Hello and welcome back to the craft box. My name is springton today. We're an episode 139 of the wizard 101 death walkthrough Ha ha yeah last episode if you haven't checked it already. We We're in the crystal caves and now we're heading on into ghost Avalon have my Great team up team that literally just found it just finished recording the last one like literally three minutes ago Like might as well team up and see if I can get one now, so don't have to record this later There's two other people waiting, so we're going in boys. Here we go Yeah, I'm actually quite excited Don't think I have enough tc's Six and it will be fine. I Don't like it, but we'll be fine Yeah, you know, I'll be a week cool to one bubble boom. Yeah, here we go Yeah, really need to get more tcs, but I'll do that in between episodes. I will actually write a note of that now tcs There we go fantastic. Okay, look at that. We're all ours Hi guys Let's be nice for once I'm never nice, but you know what we're gonna be nice for once 1.9 hours of this transformation fantastic Let's hit on up here Bump, but I'm but I'm Whoo-hoo. Hello, I don't actually know where we're going, but you know, we will find out Oh, I love so many memories. I love this. Okay. I don't know if they're gonna listen to dialogue, but I am Hello Gamma what errand has Bell Ambrou sent you on this day? I hear that an unsung night has come to Avalon to duel me for sports Fly down to the Armory and see if my armor is ready. Okay first boss already. Yeah, boy Okay, they're obviously not listening to dialogue, which is a slight problem I Said you would oh We all have names That's quite cool. Didn't know that one Okay, I might skip some of the dialogue, but um Yeah, you'll see be quick and be quiet bend the armor a bit more to weaken it That will make sure this friendly duel ends in the king's death. Wait. What was that noise? Smell Ambrose's ally Gamma catch him while I make sure no one else heard us. Where did they go? Oh, there's one of them. Where's the other boy? Where are you going boy?  Please don't leave Why are you going backwards? Wait? Hi, we are over here, huh? What are you doing here? Let's Get on in to be honest. Yeah, let's just go boys. I'll um Yeah, I'll just play it up for scarecrow. Basically. Yeah, ma enough. Yeah, ma. Yep. Good job, Brent Um They are balance we boost on balance. So I'm also not gonna use What's it called? Duck pack. I'll just um, play that for scarecrow just to try and get it quicker. You know how it is Oh, the enemy the sound that it makes kind of funny Oh like hello hello like nice to see you there Yeah, that did not too much. Yeah, not too much. We must have the same resist.  Oh, I love this dungeon so much. I miss I Missed it. I don't know how I missed it, but I missed it. I missed it.  You think you're good. Well You sir, I'm not actually good hydra. Whoa, correct. Whoa, you think you're good. Well, you are apparently crit more like Let okay, good job Well Fizzle unlucky, you think you're good, but you're not how do you feel boy sit down son? Blade me. Oh blade me Then we will add the blade again. Hopefully you forget it. We didn't get it. We did get it actually yay.  Alex a fire sword. I told you she would be just waiting. Hey, sorry my game crashed the minute we got in a lull That's happened to me a lot. Oh good All good.   How much is this gonna do?  Hey there. Hey, you're nice nice to meet you.   I love it just like flying everywhere 360 like Betrayal to have witnessed you should tell King Artorias about it at once Okay, let's hear down. Oh Bum-ba-bum-ba-bum-ba-bum To King Artorias we get so much XP from this That's a hundred and twenty five thousand oh My gosh And we also get an extra 23 just for completing it like would double dipping. Yeah Actually, you're gonna get 50,000 if you do it again I'm don't don't I'm certain it was some Mallory that you saw that is a grave charge of high treason We will have to quit I'll send some nights of the silver rose in the meantime this on song night has been gamma I've heard it said you are something of a duel master Why don't you champion me King Artorias wait you are the King's the champion I did not to plan to pull a feathers from my claws today. Okay. I'm gonna skip some of the dialogue because we're just gonna Apparently just trying to do this quick. So Where are we going? I think it's just down here, right? Yeah, it is boss. Hello. Let's put in some feints Yeah, yeah Do TC TC feints, I probably won't use much, but I'm I probably won't actually use too much But oh hello, you're getting pulled good job. I'm in please be in Nope, not an unlucky Boom, okay. We'll probably just you know, just chill Don't need you don't need prisms anymore. Jeez prisms in 2017. What? Um, yeah, that looks good. I'll probably just double faint the boss and then Be your good Gucci or good Fizzle they fizzle a lot man. I'm lucky.   Yeah boy Yeah boy. Oh Hello snow angel. This is the best spell ever. No Kappa Um, like the taunt at the end fantastic, you know, like Like nothing, so it's like right it's like the best spell because it does nothing I Just takes What is my speech like today who knows That taunt. Oh my god, I'm gonna go for the boss now. I think I think I'm just gonna be yeah I'm pretty sure I'm just gonna go to the boss Obviously works that way with me Whoever taunts me the most all they get hit I'm pretty sure that taunt doesn't even work off the time like I'm pretty sure it was broken Like every time that like I've seen a minion Every time I've seen a minion use taunt it doesn't actually work Like they still just go for me Some sketchy stuff going on there Never use taunt honestly We'll pacify the both of those two just no just no no no no no no just not Don't use them. They're bad They're bad be 80 bad Okay, we are just going to a blade once blade twice and blade thrice and then we should probably hit Just to support, you know just to give some support to the other team you must You gonna like to hit them and hit So yeah, I supported them with the feints and then I got a hit to support It's kind of funny how I think I've taken the least amount of damage and don't have a fortify up I think fortify actually increases the damage you take obviously because both of them have taken so much damage But I haven't done it. Wow tell show that's actually good protected you from 100 damage congrats I'm pretty sure you could have taken it, but that's fine.   What you do fam? I can hit boy. I'll blade I'll just blade and that's cool. I'll blade and I'll hit nice.  He's like dead. I'm really sad for him because he's like He's using basilisk, so that's good. Um, isn't that literally getting all of that hurts? I feel bad because I think I just got my heal as well I'm such a bad person. Maybe for the next bit I'll put up some more hits Not some more hits, some more heals I feel so bad I don't even know what I'm laughing at. I think I feel worse because I'm coughing Oh my god One, two, three, four, one, two Wow, yeah, just use all of my paint. Did I say you could use that? No, that's fine Stun immune?  Just make me look bad. That's cool Ooh, nope, don't make me look bad.  Fire a dragon or meet your volcano? I don't even know what it's called, but we'll just call it volcano for now Oh, correct. Hello. I haven't seen that one for a while How much does this even do? Like is it even good? Oh, that's good Bum bum, there we go. Nice Yay Oh, hello. We know you, boy Let's hit up two, King R, 20 hours You following me? I don't even know. Do I care? Kind of Because we are be a team. We are be a team. Good job. Good England again 11 hour team England from Brent England is obviously my city. I love the jump. It's so good King R Does any insight into where Sir Malory may be found? Hello Hello, Sir Malory is missing. Perhaps my assistant knows where he might be found She should be up in my tower. Can you fetch her? Okay, this is I think the chatting boss. Hello Merle Ambrose's tower That portrait of Merle is kind of funny. Yeah, he's actually young Merle Ambrose, you're not so smart and your protective wards aren't so tough Once I copy these pages, you won't be able to keep me from learning this so-called forbidden knowledge I'll master the horn crown What are you doing here? What did you see? I'm just putting this book away from master Ambrose's all Oh, fine Yeah, we're gonna put in a couple of you Got a- We're just gonna take all of you out because we need to use up pips. We can't have eight or more pips So we need to kind of use up pips really quick Otherwise she mana burns. Yeah boy Except this is seven so automatically get eight because of such a high pip chance Yay! Yay me! Go me! Woohoo!  We are going to- can we faint? I don't know. I'm just gonna, um, bled. I'm just gonna bled. I don't know. I don't know I'm actually really worried because, um, no, she's also deaf. I didn't put it in my presence. Oh well It's fine If I use mask, I could've removed some pips I'm just gonna do it Yeah, no more than eight So rip me Um, I'm just gonna keep randomly doing this just because I can't hurt I can't hurt.  