2021-11-10T07:05:28-06:00 2020-12-31 390859910 BAKER TILLY US LLP ONE PENN PLAZA SUITE 3000 NEW YORK NY 10119 990 2020-01-01 382935397 INTERNATIONAL YOUTH FOUNDATION INTE 4109511500 1 EAST PRATT STREET NO 701 BALTIMORE MD 21202 YVONNA STEVENS CFO & EVP 4109511500 2021-11-09 1 YVONNA STEVENS XXX-XX-XXXX PATRICK YU CPA P00675982 2126976900 X 0 AAL1 IAL1 2020 2022-09-23 18:48:47Z YVONNA STEVENS 1 EAST PRATT STREET NO 701 BALTIMORE MD 21202 20506545 0 X WWW.IYFNET.ORG X 1990 IL A GLOBAL NGO PREPARING YOUNG PEOPLE TO BE HEALTHY, PRODUCTIVE AND ENGAGED CITIZENS 14 13 69 13 0 0 17557971 10630290 1577775 5504598 513203 165194 0 118390 19648949 16418472 2562565 1683935 0 0 10939299 11235560 0 0 732996 7781076 6047116 21282940 18966611 -1633991 -2548139 24768636 30217508 6086824 4529593 18681812 25687915 X IYF IS A GLOBAL NGO THAT PREPARES YOUNG PEOPLE TO BE HEALTHY, PRODUCTIVE AND ENGAGED CITIZENS. 0 0 3546051 341838 3903414 VIA: PATHWAYS TO WORK: IN PARTNERSHIP WITH MASTERCARD FOUNDATION, VIA: PATHWAYS TO WORK APPLIES A SYSTEMS APPROACH TO IMPROVE ECONOMIC OPPORTUNITIES FOR UNDERSERVED YOUNG PEOPLE IN MOZAMBIQUE AND TANZANIA. VIA FACILITATES SUSTAINABLE CHANGES AND REFINEMENTS IN THE TECHNICAL AND VOCATIONAL EDUCATION AND TRAINING (TVET) AND ENTREPRENEURSHIP SYSTEMS IN BOTH COUNTRIES. THE GOAL IS THAT COLLECTIVE BEHAVIORS OF TVET SYSTEM ACTORS, INCLUDING GOVERNMENT, EMPLOYERS, CIVIL SOCIETY, AND YOUTH, ARE MORE RESPONSIVE TO THE NEEDS OF YOUNG PEOPLE AND INDUSTRY. SPECIFICALLY, THE PROGRAM INTEGRATES LIFE SKILLS PROGRAMMING AND CAREER SUPPORT SERVICES, WHICH HAVE BEEN CLEARLY IDENTIFIED AS WORKFORCE AND INDUSTRY GAPS, INTO TECHNICAL OFFERINGS FOR MORE THAN 22,000 YOUNG PEOPLE. THE VIA LEGACY WILL BE IN THE SYSTEMIC CHANGES MADE AT INSTITUTIONAL LEVELS AND ACROSS AN ARRAY OF YOUTH TRAINING AND SUPPORT SERVICES STAKEHOLDERS, LEADING TO SIGNIFICANT NUMBERS OF YOUTH BENEFITING FROM THESE ADVANCES OVER TIME. 2937728 112308 360412 INITIATIVES IN SUB-SAHARAN AFRICA: SINCE IYF'S FOUNDING IN 1990, WE'VE HELPED MORE THAN TWO MILLION SUB-SAHARAN AFRICAN YOUTH TURN THEIR TALENT AND ENTHUSIASM INTO JOBS AND CAREERS IN GROWTH SECTORS SUCH AS SERVICE INDUSTRIES, AGRICULTURE, AND CONSTRUCTION. THROUGH IMPROVED LEARNER RETENTION AND COMPLETION RATES, THE SKILLS FOR LIFE PROJECT IN SOUTH AFRICA SEEKS TO SUPPORT THE COUNTRY'S TVET COLLEGE SYSTEM TO BETTER PREPARE YOUNG WOMEN AND MEN WITH THE LIFE SKILLS AND INDUSTRY-RELEVANT TECHNICAL COMPETENCIES NEEDED FOR ACADEMIC AND WORKFORCE SUCCESS. IYF LEADS THE LIVELIHOODS COMPONENT OF THE $35 MILLION USAID PATHWAYS ORPHANS AND VULNERABLE CHILDREN PROJECT IN ZIMBABWE. THROUGH PATHWAYS, IYF STRENGTHENS HIV-AFFECTED YOUNG PEOPLE AND THEIR FAMILIES ECONOMICALLY BY PROVIDING FINANCIAL LITERACY, ENTREPRENEURSHIP, AND BUSINESS DEVELOPMENT SERVICES TRAINING AND SUPPORT, INCLUDING LINKAGES TO FINANCE AND BUSINESS MENTORSHIP. 