Issuu

990

Form

OMB No. 1545-0047

Return of Organization Exempt From Income Tax

2021

Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)

Open to Public Inspection Go to www.irs.gov/Form990 for instructions and the latest information. 20 , 2021, and ending A For the 2021 calendar year, or tax year beginning Check if applicable: Employer identification number C Name of organization FROSTED FACES FOUNDATION INC Do not enter social security numbers on this form as it may be made public.

Department of the Treasury Internal Revenue Service

47-1274069

Address change

Doing business as

Name change

Number and street (or P.O. box if mail is not delivered to street address)

Room/suite

715-574-6320

1448 PINE STREET

Initial return

City or town, state or province, country, and ZIP or foreign postal code

Final return/

Gross receipts $

kAMONA CA 92065

terminated

Name and address of principal officer:

Amended return

SEE ATTACHMENT #1 Tax-exempt status: 14 501(c)(3) I 1 501(c)( ) 4 (insert no.) I I 4947(a)(1) or I I J Website: WWW FRO S TE DFACE S FOUNDAT I ON . ORG Application pending

1X1

Form of organization:

Corporation

Trust

Association

H(a)

Yes Id No

H(b)

Are all subordinates included?

Yes No

527

If "No," attach a list. See instructions.

H(c)

Group exemption number

L Year of formation:

Other NIP

1,806,022

Is this a group return for subordinates?

2014

M State of legal domicile:

uiiiiitcti y

alum

Briefly describe the organization's mission or most significant activities:

TO RESCUE ABANDONED SENIOR DOGS FROM SHELTERS AND EUTHENIZATION AND PROVIDE THEM WITH NECESSARY MEDICAL TREATMENT AND FOSTER OR ADOPTIVE HOMES FOR THE REMAINDER OF THEIR LIVES

NetAssets or Fund Balances

Expenses

Revenue

'Activities &Governance

E Telephone number

if the organization discontinued its operations or disposed of more than 25% of its net assets. 3 aci ". 4 Number of independent voting members of the governing body (Part VI, me 'n 1 )

Total number of individuals employed in calendar year 2021 (Part V, line a)

Check this box

2 3

Number of voting members of the governing body (Part VI, line 1a)

Total number of volunteers (estimate if necessary) a 7a Total unrelated business revenue from Part VIII, column (C), line 1 o b Net unrelated business taxable income from Form 990-1, 13arrINhe

Contributions and grants (Part VIII, line 1h)

Program service revenue (Part VIII, line 2g)

6 7a

3,000

Investment income (Part VIII, column (A), lines 3 4, and 7

6,010

Other revenue (Part VIII, column (A), linesZ6d, 8c, c

6,000

c , and 11e) Total revenue -- add lines 8 through 1,16aist equa "PartVIII, column (A), line 12) • -

13 14

Grants and similar amounts paid (Patileoclumn (A), lines 1-3) Benefits paid to or for members ( IX, cO1u 0 (A), line 4)

Salaries, other compensation, employ e be

16a Professional fundraisingli 7 P

Current Year 1,806,022

Prior Year 1,161,555

lac,.„

1,173,565

1,806,022

80,948

149,549

ts (Part IX, column (A), lines 5-10)

:IX colu n (A), line 11e)

b Total fundraising expenses.column (D), line 25)

28,332

Other expenses (Pa, c6r irnn);*lines 11a-11d, 11f-24e)

897,322

1,182,764

Total expenses-A nes 3--*7-nust equal Part IX, column (A), line 25)

978,270

1,332,313

Revenue less expenses. Subtract line 18 from line 12

195,295

473,709

Part II

1,558,092

End of Year 2,034,865

412,690 1,145,402

1,636,635

Beginning of Current Year

20Totafassets,(Part Xillit% 16) ,01*Pfr NtM4.40w 21 Totalliabilities (eartA, line 26) 041 ,, , ,,' - v• ' 22 Net assets cr,fund balances. Subtract line 21 from line 20

398,230

Sig-nature Block

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.

Sign Here

Signature of officer

Date

KELLY SMI SEK

EXEC DIRECTOR

Type or print name and title Print/Type preparer's name

Paid Preparer Use Only

Preparer's signature

REGINA JOHNSON Firm's name BLOCK ADVISORS Firm's address 5252 BALBOA AVE STE 600 SAN DIEGO CA 92117

May the IRS discuss this return with the preparer shown above? See instructions For Paperwork Reduction Act Notice, see the separate instructions. FDA BWF 990 21 9901 Form Software Copyright 1996 — 2022 HRB Tax Group, Inc.

Date

PTIN Check ll if self-employed 200795367 Firm's EIN

431871840

Phone no.

(858) 279-4747 EX Yes r I No Form

990 (2021)

Form 990 (2021)

Part III

Page

FROSTED FACES FOUNDATION I 47-1274069

Statement of Program Service Accomplishments Check if Schedule 0 contains a response or note to any line in this Part III

Briefly describe the organization's mission:

TO RESCUE ABANDONED SENIOR DOGS FROM SHELTERS AND EUTHANIZATION, AND PROVIDE THEM WITH NECESSARY MEDICAL TREATMENT AND FOSTER OR ADOPTIVE HOMES FOR THE REMAINDER OF THEIR LIVES. 2

Did the organization undertake any significant program services during the year which were not listed on the prior Form 990 or 990-EZ?

El Yes

1:1 Yes

If "Yes," describe these new services on Schedule 0. Did the organization cease conducting, or make significant changes in how it conducts, any program services? If "Yes," describe these changes on Schedule 0.

Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, ' the total expenses, and revenue, if any, for each program service reported.

(Code:

) (Expenses $

including grants of $

) (Revenue $

ncluding *ants

)

SEE ATTACHMENT #2

(Code:

) (Expenses $

4C (Code:

of $

FDA

21 9902

) (Revenue $

including grants of $

4d Other program services (Describe on Schedule 0.) (Expenses $ including grants of $ 4e Total program service expenses BWF 990

(Revenue $

) (Revenue $ Form

990 (2021)

Page

FROSTED FACES FOUNDATION I 47-1274069 Checklist of Required Schedules

Form 990 (2021)

Part IV

Yes

Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A

Is the organization required to complete Schedule B, Schedule of Contributors? See instructions Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to

candidates for public office? If "Yes," complete Schedule C, Part I Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h)

election in effect during the tax year? If "Yes," complete Schedule C, Part II Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part III

N/A

Did the organization maintain any donor advised funds or any similar funds or accounts for which donors

have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If 7

"Yes," complete Schedule D, Part I Did the organization receive or hold a conservation easement, including easements to preserve open space,

the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II

Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"

complete Schedule D, Part III Did the organization report an amount in Part X, line 21, for escrow or custodial account liability, serve as a

custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IV 10

Did the organization, directly or through a related organization, hold assets in donorittricted

endowments or in quasi endowments? If "Yes," complete Schedule D, Part V. If the organization's answer to any of the following questions is "Yes," then completeSchedule D, Parts VI,

VII, VIII, IX, or X, as applicable. a Did the organization report an amount for land, buildings, and equipme complete Schedule D, Part VI 131)ciia9ti

JX, line 10? If "Yes," 11a

b Did the organization report an amount for investments -- other ecurities in Pa ;X, line 12 that is 5% or more art VII of its total assets reported in Part X, line 16? If "Yes," completechedule T5ra ré'in Part X, line 13 that is 5% or more

11b

of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII VRA, Did the organization report an amount for other assets in Pert,Xlire 15 that is 5% or more of its total assets

11c

c Did the organization report an amount for investments

lid

reported in Part X, line 16? If "Yes," complete S1e 4 dule D, Part+IX !liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X Did the organization report an amount for

11e

f Did the organization's separate or consdäted1icaI statements for the tax year include a footnote that addresses the organization's liability for unce 12a Did the organization obtain separ

11f

pos"tions nder FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part X independent audited financial statements for the tax year'? If "Yes," complete

12a

Schedule D, Parts XI and XII b Was the organization include in ngatd, independent audited financial statements for the tax year'? If "Yes," and if the organtion'answered,"No" to line 12a, then completing Schedule D, Parts XI and XII is optional 13

12b

Is the organization aschoiW2ceed in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E

13 14a

1 office, employees, or agents outside of the United States? 14a Did the organi gion maintan> regate revenues or expenses of more than $10,000 from grantmaking, b Did the organization fundrairbusinessi4estment, and program service activities outside the United States, or aggregate

14b

foreign investmeSvalued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If "Yes," complete Schedule F, Parts II and IV Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If "Yes," complete Schedule F, Parts III and IV Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions Did the organization report more than $15,000 total of fundraising event gross income and contributions on

Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II

Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III

15 16

20a Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H b If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return? 21 Did the organization report more than $5,000 of grants or other assistance to any domestic organization or FDA

15 16

20a N/A

20b 21 Form

990 (2021)

FROSTED FACES FOUNDATION I Checklist of Required Schedules (continued)

Form 990 (2021)

Part IV

Page

47-1274069

Yes

Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on

Part IX, column (A), line 2? If "Yes," complete Schedule I, Parts I and III

24a

Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the

organization's current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than 24a $100,000 as of the last day of the year, that was issued after December 31, 2002? If "Yes," answer lines 24b through 24d and complete Schedule K. If "No," go to line 25a b Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? c Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds? d Did the organization act as an "on behalf of issuer for bonds outstanding at any time during the year?

N/A.

