2022-08-30T13:47:26-07:00 2021-09-30 990 2020-10-01 451261970 FOTOKIDS INC FOTO 4155170579 Walt Trask 1333 Jones Street 1001 San Francisco CA 94109 Walt Trask Treasurer 4155170579 2022-07-27 1 11 1 AAL2 2020 2022-09-23 18:48:47Z Nancy McGirr Quinta Ave Sur Barrio Belencito Unit 15 Antigua Guatemala GT 239898 0 X www.fotokidsoriginal.org X 2012 CA Since its inception in 1991, Fotokids (originally under our 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 0 0 0 281845 239898 0 0 0 0 0 0 281845 239898 200000 241238 15100 0 17000 18000 0 0 0 48138 0 280238 259238 1607 -19340 52852 18138 0 0 52852 18138 X 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 111238 111238 111238 Fotokids programs focus on job skills that set our students apart from the 200,000 young people entering the work force every year and will put them in the 20% that actually find employment. Portfolios created by the students include the work they have done for actual clients, editorial and event photography, the designing and photographing of a commercial catalogue, and the creation of a web page. Guatemala City is the hub for all of our programs throughout Guatemala and all of our staff are graduates, we run an intern program for the teenage students that provides them with on the job training and experience working with real clients. Fotokids also provides through Fundación de Niños Artistas de Guatemala, counseling, tutoring, food baskets, nutritious lunches, transportation and experience working with international professionals in photography and design. As our covid challenges from 2020 continued into 2021, we were met with an increase in Covid 19 cases acerbated by the appearance of the Delta variant and by country-wide lack of vaccinations. The uptick in cases deeply affected the population Fotokids works with in Guatemala. In Guatemala City many families came down with covid, others lost their jobs, couldn't pay rent on their humble houses, and finding no employment opportunities in the City, they were forced to move to the interior or the coast to find work. There was no in person learning in schools for the children and most had no access to a smart phone where they participate in virtual online classes. The schools put heavy pressure on the parents to buy a smartphone or tablet. Fotokids reached out to our families to find and buy some second-hand phones and tablets. We also bought them internet cards (extremely costly for a struggling family at $15 a card) giving students internet access for 2 weeks at a time. Fotokids photography teaching continued throughout the year with small classes of five students each in a socially distanced space. This meant our teachers had many more classes to do to serve the 70 Fotokids students. For a teacher that instructed 20 students this became 4 different classes. In the City we were able to use 3 different outdoor locales within our Fotokids headquarters.Amidst this crisis Fotokids has continued with the food baskets as over 80% of our families have lost their jobs so putting food on the table was difficult if not impossible in some cases. Our budget only gave allowed us to give 2 food baskets a month to the neediest of families. Our major expenses were in paying all the students scholarship fees as schools continued to charge tuition and monthly payments and those expenses have remained the same. 148000 148000 148000 In Santiago Atitlán where we had 70 students attending during the pandemic we used the garden, the pergola and the new schoolhouse to give the Fotokids classes. Santiago was hit hard by the Delta virus, the lack of masking and resistance to vaccination. At Fotokids we required the staff to all be vaccinated and enforced our mask mandate, temperature taking, antibacterial cleaning, and social distancing.As the entire nation slipped into the red zone graph of contagion, we had to go back to using the SD cards with video lessons. The students attended Fotokids classes in person two times a month, where they received a list of photography themes, and compete in monthly photography competitions. we additionally had online photography and graphic design classes Amidst this crisis Fotokids continued with the food baskets as over 80% of our families had lost their jobs so putting food on the table was difficult if not impossible in some cases. Our budget only gave allowed us to give 3 food baskets a month to the neediest of families in Santiago Atitlán. Our major expenses were in paying students scholarship fees as schools continued to charge tuition and monthly payments and those expenses remained the same. In Santiago the older students attended their traditional schools in person three times a week. And younger students two times a week. 0 0 0 Girls Life skills The Girls Life Skills project was absorbed into the program as a whole due to Covid 0 0 0 259238 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 1 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 0 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 Ann Nancy McGirr President 40 0 X 0 0 18000 Walter Trask Treasurer 