2018-07-09T10:50:51-05:00 2017-09-30 941668792 PETRINOVICH PUGH & COMPANY LLP 333 WEST SANTA CLARA ST 800 SAN JOSE CA 951131716 990 2016-10-01 770325111 ALL STARS HELPING KIDS INC ALLS 4089346980 4675 STEVENS CREEK BLVD NO 125 SANTA CLARA CA 95051 RONALD M LOTT PRESIDENT 4089346980 2018-07-09 1 JOHN KAWAMOTO P00476783 4082877911 2016 2022-09-23 18:48:47Z X RONALD M LOTT 4675 STEVENS CREEK BLVD NO 125 SANTA CLARA CA 95051 1238183 0 X WWW.ALLSTARSHELPINGKIDS.ORG X 1992 CA ALL STARS HELPING KIDS WANTS TO INCREASE THE EFFECTIVENESS OF STARTUP NONPROFITS WITH EARLY-STAGE INVESTMENTS, RESOURCES AND STRATEGIC CAPACITY BUILDING INFRASTRUCTURE SO MANY MORE NONPROFITS COULD MAKE THE WORLD A BETTER PLACE. 9 7 6 354 0 0 1164363 881095 0 0 97305 112240 613295 -63253 1874963 930082 549622 692132 0 0 296615 362872 0 0 232317 677655 855075 1523892 1910079 351071 -979997 3297978 2499979 89159 80379 3208819 2419600 X THE MISSION OF ALL STARS HELPING KIDS IS TO DISRUPT THE CYCLE OF POVERTY AND ENCOURAGE INNOVATION BY SEED FUNDING START-UP NONPROFITS IN THE BAY AREA. WE BELIEVE THE CONVERGENCE OF OUR THREE TENANTS ARE ESSENTIAL TO THE DEVELOPMENT OF A WHOLE CHILD FROM EARLY CHILDHOOD THROUGH TO COLLEGE: RIGOROUS ACADEMICS, HEALTH & FITNESS, AND LIFE SKILLS. 0 0 530610 103875 ASHK COHORT PROGRAM: ASHK PROVIDES SEED FUNDING, PROFESSIONAL CONSULTING SERVICES, AND ONE-ON-ONE ORGANIZATIONAL CAPACITY BUIDLING SUPPORT FOR START-UP OR GROWING NONPROFITS WORKING WITH YOUTH IN THE BAY AREA. WE ARE WORKING WITH 13 GRASSROOTS NONPROFITS ORGANIZATIONS TO SUPPORT THEM IN ACHIEVING SUSTAINABILITY AND IMPACTFUL RESULTS. 132653 49880 TUCK'S RUSH FOR LITERACY IS A LITERACY PROGRAM FOUNDED IN 2008 BY JUSTIN AND LAURAN TUCK TO BRING OPPORTUNITIES TO LOW-INCOME YOUTH IN NEW YORK, NEW JERSEY, CALIFORNIA, AND ALABAMA. THE PROGRAM IS FOCUSED ON COMBATING SUMMER LEARNING LOSS THAT OCCURS AMONG LOW-INCOME YOUTH. 798565 538377 SPONSORED PARTNERS AND GRANTMAKING: IN TODAY'S WORLD, CHILDREN MUST COMPETE ON A GLOBAL STAGE FOR EDUCATIONAL AND CAREER OPPORTUNITIES. AT ALL STARS HELPING KIDS, WE STRIVE TO PROVIDE OUR YOUTH WITH A CHANCE TO PURSUE THEIR LIFE GOALS BY OFFERING A HAND UP RATHER THAN A HAND OUT. BY FOCUSING OUR RESOURCES ON NEW, SMALL NONPROFITS THAT SERVE LOW-INCOME YOUTH, WE HELP TO CREATE LIFE-CHANGING OPPORTUNITIES. OUR APPROACH IS SIMPLE, BUT POTENT! WHETHER SUPPORTING PROGRAMS THAT PROVIDE WRAPAROUND SERVICES TO THE BAY AREA'S MOST VULNERABLE YOUTH OR UPDATING A SCHOOL LIBRARY WITH NEW BOOKS AND FURNITURE, WE INVEST OUR TIME AND RESOURCES WITH LONG-TERM IMPACT IN MIND. 1461828 1 1 0 0 0 0 0 0 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 