2017-11-15T10:36:48-06:00 2016-12-31 271728945 PKF O'CONNOR DAVIES LLP 500 MAMARONECK AVENUE HARRISON NY 105281633 990 2016-01-01 263283639 IN OUR BACKYARDS INC INOU 9174644515 540 PRESIDENT STREET 3RD FLOOR BROOKLYN NY 11215 BRANDON WHITNEY CHIEF OPERATING OFFICER 9174644515 2017-11-15 1 GARRETT M HIGGINS P00543209 9143818900 2017-11-14 65.51.112.58 2017-11-15 11:09:04 ES P 8F3E04F861F0216E32497907D09A877E57DED22A 8F3E04F861F0216E32497907D09A877E57DED22A 2016 2018-03-14 21:41:22Z BRANDON WHITNEY 540 PRESIDENT STREET 3RD FLOOR BROOKLYN NY 11215 3388828 0 X WWW.IOBY.ORG X 2008 NY IOBY IS A CROWD-RESOURCING PLATFORM, BLENDING CONCEPTS OF CROWDFUNDING AND RESOURCE ORGANIZING, WHERE COMMUNITY-LED, NEIGHBOR-FUNDED PROJECTS COME TO LIFE. OUR MISSION IS TO SUPPORT CIVIC LEADERS WHO WANT TO MAKE POSITIVE CHANGE IN THEIR OWN NEIGHBORHOODS. WE ARE THE ONLY DIGITAL ENGAGEMENT PLATFORM SPECIFICALLY DESIGNED TO DIRECT AN UNTAPPED SOURCE OF CITIZEN PHILANTHROPY TO PLACEMAKING AND SUSTAINABILITY CIVIC PROJECTS, DELIVER MEANINGFUL OPPORTUNITIES FOR CIVIC PARTICIPATION TO NEIGHBORS, AND STITCH TOGETHER THE STORIES OF INNOVATION, CHANGE AND COMMUNITY-BUILDING INTO A LARGER NARRATIVE ON THE IMPORTANCE OF URBAN REVITALIZATION AS A MECHANISM TO BUILD POLITICAL WILL FOR MANY LARGER SOCIAL ISSUES. DURING 2016, IOBY'S SERVICES CONTINUED TO GROW FOR OUR NATIONAL NETWORK OF DONORS, VOLUNTEERS AND LEADERS, WHILE THE ORGANIZATION ALSO FOCUSED ITS EFFORTS WORKING INTENTIONALLY IN SEVERAL NEW CITIES. 18 16 21 300 0 0 2792164 3388828 0 0 0 0 -16030 0 2776134 3388828 684871 672112 0 0 897953 1366672 0 0 288690 919080 785788 2501904 2824572 274230 564256 1301987 2131033 326910 599297 975077 1531736 X IOBY IS A CROWD-RESOURCING PLATFORM, BLENDING CONCEPTS OF CROWDFUNDING AND RESOURCE ORGANIZING, WHERE COMMUNITY-LED, NEIGHBOR-FUNDED PROJECTS COME TO LIFE. OUR MISSION IS TO SUPPORT CIVIC LEADERS WHO WANT TO MAKE POSITIVE CHANGE IN THEIR OWN NEIGHBORHOODS. 0 0 922118 672112 PROJECT SUPPORTTHIS PROGRAM COMPRISES ALL OF THE SERVICES THAT WE PROVIDE FOR PROJECTS USING THE IOBY PLATFORM. IN ADDITION TO THE USE OF OUR WEBSITE AND ITS TOOLS, PROJECT LEADERS BENEFIT FROM OPTIONAL TECHNICAL ASSISTANCE FROM THE IOBY TEAM IN THE FORM OF WORKSHOPS AND ONE-ON-ONE CONSULTATIONS ON: PROJECT PLANNING AND MANAGEMENT; SOCIAL MEDIA AND ONLINE COMMUNICATIONS; PARTICIPATION IN OUR DIGITAL STORYTELLING PROJECT; AND, MOST IMPORTANTLY, GRASSROOTS FUNDRAISING. THIS PROGRAM ALSO INCLUDES ALL ASPECTS OF THE LIMITED FORM OF FISCAL SPONSORSHIP THAT WE OFFER TO PROJECTS AND MANAGEMENT OF NECESSARY PURCHASING AND/OR FUNDS DISBURSEMENT AFTER PROJECTS ARE FULLY FUNDED, AS WELL AS SUBSEQUENT REPORTING. AT THE END OF 2016, OVER 1,000 PROJECTS HAVE BEEN SUCCESSFULLY FUNDED OR ARE ACTIVELY FUNDRAISING. 