THE REBUILDING ALLIANCE: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- THE REBUILDING ALLIANCE (EIN 56-2392452)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-05-15
- IRS object ID
- 202621359349315472
- Schema version
- 2024v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-05-15T18:23:47-04:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 261150522 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MICRO TAX AUDIT ACCOUNTING SVCS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2350 MISSION COLLEGE BLVD 475 | AddressLine1Txt |
| City | SANTA CLARA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95054 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 562392452 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE REBUILDING ALLIANCE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % DONNA BARANSKI-WALKER | InCareOfNm |
| Business Name Control | REBU | BusinessNameControlTxt |
| Phone | 6504409667 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 50 WOODSIDE PLAZA STE 627 | AddressLine1Txt |
| City | REDWOOD CITY | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94061 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DONNA BARANSKI-WALKER | PersonNm |
| Person Title | EXEC DIRECTOR | PersonTitleTxt |
| Phone | 4083727897 | PhoneNum |
| Signature | 2026-05-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MUHAMMAD A HAROON | PreparerPersonNm |
| PTIN | P00206115 | PTIN |
| Phone | 4089869829 | PhoneNum |
| Preparation | 2026-05-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DONNA BARANSKIWALKER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 50 WOODSIDE PLAZA Ste 627 | AddressLine1Txt |
| City | REDWOOD CITY | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94061 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,367,156 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.REBULDINGALLIANCE.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2003 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | REBUILDING ALLIANCE IS DEDICATED TO ADVANCING EQUAL RIGHTS FOR THE PALESTINIAN PEOPLE THROUGH EDUCATION, ADVOCACY, AND SUPPORT THAT ASSURES PALESTINIAN FAMILIES THE RIGHT TO A HOME, SCHOOLING, ECONOMIC SECURITY, SAFETY, AND A PROMISING FUTURE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 7 | TotalEmployeeCnt |
| Total Volunteers | 12 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,782,020 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,763,924 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,524,970 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,596,290 | CYProgramServiceRevenueAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $3,000 | PYOtherRevenueAmt |
| CY Other Revenue | $6,942 | CYOtherRevenueAmt |
| PY Total Revenue | $4,309,990 | PYTotalRevenueAmt |
| CY Total Revenue | $4,367,156 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $268,477 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $352,485 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $73,675 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,398,992 | PYOtherExpensesAmt |
| CY Other Expenses | $4,391,092 | CYOtherExpensesAmt |
| PY Total Expenses | $3,667,469 | PYTotalExpensesAmt |
| CY Total Expenses | $4,743,577 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $642,521 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$376,421 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,637,472 | TotalAssetsBOYAmt |
| Total Assets EOY | $145,172 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,373,823 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $267,828 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $263,649 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$122,656 | NetAssetsOrFundBalancesEOYAmt |
| Mission | REBUILDING ALLIANCE IS DEDICATED TO ADVANCING EQUAL RIGHTS FOR THE PALESTINIAN PEOPLE THROUGH EDUCATION, ADVOCACY, AND SUPPORT THAT ASSURES PALESTINIAN FAMILIES THE RIGHT TO A HOME, SCHOOLING, ECONOMIC SECURITY, SAFETY, AND A PROMISING FUTURE. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $4,429,922 | ExpenseAmt |
| Revenue | $4,366,035 | RevenueAmt |
