Notice of Joint Cost Allocation

We conduct a number of activities, which jointly benefit our education, training and community service program objectives, as well as fundraising and general and administrative activities. The educational information shared within these activities supports our mission to lead the way society understands and appreciates the profound impact of spinal cord injuries and diseases, particularly in veterans, and includes our television and radio programs and commercials, direct mail program, and certain other fundraising and public awareness events. In accordance with the American Institute of Certified Public Accountants guidelines, we allocated a portion of our fundraising expenses to program service and general and administrative expenses in our combined statements of functional expenses.