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        <FormAndLineReferenceDesc>Pt I Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>JOURNALISM FOR CHANGE ADHERES TO A MONITORING SYSTEM DERIVED FROM US GOVERNMENT REGULATIONS (2CFR200) THAT DETAIL SELECTION ASSESSMENT, OVERSIGHT, AND MONITORING OF SUBGRANT RECIPIENTS. WE REVIEW AUDITS, REGULAR FINANCIAL REPORTS, REGULAR MEETINGS WITH RECIPIENTS, REVIEW OF PROGRAM REPORTS, AND SITE VISITS AS NECESSARY. ALL RECIPIENTS ARE VETTED THROUGH THE DONOR, SAM AND OTHER AVAILABLE VETTING.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleF>
    <IRS990ScheduleL documentId="00000005" softwareId="17005306">
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <BusinessName>
            <BusinessNameLine1Txt>MAZIAR BAHARI</BusinessNameLine1Txt>
          </BusinessName>
        </NameOfInterested>
        <RelationshipDescriptionTxt>PRESIDENT</RelationshipDescriptionTxt>
        <TransactionAmt>285385</TransactionAmt>
        <TransactionDesc>SUBGRANT EXPENSE</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <BusinessName>
            <BusinessNameLine1Txt>MAZIAR BAHARI</BusinessNameLine1Txt>
          </BusinessName>
        </NameOfInterested>
        <RelationshipDescriptionTxt>PRESIDENT</RelationshipDescriptionTxt>
        <TransactionAmt>268551</TransactionAmt>
        <TransactionDesc>SERVICE REVENUE</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART IV</FormAndLineReferenceDesc>
        <ExplanationTxt>MR. MAZIAR BAHARI IS THE PRESIDENT OF JOURNALISM FOR CHANGE AND FOUNDER OF OFF-CENTRE PRODUCTIONS. JOURNALISM FOR CHANGE HAS A FRAMEWORK AGREEMENT WITH OFF-CENTRE PRODUCTIONS FOR PROVIDING SERVICES AND PROVIDING SUBGRANTS FOR PROGRAM IMPLEMENTATION. ALL THE TRANSACTIONS BETWEEN JOURNALISM FOR CHANGE AND OFF-CENTRE PRODUCTIONS ARE BASED ON THE BEHAVIOR OF THE TWO ORGANIZATIONS INSTEAD OF MR. MAZIAR BAHARI PERSONALLY.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="00000006" softwareId="17005306">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 990 IS SHARED WITH BOARD AND REVIEWED AGAINST ORGANIZATION'S FINANCIAL RECORDS FOR ACCURACY. ALL BOARD MEMBERS HAVE THE OPPORTUNITY FOR COMMENTS OR QUESTIONS PRIOR TO THE SUBMISSION OF THE 990. FOR 2018, JFC WILL HAVE ITS CPA AND AUDITOR DISCUSS 990 WITH THE BOARD AND IT WILL FOLLOW THE SAME PROCESS OF MAKING COMMENTS AND QUESTIONS PRIOR TO SUBMISSION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>JFC MAINTAINS A CONFLICT OF INTEREST POLICY AND ALL BOARD MEMBERS, STAFF, AND AGENTS MUST ADHERE TO IT AND ACKNOWLEDGE RECEIPT AND COMPLIANCE ON AN ANNUAL BASIS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt XI</FormAndLineReferenceDesc>
        <ExplanationTxt>481(A) ADJUSTMENT TO RELEFCT CASH BASIS CHANGE TO ACCRUAL BASIS AND ACCOUNTS RECEIVABLE COMING IN 2017.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>SCHEDULE L, SUPPLEMENTAL INFORMATION - MR. MAZIAR BAHARI IS THE PRESIDENT OF JOURNALISM FOR CHANGE AND FOUNDER OF OFF-CENTRE PRODUCTIONS. JOURNALISM FOR CHANGE HAS A FRAMEWORK AGREEMENT WITH OFF-CENTRE PRODUCTIONS FOR PROVIDING SERVICES AND PROVIDING SUBGRANTS FOR PROGRAM IMPLEMENTATION. ALL THE TRANSACTIONS BETWEEN JOURNALISM FOR CHANGE AND OFF-CENTRE PRODUCTIONS ARE BASED ON THE BEHAVIOR OF THE TWO ORGANIZATIONS INSTEAD OF MR. MAZIAR BAHARI PERSONALLY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>NOT A CRIME 10700. 0. 0.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>CHANGING THE WORLD 50207. 0. 167562.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>