2016-06-07T13:47:57-05:00 2015-12-31 410746749 CLIFTONLARSONALLEN LLP 1301 W 22ND ST STE 1100 OAK BROOK IL 60523 990 2015-01-01 651229309 FRIENDS OF THE ORPHANS D/B/A NPH-USA FRIE 3123867499 134 N LASALLE STREET NO 500 CHICAGO IL 60602 A FRANK DONAGHUE CEO 3123867499 2016-05-26 1 GREGORY S ADAMS P00095597 6305738600 2015 2016-12-15 16:53:06Z A FRANK DONAGHUE 134 N LASALLE STREET NO 500 CHICAGO IL 60602 17335020 0 X FRIENDSOFTHEORPHANS.ORG X 2004 IL WE ARE DEDICATED TO TRANSFORMING THE LIVES OF ORPHANED, ABANDONED AND DISADVANTAGED CHILDREN. 13 13 42 809 0 0 16543695 16739356 0 0 6154 3625 -419811 -20287 16130038 16722694 12302439 11065366 0 0 2657446 2500171 104767 384614 1941319 1379875 1677082 16444527 15627233 -314489 1095461 6355752 7171699 638638 585878 5717114 6585821 SEE SCHEDULE O 0 0 12064003 11065366 THE ORGANIZATION IS DEDICATED TO THE MISSION OF RAISING AND TRANSFORMING THE LIVES OF ORPHANED, ABANDONED AND DISADVANTAGED CHILDREN IN NINE LATIN AMERICA AND CARIBBEAN COUNTRIES THROUGH SUPPORT OF NUESTROS PEQUENOS HERMANOS AND INCREASING PUBLIC AWARENESS OF THEIR PLIGHT. 12064003 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 1 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 57 0 42 1 0 0 0 0 0 1 1 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 AK AL AZ AR CA CO CT DC FL GA HI IL KS KY ME MD MA MI MN MS NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI DE LA X X X TODD SCHULTZ 3123867499 134 N LASALLE STREET 500 CHICAGO IL 606021036 M CHARLES SWOPE CHAIR 2.00 X X 0 0 0 NESTOR JARAMILLO JR VICE-CHAIR 2.00 X X 0 0 0 JOHN DEINHART SECRETARY 2.00 X X 0 0 0 MAX MACCOBY DIRECTOR 2.00 X 0 0 0 TINA WELLS DIRECTOR 2.00 X 0 0 0 MIGUEL VENEGAS DIRECTOR 2.00 X 0 0 0 MARNIX GUILLAUME TREASURER 2.00 X X 0 0 0 JOHN SHINSKY AT-LARGE 2.00 X 0 0 0 JOHN IBERLE DIRECTOR 2.00 X 0 0 0 NELLIE JOHNSON AT-LARGE 2.00 X 0 0 0 MARIA LAMAS SHOJAEE DIRECTOR 2.00 X 0 0 0 JOHN PRICE DIRECTOR 2.00 X 0 0 0 FRANK CASCANTE DIRECTOR 2.00 X 0 0 0 TODD SCHULTZ CFO & COO 40.00 X 170000 0 12009 FRANK DONAGHUE PRESIDENT & CEO 40.00 X 222500 0 12850 CHRISTIAN DELGADO DIRECTOR OF FINANCE AND OPERATIONS 40.00 X 129236 0 13501 KATIE HULTQUIST REGIONAL DIRECTOR 40.00 X 107120 0 6050 CHARLES ALLWORTH REGIONAL DIRECTOR 40.00 X 118378 0 11490 MOLLY BOYUM REGIONAL DIRECTOR 40.00 X 103644 0 10505 JENNEFER RAYNO INITIATIVE DIRECTOR 40.00 X 114435 0 6803 965313 0 73208 7 0 1 0 COMMUNITY COUNSELLING SERVICE CO LLC 115 N WACKER DRIVE - SUITE 1790 CHICAGO IL 60606 FUNDRAISING & DEVELOPMENT CONSULTING 256889 FAIRCOM NEW YORK INC 12 WEST 27TH STREET 13TH FLOOR NEW YORK NY 10001 FUNDRAISING CONSULTING 127725 2 1610731 576000 14552625 1724909 16739356 3830 3830 108760 108965 -205 -205 -205 463074 1610731 503361 -40287 -40287 MISCELLANEOUS INCOME 561000 20000 20000 20000 16722694 20000 0 -36662 11065366 11065366 417359 125208 11829 280322 1703758 426470 644249 633039 46855 11965 16053 18837 157645 38862 58287 60496 174554 45316 54573 74665 79158 79158 18675 18675 384614 384614 738 738 161733 27204 82949 51580 2371 2371 125852 37691 62691 25470 279185 56036 88765 134384 248231 229885 18346 16911 16911 27629 27629 BANK AND CREDIT CARD FE 133628 4965 128663 BAD DEBT