WHOLE CHILD INTERNATIONAL: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization: WHOLE CHILD INTERNATIONAL (EIN 20-1812418)
Tax period: 2017-01-01 to 2017-12-31
Filed: 2018-11-10
IRS object ID: 201803149349300500
Schema version: 2017v2.3
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
Schedule A
Schedule B
Schedule D
Schedule F
Schedule G
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2018-11-10T06:30:03-06:00	ReturnTs
Tax Period End	2017-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	521511275	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	RAFFA PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1899 L STREET NW SUITE 850	AddressLine1Txt
City	WASHINGTON	CityNm
State Abbreviation	DC	StateAbbreviationCd
ZIP	20036	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2017-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	201812418	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WHOLE CHILD INTERNATIONAL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	WHOL	BusinessNameControlTxt
Phone	3103941000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2444 WILSHIRE BOULEVARD NO 285	AddressLine1Txt
City	SANTA MONICA	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	90403	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	KAREN SPENCER	PersonNm
Person Title	CEO/CHAIR	PersonTitleTxt
Phone	3103941000	PhoneNum
Signature	2018-11-10	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	FRANK H SMITH	PreparerPersonNm
PTIN	P00639053	PTIN
Phone	2028225000	PhoneNum
Preparation	2018-11-10	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	207.238.152.31	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2018-11-10	IPDt
IP Tm	07:29:49	IPTm
IP Timezone	ES	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	D653353D7DBCB53E6E80CBBAE88F302164E361EF	AtSubmissionCreationDeviceId
At Submission Filing Device Id	1A0AE8A7BB8C6D2397DB88F111DB3F763BC2E0F7	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2017	TaxYr
Build TS	2019-02-21 02:37:17Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Address Change	Yes (X)	AddressChangeInd
Principal Officer	KAREN SPENCER	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2444 WILSHIRE BOULEVARD NO 285	AddressLine1Txt
City	SANTA MONICA	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	90403	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$4,148,337	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.WHOLECHILD.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2004	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	TO ELEVATE THE QUALITY OF CHILDCARE GLOBALLY.	ActivityOrMissionDesc
Voting Members Governing Body	4	VotingMembersGoverningBodyCnt
Voting Members Independent	4	VotingMembersIndependentCnt
Total Employee	7	TotalEmployeeCnt
Total Volunteers	4	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,232,436	PYContributionsGrantsAmt
CY Contributions Grants	$4,103,179	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$0	PYInvestmentIncomeAmt
CY Investment Income	$3,150	CYInvestmentIncomeAmt
PY Other Revenue	$612	PYOtherRevenueAmt
CY Other Revenue	-$522,471	CYOtherRevenueAmt
PY Total Revenue	$1,233,048	PYTotalRevenueAmt
CY Total Revenue	$3,583,858	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$187,559	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$504,995	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$2,306	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$2,911	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$105,500	CYTotalFundraisingExpenseAmt
PY Other Expenses	$869,752	PYOtherExpensesAmt
CY Other Expenses	$548,639	CYOtherExpensesAmt
PY Total Expenses	$1,059,617	PYTotalExpensesAmt
CY Total Expenses	$1,056,545	CYTotalExpensesAmt
PY Revenues Less Expenses	$173,431	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$2,527,313	CYRevenuesLessExpensesAmt
Total Assets BOY	$51,155	TotalAssetsBOYAmt
Total Assets EOY	$1,874,165	TotalAssetsEOYAmt
Total Liabilities BOY	$1,285,084	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$473,298	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$1,233,929	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,400,867	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	WHOLE CHILD INTERNATIONAL (WHOLE CHILD) WORKS DIRECTLY IN ORPHANAGES, CHILDCARE CENTERS, AND OTHER LIMITED-RESOURCE SETTINGS TO IMPROVE QUALITY OF CARE FOR VULNERABLE CHILDREN. (SEE SCHEDULE O FOR CONTINUATION)WHOLE CHILD PARTNERS WITH STAKEHOLDERS ACROSS A COUNTRY'S SYSTEM OF CARE, TRAINING GOVERNMENT PERSONNEL, CENTER ADMINISTRATORS AND CAREGIVERS IN CHILDCARE BEST PRACTICES SO THAT THE NATION ITSELF BECOMES THE CHANGE AGENT THAT THE CHILDREN NEED. GOVERNMENT, ACADEMIA, AND CARE WORKERS BECOME ACTIVE PARTNERS IN A SHARED EFFORT TO SUPPORT THE CORE PRIORITY OF ENSURING HIGH-QUALITY, STABLE, NURTURING, CARE GIVING RELATIONSHIPS FOR EVERY CHILD AND IMPROVE VULNERABLE CHILDREN'S FUTURE PROSPECTS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$613,807	ExpenseAmt
Desc	EL SALVADOR - WHOLE CHILD IN EL SALVADOR ADDRESSES THE RIGHTS AND NEEDS OF EL SALVADOR'S MOST VULNERABLE CHILDREN BY SUPPORTING SALVADORAN CAPACITY TO STRENGTHEN AND IMPLEMENT A ROBUST, NATIONAL CHILD PROTECTION SYSTEM. WHOLE CHILD SUPPORTS THE INSTITUTO SALVADOREO DE ATENCIN INTEGRAL A LA NIEZ Y ADOLESCENCIA (ISNA) TO IMPROVE EL SALVADOR'S CHILD PROTECTION SYSTEM. THE PROJECT FOCUSES ON THE SOCIO-EMOTIONAL DEVELOPMENT OF VULNERABLE CHILDREN. THROUGH CAREGIVING THAT ENABLES STABLE, NURTURING RELATIONSHIPS, WHOLE CHILD, ISNA, AND PARTNERS WILL HELP BUILD RESILIENCE IN VULNERABLE CHILDREN TO MITIGATE THE EFFECTS OF VIOLENCE IN THEIR COMMUNITIES.THREE RESULTS WILL BE ACHIEVED: 1) SYSTEMS TO SUPPORT CHILDREN WITHOUT ADEQUATE FAMILY CARE WILL BE STRENGTHENED, 2) USE OF CHILDCARE BEST PRACTICES IN PUBLIC DAY CARE AND RESIDENTIAL CARE WILL INCREASE, AND 3) BEST PRACTICES IN FAMILY-BASED CARE WILL BE INSTITUTIONALIZED.	Desc
Total Program Service Expenses	$613,807	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	Yes (1)	ForeignOfficeInd
Foreign Activities	Yes (1)	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	Yes (1)	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	Yes (1)	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	5	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	7	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	Yes (1)	ForeignFinancialAccountInd
Foreign Country	ES	ForeignCountryCd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	Yes (1)	QuidProQuoContributionsInd
Quid Pro Quo Contri Discl	Yes (1)	QuidProQuoContriDisclInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	4	GoverningBodyVotingMembersCnt
Independent Voting Member	4	IndependentVotingMemberCnt
Family Or Business Rln	Yes (1)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	Yes (1)	LocalChaptersInd
Policies Reference Chapters	Yes (1)	PoliciesReferenceChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	KAREN SPENCER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	3103941000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2444 WILSHIRE BOULEVARD NO 285	AddressLine1Txt
City	SANTA MONICA	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	90403	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd
KAREN SPENCER
CEO/CHAIR	40.00	Yes (X)	Yes (X)	$0	$0	$0
CHARLES SPENCER
SECRETARY	5.00	Yes (X)	Yes (X)	$0	$0	$0
JAMES H SCHLOEMER
TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
JOHN P SCHUSTER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
MEGHAN LOPEZ
DIRECTOR OF PROGRAMS	40.00			$120,000	$0	$11,542	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$120,000	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$11,542	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
DUKE UNIVERSITY
2301 ERWIN ROAD	DURHAM	NC	27710	RESEARCH AND EVALUATION	$311,826
J BEN BOURGEOIS PRODUCTIONS INC
512 N LARCHMONT BOULEVARD	LOS ANGELES	CA	90004	CONSULTING	$306,818
DALBERG CONSULTING US LLC
99 MADISON AVENUE FLOOR 17	NEW YORK	NY	10016	CONSULTING	$169,817
SCOTT CHAMBERLIN
1081 AMOROSO PLACE	VENICE	CA	90291	CONSULTING	$147,186

