2022-07-19T12:00:12-05:00 2021-12-31 350921680 CROWE LLP 575 Market Street Suite 3300 San Francisco CA 941055829 990 2021-01-01 954714047 OneSky ONES 5105253377 1832 Second Street Suite K Berkeley CA 94710 Morgan Lance CEO 2022-07-19 true Morgan Lance 999009999 Diane Kirmaci P01578407 4155761100 2021 2022-09-23 18:48:47Z X OneSky for All Children Morgan Lance 1832 Second Street Suite K Berkeley CA 94710 6959503 false X http://onesky.org X 1998 CA OneSky teaches communities and caregivers to provide nurturing responsive care and early education that unlocks the potential hidden in our world's most vulnerable young children. 14 12 16 114 0 0 6760994 6956693 0 1348 2710 3436 100 6765778 6959503 1718753 0 3657036 3141113 0 459991 3086572 894888 6743608 5754754 22170 1204749 2991377 3976088 741665 521627 2249712 3454461 X OneSky teaches communities and caregivers to provide nurturing responsive care and early education that unlocks the potential hidden in our world's most vulnerable young children. false false 2144438 1718753 China: OneSky trains communities and caregivers in both China's welfare institutions and in rural villages 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 2021, OneSky continued to pass on knowledge through trainings to nannies and foster parents working with China's welfare institutions. In rural villages, OneSky Family Mentors trained grandparents and other child caregivers in best practices. Overall training programs reached 19,586 caregivers, impacting the lives of 16,468 children living in China's welfare institutions and rural villages. 1236333 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 2021, despite ongoing Covid restrictions, we expanded HBC training to a fourth province, Quang Ngai, bringing the number of HBC providers trained or in training in 2021 to 705 impacting 16,385 vulnerable young children. 2021 was a particularly difficult year for the children of factory workers enrolled at the OneSky Early Learning Center (ELC), our national training and demonstration center in Da Nang, which was impacted by Covid school closures for seven months - severely limiting the time young children could attend. OneSky's incredible staff supported the families of the 252 enrolled children through online learning activities as well as donations of food and other staples. 1114020 Hong Kong: In 2021, 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. Although the Centre was closed for several months, training of caregivers continued. The first cohort of professional training was launched in June and at year-end, there were eight cohorts of Family Skills Training. In 2021, we trained 1,301 caregivers, impacting the lives of 1,270 children. 247222 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, but due to ongoing pandemic restrictions, it was closed for six months in 2021. The Mongolia team worked tirelessly to support local families, staying connected virtually; providing data cards to families with limited access to the internet. Despite all the constraints, 391 parents were enrolled in family skills training, impacting the lives of 880 children. 247222 4742013 true true false false false false false false false true false false true true true false true false true true true false false false 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 4 0 true 16 true false true HK MG VM CH false false false false false false false false false false X 14 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 40.0 2.0 X X 129382 0 19359 Stephen Chipman Chairman 5.0 X X 0 0 0 Dana Johnson Director 5.0 X 0 0 0 Deanne Bevan Director 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 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 Peter Bennett Director - Partial Year 5.0 1.0 X 0 0 0 Rachel Xing Chief Operations Officer (China) and Director 40.0 X 157157 0 24766 Randy Belcher 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 228219 0 31728 Yanfang Chen CFO 40.0 2.0 X 120127 0 0 Melissa Elbirt New Media Director 40.0 X 104040 0 11159 Sandy C Wang Chief Technology Officer 35.0 X 150000 0 4500 Timothy A Huang Chief Impact Officer 40.0 X 115000 0 8075 Wen Zhao Chief Quality Officer 40.0 X 104340 0 24477 Yun Y