| Desc | THE REBUILDING ALLIANCE (ORGANIZATION) WAS FOUNDED IN 2003 AS A NON-PROFIT ORGANIZATION UNDER THE IRS CODE SECTION 501C (3) CHARITABLE ORGANIZATION IN THE STATE OF CALIFORNIA AND IS EXEMPT FOR INCOME TAX PURPOSES. SINCE REGISTERING, THE REBUILDING ALLIANCE HAS BEEN WORKING WITH COALITIONS OF PEOPLE AND GROUPS AROUND THE WORLD TO PROVIDE HUMANITARIAN AID TO WAR-TORN NEIGHBORHOODS, PROMOTING CITIZEN AND DIPLOMATIC ENGAGEMENT WORLDWIDE, TO MAKE THEM SAFE THROUGH ADVOCACY, EDUCATION AND SUPPORT. THEY STARTED BY PARTNERING WITH MANY NON-GOVERNMENTAL ORGANIZATIONS TO HELP VARIOUS COMMUNITIES BUILD HOMES AND SCHOOLS. THE ORGANIZATION STRENGTHENS THE VOICES OF MANY PEACEKEEPERS ADVOCATES AND ORDINARY PEOPLE. | Desc |
| Total Program Service Expenses | $4,429,922 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | Yes (true) | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | Yes (true) | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 10 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 7 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| DAF Excess Business Holdings | false | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 4 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DONNA BARANSKI-WALKER | PersonNm |
| Phone | 6504409667 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 50 WOODSIDE PLAZA STE 627 | AddressLine1Txt |
| City | REDWOOD CITY | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94061 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| JAMAL ALRADAIDEH | |||||||
| CHAIRACTING TREASURER & BOARD MEMB | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KEVIN COUNTIE | |||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| UTKARSH MEHTA | |||||||
| SECRETARY | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DONNA BARANSKI-WALKER | |||||||
| EXEC DIRECTOR | 80.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Fundraising | $297,599 | FundraisingAmt |
| All Other Contributions | $2,466,325 | AllOtherContributionsAmt |
| Noncash Contributions | $1,270,234 | NoncashContributionsAmt |
| Total Contributions | $2,763,924 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | WFP HOT MEALS PROGRAM | Desc |
| Business | 624210 | BusinessCd |
| Total Revenue Column | $1,596,290 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,596,290 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,596,290 | TotalProgramServiceRevenueAmt |
| Contri Rpt Fundraising Event | $297,599 | ContriRptFundraisingEventAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| OTHER INCOME | 900099 | $3,482 | $3,482 |
| PRODUCT SALES INCOME | 900099 | $2,339 | $2,339 |
| FORFEITURES USED | 900099 | $1,121 | $1,121 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $6,942 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,367,156 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,603,232 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,992 | TotalAmt |
| Program Services | $27,629 | ProgramServicesAmt |
| Management And General | $3,138 | ManagementAndGeneralAmt |
| Fundraising | $3,225 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $276,177 | TotalAmt |
| Program Services | $185,112 | ProgramServicesAmt |
| Management And General | $62,525 | ManagementAndGeneralAmt |
| Fundraising | $28,540 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,592 | TotalAmt |
| Program Services | $14,592 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,724 | TotalAmt |
| Program Services | $17,256 | ProgramServicesAmt |
| Management And General | $8,006 | ManagementAndGeneralAmt |
| Fundraising | $2,462 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,930 | TotalAmt |
| Program Services | $2,110 | ProgramServicesAmt |
| Management And General | $820 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,266 | TotalAmt |
| Management And General | $26,266 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,125 | TotalAmt |
| Fundraising | $10,125 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,346 | TotalAmt |
| Management And General | $1,719 | ManagementAndGeneralAmt |
| Fundraising | $627 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,138 | TotalAmt |
| Program Services | $12,119 | ProgramServicesAmt |
| Management And General | $19 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $74,826 | TotalAmt |