Honestly, I'll just heal. I did put heals in so, um, heal people I'll heal the, um, this guy. I'll heal him when they get a heal Um, can we faint? I don't think we can faint Um, oh, hello. You need a heal Um, you're doing that. I'll keep you just in case Um, I'll, um, do you. Yeah, sure why not Time for a new strategy Oh, just as well he hit Mm-hmm So yeah, cheeky wee thing, if you have eight and you hit, um, you can, um, actually keep- keep your hit So, yeah, that's why Madden's quite cool if you use all your pips, yeah One, two, three, there That actually did a lot.    I don't actually care if I lose all my pips, it's fine I need help What's this, fortify? Of course it is, yes it is, I'm lucky I'll heal you guys, I'll heal him probably We didn't even get a heal, what? No way You don't actually need you, but I'm gonna hurt just because again, why not Time for a new strategy, haha, okay then My pip game is just too good, you know Okay When your pip game is just too good, you know Just gotta deal with it sometimes, I'll just growth for good luck anyway They're gonna do like nothing 205, that's the best crow I think I've ever done Amazing, I think that should be like, best crow ever Amazing, I like him, I'm sorry, I'm like Oh, I did so much, I'm so happy Oh hello, that did so much, I mean that is actually such a cool spell Like, so trolley because like you damage yourself, but like it's I'll um, probably heal next, I'll heal someone next Um, yeah let's just chill for a bit I can, yeah I'll heal next At least I put lots of heals on them, kinda playing more supportive this match Oh look at all these heals, I'll heal you first Just because you're um, good Woo, that sound though, amazing Um, you Literally the emulate spam is real, or for a small like, author, yes What's next, um, I don't actually know if we can heal in the end But she's dead, so it doesn't matter No problem You would feed us to the spiders, wouldn't you Well that's quite a nice deck, I will use that for um, for minions probably Or not for minions, for like when I'm doing sidequests Just for a smaller deck, I don't even know where we're going But we go this way, I want to see Merlambraus because you eat Okay, I don't actually know what's next Um, bum bum bum bum Um, yeah, we will, I don't actually know what he said and I'm kind of upset about that But it's fine, it's fine, we'll go Oop, gotta go this way Okay, that could be rather sexual Oh gold, hello Um, death seraphs Hmm, okay Um, bum bum bum bum, we will take out two of you I mean, yeah, we're just gonna, I could do mess prism, but also let's not Um, yeah, I'm ready to go Let's go, let's go boys Bye Um, okay, you're like low health, that's unfortunate for you Um, I'm so mean Well, please send me help, I need lots of help, I'm so mean to people Fuck, I don't want that blade, dammit Dammit, I don't want that blade Now is not the time for those blades Well, well, I'm just stuck, thank you Here's the, um, support of Hitter I think this is actually the last bit This is the last bit, we've got an intractant talk, so that's cool Nearly done, nearly done, done, done, done, yeah It's actually cool, this is the first battle that everyone's gotten I think first round, so that's good Um, yeah, did we get in first round for the other boss? I don't know, we didn't for more games, I know that, but I'm lucky Oh shit, I forgot they can stun, oh well, it's fine Who cares, who cares Honestly, who cares If I get stunned, it just means more pips for me So, yeah, yeet We'll, um, now Probably blade even though we can't I'll just see if I can enchant things No, we'll remove you and you, we won't use you We will, um, draw to see if we get, nope Still wouldn't get it Good job Um, we will pass Oh yeah, he wasn't stunned, he had a stun show That's right, that's why he can blade But we can't because we're stunned Did I even put in, I don't actually know if I put in the, oh well Well, we'll find out in a bit Bum bum bum bum bum bum bum bum bum bum bum bum bum bum Sir, Mallory This is like our second time fighting him, I'm pretty sure Which is kinda cool Don't need you, I actually could have used you But oh well, well, just do that We'll do that I'll just blade once, probably Maybe twice, who knows Depends what the others do Um, because it's still blending, you see So, might be a bit, but no I just wanna hit to go Just to get debt health back Need debt health Boy I mean, even if I don't kill, like I'll still do decent damage to elisa balance guys That the fire can kill, so I mean, it's a really good team To be honest I'm really pleased with how this turned out Because usually some of the team up teams kinda shit Like not being a judgey, but like they can be kinda shit But um, yeah, this one is pretty good Actually working together, which is good Okay, um, boom, boom, boom Why not let's just hit, you know I mean we'll just hit What are the others gonna do? I don't even know, who knows Singular blade And we're hitting, good job Medusa, yeah More like medus, ma Yup, good job Um, boom, boom Three blades, two feints And a mess of hurt Yup, mess of hurt Yeah boy Nice Boom, boom, boom, boom, boom, boom, boom, boom, boom, boom, boom That actually did a lot considering Like I'm getting full health So, like, gonna do nothing on him Did more than what I did on him That was embarrassing Okay, what is up So they're dead No matter what we do, they're dead Because the other time we'll probably get them if this doesn't So yeah, that's good Bam, bam, bam, bam There we go Lucky here, we killed them all And she did We did it, nice We get it, you just wanna be king It's all about you, isn't it You this, you this, I want this, I want that Amazing TY guys She made it up to level 80 Congrats Congrats Boys, okay Yeah, let's go and talk to Lady of the Lake And see what we need to know Oh my god, that'd be the end of This be nearly the end of Avalon Which is fantastic So next episode we will defeat the pin dragon Which is amazing, can't wait for that So yeah, thank you for watching Next time we'll defeat the pin dragon Give a like and subscribe If you're new, subscribe If you've already been here for a while and you're already subscribed Press the little bell so you know exactly when I post another video And remember, Croft, outside the box


Trick or treat, Dr. Peanut here. So the truth is most of those Halloween treats are actually tricks, tricks you're playing on your body that is, I know, I know, skipping the candy this time of year stinks. And that's where the good news comes in. You don't have to. You just need to be smart about what to eat and what to avoid. With a little attention to labels, you can find treats that aren't a cruel trick on your system but are actually good for your health. Dark chocolate, you know what I say, more bitter, more better. It's especially true when it comes to chocolate. You wanna go for chocolate that's at least 72% cacao. The darker the better. And if you just can't stomach dark chocolate, look for chocolate that's sweetened with stevia instead of sugar and go a little sweeter. Just remember Hershey's special dark bars, you may be thinking about stealing from your kid's Halloween haul are only about 45% cacao. So skip those and stock up on the good stuff just for you. Now how about homemade candy? I've shared one of my favorite homemade candy recipes right here on the YouTube channel. An addictive salted nut chocolate bark. And if you want more candy making inspiration, here are a few more options. Make haystacks out of melted bittersweet chocolate and slivered blanched almonds. Try making truffles with dark chocolate and coconut cream. Make candied pistachios with orange zest and yacon syrup. Honestly, you've got lots of options so I don't want you to feel deprived or to spook your gut bugs. So get creative. And if you've got a favorite recipe, leave it in the comments below. How about fruit? Fruit is nature's candy and it's meant to be enjoyed especially in season. So break out those pomegranates, persimmons, crispy pears, tangerines, they're really good right now. Just remember, a little goes a long way. So go for a serving or two. Not a whole fruit basket's worth. And one other thing about fruit, if it's covered in sugar, it doesn't count as healthy. I've seen a lot of articles saying that caramel apple is the healthiest Halloween treat but that's just not true. That said, if you wanna make an apple a little more festive, try sprinkling it with cinnamon or nutmeg to spice things up. And let me offer one more piece of candy related advice. If you do slip up and eat a Snickers bar this Halloween, don't let that be the start of a week's long sugar binge. Instead, go to bed and make a point to start the next morning right with a glass of vital reds and pre-biothrive. And don't keep that Halloween candy around just in case that never ends well. Because I'm Dr. Gundry and I'm always looking out for you even as Dr. Peanut. Thanks for watching. Click the circular channel icon to subscribe and make sure you don't miss a single video. Click on the left to watch another great video and don't forget to visit my website for more of my best tips. Because I'm Dr. Gundry and I'm always looking out for you.


