2016-06-24T11:00:10-05:00 2015-12-31 350921680 CROWE HORWATH LLP 400 Capitol Mall Suite 1400 Sacramento CA 958144434 990 2015-01-01 954714047 HALF THE SKY FOUNDATION HALF 5105253377 715 HEARST AVENUE 200 BERKELEY CA 94710 JENNY BOWEN CEO 2016-06-16 true John Woodhull P01305268 9164411000 2015 2016-09-27 15:27:22Z OneSky JENNY BOWEN 715 HEARST AVENUE BERKELEY CA 94710 6628382 false X WWW.HALFTHESKY.ORG X 1998 CA Half The Sky believes in the vast potential hidden in our world's most vulnerable children. We create and implement simple, replicable early learning programs that provide nurturing, responsive care, transforming the lives of thousands of at-risk children every day and ensuring that those most in need have a second chance at childhood 10 9 20 70 0 0 6968153 6619121 0 1910 1849 11512 -4761 6981575 6616209 0 0 2415062 2691978 0 387914 3642866 3930319 6057928 6622297 923647 -6088 3565607 3433803 683799 558083 2881808 2875720 X Half The Sky believes in the vast potential hidden in our world's most vulnerable children. We create and implement simple, replicable early learning programs that provide nurturing, responsive care, transforming the lives of thousands of at-risk children every day and ensuring that those most in need have a second chance at childhood. true false 2553595 0 0 National Training Plan (Rainbow Program): In October 2011, Half the Sky began its National Training Plan (in China, called the Rainbow Program) that is enabling Half the Sky to eventually train every caregiver in the country and thereby help the Chinese raise the standards of care for its entire child welfare system. Our trainings include lectures, group discussions, reflection, problem solving, and guided hands-on practice with children. For our secondary trainings, we assess the needs of each institution and tailor our on-site training to those needs. Thanks to our National Training Plan, our seasoned network of 46 Child Development Experts and Senior Trainers reach out to child welfare workers and administrators across China, offering workshops, hands-on support, guidance, and mentoring nationwide. As of December 31, 2015, Half the Sky had trained a total of 10,986 caregivers from 679 welfare centers. 1946521 0 0 Model Children's Centers: To date, Half the Sky's four programs located in government-run orphanages have provided nurturing and educational opportunities for over 75,000 orphaned children. Half the Sky is now in the process of consolidating its program operations at 26 regional Model Centers across China. As of 12/31/2015 Half the Sky: * Employed 465 nannies and assistants in its Infant Nurture program to cuddle, love and provide 1,550 orphaned infants (0-3 years) the physical and emotional stimulation essential for healthy development; * Employed 262 teachers in its Preschool program who use a unique and progressive curriculum that blends principles of the Reggie Emilio approach to early childhood education with contemporary Chinese teaching methods and is designed not only to prepare the 1,089 children (4-7 years) to succeed in Chinese schools, but also to help facilitate healthy emotional, physical and cognitive development by developing the "whole child"; * Supported 877 children in 213 foster families through its Family Village program, partnering with local governments to renovate apartments nearby or adjacent to orphanages, provide furnishings, a stipend and ongoing training for foster parents; * Provided individualized learning opportunities and mentoring for 312 Youth who remain in institutions, including tutoring prior to entrance exams, tuition to vocational schools and universities, funds for music, dance, computer or art classes, and tutors for learning a second language. 1237157 0 0 Village Programs: In 2015, Half the Sky launched its newest village programs for left-behind children in rural China. In rural China today, more than 61 million children of migrant workers are left behind in the care of grandparents or relatives who are struggling to simply keep them fed; 23 million of those children are under seven years old. Half the Sky's Village Model programs are designed to mitigate the damage to children 0-6 who are left without nurturing, responsive care during their most critical early years. Like all of our programs, our Village Model programs are designed to be scalable and sustainable. These programs include Family Skills in which parenting skills and responsive care training is delivered to primary caregivers through group trainings; Early Childhood Development Centers that provide a child-centered curriculum that emphasizes using responsive care to improve cognitive, social, and emotional development as well as school readiness; and Community Engagement that is geared toward strengthening now disintegrating rural communities and providing a nurturing home for young children despite parental absence by offering trainer-facilitated village gatherings, monthly community projects and cooperative childcare to give weary primary caregivers respite. Ye County Village Programs In April 2015, we launched pilot Village Model programs for left-behind children across China in Ye County, Henan province. For our Family Skills program in Ye County, we hired 54 family mentors and 2 family specialists in 12 villages, reaching 691 children; for our Preschool program in Ye County, we hired 21 preschool teachers and 1 preschool specialist in 4 villages, reaching 209 children. 