Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 421,861 | 2,909,952 | 3,523,534 | 1,445,461 | 2,295,001 | 10,595,809 |
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | 35,266,480 | 3,353,304 | 4,150,800 | 2,828,777 | 1,604,025 | 47,203,386 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | 35,688,341 | 6,263,256 | 7,674,334 | 4,274,238 | 3,899,026 | 57,799,195 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 10,000 | 10,000 | ||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | 0 | |||||
| c | Add lines 7a and 7b.. | 10,000 | 10,000 | ||||
| 8 | Public support. (Subtract line 7c from line 6.) | 57,789,195 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 35,688,341 | 6,263,256 | 7,674,334 | 4,274,238 | 3,899,026 | 57,799,195 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 185,533 | 170,377 | 15,308 | 70,586 | 1,123 | 442,927 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 185,533 | 170,377 | 15,308 | 70,586 | 1,123 | 442,927 |
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | 10,361 | 745 | 11,918 | 23,024 | ||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 35,873,874 | 6,433,633 | 7,700,003 | 4,345,569 | 3,912,067 | 58,265,146 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2024 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART III, LINE 1 | THE ORGANIZATION APPLIED FOR, AND RECEIVED ITS EXEMPTION, HAVING MET MULTIPLE BASES OF THE "OPERATIONAL TEST" REQUIRED UNDER IRS REGULATION SECTION 1.501(C)(3)-1(C). THE ORGANIZATION'S ACTIVITIES (1) PROMOTE THE HEALTH OF FAMILIES, LOCAL AND STATE GOVERNMENTS, HEALTH PROVIDERS, AND HEALTH PLANS BY COORDINATING THE EFFORTS OF FAMILIES TO RECEIVE HEALTH INSURANCE COVERAGE AND BENEFITS, CONNECTING PATIENTS WITH HEALTH CARE PROVIDERS, PRESERVING SCARCE LOCAL GOVERNMENT FUNDING, AND HELPING GOVERNMENTS IMPROVE THEIR EFFICIENCY OF OUTREACH THROUGH THE USE OF TECHNOLOGY. THE ORGANIZATION'S ACTIVITIES (2) RELIEVE THE POOR AND DISTRESSED BECAUSE ITS ACTIVITIES FACILITATE THE PROCESS OF OBTAINING THE BENEFITS OF GOVERNMENTAL AND SIMILAR ASSISTANCE PROGRAMS FOR QUALIFIED APPLICANTS, BY SIMPLIFYING THE PROCESS FOR QUALIFYING FOR SUCH PROGRAMS AND MAXIMIZING THE ASSISTANCE RECEIVED BY MORE QUICKLY AND EFFICIENTLY IDENTIFYING ALL THE PROGRAMS UNDER WHICH ASSISTANCE MAY BE AVAILABLE. THE ORGANIZATION'S ACTIVITIES (3) LESSEN THE BURDEN OF GOVERNMENT IN THAT IT PROVIDES GOVERNMENTAL ENTITIES SYSTEMS THAT MIGHT NOT BE AVAILABLE OTHERWISE, WHICH CONTRIBUTE TO OPERATIONAL EFFICIENCIES AND LOWER COSTS FOR PROCESSING OF APPLICANTS FOR ASSISTANCE PROGRAMS. TREASURY REGULATION SECTION 1.501(C)(3) -1(D)(2) STATES THAT THE TERM "CHARITABLE", AS USED IN SECTION 501(C)(3) INCLUDES, AMONG OTHER THINGS, THE "LESSENING OF THE BURDENS OF GOVERNMENT". FINALLY, THE ORGANIZATION'S ACTIVITIES (4) PROVIDE SERVICES TO UNRELATED CHARITABLE ORGANIZATIONS (E.G. HOSPITALS), AND THESE SERVICES FULFILL AN ESSENTIAL FUNCTION OF THE RECIPIENT CHARITABLE ORGANIZATION AND ARE PERFORMED AT SUBSTANTIALLY BELOW COST. REV. RULING 71-529, 1971-2 CB 234, AND REV RULING 72-369, 1972-2 CB 245, HOLD THAT AN ORGANIZATION MAY