2015-07-16T07:00:10-05:00 2014-12-31 350921680 CROWE HORWATH LLP 400 Capitol Mall Suite 1400 Sacramento CA 958144434 990 2014-01-01 954714047 HALF THE SKY FOUNDATION HALF 5105253377 715 HEARST AVENUE BERKELEY CA 94710 JENNY BOWEN CEO 2015-07-14 true John Woodhull P01305268 9164411000 2014 2016-03-07 17:11:31Z JENNY BOWEN 715 HEARST AVENUE BERKELEY CA 94710 6990885 false X WWW.HALFTHESKY.ORG X 1998 CA HALF THE SKY ("HTS") WAS CREATED IN ORDER TO ENRICH THE LIVES AND ENHANCE THE PROSPECTS FOR ORPHANED CHILDREN IN CHINA. 11 9 19 21 0 0 7276830 6968153 0 0 2967 1910 -54933 11512 7224864 6981575 0 0 0 0 2399793 2415062 0 0 454584 4600017 3642866 6999810 6057928 225054 923647 2166804 3565607 208643 683799 1958161 2881808 Half the Sky (HTS) was created in 1998 in order to enrich the lives of orphaned children in China. We provide model programs and caregiver training designed to offer loving, family-like care to children of all ages and abilities. It is our goal to ensure that every orphaned child has a caring adult in her life and a chance at a bright future. false false 2281458 0 0 Model Children's Centers: The Foundation partners with government to operate four model programs in 26 Chinese provinces and municipalities. The Foundation's Model Children's Centers, who are located in 54 government-run social welfare institutions, have to date provided nurturing and educational opportunities for over 70,000 orphaned children. As of 12/31/2014, the Foundation hired 555 nannies and supervisors to cuddle, love and provide 1,900 orphaned infants (0-3 years) the physical and emotional stimulation essential for healthy development. The Foundation renovates rooms in the welfare institutions and provides training, salaries, other program expenses and supervision of staff. In the preschools, 319 Foundation-trained teachers and mentors use a unique and progressive curriculum that blends principles of the Reggio Emilia approach to early childhood education with contemporary Chinese teaching methods. The program is designed not only to prepare the 1,292 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." During 2014, the Foundation supported 1,026 children in 251 foster families through its Family Village program, partnering with local governments to renovate apartments, provide furnishings, a stipend and ongoing training for foster parents. The Foundation also provides individualized learning opportunities for 377 youth who remain in the institutions. The Foundation tailors these opportunities to the specific child, offering such services as tutoring prior to entrance exams, tuition to vocational schools, funds for music, dance, computer or art classes, and tutors for learning a second language. The Foundation also provides school fees for orphans to attend universities throughout China. 2246630 0 0 Rainbow Program: Beginning in October 2011, the Foundation began its Rainbow Program Implementation Plan that will enable the Foundation to eventually train every caregiver in the country and thereby help the Chinese raise the standards of care for its entire child welfare system. By the end of December 31, 2013, 18 provinces had completed 52 sessions of primary and 110 secondary Rainbow trainings. By the end of December 31, 2014, 24 provinces had completed 23 sessions of primary and 67 sessions of secondary training. The Foundation has trained 8,480 caregivers from 636 welfare centers and stationed 24 child development experts in 24 provinces in China who are providing support and mentoring for Half the Sky-inspired programs being established throughout those provinces. 443762 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. In 2014, CCH reported 336 new admissions and 292 surgeries. Also during 2014, the Foundation ran a volunteer program for 9 China Care Club (CCC) members from 9 high schools and colleges in the U.S. and 13 high schoolers adopted from China who spent two weeks playing with and helping to care for the children at the China Care Home. 177376 0 0 OneSky Initiative: Beginning in October 2014, the Foundation started to evaluate the feasibility of expanding its work beyond orphanages by creating model programs for disadvantaged, "left behind" children living in rural China through a pilot project called OneSky. 