124 NEW YORK NY 10163 131656634 501(C)(3) 3000000 0 REFUGEE ALIGHT 1325 QUINCY ST NE SUITE A1 MINNEAPOLIS MN 55413 363241033 501(C)(3) 864538 8100062 FMV ACCOMMODATION CREDIT REFUGEE BUILD CHANGE 1001 BANNOCK ST SUITE 467 DENVER CO 80204 352237155 501(C)(3) 380000 324 FMV ACCOMMODATION CREDIT DISASTER CATHOLIC CHARITIES USA 2050 BALLENGER AVENUE ALEXANDRIA VA 223146892 941498472 501(C)(3) 1350000 0 REFUGEE AND DISASTER COOPERATIVE FOR ASSISTANCE AND RELIEF EVERYWHERE INC CARE 151 ELLIS STREET NE ATLANTA GA 30303 131685039 501(C)(3) 146211 64721 FMV ACCOMMODATION CREDIT REFUGEE AND DISASTER CORE COMMUNITY ORGANIZED RELIEF EFFORT 910 N HILL ST LOS ANGELES CA 90012 271703237 501(C)(3) 20000 0 DISASTER CATHOLIC RELIEF SERVICES 228 W LEXINGTON ST BALTIMORE MD 212013443 135563422 501(C)(3) 101287 224783 FMV ACCOMMODATION CREDIT REFUGEE ETHIOPIAN COMMUNITY DEVELOPMENT COUNCIL INC 901 S HIGHLAND ST ARLINGTON VA 22204 521308986 501(C)(3) 400791 1198409 FMV ACCOMMODATION CREDIT REFUGEE HIAS INC 1300 SPRING STREET SUITE 500 SILVER SPRINGS MD 20910 135633307 501(C)(3) 3417126 296224 FMV ACCOMMODATION CREDIT REFUGEE INTERNATIONAL RESCUE COMMITTEE INC 122 EAST 42ND ST NEW YORK NY 10168 135660870 501(C)(3) 1980000 0 REFUGEE LUTHERAN IMMIGRATION & REFUGEE SERVICE INC 700 LIGHT STREET BALTIMORE MD 212303850 132574854 501(C)(3) 587265 3967430 FMV ACCOMMODATION CREDIT REFUGEE NOVA UKRAINE 963 MEARS COURT STANFORD CA 94305 465335435 501(C)(3) 50567 573004 FMV ACCOMMODATION CREDIT REFUGEE ROCKEFELLER PHILANTHROPY ADVISORS INC 6 WEST 48TH STREET 10TH FLOOR NEW YORK NY 10036 133615533 501(C)(3) 340000 144658 FMV ACCOMMODATION CREDIT REFUGEE SBP INC 2645 TOULOUSE STREET NEW ORLEANS LA 70119 262189665 501(C)(3) 60000 1571 FMV ACCOMMODATION CREDIT DISASTER SENECA FAMILY OF AGENCIES 8945 GOLF LINKS ROAD OAKLAND CA 94605 942971761 501(C)(3) 80000 0 REFUGEE THE EPISCOPAL CHURCH 815 2ND AVENUE NEW YORK NY 10017 131776448 501(C)(3) 350000 458911 FMV ACCOMMODATION CREDIT REFUGEE US COMMITTEE FOR REFUGEES AND IMMIGRANTS 2231 CRYSTAL DRIVE SUITE 350 ARLINGTON VA 222023794 131878704 501(C)(3) 410727 1065404 FMV ACCOMMODATION CREDIT REFUGEE WOMEN FOR AFGHAN WOMEN INC 15824 73RD AVENUE FRESH MEADOWS NY 113661024 020539734 501(C)(3) 60000 239815 FMV ACCOMMODATION CREDIT REFUGEE WORLD RELIEF CORPORATION OF THE NATIONAL ASSOCIATION OF EVANGELICALS 7 EAST BALTIMORE STREET BALTIMORE MD 21202 236393344 501(C)(3) 150101 150038 FMV ACCOMMODATION CREDIT REFUGEE CHURCH WORLD SERVICE INC 28606 PHILLIPS