QUALIFY FOR EXEMPTION IF IT PROVIDES COMMERCIAL-TYPE SERVICES TO UNRELATED CHARITABLE ORGANIZATIONS IF THE SERVICES ARE ESSENTIAL FUNCTIONS OF THE RECIPIENT ORGANIZATION AND ARE PERFORMED AT SUBSTANTIALLY BELOW COST. THE FACTS AND CIRCUMSTANCES SURROUNDING THE ORGANIZATION'S PROVISION OF SERVICES DEMONSTRATE THAT IT IS PROVIDING SERVICES WITH THE INTENTION OF MAKING A GIFT, RATHER THAN A FOR-PROFIT MOTIVE. THE FACT THAT THE ORGANIZATION'S PRIMARY PURPOSE IS CHARITABLE, RATHER THAN COMMERCIAL, IS FURTHER EVIDENCED BY THE FACT THAT ITS FINANCING WILL COME IN LARGE PART FROM PRIVATE FOUNDATION AND GOVERNMENT GRANTS, RATHER THAN FROM FEES FROM SERVICES. AS DESCRIBED WITHIN THE ORGANIZATION'S FORM 1023 APPLICATION FOR EXEMPT STATUS, THE FEES THAT THE ORGANIZATION RECEIVES ARE NOT SET TO PRODUCE A PROFIT. IN FACT, THE FEES ARE SIGNIFICANTLY BELOW "COST", ESPECIALLY WHEN THE MILLIONS OF DOLLARS THAT HAVE BEEN SPENT TO DEVELOP THE APPLICATIONS ARE TAKEN INTO ACCOUNT. THE PRIMARY FOCUS OF THE ORGANIZATION IS TO IMPROVE ACCESS TO PUBLICLY-FUNDED HEALTH AND OTHER PUBLIC BENEFIT PROGRAMS FOR THE BENEFICIARIES (GENERAL PUBLIC). THE SUPPORT THAT THE ORGANIZATION HAS RECEIVED, AND WILL CONTINUE TO RECEIVE, FROM GRANT FUNDS ALLOWS IT TO PROVIDE VALUABLE WEB-BASED APPLICATIONS AND OTHER SERVICES AT SUBSTANTIALLY BELOW COST. THE ORGANIZATION'S CONTRACT SERVICES FROM GOVERNMENTAL AGENCIES HAVE BEEN REPORTED AS PROGRAM SERVICE REVENUE ON THE AUDITED FINANCIAL STATEMENTS,AND SIMILARLY REPORTED AS PROGRAM SERVICE REVENUE ON FORM 990, PART VIII STATEMENT OF REVENUE, LINE 2. SCHEDULE A, PART III TEST HAS BEEN PREPARED AND ALSO REPORTS THE CONTRACT SERVICE REVENUE FROM GOVERNMENTAL AGENCIES ON LINE 2, COORDINATING WITH FORM 990 PART VIII AND THE AUDITED FINANCIAL STATEMENTS REPORTING. HOWEVER, IN VIEW OF THE PERSPECTIVE THAT THE FUNDING IS ULTIMATELY CONTRIBUTION REVENUE, AS NOTED FOR THE REASONS ABOVE AND AS DESCRIBED IN REGULATION SECTION 1.509(A) -3(G), SCHEDULE A, LINE 7B, "AMOUNTS FROM PERSONS THAT EXCEED THE GREATER OF $5,000 OR 1% OF THE AMOUNT OF LINE 13 FOR THE YEAR" HAS NOT BEEN COMPLETED, WHICH WOULD PENALIZE THE ORGANIZATION FOR PROVIDING THESE BENEFICIAL PROGRAM SERVICES TO GOVERNMENT AGENCIES AND OTHER UNRELATED, NON-PROFIT ORGANIZATIONS (E.G. HOSPITALS). |
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| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | THE ORGANIZATION HIRED JACQUELINE GJURGEVICH, OF THE BIG LIL LLC, FOR CONTRACTED COO SERVICES. THE BIG LIL LLC WAS PAID $159,069 FOR SERVICES PROVIDED DURING THE 2024 CALENDAR YEAR . THE BIG LIL LLC WAS PAID $121,438 FOR SERVICES PROVIDED FOR THE FISCAL YEAR ENDING JUNE 30, 2025 . JACQUELINE GJURGEVICH RECEIVED COMPENSATION THROUGH THE BIG LIL FOR SERVICES PROVIDED TO THE FILING ORGANIZATION FOR THE CALENDAR YEAR 2024, BUT THE SPECIFIC AMOUNT IS NOT KNOWN. THE COST OF THE CONTRACTED COO SERVICES FOR THE FISCAL YEAR ARE REFLECTED ON FORM 990, PART IX, LINE 11A. THE TOTAL PAID FOR CALENDAR YEAR CONTRACTED SERVICES HAS BEEN REPORTED ON FORM 990, PART VII, SECTION B, LINE 1. