2017-05-18T10:32:32-05:00 2016-12-31 410746749 CLIFTONLARSONALLEN LLP 1301 W 22ND ST STE 1100 OAK BROOK IL 60523 990 2016-01-01 651229309 FRIENDS OF THE ORPHANS D/B/A NPH-USA FRIE 3123867499 134 N LASALLE STREET NO 500 CHICAGO IL 60602 A FRANK DONAGHUE CEO 3123867499 2017-05-05 1 GREGORY S ADAMS P00095597 6305738600 2017-05-04 67.137.57.251 2017-05-05 14:34:35 CD P A7830F5E10E5137C1CCF2ACCE09356AA493AF9C7 18BC5E18286226E9DF068D3E208D48F3336BB66D 2016 2021-01-29 14:40:06Z A FRANK DONAGHUE 134 N LASALLE STREET NO 500 CHICAGO IL 60602 21262703 0 X FRIENDSOFTHEORPHANS.ORG X 2004 IL WE ARE DEDICATED TO TRANSFORMING THE LIVES OF ORPHANED, ABANDONED AND DISADVANTAGED CHILDREN. 12 12 39 815 0 0 16739356 20657223 0 0 3625 19 -20287 55302 16722694 20712544 11065366 15787408 0 0 2500171 2707445 384614 245070 1845440 1677082 1396122 15627233 20136045 1095461 576499 7171699 8796599 585878 1427036 6585821 7369563 SEE SCHEDULE O 0 0 16844073 15787408 THE ORGANIZATION IS DEDICATED TO THE MISSION OF RAISING AND TRANSFORMING THE LIVES OF ORPHANED, ABANDONED AND DISADVANTAGED CHILDREN IN NINE LATIN AMERICA AND CARIBBEAN COUNTRIES THROUGH SUPPORT OF NUESTROS PEQUENOS HERMANOS AND INCREASING PUBLIC AWARENESS OF THEIR PLIGHT. 16844073 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 1 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 68 0 39 1 0 0 0 0 0 1 1 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 AK AL AZ AR CA CO CT DC FL GA HI IL KS KY ME MD MA MI MN MS NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI DE LA X X X CHRISTIAN DELGADO 3123867499 134 N LASALLE STREET 500 CHICAGO IL 606021036 NESTOR JARAMILLO JR CHAIR 2.00 X X 0 0 0 JOHN SHINSKY VICE-CHAIR 2.00 X X 0 0 0 DENNIS WALSH SECRETARY 2.00 X X 0 0 0 JUDY BARRET DIRECTOR 2.00 X 0 0 0 TINA WELLS DIRECTOR 2.00 X 0 0 0 MIGUEL VENEGAS DIRECTOR 2.00 X 0 0 0 MARNIX GUILLAUME TREASURER 2.00 X X 0 0 0 NELLIE JOHNSON AT-LARGE 2.00 X 0 0 0 JOHN IBERLE DIRECTOR 2.00 X 0 0 0 JIM CONNELLY DIRECTOR 2.00 X 0 0 0 TRISH FLATLEY DIRECTOR 2.00 X 0 0 0 JOHN PRICE DIRECTOR 2.00 X 0 0 0 FRANK CASCANTA DIRECTOR 2.00 X 0 0 0 JOHN DEINHART DIRECTOR 2.00 X 0 0 0 MARIA LAMAS-SHOJAEE DIRECTOR 2.00 X 0 0 0 TODD SCHULTZ CFO & COO 40.00 X 194098 0 13498 FRANK DONAGHUE PRESIDENT & CEO 40.00 X 232060 0 14860 CHRISTIAN DELGADO DIRECTOR OF FINANCE AND OP 40.00 X 114493 0 12154 KATHERINE HULTQUIST REGIONAL DIRECTOR 40.00 X 122741 0 6732 MONICA HENRY REGIONAL DIRECTOR 40.00 X 103211 0 4496 MOLLY BOYUM VP OF DEVELOPMENT 40.00 X 148094 0 11182 JENNEFER RAYNO INITIATIVE DIRECTOR 40.00 X 107901 0 7654 1022598 0 70576 7 0 1 0 COMMUNITY COUNSELLING SERVICE CO LLC 115 N WACKER DRIVE - SUITE 1790 CHICAGO IL 60606 FUNDRAISING & DEVELOPMENT