2014-07-25T14:00:04-05:00 2013-12-31 CROWE HORWATH LLP 400 CAPITOL MALL SUITE 1400 SACRAMENTO CA 958144434 990 2013-01-01 954714047 HALF THE SKY FOUNDATION HALF 5105253377 715 HEARST AVENUE BERKELEY CA 94710 JENNY BOWEN CEO 2014-07-24 true John Woodhull P01305268 9164411000 2013 2016-03-07 17:11:31Z JENNY BOWEN 715 HEARST AVENUE SUITE 200 BERKELEY CA 94710 7328899 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 10 20 21 0 0 7949773 7276830 0 0 3836 2967 -32795 -54933 7920814 7224864 0 0 0 0 2535300 2399793 0 0 483562 5829948 4600017 8365248 6999810 -444434 225054 2132309 2166804 405283 208643 1727026 1958161 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 2296975 0 0 HALF THE SKY FOUNDATION PARTNERS WITH LOCAL GOVERNMENT AND AS OF 12/31/2013, OPERATED PROGRAMS IN 51 WELFARE INSTITUTIONS IN 24 PROVINCES, HIRED A TOTAL OF 1,251 NANNIES, TEACHERS AND FIELD SUPERVISORS, STATIONED 15 CHILD DEVELOPMENT EXPERTS IN 15 PROVINCES IN CHINA WHO ARE PROVIDING SUPPORT AND MENTORING FOR HALF THE SKY-INSPIRED PROGRAMS BEING ESTABLISHED THROUGHOUT THOSE PROVINCES. PROGRAMS LOCATED IN GOVERNMENT-RUN SOCIAL WELFARE INSTITUTIONS IN CHINA AND AT THE CHINA CARE HOME IN BEIJING HAVE TO DATE PROVIDED NURTURING, MEDICAL CARE AND EDUCATIONAL OPPORTUNITIES FOR OVER 70,000 ORPHANED CHILDREN. 967133 0 0 THROUGH THE RAINBOW PROGRAM, AN INTEGRATED NATIONAL TRAINING PROGRAM, HALF THE SKY FOUNDATION CONDUCTED 159 TRAINING SESSIONS IN 18 OF THE COUNTRY'S 31 PROVINCES AND MUNICIPALITIES, TRAINING 5,446 CHILD WELFARE WORKERS AND ADMINISTRATORS FROM 350 WELFARE INSTITUTIONS. IN PARTNERSHIP WITH CHINA CENTER FOR CHILDREN'S WELFARE AND ADOPTION, THROUGH THE FOUNDATION'S RAINBOW PROGRAM IS, OVER SIX YEARS, TRAINING EVERY CAREGIVER WORKING IN CHINA'S ORPHANAGES ABOUT HOW TO PROVIDE THE NURTURING CARE THAT IS THE HALLMARK OF ITS FIVE PROGRAMS IN CHINA. THE FOUNDATION ALSO CONDUCTED TRAINING IN BEIJING FOR ITS CHILD DEVELOPMENT EXPERTS TO ENHANCE THEIR ABILITY TO SPREAD THE FOUNDATION'S WORK THROUGHOUT THE PROVINCES WHERE THEY WORK; CONDUCTED 2 TRAININGS FOR PROGRAM STAFF THAT FOCUSED ON EXPANDING KNOWLEDGE OF QUALITY CRITERIA FOR 4 FOUNDATION PROGRAMS; MET AT HALF THE SKY FOUNDATION INSTITUTIONS IN TIANJIN AND GUANGZHOU WHERE STAFF OBSERVED PROGRAMS USING ESTABLISHED CRITERIA, RATED THE PROGRAMS, AND THEN MET AFTERWARD TO DISCUSS THEIR RATINGS AND ADDRESS QUESTIONS; PROVIDED ONSITE TRAINING BY THE SPECIAL NEEDS DIRECTOR AT THE ZHENGZHOU SOCIAL WELFARE INSTITUTION FOR ITS NEW SPECIAL EDUCATION CLASS FOR SCHOOL AGE CHILDREN; AND DEVELOPED 1JIAREN, AN ONLINE LEARNING COMMUNITY FOR CAREGIVERS WORKING IN CHINESE ORPHANAGES ALL OVER THE COUNTRY. 