33522 0 0 CHINA CARE PROGRAM: THE FOUNDATION PROVIDES MEDICAL CARE AND NURTURING PRE- AND POST-OPERATIVE CARE AT THE CHINA CARE HOME (CCH) IN BEIJING. 33522 5770795 true true false false false false false false false false true false false true true true false true false true true false false false true false false false false true false false false false false false true false false false false false false true true true false false true 2 0 true 20 true false true CH HK UK false false false true true false false false false X 10 9 false false false false false false false true true false false true true true true true true true true false AL AK AZ AR CA CO CT FL GA IL KS KY LA ME MD MA NH NJ NM NY NC OH OK OR PA RI SC TN UT VA WA WV WI X X JENNY BOWEN 5105253377 715 HEARST AVENUE SUITE 200 BERKELEY CA 94710 Tim Huxley Secretary - Partial Year 5.0 1.0 X X 0 0 0 Jenny Bowen CEO 40.0 2.0 X X 305000 0 13934 Dana Johnson Secretary - Partial Year 5.0 0.0 X X 0 0 0 Gaetano Russo Chairman 5.0 1.0 X X 0 0 0 F Chapman Taylor Director 5.0 0.0 X 0 0 0 Randy Belcher Director 5.0 0.0 X 0 0 0 Stephen Chipman Director 5.0 0.0 X 0 0 0 Matt Dalio Director 5.0 0.0 X 0 0 0 Joe Longo Director - Partial Year 5.0 0.0 X 0 0 0 Melissa Ma Director 5.0 0.0 X 0 0 0 Zhenyao Wang Director 10.0 0.0 X 35181 0 0 Laura Hui Director 5.0 0.0 X 0 0 0 Peter Bennett Director 5.0 0.0 X 0 0 0 Janice N Cotton Chief Program Officer 40.0 0.0 X 114531 0 3436 Carol Kemble Chief of Global Partnerships 40.0 0.0 X 118000 0 16019 Sandy Wang Chief Technology Officer 40.0 0.0 X 114736 0 2835 Cindy Lin China Philanthropy Officer 40.0 0.0 X 422203 0 7950 Richard Bowen Director,Strategic Initiatives 40.0 0.0 X 106090 0 23898 1215741 0 68072 6 false true false 0 37712 167828 6413581 15167 6619121 0 0 0 0 0 1849 1849 0 0 0 0 3584 167828 10961 -7377 -7377 3828 1212 2616 2616 0 0 0 0 0 6616209 0 0 -2912 354115 194648 119600 39867 106090 106090 1770173 1438639 113488 218046 40922 32574 3261 5087 235365 216116 22371 -3122 185313 153405 14265 17643 2979 2979 65407 2907 62500 203600 203600 0 0 45558 5120 13332 27106 36325 18903 17422 123314 53928 69386 214604 155296 23316 35992 9040 9040 8172 8172 22122 4856 15522 1744 Nannies, Teachers and Supervisors 2299529 2299529 Center Construction 203553 203553 Youth Stipends, Tuition & Workshop 39558 39558 Training programs and materials 460808 460808 195750 164053 3568 28129 6622297 5770795 463588 387914 1861630 2217223 354647 270875 0 300000 38452 8012 0 0 62065 64632 82383 85504 188073 173194 13332 14879 0 0 1153098 472678 3565607 3433803 183799 308083 500000 250000 683799 558083 X 353346 862225 2528462 2013495 2881808 2875720 3565607 3433803 -6088 0 X false true X true false X 7571771 7949773 7276830 6968153 6619121 36385648 0 0 7571771 7949773 7276830 6968153 6619121 36385648 7319720 29065928 11279 3836 2967 1910 1849 21841 0 47865 99530 49102 20822 7412 224731 36632220 0 0.7935 0.8183 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - FUNDRAISING INCOME, COLUMN A - 30852.0, COLUMN B - 49906.0, COLUMN C - 35540.0, COLUMN D - 5248.0, COLUMN E - 3584.0, COLUMN F - 125130.0; DESCRIPTION - SALES OF INVENTORY, COLUMN A - 17013.0, COLUMN B - 49624.0, COLUMN C - 13562.0, COLUMN D - 15574.0, COLUMN E - 3828.0, COLUMN F - 99601.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 159844 147972 11872 28229 25222 3007 14879 Undeposited Funds 347887 Deposits 37386 Due from Half the Sky UK 87405 472678 Deferred Rent Liability Amount due to Half the Sky HK 250000 250000 X Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Foundation has been recognized as an organization exempt from tax pursuant to Internal Revenue Code Section 501(c)(3) and classified by the Internal Revenue Service as other than a private foundation, and has been recognized by the California Franchise Tax Board as exempt from California franchise taxes under Revenue and Taxation Code Section 23701(d). Asia Ltd. has been granted tax exempt status by the Hong Kong Inland Revenue Department. UK Ltd. has been granted tax exempt status by UK HM Revenue & Customs. The Foundation is also qualified as a charitable fund ("ANBI"') in the Netherlands for tax purposes. Current accounting standards require the Foundation to disclose the amount of