2014-07-22T15:33:55-05:00 2013-12-31 221430039 SOBEL AND CO LLC CPA'S 293 EISENHOWER PARKWAY LIVINGSTON NJ 070391711 990 2013-01-01 260353036 FRIENDS OF THE HOGAR RAFAEL AYAU FRIE 2019064622 939 W NORTH AVENUE NO 750-12 CHICAGO IL 60642 GEORGIA P LIPANE PRESIDENT 2019064622 2014-07-22 1 BRIDGET HARTNETT P01429163 9739949494 2014-07-22 2013 2015-11-30 17:44:51Z GEORGIA P LIPANE 939 W NORTH AVENUE NO 750-12 CHICAGO IL 60642 568231 0 X WWW.FRIENDSOFTHEHOGAR.ORG X 2007 IL THE FRIENDS OF THE HOGAR RAFAEL AYAU, NFP IS ORGANIZED TO PROVIDE FINANCIAL ASSISTANCE TO THE HOGAR RAFAEL AYAU ORPHANAGE. 12 12 0 10 0 0 605602 555294 0 0 12408 4123 2471 0 620481 559417 539409 609641 0 0 0 0 0 0 34935 97820 54955 637229 664596 -16748 -105179 238468 117513 16954 3006 221514 114507 X FRIENDS OF THE HOGAR RAFAEL AYAU (THE "ORGANIZATION") IS A NOT-FOR-PROFIT ORGANIZED TO PROVIDE FINANCIAL ASSISTANCE TO THE HOGAR RAFAEL AYAU ORPHANAGE LOCATED IN GUATEMALA. THE HOGAR PROVIDES A HOME FOR ORPHANS RECEIVED FROM BIRTH TO SEVEN YEARS OLD UNTIL THEY ARE ABLE TO ESTABLISH A LIFE ON THEIR OWN. FINANCIAL ASSISTANCE HELPS FUND ADEQUATE SHELTER, FOOD, EDUCATIONAL, VOCATIONAL, RECREATIONAL AND SPIRITUAL OPPORTUNITIES FOR THE CHILDREN, ENABLING THEM TO LIVE A FULL LIFE AT THE ORPHANAGE UNTIL ADULTHOOD. AT PRESENT, THE ORGANIZATION IS ACTIVELY INVOLVED IN AN APPEAL TO RAISE MONEY FOR SCHOLARSHIPS FOR THE TEENS READY TO GO TO UNIVERSITY. 0 0 626044 609641 THE ORGANIZATION PROVIDES FINANCIAL ASSISTANCE TO THE HOGAR RAFAEL AYAU ORPHANAGE LOCATED IN GUATEMALA. FINANCIAL ASSISTANCE HELPS FUND ADEQUATE SHELTER, FOOD, EDUCATIONAL, VOCATIONAL, RECREATIONAL AND SPIRITUAL OPPORTUNITIES FOR THE CHILDREN, ENABLING THEM TO LIVE A FULL LIFE AT THE ORPHANAGE UNTIL ADULTHOOD. 626044 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 IL X GEORGIA P LIPANE 2019064622 939 W NORTH AVENUE SUITE 750 CHICAGO IL 60642 X CATHERINE FULLER TREASURER 17.00 X X 0 0 0 GEORGIA P LIPANE PRESIDENT 12.00 X X 0 0 0 HARRIET STRATIS TRUSTEE 0.30 X 0 0 0 MELINDA DEGUCZ TRUSTEE 0.30 X 0 0 0 THANIA PANOPOULOS TRUSTEE 0.30 X 0 0 0 BISHOP MATTHIAS MORIAK TRUSTEE 0.30 X 0 0 0 CARMEN AYAU TRUSTEE 0.30 X 0 0 0 MADRE INES AYAU TRUSTEE 0.30 X 0 0 0 MATTHEW MASSOUD TRUSTEE 0.30 X 0 0 0 PAUL FONTES TRUSTEE 0.30 X 0 0 0 PATRICIA MOSLENER TRUSTEE 0.30 X 0 0 0 COLLEEN HOLTON SECRETARY 0.30 X X 0 0 0 0 0 0 0 0 0 0 0 555294 13819 555294 135 135 12802 8814 3988 3988 3988 559417 0 0 4123 609641 609641 7962 6370 796 796 7132 5706 713 713 1078 862 108 108 3084 2467 617 SPECIAL EVENTS 13074 13074 POSTAGE 7588 759 6829 PRINTING 7453 7453 BANK FEES 5712 5712 1872 998 624 250 664596 626044 3617 34935 159092 45371 48911 56347 15198 