FRIENDS OF THE HOGAR RAFAEL AYAUNFP: Form 990EZ, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: FRIENDS OF THE HOGAR RAFAEL AYAUNFP (EIN 26-0353036)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-04-10
IRS object ID: 202431029349200403
Schema version: 2023v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990-EZ
Schedule A
Schedule B
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-04-10T09:04:45-04:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt
Return Type	990EZ	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	260353036	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FRIENDS OF THE HOGAR RAFAEL AYAU	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
In Care Of	% Carol Karos	InCareOfNm
Business Name Control	FRIE	BusinessNameControlTxt
Foreign Phone	6128031140	ForeignPhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	939 W NORTH AVENUE SUITE 750	AddressLine1Txt
City	Chicago	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	606420000	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	CAROL KAROS	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Signature	2024-04-10	SignatureDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990-EZ IRS990EZ

Field	Value	IRS element (for citing)
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Website Address	WWW.FHRAYAU.ORG	WebsiteAddressTxt
Organization501c3	Yes (X)	Organization501c3Ind
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Gross Receipts	$125,463	GrossReceiptsAmt
Info In Schedule O Part I	Yes (X)	InfoInScheduleOPartIInd
Contributions Gifts Grants Etc	$125,463	ContributionsGiftsGrantsEtcAmt
Gain Or Loss From Sale Of Assets	$0	GainOrLossFromSaleOfAssetsAmt
Special Events Net Income Loss	$0	SpecialEventsNetIncomeLossAmt
Gross Profit Loss Sls Of Invntry	$0	GrossProfitLossSlsOfInvntryAmt
Total Revenue	$125,463	TotalRevenueAmt
Grants And Similar Amounts Paid	$65,000	GrantsAndSimilarAmountsPaidAmt
Fees And Other Pymt To Ind Cntrct	$2,048	FeesAndOtherPymtToIndCntrctAmt
Other Expenses Total	$12,956	OtherExpensesTotalAmt
Total Expenses	$80,004	TotalExpensesAmt
Excess Or Deficit For Year	$45,459	ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY	$24,027	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$69,486	NetAssetsOrFundBalancesEOYAmt

Cash Savings And Investments CashSavingsAndInvestmentsGrp

Field	Value	IRS element (for citing)
BOY	$24,027	BOYAmt
EOY	$69,486	EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$24,027	BOYAmt
EOY	$69,486	EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

Field	Value	IRS element (for citing)
BOY	$24,027	BOYAmt
EOY	$69,486	EOYAmt

Field	Value	IRS element (for citing)
Primary Exempt Purpose	SEE SCHEDULE O	PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp

Field	Value	IRS element (for citing)
Description Program Srvc Accom	SEE SCHEDULE O	DescriptionProgramSrvcAccomTxt
Grants And Allocations	$65,000	GrantsAndAllocationsAmt
Foreign Grants	Yes (X)	ForeignGrantsInd
Program Service Expenses	$65,000	ProgramServiceExpensesAmt

Field	Value	IRS element (for citing)
Total Program Service Expenses	$65,000	TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (4 entries)

TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt	Employee Benefit ProgramEmployeeBenefitProgramAmt	Expense Account Other AllwncExpenseAccountOtherAllwncAmt
CAROL KAROS
PRESIDENT	5	$0	$0	$0
JUSTIN DU BRUILLE
SECRETARY AND TREASURER	5	$0	$0	$0
MYRNA MARTIN
DIRECTOR	1	$0	$0	$0
ANNETTE MILLER
DIRECTOR	1	$0	$0	$0

Field	Value	IRS element (for citing)
Activities Not Previously Rpt	false	ActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not Rpt	false	ChgMadeToOrgnzngDocNotRptInd
Organization Had UBI	false	OrganizationHadUBIInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Organization Dissolved Etc	false	OrganizationDissolvedEtcInd
Direct Indirect Pltcl Expend	$0	DirectIndirectPltclExpendAmt
Form1120 Pol Filed	false	Form1120PolFiledInd
Made Loans To From Officers	false	MadeLoansToFromOfficersInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
States Where Copy Of Return Is Fld	IL	StatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE ORGANIZATION	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	939 W NORTH AVENUE	AddressLine1Txt
Address Line2	SUITE 750	AddressLine2Txt
City	Chicago	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	606420000	ZIPCd

Field	Value	IRS element (for citing)
Phone	6128031140	PhoneNum

Field	Value	IRS element (for citing)
Foreign Financial Account	false	ForeignFinancialAccountInd
Foreign Office	false	ForeignOfficeInd
Donor Advised Fnds	false	DonorAdvisedFndsInd
Operate Hospital	false	OperateHospitalInd
Tanning Services Provided	false	TanningServicesProvidedInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	false	TransactionWithControlEntInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
School Operating	false	SchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd Empl	NONE	PartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof Srvc	NONE	PartVIHghstPdCntrctProfSrvcTxt

