2024-11-14T12:34:09-06:00 2022-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 66 HUDSON BLVD E SUITE 2200 NEW YORK NY 10001 990 2022-01-01 382935397 INTERNATIONAL YOUTH FOUNDATION INTE 4109511500 841 EAST FORT AVE 105 BALTIMORE MD 21230 YVONNA STEVENS CFO & EVP 4109511500 2024-11-14 1 0 X PATRICK YU CPA P00675982 2126976900 2024-11-14 2022 2024-10-15 13:58:12Z X CHRISTINA SASS 841 EAST FORT AVE 105 BALTIMORE MD 21230 25688395 0 X WWW.IYFGLOBAL.ORG X 1990 IL A GLOBAL NGO PREPARING YOUNG PEOPLE TO BE HEALTHY, PRODUCTIVE AND ENGAGED CITIZENS 16 15 77 15 0 0 16377318 17142563 3085930 1373185 1783258 957441 2392 -52705 21248898 19420484 2689729 1517352 0 0 8387179 8720063 0 0 767 5837877 6059770 16914785 16297185 4334113 3123299 31725558 33645518 1478226 3792405 30247332 29853113 X IYF IS A GLOBAL NGO THAT PREPARES YOUNG PEOPLE TO BE HEALTHY, PRODUCTIVE AND ENGAGED CITIZENS. 0 0 5094261 1203542 97999 INITIATIVES IN SUB-SAHARAN AFRICA: SINCE IYF'S FOUNDING IN 1990, WE'VE HELPED MORE THAN TWO MILLION SUB-SAHARAN AFRICAN YOUTH TURN THEIR TALENT AND ENTHUSIASM INTO JOBS AND CAREERS IN GROWTH SECTORS SUCH AS SERVICE INDUSTRIES, AGRICULTURE, AND CONSTRUCTION. IN 2022 IYF OPERATED 17 PROGRAMS IN 5 COUNTRIES IN SUB-SAHARAN AFRICA (ETHIOPIA, SOUTH AFRICA, ZIMBABWE, KENYA, NIGERIA) REACHING OVER 44,000 YOUNG PEOPLE. IYF'S BENEFICIARIES INCLUDED ORPHANS AND VULNERABLE CHILDREN, OPPORTUNITY YOUTH, STUDENTS FROM LOW-INCOME FAMILIES, AND YOUTH WITH DISABILITY. THESE PROGRAMS IMPROVED ALIGNMENT BETWEEN TECHNICAL VOCATIONAL TRAINING SKILLS COURSES AND INDUSTRY NEEDS, IMPROVED BENEFICIARIES' PATHWAYS TO MEANINGFUL LIVELIHOODS, INCLUDING PROVIDING HIGH QUALITY DIGITAL TRAINING TO SECURE JOBS AND LEARNERSHIPS, CREATED MORE YOUTH-INCLUSIVE AND YOUTH-RESPONSIVE ORGANIZATIONS AND IMPROVED PEDAGOGICAL PRACTICES IN TRAINING CENTERS. IN PARTNERSHIP WITH MASTERCARD FOUNDATION, VIA: PATHWAYS TO WORK APPLIES A SYSTEMS APPROACH TO IMPROVE ECONOMIC OPPORTUNITIES FOR UNDERSERVED YOUNG PEOPLE IN MOZAMBIQUE AND TANZANIA. IN SOUTH AFRICA, IYF MANAGES HIGH GEAR, AN EXCITING INITIATIVE THAT IS ADVANCING SOUTH AFRICA'S PUBLIC TECHNICAL AND VOCATIONAL EDUCATION AND TRAINING (TVET) COLLEGE SYSTEM. HIGH GEAR DRAWS ON INDUSTRY KNOWLEDGE AND SKILLS IMPERATIVES-ALONG WITH IYF CURRICULA ENHANCEMENT TOOLS-TO STRENGTHEN THE MARKET RELEVANCE OF SELECT PUBLIC TVET COLLEGE COURSES. THROUGH IMPROVED LEARNER RETENTION AND COMPLETION RATES, THE SKILLS FOR LIFE PROJECT IN SOUTH AFRICA SEEKS TO SUPPORT THE COUNTRY'S TVET COLLEGE SYSTEM TO BETTER PREPARE YOUNG WOMEN AND MEN WITH THE LIFE SKILLS AND INDUSTRY-RELEVANT TECHNICAL COMPETENCIES NEEDED FOR ACADEMIC AND WORKFORCE SUCCESS. IYF LEADS SPECIFIC COMPONENTS OF THE KEFETA PROJECT IN ETHIOPIA AND THE TAKUNDA PROJECT IN ZIMBABWE. IN ETHIOPIA, THE KEFETA INITIATIVE WILL SERVE A TARGET OF 2M YOUTH ACROSS 18 ETHIOPIAN CITIES. THE GOAL OF THE TAKUNDA ACTIVITY IS ACHIEVING SUSTAINABLE, EQUITABLE, AND RESILIENT FOOD, NUTRITION, AND INCOME SECURITY FOR OVER 300,000 YOUTH. THROUGH THESE PROJECTS, IYF OVERSEES THE COMPONENTS INCLUDING 1) YOUTH ENGAGEMENT, INCLUSION AND EMPOWERMENT, 2) INVESTING IN HIGHER EDUCATION ALLIANCES AND YOUTH HUBS AND BUILDING AN EDUCATIONAL FOUNDATION, AND 3) LINKING THE PRIVATE SECTOR FOR YOUTH EMPLOYMENT AND ENTREPRENEURSHIP. 