2018-09-07T17:26:48-07:00 2017-12-31 811489821 HEALY AND ASSOCIATES 1200 CONCORD AVE STE 250 CONCORD CA 945204939 990 2017-01-01 200764162 Cambodian Childrens Fund CAMB 3104969931 2461 Santa Monica Blvd PMB Santa Monica CA 90404 Scott Neeson President & ED 2018-09-07 true Husne Siddiqui-Khan P01958878 9256030800 2017 2018-06-14 16:35:46Z Scott Neeson 2461 Santa Monica Blvd 833 Santa Monica CA 90404 11340231 false false X cambodianchildrensfund.org X 2003 CA OUR MISSION IS TO BREAK CYCLES OF POVERTY AND ABUSE AND TO CREATE POSITIVE CHANGE IN CAMBODIA THROUGH INTERVENTION AND EDUCATION FOR THE MOST IMPOVERISHED CHILDREN AND THEIR FAMILIES. BY PROVIDING HEALTHCARE, EDUCATION, JOB TRAINING AND LEADERSHIP DEVELOPMENT, THE CHILDREN IN OUR CARE WILL ENTER CAMBODIAN SOCIETY WITH THE SKILLS, CONFIDENCE AND INTEGRITY TO HELP THEIR OWN FAMILIES AND COMMUNITIES IN AN ACTIVE WAY NO GENERATION HAS BEFORE. WE BELIEVE THAT FOR OPTIMAL DEVELOPMENT AND HEALING, THE CHILDREN IN OUR CARE MUST REMAIN CONNECTED TO THEIR FAMILIES AND THEIR COMMUNITIES. TO SUPPORT THIS OBJECTIVE WE RUN A BROAD SPECTRUM OF FULLY INTEGRATED COMMUNITY SERVICES THAT COLLECTIVELY OFFER THE STRONGEST POSSIBLE SAFETY NET FOR FAMILIES AND COMMUNITIES IN CRISIS. 8 7 3 72 0 10758332 11173204 142622 57724 139923 105206 23781 4097 11064658 11340231 0 0 4090791 4023289 0 372495 4190404 4455571 8281195 8478860 2783463 2861371 15180190 18392751 767439 1118629 14412751 17274122 X Cambodian Childrens Fund ("CCF") transforms the country's most impoverished kids into tomorrow's leaders, by delivering education, family support and community development programs into the heart of Cambodias most impoverished communities.We believe that with the right education and support, one child has the potential to lift an entire family out of poverty and that a generation of educated children has the power to change a whole society. Through intensive, longterm investments in children, CCF is helping students build the skills, confidence and integrity they need to become the progressive spokespeople and leaders of change in their community.Through our 7 core program areas Education, Leadership, Community Outreach, Healthcare, Childcare, Vocational Training and Child Protection Unit we take a holistic, ontheground approach to developing integrated yet simple solutions to the complex issues of poverty. true true 2448360 EducationCCFs awardwinning education program provides access to both formal and nonformal education to 1,953 students from preschool to university. As well as operating education facilities and satellite schools, CCF provides students with school uniforms, study materials and university fees, as well as transportation. CCF works closely and directly with public schools, teachers and directors to ensure high attendance rates and academic results. With the construction of satellite schools, located in the heart of the community, CCF is providing a pathway to education for thousands of children once deemed unreachable. 1415361 ChildcareCCF cares for children from newborns to 18 years old. Main activities include provision of a safe environment, nutritious food, clothes, decent and safe accommodation, household supplies, counseling services, social education and other necessary life maintenance materials. CCF ensures that the children are safe and happy by providing them with a secure and caring environment, protecting them from foreseeable hazards and abuse. 945558 Child Protection Unit (CPU)Crimes against children including homicide, sexual assault, child trafficking and all forms of serious abuse require a specialized and coordinated response from investigative and support agencies. The CPU is a CCF affiliated program and set up to provide the highest level of service to child victims of abuse or assault regardless of gender, cultural background or impairment. Working in partnership with the Cambodian National Police and supporting organizations the CPU provides investigative resources and support, aftercare, judiciary support, and major crime coordination, to detect offences and prosecute those that commit these horrific crimes against children. The CPUs priority is the protection and care of the most vulnerable of victims; Children. 2415828 7225107 true true false false false false false false false false true false true false true true true false false true true false false false false false false false false false false false false false false false false false true false true true false false false false false false false false true 0 0 false 3 true false false true CB false false false true true false 0 false false false false false false false false false false X 8 7 true false true false false false false true true false false true true true true true true true true false CA X X X The Organization 3104969931 2461 SANTA MONICA BLVD PMB 833 Santa Monica CA 90404 X Heather Graham Director 2.00 0.00 X 0 0 0 Samuel Robinson Director 2.00 0.00 X 0 0 0 Muffy DiSabatino CO-Director 2.00 0.00 X 0 0 0 Jeanine Braithwaite Secretary 2.00 0.00 X X 0 0 0 Warren Share Treasurer 2.00 0.00 X X 0 0 0 Cammie Rice Director 2.00 0.00 X 0 0 0 Andy DiSabatino CO-Director 