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      <FactsAndCircumstancesTestTxt>Current Year Facts and Circumstances: ProCon.org had 28.22% of its support from the general public in 2019. Procon.org maintains a program for the solicitation of funds from the general public. The ProCon.org website has a section for users to make donations. ProCon.org had 452 unique donors and sponsors in 2019. ProCon.org provides nonpartisan research on important policy issues so readers can see both sides of controversial topics, think critically about those issues, and develop or strengthen their own informed opinions. ProCon.org has built and maintains 89 websites dealing with various topics of social interest, which are collectively referred to as the ProCon.org website. The ProCon.org website had more than 19,000,000 users, over 42,000,000 page views in 2019. It has been used by more than 12,000 schools in all 50 states and 90 foreign countries. ProCon.org has been referenced by the mainstream media many times (CNN, BBC, NPR, Forbes, NY Times, LA Times, Washington Post, PBS, Fox News, The Economist, etc.). ProCon.org has also been referenced by dozens of state governments, federal agencies, and international governments since its inception in July 2004</FactsAndCircumstancesTestTxt>
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        <ExplanationTxt>Steve Markoff donated diamonds to ProCon.org in December 2018. Steve got an offer from a jeweler for $50,000 for them form an earlier time, therefore providing a fair market value. The intent of the donation was for ProCon.org to sell the diamonds to provide cash for operations. ProCon.org needed cash quickly and was unable to sell the diamonds quickly so Steve Markoff purchased the diamonds back for $55,000.00 there by providing quick cash for Procon.org and paying more than fair market value. So Steve Markoff did not benefit in any way from this transaction.</ExplanationTxt>
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        <ExplanationTxt>STEVEN C MARKOFF AND JADWIGA S. Z-MARKOFF MARRIED.</ExplanationTxt>
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        <ExplanationTxt>A COPY OF THE FORM 990 WAS PROVIDED TO ALL OFFICERS AND BOARD MEMBERS FOR REVIEW AND COMMENT, COMMENTS ARE DISCUSSED AMONG BOARD MEMBERS AND REVISIONS ARE COMMUNICATED TO THE ACCOUNTANT PREPARING THE FORM 990. THEN THE FORM IS FINALIZED AND FILED.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>COMPENSATION OF EMPLOYEES IS DETERMINED BY THE INDEPENDENT CHAIRMAN OF THE BOARD OF DIRECTORS BASED ON A REVIEW OF COMPARABLE SALARIES AND ON PERFORMANCE APPRAISALS.</ExplanationTxt>
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        <ExplanationTxt>THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. AUDITED FINANCIAL STATEMENTS ARE POSTED ON PROCON.ORG WEBSITE.</ExplanationTxt>
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