Wuqu Kawoq Sa

“Thomas Melvin and Claire Melvin have a familial relationship. Russell Rohloff and Peter Rohloff have a familial relationship.”

“A draft of Form 990 is circulated electronically and reviewed by all board members and directors. Comments, additions, and corrections are transmitted via email and maintained in the permanent records of the organization.”

“The Conflict-of-Interest Policy is provided to all board members and directors when elected or appointed. The policy is reviewed annually, and members are required to disclose all real or perceived conflicts related to the organization. Signed documentation is maintained by the Secretary of the Board.”

“The board utilizes an annual performance review of all paid personnel as well as a review of compensation surveys for salaries of similarly sized NGOs doing business overseas.”

“Financial and governance documents are made available upon reasonable requests made to the board. Transmittal of the requested information is maintained in the permanent board records. In addition, Form 990 is made available via our website and the GuideStar website.”

“In reviewing the organization's funding streams, it was determined that certain amounts previously reported as contributions in Part VIII, Line 1f-specifically, funds received under federal subawards from institutions administering grants awarded by the National Institutes of Health (NIH), more appropriately qualify as government grants (Part VIII, Line 1e) under the Internal Revenue Code and Form 990 instructions. The organization was determined to be a subrecipient, carrying out a portion of the federal award's programmatic activities and subject to federal compliance requirements. In accordance with IRS Form 990 instructions and ASC 958-605, funding of this nature is properly classified as a government grant rather than a charitable contribution.”

“Revenue from an educational and clinical collaboration agreement with a U.S.-based academic institution was reclassified from contribution revenue to program service revenue to more accurately reflect the nature of the arrangement. The funds were received in exchange for logistical and programmatic services. In accordance with IRS Form 990 instructions and ASC 958-605 this represents an exchange transaction and is properly reclassified to Part VIII, Line 2 Program Service Revenue.”

“The organization is also known by the following doing business as DBA name: Maya Health Alliance”

“The organization operates in Guatemala where transactions are conducted in Quetzales, Guatemala's legal currency. During the reporting period, foreign currency rate fluctuations resulted in an adjustment to functional expenses. The adjustment, resulting from conversion of foreign denominated transactions to dollars, has been included in the applicable functional expense categories, including Program Services and Management and General Expenses.”

“In the prior year, the organization properly excluded unrealized gains from revenue and included the reconciliation between audited financials and the Form 990 on Schedule D Part XI. A prior period adjustment of $13,664 is recorded in Part XI, Line 8 to reflect an unrealized gain that was inadvertently omitted from the prior year's net asset balance. The adjustment aligns the beginning net assets with the fair market value of investments reported in the prior year. The organization reports investments at fair value and this non-cash adjustment ensures consistency between the balance sheet and the reconciliation of net assets.”