2.00 0.00 X 0 0 0 Scott Neeson President & ED 40.00 0.00 X 95000 0 0 95000 0 false false false 0 11173204 273986 11173204 Program services 624100 57724 57724 57724 105206 105206 0 0 0 0 0 0 0 Miscellaneous 900099 4097 4097 4097 11340231 167027 0 0 0 0 95000 66500 28500 0 3514742 2852309 444534 217899 0 229799 185814 28299 15686 183748 142201 23678 17869 0 39205 23489 12754 2962 57154 34242 18593 4319 0 0 0 111882 67031 36397 8454 3198 2883 315 42271 24898 2437 14936 159491 141967 10704 6820 0 523818 440476 71932 11410 266333 242664 11052 12617 0 18502 17589 338 575 0 0 327989 323505 164 4320 171165 50040 116650 4475 Direct program expenses 2204275 2195313 169 8793 In-kind supplies 219952 219952 Equipment rental and maint 88251 80038 2331 5882 Bank and management fees 79203 14134 65061 8 142882 100062 35850 6970 8478860 7225107 881258 372495 38391 134226 3415350 4003346 0 310615 0 0 63877 11332 24857 95825 69537 11165185 1006013 9601412 10159172 0 0 1761824 3435679 0 256056 191442 15180190 18392751 350659 627912 416780 490717 767439 1118629 X 14201696 17274122 211055 14412751 17274122 15180190 18392751 2861371 X false true X true false X 10426107 10823364 10412800 10758332 11173204 53593807 0 0 10426107 10823364 10412800 10758332 11173204 53593807 10007328 43586479 37582 223540 157651 139923 105206 663902 0 3545 20471 31673 23690 4097 83476 54341185 206734 0.80210 0.81300 X 4461468 4461468 5900976 540245 5360731 802741 465768 336973 10159172 3435679 Employee benefit payable 490717 490717 X 11340231 11340231 11340231 8478860 8478860 8478860 Part X : FIN48 Footnote The Organization is exempt from federal income tax under Internal Revenue Code Section 501(c)(3) and from California franchise and/or income tax under the Revenue and Taxation Code Section 23701(d). The Organization has adopted the accounting guidance related to uncertain tax positions, and has evaluated its tax positions and believes that all of the positions taken by the Organization in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. true United Kingdom 1 2 Fundraising 2 agents are volunteers in UK 0 Australia 1 3 Education/Vocational Training CHILD PROTECTION Unit 0 Hong Kong 1 2 Fundraising 0 Cambodia 6 482 Education/Vocational COMM OUTREACH, HEALTHCARE 0 9 489 9 489 3 false false false false false false Part I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside US GRANTS RECIEVED IN PHNOM PEHN, CAMBODIA.ALL FUNDS RECEIVED IN CAMBODIA ARE SCANNED AND UPLOADED TO SHARED FOLDER WITH CAMBODIAN CHILDREN'S FUND ("CCF") LA, California & CCF PNP, Cambodia. A MONTHLY REVENUE REPORT IS ALSO SUBMITTED FOR REVIEW OF FUNDS RECEIVED AND BALANCED WITH OUR QB SOFTWARE ON A MONTHLY BASIS. Part I, Line 3f - Investments and Expenditures The organization is located in California and Cambodia. It receives donations from around the world.Expenses are paid at the local office in Cambodia and are then sent to corporate office in Cambodia for allocation to other sites if necessary. Each location has a separate designation for journal entries. When a bill is rec'd that is attributable to other locations it is put into the clearing accout and then cleared out when charged to the locaiton. Scott Neeson Exec. Director Held equity interest false Schedule L, Part V Supplemental Information Cambodian Children's Fund ("CCF") owns a 49% equity interest in Latopp Holdings Ltd, a Cambodian registered company that holds a direct interest in the property and assets leased by CCF. As Executive Director and CCF's nominated representative, Scott Neeson holds a 51% equity interest in Latopp Holdings Ltd. Scott Neeson holds Cambodian citizenship and is entitled under Cambodian law to own property and assets. There are, appropriate restrictions on the transfer of Scott Neeson's equity interest in Latopp Holdings Ltd in the shareholders agreement. CCF has security and control over the property and assets attached to the lands. The agreements surrounding property ownership, among other things, secure the properties using hypothec for securing the funds provided by CCF or without prior consent of CCF. Thus, the properties cannot be sold or conveyed without recovery of the invested funds by CCF. CCF reflects the investments in facility assets and property as leasehold improvements for the purpose of financial statements reporting, as the properties are used for the sole purpose of CCF's activities. The investment in property paid by CCF is approximately $10,200,000 as reflected in Fixed Assets. 18823 FMV 873 FMV 22 30136 FMV 18 209194 FMV Computer &Elect 6 3960 FMV Toys 1 10820 FMV Cameras 1 180 FMV false true false Form 990, Part III, Line 2: New Services CCF has been licensed to run CCF Neeson Cripps Academy (NCA) for primary school to high school education, which means certificate issued by CCF for general education is recognized by the Cambodia's ministry of education, youth, and sports. Form 990, Part III, Line 3: Ceased Conducting or Significant Changes To Services CCF Daycare Drop-In project was closed at the end of December 2017 due to mainly the improvement of the families who can take good care of their children. Some children whose families are still unable to provide such care have been assessed and enrolled into CCF nursery and kindergarten projects, which provide them beyond just care but education. The two residential facilities (CCF6 and Transitional Home) were closed and the students of these two facilities were transferred to other CCF residential facilities and some were reintegrated back to their families. There was one project named Daycare Drop-In phased out. Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: Community OutreachThe CCF Community Centre was set up in order to provide reliable care services and support within and for the Steung Meanchey community (SMC). Impoverished people living in the SMC are provided access to our community services ranging from food, shelter, fresh water, loans, healthcare, childcare, counseling and advocacy, social bonding events, and other necessary provisions. OTHER PROGRAM SERVICES 5: Child Protection Unit (CPU)Crimes against children including homicide, sexual assault, child trafficking and all forms of serious abuse require a specialized and coordinated response from investigative and support agencies. The CPU is a CCF affiliated program and set up to provide the highest level of service to child victims of abuse or assault regardless of gender, cultural background or impairment. Working in partnership with the Cambodian National Police and supporting organizations the CPU provides investigative resources and support, aftercare, judiciary support, and major crime coordination, to detect offences and prosecute those that commit these horrific crimes against children. The CPUs priority is the protection and care of the most vulnerable of victims; Children. OTHER PROGRAM SERVICES 6: Career and Life SkillsAgeappropriate students and disadvantaged community members are offered a range of vocational pursuits, including baking, and restaurant services, IT services including graphic and web design, administration and social work. In tandem with skills training, CCF also offers general educational courses in English and Khmer. OTHER PROGRAM SERVICES 7: LeadershipAn understanding of governance, human rights, gender issues, empathy, community building, communication and the key qualities of leadership are essential factors for generational change. CCF prepares students for their future as leaders in Cambodian society and equips them with the tools, training and knowledge to make a meaningful, positive impact on their community. CCF offers a range of activities within the Leadership Program to help build its young leaders, including trips to rural communities, annual intensive 3 day Youth Leadership Camps, and community support activities such as caring for senior citizens, volunteer as classroom assistants or visiting families to advocate hygienic practices within the home. Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et Board members Andy and Muffy DiSabatino are husband and wife. Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents The CCF by-laws were changed on 12 September 2016 to reduce the minimum number of board members from 8 to 3; this was approved by the board. Form 990, Part VI, Line 11b: Form 990 Review Process The tax return is prepared by an outside accounting firm. After completion of said returns, the organization is sent a draft of the tax returns to be reviewed and examined. The organization makes copies of the returns and distributes to those individuals charged with governance. Those individuals at that time can review and if applicable discuss any line items in the return with the accountant who has prepared the return. If all items are found to be acceptable, an authorization is signed and provided to authorize the outside accounting firm to process, sign and provide copies of the returns to be filed (paper or electronically) with the designated governmental agencies. The tax returns are then signed by the organization, stamped and mailed with certified return receipt or the signed form 8879 is provided to the outside accounting firm allowing electronic filing. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Individuals are expected to self-disclose information. All board members receive the conflict of interest policy and sign board member agreements. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management The Executive Director's (ED) salary is voted on by the Board.A committee of three volunteer board members reviews data from Guidestar and the Chronicle of Philanthropy and approves compensation annually.The ED is then responsible for determining fair salary for the top, key staff positions. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees A committee of three volunteer board members reviews data from Guidestar and the Chronicle of Philanthropy and approves compensation annually. Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection Federal Tax Returns are available at guidestar.org. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Governing documents are available for public inspection at the principal place of business.The conflict of interest policy and the organization's financial statements are available directly on the organization's website.