ST PO BOX 968 ELKHART IN 46515 134080201 501(C)(3) 2200001 149168 FMV ACCOMMODATION CREDIT REFUGEE 21 DISASTER ACCOMMODATIONS 1883 0 2474714 FMV ACCOMMODATION CREDIT REFUGEE ACCOMMODATIONS 1319 0 720664 FMV ACCOMMODATION CREDIT PART I, LINE 2: AIRBNB.ORG USED AN OUTSIDE SERVICE PROVIDER, TECHSOUP, TO CONFIRM GRANTEE ORGANIZATION STATUS AND CONDUCT OTHER DUE DILIGENCE. IN ADDITION, AIRBNB.ORG CONDUCTED AN ASSESSMENT TO EVALUATE GRANT ELIGIBILITY, USING ESTABLISHED SELECTION CRITERIA, AND FOR ANNUAL GRANTEES, A SCORING FRAMEWORK. GRANTEE ORGANIZATIONS WERE REQUIRED UNDER THEIR GRANT AGREEMENTS TO PROVIDE CERTAIN REPORTING TO AIRBNB.ORG, AND AIRBNB.ORG MONITORED THEIR USE OF GRANT FUNDS ON A QUARTERLY BASIS, AT A MINIMUM. PART III: BEFORE PROVIDING ACCOMMODATION CREDITS TO INDIVIDUALS, AIRBNB.ORG CONFIRMED RECIPIENT ELIGIBILITY, OR COORDINATED WITH GOVERNMENT OR NONPROFIT ENTITIES TO CONFIRM RECIPIENT ELIGIBILITY, BASED ON ESTABLISHED CRITERIA. IN THE IMMEDIATE AFTERMATH OF A DISASTER, RECIPIENT ELIGIBILITY IS BASED ON CRITERIA INCLUDING THE RECIPIENT'S LOCATION IN AN AREA SEVERELY IMPACTED BY THE DISASTER. AIRBNB.ORG REGULARLY MONITORED USE OF ACCOMMODATION CREDITS. PART III, COLUMN B: ESTIMATES OF NUMBER OF RECIPIENTS ARE BASED ON NUMBER OF PERSONS LISTED WITHIN THE ACCOMMODATION RESERVATION. X ACCOMMODATION CREDIT 173 349630 FMV 0 1 0 FORM 990, PART III, LINE 3 AIRBNB.ORG CEASED THE COVID-19 FRONTLINE RESPONDER PROGRAM. FORM 990, PART III, LINE 4: AIRBNB.ORG'S PROGRAM SERVICES WERE SUPPORTED BY DONATED SERVICES AND TECHNOLOGY FROM AIRBNB, INC. AIRBNB.ORG'S OPERATING EXPENSES WERE FULLY COVERED BY AIRBNB, INC. THROUGH BOTH DIRECT MONETARY AND IN-KIND DONATIONS. IN 2022, THESE IN-KIND CONTRIBUTIONS INCLUDED, BUT WERE NOT LIMITED TO: (1) HUMAN RESOURCES (STAFF), (2) AIRBNB, INC. PRODUCT & TECHNOLOGY TO FACILITATE AIRBNB.ORG STAYS GLOBALLY, (3) ACCESS TO AIRBNB, INC.'S BRAND AND INTELLECTUAL PROPERTY, INCLUDING TRADEMARKS, PRODUCT AND MARKETING CONTENT, AND MARKETING AND COMMUNICATIONS CHANNELS, (4) SOFTWARE LICENSES AND ACCESS TO KEY BUSINESS SYSTEMS, AND (5) EQUIPMENT AND FACILITIES FOR SUPPORTING STAFF. IN 2022, THESE IN-KIND CONTRIBUTIONS FROM AIRBNB, INC. WERE VALUED AT $27.7M (DONATED SERVICES OF $17.3M AND EQUITY TRANSFER OF $10.4M AS PRESENTED IN THE FINANCIAL STATEMENTS). FORM 990, PART IV, LINES 16 AND 22 SEE ALSO FORM 990, PART IX, STATEMENT OF FUNCTIONAL EXPENSES AND SCHEDULE I. FORM 990, PART VI, SECTION A, LINE 2 DURING THE 2022 TAX YEAR, JOE GEBBIA