HONDURAS CHILD ALLIANCE: Form 990PF, tax year 2018

View the entire original 990 at ProPublica ↗

Organization: HONDURAS CHILD ALLIANCE (EIN 46-1504773)
Tax period: 2018-01-01 to 2018-12-31
Filed: 2019-09-11
IRS object ID: 201912549349100716
Schema version: 2018v3.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990-PF
Schedule B
Land Etc Schedule2
Legal Fees Schedule
Mortgages And Notes Payable Sch
Other Expenses Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2019-09-11T15:24:39-05:00	ReturnTs
Tax Period End	2018-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	812437443	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	KALOS HUTCHINGS & COMPANY LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	8460 LIMEKILN PIKE SUITE C-10	AddressLine1Txt
City	WYNCOTE	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	19095	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2018-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	461504773	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	HONDURAS CHILD ALLIANCE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	HOND	BusinessNameControlTxt
Phone	6106536407	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	527 WESTVIEW STREET	AddressLine1Txt
City	PHILADELPHIA	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	19119	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	EVE HOROWITZ	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	6106536404	PhoneNum
Signature	2019-05-03	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JAMES A HUTCHINGS CPA	PreparerPersonNm
PTIN	P00546005	PTIN
Phone	2158865700	PhoneNum
Preparation	2019-09-11	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	50.77.80.129	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2019-09-11	IPDt
IP Tm	15:24:39	IPTm
IP Timezone	CD	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	38022DEA26BF281E5D8C55D71CA0E27223D2ABBC	AtSubmissionCreationDeviceId
At Submission Filing Device Id	5940643B6C4A253F059629775CA0A7656D8D628A	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2018	TaxYr
Build TS	2019-02-21 02:37:17Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$24,241	FMVAssetsEOYAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Contri Rcvd Rev And Expnss	$63,883	ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss	$1	InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm	$1	InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm	$1	InterestOnSavingsAdjNetIncmAmt
Total Rev And Expnss	$63,884	TotalRevAndExpnssAmt
Total Net Invst Incm	$1	TotalNetInvstIncmAmt
Total Adj Net Incm	$1	TotalAdjNetIncmAmt
Comp Ofcr Dir Trst Rev And Expnss	$11,000	CompOfcrDirTrstRevAndExpnssAmt
Pension Empl Bnft Rev And Expnss	$864	PensionEmplBnftRevAndExpnssAmt
Legal Fees Rev And Expnss	$383	LegalFeesRevAndExpnssAmt
Occupancy Rev And Expnss	$10,943	OccupancyRevAndExpnssAmt
Trav Conf Meeting Rev And Expnss	$7,932	TravConfMeetingRevAndExpnssAmt
Other Expenses Rev And Expnss	$32,621	OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss	$63,743	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$0	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$0	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$63,743	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$0	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$141	ExcessRevenueOverExpensesAmt
Net Investment Income	$1	NetInvestmentIncomeAmt
Adjusted Net Income	$1	AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$4,003	CashBOYAmt
Cash EOY	$5,679	CashEOYAmt
Cash EOYFMV	$5,679	CashEOYFMVAmt
Sav And Temp Cash Invst BOY	$1,847	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$1,971	SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV	$1,971	SavAndTempCashInvstEOYFMVAmt
Land Bldg Equip Cost Or Other Bss	$16,591	LandBldgEquipCostOrOtherBssAmt
Land BOY	$3,250	LandBOYAmt
Land EOY	$16,591	LandEOYAmt
Land EOYFMV	$16,591	LandEOYFMVAmt
Total Assets BOY	$9,100	TotalAssetsBOYAmt
Total Assets EOY	$24,241	TotalAssetsEOYAmt
Total Assets EOYFMV	$24,241	TotalAssetsEOYFMVAmt
Mortgages And Notes Payable EOY	$15,000	MortgagesAndNotesPayableEOYAmt
Total Liabilities EOY	$15,000	TotalLiabilitiesEOYAmt
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind
Unrestricted BOY	$9,100	UnrestrictedBOYAmt
Unrestricted EOY	$9,241	UnrestrictedEOYAmt
Tot Net Ast Or Fund Balances BOY	$9,100	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$9,241	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$9,100	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$24,241	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$9,100	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	$141	ExcessRevenueOverExpensesAmt
Subtotal	$9,241	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$9,241	TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$0	InvestmentIncomeExciseTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

