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        <Explanation>The financial statement effects of a tax position taken or expected to be taken are recognized in the consolidated financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the consolidated statement of activities. As of December 31, 2012, the Organization had no uncertain tax positions that qualify for recognition or disclosure in the consolidated financial statements. The Organization files information tax returns in the U.S. and various states and foreign jurisdictions. The Organization is generally no longer subject to U.S. federal and state or foreign income tax examinations by tax authorities for years before 2009.</Explanation>
      </Form990ScheduleDPartXIII>
    </IRS990ScheduleD>
    <IRS990ScheduleF documentId="RetDoc1040500001">
      <GrantRecordsMaintained>1</GrantRecordsMaintained>
      <AcctsActvsOutUSTable>
        <Region>Middle East and North Africa</Region>
        <NumberOfOffices>1</NumberOfOffices>
        <NumberOfEmployees>3</NumberOfEmployees>
        <TypeOfActivitiesConducted>Grants to Recipients Located in Region</TypeOfActivitiesConducted>
        <SpecificServicesProvided>DPI Israel produces, manufactures, and distributes the Audibible.</SpecificServicesProvided>
        <TotalExpenditures>191235</TotalExpenditures>
      </AcctsActvsOutUSTable>
      <AcctsActvsOutUSTable>
        <Region>Sub-Saharan Africa</Region>
        <NumberOfOffices>1</NumberOfOffices>
        <NumberOfEmployees>6</NumberOfEmployees>
        <TypeOfActivitiesConducted>Grants to Recipients Located in Region</TypeOfActivitiesConducted>
        <SpecificServicesProvided>DPI South Africa produces, manufactures, and distributes the Audibible.</SpecificServicesProvided>
        <TotalExpenditures>167951</TotalExpenditures>
      </AcctsActvsOutUSTable>
      <SubtotalNumberOfOffices>2</SubtotalNumberOfOffices>
      <SubtotalNumberOfEmployees>9</SubtotalNumberOfEmployees>
      <ContNumberOfOffices>0</ContNumberOfOffices>
      <ContNumberOfEmployees>0</ContNumberOfEmployees>
      <TotalNumberOfOffices>2</TotalNumberOfOffices>
      <TotalNumberOfEmployees>9</TotalNumberOfEmployees>
      <SubtotalAmountSpent>359186</SubtotalAmountSpent>
      <ContAmountSpent>0</ContAmountSpent>
      <TotalAmountSpent>359186</TotalAmountSpent>
      <GrantsToOrgsOutsideUS>
        <Region>Middle East and North Africa</Region>
        <PurposeOfGrant>To assist with the production and distribution of Audibible.</PurposeOfGrant>
        <AmountOfCashGrant>191235</AmountOfCashGrant>
        <MannerOfCashDisbursement>Wire transfer</MannerOfCashDisbursement>
      </GrantsToOrgsOutsideUS>
      <GrantsToOrgsOutsideUS>
        <Region>Sub-Saharan Africa</Region>
        <PurposeOfGrant>To assist with the production and distribution of Audibible.</PurposeOfGrant>
        <AmountOfCashGrant>167951</AmountOfCashGrant>
        <MannerOfCashDisbursement>Wire transfer</MannerOfCashDisbursement>
      </GrantsToOrgsOutsideUS>
      <TotalNumberOf501c3Orgs>0</TotalNumberOf501c3Orgs>
      <TotalNumberOfOtherOrgs>2</TotalNumberOfOtherOrgs>
      <TransferToForeignCorp>0</TransferToForeignCorp>
      <InterestInForeignTrust>0</InterestInForeignTrust>
      <OwnForeignCorp>0</OwnForeignCorp>
      <PassiveForeignInvestCo>0</PassiveForeignInvestCo>
      <ForeignPartnership>0</ForeignPartnership>
      <BoycottCountries>0</BoycottCountries>
      <Form990ScheduleFPartV>
        <Identifier>Procedure for Monitoring Grants Outside the U.S.:</Identifier>
        <Explanation>Schedule F, Part I, Line 2: Davar Partners (DPI) USA grants funds to DPI Israel and DPI South Africa based on reimbursement requests sent by those locations. DPI USA requires each location to submit approved invoices before wiring the grant funds. The reimbursement nature of these grants ensures that funds are used in a legal manner in line with the organization's mission. There were no requests for reimbursement for South Africa in 2012.</Explanation>
      </Form990ScheduleFPartV>
    </IRS990ScheduleF>
    <IRS990ScheduleL documentId="RetDoc1042800001">
      <LoanTable>
        <NamePerson>John Dann</NamePerson>
        <RelationshipWithOrganization>Mr. Dann is a member of the Board of Directors.</RelationshipWithOrganization>
        <PurposeOfLoan>To assist with operational expenses.</PurposeOfLoan>
        <LoanToOrganization>X</LoanToOrganization>
        <OriginalPrincipalAmount>100000</OriginalPrincipalAmount>
        <BalanceDue>100000</BalanceDue>
        <Default>0</Default>
        <ApprovedByBoard>1</ApprovedByBoard>
        <WrittenAgreement>1</WrittenAgreement>
      </LoanTable>
      <TotalBalanceDue>100000</TotalBalanceDue>
      <Form990ScheduleLPartIV>
        <SharingOfRevenues>0</SharingOfRevenues>
