2017-06-29T16:00:08-05:00 2016-12-31 350921680 CROWE HORWATH LLP 400 Capitol Mall Suite 1400 Sacramento CA 958144434 990 2016-01-01 954714047 HALF THE SKY FOUNDATION HALF 5105253377 715 HEARST AVENUE 200 BERKELEY CA 94710 JENNY BOWEN CEO 2017-06-29 true John Woodhull P01305268 9164411000 2016 2021-01-29 14:40:06Z OneSky JENNY BOWEN 715 HEARST AVENUE 200 BERKELEY CA 94710 6373499 false X http://onesky.org X 1998 CA Half The Sky believes in the vast potential hidden in our world's most vulnerable 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 11 10 23 70 0 0 6319121 6361902 0 1849 766 -4761 -10816 6316209 6351852 0 0 2691978 3633696 0 403702 3930319 2018547 6622297 5652243 -306088 699609 3133803 3445998 558083 170669 2575720 3275329 X Half The Sky believes in the vast potential hidden in our world's most vulnerable 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. true false 1753146 0 0 Model Children's Centers: To date, OneSky's four programs located in government-run orphanages have provided nurturing and educational opportunities for 35,324 orphaned and abandoned children. OneSky is now in the process of consolidating its program operations at 29 Model Centers and 23 Seed Centers across China. Located in government-run orphanages in key regions across China, OneSky's National Model Centers and training bases offer high-quality demonstration programs and in-service training that help us scale our model across the country. Each model center undergoes a rigorous evaluation and certification process annually. At our Seed Centers, we provide short-term funding (for three years), mentoring, and training for smaller institutions with limited resources so they can establish OneSky-inspired programs of their own. As of 12/31/2016 OneSky: * Employed 334 nannies and assistants in its Infant Nurture program to cuddle, love and provide 1,076 orphaned infants (0-3 years) the physical and emotional stimulation essential for healthy development; * Employed 196 teachers in its Preschool program who use 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 the 783 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"; * Supported 768 children in 184 foster families through its Family Village program, partnering with local governments to renovate apartments nearby or adjacent to orphanages, provide furnishings, a stipend and ongoing training for foster parents; * Provided individualized learning opportunities and mentoring for 269 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. * Impacted 2,028 children through our Seed Centres, including 864 new children reached in 2016. In 2016, 4 institutions qualified and received financial support, mentoring and training: Yulin, Guangxi; Beiliu, Guangxi; Lishui, Zhejiang; Suzhou, Jiangsu. We also provided training and mentoring for 3 additional institutions: Zhumadian, Henan; Liaocheng, Shandong; and Xinyu, Jiangxi. 1744465 0 0 National Training Plan (Rainbow Program): In October 2011, OneSky began its National Training Plan (in China, called the Rainbow Program) that is enabling OneSky to eventually train every caregiver in the country and thereby help the Chinese raise the standards of care for its entire child welfare system. Our trainings include lectures, group discussions, reflection, problem solving, and guided hands-on practice with children. For our secondary trainings, we assess the needs of each institution and tailor our on-site training to those needs. Thanks to our National Training Plan, our seasoned network of 39 Child Development Experts and Senior Trainers reach out to child welfare workers and administrators across China, offering workshops, hands-on support, guidance, and mentoring nationwide. Since the National Training program was established, OneSky has trained a total of 13,466 caregivers from 699 welfare centers. From January 1st, 2016 to December 31st, 2016, the sixth year of the Rainbow Program, 15 provinces completed 6 sessions of primary and 71 sessions of secondary training. In the same period, a total of 2,138 caregivers from 214 welfare centers were trained. 847223 0 0 Village Programs: 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, we have reached 6,376 children, hired 392 local women as preschool teachers and mentors, and established preschool, family skills, and community engagement programs in 46 villages. As of 12/31/16, there are 167 OneSky Family Mentors caring for 1,956 children in 43 villages for our Family Skills program; and 145 OneSky Teachers caring for 3,224 children in 31 villages for our Preschool program. 529591 0 0 Vietnam Program: Designed a new, scalable Model for Change: OneSky's Model for Children of Factory Workers. Our new 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. 11007 0 0 China Care Club: Ran a volunteer program for 35 China Care Club members and Chinese adoptees who spent several days playing with and helping care for the children at the Chunhui China Care Home. 540598 4885432 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 4 0 true 23 true false true CH HK UK VM false false false true true false false false false X 11 10 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 X X JENNY BOWEN 5105253377 715 HEARST AVENUE SUITE 200 BERKELEY CA 94710 Jenny Bowen CEO and director 40.0 2.0 X X 325200 0 12292 Dana Johnson Secretary 5.0 0.0 X X 0 0 0 Gaetano Russo Chairman 5.0 0.5 X X 0 0 0 F Chapman Taylor Director - Partial Year 5.0 0.0 X 0 0 0 Randy Belcher Director 5.0 0.0 X 0 0 0 Stephen Chipman Director - Partial Year 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 5.0 0.0 X 0 0 0 Peter Bennett