2025-11-11T15:22:40-06:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 3121 W MARCH LN STE 200 STOCKTON CA 952192367 990 2024-01-01 208076166 AMERICA FOR BULGARIA FOUNDATION AMER 8472640954 14007 SOUTH BELL ROAD 172 HOMER GLEN IL 604918463 BOJANA I KOURTEVA CHIEF FINANCIAL OFFICER 8472640954 2025-11-11 1 1 AMY L HENDLEY P01300654 2099556100 2025-11-11 2024 2025-03-06 01:10:19Z NANCY L SCHILLER 14007 SOUTH BELL ROAD 172 HOMER GLEN IL 604918463 146629363 0 X WWW.US4BG.ORG X 2019 DE THE AMERICA FOR BULGARIA FOUNDATION WORKS IN PARTNERSHIP WITH BULGARIANS TO SUPPORT THE COUNTRY'S PRIVATE SECTOR AND RELATED DEMOCRATIC INSTITUTIONS.THE AMERICA FOR BULGARIA FOUNDATION SEEKS TO ENHANCE THE LONGSTANDING LEGACY OF GOODWILL AND FRIENDSHIP BETWEEN THE AMERICAN AND BULGARIAN PEOPLE AND TO PROMOTE UNITED STATES-BULGARIA PEOPLE-TO-PEOPLE CONTACTS. 13 12 3 0 0 0 30 130 0 0 20758807 20789894 -37360 61262 20721477 20851286 32269056 12474083 0 0 3184947 3053561 0 0 0 5039624 4278905 40493627 19806549 -19772150 1044737 459280438 501001329 28942843 24806978 430337595 476194351 X THE AMERICA FOR BULGARIA FOUNDATION SEEKS TO ENHANCE THE LONGSTANDING LEGACY OF GOODWILL AND FRIENDSHIP BETWEEN THE AMERICAN AND BULGARIAN PEOPLE AND TO PROMOTE UNITED STATES-BULGARIA PEOPLE-TO-PEOPLE CONTACTS. 0 0 15223516 12474083 0 THE ABF APPROVED 107 NEW GRANTS DURING THE YEAR ENDED DECEMBER 31, 2024. THESE GRANTS WERE MADE TO ORGANIZATIONS IN BULGARIA AND IN USA WHOSE ACTIVITIES SUPPORT ABF'S MISSION. THE GRANTS WERE IN THE FOLLOWING MAIN AREAS OF INTEREST IN WHICH THE ABF OPERATES: BUSINESS, ENTREPRENEURSHIP AND TECHNOLOGY, BUSINESS ENABLING ENVIRONMENT, DEVELOPING AND RETAINING HUMAN CAPITAL, CULTURAL HERITAGE AND NATURE TOURISM. 15223516 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 27 0 1 3 1 0 1 BU 0 0 0 0 0 0 X 13 12 1 0 1 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 IL X BOJANA KOURTEVA 8472640954 6 MALYOVICA STR SOFIA BU X NANCY L SCHILLER - CEO PRES TREASURER, SECRETARY, DIRECTOR 40.00 X X 456869 0 89204 SUSAN GAIL BUYSKE - CHAIR OF THE BOARD, SECRETARY, DIRECTOR 10.00 X X 35000 0 0 JOHN SCOTT CARPENTER DIRECTOR 2.00 X 30000 0 0 MILENA DRAGIJSKA-DENCHEVA DIRECTOR 2.00 X 0 0 0 MELANIE KIRKPATRICK DIRECTOR 5.00 X 30000 0 0 LYUBOMIR B LOZANOV DIRECTOR 2.00 X 30000 0 0 CHRISTINA LUCAS DIRECTOR 2.00 X 30000 0 0 ANTHONY R MANNO JR DIRECTOR 5.00 X 30000 0 0 HRISTO EMILOV MANOV DIRECTOR (AS OF 07/24) 2.00 X 15000 0 0 CHRIS J MATLON SECRETARY, DIRECTOR 2.00 X X 30000 0 0 RODERICK W MOORE DIRECTOR 2.00 X 30000 0 0 KENNETH D VANDER WEELE DIRECTOR 5.00 X 30000 0 0 DIMITER S VOUTCHEV DIRECTOR 2.00 X 30000 0 0 BOJANA I KOURTEVA CHIEF FINANCIAL OFFICER 40.00 X 211018 0 69992 DESISLAVA N TALIOKOVA EXECUTIVE DIRECTOR 40.00 X 228176 0 1194 SARAH M PERRINE - PROGRAM DIRECTOR, ECONOMICALLY DISADVANTAGED 40.00 X 180810 0 34346 1396873 0 194736 4 0 1 0 INDEPENDENT FRANCHISE PARTNERS GLOBAL EQ 2801 CENTERVILLE ROAD WILMINGTON DE 19808 INVESTMENT MANAGEMENT FEE 256373 WCM INVESTMENT MANAGEMENT LLC 281 BROOKS STREET LAGUNA BEACH CA 92651 INVESTMENT MANAGEMENT FEE 243595 KIRKLAND & ELLIS LLP 300 N LASALLE STREET CHICAGO IL 60654 LEGAL SERVICES 205410 NEPC LLC 255 STATE STREET BOSTON MA 02109 INVESTMENT MANAGEMENT FEE 164734 AXIOM INTERNATIONAL INVESTORS LLC 33 BENEDICT PLACE GREENWICH CT 06830 INVESTMENT MANAGEMENT FEE 137226 6 130 130 9479316 9479316 137088655 125778077 11310578 11310578 11310578 EXCHANGE RATE GAIN/(LOSS) 900099 61262 61262 61262 20851286 0 0 20851156 12474083 12474083 1376453 550581 825872 1374412 1156386 218026 27157 22095 5062 104996 62166 42830 170543 119380 51163 389141 389141 43836 43836 1364755 1364755 169292 88171 81121 268580 268580 95018 95018 102666 102666 262426 262426 434925 116197 318728 10422 5211 5211 442784 442784 60570 10452 50118 PROGRAM RELATED EXPENSE 598170 598170 STAFF DEVELOPMENT 29463 20624 8839 BOOKS & SUBSCRIPTIONS 4827 4827 MEMBERSHIP DUES 2030 2030 19806549 15223516 4583033 0 935836 