Hello and welcome to the session in which we would look at a CPA simulation that could appear on the regulation section of the exam. The first thing you want to do when you look at a simulation is what type of simulation am I dealing with?  So it's a computational type of entry simulation. Second, what is the topic of the simulation? Because simulations don't exist by themselves. They cover a particular topic. In that topic, you need to know whether you are taking the multiple choice section or the simulation section. So let's take a look real quick. I mean, if I take a look here, I really don't know except I see Form 1120S. It looks like an S corporation. But let's read real quick. Falcon is a calendar year and S corporation. That's it. I'm dealing with an S corporation type of simulation. So I need to know a few things about S corporation. That's it. At this point, my confidence level should go up. I know my S corporation. I'm using Farhat lectures. My stress level should go down. My confidence level should go up. So let's go ahead and get started. Before we proceed any further, I have a public announcement about my company, Farhat Lectures.com. Farhat Accounting Lectures is a supplemental educational tool that's going to help you with your CPA exam preparation as well as your accounting courses. My CPA material is aligned with your CPA review course, such as Becker, Roger, Wiley, Gleam, Miles. My accounting courses are aligned with your accounting courses, broken down by chapter and topics. My resources consist of lectures, multiple choice questions, true-false questions, as well as exercises. Go ahead. Start your free trial today and answering the questions that we are that we are giving based on this scenario. So we have Falcon Inc as a calendar year S corporation owned equally by two shareholders, Jennifer and Marvin. Falcon reports its income and expenses on the accrual basis of accounting. Okay, they use accrual basis. Falcon has always been an S corporation and has no debt. That makes that makes our life much easier. Falcon's controller has provided for the completion of Falcon's year for 1120 S U.S. income tax return. A copy of the income statement as of year and December 31st, year four, and additional related information is provided in the exhibits above. So simply put, I am giving the income statement. I'm just going to take a look at it real quick. I'm not going to dive into it until I am ready to answer the questions. And I'm giving additional information. Let's take a look what the additional information are. It looks like the triple A account for the company, total distribution, year four, distributed equally, the tax basis of Jennifer, the tax basis of Marvin. That's all that's that's all I'm going to look at now. That's it. Now I'm going to dive into each question separately. So you have been asked to review the document and assist in the preparation of the 1120 for each item in column A, calculate the value and enter it in its associate cell in column B, enter income and gains as positive and losses and expenses as negative. If the answer is zero, enter zero. Great. First question. We need to compute Falcon's year, ordinary income and loss reported on form 1120s. Well, what does that mean? It means I need to compute the taxable, taxable business income, simply put business income that's taxable to the shareholder on form 1120s. How do I do that? Well, I have the income statement. Notice here, I have the income statement. I have the income statement, but this income statement is for financial reporting purposes. It's not for 1120. This income statement is for financial accounting purposes. Well, simply put, what they're asking me is to take this information and turn it into what? Turn it into 1120s. So let's do that. So what do you need to know when you are performing this computation? You need to know the rules. What goes on 1120s and what does not go on 1120s? Simply put, what type of revenues and what type of expenses I am dealing with in order to compute my 1120s. So we're going to go through it step by step to answer this question. Let me just put the calculator on the side so we can see the calculator as well as the computation at the same time. So starting with sales. Well, we're not giving anything. Well, it means the sales is sales for gap, which is this is the income statement and sales for tax cost of goods sold. Is cost of good sold deducted for tax purposes? Yes, unless there's something else is given to us, we deduct cost of goods sold. We have gross profit of 700,000. Good. Let's keep going. Can we deduct our salaries and wages on form 1120s? Of course, you're going to have employees, salaries and wages. Let me see if I can just put this calculator on the side so we can see what's going on at the same time. Give me one second. Yeah, this is better. Give me one moment here. Okay, this is way better. Let me see. Okay. Trying to make sure you can see the computation as I'm doing this. It's hard to, my screen is, my screen is a little bit small. Okay, that's fine. So we have gross income of 700,000 minus salaries and the, salaries and wages of 203 minus 203. That brings us to 497. So far, so good. Everything is the same. Repairs and maintenance. $10,000. Is this deductible? Yes, it is minus $10,000. That's deductible. Depreciation expense. Is this deductible? Do we have depreciation? Yes, we do. It's 8,000. Be careful here. This is the financial accounting financial statement. Let's see what you are told. You are told that the maker's depreciation was 20,000 for year four. Okay, so when you are computing your 1120, you don't use the depreciation for financial accounting purposes. You would use the depreciation for makers and you need to know this, that makers is the depreciation. Therefore, I'm going to deduct $20,000. And this is basically part of your knowledge of Schedule M1, which will work another simulation about Schedule M1. But here, this is, I would say this is a comprehensive computation because they're asking you not only for the 1120S, they're asking you, do you know which items are deductible for tax purposes for the 1120S? Okay, for example, maker's depreciation is a tax depreciation. Okay, let's keep going. Charitable contribution, $5,000. It's deducted for GAP for financial accounting purposes. Would I deduct $5,000 of charitable contribution? Well, I hope you know charitable contribution is a separately stated item. In other words, it's going to be passed to the shareholders separately. Therefore, I don't deduct it when I'm preparing my 1120S. Payroll taxes, do I deduct my payroll taxes? Of course I deduct my payroll taxes. That's a business expense minus 18,000. Penalties and fines, penalties and fines, penalties and fines. Can I deduct penalties and fines for tax purposes? I hope you know this. That's not allowed. Therefore, I don't touch penalties and fines because they are not deductible for tax purposes. But I do have them deducted on my financial statement. That's fine. You can deduct them on your financial statement. You paid for them, but they are not deductible. The IRS, the government, it's not going to give you a deduction for incurring penalties and fines. They will be encouraging you to do so. Therefore, they will not allow it.  Let's keep going. Other income, bank interest income of a thousand. Well, that's income. Well, that's great. Can you include interest income on your 1120S? And the answer is no. This is going to be a separately stated item. Simply put, the interest income, it's going to flow to Jennifer and Morvin. It's not added here. Capital loss on the sale of land. We have a capital loss. It reduced our income by 20,000 for financial accounting purposes. Can we use capital losses on schedule 1120S? And the answer is no. Capital losses are separately stated items, and those capital losses will flow to Jennifer and Morvin. And it's going to be equally 50-50. I'm basically done. Done with what I need to do. Therefore, my ordinary income for the 1120S is 440,000. So what was the deal here? What was the deal? The deal is, do you know your separately stated item and what goes on your schedule 1120S? I would say this is a comprehensive question here. This is like, it's involved a lot here. Okay. Now let's look at number three. Some of Vulcan's year four separately stated items of taxable income and deductible expenses to be reported on schedule 1120S, schedule K, shareholders pro rate, pro rata shares items. So here's what I'm going to tell you. If you don't get number two right, because you don't know your separately stated items, then you don't know your separately stated items. Therefore, you're going to fail number three. And we already identified our separately stated items. Let's go back and look at them one more time. Let's look at the income statement. And those were the charitable contribution separately stated items. You might be saying, how about depreciation? No, the depreciation is not separately stated items. There's a difference between gap depreciation and IRS depreciation, but it's not separately stated item. Charitable contribution it is. Is penalties and fines separately stated items? No, why not? Because even if they give it to you as separately stated items, there's nothing you can do with it. It's not deductible on a personal item. Therefore, it's not. So depreciation it is depreciation. Bank interest income is a thousand. So depreciation 8,000. That's basically an expense. Bank interest income is a revenue. Basically, it's income for the taxpayer. And we have capital loss of 20,000. So if we take 20,000, which is capital loss or 20,000 minus plus minus five, which is minus 25 plus one equal to 24,000, but that's 24,000 of expenses of losses or negative figures. So the separately stated items are total. Remember, because this is negative, I have to put negative 24,000, 24,000, which are what did I do? I netted the loss toward the business interest expense and the charitable contribution is basically a loss as an expense. It's a negative. It's a negative. Okay. Okay. So notice here, the penalties are fines are for late payment of payroll liabilities. It doesn't matter. You cannot deduct them. So notice, if you don't know your separately stated items, you'll be in trouble in this problem, which is if you don't know this, then you don't know anything about corporate S corporation for that matter. Non-deductible expenses. Yes, we know what non-deductible expenses. The non-deductible expenses are the penalties and fines that we incur on the payroll, which is negative. Whoops. Non-deductible expenses, negative 2,000. That's it. Now we're going to compute the company's accumulated adjustment account balance, which is here. Again, this, this, this simulation is quite involved. We need to compute the AAA account, the accumulated adjusted balance. Do you know how to compute the accumulated adjusted balance? Well, we are giving