2025-02-20T12:44:44-08:00 2023-12-31 810926770 NCHENG LLP CERTIFIED PUBLIC ACCOUNTANTS 40 WALL ST 32ND FL NEW YORK NY 10005 990 2023-01-01 850478294 HIGH ATLAS FOUNDATION HIGH 6466882946 511 SIXTH AVENUE K110 NEW YORK NY 10011 YOSSEF BEN-MEIR PHD President 2025-02-20 true true MIAOLING LIN P00431817 2127850100 2023 2025-03-06 01:10:19Z X YOSSEF BEN-MEIR PHD 511 SIXTH AVENUE K110 NEW YORK NY 10011 6684160 false X WWW.HIGHATLASFOUNDATION.ORG X 2000 NY ESTABLISH AND DEVELOP PROJECTS FOR RURAL COMMUNITIES ENABLING THEM TO BECOME ECONOMICALLY STABLE. 11 10 1 58 0 2255767 6551967 81290 119967 0 6061 12226 2343118 6684160 0 0 1145695 1328438 0 0 2041284 3327502 3186979 4655940 -843861 2028220 2790974 3779217 2756109 2083308 34865 1695909 ESTABLISH AND DEVELOP PROJECTS FOR RURAL COMMUNITIES ENABLING THEM TO BECOME ECONOMICALLY STABLE. false false 3646079 119967 ESTABLISH AND DEVELOP PROJECTS IN DIFFERENT PARTS OF MOROCCO THAT LOCAL COMMUNITIES DESIGN AND MANAGE, AND THAT ARE IN PARTNERSHIP WITH GOVERNMENT AND NON-GOVERNMENT AGENCIES; WOMENS SELF-DISCOVERY AND SOCIOECONOMIC RIGHTS; CREATING GREEN SPACES AT RURAL SCHOOLS BY PLANTING TREES AND PROVIDING/IMPROVING CLEAN WATER SYSTEMS AND BATHROOMS IN THOSE RURAL SCHOOLS; ORGANIC FRUIT TREE PLANTING AND COMMUNITY NURSERIES; CLEAN DRINKING WATER AND VILLAGE-LEVEL INSTITUTION BUILDING IN RURAL MOROCCO; MULTICULTURALISM AND SUSTAINABLE DEVELOPMENT. 3646079 true true false false false false false false false false true false false false false true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 4 0 true 1 true false true OC false false false false false 0 false false false false false false false X 11 10 false false false false false false false true true false false true true true true true true true false false NY X X YOSSEF BEN-MEIR 6466882946 511 SIXTH AVENUE K110 NEW YORK NY 10011 YOSSEF BEN-MEIR PHD President 40.00 0.00 X X 200059 0 24741 HARRY PALUMBO Chairman 2.00 0.00 X X 0 0 0 ELLEN PAQUETTE vice chair 2.00 0.00 X X 0 0 0 MARTINE ROBERTS Secretary 2.00 0.00 X X 0 0 0 SUZANNE BAAZET Treasurer 2.00 0.00 X X 0 0 0 Chemsedine Sidi-Baba MEMBER 2.00 0.00 X 0 0 0 Amine Alami Member 2.00 0.00 X 0 0 0 BRUNO MEJEAN MEMBER 2.00 0.00 X 0 0 0 Lamia Fikrat Member 2.00 0.00 X 0 0 0 Nizzar Ben Chekroune Member 2.00 0.00 X 0 0 0 Ruth Huwe Member 2.00 0.00 X 0 0 0 200059 24741 1 false true false 0 1164925 5387042 6551967 Program income 900099 119967 119967 119967 0 0 0 0 0 0 0 0 Miscellaneous income 900099 12226 12226 12226 6684160 132193 0 0 0 0 224800 147484 77316 0 757707 568425 189282 0 0 345931 255022 90909 0 0 0 0 0 0 129857 51745 78112 0 0 142126 4657 137469 0 53270 29697 23573 576961 545469 31492 0 0 0 0 7048 7048 12839 46 12793 operations expenses 2243815 1917284 326531 support for cooperatives 88151 77705 10446 Non current losses 40139 40139 telephone and communications 11544 5449 6095 21752 2957 18795 4655940 3646079 1009861 0 1960966 2960595 0 0 1187 17062 0 0 0 762544 688169 0 74681 7048 40139 67633 0 0 0 0 26138 45758 2790974 3779217 229108 748396 1125000 1402001 1334912 2756109 2083308 X 34865 1695909 34865 1695909 2790974 3779217 2028220 -367176 X false true X false true true X 1002848 990300 1340901 2255767 6551967 12141783 0 0 1002848 990300 1340901 2255767 6551967 12141783 1338402 10803381 0 0 0 12141783 377975 0.88980 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 74681 7048 67633 67633 X 6684160 6684160 6684160 4655940 4655940 4655940 Part X : FIN48 Footnote The Organization is recognized in Morocco as a non profit Association and is tax exempted for any tax. The Foundation is also exempted in USA from Federal and State income taxes under Internal Revenue Code Section 501(c)(3) in USA. Accordingly, no provision has been made for federal and state income taxes in these financial statements. X false false false false false false false false false YOSSEF BEN-MEIR PHD President 200059 24741 224800 Form 990, Part VI, Section B, Line 11b Review completed by the Board of Directors by email and by virtual meeting. Form 990, Part VI, Section B, Line 12c The Board meetings conducted virtually by the board of directors PROVIDED THE AMPLE SETTING AND OPPORTUNITY TO LEARN ABOUT HAFS PROJECTS IN MOROCCO, INQUIRE AS TO ITS PARTNERS AND MISSION, AND DISCOVER AND EVALUATE ANY ISSUES OF CONCERN THAT MIGHT HAVE ARISEN WITH REGARDS MEMBERS CONTINUED PARTICIPATION. Form 990, Part VI, Section B, Line 15a THE BOARD OF DIRECTORS, ALL OF WHOM ARE INDEPENDENT EXCEPT FOR THE PRESIDENT, REVIEWED AND VOTED FOR THE COMPENSATION OF THE PRESIDENT. Form 990, Part VI, Section C, Line 19 THE ORGANIZATIONS FORM 990, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. Amended Explanation Tax return is amended based on 2023 audit financial statements. Form 990, Part IX, Line 24c, Non current losses High Atlas Foundation distributed fixed assets free of charge to associations and local populations upon the completion of the programs under which the assets were acquired and utilized. The amount represents net book value of the fixed assets distributed. Form 990, Part XI, Line 8, Prior period adjustments HAF's financial statements consolidate operations undertaken in USA and in Morocco. HAF in Morocco has obtained in 2023 its formal registration as not for profit Association and has therefore, to be compliant with the regulatory requirements, to produce, starting the year as of December 31, 2023, separate annual financialstatements dedicated to its operations in Morocco and to file correspondent tax returns. Assets and liabilities' balances relating to those operations as shown in the Foundation financial statements as of December 31, 2022 have been therefore reversed to its equity account (net assets) for the purpose of establishing the opening balances of the Moroccan separate financial statements for the year as of December 31, 2023.