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	4	CntrctRcvdGreaterThan100KCnt
Fundraising	$801,617	FundraisingAmt
All Other Contributions	$3,301,562	AllOtherContributionsAmt
Noncash Contributions	$142,567	NoncashContributionsAmt
Total Contributions	$4,103,179	TotalContributionsAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$3,150	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$0	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	$3,150	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,150	TotalRevenueColumnAmt
Exclusion	$3,150	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$40,200	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$801,617	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$564,479	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$524,279	TotalRevenueColumnAmt
Exclusion	-$524,279	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	REIMBURSEMENTS	Desc
Business	900099	BusinessCd
Total Revenue Column	$1,808	TotalRevenueColumnAmt
Exclusion	$1,808	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$1,808	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,583,858	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	-$519,321	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$412,544	TotalAmt
Program Services	$292,906	ProgramServicesAmt
Management And General	$66,007	ManagementAndGeneralAmt
Fundraising	$53,631	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$58,479	TotalAmt
Program Services	$53,095	ProgramServicesAmt
Management And General	$3,844	ManagementAndGeneralAmt
Fundraising	$1,540	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$33,972	TotalAmt
Program Services	$24,120	ProgramServicesAmt
Management And General	$5,436	ManagementAndGeneralAmt
Fundraising	$4,416	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$4,885	TotalAmt
Program Services	$452	ProgramServicesAmt
Management And General	$4,433	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$79,245	TotalAmt
Management And General	$79,245	ManagementAndGeneralAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$2,911	TotalAmt
Fundraising	$2,911	FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$247,993	TotalAmt
Program Services	$146,602	ProgramServicesAmt
Management And General	$93,643	ManagementAndGeneralAmt
Fundraising	$7,748	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$10,035	TotalAmt
Fundraising	$10,035	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$66,878	TotalAmt
Program Services	$24,170	ProgramServicesAmt
Management And General	$39,654	ManagementAndGeneralAmt
Fundraising	$3,054	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$3,670	TotalAmt
Program Services	$937	ProgramServicesAmt
Management And General	$2,733	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$38,765	TotalAmt
Program Services	$27,161	ProgramServicesAmt
Management And General	$6,631	ManagementAndGeneralAmt
Fundraising	$4,973	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$17,941	TotalAmt
Program Services	$4,759	ProgramServicesAmt
Management And General	$10,759	ManagementAndGeneralAmt
Fundraising	$2,423	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$12,995	TotalAmt
Program Services	$1,520	ProgramServicesAmt
Management And General	$1,244	ManagementAndGeneralAmt
Fundraising	$10,231	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$20,471	TotalAmt
Management And General	$20,471	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$5,628	TotalAmt
Program Services	$3,996	ProgramServicesAmt
Management And General	$900	ManagementAndGeneralAmt
Fundraising	$732	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$5,158	TotalAmt
Program Services	$3,772	ProgramServicesAmt
Management And General	$1,386	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
TRAINING	$25,599	$25,599
MISCELLANEOUS	$5,533	$4,718	$708	$107
DUES AND SUBSCRIPTIONS	$3,749		$50	$3,699
TAXES	$94		$94