Yu Global Director, Brand and Creative Services 40.0 X 106548 0 11050 1214813 0 135114 9 false true false 0 10825 3441 428200 6514227 6956693 0 0 0 0 0 2710 2710 0 0 0 0 3441 100 0 100 100 0 0 0 0 0 6959503 0 0 2810 0 0 0 0 1718753 1718753 0 0 710737 351881 267875 90981 0 0 0 0 2074830 1729312 102361 243157 33813 23316 3070 7427 213286 176086 27760 9440 108447 63282 21138 24027 1450 1450 85001 2558 82443 7727 853 4749 2125 91475 59944 5234 26297 124925 120328 4597 113046 74151 19599 19296 2937 2937 91 91 18266 16940 824 502 21228 3670 16247 1311 Subsidies, Stipends and Tuition 300052 300052 Training programs and materials 68155 68155 Center Construction, Equipment & Furnishings 28993 28993 Bank Fees 31542 711 30831 0 0 0 0 5754754 4742013 552750 459991 2119938 2979761 446164 445013 150070 32744 2669 3174 0 0 0 0 8135 8107 54584 72247 166765 124699 46889 42066 0 0 162928 392976 2991377 3976088 313465 214227 0 0 428200 307400 741665 521627 X 506487 2735077 1743225 719384 2249712 3454461 2991377 3976088 1204749 0 X false true X true false X 6538640 5692115 6702510 6760994 6956693 32650952 0 0 6538640 5692115 6702510 6760994 6956693 32650952 10491439 22159513 571 582 476 1009 2710 5348 0 0 0 0 8916 14635 14891 5205 100 43747 32700047 0 0.6777 0.6289 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - FUNDRAISING INCOME, COLUMN A - 6656.0, COLUMN B - 11776.0, COLUMN C - 13423.0, COLUMN D - 0.0, COLUMN E - , COLUMN F - 31855.0; DESCRIPTION - SALES OF INVENTORY, COLUMN A - 2260.0, COLUMN B - 2859.0, COLUMN C - 1468.0, COLUMN D - 5205.0, COLUMN E - 100.0, COLUMN F - 11892.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 38651 10021 28630 95576 83351 12225 32538 31327 1211 42066 Undeposited Funds 184015 Deposits 12285 Due From OneSky Foundation (UK) Limited 9055 Due From OneSky Foundation Limited 187621 392976 PPP Loan 307400 307400 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, 2021 and 2020. true East Asia and the Pacific 1 5 Program Services Operates programs in state-run orphanages as well as in China's rural area. 538774 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. 653714 East Asia and the Pacific 1 8 Program Services OneSky's new 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. 80493 East Asia and the Pacific 1 22 Program Services Creating a regional community of professional caregivers while unlocking the potential of Hong Kong's vulnerable children. 500572 East Asia and the Pacific 1 64 Grantmaking 1718753 5 119 0 0 5 119 3492306 0 3492306 East Asia and the Pacific Cooperate training and development initiatives for the children's programs in China 1718753 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, Accrual, Accrual, Accrual, Accrual Schedule F, Part II, Line 1 Method used to account for expenditures on org's financial statements EAST ASIA AND THE PACIFIC-Accrual X X X false false false false false false false false false Rachel Xing Chief Operations Officer (China) and Director 157157 0 0 0 0 0 0 0 24766 0 181923 0 0 0 MORGAN LANCE CEO 228219 0 0 0 0 0 6847 0 24881 0 259947 0 0 0 Sandy C Wang Chief Technology Officer 150000 0 0 0 0 0 4500 0 0 0 154500 0 0 0 Form 990, Part III, Line 4d Description of other program services (Expenses $ 247,222 including grants of $) 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, but due to ongoing pandemic restrictions, it was closed for six months in 2021. The Mongolia team worked tirelessly to support local families, staying connected virtually; providing data cards to families with limited access to the internet. Despite all the constraints, 391 parents were enrolled in family skills training, impacting the lives of 880 children. 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 USANATIONWIDE 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. 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. THE BOARD REVIEWS AND APPROVES THE ANNUAL BUDGET INCLUDING THE COMPENSATION OF ALL EMPLOYEES. 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. 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 3rd Floor 11-12 St Jamess Square LONDON UK SW1Y4LB 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 O 106154 COST OneSky Foundation Limited R 696000 COST