2015-11-16T15:34:27-06:00 2014-12-31 201617168 MAY JACKSON HENDRICK LLC 18801 EAST MAINSTREET SUITE 240 PARKER CO 80134 990 2014-01-01 680462261 HEALTH EDUCATION FOR AFRICA RESOURCE TEAM HEAL 5308859600 PO BOX 5675 AUBURN CA 95604 VICKIE WINKLER FOUNDER/PRESIDENT/EXEC DIRECTOR 5308859600 2015-11-13 1 LORI HENDRICK P00655374 3038414220 2015-11-13 2014 2016-03-07 17:11:31Z VICKIE WINKLER PO BOX 5675 AUBURN CA 95604 747792 0 X WWW.AFRICAHEART.COM X 2004 CA EMPOWERING THE PEOPLE OF AFRICA TO SURVIVE THE HIV/AIDS PANDEMIC BY PROVIDING DISEASE PREVENTION EDUCATION AND ECONOMIC DEVELOPMENT PROGRAMS. 7 7 4 125 0 0 664197 482000 98385 115040 40 39 45508 124955 808130 722034 0 0 0 0 140021 112974 0 0 24794 538652 507631 678673 620605 129457 101429 237513 322749 21759 5566 215754 317183 X EMPOWERING THE PEOPLE OF AFRICA TO SURVIVE THE HIV/AIDS PANDEMIC BY PROVIDING DISEASE PREVENTION EDUCATION AND ECONOMIC DEVELOPMENT PROGRAMS. 0 0 289806 HEART WHEEL:THE FOCUS OF HEART IS TO EMPOWER THE PEOPLE OF AFRICA TO SURVIVE AND TO THRIVE BEYOND THE HIV/AIDS PANDEMIC. WE ACCOMPLISH THIS THROUGH INTEGRATED CROSS-CUTTING PROJECTS SUCH AS; HIV PREVENTION EDUCATION MESSAGES COMBATING THE SPREAD OF HIV/AIDS AND MONITORING DRUG ADHERENCE, TESTING FOR AND ADDRESSING OPPORTUNISTIC DISEASES SUCH AS TB, MALARIA, TYPHOID AND CERVICAL CANCER; DEVELOPING ECONOMIC INFRASTRUCTURE, FOCUS ON GENDER EQUALITY; AND WORKING CLOSELY WITH LOCAL GRASS ROOTS LEADERS (COMMUNITY DRIVEN DEVELOPMENT) TO BUILD THEIR CAPACITY OF GOOD GOVERNANCE THROUGH ESTABLISHING SELF HELP GROUPS (SHG) COMMUNITY BASED ORGANIZATIONS (CBO) AND HELPING CBOS REACH THE NEXT LEVEL OF DEVELOPMENT -NON- GOVERNMENT ORGANIZATIONS (NGO).HEART ASSISTS THESE COMMUNITIES AND INDIVIDUALS TO LAUNCH SUSTAINABLE MICRO-ENTERPRISE PROJECTS WHICH EMPOWER THOSE AFFECTED BY HIV/AIDS TO CARE FOR THEMSELVES, AND THE ORPHANED AND VULNERABLE CHILDREN OF THEIR FAMILIES AND VILLAGES. 69163 GENERAL KENYAN SUPPORT:ORPHAN PREVENTION AND SELF-SUSTAINABILITY PROJECTS- 15 SHG/CBOS ESTABLISHED BY HEART IN 15 DIFFERENT LOCATIONS IN KENYA- 4 CBOS GRADUATED IN 2014 AND CAPABLE OF RECEIVING DIRECT FUNDINGHEART MAINTAINS A MENTORSHIP RELATIONSHIP AND ASSISTS IN LINKING THEM TO DIRECT GRANTS FROM USAID/PEPFAR, NATIONAL AIDS CONTROL COUNCIL (KENYAN GOVERNMENT); STEPHEN LEWIS FOUNDATION (CANADIAN) AND INTERNATIONAL SOLIDARITY FOUNDATION (FINLAND) WITH HEART AS THE MENTOR- 1 CBO GRADUATED TO NGO STATUS AND IS NOW HAS SELF- SUSTAINABLE FUNDING AS WE MENTOR THEM ON GOVERNANCE AND ACCOUNTABILITY ISSUES- 803 STUDENTS SUPPORTED WITH SCHOOL FEES FROM HEART AND OUR PARTNERS- 84 OF THESE IN