Organization for Research & Community Development Global Inc

“Boards of directors BoD are assigned to lead the organizations. In this context all major decisions are done through them. Every single member of the Boards of Directors have equal right of authority to enter in interaction with funders and the government and sign agreement and contracts on behalf of the organization. The governing board general act as a group. However, Qudratullah Nasrat as Secretary General has been authorized to make decisions for the development of organizations sign contracts and take major decisions on behalf of the board exclusively on his discretion based on his expertise and knowledge. However his decisions are always subject to the check-and-balance by other board members.”

“Per the governance structure the in-office Secretary-General of the organization Qudratullah Nasrat is the main founder and institutional memory of the organization. Dr. Nasrat has been entrusted to elect or appoint one or more members of the governing body subject to the endorsement of other existing Board members.”

“No committee act on behalf of the Governing body. The governing body hold meetings on quarterly basis which are documented”

“ORCD Global has a subscription of Forms Approval run through Google Forms. There is a specific form called Document Approval Request https: forms.gle zLCxxWLqj5h9zKRB6 Through this form it was made sure that a complete copy of this Form 990 is provided to all members body before filing. The flow has been designed the following manner. 1. It first goes to Finance to check for inconsistency. After signature; governing body members for approval. Upon approval a copy is sent to everybody for record.”

“ORCD Global has formulated policies and compliance monitoring strategy. One of the crucial measures in for ensuring Conflict-of-Interest Policy is that every member sign Conflict of Interest Declaration on annual basis. Through this compliance to the policy is ensured. In addition orientation on policies is another important measure for compliance. During the meetings all governing board members have an opportunity presentation and short briefing about policies and discuss ways how they could be complied with. To monitor compliance the organization review and provide feedback whenever required. In addition all activities are taking place in a checked-and-balance environment so there is little chance of violation from policies there is strict oversight and support from the governing body.”

“Part and Line Number: Part VI Line 15 As documented in the Clause 1.6. of the Compensation Policy and Strategy of ORCD Global to make sure there is a proper check and reasonable and fair compensation ORCD Global put in place in the following measures: 1. The board arrange an independent body ensured that the individual receiving compensation is not part of the compatibility review process. ORCD Global Inc. give authority the country office where the project is implemented and to which the individual is charged. 2. The executive board usually looks at comparable benefits data nonprofit employers with similar missions and of a similar budget size as well as the flexibility of donor household size of the person availability of pay the individuals accordingly. 3. The executive board members hold a meeting and document the decisions in the minutes of meetings review of the compensation for the individuals. It is highlighted that the country executive board considered the comparable data as well funds for the compensation. For other non-key officers we follow through a similar process. For other non-key officers we follow through following Salary Scale. The general rule which is strictly respected is that the person who is intended to receive compensation is not part review appraisal process in order to ensure proper check and balance and avoid conflict of interest. Link to the policy: https: drive.google.com drive folders 1Kz4OxHNmCIDE-0xgTJHQjdoEPNTRIk0t?usp=sharing Link to the meeting minutes: https: docs.google.com document d 10EzVmYJIMZO7SnppVAQheBbyB2v-Yo7Z edit?usp=sharing&ouid=110577270346576244457&rtpof=true&sd=true”

“ORCD Global has a website http: www.orcdglobal.org which contains relevant public documents available to public. Whenever requested by any party ORCD Global could share Form 990 and other documents with the public whenever requested. ORCD Global will welcome sharing any documents requested to public whenever requested.”

“| Explanation:| NOTE: Lin 5f: While we have a total USD $2,387,907.35 as received and pledges together with USD $61.47 interest earned paid by IRS. However USD 458,261 remained as valid pledges which were not paid in 2024. As a result we received only USD $1,929,646.16 net in 2024”

“| Explanation:| Part VII Line 1 should be corrected as USD $80,514.94 for 2023 filing as it has been mistakenly reported as US$ 61,200 ----- Similarly Part VII Line 2 should be corrected as USD $11,950 for 2023 filing”

“ORCD GLOBAL”

“| Explanation:| Part V Line 1a: Since we filed Forms 1099 electronically with the IRS we are not required to submit Form 1096 and is not applicable”

“| Explanation:| Part V Line 2a: To ensure full compliance with IRS rules and regulations ORCD has subscribed to QuickBooks Online Payroll Elite which the top-tier subscription plan offered by Intuit for QuickBooks Online Payroll. Per this package comprehensive payroll management advanced HR support automated compliance features is provided. This package provides enhanced support tax protection and dedicated expert help.”

“| Explanation:| Part X Line 3 Column b: Although we received a total USD 1,929,646.16 but total pledges receivable for 2024 is $2,387,907.35 3 which means that we will receive USD 458,261 in the upcoming year.”

“| Explanation:| We had deposited USD 150,000 in Fixed Saving account which USD 4301 was its saving during 2024. In 2025 it was zero”

“| Explanation:| 1- Cashn on-interest-bearing: There is nothing to report here”

“| Explanation:| Savings and temporary cash investments - There is not thing to report here.”

“| Explanation:| 3Pledges and grants receivable net for begining year should be revised as 266504”

“| Explanation:| 28Net assets with donor restrictions: should be revised as 266504”

“| Explanation:| Per the profit and Loss the pledges receivable for 2024 is USD $724,765.56. So we could not figure out why entering this could not work and giving error.”

“| Explanation:| Schedule B: The total grant of ORCD in 2023 was reported as USD 238,394 but it should be revised as USD $16,901.16 becuase the earlier figure had been received in 2022.”

“| Explanation:| Payrolll taxes had been reported mistakenly as "0" in 2023 it should be corrected as "USD 9,897.50”

“| Explanation:| 4e. The expenses of ORCD Grant instituational building was reported as USD 78,507.00 for 2023 which needs to be corrected as $105,126.45”

“| Explanation:| Column: The net asset with donor restriction to be corrected as USD 4,133.43”

“| Explanation:| -it should be corrected as $94,464.94 for 2023”

“| Explanation:| 24a - should be corrected as $1,389,087.06 for 2023 filing”

“| Explanation:| Schedule J - Part II _Line 1 should be corrected as $11,950.00 for 2023 filing- - Similarly Schedule J - Part II -- Line 2 should be corrected asshould be corrected as USD $80,514.94 for 2023 filing”

“| Explanation:| it should be corrected as $94,464.94 for 2023 as an inaccurate figure has been reported.”

“| Explanation:| it should be corrected as US$ $578,056.86 for 2023 filing”

“| Explanation:| 6a should be checked as "No" because ORCD Global being a non-profit corporation has no income.”

“| Explanation:| Schedule B - Part. All have mistaken checked as "noncash" but they need to be check as "person"”

“| Explanation:| Part IX.Line 24a. Field expenditures are those which will be spent in Afghanistan for provision of services to beneficiaries as per the project proposal. Field Project Expenditures ORCD -G Country Office in Afghanistan.”

“| Explanation:| Compensation to Dennis Eaton and Qudratullah Nasrat are covered until this line.”