FRIENDS OF THE HOGAR RAFAEL AYAUNFP: Form 990EZ, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- FRIENDS OF THE HOGAR RAFAEL AYAUNFP (EIN 26-0353036)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-06-24
- IRS object ID
- 202201759349200205
- Schema version
- 2021v4.2
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-06-24T09:24:36-05:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 221430039 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SOBEL & CO LLC CPA'S | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 293 EISENHOWER PARKWAY | AddressLine1Txt |
| City | LIVINGSTON | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 070391711 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | 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) |
|---|---|---|
| Business Name Control | FRIE | BusinessNameControlTxt |
| Phone | 6128031140 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 939 W NORTH AVENUE 750 | AddressLine1Txt |
| City | CHICAGO | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60642 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CAROL KAROS | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 6128031140 | PhoneNum |
| Signature | 2022-06-24 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | CAROL | PersonFirstNm |
| Person Last | KAROS | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BRIDGET HARTNETT | PreparerPersonNm |
| PTIN | P01429163 | PTIN |
| Phone | 9739949494 | PhoneNum |
| Preparation | 2022-06-23 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Website Address | WWW.FRIENDSOFTHEHOGAR.ORG | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $82,376 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $81,292 | ContributionsGiftsGrantsEtcAmt |
| Other Revenue Total | $1,084 | OtherRevenueTotalAmt |
| Total Revenue | $82,376 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $73,500 | GrantsAndSimilarAmountsPaidAmt |
| Fees And Other Pymt To Ind Cntrct | $8,817 | FeesAndOtherPymtToIndCntrctAmt |
| Other Expenses Total | $9,817 | OtherExpensesTotalAmt |
| Total Expenses | $92,134 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$9,758 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $63,562 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $53,804 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $63,562 | BOYAmt |
| EOY | $53,804 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $63,562 | BOYAmt |
| EOY | $53,804 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $63,562 | BOYAmt |
| EOY | $53,804 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| 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"). | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | 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 MAJORITY 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 TECNICA MUNICIPAL) OPERATED BY THE LOCAL MUNICIPALITY; (III) A SPECIAL EDUCATION SCHOOL (ESCUELA OFICIAL URBANA MIXTA DE EDUCACION 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). | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $73,500 | GrantsAndAllocationsAmt |
| Foreign Grants | Yes (X) | ForeignGrantsInd |
| Program Service Expenses | $73,500 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $73,500 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (4 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| MARIA CALDERON | ||||
| DIRECTOR | 1.00 | $0 | $0 | $0 |
| MYRNA MARTIN | ||||
| DIRECTOR | 1.00 | $0 | $0 | $0 |
| JUSTIN P DUBRUILLE | ||||
| SECRETARY/TREASURER | 1.00 | $0 | $0 | $0 |
| CAROL KAROS | ||||
| PRESIDENT | 20.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | 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 750 | AddressLine1Txt |
| City | CHICAGO | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60642 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6128031140 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
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 | $207,070 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $279,865 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $150,100 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $104,948 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $81,292 | CurrentTaxYearAmt |
| Total | $823,275 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $207,070 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $279,865 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $150,100 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $104,948 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $81,292 | CurrentTaxYearAmt |
| Total | $823,275 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $147,190 | SubstantialContributorsTotAmt |
| Public Support Total170 | $676,085 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $1 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus1 Year | $2 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3 | CurrentTaxYearAmt |
| Total | $6 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $185 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year | $1,081 | CurrentTaxYearAmt |
| Total | $1,266 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $824,547 | TotalSupportAmt |
| Public Support CY170 | 0.81990 | PublicSupportCY170Pct |
| Public Support PY170 | 0.82630 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
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 (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE | DESCRIPTION: INTEREST INCOME. AMOUNT: 3. DESCRIPTION: MISC INCOME. AMOUNT: 1,081. TOTAL TO FORM 990-EZ, LINE 8: 1,084. |
| FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID | ACTIVITY CLASSIFICATION: GRANTS AND OTHER ASSISTANCE TO FOREIGN ORGANIZATIONS. GRANTEE NAME: SAN MIGUEL DEL LAGO/CASA DE CULTURA . GRANTEE ADDRESS: 16 CALLE 3-61, ZONE 1 01001 GUATEMALA. GRANTEE RELATIONSHIP: SUPPORTED ORGANIZATION . DATE OF GIFT: 12/31/21. AMOUNT GIVEN: 73,500. |
| FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES | DESCRIPTION: MISCELLANEOUS EXPENSES. AMOUNT: 9,817. |
Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Declaration | 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. | DeclarationDesc |
Comments