FUND FOR FAMILY PLANNING IN LATIN AMERICA: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization
FUND FOR FAMILY PLANNING IN LATIN AMERICA (EIN 13-3731349)
Tax period
2016-01-01 to 2016-12-31
Filed
2017-09-21
IRS object ID
201742649349300914
Schema version
2016v3.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2017-09-21T10:06:52-07:00ReturnTs
Tax Period End2016-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BCA WATSON RICE LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line15 PENN PLAZA 15TH FLAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP100011810ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2016-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN133731349EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FUND FOR FAMILY PLANNING INBusinessNameLine1Txt
Business Name Line2LATIN AMERICABusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlFUNDBusinessNameControlTxt
Phone2122140203PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1C/O IPPF WHR 125 MAIDEN LANE 9thAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10038ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLUIS FERNANDO TAMAYOPersonNm
Person TitleBoard mem. alt.PersonTitleTxt
Signature2017-09-21SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBaruti Bediako CPAPreparerPersonNm
PTINP00740658PTIN
Phone2124477300PhoneNum
FieldValueIRS element (for citing)
Tax2016TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDaniel VasquezPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1120 WALL STREET 9TH FLAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10005ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,014,630GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
All Affiliates IncludedfalseAllAffiliatesIncludedInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1993FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionMANAGE THE FINANCIAL ACTIVITIES OF FAMILY PLANNING ENDOWMENT FUND WHICH SUSTAINS FAMILY PLANNING ASSOCIATIONS IN LATIN AMERICA.ActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers4TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$323,762PYInvestmentIncomeAmt
CY Investment Income$263,791CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$323,762PYTotalRevenueAmt
CY Total Revenue$263,791CYTotalRevenueAmt
PY Grants And Similar Paid$387,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$800,000CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$13,980PYOtherExpensesAmt
CY Other Expenses$14,879CYOtherExpensesAmt
PY Total Expenses$400,980PYTotalExpensesAmt
CY Total Expenses$814,879CYTotalExpensesAmt
PY Revenues Less Expenses-$77,218PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$551,088CYRevenuesLessExpensesAmt
Total Assets BOY$9,394,529TotalAssetsBOYAmt
Total Assets EOY$9,134,387TotalAssetsEOYAmt
Total Liabilities BOY$413,750TotalLiabilitiesBOYAmt
Total Liabilities EOY$440,447TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$8,980,779NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$8,693,940NetAssetsOrFundBalancesEOYAmt
MissionMANAGE THE FINANCIAL ACTIVITIES OF FAMILY PLANNING ENDOWMENT FUND WHICH SUSTAINS FAMILY PLANNING ASSOCIATIONS IN LATIN AMERICA.MissionDesc
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Significant ChangefalseSignificantChangeInd
Expense$800,000ExpenseAmt
Grant$800,000GrantAmt
Descto provide a grant to the association Pro-Bienestar de la Familia Colombiana for project to improve and expand services to populations in need in Colombia.Desc
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Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
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School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesYes (true)ForeignActivitiesInd
More Than5000 K To OrgYes (true)MoreThan5000KToOrgInd
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Professional FundraisingfalseProfessionalFundraisingInd
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Operate HospitalfalseOperateHospitalInd
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Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
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Escrow AccountfalseEscrowAccountInd
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Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
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Partial LiquidationfalsePartialLiquidationInd
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Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Employment Tax Returns FiledfalseEmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Form990 T FiledfalseForm990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Form8282 Filed0Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
Org Filed In Lieu Of Form1041falseOrgFiledInLieuOfForm1041Ind
Licensed More Than One StatefalseLicensedMoreThanOneStateInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
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Local ChaptersfalseLocalChaptersInd
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Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonFelipe LeonardoPersonNm
Phone2122140246PhoneNum

US Address USAddress

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Address Line112950 SW 140 Street RdAddressLine1Txt
CityMiamiCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33186ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Daniel Vasquez
Chairman1.000.00Yes (X)Yes (X)$0$0$0
Geofrey Randall
Secretary1.000.00Yes (X)Yes (X)$0$0$0
Jesus Amadeo
Board member1.000.00Yes (X)$0$0$0
LUIS FERNANDO TAMAYO
Board mem. alt.1.000.00Yes (X)$0$0$0
Felipe Leonardo
CFO1.000.00Yes (X)$0$0$0
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Information Technology InformationTechnologyGrp