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,056,545	TotalAmt
Program Services	$613,807	ProgramServicesAmt
Management And General	$337,238	ManagementAndGeneralAmt
Fundraising	$105,500	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$9,865	BOYAmt
EOY	$1,627,756	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$28,500	BOYAmt
EOY	$200,000	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$3,500	BOYAmt
EOY	$7,806	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$102,920	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$82,005	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$4,790	BOYAmt
EOY	$20,915	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$4,500	BOYAmt
EOY	$17,688	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$51,155	BOYAmt
EOY	$1,874,165	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$537,345	BOYAmt
EOY	$128,407	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$165,000	BOYAmt
EOY	$0	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$219,840	BOYAmt
EOY	$0	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$362,899	BOYAmt
EOY	$344,891	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,285,084	BOYAmt
EOY	$473,298	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	-$1,233,929	BOYAmt
EOY	$1,200,867	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
EOY	$200,000	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$1,233,929	BOYAmt
EOY	$1,400,867	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$51,155	BOYAmt
EOY	$1,874,165	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$2,527,313	ReconcilationRevenueExpnssAmt
Prior Period Adjustments	$107,483	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$468,551	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,617,345	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$638,611	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,397,436	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,103,179	CurrentTaxYearAmt
Total	$5,225,122	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$468,551	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,617,345	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$638,611	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,397,436	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,103,179	CurrentTaxYearAmt
Total	$5,225,122	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$2,486,089	SubstantialContributorsTotAmt
Public Support Total170	$2,739,033	PublicSupportTotal170Amt
Total Support	$5,225,122	TotalSupportAmt
Gross Receipts Rltd Activities	$40,200	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.52420	PublicSupportCY170Pct
Public Support PY170	0.51000	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$41,437	OtherCostOrOtherBasisAmt
Depreciation	$24,560	DepreciationAmt
Book Value	$16,877	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$61,483	OtherCostOrOtherBasisAmt
Depreciation	$57,445	DepreciationAmt
Book Value	$4,038	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$20,915	TotalBookValueLandBuildingsAmt
Total Rev Etc Audited Fincl Stmt	$4,163,696	TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts	$15,359	DonatedServicesAndUseFcltsAmt
Other Revenue	$564,479	OtherRevenueAmt
Revenue Not Reported	$579,838	RevenueNotReportedAmt
Revenue Subtotal	$3,583,858	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$3,583,858	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,636,383	TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts	$15,359	DonatedServicesUseFcltsAmt
Other Expenses Included	$564,479	OtherExpensesIncludedAmt
Expenses Not Reported	$579,838	ExpensesNotReportedAmt
Expenses Subtotal	$1,056,545	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$1,056,545	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART XI, LINE 2D - OTHER ADJUSTMENTS:	SPECIAL EVENT EXPENSE 564,479.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	SPECIAL EVENT EXPENSE 564,479.

