2016-03-15T14:20:01-05:00 2015-09-30 941668792 PETRINOVICH PUGH & COMPANY LLP 333 WEST SANTA CLARA ST 830 SAN JOSE CA 951131716 990 2014-10-01 770325111 ALL STARS HELPING KIDS INC ALLS 4089346980 2901 TASMAN DR NO 218 SANTA CLARA CA 95054 RONALD M LOTT PRESIDENT 4089346980 2016-02-17 1 JOHN KAWAMOTO P00476783 4082877911 2014 2016-08-17 19:52:53Z RONALD M LOTT 2901 TASMAN DR NO 218 SANTA CLARA CA 95054 1408327 0 X WWW.ALLSTARSHELPINGKIDS.ORG X 1992 CA ALL STARS HELPING KIDS (ASHK) PROVIDES GRANTS TO A TARGETED PORTFOLIO OF CHARITABLE ORGANIZATIONS THAT ENHANCE THE LEARNING ENVIRONMENT FOR DISADVANTAGED CHILDREN AND FINANCIAL SUPPORT TO HIGH QUALITY LOCALLY-BASED ORGANIZATIONS. ASHK ALSO HOLDS A SERIES OF FUNDRAISING EVENTS TO RAISE MONEY FOR THE NATIONAL COMMUNITY FUND WHICH POOLS THE RESOURCES OF ATHLETES, INDIVIDUAL DONORS AND CORPORATE PARTNERS INTERESTED IN TRANSFORMING THE LIVES OF DISADVANTAGED CHILDREN. 9 7 12 62 0 0 1133931 926445 0 0 448090 54064 -25596 -454098 1556425 526411 427271 651193 0 0 215298 248342 0 0 107802 214328 345452 856897 1244987 699528 -718576 3557017 2778959 77392 62646 3479625 2716313 X ALL STARS HELPING KIDS (ASHK) INCREASES THE EFFECTIVENESS OF NON-PROFITS WORKING WITH UNDERSERVED YOUTH IN THE BAY AREA BY PROVIDING SEED FUNDING, PROFESSIONAL CONSULTING SERVICES, AND ONE-ON-ONE ORGANIZATIONAL SUPPORT FOR START-UP OR GROWING NON-PROFITS THAT HELP BREAK THE CYCLE OF POVERTY THROUGH EDUCATION, PROVIDE ENRICHING OPPORTUNITIES FOR AT-RISK YOUTH, STRENGTHEN LOW-INCOME FAMILIES, AND MAKE LIFE BRIGHTER FOR INDIVIDUALS FACING LIFE-THREATENING ILLNESSES. 0 0 626107 426193 ASHK HELD A 25TH ANNIVERSARY GALA IN NOVEMBER, 2014 TO CELEBRATE 25 YEARS OF INVESTMENT INTO THE YOUTH OF THE BAY AREA. THIS MILESTONE EVENT RAISED AWARENESS AROUND THE WORK THAT ASHK HAS COMPLETED, AND OUR VISION FOR THE FUTURE. EVENT PROCEEDS SUPPORTED THE ASHK MISSION AS DESCRIBED ON PAGE 2, PART III, LINE 1. 29725 WINNING PLAY$ IS A LIFE SKILLS/FINANCIAL LITERACY PROGRAM WITH BUILT-IN ASSESSMENT TOOLS, CREATED BY RENOWNED FINANCIAL JOURNALIST STACEY TISDALE. THE GOAL IS TO SERVE 1 MILLION STUDENTS OVER A FIVE-YEAR PERIOD. WINNING PLAY$ FOCUSES ON TEACHING FINANCIAL CAPABILITY. IT'S CURRICULUM IS BASED ON PRINCIPLES OF RELEVANCE, AUTHENTICITY, AND SELF-DIRECTED LEARNING, WHICH ARE TANTAMOUNT TO A TRANSFORMATIVE LEARNING EXPERIENCE. 