729833 3198095 28715483 97736 97902 10166651 2115740 8412849 8050911 331320125 330203726 115152461 132960160 163336 243314 459280438 501001329 216364 240617 28726479 24566361 28942843 24806978 X 430337595 476194351 430337595 476194351 459280438 501001329 X 1044737 43490908 1321111 X X 0 1 X 1 0 X 23455 15462 2919 30 130 41996 23455 15462 2919 30 130 41996 41996 10029485 10874763 9497656 7646653 9479316 47527873 47569869 X IN 2019, ABF BEGAN THE PROCESS OF TRANSITIONING FROM 501(C)(3) TO 501(C)(4) STATUS. ALTHOUGH ABF HAS ATTEMPTED TO FILE ITS FORM 990 ON MULTIPLE OCCASIONS CHECKING THE BOX THAT IT IS A 501(C)(4) ORGANIZATION AND HAS PROVIDED MAILED COPIES OF THE FORM 990 TO THE IRS, THE IRS E-FILING SYSTEM HAS NOT BEEN ABLE TO ACCEPT THE RETURNS. ACCORDINGLY, ABF HAS CHECKED THE BOX ON THIS RETURN THAT IT IS A 501(C)(3) ENTITY FOR PURPOSES OF PERMITTING THE FORM TO BE FILED WITH THE IRS, BUT NOTES THAT IT IS A 501(C)(4). 9329051 1592665 7736386 708607 523075 185532 128993 128993 8050911 PRIVATE MUTUAL FUNDS 132268009 F INVESTMENT IN SUBSIDIARY-BULGARIAN CORPORATION 692151 F 132960160 X 64354835 43490908 159092 1218304 44868304 19486531 1364755 1364755 20851286 18498079 56285 56285 18441794 1364755 1364755 19806549 PART X, LINE 2: THE FOUNDATION IS EXEMPT FROM U.S. FEDERAL INCOME TAXES UNDER SECTION 501(C)(4) OF THE U.S. INTERNAL REVENUE CODE. THE FOUNDATION HAD NO UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023. PART XI, LINE 2D - OTHER ADJUSTMENTS: UNREALIZED EXCHANGE RATE LOSS 1,218,304. PART XII, LINE 2D - OTHER ADJUSTMENTS: NON-DEDUCTIBLE COMPANION TRAVEL EXPENSES 56,285. 1 EUROPE 1 32 GRANTMAKING N/A 12474083 EUROPE 0 0 PROGRAM SERVICES LEADERSHIP PROGRAMS AND CULTURAL HERITAGE SITES SUPPORT 598170 EUROPE 0 0 PROGRAM SERVICES ADMINISTRATIVE EXPENSES 2982509 EUROPE 0 0 INVESTMENTS N/A 4783204 EUROPE 0 0 PROGRAM SERVICES INVESTMENTS-EXPENSES 230 1 32 0 0 1 32 20838196 0 20838196 EUROPE SUPPORT FOR A PROJECT THAT AIMS TO IMPROVE THE TEACHING OF COMMUNIST HISTORY AND INCREASE CIVIC EDUCATION 1195310 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE SUPPORT TO A PROJECT FOR PROTECTING QUALITY JOURNALISM 1089518 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE SUPPORT OF MATCHING FUNDS COVERING INDIVIDUAL DONATIONS TO THE AMERICAN UNIVERSITY IN 2024 1000000 ACCRUAL 0 N/A N/A EUROPE SUPPORT FOR EFFECTIVE JUDICIAL SYSTEM TO ENSURE A BUSINESS ENABLING ENVIRONMENT 759660 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE SUPPORT FOR A PROJECT THAT AIMS TO IMPROVE COMMUNICATION ACTIVITIES IN THE NGO SECTOR IN BG 696009 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE SUPPORT FOR THE RESEARCH AND DEVELOPMENT PROGRAM IN THE FIELD OF AI, SCIENCE AND TECHNOLOGY 600000 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE SUPPORT FOR LEADERSHIP TRAINING OF BULGARIANS IN THE UNITED STATES 544456 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE SUPPORT FOR A PROJECT THAT PROVIDES MENTORSHIP AND DEVELOPMENT IN JOURNALISM TO BULGARIAN STUDENTS 456256 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE SUPPORT FOR A PROGRAM DEVELOPING EFFECTIVE VOLUNTEERISM 446978 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE SUPPORT FOR A PROGRAM THAT PROVIDES EQUAL ACCESS TO ENTREPRENEURSHIP SKILLS FOR STUDENTS IN BULGARIA 397364 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE SUPPORT FOR A PROJECT TO FOSTER PRIVATE SECTOR IN BULGARIA BY COLLABORATION BETWEEN THE ENTREPRENEURIAL COMMUNITIES IN THE US AND BULGARIA 350000 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE SUPPORT FOR A PROJECT FOR SUSTAINABLE MODEL TO SUPPORT ACTIVE COMMUNITIES AND LOCAL INITIATIVES 305961 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE SUPPORT FOR A PROJECT TO ENHANCE QUALITY JOURNALISM USING THE ARTIFICIAL INTELLIGENCE (AI) TECHNOLOGY 295567 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE SUPPORT FOR A PROGRAM TO DEVELOP ENTREPRENEURSHIP, BUSINESS, AND LEADERSHIP SKILLS 