10 0 X 0 0 0 Royce Nicolaison Vice President 2 0 X 0 0 0 Logan Robertson Secretary 4 0 X 0 0 0 Matt Strain Board Member 6 0 X 0 0 0 Austin Lau Board Member 3 0 X 0 0 0 Deborah O'Grady Board Member 2 0 X 0 0 0 Georgiana Young Board member 1 0 X 0 0 0 0 0 18000 0 0 0 0 0 0 0 0 0 0 239898 0 239898 0 0 0 0 0 0 0 0 0 0 0 0 239898 0 0 0 0 0 0 0 241238 241238 0 0 18000 18000 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 259238 259238 0 0 52852 18138 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 52852 18138 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 52852 18138 0 0 52852 18138 52852 18138 X -19340 0 0 0 0 -15374 X 0 0 0 X 215967 215832 289061 281845 239898 1242603 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 215967 215832 289061 281845 239898 1242603 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1242603 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 215967 215832 289061 281845 239898 1242603 1 1 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 Central America and the Caribbean 1 0 Program Services Central America (D) the purpose of the grant: to provide program services for Santiago Atitlán, Save Girls and Save Boys, and outreach programs throughout Guatemala, providing young people more opportunities, improving their personal goals in regards to a global perception, while it diminishes their migration to other countries, gives them the opportunity to dream, and the skills to realize their goals. Academic scholarships from middle school trhough university are monitored and evaluated.Vocational training along with internships provide real-life experiences allowing them to work with professionals has thus contributed immensely to advancing their professional standards and capabilities. 221898 1 0 221898 Central America and the Caribbean Fotokids grants scholarships for primary school through university for students from high risk and poverty in Guatemala in both urban and rural areas. The granted organization, Fundacion de Ninos Artistas de Guatemala teaches these same students media skills, including photography, video, graphic design, web design, and writing to enable them to find employment after their formal education. A long term commitment and integrated help in tutoring, child welfare and family monitoring helps to give a structure that can propel a student out of poverty. 221898 0 0 process. by Fundación de Niños Artistas de Guatemala and is audited by a certified/licensed Guatemalan Auditor every year. We receive monthly financial and progress reports, withhold and/or recover grant funds in case such funds are/or appear to be misused. Based on annually funded grants, grantees must specify that the grantee will use the grant funds only for the purposes for which the grant was made, and guarantee in no way discriminates in terms of gender or race and that no grant funded activities can be characterized as terrorist activities or have any connection therewith. Nancy McGirr founder and CEO lives in Guatemala, and is there to inspect on a monthly basis. Reports, filed visits, Guatemalan audit 1 0 Executive Director of Fundación de Niños Artistas de Guatemala Central America and the Caribbean 1 19500 check 0 Evaluation by reports, fields visits and Guatemalan audit 0 0 0 0 0 0 Schedule F, Part I, Line 1 Schedule F Part 2 line 1-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 2020 2021 educated and provided services to 75 students from poor neighborhoods as well as providing scholarships to 56 of them, including 7 university full scholarships. 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 2020 educated and provided services to 150 students from poor neighborhoods as well as providing scholarships to 56 of them, including 7 university full scholarships.Fotokids awards grants following an application and committee review process. by Fundación de Niños Artistas de Guatemala and is audited by a certified/licensed Guatemalan Auditor every year. We receive monthly financial and progress reports, withhold and/or recover grant funds in case such funds are/or appear to be misused. Based on annually funded grants, grantees must specify that the grantee will use the grant funds only for the purposes for which the grant was made, and guarantee in no way discriminates in terms of gender or race and that no grant funded activities can be characterized as terrorist activities or have any connection therewith. Nancy McGirr founder and CEO lives in Guatemala, and is there to inspect on a monthly basis Schedule F, Part I, Line 3 Part 1 line 3, Part II, Column D Region: Central America (D) the purpose of the grant: to provide program services for Santiago Atitlán, Save Girls and Save Boys, and outreach programs throughout Guatemala, providing young people more opportunities, improving their personal goals in regards to a global perception, while it diminishes their migration to other countries, gives them the opportunity to dream, and the skills to realize their goals. Vocational training along with internships provide real-life experiences allowing them to work with