24b

N/A

24c

N/A

24d

25a Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I

25a

If "Yes," complete Schedule L, Part I Did the organization report any amount on Part X, line 5 or 22, for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Scheddie L, Part ll Did the organization provide a grant or other assistance to any current or former offic director, trustee, key employee, creator or founder, substantial contributor or employee thereof, a grant selectio itcom ee member, or to a 35% controlled

25b

entity (including an employee thereof) or family member of any of these p-rsalf "Yest omplete Schedule L, Part III

b Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ? 26

Was the organization a party to a business transaction with one of the fdrIrr rvinMarties (see the Schedule L,

Part IV, instructions for applicable filing thresholds, conditions, and xceptions): a A current or former officer, director, trustee, key employee, creator or foun complete Schedule L, Part IV

ubstantial contributor? If "Yes,"

28a

28b

28c 29

X X

conservation contributions? If "Yes," co4piete SChe ule M

Did the organization liquidate, terriiinate, r issolve and cease operations? If "Yes," complete Schedule N, Part I

Did the organization sell, exchang

35a

b A family member of any individual described in line 28V

s,' complete Schedule L, Part IV

C A 35% controlled entity of one or more individuals and ororgani a ons described in line 28a or 28b? If 29 30

"Yes," complete Schedule L, Part IV 4.149 Did the organization receive more than $25,0 In non-cash Contributions? If "Yes," complete Schedule M Did the organization receive contributions o

istorical treasures, or other similar assets, or qualified

r transfer more than 25% of its net assets? If "Yes,"

complete Schedule N, Part II 33

Did the organization own 00%,of an en disregarded as separate from the organization under Regulations

sections 301.7701-2 and 30101-3?'ff "Yes," complete Schedule R, Part I Was the organization relateaito any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, Ill,

or IV, and Part Ohne 1 35a Did the organizatinhaveöbntrolled entity within the meaning of section 512(b)(13)? b If "Yes" line 35a, did the organization receive any payment from or engage in any transaction with a Noo controlled entity Rhin the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 36

35b

Section 501(c)(4rganizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2

Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI Did the organization complete Schedule 0 and provide explanations on Schedule 0 for Part VI, lines llb and

19? Note: All Form 990 filers are required to complete Schedule 0

Part V

Statements Regarding Other IRS Filings and Tax Compliance Check if Schedule 0 contains a response or note to any line in this Part V Yes

la b

FDA

Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable

Enter the number of Forms W-2G included on line la. Enter -0- if not applicable lb Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? 21 9904 BWF 990 Form Software Copyright 1996 —2022 HRB Tax Group, Inc.

0 lc Form

990 (2021)

Page

FROSTED FACES FOUNDATION I 47-1274069 Statements Regarding Other IRS Filings and Tax Compliance (continued)

Form 990 (2021)

Part V 2a

Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return

Yes 6

If at least one is reported on line 2a, did the organization file all required federal employment tax returns?

Note: If the sum of lines la and 2a is greater than 250, you may be required to e-file. See instructions 3a b 4a

3a 3b

Did the organization have unrelated business gross income of $1,000 or more during the year? If "Yes," has it filed a Form 990-T for this year? If "No" to line 3b, provide an explanation on Schedule 0 At any time during the calendar year, did the organization have an interest in, or a signature or other authority over,N /A

a financial account in a foreign country (such as a bank account, securities account, or other financial account)?

b 5a b c 6a

If "Yes," enter the name of the foreign country See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).

5a 5b 5c

Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction? If "Yes" to line 5a or 5b, did the organization file Form 8886-1? Does the organization have annual gross receipts that are normally greater than $100,000, and did the

N/A 6a

organization solicit any contributions that were not tax deductible as charitable contributions?

If "Yes," did the organization include with every solicitation an express statement that such contributions or

gifts were not tax deductible?

7 a b c

N/A

Organizations that may receive deductible contributions under section 170(c). Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?

If "Yes," did the organization notify the donor of the value of the goods or servicesAvided? Did the organization sell, exchange, or otherwise dispose of tangible personal,proprty for which it was

N/A 7c

required to file Form 8282? If "Yes," indicate the number of Forms 8282 filed during the year • • •

f g h 8

.....

• I

" I 7e 7f 7g 7h

n a personal benefit contract? Did the organization receive any funds, directly or indirectly, to pay premiu Did the organization, during the year, pay premiums, directly or irfaktly, on personal benefit contract? If the organization received a contribution of qualified intellectual proper y, id the org ni tion file Form 8899 as required? If the organization received a contribution of cars, boats, airplanes, or ot er hicIes, did the organization file a Form 1098—C?

Sponsoring organizations maintaining donor advisi ifühdsDjd

donor advised fund maintained by the

sponsoring organization have excess business hoIdirat ante during the year?

9 a b 10 a b 11 a b

Sponsoring organizations maintaining don r advisediunds. 9a 9b

Did the sponsoring organization make any able distrib bons under section 4966? lion to a donor, donor advisor, or related person? Did the sponsoring organization make a/

Section 501(c)(7) organizations. Enttir• Initiation fees and capital contributions Incl ded on-Part VIII, line 12 Gross receipts, included on fri99OYPallVllI, line 12, for public use of club facilities • • •

10a 10b

Section 501(c)(12) organi iiojsj Gross income from me Gross income from

shareMlers Po not net amounts due or paid to other sources

11a

11b against amounts due or ivel6from them.) 12a Section 494r O3,1) non-enmpt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041? b If "Yes," enterWarnouritf tax-exempt interest received or accrued during the year • • • • 12b mar /Awe 13 Section`501(c)(29) qualified nonprofit health insurance issuers. \iv a Is the ranizJñ licensed to issue qualified health plans in more than one state? Note: §ehe instructions for additional information the organization must report on Schedule 0. b Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans 13b c Enter the amount of reserves on hand 13c 14a Did the organization receive any payments for indoor tanning services during the tax year? b If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation on Schedule 0 15 Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or

12a 0

13a

14a 14b N/A

excess parachute payment(s) during the year? If "Yes," see the instructions and file Form 4720, Schedule N.

Is the organization an educational institution subject to the section 4968 excise tax on net investment income? If "Yes," complete Form 4720, Schedule 0.

Section 501(c)(21) organizations. Did the trust, any disqualified person, or mine operator engage in any activities that would result in the imposition of an excise tax under section 4951, 4952 or 4953? If "Yes," complete Form 6069.

FDA

21 9905

BWF 990

17 Form

990 (2021)

Part VI

Page 6

FROSTED FACES FOUNDATION I 47-1274069

Form 990 (2021)

Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes on Schedule 0. See instructions.

Check if Schedule 0 contains a response or note to any line in this Part VI Section A. Governing Body and Management Yes la

Enter the number of voting members of the governing body at the end of the tax year If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain on Schedule 0. Enter the number of voting members included on line la, above, who are independent

Did any officer, director, trustee, or key employee have a family relationship or a business relationship with

any other officer, director, trustee, or key employee? Did the organization delegate control over management duties customarily performed by or under the direct

supervision of officers, directors, trustees, or key employees to a management company or other person? Did the organization make any significant changes to its governing documents since the prior Form 990 was filed?

Did the organization become aware during the year of a significant diversion of the organization's assets?

6 7a

Did the organization have members or stockholders?

b 8 a b g

2 3 4

Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? Are any governance decisions of the organization reserved to (or subject to approval by) members,

stockholders, or persons other than the governing body?

Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following: The governing body?

Each committee with authority to act on behalf of the governing body? • .. Is there any officer, director, trustee, or key employee listed in Part V11,470, who nnot be reached at

the organization's mailing address? If "Yes," provide the names and acigire es on Schedule 0

Section B. Policies (This Section B requests information about poliaTiloiT4tired by the Internal Revenue Code.) Yes 10a b 1 la

10a

Did the organization have local chapters, branches, or affiliate If "Yes," did the organization have written policies and procedu es governing the activities of such chapters, 0( tvith the organization's exempt purposes? affiliates, and branches to ensure their operations areconsistenSi

N/A

rise to conflicts? Did the organization regularly and

10b

12a N/A

12b

N/A

12c

sistently.monitor and enforce compliance with the policy? If "Yes,"

describe on Schedule 0 how this was done Did the organization have a itten . whistleblower policy? Did the organization 4bavAMiten document retention and destruction policy?

Did the process for de ermtninvompensation of the following persons include a review and approval by

11a

Has the organization provided a complete copy of this,korm 990 toCall embers of its governing body before filing the form?

b Describe on Schedule 0 the process, if any;Serd by the organization to review this Form 990. Ad0K. 12a Did the organization have a written conflictpf interest policy? If "No," go to line 13 albyees required to disclose annually interests that could give b Were officers, directors, or trustees, ah*d'rey err7c

independent ersons, comparability data, and contemporaneous substantiation of the deliberation and decision? a b

15a 15b

The organization's CEOfEiecutive Director, or top management official Other Officers or key eilIployees of the organization " Ate • If "Yes" o line 15a or 15b, describe the process on Schedule 0. See instructions.

16a

Did the org melon invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxabie entity during the year?

If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its

16a

participation in joint venture arrangements under applicable federal tax law,' and take steps to safeguard the organization's exempt status with respect to such arrangements?

N/A

16b

Section C. Disclosure 17 18

List the states with which a copy of this Form 990 is required to be filed

CA Section 6104 requires an organization to make its Forms 1023 (1024 or 1024-A, if applicable), 990, and 990-1 (section 501(c) (3)s only) available for public inspection. Indicate how you made these available. Check all that apply. Own website Another's website Upon request Other (explain on Schedule 0) Describe on Schedule 0 whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.