223762 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE ENTREPRENEURSHIP SUPPORT FOR COMMUNITY DEVELOPMENT OF FAMILIES IN RURAL AREA 207501 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE SUPPORT FOR A PROJECT TO SUPPORT LOCAL COMMUNITIES AND BOOST TOURISM AND BUSINESS DEVELOPMENT IN RURAL AREAS 202145 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE SUPPORT FOR A PROJECT TO FOSTER KNOWLEDGE EXCHANGE AND CROSS-CULTURAL COLLABORATION BETWEEN THE ENTREPRENEURIAL COMMUNITIES IN THE US AND BULGARIA 150000 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE SUPPORT FOR A PROJECT FOR PROVIDING HIGH-SCHOOL EDUCATION TO DISPLACED UKRAINIAN STUDENTS 138186 WIRE TRANSFER 0 N/A N/A EUROPE SUPPORT FOR A PROGRAM TO IMPROVE MATH TEACHERS' PRACTICES THROUGH THE USE OF KHAN ACADEMY AND ENHANCE STUDENTS MATH SKILLS 124382 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE SUPPORT FOR THE ADMINISTRATION AND ORGANIZATION OF THE 3RD EDITION OF THE LEADERSHIP PROGRAM (LEAP III) 105259 WIRE TRANSFER 0 N/A N/A EUROPE SUPPORT FOR A PROJECT THAT AIMS TO DELIVER POLICY CHANGES IN THE HEALTHCARE IN BULGARIA 103320 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE SUPPORT FOR A PROJECT TO BUILD YOUNG AUTHORS AND DEVELOPING THEIR POTENTIAL IN HUMORISTIC JOURNALISM 102269 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE SUPPORT FOR A MASTER'S PROGRAM FOR EDUCATION ON CONTEMPORARY MUSEUM EXHIBITIONS 102063 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE ADMINISTRATIVE SUPPORT FOR MANAGING SELECTION PROCESS AND MONITORING APPROVED PROJECTS UNDER THE 3RD EDITION OF RFP 87743 WIRE TRANSFER 0 N/A N/A EUROPE GENERAL SUPPORT OF AN NGO FOR ITS GROWTH, OPERATIONS AND INSTITUTIONAL CAPACITY 84061 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE SUPPORT FOR A PROJECT APPROVED IN RFP FOR TOURISM DEVELOPMENT IN NORTHWEST BULGARIA AND ALONG THE DANUBE 83832 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE SUPPORT FOR A PROJECT APPROVED IN RFP FOR TOURISM DEVELOPMENT IN NORTHWEST BULGARIA AND ALONG THE DANUBE 82190 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE SUPPORT FOR A PROJECT APPROVED IN RFP FOR TOURISM DEVELOPMENT IN NORTHWEST BULGARIA AND ALONG THE DANUBE 81993 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE SUPPORT FOR A PROJECT APPROVED IN RFP FOR TOURISM DEVELOPMENT IN NORTHWEST BULGARIA AND ALONG THE DANUBE 81532 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE SUPPORT FOR THE ORGANIZATION OF A CONFERENCE AND A SERIES OF PUBLIC EVENTS THEMED ON DEMOCRACY AND THE FALL OF THE BERLIN WALL 78669 WIRE TRANSFER 0 N/A N/A EUROPE SUPPORT FOR A PROJECT APPROVED IN RFP FOR TOURISM DEVELOPMENT IN NORTHWEST BULGARIA AND ALONG THE DANUBE 76102 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE SUPPORT FOR A PROJECT APPROVED IN RFP FOR TOURISM DEVELOPMENT IN NORTHWEST BULGARIA AND ALONG THE DANUBE 66412 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE SUPPORT FOR A PROJECT APPROVED IN RFP FOR TOURISM DEVELOPMENT IN NORTHWEST BULGARIA AND ALONG THE DANUBE 65624 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE SUPPORT FOR A PROJECT FOR THAT SUPPORTS THE JUDICIAL SYSTEM REFORM IN BULGARIA AND BUSINESS ENVIRONMENT 63963 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE SUPPORT FOR A PROGRAM FOR DEVELOPING GREEN INNOVATION, ENTREPRENEURIAL AND E-STEM SKILLS OF SCHOOL STUDENTS 58771 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE SUPPORT FOR A PROJECT FOR DEVELOPMENT OF A MENTORSHIP AND EDUCATION PROGRAM FOR STUDENTS 56465 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE SUPPORT FOR A PROJECT AIMING TO INFORM AND PROMOTE PEDIATRICS AMONG MEDICAL STUDENTS IN BULGARIA 42929 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE SUPPORT FOR A PROJECT TO SUPPORT THE PROFESSIONAL DEVELOPMENT OF YOUNG BULGARIAN JOURNALISTS 42916 WIRE TRANSFER 0 N/A N/A EUROPE SUPPORT A DIGITAL INFRASTRUCTURE FOR A FORMER COMMUNIST CAMP TO ATTRACT TOURISTS IN THE NW