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        <Desc>Cambodia People Improvement Organization: The People Improvement Organization in Phnom Penh, Cambodia, served over 800 children daily with education, food, healthcare, clean water, shelter and vocational training across all grade levels. In the spring, ten girls embarked on a training program at Genius Resort funded by a grant to the Cambodian Equestrian Federation from Fdration Equestre Internationale Solidarity to learn horse care and facility management for a career in the equestrian world. Two of the students continue to work in the industry and have a chance to be considered for next year's national team.</Desc>
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        <FormAndLineReferenceDesc>Part X, Line 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>The Organization follows FASB ASC 740-10, Accounting for Uncertainty in Income Taxes. This pronouncement seeks to reduce the diversity in practice associated with certain aspects of measurement and recognition in accounting for income taxes. It prescribes a recognition threshold and measurement attribute for financial statement recognition and measurement of a tax position that an entity takes or expects to take in a tax return. An entity may only recognize or continue to recognize tax positions that meet a "more likely than not" threshold. The Organization assesses its income tax positions based on management's evaluation of the facts, circumstances and information available at the reporting date. The Organization uses the prescribed more likely than not threshold when making its assessment. The Organization has not accrued any interest expense or penalties related to tax positions, and there are currently no open Federal or State tax years under audit.</ExplanationTxt>
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        <ExplanationTxt>Organization's procedures for monitoring the use of its grants and other assistance outside the United States: Budgets: Each grantee submits a budget based on JustWorld's fiscal year for review by the board. Upon approval by the board, grantees sign a Memorandum of Understanding outlining the scope, effective period, funding, and terms of the grant. Any changes to JustWorld-funded programs or the use of funds must be requested by grantees at least thirty days in advance for approval by the board. JustWorld communicates directly with grantees on a monthly basis to coordinate and review budget proposals, confirm receipt of grant funding sent, collect reports and project updates, and organize site visits. Grantees with organizational budgets greater than $300,000 submit audited financial statements to JustWorld. Small organizations may provide other financial statements such as 990s, comprehensive organizational budgets or reviewed financial statements. Grantees submit quarterly reports with data measuring services offered through their programs as well as year-end accomplishments. Grantees also periodically submit program updates and photos showing the programs in action. JustWorld visits grantees on an annual basis, or as often as possible, taking into consideration local environments and cost efficiency. JustWorld volunteers make periodic visits throughout the year as well.</ExplanationTxt>
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