professionals has thus contributed immensely to advancing their professional standards and capabilities. Schedule F, Part II, Line 1 Schedule F Part 2 line 1- Fotokids grants scholarships for primary school through university for students from high risk and poverty in Guatemala in both urban and rural areas. The granted organization, Fundacion de Ninos Artistas de Guatemala teaches these same students media skills, including photography, video, graphic design, web design, and writing to enable them to find employment after their formal education. A long term commitment and integrated help in tutoring, child welfare and family monitoring helps to give a structure that can propel a student out of poverty. Form 990, Part III, Line 2 Covid 19 meant Fotokids had to review priorities and make changes that would enable us to keep teaching while dealing with very crucial needs of our students families, primarily that of hunger. Most of the families who were already living on the edge with a day to day existence lost their jobs. Without a livelihood there was no food to put on the table. There was a complete lockdown, and so getting food to people was difficult without the help of one of the children's father who was allowed freedom of movement as he is a fireman. In Guatemala City, we used him to deliver food baskets to the most needy families. In the countryside, we bought wholesale, corn and beans, and weighed them for distribution. The baskets in addition included oil, cereal, rice, eggs, pasta, and a vitamin drink. Smart phones were scarce in our communities as few can afford the phone or the internet, so we had to devise a way around distance or tele-teaching. We gave the children cameras that could play video. Teachers recorded lessons and examples on the SD card that the children picked up and could replay in the cameras to see their lessons and assignments and then did the photo assignments on the card and returned it and picked up there next lesson in groups outside of five students at a time. We initiated at the same time covid precautions, education and strict public health measures. Form 990, Part IV, Line 15 Part IV 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+ hours of work with the organization in Guatemala Funded by Fotokids, Fundación de Niños 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 $1500 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 B, Line 11b 990 Form is sent out to all Board members to review via email. Form 990, Part VI, Section B, Line 12c Form 990, Part VI, Section B, Line 12c - Form 990, Part VI Section B Line 12c- Fotokids By-laws outline the Conflict of Interest policies and procedures- Duty to disclose-In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing board delegated powers considering the proposed transaction or arrangement. b.Determining Whether a Conflict of Interest Exists. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. c. Procedures for Addressing the Conflict of Interest. An interested person may make a presentation at the governing board or committee meeting, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest. The chairperson of the governing board or committee shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. After exercising due diligence, the governing board or committee shall determine whether the corporation can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing conflict of interest, the governing board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the corporation's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination, it shall make its decision as to whether to enter into the transaction or arrangement. d. Violations of the Conflicts of Interest Policy. If the governing board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. If, after hearing the member's response and after making further investigation as warranted by the circumstances, the governingboard or committee determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action. 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+ hours of work with the organization in Guatemala Funded by Fotokids, Fundación de Niños Artistas, and also for fundraising and filing tax returns, social media, exhibit administration, and the filling out of legal forms.For this she receivesstipend of $1500 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 Form 990, Part VI, Section C, Line 19 - All documents are made available upon request and published online by the State of California Form 990, Part XI, Line 9 The (15,374) difference in beginning cash versus ending cash represents unforeseen costs that burdened the Fotokids program due in great part to Covid. Reasonable cause for late filing stems from delays by the IRS to accept our change in accounting period from 12/31 to 9/30. Once this change was finally approved by the IRS (2Q2022), we were able to file our 990 for 2020 (10/01/2019-09/30/2020), which was just recently accepted by the IRS. The current filing (10/01/2020-09/30/21) was protracted due to the explanation above and staff shortages as a result of Covid.