BULGARIA 38828 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE SUPPORT FOR A PROJECT TO COVER THE US PRESIDENTIAL ELECTION IN 2024 38364 WIRE TRANSFER 0 N/A N/A EUROPE SUPPORT FOR A PROJECT TO COVER THE US PRESIDENTIAL ELECTION IN 2024 38001 WIRE TRANSFER 0 N/A N/A EUROPE SUPPORT FOR A PROJECT TO COVER THE US PRESIDENTIAL ELECTION IN 2024 36310 WIRE TRANSFER 0 N/A N/A EUROPE SUPPORT FOR A PROJECT FOR DEVELOPING VIDEO LESSONS TO ENHANCE INDEPENDENT JOURNALISM 32301 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE GENERAL SUPPORT 30000 WIRE TRANSFER 0 N/A N/A EUROPE SUPPORT 28335 WIRE TRANSFER 0 N/A N/A EUROPE SUPPORT FOR A PROJECT FOR PUBLISHING A BOOK AND ORGANIZING AN EXHIBITION DEDICATED TO HISTORY 28271 WIRE TRANSFER 0 N/A N/A EUROPE SUPPORT FOR A PROJECT APPROVED IN RFP FOR TOURISM DEVELOPMENT IN NORTHWEST BULGARIA AND ALONG THE DANUBE 27820 WIRE TRANSFER 0 N/A N/A EUROPE SUPPORT FOR A PROJECT APPROVED IN RFP FOR TOURISM DEVELOPMENT IN NORTHWEST BULGARIA AND ALONG THE DANUBE 27503 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE SUPPORT FOR A PROJECT TO PROVIDE PSYCHOSOCIAL SUPPORT AND CARE FOR CHILDREN WITH CANCER AND THEIR FAMILIES 27447 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE SUPPORT FOR A PROJECT TO INCREASE VISIBILITY OF THE BULGARIAN TOURISM SECTOR 27341 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE SUPPORT FOR THE ORGANIZATION OF WORKSHOPS AND COURSES FOR STUDENTS FOR CREATION OF VIDEO GAMES' CONTENT 27296 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE SUPPORT FOR A PROJECT APPROVED IN RFP FOR TOURISM DEVELOPMENT IN NORTHWEST BULGARIA AND ALONG THE DANUBE 26837 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE SUPPORT FOR A PROJECT AIMING TO PROVIDE MEDICAL CHECKS FOR PEOPLE IN DISTANT REGIONS OF THE COUNTRY 26677 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE SUPPORT FOR INCREASING THE CONTENT AND THE PRESENCE OF A BULGARIAN ONLINE MEDIA 26112 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE SUPPORT FOR A PROJECT FOR DEVELOPMENT OF A CULTURAL PROGRAM AND RENOVATION OF ART SPACES 21470 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE SUPPORT FOR A SUMMER CAMP TO PREPARE AND INCREASE STUDENTS' ASTRONOMY KNOWLEDGE 20749 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE SUPPORT FOR A PROJECT TO RAISE AWARENESS FOR DISCRIMINATION PRACTICES AND NON-EQUAL OPPORTUNITIES IN BG 20548 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE SUPPORT FOR A PROJECT TO INSPIRE AND DEVELOP SKILLS IN SPACE TECHNOLOGIES FOR YOUNG BULGARIANS 16649 WIRE TRANSFER 0 N/A N/A EUROPE SUPPORT FOR ORGANIZING AN EVENT FOR THE PRIVATE SECTOR TO RAISE AWARENESS FOR ISSUES THAT CSOS FACE IN BULGARIA 14263 WIRE TRANSFER 0 N/A N/A EUROPE SUPPORT FOR ORGANIZING AN EVENT TO SUPPORT THE CIVIL SOCIETY ORGANIZATIONS IN BULGARIA 14239 WIRE TRANSFER 0 N/A N/A EUROPE SUPPORT FOR A PROJECT FOR THE DEVELOPMENT OF A GUIDE FOR DOCTORS AND PATIENTS WITH BREAST CANCER TO IMPROVE THEIR QUALITY OF LIFE 14124 WIRE TRANSFER 0 N/A N/A EUROPE SUPPORT FOR A PROJECT FOR ORGANIZING A MULTIMEDIA PHOTOGRAPHY EXHIBITION 14116 WIRE TRANSFER 0 N/A N/A EUROPE SUPPORT FOR PRESENTATION OF AN EXHIBITION DEDICATED TO THE DISINFORMATION, FORGERY AND FALSIFICATION IN THE WORLD HISTORY 13965 WIRE TRANSFER 0 N/A N/A EUROPE SUPPORT FOR A PROJECT TO BOOST TOURISM DEVELOPMENT IN NORTHWEST BULGARIA 13938 WIRE TRANSFER 0 N/A N/A EUROPE SUPPORT FOR THE INSTALLATION OF BICYCLE STATIONS ALONG THE DANUBE RIVER AND PROMOTE BIKING TOURISM IN THE AREA 13938 WIRE TRANSFER 0 N/A N/A EUROPE SUPPORT FOR THE PARTICIPATION OF BULGARIAN YOUTH IN THE EUROPEAN INITIATIVE FOR CITIZENSHIP EDUCATION 13914 WIRE TRANSFER 0 N/A N/A EUROPE SUPPORT FOR A COMPETITION FOR YOUNG FILMMAKERS TO DESIGN, PREPARE AND PRESENT A SHORT MOVIE FOR DEMOCRACY 13837 WIRE TRANSFER 0 N/A N/A EUROPE SUPPORT FOR A SUMMER LEADERSHIP ACADEMY FOR YOUTH 13825 WIRE TRANSFER 0 N/A N/A EUROPE SUPPORT FOR A PROJECT THAT AIMS TO