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE BOARD OF DIRECTORS OF THE ORGANIZATION REVIEWS AND APPROVES THE FORM 990 BEFORE IT IS SUBMITTED TO THE IRS. MANAGEMENT THOROUGHLY REVIEWS THE FORM 990 PRIOR TO SUBMISSION TO THE BOARD OF DIRECTORS AND SUBMITS ANY QUESTIONS, COMMENTS, OR CORRECTIONS TO MANAGEMENT. ONCE CORRECTIONS ARE MADE TO THE SATISFACTION OF THE BOARD OF DIRECTORS, THE BOARD APPROVES THE FINAL FORM 990 FOR SUBMISSION TO THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY PROVIDES A MECHANISM FOR DISCLOSING AND EVALUATING POTENTIAL AND ACTUAL CONFLICTS AND PROCEDURES FOR THE BOARD OF DIRECTORS IN CONSIDERING ANY TRANSACTION OR ARRANGEMENT WHERE A CONFLICT MAY EXIST. SPECIFICALLY, THE CONFLICT OF INTEREST POLICY ASSURES THAT COVERED PERSON (I.E., THE ORGANIZATION'S DIRECTORS, OFFICERS, MEMBERS OF ANY COMMITTEE OF THE BOARD OF DIRECTORS, AND THOSE EMPLOYEES WHO MAY BE DESIGNATED BY ACTION OF THE BOARD) WITH CONFLICTS WILL NOT HAVE INFLUENCE OVER THEIR OWN COMPENSATION OR THE CORPORATION'S BUSINESS DEALINGS WITH THEM. IT SETS OUT PROCEDURES FOR ACTION ON CONFLICT OF INTEREST TRANSACTIONS AND REQUIRES THAT COVERED PERSONS DISCLOSE ACTUAL OR POTENTIAL CONFLICTS AS THEY ARISE. THE CONFLICT OF INTEREST POLICY FURTHER REQUIRES THAT COVERED PERSONS COMPLETE AN ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE TO ENSURE THAT MATERIAL FACTS OF EVERY ACTUAL OR POTENTIAL CONFLICT OF INTEREST ARE PROMPTLY AND FULLY DISCLOSED TO THE ORGANIZATION'S BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE EXECUTIVE COMMITTEE IS MADE UP OF BOARD MEMBERS AND HAS BEEN EMPOWERED BY THE BOARD OF DIRECTORS TO MAKE COMPENSATION RECOMMENDATIONS. THESE RECOMMENDATIONS AND BOARD OF DIRECTOR APPROVALS ARE MADE UNDER THE REBUTTABLE PRESUMPTION MODEL AS LAID OUT BY THE IRS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES THE FINANCIAL STATEMENTS AND FORM 990 AVAILABLE FOR PUBLIC INSPECTION ON THE GUIDESTAR WEBSITE. THE ORGANIZATION ALSO MAKES ITS OTHER GOVERNING DOCUMENTS SUCH AS THE CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND FORM 990 AVAILABLE UPON REQUEST. |
| FORM 990, PART VIII, LINE 1E AND LINE 2 | THE ORGANIZATION APPLIED FOR, AND RECEIVED ITS EXEMPTION, HAVING MET MULTIPLE BASES OF THE "OPERATIONAL TEST" REQUIRED UNDER IRS REGULATION SECTION 1.501(C)(3)-1(C). THE ORGANIZATION'S ACTIVITIES (1) PROMOTE THE HEALTH OF FAMILIES, LOCAL AND STATE GOVERNMENTS, HEALTH PROVIDERS, AND HEALTH PLANS BY COORDINATING THE EFFORTS OF FAMILIES TO RECEIVE HEALTH INSURANCE COVERAGE AND BENEFITS, CONNECTING PATIENTS WITH HEALTH CARE PROVIDERS, PRESERVING SCARCE LOCAL GOVERNMENT FUNDING, AND HELPING GOVERNMENTS IMPROVE THEIR EFFICIENCY OF OUTREACH THROUGH THE USE OF TECHNOLOGY. THE ORGANIZATION'S ACTIVITIES (2) RELIEVE THE POOR AND DISTRESSED BECAUSE ITS ACTIVITIES FACILITATE THE PROCESS OF OBTAINING THE BENEFITS OF GOVERNMENTAL AND SIMILAR ASSISTANCE PROGRAMS FOR QUALIFIED APPLICANTS, BY SIMPLIFYING THE PROCESS FOR QUALIFYING FOR SUCH PROGRAMS AND MAXIMIZING THE ASSISTANCE RECEIVED BY MORE QUICKLY AND EFFICIENTLY IDENTIFYING ALL THE PROGRAMS UNDER WHICH ASSISTANCE MAY BE AVAILABLE. THE ORGANIZATION'S ACTIVITIES (3) LESSEN THE BURDEN OF GOVERNMENT IN THAT IT PROVIDES GOVERNMENTAL ENTITIES SYSTEMS THAT MIGHT NOT BE AVAILABLE OTHERWISE, WHICH CONTRIBUTE TO OPERATIONAL EFFICIENCIES AND LOWER COSTS FOR PROCESSING OF APPLICANTS FOR ASSISTANCE PROGRAMS. TREASURY REGULATION SECTION 1.501(C)(3) -1(D)(2) STATES THAT THE TERM "CHARITABLE", AS USED IN SECTION 501(C)(3) INCLUDES, AMONG OTHER THINGS, THE "LESSENING OF THE BURDENS OF GOVERNMENT". FINALLY, THE ORGANIZATION'S ACTIVITIES (4) PROVIDE SERVICES TO UNRELATED CHARITABLE ORGANIZATIONS (E.G. HOSPITALS), AND THESE SERVICES FULFILL AN ESSENTIAL FUNCTION OF THE RECIPIENT CHARITABLE ORGANIZATION AND ARE PERFORMED AT SUBSTANTIALLY BELOW COST. REV. RULING 71-529, 1971-2 CB 234, AND REV RULING 72-369, 1972-2 CB 245, HOLD THAT AN ORGANIZATION MAY QUALIFY FOR EXEMPTION IF IT PROVIDES COMMERCIAL-TYPE SERVICES TO UNRELATED CHARITABLE ORGANIZATIONS IF THE SERVICES ARE ESSENTIAL FUNCTIONS OF THE RECIPIENT ORGANIZATION AND ARE PERFORMED AT SUBSTANTIALLY BELOW COST. THE FACTS AND CIRCUMSTANCES SURROUNDING THE ORGANIZATION'S PROVISION OF SERVICES DEMONSTRATE THAT IT IS PROVIDING SERVICES WITH THE INTENTION OF MAKING A GIFT, RATHER THAN A FOR-PROFIT MOTIVE. THE FACT THAT THE ORGANIZATION'S PRIMARY PURPOSE IS CHARITABLE, RATHER THAN COMMERCIAL, IS FURTHER EVIDENCED BY THE FACT THAT ITS FINANCING WILL COME IN LARGE PART FROM PRIVATE FOUNDATION AND GOVERNMENT GRANTS, RATHER THAN FROM FEES FROM SERVICES. AS DESCRIBED WITHIN THE ORGANIZATION'S FORM 1023 APPLICATION FOR EXEMPT STATUS, THE FEES THAT THE ORGANIZATION RECEIVES ARE NOT SET TO PRODUCE A PROFIT. IN FACT, THE FEES ARE SIGNIFICANTLY BELOW "COST", ESPECIALLY WHEN THE MILLIONS OF DOLLARS THAT HAVE BEEN SPENT TO DEVELOP THE APPLICATIONS ARE TAKEN INTO ACCOUNT. THE PRIMARY FOCUS OF THE ORGANIZATION IS TO IMPROVE ACCESS TO PUBLICLY-FUNDED HEALTH AND OTHER PUBLIC BENEFIT PROGRAMS FOR THE BENEFICIARIES (GENERAL PUBLIC). THE SUPPORT THAT THE ORGANIZATION HAS RECEIVED, AND WILL CONTINUE TO RECEIVE, FROM GRANT FUNDS ALLOWS IT TO PROVIDE VALUABLE WEB-BASED APPLICATIONS AND OTHER SERVICES AT SUBSTANTIALLY BELOW COST. THE ORGANIZATION'S CONTRACT SERVICES FROM GOVERNMENTAL AGENCIES HAVE BEEN REPORTED AS PROGRAM SERVICE REVENUE ON THE AUDITED FINANCIAL STATEMENTS,AND SIMILARLY REPORTED AS PROGRAM SERVICE REVENUE ON FORM 990, PART VIII STATEMENT OF REVENUE, LINE 2. SCHEDULE A, PART III TEST HAS BEEN PREPARED AND ALSO REPORTS THE CONTRACT SERVICE REVENUE FROM GOVERNMENTAL AGENCIES ON LINE 2, COORDINATING WITH FORM 990 PART VIII AND THE AUDITED FINANCIAL STATEMENTS REPORTING. HOWEVER, IN VIEW OF THE PERSPECTIVE THAT THE FUNDING IS ULTIMATELY CONTRIBUTION REVENUE, AS NOTED FOR THE REASONS ABOVE AND AS DESCRIBED IN REGULATION SECTION 1.509(A) -3(G), SCHEDULE A, LINE 7B, "AMOUNTS FROM PERSONS THAT EXCEED THE GREATER OF $5,000 OR 1% OF THE AMOUNT OF LINE 13 FOR THE YEAR" HAS NOT BEEN COMPLETED, WHICH WOULD PENALIZE THE ORGANIZATION FOR PROVIDING THESE BENEFICIAL PROGRAM SERVICES TO GOVERNMENT AGENCIES AND OTHER UNRELATED, NON-PROFIT ORGANIZATIONS (E.G. HOSPITALS). |
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