177376 5149226 true true 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 1 0 true 19 true false true CH HK UK false false false true true false false false false X 11 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 5.00 0.00 X X 0 0 0 Jenny Bowen CEO 40.00 0.00 X X 295000 0 15213 Dana Johnson Chairman 5.00 0.00 X X 0 0 0 Gaetano Russo Chairman - Partial Year 5.00 0.00 X X 0 0 0 Peter Lighte Director - Partial Year 5.00 0.00 X 0 0 0 Peter Bennett Director 5.00 0.00 X 0 0 0 F Chapman Taylor Director 5.00 0.00 X 0 0 0 Randy Belcher Director 5.00 0.00 X 0 0 0 Stephen Chipman Director 5.00 0.00 X 0 0 0 Matt Dalio Director 5.00 0.00 X 0 0 0 Joe Longo Director 5.00 0.00 X 0 0 0 Melissa Ma Director 5.00 0.00 X 0 0 0 Zhenyao Wang Director 10.00 0.00 X 36667 0 0 Janice N Cotton Chief Program Officer 40.00 X 109077 0 3272 Carol Kemble Global Director of Development 40.00 X 111395 0 14190 Sandy Wang Chief Technology Officer 40.00 X 125198 0 4781 Cindy Lin Chief Philanthropy Officer 40.00 0.00 X 186165 0 0 Richard Bowen Director,Strategic Initiatives 40.00 0.00 X 103000 0 21856 966502 0 59312 6 false true false 0 43146 129782 6795225 13702 6968153 0 0 0 0 0 1910 1910 0 0 0 0 5248 129782 5344 -96 -96 15574 3966 11608 11608 0 0 0 0 0 6981575 0 0 13422 310215 155108 116330 38777 103000 103000 1648923 1342873 99947 206103 31475 21671 2998 6806 208660 167579 24564 16517 112789 79439 13001 20349 11681 11681 70500 3500 67000 76267 76267 0 0 106657 216 14774 91667 190804 180333 10471 138240 76368 61872 86080 42206 21482 22392 560976 560976 6624 6624 18325 4026 13491 808 Nannies, Teachers and Supervisors 1798614 1798614 Surgery and Nurturing Care 390667 390667 Youth Stipends, Tuition & Workshop 46646 46646 Progress reports 30598 30598 110187 62515 6978 40694 6057928 5149226 454118 454584 785728 1861630 390867 354647 75000 0 1243 38452 0 0 65528 62065 35811 82383 178354 165022 9899 13332 0 0 802728 1153098 2166804 3565607 203653 183799 0 4990 500000 208643 683799 X 13499 353346 1944662 2528462 0 1958161 2881808 2166804 3565607 923647 0 X false true X true false X 5595743 7571771 7949773 7276830 6968153 35362270 5595743 7571771 7949773 7276830 6968153 35362270 6176532 29185738 32879 11279 3836 2967 1910 52871 35562 47865 99530 49102 20822 252881 35668022 0.8183 0.8767 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - FUNDRAISING INCOME, COLUMN A - 9866.0, COLUMN B - 30852.0, COLUMN C - 49906.0, COLUMN D - 35540.0, COLUMN E - 5248.0, COLUMN F - 131412.0; DESCRIPTION - SALES OF INVENTORY, COLUMN A - 25696.0, COLUMN B - 17013.0, COLUMN C - 49624.0, COLUMN D - 13562.0, COLUMN E - 15574.0, COLUMN F - 121469.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 152135 141336 10799 26219 23686 2533 13332 Undeposited Funds 793437 Deposits 37155 Due from Half the Sky UK 322506 1153098 Deferred Rent Liability Amount due to Half the Sky HK 500000 500000 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, 2014 and 2013, 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, 2014 and 2013. East Asia and the Pacific 1 21 Program Services OPERATES PROGRAMS IN STATE-RUN ORPHANAGES 3567969 1 21 0 0 1 21 3567969 0 3567969 false false true false false false Gala Dinner 2014 (US part) 135030 129782 5248 5344 0 0 135030 129782 5248 5344 5344 -96 X false true X X X false false false false false false false false false Jenny Bowen CEO 295000 0 0 0 0 0 7800 0 7413 0 310213 0 0 0 Cindy Lin Chief Philanthropy Officer 73642 0 0 0 112523 0 0 0 0 0 186165 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. The Chief Philanthropy Officer in China 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 103000 COMPENSATION AS AN EMPLOYEE - DIRECTOR,STRATEGIC INITIATIVES false CoreFormPartIII_PartIIILine4d Description of other program services (Expenses $ 177,376 including grants of $ 0)(Revenue $ 0) OneSky Initiative: Beginning in October 2014, the Foundation started to evaluate the feasibility of expanding its work beyond orphanages by creating model programs for disadvantaged, "left behind" children living in rural China through a pilot project called OneSky. 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. 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 FUNDRAISING HK HTS true HALF THE SKY FOUNDATION (UK) LIMITED 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 143790 COST Half the Sky Foundation Asia Ltd S 2300937 COST