322096 225000 GRANTEE PARTNERSHIPS - ASHK PROVIDES SEED FUNDING, PROFESSIONAL CONSULTING SERVICES, AND ONE-ON-ONE ORGANIZATIONAL SUPPORT FOR START-UP OR GROWING NON-PROFITS WORKING WITH KIDS. CURRENTLY WE ARE WORKING WITH 9 NON-PROFIT ORGANIZATIONS TO ACHIEVE SUSTAINABILITY AND MEANINGFUL RESULTS. 977928 1 1 0 0 0 0 0 0 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 19 0 12 1 0 0 0 0 0 1 1 0 0 0 0 X 9 7 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA NY X VANESSA YAMZON 4089346980 2901 TASMAN DR 218 SANTA CLARA CA 95054 RONALD M LOTT PRESIDENT OF THE BOARD 4.00 X X 0 0 0 KAREN LOTT DIRECTOR 4.00 X 0 0 0 KIWOBA ALLAIRE DIRECTOR 1.00 X 0 0 0 RUTH FLETCHER BOARD CHAIR 1.00 X 0 0 0 JACK RUSSI TREASURER 2.00 X X 0 0 0 BOBBY ZUR DIRECTOR 1.00 X 0 0 0 ISSAC VAUGHN DIRECTOR 1.00 X 0 0 0 PAUL STITCH DIRECTOR 1.00 X 0 0 0 MARK WOODWARD DIRECTOR 1.00 X 0 0 0 MARIO VARGAS EXECUTIVE DIRECTOR 40.00 X 40103 0 8105 40103 0 8105 0 0 0 0 0 573993 352452 926445 52228 52228 24639 22803 1836 1836 1836 405015 573993 859113 -454098 -454098 526411 1836 0 -401870 X 651193 651193 86497 34599 25949 25949 90616 49475 34856 6285 5243 2097 1573 1573 47836 35889 5483 6464 18150 7260 5445 5445 67195 18231 24656 24308 21140 21140 146360 106468 23350 16542 81 81 42 281 -239 21544 9174 6185 6185 36711 31491 695 4525 450 330 120 5834 2334 1750 1750 11142 4564 3289 3289 PRINTING AND REPRODUCTI 10296 9825 12 459 TELEPHONE 6084 2684 1700 1700 SUPPLIES 5973 4757 657 559 SUBSCRIPTIONS 3885 3342 246 297 8715 4264 2180 2271 1244987 977928 159257 107802 1097544 818217 74726 6290 339484 11000 252740 11080 51702 48022 9514 3680 1781491 1927174 1518 1518 3557017 2778959 11410 58164 51500 0 14482 4482 77392 62646 X 1912245 1003290 117380 163023 1450000 1550000 3479625 2716313 3557017 2778959 -718576 -44736 0 X X 0 1 X 1 0 X 1420978 1504218 1466136 1133931 926445 6451708 1420978 1504218 1466136 1133931 926445 6451708 1060627 5391081 30764 32225 34165 40069 52228 189451 6641159 0.81180 0.83490 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 1723888 100000 17599 20722 1820765 1577945 200664 34566 20155 1723888 1404379 228557 32439 22552 1577945 1172016 252382 20019 1404379 1169387 100000 -27356 49208 20807 1172016 1.00000 0 0 51702 48022 3680 0 3680 X 617912 -44736 157376 112640 505272 21139 21139 526411 1381224 157376 157376 1223848 21139 21139 1244987 PART IV, LINE 2B: THE ORGANIZATION SERVES AS AN INTERMEDIARY FOR CONTRIBUTIONS. THE FUNDS WERE COLLECTED AT SPECIAL EVENTS AND ARE TO BE REMITTED TO CHARITABLE ORGANIZATIONS SPECIFIED BY THE ORIGINAL DONOR. THE FUNDS ARE INCLUDED AS CASH ON PART X LINE 1. PART V, LINE 4: PERMANENTLY RESTRICTED