CONSULTING 134436 IPM ADVANCEMENT 2340 E BEARDSLEY RD SUITE 100 PHOENIX AZ 85024 FUNDRAISING CONSULTING 110634 2 1464808 659000 18533415 2888379 20657223 569 569 6644 7194 -550 -550 -550 583267 1464808 542965 40302 40302 MISCELLANEOUS INCOME 561000 15000 15000 15000 20712544 15000 0 40321 15787408 15787408 454517 136355 13636 304526 1889940 521586 639313 729041 39822 10604 13281 15937 145246 39354 49491 56401 177920 49890 50093 77937 10555 10555 13500 13500 245070 245070 692 692 85386 27203 58183 4306 4306 242488 19066 117669 105753 276663 60252 88086 128325 213294 192355 20939 40145 40145 30335 30335 BANK AND CREDIT CARD FE 128506 4854 123652 MISCELLANEOUS 72555 72555 LICENSES AND FEES 60497 60497 EMPLOYEE SEARCH & RELOC 48201 48201 168999 114507 54492 20136045 16844073 1446532 1845440 4214613 4666153 78585 1059184 38264 42506 344751 198810 154606 145941 120028 133211 2565603 2749604 7171699 8796599 569168 1411036 16710 16000 585878 1427036 X 3973267 3593723 116085 1209184 2496469 2566656 6585821 7369563 7171699 8796599 X 576499 24556 182687 X X 0 1 X 1 0 X 17719084 14636321 16543695 16739356 20657223 86295679 17719084 14636321 16543695 16739356 20657223 86295679 4092354 82203325 8032 6855 6154 3830 569 25440 275839 53736 5479 20000 15000 370054 86691173 0.94820 0.95930 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2496469 70187 2566656 2720732 -224263 2496469 2803116 -82384 2720732 2638866 164250 2803116 2517493 121373 2638866 1.00000 1 1 1 344751 198810 145941 145941 OTHER CURRENT ASSETS 32948 BENEFICIAL INTEREST IN PERPETUAL TRUST 2566656 BENEFICIAL INTEREST IN LAND TRUST 150000 2749604 DUE TO FATHER WASSON LEGACY ENDOWMENT, INC. #91-2005679 16000 16000 X 21462752 24556 182687 207243 21255509 -542965 -542965 20712544 20679010 542965 542965 20136045 0 20136045 PART V, LINE 4: THE ARIZONA IRREVOCABLE ENDOWMENT TRUST FUND WAS ESTABLISHED TO GENERATE INCOME FOR THE BENEFIT OF THE NUESTROS PEQUENOS HERMANOS (NPH) ORPHANAGE IN CUERNAVACA, MEXICO AREAS SERVED BY NPH MEXICO OR NEEDY CHILDREN IN OTHER AREAS OF THE WORLD. THE PROCTOR TRUST WAS ESTABLISHED TO GENERATE INCOME FOR THE ORGANIZATION'S PROGRAM SERVICES. PART X, LINE 2: THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM PAYING CORPORATE FEDERAL INCOME TAX UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE. IT HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER THE INTERNAL REVENUE CODE AND CHARITABLE CONTRIBUTIONS BY DONORS ARE TAX DEDUCTIBLE. THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS AND DETERMINED IT HAS NO UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2016 OR 2015. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF TRUSTS 182,687. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES -542,965. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 542,965. X X X X X 1 COMMUNITY COUNSELLING SERVICE CO LLC 115 N WACKER DRIVE - SUITE 1790 CHICAGO IL 60606 TRAINING, PROSPECT IDENTIFICATION, STRATEGY, BENCHMARKING 0 0 134436 -134436 IPM ADVANCEMENT 2340 BEARDSLEY RD STE 100 PHOENIX AZ 85024 FUNDRAISING CONSULTING 0 0 110634 -110634 245070 -245070 AL AK AR CA CO CT DC FL GA HI IL KS KY LA ME MD MA MI MN MS NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI MO GALA EVENT 1081820 767722 314098 205165 GOLF OUTING 359801 193078 166723 173699 3 606454 504008 102446 164101 2048075 1464808 583267 542965 542965 40302 SCHEDULE G, PART I, LINE 2B, COLUMN (V) THE FUNDRAISER, COMMUNITY COUNSELLING SERVICE CO., LLC, WAS ENGAGED FOR A TOTAL FEE OF $198,000 (SUBSEQUENTLY INCREASED) TO BE PAID IN MONTHLY INSTALLMENTS OF $33,000 BEGINNING IN AUGUST OF 2015. CONTRACT WAS EXTENDED TO JUNE 2016 FOR A TOTAL FEE OF $100,000 TO BE PAID IN MONTHLY INSTALLMENTS OF $25,000. THE FUNDRAISER, IPM ADVANCEMENT, WAS ENGAGED FOR AN ANNUAL FEE OF $117,597. SERVICES PROVIDED BY BOTH FUNDRAISERS WERE OF A CONSULTING NATURE AND INCLUDED PROVISION OF DIRECTION AND MENTORSHIP TO DEVELOPMENT STAFF; DIRECTION OF COMPLETION OF ANNUAL FUNDRAISING PLANS FOR EACH REGION; DEVELOPMENT OF STRATEGIES, METRICS, AND FOUNDATIONAL METHODOLOGIES TO ENHANCE DEVELOPMENT OPERATIONS; DEVELOPMENT OF BOARDS AS FUNDRAISING BODIES; OPTIMIZATION OF DONOR AND MISSION TRIPS; PROVISION OF FRAMEWORK FOR FILLING STRATEGIC DEVELOPMENT POSITIONS; YEARLY STRATEGIC PLANNING AND CONSULTING; MARKETING STRATEGIES TO INTEGRATE OFFLINE AND ONLINE RESEARCH; CAMPAIGN MANAGEMENT AND OBJECTIVE SETTING; PLANNING AND BUDGETING COLLABORATION; AND VARIOUS OTHER FUNDRAISING CONSULTATION SERVICES. SERVICES WERE NOT PROVIDED FOR ANY SPECIFIC FUNDRAISING CAMPAIGN AND, CONSEQUENTLY, THERE WERE NO GROSS RECEIPTS CONNECTED TO THE SERVICES PROVIDED. ANY FUNDRAISER PROJECT RELATED EXPENSES INCLUDING BUT NOT LIMITED TO PROJECT RELATED TRAVEL, LODGING, OFFICE, PRINTING, COURIER AND OTHER RELATED ANCILLARY COSTS WERE BILLED IN ADDITION TO THE PROFESSIONAL SERVICE FEES. FOR THE YEAR 2016, COMMUNITY COUNSELLING SERVICE CO, LLC WAS PAID A TOTAL OF $133,000 IN PROFESSIONAL FEES AND WAS REIMBURSED FOR RELATED EXPENSES INCURRED OF $1,436. IPM ADVANCEMENT WAS PAID A TOTAL OF $110,634 IN PROFESSIONAL FEES. 1 NUESTROS PEQUENOS HERMANOS 8507 ASHGROVE PLANTATION CIRCLE VIENNA VA 22182 205905144 501(C)(3) 12899028 SUPPORT ORPHANED AND DISADVANTAGED CHILDREN CHILDREN'S HUNGER FUND 17451 PALMER BLVD HOMEWOOD IL 60430 954335462 501(C)(3) 994360 FMV MEDICINE AND MEDICAL SUPPLIES SUPPORT ORPHANED AND