2020-06-30T16:47:33-05:00 2019-12-31 350921680 CROWE LLP 400 Capitol Mall Suite 1400 Sacramento CA 958144434 990 2019-01-01 954714047 OneSky ONES 5105253377 2246b Sixth Street Berkeley CA 94710 Jenny Bowen CEO 2020-06-30 true NICOLE BENCIK P00756195 9164411000 2019 2021-01-29 14:40:06Z X OneSky for All Children Jenny Bowen 2246b Sixth Street Berkeley CA 94710 6718605 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 14 21 52 0 0 5692115 6702510 0 1644 1204 7913 -21480 5701672 6682234 0 0 4438439 4002093 0 1100505 2397211 2758844 6835650 6760937 -1133978 -78703 2539045 2502680 224778 275138 2314267 2227542 X OneSky aims to ensure that young children at risk have a caring adult in their lives and a chance at a bright future by teaching communities and caregivers to provide nurturing responsive care and early education. In support of its goal to enrich the lives of children, OneSky has developed the OneSky Approach to quality early education and care. true false 1917359 China - Orphaned Children: OneSky's approach to orphanages has proved so effective that China now uses it as the standard of care for children in all its social welfare institutions. To date, OneSky has supported various orphanage programs at a total of 57 sites. Working in conjunction with Chinese government partners, OneSky is engaged to train every child welfare worker in the nation to help institutionalized children reach their full potential. OneSky's work for orphaned children includes our Infant Nurture, Preschool and Loving Families Programs. Going forward, we aim to establish a OneSky Demonstration Center in every Chinese province by 2022, and to reach every orphanage in China by 2030. 1779823 China - Villages: In villages OneSky offers individual help to village children, support and training in responsive care for their grandparents and other caregivers, as well as community-building activities for all villagers. Local women, who might otherwise have left for city jobs, are trained and employed as teachers and family mentors - helping poor, rural communities become viable again. OneSky's work in China's villages includes family skills training and community engagement programs. In the future, working with Chinese government partners to expand village work across mainland China, we aim to reach more children in the 128,000 villages in 585 government-designated rural "poverty counties." 1331158 Vietnam: To offer a safe and stimulating 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 with our partner, 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 250 children between the ages of 6 months and 6 years. The ELC also hosts parenting skills workshops and serves as a hub for training home-based care providers throughout the province, and eventually the country. OneSky has taught 360 home day care providers in Da Nang to create safe and stimulating learning environments and support the cognitive and social emotional development of young children through nurturing, responsive care. And based on the success of the program in Da Nang, Vietnam's Ministry of Education and Training has asked OneSky to expand our home-based day care provider training to 19 more provinces - ultimately benefitting over 400,000 children living in industrial zones across the country - over the next six years. 110754 Mongolia: We began our work in Mongolia with a small project in a state-run day nursery where we brought the OneSky Approach to benefit 180 very young children who were failing to thrive. The nursery, which previously focused only on providing nutritional support to vulnerable young children, had no programs to address children's social and emotional needs or healthy development. Besides fitting out the rooms with age-appropriate developmental toys and furnishings, we hired additional caregivers and trained them, along with existing caregivers, in providing responsive care. Now, building upon the needs of that initial venture into Mongolia, OneSky began cooperating with the public Kindergarten No. 83 in the Chingeltei District. We will also soon launch an initiative to expand caregiver training for vulnerable children in Ulaanbaatar. We are further exploring the feasibility of training local women to provide the care that children living in the ger districts so desperately need. 20389 Hong Kong: OneSky has spent considerable effort in 2019 preparing for the 2020 opening of