23 0 6 1 0 0 0 0 0 1 1 0 0 0 0 X 9 7 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X MARIO VARGAS 4089346980 4675 STEVENS CREEK BLVD NO 125 SANTA CLARA CA 95051 RONALD M LOTT PRESIDENT OF THE BOARD 4.00 X X 0 0 0 KAREN LOTT SECRETARY 4.00 X X 0 0 0 KIWOBA ALLAIRE DIRECTOR 1.00 X 0 0 0 RUTH FLETCHER DIRECTOR 2.00 X 0 0 0 JACK RUSSI TREASURER 3.00 X X 0 0 0 BOBBY ZUR DIRECTOR 1.00 X 0 0 0 ISSAC VAUGHN BOARD CHAIR 1.00 X X 0 0 0 PAUL STICH DIRECTOR 2.00 X 0 0 0 MARK WOODWARD DIRECTOR 1.00 X 0 0 0 MARIO VARGAS EXECUTIVE DIRECTOR 40.00 X 112376 0 16868 112376 0 16868 1 0 0 0 0 123976 757119 347365 881095 45139 45139 67101 0 67101 67101 67101 244848 123976 308101 -63253 -63253 930082 67101 0 -18114 X 692132 692132 129244 51698 38773 38773 174918 146501 10289 18128 31884 22954 3917 5013 26826 18123 3976 4727 62020 62020 21451 21451 200030 164028 4179 31823 14993 8468 450 6075 68035 38686 10350 18999 34258 20200 7843 6215 40577 23081 12406 5090 13222 13222 6660 3414 2613 633 IN-KIND EXPENSES 347365 259924 0 87441 BAD DEBT EXPENSE 16720 16720 TELEPHONE AND INTERNET 6975 4348 1289 1338 EQUIPMENT PUCHASE & REN 6775 3887 1726 1162 15994 4384 4710 6900 1910079 1461828 215934 232317 778226 39875 429 78340 310489 132644 9554 5601 49663 17031 25779 32632 2171983 2209369 1518 1518 3297978 2499979 54159 80379 35000 0 89159 80379 X 1010906 585554 647913 234046 1550000 1600000 3208819 2419600 3297978 2499979 -979997 190778 0 X X 0 1 X 1 0 X 1466136 1133931 926445 916250 881095 5323857 1466136 1133931 926445 916250 881095 5323857 1019092 4304765 34165 40069 52228 33397 45139 204998 5528855 0.77860 0.81000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 2009499 50000 287397 128341 20853 2197702 1820765 207440 18706 2009499 1723888 100000 17599 20722 1820765 1577945 200664 34566 20155 1723888 1404379 228557 32439 22552 1577945 0.27200 0.72800 0 0 4633 3240 1393 45030 13791 31239 32632 X 1230434 190778 131025 321803 908631 21451 21451 930082 2019653 131025 131025 1888628 21451 21451 1910079 PART IV, LINE 2B: THE ORGANIZATION SERVES AS AN INTERMEDIARY FOR CONTRIBUTIONS. THE FUNDS WERE COLLECTED AT SPECIAL EVENTS AND ARE TO BE REMITTED TO CHARITABLE ORGANIZATIONS SPECIFIED BY THE ORIGINAL DONOR. THE FUNDS ARE INCLUDED AS CASH ON PART X LINE 1. PART V, LINE 4: PERMANENTLY RESTRICTED NET ASSETS CONSIST OF ASSETS THE USE OF WHICH HAS BEEN RESTRICTED FOR INVESTMENT IN PERPETUITY AS DONOR-RESTRICTED ENDOWMENTS. AS SPECIFIED BY THE DONOR, THE INCOME FROM ENDOWMENTS IS AVAILABLE FOR EITHER GENERAL OPERATIONS OR SPECIFIC PROGRAMS AS ASHK DETERMINES. THE BOARD OF DIRECTORS OF ASHK (THE BOARD) HAS INTERPRETED THE