2021-07-27T23:00:31-05:00 2020-12-31 350921680 CROWE LLP 575 Market Street Suite 3300 San Francisco CA 941055829 990 2020-01-01 954714047 OneSky ONES 5105253377 2246b Sixth Street Berkeley CA 94710 Morgan Lance CEO 2021-07-27 true Morgan Lance 999009999 Diane Brown P01578407 4155761100 2020 2022-09-23 18:48:47Z OneSky for All Children Morgan Lance 2246b Sixth Street Berkeley CA 94710 6767547 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. 15 13 18 20 0 0 6702510 6760994 0 1204 1348 -21480 3436 6682234 6765778 0 0 4002093 3657036 0 843694 2758844 3086572 6760937 6743608 -78703 22170 2502680 2991377 275138 741665 2227542 2249712 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 1604093 China - Orphaned Children: OneSky got its start working with state-run orphanages in China, transforming young lives with infant nurture care and early learning programs designed especially for institutionalized children. Today, this work continues with a focus on supporting the increasing numbers of children with special needs living in orphanages. In 2020, due to the pandemic, most orphanages were on complete lockdown for the first part of the year. OneSky's dedicated front-line staff stayed by the children's side during the quarantine and supported various orphanage programs at a total of 52 sites. Additionally, 2,171 orphanage caregivers received training in the OneSky Approach 1486349 China - Villages: By 2015, OneSky had begun working in the troubled rural villages of China, where staggering numbers of children were left behind as parents from impoverished areas went off to work in distant cities. In 2020, there were programs in 24 villages, assisting more than 12,829 village children and their families through Family Skills Training Sessions and early learning programming at OneSky Community Centers. 1202167 Vietnam: To offer a safe and stimulating care alternative for migrant children and bring peace of mind to their hard-working parents, OneSky launched a demonstration Early Learning Center (ELC) in 2017, in Da Nang's Hoa Khanh Industrial Zone in conjunction with the Da Nang Department of Education and Training. The OneSky ELC offers developmentally appropriate care, creative play and music, and a stimulating environment to promote cognitive, physical, language, and social-emotional development for children between the ages of 6 months and 6 years. OneSky also provides parenting skills workshops and a training program for home-based care providers. In 2020, OneSky trained over 413 caregivers and parents to deliver quality care and adopt, implement, and replicate best practices, impacting 8,252 children. In 2020, OneSky expanded home-based caregiver training to the Quang Nam and Hai Duong provinces. 750309 Hong Kong: In Hong Kong, OneSky launched the P. C. Lee OneSky Global Centre for Early Childhood Development, including the opening of a Family Centre and Training Hub, where 441 caregivers and 474 children benefitted from the services offered in 2020. During the period that the Centre was closed due to the pandemic, OneSky's team of Family Mentors held virtual playgroups. Up to five families joined each Family Mentor once a week for an hour of guided parent and child activities. In the short time, the Centre has been open, 273 families have registered and enjoyed the play spaces with their children. Early monitoring efforts indicated high satisfaction rates with both the facilities and services provided. 146895 Mongolia: While the construction might look unusual, OneSky's new Family Center in Ulaanbaatar replicates a traditional Mongolian family dwelling. The center opened its doors in September 2020 and serves as a safe play place for local families in the Bayanzurkh district. The local government generously donated the land on which the center is built. Parenting-skills training is available to local families at the center. The first 18-week training period was launched and served 144 registered parents. Additionally, 233 caregivers were trained, impacting 680 children living in ger districts. 897204 5189813 true true false false false false false false false true false false true true true false true false true true false 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 6 0 true 18 true false true HK MG VM CH false false false true true false false false false false false X 15 13 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 X Morgan Lance 5105253377 2246b Sixth Street Berkeley CA 94710 Gaetano Russo Chairman 5.0 X X 0 0 0 Jenny Bowen CEO and director 40.0 2.0 X X 400058 0 31992 Tim Huxley Secretary 5.0 1.0 X X 0 0 0 Deanne Bevan Director 5.0 X 0 0 0 F Chapman Taylor Director 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 5.0 1.0 X 0 0 0 Rachel Xing Chief Operations Officer and Director 40.0 X 155295 0 15271 Randy Belcher Director - Partial Year 5.0 X 0 0 0 Stella Lee Director 5.0 X 0 0 0 Stephen Chipman Director 5.0 X 0 0 0 Zili Zhang Director 5.0 X 0 0 0 MORGAN LANCE Chief Development Officer 40.0 X 206892 0 27521 Anastasia Elgina Director of Grants 40.0 X 115000 0 8250 Melissa Elbirt New Media Director 40.0 X 104040 0 10812 Sandy C Wang Chief Technology Officer 