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In this video, Amber Melanie Smith discusses the importance of a non-profit annual report. She explains that the report serves to inspire donors, volunteers, and the public to continue supporting the organization. The tutorial focuses on how to create an effective annual report for non-profits and social enterprises. Amber, a non-profit founder and executive director, encourages viewers to like the video, subscribe for more content, and check her website, FounderToFullTime.com, for resources on starting a non-profit and developing a sustainable fundraising plan.