Field	Value	IRS element (for citing)
Legislative Political Acty	false	LegislativePoliticalActyInd
More Than100 Spent	false	MoreThan100SpentInd
Form1120 POL Filed	false	Form1120POLFiledInd
Activities Not Previously Rpt	false	ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws	false	ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc	false	OrganizationDissolvedEtcInd
Section508e Rqr Satisfied	Yes (true)	Section508eRqrSatisfiedInd
At Least5000 In Assets	Yes (true)	AtLeast5000InAssetsInd
Private Operating Foundation	false	PrivateOperatingFoundationInd
New Substantial Contributors	false	NewSubstantialContributorsInd
Own Controlled Entity	false	OwnControlledEntityInd
Donor Advised Fund	false	DonorAdvisedFundInd
Comply With Public Insp Rqr	Yes (true)	ComplyWithPublicInspRqrInd
Website Address	HONDURASCHILDALLIANCE.ORG	WebsiteAddressTxt
Individual With Books	EVE HOROWITZ	IndividualWithBooksNm
Phone	6106536407	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	527 WESTVIEW STREET	AddressLine1Txt
City	PHILADELPHIA	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	19119	ZIPCd

Field	Value	IRS element (for citing)
Foreign Accounts Question	false	ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Field	Value	IRS element (for citing)
Sale Or Exch Disqualified Prsn	false	SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn	false	BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn	false	FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn	false	PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn	false	TransferAstDisqualifiedPrsnInd
Payment To Government Official	false	PaymentToGovernmentOfficialInd
Undistributed Income PY	false	UndistributedIncomePYInd
Business Holdings	false	BusinessHoldingsInd
Jeopardy Investments	false	JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst	false	UncorrectedPYJeopardyInvstInd
Influence Legislation	false	InfluenceLegislationInd
Influence Election	false	InfluenceElectionInd
Grants To Individuals	false	GrantsToIndividualsInd
Grants To Organizations	false	GrantsToOrganizationsInd
Noncharitable Purpose	false	NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt	Employee Benefit ProgramEmployeeBenefitProgramAmt	Expense Account Other AllwncExpenseAccountOtherAllwncAmt	Address Line1ForeignAddress/AddressLine1Txt	CityForeignAddress/CityNm	Province Or StateForeignAddress/ProvinceOrStateNm	CountryForeignAddress/CountryCd
EVE HOROWITZ
527 WESTVIEW STREET	PHILADELPHIA	PA	19119	EXECUTIVE DI	32.00	$9,600	$0	$0
ELIZABETH BENDER
1112 SE 76TH AVENUE	PORTLAND	OR	97215	DIRECTOR OF	15.00	$1,400	$0	$0
SAMANTHA BACHRACH
78 MOSER STREET	NORTHAMPTON	MA	01060	TREASURER	5.00	$0	$0	$0
EDWINA MORAN
				DIRECTOR OF	5.00	$0	$0	$0	6 SCOTCHMER ROAD	FITZROY NORTH	VICTORIA	AS

Field	Value	IRS element (for citing)
Comp Of Hghst Pd Empl Or NONE	NONE	CompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONE	NONE	CompOfHghstPdCntrctOrNONETxt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

Field	Value	IRS element (for citing)
Description1	TEACHING ENGLISH AND COMPUTERS TO PROVIDE STUDENTS WITH EDUCATION AND EMPLOYMENT OPPORTUNITIES THAT WOULD OTHEWISE BE UNAVAILABLE TO THEM. SERVICES ARE PROVIDED IN HONDURAS BY VOLUNTEERS FROM HONDURAS, THE U.S. AND OTHER FOREIGN COUNTRIES.	Description1Txt
Expenses1	$56,812	Expenses1Amt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