35.0 X 151686 0 4551 Wen Zhao Chief Quality Officer 40.0 X 104340 0 24672 Yun Y Yu Global Design Director 40.0 X 106548 0 9518 1343859 0 132587 8 false true false 0 8434 296674 6455886 590 6760994 0 0 0 0 0 1009 1009 0 0 339 0 339 339 339 0 296674 1038 -1038 -1038 5205 731 4474 4474 0 0 0 0 0 6765778 0 0 4784 837029 370997 306260 159772 2463804 1743998 177695 542111 66295 53603 2727 9965 169523 139350 20836 9337 120385 66183 18998 35204 83586 2143 81443 123074 123074 0 0 77876 38000 9446 30430 46578 41301 5277 567750 479271 68326 20153 19409 14326 3096 1987 4348 1748 2600 20063 18852 491 720 22139 3613 16747 1779 Subsidies, Stipends and Tuition 1912590 1912590 Training programs and materials 114520 114520 Center Construction, Equipment & Furnishings 64815 64815 Bank Fees 21403 694 20709 8421 735 4036 3650 6743608 5189813 710101 843694 358844 2119938 1072784 446164 383556 150070 3432 2669 0 0 0 0 8255 8135 67033 54584 153322 106433 24693 46889 0 0 584083 162928 2502680 2991377 275138 313465 0 0 0 428200 275138 741665 X 47464 934687 2180078 1315025 2227542 2249712 2502680 2991377 22170 0 X false true X true false X 6361902 6538640 5692115 6702510 6760994 32056161 0 0 6361902 6538640 5692115 6702510 6760994 32056161 11858614 20197547 766 571 582 476 1009 3404 0 0 0 0 0 10831 8916 14635 14891 5205 54478 32114043 0 0.6289 0.6055 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - FUNDRAISING INCOME, COLUMN A - 3584.0, COLUMN B - 6656.0, COLUMN C - 11776.0, COLUMN D - 13423.0, COLUMN E - , COLUMN F - 35439.0; DESCRIPTION - SALES OF INVENTORY, COLUMN A - 7247.0, COLUMN B - 2260.0, COLUMN C - 2859.0, COLUMN D - 1468.0, COLUMN E - 5205.0, COLUMN F - 19039.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 16382 3624 12758 83183 72031 11152 53757 30778 22979 46889 Undeposited Funds 145155 Deposits 17773 162928 PPP Loan 428200 428200 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, 2020 and 2019. East Asia and the Pacific 1 6 Program Services Operates programs in state-run orphanages as well as in China's rural area. 2168256 East Asia and the Pacific 1 17 Program Services Operate a model early learning center and offer training to home based day care centers in industrial part in Vietnam. 635436 East Asia and the Pacific 1 9 Program Services OneSky's new Family Center in Ulaanbaatar replicates a traditional Mongolian family dwelling. The center opened its doors in September 2020 and serves as a safe play place for local families in the Bayanzurkh district in Mongolia. 70142 East Asia and the Pacific 1 27 Program Services Creating a regional community of professional caregivers while unlocking the potential of Hong Kong's vulnerable children. 844675 4 59 0 0 4 59 3718509 0 3718509 false false true false false false Gala Dinner 2020 (US part) 278674 278674 0 1038 HK Charity Hike 2019 (US part) 18000 18000 0 0 296674 296674 0 1038 1038 -1038 X X X false false false false false false false true false Jenny Bowen CEO and director 316876 0 83182 0 0 0 8550 0 23442 0 432050 0 0 0 Rachel Xing Chief Operations Officer and Director 155295 0 0 0 0 0 0 0 15271 0 170566 0 0 0 MORGAN LANCE Chief Development Officer 206892 0 0 0 0 0 6207 0 21314 0 234413 0 0 0 Sandy C Wang Chief Technology Officer 151686 0 0 0 0 0 4551 0 0 0 156237 0 0 0 Schedule J, Part I, Line 7 Non-fixed payments The CEO and Director received a bonus. The bonus was approved by the board. Form 990, Part III, Line 4d Description of other program services (Expenses $ 750,309 including grants of $) Hong Kong: In Hong Kong, OneSky launched the P. C. Lee OneSky Global Centre for Early Childhood Development, including the opening of a Family Centre and Training Hub, where 441 caregivers and 474 children benefitted from the services offered in 2020. During the period that the Centre was closed due to the pandemic, OneSky's team of Family Mentors held virtual playgroups. Up to five families joined each Family Mentor once a week for an hour of guided parent and child activities. In the short time, the Centre has been open, 273 families have registered and enjoyed the play spaces with their children. Early monitoring efforts indicated high satisfaction rates with both the facilities and services provided. Form 990, Part III, Line 4d Description of other program services (Expenses $ 146,895 including grants of $) Mongolia: While the construction might look unusual, OneSky's new Family Center in Ulaanbaatar replicates a traditional Mongolian family dwelling. The center opened its doors in September 2020 and serves as a safe play place for local families in the Bayanzurkh district. The local government generously donated the land on which the center is built. Parenting-skills training is available to local families at the center. The first 18-week training period was launched and served 144 registered parents. Additionally, 233 caregivers were trained, impacting 680 children living in ger districts. 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 & OFFICER, 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 true OneSky Foundation Limited O 64615 COST OneSky Foundation Limited R 1115000 COST ONESKY FOUNDATION (UK) LTD S 235490 cost