Company: MFON
Filing Date: 2025-04-07
Form Type: 10-K
Source: 0001641172-25-002942
Chunk: 768

Company: MOBIVITY HOLDINGS CORP.
Filing Date: 2025-04-07
Form: 10-K
Item: Item 4
Chunk 768
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 in the SEC rules and forms. Disclosure controls and procedures include controls and procedures
designed to ensure that information required to be disclosed in our reports filed or submitted under the Exchange Act is accumulated
and communicated to management to allow timely decisions regarding required disclosure.

As
required by paragraph (b) of Rules 13a-15 or 15d-15 under the Exchange Act, our management, with the participation of our president (our
principal executive officer) and our chief financial officer (our principal financial officer and principal accounting officer) evaluated
the effectiveness of our disclosure controls and procedures as of the end of the period covered by this annual report, being December
31, 2024 (the “Evaluation Date”). Based on such evaluation and subject to the foregoing, such officers have concluded that,
as of the Evaluation Date, the Company’s disclosure controls and procedures are not effective at the reasonable assurance level
to ensure that information required to be disclosed by the Company in the reports that the Company files or submits under the Exchange
Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms and to ensure
that information required to be disclosed by the Company in the reports that the Company files or submits under the Exchange Act is accumulated
and communicated to the Company’s management, including its principal executive and principal financial officers, or persons performing
similar functions, as appropriate to allow timely decisions regarding required disclosure.

Because
of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues,
if any, within our company have been detected. These inherent limitations include the realities that judgments in decision-making can
be faulty and that breakdowns can occur because of simple error or mistake.

Management’s
Report on Internal Control over Financial Reporting

Our
management is responsible for establishing and maintaining adequate internal control over financial reporting. The term “internal
control over financial reporting” is defined as a process designed by, or under the supervision of, an issuer’s principal
executive and principal financial officers, or persons performing similar functions, and effected by the issuer’s board of directors,
management and other personnel, to provide reasonable assurance regarding the reliability of financial reporting and the preparation
of financial statements for external purposes in accordance with generally accepted accounting principles and includes those policies
and procedures that:

    (1)
    pertain
    to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of the assets
    of the issuer; and