2017-10-11T15:22:05-05:00 2016-12-31 203992693 RANDY WALKER & CO 7800 IH 10 West Ste 505 San Antonio TX 78230 990 2016-01-01 412046295 THE CITIZENS FOUNDATION USA CITI 8887293022 2425 TOUHY AVENUE ELK GROVE VILLAGE IL 60007 ARIF GAFUR CEO 8887293022 2017-10-10 1 Randy L Walker CPA P00963779 2103669430 23.116.216.57 2017-10-10 10:37:59 CD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 3510B58EFEC519F4B58E8B4F1041CC1D16DE19F0 2016 2021-01-29 14:40:06Z FARAZ KHAN 2425 TOUHY AVENUE ELK GROVE VILLAGE IL 60007 9036303 0 X www.tcfusa.org X 2002 IL TCF, USA PROVIDES QUALITY EDUCATION FOR UNDER PRIVILEGED CHILDREN IN PAKISTAN. THE GOAL IS TO BUILD CIVIL SOCIETY AND PROMOTE EQUALITY. 10 10 10 175 0 0 6688670 8577707 0 0 9054 12824 17185 0 6714909 8590531 6444519 8304719 0 0 260431 269095 0 0 201434 498217 431333 7203167 9005147 -488258 -414616 4114469 3724719 8454 12397 4106015 3712322 X TCF-USA provides quality education for underprivileged children in Pakistan, the goal is to build civil society and promote gender equality. An all-female faculty encourages parents to enroll their girls, while simultaneously creating employment opportunities as teachers and principals for thousands of women. TCF graduates are provided support for college and vocational training. 0 0 3099788 3042685 CAMPUS CONSTRUCTION:TCF-USA built 20 *new primary and secondary schools units in 2016 and helped create educational opportunities for underprivileged children in the poorest regions of Pakistan. Each of these schools have a capacity of 180 students. Since inception in 2002, TCF-USA has built a total of 207 schools units. These schools are located in all four provinces of Pakistan. Our schools are built in the heart of urban slums and remote villages taking education to the very doorstep of the vulnerable children we serve. A complete list of TCF-USA built schools is available on our website www.tcfusa.org. TCF-USA encourages supporters to visit a school to observe children at work, benefitting from the generous gift of education from donors. Our schools offer a safe and secure environment to children as they come from underserved communities. With the quality education provided to them by trained teachers in purpose-built schools, bright classrooms with a library, and computer and science labs, they are ensured equal opportunities in life. TCF's all-female faculty of 12,000 teachers is an incentive to families to enroll girls in our schools. Currently, we have a 50% girls' enrollment in TCF schools. An all women workforce empowers women in the community and the teachers serve as role models, motivating, training and counselling them through vocational training programs. 3770012 3815991 ANNUAL OPERATING EXPENSES OF SCHOOLS:In 2016, TCF-USA raised funds for the operations of 138 TCF-USA built schools plus an additional 126 government adopted schools, supported, under a new TCF initiative. Contributions from TCF-USA donors has made it possible for over 50,000 children to attend school and help provide free uniforms and textbooks. Operational expenses of running the school efficiently with a principal, trained teachers, and admin staff is covered by the support, including the pick and drop of all female teachers to TCF schools located, mainly, in difficult to access areas of the cities or villages. Support also includes important incentives provided to students in the form of scholarships. In 2016, a total of 6 students were provided scholarships from TCF-USA. These scholarships open doors to higher education, boosts self-confidence and equips the achieving students for career goals. The deserving students become role models not only within their own families and schools, but within the larger community. In 2016, 4 TCF students were granted a scholarship to our most recent initiative, a TCF College. In addition, TCF-USA provided Vocational Training support to 1 school in 2016. This support ensures that women in the community learn skills such as sewing which enables them to focus on new goals of income generation and microenterprise, alleviating poverty and enhancing self-esteem. 