DISADVANTAGED CHILDREN RESTORATION MINISTRIES 253 EAST 159TH STREET HARVEY IL 60426 363552070 501(C)(3) 24172 FMV MEDICINE AND MEDICAL SUPPLIES SUPPORT ORPHANED AND DISADVANTAGED CHILDREN BAPTIST MEDICAL & DENTAL MISSION INTERNATIONAL 11 PLAZA DRIVE HATTIESBURG MS 39402 640811705 501(C)(3) 23126 FMV MEDICINE AND MEDICAL SUPPLIES SUPPORT ORPHANED AND DISADVANTAGED CHILDREN THE ANTI-CRUELTY SOCIETY 157 W GRAND AVE CHICAGO IL 60654 362179814 501(C)(3) 23126 FMV MEDICINE AND MEDICAL SUPPLIES BUILDING A COMMUNITY OF CARING BY HELPING PETS AND EDUCATING PEOPLE. OPERATION UKRAINE 803 9TH ST S COLUMBUS MS 39701 208219031 501(C)(3) 1821493 FMV MEDICINE AND MEDICAL SUPPLIES SUPPORT ORPHANED AND DISADVANTAGED CHILDREN 6 0 PART I, LINE 2: FRIENDS SUPPORTS THE ANNUAL OPERATING BUDGETS AND SPECIAL PROJECTS OF THE NINE HOMES WHICH OPERATE UNDER THE UMBRELLA OF NUESTROS PEQUENOS HERMANOS INTERNATIONAL (NPHI) AND ORGANIZED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. FRIENDS AND NPHI HAVE SIGNED AN AFFILIATION AGREEMENT WHICH FORMALIZES THEIR MUTUAL UNDERSTANDING AND COMMITMENT. IN ADDITION, OUR CFO SITS ON THE NPH FINANCE COMMITTEE AND REVIEWS THE PROPOSED BUDGETS AND MONTHLY RESULTS OF EACH HOME. THESE REVIEWS INCLUDE, IF REQUESTED, A DETAILED DESCRIPTION OF USES OF GRANT MONEY. X X X 0 0 0 0 0 0 0 0 0 TODD SCHULTZ CFO & COO 194098 0 0 0 0 0 4940 0 8558 0 207596 0 0 0 FRANK DONAGHUE PRESIDENT & CEO 232060 0 0 0 0 0 0 0 14860 0 246920 0 0 0 MOLLY BOYUM VP OF DEVELOPMENT 148094 0 0 0 0 0 5000 0 6182 0 159276 0 0 0 X 10 2888379 FMV 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B THE AUDIT COMMITTEE REVIEWS THE FORM 990 PER THE BOARD OF DIRECTORS' INSTRUCTION. SUBSEQUENT TO THIS REVIEW, THE FORM 990 IS SENT TO THE BOARD OF DIRECTORS, AND MANAGEMENT AND THE AUDIT COMMITEE RESPOND TO BOARD OF DIRECTORS' QUESTIONS AND RESOLVE ALL ISSUES PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST DISCLOSURE FORMS ARE COMPLETED BY ALL BOARD MEMBERS ANNUALLY, AND ARE REVIEWED AND SIGNED BY THE BOARD CHAIR. CONFLICTS OF INTEREST DISCLOSURE FORMS ARE ALSO COMPLETED ANNUALLY BY MANAGEMENT STAFF AND REVIEWED AND SIGNED BY THE CEO. IT IS THE CONTINUING RESPONSIBILITY OF THE BOARD, OFFICERS, AND MANAGEMENT EMPLOYEES TO SCRUTINIZE THEIR TRANSACTIONS AND OUTSIDE BUSINESS INTERESTS AND RELATIONSHIPS FOR POTENTIAL CONFLICTS AND TO IMMEDIATELY MAKE SUCH DISCLOSURES AND UPDATE THEIR ANNUAL DISCLOSURES. AT THE BEGINNING OF EVERY BOARD MEETING, THE CHAIR ASKS MEMBERS TO DISCLOSE WHETHER THEY HAVE ANY CONFLICT OF INTEREST PERTINENT TO THE MEETING AGENDA. IF ANY ARE DISCLOSED, THE MEMBER IS EXCUSED SO THAT THE BOARD CAN DISCUSS AND DETERMINE WHETHER THE CONFLICT IS MATERIAL ENOUGH TO PRECLUDE THE BOARD MEMBER'S PARTICIPATION IN THE DISCUSSION AND/OR VOTE. TRANSACTIONS WITH PARTIES WITH WHOM A CONFLICTING INTEREST EXISTS MAY BE UNDERTAKEN ONLY IF ALL OF THE FOLLOWING ARE OBSERVED: 1. THE CONFLICTING INTEREST IS FULLY DISCLOSED AT THE MEETING, PRIOR TO THE DISCUSSION. 