2026-06-05T04:08:47-07:00 2024-06-30 262176601 EASY OFFICE DBA JITASA 1120 S RACKHAM WAY SUITE 300 MERIDIAN ID 83642 990 2023-07-01 815269212 NATIONAL INSTITUTE FOR CRIMINAL JUSTICE REFORM NATI 5107466111 4900 SHATTUCK AVENUE UNIT 3817 OAKLAND CA 94609 DAVID MUHAMMAD EXECUTIVE DIRECTOR 5107466111 2026-06-05 1 1 JEREMY CORK P01544850 2082874777 2026-06-05 2023 2025-03-06 01:10:19Z X DAVID MUHAMMAD 4900 SHATTUCK AVENUE UNIT 3817 OAKLAND CA 94609 7139067 0 X nicjr.org X 2017 CA THE NATIONAL INSTITUTE FOR CRIMINAL JUSTICE REFORM (NICJR) IS A NON-PROFIT ORGANIZATION PROVIDING TECHNICAL ASSISTANCE, CONSULTING, RESEARCH, AND ORGANIZATIONAL DEVELOPMENT IN THE FIELDS OF JUVENILE AND CRIMINAL JUSTICE, YOUTH DEVELOPMENT, AND VIOLENCE PREVENTION. NICJR PROVIDES RESEARCH, AND ORGANIZATIONAL DEVELOPMENT IN THE FIELDS OF JUVENILE AND CRIMINAL JUSTICE, YOUTH DEVELOPMENT, AND VIOLENCE PREVENTION. NICJR PROVIDES CONSULTATION, PROGRAM DEVELOPMENT TECHNICAL ASSISTANCE, AND TRAINING TO AN ARRAYOF ORGANIZATIONS; INCLUDING GOVERNMENT AGENCIES, NON-PROFIT ORGANIZATIONS, AND PHILANTHROPIC FOUNDATIONS. 5 5 24 5 0 0 4762082 5253698 1964330 1760707 28040 123245 365 1417 6754817 7139067 474042 1514262 0 0 1819248 2530058 0 0 138406 1695041 2126988 3988331 6171308 2766486 967759 12656196 13688973 434380 478301 12221816 13210672 THE NATIONAL INSTITUTE FOR CRIMINAL JUSTICE REFORM (NICJR) IS A NON-PROFIT ORGANIZATION PROVIDING TECHNICAL ASSISTANCE, CONSULTING, RESEARCH, AND ORGANIZATIONAL DEVELOPMENT IN THE FIELDS OF JUVENILE AND CRIMINAL JUSTICE, YOUTH DEVELOPMENT, AND VIOLENCE PREVENTION. NICJR PROVIDES RESEARCH, AND ORGANIZATIONAL DEVELOPMENT IN THE FIELDS OF JUVENILE AND CRIMINAL JUSTICE, YOUTH DEVELOPMENT, AND VIOLENCE PREVENTION. NICJR PROVIDES CONSULTATION, PROGRAM DEVELOPMENT TECHNICAL ASSISTANCE, AND TRAINING TO AN ARRAYOF ORGANIZATIONS; INCLUDING GOVERNMENT AGENCIES, NON-PROFIT ORGANIZATIONS, AND PHILANTHROPIC FOUNDATIONS. 0 0 1469354 1050000 0 CAPS - DURING FISCAL YEAR 2024 (FY24), NICJR AND THE OTHER CAPS PARTNERS CONTINUED TO PROVIDE TRAINING AND TA TO THE FIRST COHORT OF CAPS CITIES (BALTIMORE, BATON ROUGE, INDIANAPOLIS, AND NEWARK-WITH NICJR SERVING AS THE LEAD IN BALTIMORE AND INDIANAPOLIS). IN BALTIMORE, NICJR AND ITS PARTNER THE CALIFORNIA PARTNERSHIP FOR SAFE COMMUNITIES (CPSC) SUPPORTED THE CITY IN IMPLEMENTING A GUN VIOLENCE REDUCTION STRATEGY (GVRS) THROUGH DEVELOPING SHOOTING REVIEWS AND COORDINATION MEETINGS. NICJR ALSO SUPPORTED GVRS LEADERSHIP WITH COACHING AND TA. ADDITIONALLY, NICJR PROVIDED TRAINING, TA, AND $240,000 IN NICJR GIVING INITIATIVE FUNDING TO KEY CBOS WITHIN THE CITY'S GVRS. IN INDIANAPOLIS, NICJR CONTINUED TO MAKE MONTHLY TTA VISITS TO PROVIDE