some information about this account. So let's take a look at the additional information here. We are giving the beginning balance of 100,000. This is the beginning AAA for Falcon for the company. Total distribution is 30,000. That's fine. And we are giving the basis of Jennifer and Marvin, but here we're looking at the AAA account. So AAA account, there are certain items that, you know, affect the AAA account. What are they? Like ordinary income, separately stated items, you know, separately stated items. Even non-deductible items will affect the AAA, because the non-deductible, they would reduce your AAA. Although they're not deductible, like fines and penalties. Nevertheless, they affect your AAA. You have less, $2,000 less in fines and penalties, it's going to reduce it. So how do we compute the AAA item? Well, let me pull my calculator and start to go over, go over this information. Again, notice in this exercise, this is a difficult simulation. In a sense, it's not difficult in terms of knowledge. It's difficult because it's everything is connected. So if you get one thing wrong, especially the first question, and you don't know how to answer the first question, it's going to carry over. So starting with the AAA, we have $100,000, the beginning balance, that's giving to us. The ordinary business income for the company was $440,000. We computed, that's the first thing we computed, that's going to increase our AAA. We're up to 540. Now, the separately stated, the separately stated item, we said they're negative 24,000, that those would reduce the AAA. They would reduce the AAA account. You need to know this. Whoops, too many zeros, minus 24. Even the penalties and fines, they will affect the AAA because they did indeed reduce your ability, reduced your earnings. Okay, it's not deductible. That's a different story that your AAA is similar to your retained earning. It reduces your ability to pay dividend. It reduces your earning, negative 2,000. Then also the company made a distribution of 30,000, that's going to also reduce your AAA. All in all, your AAA end up to be 484. What is AAA? It's your beginning balance of the AAA plus any income minus any separately stated item, or sometimes plus some separately stated item, minus any non-deductible expenses minus shareholder distribution. Basically the retained earning, beginning balance plus net income minus withdrawal equal to ending retained earning. Same concept, not same concept, but the AAA computation. You have to know it. You have to know it in details, which is again, for half lectures, I cover this. I have lectures explanation about this. You want to make sure you know this inside out. Now we want to compute the Jennifer, a Jennifer's shareholder basis as of the end of the year. Well, Jennifer, okay, let's take a look at Jennifer. We are giving some information here about Jennifer. Jennifer basis starting at, starting at 60,000, right here. It's given to you the basis. Again, how do you compute the basis? Well, you need to know how to compute the basis inside out. There are certain items that increase the basis, certain items that decrease the basis. How do we do so? Well, we're going to start with 60,000. Well, 60,000 is the beginning basis. The company made 440,000 in ordinary income. What is the share of Jennifer? Jennifer is 50% owner. Therefore, we're going to increase her basis by the ordinary income of her share, which is 220,000. That's done. Also, we reported 24,000 in separately stated items as deductible expenses. What is Jennifer? What is Jennifer's share? 50% of that. But that's going to be a minus 12,000 because those are expenses. Those are not income. 268. Also, we reported 2,000 of non-deductible expenses. Would that be part of the basis? Yes, they would reduce the basis. But 2,000 Jennifer's share is only 1,000. Remember, this is like the K1. So everything is pro rata. And what's the percentage here? 50% for Jennifer. We're not done yet. We made a distribution of $30,000 and distributed equally. What is Jennifer's share of that? 15,000. And how is that going to affect her basis?  And that's going to give Jennifer everything all said and done, a basis of 200 and ending basis of 252,000. Well, can I turn this into a multiple choice? It will be, it will be a difficult multiple choice. If this, if this was a multiple choice, if I asked you to compute Jennifer's basis, giving you this information here, you know, giving you the income statement, tell you to compute the Jennifer's basis, you have to go through ordinary income. You have to know which one is separately and not separately stay random. It will be a long multiple choice. But nevertheless, it's a multiple choice. This simulation is comprehensive as corporation as corporation. And it's understandable. If you don't know your S corporation items, how to compute ordinary income separately stated items, you should not be sitting for the exam. And this is where four half lectures can help you. I can help you understand S corporation inside out. That's what you want to, that's how you face any simulation knowing the topics inside out will help you resolve any simulation because you don't know how they're going to give you the information. If you know the topic, you will do your best then at least you have the key. The knowledge is the key to solve the simulation. If you are not competent with that knowledge, then you can't, you can't do it. I'm always here for you. Good luck, study hard, and of course, stay safe.


What's going on everyone? Sam here with late in sports cards ripping 22 penini flawless baseball hobby one box break number 26 random left side serial numbers. Here's a look again at your random results As always you can find these on the websites under the results tab as well as the link that's in chat So good luck everybody again. The results are posted at just like that. I'm gonna go ahead and sort them Um, so it makes it easier for me, but uh, let's get going. Good luck here everybody Yeah, I gotta get mosaic football or mosaic football mosaic basketball filled up. We got three, uh, four box py t's Uh, you can snag pretty solid teams for relatively cheap and like in comparison to a half case in a full case Uh, so we got a couple of those that need some love. Uh, we got a star wars top scone black star wars random auto or pack style um as well and then we've got a Uh zenith first off the line and mosaic football mixer as well Nice carl one of the four spot Jake cronenworth four or five greg h nice one there. What's up elon elon? Do you wear hats like this? Do you wear fitted hats? I wanted to ask you this Or no, that's cool Oh, that's awesome going to floyd at the two spot. What's up nick? We've got mule subtles and cool pop of bell on the game news bats. Nice one there What what hat size are you? Mule subtles cool pop of bell nice one there. I like them either Uh, nice one here going to the 16 spot Uh peter m with the 16 spot. We've got a daniel lynch One color two color two color monster. That's pretty cool All right, there we go. Nate. Thanks, Nate Do you know like you know how it's like seven and one fourth seven and one eighth? Do you know what size you are for that? We've got going to the 11 spot m.o.d at the 11 spot rpa is going to be a uh, tony santheon Uh four color four color nice Well, technically a three color Got going to the 11 spot That's pretty cool jacob. Definitely dude. Uh m.o.d again. I didn't realize that was the same one. We've got a josiah gray Josiah gray rpa. That's three color three color three color Cross the board on the triple. We've got a one of five. Teosca Hernandez going to alvin m Nice one there, buddy nice, uh Teosca now a mariner former buffalo bison Buffalo bison legend. You've got going to the five spot oral hersheiser. That's cool for the uh angels Five is jennings. There you go jennings Nice one there, buddy oral hersheiser going to the 20 spot 20 of 20. That's thomas b. How about an anthony rizzo? Riz god Uh orlando the orlando area jacob nice riz god Bass and bass nice awesome. Thank you cat Uh, we've got That is going to the 13 spot peter m. How about a roger maris? Nice one there for the yanks again with the diamond authentic or diamond guarantee red sox legend anthony rizzo Nice roger maris. Congrats peter Nice one there, buddy and then Going to alvin m. We've got a one of one premium ink george bret Boom, let's go, baby That's awesome one of one george bret the pine tarman Royals legend Nice one there Congrats on that. There you go. Congrats alvin empty That will do it for the break. Thank you guys again for uh the fill next up. We've got 10 bucks Tuesday


For some people, society is filled with fences which prevent them from living the lives they wish to lead. Those fences may relate to their gender, their age, a disability, or their race. The image behind me represents the classic approach to those fences and equality of treatment where everyone is treated the same regardless of circumstances or need. Where everyone is treated the same even where this leads to unequal outcomes. But that's not our understanding of equality today. Today, we expect something more. We expect that barriers will be removed, that fences will be lowered, and that ramps exist. But does anti-discrimination law currently achieve this equality of opportunity? That in essence is the subject of my thesis. In my thesis, I have analyzed and compared over 600 anti-discrimination law cases from Australia, Canada, and the United Kingdom. And I did so to determine whether and how courts are interpreting anti-discrimination law to achieve an equality of opportunity. And what I discovered is the answer depends on where you are. So whilst these countries look outwardly similar, their approach to matters of equality and discrimination are different. And it's different not because the rules are different, because the rules are the same, but because of the way in which the courts have applied and interpreted those rules. So what's the difference? In essence, what happens to the fence in each of these countries? Well in Canada, the existence of the fence is challenged. The fence builder must justify that fence or it will be removed. In the United Kingdom, we might give someone an additional box to stand on or cut a hole in the fence for them to see through. The fence remains, but the person is individually accommodated. And in Australia, that fence is staying put. There will be no additional boxes. There will be no cutouts. Equality of treatment is all that we are offered here. But through this research, I have developed a framework to determine how and why courts interpret discrimination or to achieve an equality of opportunity or outcome. And through this research, I can develop new avenues of law reform and provide advocates with tools to assist people with disabilities, women and those of ethnic minorities so that we can ultimately remove the fence. Thank you.


