2024-08-08T23:54:03-07:00 2023-09-30 990 2022-10-01 451261970 FOTOKIDS INC FOTO 4156091314 Walt Trask 2240 S Palm Canyon Drive Palm Springs CA 92264 Matt Strain Treasurer 4156091314 2024-07-31 1 2022 2024-08-08 14:25:15Z Daniel Huecker 46726 S Fork Dr Three Rivers CA 93271 316145 0 X www.fotokids.org X 2012 CA Since its inception in 1991, Fotokids (originally under it's then fiscal sponsor, the San Carlos Foundation) has utilized photography, graphic design and media technology as tools for self-expression, creativity, leadership and vocational training experience with hundreds of youth from poor rural and urban areas. The majority of our students, in addition to learning employable skills with Fotokids, receive scholarships to study in formal schools from the level of primary education through university. 8 8 0 18 0 0 278875 316145 0 0 0 0 0 0 278875 316145 248201 287191 0 0 21300 17800 0 0 0 0 0 269501 304991 9374 11154 37512 48666 0 0 37512 48666 Since its inception in 1991, Fotokids (originally under our prior fiscal sponsor, the San Carlos Foundation) has utilized photography, graphic design and media technology as tools for self-expression, creativity, leadership and vocational training experience with hundreds of youths from poor rural and urban areas. The majority of our students, in addition to learning employable skills with Fotokids, receive scholarships to study in formal schools from the level of primary education through university. 0 0 158689 158689 Fotokids programs continue to focus on job skills that set our students apart from the 200,000 young people entering the workforce every year, increasing their chances of employment in a competitive job market. Portfolios created by the students include work done for actual clients, such as editorial and event photography, designing and photographing commercial catalogs, and creating web pages. Guatemala City remains the hub for all our programs throughout Guatemala, and all our staff are graduates of Fotokids. We operate an intern program for teenage students, providing them with on-the-job training and real-world experience working with clients. In addition to vocational training, Fotokids provides through Fundación de Niños Artistas de Guatemala, counseling, tutoring, and experience working with international professionals in photography and design. As the Covid challenges have subsided and the situation has returned to a more normal state, we have resumed full operations. We continue to support families with counseling and nutritional support as needed, while our regular programming has fully resumed, including in-person classes, workshops, and exhibitions. The organization remains committed to providing nutritious lunches, transportation, and other essential support to ensure the well-being and success of our students. 89749 89749 In Santiago Atitlán, we have resumed full operations for Fotokids classes, utilizing the garden, pergola, and the new schoolhouse to provide a comprehensive educational experience for our students. During the pandemic, Santiago was struck by the Covid and the resistence to masking and protocols required us to be especially vigilent in protecting our students and staff. With the situation now returning to normal, we have fully resumed in-person classes and workshops. Our students are once again engaged in hands-on learning and participating in various photographic and design projects. Due to the continuing economic and social challenges, Fotokids has continued to support families by providing food baskets and nutritional support. The Fotokids team continues to look for createive ways to ensure we can help ensure the well-being of our community. 38753 38753 Our scholarship program in Santiago Atitlán and Guatemala City provides children with access to formal and vocational education from primary through secondary school, including a growing number of college scholarships. The program covers tuition, school supplies, uniforms, and transportation, enabling students to focus on their studies without financial stress. By supporting higher education, we open doors to advanced career opportunities and empower underprivileged youth to achieve their full potential. This investment in education helps break the cycle of poverty and creates a brighter future for youth in Central America. 0 0 0 287191 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 GT 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 1 0 CA X X X Ann McGirr or Walt Trask Treasurer 4155170579 Walt Trask 1333 Jones Street 1001 San Francisco CA 94109 Nancy McGirr Founder 40 0 X X 17800 0 0 Daniel Heucker Board President 4 0 X X 0 0 0 Austin Lau Vice President 3 0 X X 0 0 0 Mark Cratsenberg Secretary 3 0 X X 0 0 0 Matt Strain Treasurer 5 0 X X 0 0 0 Mykell Winterowd Board Member 3 0 X X 0 0 0 Douglas Farah Board Member 3 X X 0 0 0 Georgiana Young Board member 3 0 X 0 0 0 17800 0 0 0 0 0 0 0 316145 0 0 0 0 0 0 316145 0 0 0 0 0 0 0 0 0 0 0 0 316145 0 0 0 0 0 0 0 287191 287191 17800 17800 304991 287191 17800 0 37512 48666 0 0 0 0 0 0 0 0 0 0 0 0 0 37512 48666 0 0 0 0 0 0 0 0 0 0 X 37512 48666 0 0 37512 48666 37512 48666 11154 0 0 0 0 0 X 0 0 0 X 289061 