| Program Services | $74,663 | ProgramServicesAmt |
| Management And General | $163 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,234 | TotalAmt |
| Program Services | $1,625 | ProgramServicesAmt |
| Management And General | $3,609 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| PROJECTS GRANT | $61,857 | $61,857 | ||
| PROJECT PERSONNEL COST | $55,237 | $50,049 | $901 | $4,287 |
| HOT MEALS PROGRAM | $2,847,498 | $2,847,498 | ||
| HUMANITARIAN RELIEF AID | $687,581 | $687,581 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $605,054 | TotalAmt |
| Program Services | $447,831 | ProgramServicesAmt |
| Management And General | $132,814 | ManagementAndGeneralAmt |
| Fundraising | $24,409 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,743,577 | TotalAmt |
| Program Services | $4,429,922 | ProgramServicesAmt |
| Management And General | $239,980 | ManagementAndGeneralAmt |
| Fundraising | $73,675 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $198,473 | BOYAmt |
| EOY | $137,523 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,424,970 | BOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,704 | BOYAmt |
| EOY | $2,324 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $12,375 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $8,250 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,125 | BOYAmt |
| EOY | $4,125 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,200 | BOYAmt |
| EOY | $1,200 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,637,472 | BOYAmt |
| EOY | $145,172 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,095,458 | BOYAmt |
| EOY | $70,711 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $77,500 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $200,865 | BOYAmt |
| EOY | $197,117 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,373,823 | BOYAmt |
| EOY | $267,828 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $263,649 | BOYAmt |
| EOY | -$122,656 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $263,649 | BOYAmt |
| EOY | -$122,656 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,637,472 | BOYAmt |
| EOY | $145,172 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$376,421 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$9,884 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $931,411 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $739,239 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $825,817 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,303,990 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,366,035 | CurrentTaxYearAmt |
| Total | $11,166,492 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $931,411 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $739,239 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $825,817 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,303,990 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,366,035 | CurrentTaxYearAmt |
| Total | $11,166,492 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $5,787,115 | SubstantialContributorsTotAmt |
| Public Support Total170 | $5,379,377 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5 | CurrentTaxYearMinus4YearsAmt |
| Total | $5 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $29,535 | CurrentTaxYearMinus4YearsAmt |
| Total | $29,535 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $11,196,032 | TotalSupportAmt |
| Public Support CY170 | 0.48050 | PublicSupportCY170Pct |
| Public Support PY170 | 0.52360 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $12,375 | OtherCostOrOtherBasisAmt |
| Depreciation | $8,250 | DepreciationAmt |
| Book Value | $4,125 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,125 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| SBA LOAN PAYABLE | $176,356 |
| CREDIT CARD PAYABLE | $17,345 |
| 401K PAYABLE | $3,201 |
| SALES TAX PAYABLE | $215 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $197,117 | TotalLiabilityAmt |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | MIDDLE EAST AND NORTH AFRICA | RegionTxt |
| Employee | 2 | EmployeeCnt |
| Type Of Activities Conducted | PROGRAM SERVICES | TypeOfActivitiesConductedTxt |