4647750 313810 132413 INITIATIVES IN THE US AND GLOBAL PROGRAMS: IYF INITIATIVES REACH YOUNG PEOPLE IN RURAL AND URBAN AREAS OF THE UNITED STATES, AND SEVERAL PROJECTS WITH GLOBAL REACH. THE LARGEST PROJECT IYF IS IMPLEMENTING IN THE US AND GLOBAL IS THE YOUTH OPPORTUNITY (YO) INITIATIVE IN CHICAGO WITH FUNDING FROM THE MCDONALD'S CORPORATION. THE GOAL OF THE PARTNERSHIP IS TO REDUCE BARRIERS AND INCREASE OPPORTUNITIES FOR EMPLOYMENT AMONG YOUNG PEOPLE AGES 16-24. IYF PARTNERS WITH LOCAL, COMMUNITY-BASED ORGANIZATIONS TO PROVIDE PRE-EMPLOYMENT TRAINING, WHICH INCLUDES CRITICAL LIFE SKILLS LIKE EFFECTIVE COMMUNICATION, TEAMWORK, MANAGING STRESS, AND HANDLING CONFLICT. THE YO INITIATIVE INCREASES OPPORTUNITIES FOR YOUTH THROUGH 1) LIFE SKILLS TRAINING, 2) CONNECTION TO JOBS, 3) YOUTH VOICES, AND 4) COMMUNITY ENGAGEMENT. AS OF 2022, IYF'S YO PROGRAM IMPACT INCLUDED SERVING OVER 13,000 YOUNG PEOPLE, OF WHICH 87% SELF-IDENTIFIED AS EITHER BLACK OR LATINX, 56% FEMALE, AND 67% OF PARTICIPANTS HAVE SINCE BEEN HIRED OR ARE IN EDUCATION. THE YO PROGRAM IS EXPANDING PROGRAM SITES ACROSS THE US AND PUERTO RICO AND URUGUAY. IN ADDITION, IN THIS REGION, IYF HAS ADDRESSED THE CONCERNS YOUNG PEOPLE HAVE ABOUT MENTAL HEALTH AND WELL-BEING THROUGH OUR PROGRAMS FOR YEARS. IN FACT, YOUNG PEOPLE CRAFTED AND ADVISED SOME OF OUR EARLIEST SOLUTIONS SUCH AS BUILDING IN CRISIS SUPPORT SERVICES IN HIGH SCHOOLS, PROVIDING FREE BI-LINGUAL TELETHERAPY, OFFERING FREE YOGA CLASSES, AND ACKNOWLEDGING THE DIFFERING MENTAL HEALTH NEEDS BY GENDER. IN PUERTO RICO, OUR DO GOOD INITIATIVE IS A THREE-YEAR PROGRAM WHICH THE YOUNG PEOPLE CO-DESIGNED AND INCORPORATES A TAILORED MIX OF LIFE SKILLS, SERVICE LEARNING, COLLEGE ACCESS SUPPORT, AND INDIVIDUALIZED COACHING TO REINFORCE THOSE EXPERIENCES AND SUPPORT PARTICIPANTS IN THEIR NEXT EDUCATION AND/OR CAREER STEPS. IYF PARTNERED WITH THREE COMMUNITY-BASED ORGANIZATIONS IN PUERTO RICO ON THIS PROJECT, WHICH HAS IMPACTED OVER 2,300 YOUNG PEOPLE. AS PART OF IYF'S BHP-FUNDED LEAPS PROGRAM, WE EQUIPPED AND INSPIRED A GROUP OF HIGH SCHOOL STUDENTS IN NORTHERN LOUISIANA CALLED THE TEEN ADVISORY COMMITTEE (TAC) TO STEP UP AND TACKLE MENTAL HEALTH AT THE POLICY LEVEL, MAKING REAL, LASTING CHANGE IN THEIR OWN COMMUNITY. BY PARTNERING WITH A LOCAL COMMUNITY-BASED ORGANIZATIONS TO PROVIDE IN-SCHOOL RESOURCES AND ENGAGEMENT FOR AT-RISK STUDENTS IN WEST TEXAS, IYF SUPPORTED TEENS ON THE EDGE OF DROPPING OUT TO STAY IN SCHOOL AND DEAL WITH CHALLENGES IN PRODUCTIVE WAYS. THE HILTON PARTNERSHIP HAS OFFERED LIFE SKILLS TRAINING TO YOUNG TEAM MEMBERS AND OTHERS ACROSS FOUR CONTINENTS. 2837496 594361 INITIATIVES IN LATIN AMERICA AND THE CARIBBEAN: IN 2022, IYF OPERATED 26 PROGRAMS IN SIX COUNTRIES IN LATIN AMERICA AND THE CARIBBEAN (BRAZIL, COLOMBIA, HAITI, MEXICO, PANAMA, PERU) REACHING OVER 193,000 YOUNG PEOPLE. IYF'S BENEFICIARIES INCLUDED YOUTH LEADERS, STUDENTS FROM LOW-INCOME FAMILIES, OPPORTUNITY YOUTH, YOUTH WITH DISABILITIES, AND INCARCERATED YOUTH. IYF'S PROGRAMMING INCREASED THEIR INCOMES AND EMPLOYMENT LEVELS, DECREASED DROP-OUT RATES, DEVELOPED CRITICAL SKILLS FOR WORK AND LIFE AND INCREASED THEIR INFLUENCE OVER KEY DECISIONS THAT IMPACT THEIR LIVES AND FUTURE. WE'VE WORKED WITH MORE THAN 70 IMPLEMENTING PARTNERS IN LATIN AMERICA AND THE CARIBBEAN TO HELP LOCAL ORGANIZATIONS HARNESS A PASSION FOR SUSTAINABLE YOUTH DEVELOPMENT PROJECTS THAT MEASURABLY CHANGE THE LIVES OF UNDERSERVED YOUTH. WE'RE PROUD OF THE LEGACY OF IMPACT WE'RE BUILDING THROUGHOUT THE REGION, ESPECIALLY IN THE LIVES OF VULNERABLE AND HISTORICALLY UNDERSERVED POPULATIONS OF YOUNG PEOPLE, INCLUDING YOUNG WOMEN. EN TRAYECTO IS A CITI FOUNDATION-FUNDED PROGRAM WORKING WITH