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$150,100	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$104,948	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$81,292	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$73,549	CurrentTaxYearMinus1YearAmt
Current Tax Year	$125,463	CurrentTaxYearAmt
Total	$535,352	TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$0	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$0	TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$0	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$0	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$150,100	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$104,948	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$81,292	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$73,549	CurrentTaxYearMinus1YearAmt
Current Tax Year	$125,463	CurrentTaxYearAmt
Total	$535,352	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$80,937	SubstantialContributorsTotAmt
Public Support Total170	$454,415	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$3	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$3	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$8	TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$0	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$0	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,081	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,176	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$2,257	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$537,617	TotalSupportAmt
Public Support CY170	0.8452	PublicSupportCY170Pct
Public Support PY170	0	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	Part II - Line 10	FormAndLineReferenceDesc
Explanation	\| Year:, Amount:, Description:\| 2019, 0, \| 2020, 0\| 2021, 1081INTEREST INCOME\| 2022, 1176INTEREST INCOME\| 2023, 0\|	ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Part I, line 10	\| Grants And Similar Amounts Paid:, Amount:\| ACTIVITY CLASSIFICATION: GRANTS AND OTHER ASSISTANCE TO FOREIGN ORGANIZATIONS GRANTEE NAME: SAN MIGUEL DEL LAGO CASA DE CULTURA ORTHODOX MONASTERY LAVRA MAMBRE GRANTEE ADDRESS: 16 CALLE 3-61 ZONE 1 01001 GUATEMALA GRANTEE RELATIONSHIP: SUPPORTED ORGANIZATION, $65000\|
Part I, line 16	\| Other Expenses:, Amount:\| DESCRIPTION OF OTHER EXPENSES: MISCELLANEOUS EXPENSES, $12956\|
Part III, General	\| Explanation:\| PRIMARY EXEMPT PURPOSE - ORGANIZED TO PROVIDE FINANCIAL ASSISTANCE TO FORMER RESIDENTS OF THE HOGAR RAFAEL AYAU ORPHANAGE AND OTHER GUATEMALAN CHILDREN AND YOUNG ADULTS BY SUPPORTING THE PROGRAMS ACTIVITIES AND RESIDENTS OF SAN MIGUEL DEL LAGO SAN MIGUEL AND THE CASA DE CULTURA Y MISERICORDIA RAFAEL AYAU THE CASA.
Part III, Line 28	\| Explanation:\| PROGRAM SERVICE ACCOMPLISHMENTS: TO PROVIDE FINANCIAL ASSISTANCE TO FORMER RESIDENTS OF THE HOGAR RAFAEL AYAU ORPHANAGE AND OTHER GUATEMALAN CHILDREN AND YOUNG ADULTS BY SUPPORTING THE PROGRAMS ACTIVITIES AND RESIDENTS OF SAN MIGUEL DEL LAGO SAN MIGUEL AND THE CASA DE CULTURA Y MISERICORDIA RAFAEL AYAU THE CASA. SAN MIGUEL IS LOCATED AT THE ORTHODOX CHRISTIAN MONASTERY OF THE HOLY TRINITY AND SERVES AS A RESIDENCE FOR FEMALES WHO HAVE REACHED THE AGE OF MAJOIRTY AND PREVIOUSLY RESIDED AT THE HOGAR RAFAEL AYAU ORPHANAGE. THE CASA IS LOCATED IN THE HEART OF GUATEMALA CITY GUATEMALA ZONE 1 AND IS THE PRINCIPAL PLACE OF BUSINESS FOR VARIOUS CHARITABLE EDUCATIONAL AND SOCIAL SERVICES INCLUDING: I A RESIDENCE FOR MALES WHO HAVE REACHED THE AGE OF MAJORITY AND PREVIOUSLY RESIDED AT THE HOGAR RAFAEL AYAU ORPHANAGE; II A TRADE SCHOOL ESCUELA TENICA MUNICIPAL OPERATED BY THE LOCAL MUNICIPALITY; III A SPECIAL EDUCATION SCHOOL ESCUELA OFICIAL URBANA MIXTA DE EDUCATION ESPECIAL OPERATED BY THE MINISTRY OF EDUCATION; IV AN ONLINE UNIVERSITY INSTITUTO DE ESTUDIOS INTERDISCIPLINARIOS RAFAEL AYAU IEIRA THAT OFFERS COURSES IN SPANISH; AND V AN ORTHODOX CHRISTIAN PARISH IGLESIA DE LA SANTA TRANSFIGURACION.
Part V, General	\| Explanation:\| INFORMATION REGARDING PERSONAL BENEFIT CONTRACTS: THE ORGANIZATION DID NOT DURING THE YEAR RECEIVE ANY FUNDS DIRECTLY OR INDIRECTLY TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT. THE ORGANIZATION DID NOT DURING THE YEAR PAY ANY PREMIUMS DIRECTLY OR INDIRECTLY ON A PERSONAL BENEFIT CONTRACT.

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