665587 ONLINE PLATFORMTHIS PROGRAM IS THE FUNCTIONAL HEART OF OUR ORGANIZATION AND THE CORE OF OUR UNIQUE MODEL; IT ENABLES MOST OTHER ASPECTS OF OUR WORK. WE DESIGN, BUILD AND MAINTAIN A WEB PLATFORM (IOBY.ORG) FOCUSED ON MEETING THE NEEDS OF THE PROJECT LEADERS WE SERVE AND THE DONORS THAT SUPPORT THEIR WORK. THIS PLATFORM IS CONSTANTLY EVOLVING THROUGH ITERATIONS AND ENHANCED BY FEEDBACK FROM BOTH PROJECT LEADERS AND DONORS. 638700 PROJECT ADVOCACY & RECRUITINGTHIS PROGRAM COMPRISES ALL OF THE ACTIVITIES AND INITIATIVES WE DESIGN AND MANAGE IN ORDER TO RECRUIT PROJECTS AND CONNECT WITH POTENTIAL DONORS AND VOLUNTEERS. IT ALSO INCLUDES ALL OUR EVENTS AND COMMUNICATIONS TO KEEP DONORS INVOLVED AND UP TO DATE WITH PROJECTS THEY HAVE SUPPORTED, AS WELL AS A VARIETY OF OUTREACH ACTIVITIES TO PROMOTE THE WORK OF OUR PROJECTS TO THE BROADER COMMUNITY OF INTERESTED COMMUNITY ACTIVISTS AND NEIGHBORHOOD LEADERS. WE HAVE BUILT STRONG RELATIONSHIPS WITH HUNDREDS OF LOCAL COMMUNITY GROUPS AND NONPROFITS ACROSS THE COUNTRY, AND RECRUITED OVER 1,100 PROJECTS (INCLUDING MORE THAN 580 FROM OUTSIDE NYC). 2226405 1 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 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 22 0 21 1 0 0 0 0 0 0 0 0 0 0 X 18 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X X X BRANDON WHITNEY 9174644515 540 PRESIDENT STREET 3RD FLOOR BROOKLYN NY 11215 ERIN BARNES COFOUNDER & EXECUTIVE DIRECTOR 60.00 X X 94940 0 9683 BRANDON WHITNEY COFOUNDER & COO 60.00 X X 95075 0 9683 CASSIE FLYNN COFOUNDER & BOARD MEMBER 5.00 X X 0 0 0 CHARLOTTE KAISER TREASURER/FINANCE CHAIR 5.00 X X 0 0 0 ERIC NG BOARD CHAIR 5.00 X X 0 0 0 LINDSAY CAMPBELL SECRETARY 5.00 X X 0 0 0 BETHANY WALL BOARD MEMBER/DEVELOPMENT CHAIR 5.00 X 0 0 0 EVELYN BURNETT BOARD MEMBER 5.00 X 0 0 0 JASON SCHWARTZ BOARD MEMBER/GOVERNANCE CHAIR 5.00 X 0 0 0 MICHELLE HUANG BOARD MEMBER 5.00 X 0 0 0 MILICENT JOHNSON BOARD MEMBER 5.00 X 0 0 0 ADAM FREED BOARD MEMBER 5.00 X 0 0 0 JAMIE HAND BOARD MEMBER 5.00 X 0 0 0 JUSTIN MOORE BOARD MEMBER 5.00 X 0 0 0 NADIA OWUSU BOARD MEMBER 5.00 X 0 0 0 NAOMI DOERNER BOARD MEMBER 5.00 X 0 0 0 PROJJAL DUTTA BOARD MEMBER 5.00 X 0 0 0 SHIN-PEI TSAY BOARD MEMBER 5.00 X 0 0 0 190015 0 19366 0 0 0 0 ECHO&CO ONE DAVIS SQUARE SUITE 302 SOMERVILLE MA 02144 WEBSITE DEVELOPMENT 320370 1 3388828 19788 3388828 3388828 0 0 0 601275 601275 70837 70837 209381 152267 23613 33501 901157 657845 99127 144185 27697 19388 3877 4432 