2837495 26248 594361 INITIATIVES IN LATIN AMERICA AND THE CARIBBEAN: WE'VE WORKED WITH MORE THAN 70 IMPLEMENTING PARTNERS IN LATIN AMERICA AND THE CARIBBEAN TO HELP LOCAL ORGANIZATIONS HARNESS A PASSION FOR SUSTAINABLE YOUTH DEVELOPMENT PROJECTS THAT MEASURABLY CHANGE THE LIVES OF UNDERSERVED YOUTH. PATHWAYS TO SUCCESS IS A THREE-YEAR INITIATIVE FUNDED BY THE PEPSICO FOUNDATION WITH THE OBJECTIVE OF EMPOWERING ADOLESCENT GIRLS AND YOUNG WOMEN TO REACH THEIR FULL POTENTIAL BY PROVIDING THEM WITH QUALITY EDUCATION AND EMPLOYMENT OPPORTUNITIES. JOVENES A BORDO IS ALSO A THREE-YEAR INITIATIVE DESIGNED TO IMPROVE TRANSITIONS FROM SCHOOL TO THE WORKFORCE FOR UPPER SECONDARY AND TECHNICAL EDUCATION STUDENTS IN QUINTANA ROO AND BAJA CALIFORNIA SUR. THE ADELANTE (BUILDING THE TALENT PIPELINE IN SOUTHERN PERU) PROGRAM AIMS TO BRING YOUNG PEOPLE INTO MARKET-RELEVANT POST-SECONDARY TECHNICAL EDUCATION AND PROVIDE THEM WITH THE FOUNDATIONAL SKILLS TO BE SUCCESSFUL IN THE WORLD OF WORK. 1343848 714752 YOUTH OPPORTUNITY: DRIVEN BY THE KNOWLEDGE THAT TOO MANY YOUNG PEOPLE FACE BARRIERS TO EMPLOYMENT AND SUCCESS, IYF AND MCDONALD'S CORPORATION JOINED FORCES UNDER THE YOUTH OPPORTUNITY INITIATIVE, PART OF MCDONALD'S SCALE FOR GOOD. THIS PARTNERSHIP IS WORKING TO EQUIP YOUNG MEN AND WOMEN WITH THE SKILLS TO SECURE A FIRST JOB AND TO POSITION THEM FOR CAREER ADVANCEMENT. YOUTH OPPORTUNITY UTILIZES IYF'S PASSPORT TO SUCCESS (PTS) CURRICULUM TO REACH YOUTH PARTICIPANTS WITH LIFE SKILLS SUCH AS TEAMWORK AND RESPONSIBILITY, WHICH EMPLOYERS ACROSS SECTORS REQUIRE BUT STRUGGLE TO FIND. THE PROGRAM IS ACTIVE IN CHICAGO AND THE WASHINGTON, DC, METRO AREA, WHERE TRUSTED COMMUNITY-BASED ORGANIZATIONS PAIR RELEVANT SKILLS TRAINING PROGRAMS WITH A SPECIALIZED VERSION OF PTS. 1338927 94699 PASSPORT TO SUCCESS: PASSPORT TO SUCCESS (PTS) EQUIPS YOUNG PEOPLE WITH A RANGE OF SKILLS THAT WILL HELP THEM STAY IN SCHOOL AND ACQUIRE THE EDUCATION, PROFESSIONAL SKILLS, EMPLOYMENT READINESS AND CONFIDENCE THEY NEED TO SUCCEED IN LIFE AND IN THE WORKPLACE. THE PROGRAM TARGETS VULNERABLE YOUTH WHO ARE IN SCHOOL BUT AT RISK OF DROPPING OUT, AS WELL AS THOSE WHO ARE OUT OF SCHOOL, OUT OF WORK, OR WORKING IN DANGEROUS ENVIRONMENTS. THE CURRICULUM DEVELOPED AND REFINED OVER THE COURSE OF A DECADE ADHERES TO BEST PRACTICE STANDARDS THAT EXPERTS AGREE ARE CRITICAL TO EFFECTIVE LIFE SKILLS PROGRAMMING. AMONG THESE STANDARDS ARE A FOCUS ON A CORE GROUP OF 10 WIDELY ENDORSED LIFE SKILLS, SUCH AS SELF-CONFIDENCE, RESPONSIBILITY, AND RESPECT, TO RESPOND TO THE NEEDS OF YOUTH, EMPLOYERS, YOUTH-SERVING ORGANIZATIONS, AND OTHER KEY STAKEHOLDERS. THE CURRICULUM HAS BEEN TRANSLATED INTO 20 LANGUAGES AND IMPLEMENTED IN MORE THAN 50 COUNTRIES. 1069879 72718 INITIATIVES IN THE US AND GLOBAL PROGRAMS: IYF INITIATIVES REACH YOUNG PEOPLE IN RURAL AND URBAN AREAS OF THE UNITED STATES. THE DO GOOD: NASHVILLE INITIATIVE IS A THREE-YEAR PROGRAM THAT EQUIPS VULNERABLE NASHVILLE YOUTH, AGES 14 TO 18, WITH THE SKILLS, SUPPORT, AND OPPORTUNITIES THEY NEED TO THRIVE IN SCHOOL, WORK, AND LIFE. IN 2020, IYF HAD SEVERAL GLOBAL INITIATIVES THAT SOUGHT TO EMPOWER YOUTH. THE HILTON PARTNERSHIP HAS OFFERED LIFE SKILLS TRAINING TO YOUNG TEAM MEMBERS AND OTHERS ACROSS FOUR CONTINENTS. IN OCTOBER, IYF HOSTED A FIVE-DAY VIRTUAL SUMMIT, OUR FUTURE, OUR VOICES. THE SUMMIT BROUGHT TOGETHER THE WORLD'S MOST INNOVATIVE YOUNG CHANGEMAKERS TO LEAD CONVERSATIONS ABOUT THE FUTURE THEY WANT TO SEE. 1041608 416071 3300 EQUIPYOUTH: IYF AND CATERPILLAR'S PHILANTHROPIC ORGANIZATION, THE CATERPILLAR FOUNDATION, LAUNCHED THIS GLOBAL INITIATIVE TO