835707 0 0 HALF THE SKY FOUNDATION PROVIDES MEDICAL CARE AND NURTURING PRE-AND-POST OPERATIVE CARE AT THE CHINA CARE HOME (CCH) IN BEIJING. IN 2013, CCH REPORTED 283 NEW ADMISSIONS AND 273 SURGERIES. ALSO DURING 2013, THE FOUNDATION RAN A VOLUNTEER PROGRAM FOR 33 CHINA CARE CLUB (CCC) MEMBERS FROM 16 HIGH SCHOOLS AND COLLEGES IN THE U.S. AND CANADA AND 18 HIGH SCHOOLERS ADOPTED FROM CHINA WHO SPENT TWO WEEKS PLAYING WITH AND HELPING TO CARE FOR THE CHILDREN AT THE CHINA CARE HOME (CCH). 1973055 0 0 DURING 2013, HALF THE SKY FOUNDATION SPONSORED 1,264 CHILDREN IN 265 FOSTER FAMILIES THROUGH THE FAMILY VILLAGE PROGRAM THAT PARTNERS WITH LOCAL GOVERNMENTS TO RENOVATE APARTMENTS, PROVIDE FURNISHINGS, AND A STIPEND AND ONGOING TRAINING FOR FOSTER PARENTS. THE FOUNDATION PROVIDED TUITION, SCHOOL FEES, MENTORING, AND FUNDS FOR MUSIC, DANCE, COMPUTER, AND ART CLASSES, ETC. FOR 488 YOUTH AND RAN A DIGITAL PUBLISHING AND NEW MEDIA TRAINING WORKSHOP IN BEIJING FOR 30 TEENAGERS AND YOUNG ADULTS THROUGH THE YOUTH SERVICES PROGRAM. THE PROGRAM PROVIDES INDIVIDUALIZED LEARNING OPPORTUNITIES FOR OLDER CHILDREN WHO REMAIN IN THE INSTITUTIONS. 1973055 0 0 6072870 true true false false false false false false true 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 true false false false false true true true false false true 3 0 true 20 true false true CH HK UK false false false true true false false false false X 11 10 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 MI MN 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 ELLEN ELIASOPH SECRETARY - PARTIAL YEAR 5.00 X X 0 0 0 GAETANO RUSSO CHAIRMAN 5.00 X X 0 0 0 JENNY BOWEN CEO 40.00 5.00 X X 289000 0 13455 DANA JOHNSON DIRECTOR 5.00 X 0 0 0 F CHAPMAN TAYLOR DIRECTOR 5.00 X 0 0 0 JOE LONGO DIRECTOR 5.00 X 0 0 0 MATT DALIO DIRECTOR 5.00 X 0 0 0 MELISSA MA DIRECTOR 5.00 X 0 0 0 PETER BENNETT DIRECTOR 5.00 X 0 0 0 PETER LIGHTE DIRECTOR 5.00 5.00 X 0 0 0 STEPHEN CHIPMAN DIRECTOR 5.00 X 0 0 0 TIM HUXLEY DIRECTOR 5.00 5.00 X 0 0 0 CARMA ELLIOTT EXECUTIVE DIRECTOR, CHINA - PARTIAL YEAR 40.00 X 38687 0 1810 CAROL KEMBLE GLOBAL DIRECTOR OF DEVELOPMENT 40.00 X 110150 0 11947 JANICE N COTTON CHIEF PROGRAM OFFICER 40.00 X 105900 0 3177 SANDY WANG CHIEF TECHNOLOGY OFFICER 40.00 X 144200 0 8638 687937 0 39027 4 false true false 0 54525 445632 6776673 37959 7276830 0 0 0 0 0 0 0 0 0 0 2967 2967 0 0 0 0 0 0 0 0 35540 445632 98199 -62659 -62659 0 13562 5836 7726 7726 0 0 0 0 0 0 0 0 7224864 0 0 -51966 0 0 0 0 342952 191725 113420 37807 100000 100000 1595023 1209212 97983 287828 33110 23952 3041 6117 219917 197323 19016 3578 108791 75630 12745 20416 0 20253 20253 76560 4310 72250 0 0 0 0 0 0 0 0 34819 221 16774 17824 244612 234733 9879 0 156833 95417 61416 104487 61594 12345 30548 0 365172 365172 0 0 7653 7653 15302 5167 9678 457 NANNIES, TEACHERS AND SUPERVISORS 2296975 2296975 SURGERY AND NURTURING CARE 835707 835707 YOUTH STIPENDS, TUITION & WORKSHOP 107065 107065 FAMILY VILLAGE 32094 32094 