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        <FormAndLineReferenceDesc>Part I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside US</FormAndLineReferenceDesc>
        <ExplanationTxt>There are two components to the monitoring of the use of grant funds outside the United States: 1 satisfactory quarterly reports, both financial and narrative, are required before either payment of the next installment of a grant or consideration of a future grant and in addition, 2 three-four times per year, the Treasurer of Partner for Surgery travels to Guatemala for extended periods of time, during which time he works alongside the staff of the grantee organization, which, as such, enables the Partner for Surgery staff to monitor the use of the grant funds by the grantee organization.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part I, Line 3f - Method of Accounting</FormAndLineReferenceDesc>
        <ExplanationTxt>Expenditures are recorded on an accrual basis. In addition, Partner for Surgery employs the following Currency Conversion Protocol with respect to those expenditures which are made in quetzales the currency of Guatemala: 1 on the last day of each month, a currency conversion rate is acquired online from Banco de Guatemala 2 that currency conversion rate is used to convert all expenditures made in quetzales in the ensuing month from quetzales to dollars and 3 the converted expenditures are entered into the accounting records for Partner for Surgery.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part I, Line 3f - Investments and Expenditures</FormAndLineReferenceDesc>
        <ExplanationTxt>Asociacion Companero para Cirugia: 1 General operating grant for recruiting potential surgical patients through outreach to remote rural communities for accompanying potential patients to and from Partner for Surgery triage missions for accompanying identified patients to and from Partner for Surgery visiting surgical teams. 2 Grant for support of the Cleft Infant Nutrition Project. 3 Grant to subsidize costs associated with use of local surgical facilities by visiting surgical teams.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 1a</FormAndLineReferenceDesc>
        <ExplanationTxt>The Executive Committee is comprised of the President, the Treasurer, the Director who is the chair of the Development Committee, and the Director who is the chair of the Programs Committee. The Executive Committee, under the policy guidance of the Governing Body, acts for the Governing Body between meetings of the Governing Body. At the next meeting of the Governing Body, a list of all the actions taken by the Executive Committee subsequent to the last meeting of the Governing Body is presented to and reviewed by the Governing Body. The pertinent details are entered in the minutes of the meeting of the Governing Body.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>With respect to family relationship among officers and directors of Partnr for Surgery, Treasurer Frank Peterson is the father of President Todd Peterson. There is no business relationship among any of the officers and directors, and Partner for Surgery has no key employees.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>As detailed in the Policies and Practices of Partner for Surgery, a draft of the annual Form 990 is reviewed, revised and approved by the Executive Committee. Upon approval, the Form 990 is signed and filed electronically with the IRS. The date on which the Form 990 is signed and filed electronically with the IRS is noted in the minutes of the Executive Committee, which shall, in turn, be ratified by the full Governing Body at their next meeting.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>As detailed in the Policies and Practices of Partner for Surgery, in November of each fiscal year, an Annual Conflict of Interest Questionnaire is sent out to each Current Officer and Director of Partner for Surgery. In the questionnaire, respondents are asked 1 to certify that they have reviewed the Policies and Practices of Partner for Surgery that are currently in effect 2 to certify that they agree to abide by the Policy of Conflict of Interest that is currently in effect and 3 to describe any relationships, positions, or circumstances which they believe could contribute to a Conflict of Interest arising. A Director or Officer who has a Conflict of Interest and is a voting member of the Governing Body or Executive Committee shall not be counted in determining the presence of a quorum for purposes of the vote on the action in question, shall not participate in the discussion of the action in question, and shall not vote with respect to the action in question. Such person's ineligibility to vote shall be reflected in the minutes of the meeting.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>As detailed in the Policies and Practices of Partner for Surgery, Partner for Surgery posts on its website the following documents: 1 Form 1023 2 the Policies and Practices of Partner for Surgery 3 Forms 990 excluding Schedule B for a minimum of three years prior to the current fiscal year 4 Audits for a minimum of three years prior to the current fiscal year and 5 Financial Statements for a minimum of three years prior to the current fiscal year.</ExplanationTxt>
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          <AddressLine1Txt>2da calle casa No 47 B</AddressLine1Txt>
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