The new public record is ICMEC US's signed 2023 Form 990, recovered from the live US annual-financial index. It supplies a specific inter-entity transaction category and a tax-return characterization that need reconciliation. It does not reveal who joined the Australian company, what resolution took effect on 6 July 2023, or donor reserved rights. Those membership questions have reached a bounded public-record frontier.
The return covers calendar 2023; its officer signature is dated 6 December 2024 (PDF 1). This is the publisher-hosted signed public copy; no IRS receipt or acceptance was independently read. Schedule R Part IV (PDF 50), Australian row, lists ICMEC as direct controlling entity, C CORP as tax classification, 100% ownership and controlled-entity Yes. Its reported shares of income and end-of-year assets are USD 182,463 and USD 13,922,178. These are the filing's entries; they are not new proof of Australian legal ownership or of control continuing after 6 July.
Schedule R Part V (PDF 51), Australian row, reports USD 868,571 under transaction code L and valuation method FMV. Code L covers services, membership or fundraising solicitations for a related organization. Loan categories D and E are marked No. The amount therefore must not be called an Australian loan. It also cannot yet be treated as a cash payment, service fee received, grant, donor-directed expenditure or price for a specific project.
The 2023 IRS instructions are the relevant interpretive record. Their PDF 6, Part V line 2, columns (c)–(d), defines the amount using fair market value of what the filer provided or received, whichever was higher. The return alone does not identify the underlying service, cash direction or agreement. The Australian and Singapore rows must remain separate. The return's USD 13,922,178 share of assets is not directly comparable to the audit's USD 13,519,626 net assets removed from consolidation; they differ in gross/net basis and their precise period alignment remains unresolved.
The IRS's 2023 Schedule R instructions PDF 1, Relationships, require disclosure for relationships existing at any time during the tax year. Australia's presence on Schedule R is therefore compatible with the US audit's loss of control on 6 July 2023. Presence alone creates no contradiction.
There is a narrower unresolved issue in the 100% entry. Instructions PDF 5, Part IV column (h), use the end of the related organization's tax year ending with or within the US filer's year; column (g) has the corresponding year-end asset rule. A different Australian tax year or a filing-basis explanation could matter. We must not invent one. Targeted reuse of the already captured July-2023 constitution, clause 66 (PDF 21), and March-2025 constitution, clause 66 (PDF 19), shows a default 1 January–31 December financial year, changeable by directors' resolution. These are reused sources, not new constitution findings, and still do not establish exact adoption on 6 July or absence of a year-change resolution.
The strongest rival to an actual continued-control reading is a tax-reporting basis or timing difference, including the related entity's applicable period and completion method; stale or mistaken completion also remains possible. Neither can be selected from the return alone. The discriminating record is the Schedule R supporting workpaper identifying the Australian period, ownership/control basis and transaction L ledger, read with the executed membership-change instruments and Australian component statements. Do not allege a false return, continuing control, or a resolved audit contradiction.
Direct Australian publisher WordPress media searches for resolution, agm and membership, plus pages/posts searches for annual general, each returned HTTP 200 and an empty array. These are five bounded metadata queries at one publisher, not five independent negative confirmations and not proof the documents do not exist. Targeted external search results did not produce an actual admission/adoption instrument. The independent US annual-financial route produced the return, but the inspected Form 990 Part VI and Schedule O concern US governance and do not supply the Australian membership chronology.
Park further public acquisition of the membership branch until an actual member-register extract, admission/resignation/amendment resolution, signed adopted constitution, or equivalent transition instrument becomes publicly available through an authorized independent publisher. The Australian company secretary and board records remain the direct record holders; the US former-parent legal archive is a counterpart route. The return names Shawn Valentine as its books-and-records contact (PDF 6 line 20), a filing-period custodian selector rather than a verified current role. The component statements/report already acknowledged by the US auditor remain a concrete missing record, not a speculative document class.
No ACNC route was accessed or retried. No paid search, outreach or policy-404 retry was performed. No fresh donor reserved-rights instrument was obtained. The absence of one from these routes does not establish that none exists.
Original bytes and SHA-256 hashes are in membership-capture-manifest.json. The US return's ancestry is the actual link on the live ICMEC US annual-financial index, not an ACNC source or mirror. The 2023 IRS instructions came directly from irs.gov. Australian metadata queries came directly from the publisher's established public API.
US return: inspected PDF 1 and 6, PDF 45–48 Schedule O, and PDF 49–52 Schedule R; relevant PDF 1, 6, 48, 49, 50, 51 and 52 rendered and read, with PDF 47 also retained. Plain extraction was used because layout extraction split words into letters. Critical entries are on the original page 50 and 51 renders. IRS instructions: PDF 1 Relationships, PDF 2 control definitions, PDF 5 Part IV columns (d)–(i), and PDF 6 Part V line 2 read; no entire-document reading claim.
Exact reused sources: w4-fin-s-fs2023 (audit findings from prior wave); w5-gov-s-constitution2023 clause 66/PDF 21 and w5-gov-s-constitution2025 clause 66/PDF 19 newly read for this interpretation. The current IRS Schedule R instruction webpage applies to 2024 and later; it was excluded as authority for the 2023 return, and the archived 2023 instructions were used instead.