EXPENSE 117735 117735 EMPLOYEE SEARCH & RELOC 96847 96847 PROGRAM EDUCATION AND M 85279 85279 283110 221511 61599 15627233 12064003 1621911 1941319 3100044 4214613 208258 78585 51916 38264 313270 158664 73983 154606 131484 120028 2790067 2565603 6355752 7171699 553758 569168 84880 16710 638638 585878 X 2750625 3973267 245757 116085 2720732 2496469 5717114 6585821 6355752 7171699 X 1095461 -2491 -224263 X X 0 1 X 1 0 X 14497177 17719084 14636321 16543695 16739356 80135633 14497177 17719084 14636321 16543695 16739356 80135633 2863004 77272629 23599 8032 6855 6154 3830 48470 10722 275839 53736 5479 20000 365776 80549879 0.95930 0.98510 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2720732 -224263 2496469 2803116 -82384 2720732 2638866 164250 2803116 2517493 121373 2638866 2710938 -193445 2517493 1.00000 1 1 1 313270 158664 154606 154606 OTHER CURRENT ASSETS 31634 BENEFICIAL INTEREST IN PERPETUAL TRUST 2496469 BENEFICIAL INTEREST IN LAND TRUST 37500 2565603 DUE TO FATHER WASSON LEGACY ENDOWMENT, INC. #91-2005679 16710 16710 X 16999301 -2491 -224263 -226754 17226055 -503361 -503361 16722694 16130594 503361 503361 15627233 0 15627233 PART V, LINE 4: THE ARIZONA IRREVOCABLE ENDOWMENT TRUST FUND WAS ESTABLISHED TO GENERATE INCOME FOR THE BENEFIT OF THE NUESTROS PEQUENOS HERMANOS (NPH) ORPHANAGE IN CUERNAVACA, MEXICO AREAS SERVED BY NPH MEXICO OR NEEDY CHILDREN IN OTHER AREAS OF THE WORLD. THE PROCTOR TRUST WAS ESTABLISHED TO GENERATE INCOME FOR THE ORGANIZATION'S PROGRAM SERVICES. PART X, LINE 2: THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM PAYING CORPORATE FEDERAL INCOME TAX UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE. IT HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER THE INTERNAL REVENUE CODE AND CHARITABLE CONTRIBUTIONS BY DONORS ARE TAX DEDUCTIBLE. THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS AND DETERMINED IT HAS NO UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2015 OR 2014. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF TRUSTS -224,263. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES -503,361. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 503,361. X X X X X 1 COMMUNITY COUNSELLING SERVICE CO LLC 115 N WACKER DRIVE - SUITE 1790 CHICAGO IL 60606 TRAINING, PROSPECT IDENTIFICATION, STRATEGY, BENCHMARKING 0 0 256889 -256889 FAIRCOM NEW YORK INC 12 WEST 27TH STREET 13TH FLOOR NEW YORK NY 10001 FUNDRAISING CONSULTING 0 0 127725 -127725 384614 -384614 AL AK AR CA CO CT DC FL GA HI IL KS KY LA ME MD MA MI MN MS NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI MO GALA EVENT 1113398 715838 397560 195634 LUNCHEON EVENT FUNDRAISER 2 285911 283967 1944 136976 4 674496 610926 63570 170751 2073805 1610731 463074 503361 503361 -40287 SCHEDULE G, PART I, LINE 2B, COLUMN (V) THE FUNDRAISER, COMMUNITY COUNSELLING SERVICE CO., LLC, WAS ENGAGED FOR A TOTAL FEE OF $198,000 (SUBSEQUENTLY INCREASED) TO BE PAID IN MONTHLY INSTALLMENTS OF $33,000 BEGINNING IN AUGUST OF 2015. THE FUNDRAISER, FAIRCOM NEW YORK, INC. WAS ENGAGED FOR AN ANNUAL FEE OF $48,000 TO BE PAID IN MONTHLY INSTALLMENTS OF $4,000. SERVICES PROVIDED BY BOTH FUNDRAISERS WERE OF A CONSULTING NATURE AND INCLUDED