2016-05-16T18:16:26-05:00 2015-12-31 455297192 RYAN GUNSAULS & O'DONNELL LLC 5590 E YALE AVE SUITE 201 DENVER CO 80222 990 2015-01-01 200458807 CAPITAL SISTERS INTERNATIONAL INC CAPI 3035269396 227 LAMB LN GOLDEN CO 80401 PATRICIA F HINNEN PRESIDENT 7204273348 2016-05-16 1 ELIZABETH B MOORE CPA MTX P00292689 3037585558 2016-05-16 2015 2016-09-27 15:27:22Z PATRICIA F HINNEN 227 LAMB LN GOLDEN CO 80401 195228 0 X WWW.CAPITALSISTERS.ORG X 2001 CO TO PROVIDE GRANTS, LOANS, AND LOAN GUARANTEES TO ASSIST THE MICROFINANCE INDUSTRY IN MAKING MICRO LOANS TO IMPOVERISHED WOMEN AND TO PROVIDE DONORS AND INVESTORS AN OPPORTUNITY TO MAKE TARGETED INVESTMENTS IN POVERTY ALLEVIATION THROUGH MICROFINANCE. 4 0 4 30 0 0 231063 188563 0 6616 260 49 886 0 232209 195228 13379 20510 0 0 134330 100389 0 0 22863 81867 82314 229576 203213 2633 -7985 316610 368276 205406 264900 111204 103376 TO PROVIDE GRANTS, LOANS, AND LOAN GUARANTEES TO ASSIST THE MICROFINANCE INDUSTRY IN MAKING MICRO LOANS TO IMPOVERISHED WOMEN AND TO PROVIDE DONORS AND INVESTORS AN OPPORTUNITY TO MAKE TARGETED INVESTMENTS IN POVERTY ALLEVIATION THROUGH MICROFINANCE. 0 0 83330 INVESTMENT PROGRAM: RAISE FUNDS FOR MICROFINANCE ORGANIZATIONS WHICH LEND TO IMPOVERISHED WOMEN IN DEVELOPING COUNTRIES. CAPITAL SISTERS INTERNATIONAL MANAGES A SOCIAL INVESTMENT FUND WHICH SELLS $1,000 ZERO-INTEREST BONDS AND LENDS THE PROCEEDS (WITH ZERO INTEREST) TO MICROFINANCE INSTITUTIONS WHOSE MISSIONS ARE ALIGNED WITH THAT OF CAPITAL SISTERS AND WHO SATISFY OUR OTHER LENDING CRITERIA. 30471 6616 EDUCATION AND ADVOCACY PROGRAM: EDUCATE THE PUBLIC AND PRIVATE COMMUNITIES REGARDING THE IMPACT OF MICROFINANCE AND ADVOCATE FOR ENABLING PUBLIC POLICY FOR THE INDUSTRY. 20510 20510 GRANT PROGRAM: PROVIDE GRANTS TO ASSIST THE MICROFINANCE INDUSTRY IN MAKING MICRO LOANS TO IMPOVERISHED WOMEN. 134311 1 1 0 0 0 0 0 0 0 0 1 0 1 0 1 1 0 1 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 3 0 1 4 1 0 0 0 0 0 0 0 0 0 0 X 4 0 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CO X PATRICIA F HINNEN 7204273348 227 LAMB LN GOLDEN CO 80401 PAT COOPER MEMBER AT LARGE 3.00 X 0 0 0 PATRICIA F HINNEN PRESIDENT 40.00 7.00 X X 0 0 0 CINDY LINDSAY SECRETARY 3.00 X X 0 0 0 BRITT HINNEN TREASURER 3.00 X X 0 0 0 SONDRA GREENE CHIEF FINANCIAL OFFICER 40.00 X 58046 0 4436 58046 0 4436 0 0 0 0 0 15000 173563 30731 188563 CONTRACT PROGRAM INCOM 900099 6616 6616 6616 49 49 195228 6616 0 49 X 13630 13630 6880 6880 58047 36379 17766 3902 30104 21363 5061 3680 6021 4209 1333 479 6217 3957 1660 600 7860 414 7446 46485 31599 6191 8695 2115 1077 555 483 1966 1966 2298 1934 2 362 9318 8398 920 438 328 110 2365 2365 PRINTING AND POSTAGE 4342 1035 108 3199 MISCELLANEOUS 2174 905 912 357 DINING 1918 1168 564 186 MEMBERSHIPS 1035 1035 203213 134311 46039 22863 75426 79374 30583 15100 569 2456 3013 2385 2385 438 0 4737 200000 250000 23190 0 316610 368276 13068 26444 63000 73000 127000 162000 2338 3456 205406 264900 X 65777 81145 45427 22231 