| Specific Services Provided | SEE 990 PART III 4A | SpecificServicesProvidedTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Employees | 2 | SubtotalEmployeesCnt |
| Total Employee | 2 | TotalEmployeeCnt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp (4 entries)
| RegionRegionTxt | Purpose Of GrantPurposeOfGrantTxt | Cash GrantCashGrantAmt | Description Of Non Cash AsstDescriptionOfNonCashAsstTxt | Valuation Method UsedValuationMethodUsedDesc |
|---|---|---|---|---|
| MIDDLE EAST AND NORTH AFRICA | SCHOOLS AND SCHOLARSHIPS | $18,507 | 0 | FAIR MARKET VALUE |
| MIDDLE EAST AND NORTH AFRICA | HUMANITARIAN RELIEF AID | $739,349 | 0 | FAIR MARKET VALUE |
| MIDDLE EAST AND NORTH AFRICA | CONSTRUCTION | 0 | FAIR MARKET VALUE | |
| MIDDLE EAST AND NORTH AFRICA | LEGAL AID FOOD GRANTS | $2,850,568 | 0 | FAIR MARKET VALUE |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | false | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | false | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GALA BENEFIT | Event1Nm |
| Gross Receipts Event1 | $115,191 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $115,191 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $32,040 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $115,191 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $115,191 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $32,040 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $32,040 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $83,151 | NetIncomeSummaryAmt |
Schedule M IRS990ScheduleM
Food Inventory FoodInventoryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 15000000 | ContributionCnt |
| Noncash Contributions Rpt F990 | $1,596,290 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Amended return information | THE FOOD PARCEL PROGRAMS EXPENSE ON LINE 24A, PAGE 10 OF FORM 990, STATEMENT OF FUNCTIONAL EXPENSES, PROGRAM EXPENSE CATEGORY WAS ENTERED MULTIPLE TIMES AT THE TIME OF ORIGINAL FILING. THIS HAS NOW BEEN DELETED AND HAS BEEN ENTERED ONLY ONCE. |
| Members or stockholder classes and rights Part VI line 6 | MEMBERS AND GOVERNING BODY WILL BE REVIEWED AND APPROVED BY THE BOARD PRIOR FILING |
| Form 990 governing body review Part VI line 11 | AN INFORMED MEMBER OF THE BOARD MADE APPROPRIATE INQUIRES AND PERFORMED ADEQUATE INSPECTION AS RELATING TO THE PREPERATION OF THE EXEMPT ORGANIZATIONS RETURN CONTENTS AND POSITIONS TAKEN. |
| Conflict of interest policy compliance Part VI line 12c | COMPLIANCE WAS ASSURED BY DISCLOSURE AND REVIEW. |
| CEO executive director top management comp Part VI line 15a | NONE OF THE BOARD MEMBERS ARE PAID AND THE EXECUTIVES DIRECTOR COMPENSATION IS APPROVED BY THE BOARD. |
| Other officer or key employee compensation Part VI line 15b | THE BOARD REVIEWS THE COMPENSATION OF EXECUTIVE DIRECTOR ON AN ANNUAL BASIS. CURRENTLY THE COMPENSATION IS MUCH BELOW THE COMPARABLE DATA FROM SIMILAR ORGANIZATIONS DUE TO LIMITED AVAILABLE FUNDS. |
| Governing documents etc available to public Part VI line 19 | THE BOARD IS ALSO CONSIDERING OTHER AVENUES, INCLUDING MAKING SUCH DOCUMENTS AVAILABLE ON THE WEBSITE OF THE REBUILDING ALLIANCE. |
| Explanation of other changes in net assets or fund balances Part XI line 9 | PRIOR PERIOD PLEDGES UNRECOVERABLE: (9,884) |
| List of other expenses Part IX line 24e | PROGRAM EXPENSES: 401K PLAN MATCHING 7,557 BOOTH RENTAL 5,558 EDUCATION GRANTS 11,000 FOOD & SOLAR PRODUCT COST 7,715 HONORARIUM 6,200 IT EXPENSES 3,668 MERCHANT FEES 1,353 OTHER PROGRAM TRAVEL 34,206 OVERSEAS CONTRACTOR FEES 231,089 PROGRAMS LODGING 24,807 STAFF RECOGNITION PROGRAM 3,806 SUPPLIES & MATERIALS 2,176 TELEPHONE INTERNET AND SOFTWARE 640 TRAVEL VISA AND FEES 1,744 FUNDRAISING EXPENSES: 401K PLAN MATCHING 1,027 CONTRACTOR FEES 12,481 DUES & SUBSCRIPTIONS 62 INTERNET & SOFTWARE 3,412 MERCHANT FEES 1,049 MILEAGE REIMBURESEMENT 1,403 PROFESSIONAL FEES 2,125 SUPPLIES & MATERIALS 800 VIDEO PRODUCTION 2,050 GENERAL EXPENSES: 401K PLAN MATCHING 12,553 ADVERTISING & MARKETING 414 BANK CHARGES 50 BOOTH RENTAL 300 CONTRACTOR FEES 47,881 DUES & SUBSCRIPTIONS 5,086 EQUIPMENT RENTAL 2,000 MEALS & ENTERTAINMENT 834 MERCHANT FEES 12,717 PAYROLL PROCESSSING FEE 4,120 PHONE INTERNET & SOFTWARE 16,693 POSTAGE, MAIL, SHIPPING 4,186 PRINTING, COPYING 2,049 PROFESSIONAL FEES 9,446 PUBLIC TRANSPORTATION 102 STAFF RECOGNITION 24 SUPPLIES & MATERIALS 2,199 TELEPHONE 58 VIDEO PRODUCTION 5,379 WORKERS COMP INSURANCE 3,953 |