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DescGeneral and administrativeDesc
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Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

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Total Liabilities TotalLiabilitiesGrp

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EOY$440,447EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

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FieldValueIRS element (for citing)
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Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
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FieldValueIRS element (for citing)
Audit CommitteefalseAuditCommitteeInd
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Schedule A IRS990ScheduleA

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Supported Organizations1SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

FieldValueIRS element (for citing)
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FieldValueIRS element (for citing)
EIN999999999EIN
Organization Type10OrganizationTypeCd
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Support$787,000SupportAmt
Other Support$0OtherSupportAmt
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Supported Organizations Total1SupportedOrganizationsTotalCnt
Support Sum$787,000SupportSumAmt
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Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

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Organization Change Suprt OrgfalseOrganizationChangeSuprtOrgInd
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Disqualified Prsn Controll IntfalseDisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr IntfalseDisqualifiedPrsnOwnrIntInd
Excess Business Holdings RulesfalseExcessBusinessHoldingsRulesInd
Contribution ControllerfalseContributionControllerInd
Contribution FamilyfalseContributionFamilyInd
Contribution35 ControlledfalseContribution35ControlledInd

Form990 Sch A Type3 Sprt Org All Form990SchAType3SprtOrgAllGrp

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Officers Close RelationshipfalseOfficersCloseRelationshipInd
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Adjusted Net Income AdjustedNetIncomeGrp

Net ST Capital Gain Adj Net Incm NetSTCapitalGainAdjNetIncmGrp

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CY Distributable As Adjusted$342,710CYDistributableAsAdjustedAmt

Distributions DistributionsGrp

FieldValueIRS element (for citing)
CY Paid Accomplish Exempt Prps$787,000CYPaidAccomplishExemptPrpsAmt
CY Pd In Excess Income Activity$0CYPdInExcessIncomeActivityAmt
CY Administrative Expense Paid$0CYAdministrativeExpensePaidAmt
Exempt Use Assets Acquis Paid$0ExemptUseAssetsAcquisPaidAmt
Qualified Set Aside$0QualifiedSetAsideAmt
CY Other Distributions$0CYOtherDistributionsAmt
CY Total Annual Distributions$787,000CYTotalAnnualDistributionsAmt
CY Distri Attentive Suprt Org$0CYDistriAttentiveSuprtOrgAmt
CY Distributable As Adjusted$342,710CYDistributableAsAdjustedAmt
CY Distribution Yr0.00000CYDistributionYrRt

Distribution Allocations DistributionAllocationsGrp

FieldValueIRS element (for citing)
CY Distributable As Adjusted$342,710CYDistributableAsAdjustedAmt
Underdistributions$0UnderdistributionsAmt
Excess Distribution Cyov Yr3$473,603ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$0ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$584,060ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$1,057,663TotalExcessDistributionCyovAmt
Cyov Applied Underdistri PY$0CyovAppliedUnderdistriPYAmt
Cyov Applied Underdistr CPY$342,710CyovAppliedUnderdistrCPYAmt
Excess Distribution Cyov$714,953ExcessDistributionCyovAmt
CY Total Annual Distributions$787,000CYTotalAnnualDistributionsAmt
CY Distrib App Underdistri PY$0CYDistribAppUnderdistriPYAmt
Excess Distribution$787,000ExcessDistributionAmt
Remaining Underdistri PY$0RemainingUnderdistriPYAmt
Remaining Underdistri CY$0RemainingUnderdistriCYAmt
Excess Distri Cyov To Next Yr$1,501,953ExcessDistriCyovToNextYrAmt
Excess From Year4$130,893ExcessFromYear4Amt
Excess From Year3$0ExcessFromYear3Amt
Excess From Year2$584,060ExcessFromYear2Amt
Excess From Year1$787,000ExcessFromYear1Amt

