2023-06-30T23:00:14+00:00 2022-12-31 350921680 CROWE LLP 575 Market Street Suite 3300 San Francisco CA 941055829 990 2022-01-01 954714047 OneSky ONES 5105253377 1832 Second Street Suite K Berkeley CA 94710 Morgan Lance CEO 2023-06-30 true Morgan Lance 999009999 Diane Kirmaci P01578407 4155761100 2022 2023-04-26 12:10:37Z OneSky for All Children Morgan Lance 1832 Second Street Suite K Berkeley CA 94710 4546316 false X http://onesky.org X 1998 CA OneSky teaches communities and caregivers to provide nurturing responsive care and early education that unlocks the vast hidden potential in our world's vulnerable children. 13 12 18 118 0 0 6956693 4524456 0 2710 2906 100 17514 6959503 4544876 1718753 744893 0 3141113 3174953 0 739059 894888 1178727 5754754 5098573 1204749 -553697 3976088 3178858 521627 278094 3454461 2900764 X OneSky teaches communities and caregivers to provide nurturing responsive care and early education that unlocks the vast hidden potential in our world's vulnerable children. false false 1540537 0 0 Vietnam: In Vietnam, our goal is to ensure that all vulnerable children living in industrial zones receive quality early care and education that enables healthy development in their formative early years, providing a lifelong foundation to thrive. In partnership with the government, we are training a national community of skilled home-based childcare (HBC) providers serving low-income families in factory zones. In 2022, we contributed to the national guidance on childcare, signed an agreement to design a government childcare training model, celebrated the fifth anniversary of the OneSky Early Learning Center, and supported local communities through Covid and natural disasters. 1222237 744893 0 China: OneSky trains communities and caregivers in China's welfare institutions how to provide responsive, loving care to young vulnerable children. For over two decades, OneSky has been a pioneer in high-quality early childhood care and education, as well as a trusted government partner. In 2022, OneSky continued to pass on knowledge through trainings to nannies and foster parents working with China's welfare institutions. While continuing to train caregivers across the country, OneSky expanded the Family First Program and supported the government in moving as many children as possible out of welfare institutions. Since the program launched, 164 children from 43 institutions have been moved into family-like environments, a 10% increase over the year 527076 0 0 Mongolia: Lockdown has been hard on many of the communities in which OneSky works but none more so than in Ulaanbaatar where the families we serve live in crowded ger (yurt) districts, where children have limited access to quality early childhood care and education. The OneSky Family Center opened in the summer of 2020 and fast became a refuge for many families in the Bayanzurkh District. In 2022, we continued to build strong relations with the government, NGO partners and the local community while enhancing the quality of care for vulnerable young children living in ger districts. 496580 0 0 Hong Kong: In 2022, the P. C. Lee OneSky Global Centre for Early Childhood Development in Hong Kong further established itself within the local community as a place for children and families to play and connect in a safe, educational environment and under the supervision of OneSky Family Mentors. Despite the closure of our Centre from January to May, 2022 due to Covid-related restrictions, we stayed connected to the families and children we serve (holding 16 online trainings) while continuing to engage with NGO partners, participate in community activities, and secure new funding partnerships. 496580 3786430 true true false false false false false false false true false false true false true false true false true true true false false true false false false false true false false false false false false false false false false false false false true true true false false true X 3 0 true 18 true false true HK MG VM CH false false false true true false false false false false false X 13 12 true false false false false false false true true false false true true true true true true true true false CA CO CT FL GA AL IL KS KY LA ME AK MD MA NH NJ NM NY OH OK OR PA AZ RI SC TN UT VA WA WV WI X Morgan Lance 5105253377 1832 Second Street Suite K Berkeley CA 94710 Jenny Bowen Founder, Strategic Advisor, Secretary and director - Partial Year 40.0 2.0 X X 50000 0 25543 Stephen Chipman Chairman 5.0 X X 0 0 0 Dana Johnson Director 5.0 X 0 0 0 Deanne Bevan Director - Partial Year 5.0 X 0 0 0 F Chapman Taylor Director 5.0 X 0 0 0 Gaetano Russo Director - Partial Year 5.0 X 0 0 0 Jal S Shroff Director - Partial Year 5.0 X 0 0 0 Lisa Norton Director 5.0 X 0 0 0 Melissa Ma Director 