TRAINING, TA, ASSESSMENT, SUPPORT, AND DETAILED RECOMMENDATIONS RELATED TO SHOOTING REVIEWS, COORDINATION MEETINGS, AND OTHER VIOLENCE INTERVENTION WORK. NICJR ALSO PROVIDED REGULAR TRAINING AND TA TO THE CITY'S FRONTLINE WORKERS (LIFE COACHES, VIOLENCE INTERRUPTERS, OUTREACH WORKERS) AND $525,000 IN NICJR GIVING INITIATIVE FUNDING TO KEY CBOS WITHIN THE CITY'S GVRS. ADDITIONALLY, NICJR COMPLETED RESEARCH FOR COHORT 1 CITIES THAT BEGAN THE PRIOR FISCAL YEAR. THIS INCLUDED DEVELOPING COST OF GUN VIOLENCE REPORTS FOR ALL FOUR CITIES AS WELL AS GUN VIOLENCE ASSESSMENTS (GVAS) FOR BATON ROUGE AND NEWARK. THE SECOND COHORT, WHICH LAUNCHED IN APRIL 2024, INCLUDES ATLANTA, LOS ANGELES, MILWAUKEE, AND OAKLAND, WITH NICJR SERVING AS THE LEAD IN OAKLAND. IN THE CLOSING MONTHS OF FY24, NICJR BEGAN WORK ON COST OF GUN VIOLENCE REPORTS FOR COHORT 2 CITIES. IN OAKLAND, NICJR AND CPSC CONDUCTED AN AUDIT OF OAKLAND CEASEFIRE INTENDED TO HELP THE CITY ADMINISTRATION IDENTIFY CHALLENGES AND OPPORTUNITIES WITHIN THE STRATEGY AND TO COURSE-CORRECT AS NEEDED. NICJR AND CPSC THEN BEGAN PROVIDING INTENSIVE TA TO THE MAYOR'S OFFICE, THE DEPARTMENT OF VIOLENCE PREVENTION (DVP), CONTRACTED CBOS, AND THE POLICE DEPARTMENT. NICJR ALSO BEGAN TO PROVIDE TRAINING TO DVP STAFF AND ALL OF THE CITY'S CONTRACTED LIFE COACHES AND VIOLENCE INTERRUPTERS ACROSS SIX DIFFERENT CBOS. 1084835 429262 1004442 GVRS - IN FY24, NICJR SUPPORTED 20 JURISDICTIONS IN PLANNING, IMPLEMENTING, AND REFINING DATA-DRIVEN, EVIDENCE-BASED GVRS. EXAMPLES OF THIS WORK INCLUDED: INDIANAPOLIS: NICJR CONTINUED TO SUPPORT THE CITY'S IMPLEMENTATION OF ITS GVRS THROUGHOUT FY24. A TEAM OF FOUR TO FIVE NICJR TEAM MEMBERS VISITED INDIANAPOLIS FOR A FULL WEEK EVERY MONTH TO PROVIDE TRAINING, TA, ASSESSMENT, AND SUPPORT, INCLUDING TRAINING STREET OUTREACH WORKERS, INTENSIVE LIFE COACHES, AND VIOLENCE INTERRUPTERS HIRED BY THE CITY. THESE EFFORTS ARE PAYING OFF. BY THE END OF CY23, THE CITY HAD EXPERIENCED A 30% REDUCTION IN MURDERS SINCE THE IMPLEMENTATION OF GVRS, WITH FURTHER INCREASES THROUGH THE END OF FY24. KNOXVILLE: IN JUNE 2023, NICJR BEGAN PROVIDING COMPREHENSIVE TRAINING AND TA TO SUPPORT KNOXVILLE'S IMPLEMENTATION OF GVRS. THIS HAS INCLUDED CONDUCTING A COST OF GUN VIOLENCE STUDY AND LANDSCAPE ANALYSIS, PROVIDING ONGOING SUPPORT TO THE OFFICE OF COMMUNITY SAFETY AND ENGAGEMENT DIRECTOR AND STAFF, AND DELIVERING LIFE COACHING TRAININGS. NICJR ALSO FACILITATED AN OAKLAND SITE VISIT WHERE REPRESENTATIVES FROM KNOXVILLE WERE ABLE TO GAIN FIRSTHAND INSIGHT INTO OAKLAND'S GVRS. ADDITIONALLY, NICJR HAS SUPPORTED THE CITY IN ESTABLISHING AND REFINING SHOOTING REVIEWS AND COORDINATION MEETINGS AND STRENGTHENING THEIR DATA TOOLS AND PROCESSES AND HAVE BEGUN WORK WITH THE CITY AND KEY CBOS TO DEVELOP AND IMPLEMENT AN INTENSIVE LIFE COACHING PROGRAM. NICJR HAS ALSO PROVIDED $35,000 IN NICJR GIVING INITIATIVE FUNDING TO THE CBO LEADING THIS WORK. IN CY23, KNOXVILLE SAW AN IMPRESSIVE 33% YEAR-OVER-YEAR REDUCTION IN HOMICIDES, WITH CONTINUED REDUCTIONS THROUGH THE END OF FY24. 