INCREASE YOUTH EMPLOYABILITY PROSPECTS AND SUPPORT YOUTH ENTREPRENEURSHIP. THE INITIATIVE HAS PREPARED YOUNG PEOPLE WITH MARKET-RELEVANT LIFE AND TECHNICAL SKILLS TRAINING, INTERNSHIPS, ON-THE-JOB LEARNING, AND JOB PLACEMENT SUPPORT AND SERVICES. EQUIPYOUTH ALSO SUPPORTS CAPACITY BUILDING FOR IMPLEMENTING PARTNERS, INCLUDING PUTTING IN PLACE STRATEGIC MONITORING AND EVALUATION SYSTEMS. IN EACH COUNTRY, WE TAILOR THE INITIATIVE'S APPROACH TO ADDRESS LOCAL YOUTH NEEDS. IN 2020, EQUIPYOUTH WAS ACTIVE IN ISRAEL, MEXICO, PALESTINE, AND PERU. 930094 548412 INITIATIVES IN THE MIDDLE EAST, NORTH AFRICA, AND ASIA: WE HAVE WORKED WITH YOUTH IN NORTH AFRICA, THE MIDDLE EAST, AND ASIA TO STRENGTHEN EMPLOYABILITY, CAREER GUIDANCE, AND SOCIAL ENTREPRENEURSHIP. USING OUR PASSPORT TO SUCCESS CURRICULUM AND KEY PARTNERSHIPS, WE HAVE CONTINUED TO REACH YOUNG PEOPLE ACROSS THE REGION WITH VITAL LIFE SKILLS TRAINING. PARTNERING WITH CHEVRON, WE WORKED IN WESTERN KAZAKHSTAN TO CONNECT YOUNG PEOPLE WITH MEANINGFUL PERSONAL AND PROFESSIONAL DEVELOPMENT OPPORTUNITIES. THE ZANGAR INITIATIVE FILLED CRITICAL GAPS FOR YOUTH IN LIFE SKILLS AND SCIENCE, TECHNOLOGY, AND MATH (STEM) EDUCATION. WITH TRAINING RELEVANT TO THE LOCAL JOB MARKET, PARTICIPANTS WERE PREPARED TO SUCCEED. MINDFUL OF LONG-TERM PROGRAMMATIC SUSTAINABILITY, WE ALSO LED A COALITION OF LOCAL COMMUNITY-BASED ORGANIZATIONS AND HELPED BUILD THEIR CAPACITY TO SERVE VULNERABLE YOUTH. BY EMPOWERING YOUNG PEOPLE WITH THE SKILLS TO BE PERSONALLY AND PROFESSIONALLY INVOLVED IN THEIR COMMUNITIES, WE ALSO WORKED TO RESTORE IMPORTANT SOCIAL ENGAGEMENT. THE MCA MOROCCO PROGRAM WORKED TO IMPROVE THE ABILITY OF 56 TARGETED SCHOOLS TO PROVIDE MULTI-CHANNEL LIFE SKILLS EDUCATION FOR YOUNG MOROCCANS. SCHOOL TEACHERS WERE TRAINED TO DELIVER LIFE SKILLS EDUCATION, SCHOOL DISTRICT REPRESENTATIVES WERE TRAINED AS COACHES TO MONITOR AND SUSTAIN THE DELIVERY OF LIFE SKILLS IN SCHOOLS, AND YOUNG PEOPLE GREW THEIR LIFE SKILLS THROUGH PTS CLUBS, AND THE USE OF PTS TRAVELER, IYF'S MOBILE VERSION OF PTS. 5724356 1203541 646411 15045630 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 1 1 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 X 17 0 69 1 0 1 JO TZ ZI MO MX KZ OC MZ SF 0 0 0 0 0 0 0 0 0 0 X 14 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA DC IL MD NY VA X X YVONNA STEVENS CFO & EVP 4109511500 1 EAST PRATT STREET NO 701 BALTIMORE MD 21202 DOUGLAS L BECKER CHAIRMAN 0.20 0.00 X X 0 0 0 UMRAN BEBA VICE CHAIR 0.20 0.00 X X 0 0 0 JOSEPH M MATALON VICE CHAIR 0.20 0.00 X X 0 0 0 DIDIER ACOUETEY DIRECTOR AS OF SEPTEMBER 2020 0.20 0.00 X 0 0 0 DISSA SYAKINA AHDANISA DIRECTOR 0.20 0.00 X 0 0 0 ABDULAZIZ AL-KHAYYAL DIRECTOR 0.20 0.00 X 0 0 0 KATIE FALLON DIRECTOR 0.20 0.00 X 0 0 0 HEATHER HIGGINBOTTOM DIRECTOR 0.20 0.00 X 0 0 0 EMANUEL JIMENEZ DIRECTOR 0.20 0.00 X 0 0 0 ALEJANDRO MAZA AYALA DIRECTOR 0.20 0.00 X 0 0 0 CONSTANCE SWANIKER DIRECTOR AS OF SEPTEMBER 2020 0.20 0.00 X 0 0 0 STEVEN TOM DIRECTOR AS OF DECEMBER 2020 0.20 0.00 X 0 0 0 FAITH NAFULA WAFULA DIRECTOR 0.20 0.00 X 0 0 0 SUSAN G REICHLE PRESIDENT & CHIEF EXECUTIVE OFFICER 40.00 0.00 X X 304048 0 17291 SHELDON SMITH DIRECTOR TO DECEMBER 2020 0.20 0.00 X 0 0 0 PETER WOIKE DIRECTOR TO DECEMBER 2020 0.20 