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)

RegionRegionTxt	OfficesOfficesCnt	EmployeeEmployeeCnt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Specific Services ProvidedSpecificServicesProvidedTxt	Region Total ExpendituresRegionTotalExpendituresAmt
CENTRAL AMERICA AND THE CARIBBEAN	2	1	PROGRAM SERVICES	TO IMPROVE QUALITY OF CARE IN ORPHANAGES & CHILDCARE CENTERS IN NICARAGUA & EL SALVADOR.	$329,802
EUROPE (INCLUDING ICELAND & GREENLAND)	0	0	FUNDRAISING		$3,499

Field	Value	IRS element (for citing)
Subtotal Offices	2	SubtotalOfficesCnt
Subtotal Employees	1	SubtotalEmployeesCnt
Continuation Total Office	0	ContinuationTotalOfficeCnt
Continuation Total Employee	0	ContinuationTotalEmployeeCnt
Total Office	2	TotalOfficeCnt
Total Employee	1	TotalEmployeeCnt
Subtotal Spent	$333,301	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$333,301	TotalSpentAmt
Transfer To Foreign Corp	0	TransferToForeignCorpInd
Interest In Foreign Trust	0	InterestInForeignTrustInd
Foreign Corp Ownership	0	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	0	PassiveForeignInvestmestCoInd
Foreign Partnership	0	ForeignPartnershipInd
Boycott Countries	0	BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 3:	FormAndLineReferenceDesc
Explanation	IN ACCORDANCE WITH IRS INSTRUCTIONS, ALL AMOUNTS REPORTED IN PART I OF SCHEDULE F ARE REPORTED USING THE ACCRUAL BASIS OF ACCOUNTING, THE SAME METHOD OF ACCOUNTING USED IN THE FINANCIAL STATEMENTS.	ExplanationTxt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	GALA	Event1Nm
Gross Receipts Event1	$841,817	GrossReceiptsEvent1Amt
Charitable Contri Event1	$801,617	CharitableContriEvent1Amt
Gross Revenue Event1	$40,200	GrossRevenueEvent1Amt
Non Cash Prizes Event1	$142,567	NonCashPrizesEvent1Amt
Rent Facility Costs Event1	$144,183	RentFacilityCostsEvent1Amt
Food And Beverage Event1	$121,402	FoodAndBeverageEvent1Amt
Entertainment Event1	$57,497	EntertainmentEvent1Amt
Other Direct Expenses Event1	$98,830	OtherDirectExpensesEvent1Amt
Gross Receipts Total	$841,817	GrossReceiptsTotalAmt
Charitable Contributions Tot	$801,617	CharitableContributionsTotAmt
Gross Revenue Total Events	$40,200	GrossRevenueTotalEventsAmt
Non Cash Prizes Total Events	$142,567	NonCashPrizesTotalEventsAmt
Rent Fclty Costs Total Events	$144,183	RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events	$121,402	FoodAndBeverageTotalEventsAmt
Entertainment Total Events	$57,497	EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events	$98,830	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$564,479	DirectExpenseSummaryEventsAmt
Net Income Summary	-$524,279	NetIncomeSummaryAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE G, PART II, GALA	FormAndLineReferenceDesc
Explanation	THE -$524,279 OF NET INCOME FOR THE GALA REPRESENTS THE FAIR MARKET VALUE OF GOODS AND SERVICES PROVIDED TO ATTENDEES OF OF THE EVENT OF $40,200 LESS THE $564,479 OF DIRECT GALA EXPENSES. EVENT CONTRIBUTIONS OF $801,617 ARE INCLUDED IN THE CONTRIBUTIONS LINE OF THE FEDERAL FORM 990.	ExplanationTxt