5.0 X 0 0 0 Melvyn Pun Director 5.0 X 0 0 0 Rachel Xing Chief Operations Officer (China) and Director 40.0 X 157727 0 21104 Randy Belcher Director 5.0 X 0 0 0 Rasheed Shroff Director 5.0 X 0 0 0 Stella Lee Director 5.0 X 0 0 0 Tim Huxley Director 5.0 1.0 X 0 0 0 Zili Zhang Director 5.0 X 0 0 0 MORGAN LANCE CEO 40.0 2.0 X 220000 0 33255 Shanelle Bolton Chief Program Officer 40.0 X 165000 0 11100 Yanfang Chen CFO 40.0 2.0 X 122954 0 0 Melissa Elbirt New Media Director 40.0 X 107162 0 12221 Sandy C Wang Chief Technology Officer 35.0 X 154500 0 4635 Timothy A Huang Chief Impact Officer 40.0 X 125000 0 8550 Yun Y Yu Global Director, Brand and Creative Services 40.0 X 109745 0 11215 1212088 0 127623 8 false true false 0 9262 23406 307400 4184388 719 4524456 0 0 0 0 0 2906 2906 0 0 0 0 0 23406 0 0 0 3325 1440 1885 1885 15629 0 0 15629 15629 4544876 0 0 20420 744893 744893 806683 510480 207564 88639 2016347 1344847 187456 484044 31160 19652 1783 9725 199068 159848 15365 23855 121695 70231 12823 38641 84538 2115 82423 194289 170500 5044 18745 105105 46384 9706 49015 21539 19502 2037 107285 74507 16488 16290 40535 36101 4434 7003 7003 15406 13767 692 947 20447 2268 16751 1428 Subsidies, Stipends and Tuition 347410 347410 Training programs and materials 125298 125298 Center Construction, Equipment & Furnishings 106903 106903 2969 350 1360 1259 5098573 3802059 557455 739059 2979761 1914588 445013 465370 32744 115000 3174 2865 0 0 0 0 8107 7617 72247 52045 160077 126604 42066 33473 0 0 392976 587900 3976088 3178858 214227 264084 14010 0 0 307400 0 521627 278094 X 2735077 2296980 719384 603784 3454461 2900764 3976088 3178858 -553697 0 X false true X true false X 5692115 6702510 6760994 6956693 4524456 30636768 0 0 5692115 6702510 6760994 6956693 4524456 30636768 9223885 21412883 582 476 1009 2710 2906 7683 0 0 0 14635 14891 5205 100 3325 38156 30682607 0 0.6979 0.6777 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - FUNDRAISING INCOME, COLUMN A - 11776.0, COLUMN B - 13423.0, COLUMN C - 0.0, COLUMN D - , COLUMN E - , COLUMN F - 25199.0; DESCRIPTION - SALES OF INVENTORY, COLUMN A - 2859.0, COLUMN B - 1468.0, COLUMN C - 5205.0, COLUMN D - 100.0, COLUMN E - 3325.0, COLUMN F - 12957.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 38651 16496 22155 100234 89577 10657 21192 20531 661 33473 Undeposited Funds 378254 Deposits 10591 Due From OneSky Foundation (UK) Limited 9055 Due From OneSky Foundation Limited 190000 587900 PPP Loan 0 X Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Foundation has been recognized as an organization exempt from tax pursuant to Internal Revenue Code Section 501(c)(3) and classified by the Internal Revenue Service as other than a private foundation, and has been recognized by the California Franchise Tax Board as exempt from California franchise taxes under Revenue and Taxation Code Section 23701(d). Asia Ltd. has been granted tax exempt status by the Hong Kong Inland Revenue Department. UK Ltd. has been granted tax exempt status by UK HM Revenue & Customs. The Foundation is also qualified as a charitable fund ("ANBI"') in the Netherlands for tax purposes. Generally accepted accounting principles require that a tax position is recognized as a benefit only if it is "more likely than not" that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the "more likely than not" test, no tax benefit is recorded. The Foundation does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. The Foundation recognizes interest and/or penalties related to income tax matters in income tax expense. The Foundation did not have any amounts accrued for interest and penalties at December 31, 2022 and 2021. true East Asia and the Pacific 1 5 Program Services Provides training to caregivers and foster parents in welfare institutions, as well as family/caregivers living and working in rural villages. 485989 East Asia and the Pacific 1 20 Program Services Operate a model early learning center and offer training to home based day care centers in industrial part in Vietnam. 761319 East Asia and the Pacific 1 12 Program Services OneSky's Family Center in Ulaanbaatar replicates a traditional Mongolian family dwelling. The center serves as a safe play place for local families in the Bayanzurkh district in Mongolia. 138894 East Asia and the Pacific 1 33 Program Services Creating a regional community of professional caregivers while unlocking the potential of Hong Kong's vulnerable children. 296830 East Asia and the Pacific 1 51 Grantmaking 744893 5 121 0 0 5 121 2427925 0 2427925 East Asia and the Pacific Co-operate training and development initiatives for the children's programs in China 744893 Wire Transfer Book 1 0 false false true false false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds The Grantee submits an annual report at the end of each fiscal year on the usage of the fund. OneSky may at any time, either by ourselves or using a third party, carry out a review of financial and other records and materials connected with the activities financed by the Grant. Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements EAST ASIA AND THE PACIFIC-Accrual Schedule F, Part II, Line 1 Method used to account for expenditures on org's financial statements EAST ASIA AND THE PACIFIC-Accrual HK Gala Dinner 23282 23282 0 0 0 23282 23282 0 X X X false false false false false false false false false Rachel Xing Chief Operations Officer (China) and Director 157727 0 0 0 0 0 0 0 21104 0 178831 0 0 0 MORGAN LANCE CEO 220000 0 0 0 0 0 6600 0 26655 0 253255 0 0 0 Shanelle Bolton Chief Program Officer 165000 0 0 0 0 0 3600 0 7500 0 176100 0 0 0 Sandy C Wang Chief Technology Officer 154500 0 0 0 0 0 4635 0 0 0 159135 0 0 0 Form 990, Part III, Line 4d Description of other program services (Expenses $ 496,580 including grants of $ 0)(Revenue $ 0) Hong Kong: In 2022, the P. C. Lee OneSky Global Centre for Early Childhood Development in Hong Kong further established itself within the local community as a place for children and families to play and connect in a safe, educational environment and under the supervision of OneSky Family Mentors. Despite the closure of our Centre from January to May, 2022 due to Covid-related restrictions, we stayed connected to the families and children we serve (holding 16 online trainings) while continuing to engage with NGO partners, participate in community activities, and secure new funding partnerships. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Gaetano Russo and Deanne Bevan - Family relationship Form 990, Part VI, Line 11b Review of form 990 by governing body OneSky staff gathers the required tax information necessary to complete the return and prepares the initial draft. The accounting firm reviews the initial draft with the finance team. Recommended changes are reflected in the final return and then sent to the board of directors before the final 990 is filed with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy A WRITTEN CONFLICT OF INTEREST POLICY COVERS ALL OF THE MEMBERS OF THE GOVERNING BOARD. All new and existing board members and officers are required to update the conflict of interest form annually. These are reviewed by the board as well as the executive director. If a conflict of interest exists, the director shall leave the meeting while the transaction is discussed and shall not vote on the issue. the minutes of the meeting shall indicate that the interested officer or director disclosed the interest of involvement in the matter being considered by the board and recused himself/herself from voting on that matter. Form 990, Part VI, Line 15a Process to establish compensation of top management official ONESKY REMUNERATION POLICY TO ESTABLISH THE REMUNERATION OF DIRECTORS & OFFICERS: THE BOARD MEMBERS CONDUCT AN ANNUAL REVIEW BY INTERVIEWING BOARD AND DIRECT REPORTS. THE BASIS FOR A SALARY COMPENSATION IS DERIVED FROM CALIFORNIA BASED NGOS PAY SURVEY AND USA NATIONWIDE NGOS PAY SURVEY. AFTER THE BOARD VOTES ON THE RECOMMENDATIONS MADE BY THE COMPENSATION COMMITTEE, THE COMMITTEE MEETS WITH THE EMPLOYEE, SHARES THE REVIEW AND CONVEYS THE BOARD-APPROVED COMPENSATION FOR THE UPCOMING YEAR. THERE IS EMAIL CONFIRMATION FROM COMPENSATION COMMITTEE AS WELL ON CEO AND CFO COMPENSATION. ALL OTHER EMPLOYEES' REMUNERATIONS ARE BASED ON NON-PROFIT PAY SURVEYS (IF AVAILABLE) OR MARKET RESEARCH IN EACH OF ITS OPERATING TERRITORY. THE ADJUSTMENTS ARE MADE BASED ON THE ANNUAL PERFORMANCE REVIEW CONDUCTED BY THEIR DIRECT SUPERVISORS AND SUBJECT ALWAYS TO FUNDING PROJECTIONS. IN THE BOARD MINUTES, IT INCLUDS THE BOARD REVIEWS AND APPROVES THE ANNUAL BUDGET, INCLUDING ALL EMPLOYEES ' COMPENSATION. Form 990, Part VI, Line 15b Process to establish compensation of other employees Using the same process as described in the narrative for Part VI, line 15a. Form 990, Part VI, Line 19 Required documents available to the public THE FINANCIAL STATEMENTS AND THE FORM 990 ARE POSTED ON ONESKY's WEBSITE, WHILE THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Functional currency exchange - Total Revenue: 15629, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 15629; OneSky Foundation Limited G/F-2/F Wing Shing Building 25-35 Castle Peak Road Sham Shui Po HK Fundraising and Program service HK OneSky true OneSky Foundation (UK) Ltd Suite 1 7th Floor 50 Broadway London LONDON UK SW1H0BL Fundraising UK OneSky true false false false false false false false false false false false false false false true false false true false OneSky Foundation Limited R 140000 COST OneSky Foundation Limited O 22588 COST