0.00 X 0 0 0 YVONNA STEVENS CFO & EVP 40.00 0.00 X 169702 0 27744 PETER SHIRAS EXECUTIVE VP 40.00 0.00 X 232537 0 34472 JONATHAN MUDD EXECUTIVE VP 40.00 0.00 X 202057 0 37701 ANNA SCHOWENGERDT EXECUTIVE VP 40.00 0.00 X 188600 0 18601 SHEERIN VESIN DIRECTOR 40.00 0.00 X 165425 0 8201 LAURA ROSEN DIRECTOR 40.00 0.00 X 161575 0 17338 1423944 0 161348 20 0 1 0 BRANDCODE 21A KENT ROAD BRYANSTON GAUTENG SF 2191 DIGITAL PRODUCT DEVELOPMENT 166405 MINDFUL SKILLS 4 YUKON AVELENASIA JOHANNESBURG GAUTENG SF 1820 TRAINING & WORKSHOP DELIVERY 158464 SYSTEM SOURCE 338 CLUBHOUSE ROAD HUNT VALLEY MD 21031 OUTSOURCED IT SERVICES 126341 3 5411 1548666 9076213 286 10630290 CONTRACT REVENUE 541900 5457594 5457594 LICENSING FEE 541900 47004 47004 5504598 158567 158567 4094700 4088073 6627 6627 6627 INCOME TAX REFUND 900099 88358 88358 BCPS SUMMER SKILLS 541900 29100 29100 OTHER INCOME 900099 932 932 118390 16418472 5533698 0 254484 926344 926344 757591 757591 518785 258696 260089 8041472 6239732 1292096 509644 536363 412995 90103 33265 1752661 1342882 303349 106430 386279 293887 69273 23119 86723 69466 11640 5617 228002 144186 83816 43944 43944 3170833 2807507 352056 11270 401056 363076 29376 8604 359061 246251 87818 24992 682116 250452 431664 503182 493438 1350 8394 236401 235501 900 32771 32771 74874 11554 63320 PARTICIPANT SUPPORT 162760 162760 DUES & SCUBSCRIPTIONS 29154 2525 26629 OTHER EXPENSES 14431 14430 1 JOB POSTINGS 10662 1211 8691 760 11146 11146 18966611 15045630 3187985 732996 1173 910 8882660 10498058 2521469 5542772 198994 491999 402514 566169 218642 168291 83121 50351 12594596 12940104 13556 12259 70553 114886 24768636 30217508 1475086 1590072 188598 161283 4022181 2435704 400959 342534 6086824 4529593 X 12114379 12648457 6567433 13039458 18681812 25687915 24768636 30217508 X -2548139 1490079 8176212 -112049 X 0 1 X 1 1 1 X 13213384 16961960 14312691 17557971 10930290 72976296 13213384 16961960 14312691 17557971 10930290 72976296 27701094 45275202 178595 201142 249182 277945 158567 1065431 20627 41625 118390 180642 74222369 13056822 0.61000 0.62930 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2016 AMOUNT: $ 20,627. 2017 AMOUNT: $ 41,625. 2020 AMOUNT: $ 932. INCOME TAX REFUND - 2020 AMOUNT: $ 88,358. BCPS SUMMER SKILLS - 2020 AMOUNT: $ 29,100. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6091405 4272 258043 356183 5997537 5109877 36510 1143354 198336 6091405 5150206 328509 -228838 140000 5109877 4398510 31750 799946 80000 5150206 4537121 34000 -52611 120000 4398510 0.62000 0.29000 0.09000 0 0 54139 23082 31057 164503 145209 19294 50351 DEFERRED RENT 283022 OTHER LIABILITIES 59512 342534 X 17964685 1490079 300000 -155508 1634571 16330114 88358 88358 16418472 19134794 300000 -87873 212127 18922667 43944 43944 18966611 PART V, LINE 4: THE IYF ENDOWMENT IS A COMBINATION OF BOARD DESIGNATED FUNDS AS WELL AS PERMANENTLY RESTRICTED DONOR CONTRIBUTIONS WHICH WILL BE INVESTED IN PERPETUITY. THE INCOME OF THE RESTRICTED PORTION OF THE ENDOWMENT WILL BE RELEASED UPON APPROPRIATION FOR USE TO SUPPORT THE OPERATIONAL NEEDS OF THE ORGANIZATION. PART X, LINE 2: MANAGEMENT HAS EVALUATED IYF'S TAX POSITIONS AND HAS CONCLUDED THAT IYF HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE CONSOLIDATED FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. PART XI, LINE 2D - OTHER ADJUSTMENTS: FOREIGN CURRENCY TRANSLATION -111,564. INVESTMENT FEES -43,944. PART XI, LINE 4B - OTHER ADJUSTMENTS: INCOME TAX REFUND 88,358. PART XII, LINE 2D - OTHER ADJUSTMENTS: INCOME TAX REFUND -88,358. UNCOLLECTIBLE PLEDGES 485. 