143762 100633 20127 23002 84675 61812 9315 13548 12039 12039 18385 18385 196490 170272 12815 13403 6816 5930 818 68 54907 17176 28946 8785 131259 68947 57355 4957 114217 84520 12564 17133 108361 97525 10836 11320 10188 1132 16611 14452 1993 166 83132 60681 9145 13306 8552 8552 STAFF DEVELOPMENT/TRAIN 18457 16057 2215 185 OTHER DIRECT EXPENSE 5242 4561 630 51 2824572 2226405 309477 288690 508986 858741 713462 948132 46426 245 8290 137665 269470 89860 18183 179610 6640 6640 1301987 2131033 154410 404297 165000 165000 7500 30000 326910 599297 X 655319 1531736 319758 0 975077 1531736 1301987 2131033 X 564256 3829 -11426 X X 0 0 0 X 555498 656396 1721065 2780738 3388828 9102525 555498 656396 1721065 2780738 3388828 9102525 1162496 7940029 14000 18383 32383 9134908 3358 0.86920 0.87130 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2012 AMOUNT: $ 14,000. 2013 AMOUNT: $ 18,383. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 269470 89860 179610 179610 1 ARTS COUNCIL NEW ORLEANS 935 GRAVIER STREET 850 NEW ORLEANS LA 70112 720778258 501(C)(3) 14264 PROJECT DISBURSEMENT: THE STORY SHELTER ON ORETHA CASTLE HALEY BOULEVARD ASSOCIATION TO BENEFIT CHILDREN 419 EAST 86TH STREET NEW YORK NY 10028 133303089 501(C)(3) 10727 PROJECT DISBURSEMENT: PLANTING HOPE: ABC'S AT-RISK YOUTH AND THEIR COMMUNITY GARDEN BINGHAMPTON DEVELOPMENT CORPORATION PO BOX 111447 MEMPHIS TN 38111 200062075 501(C)(3) 15660 PROJECT DISBURSEMENT: HOOPS IN THE HEIGHTS & PROJECT DISBURSEMENT: CARPENTER ART GARDEN GREEN SPACES SUMMER PROGRAM CAMPUS DISTRICT INC 1717 EUCLID AVE STE 120 CLEVELAND OH 44115 341387460 501(C)(3) 12462 PROJECT DISBURSEMENT: ART STOP: MORE THAN A BUS STOP & PROJECT DISBURSEMENT: A BRIDGE THAT BRIDGES CENTER FOR SACRED STUDIES 13550 CHURCH ST GUERNEVILLE CA 95446 770572410 501(C)(3) 12629 PROJECT DISBURSEMENT: BLACK HILLS UNITY CONCERT CENTER FOR TRANSFORMING COMMUNITIES 258 N MERTON MEMPHIS TN 38112 621769933 501(C)(3) 5472 PROJECT DISBURSEMENT: MONARCH WAYSTATIONS AND ENVIRONMENTAL EDUCATION IN BINGHAMPTON & THE NEIGHBORHOOD HISTORY PROJECT CENTRAL BROOKLYN ECONOMIC DEVELOPMENT CORPORATION 444 THOMAS BOYLAND STREET 3RD FL RM 301 BROOKLYN NY 11212 112981105 501(C)(3) 5270 PROJECT DISBURSEMENT: WE RUN BROWNSVILLE CENTRAL PARK EAST II PTA 345 EAST 94TH STREET 27A NEW YORK NY 10128 450509338 501(C)(3) 10764 BRING A KITCHEN CLASSROOM TO CPE II CHILD WELFARE ORGANIZING PROJECT 80 EAST 110TH STREET SUITE 1E NEW YORK NY 10031 134089544 501(C)(3) 5681 PROJECT DISBURSEMENT: CHILD WELFARE ORGANIZING PROJECT COMMUNITY DEVELOPMENT COUNCIL OF GREATER MEMPHIS 1548 POPLAR AVE MEMPHIS TN 38104 621514675 