1508005 1446043 ENDOWMENTS FOR FUTURE OPERATION OF SCHOOLS:TCF-USA SUPPORTS THE EFFORTS OF TCF-PAKISTAN BY CONTRIBUTING TOWARDS THE ENDOWMENT OF TCF-USA BUILT SCHOOLS. IN 2016, WE WERE SUCCESSFUL IN ENDOWING 12 TCF SCHOOLS. THIS ENSURES LONG-TERM SUSTAINABILITY FOR TCF SCHOOLS AND HELPS US TO CONTINUE, YEAR AFTER YEAR, TO PROVIDE VITAL QUALITY EDUCATION TO THE UNDERPRIVILEGED CHILDREN. A HIGH- PERFORMING SCHOOL KEEPS THE CHILDREN MOTIVATED TO COMPLETE THEIR EDUCATION. SINCE TCF'S INCEPTION 22 YEARS AGO, WE HAVE BEEN WITNESS TO OUR GRADUATES ACHIEVING THEIR CAREER GOALS, AND SOME HAVE RETURNED TO STRENGTHEN OUR FACULTY AS TEACHERS. TCF CONTINUES TO BE ONE OF THE FOREMOST CHARITIES IN SOUTH ASIA AND HAS WON RECOGNITION FOR ITS IMPORTANT WORK IN THE FIELD OF EDUCATION. IN 2016, TCF ACHIEVED ITS LANDMARK GOAL OF 1,170 SCHOOL UNITS. IN 2016, MICHELLE OBAMA'S OFFICE REACHED OUT TO TCF ON BEHALF OF THE LET GIRLS LEARN INITIATIVE & USAID. TCF HAS ALSO BEEN RECOGNIZED BY THE CLINTON GLOBAL INITIATIVE, PARTICIPATED AT THE WORLD ECONOMIC FORUM, RECEIVED THE SOCIAL ENTREPRENEUR AWARDS FROM THE SKOLL FOUNDATION AND THE SCHWAB FOUNDATION AND THE RAMON MAGSAYSAY AWARD, OFTEN DESCRIBED AS THE ASIA'S NOBEL PRIZE. 8377805 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 1 1 1 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 18 0 1 10 1 0 0 0 0 0 0 0 0 0 0 X 10 10 1 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 IL NJ X X X UNEZA AKHTAR 8887293022 2425 TOUHY AVENUE ELK GROVE VILLAGE IL 60007 Jawaid Ekram DIRECTOR 2.00 X 0 0 0 Alia Faiz DIRECTOR 1.00 X 0 0 0 Abdullah Jafari DIRECTOR 15.00 X 0 0 0 Azher Khan DIRECTOR 1.00 X 0 0 0 Tariq Khan DIRECTOR 1.00 X 0 0 0 Haji Mody DIRECTOR 2.00 X 0 0 0 Arif Gafur DIRECTOR & CEO 40.00 X X 0 0 0 Zarrar Sehgal PRESIDENT 1.00 X X 0 0 0 Faraz Khan TREASURER 2.00 X X 0 0 0 AMJAD NOORANI DIRECTOR & SECRETARY 1.00 X X 0 0 0 Danial Noorani DIRECTOR DEVELOPMENT 40.00 X 90000 0 0 UNEZA AKHTAR DIRECTOR ADMINISTRATION 40.00 X 56500 0 0 146500 0 0 0 0 0 0 0 2927071 5650636 60604 8577707 12824 12824 445772 2927071 445772 0 8590531 0 0 12824 10000 10000 6535 6535 8288184 8288184 146500 36625 102550 7325 102079 25520 71455 5104 20516 5130 14360 1026 36541 36541 31660 21258 10402 48654 8792 39862 11454 11454 6603 2160 2643 1800 16420 3651 12769 23652 23516 136 825 825 7921 7921 UNCOLLECTABLE EXPENSE 89116 89116 CONTRIBUTIONS PROC. FEE 68646 68646 PRINTING, POSTAGE AND D 47094 22708 24386 MARKETING - GALA 42747 42747 9005147 8377805 425908 201434 3043519 2237133 56619 440374 0 1638 20421 17014 2077 3407 887725 897917 124529 144250 4114469 3724719 8454 12397 8454 12397 X 3386270 2949470 644745 687852 75000 75000 4106015 3712322 4114469 3724719 -414616 20923 0 X X 0 1 X 1 0 X 4864066 5406195 7271228 6688670 8577707 32807866 4864066 5406195 7271228 6688670 8577707 32807866 32807866 22952 14541 17989 9054 12824 77360 2318 17185 19503 32904729 0.99710 0.99610 X Schedule A, Part II, Line 10, Explanation of Other Income: OTHER INCOME - 2012 Amount: $ 0. 2013 Amount: $ 0. 2014 Amount: $ 2,318. 2015 Amount: $ 17,185. 