1 SOUTH AMERICA 0 0 GRANTS 25276 MIDDLE EAST AND NORTH AFRICA 0 0 GRANTS 71900 SUB-SAHARAN AFRICA 0 0 GRANTS 454146 NORTH AMERICA 0 0 GRANTS 206271 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES YOUTH DEVELOPMENT PROGRAMS 32712 NORTH AMERICA 1 25 PROGRAM SERVICES YOUTH DEVELOPMENT PROGRAMS 1710558 SOUTH AMERICA 1 2 PROGRAM SERVICES YOUTH DEVELOPMENT PROGRAMS 87667 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES YOUTH DEVELOPMENT PROGRAMS 10 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES YOUTH DEVELOPMENT PROGRAMS 296550 RUSSIA AND NEIGHBORING STATES 1 0 PROGRAM SERVICES YOUTH DEVELOPMENT PROGRAMS 133817 SOUTH ASIA 0 0 PROGRAM SERVICES YOUTH DEVELOPMENT PROGRAMS 8722 MIDDLE EAST AND NORTH AFRICA 3 8 PROGRAM SERVICES YOUTH DEVELOPMENT PROGRAMS 587604 SUB-SAHARAN AFRICA 4 59 PROGRAM SERVICES YOUTH DEVELOPMENT PROGRAMS 4028506 2 27 8 67 10 94 2588540 5055199 7643739 SOUTH AMERICA YOUTH DEVELOPMENT PROGRAMS 14086 WIRE TRANSFER SOUTH AMERICA YOUTH DEVELOPMENT PROGRAMS 15079 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA YOUTH DEVELOPMENT PROGRAMS 71900 WIRE TRANSFER SUB-SAHARAN AFRICA YOUTH DEVELOPMENT PROGRAMS 45645 WIRE TRANSFER SUB-SAHARAN AFRICA YOUTH DEVELOPMENT PROGRAMS 77589 WIRE TRANSFER SUB-SAHARAN AFRICA YOUTH DEVELOPMENT PROGRAMS 256681 WIRE TRANSFER SUB-SAHARAN AFRICA YOUTH DEVELOPMENT PROGRAMS 14691 WIRE TRANSFER SUB-SAHARAN AFRICA YOUTH DEVELOPMENT PROGRAMS 14008 WIRE TRANSFER SUB-SAHARAN AFRICA YOUTH DEVELOPMENT PROGRAMS 10813 WIRE TRANSFER SUB-SAHARAN AFRICA YOUTH DEVELOPMENT PROGRAMS 34719 WIRE TRANSFER NORTH AMERICA YOUTH DEVELOPMENT PROGRAMS 171271 WIRE TRANSFER NORTH AMERICA YOUTH DEVELOPMENT PROGRAMS 35000 WIRE TRANSFER 12 0 0 0 0 0 0 1 PART I, LINE 2: IYF'S GRANT MONITORING PLAN IS DETERMINED DURING THE PROGRAM DESIGN PHASE WITH A COMPREHENSIVE FIDUCIARY AND PROGRAMMATIC DUE DILIGENCE PROCESS. IYF PROGRAM STAFF WORK CLOSELY WITH ALL GRANTEES DURING THE PROGRAM DESIGN PHASE TO ENSURE THAT THE GRANTEE CAN DELIVER ON THE PROGRAM. ANY ASSESSED PROGRAM WEAKNESSES ARE NOTED AND APPROPRIATE PLANS ARE MADE TO ADDRESS THESE DURING THE PROJECT IMPLEMENTATION PHASE. FIDUCIARY DUE DILIGENCE INCLUDES A REVIEW OF THE GRANTEE'S ORGANIZATIONAL DOCUMENTS AND AUDITED FINANCIAL STATEMENTS, AS WELL AS A PRE-AWARD QUESTIONNAIRE WHICH ASSESSES INSTITUTIONAL CAPACITY. ADDITIONALLY, THE BOARD AND KEY STAFF ARE VETTED AGAINST SEVERAL LISTS TO COMPLY WITH APPLICABLE U.S. EXECUTIVE ORDERS, EXCLUDED PARTY LISTS AND DEBARMENT RULES. THE DUE DILIGENCE REVIEW RESULTS IN A DOCUMENTED RISK ASSESSMENT AND RECOMMENDED MONITORING PLAN, WHICH ARE THEN USED TO DETERMINE REPORTING FREQUENCY. GRANTEES QUALIFYING AS LOW RISK NORMALLY REPORT BOTH PROGRAMMATICALLY AND FINANCIALLY TWICE A YEAR. GRANTEES NOT QUALIFYING AS LOW RISK MAY BE ASKED TO REPORT MONTHLY AND SPECIAL CONDITIONS MAY BE APPLIED (E.G. REQUIREMENT OF A SEPARATE BANK ACCOUNT FOR IYF GRANT FUNDS). ONCE