INCREASE CIVIC EDUCATION OF THE YOUNG PEOPLE IN BULGARIA 13823 WIRE TRANSFER 0 N/A N/A EUROPE SUPPORT FOR AN EVENT TO MOTIVATE YOUNG BULGARIANS TO CONTINUE EDUCATION AND PROFESSIONAL DEVELOPMENT 13819 WIRE TRANSFER 0 N/A N/A EUROPE SUPPORT FOR ORGANIZATION OF BIKE TOURS THAT TO INCREASE TOURISM DEVELOPMENT IN NORTHWEST BULGARIA 13819 WIRE TRANSFER 0 N/A N/A EUROPE SUPPORT FOR A TRAINING COURSE FOR YOUTH FOR CREATING VIDEO GAMES AND DEVELOPING VR CONTENT 13732 WIRE TRANSFER 0 N/A N/A EUROPE SUPPORT FOR AN INTERACTIVE COOKING CLASS AIMING TO INCREASE AND DEVELOP TOURISM 13663 WIRE TRANSFER 0 N/A N/A EUROPE SUPPORT FOR A PROJECT APPROVED IN RFP FOR TOURISM DEVELOPMENT IN NORTHWEST BULGARIA AND ALONG THE DANUBE 13650 WIRE TRANSFER 0 N/A N/A EUROPE SUPPORT FOR A PROJECT APPROVED IN RFP FOR TOURISM DEVELOPMENT IN NORTHWEST BULGARIA AND ALONG THE DANUBE 13650 WIRE TRANSFER 0 N/A N/A EUROPE SUPPORT FOR A PROJECT APPROVED IN RFP FOR TOURISM DEVELOPMENT IN NORTHWEST BULGARIA AND ALONG THE DANUBE 13650 WIRE TRANSFER 0 N/A N/A EUROPE SUPPORT FOR A PROJECT TO ENRICH THE EDUCATION OF YOUNG HEALTHCARE PROFESSIONALS AND STUDENTS WITH ENTREPRENEURIAL AND LEADERSHIP SKILLS 13611 WIRE TRANSFER 0 N/A N/A EUROPE SUPPORT FOR A MUSIC EVENT THAT AIMS TO PROMOTE THE FREEDOM, DEMOCRACY AND MORAL VALUES AMONG YOUTH IN BULGARIA. 13586 WIRE TRANSFER 0 N/A N/A EUROPE SUPPORT FOR A PROJECT THAT AIMS TO EDUCATE AND ENGAGE YOUTH AND CITIZENS IN BULGARIA IN THE ADVOCACY PROCESS 13528 WIRE TRANSFER 0 N/A N/A EUROPE SUPPORT FOR A PROJECT APPROVED IN RFP FOR TOURISM DEVELOPMENT IN NORTHWEST BULGARIA AND ALONG THE DANUBE 12716 WIRE TRANSFER 0 N/A N/A EUROPE SUPPORT FOR A PUBLIC CAMPAIGN FOR TAX DECENTRALIZATION IN BULGARIA 12134 WIRE TRANSFER AND ACCRUAL 0 N/A N/A EUROPE SUPPORT FOR A PROJECT APPROVED IN RFP FOR TOURISM DEVELOPMENT IN NORTHWEST BULGARIA AND ALONG THE DANUBE 12017 WIRE TRANSFER 0 N/A N/A EUROPE SUPPORT FOR A SPORT EVENT WHERE MONEY ARE RAISED FOR FIGHTING BREAST CANCER 11348 WIRE TRANSFER 0 N/A N/A EUROPE SUPPORT FOR A PROJECT TO PROMOTE FESTIVAL TOURISM AND DEVELOP LOCAL COMMUNITIES IN NORTHWEST BULGARIA 9998 WIRE TRANSFER 0 N/A N/A EUROPE SUPPORT FOR A PROJECT THAT ENABLES LOCAL COMMUNITIES AND BUSINESS TO SUPPORT CHARITABLE CAUSES 8466 WIRE TRANSFER 0 N/A N/A EUROPE SUPPORT FOR A PROGRAM FOR DEVELOPING BUSINESS AND LEADERSHIP SKILLS OF ENTREPRENEURS AND START-UPS 8195 WIRE TRANSFER 0 N/A N/A EUROPE SUPPORT FOR PARTICIPATION IN A CONFERENCE DEDICATED TO INDEPENDENT MEDIA AND INNOVATION IN JOURNALISM 8058 WIRE TRANSFER 0 N/A N/A EUROPE SUPPORT FOR A PROJECT APPROVED IN RFP FOR TOURISM DEVELOPMENT IN NORTHWEST BULGARIA AND ALONG THE DANUBE 7177 WIRE TRANSFER 0 N/A N/A EUROPE SUPPORT FOR ORGANIZATION OF CHARITY EVENTS AND BUSINESS MEETINGS 6095 WIRE TRANSFER 0 N/A N/A EUROPE SUPPORT FOR ORGANIZATION OF AN ANNUAL CHARITY EVENT 5858 WIRE TRANSFER 0 N/A N/A EUROPE SUPPORT FOR THE SUSTAINABILITY OF THE WEBSITE THAT IS USED AS A PLATFORM FOR INDEPENDENT JOURNALISM IN BG 5521 WIRE TRANSFER 0 N/A N/A EUROPE SUPPORT FOR AN EVENT WITH A FOCUS ON THE SUPPORT AND ENHANCEMENT OF CIVIC EDUCATION, POLITICAL AND ECONOMIC ENGAGEMENT OF YOUTH 5267 WIRE TRANSFER 0 N/A N/A EUROPE DISCOUNT ON GRANTS PAYABLE 804203 WIRE TRANSFER 0 N/A N/A 70 22 0 0 1 0 0 0 PART I, LINE 2: THE ABF FOLLOWS POLICIES AND PROCEDURES DESIGNED TO MAXIMIZE THE EFFECTIVENESS OF GRANTS, AS WELL AS ENSURE THE GRANT FUNDS ARE USED FOR AN EXEMPT PURPOSE. THESE POLICIES AND PROCEDURES ARE APPLIED CONSISTENTLY FOR GRANTS IN AND OUTSIDE THE UNITED STATES. ALL GRANTS GO THROUGH A PRE-GRANT INQUIRY PROCESS WHERE THE GRANTEE IS REQUIRED TO PROVIDE EXTENSIVE INFORMATION ON ITS GOVERNANCE PRACTICES, FINANCIAL POLICIES AND PROGRAM ACTIVITIES IN GENERAL, AS WELL AS WITH REGARD TO THE SPECIFIC PROGRAM FOR WHICH IT IS REQUESTING FUNDING. A FORMAL GRANT AGREEMENT IS THEN EXECUTED AND COUNTERSIGNED BY THE GRANTEE AND THE ABF. THE GRANT AGREEMENT SPECIFIES THE AMOUNT OF THE GRANT, GRANT