Be the Transformational Change Fund

Part I, line 16

“Line 24 Other Expenses 26137 The organizations other expenses totaled 26137 for the tax year All expenses are program-related and directly support the organizations mission of advancing equity and economic empowerment for LGBTQIA communities These expenses are itemized as follows Technology Development for Program Services 7700 The organization invested 3500 in the development of OutShine an AI-powered interview coaching web application designed to help LGBTQIA job seekers prepare for employment interviews including the ability to identify and respond to illegal interview questions An additional 4200 was invested in the development of Dorothy AI a community resource navigation tool that connects LGBTQIA individuals with local support services Both platforms are core program offerings operated under the organizations mission Event Production Program Services 10000 Approximately 10000 was spent on event design contestant materials and swag bags in preparation for the Miss International Queen USA 2026 national event scheduled for March 2627 2026 in Atlantic City New Jersey This event is the organizations flagship program and serves as a platform for advocacy visibility and community building for transgender women Because the event was scheduled after the close of this fiscal year these expenses represent advance preparation costs Corresponding event revenue will be recognized in the following fiscal year Videography Services 4000 A 4000 contract deposit was paid to videographers for documentation of the organizations upcoming program event This content supports the organizations public education and awareness efforts and will be used across digital platforms to further its charitable mission This deposit was paid in advance of the event which takes place in the following fiscal year Content Development 2500 The organization incurred approximately 2500 in costs for monthly blog content authoring Published content advances the organizations mission by providing educational resources sharing community stories and promoting program awareness to the public Program-Related Travel 1937 The remaining 1937 was spent on travel expenses related to venue site visits and logistical coordination for the organizations upcoming 2026 program event These trips were necessary to secure and prepare the event venue and manage production details in advance of the March 2026 event date Supplemental Narrative Timing of Program Expenses Relative to Revenue The organizations flagship program event Miss International Queen USA 2026 was scheduled for March 2627 2026 after the close of this fiscal year In accordance with standard accounting practice program expenses necessary to secure and prepare for the event including event design contestant materials venue coordination travel and a videography contract deposit were recognized in the fiscal year in which they were incurred Corresponding event revenue including sponsorships ticket sales and event-related contributions will be recognized in the following fiscal year when the event takes place This timing difference between preparatory expenses and future event revenue is typical for event-driven nonprofit organizations and does not reflect a program deficit Supplemental Narrative Change in Contribution Revenue The organization experienced a year-over-year decline in individual donor contributions This change is attributed to natural donor attrition as well as a deliberate strategic shift toward diversifying revenue sources The organization has expanded its earned revenue through program service offerings including an online salary negotiation training course and new institutional sponsorship partnerships The organization views this transition as a positive step toward long-term financial sustainability while maintaining its commitment to its charitable mission”