281845 239898 278875 316145 1405824 289061 281845 239898 278875 316145 1405824 1405824 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1405824 0 1 1 X 289061 281845 239898 278875 298420 1388099 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 289061 281845 239898 278875 298420 1388099 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1388099 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 289061 281845 239898 278875 298420 1388099 1 1 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 Central America and the Caribbean 1 18 Program Services Educational services and educational scholarships 253720 1 18 253720 Central America and the Caribbean The purpose of the grants Fotokids provided to organizations or entities outside the United States is primarily focused on educational and developmental support for children and youth. These grants aim to break the cycle of poverty through education, creativity, and vocational training. The strategy includes providing resources and opportunities to help children and young adults develop skills, improve education, and enhance future prospects. Fotokids' mission emphasizes empowering underprivileged youth by fostering creativity and providing educational opportunities for sustainable improvements in their lives, including traditional education and vocational training for employment and personal growth. 316185 Monthly Checks 0 1 1 Program Services to support development and eduction of Children Central America and the Caribbean 175 253720 Monthly Checks The number of recipients is based on the number of students and family members who benefit from the programs. 0 0 0 0 0 0 Schedule F, Part I, Line 2 Fotokids closely monitors all spending by Fundación de Niños Artistas de Guatemala, through monthly accounting, year-end reporting and the fact that the CEO resides in Guatemala and works closely on a weekly basis with our programs there. The program in Guatemala has served over 1000 children and in 2022 educated and provided services to more than 175 students from poor neighborhoods as well as providing scholarships to many of the students. Form 990, Part VI, Section B, Line 11b This filing was created with the efile platform. First, we entered the information and ran the internal checks with their system. We then reviewed the information across the founder, current Treasurer, and prior Treasurer to double-check it. We then reviewed the information with the board members. Form 990, Part VI, Section B, Line 12c The organization ensured compliance by conducting annual reviews and discussing the importance of the topic at board meetings. Regular updates were provided to the board of directors for review. Form 990, Part VI, Section B, Line 15 Compensation-Section 6 of Fotokids By-laws. Compensation Directors shall serve without compensation except that the Executive Director shall be allowed and paid a reasonable compensation comparable to other non-profits in Guatemala in compliance with IRS code 4958. In addition, they shall be allowed reasonable advancement or reimbursement of expenses incurred in the performance of their regular duties as specified in Section 3 of this Article. Directors may not be compensated for rendering services to the corporation in any capacity other than director unless such other compensation is reasonable and is allowable under the provisions of Section 6 of this Article. Any payments to directors shall be approved in advance in accordance with this corporation's conflict of interest policy, as set forth in Article 12 of these bylaws. Section 5. Compensation Approval Policies A voting member of the governing board who receives compensation, directly or indirectly, from the corporation for services is precluded from voting on matters pertaining to that member's compensation. A voting member of any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the corporation for services is precluded from voting on matters pertaining to that member's compensation. No voting member of the governing board or any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the corporation, either individually or collectively, is prohibited from providing information to any committee regarding compensation. When approving compensation for directors, officers and employees, contractors, and any other compensation contract or arrangement, in addition to complying with the conflict of interest requirements and policies contained in the preceding and following sections of this article as well as the preceding paragraphs of this section of this article, the board or a duly constituted compensation committee of the board shall also comply with the following additional requirements and procedures: a. The terms of compensation shall be approved by the board or compensation committee prior to the first payment of compensation; b. all members of the board or compensation committee who approve compensation arrangements must not have a conflict of interest with respect to the compensation arrangement as specified in IRS Regulation Section 53.4958-6(c)(iii), which generally requires that each board member or committee member approving a compensation