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        <FormAndLineReferenceDesc>SUPPLEMENTAL INFORMATION</FormAndLineReferenceDesc>
        <ExplanationTxt>PART II SUPPORT COL C THE 2021 TAX YEAR WAS A SHORT INITIAL YEAR FOR THE PERIOD 9/20/21 - 12/31/21.</ExplanationTxt>
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        <PurposeOfGrantTxt>DESCRIBED IN PART V</PurposeOfGrantTxt>
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      <GrantsToOrgOutsideUSGrp>
        <PurposeOfGrantTxt>DESCRIBED IN PART V</PurposeOfGrantTxt>
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      <GrantsToOrgOutsideUSGrp>
        <PurposeOfGrantTxt>DESCRIBED IN PART V</PurposeOfGrantTxt>
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      <InterestInForeignTrustInd>false</InterestInForeignTrustInd>
      <ForeignCorpOwnershipInd>false</ForeignCorpOwnershipInd>
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      <BoycottCountriesInd>false</BoycottCountriesInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE F, PAGE 1, PART I, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>GRANTS ARE ONLY MADE CURRENTLY TO AN AFFILITED CHARITABLE ORGANIZATION ORGANIZED OUTSIDE THE U.S. GRANTS ARE IN WRITING AND ALL EXPENDITURES ARE APPROVED PRIOR TO FUNDING. MONTHLY BUDGETS ARE SUBMITTED AND EXPENDITURE RESPONSIBILITY REPORTS ARE FILED BY THE GRANTEE ORGANIZATION. PRESIDENT TRAVELS REGULARLY ONSITE TO REVIEW OPERATIONS. THE AFFILIATED CHARITABLE ORGANIZATION INCLUDES TWO INDIVIDUALS ON ITS' BOARD WHICH ARE ALSO ON THE ORGANIZATION'S BOARD OF DIRECTORS. PART II, COLUMN (C): REGION: SUB-SAHARAN AFRICA PART II, COLUMN (D): (1) PURPOSE OF GRANT: PARTICIPANT TRAINING AND CORPORATE INCLUSIVITY (2) PURPOSE OF GRANT: UPILI MENTAL HEALTH PROGRAM (3) PURPOSE OF GRANT: NIKKOWORKX DEVELOPMENT</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE NEXT STEP FOUNDATION'S MISSION IS TO ADDRESS THE BARRIERS TO EMPLOYMENT AND ENABLE PERSONS WITH DISABILITIES, ALONG WITH WOMEN AND YOUNG ADULTS, TO ACQUIRE THE SKILLS THEY NEED TO COMPETE IN THE 4TH INDUSTRIAL REVOLUTION, AND TAKE THE NEXT STEP TOWARDS SUSTAINABLE LIVELIHOODS AND ECONOMIC INDEPENDENCE. WE ACCOMPLISH OUR MISSION THROUGH OUR PROPRIETORY RAATT METHOD OF DELIVERING TRAINING. THE RAATT METHOD, WHICH STANDS FOR RECRUIT, ASSESS, ACCOMODATE, TRAIN, AND TRANSITION, ADDRESSES THE ENTIRE LIFE CYCLE OF OUR BENEFICIARY'S PROGRESS TOWARD EMPLOYMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>C. SCOTT HARRISON SARAH HARRISON HUSBAND AND WIFE CHRISTOPHER HARRISON C SCOTT AND SARAH HARRISON SON</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 990 IS REVIEWED BY THE PRESIDENT AND A COPY IS SUPPLIED TO THE COMPLETE BOARD PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>PROCESS OF MONITORING CONFLICTS OF INTEREST: 1. CONFLICTS OF INTEREST QUESTIONNAIRE: DEVELOP A CONFLICT OF INTEREST QUESTIONNAIRE THAT BOARD MEMBERS, OFFICERS, AND EMPLOYEES MUST COMPLETE ON AN ANNUAL BASIS. THIS QUESTIONNAIRE WILL ASK INDIVIDUALS TO IDENTIFY ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. 2. TRANSPARENT REPORTING: REQUIRE ALL BOARD MEMBERS, OFFICERS AND KEY EMPLOYEES TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST IN WRITING. ENSURE THAT THESE DISCLOSURES ARE KEPT ON FILE AND REGULARLY UPDATED. 3. INDEPENDENT LEGAL COUNSEL: SEEK ADVICE FROM INDEPENDENT LEGAL COUNSEL TO ASSESS AND PROVIDE GUIDANCE ON POTENTIAL CONFLICTS OF INTEREST. 4. TRAINING AND EDUCATION: PROVIDE TRAINING AND EDUCATION TO BOARD MEMBERS AND STAF ON IDENTIFYING, MANAGING, AND DISCLOSING CONFLICTS OF INTEREST. ENSURE THAT EVERYONE UNDERSTANDS THE ORGANIZATION'S POLICIES AND PROCEDURES. 5. ONGOING MONITORING: CONTINUOUSLY MONITOR AND ASSESS POTENTIAL CONFLICTS OF INTEREST. KEEP THE POLICY AND DISCLOSURE PROCESS ON THE AGENDA FOR BOARD MEETINGS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>COPIES OF GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY MAY BE REQUESTED IN WRITING FROM THE ORGANIZATION AT THE ORGANIZATION ADDRESS.</ExplanationTxt>
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  </ReturnData>
</Return>