DISBURSEMENT TIMELINE, ANY RESTRICTIONS ON THE GRANT, AS WELL AS THAT THE GRANT FUNDS MUST BE SEPARATELY ACCOUNTED FOR BY THE GRANTEE. GRANTEES MUST REPORT BACK TO THE ABF PRIOR TO RECEIVING RELEASE OF PERIODIC GRANT INSTALLMENT DISBURSEMENTS. THE ABF USUALLY MAKES GRANTS IN SEVERAL INSTALLMENTS TO ENSURE COMPLIANCE WITH PROGRAM, OPERATIONAL AND ACCOUNTING REQUIREMENTS BY THE GRANTEE ORGANIZATION. THE GRANTEES PROVIDE INTERIM OPERATIONAL AND FINANCIAL REPORTS TO THE ABF. THE REPORTS DESCRIBE THE PROGRESS IN ACHIEVING THE GRANT OBJECTIVES AND INCLUDE DETAILED ACCOUNTING OF THE USES OR EXPENDITURES OF ALL GRANT FUNDS. THE PROGRAM DIRECTORS AND THE EVALUATION TEAM OF THE ABF REVIEW THE INTERIM REPORTS AND CONDUCT SITE VISITS TO ENSURE THAT THE PROGRESS INDICATED IN THE REPORTS IS CORRECT. THE ABF FINANCE AND COMPLIANCE FUNCTION REVIEWS THE INTERIM FINANCIAL REPORTS AND SUPPORTING RECORDS, SUCH AS INVOICES AND CONTRACTS. THE GRANTEES PROVIDE A COPY OF AUDITED FINANCIAL STATEMENTS FOR THE ACCOUNTING PERIOD COVERING THE GRANT, IF SUCH ARE AVAILABLE. THE GRANTEES ALSO SUBMIT A WRITTEN REPORT SUMMARIZING THE PROJECT WITHIN TWO MONTHS AFTER COMPLETION OF THE PROJECT IN WHICH THEY INCLUDE A COMPLETE ACCOUNT OF THE EXPENDITURES OF THE GRANT FUNDS AND DETAILED DESCRIPTION OF THE RESULTS AND ACCOMPLISHMENTS OF THE GRANT. THE GRANTEES ARE REQUIRED TO KEEP FINANCIAL RECORDS WITH RESPECT TO EACH GRANT ALONG WITH COPIES OF ANY REPORTS SUBMITTED TO THE ABF FOR AT LEAST TWO YEARS FOLLOWING THE YEAR IN WHICH ALL GRANT FUNDS ARE FULLY EXPENDED. THE ABF AUDIT COMMITTEE AND BOARD OF DIRECTORS EXERCISE OVERSIGHT OVER THE GRANTS DISBURSED THROUGH THE REVIEW OF REPORTS AND PRESENTATIONS BY MANAGEMENT. PART I, LINE 3: GRANTS ARE REPORTED CONSISTENT WITH THE ABF'S FINANCIAL STATEMENTS USING THE ACCRUAL METHOD OF ACCOUNTING. GRANT EXPENDITURES ARE RECOGNIZED IN THE PERIOD THE GRANT AGREEMENT IS SIGNED BY ABF AND THE GRANTEE, PROVIDED THE GRANT IS NOT SUBJECT TO FUTURE CONTINGENCIES. CONDITIONAL GRANTS ARE RECOGNIZED AS GRANT EXPENSE AND AS A GRANT PAYABLE IN THE PERIOD IN WHICH THE GRANTEE MEETS THE TERMS OF THE CONDITIONS. IF PAYMENTS OF THE UNCONDITIONAL PROMISE TO GIVE ARE TO BE MADE TO A RECIPIENT OVER SEVERAL FISCAL PERIODS AND THE RECIPIENT IS SUBJECT ONLY TO ROUTINE PERFORMANCE REQUIREMENTS, A LIABILITY AND AN EXPENSE FOR THE ENTIRE AMOUNT PAYABLE IS RECOGNIZED. INVESTMENT EXPENSES ARE REPORTED CONSISTENT WITH THE ABF'S FINANCIAL STATEMENTS USING THE ACCRUAL METHOD OF ACCOUNTING. SCHEDULE F, PART II, LINE 3: OF THE TOTAL 22 OTHER ORGANIZATIONS REPORTED ON LINE 3, FIVE RECIPIENTS ARE EDUCATIONAL INSTITUTIONS OR CULTURAL INSTITUTIONS AND ONE RECIPIENT IS AN INTERGOVERNMENTAL INSTITUTION. X X X 1 1 X X X 0 0 0 0 0 0 0 0 0 NANCY L SCHILLER - CEO PRES TREASURER, SECRETARY, DIRECTOR 325000 0 75000 0 56869 0 35005 0 54199 0 546073 0 0 0 BOJANA I KOURTEVA CHIEF FINANCIAL OFFICER 190748 0 20000 0 270 0 20416 0 49576 0 281010 0 0 0 DESISLAVA N TALIOKOVA EXECUTIVE DIRECTOR 203176 0 25000 0 0 0 398 0 796 0 229370 0 0 0 SARAH M PERRINE - PROGRAM DIRECTOR, ECONOMICALLY DISADVANTAGED 170000 0 7500 0 3310 0 16306 0 18040 0 215156 0 0 0 PART I, LINE 1A TRAVEL FOR COMPANIONS IS PROVIDED FOR ALL MEMBERS OF THE ABF BOARD OF DIRECTORS. ALL COMPANION TRAVEL SERVES A BONA FIDE BUSINESS PURPOSE AND, THEREFORE, THESE EXPENSES ARE EXCLUDED FROM THE DIRECTORS' TAXABLE INCOME AS A NON-TAXABLE WORKING CONDITION FRINGE BENEFIT. ACCORDINGLY, THE ABF DOES NOT DEDUCT ITS PAYMENTS OF THE DIRECTORS' COMPANION TRAVEL EXPENSE ON ITS TAX RETURN. TAX GROSS-UPS WERE PROVIDED TO ONE UNITED STATES CITIZEN EMPLOYEE WHO WORKS FOR THE ABF ON A FOREIGN ASSIGNMENT BASIS IN SOFIA, BULGARIA. THESE TAX GROSS-UPS, AS PROVIDED BY ABF'S ACCOUNTABLE PLAN, ARE APPROVED BY THE BOARD OF DIRECTORS AND ARE REPORTED AS TAXABLE INCOME ON THE EMPLOYEE'S FORM W-2. A HOUSING ALLOWANCE WAS PROVIDED TO ONE UNITED STATES CITIZEN EMPLOYEE WHO WORKS FOR THE ABF ON A FOREIGN ASSIGNMENT