501(C)(3) 5307 PROJECT DISBURSEMENT: RIDE, RALLY, RIDE COOPER YOUNG COMMUNITY ASSOCIATION 2298 YOUNG AVE MEMPHIS TN 38104 413203634 501(C)(3) 13578 PROJECT DISBURSEMENT: COOPER YOUNG GATEWAY GARDENS & PROJECT DISBURSEMENT: COOPER YOUNG GATEWAY GARDENS CULTURAL WELLNESS CENTER 2025 PORTLAND AVE SOUTH MINNEAPOLIS MN 55404 411850859 501(C)(3) 7761 PROJECT DISBURSEMENT:THE UNTOKENING: A CONVENING FOR JUST STREETS & COMMUNITIES EAST ALLEGHENY COMMUNITY COUNCIL INC 415 E OHIO ST STE 225 PITTSBURGH PA 15212 251325425 501(C)(3) 7038 PROJECT DISBURSEMENT: HISTORIC DEUTSCHTOWN: LIVE - WORK - PLAY - INVEST HERE & PROJECT DISBURSEMENT: 25TH ANNUAL EAST ALLEGHENY COMMUNITY COUNCIL'S PUMPKINFEST: A CHILDREN'S HARVEST FESTIVAL EVERGREEN HISTORIC DISTRICT ASSOCIATION 1813 FORREST AVENUE MEMPHIS TN 38112 581775317 501(C)(3) 7490 PROJECT AGREEMENT: WILLIAMSON PARK TREES AND BEAUTIFICATION FUND FOR THE CITY OF NEW YORK 121 SIXTH AVENUE 6TH FL NEW YORK NY 10013 132612524 501(C)(3) 5345 PROJECT DISBURSEMENT: CHARGE UP EAST HARLEM HARLEM GROWN INC 127 W 127TH STREET ROOM 201 NEW YORK NY 10027 274250636 501(C)(3) 10421 PROJECT DISBURSEMENT: HARLEM GROWN 127 STREET FARM INLAND EMPIRE BIKING ALLIANCE PO BOX 9266 REDLANDS CA 92375 460566085 501(C)(3) 9304 PROJECT DISBURSEMENT: BICYCLE HUBITAT IN SAN BERNARDINO LAKE COUNTY HISTORICAL SOCIETY PO BOX 774 BALDWIN MI 49304 474952663 501(C)(3) 9553 PROJECT DISBURSEMENT: LAKE COUNTY HISTORICAL SOCIETY MUSEUM HOUSE - URGENT ROOF REPAIR NEEDED LEADERSHIP MEMPHIS 365 SOUTH MAIN ST MEMPHIS TN 38103 621043517 501(C)(3) 15268 PROJECT DISBURSEMENT: 2016-2017 LEADERSHIP MEMPHIS PATHWAY TO PROSPERITY COLLEGE & CAREER TOURS MID-SOUTH PEACE AND JUSTICE CENTER 3573 SOUTHERN AVE MEMPHIS TN 38111 621140965 501(C)(3) 9024 PROJECT DISBURSEMENT: EFFECTIVE ACTIVISM THROUGH MUSIC! NEW ENGLAND GRASSROOTS ENVIRONMENT FUND PO BOX 611 NEWMARKET NH 03857 030364677 501(C)(3) 5492 PROJECT DISBURSEMENT: A CLIMATE TO THRIVE NORTHEAST MINNEAPOLIS TOOL LIBRARY 1620 CENTRAL AVE NE SUITE 126 MINNEAPOLIS MN 55413 471051712 501(C)(3) 13241 PROJECT DISBURSEMENT: SAINT PAUL TOOL LIBRARY OVERTON PARK CONSERVANCY 1914 POPLAR AVE SUITE 202 MEMPHIS TN 38104 452031097 501(C)(3) 7859 PROJECT DISBURSEMENT: OVERTON PARK PLAYGROUND IMPROVEMENT & PROJECT DISBURSEMENT: SAFE CROSSING AT OVERTON PARK PLENITUD INICIATIVAS ECO-EDUCATIVAS PO BOX 394 LAS MARIAS PR 006700394 660741766 501(C)(3) 5790 PROJECT DISBURSEMENT: PLENITUD INICIATIVAS ECO-EDUCATIVAS, INC. PTA OF PS 770 60 EAST 94TH STREET BROOKLYN NY 11212 422290707 501(C)(3) 23492 PROJECT DISBURSEMENT: LETS GET THE ARTS! RAINIER VALLEY COMMUNITY