A GRANTEE SUBMITS A FINAL PROPOSAL AND BUDGET, THE GRANT PROGRAM IS APPROVED BY THE APPROPRIATE PROGRAM STAFF AS WELL AS FINANCE STAFF. THE BOARD OF DIRECTORS HAS DELEGATED FINAL AUTHORIZATION OF ALL GRANTS TO THE PRESIDENT & CEO AND CFO & EVP FINANCE. FUNDS ARE DISBURSED TO GRANTEES BASED ON THE MONITORING PLAN SET UP DURING THE DESIGN PHASE. THE FIRST DISBURSEMENT IS BASED ON EITHER THREE-MONTH EXPENDITURE PROJECTIONS, A PERCENTAGE OF THE PROJECT BUDGET OR COMPLETION OF AN ESTABLISHED MILESTONE. ALL FUNDS DISBURSED FOR THE REMAINDER OF THE GRANT ARE DETERMINED BY A SCHEDULE AND CONTINGENT UPON ALL DELIVERABLES DELINEATED IN THE GRANT AGREEMENT. BEYOND REGULAR PROGRAM REPORTS, IYF RELIES ON REGULAR COMMUNICATION WITH GRANTEES TO ENSURE SUCCESS OF PROGRAMS. THIS COMMUNICATION TAKES THE FORM OF ELECTRONIC COMMUNICATIONS AS WELL AS OCCASIONAL SITE VISITS DURING WHICH PROGRAM PROGRESS IS ASSESSED AND MEASURED. FINANCIAL REPORTS ARE COLLECTED ON A REGULAR BASIS (AS DETAILED ABOVE) AND PROGRESS AGAINST BUDGET IS ASSESSED. FINANCIAL REPORTS ARE REVIEWED FOR BOTH DONOR COMPLIANCE AND PROGRAM DELIVERY. UPON COMPLETION OF THE PROJECT, IYF PERFORMS CLOSEOUT WHICH INVOLVES GRANTEES SUBMITTING FINAL REPORTS ALONG WITH COPIES OF ALL MATERIALS DEVELOPED. PART III ACCOUNTING METHOD: SCHEDULE F - PART II DUE TO A CHANGE IN THE WAY IYF ACCOUNTS FOR GRANTS, THE AMOUNT OF GRANTS BEING REPORTED IS HIGHER ON SCHEDULE F THAN ON THE STATEMENT OF FUNCTIONAL EXPENSES. 1 AFTER SCHOOL MATTERS 66 EAST RANDOLPH STREET CHICAGO IL 60601 364409182 501(C)(3) 17000 YOUTH DEVELOPMENT PROGRAMS ALTERNATIVE SCHOOLS NETWORK 1807 W SUNNYSIDE CHICAGO IL 60640 237375976 501(C)(3) 110580 YOUTH DEVELOPMENT PROGRAMS ASPIRA INC OF PUERTO RICO ROAD 8887 KM 119 SAN ANTON WARD SAN JUAN PR 009290132 660276355 501(C)(3) 45000 YOUTH DEVELOPMENT PROGRAMS CENTRAL STATES SER 3948 W 26TH STREET STE 213 CHICAGO IL 60623 361211270 501(C)(3) 139423 YOUTH DEVELOPMENT PROGRAMS JDC-AMERICAN JEWISH JOINT DISTRIBUTION 711 THIRD AVE NEW YORK NY 100174014 131656634 501(C)(3) 138874 YOUTH DEVELOPMENT PROGRAMS LATIN AMERICAN YOUTH CENTER 1419 COLUMBIA ROAD NW WASHINGTON DC 20009 521023074 501(C)(3) 43440 YOUTH DEVELOPMENT PROGRAMS MARTHA O'BRYAN CENTER 711 SOUTH 7TH STREET NASHVILLE TN 37206 620477728 501(C)(3) 27718 YOUTH DEVELOPMENT PROGRAMS PHALANX FAMILY SERVICES 1201 W 115TH ST CHICAGO IL 60643 364468891 501(C)(3) 128000 YOUTH DEVELOPMENT PROGRAMS SASHA BRUCE YOUTHWORKS INC 741 8TH STREET SE WASHINGTON MD 20003 521006486 501(C)(3) 6500 YOUTH DEVELOPMENT PROGRAMS SKILLS FOR CHICAGOLAND'S FUTURE 191 N WACKER DRIVE SUITE 1150 CHICAGO IL 60606 451287418 501(C)(3) 147800 YOUTH DEVELOPMENT PROGRAMS THE MARYLAND 4-H FOUNDATION INC 8020 GREENMEAD DRIVE COLLEGE PARK MD 20740 526056016 501(C)(3) 13975 YOUTH DEVELOPMENT PROGRAMS THE NEXT STEP PUBLIC CHARTER SCHOOL 3047 15TH STREET NW WASHINGTON DC 20009 522103442 501(C)(3) 104463 YOUTH DEVELOPMENT PROGRAMS 12 0 PART I, LINE 2: IYF'S GRANT MONITORING PLAN IS DETERMINED DURING THE PROGRAM DESIGN PHASE WITH A COMPREHENSIVE FIDUCIARY AND PROGRAMMATIC DUE DILIGENCE PROCESS. IYF PROGRAM STAFF WORK CLOSELY WITH ALL GRANTEES DURING THE PROGRAM DESIGN PHASE TO ENSURE THAT THE GRANTEE CAN DELIVER ON THE PROGRAM. ANY ASSESSED