BASIS IN SOFIA, BULGARIA. THE HOUSING ALLOWANCE, AS PROVIDED BY ABF'S ACCOUNTABLE PLAN, IS APPROVED BY THE BOARD OF DIRECTORS AND IS REPORTED AS TAXABLE INCOME ON THE EMPLOYEE'S FORM W-2. PART I, LINE 5 AND PART V, LINE 2A: THE ABF HAS A TOTAL NUMBER OF 32 EMPLOYEES. ONLY THREE WERE INCLUDED IN PART V, LINE 2A, AS THE REMAINDER ARE EMPLOYEES FOR WHOM THE ABF IS NOT REQUIRED TO FILE FORM W-2. FORM 990, PAGE 1, BOX I - TAX EXEMPT STATUS: IN 2019, ABF BEGAN THE PROCESS OF TRANSITIONING FROM 501(C)(3) TO 501(C)(4) STATUS. ALTHOUGH ABF HAS ATTEMPTED TO FILE ITS FORM 990 ON MULTIPLE OCCASIONS CHECKING THE BOX THAT IT IS A 501(C)(4) ORGANIZATION AND HAS PROVIDED MAILED COPIES OF THE FORM 990 TO THE IRS, THE IRS E-FILING SYSTEM HAS NOT BEEN ABLE TO ACCEPT THE RETURNS. ACCORDINGLY, ABF HAS CHECKED THE BOX ON THIS RETURN THAT IT IS A 501(C)(3) ENTITY FOR PURPOSES OF PERMITTING THE FORM TO BE FILED WITH THE IRS, BUT NOTES THAT IT IS A 501(C)(4). FORM 990, PART VI, SECTION A, LINE 2 TWO OF THE MEMBERS OF THE BOARD OF DIRECTORS, CHRIS J. MATLON AND DIMITER S. VOUTCHEV, HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 4 AMERICA FOR BULGARIA FOUNDATION AMENDED ITS BYLAWS TO CLARIFY THE RESPONSIBILITIES OF THE SECRETARY POSITION. THE UPDATED PROVISION STATES THAT WHENEVER THE CORPORATION HAS ONE OR MORE OFFICERS HOLDING THE TITLE OF SECRETARY, EACH SUCH OFFICER SHALL HAVE, AND MAY EXERCISE, ALL OF THE POWERS AND RESPONSIBILITIES OF THE SECRETARY. FORM 990, PART VI, SECTION A, LINE 6 THE AMERICA FOR BULGARIA FOUNDATION WAS ORGANIZED NOT FOR PROFIT AS A NON-STOCK CORPORATION UNDER THE GENERAL CORPORATION LAW OF THE STATE OF DELAWARE ON DECEMBER 16, 2019. THE PERSONS WHO SERVE ON THE BOARD OF DIRECTORS (THE GOVERNING BODY) OF THE ABF ARE THE ONLY MEMBERS OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS OF THE CORPORATION, WHO ALSO CONSTITUTE ITS BOARD OF DIRECTORS, ARE ENTITLED BY THE ABF'S AMENDED AND RESTATED CERTIFICATE OF INCORPORATION TO ELECT PERSONS TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B ARTICLE EIGHT OF THE ABF'S AMENDED AND RESTATED CERTIFICATE OF INCORPORATION PROVIDES THAT: "THE BOARD OF DIRECTORS OF THE CORPORATION SHALL BE DIVIDED INTO THREE CLASSES AS NEARLY EQUAL IN SIZE AS IS PRACTICABLE, HEREBY DESIGNATED CLASS I, CLASS II, CLASS III. THE TERM OF OFFICE OF THE INITIAL CLASS I DIRECTORS SHALL EXPIRE AT THE NEXT SUCCEEDING ANNUAL MEETING OF THE MEMBERS, THE TERM OF OFFICE OF THE INITIAL CLASS II DIRECTORS SHALL EXPIRE AT THE SECOND SUCCEEDING ANNUAL MEETING OF THE MEMBERS, AND THE TERM OF OFFICE OF THE INITIAL CLASS III DIRECTORS SHALL EXPIRE AT THE THIRD SUCCEEDING ANNUAL MEETING OF THE MEMBERS. THE INITIAL CLASS I, CLASS II AND CLASS III DIRECTORS SHALL BE THOSE DIRECTORS DESIGNATED AS SUCH IN ARTICLE NINTH HEREOF. AT EACH ANNUAL MEETING OF THE MEMBERS, DIRECTORS TO REPLACE THOSE OF A CLASS WHOSE TERMS EXPIRE AT SUCH ANNUAL MEETING SHALL BE ELECTED TO HOLD OFFICE UNTIL THE THIRD SUCCEEDING ANNUAL MEETING THEREAFTER AND UNTIL THEIR RESPECTIVE SUCCESSORS SHALL HAVE BEEN DULY ELECTED AND QUALIFIED. IF THE NUMBER OF DIRECTORS IS HEREAFTER CHANGED, ANY NEWLY CREATED DIRECTORSHIPS OR DECREASE IN DIRECTORSHIPS SHALL BE SO APPORTIONED AMONG THE CLASSES AS TO MAKE ALL CLASSES AS NEARLY EQUAL IN NUMBER AS PRACTICABLE. THE ELECTION OF DIRECTORS NEED NOT BE BY WRITTEN BALLOT. ANY DIRECTOR MAY BE REMOVED AT ANY TIME, WITH OR WITHOUT CAUSE, BY A VOTE OF A MAJORITY OF THE MEMBERS. ANY VACANCY OCCURRING ON THE BOARD OF DIRECTORS OF THE CORPORATION MAY BE FILLED BY A MAJORITY OF THE REMAINING MEMBERS OF THE BOARD OF DIRECTORS OF THE CORPORATION, ALTHOUGH LESS THAN A QUORUM, AT ANY MEETING OF THE BOARD OF DIRECTORS OF THE CORPORATION. ANY DIRECTOR ELECTED TO FILL ANY VACANCY ON THE BOARD OF DIRECTORS OF THE CORPORATION SHALL BE ELECTED TO SERVE THE UNEXPIRED TERM OF THE DIRECTORSHIP." FORM 990, PART VI, SECTION B, LINE 11B THE CHIEF FINANCIAL OFFICER (CFO) IS RESPONSIBLE FOR THE PREPARATION