| General explanation attachment | OBJECTIVE, ACHIEVEMENTS, GOALS FOR FUTURE: THE REBUILDING ALLIANCE WAS FOUNDED IN 2003 AS A NON-PROFIT ORGANIZATION UNDER THE IRS CODE SECTION 501C(3) CHARITABLE ORGANIZATION IN THE STATE OF CALIFORNIA. SINCE REGISTERING, THE REBUILDING ALLIANCE HAS BEEN WORKING WITH COALITIONS OF PEOPLE AND GROUPS AROUND THE WORLD TO PROVIDE HUMANITARIAN AID TO WAR-TORN NEIGHBORHOODS, AND TO PROMOTE CITIZEN AND DIPLOMATIC ENGAGEMENT WORLDWIDE TO MAKE THEM SAFE THROUGH ADVOCACY, EDUCATION, AND SUPPORT. THE REBUILDING ALLIANCE STARTED BY PARTNERING WITH MANY NON-GOVERNMENTAL ORGANIZATIONS TO HELP VARIOUS COMMUNITIES BUILD HOMES AND SCHOOLS. THE ORGANIZATION STRENGTHENS THE VOICES OF PEACEMAKERS, ADVOCATES, AND FAMILIES IN NEED. REBUILDING ALLIANCE IS DEDICATED TO ADVANCING EQUAL RIGHTS FOR THE PALESTINIAN PEOPLE THROUGH EDUCATION, ADVOCACY, AND SUPPORT THAT ASSURES PALESTINIAN FAMILIES THE RIGHT TO A HOME, SCHOOLING, ECONOMIC SECURITY, SAFETY, AND A PROMISING FUTURE. 50% OF RAS TIME WAS DEVOTED TO RAS BY THE HANDS OF YOUR PEOPLE HOT MEALS PROGRAM IN NOVEMBER, 2023, REBUILDING ALLIANCE (RA) WAS SELECTED BY THE WORLD FOOD PROGRAMME (WFP) TO BE THEIR FIRST HOT MEALS PROVIDER IN THE GAZA STRIP. OUR CONTRACT ENDED ON FEB 28, 2025 BUT THE WFP PROVIDED AN AD-HOC FOOD DISTRIBUTION THAT ALLOWED RA TO KEEP 9 KITCHENS OPEN THROUGH MAY 31ST AND THAT IS WHEN OUR PROGRAM STOPPED ENTIRELY. ALL FOOD ACROSS ALL OF GAZA RAN OUT AT THAT TIME BECAUSE ALL THE CROSSINGS INTO GAZA WERE CLOSED 2 MARCH 2025, ISRAEL CEASED THE ENTRY OF ALL AID TO GAZA. THROUGH OUR PARTNERSHIP WITH THE WORLD FOOD PROGRAMME AND OUR LONG-TERM PARTNERSHIPS WITH PALESTINIAN NON-GOVERNMENTAL ORGANIZATIONS (ALL VETTED IN ACCORDANCE WITH U.S. LAW), REBUILDING ALLIANCE SERVED A TOTAL 2.5 MILLION HOT MEALS. AT ITS PEAK, RA SERVED 81,000 HOT MEALS PER DAY AT 27 KITCHENS IN GAZA CITY, DEIR AL BALAH, AND KHAN YOUNIS. 10% OF REBUILDING ALLIANCES TIME WAS ALLOCATED TO OUR NEW GAZA GIVINGCART PROGRAM AS THE JANUARY 2025 CEASEFIRE WAS ESTABLISHED, COMMERICAL COMPANIES BROUGHT FOOD SUPPLIES TO GAZAS MARKETS AND PRICES BEGAN TO FALL. WE CREATED GAZAGIVINGCART.ORG TO GIVE INDIVIDUAL DONORS THE ABILITY TO GIFT PRODUCTS TO GAZA FAMILIES IN NEED. 30% OF REBUILDING ALLIANCES TIME IS ALLOCATED TO EDUCATION AND ADVOCACY. REBUILDING ALLIANCES ADVOCACY PROGRAM BEGAN IN 2008 WHEN RA ASKED CONSTITUENTS TO ASK THEIR MEMBERS OF CONGRESS TO INTERVENE TO STOP THE DEMOLITION OF A PALESTINIAN VILLAGE AND THEIR KINDERGARTEN AND IT WORKED SINCE 2015, REBUILDING ALLIANCE HAS BEEN BRINGING PALESTINIAN YOUTH TO CONGRESS TO SHARE THEIR VISIONS OF PEACE AND THEIR PERSONAL EXPERIENCES. RA HOLDS CONTACT CONGRESS CAMPAIGNS (IN-PERSON AND VIA ZOOM) WITH GUEST SPEAKERS FROM ISRAEL AND PALESTINE TO CONNECT CONSTITUENTS WITH THEIR MEMBERS OF CONGRESS. THIS IS NOT LOBBYING. CONSTITUENTS ASK THEIR MEMBERS OF CONGRESS TO INTERVENE WITH FEDERAL AGENCIES ON TIME-SENSITIVE MATTERS SUCH AS ASSISTING IN THE MEDICAL EVACUATION OF CHILDREN AND IN REOPENING THE GAZA / JERUSALEM HUMANITARIAN CORRIDOR. 5% OF REBUILDING ALLIANCES TIME GOES TO THE GAZA EMERGENCY RELIEF APPEAL THIS PROGRAM BEGAN IN 2019 AND IS NOW PROVIDING FAMILIES IN GAZA WITH BLANKETS, FOOD BOXES, WINTER CLOTHES AND SHOES, TARPS, AND TENTS WHEN WE FIND THEM LOCALLY AVAILABLE. WE HOPE TO EXPAND THIS PROGRAM TO PROVIDE SERVICES TO MORE PEOPLE IN NEED. 5% OF REBUILDING ALLIANCES TIME GOES TO SCHOOLS AND AFTERSCHOOL PROGRAMS, LIBRARIES, AND SOCIAL WORK IN GAZA & THE WEST BANK. REBUILDING ALLIANCE HELPED BUILD THE AL AQABA KINDERGARTEN IN 2004 AND HAS BEEN ENGAGED IN EDUCATION PROGRAMS EVER SINCE. RA IS CURRENTLY SETTING-UP FOUR SCHOOL PROGRAMS IN GAZA, AND IN THE WEST BANK, RA IS PROVIDING GRANTS FOR THE KINDERGARTEN AND LIBRARY IN AL AQABA VILLAGE, AND PROVIDING SOCIAL WORK IN THE SOUTH HEBRON HILLS. THESE PROGRAMS FURTHER REBUILDING ALLIANCES EXEMPT PURPOSE BY PUTTING THOSE WHO ARE AFFECTED AT THE HEART OF THE PROCESS, RESPONDING TO THEIR IMMEDIATE NEEDS. |