STATE OF CALIFORNIA'S ENACTED VERSION OF THE UPMIFA AS REQUIRING THE PRESERVATION OF THE FAIR VALUE OF THE ORIGINAL GIFT AS OF THE GIFT DATE OF THE DONOR-RESTRICTED ENDOWMENT FUNDS ABSENT EXPLICIT DONOR STIPULATIONS TO THE CONTRARY. AS A RESULT OF THIS INTERPRETATION, ASHK CLASSIFIES AS PERMANENTLY RESTRICTED NET ASSETS; (1) THE ORIGINAL VALUE OF GIFTS DONATED TO THE PERMANENT ENDOWMENT, (2) THE ORIGINAL VALUE OF SUBSEQUENT GIFTS DONATED TO THE PERMANENT ENDOWMENT, AND (3) ADDITIONS TO THE PERMANENT ENDOWMENT IN ACCORDANCE WITH DONOR DIRECTIONS. THE REMAINING PORTION OF THE DONOR-RESTRICTED ENDOWMENT FUND THAT IS NOT CLASSIFIED IN PERMANENTLY RESTRICTED NET ASSETS IS CLASSIFIED AS TEMPORARILY RESTRICTED NET ASSETS UNTIL THOSE AMOUNTS ARE APPROPRIATED FOR EXPENDITURE BY ASHK. PART X, LINE 2: ASHK REVIEWS AND ASSESSES TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN AGAINST MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTES FOR FINANCIAL STATEMENT RECOGNITION. ASHK POLICY FOR EVALUATING UNCERTAIN TAX POSITIONS IS A TWO STEP PROCESS. THE FIRST STEP IS TO EVALUATE THE TAX POSITION FOR RECOGNITION BY DETERMINING IF THE WEIGHT OF AVAILABLE EVIDENCE INDICATES THAT IT IS MORE-LIKELY-THAN-NOT THAT THE POSITION WILL BE SUSTAINED UPON AUDIT, INCLUDING RESOLUTION OF RELATED APPEALS OR LITIGATIONS PROCESSES, IF ANY. THE SECOND STEP IS TO MEASURE THE TAX BENEFIT OR LIABILITY AS THE LARGEST AMOUNT THAT IS MORE THAN 50% LIKELY TO BE REALIZED OR INCURRED UPON SETTLEMENT. ASHK IS EXEMPT FROM TAXATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS GENERALLY NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES, THE TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN HAVE NOT HAD A MATERIAL IMPACT ON THE ASHK'S FINANCIAL STATEMENTS. TREE LIGHTING 139376 123976 15400 883 MARCUS ALLEN 165080 165080 38403 4210 51668 1 64368 64368 212937 368824 123976 244848 38403 4210 265488 308101 -63253 1 SWIM WITH MIKE USC PHYSICALLY CHALLENGED ATHLETES SCHOLARSHIP FUND USC HERITAGE HALL 203B 3501 WATT WAY LOS ANGELES CA 90089 951642394 501C(3) 377061 PROGRAM SERVICES THE BOOKS FOR KIDS FOUNDATION CO CLAL 4400 PARK AVENUE SOUTH 4TH FL NEW YORK NY 10016 237390358 501C(3) 49880 PROGRAM SERVICES UCSF CHILDREN'S HOSPITAL 220 MONTGOMERY ST 850 SAN FRANCISCO CA 94104 941657474 501C(3) 25000 PROGRAM SERVICES TIPPING POINT COMMUNITY 14 MINT PLAZA 5TH FLOOR SAN FRANCISCO CA 94103 202121739 501C(3) 25000 PROGRAM SERVICES THE HIDDEN GENIUS PROJECT 2781 TELEGRAPH AVE OAKLAND CA 94612 460689949 501C(3) 25000 PROGRAM SERVICES OAKLAND LACROSSE CLUB 220 MONTGOMERY ST SAN FRANCISCO CA 94104 461048887 501C(3) 25000 PROGRAM SERVICES