PROGRAM WEAKNESSES ARE NOTED AND APPROPRIATE PLANS ARE MADE TO ADDRESS THESE DURING THE PROJECT IMPLEMENTATION PHASE. FIDUCIARY DUE DILIGENCE INCLUDES A REVIEW OF THE GRANTEE'S ORGANIZATIONAL DOCUMENTS AND AUDITED FINANCIAL STATEMENTS, AS WELL AS A PRE-AWARD QUESTIONNAIRE WHICH ASSESSES INSTITUTIONAL CAPACITY. ADDITIONALLY, THE BOARD AND KEY STAFF ARE VETTED AGAINST SEVERAL LISTS TO COMPLY WITH APPLICABLE U.S. EXECUTIVE ORDERS, EXCLUDED PARTY LISTS AND DEBARMENT RULES. THE DUE DILIGENCE REVIEW RESULTS IN A DOCUMENTED RISK ASSESSMENT AND RECOMMENDED MONITORING PLAN, WHICH ARE THEN USED TO DETERMINE REPORTING FREQUENCY. GRANTEES QUALIFYING AS LOW RISK NORMALLY REPORT BOTH PROGRAMMATICALLY AND FINANCIALLY TWICE A YEAR. GRANTEES NOT QUALIFYING AS LOW RISK MAY BE ASKED TO REPORT MONTHLY SPECIAL CONDITIONS MAY BE APPLIED (E.G. REQUIREMENT OF A SEPARATE BANK ACCOUNT FOR IYF GRANT FUNDS). ONCE A GRANTEE SUBMITS A FINAL PROPOSAL AND BUDGET, THE GRANT PROGRAM IS APPROVED BY THE APPROPRIATE PROGRAM STAFF AS WELL AS FINANCE STAFF. THE BOARD OF DIRECTORS HAS DELEGATED FINAL AUTHORIZATION OF ALL GRANTS TO THE PRESIDENT & CEO AND CFO & EVP FINANCE. FUNDS ARE DISBURSED TO GRANTEES BASED ON THE MONITORING PLAN SET UP DURING THE DESIGN PHASE. THE FIRST DISBURSEMENT IS BASED ON EITHER THREE-MONTH EXPENDITURE PROJECTIONS, A PERCENTAGE OF THE PROJECT BUDGET OR COMPLETION OF AN ESTABLISHED MILESTONE. ALL FUNDS DISBURSED FOR THE REMAINDER OF THE GRANT ARE DETERMINED BY A SCHEDULE AND CONTINGENT UPON ALL DELIVERABLES DELINEATED IN THE GRANT AGREEMENT. BEYOND REGULAR PROGRAM REPORTS, IYF RELIES ON REGULAR COMMUNICATION WITH GRANTEES TO ENSURE SUCCESS OF PROGRAMS. THIS COMMUNICATION TAKES THE FORM OF ELECTRONIC COMMUNICATIONS AS WELL AS OCCASIONAL SITE VISITS DURING WHICH PROGRAM PROGRESS IS ASSESSED AND MEASURED. FINANCIAL REPORTS ARE COLLECTED ON A REGULAR BASIS (AS DETAILED ABOVE) AND PROGRESS AGAINST BUDGET IS ASSESSED. FINANCIAL REPORTS ARE REVIEWED FOR BOTH DONOR COMPLIANCE AND PROGRAM DELIVERY. UPON COMPLETION OF THE PROJECT, IYF PERFORMS CLOSEOUT WHICH INVOLVES GRANTEES SUBMITTING FINAL REPORTS ALONG WITH COPIES OF ALL MATERIALS DEVELOPED. X X X X 0 0 0 0 0 0 0 0 0 SUSAN G REICHLE PRESIDENT & CHIEF EXECUTIVE OFFICER 301726 0 0 0 2322 0 12773 0 4518 0 321339 0 0 0 PETER SHIRAS EXECUTIVE VP 226234 0 0 0 6303 0 8827 0 25645 0 267009 0 0 0 JONATHAN MUDD EXECUTIVE VP 200438 0 0 0 1619 0 6925 0 30776 0 239758 0 0 0 ANNA SCHOWENGERDT EXECUTIVE VP 188006 0 0 0 594 0 7235 0 11366 0 207201 0 0 0 YVONNA STEVENS CFO & EVP 169372 0 0 0 330 0 6667 0 21077 0 197446 0 0 0 LAURA ROSEN DIRECTOR 160915 0 0 0 660 0 5500 0 11838 0 178913 0 0 0 SHEERIN VESIN DIRECTOR 165128 0 0 0 297 0 6184 0 2017 0 173626 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B 990 REVIEW PROCESS: 1. FORMS ARE COMPLETED BY CONTROLLER, CFO AND TAX ACCOUNTANTS 2. FORMS REVIEWED BY IYF'S ATTORNEYS. 