State the name, address, and telephone number of the person who possesses the organization's books and records

SEE ATTACHMENT #3 FDA

21 9906

BWF 990

Form 990 (2021)

Part VII

Page

FROSTED FACES FOUNDATION I 4 7 -12 7 4 0 6 9

Form 990 (2021)

Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors Check if Schedule 0 contains a response or note to any line in this Part VII

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization's tax year. List all of the organization's current officers, directors, trustees (whether individuals or organizations), regardless of amount of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid. List all of the organization's current key employees, if any. See the instructions for definition of "key employee." List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee) who received reportable compensation (box 5 of Form W-2, Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations. List all of the organization's former officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations. List all of the organization's former directors or trustees that received, in the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations. See the instructions for the order in which to list the persons above.

fl Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.

vti

Highestcom. wated emplo yee

40.00 x

9 i;:'

(E)

(F)

Reportable Reportable compensation compensation from related from the -,, . organizations 0 ganization T1099-MISC/ (W-2/1099-MISC/ 1099-NEC) 9*-NEC) ‘6 VI

(do not check more than one box, un ess pe son is both an officer and a di ector/trustee) Keyemplo yee

KELLY SMISEK EXECUTIVE DIRECTOR

(D)

Institutional trustee

(B) Average hours per week (list any hours for related organizations below dotted line)

Individual trustee or director

(A) Name and title

46,847

Estimated amount of other compensation from the organization and related organizations

'h,... —

10'

[ i

Form

FDA

21 9907

BWF 990

990 (2021)

Part VII

Page

FROSTED FACES FOUNDATION I 47-1274069

Form 990 (2021)

Section A. Officers, Directors Trustees, Key Employees, and Highest Compensated Employees (continued) (F)

Position (do not check more than one box, un ess person is both an officer and a director/trustee)

(B)

Name and title

Former

Highestcompensated emplo yee

0 F). s:

Keyemployee

Institutional trustee

Individual trustee or director

Average hours per week (list any hours for related organize— tions below dotted line)

(E) Reportable compensation from related organizations (W-2/1099-MISC/ (W-2/1099-MISC) 1099-NEC) 1099-NEC) (D) Reportable compensation from the organization

Estimated amount of other compensation from the organization and related organizations

, .._

lb c

4 6, 847

Subtotal Total from continuation sheets o Part VII, Sec ion A

II. , 10

d 2

4 6 , 847 Total (add lines lb and 1c)^. Total number of individuale(inaudirfbut not limited to those listed above) who received more than $100,000 of Aft reportable compensation,frop the or anization

Did the organizatior:listar 4orrer officer, director, trustee, key employee, or highest compensated employee on Ite la? If "YeVcomplete Schedule J for such individual

For any individual listed

Yes

, N8F448Me

No X

1a, is the sum of reportable compensation and other compensation from the

organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such individual Did any person liSted on line la receive or accrue compensation from any unrelated organization or individual for selit!e'ssre dered to the organization? If "Yes," complete Schedule J for such person Section B. Indepilent Contractors 1 Complete this table for your five highest compensated independent contractors that received more than $100,000 of

compensation from the organization. Report compensation for the calendar year ending with or within the organization's tax year. (A) Name and business address

(B) Description of services

2 FDA

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization BWF 990 21 9908 Form Software Copyright 1996 — 2022 HRB Tax Group, Inc.

Form

990 (2021)

Form 990 (2021)

Part VIII

Page

FROSTED FACES FOUNDATION I 47-1274069

Statement of Revenue Check if Schedule 0 contains a response or note to any line in this Part VIII (A) Total revenue

la Federated campaigns

(B) Related or exempt function revenue

Revenue excluded from tax under sections 512-514

b Membership dues c Fundraising events

lb lc id

Related organizations Government grants (contributions) • • f All other contributions, gifts, grants, &

similar amounts not included above

lf lg

Noncash contributions included in lines la-1f.

1,806,022

h Total. Add lines la-1f Business Code 2a

I All other program service revenue Total. Add lines 2a-2f 3

Investment income (including dividends, interest, and other similar amounts)

Income from investment of tax-exempt bond proceeds Royalties

(i) Real 6a Gross rents b Less: rental expenses c Rental income or (loss)

(ii) Pers,ofirai

' It

6b 6c

Net rental income or (loss)

and sales expenses

7b,

c Gain or (loss) Net gain or (loss) Other Revenue

(i) Securities

7a Gross amount from sales of assets other than inventory b Less: cost or other basis

'471

Yo:

8a Gross income from (not including $ of contributions reported °Vine 1c) See Part!,l ine 18

Less: direMpens

8b Net income or(loss) from fundraising events

0-from gaming activities. 19 b Less: direct expenses

9a 9b _

c Net income or (loss) from gaming activities 10a Gross sales of inventory, less returns and allowances b Less: cost of goods sold

10a

10b Net income or (loss) from sales of inventory Business Code

All other revenue Total. Add lines 11a-11d 12 FDA

Form

990 (2021)

FROSTED FACES FOUNDATION I 47-1274069

Form 990 (2021)

Part IX

Page 10

Statement of Functional Expenses

Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A). Check if Schedule 0 contains a response or note to any line in this Part IX (B) (A) 1 Program service Total expenses , expenses Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21

Do not include amounts reported on lines 6b, 7b, 8b, 9b, and 10b of Part VIII. 1 2

X (C) Management and general expenses

(D) Fundraising expenses

Grants and other assistance to domestic individuals. See Part IV, line 22

Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16

Benefits paid to or for members

Compensation of current officers, directors, trustees, and key employees

11,712

46,845

23,422

85,795

2,809

14,100

7„050

3,525

4,13 8 5

6,932 19,320

6,933

Compensation not included above to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)

7 8

Other salaries and wages Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions)

9 10 11 a b c

Other employee benefits Payroll taxes Fees for services (nonemployees):

27,7340

Management Legal Accounting

39,954

Lobbying Professional fundraising services. See Part IV, line 17 • • • f

Investment management fees Other. (If line 11g amount exceeds 10% of line 25, colu (A), amount, list line 11g expenses on Schedule 0.) • • Advertising and promotion

13 14

Office expenses Information technology

Royalties

16 17

Occupancy Travel Payments of travel or entert *nrnent e penses

for any federal, state, or localspublic officials Conferences, convention ,. and meet ngs Interest

21 22 23 24

26,578

24,647

12,323

45,340

6,162

4,338

974,757 26,578

Payments to affiliates Depreciation, Insuran e

letion, and,amortization

11,289

11,289 8,811

8,811

Other ekiènses. Iternize expenses not covered above. (List 'miscellaneous expenses on line 24e. If "404200'" line 24e amount exceeds 10% of line 25, column (A), amount, list line 24e expenses on Schedule 0.)

All other expenses 25 26

Total functional expenses. Add lines 1 through 24e Joint costs. Complete this line only if the organization

1,332,313

1,203,228

100,753

28,332

reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720) • •

FDA

21 99010

13WF 990

Form

990 (2021)

Form 990 (2021)

Page

FROSTED FACES FOUNDATION I 47-1274069

Check if Schedule 0 contains a response or note to any line in this Part X

I (B) End of year

(A) Beginning of year 1 2 3

Cash -- non-interest-bearing

4 5

Loans and other receivables from any current or former officer, director,

Assets

2 3

11,594

5 .

Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B)

Notes and loans receivable, net

Inventories for sale or use Prepaid expenses and deferred charges

other basis. Complete Part VI of Schedule D.... b Less: accumulated depreciation 11

8 •• 691,981 56,361

10a 10b

12 13

Investments -- program-related. See Part IV, line 11

Intangible assets

Other assets. See Part IV, line 11

Total assets. Add lines 1 through 15 (must equal line 33) .......

18 19 20 21 22

491, ,,.

Accounts payable and accrued expenses Grants payable

. .

Secured mortgages and notes payable tai..... unrelated „ third parties

Unsecured notes and loans payalge to unrelated third parties NstSk Other liabilities (including federal income tax, payables to related third ' parties, and other liabilities ot included on lines 17-24). Complete Part)(

27 28

29 30 31 32 33

22 396,663 23

386,300

25 412,690 26

of Schedule D Total liabilities. Add,lintsOthro, gh 25 Organizations tat ea kir FASVASC 958, check here

19 21

11,930

rector,

trustee, key employee, creator or founderi zubsta tiallontributor, or 35% i controlled entity or family member of any of these persons

2,034,865

0 Ikrof SchØje 0

Escrow or custodial account liability. Complete P Loans and other payables to any current or form r officer,

1, 558, 092 16 16,027 17

101,537

ack

Deferred revenue Tax-exempt bond liabilities

635,620 304,786

590,241 loc 298,958 11

Investments -- publicly traded securities Investments -- other securities. See Part IV, line 11

Liabilities

33,558

10 a Land, buildings, and equipment: cost or

NetAssets or Fund Balances

981,328

controlled entity or family member of any of these persons

trustee, key employee, creator or founder, substantial contributor, or 35%

FDA

635, 335

Savings and temporary cash investments Pledges and grants receivable, net Accounts receivable, net