arrangement between this organization and a "disqualified person" (as defined in Section 4958(f)(1) of the Internal Revenue Code and as amplified by Section 53.4958-3 of the IRS Regulations): 1. is not the person who is the subject of the compensation arrangement, or a family member of such person; 2. is not in an employment relationship subject to the direction or control of the person who is the subject of the compensation arrangement; 3. does not receive compensation or other payments subject to approval by the person who is the subject of the compensation arrangement; 4. has no material financial interest affected by the compensation arrangement; and 5. does not approve a transaction providing economic benefits to the person who is the subject of the compensation arrangement, who in turn has approved or will approve a transaction providing benefits to the board or committee member. c. the board or compensation committee shall obtain and rely upon appropriate data as to comparability prior to approving the terms of compensation. Appropriate data may include the following: 1. compensation levels paid by similarly situated organizations, both taxable and tax-exempt, for functionally comparable positions. Similarly situated organizations are those of a similar size, purpose, and with similar resources; 2. the availability of similar services in the geographic area of this organization; 3. current compensation surveys compiled by independent firms; 4. actual written offers from similar institutions competing for the services of the person who is the subject of the compensation arrangement; As allowed by IRS Regulation 4958-6, if this organization has average annual gross receipts (including contributions) for its three prior tax years of less than $1 million, the board or compensation committee will have obtained and relied upon appropriate data as to comparability if it obtains and relies upon data on compensation paid by three comparable organizations in the same or similar communities for similar services. d. the terms of compensation and the basis for approving them shall be recorded in written minutes of the meeting of the board or compensation committee that approved the compensation. Such documentation shall include: 1. the terms of the compensation arrangement and the date it was approved; 2. the members of the board or compensation committee who were present during debate on the transaction, those who voted on it, and the votes cast by each board or committee member; 3. the comparability data obtained and relied upon and how the data was obtained; 4. If the board or compensation committee determines that reasonable compensation for a specific position in this organization or for providing services under any other compensation arrangement with this organization is higher or lower than the range of comparability data obtained, the board or committee shall record in the minutes of the meeting the basis for its determination; 5. If the board or committee makes adjustments to comparability data due to geographic area or other specific conditions, these adjustments and the reasons for them shall be recorded in the minutes of the board or committee meeting; 6. any actions taken with respect to determining if a board or committee member had a conflict of interest with respect to the compensation arrangement, and if so, actions taken to make sure the member with the conflict of interest did not affect or participate in the approval of the transaction (for example, a notation in the records that after a finding of conflict of interest by a member, the member with the conflict of interest was asked to, and did, leave the meeting prior to a discussion of the compensation arrangement and a taking of the votes to approve the arrangement); 7. The minutes of board or committee meetings at which compensation arrangements are approved must be prepared before the later of the date of the next board or committee meeting or 60 days after the final actions of the board or committee are taken with respect to the approval of the compensation arrangements. The minutes must be reviewed and approved by the board and committee as reasonable, accurate, and complete within a reasonable period thereafter, normally prior to or at the next board or committee meeting following final action on the arrangement by the board or committee. Ann Nancy McGirr the CEO and founder of Fotokids receives a monthly stipend for her 40 plus hours of work with the organization in Guatemala Funded by Fotokids Fundacion de Ninos Artistas and also for fundraising and filing tax returns social media exhibit administration and the filling out of legal forms. For this she receives a stipend of $2000 a month appraised and approved by the Board in July 2017. The Board meeting followed all legal requisites in the Fotokids By-laws. Ms McGirr reports this income on her Federal tax forms. Form 990, Part VI, Section C, Line 19 Records are on file for the public via the web site of the Attorney General of California and, of course .upon request we would send the information out. No one has ever asked us for this. Fotokids filed an extension for our Form 990