potential benefit or obligation to be realized as a result of an examination performed by a taxing authority. For the years ended December 31, 2015 and 2014, management has determined that the Foundation does not have any tax positions that result in any uncertainties regarding the possible impact on the Foundation's financial statements. The Foundation is no longer subject to examination by taxing authorities for years before 2008. The Foundation does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. The Foundation recognizes interest and/or penalties related to income tax matters in income tax expense. The Foundation did not have any amounts accrued for interest and penalties at December 31, 2015 and 2014. East Asia and the Pacific 1 27 Program Services Operates programs in state-run orphanages as well as in China's rural area 3728519 1 27 0 0 1 27 3728519 0 3728519 false false true false false false Gala Dinner 2015 (US part) 99693 96109 3584 3933 Chicago Event 2015 71719 71719 0 4351 2677 0 171412 167828 3584 4351 2677 3933 10961 -7377 X false true X X X false false false false false false false false false Jenny Bowen CEO 255000 0 50000 0 0 0 7950 0 5984 0 318934 0 0 0 Cindy Lin China Philanthropy Officer 236340 0 0 0 185863 0 7950 0 0 0 430153 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use The organization provided a housing allowance to Chief Philanthropy Officer for the China office location. Her allowance is not compensated in US dollars and is subject to taxation in the US since she is a US citizen. Her compensation is approved by the board of directors of the organization. Schedule J, Part I, Line 1b Written policy regarding payment or reimbursement of expenses A written policy is not in place at this time for the housing allowance that is provided to the one employee located in China. This benefit is solely provided to this one individual at this time and her compensation is approved by the board of directors of the organization. RICHARD BOWEN HUSBAND OF CEO 106090 COMPENSATION AS AN EMPLOYEE - DIRECTOR,STRATEGIC INITIATIVES false Form 990, Part III, Line 2 New program services In 2015, Foundation launched its newest village programs for left-behind children in rural China. Foundation's Village Model programs are designed to mitigate the damage to children 0-6 who are left without nurturing, responsive care during their most critical early years. Form 990, Part III, Line 4d Description of other program services (Expenses $ 33,522 including grants of $ 0)(Revenue $ 0) CHINA CARE PROGRAM: THE FOUNDATION PROVIDES MEDICAL CARE AND NURTURING PRE- AND POST-OPERATIVE CARE AT THE CHINA CARE HOME (CCH) IN BEIJING. Form 990, Part VI, Line 11b Review of form 990 by governing body Half the Sky Foundation staff gathers the required tax information necessary to complete the return and prepares the initial draft. The accounting firm reviews the initial draft with the finance team. Recommended changes are reflected in the final return and then sent to the board of directors before the final 990 is filed with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy All new and existing board members and officers are required to update the conflict of interest form annually. These are reviewed by the board as well as the executive director. If a conflict of interest exists, the director shall leave the meeting while the transaction is discussed and shall not vote on the issue. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE BOARD MEMBERS CONDUCT AN ANNUAL REVIEW BY INTERVIEWING BOARD AND DIRECT REPORTS. THE BASIS FOR SALARY COMPENSATION IS DERIVED FROM TWO SOURCES: CENTER FOR NONPROFIT MANAGEMENT COMPENSATION & BENEFITS SURVEY AND CHARITY NAVIGATOR OR CHRONICLE OF PHILANTHROPY SURVEYS. AFTER THE BOARD VOTES ON THE RECOMMENDATIONS MADE BY THE COMPENSATION COMMITTEE, THE COMMITTEE MEETS WITH THE EMPLOYEE, SHARES THE REVIEW AND CONVEYS THE BOARD-APPROVED COMPENSATION FOR THE UPCOMING YEAR. THIS PROCESS WAS LAST DONE IN DECEMBER 2015. Form 990, Part VI, Line 15b Process to establish compensation of other employees Using the same process as described in the narrative for Part VI, line 15a. Form 990, Part VI, Line 19 Required documents available to the public THE FINANCIAL STATEMENTS AND THE FORM 990 ARE POSTED ON Half the Sky Foundation's WEBSITE, WHILE THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. HALF THE SKY FOUNDATION (ASIA) LIMITED RM 2703 27 FL SHUN FENG INTL 182 Queens Road East WAN CHAI HK FUNDRAISING HK HTS true HALF THE SKY FOUNDATION (UK) LIMITED 20-22 BEDFORD ROW LONDON UK WC1R 4JS FUNDRAISING UK HTS true false false false false false false false false false false false false false false true false false false true Half the Sky Foundation Asia Ltd O 430238 Cost Half the Sky Foundation Asia Ltd S 1485000 Cost Half the Sky Foundation UK Ltd S 299067 Cost