MARGINALIZED YOUTH, AGES 18 TO 29, IN MEXICO TO DEVELOP IN-DEMAND TECHNICAL SKILLS AND RELEVANT LIFE SKILLS THAT WILL HELP THEM SECURE DECENT JOBS IN SECTORS INCLUDING LOGISTICS, INFORMATION TECHNOLOGY (IT), AND MANUFACTURING. LIKE OTHER IYF PROGRAMS IN THE REGION, EN TRAYECTO SUPPORTS YOUNG PEOPLE FROM VULNERABLE POPULATIONS, INCLUDING YOUNG WOMEN, TOO MANY OF WHOM FACE CHALLENGES SUCH AS LOW FORMAL EMPLOYMENT RATES (ONLY 17.8% ARE FORMALLY EMPLOYED) AND HIGH RATES OF VIOLENCE (71% HAVE EXPERIENCED SOME TYPE OF VIOLENCE). THIS YEAR IN COLOMBIA, IYF HAS PARTNERED WITH MICROSOFT TO LAUNCH THE GLOBAL DIGITAL SKILLS TRAINING PROGRAM. OVER THE COURSE OF THIS THREE-YEAR PROJECT, WHICH SERVES 18,500 YOUNG PEOPLE, IYF IS INTEGRATING CORE COMPONENTS OF MICROSOFT'S DIGITAL SKILLS CURRICULUM TO COMPLEMENT EXISTING PROGRAMMING IN TECHNICAL AND VOCATIONAL EDUCATION AND TRAINING (TVET) SCHOOLS. IN COLOMBIA, IYF ENGAGES SECOND-CHANCE YOUTH, WHO ARE NOT INCLUDED OR HAVE FALLEN OUT OF THE FORMAL EDUCATIONAL, LABOR SYSTEMS OR BOTH. THIS PROGRAM EQUIPS YOUTH WITH THE BASIC DIGITAL SKILLS NEEDED TO SUCCEED IN THE WIDER SUITE OF IYF PROGRAMS AND INCREASES THEIR CHANCES OF EMPLOYMENT. 841736 548412 INITIATIVES IN THE MIDDLE EAST, NORTH AFRICA, AND ASIA: WE HAVE WORKED WITH YOUTH IN NORTH AFRICA, THE MIDDLE EAST, AND ASIA TO STRENGTHEN EMPLOYABILITY, CAREER GUIDANCE, AND SOCIAL ENTREPRENEURSHIP. IYF'S BENEFICIARIES INCLUDED HISTORICALLY UNDERSERVED YOUTH. IYF'S PROGRAMMING EXPANDED THEIR CHOICES FOR PROFESSIONAL PATHS, DEVELOPED CRITICAL SKILLS FOR WORK AND LIFE, CHANGED EDUCATION SYSTEMS. PALESTINIAN YOUNG PEOPLE DESCRIBE DAUNTING ISSUES DRIVING THEIR FEELINGS OF MARGINALIZATION, INCLUDING SOCIAL ISOLATION, ECONOMIC MARGINALIZATION, VIOLENCE, AND POOR QUALITY OF LIFE, AMONG OTHER CHALLENGES. TAILORED TO THE PALESTINIAN CONTEXT, THE POSITIVE YOUTH ENGAGEMENT (PYE) PROGRAM CONTINUED IN PALESTINE IN THE WEST BANK, GAZA AND EASTERN JERUSALIM. THIS FIVE-YEAR PROGRAM WILL SUPPORT 50,000 ADOLESCENTS WITH A MENU OF ACTIVITIES, OPPORTUNITIES FOR ENGAGEMENT AND LEADERSHIP, AND RESOURCES TO PURSUE THEIR GOALS WITH HOPE FOR THE FUTURE ALONG PEACEFUL AND PRODUCTIVE PATHWAYS. PYE IS DESIGNED TO WEAKEN THE PUSH AND PULL FACTORS THAT DRIVE ADOLESCENTS TO VIOLENCE BY SUPPORTING THEIR PERSONAL WELL-BEING, HELPING THEM DEVELOP SKILLS TO LEAD THE LIVES THEY CHOOSE, AND STRENGTHENING THEIR POSITIVE INTERACTIONS WITH THE COMMUNITY NETWORKS AND INSTITUTIONS THAT SERVE THEM, INCLUDING SCHOOLS, CIVIL SOCIETY ORGANIZATIONS, AND PRIVATE BUSINESSES. IN DIRECT PARTNERSHIP WITH PALESTINIAN YOUTH, THE PROGRAM WILL REINTEGRATE OLDER ADOLESCENTS (15-19 YEARS OLD) INTO SOCIAL AND ECONOMIC LIFE BY EMPOWERING THEM TO SUCCESSFULLY PURSUE THEIR GOALS AND PREVENT YOUNGER ADOLESCENTS (10-14 YEARS OLD) FROM BECOMING ISOLATED AND DISCONNECTED FROM SOCIAL AND ECONOMIC OPPORTUNITIES. FURTHER, PYE SEEK TO PROVIDE YOUNG PEOPLE WITH ABILITIES AND SKILLS TO REFER THEM TO ADVANCED EDUCATIONAL OPPORTUNITIES AND/OR ACCESS TO THE LABOR MARKET AS EMPLOYEES AND SOCIAL ENTREPRENEURS. 