WAS A DIRECTOR AND OFFICER OF AIRBNB, INC., KATHERINE WOO AND CARLTON MCMILLAN WERE EACH EMPLOYEES OF AIRBNB, INC., AND MELISSA THOMAS-HUNT CONTRACTED AS A SENIOR ADVISOR TO AIRBNB, INC. FORM 990, PART VI, SECTION A, LINE 3: AIRBNB, INC., UNDER THE TERMS OF AN OPERATING AGREEMENT WITH AIRBNB.ORG, PROVIDED CERTAIN SERVICES TO THE ORGANIZATION. THESE SERVICES WERE PROVIDED WITHOUT CHARGE AND WERE SUPERVISED AND CONTROLLED BY AIRBNB.ORG'S BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS SHALL AT ALL TIMES HAVE AT LEAST ONE DIRECTOR WHO IS EMPLOYED BY AIRBNB, INC. AIRBNB, INC. HAS THE POWER TO APPOINT OR REMOVE THIS DIRECTOR. A MAJORITY OF THE BOARD OF DIRECTORS SHALL AT ALL TIMES CONSIST OF DIRECTORS WHO ARE NOT EMPLOYED BY OR OTHERWISE AFFILIATED WITH AIRBNB, INC. THESE DIRECTORS ARE ELECTED AND REMOVED BY VOTE OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B AIRBNB.ORG'S FORM 990 IS PREPARED BY AN EXTERNAL AUDITOR, GRANT THORNTON, LLP. THE FORM 990 IS THEN REVIEWED BY AIRBNB.ORG'S MANAGEMENT, FINANCE, AND LEGAL TEAMS, AS WELL AS OUTSIDE LEGAL COUNSEL. THE FORM 990 IS THEN PRESENTED TO THE FULL BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY WAS ENFORCED USING A PROCESS BY WHICH THE BOARD EVALUATES AND ADDRESSES POTENTIAL CONFLICTS OF INTEREST IN ACCORDANCE WITH THE POLICY, AND USING A CONFLICT OF INTEREST FORM. UNDER THE POLICY, EACH OF THE ORGANIZATION'S DIRECTORS AND OFFICERS WERE REQUIRED TO PROMPTLY AND FULLY DISCLOSE ALL MATERIAL FACTS OF EVERY ACTUAL OR POTENTIAL CONFLICT OF INTEREST. THE BOARD OF DIRECTORS THEN DETERMINES WHETHER AN ACTUAL CONFLICT OF INTEREST EXISTS, AND WHETHER TO APPROVE THE RELEVANT TRANSACTION. ANY PERSON WITH AN ACTUAL CONFLICT OF INTEREST RECUSES THEMSELF FROM THE VOTE ON THE RELEVANT TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 AIRBNB.ORG DID NOT HAVE EMPLOYEES OF ITS OWN, AND DID NOT PROVIDE COMPENSATION TO ANY OFFICERS. AIRBNB.ORG'S ESSENTIAL DUTIES AND ACTIVITIES ARE PERFORMED BY AIRBNB, INC. EMPLOYEES UNDER THE OPERATING AGREEMENT BETWEEN AIRBNB.ORG AND AIRBNB, INC., FREE OF CHARGE, AND ARE SUPERVISED AND CONTROLLED BY AIRBNB.ORG'S BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS WERE NOT MADE AVAILABLE TO THE PUBLIC IN 2022. DOCUMENTS MAY BE MADE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. FORM 990, PART XI, LINE 9: RECONCILIATION OF NET ASSETS INCLUDES AN ADJUSTMENT FOR OTHER CHANGE IN NET ASSETS AS A RESULT OF THE REVERSAL OF GRANT EXPENSES FROM PRIOR YEARS OF - 500,000.