407867 0 0 JUSTICE SYSTEM REFORMS - COMMUNITY-BASED ALTERNATIVES TO YOUTH INCARCERATION INITIATIVE (CBAYI): IN LATE 2022, NICJR WAS CHOSEN TO SERVE AS THE TA PROVIDER FOR THE OFFICE OF JUVENILE JUSTICE AND DELINQUENCY PREVENTION (OJJDP) CBAYI INITIATIVE. NICJR AND ITS PARTNER CATALYZE JUSTICE HOSTED A SEVEN-MONTH COMMUNITY OF PRACTICE FOR GOVERNMENT OFFICIALS FROM 11 JURISDICTIONS TO LEARN ABOUT EFFECTIVE MODELS FOR INCREASING COMMUNITY-BASED ALTERNATIVES TO YOUTH INCARCERATION. NICJR AND CATALYZE JUSTICE ALSO HOSTED A MARCH 2024 SITE VISIT TO NEW YORK CITY, WHERE PARTICIPANTS VISITED INNOVATIVE YOUTH FACILITIES AND HEARD FROM COMMUNITY AND GOVERNMENT LEADERS. AS AN EXTENSION OF THIS WORK, NICJR ALSO DEVELOPED A BRIEF HIGHLIGHTING INNOVATIVE PRACTICES TO SUPPORT JURISDICTIONS LOOKING TO MINIMIZE THE USE OF JUVENILE DETENTION AND SECURE RESIDENTIAL PLACEMENT. NICJR ALSO PROVIDED SOME LEVEL OF INDIVIDUAL TRAINING AND TA TO SITES. FOR EXAMPLE, NICJR COMPLETED SITES VISITS TO PUERTO RICO AND HAWAII TO BETTER UNDERSTAND THEIR NEEDS AND DEVELOPED A MEMO FOR THE NEW ORLEANS OFFICE OF CRIMINAL JUSTICE THAT PROVIDED RECOMMENDATIONS ON ALLOCATION OF $4.45 MILLION IN AMERICAN RESCUE PLAN ACT FUNDING FOR JUVENILE JUSTICE PROGRAMMING AND SERVICES. NEIGHBORHOOD OPPORTUNITY AND ACCOUNTABILITY BOARD (NOAB): IN FY24, NICJR CONTINUED TO GROW AND REFINE THE OAKLAND NOAB. AS OF JUNE 2024, THE PROGRAM HAD RECEIVED A TOTAL OF 108 REFERRALS FROM THE OAKLAND POLICE DEPARTMENT AT THE POINT OF ARREST IN LIEU OF SYSTEM INVOLVEMENT AND ANOTHER NINE REFERRALS FROM OTHER SOURCES SUCH AS THE DISTRICT ATTORNEY'S OFFICE OR OAKLAND UNIFIED SCHOOL DISTRICT. NOTABLY, AT THE END OF CY23, OVER 90% OF YOUTH REFERRED TO THE NOAB HAD PARTICIPATED IN NOAB HEARINGS AND ADHERED TO THEIR SERVICE PLANS, AND MORE THAN 65% OF NOAB PARTICIPANTS WHO WERE REFERRED MORE THAN A YEAR AGO EITHER COMPLETED OR WERE STILL ENROLLED IN A YOUTH DEVELOPMENT PROGRAM. NICJR ALSO CONTINUED TO PARTNER WITH THE AMERICAN INSTITUTES OF RESEARCH, WHO IS CONDUCTING A RIGOROUS, MIXED-METHODS, FOUR-YEAR EVALUATION OF NOAB'S PROGRAM IMPLEMENTATION AND OUTCOMES AND A QUASI-EXPERIMENTAL STUDY OF PROGRAM IMPACTS. NICJR WILL UTILIZE THESE FINDINGS TO FURTHER STRENGTHEN THE NOAB MODEL AND INFORM THE BROADER FIELD OF JUVENILE JUSTICE REFORM. IN LATE 2023, THE OFFICE OF JUVENILE JUSTICE AND DELINQUENCY PREVENTION (OJJDP) CHOSE NICJR AS ONE OF FOUR YOUTH VIOLENCE PREVENTION PROGRAM (YVPP) AWARDEES. THIS $250,000, THREE-YEAR AWARD WILL SUPPORT NICJR'S WORK TO STRENGTHEN NOAB IN OAKLAND, ALLOW NICJR TO PROVIDE TA TO OTHER BAY AREA COMMUNITIES AS THEY ESTABLISH THEIR OWN NOABS, AND WORK TOWARD BUILDING A MORE REGIONAL APPROACH TO NOAB ACROSS SITES. ADVOCACY: NICJR IS FUNDED BY THE CALIFORNIA ENDOWMENT TO CARRY OUT ADVOCACY WORK FOCUSED ON JUVENILE JUSTICE REFORM IN CALIFORNIA. WITHIN THE SCOPE OF THIS GRANT, IN FY24, NICJR CONTINUED TO ACTIVELY PARTICIPATE IN SEVERAL ADVOCACY COALITIONS THAT BRING TOGETHER GRASSROOTS ORGANIZATIONS, ADVOCATES, AND IMPACTED INDIVIDUALS TO WORK TOWARD JUSTICE REFORM. NICJR ALSO MADE SIGNIFICANT PROGRESS IN A MAJOR RESEARCH PROJECT ENTITLED JUST AND SAFE THAT WILL SUPPORT ADVOCACY EFFORTS IN CALIFORNIA AND BEYOND. NICJR HAS NOW ANALYZED CALLS FOR SERVICE AND POLICE STAFFING AND BUDGET DATA FOR 10 CALIFORNIA CITIES AND 11 ADDITIONAL CITIES THROUGHOUT THE US. NICJR ALSO BEGAN TO ANALYZE STAFFING, BUDGET, AND OTHER DATA FOR A MIXTURE OF ADULT AND JUVENILE SUPERVISION AGENCIES ACROSS THE US. IN ADDITION TO THESE ANALYSES, NICJR COMPLETED MUCH OF A THOROUGH LITERATURE REVIEW HIGHLIGHTING PROVEN AND PROMISING ALTERNATIVES TO TRADITIONAL JUSTICE SYSTEM STRUCTURES THAT CAN INCREASE COMMUNITY SAFETY AND REDUCE VIOLENT CRIME, IN LINE WITH NICJR'S REDUCE, IMPROVE, REINVEST FRAMEWORK. AS AN INITIAL STEP TOWARD DISSEMINATING RESULTS, NICJR DEVELOPED A BREAKOUT REPORT FOR OAKLAND AND ALAMEDA COUNTY THAT WAS RELEASED IN EARLY 2024. 904156 35000 755265 OTHER PROGRAMS - DIRECT PROGRAMMING, ADVOCACY, YPOC, NOVPN, SCHOOL-BASED SERVICES, TRAINING AND DEVELOPMENT, THE GIVING INITIATIVE, RESERACH AND DATA, CVIPI. 904156 35000 755265 3866212 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 40 0 1 24 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X X EASY OFFICE DBA JITASA 2082874777 1120 S RACKHAM WAY SUITE 300 MERIDIAN ID 83642 DAVID MUHAMMAD EXECUTIVE DIRECTOR 60 X 228831 0 0 DIANA DAHL DIRECTOR OF DEVELOPMENT AND OPERATIONS 40 X 184652 0 9241 KEILAND HENDERSON ASSOCIATE DIRECTOR OF VIOLENCE REDUCTION 40 X 121230 0 25213 AMY ARTHUR CONTENT DEVELOPMENT SPECIALIST 40 X 107956 0 8140 GORDON BARANCO PRESIDENT 2 X X 0 0 0 ALISE MARSHALL SECRETARY 2 X X 0 0 0 ARNOLD PERKINS BOARD MEMBER 2 X 0 0 0 JAMES BELL BOARD MEMBER 2 X 0 0 0 JAVIER STAURING BOARD MEMBER 2 X 0 0 0 642669 0 42594 4 0 1 0 BASE LLC PO BOX 721 HENDERSON NC 27536 VIRTUAL AND ADMINISTRATIVE ASSISTANCE 144825 INGENIOUS TACTICAL SOLUTIONS ERSIE M JOYNER III 360 GRAND AVENUE SUITE 283 OAKLAND CA 94610 INVESTIGATIVE SERVICES 101100 2 0 0 0 0 611309 4642389 0 5253698 PROGRAM SERVICE FEES 900099 1760707 1760707 