UNITED ROOTS 337 17TH ST 214 OAKLAND CA 94612 273457152 501C(3) 25000 PROGRAM SERVICES CHAPTER 510 INK 845 MARINA BAY PKWY STE 4 RICHMOND CA 94804 472793034 501C(3) 17125 PROGRAM SERVICES NATIONAL PHILANTHROPIC TRUST (TUCK) 1140 CRESCENT WAY FORT LEE NJ 07024 237825575 501C(3) 15925 PROGRAM SERVICES FELLOWSHIP OF CHRISTIAN ATHLETES PO BOX 132589 SPRING TX 77393 440610626 501C(3) 10000 PROGRAM SERVICES FRESH START SURGICAL GIFTS 2011 PALOMAR AIRPORT RD STE 206 CARLSBAD CA 92011 330460177 501C(3) 10000 PROGRAM SERVICES STERN GROVE FESTIVAL ASSOCIATION 519 17TH ST 240 OAKLAND CA 94612 946064356 501C(3) 7000 PROGRAM SERVICES HRJ CHARITIES INC (CHAMPION CHARITIES) 440 PARK AVE S NEW YORK NY 10016 651252760 501C(3) 5000 PROGRAM SERVICES CEDARS-SINAI MEDICAL CENTER 5609 OCEAN VIEW DR OAKLAND CA 94618 951644600 501C(3) 5000 PROGRAM SERVICES SAN FRANCISCO ACHIEVERS 5360 LA HONDA RD SAN GREGORIO CA 94074 451035967 501C(3) 5000 PROGRAM SERVICES URBAN ED ACADEMY 2030 FRANKLIN ST 210 OAKLAND CA 94612 461329910 501C(3) 5000 PROGRAM SERVICES UCSF MEDICAL CENTER 505 PARNASSUS AVE RM M167A BOX 0208 SAN FRANCISCO CA 94143 941550853 501C(3) 5000 PROGRAM SERVICES 17 SCHEDULE I PART I LINE 2: THE ALL STARS NATIONAL COMMUNITY FUND POOLS REGIONALLY GENERATED FUNDS WITH CORPORATE AND INDIVIDUAL DONATIONS TO BENEFIT A SELECT GROUP OF HIGH QUALITY NATIONAL NONPROFITS THAT MAKE A SIGNIFICANT IMPACT ON THE K-12 LEARNING ENVIRONMENT. NATIONAL COMMUNITY FUND MEMBERS ARE DRAWN FROM A LIST OF EXISTING BENEFICIARIES AND APPLY FOR GRANTS ON AN INVITE-ONLY BASIS. IN APRIL OF EACH YEAR, ORGANIZATIONS APPLY FOR ONE OF OUR LARGER, INVITE-ONLY PROJECT PARTNER GRANTS AVERAGING $20,000 VIA OUR PROJECT PARTNER APPLICATIONS. THE BOARD REVIEWS PROPOSALS AND ALLOCATES FUNDING IN SEPTEMBER. ASHK ALSO HOLDS A SERIES OF FUNDRAISING EVENTS TO RAISE MONEY FOR THE NATIONAL COMMUNITY FUND, WHICH POOLS THE RESOURCES OF ATHLETES, INDIVIDUAL DONORS AND CORPORATE PARTNERS INTERESTED IN TRANSFORMING THE LIVES OF UNDER RESOURCED CHILDREN. EVERY MONTH ASHK RESPONDS TO LESS COSTLY (BUT STILL PRESSING) NEEDS IN THE COMMUNITY WITH SMALL "HELPING HAND" GRANTS RANGING FROM $250 TO $2,500 WITH A LIMIT OF $7,500 PER QUARTER. THESE ARE TYPICALLY GRANTED TO ORGANIZATIONS THAT ADDRESS NEEDS WITHIN OUR THREE TENANTS: RIGOROUS ACADEMICS, HEALTH AND FITNESS, AND LIFE SKILLS. WE ALSO HAVE AN ADDITIONAL "FOUNDERS FUND" THAT ALLOCATES AN ADDITIONAL $2,500 PER QUARTER. APPLICATIONS ARE REVIEWED WEEKLY EACH MONTH, AND ASHK MAKES EVERY EFFORT TO RESPOND BY THE FOLLOWING MONTH. ORGANIZATIONS MUST SUBMIT THEIR FUNDING REQUEST VIA MAIL OR EMAIL THAT CAPTURES CONTACT INFORMATION, PAST