398,230

and complete linIC27, 284 32, and 33. Net assets Without dorptrestrictions '' ,-... 4s.,vr• Net assets with donor restrictions AI 'V Organizations that do not follow FASB ASC 958, check here ". 'ye Pwi and complete lines 29 through 33. )11.° Capitestock'or trust principal, or current funds Paid-in or capital surplus, or land, building, or equipment fund

, 27 28 0, Pi .t. I i

Retained earnings, endowment, accumulated income, or other funds Total net assets or fund balances

29 30 1,156,995 31 1,156,995 32 1,569,685 33

1,636,635 1,636,635 2,034,865 Form

990 (2021)

Page

FROSTED FACES FOUNDATION I 47-1274069

Form 990 (2021)

Part XI Reconciliation of Net Assets Check if Schedule 0 contains a response or note to any line in this Part XI 1

Total revenue (must equal Part VIII, column (A), line 12)

Total expenses (must equal Part IX, column (A), line 25) Revenue less expenses. Subtract line 2 from line 1

111 2

1,806,022 1,332,313

3 4

1,156,995

473,709

4 5

Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) Net unrealized gains (losses) on investments

Donated services and use of facilities Investment expenses

6 7

Prior period adjustments Other changes in net assets or fund balances (explain on Schedule 0)

5,931

1,636,635

7 8 9 10

Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))

Part XII Financial Statements and Reporting

Check if Schedule 0 contains a response or note to any line in this Part XII 1

Accounting method used to prepare the Form 990:

E Cash

Yes

Accrual lj Other

If the organization changed its method of accounting from a prior year or checked "Other," explain on Schedule 0. 2a Were the organization's financial statements compiled or reviewed by an independent accountant? If "Yes," check a box below to indicate whether the financial statements for the year were compiled or

reviewed on a separate basis, consolidated basis, or both: Separate basis 11 Both consolidated and separate sasis El Consolidated basis

b Were the organization's financial statements audited by an independent accountant? If "Yes," check a box below to indicate whether the financial statements tohyer were audited on a separate basis, consolidated basis, or both: c

trate basis El Consolidated basis El Both consolidatalen Separate basis LIIf "Yes" to line 2a or 2b, does the organization have a committeffat asTEries osponsibility for oversight of the audit, review, or compilation of its financial statements an7electiorM an independent accountant? If the organization changed either its oversight process r select° rocess during the tax year, explain on

N tA.

Schedule 0. 3a As a result of a federal award, was the organization requ red to

ergo an audit or audits as set forth in 3a

the Single Audit Act and OMB Circular A-133? b If "Yes," did the organization undergo the equi ed audit or audits? If the organization did not undergo the nd describe any steps taken to undergo such audits required audit or audits, explain why or<Bchedu FDA

21 99012

BWF 990

Form SoftwaVeopyrighti9-96 - 2022 HRB Tax Group, Inc.

N/A

3b Form

990 (2021)

SCHEDUUEA

2021

Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust. Open to Public Attach to Form 990 or Form 990-EZ. Inspection Go to www.irs.gov/Form990 for instructions and the latest information. Employer identification number

Department of the Treasury Internal Revenue Service

Name of the organization

FROSTED FACES FOUNDATION INC Part I

OMB No. 1545-0047

Public Charity Status and Public Support

(Form 990)

47-1274069

Reason for Public Charity Status. (All organizations must complete this part.) See instructions.

The o ganization is not a private foundation because it is: (For lines 1 through 12, check only one box.)

1 2 3

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i). A school described in section 170(b)(1)(A)(11). (Attach Schedule E (Form 990).) A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii). A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

0 An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section170(b)(1)(A)(iv). (Complete Part II.) A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

6 7

An organization that normally receives a substantial part of its support from a governmental unit or from the general public

described in section 170(b)(1)(A)(vi). (Complete Part II.) A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.) 9U An agricultural research organization described in section 170(b)(1)(A)(ix) operated in conjunction with a land-grant college

or university or a non-land-grant college of agriculture (see instructions). Enter theAlame, city, and state of the college or university:

An organization that normally receives (1) more than 33 1/3% of its support from ,c6rtributions, membership fees, and gross receipts from activities related to its exempt functions, subject to certain exceptions; antl (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable i come (less s ction 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(Complete Part III.)

11 12

An organization organized and operated exclusively to test for aire—sa An organization organized and operated exclusively for the benefit o of one or more publicly supported organizations described in . A* s Check the box on lines 12a through 12d that describes,thelype

ee section 509(a)(4). gram the functions of, or to carry out the purposes

9(a)(1) or section 509(a)(2). See section 509(a)(3). porting organization and complete lines 12e, 12f, and 12g.

11 Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power tgulappoirit or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV,Sections A and B. Type II. A supporting organization su151ne ( ris d or controlled in connection with its supported organization(s), by having Vaik control or management of the sup orting organ ization vested in the same persons that control or manage the supported organization(s). You must co plete P rt IV, Sections A and C.

Type III functionally integrated. 'A Supporting organization operated in connection with, and functionally integrated with, tructions). You must complete Part IV, Sections A, D, and E. Type III non-functionally" ntegr ed. A supporting organization operated in connection with its supported organization(s)

its supported organizatidrV it(se , ,06,0* 4

that is not functiolly integrate . The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instruction0 You must complete Part IV, Sections A and D, and Part V. Check thiAox if the organization received a written determination from the IRS that it is a Type I, Type II, Type III `41ttA, 40' functionally integrated,- or Type III non-functionally integrated supporting organization. 10R* Nqa4Mivile Enter the number of supported organizations Afgr kta Providej e following information about the supported organization(s). Vae104...,

(i)

Name of sup ortedP organization

(ii) EIN

(iii) Type of organization (described on lines 1-10 above (see instructions))

(iv) Is the organization listed h your governing document?

Yes ,

(V) Amount of monetary support (see instructions)

NO Amount of other support (see instructions)

Total

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ

FDA

21 990A1

BWF 993

Schedule A (Form 990) 2021

Part III

Page

FROSTED FACES FOUNDATION I 47-1274069

Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public SunDort Calendar year (or fiscal year beginning in) 1

Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.")

(a) 2017

(b) 2018

(d) 2020

(e) 2021

(f) Total

349,062

870,214

903,736

1,161,55

1,806,02

5,090,589

349,062

870,214

903,736 A

1,161,55

1,806,02

5,090,589

Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose Gross receipts from activities that are not an unrelated trade or business under section 513. • • •

Tax revenues levied for the organization's benefit and either paid to or expended on its behalf

The value of services or facilities furnished by a governmental unit to the organization without charge

Total. Add lines 1 through 5

7a Amounts included on lines 1, 2, and 3 received from disqualified persons

Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year

c Add lines 7a and 7b 8 Public support (Subtract line 7c from line 6 .) .

5 ,, 090 589

Section B. Total Support Calendar year (or fiscal year beginning in) 0. 9 Amounts from line 6 10a

Gross income from interest, dividends, payments received on securities loans, rents, royalties, and income from similar sources

(a) 20;1140141 Atir,2619v

(d) 2020

(e) 2021 1,806,02

(f) Total 5,090,589

34062

0870,214

903,736

1,161,55

6,000

1 I 7,448

7,797

6,010

27,255

6,000

7,448

7,797

6,010

27,255

355,062

877,662

911,533

1,167,56

Unrelated business taxable incom section 511 taxes) from businesSe acquired after June 30, 1975

c 11

Add lines 10a and 10b • Net income from unrelated,•usiness activities not included OW line,)0.11, whether or not the business is-regplarly carried on

Other ince o het inc ude gain or loss from the sale of apital assets (Explain imPart

Total suppOrt. Add lines 9, 10c, 11, and 12.) . .

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here

1,806,02

5,117,844

Section C. Computation of Public Support Percentage 15 16

Public support percentage for 2021 (line 8, column (f), divided by line 13, column (f))

Public support percentage from 2020 Schedule A, Part III, line 15

99.47 % 99.00%

Section D. Computation of Investment Income Percentage 17 18

Investment income percentage for 2021 (line 10c, column (f), divided by line 13, column (f))

Investment income percentage from 2020 Schedule A, Part III, line 17

19a

331/3% support tests -- 2021.1f the organization did not check the box on line 14, and line 15 is more than 331/3%, and line 11 17 is not more than 33 3 %, check this box and stop here. The organization qualifies as a publicly supported organization

b 20 FDA

0 . 53 % 1 . 00 %

frj

331/3% support tests -- 2020. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 331/ 3%, and 16 line 18 is not more than 33 %, check this box and stop here. The organization qualifies as a publicly supported organization Private foundation. If the organization did not check a box on line 14, 19a, oil' 19b, check this box and see instructions BWF 990 21 990A3 Form Software Copyright 1996 — 2022 HRB Tax Group, Inc. Schedule A (Form 990) 2021

Supplemental Financial Statements

SCHEDULE D (Form 990) Department of the Treasury Internal Revenue Service

Complete if the organization answered "Yes" on Form 990, Part IV, line 6, 7, 8, 9, 10, 11a, lib, 11c, 11d, lie, ilf, 12a, or 12b. Attach to Form 990:

Open to Public

Go to www.irs.gov/Form990 for instructions and the latest information.

Name of the organization

Employer identification number

FROSTED FACES FOUNDATION INC Part I

Inspection

47-1274069

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.

(b) Funds and other accounts

(a) Donor advised funds 1 2 3 4 5 6

Total number at end of year Aggregate value of contributions to (during year) Aggregate value of grants from (during year) Aggregate value at end of year Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization's property, subject to the organization's exclusive legal control?