What is going on everybody? Welcome back to the channel. Welcome back to the vlog is another beautiful day in Manhattan I'm currently on a city bike as you can see here And I am headed to my hospital now. I'm actually not going to the hospital to Start my first day as you can see about what I'm wearing but I am going to the hospital to do my annual fit testing Which if you work in healthcare, you know yet to do every single year Even though kind of went by the wayside This past year due to COVID Sponsored by better help better help is the largest e-counseling platform Their mission is to make professional counseling affordable accessible and convenient So anyone who struggles with life challenges can get help anytime and anywhere You can receive licensed counseling through your tablet computer or mobile phone via text messaging Video calls or even phone calls better help also has group sessions every week where members can learn in groups directly from licensed counselors on Multiple topics like Relationships and ways to overcome anxiety better help is available worldwide and has licensed therapists who are certified by their state boards to Provide therapy and counseling the best part about better help is it only costs between 65 and 85 dollars per week? And there is financial aid available for those who qualify you can actually apply for financially during the sign-up process Which is pretty easy. You just simply put in some information about yourself the issues You currently want to work through you process the payment and then you're connected with a licensed counselor It's that easy So if you are dealing with life challenges and need to reach out to someone Please use the link in my description better help comm slash dr. Chalini to get 10% off your first month of counseling now Please no better help is not a crisis support line So if you are currently experiencing a crisis I provided some resources in the link in my description again Use the link in my description better help comm slash dr. Chalini to get 10% off your first month of counseling now. Let's get back to the video Oh my god That was the hardest thing I've done in a long time Okay But for seriously That was a lot more Involved than I remember last time Also, there are no city bikes right here. So I'm gonna sit here And wait for one But yeah, I think we started taking the Fit testing a lot more seriously now because I mean I can't remember how many times I've been fit tested in my life But usually for the last Seven or so years through med school. I guess ten years almost We basically just go through the motions put in our N95 mask Yeah, we don't taste anything blah blah blah blah, and then we get our mast And that's our fit test for the year, but then all of a sudden this whole COVID situation Came around and we take it a lot more seriously now. I for one do take it a lot more seriously now I think what I'm trying to say is that before it used to be like a check mark and now it's basically like you better do this because Your life depends on it. So I actually tested for three different masks And it's about 90 degrees outside and I was still hot from my bike over to the hospital And when I put that hood on I was sweating so much and the whole thing was farting up And I couldn't see anything my face was dripping sweat and we had to do it three times now It's like this whole pro long process. So essentially you put the mask on Spray it move around to your head up and down a minute a half minute a half minute a half Here they're you have to run in place jog up and down and yeah, they take it very seriously now It is the weekend now Indiana starts a new job at a new location this weekend So I decided to take the subway and go with her to this neighborhood Because it's a little adventure to take this morning and I was gonna do nothing besides sit in my couch So might as well go with her. I'll explore while she's at work If you guys have seen the Netflix Documentary Linux Hill You may remember that building right there That's the Linux Hill adrenix village ER. So anyways, and run is working Today, I'm gonna go around probably just Film some stuff in it before So I dropped in drawn off at work and now I'm just exploring the West Village, which I totally forgot how Adorable this neighborhood is I haven't been over here in so long and we would only ever go out of here So it's been quite a bit of time stepping over here, but I'm going to try to find a local breakfast shop which Any other time of the year would be very easy except everything is still closed with the exception of a few restaurants, so Let's see if I can find some some omelette somewhere or something. Also If I just turn behind me You may be able to see Freedom Tower right there So yeah, all right, I'm gonna find some breakfast Also, if you ever get lost in New York because it can be pretty daunting to find your way around here sometimes When you don't really know the city one thing I realized when I first moved here Is that if I ever get lost I just look up? Because when I look up I can see a building and that's kind of used as a landmark so for instance, there's Freedom Tower or One World Trade Center is that way so I know that is south and I know that's the bottom of the island So if I want to go north I had opposite of that pretty simple concept But you know a lot of people don't think about that But then I guess you really need to know how or where the buildings are to kind of use that concept But basically south There is one World Trade Center Midway through is the Empire State Building which I'm about to go to and then you can use other landmarks of the big Midtown buildings up in the middle of the island as well. So that's what I do. Maybe if you visit here That might help you. Also, I hear doodle maps is pretty good too. All right It's a beautiful day and you know what that means. I might as well get a nice city bike Right around down here and explore because I don't skateboard like Casey Neistat So I might as well hop on One of these million open bikes over here So I just got to my favorite spot in the entire City it's been my favorite spot since I moved here back in 2010 I used to actually live right around the corner on 23rd Street and my favorite spot happens to be Madison Square Park, I'll show you around in just a second, but Since we're kind of talking about mental health in this video I kind of wanted to talk about why I love this spot so much so I think it's important especially as a health care professional if you kind of focus on your mental health because It's pretty much the only thing we have so as you know I partnered with better help on this video because I think they offer some valuable resources to health care providers and pretty much everybody because We go through a lot in health care and sometimes you just want someone to talk to and go through stuff with This is kind of my outlet. Honestly, I'm talking to a camera But I'm also kind of expressing what I'm going through as you guys follow me through along this entire journey So it's kind of therapeutic in a way. The reason I love this park so much is because it's a quiet gym in the middle of 23rd and Park Avenue. It's beautiful. You have a nice park atmosphere You're surrounded by big buildings and my first came here. This was like my go-to spot There's the lines of benches to sit on and now especially with social distancing You kind of have your own separate area to kind of just hang out and relax and kind of close your eyes He's just trying to think about everything that's going on and focus on you So I tend to come here pretty often just to kind of relax And I used to come here often and I'm going to come here more often It's like a tiny central part in the lower east side of Manhattan So if you want to come here and check it out Madison Square Park This is where it's at. Also, it's where Shake Check was founded. If you don't know what Shake Check is Park this Building right here this square building was like my absolute favorite building was the only thing along the park along with the clock tower That guy. Oh, that's a nice view actually so This was my favorite building. This is a new building. This is the clock tower. I love as well and also This is the first Shake Check Ever invented started here ladies and gentlemen Also, I still haven't found some breakfast So I'm gonna go do that now and then I'm going to park again and respond to more questions because I just posted a video right now And that's pretty much it Also, I'm at it Let me show you my other favorite part that I've never been inside Happens to be Ramsey Square Park This is probably the most exclusive park in Manhattan. Why is it so exclusive you asked? Well For one you have to live Along this super super expensive square of Gramercy Square Park in order to get a key to the park So the only people that have access to the park Live around it, which is crazy And some of these places Are pretty expensive But I've heard there is a little loophole with getting access to this park Because some people have an Airbnb their apartments around here and You stay at one of those Airbnb's you get a key Which is a nice way to experience the park without Spending 10 million dollars now if we want to talk about mental health in Relaxation in this city. I think being in Gramercy Square Park might be the best place for just Mental relaxation and focusing on your own mental health So maybe one day you or I Would get about 10 million dollars and maybe we'll own a brownstone in Gramsies Square Park And we can have access to the park to just kind of relax and Enjoy nature quietly I don't know if you guys remember my one of my interview videos, but I actually Set right here in this window And I was studying for boards And did kind of like a time lapse But now instead of going inside we have to do this Which is we order behind a plexiglass thing and I stand out here and I give my food and coffee And then take it somewhere on the street.  This is my current setup And so it looks like it is about to start raining so I got it in the vlog here As always make sure you smash like subscribe button and follow me on Instagram if you don't already Please make sure you hit that thumbs up because it really helps out the algorithm And I see a lot of you all working around that aren't subscribing to my channel, but watch my videos. I See you. Otherwise everybody. We'll see you all on the next video


I'm going to focus on the core purpose of the site, and that's to provide information about chest agreements and order. In passing I'll mention that search is so much better than the old site, and you'll be able to find what you're looking for in several different ways. But as we all know how to search and filter, I'm not going to demonstrate this today. What I do want to look at are two agreements, and look at the detail. The first one I've chosen is Licence Dashboard, Software Agreement, we've got Search and here are the details, click on Find Out More, and it takes you to the Licence Dashboard landing page. It will look familiar, different colours, but the tabs are here which outline all of the features of this particular agreement, and if you choose to, you can save the whole thing as a PDF. The main changes we've made are the product and pricing tab, and here you will see that at the top there's some commentary about how the pricing works for this agreement, and in the table below there's a line for each product that you can buy. We've added filters at the top of the columns to help you choose which product and someone that you might be interested in, and you can immediately see that Discovery's available from four resellers, and that the price that you will pay is exactly the same. There's a second service available from this vendor, and the filters here are slightly different, so you can choose standard version, all vendors, and I know that our staff at FT Camp is here, and immediately you can see that the price that you pay to each of these four resellers is exactly the same. For the sake of argument, I'm just going to decide I'm choosing Pew. Now I'd like to show you the details of an online resource agreement. I'm going to go back up here to agreements and choose visible body, so familiar. It's got a picture tab, but apart from that the tabs on the left-hand side. One of two different things on this first page, and that's at the top here, we're able to highlight the fact that this is available to purchase in perpetuity, and if that resource is available to purchase until the end of next month. Where you will see the difference is on the product of pricing tab, and you can see that we have restricted the access to this particular part of the page because it's commercially sensitive and the vendor doesn't want people to be able to see this information if they're outside of the chess community. We will have to have an account on to login to be able to see it. For the purposes of this demonstration, I'm going to log in as myself to a test account using my edgyserve email address, and we're back on the visible body page. If I click on the product of pricing tab, you can see that all of the information about pricing is shown here. This is a much less complex pricing structure, so we haven't bothered to add filters to the top of the columns, but you may be puzzled as to which band that your institution falls into, and you can see that up here we provided that information here. You'll find every university in the UK has been mandated according to the criteria on the left-hand side, which will enable you to order should you choose to go back to the pricing tab. I've decided I'm medium. I'm going to demonstrate the order process now, so please watch the next video.


Hi Holly, this is Ashley with Oxymoror Toyota. I wanted to send you over a quick video greeting that way you can see who you've been working with. Thank you so much for taking the time to talk with me about your interest in trading in your 2014 Mazda CX9 for a new forerunner. I went ahead and spoke with my manager and in this email I have provided all the information that you requested. If you need anything else please feel free to give me a call. My number is<PHONE_NUMBER> or just email me back. Thanks. Bye.