841736 548412 13421243 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 1 1 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 X 31 0 77 1 0 1 TZ ZI MO MX SF ET 0 0 0 0 0 0 0 0 0 0 X 16 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA DC IL NY VA MD X X YVONNA STEVENS CFO & EVP 4109511500 840 E FORT AVE 105 BALTIMORE MD 212305117 SUSAN G REICHLE PRESIDENT & CHIEF EXECUTIVE OFFICER 40.00 0.00 X X 313332 0 12153 DOUGLAS L BECKER CHAIRMAN 0.20 0.00 X X 0 0 0 UMRAN BEBA VICE CHAIR 0.20 0.00 X X 0 0 0 JOSEPH M MATALON VICE CHAIR 0.20 0.00 X X 0 0 0 DIDIER ACOUETEY DIRECTOR 0.20 0.00 X 0 0 0 DISSA SYAKINA AHDANISA DIRECTOR (UNTIL 12/22) 0.20 0.00 X 0 0 0 ABDULAZIZ AL-KHAYYAL DIRECTOR 0.20 0.00 X 0 0 0 KATIE FALLON DIRECTOR 0.20 0.00 X 0 0 0 ANUSHKA GUPTA DIRECTOR (UNTIL 6/22) 0.20 0.00 X 0 0 0 HEATHER HIGGINBOTTOM DIRECTOR (UNTIL 8/22) 0.20 0.00 X 0 0 0 EMANUEL JIMENEZ DIRECTOR 0.20 0.00 X 0 0 0 DONZEL A LEGGETT DIRECTOR 0.20 0.00 X 0 0 0 ALEJANDRO MAZA DIRECTOR 0.20 0.00 X 0 0 0 CONSTANCE ELIZABETH SWANIKER DIRECTOR 0.20 0.00 X 0 0 0 STEVEN TOM DIRECTOR 0.20 0.00 X 0 0 0 FAITH NAFULA WAFULA DIRECTOR (UNTIL 12/22) 0.20 0.00 X 0 0 0 ANDREA GONZALEZ-NEGRON DIRECTOR (AS OF 1/22) 0.20 0.00 X 0 0 0 CHARLES KIE DIRECTOR (AS OF 1/22) 0.20 0.00 X 0 0 0 MELANIE TRAN DIRECTOR (AS OF 1/22) 0.20 0.00 X 0 0 0 SUSAN YESHAR DIRECTOR (AS OF 1/22) 0.20 0.00 X 0 0 0 YVONNA STEVENS CFO & EVP 40.00 0.00 X 190236 0 27967 PETER SHIRAS EXECUTIVE VP 40.00 0.00 X 160771 0 33767 ANNA SCHOWENGERDT EXECUTIVE VP 40.00 0.00 X 155820 0 17038 PIA CAMPBELL DIRECTOR 40.00 0.00 X 138433 0 9737 COLIN HAGANS DIRECTOR 40.00 0.00 X 114547 0 7876 LINDA FOGARTY DIRECTOR 40.00 0.00 X 123408 0 14702 1196547 0 123240 11 0 1 0 SYSTEM SOURCE 339 CLUBHOUSE ROAD HUNT VALLEY MD 21031 OUTSOURCED IT SERVICES 139534 ADVANCENET TECHNOLOGY SERVICES 1090 TEXAN TRAIL GRAPEVINE TX 76051 SOFTWARE LICENSING & SUPPORT 109588 BAKER TILLY US LLP PO BOX 7398 MADISON WI 537077398 AUDIT AND TAX SERVICES 102950 3 1744242 15398321 24000 17142563 CONTRACT REVENUE 541900 1350185 1350185 LICENSING FEE 541900 23000 23000 1373185 258340 258340 366146 446836 -80690 -80690 -80690 6508476 11700 5821075 0 687401 11700 699101 699101 INCOME TAX REFUND 900099 15711 15711 IFYUSA INCOME 900099 12076 12076 OTHER INCOME 900099 198 198 27985 19420484 1373185 0 904736 745338 745338 772014 772014 543688 171017 372671 6247056 5106534 1140522 433787 345251 88536 1160546 910825 249721 334986 261020 73966 31997 23382 8615 113301 30151 83150 47926 47926 3838544 3421583 416961 380482 359813 20669 434106 299601 133738 767 141240 99683 41557 611522 525388 86134 240649 224346 16303 729 729 52473 53 52420 PROGRAM SUPPLIES 60022 60022 PARTICIPANT SUPPORT 50603 50532 71 DUES & SUBSCRIPTIONS 34228 7890 26338 JOB POSTINGS 15703 555 15148 6245 6245 16297185 13421243 2875175 767 2550 7133 7739719 6875250 6091052 7825969 227694 2101990 222314 424453 218642 195801 31592 22841 17269988 14595550 15956 970 124693 1791362 31725558 33645518 887662 1276757 37512 697 156830 545154 396222 1969797 1478226 3792405 X 15739089 13606676 14508243 16246437 30247332 29853113 31725558 33645518 X 3123299 -3487819 -29699 X 0 1 X 1 1 1 X 14312691 17557971 10930290 16377318 17142563 76320833 14312691 17557971 10930290 16377318 17142563 76320833 30552187 45768646 249182 277945 158567 161265 624486 1471445 118390 2392 27985 148767 77941045 13834323 0.58720 0.61520 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2020 AMOUNT: $ 932. 2021 AMOUNT: $ 2,392. 2022 AMOUNT: $ 198. INCOME TAX REFUND - 2020 AMOUNT: $ 88,358. 2022 AMOUNT: $ 15,711. BCPS SUMMER SKILLS - 2020 AMOUNT: $ 29,100. IFYUSA INCOME - 2022 AMOUNT: $ 12,076. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6141639 1000 -476452 302013 5364174 5997537 3231 386164 245293 6141639 6091405 4272 258043 356183 5997537 5109877 36510 1143354 198336 6091405 5150206 328509 -228838 140000 5109877 0.60000 0.32000 0.08000 0 0 54139 33155 20984 164503 162646 1857 22841 OTHER ASSETS 56668 SECURITY DEPOSITS 55374 LESSOR INITIAL DIRECT COST 67792 RIGHT-OF-USE ASSETS 1611528 1791362 OTHER LIABILITIES 99858 OPERATING LEASE LIABILITIES 1869939 1969797 X 16325876 -3487819 24000 -29699 -3493518 19819394 47926 -446836 -398910 19420484 16720095 24000 446836 470836 16249259 47926 47926 16297185 PART V, LINE 4: THE IYF ENDOWMENT IS A COMBINATION OF BOARD DESIGNATED FUNDS AS WELL AS PERMANENTLY RESTRICTED DONOR CONTRIBUTIONS WHICH WILL BE INVESTED IN PERPETUITY. THE INCOME OF THE RESTRICTED PORTION OF THE ENDOWMENT WILL BE RELEASED UPON APPROPRIATION FOR USE TO SUPPORT THE OPERATIONAL NEEDS OF THE ORGANIZATION. PART X, LINE 2: MANAGEMENT HAS EVALUATED IYF'S TAX POSITIONS AND HAS CONCLUDED THAT IYF HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE CONSOLIDATED FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. PART XI, LINE 2D - OTHER ADJUSTMENTS: FOREIGN CURRENCY TRANSLATION -29,699. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -446,836. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 446,836. 1 SOUTH AMERICA 0 0 GRANTS 362576 SUB-SAHARAN AFRICA 0 0 GRANTS 210017 CENTRAL AMERICA AND THE CARIBBEAN 0 0 GRANTS 102603 NORTH AMERICA 0 0 GRANTS 96818 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES YOUTH DEVELOPMENT PROGRAMS 31638 NORTH AMERICA 1 25 PROGRAM SERVICES YOUTH DEVELOPMENT PROGRAMS 1759795 SOUTH AMERICA 1 3 PROGRAM SERVICES YOUTH DEVELOPMENT PROGRAMS 101204 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES YOUTH DEVELOPMENT PROGRAMS 1967 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES YOUTH DEVELOPMENT PROGRAMS 102331 RUSSIA AND NEIGHBORING STATES 0 0 PROGRAM SERVICES YOUTH DEVELOPMENT PROGRAMS 123370 SOUTH ASIA 0 0 PROGRAM SERVICES YOUTH DEVELOPMENT PROGRAMS 42703 MIDDLE EAST AND NORTH AFRICA 2 3 PROGRAM SERVICES YOUTH DEVELOPMENT PROGRAMS 608574 SUB-SAHARAN AFRICA 4 24 PROGRAM SERVICES YOUTH DEVELOPMENT PROGRAMS 4055715 2 28 6 27 8 55 2666618 4932693 7599311 SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, YOUTH DEVELOPMENT PROGRAMS 208465 WIRE TRANSFER 0 SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, YOUTH DEVELOPMENT PROGRAMS 44512 WIRE TRANSFER 0 SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, YOUTH DEVELOPMENT PROGRAMS 7421 WIRE TRANSFER 0 SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, YOUTH DEVELOPMENT PROGRAMS 7432 WIRE TRANSFER 0 SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, YOUTH DEVELOPMENT PROGRAMS 94746 WIRE TRANSFER 0 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, YOUTH DEVELOPMENT PROGRAMS 42330 WIRE TRANSFER 0 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES YOUTH DEVELOPMENT PROGRAMS 32500 WIRE TRANSFER 0 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES YOUTH DEVELOPMENT PROGRAMS 19000 WIRE TRANSFER 0 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES YOUTH DEVELOPMENT PROGRAMS 43500 WIRE TRANSFER 0 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, YOUTH DEVELOPMENT PROGRAMS 35850 WIRE TRANSFER 0 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, YOUTH DEVELOPMENT PROGRAMS 102603 WIRE TRANSFER 0 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, YOUTH DEVELOPMENT PROGRAMS 34181 WIRE TRANSFER 0 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, YOUTH DEVELOPMENT PROGRAMS 97656 WIRE TRANSFER 0 11 3 0 0 0 0 0 0 PART I, LINE 2: IYF'S GRANT MONITORING PLAN IS DETERMINED DURING THE PROGRAM DESIGN PHASE WITH A COMPREHENSIVE FIDUCIARY AND PROGRAMMATIC