11 Yes

El No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit?

Part II

Yes

Conservation Easements. Complete if the organization answered "Yes" on Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply). Preservation of land for public use (for example, recreation or education) Protection of natural habitat

Preservation of a historically important land area U Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservati easement on the last day of the tax year. a Total number of conservation easements

b Total acreage restricted by conservation easements c Number of conservation easements on a certified historic struct d Number of conservation easements included in (c) acquired aft

n the form of a conservation

nd not on a

historic structure listed in the National Register

Number of conservation easements modified, transferr dt released; extinguished, or terminated by the organization during the tax year

4 5

Number of states where property subject to coniervation e ent is located Does the organization have a written policy d ng the periodic monitoring, inSpection, handling of violations, and enforcement of the coneeNation easements it holds?

Staff and volunteer hours devoted tamonitOring, inspecting, handling of violations, and enforcing conservation easements during the year

Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year

Does each conservation easement (Toned on line 2(d) above satisfy the requireiments of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? 11 Yes I In Part XIII, des,olibe how th organization reports conservation conseation easements in its i revenue and expense statement and balance sheeT iclueeçifapplicable, the text of the footnote to the organization's financial statements that describes the

11 Yes

11 No

organiz ion accounting for conservation easements.

Part Ill

'iOrganizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets. 40'1

Complete if the organization answered "Yes" on Form 990, Part IV, line 8. la If the organiiiiiiin elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide in Part XIII the text of the footnote to its financial statements that describes these items.

b If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items: Revenue included on Form 990, Part VIII, line 1 $ I Assets included in Form 990, Part X $

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the following amounts required to be reported under FASB ASC 958 relating to these items: a Revenue included on Form 990, Part VIII, line 1 $ b Assets included in Form 990, Part X $

Schedule D (Form 990) 2021

Page 2 FROSTED FACES FOUNDATION I 47-1274069 Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Schedule D (Form 990) 2021

Part III 3

Using the organization's acquisition, accession, and other records, check any of the following that make significant use of its collection items (check all that apply):

Public exhibition Scholarly research

Loan or exchange program Other

Preservation for future generations 4

Provide a description of the organization's collections and explain how they further the organization's exempt purpose in Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures, or other similar assets to be sold to raise funds rather than to be maintained as part of the organization's collection?

El Yes

Escrow and Custodial Arrangements.

Part IV

Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21. la

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not

included on Form 990, Part X? b

El Yes

If "Yes," explain the arrangement in Part XIII and complete the following table: Amount

f 2a

Beginning balance

Additions during the year Distributions during the year

id le

Ending balance

U Yes

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability?

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been pr vided on Part XIII

Endowment Funds.

Part V

Complete if the organization answered "Yes" on Form 990, Part IV, n (a) Current year la

(b) Prior year

f Wtwo yea

back

(d) Three years back

(e) Four years back

Beginning of year balance ..

Contributions

Net investment earnings, gains, and losses

I I

Grants or scholarships Other expenditures for facilities and programs f

Administrative expenses..

Atr*

End of year balance 2 a

Provide the estimated percentage of thearrent earend balance (line 1g, column (a)) held as: Board designated or quasi-endowment Permanent endowment O• Term endowment

The percentages on linesW2bfin8 2c should equal 100%. Are there endowment<funds not in the ssession of the organization that are held and administered for the Yes

organization by:

3a(ii)

Related,org=tion ,AW10/ If "Yes" aline 3a(ii are the related organizations listed as required on Schedule R? DescribFin?art Illithe intended uses of the organization's endowment funds.

Part VI

3a(i)

Unrelated etanizations

Ntand4Suildings, and Equipment. Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10. Description of property

la b c d e

Land Buildings Leasehold improvements Equipment

(a) Cost or other basis (investment)

(b) Cost or other basis (other)

504,828 7 0 , 827 1,155 46,989

Other

Total. Add lines la through le. (Column (d) must equal Form 990, Part X, column (B), line 10c.) FDA

21 990D2

BWF 990

(d) Book value

448,467 70,827 1,155 46,989 567,438

Schedule D (Form 990) 2021

FROSTED FACES FOUNDATION I 47-1274069 Reconciliation of Revenue per Audited Financial Statements With Revenue per Return.

Schedule D (Form 990) 2021

Part XI

Page

Complete if the organization answered "Yes" on Form 990, Part IV, line 12a. 1

1 Total revenue, gains, and other support per audited financial statements 2 Amounts included on line 1 but not on Form 990, Part VIII, line 12: a Net unrealized gains (losses) on investments

b Donated services and use of facilities

C Recoveries of prior year grants

Other (Describe in Part XIII.) Add lines 2a through 2d

2d 2e 3

3 Subtract line 2e from line 1 4 Amounts included on Form 990, Part VIII, line 12, but not on line 1: a Investment expenses not included on Form 990, Part VIII, line 7b

b Other (Describe in Part XIII.)

4b 4c

C Add lines 4a and 4b

5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.)

Part XII

Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered "Yes" on Form 990, Part IV, line 12a. 1

1 Total expenses and losses per audited financial statements 2 Amounts included on line 1 but not on Form 990, Part IX, line 25: a Donated services and use of facilities b Prior year adjustments

2a 20,

"OA

C Other losses Other (Describe in Part XIII.)

Add lines 2a through 2d

3 Subtract line 2e from line 1 4 Amounts included on Form 990, Part IX, line 25, but not on line 1: a Investment expenses not included on Form 990, Part VIII, line 7b 4b

b Other (Describe in Part XIII.)

C Add lines 4a and 4b 5 Total expenses. Add lines 3 and 4c. (This must equal F, I'M 990,

Part XIII

Supplemental Information.

;I, !me 18.)

1a and 4; Part IV, lines lb and 2b; Part V, line 4; Part X, line Provide the descriptions required for Part II, lines 3, 5„and 9;P'sa 2; Part XI, lines 2d and 4b; and Part XII, lines 2d andW Also complete this part to provide any additional information.

FDA

21 990D4

BWF 990

Schedule D (Form 990) 2021

SCHEDULE 0 (Form 990) Department of the Treasury Internal Revenue Service

Name of the organization

Supplemental Information to Form 990 or 990-EZ

OMB No. 1545-0047 Complete to provide information for responses to specific questions on Form 990 or 990-EZ or to provide any additional information. Open to Public Attach to Form 990 or Form 990-EZ. Inspection Go to www.irs.gov/Form990 for the latest information. Employer identification number

2021

47-1274069 FROSTED FACES FOUNDATION INC PART IX LINE 24 - OTHER EXPENSES - SEE DETAIL STATEMENT

FDA

Schedule 0 (Form 990) 2021

2021 FORM 990 PRINCIPAL OFFICER NAME AND ADDRESS15

ATTACHMENT 1: FORM 990 PAGE 1, LINE F OPEN TO PUBLIC INSPECTION For calendar year 2021, or tax period beginning Name of Organization

, and ending Employer Identification Number

47-1274069

FROSTED FACES FOUNDATION INC 990, Page 1, Line F

KELLY SMISEK

Principal officer name or Business Name:

448 PINE STREET

Street Address

U.S. Address: Zip code

92065

city

RAMONA

State

Foreign Address City Province or State Country Postal code

FDA

S0822S

21_E012

2021 FORM 990 PART III - STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENT ATTACHMENT 2: FORM 990 PAGE 2, PART III OPEN TO PUBLIC INSPECTION

For calendar year 2021, or tax period beginning

, and ending Employer Identification Number

Name of Organization

47-1274069

FROSTED FACES FOUNDATION INC Part III - Statement of Program Service Accomplishments Code:

Expenses:

including Grants of: Exempt Purpose Achievements

Revenue:

RESCUED SENIOR DOGS AND FOUND FOSTER HOMES FOR THEM

4 R o 0

FDA

S0622S

21_E022

1 2021 FORM 990 BOOKS ARE IN CARE OF ATTACHMENT 3: FORM 990 PAGE 6, PART VI, SECTION C, LINE 20 OPEN TO PUBLIC INSPECTION

, and ending

For calendar year 2021, or tax period beginning

Name of Organization

Employer Identification Number

47-1274069

FROSTED FACES FOUNDATION INC Part VI - Line 20

ANDREW SMISEK

Individual Name Of

Business Name:

1448 PINE STREET

Street Address

U.S. Address:

! Zip code

92065

City

RAMONA

State

Foreign Address City Province or State Country Postal code

(507) 301-8964

Phone Number Fax Number

FDA

S0822S

21_EO7C01

Form

OMB No. 1545-0172

Depreciation and Amortization

4562

2021

(Including Information on Listed Property)

Attachment Sequence No. 179 dentifying number

Attach to your tax return. Go to www.irs.gov/Form4562 for instructions and the latest information. Business or activity to which this form relates

Department of the Treasury Internal Revenue Service (99)

Name(s) shown on return

47-1274069

FROSTED FACES FOUNDATION INC FOR FORM 990 Part I Election To Expense Certain Property Under Section 179 Note: If you have any listed property, complete Part V before you complete Part I. 1 Maximum amount (see instructions) 2 Total cost of section 179 property placed in service (see instructions)

1 2

3 Threshold cost of section 179 property before reduction in limitation (see instructions) 4 Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter -0-

3 4

5 Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter -0-. If married filing separately, see instructions 6

(a) Description of property

(b) Cost (busn. use only)