All right, I'm gonna go ahead and get started. Thank you everyone for joining in. It's so great to see so many people from all across the country. So welcome to the five tips to maximize your 2024 fundraising. Welcome to our webinar. My name is Lisa Galperin. I'm the marketing and communications manager here at Mighty Cause. And I'm so excited to start talking about 2024 fundraising. Just to talk through the agenda and some housekeeping. So we'll be going through the five tips regarding 2024 fundraising. At the end, we'll go through any questions and answers you may have. For any questions you have, please use the Zoom questions tool in your Zoom dashboard. If you add it in the chat, that may get lost and I may not be able to see it. So please add it there. If there's a time throughout the webinar, I will stop and answer some questions, but we'll also save some time at the end to answer any questions as well. And as well, if there are any issues, if you can't hear me, can't see something, please let me know. Just post into the Q&A. That's the easiest way for me to see it there. All right. So before we get into our five tips, just a little introduction into Mighty Cause for those of you who are not as familiar with Mighty Cause, we've been around since 2006. We are previously named Razu and a couple of years ago, we are now in exchange to Mighty Cause. We're a year-round on one fundraising platform for nonprofits. We're one of the largest giving day technology providers in the country as well. And we offer fundraising tools to help you for a single campaign or for year-round fundraising. So some of the tools that we provide that are available for nonprofits are peer-to-peer fundraising, integrations with Salesforce, MailChimp, you name it, Zapier, et cetera, reporting and donor management tools, our own CRM system, et cetera. So if you're interested after this webinar in receiving a demo or learning more about Mighty Cause, on our survey at the end, you can feel free to notify us that you're interested in learning more or you can utilize the link here and sign up for a demo. All right, so let's get into the tips what we're all here for. So the first thing we're gonna be talking about is utilizing AI. That's probably one of the biggest hot topic keywords that you've heard in general, not even in the nonprofit fundraising space. So I'm gonna be talking about a little bit about AI and what is it and how can nonprofits actually utilize it? All right, so what is actually AI or artificial intelligence? So AI is a type of computer science focused on building smarter machines that can perform tasks that you would typically require human thought. It's intended to help people streamline activities that would otherwise eat up your time. So this can mean helping execute strategies, data, et cetera. Artificial intelligence in general is a pretty broad term for a large science, but in general, it deals with intelligent machines. Some terms that you may hear surrounding AI and artificial intelligence are machine learning, which is a subfield of AI and that specifically focuses on pattern recognition and data. So what machine learning does, it's looking for patterns within data and then using that information for new observations. Generative AI is a type of artificial intelligence focused on creating models with the ability to produce content. So CHAPGPT is an example of that which we'll get into in a second. So it's taking data and then using machine learning algorithms to understand and see those patterns and then formulate an output. And then large language models are essentially the text form of that. It uses something called natural language processing. So it's to understand and generate human-like text-based content and response. So also CHAPGPT, which we'll talk about. So just wanna share those terms because you may see that as you read and learn about AI. So why use AI? Why is it such a hot button topic? Why should nonprofits be interested in utilizing AI or learning more about it? So last year, a study by Stanford University and the National Bureau of Economic Research found that AI increased workers productivity by 14%. And actually last March, MIT researchers specifically found that CHAPGPT improved workers efficiency by 37%. So especially when we're talking about small to medium nonprofits when you're lacking resources, this can be really helpful in your day-to-day tasks and also year-round operations.  It can also provide you valuable insights. And so overall help reduce the cost of fundraising by saving you time. So AI can do a couple of different things. Not everyone is going to use AI in the same way, but if we're just talking about overall, what can AI do and what can it do for nonprofits? So AI can data analyze. It can analyze large data sets to drive insights. So it can help nonprofits make informed decisions so that they can make the right strategies. It can help optimize any repetitive tasks you have. So you can focus more on your core mission and less time on your administrative tasks. It can provide predictive analytics. So it can help you see trends, predict outcomes so that you can plan more effectively and allocate your resources efficiently. And also it can provide personalization. So it can enhance your donor engagement by enabling personalized communication, which we'll show in a second. So a couple of just two examples of nonprofits using AI. Again, more in a broader way, not that every nonprofit here is gonna be using AI in this way, but just to show you an example of how nonprofits are using artificial intelligence in their organizations. So the Trevor Project worked with Google.org and they built a chat bot to train volunteers in AI to identify high-risk young people through their chats and put them through to a volunteer if it recognized it as crisis support. So that's an example of how AI is being implemented with an organization. With the Greater DC Diaper Bank, they used machine learning with IBM. So they designed it with IBM to scrape organized anonymous data from governmental benefit rosters, local tax codes, internal distribution data to predict areas with the highest diaper needs. And so this model helped them identify neighborhoods where they had fallen short and find new distribution patterns and help bring more attention to diaper shortages. So again, another example of how organizations are using artificial intelligence within their organization. These organizations obviously used it, it worked with Google and IBM and not every nonprofit here is going to be doing that. So how can you implement AI in your day-to-day role in tasks? So ChatGPT is a really great tool, an example of something you can utilize day-to-day for your tasks. So ChatGPT stands for generative pre-trained transformer. We talked about generative AI a couple of slides ago. And that just really refers to how ChatGPT requests and formulates responses. So ChatGPT tries to understand the context of your input. It's an AI chat bot and it replicates human-like text conversation and understanding in order to answer questions and perform any tasks using data in the internet. So it's a learned knowledge to generate a relevant or a coherent response to you. Something to know about ChatGPT and to be cognizant of as you're using it is that it doesn't have access to real-time information. It relies on what it has learned up to its last training update. So ChatGPT has two options. So they have ChatGPT 3.5 and ChatGPT 4.0. 3.5 is the free version you can sign up today and start utilizing it. That knowledge cut-off is January 2022. So if you are looking or getting stats or something and there was a study that just recently came out, just be aware that ChatGPT is not gonna have that information because that information only goes up to January 2022. For ChatGPT 4.0, that's their paid subscription and that knowledge cut-off is April 2023. So you're gonna get more relevant, more current information. But overall what ChatGPT is trying to do, it's getting trained through human feedback. So the more you interact with it, the more that you're teaching it what you want, what you need it to do, it's learning from you and it's improving its future responses. As we mentioned also a couple of slides back, ChatGPT, it's a language language model. So it's processing your natural language inputs and trying to predict what the next word is. So it doesn't have a consciousness or a true understanding. It's predicting what you think, what the text will be if that makes sense. So how can you leverage ChatGPT? So there are a couple of different ways of how you can utilize ChatGPT. So you can utilize ChatGPT to create social media posts, to draft emails or newsletters, to create outlines for blog posts or newsletters, draft grant proposals, create job descriptions for an open position you may have, to draft press releases, brainstorm fundraising ideas, draft donor appeal letters, create donor surveys. Really the world is your oyster in terms of what you can create through ChatGPT. So as you saw on the screenshot back, as you see here, I kind of wrote a prompt as to what I was looking for ChatGPT to perform. So when writing your prompt in ChatGPT, as you start utilizing it, you'll notice that there's a couple of tricks that are helpful in terms of asking the right question to get the input that you want. So one, in terms of when you're writing your ChatGPT prompt writing, start simple. So you want to have a simple prompt. So as you saw in the previous example, write a donor appeal. And you want your call to action to be very specific. You don't have to include, can you please, et cetera? You can be direct and say, right, create, summarize. Adding context is helpful because then it will allow your response from ChatGPT to be more specific to what you're looking for. And I'll show you an example in a second. And as well, adding expectations so that you can tell a ChatGPT exactly what you want. So do you want to, if you're writing, if you're asking for a donor appeal email, do you want two paragraphs? You want two sentences being clear as to your expectations of what you're looking for will help you get the response that you want to. So just a couple of ChatGPT prompts that you can utilize or you can just kind of get inspired by. So I have my nonprofit include your nonprofit name. Our mission is including your mission statement. We are currently raising funds for include a sentence of your campaign. Our goal is to say $2,000, write a donor centric fundraising letter about including your name again, highlight that donations will go toward and then you can include the specific where your donation's going toward. Write a compelling email to, let's say churn donors or donors that have not donated this year but donated the prior year, asking for a donation of $20 this person or these people are driven by, let's say they're your volunteers, volunteering or they're specifically associated to specific program or cause. You can write those key drivers here so that they can be included in your response. Here's a list of our last 10 email subject lines we have used, generate 10 new ones, create a donor survey to gather feedback on our recent fundraising campaign and understand their preferences for future communication, write a medium length social media caption for a post and include three relevant hashtags. So again, these are just examples of some prompts that you can use or you can start with as you utilize ChatGPT. Some really important things to know about using ChatGPT do not provide sensitive donor data. ChatGPT works via web scraping. So what it's doing is it's looking at various sources on the internet, its own database, et cetera to pull information. So if you are providing donor data, sensitive donor data to ChatGPT, they are holding that information in their database. So you do not wanna provide any important donor data relevant to a donor in there. If you as well have any proprietary information or you have