PROVISION OF DIRECTION AND MENTORSHIP TO DEVELOPMENT STAFF; DIRECTION OF COMPLETION OF ANNUAL FUNDRAISING PLANS FOR EACH REGION; DEVELOPMENT OF STRATEGIES, METRICS, AND FOUNDATIONAL METHODOLOGIES TO ENHANCE DEVELOPMENT OPERATIONS; DEVELOPMENT OF BOARDS AS FUNDRAISING BODIES; OPTIMIZATION OF DONOR AND MISSION TRIPS; PROVISION OF FRAMEWORK FOR FILLING STRATEGIC DEVELOPMENT POSITIONS; YEARLY STRATEGIC PLANNING AND CONSULTING; MARKETING STRATEGIES TO INTEGRATE OFFLINE AND ONLINE RESEARCH; CAMPAIGN MANAGEMENT AND OBJECTIVE SETTING; PLANNING AND BUDGETING COLLABORATION; AND VARIOUS OTHER FUNDRAISING CONSULTATION SERVICES. SERVICES WERE NOT PROVIDED FOR ANY SPECIFIC FUNDRAISING CAMPAIGN AND, CONSEQUENTLY, THERE WERE NO GROSS RECEIPTS CONNECTED TO THE SERVICES PROVIDED. ANY FUNDRAISER PROJECT RELATED EXPENSES INCLUDING BUT NOT LIMITED TO PROJECT RELATED TRAVEL, LODGING, OFFICE, PRINTING, COURIER AND OTHER RELATED ANCILLARY COSTS WERE BILLED IN ADDITION TO THE PROFESSIONAL SERVICE FEES. FOR THE YEAR 2015, COMMUNITY COUNSELLING SERVICE CO, LLC WAS PAID A TOTAL OF $255,000 IN PROFESSIONAL FEES AND WAS REIMBURSED FOR RELATED EXPENSES INCURRED OF $1,889. FAIRCOM NEW YORK, INC. WAS PAID A TOTAL OF $48,000 IN PROFESSIONAL FEES AND WAS REIMBURSED FOR RELATED EXPENSES INCURRED OF $79,725. 1 NUESTROS PEQUENOS HERMANOS 8618 WESTWOOD CENTER DRIVE VIENNA VA 22182 205905144 501(C)(3) 9340457 281285 FMV MEDICINE AND MEDICAL SUPPLIES SUPPORT ORPHANED AND DISADVANTAGED CHILDREN CHILDREN'S HUNGER FUND 17451 PALMER BLVD HOMEWOOD IL 60430 954335462 501(C)(3) 0 1115660 FMV MEDICINE AND MEDICAL SUPPLIES SUPPORT ORPHANED AND DISADVANTAGED CHILDREN CHRISTIAN AID MINISTRIES PO BOX 360 BERLIN OH 44610 341344364 501(C)(3) 0 327964 FMV MEDICINE AND MEDICAL SUPPLIES SUPPORT ORPHANED AND DISADVANTAGED CHILDREN 3 0 PART I, LINE 2: FRIENDS SUPPORTS THE ANNUAL OPERATING BUDGETS AND SPECIAL PROJECTS OF THE NINE HOMES WHICH OPERATE UNDER THE UMBRELLA OF NUESTROS PEQUENOS HERMANOS INTERNATIONAL (NPHI) AND ORGANIZED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. FRIENDS AND NPHI HAVE SIGNED AN AFFILIATION AGREEMENT WHICH FORMALIZES THEIR MUTUAL UNDERSTANDING AND COMMITMENT. IN ADDITION, OUR CFO SITS ON THE NPH FINANCE COMMITTEE AND REVIEWS THE PROPOSED BUDGETS AND MONTHLY RESULTS OF EACH HOME. THESE REVIEWS INCLUDE, IF REQUESTED, A DETAILED DESCRIPTION OF USES OF GRANT MONEY. X X X 0 0 0 0 0 0 0 0 0 TODD SCHULTZ CFO & COO 150000 0 20000 0 0 0 4940 0 7069 0 182009 0 0 0 FRANK DONAGHUE PRESIDENT & CEO 200000 0 22500 0 0 0 0 0 12850 0 235350 0 0 0 X 15 1724909 FMV 0 1 0 FORM 990, PART VI, SECTION B, LINE 11 THE AUDIT COMMITTEE REVIEWS THE FORM 990 PER THE BOARD OF DIRECTORS' INSTRUCTION. SUBSEQUENT TO THIS REVIEW, THE FORM 990 IS SENT TO THE BOARD OF DIRECTORS, AND MANAGEMENT AND THE AUDIT COMMITEE RESPOND TO BOARD OF DIRECTORS' QUESTIONS AND RESOLVE ALL ISSUES PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST DISCLOSURE FORMS ARE COMPLETED BY ALL BOARD MEMBERS ANNUALLY, AND ARE REVIEWED AND SIGNED BY THE BOARD CHAIR. CONFLICTS OF INTEREST DISCLOSURE FORMS ARE ALSO COMPLETED ANNUALLY BY MANAGEMENT STAFF AND REVIEWED AND SIGNED BY THE CEO. IT IS THE CONTINUING