7 Listed property. Enter the amount from line 29

7 8 Total elected cost of section 179 property. Add amounts in column (c), lines 6 and 7 i 9 Tentative deduction. Enter the smaller of line 5 or line 8 I 10 Carryover of disallowed deduction from line 13 of your 2020 Form 4562 1 11 Business income limitation. Enter the smaller of business income (not less than zero) or ine 5. See instructions. i 12 Section 179 expense deduction. Add lines 9 and 10, but don't enter more than line 11 13 Carryover of disallowed deduction to 2022. Add lines 9 and 10, less line 12

8 9 10 11 12

Note: Don't use Part II or Part III below for listed property. Instead, use Part V. Part II Special Depreciation Allowance and Other Depredation (Doh',Include listed property. See instructions.) 14 Special depreciation allowance for qualified property (other than listed priMety)4VaCed in service during the tax year. See instructions 15 Property subject to section 168(f)(1) election

16 Other depreciation (including ACRS)

Part III

MACRS Depreciation (Don't include Fiste0Wertj/BrajtiFtructions.) ‘ 42ption A

17 MACRS deductions for assets placed in service in tax year bagingfg before 2021 18 If you are electing to group any assets placed in rvice during-the tax year into one or more general asset accounts, check here

Section B — Assets Placed iñ'Ser'idéDurinq 2021 Tax Year Using the General Depreciation System (a) Classification of property 19a b

3-year property

(d) Recovery period

(e) Convention

(f) Method

(g) Depreciation deduction

5-year property

C 7-year property d 10-year property e 15-year prope

f 20-year property frawnema, g 25-year property h

(c)Basis for depr. (b) MonthVid yeirklaceiTin ,(bus iness/investment use 10N.,service, %only --see instructions)

Residertat rent. property

i Nonresidential real property

l g,

Vie

"N .4* 25 yrs. 27.5 yrs. 27.5 yrs. 39 yrs.

S/L MM

S/L

MM MM MM

S/L S/L S/L

Section C — Assets Placed in Service During 2021 Tax Year Using the Alternative Depreciation System 20a Class life b 12-year C 30-year d

40-year

S/L 12 yrs.

S/L

30 yrs.

S/L

40 yrs.

S/L

Part IV Summary (See instructions.) 21 Listed property. Enter amount from line 28 22 Total. Add amounts from line 12, lines 14 through 17, lines 19 and 20 in column (g), and line 21. Enter here and on the appropriate lines of your return. Partnerships and S corporations -- sae instructions 23 For assets shown above and placed in service during the current year, enter the portion of the basis attributable to section 263A costs 23 For Paperwork Reduction Act Notice, see separate instructions. FDA 21 45621 BWF 1040 U Form Software Copyright 1996 — 2022 HRB Tax Group,, Inc.

11,089

Form

4562 (2021)

Form 4562 (2021)

Part V

FROSTED FACES FOUNDATION I 47-1274069

Page

Listed Property (Include automobiles, certain other vehicles, certain aircraft, and property used for entertainment, recreation, or amusement.)

Note: For any vehicle for which you are using the standard mileage rate or deducting lease expense, complete only 24a, 24b, columns (a) through (c) of Section A, all of Section B, and Section C if applicable. Section A — Depreciation and Other Information (Caution: See the instructions for limits for passenger automobiles.) 24a Do you have evidence to support the business/investment use claimed? Yes I I No Yes No 24b If 'Yes," is the evidence written? (e) (i) (c) Busn./ (a) (h) (d) (b) (f) (g) Elected investment Basis for depr. Recovery Method/ Type of property Depreciation Cost or Date placed section 179 (busn./investrnent use in service period Convention (list vehicles first) deduction other basis cost percentage use only) 25 Special depreciation allowance for qualified listed property placed in service during the tax year and used more than 50% in a qualified business use. See instructions 26

Property used more than 50% in a qualified business use:

Property used 50% or less in a qualified business use: %

S/LS/L-

S/L-

Add amounts in column (h), lines 25 through 27. Enter here and on line 21, page 1

Add amounts in column (i), line 26. Enter here and on line 7, page 1

Section B

28 29

Information on Use Si Vehicles

Complete this section for vehicles used by a sole proprietor, partner, or other "more ther5%-ow er," or related person. If you provided vehicles to your employees, first answer the questions in Section C to see if you meet an excepjiono compl ting this section for those vehicles. 30

Total business/investment miles driven during the year (don't include commuting miles)

31 32

Total commuting miles driven during the year

Total miles driven during the year. Add

Was the vehicle available for personal use

&el

during off-duty hours?

fiR

II I

(c)Vi" Vehicle 3

(b) Vehic e 2

(a) Vehicle 1

(e) Vehicle 5

(d) Vehicle 4

(f) Vehicle 6

Total other personal (noncommuting) miles driven i

lines 30 through 32

35 36

Was the vehicle used primarily by a more than 5% owner or related person?. . ,. ....

li-Ye' s

il I

Is another vehicle available for per*irtal,u?

XIC:1

Yes

II II II II II II

Yes

_ I

Yes

I I

II II I

Section C — Oueationefor,EMblovers Who Provide Vehicles for Use by Their Emolovees Answer these questions to determ nelf y

an exception to completing Section B for vehicles used by employees who aren't more than 5%

owners or related persons. See,instructionss, 37 Do you maintain a writteni:tioli6y tialeT' i nent that prohibits all personal use of vehicles, including commuting, by your

Yes

employees? ... 38

Do you maintain-a Written policy statement that prohibits personal use of vehicles, except commuting, by your employees? 'Atitatfio* 'evRtiltAmfie See the in tructions for vehicles used by corporate officers, directors, or 1% or more owners

39 40

Do you trWall use of vehicles by employees as personal use? V00..„ 44 Do you provide-morethan five vehicles to your employees, obtain information from your employees about the use of the

vehicles, and retain the information received? Do you meet the requirements concerning qualified automobile demonstration use? See instructions.

LI II

Note: If your answer to 37, 38, 39, 40, or 41 is "Yes," don't complete Section B for the covered vehicles. Part VI Amortization (a) Description of costs

(b) Date amortization begins

(c)

(d)

Amortizable amount

Code section

Amortization of costs that begins during your 2021 tax year (see instructions):

Amortization of costs that began before your 2021 tax year Total. Add amounts in column (f). See the instructions for where to report 21 45622 BWF 1040 U Form Software Copyright 1996 — 2022 HRB Tax Group, Inc.

44 FDA

(e) (0 Amortization period or Amortization for this year percentage

200 200

43 44 Form

4562 (2021)

2021 DETAIL STATEMENTS

FROSTED FACES FOUNDATION INC 47-1274069

PAGE 1

STATEMENT #1 - OTHER EMPLOYEE BENEFITS (990 EO PG 10 LINE 9A) 2,809

WORKERS COOMPENSATION

2,809

TOTAL CARRIED TO 990 EO PG 10 LINE 9A STATEMENT #2 - OFFICE EXPENSES (990 EO PG 10 LINE 13A) COMPUTER AND INTERNET BANK SERVICE FEES TELEPHONE AND TELECOMMUNICATIONS OTHER BUSINESS EXPENSES ANIMAL SUPPLIES OFFICE SUPPLIES & SOFTWARE SUPPLIES AND MATERIALS DUES MEMBERSHIPS SUBSCRIPTIONS EUIPMENT FOR VET CLINIC POSTAGE AND DELIVERY

2,795 294 2,028 272 6,932 4,100 5,604 845 1,700 77 24,647

TOTAL CARRIED TO 990 EO PG 10 LINE 13 STATEMENT #3 - OCCUPANCY (990 17,434 14,203 780 12,476 191 256

MORTGAGE INTEREST UTILITIES FURNITURE REPAIRS AND MAINTENA SHELTER FEES RENT AND LEASE TOTAL CARRIED TO 9

45,340

10 LINE 16A

lr STATEMENT #4

(990 EO PG 10 LINE 17A) 771 2,664 903

MEALS AUTOMGBE EENSES TRAVEAr'AND MEETINGS

4,338

TOTAL ARRaED TO 990 EO PG 10 LINE 17A STATEMENT #5 - INSURANCE (990 EO PG 10 LINE 23A) TOTAL INSURANCE

8,811

TOTAL CARRIED TO 990 EO PG 10 LINE 23A

FDA

V0616V

8,811

21_LSSTMT

2021 DETAIL STATEMENTS FROSTED FACES FOUNDATION INC 47-1274069

PAGE 2

STATEMENT #6 - MANAGEMENT (990 EO PG 10 LINE 11A(A)) 25,750 1,980

TOTAL PROCESSING FEES EDUCATION SEMINAR AND TRAINING

27,730

TOTAL CARRIED TO 990 EO PG 10 LINE 11A(A) STATEMENT #7 - LEGAL (990 EO PG 10 LINE 11B(A)) 700 9,810 8,810

LICENSES AND PERMITS LEGAL EXPENSES TOTAL INSURANCE

19,320

TOTAL CARRIED TO 990 EO PG 10 LINE 11B(A) STATEMENT #8 - ACCOUNTING (990 EO PG 10 LIN 11C(A)) 4,345 35,609

ACCOOUNTING AND TAX SERVICES VET PAYROLL EXPENSE

39,954

TOTAL CARRIED TO 990 EO PG 10 LIN4 E 11G(A))

STATEMENT #9 - OTHER (990 EO

285 399 252 973,821

ERISA SURETY BOND GROOMING MEDICAL BILLING SERV, S VET EXPENSES TOTAL CARRIED TO

974,757

10 LINE 11G(A)

PAYABLE AND EXP. BEG YR (990-E0 PG 11 LINE 17A) ENDING BEGINNING CREDIT GARD UABLE PAYROLL YABLE

STATEMENT #10

TOTAL GARRDED TO 990-E0 PG 11 LINE 17A..,... STATEMENT #11 - RETAINED EARNINGS ETC. BEG YR (990-E0 PG 11 LINE 32A) ENDING BEGINNING TOTAL NET ASSETS TOTAL CARRIED TO 990-E0 PG 11 LINE 32A

FDA

V0616V

21_LSSTMT

FORM TAXABLE YEAR

California Exempt Organization 199

2021 Annual Information Return Calendar Year 2021 or fiscal year beginning (mm/dd/yyyy) Corporation/Organization name

, and ending (mm/dd/yyyy) California corporation number

FROSTED FACES FOUNDATION INC

3688484 FEIN

Additional information. See instructions.