PRIMARY SCHOOLS; 602 IN SECONDARY SCHOOLS; 82 IN COLLEGES & POLYTECHNICS AND 35 IN UNIVERSITIES- 277 WOMEN SERVED BY WOMEN EQUALITY EMPOWERMENT PROJECT (WEEP) AN "ORPHAN PREVENTION" PROJECT ASSISTING WOMEN LIVING WITH AIDS TO BE TRAINED TO SUPPORT THEIR OWN CHILDREN- 71 WEEP PARTICIPANTS GRADUATED TO ALUMNI STATUS THIS YEAR AND MANY WEEP GRADUATES ARE NOW SUPPORTING SIBLINGS (THAT HAVE DIED FROM AIDS) BESIDES THEIR OWN CHILDREN- 831 WEEP WOMEN CHILDREN SUPPORTED WITH SHELTER, NUTRITION, HEALTH AND EDUCATION- 187,071 CHILDREN AND PREGNANT MOTHERS HAVE MALARIA PROTECTION THROUGH 59,253 NETS MADE BY OUR WEEP PARTICIPANTS IN 2014 AND DISTRIBUTED BY HEART AND OUR PARTNERS THROUGHOUT KENYA- 129,727 SCHOOL GIRLS HAVE RECEIVED A "FREEDOM FOR GIRLS" PACKET AND ARE NOW EMPOWERED TO STAY IN SCHOOL (A YEAR'S SUPPLY OF SANITARY TOWELS, UNDERWEAR AND AN EDUCATIONAL PAMPHLET)HEART IS PARTNERING WITH INTERNATIONAL ROTARY AND LIONS CLUBS AND P&G - 37 GREENHOUSES HAVE BEEN PURCHASED AND OFFERING THE KIDS FOR SCHOOL CBOS ORPHANS AND GUARDIANS FOOD SECURITY AND INCOME GENERATING ACTIVITIES - 64 BED GIRLS DORM IN THE MAASAI VILLAGE OF OLDONYONYOKIETHE KENYAN GOVERNMENT BUILT THE DORM AND HEART HAS WORKED ALONGSIDE THE COMMUNITY IN SHARE COSTING TO SUPPORT THE GIRL CHILD EDUCATION. BEFORE THE DORM THEY HAD 1 -2 GIRLS GRADUATING FROM 8TH GRADE IN THIS PUBLIC SCHOOL BEFORE THE DORM AND 25 GRADUATED IN 2014 AND HEART SUPPORTED TO ENTER HIGH SCHOOL 115593 115079 TEAMS:IN 2014 TEAMS VISITED SEVERAL WEEP CENTERS, CHURCHES AND FACTORIES THROUGHOUT KENYA AND PROVIDED ASSISTANCE BY TEACHING WOMAN AND THE YOUTH, VISITING CHILDREN AND VISITING HOMES OF HIV POSITIVE WOMEN. IN ADDITION THE TEAMS BUILT SEVEN HOMES. 474562 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 0 1 4 1 0 1 KE 0 0 0 1 1 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 1 1 0 CA X X MS JEN FRIEL 3037303779 PO BOX 631964 HIGHLANDS RANCH CO 801631964 VICKIE WINKLER RN FOUNDER/PRESIDENT/EXEC DIR 40.00 X X 42000 0 11000 ROBERT FRANCABANDERA DIRECTOR OF LOGISTICS 40.00 X 0 0 0 PASTOR STANFORD KOON SPIRITUAL ADVISOR 2.00 X 0 0 0 BENJAMIN WILLIAMS II MD MEDICAL CONSULTANT 2.00 X 0 0 0 RUSSELL TWEET MD CHAIRMAN OF THE BOARD 5.00 X 0 0 0 THOMAS PROPP CPA TREASURER 2.00 X 0 0 0 STEPHANIE GUNTON SECRETARY 2.00 X 0 0 0 ROB PERKINS BUSINESS ADVISOR 2.00 X 0 0 0 42000 0 11000 0 0 0 0 0 482000 1969 482000 HEART TEAMS 900099 115040 115040 115040 39 39 150713 25758 124955 124955 722034 115079 0 124955 48000 14400 19200 14400 56516 1000 55516 2426 2426 6032 1094 3844 1094 2045 2045 1569 1569 1191 1191 8834 8834 3895 3895 7451 238 7001 212 3998 1695 