DUE DILIGENCE PROCESS. IYF PROGRAM STAFF WORK CLOSELY WITH ALL GRANTEES DURING THE PROGRAM DESIGN PHASE TO ENSURE THAT THE GRANTEE CAN DELIVER ON THE PROGRAM. ANY ASSESSED PROGRAM WEAKNESSES ARE NOTED AND APPROPRIATE PLANS ARE MADE TO ADDRESS THESE DURING THE PROJECT IMPLEMENTATION PHASE. FIDUCIARY DUE DILIGENCE INCLUDES A REVIEW OF THE GRANTEE'S ORGANIZATIONAL DOCUMENTS AND AUDITED FINANCIAL STATEMENTS, AS WELL AS A PRE-AWARD QUESTIONNAIRE WHICH ASSESSES INSTITUTIONAL CAPACITY. ADDITIONALLY, THE BOARD AND KEY STAFF ARE VETTED AGAINST SEVERAL LISTS TO COMPLY WITH APPLICABLE U.S. EXECUTIVE ORDERS, EXCLUDED PARTY LISTS AND DEBARMENT RULES. THE DUE DILIGENCE REVIEW RESULTS IN A DOCUMENTED RISK ASSESSMENT AND RECOMMENDED MONITORING PLAN, WHICH ARE THEN USED TO DETERMINE REPORTING FREQUENCY. GRANTEES QUALIFYING AS LOW RISK NORMALLY REPORT BOTH PROGRAMMATICALLY AND FINANCIALLY TWICE A YEAR. GRANTEES NOT QUALIFYING AS LOW RISK MAY BE ASKED TO REPORT MONTHLY AND SPECIAL CONDITIONS MAY BE APPLIED (E.G. REQUIREMENT OF A SEPARATE BANK ACCOUNT FOR IYF GRANT FUNDS). ONCE A GRANTEE SUBMITS A FINAL PROPOSAL AND BUDGET, THE GRANT PROGRAM IS APPROVED BY THE APPROPRIATE PROGRAM STAFF AS WELL AS FINANCE STAFF. THE BOARD OF DIRECTORS HAS DELEGATED FINAL AUTHORIZATION OF ALL GRANTS TO THE PRESIDENT & CEO AND CFO & EVP FINANCE. FUNDS ARE DISBURSED TO GRANTEES BASED ON THE MONITORING PLAN SET UP DURING THE DESIGN PHASE. THE FIRST DISBURSEMENT IS BASED ON EITHER THREE-MONTH EXPENDITURE PROJECTIONS, A PERCENTAGE OF THE PROJECT BUDGET OR COMPLETION OF AN ESTABLISHED MILESTONE. ALL FUNDS DISBURSED FOR THE REMAINDER OF THE GRANT ARE DETERMINED BY A SCHEDULE AND CONTINGENT UPON ALL DELIVERABLES DELINEATED IN THE GRANT AGREEMENT. BEYOND REGULAR PROGRAM REPORTS, IYF RELIES ON REGULAR COMMUNICATION WITH GRANTEES TO ENSURE SUCCESS OF PROGRAMS. THIS COMMUNICATION TAKES THE FORM OF ELECTRONIC COMMUNICATIONS AS WELL AS OCCASIONAL SITE VISITS DURING WHICH PROGRAM PROGRESS IS ASSESSED AND MEASURED. FINANCIAL REPORTS ARE COLLECTED ON A REGULAR BASIS (AS DETAILED ABOVE) AND PROGRESS AGAINST BUDGET IS ASSESSED. FINANCIAL REPORTS ARE REVIEWED FOR BOTH DONOR COMPLIANCE AND PROGRAM DELIVERY. UPON COMPLETION OF THE PROJECT, IYF PERFORMS CLOSEOUT WHICH INVOLVES GRANTEES SUBMITTING FINAL REPORTS ALONG WITH COPIES OF ALL MATERIALS DEVELOPED. PART III ACCOUNTING METHOD: 1 ALTERNATIVE SCHOOLS NETWORK 1807 W SUNNYSIDE CHICAGO IL 60640 237375976 501(C)(3) 125000 0 YOUTH DEVELOPMENT PROGRAMS CENTRAL STATES SER 3948 W 26TH STREET SUITE 213 CHICAGO IL 60623 361211270 501(C)(3) 112500 0 YOUTH DEVELOPMENT PROGRAMS LATIN AMERICAN YOUTH CENTER 2102 W MONROE STREET CHICAGO IL 60612 362166997 501(C)(3) 12500 0 YOUTH DEVELOPMENT PROGRAMS LAYC CAREER ACADEMY PUBLIC CHARTERED SCHOOL 5100 HARRISON ST CHICAGO IL 60644 237022085 501(C)(3) 37500 0 YOUTH DEVELOPMENT PROGRAMS PHALANX FAMILY SERVICES 3948 W 26TH STREET STE 213 CHICAGO IL 60623 361211270 501(C)(3) 112500 0 YOUTH DEVELOPMENT PROGRAMS SKILLS FOR CHICAGOLAND'S FUTURE 711 THIRD AVE NEW YORK NY 100174014 131656634 501(C)(3) 162500 0 YOUTH DEVELOPMENT PROGRAMS THE NEXT STEP PUBLIC CHARTER SCHOOL 1419 COLUMBIA ROAD NW WASHINGTON DC 20009 521023074 501(C)(3) 75000 0 YOUTH DEVELOPMENT PROGRAMS MARTHA O'BRYAN CENTER 711 SOUTH 7TH STREET NASHVILLE TN 37206 620477728 501(C)(3) 45911 0 YOUTH DEVELOPMENT PROGRAMS ONE STOP CAREER CENTER OF PR INC 839 CALLE ANASCO STE 5 SAN JUAN PR 00925 660593598 501(C)(3) 16927 0 YOUTH DEVELOPMENT PROGRAMS HEART OF LOS