2016 Amount: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1012254 0 33747 0 0 3947 1042054 1088370 12413 10844 99373 1012254 1050846 8207 29317 1088370 1114584 96666 160404 1050846 1109155 5429 1114584 0.92800 0.07200 0.00000 1 0 18621 15214 3407 1800 1800 0 3407 X 8647454 20923 36000 56923 8590531 0 8590531 9041147 36000 36000 9005147 0 9005147 Part V, Line 4: INVESTMENT AND SPENDING POLICY. THE ORGANIZATION HAS ADOPTED INVESTMENT POLICIES, APPROVED BY THE BOARD OF DIRECTORS AND FINANCE COMMITTEE, FOR ENDOWMENT ASSETS. THE ORGANIZATION WILL INVEST ONLY IN LOW-RISK, CONSERVATIVE INVESTMENT VEHICLES IN ORDER TO MAINTAIN THE PURCHASING POWER OF CURRENT ASSETS AND FUTURE CONTRIBUTIONS IN RELATION TO COST INCREASES AND INFLATION AND MAXIMIZE RETURN WITHIN REASONABLE AND PRUDENT LEVELS OF RISK. INVESTMENT ASSETS ARE INVESTED IN A WELL-DIVERSIFIED ASSET MIX, WHICH INCLUDES EQUITY AND DEBT SECURITIES THAT ARE MANAGED BY THE ORGANIZATION'S FINANCE COMMITTEE TO PREVENT EXPOSING THE FUND TO UNACCEPTABLE LEVELS OF RISK. WITH REGARDS TO RETURNS ON ENDOWMENTS, THE ORGANIZATION HAS ADOPTED A SPENDING POLICY WHICH WILL APPLY TO ALL ENDOWED FUNDS UNLESS A PARTICULAR DONOR HAS OTHERWISE STIPULATED SPENDING RESTRICTIONS. THE ORGANIZATION WILL NOT SPEND RETURNS FROM THE ENDOWMENT IF IT FALLS BELOW THE ORIGINAL ENDOWMENT AMOUNT. MANAGEMENT, WITH APPROVAL FROM THE FINANCE COMMITTEE, HAS DISCRETION OVER HOW AND WHETHER OR NOT SURPLUS RETURNS ARE USED. Part X, Line 2: The Organization applies the provisions of FASB ASC Topic 740, Income Taxes, (formerly FASB Interpretation No. 48 (FIN 48), Accounting for Uncertainty in Income Taxes - an Interpretation of FASB Statement No. 109), which prescribes a recognition threshold and measurement attribute for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. FIN 48 also provides guidance on de- recognition, classification, interest and penalties, accounting in interim periods, disclosures and transition. The Organization believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. 1 South Asia - Afghanistan, Bangladesh, Bhutan, India, Maldives, Nepal, 1 1 PROGRAM SERVICES BUILDING & OPERATING; SCHOOLS (KG-10); CONSTRUCTION, OPERATION, ENDOWMENTS 8288184 1 1 0 0 1 1 8288184 0 8288184 South Asia SCHOOL OPERATION 3707378 WIRE TRANSFER South Asia SCHOOL CONSTRUCTION 3042685 WIRE TRANSFER South Asia SCHOOL ENDOWMENT 1446043 WIRE TRANSFER South Asia SCHOLARSHIPS 42020 WIRE TRANSFER South Asia VOCATIONAL TRAINING 22358 WIRE TRANSFER South Asia OPERATIONS 27700 CHECK 2 0 0 0 0 0 0 Part I, Line 2: The Citizens Foundation, USA (TCF-USA) maintains a high level of transparency in all its financial and governance dealings and adheres to a strict "Due Diligence" process. To address the US government's concern regarding enhanced scrutiny for funds that go outside the U.S., all recipients of TCF-USA funds have been selected based on the secular and scientific education they are providing to needy children in South Asia. TCF,USA takes the following steps for due dIligence: - Complete background check for the grantee organization's board and staff members using OFAC list. This check is made prior to granting any funds. - ObtainS an equivalency affidavit from the foreign charity showing that it's equivalent to a US charity. - For project-related grants, obtain a detailed proposal with timelines and periodic updates until completion. - ObtainS audited Annual Reports. All TCF schools are internally audited at least once each year and TCF accounts are audited by Chartered Accounting firms of international repute. - ObtainS By-Laws AND Articles of Incorporation OF GRANTEE