NET ASSETS CONSIST OF ASSETS THE USE OF WHICH HAS BEEN RESTRICTED FOR INVESTMENT IN PERPETUITY AS DONOR-RESTRICTED ENDOWMENTS. AS SPECIFIED BY THE DONOR, THE INCOME FROM ENDOWMENTS IS AVAILABLE FOR EITHER GENERAL OPERATIONS OR SPECIFIC PROGRAMS AS ASHK DETERMINES. THE BOARD OF DIRECTORS OF ASHK (THE BOARD) HAS INTERPRETED THE STATE OF CALIFORNIA'S ENACTED VERSION OF THE UPMIFA AS REQUIRING THE PRESERVATION OF THE FAIR VALUE OF THE ORIGINAL GIFT AS OF THE GIFT DATE OF THE DONOR-RESTRICTED ENDOWMENT FUNDS ABSENT EXPLICIT DONOR STIPULATIONS TO THE CONTRARY. AS A RESULT OF THIS INTERPRETATION, ASHK CLASSIFIES AS PERMANENTLY RESTRICTED NET ASSETS; (1) THE ORIGINAL VALUE OF GIFTS DONATED TO THE PERMANENT ENDOWMENT, (2) THE ORIGINAL VALUE OF SUBSEQUENT GIFTS DONATED TO THE PERMANENT ENDOWMENT, AND (3) ADDITIONS TO THE PERMANENT ENDOWMENT IN ACCORDANCE WITH DONOR DIRECTIONS. THE REMAINING PORTION OF THE DONOR-RESTRICTED ENDOWMENT FUND THAT IS NOT CLASSIFIED IN PERMANENTLY RESTRICTED NET ASSETS IS CLASSIFIED AS TEMPORARILY RESTRICTED NET ASSETS UNTIL THOSE AMOUNTS ARE APPROPRIATED FOR EXPENDITURE BY ASHK. PART X, LINE 2: ASHK REVIEWS AND ASSESSES TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN AGAINST MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTES FOR FINANCIAL STATEMENT RECOGNITION. ASHK POLICY FOR EVALUATING UNCERTAIN TAX POSITIONS IS A TWO STEP PROCESS. THE FIRST STEP IS TO EVALUATE THE TAX POSITION FOR RECOGNITION BY DETERMINING IF THE WEIGHT OF AVAILABLE EVIDENCE INDICATES THAT IT IS MORE-LIKELY-THAN-NOT THAT THE POSITION WILL BE SUSTAINED UPON AUDIT, INCLUDING RESOLUTION OF RELATED APPEALS OR LITIGATIONS PROCESSES, IF ANY. THE SECOND STEP IS TO MEASURE THE TAX BENEFIT OR LIABILITY AS THE LARGEST AMOUNT THAT IS MORE THAN 50% LIKELY TO BE REALIZED OR INCURRED UPON SETTLEMENT. ASHK IS EXEMPT FROM TAXATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS GENERALLY NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES, THE TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN HAVE NOT HAD A MATERIAL IMPACT ON THE ASHK'S FINANCIAL STATEMENTS. 25TH ANNIVERSARY GALA 504839 331839 173000 20182 107825 332078 166023 MARCUS ALLEN EVENT 227541 60094 167447 62301 20846 61447 3 246628 182060 64568 2485 18000 67926 979008 573993 405015 84968 107825 370924 295396 859113 -454098 SCHEDULE G, PART II EXPLANATION: THE ORGANIZATION REPORTED GROSS RECEIPTS OF $645,550 AND $182 OF DIRECT EXPENSES RELATED TO THE 25TH ANNIVERSARY GALA ON THEIR 2013 FORM 990 AS A RESULT OF CONTRIBUTIONS AND TICKET SALES COLLECTED IN ADVANCE OF THE EVENT AND RECORDED AS EITHER CONTRIBUTION REVENUE OR DEFERRED REVENUE. THE 25TH ANNIVERSARY GALA GENERATED $1,181,696 OF REVENUE AND EXPENSES OF $673,596 RESULTING IN $508,100 RAISED FROM THE EVENT. 