      </Form990ScheduleLPartIV>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section B, line 11</ReturnReference>
        <Explanation>Brian Smith is assigned the duty of having the return prepared by a public accounting firm, reviewing the return, and signing the return. The other board members will receive a copy of the return within two days for comments and/or questions before the return is filed.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section B, line 12c</ReturnReference>
        <Explanation>Each fiscal year all corporation representatives are required to file a statement with the Secretary of the corpoation that lists their directorships, memberships, or other relationships which might cause the individual or their spouse to be biased or otherwise partial in any business or charitable matter involving the corporation. The Secretary reviews signed statements and ensures compliance with the policy.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section B, line 15a</ReturnReference>
        <Explanation>The Board conducted research on compensation amounts for presidents of not-for-proft organizations. The board members used the information from the research to determine and approve the amount to be paid to the organization's president. No other officer or board member receives compensation from the organization. This is documented in the Board minutes.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section C, line 19</ReturnReference>
        <Explanation>Davar Partners International will make available, upon written request, its governing documents, conflict of interest policy, and financial statements.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Part XII, Line 2c</ReturnReference>
        <Explanation>The full Board takes responsibility for the oversight of the audit of the financial statements and the selection of the independent audit firm.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043500001">
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>Davar Israel</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>PO Box 51009</AddressLine1>
          <City>Nazareth</City>
          <ProvinceOrState>Israel</ProvinceOrState>
          <Country>IS</Country>
          <PostalCode>16166</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Distribution of Audibibles</PrimaryActivity>
        <LegalDomicileForeignCountry>IS</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>Davar Partners Incorporated</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>220327</ShareOfTotalIncome>
        <ShareOfEOYAssets>22504</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>Davar Africa</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>PO Box 71029</AddressLine1>
          <City>The Willows</City>
          <ProvinceOrState>South Africa</ProvinceOrState>
          <Country>SF</Country>
          <PostalCode>0041</PostalCode>
        </AddressForeign>
        <PrimaryActivity>Distribution of Audibibles</PrimaryActivity>
        <LegalDomicileForeignCountry>SF</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>Davar Partners Incorporated</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>394962</ShareOfTotalIncome>
        <ShareOfEOYAssets>166302</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <ReceiptOfIntAnnRentsRoyalties>0</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>1</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>0</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>0</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>0</LoansOrGuaranteesFromOtherOrg>
      <DividendsRelatedOrganization>0</DividendsRelatedOrganization>
      <SaleOfAssetsToOtherOrg>0</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>0</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>0</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>0</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>0</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>0</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>0</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>0</SharingOfFacilities>
      <SharingOfPaidEmployees>0</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>0</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>0</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>0</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>0</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>Davar Israel</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>B</TransactionType>
        <AmountInvolved>191235</AmountInvolved>
        <MethodOfAmtDetermination>FMV</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>Davar South Africa</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>B</TransactionType>
        <AmountInvolved>167951</AmountInvolved>
        <MethodOfAmtDetermination>FMV</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>