4 7 -12 7 4 0 6 9 PMB no.

Street address (suite or room)

1448 PINE STREET State

City

RAMONA

92065 Foreign postal code

Foreign province/state/county

Foreign country name

A First return Yes No Amended return Yes No IRC Section 4947(a)(1) trust No _ Yes D Final information return? 00 Dissolved LISurrendered (Withdrawn) El Merged/Reorganized Enter date: (mm/dd/yyyy) • E Check accounting method: (1)N Cash (2)1=I Accrual (3)D Other F Federal return filed? (1) •11 990T (2) •El 990PF (3).0 Sch H (990) (4) Other 990 series G Is this a group filing? See instructions • Yes No H Is this organization in a group exemption Yes No If "Yes," what is the parent's name?

B C

Zip code

I Did the organization have any changes to its guidelines

•0 Yes El No

not reported to the FTB? See instructions

J If exempt under R&TC Section 23701d, has the organization

engaged in political activities? See instructions K Is the organization exempt under R&TC Sec. 23701g?

If "Yes," enter the gross receipts from nonmember sources L Is thelorgantzation a limited liability company? 11114 M Did the7o ganization file Form 100 or Form 109 to rep.ort taxable income? ganizatiOn under audit by the IRS or has heAfOludited in a prior year? federal Form 1023/1024 pending?

•Ei

Yes • Yes

No No

Op Yes El No •I=1 Yes

Yes Yes

No No No

with IRS

Part I

Complete Part I unless not required to file this form. See'General IrifOrmation B and C. 1 2 3

Receipts and Revenues

4 5 6

7 8 Expenses

9 10 11

Filing Fee

12 13 14 15 16

Sign Here

-Plirie 8' Gross sales or receipts from other sources. Fro Side 2, Pkt Gross dues and assessments from members and.affiliat ' Gross contributions, gifts, grants, and similar aAthts received Total gross receipts for filing require entlest. Add ihe through line 3. This line must be completed. If the,resUlt is less than $50,000, see General Information B Cost of goods sold • 5 Cost or other basis, and sales expenses of assets sold • 6 00 Total costs. Add line 5 and.lineZ ' ,4446, Total gross incomev,Sobtrect line"? from line 4 agemeAteFrom Side 2, Part II, line 18 Total expenses atiardisbi es and disbursements. Subtract line 9 from line 8 Excess of recoPsW koVertexo.efit4 Total payments . Use tax.fSee Generalhformation K line 11 is more than line 12, subtract line 12 from line 11 Payments Azeiiif Use tax b alance, If line 12 is more than line 11, subtract line 11 from line 12 1,-04 Penaltiesld interest. See General Information J B•lahce,due. Add line 12 and line 15. Then subtract line 11 from the result

• • •

1 2 3

1,806,022

•

. 1,806,022

'. 7

• • • • • • •

1,806,022 1,332,313 473,709

8 9 10 11 12 13 14 15

0 16

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer is based on all information of which preparer has any knowledge.

I Title

Signature of officer

Check if selfemployed

Date

Preparer's signature Paid Preparer's Firm's name (or yours, if se-employed) Use Only

and address

Firm's FEIN

, BLOCK ADVISORS 5252 BALBOA AVE STE 600 SAN DIEGO CA 92117

BWF 990

-7771

PTIN

ii P0079536 7 431871840 Telephone

8582794747

May the FTB discuss this return with the preparer shown above? See instructions

21 CA1991

Telephone

Date

'EXEC DIRECTOR

el 1 Yes IX1 No

11M1•=11•111M

3651214

Form 199 2021

Side 1

47-1274069

FROSTED FACES FOUNDATION I Part ll

Organizations with gross receipts of more than $50,000 and private foundations regardless of amount of gross receipts -- complete Part ll or furnish substitute information.

Receipts from Other Sources

1 Gross sales or receipts from all business activities. See instructions 2 Interest

• •

3 Dividends

•

4 Gross rents 5 Gross royalties 6 Gross amount received from sale of assets (See instructions)

•

7 Other income. Attach schedule

•

7 8

Total 9 Contributions, gifts, grants, and similar amounts paid. Attach schedule

gross sales or receipts from other sources. Add line 1 through line 7. Enter here and on Side 1, Part, line 1.

Expenses and Disbursements

•

10 Disbursements to or for members 11 Compensation of officers, directors, and trustees. Attach schedule

• 10 • 11

12 Other salaries and wages 13 Interest

• 12 • 13

85,795

14 Taxes

• • • •

14 15

14,100

16 17

11,289 1,174,284

1,332,313

15 Rents 16 Depreciation and depletion (See instructions) 17 Other expenses and disbursements. Attach schedule 18 Total expenses and disbursements. Add line 9 through line 17. Enter here and on Side 1, Part I, line 9 Beciinninq of taxable year Balance Sheet

Assets

End of taxable year

(0)

(a)

1 Cash

(d)

(e) .;

'15,33 -•

2 Net accounts receivable 3 Net notes receivable 4 Inventories

981,328

; ,%;-1,6:11V14 •

, ,o

46,845

•

5 Federal and state government obligations.

,4„

6 Investments in other bonds 7 Investments in stock

.5 ,4:,twv,,,- . • ... _

INK 298,958

, 1

8 Mortgage loans 9 Other investments. Attach schedule • — •

304,786

•

• 691,981

10 a Depreciable assets b Less accumulated depreciation

635,620

56,361 •

11 Land 12 Other assets. Attach schedule

33,558

'`,,,VP''V

113,131

, el.;•••'4,--4!P

2,034,865

1 967,851

13 Total assets

Liabilities and net worth 14 Accounts payable

1,930 • •

15 Contributions, gifts, or grasitl'payable . 16 Bonds and notes payable ...

16,027

... .

.:. .:

386,300

396,663

17 Mortgages payable 18 Other liabilities. Attach 19 Capital stock, or principal fund

• ..,,

20 Paid—in or cap ta surplus. Attach reconciliation. .1k. 21 Retained earnings-or income fund 22 Total liabilities and net worth

1,156,995 1,569,685

•

rk:

•

1,636,635 2,034,865

Schedule M-1 Reconciliation of income per books with income per return Do not complete this schedule if the amount on Schedule L, line 13, column (d), is less than $50,000. 1

Net income per books Federal income tax

7 Income recorded on books this year not included in this return. Attach schedule. •

3 4

Excess of capital losses over capital gains. Income not recorded on books this year. Attach schedule

8 Deductions in this return not charged

Expenses recorded on books this year not deducted in this return. Attach schedule. Total. Add line 1 through line 5

Side 2 Form 199 2021 21 CA1992 BWF 990

against book income this year. Attach schedule 9 Total. Add line 7 and line 8 10 Net income per return. Subtract line 9 from line 6

7771

3652214'