any other information that you don't want ChatGPT to have access in their database for whatever reason, you should just consider toggling off Chat History and Training in their settings. It's an easy switch off and your history won't be saved in ChatGPT. Do not just copy and paste. I look at ChatGPT as a great starting off point. As you use ChatGPT, you'll notice that some of the language that it gives out does not sound the most human, right? And so I look at ChatGPT as a point of if I'm having a writing block, if I'm not sure of how to format something, right? It's a great way just to start off an email, again, a post and then editing it with making sure that it sounds like it's coming from you and that it's personalized, et cetera. So I definitely recommend do not just copy and paste it. As well, ChatGPT is not backed. So as I mentioned, ChatGPT scrapes information from the internet, et cetera, just because it puts out information does not mean that it is correct. Researchers actually call this hallucinations and it means that ChatGPT will provide a response that seems accurate, but it is inaccurate. So if you're getting any data from ChatGPT, let's say you're saying, can you break down deforestation for children? Which is a great prompt to write. Any facts in there, I would always double check to see if they're correct and accurate. Again, it's a good starting off point not to just copy and paste. As well as something to consider with ChatGPT and in general with generative AI is potential biases in the data. There have been ethical questions about ChatGPT and its complexities and how it takes information. So in addition to the internet, it's taking information from Wikipedia, from Twitter, to Reddit and some of the data that's included in there is might be overrepresented, inaccurate. So there could be biases within some of the data that it provides. So something to be cognizant of again as you utilize the tool. A helpful resource if you're interested in utilizing ChatGPT more is Giving Tuesday has a really great AI working group where they've kind of put together different case studies surrounding AI, data sets, et cetera. So I definitely recommend checking it out if you're interested in seeing how other nonprofits are using AI or you're planning on utilizing it as well. All right, moving on to tip number two, focusing on recurring giving. So if you're looking at recurring giving data according to MNR benchmarks in 2022, monthly giving increased by 11% and then counted for 28% of all online revenue. And as well according to Datarow fundraising benchmark report in 2023, it revealed that organizations who grew recurring giving income in 2022 outperformed others without a robust recurring giving program. And when just looking at our own data might be caused in regards to recurring giving, we noticed that in 2022, the average per transaction recurring gift was $44.68 and that increased to $48.89 in 2023. So it increased by 9.4% within the year. And as well, we saw over 11,000 new recurring donations were initiated across our platform in 2023. So with all of this data, I think it's important to recognize that recurring giving can make a major impact for your organization. So why does a recurring giving work outside of just those stats that I provided? So recurring giving is a predictable source of revenue for your organization, right? You don't have to, it's something that you know will be there in three months and four months and five months. So it can help cover any unexpected costs that you may retain. If you're planning on a fundraising campaign and you're trying to figure out your budget, you know if you have recurring donors that you have funding coming in. Also in a 2017 Target Analytics benchmark study, it found that recurring giving, that recurring donors were worth more than, four times more than those of one-time donors over the life that they're giving. So recurring donors have a higher lifetime value than just new or one-time donors. And in general, recurring donors, they become actively invested in your work, right? They're making an impact every month for your organization. And it's a stewardship opportunity as well that can deepen your relationship with your major donors, your board of directors, volunteers, et cetera. So what's the benefit for donors? Why would a donor wanna start a recurring gift for your organization? So one, in terms of affordability, donors can stretch their giving across the year. So instead of giving $1,000 right now, they can spread it out throughout the year so that it's less burdensome financially. It is a predictable donation that they are making every month, right? So they can give the amount that they want and the dates that's convenient for them. And as well with flexibility on Mighty Cause, they can adjust their donation at any time, they can cancel it, they can adjust the dates. All of that is available for them. So there's a lot of flexibility for them to set it up however they want or edit it however they want. But as well, you know, with for donors, this is their opportunity to contribute to the longevity of your organization. So as I mentioned, another stewardship opportunity for them to support your organization in a sustainable way and to give long-term impact. And also to be part of a community of donors as well. So one way to incorporate recurring giving in 2024 is to create donation tiers and to kind of create a recurring giving campaign. So you can do this two ways. So one, you can offer suggested donation amounts that emphasize your impact. So I always recommend including donation descriptions that as I said, emphasize your impact that really show donors why they're donating what the impact will be. So in this example, if I donate $25 a month, I am providing one month of fliantic medication. I am, if I donate $50, I'm donating one month of animal food. And you can switch this for another organization. I'm sponsoring a book for a child in need. The list goes on because that really kind of illustrates for the donor the impact that they're making on a monthly basis and on an annual basis. And it also provides you the ability to tell a story to the donor, right? At the end of the year, you help support, you had 12 dogs become vaccinated because of the support that you gave. And additionally, it also, when you are descriptive about where exactly donations are going to and the impact it's making, it also encourages donors to give even more, right? Maybe I came in and just thinking I was gonna make $5, but I see, oh, if I make $50, I'm actually gonna wanna donate a month of animal food. So I actually, I'm gonna do that because I know it's gonna make a huge impact. And I know that from the description you provided. You can also create donation tiers by providing recognition. So you can designate certain names. So maybe $100 a month, they are a superstar or a hero. And then you can include this language in your newsletters, on your website, in your social media. You can highlight some of these donors. Again, your nonprofit heroes, et cetera. So when you are putting together a recurring giving campaign or you wanna emphasize recurring giving, you wanna make sure that it is super easy and very transparent how donors are giving and where they can go. So some nonprofits on our platform, they create dedicated fundraising pages or you can create an area on your website that's specifically dedicated to recurring giving. So again, emphasizing the impact, sharing those donation amounts, how much, how far their donation can go. On the Mighty Cause platform, on our donation form, you can actually set your checkout to immediately default to monthly giving. So if you do have a monthly giving campaign that you're planning, you can set that as a default so that if donors go to it, that's immediately defaulted. They don't have to click anything and it's super easy and streamlined for them. So when you're looking to grow your recurring giving, you wanna think about targeting your existing donors. One of the best way to secure new monthly donors is asking existing donors to deepen their commitment and relationship with your organization because these past one-time donors or people, they are familiar with your organization, they know your mission and your impact and so they're more likely to give and support your organization. So some segments that you may wanna consider targeting our one-time donors whose donation may fall within a specific range depending again on what your goals are and what you're trying to accomplish. Annual donors who have given for a certain number of years. Annual donors whose giving anniversary is coming up, maybe this is their fifth year giving, et cetera and newer recent donors. Like this is the time to engage with some new donors that you've received and retain them to be recurring donors. One thing that's also available on our platform is a recurring donation report. So this report allows you to manage your recurring donors so you can see how many are active, how many have canceled or how many are pending to be canceled. For example, if their credit card is expiring, you'll be notified here and you can keep track of all of that information here so that if you do wanna reach out to a donor or you want to be reminded how many recurring donors who should I reach out to during this time of year, et cetera you can always come here and download a report of all of your recurring donors. All right, tip number three, engaging younger donors. I'm gonna take a pause here just because we're kind of in the halfway point and I'm gonna just go through some questions. Our group is primarily between 50 to some years old how do we find and connect to younger donors? I'm actually gonna talk about that in a second so that's a perfect question. What are the images in the lower right corner? I may not have missed that. If you could specify exactly what slide deck I can or what slide I can clarify. Hello, thanks for the beautiful. Okay, still waiting to learn something not everybody knows already. Okay, if there are any specific questions or anything feel free to put that into the questions and I'm more than happy to get specific about something. And after this webinar, I will be providing the slide deck and recording of this webinar to everyone so you'll have access to this. All right, engage younger donors. All right, so why focus on younger donors? That's a good question, right? So I found this really interesting an online survey of more than 2,000 U.S. adults conducted by Vanguard Charitable in the Harris pool found that three in five millennials and Gen Z donors is 60% say they're likely to give more to charity over the next 12 months than in the past 12 months. And this survey was done in October of 2023. So this is a pretty recent survey. This is compared to only two of five Gen Xers and baby boomers. So don't only focus on older donor group. In particular, there's going to be at some point a great wealth transfer expected in the next upcoming years. So it's important now to think about how you're going to expand your donor pools. How can you focus on reaching to younger generations which we'll talk about in a second. So just to also re-emphasize why it's really important to reach out to younger donors. I also thought this was a really interesting report was that morning Cal Soul report on trust in brands found that millennials trust in nonprofits was the highest of any age group in growing. And actually for boomers, it was the opposite. It was their trust in nonprofits was decreasing. So across generational cohorts, millennials saw the most year over year growth across donation categories. So this meant donating blood, donating time, donating goods, et cetera. So there is a huge demographic of donors that you may not be reaching out to yet. So, and as well, something to also think about when talking to or thinking about reaching out to younger generations is that younger generations are used to giving online. According to