0 0 0 0 0 0 1760707 123245 0 0 123245 0 0 0 0 0 0 0 0 0 0 0 0 0 MISCELLANEOUS REVENUE 900099 1417 1417 0 0 0 0 0 0 1417 7139067 1762124 0 123245 X 1514262 1514262 417934 122600 277048 18286 1750531 525125 1147084 78322 68497 68497 123108 123108 169988 46777 116439 6772 2570 2570 100596 100596 1343823 1231500 111923 400 57370 9275 47480 615 32893 522 32371 23445 23445 562468 415825 114447 32196 2516 326 375 1815 5 5 1302 1302 6171308 3866212 2166690 138406 4727515 5764008 1849957 1882940 4071958 3929519 0 6675 2006766 2105831 12656196 13688973 434380 476301 2000 0 0 434380 478301 X 4968598 5557610 7253218 7653062 12221816 13210672 12656196 13688973 X 967759 29044 0 -7947 0 0 X 0 1 X 1 0 X 377266 2746329 7282207 4762082 5253698 20421582 520044 1237115 1964330 1760707 5482196 377266 3266373 8519322 6726412 7014405 25903778 2190615 6508055 3420000 3187286 15305956 56893 149512 94523 681536 664861 1647325 56893 2340127 6602578 4101536 3852147 16953281 8950497 489 666 2065 28040 123245 154505 489 666 2065 28040 123245 154505 929 365 1417 2711 377755 3267039 8522316 6754817 7139067 26060994 0.34344 0.2973 0.00593 0.0017 X Schedule A, Part III, Line 12 OTHER RELATED REVENUE RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 X 7160164 29044 0 0 0 29044 7131120 7947 0 7947 7139067 6171308 0 0 0 0 0 6171308 0 0 0 6171308 Schedule D, Part X, Line 2 NICJR IS A NONPROFIT CALIFORNIA CORPORATION AND IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE, EXCEPT TO THE EXTENT OF UNRELATED BUSINESS TAXABLE INCOME AS DEFINED UNDER IRC SECTIONS 511 THROUGH 515. FOR THE YEARS ENDED JUNE 30, 2024, AND 2023, NO PROVISION FOR UNRELATED BUSINESS INCOME TAXES IS REQUIRED. NICJR HAS NO UNRECOGNIZED TAX BENEFITS OR LIABILITIES AS OF JUNE 30, 2024, AND 2023. NICJR, UNDER THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC TOPIC 740 INCOME TAXES, HAD NO UNCERTAIN TAX POSITIONS REQUIRING ACCRUALS AS OF JUNE 30, 2024, AND 2023. 1 COMMUNITY AND YOUTH OUTREACH INC (CYO) PO BOX 19500 OAKLAND CA 94619 274707108 501(C)(3) 212457 GENERAL SUPPORT. YOUTH ALIVFE 3300 ELM ST OAKLAND CA 94609 943143254 501(C)(3) 186805 GENERAL SUPPORT. HEALTH RESOURCES IN ACTION INC 2 BOYLSTON ST STE 4 BOSTON MA 02116 042229839 501(C)(3) 185000 GENERAL SUPPORT. BALTIMORE COMMUNITY MEDIATION CENTER (BCMC) 3333 GREENMOUNT AVE BALTIMORE MD 21218 522086670 501(C)(3) 180000 GENERAL SUPPORT. WE OUR US UNITY ENGAGEMENT MENS MOVEMENT INCORPORATED 5003 ASHMANS HOPE GWYNN OAK MD 21207 851338117 501(C)(3) 180000 GENERAL SUPPORT. RECYCLE FORCE 816 N SHERMAN DR INDIANAPOLIS IN 46201 141892402 501(C)(3) 160000 GENERAL SUPPORT. CENTER FOR HOPE INC 5400 PREAKNESS WAY BALTIMORE MD 21215 521681279 501(C)(3) 120000 GENERAL