13164 0 1090 9251 7710 4625 1541 10642 0 238468 117513 16954 3006 16954 3006 X 104928 48915 116586 65592 221514 114507 238468 117513 -105179 -1828 0 X X 0 1 X 1 0 X 342629 444212 608367 555294 1950502 342629 444212 608367 555294 1950502 40676 1909826 1322 135 1457 1951959 371 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9251 7710 1541 1541 X 557589 -1828 -1828 559417 0 559417 664596 0 664596 0 664596 PART X, LINE 2: THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, ACCORDINGLY, IS NOT LIABLE FOR FEDERAL AND STATE INCOME TAXES. THE ORGANIZATION FOLLOWS ACCOUNTING STANDARDS THAT PROVIDE CLARIFICATION ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE ORGANIZATION'S FINANCIAL STATEMENTS. THE GUIDANCE PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AND ALSO PROVIDES GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, DISCLOSURE AND TRANSITION. NO INTEREST AND PENALTIES WERE RECORDED DURING YEARS ENDED DECEMBER 31, 2013 AND 2012. THE TAX YEARS SUBJECT TO AUDIT BY FEDERAL AND STATE JURISDICTIONS ARE THE YEARS ENDED DECEMBER 31, 2010 AND FORWARD. AT DECEMBER 31, 2013 AND 2012, THERE ARE NO SIGNIFICANT INCOME TAX UNCERTAINTIES THAT ARE EXPECTED TO HAVE A MATERIAL IMPACT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: UNREALIZED LOSS ON INVESTMENTS -1,828. SPECIAL EVENT DIRECT EXPENSES 0 CENTRAL AMERICA 0 0 SUPPORT OPERATIONS ORPHANAGE 609641 0 0 0 0 0 0 609641 0 609641 CENTRAL AMERICA PROVIDE FINANCIAL ASSISTANCE TO THE HOGAR RAFAEL AYAU ORPHANAGE 609641 BANK DRAFTS 0 FMV 0 1 0 0 0 0 0 0 PART I, LINE 2: AT EACH OF THE THREE MEETINGS, THE BOARD OF DIRECTORS REVIEWS THE ACTIVITIES REPORTED BY THE GENERAL DIRECTOR, ABBESS INES, WHO WORKS FROM THE HOGAR RAFAEL AYAU IN GUATEMALA. THE PRESIDENT, AND TREASURER TRAVEL TO GUATEMALA TWICE A YEAR TO OBSERVE THE OPERATIONS, TOUR THE CAMPUS, MEET WITH THE GENERAL DIRECTOR AND STAFF, AND VISIT THE CHILDREN SERVED BY THE ORPHANAGE. FORM 990, PART VI, SECTION B, LINE 11 THE FULL BOARD REVIEWS THE 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY REQUIRES THAT EACH OFFICER AND DIRECTOR SHALL SUBMIT ANNUALLY A SIGNED STATEMENT DISCLOSING ANY POSSIBLE CONFLICTS, OR THAT NONE EXIST. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION MAKES ITS FORMS AND 990 AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C THE AUDIT COMMITTEE WAS INSTITUTED THIS YEAR TO OVERSEE THE AUDIT PROCESS. T. ALAN RUSSELL WAS APPOINTED TO THE COMMITTEE BY THE PRESIDENT. T. ALAN RUSSELL SERVES AS THE CHAIRMAN OF THE FINANCE COMMITTEE. THE AUDIT FUNCTION WAS ASSIGNED TO THIS COMMITTEE. THE CHAIRMAN INDEPENDENTLY CORRESPONDED WITH THE AUDITORS TO ASCERTAIN ANY IMPROPRIETIES NOTED DURING THE AUDIT.