GRANT HISTORY (AS APPLICABLE), MISSION AND VISION, NUMBER SERVED, DESCRIPTION OF WHERE FUNDING WILL BE APPLIED, AMOUNT REQUESTED, AND BASIC FINANCIALS. FOLLOWING SUBMISSION, ORGANIZATIONS WILL BE ASSESSED ACCORDING TO HOW THEY AND THEIR PROJECTS ALIGN WITH ASHK'S MISSION. THE ORGANIZATION'S NEED AND OVERALL IMPACT IS ASSESSED THROUGH SITE VISITS AND ANNUAL REPORTING. X X 0 0 0 0 0 0 0 0 0 MARIO VARGAS EXECUTIVE DIRECTOR 112376 0 0 0 0 0 0 0 16868 0 129244 0 0 0 RONNIE LOTT PRESIDENT OF THE BOARD. 31824 PAID OFFICE SPACE RENT TO LOTT AUTO VENTURES WHICH IS OWNED BY THE PRESIDENT OF THE BOARD RONNIE LOTT. 0 X 267490 FMV X PROGRAM FOOD, SUPPLIES AND GIFTS 468 79875 FMV 0 1 0 PART I, LINE 32B: ALL STARS WILL ACCEPT UNRESTRICTED GIFTS, AND GIFTS FOR SPECIFIC PROGRAMS AND PURPOSES, PROVIDED THAT SUCH GIFTS ARE NOT INCONSISTENT WITH ITS STATED MISSION, PURPOSES, AND PRIORITIES. ALL STARS WILL NOT ACCEPT GIFTS THAT ARE TOO RESTRICTIVE IN PURPOSE. GIFTS THAT ARE TOO RESTRICTIVE ARE THOSE THAT VIOLATE THE CHARITABLE TRUST OF ALL STARS, GIFTS THAT ARE ACCOMPANIED BY AN IMPROPER ECONOMIC BENEFIT TO THE DONOR SUCH AS A GIFT THAT IS CONDITIONED ON A COMMERCIAL PREFERENCE TO THE DONOR OR AFFILIATED COMPANY, OR GIFTS THAT VEST THE DONOR WITH INAPPROPRIATE CONTROL SUCH AS A GIFT THAT REQUIRES ALL STARS TO HIRE A SPECIFIC PERSON OR TAKE SOME OTHER UNACCEPTABLE ACTION. ALL FINAL DECISIONS ON THE RESTRICTIVE NATURE OF A GIFT, AND ITS ACCEPTANCE OR REFUSAL, SHALL BE MADE BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 2 TWO MEMBERS OF THE BOARD ARE MARRIED: PRESIDENT RONALD LOTT AND DIRECTOR KAREN LOTT FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION ENGAGES A CPA TO PREPARE THE FORM 990. THE EXECUTIVE DIRECTOR, FINANCE COMMITTEE, AND THE BOARD PRESIDENT REVIEW THE TAX RETURN AND FINANCIAL STATEMENTS AS PREPARED BY THE ACCOUNTING FIRM IN DETAIL. THE BOARD THEN RECEIVES A COPY OF THE RETURN FOR REVIEW BEFORE MAILING. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS REVIEW AND SIGN A CONFLICT OF INTEREST POLICY EACH YEAR. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD FUNCTIONS AS THE COMPENSATION COMMITTEE. THE BOARD ENGAGED AN INDEPENDENT COMPENSATION CONSULTANT TO PERFORM A REASONABLENESS STUDY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION PROVIDES COPIES TO ANY PERSON UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTING: PROGRAM SERVICE EXPENSES 164,028. MANAGEMENT AND GENERAL EXPENSES 4,179. FUNDRAISING EXPENSES 31,823. TOTAL EXPENSES 200,030. FORM 990, PART XII, LINE 2C THE PROCESS FOR SELECTING AND OVERSEEING THE INDEPENDENT AUDITORS HAS NOT CHANGED IN THE CURRENT YEAR.