Schedule M IRS990ScheduleM

Books And Publications BooksAndPublicationsGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Noncash Contributions Rpt F990	$26,256	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp (3 entries)

Non Cash CheckboxNonCashCheckboxInd	DescDesc	ContributionContributionCnt	Noncash Contributions Rpt F990NoncashContributionsRptF990Amt	Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt
Yes (X)	VOUCHERS	1	$94,522	FMV
Yes (X)	AUCTION ITEMS	3	$15,839	FMV
Yes (X)	CANDLES	1	$5,950	FMV

Field	Value	IRS element (for citing)
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	0	ReviewProcessUnusualNCGiftsInd
Third Parties Used	0	ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, COLUMN (B):	FormAndLineReferenceDesc
Explanation	THE TOTAL REPRESENTED IN PART I, COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS THAT WERE RECEIVED FOR THE YEAR ENDED DECEMBER 31, 2017.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2	KAREN SPENCER, CEO/CHAIR, AND CHARLES SPENCER, SECRETARY, HAVE A FAMILY RELATIONSHIP.
FORM 990, PART VI, SECTION B, LINE 11B	THE FULL BOARD OF DIRECTORS REVIEWS THE DRAFT VERSION OF THE FEDERAL FORM 990 PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12C	WHOLE CHILD'S EMPLOYEES ARE REQUIRED TO DISCLOSE ANY POSSIBLE CONFLICTS OF INTEREST TO HIS/HER SUPERVISOR OR TO A MEMBER OF MANAGEMENT. THE SUPERVISORS AND MANAGEMENT WILL TREAT ALL REPORTS AS CONFIDENTIAL. THE GOVERNING BODY MEETS TO DISCUSS ANY POTENTIAL CONFLICTS OF INTEREST. IF THE GOVERNING BODY DETERMINES THAT A CONFLICT OF INTEREST EXISTS, THEY WILL TAKE APPROPRIATE CORRECTIVE ACTIONS OR AUTHORIZE EXCEPTIONS. THERE WILL BE A CAUSE FOR DISMISSAL IF AN EMPLOYEE FAILS TO DISCLOSE A POSSIBLE CONFLICT AND ITS RELEVANT DETAILS.
FORM 990, PART VI, SECTION C, LINE 19	THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST AND ARE KEPT AT THE PRINCIPAL PLACE OF BUSINESS.
FORM 990, PART IX, LINE 11G	PAYROLL SERVICE FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,306. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,306. CONSULTING FEES: PROGRAM SERVICE EXPENSES 146,602. MANAGEMENT AND GENERAL EXPENSES 90,337. FUNDRAISING EXPENSES 7,748. TOTAL EXPENSES 244,687.