111204 103376 316610 368276 X -7985 157 0 X 0 1 X 1 0 X 174725 171488 197165 231063 188563 963004 174725 171488 197165 231063 188563 963004 434172 528832 115 103 74 64 49 405 886 886 964295 6616 0.54840 0.49960 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2385 2385 0 0 NOTES RECEIVABLE 250000 C 250000 ACCRUED PAYROLL AND RELATED BENEFITS 3456 3456 X 360553 157 165168 165325 195228 0 195228 368381 165168 165168 203213 0 203213 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION. THE ORGANIZATION IS, HOWEVER, SUBJECT TO INCOME TAX ON ANY UNRELATED BUSINESS INCOME. THE ORGANIZATION HAS ADOPTED THE PROVISIONS OF ASC 740, "INCOME TAXES." IN DETERMINING THE RECOGNITION OF UNCERTAIN TAX POSITIONS, THE ORGANIZATION APPLIES A MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AND DETERMINES THE MEASUREMENT OF UNCERTAIN TAX POSITIONS CONSIDERING THE AMOUNTS AND PROBABILITIES OF THE OUTCOMES THAT COULD BE REALIZED UPON ULTIMATE SETTLEMENT WITH TAXING AUTHORITIES. THE ORGANIZATION ANALYZED ITS TAX POSITIONS TAKEN ON ITS FEDERAL TAX RETURNS FOR THE OPEN TAX YEARS 2012 THROUGH 2014. BASED ON OUR ANALYSIS, THE ORGANIZATION DETERMINED THAT THERE WERE NO UNCERTAIN TAX POSITIONS AND THAT THE ORGANIZATION SHOULD PREVAIL UPON EXAMINATION BY THE TAXING AUTHORITIES. 1 0 0 0 0 0 0 0 0 0 EAST ASIA/PACIFIC PROGRAM SUPPORT 6880 WIRE N/A N/A 0 0 0 0 0 0 FORM 990, SCHEDULE F, PART I, LINE 2 THE ORGANIZATION PRIMARILY MAKES GRANTS TO CHARITABLE ORGANIZATIONS THAT HAVE BEEN DETERMINED TO BE EXEMPT UNDER 501(C)(3) OR ORGANIZATIONS IN FOREIGN COUNTRIES THAT OPERATE ON A SIMILAR NONPROFIT BASIS AND THAT SUPPORT CAPITAL SISTERS INTERNATIONAL'S EXEMPT PURPOSES. 0 THE FRIENDSHIP BRIDGE 405 URBAN STREET SUITE 140 LAKEWOOD CO 80228 841141078 7000 NON-PROFIT ORGANIZATION SUPPORT PATRICIA F BRITT HINNEN DIRECTORS, FAMILY OF 2 DIRECTORS/OFFICERS SEE PART V X 4000 4000 0 0 0 CINDY LINDSAY DIRECTOR, OFFICER SEE PART V X 26000 26000 0 0 0 SONDRA GREENE OFFICER, STAFF SEE PART V X 5000 5000 0 0 0 PAT COOPER DIRECTOR SEE PART V X 1000 1000 0 0 0 STEPHEN SHEAFOR FAMILY OF DIRECTOR/OFFICER SEE PART V X 25000 25000 0 0 0 DANE HINNEN FAMILY OF DIRECTOR/OFFICER SEE PART V X 1000 1000 0 0 0 BETH HINNEN FAMILY OF DIRECTOR/OFFICER SEE PART V X 5000 5000 0 0 0 TERI SCHWARTZ DIRECTOR, OFFICER SEE PART V X 1000 1000 0 0 0 STEPHANIE BOYLES DIRECTOR, OFFICER SEE PART V X 5000 5000 0 0 0 73000 SUPPLEMENTAL INFORMATION EACH OF THE REPORTED TRANSACTIONS IS THE PURCHASE OF ZERO-INTEREST BONDS ISSUED BY THE ORGANIZATION FOR THE PURPOSE OF FUNDING ITS CORE MISSION OF MAKING LOANS TO MICROFINANCE ORGANIZATIONS. ALL BONDS ISSUED HOLD THE SAME TERMS AND THE DIRECTORS AND OFFICERS HAVE NO RIGHTS OR BENEFITS THAT DIFFER FROM ANY OTHER INVESTORS. THE ORGANIZATION CONSIDERS IT DESIRABLE FOR ITS OFFICERS AND DIRECTORS TO PURCHASE THE BONDS AS A SIGN OF CONFIDENCE IN ITS INVESTMENT PROGRAM. FORM 990, SCHEDULE L, PART II, COLUMN (B) STEPHEN SHEAFOR IS A FAMILY MEMBER OF A DIRECTOR/OFFICER