2303 1995 1995 951 951 HEART WHEEL PROGRAM EXP 273074 273074 TEAM PROGRAM EXPENSES 115593 115593 GENERAL KENYAN SUPPORT 69163 69163 BANK, FOREIGN TRANSACTI 6865 5217 1648 11007 7061 3946 620605 474562 121249 24794 222331 298030 10274 10323 13983 13983 1995 0 2913 14396 237513 322749 6687 5123 2600 12472 443 21759 5566 X 26190 97146 189564 220037 215754 317183 237513 322749 101429 0 X 1 X 0 1 0 X 670588 800062 1027719 644197 482000 3624566 670588 800062 1027719 644197 482000 3624566 3624566 92 80 826 40 39 1077 35341 13820 29998 62305 150713 292177 3917820 213425 0.92510 0.95590 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13983 13983 0 0 DUE TO HEART LODGE 443 443 X PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAX AS PROVIDED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. THE ORGANIZATION ADOPTED ACCOUNTING REQUIREMENTS THAT PRESCRIBE WHEN TO RECOGNIZE AND HOW TO MEASURE THE FINANCIAL STATEMENT EFFECTS OF INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON ITS INCOME TAX RETURNS, INCLUDING THE POSITION THAT THE ORGANIZATION CONTINUES TO QUALIFY TO BE TREATED AS A TAX-EXEMPT ORGANIZATION FOR BOTH FEDERAL AND STATE INCOME TAX PURPOSES. THESE RULES REQUIRE MANAGEMENT TO EVALUATE THE LIKELIHOOD THAT, UPON EXAMINATION BY RELEVANT TAXING JURISDICTIONS, THOSE INCOME TAX POSITIONS WOULD BE SUSTAINED. BASED ON THAT EVALUATION, IF IT WERE MORE THAN 50% PROBABLE THAT A MATERIAL AMOUNT OF INCOME TAX WOULD BE IMPOSED AT THE ENTITY LEVEL UPON EXAMINATION BY THE RELEVANT TAXING AUTHORITIES, A LIABILITY WOULD BE RECOGNIZED IN THE ACCOMPANYING BALANCE SHEET ALONG WITH ANY INTEREST AND PENALTIES THAT WOULD RESULT FROM THAT ASSESSMENT. IF THE ORGANIZATION HAS UNRELATED BUSINESS INCOME, THE FEDERAL EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURNS (FORM 990T) WOULD BE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR THREE YEARS AFTER FILING. SHOULD ANY PENALTIES AND INTEREST BE INCURRED, THEY WOULD BE RECOGNIZED AS MANAGEMENT AND GENERAL EXPENSES. BASED ON THE RESULTS OF MANAGEMENTS EVALUATION, THE REQUIREMENTS DID NOT HAVE A MATERIAL EFFECT ON THE ORGANIZATIONS FINANCIAL STATEMENTS. CONSEQUENTLY, NO LIABILITY IS RECOGNIZED IN THE ACCOMPANYING BALANCE SHEET FOR UNCERTAIN INCOME TAX POSITIONS. 0 SUB-SAHARAN-AFRICA-KENYA 1 13 PROGRAM ACTIVITIES SEE PROGRAM SERVICE ACCOMPLISHMENTS; FORM 990, PAGE 2, PART III, 4A, 4B AND 4C. 457830 1 13 0 0 1 13 457830 0 457830 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA, FASO, SEE ORGANIZATION'S MISSION/PURPOSE. 