1 50 FUND (SF SB LEGACY INC) 825 BATTERY STREET 3RD FLOOR SAN FRANCISCO CA 94111 463164666 501 (C) (3) 250000 PROGRAM SERVICES ALPHA PUBLIC SCHOOLS PO BOX 21366 SAN JOSE CA 95151 271881962 501 (C) (3) 25000 PROGRAM SERVICES CAMP PHOENIX 39931 PARADA STREET B NEWARK CA 94560 461470903 501 (C) (3) 25000 PROGRAM SERVICES EASTSIDE COLLEGE PREPARATORY SCHOOL 1041 MYRTLE STREET EAST PALO ALTO CA 94303 943187806 501 (C) (3) 25000 PROGRAM SERVICES GAME THEORY ACADEMY 337 17TH ST 214 OAKLAND CA 94611 300500172 501 (C) (3) 25000 PROGRAM SERVICES HORIZONS AT SAN FRANCISCO FRIENDS SCHOOL 250 VALENCIA STREET SAN FRANCISCO CA 94103 943397589 501 (C) (3) 15000 PROGRAM SERVICES MINDFUL LIFE PROJECT 263 S 20TH STREET RICHMOND CA 94804 941156317 501 (C) (3) 30000 PROGRAM SERVICES ONE DEGREE 2370 MARKET STREET STE 162 SAN FRANCISCO CA 94114 364729392 501 (C) (3) 25000 PROGRAM SERVICES SAN FRANCISCO CONSERVATION CORPS 241 5TH STREET SAN FRANCISCO CA 94103 942934014 501 (C) (3) 6000 PROGRAM SERVICES THE LIBERTY FOUNDATION PO BOX 60131 NEW ORLEANS LA 70160 721249256 501 (C) (3) 10000 PROGRAM SERVICES UCLA FOUNDATION PO BOX 7145 PASADENA CA 91109 952250801 501 (C) (3) 50000 PROGRAM SERVICES UCSF BENIOFF CHILDREN'S HOSPITAL 975 4TH STREET SAN FRANCISCO CA 94158 942829914 501 (C) (3) 38000 PROGRAM SERVICES UPWARD ROOTS 270 GRAND AVENUE SUITE 1 OAKLAND CA 94618 452981640 501 (C) (3) 25000 PROGRAM SERVICES WISHBONE 633 BATTERY STREET STE 100 SAN FRANCISCO CA 94133 273354192 501 (C) (3) 25000 PROGRAM SERVICES 14 0 SCHEDULE I PART I LINE 2: THE ALL STARS NATIONAL COMMUNITY FUND POOLS REGIONALLY GENERATED FUNDS WITH CORPORATE AND INDIVIDUAL DONATIONS TO BENEFIT A SELECT GROUP OF HIGH QUALITY NATIONAL NONPROFITS THAT MAKE A SIGNIFICANT IMPACT ON THE K-12 LEARNING ENVIRONMENT. NATIONAL COMMUNITY FUND MEMBERS ARE DRAWN FROM A LIST OF EXISTING BENEFICIARIES AND APPLY FOR GRANTS ON AN INVITE-ONLY BASIS. IN APRIL OF EACH YEAR, ORGANIZATIONS APPLY FOR ONE OF OUR LARGER, INVITE-ONLY PROJECT PARTNER GRANTS AVERAGING $20,000 VIA OUR PROJECT PARTNER APPLICATIONS. THE BOARD REVIEWS PROPOSALS AND ALLOCATES FUNDING IN SEPTEMBER. ASHK ALSO HOLDS A SERIES OF FUNDRAISING EVENTS TO RAISE MONEY FOR THE NATIONAL COMMUNITY FUND, WHICH POOLS THE RESOURCES OF