2018-07-10T15:00:16-05:00 2017-12-31 350921680 CROWE HORWATH LLP 400 Capitol Mall Suite 1400 Sacramento CA 958144434 990 2017-01-01 954714047 HALF THE SKY FOUNDATION HALF 5105253377 715 HEARST AVENUE 200 BERKELEY CA 94710 JENNY BOWEN CEO 2018-07-10 true NICOLE BENCIK P00756195 9164411000 2017 2022-09-23 18:48:47Z OneSky JENNY BOWEN 715 HEARST AVENUE 200 BERKELEY CA 94710 6548127 false X http://onesky.org X 1998 CA OneSky aims to unlock the vast potential hidden in our world's most vulnerable young children. We create and implement simple, replicable early learning programs that provide nurturing responsive care, transforming the lives of thousands of at-risk children every day, and ensuring that those most in need have a second chance at childhood. 13 12 27 70 0 0 6361902 6538640 0 0 766 571 -10816 -37535 6351852 6501676 0 0 0 0 3633696 3896694 0 0 602106 2018547 2432066 5652243 6328760 699609 172916 3445998 3622135 170669 173890 3275329 3448245 OneSky aims to unlock the vast potential hidden in our world's most vulnerable young children. We create and implement simple, replicable early learning programs that provide nurturing responsive care, transforming the lives of thousands of at-risk children every day, and ensuring that those most in need have a second chance at childhood. false false 2926191 0 0 Orphanage Model Programs: To date, OneSky and OneSky-inspired programs located in government-run orphanages have provided nurturing and educational opportunities for 115,225 orphaned and abandoned children. In 2017, OneSky managed programs at 58 sites, including 32 Seed Centers, impacting 5,902 children. Infant Nurture: OneSky trains nannies and assistants to cuddle, love and provide orphaned infants (0-3 years) the physical and emotional stimulation essential for healthy development. Preschool: OneSky trains teachers to deliver a unique and progressive curriculum that blends principles of the Reggio Emilia approach to early childhood education with contemporary Chinese teaching methods and is designed not only to prepare children (4-7 years) to succeed in Chinese schools, but also to help facilitate healthy emotional, physical and cognitive development by developing the "whole child." Family Village: OneSky partners with local governments to renovate apartments nearby or adjacent to orphanages, provide furnishings, a stipend and ongoing training for foster parents for children whose special needs makes them unlikely to be adopted. Youth: OneSky provides individualized learning opportunities and mentoring for youth who remain in institutions, including tutoring prior to entrance exams, tuition to vocational schools and universities, funds for music, dance, computer or art classes, and tutors for learning a second language. Seed: To help scale our Orphanage Model, OneSky provides short-term funding (for three years), mentoring, and training for smaller institutions with limited resources (Seed Centers) so they can establish OneSky-inspired programs of their own. 1328982 0 0 Factory Model: In Vietnam today, there are 1.2 million children of factory workers laboring in 300 industrial parks in more than 60 provinces. For children under three years old, there is no public childcare. For children three to six, state-run kindergartens are out of reach because most workers lack the residency status to qualify or can't afford the fees. Many parents turn to private, unlicensed daycare staffed by untrained workers that don't offer the attentive care that young children desperately need. News stories reporting cases of child neglect and abuse are heartbreakingly frequent. OneSky's Factory Model is designed to serve as a national model to be replicated across the country, addressing the needs of young children, from birth to 6 years old, whose parents labor in the factories that are bringing prosperity to Vietnam. In 2017, OneSky opened its first Early Learning Center (ELC), located in Da Nang's Hoa Khanh Industrial Park, to provide a safe place for children six months to six years old to play and learn. In 2017, 143 children were enrolled. In addition to the ELC's early learning programs for children six months to six years old, staff will also provide training for home-based daycare providers, so they can deliver quality care and adopt, implement, and replicate best practices and parenting skills training at the ELC and at the factories where parents work. 1063479 0 0 Village Model: In rural China today, 9 million children of migrant workers, including 2.5 million under 5 years old, are left behind by both parents who must leave their impoverished villages to find work in faraway cities. Millions more endure the periodic and unpredictable loss of their moms and dads who seize the opportunity to work when they can. Left in the care of grandparents or relatives who are struggling to simply keep them fed, these children lack nurturing responsive care during their critical early years. They are China's "economic orphans." OneSky's Village Model programs are designed to mitigate the damage to children 0-6 who are left behind in impoverished rural villages without nurturing, responsive care during their most critical early years. Programs include Family Skills in which parenting skills and responsive care training is delivered to primary caregivers through group trainings and home visits; Early Childhood Development Centers that provide a child-centered curriculum that emphasizes using responsive care to improve cognitive, social, and emotional development as well as school readiness; and Community Engagement that is geared toward strengthening now disintegrating rural communities and providing a nurturing home for young children despite parental absence by offering trainer-facilitated village gatherings, monthly community projects and cooperative childcare to give weary primary caregivers respite. Since our village program launched in Ye County, Henan Province in 2015, and with joint partnership with Chunhui, we have reached 8481 children, hired and trained 462 local women as preschool teachers and mentors, and established preschool, family skills, and community engagement programs in 46 villages. 