the P. C. Lee OneSky Global Centre for Early Childhood Development in Sham Shui Po. Our new home in Hong Kong will feature a Family Centre serving as a community gathering place where children (0-6 years old) and their parents and caregivers play and learn together and a Training Hub for local and regional caregiver training. The Family Centre will also offer facilitated play sessions and parenting skills workshops as well as consultation and referral services for families. Meanwhile, the D. H. Chen Foundation Training Hub will offer training programs for both professionals and paraprofessionals using cutting-edge theory on early brain development and teaching methods that put the child at the centre of his or her own learning. 131143 5159483 true true false false false false false false false true false false true false true false true false true true false false false true false false false false true false false false false false false true false false false false false false true true true false false true X 3 0 true 21 true false true HK MG VM CH false false false true true true false false false false false X 15 14 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 Jenny Bowen 5105253377 2246b Sixth Street Berkeley CA 94710 Gaetano Russo Chairman 5.0 0.0 X X 0 0 0 Jenny Bowen CEO and director 40.0 2.0 X X 367387 0 22037 Tim Huxley Secretary 5.0 1.0 X X 0 0 0 Deanne Bevan Director 5.0 0.0 X 0 0 0 F Chapman Taylor Director 5.0 0.0 X 0 0 0 Jal S Shroff Director 5.0 0.0 X 0 0 0 Lisa Norton Director 5.0 0.0 X 0 0 0 Matt Dalio Director 5.0 0.0 X 0 0 0 Melissa Ma Director 5.0 0.0 X 0 0 0 Melvyn Pun Director 5.0 0.0 X 0 0 0 Peter Bennett Director 5.0 1.0 X 0 0 0 Randy Belcher Director 5.0 0.0 X 0 0 0 Stella Lee Director 5.0 0.0 X 0 0 0 Stephen Chipman Director 5.0 0.0 X 0 0 0 Zili Zhang Director 5.0 0.0 X 0 0 0 MORGAN H LANCE Chief Development Officer 40.0 0.0 X 179904 0 27957 Janice N Cotton Chief Program Officer 40.0 0.0 X 139000 0 4170 Rachel Xing Chief Operations Officer 40.0 0.0 X 133997 0 22537 Richard Bowen Senior Media Advisor 40.0 0.0 X 118600 0 16991 Sandy C Wang Chief Technology Officer 40.0 0.0 X 170232 0 5107 Wen Zhao Chief Quality Officer 40.0 X 102288 0 25943 1211408 0 124742 10 false true false 0 9369 193765 6499376 3423 6702510 0 0 0 0 0 476 476 0 0 728 0 728 728 728 13423 193765 35396 -21973 -21973 1468 975 493 493 0 0 0 0 0 6682234 0 0 -20276 597285 116827 77885 402573 135591 135591 2741490 2129233 163911 448346 68860 52294 3975 12591 314524 261548 18039 34937 144343 77282 13359 53702 1315 1315 84326 5926 78400 55972 55972 0 0 117179 37977 23918 55284 77121 71503 5618 131199 55111 73556 2532 201002 127396 26164 47442 17089 16095 994 16468 15050 1418 23885 4188 16419 3278 Subsidies, Stipends and Tuition 1792907 1792907 Training programs and materials 152099 152099 Center Construction, Equipment & Furnishings 51473 51473 Bank Fees 26829 26829 9980 1011 4008 4961 6760937 5159483 500949 1100505 1016603 358844 139882 1072784 196453 383556 10481 3432 0 0 0 0 38629 8255 48408 67033 117667 92974 36937 24693 0 0 1051652 584083 2539045 2502680 224778 275138 0 0 0 0 224778 275138 X 510179 47464 1804088 2180078 2314267 2227542 2539045 2502680 X -78703 -8022 X false true X true false X 6319121 6361902 6538640 5692115 6702510 31614288 0 0 6319121 6361902 6538640 5692115 6702510 31614288 12435113 19179175 1849 766 571 582 476 4244 0 0 0 0 0 0 7412 10831 8916 14635 14891 56685 31675217 0 0.6055 0.6358 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - FUNDRAISING INCOME, COLUMN A - 3584.0, COLUMN B - 3584.0, COLUMN C - 6656.0, COLUMN D - 11776.0, COLUMN E - 13423.0, COLUMN F - 39023.0; DESCRIPTION - SALES OF INVENTORY, COLUMN A - 3828.0, COLUMN B - 7247.0, COLUMN C - 2260.0, COLUMN D - 2859.0, COLUMN E - 1468.0, COLUMN F - 17662.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 85129 63099 22030 32538 29875 2663 24693 Undeposited Funds 361700 Deposits 20149 Due from OneSky Foundation (UK) Limited 202234 Due from OneSky Foundation Limited 584083 Amount due to Half the Sky HK 0 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, 2019 and 2018. East Asia and the Pacific 1 23 Program Services Operates programs in state-run orphanages as well as in China's rural area. 2708917 East Asia and the Pacific 1 6 Program Services Operate a model early learning center and offer training to home based day care centers in industrial part in Vietnam. 