ATHLETES, INDIVIDUAL DONORS AND CORPORATE PARTNERS INTERESTED IN TRANSFORMING THE LIVES OF UNDER RESOURCED CHILDREN. EVERY MONTH ASHK RESPONDS TO LESS COSTLY (BUT STILL PRESSING) NEEDS IN THE COMMUNITY WITH SMALL "HELPING HAND" GRANTS RANGING FROM $250 TO $2,500 WITH A LIMIT OF $7,500 PER QUARTER. THESE ARE TYPICALLY GRANTED TO ORGANIZATIONS THAT ADDRESS NEEDS WITHIN OUR THREE TENANTS: RIGOROUS ACADEMICS, HEALTH AND FITNESS, AND LIFE SKILLS. WE ALSO HAVE AN ADDITIONAL "FOUNDERS FUND" THAT ALLOCATES AN ADDITIONAL $2,500 PER QUARTER. APPLICATIONS ARE REVIEWED WEEKLY EACH MONTH, AND ASHK MAKES EVERY EFFORT TO RESPOND BY THE FOLLOWING MONTH. ORGANIZATIONS MUST SUBMIT THEIR FUNDING REQUEST VIA MAIL OR EMAIL THAT CAPTURES CONTACT INFORMATION, PAST GRANT HISTORY (AS APPLICABLE), MISSION AND VISION, NUMBER SERVED, DESCRIPTION OF WHERE FUNDING WILL BE APPLIED, AMOUNT REQUESTED, AND BASIC FINANCIALS. FOLLOWING SUBMISSION, ORGANIZATIONS WILL BE ASSESSED ACCORDING TO HOW THEY AND THEIR PROJECTS ALIGN WITH ASHK'S MISSION. THE ORGANIZATION'S NEED AND OVERALL IMPACT IS ASSESSED THROUGH SITE VISITS AND ANNUAL REPORTING. 0 0 1 PART I, LINE 32B: THE ORGANIZATION USED AN INVESTMENT MANAGEMENT FIRM TO SELL THE DONATED STOCK. FORM 990, PART VI, SECTION A, LINE 2 TWO MEMBERS OF THE BOARD ARE MARRIED: PRESIDENT RONALD LOTT AND DIRECTOR KAREN LOTT FORM 990, PART VI, SECTION B, LINE 11 THE ORGANIZATION ENGAGES A CPA TO PREPARE THE FORM 990. THE EXECUTIVE DIRECTOR, FINANCE COMMITTEE, AND THE BOARD PRESIDENT REVIEW THE TAX RETURN AND FINANCIAL STATEMENTS AS PREPARED BY THE ACCOUNTING FIRM IN DETAIL. THE BOARD THEN RECEIVES A COPY OF THE RETURN FOR REVIEW BEFORE MAILING. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS REVIEW AND SIGN A CONFLICT OF INTEREST POLICY EACH YEAR. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD FUNCTIONS AS THE COMPENSATION COMMITTEE. THE BOARD ENGAGED AN INDEPENDENT COMPENSATION CONSULTANT TO PERFORM A REASONABLENESS STUDY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION PROVIDES COPIES TO ANY PERSON UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER SERVICES: PROGRAM SERVICE EXPENSES 87,311. MANAGEMENT AND GENERAL EXPENSES 11,800. FUNDRAISING EXPENSES 4,992. TOTAL EXPENSES 104,103. CONSULTING: PROGRAM SERVICE EXPENSES 19,157. MANAGEMENT AND GENERAL EXPENSES 11,550. FUNDRAISING EXPENSES 11,550. TOTAL EXPENSES 42,257. FORM 990, PART XII, LINE 2C THE PROCESS FOR SELECTING AND OVERSEEING THE INDEPENDENT AUDITORS HAS NOT CHANGED IN THE CURRENT YEAR.