Drcnet Foundation Inc

“Description;Amount^donation processing;718|fulfillment house base fee;2400|bank service charges;300|email accounts;285|internet access;747|telephone;556|computer accessories;125|anti virus services;62|equipment depreciation;1257|government fees;6|miscellaneous general costs;17|directors and officers insurance;3579|liability insurance;1103|property insurance;300|post office box;114|books and research;270|conference and event registrations;493|event speaker lodging;517|staff lodging;4133|miscellaneous travel costs;50|meals during travel;2527|event speaker travel;2241|staff travel;5568|international transaction fees;121|local travel;73|local meals;37|programmatic memberships;385|news and content subscriptions;63|office supplies;57|online meeting services;175|programmatic online services;254|online storage services;440|general use software;172|training;539|workers compensation insurance;286|unpaid salary projected workers comp;1108|payroll service;695|time tracking service;246|financing costs;7736|computer warranties and repairs;300^Total;40055^”

“Description;Amount^roundoff error in liabilities list;3|corrected underestimate of Mett Ausley estate value;-9495|GBP account balance reconciliation entry;-17|reflecting one month health premium prepayment;-759|switched Samsung phone to five year depreciation;-477|equipment value correction;560|entry for remaining CHF cash;-4|EIDL balance correction;113|prepaid property insurance balance reconciliation;-17|ACH processor monthly bill switch to prepaid;10|prepaid online services balance reconciliation;6|prepaid time tracker service balance reconciliation;-19|laptop warranty 2022 reallocation;95|laptop warranty 2022 reallocation;45|laptop accidental damage warranty additiona 2022 reallocation;22|prepaid post office box rental reallocation;-15|general prepaid accounts balance reconciliation;312|Canadian cash remaining from 2017 visit;-3|prepaid workers comp balance reconciliation;37|health premium invoice reallocations;-113|UN Projects Support Fund expenditures;-1582|HRA plan renewal obligation;8000|HRA plan expenditures;-6869|leftover Euro cash;-2|leftover Colombian pesos;-50|Drug Policy Wiki Fund donation;1500|Wiki Fund expenditures;-233|workers comp balance reconciliation;-1|retirement contribution pledge;25000|GBP account balance reconciliation;104|recategorize minimum back pay commitment;-34969|change to expenses due partner org balance;4678|change to expenses due from partner org balance;18|unaccounted;-87|back pay contingency agreement;39819^Total;25610^”

“Description;EOY Amount^Mett Ausley bequest;19635|computer equipment;2505|premium inventory;700|prepaid accounts;1374|travel advance;20|workers comp overpayment;675^Total;24909^”

“Description;EOY Amount^back pay minimum commitment;34969|Drug Policy History Wiki fund;1267|expenses due to partner organization;4678|HRA plan balance;4022|loans from officers;7060|short term loans;10116|UN Projects Support Fund;2965|donor requested retirement contribution;25000|SBA longterm disaster loan;233912^Total;323989^”

“Staff including officers went largely unpaid during 2023, due to the organization's financial circumstances. Some of the shortfall is reported here as a minimum commitment to eventually issue back pay. To increase the likelihood that the organization will be able to attract new funding, and in recognition of the reality of the situation, staff have agreed that the remaining missed pay be considered "aspirational," e.g. contingent on the organization's ability to pay. We included the contingent amount, which totals $39,819, in the expenses section of this return. But because payment of this is contingent, we did not include it in the liabilities section. If this contingent amount does get paid to staff in the future, to the extent possible we will preference use of revenues generated through sponsorships for reports or other work of the organization, or through business revenues if the organization has the opportunity to generate any. Donations made in small amounts, or in exchange for gift items, would be another priority source. Additionally, because even before our funding shortfall, salaries were well below the levels our skills would justifiably draw in the labor market, should the organization become able to grant raises that are closer to or at market levels, while meeting payroll obligations, staff may agree to temporarily accept the difference as offsetting contingent back pay in equal amounts. In all cases, it is understood the organization must honor any agreements made with grantors or other donors as to how funds are expended, and that the organization will act in good faith with regard to donor understandings.”