ANGELES YOUTH INC 2701 WILSHIRE BLVD SUITE 100 LOS ANGELES CA 90057 954397418 501(C)(3) 10000 0 YOUTH DEVELOPMENT PROGRAMS COMMUNITY YOUTH CENTER OF SAN FRANCISCO 1038 POST STREET SAN FRANCISCO CA 94109 941728818 501(C)(3) 10000 0 YOUTH DEVELOPMENT PROGRAMS GIRLS INC OF NEW YORK CITY 25 BROADWAY 12TH FLOOR NEW YORK NY 10004 134028433 501(C)(3) 12500 0 YOUTH DEVELOPMENT PROGRAMS NEW YORK EDGE INC 58-12 QUEENS BOULEVARD WOODSIDE NY 11377 113112635 501(C)(3) 12500 0 YOUTH DEVELOPMENT PROGRAMS 13 0 PART I, LINE 2: IYF'S GRANT MONITORING PLAN IS DETERMINED DURING THE PROGRAM DESIGN PHASE WITH A COMPREHENSIVE FIDUCIARY AND PROGRAMMATIC DUE DILIGENCE PROCESS. IYF PROGRAM STAFF WORK CLOSELY WITH ALL GRANTEES DURING THE PROGRAM DESIGN PHASE TO ENSURE THAT THE GRANTEE CAN DELIVER ON THE PROGRAM. ANY ASSESSED PROGRAM WEAKNESSES ARE NOTED AND APPROPRIATE PLANS ARE MADE TO ADDRESS THESE DURING THE PROJECT IMPLEMENTATION PHASE. FIDUCIARY DUE DILIGENCE INCLUDES A REVIEW OF THE GRANTEE'S ORGANIZATIONAL DOCUMENTS AND AUDITED FINANCIAL STATEMENTS, AS WELL AS A PRE-AWARD QUESTIONNAIRE WHICH ASSESSES INSTITUTIONAL CAPACITY. ADDITIONALLY, THE BOARD AND KEY STAFF ARE VETTED AGAINST SEVERAL LISTS TO COMPLY WITH APPLICABLE U.S. EXECUTIVE ORDERS, EXCLUDED PARTY LISTS AND DEBARMENT RULES. THE DUE DILIGENCE REVIEW RESULTS IN A DOCUMENTED RISK ASSESSMENT AND RECOMMENDED MONITORING PLAN, WHICH ARE THEN USED TO DETERMINE REPORTING FREQUENCY. GRANTEES QUALIFYING AS LOW RISK NORMALLY REPORT BOTH PROGRAMMATICALLY AND FINANCIALLY TWICE A YEAR. GRANTEES NOT QUALIFYING AS LOW RISK MAY BE ASKED TO REPORT MONTHLY SPECIAL CONDITIONS MAY BE APPLIED (E.G. REQUIREMENT OF A SEPARATE BANK ACCOUNT FOR IYF GRANT FUNDS). ONCE A GRANTEE SUBMITS A FINAL PROPOSAL AND BUDGET, THE GRANT PROGRAM IS APPROVED BY THE APPROPRIATE PROGRAM STAFF AS WELL AS FINANCE STAFF. THE BOARD OF DIRECTORS HAS DELEGATED FINAL AUTHORIZATION OF ALL GRANTS TO THE PRESIDENT & CEO AND CFO & EVP FINANCE. FUNDS ARE DISBURSED TO GRANTEES BASED ON THE MONITORING PLAN SET UP DURING THE DESIGN PHASE. THE FIRST DISBURSEMENT IS BASED ON EITHER THREE-MONTH EXPENDITURE PROJECTIONS, A PERCENTAGE OF THE PROJECT BUDGET OR COMPLETION OF AN ESTABLISHED MILESTONE. ALL FUNDS DISBURSED FOR THE REMAINDER OF THE GRANT ARE DETERMINED BY A SCHEDULE AND CONTINGENT UPON ALL DELIVERABLES DELINEATED IN THE GRANT AGREEMENT. BEYOND REGULAR PROGRAM REPORTS, IYF RELIES ON REGULAR COMMUNICATION WITH GRANTEES TO ENSURE SUCCESS OF PROGRAMS. THIS COMMUNICATION TAKES THE FORM OF ELECTRONIC COMMUNICATIONS AS WELL AS OCCASIONAL SITE VISITS DURING WHICH PROGRAM PROGRESS IS ASSESSED AND MEASURED. FINANCIAL REPORTS ARE COLLECTED ON A REGULAR BASIS (AS DETAILED ABOVE) AND PROGRESS AGAINST BUDGET IS ASSESSED. FINANCIAL REPORTS ARE REVIEWED FOR BOTH DONOR COMPLIANCE AND PROGRAM DELIVERY. UPON COMPLETION OF THE PROJECT, IYF PERFORMS CLOSEOUT WHICH INVOLVES GRANTEES SUBMITTING FINAL REPORTS ALONG WITH COPIES OF ALL MATERIALS DEVELOPED. X X X X 0 1 0 0 0 0 0 0 0 SUSAN G REICHLE PRESIDENT & CHIEF EXECUTIVE OFFICER 311189 0 0 0 2143 0 9600 0 2553 0 325485 0 0 0 YVONNA STEVENS CFO & EVP 189875 0 0 0 361 0 5501 0 22466 0 218203 0 0 0 PETER SHIRAS EXECUTIVE VP 154953 0 0 0 5818 0 7253 0 26514 0 194538 0 0 0 ANNA SCHOWENGERDT EXECUTIVE VP 154937 0 0 0 883 0 5916 0 11122 0 172858 0 0 0 PART I, LINE 4B SUSAN REICHLE - 457(B) - $900 AMENDED STATEMENT THE ORGANIZATION IS AMENDING ITS FORM 990 TO CORRECT FINANCIAL AND SUPPLEMENTAL INFORMATION PREVIOUSLY REPORTED SINCE INFORMATION WAS NOT AVAILABLE AT THE TIME OF FILING. ALL SCHEDULES AND PARTS OF THE RETURN HAS BEEN AMENDED. FORM 990, PART VI, SECTION B, LINE 11B 990 REVIEW PROCESS: 1. FORMS ARE COMPLETED BY CONTROLLER, CFO & EVP OF FINANCE AND TAX ACCOUNTANTS 2. FORMS REVIEWED BY IYF'S ATTORNEYS. 