3. DRAFT FORMS REVIEWED BY CHAIRMAN OF INVESTMENT AND AUDIT COMMITTEE 4. FINAL VERSION OF FORMS SENT TO ENTIRE BOARD PRIOR TO THE FORM 990'S FILING FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST DISCLOSURE STATEMENTS ARE DISTRIBUTED TO STAFF AT THE BEGINNING OF EACH CALENDAR YEAR. THE BOARD RECEIVES THEM AT THE FIRST BOARD MEETING OF THE YEAR. THESE MUST BE COMPLETED AND COLLECTED WITHIN 30 DAYS. THE EXECUTIVE COMMITTEE OF IYF IS RESPONSIBLE FOR MONITORING COMPLIANCE WITH THE POLICY. THE COMPLETED STATEMENTS ARE MAINTAINED ELECTRONICALLY AS CONFIDENTIAL MATERIALS BY AUTHORIZED STAFF IN IYF'S HEADQUARTERS IN BALTIMORE. ANY ISSUES DISCLOSED THROUGH THE FORMS ARE REVIEWED BY THE EXECUTIVE COMMITTEE AND NECESSARY STEPS ARE TAKEN. IN PARTICULAR, SHOULD A BOARD MEMBER WORK FOR OR OTHERWISE BE INVOLVED WITH A DONOR OR VENDOR OF THE ORGANIZATION, THEY ABSTAIN FROM ALL RELATED DISCUSSION AND VOTE. SHOULD ANY STAFF PERSON FAIL TO REVEAL ANY CONFLICT OF INTEREST, THEY WOULD BE TERMINATED. SHOULD ANY BOARD MEMBER FAIL TO REVEAL ANY CONFLICT OF INTEREST, THEY WOULD BE RELEASED FROM THEIR SERVICE ON THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 IYF DOES NOT TREAT COMPENSATION FOR OFFICERS OR OTHER KEY EMPLOYEES DIFFERENTLY FROM THE COMPENSATION OF OTHER STAFF. IT IS IYF'S PRACTICE TO TREAT COMPENSATION FOR THE CHIEF EXECUTIVE OFFICER IN A SIMILAR MANNER TO THAT OF ALL STAFF COMPENSATION. IYF ESTABLISHES AND MAINTAINS SALARY LEVELS THAT ARE COMPETITIVE IN RELATION TO THE MARKETS WITHIN WHICH IT COMPETES FOR EMPLOYEES. IYF AIMS TO KEEP ALL SALARY RANGES COMPARABLE TO INDUSTRY STANDARDS. MARKET SALARIES ARE REVIEWED EVERY 3-5 YEARS BY INDEPENDENT COMPENSATION CONSULTANTS. ANNUAL INCREASE IS DETERMINED BY THE EXECUTIVE MANAGEMENT TEAM (EMT) AND IS BASED ON MARKET TRENDS (E.G. WHAT INCREASES OTHER ORGANIZATIONS ARE PROVIDING), FINANCIAL RESULTS OF THE ORGANIZATION, AND DETERMINATION OF A MERIT INCREASE POOL TO ENSURE THAT INCREASES ARE LINKED TO PERFORMANCE RESULTS. TO DETERMINE MARKET SALARY INCREASES 2-3 SALARY SURVEYS FOR SIMILAR MARKETS ARE REVIEWED. THESE RAISES ARE DEVELOPED USING MARKET INFORMATION AND IYF FINANCIAL POSITION AS THE INFORMING FACTORS. IYF'S BOARD OF DIRECTORS APPROVES THE RATES AND RAISES ARE ALLOCATED TO EMPLOYEES BASED ON PERFORMANCE REVIEWS AND ESTABLISHED CRITERIA. THE CEO RAISE IS HANDLED DIRECTLY BY THE BOARD. THE CEO PERFORMANCE REVIEW IS CONDUCTED BY THE CHAIRMAN OF THE BOARD WHO THEN DETERMINES THE PERCENTAGE RAISE GIVEN. ANY CHANGES TO OFFICER COMPENSATION WOULD BE DONE BY BOARD RESOLUTION AND RATIFIED IN THE BOARD MINUTES. SINCE 2005, WHEN USING THE MERIT POOL, THE PRACTICE HAS BEEN TO GIVE THE CEO THE AVERAGE PERCENTAGE RAISE GIVEN TO THE STAFF. WHEN STAFF HAS RECEIVED INFLATIONARY RAISES ONLY, THE CEO HAS NOT RECEIVED A RAISE. FORM 990, PART VI, SECTION C, LINE 19 THE AUDITED FINANCIAL STATEMENTS AND THE 990 TAX FORMS ARE POSTED ON THE ORGANIZATION'S WEBSITE AND ARE MADE AVAILABLE UPON REQUEST. OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: FOREIGN CURRENCY TRANSLATION -111,564. UNCOLLECTIBLE PLEDGES -485. PART XI- RECONCILIATION OF NET ASSESTS -LINE 8 - PRIOR PERIOD ADJUSTMENT IYF RESTATED ITS NET ASSET BALANCES AT JANUARY 1, 2020 TO CORRECT ERRORS RELATING TO RECORDING OF GRANTS AND CONTRIBUTIONS, GRANTS AND CONTRIBUTIONS RECEIVABLE, NET, DEFERRED REVENUE AND CLASSIFICATION OF NET ASSETS AS OF AND FOR THE YEAR ENDED DECEMBER 31, 2019. INTERNATIONAL YOUTH FOUNDATION INC SARLAU 9 RUE RIYAD APPT8 HASSAN MO 981271105 YOUTH DEVELOPMENT PROGRAMS MO 553662 368119 INTERNATIONAL YOUTH FOUNDATION INC