BLOCK AlirA

Advisors •

CLIENT SERVICE AGREEMENT TAX SEASON 2022 - TAX YEAR 2021

WELCOME TO BLOCK ADVISORS® Thank you for choosing BLOCK Advisors®. If you are having your taxes prepared, and you are at a BLOCK Advisorseoffice operated by HRB Tax Group, Inc. ("HRB"), your tax return will be prepared by HRB. If you are at a franchised BLOCK Advisors® office, your return will be prepared by an independently owned and operated franchisee ("Franchisee"). This Client Service Agreement ("CSA") explains what to expect from your tax preparer and from other companies that may provide you products and services, and what is needed from you so they can provide great service. This CSA contains an Arbitration Agreement, the terms I of which are set forth below. If you are having your taxes prepared, your tax preparer will (1) intervielk you to learn details that affect your taxes, and (2) ask you for documents to help accurately record your income, credits or deductions. You agree to provide information related to all products and services you receive, including information that affects your tax situation, and to verify the accuracy of this information. If you discover that you did not provide complete and accur6te information, you agree to file an amended return. Your tax preparer can prepare any amendment for you, but there may be an additional charge. The use and disclosure of information you provide to BLOCK Advisors® is governed by the Privacy Notice provided to you. You may request a copy of our most recent Privacy Notice from any office, or you may access a copy at www.blockadvisors.com. ARBITRATION IF A DISPUTE ARISES ("ARBITRATION AGREEMENT") 1. Scope of Arbitration Agreement. You and the Block Parties agree that all disputes and claims between you and the Block Parties shall be resolved through binding individual arbitration unless you opt out of this Arbitration Agreement using the process explained below. However, to the fullest extent permitted by applicable law, either you or the Block Parties may elect that an individual claim be decided in small claims court, as long as it is brought and maintained as an individualized claim. All issues are for the arbitrator to decide, except that issues relating to the arbitrability evitclea oftisputes t„ and the validity, enforceability, and scope of this Arbitration Agreement, including the interpretation of sections 2, 4 nd 6 elow, shall be decided by a court and not an arbitrator. The terms "Block Parties" or "we" or "us" in this Arbitratio.thgreement include HRB, Emerald Financial Services, LLC, and Franchisee; their direct or indirect parents, subsidiaries, antMilt6tes; and the predecessors, successors, officers, directors, agents, employees, and franchisees of any of them. Them "you" in this Arbitration Agreement includes the business/entity taxpayer and its predecessors, successors, offideTsit ire tors, agents, and employees. Arbitration Opt Out: You may opt out of this Arbitratioti AgreVrmititrivithin 30 days after you sign this CSA by filling out the form at www.hrblock.comigoto/businessoptop , or by irnding a signed letter to Arbitration Opt Out, P.O. Box 32818, Kansas City, MO 64171. The letter should riekidwyp_qpbusinessientity b... name, the name of your authorized representative submitting the opt out, the address of yfir principal place of business, the first five digits of your Arbitration." If you opt out of this Arbitration Federal Employer Identification Number, and the o.rcReject v Agreement, any prior arbitration agreement shall FirTian in force and effect. 2. Commencing Arbitration. You or we 463/1 mmence an arbitration proceeding only if you and we do not reach an agreement to resolve the dispute or claidurinelnformal Resolution Period (defined below). Pre-Arbitration Notice of DIput A party,who intends to seek arbitration must first mail a written Notice of Dispute ("Notice") to the other party. The(Notice to t e Block Parties should be addressed to: Block Advisors- Legal Department, l-rh Block Way, Kansas City, MO 64105. The Notice must be on an individual basis and Attention: Notice of Dispute, On,k el include all of the following: (1) Wcla mant's name, telephone number, and e-mail address; (2) the nature or basis of the dispute or claim; and (3 ,2e . specifit,elief sought. Informal SettlemenrCOnfelence. After the Notice containing all of the information required above is received, within 60 days either partyinay requef a conference to discuss informal resolution of the dispute ("Informal Settlement Conference"). If timely requested, t e I nfAOWna I Settlement Conference will take place at a mutually agreeable time by telephone or video conferenc6You and, o r business representative must both personally participate in a good-faith effort to settle the dispute Aitt. without thrneed to'proceed with arbitration. The requirement of personal participation in an Informal Settlement Conference Ow*. 44 may be waived-o ly fi both you and we agree in writing. Any counsel representing you or us may also participate; however, if you have retained counsel, a signed statement is required by law to authorize the Block Parties to disclose your confidential tax and account records to your counsel. Any applicable statute of limitations will be tolled during the period between the date that either you or we send the other a fully complete Notice, until the later of (1) 60 days after receipt of the Notice; or (2) if a Settlement Conference is timely requested, 30 days after completion of the Settlement Conference (the "Informal Resolution Period"). The parties agree that the existence or substance of any settlement discussions shall not be disclosed. Enforcement of Pre-Arbitration Requirements. A court will have the sole authority to enforce this section 2, including the power to enjoin the filing or prosecution of an arbitration if you or we do not first provide a fully complete Notice and participate in a timely requested Informal Settlement Conference. : 3. How Arbitration Works. Arbitration shall be conducted by the American Arbitration Association ("AAA") pursuant to its Consumer Arbitration Rules or (if applicable) Commercial Arbitration Rules ("AAA Rules"), as modified by this Arbitration Agreement. AAA Rules are available on AAA's website www.adr.org, or by calling AAA at (800) 778-7879. If AAA is unavailable or unwilling to administer the arbitration consistent with this Arbitration Agreement, the parties shall agree to, or the court shall TS22 Client Service Agreement CLIENT COPY

BSCSABLOCKADVISORSCLIENT 10/25/2021

BLOCK

CLIENT SERVICE AGREEMENT

TAX SEASON 2022 - TAX YEAR 2021 Advisors IF select, another arbitration provider. Unless the parties agree otherwise, any arbitration hearing shall take place in the county of your principal place of business. The arbitrator will be either a retired judge or an attorney specifically licensed to practice law in the state of your principal place of business and selected by the parties from the arbitration provider's national roster of arbitrators. The arbitrator will be selected using the following procedure: (1) the arbitration provider will send the parties a list of five candidates meeting this criteria; (2) if the parties cannot agree on an arbitrator from the list, each party shall return its list to the arbitration provider within 10 days, striking up to two candidates, and ranking the remaining candidates in order of preference; (3) the arbitration provider shall appoint as arbitrator the candidate with the highest aggregate ranking; and (4) if for any reason the appointment cannot be made according to this procedure, the arbitration provider will provide the parties a new list of five candidates meeting the above criteria until an appointment can be made. Waiver of Right to Bring Class Action and Representative Claims. All arbitrations shall proceed on an individual basis. The arbitrator is empowered to resolve the dispute with the same remedies available in court, including compensatory, statutory, and punitive damages; attorneys' fees; and declaratory, injunctive, and equitable relief. However, the arbitrator's rulings or any relief granted must be individualized to you and shall not apply to or affect any other client. The arbitrator is also empowered to resolve the dispute with the same defenses available in court, including but not limited to statutes of limitation.You and the Block Parties also agree that each may bring claims against the other in arbitration only in your or their respective individual capacities and in so doing you and the Block Parties hereby waive the right to a trial by jury, to assert or participate in a class action lawsuit or class action arbitration, to assert or participate in a private attorney general lawsuit or private attorney general arbitration, and to assert or participate in any joint or consolidated lawsuit or joint or consolidated arbitration of any kind. If a court decides that applicable law precludes enforcement of any of this section's limitations as to a particular claim or any particular request for a remedy for a claim (such as a request for public injunctive relief), then the parties agree that the particular claim or the particular request for a remedy (and only that particular claim or particular request for a remedy) must remain in court and be severed from any arbitration. No arbitrata shall proceed in any manner as a class action arbitration, private attorney general arbitration, or arbitration involving joint r consolidated claims, unless all parties consent in writing. hearing4ees will be governed by AAA Rules, but if you Arbitration Costs. Payment of all filing, administrative, arbitrator, inform us that you cannot afford to pay your share of the fees, we wiiider advancing those fees on your behalf. In addition, we will reimburse you for your share of the fees at the concIuf eitration (regardless of who wins) so long as (i) you complied with sections 2 and 4 above and section 6 below, ad (ii) eitherthe substance of your claim nor the relief you sought was determined to be frivolous or brought for an improper purpose a measured by the standards set forth in Federal Rule of Civil Procedure 11(b); otherwise, the payment of fee 1llTe gowsned by AAA Rules and you agree to reimburse the Block Parties for all fees advanced on your behalf. Arbitration of Similar Claims. If 25 or more claiT3mit Notices raising similar claims and are represented by the same or coordinated counsel, all of the cases must be resolved in arbitration in stages using staged bellwether proceedings if they are not resolved during the Informal Resolution Period. The parties agree that the individual resolution of claims in arbitration might be delayed if the claims are purstigid in co nection with 25 or more similar claims. In the first stage, the parties shall each select up to 10 cases per side (20 cases tot I) to be filed in arbitration and resolved individually in accordance with this Arbitration Agreement, with each case assignechtb separate arbitrator. In the meantime, no other cases may be filed in arbitration. If the parties are unable to resolve theft ji cases after the conclusion of the first stage bellwether proceeding, each side may 20.1cases total) to be filed in arbitration and resolved individually in accordance with this select up to another 10 case ond stage, no other cases may be filed in arbitration. This process of staged bellwether Arbitration Agreement. Dri;:ing-this \ proceedings shall continueitlil th parties are able to resolve all of the claims, either through settlement or arbitration. If the apply to a claimant's Notice, any statute of limitations applicable to the claims set forth in that filing procedures in this sectio Notice will be tolled from htie the first cases are selected for a bellwether proceeding until the claimant's Notice is selected for a bellwetheri`proceeding, withdrawn, or otherwise resolved. A court will have the sole authority to enforce this section 6 and, If necessary, to enjoinZe filing or prosecution of arbitrations. Other TerkVArbitration Agreement shall be governed by, and interpreted, construed, and enforced in accordance with, the Federal Arbitration Act and other applicable federal law. Except as set forth above in section 4, if any portion of this Arbitration Agreement is deemed invalid or unenforceable, it will not invalidate the remaining portions of the Arbitration Agreement. No arbitration award or decision will have any preclusive effect as to any issues or claims in any dispute, arbitration, or court proceeding where any party was not a named party in the arbitration, unless and except as required by applicable law. THIS AGREEMENT CONTAINS A BINDING MUTUAL ARBITRATION AGREEMENT The undersigned has the authority to sign on behalf of the taxpayer, and understands and voluntarily agrees on your behalf to the terms of the Arbitration Agreement described above, as well as all other terms, conditions and disclosures presented in this CSA.

03/14/2022 Taxpayer's Name

Date

SIGNATURE ON FILE Taxpayer's Representative's Signature

Taxpayer's Representative's Name and Title TS22 Client Service Agreement CLIENT COPY

_BSCSABLOCKADVISORSCLIENT2 10/25/2021