3. DRAFT FORMS REVIEWED BY CHAIRMAN OF INVESTMENT AND AUDIT COMMITTEE 4. FINAL VERSION OF FORMS SENT TO ENTIRE BOARD PRIOR TO THE FORM 990'S FILING FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST DISCLOSURE STATEMENTS ARE DISTRIBUTED TO STAFF AT THE BEGINNING OF EACH CALENDAR YEAR. THE BOARD RECEIVES THEM AT THE FIRST BOARD MEETING OF THE YEAR. THESE MUST BE COMPLETED AND COLLECTED WITHIN 30 DAYS. THE EXECUTIVE COMMITTEE OF IYF IS RESPONSIBLE FOR MONITORING COMPLIANCE WITH THE POLICY. THE COMPLETED STATEMENTS ARE MAINTAINED ELECTRONICALLY AS CONFIDENTIAL MATERIALS BY AUTHORIZED STAFF IN IYF'S HEADQUARTERS IN BALTIMORE. ANY ISSUES DISCLOSED THROUGH THE FORMS ARE REVIEWED BY THE EXECUTIVE COMMITTEE AND NECESSARY STEPS ARE TAKEN. IN PARTICULAR, SHOULD A BOARD MEMBER WORK FOR OR OTHERWISE BE INVOLVED WITH A DONOR OR VENDOR OF THE ORGANIZATION, THEY ABSTAIN FROM ALL RELATED DISCUSSION AND VOTE. SHOULD ANY STAFF PERSON FAIL TO REVEAL ANY CONFLICT OF INTEREST, THEY WOULD BE TERMINATED. SHOULD ANY BOARD MEMBER FAIL TO REVEAL ANY CONFLICT OF INTEREST, THEY WOULD BE RELEASED FROM THEIR SERVICE ON THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 IYF DOES NOT TREAT COMPENSATION FOR OFFICERS OR OTHER KEY EMPLOYEES DIFFERENTLY FROM THE COMPENSATION OF OTHER STAFF. IT IS IYF'S PRACTICE TO TREAT COMPENSATION FOR THE CHIEF EXECUTIVE OFFICER IN A SIMILAR MANNER TO THAT OF ALL STAFF COMPENSATION. IYF ESTABLISHES AND MAINTAINS SALARY LEVELS THAT ARE COMPETITIVE IN RELATION TO THE MARKETS WITHIN WHICH IT COMPETES FOR EMPLOYEES. IYF AIMS TO KEEP ALL SALARY RANGES COMPARABLE TO INDUSTRY STANDARDS. MARKET SALARIES ARE REVIEWED EVERY 3-5 YEARS BY INDEPENDENT COMPENSATION CONSULTANTS. ANNUAL INCREASE IS DETERMINED BY THE EXECUTIVE MANAGEMENT TEAM (EMT) AND IS BASED ON MARKET TRENDS (E.G. WHAT INCREASES OTHER ORGANIZATIONS ARE PROVIDING), FINANCIAL RESULTS OF THE ORGANIZATION, AND DETERMINATION OF A MERIT INCREASE POOL TO ENSURE THAT INCREASES ARE LINKED TO PERFORMANCE RESULTS. TO DETERMINE MARKET SALARY INCREASES 2-3 SALARY SURVEYS FOR SIMILAR MARKETS ARE REVIEWED. THESE RAISES ARE DEVELOPED USING MARKET INFORMATION AND IYF FINANCIAL POSITION AS THE INFORMING FACTORS. IYF'S BOARD OF DIRECTORS APPROVES THE RATES AND RAISES ARE ALLOCATED TO EMPLOYEES BASED ON PERFORMANCE REVIEWS AND ESTABLISHED CRITERIA. THE CEO RAISE IS HANDLED DIRECTLY BY THE BOARD. THE CEO PERFORMANCE REVIEW IS CONDUCTED BY THE CHAIRMAN OF THE BOARD WHO THEN DETERMINES THE PERCENTAGE RAISE GIVEN. ANY CHANGES TO OFFICER COMPENSATION WOULD BE DONE BY BOARD RESOLUTION AND RATIFIED IN THE BOARD MINUTES. SINCE 2005, WHEN USING THE MERIT POOL, THE PRACTICE HAS BEEN TO GIVE THE CEO THE AVERAGE PERCENTAGE RAISE GIVEN TO THE STAFF. WHEN STAFF HAS RECEIVED INFLATIONARY RAISES ONLY, THE CEO HAS NOT RECEIVED A RAISE. FORM 990, PART VI, SECTION C, LINE 19 THE AUDITED FINANCIAL STATEMENTS AND THE 990 TAX FORMS ARE POSTED ON THE ORGANIZATION'S WEBSITE AND ARE MADE AVAILABLE UPON REQUEST. OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: FOREIGN CURRENCY TRANSLATION -29,699. INTERNATIONAL YOUTH FOUNDATION INC SARLAU 9 RUE RIYAD APPT8 HASSAN MO 981271105 YOUTH DEVELOPMENT PROGRAMS MO 0 6713 INTERNATIONAL YOUTH FOUNDATION INC