5318652 true true false 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 5 0 true 27 true false true CH HK UK VM false false false true true true false false false X 13 12 true false false false false false false true true false false true true true true true true true true false AL AK AZ CO CT FL GA IL KS KY LA ME MD MA NH NJ NM NY NC OH OK OR PA RI SC TN UT VA WA WV WI CA X X JENNY BOWEN 5105253377 715 HEARST AVENUE SUITE 200 BERKELEY CA 94710 Jenny Bowen CEO and director 40.0 2.0 X X 331830 0 16425 Gaetano Russo Chairman 5.0 0.0 X X 0 0 0 Dana Johnson Secretary 5.0 0.0 X X 0 0 0 Randy Belcher 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 Zhenyao Wang Director 5.0 0.0 X 0 0 0 Laura Hui Director - Partial year 5.0 0.0 X 0 0 0 Peter Bennett Director - Partial Year 5.0 1.0 X 0 0 0 Jal S Shroff Director 5.0 0.0 X 0 0 0 Deanne Bevan Director 5.0 0.0 X 0 0 0 Tim Huxley Director 5.0 1.0 X 0 0 0 F Chapman Taylor Director 5.0 0.0 X 0 0 0 Lisa Norton Director 5.0 0.0 X 0 0 0 Stella Lee Director 5.0 0.0 X 0 0 0 Cindy Lin China Philanthropy Officer 40.0 0.0 X 197725 0 5932 Sandy C Wang Chief Technology Officer 40.0 0.0 X 159577 0 4787 MORGAN H LANCE Chief Development Officer 40.0 0.0 X 130677 0 16990 Janice N Cotton Chief Program Officer 40.0 0.0 X 120948 0 3628 Carol Kemble Chief of Global Partnerships 40.0 0.0 X 114692 0 12853 1055449 0 60615 8 false true false 0 18923 0 404214 0 0 6115503 16767 6538640 0 0 0 0 0 571 571 0 0 0 0 6656 404214 26542 -19886 -19886 2260 19909 -17649 -17649 0 0 0 0 0 6501676 0 0 -36964 0 0 348255 278604 34826 34825 112004 112004 2867652 2356992 130600 380060 152315 121508 20998 9809 246125 213826 -290 32589 170343 125068 11004 34271 555 555 70230 2730 67500 99036 99036 0 0 58101 25508 14955 17638 88001 80690 7311 127077 52618 74459 252642 186575 31314 34753 26699 26699 8645 8645 22349 5635 15116 1598 Subsidies, Stipends and Tuition 922518 922518 Center Construction, Equipment & Furnishings 532330 532330 Training programs and materials 143179 143179 State Registrations 3780 3780 76924 24487 6965 45472 6328760 5318652 408002 602106 1948944 2717792 93153 82517 793700 65853 58583 18256 0 0 0 62218 39065 72270 38444 204673 190492 16094 14181 0 0 401036 646027 3445998 3622135 170669 173890 0 0 170669 173890 X 1079629 1199723 2195700 2248522 3275329 3448245 3445998 3622135 172916 0 X false true X true false X 7276830 6968153 6319121 6361902 6538640 33464646 0 0 7276830 6968153 6319121 6361902 6538640 33464646 10833009 22631637 2967 1910 1849 766 571 8063 0 0 0 0 0 0 49102 20822 7412 10831 8916 97083 33569792 0 0.6742 0.7412 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - FUNDRAISING INCOME, COLUMN A - 35540.0, COLUMN B - 5248.0, COLUMN C - 3584.0, COLUMN D - 3584.0, COLUMN E - 6656.0, COLUMN F - 54612.0; DESCRIPTION - SALES OF INVENTORY, COLUMN A - 13562.0, COLUMN B - 15574.0, COLUMN C - 3828.0, COLUMN D - 7247.0, COLUMN E - 2260.0, COLUMN F - 42471.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 172135 162601 9534 32538 27891 4647 14181 Undeposited Funds 449167 Deposits 22319 Due from OneSky Foundation (UK) Limited 174541 646027 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, 2017 and 2016. East Asia and the Pacific 1 72 Program Services Operates programs in state-run orphanages as well as in China's rural area. 2280604 South Asia 1 4 Program Services Our factory model's programs and curriculum have been tailored to transform the lives of at-risk children whose parents work long hours in Vietnam's factories. 674375 2 76 0 0 2 76 2954979 0 2954979 false false true false false false SF Event 2017 232956 232956 0 13889 6301 5341 Gala Dinner 2017 (US part) 177914 171258 6656 1011 0 410870 404214 6656 13889 6301 6352 26542 -19886 X false true X X X false false false false false false false false false Jenny Bowen CEO and director 271830 0 60000 0 0 0 8100 0 8325 0 348255 0 0 0 Cindy Lin China Philanthropy Officer 106486 0 0 0 91239 0 5932 0 0 0 203657 0 0 0 Sandy C Wang Chief Technology Officer 159577 0 0 0 0 0 4787 0 0 0 164364 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use The organization provided a housing allowance to Chief Philanthropy Officer for the China office location. Her allowance is not compensated in US dollars and is subject to taxation in the US since she is a US citizen. Her compensation is approved by the board of directors of the organization. Schedule J, Part I, Line 1b Written policy regarding payment or reimbursement of expenses A written policy is not in place at this time for the housing allowance that is provided to the one employee located in China. This benefit is solely provided to this one individual at this time and her compensation is approved by the board of directors of the organization. RICHARD BOWEN HUSBAND OF CEO 112004 COMPENSATION AS AN EMPLOYEE - DIRECTOR,STRATEGIC INITIATIVES false 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 2017. this process was documented in the board minutes. . 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. HALF THE SKY FOUNDATION (ASIA) LIMITED 14th Fl Kai Kwong Commercial Bldg 332-334 Lockhart Rd WAN CHAI HK FUNDRAISING 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 false true Half the Sky Foundation Asia Ltd O 259031 COST Half the Sky Foundation Asia Ltd S 1750000 COST