SUPPORT. COMMUNITY ACTION OF GREATER INDIANAPOLIS 3266 N MERIDIAN ST INDIANAPOLIS IN 46208 356048441 501(C)(3) 80000 GENERAL SUPPORT. ECLECTIC SOUL VOICES CORPORATION VOICES 9501 E 36TH PL INDIANAPOLIS IN 46235 272615152 501(C)(3) 70000 GENERAL SUPPORT. THOMAS RIDLEY'S 1 LIKE ME INC PO BOX 2808 INDIANAPOLIS IN 46206 824302000 501(C)(3) 50000 GENERAL SUPPORT. TURN UP KNOX 7031 MIDDLEBROOK PIKE STE 121 KNOXVILLE TN 37909 883549646 501(C)(3) 35000 GENERAL SUPPORT. THE TRIGGER PROJECT 252 37TH ST SE WASHINGTON DC 20019 611976144 501(C)(3) 30000 GENERAL SUPPORT. BRIGHTWOOD COMMUNITY CENTER INC 2140 N ARSENAL AVE INDIANAPOLIS IN 46218 352291568 501(C)(3) 20000 GENERAL SUPPORT. 13 0 Schedule I, Part I, Line 2 THE ORGANIZATION PROVIDES FUNDS WITH THE UNDERSTANDING THAT THOSE FUNDS WILL BE USED TO FULFILL THE MISSION OF THE RECEIVING ORGANIZATION. X 0 0 0 0 0 0 0 0 0 DAVID MUHAMMAD EXECUTIVE DIRECTOR 228831 0 0 0 0 0 0 0 0 0 228831 0 0 0 DIANA DAHL BOARD MEMBER 175249 0 0 0 9403 0 0 0 9241 0 193893 0 0 0 Form 990, Header, Line B AMENDED RETURN CREATED TO ALIGN FORM 990 WITH AUDITED FINANCIAL STATEMENTS. Form 990, Part VI, Section B, Line 11b THE FORM 990 IS REVIEWED IN A BOARD MEETING BEFORE BEING FILLED. Form 990, Part VI, Section B, Line 12c THE ORGANIZATION REGULARY MONITORS FOR COMPLIANCE WITH THEIR CONFLICT OF INTEREST POLICY. Form 990, Part VI, Section C, Line 19 FINANCIAL AND GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REASONABLE REQUEST. A COPY OF THE FORM 990 CAN BE ACCESSED ON BOTH THE IRS WEBSITE AND GUIDESTAR. Form 990, Part IX, Line 11g PAYROLL SERVICE FEES, CONTRACTORS-GENERAL, GRAPHIC DESIGN, PARTICIPANT STIPENDS, PARTICIPANT FLEXIBLE FUNDS, OTHER STIPENDS, CONTRACTORS-TECH SERVICES, HONORARIUMS. Form 990, Part XI, Line 8 THE ORGANIZATION RECORDED A MATERIAL PRIOR PERIOD ADJUSTMENT DURING THE FISCAL YEAR ENDING JUNE 30, 2024. THIS ADJUSTMENT WAS NECESSARY TO CORRECT BALANCES FROM FISCAL YEARS ENDING JUNE 30, 2022 AND JUNE 30, 2023, WHICH ARE CURRENTLY UNDERGOING AUDIT AND HAVE NOT YET BEEN FINALIZED. DUE TO THE PENDING AUDIT REPORTS FOR FY22 AND FY23, DISCREPANCIES BETWEEN THE ORGANIZATION'S INTERNAL FINANCIAL RECORDS AND THE FINAL AUDITED BALANCES ARE ANTICIPATED. AS A RESULT, THE ORGANIZATION MADE A CUMULATIVE PRIOR PERIOD ADJUSTMENT IN FY24 TO REFLECT THE EXPECTED CORRECTIONS BASED ON THE BEST AVAILABLE INFORMATION AND PRELIMINARY AUDIT FINDINGS. ONCE THE AUDITS FOR FY22 AND FY23 ARE FINALIZED, ANY FURTHER ADJUSTMENTS, IF REQUIRED, WILL BE ADDRESSED ACCORDINGLY. THE ORGANIZATION IS COMMITTED TO MAINTAINING ACCURATE FINANCIAL REPORTING AND WILL TAKE APPROPRIATE ACTIONS, INCLUDING AMENDING PRIOR RETURNS IF DEEMED NECESSARY BASED ON THE FINAL AUDIT OUTCOMES.