685445 East Asia and the Pacific 0 7 Program Services Started a pilot program at a state-run nursery in Mongolia for children of impoverished nomadic herders living in Ulaanbaatar. 53630 East Asia and the Pacific 1 26 Program Services OneSky has spent considerable effort in 2019 preparing for the 2020 opening of Global Centre for Early Childhood Development in Hong Kong. 199506 3 62 0 0 3 62 3647498 0 3647498 false false true false false false Bay Area Event 107332 107332 0 28427 1844 Gala Dinner (US part) 94856 81433 13423 3423 1702 0 202188 188765 13423 3423 28427 3546 35396 -21973 X X X false false false false false false false true false Jenny Bowen CEO and director 284205 0 83182 0 0 0 8400 0 13637 0 389424 0 0 0 MORGAN H LANCE Chief Development Officer 179904 0 0 0 0 0 5397 0 22560 0 207861 0 0 0 Rachel Xing Chief Operations Officer 133997 0 0 0 0 0 0 0 22537 0 156534 0 0 0 Sandy C Wang Chief Technology Officer 170232 0 0 0 0 0 5107 0 0 0 175339 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. RICHARD BOWEN HUSBAND OF CEO 135591 COMPENSATION AS AN EMPLOYEE - SENIOR MEDIA ADVISOR false Form 990, Part III, Line 2 New program services In 2019, we focused on preparing for the establishment of the new P. C. Lee OneSky Global Centre for Early Childhood Development in Hong Kong. Utilizing best practices in Early Childhood Care and Education (ECCE), the new Centre will serve vulnerable young children in Hong Kong. In addition, the Centre will be a training hub for local and regional caregivers, taking OneSky's programs to low-resource settings and vulnerable children across Asia, and eventually, to the entire developing world. Form 990, Part III, Line 4d Description of other program services (Expenses $ 110,754 including grants of $) Mongolia: We began our work in Mongolia with a small project in a state-run day nursery where we brought the OneSky Approach to benefit 180 very young children who were failing to thrive. The nursery, which previously focused only on providing nutritional support to vulnerable young children, had no programs to address children's social and emotional needs or healthy development. Besides fitting out the rooms with age-appropriate developmental toys and furnishings, we hired additional caregivers and trained them, along with existing caregivers, in providing responsive care. Now, building upon the needs of that initial venture into Mongolia, OneSky began cooperating with the public Kindergarten No. 83 in the Chingeltei District. We will also soon launch an initiative to expand caregiver training for vulnerable children in Ulaanbaatar. We are further exploring the feasibility of training local women to provide the care that children living in the ger districts so desperately need. Form 990, Part III, Line 4d Description of other program services (Expenses $ 20,389 including grants of $) Hong Kong: OneSky has spent considerable effort in 2019 preparing for the 2020 opening of the P. C. Lee OneSky Global Centre for Early Childhood Development in Sham Shui Po. Our new home in Hong Kong will feature a Family Centre serving as a community gathering place where children (0-6 years old) and their parents and caregivers play and learn together and a Training Hub for local and regional caregiver training. The Family Centre will also offer facilitated play sessions and parenting skills workshops as well as consultation and referral services for families. Meanwhile, the D. H. Chen Foundation Training Hub will offer training programs for both professionals and paraprofessionals using cutting-edge theory on early brain development and teaching methods that put the child at the centre of his or her own learning. 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 THE BOARD MEMBERS CONDUCT AN ANNUAL REVIEW BY INTERVIEWING BOARD AND DIRECT REPORTS. THE BASIS FOR SALARY COMPENSATION IS DERIVED FROM TWO SOURCES: CENTER FOR NONPROFIT MANAGEMENT COMPENSATION & BENEFITS SURVEY AND CHARITY NAVIGATOR OR CHRONICLE OF PHILANTHROPY SURVEYS. 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. THIS took place in DECEMBER of 2019. 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. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Exchange Loss - -8022; 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 true false false false true OneSky Foundation Limited O 163286 COST OneSky Foundation Limited S 500000 COST