2. THE PERSON WITH THE CONFLICT OF INTEREST IS EXCLUDED FROM THE DISCUSSION AND APPROVAL OF SUCH TRANSACTION; 3. A COMPETITIVE BID OR COMPARABLE VALUATION EXISTS; AND 4. THE BOARD OR A DULY CONSITUTED COMMITTEE THEREOF HAS DETERMINED THAT THE TRANSACTION IS IN BEST INTEREST OF THE ORGANIZATION. DISCLOSURES OF CONFLICTS INVOLVING STAFF ARE MADE TO THE CEO (OR IF SHE OR HE IS THE ONE WITH THE CONFLICT, THEN TO THE BOARD CHAIR), WHO SHALL BRING THE MATTER TO THE ATTENTION OF THE BOARD CHAIR, (OR IF SHE OR HE IS THE ONE WITH THE CONFLICT, THEN TO THE BOARD VICE-CHAIR) WHO SHALL BRING THESE MATTERS TO THE BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF. THE BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF SHALL DETERMINE WHETHER A CONFLICT EXISTS AND IN THE CASE OF AN EXISTING CONFLICT, WHETHER THE CONTEMPLATED TRANSACTION MAY BE AUTHORIZED AS JUST, FAIR, AND REASONABLE TO FRIENDS OF THE ORPHANS. THE DECISION OF THE BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF ON THESE MATTERS WILL REST IN THEIR SOLE DISCRETION, AND THEIR CONCERN MUST BE THE WELFARE OF FRIENDS OF THE ORPHANS AND THE ADVANCEMENT OF ITS PURPOSE. FORM 990, PART VI, SECTION B, LINE 15A THE INDEPENDENT BOARD OF DIRECTORS IS RESPONSIBLE FOR APPROVING COMPENSATION OF THE CEO BASED ON A RECOMMENDATION BY THE HUMAN RESOURCE COMMITTEE (HR). HR COLLECTS COMPARATIVE DATA ANNUALLY TO DETERMINE REASONABLENESS. HR EVALUATES THE CEO'S COMPENSATION AND DEVELOPS CEO GOALS ANNUALLY AND EVALUATES PERFORMANCE ANNUALLY AND SEMIANNUALLY. THE BOARD OF DIRECTORS DOCUMENTS COMPENSATION APPROVAL IN WRITING. OTHER OFFICER SALARIES ARE DETERMINED BY THE CEO. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS NOR ITS CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC. THE ORGANIZATION'S FINANCIAL STATEMENTS ARE MADE AVAILABLE ONLINE AND THROUGH A PUBLIC FILING. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF PERPETUAL TRUST 70,187. CHANGE IN VALUE OF LAND TRUST 112,500. FORM 990, PART XII, LINE 2C THE ORGANIZATION'S BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FATHER WASSON LEGACY ENDOWMENT INC 134 NORTH LASALLE STREET CHICAGO IL 60602 912005679 SUPPORTING ORGANIZATION DE 501(C)(3) LINE 12A, I NPH-USA 0 FRIENDS OF THE ORPHANS IRREVOCABLE TRUST 134 N LASALLE STREET 500 CHICAGO IL 60602 INVESTMENT AZ NPH-USA T 91827 1878792 1.00000 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 0 0 1 0