ORGANIZATION. - Submission of acceptance and signed agreement as part of the Grant Letter by the Chief Executive Officer of the Grantee organization complying with terms regarding purpose, publicity, reporting, accounts, prohibited activities, oversight and compliance. - TCF schools are visited periodically by members of the Board of Directors and management of TCF-USA as well as USA donors. FORM 990, SCHEDULE F, PART I, LINE 3, COLUMN (A) REGION: SOUTH ASIA - AFGHANISTAN, BANGLADESH, BHUTAN, INDIA, MALDIVES, NEPAL, PAKISTAN, AND SRI LANKA. SPECIAL EVENTS 3372843 2927071 445772 445772 3372843 2927071 445772 445772 445772 0 0 AMANAAH REFUGEE SERVICES 10333 HARWIN DRIVE HOUSTON TX 77036 263047598 501(C)(3) 10000 After school programs for refugee children 1 SCHOLARSHIP/ASSISTANCE FOR TCF ALUMNI 1 6535 X 20826 FAIR MARKET VALUE X 13 39778 FMV 0 0 0 Part I, Column (b): THE CITIZENS FOUNDATION, USA (TCF-USA) IS REPORTING THE NUMBER OF CONTRIBUTIONS IN PART I, COLUMN (B). Form 990, Part VI, Section A, line 2 DANIAL NOORANI, DIRECTOR DEVELOPMENT AND AMJAD NOORANI, DIRECTOR/SECRETARY HAVE A FAMILY RELATIONSHIP. Form 990, Part VI, Section A, line 6 The Citizens Foundation, USA has an independent Board of Governing Body, See 990 Part VII. The Board elects one or more other qualified members from various sources. All decisions of the governing body are subject to approval by the majority of votes of the members in the board meetings. Form 990, Part VI, Section A, line 7a The Board shall by majority vote designate a Governance & Nominating Committee of three or more members, comprising of at least two Directors of the Board. A member of the Board, whose term of membership is expiring and who is eligible for re-election, shall not be appointed to the Governance & Nominating Committee. The Governance & Nominating Committee shall submit a slate of candidates to the Board for acceptance at a regular meeting of the Board. Form 990, Part VI, Section B, line 11b The completed Form 990 from the Accounting firm is reviewed by the Director Administration and other staff followed by reviews by the CEO and the Treasurer prior to final submittal. Form 990, Part VI, Section B, line 12c The Citizens Foundation has incorporated its Conflict of Interest Policy in Article 9 of its Bylaws. The CEO monitors the compliance and enforcement of the policy by Key Employees, and the Board President monitors and enforces compliance by the directors, in accordance with the Bylaws. Form 990, Part VI, Section B, line 15 THE CITIZENS FOUNDATION, USA [TCF-USA] BOARD REVIEWS AND APPROVES THE COMPENSATION FOR THEIR CEO AND OTHER KEY EMPLOYEES. TCF-USA uses non-profit industry salary benchmarking studies to establish compensations for all employees. THEY ALSO KEEP CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO DELIBERATIONS REGARDING THE COMPENSATION ARRANGEMENTS. Form 990, Part VI, Section C, line 19 THE CITIZENS FOUNDATION, USA [TCF-USA] MAKES AVAILABLE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AT ITS CORPORATE OFFICE. FORM 990, PART XII, LINE 2C THE ORGANIZATION'S PROCESS FOR ASSUMING RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT, REVIEW, OR COMPILATION OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT AUDITOR HAVE NOT CHANGED FROM THE PRIOR YEAR. SECTION 1.263(A)-1(F) DE MINIMIS SAFE HARBOR ELECTION THE CITIZENS FOUNDATION, USA 2425 TOUHY AVENUE ELK GROVE VILLAGE, IL 60007 EMPLOYER IDENTIFICATION NUMBER: 41-2046295 FOR THE YEAR ENDING DECEMBER 31, 2016 THE CITIZENS FOUNDATION, USA IS MAKING THE DE MINIMIS SAFE HARBOR ELECTION UNDER REG. SEC. 1.263 A)-1(F).