DEVELOPMENT FUND 6951 MARTIN LUTHER KING WAY SOUTH SUITE 225 SEATTLE WA 98118 331030838 501(C)(3) 9400 PROJECT DISBURSEMENT: RAINIER BEACH STREATERY AT JUDE'S ROCKING THE BOAT 812 EDGEWATER ROAD BRONX NY 10474 134177814 501(C)(3) 12823 PROJECT DISBURSEMENT: ROCKING THE BOAT ALUMNI ROWING TEAM SCHNITZELBURG AREA COMMUNITY COUNCIL 627 WEST MAIN STREET LOUISVILLE KY 40202 320111959 501(C)(3) 6636 PROJECT DISBURSEMENT: GOSS AVENUE MURAL SHELBY FARMS PARK CONSERVANCY 6489 MULLINS STATION RD MEMPHIS TN 38134 260350397 501(C)(3) 8032 PROJECT DISBURSEMENT: PERKINS TO GREENLINE ACCESS PROJECT SNOWDEN SCHOOL FOUNDATION 329 BUENA VISTA PLACE MEMPHIS TN 38112 272179382 501(C)(3) 10964 PROJECT DISBURSEMENT: CENTRAL HIGH SCHOOL GROUNDS IMPROVEMENT SPHS TIGER BOOSTER CLUB 1401 FREMONT AVE SOUTH PASADENA CA 91030 953888091 501(C)(3) 5877 PROJECT DISBURSEMENT: SOUTH PASADENA HIGH SCHOOL WATER POLO SUMMER IN THE CITY 1655 CLARK ST DETROIT MI 48209 900177148 501(C)(3) 6248 PROJECT DISBURSEMENT: BACKPACKTACULAR SUSTAINABLE SOUTH BRONX 1647 MACOMBS RD BRONX NY 10453 020535999 501(C)(3) 6312 PROJECT DISBURSEMENT: THE HUNTS POINT HUSTLE THE WATERSHED CENTER 44 KAYE ROAD MILLERTON NY 12546 364624060 501(C)(3) 6240 PROJECT DISBURSEMENT:HELP FEED LOW INCOME FAMILIES TOWN OF CHAMPLAIN PO BOX 3144 CHAMPLAIN NY 12919 146002115 TOWN OF CHAMPLAIN 6272 PROJECT DISBURSEMENT: PERRY'S MILLS PARK URBAN TILTH 31 MAINE AVE RICHMOND CA 94804 204124161 501(C)(3) 12338 PROJECT DISBURSEMENT: RICHMOND TOOL LIBRARY VILLAGE OF ROUSES POINT 139 LAKE STREET ROUSES POINT NY 12979 146002411 501(C)(3) 10777 PROJECT DISBURSEMENT: ROUSES POINT FITNESS TRAIL VOLLINTINE EVERGREEN COMMUNITY ASSOCIATION 1680 JACKSON AVE MEMPHIS TN 38107 621577284 501(C)(3) 6000 PROJECT DISBURSEMENT: THE GREEN TRIANGLES PROJECT KEARSARGE FOOD HUB PO BOX 571 BRADFORD NH 03221 000000000 6235 PROJECT DISBURSEMENT: SWEET BEET FARM STAND UPGRADES THE TRUST FOR PUBLIC LAND 8603 SOUTH DIXIE HIGHWAY SUITE 410 MIAMI FL 33143 043515341 501(C)(4) 10165 PROJECT AGREEMENT: FITNESS ZONE SUITABLE FOR INDIVIDUALS WITH DISABILITIES TOWN OF MAMARONECK 740 WEST BOSTON POST ROAD MAMARONECK NY 10543 000000000 TOWN OF MAMARONECK 9633 PROJECT DISBURSEMENT: FRIENDS OF THE DUCK POND 39 2 CROWDFUNDED DONATIONS FOR LOCAL CIVIC PROJECTS 33 70837 PART I, LINE 2: AS PART OF THE APPLICATION FOR OUR CONSTITUENTS TO USE OUR PLATFORM, THEY MUST PROVIDE A LINE ITEM BUDGET DETAILING ALL THE EXPENSES COMPRISING THEIR PROJECT'S BUDGET AND EXPLAIN IN A NARRATIVE HOW THEIR PROJECT WILL BE IMPLEMENTED IN LIGHT OF THOSE EXPENSES. BEFORE DISBURSING THE FUNDS RAISED THROUGH OUR ONLINE