RESPONSIBILITY OF THE BOARD, OFFICERS, AND MANAGEMENT EMPLOYEES TO SCRUTINIZE THEIR TRANSACTIONS AND OUTSIDE BUSINESS INTERESTS AND RELATIONSHIPS FOR POTENTIAL CONFLICTS AND TO IMMEDIATELY MAKE SUCH DISCLOSURES AND UPDATE THEIR ANNUAL DISCLOSURES. AT THE BEGINNING OF EVERY BOARD MEETING, THE CHAIR ASKS MEMBERS TO DISCLOSE WHETHER THEY HAVE ANY CONFLICT OF INTEREST PERTINENT TO THE MEETING AGENDA. IF ANY ARE DISCLOSED, THE MEMBER IS EXCUSED SO THAT THE BOARD CAN DISCUSS AND DETERMINE WHETHER THE CONFLICT IS MATERIAL ENOUGH TO PRECLUDE THE BOARD MEMBER'S PARTICIPATION IN THE DISCUSSION AND/OR VOTE. TRANSACTIONS WITH PARTIES WITH WHOM A CONFLICTING INTEREST EXISTS MAY BE UNDERTAKEN ONLY IF ALL OF THE FOLLOWING ARE OBSERVED: 1. THE CONFLICTING INTEREST IS FULLY DISCLOSED AT THE MEETING, PRIOR TO THE DISCUSSION. 2. THE PERSON WITH THE CONFLICT OF INTEREST IS EXCLUDED FROM THE DISCUSSION AND APPROVAL OF SUCH TRANSACTION; 3. A COMPETITIVE BID OR COMPARABLE VALUATION EXISTS; AND 4. THE BOARD OR A DULY CONSITUTED COMMITTEE THEREOF HAS DETERMINED THAT THE TRANSACTION IS IN BEST INTEREST OF THE ORGANIZATION. DISCLOSURES OF CONFLICTS INVOLVING STAFF ARE MADE TO THE CEO (OR IF SHE OR HE IS THE ONE WITH THE CONFLICT, THEN TO THE BOARD CHAIR), WHO SHALL BRING THE MATTER TO THE ATTENTION OF THE BOARD CHAIR, (OR IF SHE OR HE IS THE ONE WITH THE CONFLICT, THEN TO THE BOARD VICE-CHAIR) WHO SHALL BRING THESE MATTERS TO THE BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF. THE BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF SHALL DETERMINE WHETHER A CONFLICT EXISTS AND IN THE CASE OF AN EXISTING CONFLICT, WHETHER THE CONTEMPLATED TRANSACTION MAY BE AUTHORIZED AS JUST, FAIR, AND REASONABLE TO FRIENDS OF THE ORPHANS. THE DECISION OF THE BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF ON THESE MATTERS WILL REST IN THEIR SOLE DISCRETION, AND THEIR CONCERN MUST BE THE WELFARE OF FRIENDS OF THE ORPHANS AND THE ADVANCEMENT OF ITS PURPOSE. FORM 990, PART VI, SECTION B, LINE 15A THE INDEPENDENT BOARD OF DIRECTORS IS RESPONSIBLE FOR APPROVING COMPENSATION OF THE CEO BASED ON A RECOMMENDATION BY THE HUMAN RESOURCE COMMITTEE (HR). HR COLLECTS COMPARATIVE DATA ANNUALLY TO DETERMINE REASONABLENESS. HR EVALUATES THE CEO'S COMPENSATION AND DEVELOPS CEO GOALS ANNUALLY AND EVALUATES PERFORMANCE ANNUALLY AND SEMIANNUALLY. THE BOARD OF DIRECTORS DOCUMENTS COMPENSATION APPROVAL IN WRITING. OTHER OFFICER SALARIES ARE DETERMINED BY THE CEO. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS NOR ITS CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC. THE ORGANIZATION'S FINANCIAL STATEMENTS ARE MADE AVAILABLE ONLINE AND THROUGH A PUBLIC FILING. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF PERPETUAL TRUST -224,263. FORM 990, PART XII, LINE 2C THE ORGANIZATION'S BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FATHER WASSON LEGACY ENDOWMENT INC 134 NORTH LASALLE STREET CHICAGO IL 60602 912005679 SUPPORTING ORGANIZATION DE 501(C)(3) LINE 11A, I NPH-USA 0 FRIENDS OF THE ORPHANS IRREVOCABLE TRUST 134 N LASALLE STREET 500 CHICAGO IL 60602 INVESTMENT AZ NPH-USA T 104978 1786965 1.00000 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 0 0 1 0