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        <FormAndLineReferenceDesc>Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds</FormAndLineReferenceDesc>
        <ExplanationTxt>Scholar Leaders has a competitive selection process for choosing grant recipients. The process consists of a thorough application with references and academic transcripts, which is reviewed by the Leader Studies committee who make final selections. That committee consists of board members, including the academic and theological leaders listed on the board. Scholar Leaders typically offers grants to less than 15% of all applicants. All selected scholars must sign a four-way Covenant stating their commitment to service to the church in the majority world after graduation. During their studies, academic monitoring is maintained through semi-annual reviews, interviews and reports by their academic mentors. Whenever possible, grants are disbursed through the school at which the scholar is pursuing his/her degree. International wire transfers are facilitated by American Express International payments. Scholar Leaders manages book donations through a curated selection and distribution process. Donations are directed to trusted institutions, such as theological schools and libraries, in the Majority World. Recipients are identified through established partnerships and vetted based on demonstrated need and capacity to utilize the materials. Each shipment is documented and tracked, and recipients are provide confirmation of receipt. Whenever possible, Scholar Leaders follows up with institutional contacts to ensure the books are integrated into educational or ministry resources in line with the organization's mission.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part III, Line 4d Description of other program services</FormAndLineReferenceDesc>
        <ExplanationTxt>(Expenses $ 491,100 including grants of $) Vital sustainability initiative - consult with executives at theological schools to clarify unique missions, define objectives, and formulate strategic plans.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part III, Line 4d Description of other program services</FormAndLineReferenceDesc>
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        <ExplanationTxt>The organization does not compensate any other officers or key employees. Therefore, this line was answered no in accordance with the instructions.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 1a Delegate broad authority to a committee</FormAndLineReferenceDesc>
        <ExplanationTxt>Executive Committee (EC): EC is comprised of not less than four (4) Directors. EC shall encourage, and provide counsel and guidance to the President. EC shall approve the budget, consistent with the board-approved long-range plan. EC shall have and may exercise all of the authority of the Board of Directors, subject to the following exceptions: (1) EC may not authorize expenditures significantly in excess of the annual plan approved by the Board of Directors, except for emergency administrative cost authorizations. (2) EC may not amend the Articles of Incorporation, adopt a plan of merger or consolidation, approve the lease, exchange or other disposition of property and assets of the Corporation, dissolve the Corporation or amend the Bylaws of the Corporation. (3) EC may not hire the President or appoint the Chair, roles reserved for the entire board. EC members shall be nominated by the Chairman and elected by a majority of the Board of Directors at its annual meeting. The Chair and the President of the corporation shall be members of the EC. If possible, the EC will include the most recent past chair, ex-officio. EC shall meet no less than every two (2) months, between annual board meetings. EC shall be led by the Chair, who shall record any resolutions and distribute copies to all members of the Board of Directors.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 2 Family/business relationships amongst interested persons</FormAndLineReferenceDesc>
        <ExplanationTxt>David Fung and Clair Fung - Family relationship, Doug Paul and Beth Paul - Family relationship, Bruce Rognlien and Marleen Rognlien - Family relationship, Grayson Sanders and Marylee Sanders - Family relationship, Dennis Sheehan and Sharon Sheehan - Family relationship, Steve Sawyer and Meritt Sawyer - Family relationship, David West and Debbie West - Family relationship</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 11b Review of form 990 by governing body</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's President. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 12c Conflict of interest policy</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization requires all officers and board members to annually complete and sign a conflict of interest questionnaire. The Board Chair is responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. Either the Vice Chair or the Treasurer reviews the Board Chair's signed statement. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 15a Process to establish compensation of top management official</FormAndLineReferenceDesc>
        <ExplanationTxt>The compensation for the President for each year, or the terms of compensation for a multi-year contract, will be established by the independent members of the board of directors. The board Executive Committee or the Staff Compensation and Benefits Committee researches and collects information regarding amounts paid by comparable organizations for comparable services in determining reasonable compensation. This process and the vote by the board is recorded in the board minutes.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19 Required documents available to the public</FormAndLineReferenceDesc>
        <ExplanationTxt>The governing documents, conflict of interest policy and financial statements are available upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>