Field	Value	IRS element (for citing)
Description1	N/A	Description1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$0	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$6,750	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$6,750	TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast	$6,750	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$101	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$6,649	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$332	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$332	MinimumInvestmentReturnAmt
Distributable Before Adj	$332	DistributableBeforeAdjAmt
Distributable Before Ded	$332	DistributableBeforeDedAmt
Distributable As Adjusted	$332	DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$0	ExpensesAndContributionsAmt
Qualifying Distributions	$0	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$332	DistributableAsAdjustedAmt
Undistributed Income CY	$332	UndistributedIncomeCYAmt
Corpus Distri170b1 E Or4942g3	$332	CorpusDistri170b1EOr4942g3Amt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$1	ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Exclusion	$1	ExclusionAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$1	TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Field	Value	IRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO	false	TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO	false	TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets	false	SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO	false	PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets	false	RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements	false	ReimbursementArrangementsInd
Loans Or Loan Guarantees	false	LoansOrLoanGuaranteesInd
Performance Of Services Etc	false	PerformanceOfServicesEtcInd
Sharing Of Facilities Etc	false	SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO	false	RelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
General Rule	Yes (X)	GeneralRuleInd

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	1	ContributorNum
Contributor Person	ABIGAIL EDWARDS	ContributorPersonNm

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	2025 SUNSET DRIVE	AddressLine1Txt
City	OWOSSO	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48867	ZIPCd

Field	Value	IRS element (for citing)
Total Contributions	$6,175	TotalContributionsAmt
Person Contribution	Yes (X)	PersonContributionInd

Land Etc Schedule2 LandEtcSchedule2

Land Etc LandEtcGrp

Field	Value	IRS element (for citing)
Category Or Item	LAND	CategoryOrItemTxt
Cost Or Other Basis	$16,591	CostOrOtherBasisAmt
Book Value	$16,591	BookValueAmt
EOYFMV	$16,591	EOYFMVAmt

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

Field	Value	IRS element (for citing)
Category	LEGAL FEES	CategoryTxt
Legal Fees	$383	LegalFeesAmt

Mortgages And Notes Payable Sch MortgagesAndNotesPayableSch

Note Payable NotePayableGrp

Lender Name LenderNameGrp

Field	Value	IRS element (for citing)
Person	PROMISSORY NOTE	PersonNm

Field	Value	IRS element (for citing)
Loan Original	$15,000	LoanOriginalAmt
Balance Due	$15,000	BalanceDueAmt
Note	2018-09	NoteDt
Loan Maturity	2020-09	LoanMaturityDt
Repayment Terms	INTEREST ONLY DUE 9/12/19	RepaymentTermsTxt
Interest	0.0251	InterestRt
Security Provided Borrower	LAND IN HONDURAS	SecurityProvidedBorrowerTxt
Loan Purpose	PURCHASE OF "PEP3" LAND IN HONDURAS	LoanPurposeTxt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (13 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
EXPENSES
PAYROLL PROCESSING	$582
POSTAGE & SHIPPING	$159
BANK AND PROCESSING FEES	$2,972
DUES & SUBSCRIPTIONS	$539
MISCELLANEOUS ADMINISTRATIVE	$119
ADVERSING/MARKETING	$1,186
PROJECT LOCATION RENT	$856
PROJECT MATERIALS & SUPPLIES	$9,092
SPECIAL PROGRAM WORKGROUP SUP	$8,731
OTHER SPECIAL PROGRAM EXPENSE	$4,112
CURRENCY CONVERSION LOSS	$127
MANAGER & INTERN STIPENDS	$4,146

HONDURAS CHILD ALLIANCE: Form 990PF, tax year 2018

Return header ReturnHeader

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Preparer US Address PreparerUSAddress

Filer Filer

Business Name BusinessName

US Address USAddress

Business Officer BusinessOfficerGrp

Preparer Person PreparerPersonGrp

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Form 990-PF IRS990PF

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Statements Regarding Acty StatementsRegardingActyGrp

Location Of Books US Address LocationOfBooksUSAddress

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 entries)

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

Minimum Investment Return MinimumInvestmentReturnGrp

Distributable Amount DistributableAmountGrp

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

Undistributed Income UndistributedIncomeGrp

Supplementary Information SupplementaryInformationGrp

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Contributor US Address ContributorUSAddress

Land Etc Schedule2 LandEtcSchedule2

Land Etc LandEtcGrp

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

Mortgages And Notes Payable Sch MortgagesAndNotesPayableSch

Note Payable NotePayableGrp

Lender Name LenderNameGrp

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (13 entries)

Comments