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part IV, Section A, Line 1: Description Of How Supported Organizations Are DesigatedFrom the moment of the Fund creation, donors designated PROFAMILIA, Colombia as the first and foremost recipient of assistance, not-withstanding the possibility that other Sexual and Reproductive Health organizations in Latin America could be additionally identified. Colombia's ongoing needs for support and the Fund's limited resources, has lead to the Board's decision to continue providing support exclusively to PROFAMILIA.
Part IV, Section A, Line 2: Description Of How Organization Determined Supported Org.The Colombian organization, Profamilia, is affiliated with the International Planned Parenthood Federation. It does not have an IRS determination since it is not incorporated in the USA.
Part IV, Section D, Line 2: Organizaiton Maintained A Relationship with Supported Orgs.The Fund and the supported organization: Profamilia, Colombia, maintain a close and continuous working relationship through several institutionalized systems: reports from the supported organization to the Fund and reports (including financial management reports) from the Fund to the supported organization. As per Bylaws the Secretariat of the organization is IPPF/ WHR, until otherwised decided by the Board. The recipient organization is a member of IPPF. Additionally a member of the Board of the recipient organization is a member of the Board of the Fund, and the President of the recipient organization attends the Fund Board meetings as an observer.

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$528,040TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$264,249NetUnrealizedGainsInvstAmt
Revenue Not Reported$264,249RevenueNotReportedAmt
Revenue Subtotal$263,791RevenueSubtotalAmt
Total Revenue Per Form990$263,791TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$814,879TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$814,879ExpensesSubtotalAmt
Total Expenses Per Form990$814,879TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart X : FIN48 FootnoteFormAndLineReferenceDesc
ExplanationThe Fund has evaluated the recognition requirements for uncertain income tax positions as required by accounting principles generally accepted in the United States of America, with no cumulative effect adjustment required. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than-not be sustained upon examination by taxing authorities. Accordingly, the Fund has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at December 31, 2016 and 2015.ExplanationTxt

Schedule F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp

FieldValueIRS element (for citing)
RegionSouth AmericaRegionTxt
Offices0OfficesCnt
Employee0EmployeeCnt
Type Of Activities ConductedGrants to recipient located in regionTypeOfActivitiesConductedTxt
Region Total Expenditures$800,000RegionTotalExpendituresAmt
FieldValueIRS element (for citing)
Subtotal Spent$800,000SubtotalSpentAmt
Total Spent$800,000TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp

FieldValueIRS element (for citing)
RegionSOUTH AMERICARegionTxt
Purpose Of GrantTo finance projectPurposeOfGrantTxt
Cash Grant$800,000CashGrantAmt
Manner Of Cash DisbursementWire trnsfr.MannerOfCashDisbursementTxt
Valuation Method UsedFMVValuationMethodUsedDesc
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt
Transfer To Foreign CorpfalseTransferToForeignCorpInd
Interest In Foreign TrustfalseInterestInForeignTrustInd
Foreign Corp OwnershipfalseForeignCorpOwnershipInd
Passive Foreign Investmest CofalsePassiveForeignInvestmestCoInd
Foreign PartnershipfalseForeignPartnershipInd
Boycott CountriesfalseBoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside USPROFAMILIA the organization that receives the funds is a not for profit organization legally incorporated in Colombia and has financial and programmatic controls in place as established by their annual audit carried out by an internationally recognized auditing firm to ensure that all funds received are accounted for. Fund For Family Planning in Latin America has access to reports on how funds are spent.
Part I, Line 3f - Method of AccountingFund for Family Planning in Latin America uses the accrual menthod of accounting.
Part II, Line 1 - Method of AccountingFund for Family Planning in Latin America uses the accrual menthod of accounting.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Line 11b: Form 990 Review ProcessThe board of directors reviews the Form 990 for accuracy and completeness before it is filed with the IRS.
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of ConflictsBoard members fill out and sign a form disclosing any potential source of conflict of interest annually. These forms are kept on file by the Secretariat and the Board monitors the policy enforcement regularly.
Form 990, Part VI, Line 19: Other Organization Documents Publicly AvailableGoverning documents, policies and financial statements are made available upon request.
Form 990 Part 1 Items 3 and 4/Part VII AThe fourth, alternate board member, can only vote when a regular member is absent.

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