OF THE ORGANIZATION. HE IS ALSO AN ADVISOR TO THE ORGANIZATION. DANE HINNEN IS A FAMILY MEMBER OF TWO DIRECTORS/OFFICERS OF THE ORGANIZATION. BETH HINNEN IS A FAMILY MEMBER OF TWO DIRECTORS/OFFICERS OF THE ORGANIZATION. X 9 30731 MARKET VALUE 0 0 0 FORM 990, PART 1, LINE 4 TWO OF THE FOUR DIRECTORS WOULD BE CONSIDERED INDEPENDENT IF NOT FOR THEIR PURCHASE OF ZERO-INTEREST BONDS ISSUED BY THE ORGANIZATION FOR THE PURPOSE OF FUNDING ITS CORE MISSION OF MAKING MICRO LOANS TO MICROFINANCE ORGANIZATIONS. FORM 990, PART IV, LINE 26 EACH OF THE REPORTED TRANSACTIONS IS THE PURCHASE OF ZERO-INTEREST BONDS ISSUED BY THE ORGANIZATION FOR THE PURPOSE OF FUNDING ITS CORE MISSION OF MAKING LOANS TO MICROFINANCE ORGANIZATIONS. ALL BONDS ISSUED HOLD THE SAME TERMS AND THE DIRECTORS AND OFFICERS HAVE NO RIGHTS OR BENEFITS THAT DIFFER FROM ANY OTHER INVESTORS. THE ORGANIZATION CONSIDERS IT DESIREABLE FOR ITS OFFICERS AND DIRECTORS TO PURCHASE BONDS AS A SIGN OF CONFIDENCE IN ITS INVESTMENT PROGRAM. FORM 990, PART VI, SECTION A, LINE 2 PATRICIA FOLEY HINNEN, PRESIDENT, IS MARRIED TO BRITT HINNEN, TREASURER. NEITHER INDIVIDUAL RECEIVES COMPENSATION FROM THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11 A THIRD PARTY ACCOUNTING FIRM PREPARES THE DRAFT 990, WHICH IS THEN REVIEWED BY MANAGEMENT. THE FINAL DRAFT 990 IS SUBMITTED TO THE BOARD FOR REVIEW AND COMMENT (AND REVISED IF NECESSARY) PRIOR TO SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED PERIODICALLY BY THE BOARD AND COMPLIANCE FORMS ARE SUBMITTED ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION'S CEO WORKS ON A PRO BONO BASIS BUT HER NOTIONAL SALARY WAS DEVELOPED AND APPROVED BY THE INDEPENDENT DIRECTORS OF THE BOARD AND BASED ON COMPARABLE INDUSTRY DATA. THE ORGANIZATION'S CHIEF FINANCIAL OFFICER IS A MEMBER OF STAFF AND HER SALARY WAS DEVELOPED BY AN INDEPENDENT HIRING COMMITTEE AND APPROVED BY THE BOARD OF DIRECTORS. THE ORGANIZATION HAS NO EMPLOYEES WHO WOULD BE CLASSIFIED AS KEY EMPLOYEES BASED ON SALARY LEVEL. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTING: PROGRAM SERVICE EXPENSES 14,500. MANAGEMENT AND GENERAL EXPENSES 500. FUNDRAISING EXPENSES 2,083. TOTAL EXPENSES 17,083. CONTRACT LABOR: PROGRAM SERVICE EXPENSES 17,099. MANAGEMENT AND GENERAL EXPENSES 5,691. FUNDRAISING EXPENSES 6,612. TOTAL EXPENSES 29,402. FORM 990, PART XI CAPITAL FRIENDS INTERNATIONAL. INC. IS THE SUPPORTING ORGANIZATION FOR CAPITAL SISTERS INTERNATIONAL, INC., AND ITS SOLE PURPOSE IS TO RAISE FUNDS FOR CAPITAL SISTERS. CAPITAL SISTERS CONTROLS CAPITAL FRIENDS AND AS SUCH IT NORMALLY REPORTS THE FINANCIAL ACCOUNTS OF THE TWO ORGANIZATIONS ON A COMBINED BASIS. AT THE END OF 2015 CAPITAL FRIENDS HAD $77,604 OF NET ASSETS. CAPITAL FRIENDS INTERNATIONAL INC 227 LAMB LN GOLDEN CO 80401 202224943 SUPPORT CAPITAL SISTERS INTERNATIONAL, INC. CO 501(C)(3) 11 - TYPE 1 1 0 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 1 0 0 CAPITAL FRIENDS INTERNATIONAL INC C 15000 CASH