Forbes, nearly half of Gen Z donors have already given to an individual personal cause like a GoFundMe. So the act of giving online the act of donating they're already used to. It's already common within their culture. So how to win over younger donors? How can you reach out to this new demographic if it's new to you? So younger generations are driven by cause, not organization, right? They're driven by your mission. So they're not as interested in the name of your organization, you know, the mighty cause foundation, whatever that means. They're more interested in what is the exact work that you do and the impact that you make in your community. So build meaningful relationships based on trust. Nonprofits, you need to show the impact that you're making and why your gifts matter. As well, build events for rapid response. Gen Z and millennials are 1.6 times more likely and motivated to donate after a news event or crisis. So if there's at any point and the call mission that you make for the state, these has some statistics, they will respond more to the impact that you're making the call your mission. But that's pretty clear and that you have a clear area of your website that says speaks to that, is important to reaching out to younger generations. And as well, it doesn't just have to be younger donors, right? So as I mentioned before with the morning console, they found that millennials were also more involved with giving time, giving goods, et cetera. So this is also an opportunity to, in regards to stewardship of creating volunteer participation opportunities. So if there are any volunteer opportunities available, maybe use volunteermatch.org and share that. That's another way of reaching out to younger demographics. Okay, thank you for telling me it's freezing up. How is it now? Perfect, all right, thank you. All right, sorry about that. And we're, they're saying, okay, is it still freezing? I'm gonna continue on, I apologize. Like I said, this is being recorded. So if there's any issues, the recording will be provided. I'm sorry. Don't wanna go offline and talk the webinar, but embrace storytelling. So why do stories matter? Why is it important to look at this in 2004? So stories have the ability to humanize the impact of a donor's gift. So it's gonna resonate them on a personal level. Storytelling can help cut through the clutter of all the other donation appeals, other marketing appeals that donors or supporters receive and help you stick out, right? It's telling your story, going back to how to appeal to younger donors or recurring donors, it's telling your story. And when thinking about telling your story, you wanna mix statistics and facts to make a large impact because that's really gonna paint the picture to your supporters about your organization. So when talking about impact stories, an impact story is a framing device used where you can use a story of an individual or group your nonprofit has served to demonstrate the kind of work your organization does. So impact stories, why they're so powerful is that it shows not tells donors what you do. They create an emotional connection with donors and that typically drives donations then. And through emotional storytelling and compelling characters, they can understand again, what is the problem that your organization is trying to solve for. It shows donors their return on investment, right? A compelling story can showcase the impact that their donation can make. So when thinking about an impact story, how to think about a story that accurately illustrates your work. Telling a story that is an outlier and the type of work your nonprofit does, you're telling a strong impact story. And make sure that it kind of goes back into what your organization does to your mission, right? It shouldn't be too tangential. Making it multimedia. So in order to have an emotional connection, video and photos is a great way to make it even more powerful. And of course, if you are focusing on a specific individual or group of people confirming with them that you have permission to share their story is also I think typically just a good ethical check-in that you can share with people their story. So I have an example of an organization on our platform. It all was a really great example of how they were sharing their impact using statistics but also with multimedia. So on the left side, you see on their page they have statistics outlining one in six children who are not reading professionally by third grade, do not graduate from high school. More than 60% of American fourth graders are not proficient readers. So they had the stats related to the problem that they're trying to solve. And then I'm gonna play this video. Second, let me know if you can not hear this. We invited the Literacy Matters Foundation, Mighty Doodle program in because we saw falling test scores in reading, particularly in grades K through four. And we knew if they didn't have the foundational skills to read, they would never be reading to learn by fourth grade. We love Mighty Doodle. Not only do the scholars love the games and the avatar and all the things that they're learning, we as teachers love it for the data and the ability to take what we're learning from Mighty Doodle and implement even more instruction in the classroom. Since the Mighty Doodle program has come to St. John Paul II, our scholars are meeting and exceeding their growth scores in reading. But most importantly, they love to read. There is nothing like Mighty Doodle on any other platform. It truly focuses on the most essential skills for foundational reading. So if your school is struggling with foundational skills, the Mighty Doodle program is for you. So I thought there was a great example of how they combine the two. And again, not everyone is going to be able to create a video like this and that's totally okay. But you can use this as an example of how you can create a testimonial, how you can have people that have been impacted by your organization, organizations share their story. And that can be in an email, that can be in an image, that can be in a fundraising page. That can be in a lot of different ways. It doesn't have to just be media, but in a video, but as you see, that's an easy way of how to... All right, and the last tip is fostering donor relationships. So we're reading... I'm sorry, I see my connection is unstable. So I apologize, but we're almost finished. So your bond with your donors is the lifeline of your organization. So I think it's really important to make a concerted effort to nurture these relationships. So individuals give where they feel the greatest connection.  So cultivating meaningful donor relationships is really important for engaging and stewarding new donors. And without a process for stewards, you can have, you know, attrition. You can not have those donors come back and become recurring donors again. So don't have a continuing ongoing relationship with donors. It's not just your decisions, it's a reciprocal relationship. Again, donors are donating because they think they're gonna be making an impact, right? Good, they're knowing that there's a change or they're sort of in some sort of way. So building on our relationships and moving donors down your pipeline to increase their enrollment and investment in your work is essential for funding and future growth. Donors want more than just a receipt. They want to get involved with your cause, right? They give because they care and in return, they want to know that you see them that their gift is actually doing good and making an impact. And that, you know, the donation that they made, whether it's $5 or $1,000, is important and has made a difference. So some stewarding solutions to consider implementing this year. So building an onboarding plan. So how are you welcoming new donors? Do you have an automatic email that's going out to a new donor? If it's a large donor, are you giving them a call? Do you have, what information are you providing new donors? Think about an onboarding plan for new donors. What call to action do you want to provide them? Do you want to ask them to volunteer, share information, continue an impact story to share a story if they're supporting, you know, an animal, et cetera. Make use of also a CRM. This is a really helpful way with stewarding donors. At Mighty Cross, we have our supporters tool, which is our session two as our donor management system. We also have an integration with Salesforce and Zapier so that you can make stewarding really easy, all of your donors going into your CRM system so you can keep track of all of that information in one place. And building gratitude in your day-to-day operation. So including it in your email and newsletters because of you including that type of language on your support, et cetera. So some other stewarding solutions available. So creating an annual report. So create a culture of accountability with donors put together, you know, a report each year to report on your success and all the cool things donors enable you to do. Again, showing that information, showing that impact of your nonprofit. Planning out a communication plan of what is your reach out to new donors or past donors. And as well, coming up with ways of recognizing donors. We talked about creating donation tiers. So having, you know, they donate $75, they're a hero, et cetera, how can you express gratitude to your donors? And making donor engagement a top priority. So it's essential to kind of keep this in line with your work and making sure that you're actively working to have donors retained and engaged with your nonprofit. All right, so we're at the end of our webinar. We'll go back in. So we have our support site. Keep an eye on what's upcoming. Our blog has like that we talked about. All right, questions. And as an agenda, I will be sending over this slide deck and a recording after this. So let's talk about this. Okay, so if younger donors prefer online donations, does that mean they prefer online thank you letters or does an actual note stand out because it is unusual? That is a really great question. I believe there was a study and I can't pinpoint what the findings were on it of that specific question. But I do think it is a bit dependent on your organization and your budget and direct appeals. If your organization has been doing direct appeals, I still think it's worthwhile to send a direct appeals because I do think it is a unique thing and I do think it's actually something that does stand out and that just because younger generations are online, are online does not mean that they don't receive mail or are interested in direct mail appeals. So I think if you've been using online thank you letters, I think that's perfectly fine but if you have been utilizing direct mail appeals, I think it's definitely still helpful to utilize that for younger donors. And again, I think the important thing is to also think about what are you including in that direct mail appeal like we talked about? Are you emphasizing the impact that the gift is making where their donation is going, et cetera? How do I start using chatGBT? Is there a website? So yeah, so the website for chatGBT is openAI.com. It is openAI or chat.openAI.com. So and if you Google chatGBT, it will also come up but at.openAI.com. Okay. I'm just looking at the chat as well. Stoner, what is CRM? It's there in customer relationship management.  So basically you can keep track of all of their activity. So how many times they donated?  You reached out to them so that again, you can keep track of who you need to reach out to and how responsive they are, et cetera. I don't see any other questions coming in. So yes, as I mentioned, I'll be sending a recording over and as well as the slide deck that will be sent out probably tomorrow. I can here, I can post the link to open chatGBT here. And if you have any other questions, please feel free to reach out to our support team as well. My name is Lisa. Thank you guys so much for coming.