457830 0 0 0 0 0 0 PART I, LINE 3: IN THE UNITED STATES - QUICKBOOKS IS USED TO MAINTAIN THE ORGANIZATION'S ACCOUNTING SYSTEM AND RECORDS. FUNDS ARE TRANSFERRED TO KENYA BASED ON NEED. IN KENYA - A SEPERATE QUICKBOOKS FILE IS USED TO MAINTAIN THE RECEIPT AND DISBURSEMENT OF FUNDS. VISITS TO KENYA ARE USED TO REVIEW THE BOOKS MAINTAINED IN KENYA. IN ADDITION, STAFF IN KENYA FOLLOW POLICIES AND PROCEDURES IMPLEMENTED BY THE ORGANIZATION. DINNER AND AUCTION 150713 150713 1546 4584 1820 17808 150713 150713 1546 4584 1820 17808 25758 124955 FORM 990, PART VI, SECTION B, LINE 11 THE BOARD OF DIRECTORS ARE PROVIDED A DRAFT COPY OF THE FORM 990; THE CPA REVIEWS THE FORM 990 WITH THE BOARD OF DIRECTORS WHO SUBSEQUENTAL APPROVE THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C HEART EMPLOYEES MUST AVOID POTENTIAL CONFLICTS OF INTEREST. HEART'S RELATIONSHIPS AND TRANSACTIONS WITH INDIVIDUALS OUTSIDE OF THE ORGANIZATION MUST BE CONDUCTED IN A BUSINESSLIKE AND ETHICAL MANNER. EXACTLY WHAT CONSTITUTES A CONFLICT OF INTEREST OR AN UNETHICAL BUSINESS PRACTICE IS BOTH A MORAL AND A LEGAL QUESTION AND IT IS THEREFORE NOT POSSIBLE TO DEFINE ALL THE VARIOUS CIRCUMSTANCES AND RELATIONSHIPS THAT WOULD BE CONSIDERED "UNETHICAL". THE LIST BELOW SUGGESTS SOME OF THE TYPES OF ACTIVITIES WHERE EMPLOYEES SHOULD EXERCISE CAUTION: -ACCEPTING GIFTS, OTHER THAN THOSE OF LOW VALUE, OR TO HAVE ANY TRAVEL, LIVING OR ENTERTAINMENT EXPENSES PAID FOR THEMSELVES OR MEMBERS OF THEIR FAMILIES BY ANY PERSON, ORGANIZATION OR FIRM CURRENTLY WORKING WITH HEART -HAVING ANY PERSONAL FINANCIAL DEALINGS WITH ANY INDIVIDUAL OR BUSINESS ORGANIZATION THAT FURNISHES SUPPLIES, PROPERTY OR SERVICES TO HEART. THESE INCLUDE ARRANGEMENTS TO RECEIVE LOANS (OTHER THAN BANK LOANS), COMMISSIONS, ROYALTIES, PROPERTY SHARES OR ANYTHING OF GREAT VALUE. -ACCEPTING A SALARY, CONSULTING FEE, HONORARIUM OR REIMBURSEMENT OF EXPENSES FOR WRITING, SPEAKING OR OTHER SERVICES RENDERED TO ANOTHER ORGANIZATION FOR WORK THAT IS A NORMAL PART OF THE EMPLOYEE'S EMPLOYMENT WITH HEART -MISUSING PRIVILEGED INFORMATION OR REVEALING CONFIDENTIAL DATA TO OUTSIDERS. USING ONE'S POSITION IN THE ORGANIZATION OR KNOWLEDGE OF ITS AFFAIRS FOR OUTSIDE PERSONAL GAIN EMPLOYEES NEED TO MAKE KNOWN IMMEDIATELY ANY AFFILIATION THEY HAVE WITH AN ACTUAL OR POTENTIAL SUPPLIER OF GOODS OR SERVICES, RECIPIENT OF GRANT FUNDS, OR ORGANIZATION WITH COMPETING OR CONFLICTING OBJECTIVES. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS DOES A COMPARITIVE SALARY STUDY. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION'S FORM 990 IS AVAILABLE FROM THE GUIDESTAR WEBSITE AT WWW.GUIDESTAR.ORG AND AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST OF SAID DOCUMENTS.