AND THE FILING OF THE IRS FORM 990 AND ALL NECESSARY EXTENSIONS. THE FORM IS COMPLETED BY THE FINANCE FUNCTION OF THE ABF. AS PART OF THE PREPARATION PROCESS, ISSUES ARE DISCUSSED WITH OUTSIDE LEGAL AND TAX COUNSEL AND AN EXTERNAL TAX SERVICE CONSULTANT FOR NONPROFIT ORGANIZATIONS. AFTER A REVIEW BY THE CFO, COPIES OF THE FORM ARE PROVIDED TO THE PRESIDENT AND THE EXECUTIVE DIRECTOR OF THE FOUNDATION FOR THEIR REVIEW AND FEEDBACK. A COPY OF THE FORM IS DISTRIBUTED TO THE MEMBERS OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS. DURING A SCHEDULED MEETING OF THE AUDIT COMMITTEE, THE CFO REVIEWS THE FORM WITH THE AUDIT COMMITTEE AND ANY NECESSARY CHANGES ARE MADE. BEFORE THE FORM IS FILED, A COPY OF THE APPROVED FORM IS PROVIDED TO ALL OFFICERS AND DIRECTORS FOR THEIR COMMENTS. THE FORM IS THEN FINALIZED AND SIGNED BY THE PRESIDENT OR THE CFO. AFTER FILING WITH THE IRS, A COPY OF THE SIGNED FORM IS DISTRIBUTED TO ALL DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR THE DIRECTORS, OFFICERS, AND EMPLOYEES OF THE ABF REVIEW THE FOUNDATION'S CONFLICT OF INTEREST POLICY, DISCLOSE ANY CONFLICT NOT PREVIOUSLY DISCLOSED, AND UPDATE THE STATUS OF ANY PREVIOUS CONFLICTS OF INTEREST REPORTED IN PRIOR PERIODS. IN ADDITION, ALL DIRECTORS, OFFICERS, AND EACH EMPLOYEE ANNUALLY SIGN A STATEMENT AFFIRMING THAT HE/SHE HAS READ THE POLICY, AGREES TO COMPLY WITH THE POLICY, AND ACKNOWLEDGES THAT HE/SHE EITHER IS NOT AWARE OF ANY VIOLATIONS OR IS DISCLOSING THEREIN ANY KNOWN VIOLATIONS. THE COMPLETED CONFLICT OF INTEREST POLICY STATEMENTS ARE REVIEWED BY THE CFO, EXECUTIVE DIRECTOR AND PRESIDENT TO DETERMINE WHETHER CONFLICTS EXIST. ACTUAL CONFLICTS ARE REVIEWED WITH THE BOARD OF DIRECTORS. NO MEMBER OF THE BOARD OF DIRECTORS OF THE ABF OR ANY OFFICER OR MANAGEMENT EMPLOYEE OF THE ABF SHALL ORIGINATE, PARTICIPATE IN, OR VOTE ON ANY TRANSACTION INVOLVING THE ABF IN WHICH SUCH PERSON HAS A CONFLICT OF INTEREST. IN PARTICULAR, A DIRECTOR OF THE ABF SHALL RECUSE HIM/HERSELF FROM THE BOARD'S DELIBERATIONS REGARDING ANY MATTER IN WHICH THE DIRECTOR HAS A CONFLICT OF INTEREST UNLESS THE CHAIRMAN OF THE BOARD DETERMINES THAT RECUSAL IS UNNECESSARY IN THE PARTICULAR INSTANCE. IN ADDITION, AN EMPLOYEE SHALL NOT BE THE RESPONSIBLE STAFF PERSON ON A TRANSACTION IN WHICH HE/SHE HAS A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS FOR DETERMINING COMPENSATION FOR THE PRESIDENT, EXECUTIVE DIRECTOR, AND CFO COMPRISES STUDIES OF COMPARATIVE DATA, REVIEW OF FORM 990 FOR OTHER ORGANIZATIONS, APPROVAL BY INDEPENDENT PERSONS, AND ANNUAL REVIEW. THE PROCESS FOR DETERMINING COMPENSATION FOR ALL OTHER EMPLOYEES INCLUDES A MARKET STUDY, ANNUAL REVIEW AND APPROVAL BY THE AUDIT COMMITTEE. THE COMPENSATION FOR THE PRESIDENT, EXECUTIVE DIRECTOR AND CFO AND ALL OTHER EMPLOYEES WAS LAST REVIEWED IN DECEMBER 2024. THE PROCESS AND DECISIONS ARE DOCUMENTED IN THE MINUTES OF THE AUDIT COMMITTEE AND THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE ABF MAKES AVAILABLE FOR PUBLIC INSPECTION ITS GOVERNING DOCUMENTS, CODE OF ETHICS, CONFLICT OF INTEREST POLICY, FRAUD POLICY, AND FINANCIAL STATEMENTS BY PROVIDING COPIES UPON REQUEST. IN ADDITION, THE CODE OF ETHICS AND FINANCIAL STATEMENTS ARE AVAILABLE ON THE ABF'S WEBSITE. PART VII, SECTION A, LINE 1A, COLUMN (D): IN 2024, ABF HAD FOUR DIRECTORS WHO ARE FOREIGN PERSONS AND RECEIVED UNITED STATES SOURCED INCOME, WHICH WAS REPORTED ON FORM 1042-S, AND ALSO REPORTED IN PART VII, SECTION A, LINE 1A, COLUMN (D). FORM 990, PART XI, LINE 9: REVERSED GRANTS EXPENSE 159,092. NON-DEDUCTIBLE COMPANION TRAVEL EXPENSES -56,285. UNREALIZED FOREIGN EXCHANGE LOSS 1,218,304. PART XII, LINE 2C: THE ABF HAS NOT CHANGED THE PROCESS FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS NOR THE SELECTION OF AN INDEPENDENT ACCOUNTANT. ABF PROPERTY EOOD 6 MALYOVICA ST SOFIA BU 1000 PROPERTY MANAGEMENT BU AMERICA FOR BULGARIA FOUNDATION C 7 580215 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0