PLATFORM, WE CONFIRM ANY CHANGES TO THIS BUDGET DURING THE ELABORATION OF A SIGNED CONTRACT WITH THE INDIVIDUALS OR GROUPS IMPLEMENTING THE PROJECTS. MANDATORY SUBMISSION OF RECEIPTS TO ACCOUNT FOR SPENDING AND OVERSIGHT BY OUR STAFF, AS WELL AS PHOTO/VIDEO DOCUMENTATION, THE SUBMISSION OF A FINAL REPORT AND A BRIEF INTERVIEW UPON COMPLETION OF THE PROJECT ARE SOME OF OUR OVERSIGHT MECHANISMS. FORM 990, PART VI, SECTION B, LINE 11B IN OUR BACKYARDS, INC. HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY MANAGEMENT AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS ELECTRONICALLY SENT TO THE BOARD MEMBERS OF THE ORGANIZATION FOR ANY COMMENTS. ANY COMMENTS ARE THEN GROUPED, SUMMARIZED AND PROVIDED TO THE OUTSIDE ACCOUNTANTS. EACH ISSUE IS DOCUMENTED AND ADDRESSED UNTIL THE RETURN IS FINALIZED AND APPROVED FOR FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS HAS FIDUCIARY RESPONSIBILITY FOR IOBY, SHOULD ENSURE LEGAL AND ETHICAL INTEGRITY, AND SHOULD ALWAYS WORK IN THE ORGANIZATION'S BEST INTEREST. A DISCLOSURE STATEMENT IS REQUIRED ANNUALLY. STAFF ARE TO REPORT POTENTIAL CONFLICTS TO THE EXECUTIVE DIRECTOR. BOARD MEMBERS ARE TO REPORT POTENTIAL CONFLICTS TO THE CHAIR. A MEMBER WITH A CONFLICT OF INTEREST IS REQUIRED TO ANNOUNCE IT AND RECUSE HIMSELF/HERSELF FROM THE RELEVANT DECISION-MAKING PROCESS. A WRITTEN RECORD IS KEPT IN THE OFFICAL MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15A IN ORDER TO ESTABLISH THE COMPENSATION OF THE EXECUTIVE DIRECTOR AND COO, IOBY USED A REVIEW OF FORM 990S FROM SIMILAR ORGANIZATIONS, AS WELL AS COMPENSATION SURVEYS AND STUDIES. THE BOARD CARRIED OUT THIS PROCESS IN 2010 FOR BOTH POSITIONS AND COMPENSATION WAS SET AND APPROVED BY THE BOARD, AS DOCUMENTED IN THE OFFICIAL MINUTES. ANNUAL REVIEW OF THE EXECUTIVE DIRECTOR AND COO IS THE RESPONSIBILITY OF THE GOVERNANCE COMMITTEE OF THE BOARD AND COMPENSATION IS REVIEWED ANNUALLY AT THIS TIME; THE REVIEW IS REPORTED TO THE BOARD. THE CHANGES ARE DOCUMENTED IN THE BUDGET REVIEW AND APPROVAL PROCESS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF INTERNAL REVENUE CODE. IT IS POSTED ON THE ORGANIZATION'S OWN WEBSITE (HTTP://IOBY.ORG/ABOUT/TRANSPARENCY), NEW YORK STATE ATTORNEY GENERAL WEBSITE, GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, FORM 1023, THE CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST AT 540 PRESIDENT STREET, 3RD FLOOR, BROOKLYN, NY 11215 OR BY CALLING THE ORGANIZATION DIRECTLY AT (917) 464-4515. FORM 990, PART XI, LINE 9: BAD DEBT EXPENSES -11,426. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS DID NOT CHANGE FROM THE PRIOR YEAR.