Director 5.0 1.0 X 0 0 0 Jal S Shroff Director - Partial Year 5.0 0.0 X 0 0 0 Deanne Bevan Director - Partial Year 5.0 0.0 X 0 0 0 Janice N Cotton Chief Program Officer 40.0 0.0 X 117972 0 3539 Carol Kemble Chief of Global Partnerships 40.0 0.0 X 118000 0 14865 Cindy Lin China Philanthropy Officer 40.0 0.0 X 376621 0 7950 Richard Bowen Senior Director,New Media 40.0 0.0 X 109272 0 30505 Patricia King Chief Communication Officer 40.0 0.0 X 102888 0 3087 1149953 0 72238 6 false true false 0 29863 0 208952 0 0 6123087 12590 6361902 0 0 0 0 0 766 766 0 0 0 0 3584 208952 17831 -14247 -14247 7247 3816 3431 3431 0 0 0 0 0 6351852 0 0 -10050 337492 269994 33749 33749 109272 109272 2559833 2201393 120671 237769 282129 255790 19653 6686 204372 207370 -10902 7904 140598 108271 10387 21940 66471 3471 63000 265520 265520 0 0 37132 3646 14097 19389 90071 83694 6377 124198 53081 71117 171436 125422 20262 25752 8653 8653 21075 4681 15120 1274 Surgery and nurturing care 9616 9616 Center Construction, Equipment & Furnishings 159385 159385 Subsidies, Stipends and Tuition 748559 748559 Training programs and materials 259452 259452 56979 8162 5955 42862 5652243 4885432 363109 403702 2217223 1948944 270875 93153 793700 8012 58583 0 0 0 64632 62218 85504 72270 197941 181847 14879 16094 0 0 472678 401036 3133803 3445998 308083 170669 250000 0 558083 170669 X 862225 1079629 1713495 2195700 2575720 3275329 3133803 3445998 699609 0 0 0 0 0 X false true X true false X 7949773 7276830 6968153 6319121 6361902 34875779 0 0 7949773 7276830 6968153 6319121 6361902 34875779 8879055 25996724 3836 2967 1910 1849 766 11328 0 99530 49102 20822 7412 10831 187697 35074804 0 0.7412 0.7779 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - FUNDRAISING INCOME, COLUMN A - 49906.0, COLUMN B - 35540.0, COLUMN C - 5248.0, COLUMN D - 3584.0, COLUMN E - 3584.0, COLUMN F - 97862.0; DESCRIPTION - SALES OF INVENTORY, COLUMN A - 49624.0, COLUMN B - 13562.0, COLUMN C - 15574.0, COLUMN D - 3828.0, COLUMN E - 7247.0, COLUMN F - 89835.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 165404 155002 10402 32537 26845 5692 16094 Undeposited Funds 212218 Deposits 38780 Due from Half the Sky UK 150038 401036 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, 2016 and 2015. East Asia and the Pacific 1 69 Program Services Operates programs in state-run orphanages as well as in China's rural area. 2762174 South Asia 1 2 Program Services Our new 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. 145542 2 71 0 0 2 71 2907716 0 2907716 false false true false false false SF Event 2016 125500 125500 0 11844 5500 188 Gala Dinner 2016 (US part) 76536 72952 3584 299 1 10500 10500 0 212536 208952 3584 11844 5500 487 17831 -14247 X false true X X X false false false false false false false false false Jenny Bowen CEO and director 265200 0 60000 0 0 0 7950 0 4342 0 337492 0 0 0 Cindy Lin China Philanthropy Officer 199268 0 0 0 177353 0 7950 0 0 0 384571 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 109272 COMPENSATION AS AN EMPLOYEE - DIRECTOR,STRATEGIC INITIATIVES false Form 990, Part III, Line 2 New program services Foundation designed a new, scalable Model for Change: OneSky's Model for Children of Factory Workers. Our new 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. In 2016, Foundation signed an agreement with the Department of Education and Training, Danang, (DOET) to collaborate on a groundbreaking project to implement our new Model for Children of Factory Workers to reach more than 200 children living near the Hoa Khanh Industrial Zones in Danang, Vietnam. Form 990, Part III, Line 4d Description of other program services (Expenses $ 529,591 including grants of $ 0)(Revenue $ 0) Vietnam Program: Designed a new, scalable Model for Change: OneSky's Model for Children of Factory Workers. Our new 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. Form 990, Part III, Line 4d Description of other program services (Expenses $ 11,007 including grants of $ 0)(Revenue $ 0) China Care Club: Ran a volunteer program for 35 China Care Club members and Chinese adoptees who spent several days playing with and helping care for the children at the Chunhui China Care Home. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Gaetano Russo - Family relationship, Deanne Bevan - Family relationship Form 990, Part VI, Line 11b Review of form 990 by governing body Half the Sky Foundation 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 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. 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 PROCESS WAS LAST DONE IN DECEMBER 2016. 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 Half the Sky Foundation's WEBSITE, WHILE THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. Form 990, Part X, Line 3 Pledges and Grants Receivable In 2015, the organization recorded a $300,000 pledge as contributions and recognized it as revenue. However, in 2016, the donor decided to donate the $300,000 to Half the Sky Asia, an affiliate of the organization. To reflect this change in 2016 and not overstate assets, total assets were decreased by $300,000 and total liabilities & net assets were also decreased by $300,000. This will create an imbalance between beginning balances in 2016 and ending balances in 2015. HALF THE SKY FOUNDATION (ASIA) LIMITED 14th Fl Kai Kwong Commercial Bldg 332-334 Lockhart Rd WAN CHAI HK FUNDRAISING HK HTS true HALF THE SKY FOUNDATION (UK) LIMITED 20-22 BEDFORD ROW LONDON UK WC1R4JS FUNDRAISING UK HTS 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 396109 COST Half the Sky Foundation Asia Ltd S 1214000 COST