302485 228920 4457 69108 6999810 6072870 443378 483562 0 168903 785728 602548 390867 162050 75000 4534 1243 0 0 0 0 68090 65528 139501 35811 168298 158399 16335 9899 0 0 0 0 970348 802728 2132309 2166804 395835 203653 0 0 9448 4990 405283 208643 X 130670 13499 1596356 1944662 0 0 1727026 1958161 2132309 2166804 225054 6081 0 X false true X true false X 6202955 5595743 7571771 7949773 7276830 34597072 0 0 6202955 5595743 7571771 7949773 7276830 34597072 3958664 30638408 27555 32879 11279 3836 2967 78516 0 38189 35562 47865 99530 49102 270248 34945836 0 0.87670 0.90920 X Schedule A, Part II, Line 10, Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 2620, COLUMN B - 0, COLUMN C - 0, COLUMN D - 0, COLUMN E - 0, COLUMN F - 2620; DESCRIPTION - FUNDRAISING INCOME, COLUMN A - 2564, COLUMN B - 9866, COLUMN C - 30852, COLUMN D - 49906, COLUMN E - 35540, COLUMN F - 128728; DESCRIPTION - SALES OF INVENTORY, COLUMN A - 33005, COLUMN B - 25696, COLUMN C - 17013, COLUMN D - 49624, COLUMN E - 13562, COLUMN F - 138900; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 52802 10092 6246 69140 0 645724 12039 3962 608923 52802 1198767 11234 58532 622809 645724 1022845 65782 110140 1198767 793545 70695 158605 1022845 1.00000 0.00000 0.00000 false false 0 0 0 142079 136709 5370 26219 21690 4529 9899 UNDEPOSITED FUNDS 574819 DEPOSITS 19909 DUE FROM HALF THE SKY UK 208000 802728 0 DEFERRED RENT LIABILITY 4990 4990 X Schedule D, Part V, Line 4, Intended uses of endowment funds THE ENDOWMENT FUND IS EARMARKED AS A SAFETY NET TO ENSURE FUNDING OF LONG TERM COMMITMENTS THAT HALF THE SKY (HTS) HAS MADE IN THE EVENT THAT HTS DOES NOT CONTINUE IN ITS OWN RIGHT OR CANNOT MEET ITS LONG TERM OBLIGATIONS. THE INVESTMENT OBJECTIVES FOR THE ENDOWMENT ARE TWO-FOLD: TO ALLOW FOR REAL GROWTH OF ENDOWMENT ASSETS WHILE PROVIDING SUFFICIENT FUNDS TO CONTRIBUTE TO CURRENT OPERATIONS. THE POLICY IS THEREFORE TO INVEST FOR TOTAL RETURN (INCOME PLUS APPRECIATION). HTS MAY ANNUALLY DISTRIBUTE 5% OF THE ENDOWMENT'S TOTAL ASSET VALUE AS OF THE LAST DAY OF THE PREVIOUS FISCAL YEAR. THIS RATE OF SPENDING CAN BE ADJUSTED WITH ACTION BY THE FULL BOARD OF DIRECTORS. INVESTMENT DECISIONS ARE MADE WITH THE EXPECTATION THAT THE TOTAL REAL RETURN (RETURN NET OF INFLATION) FROM INVESTMENTS SHOULD EXCEED THE ENDOWMENT'S PAY-OUT RATE, THUS ALLOWING FOR REAL GROWTH OF INVESTMENT ASSETS. 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, 2013 AND 2012, 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, 2013 AND 2012. EAST ASIA AND THE PACIFIC 1 23 PROGRAM SERVICES OPERATES PROGRAMS IN STATE-RUN ORPHANAGES 4469607 1 23 4469607 false false true false false false Schedule F, Part I, Line 3, Method to account for expenditures on org.'s financial statements EAST ASIA AND THE PACIFIC: ACCRUAL Schedule F, Part I, Line 3, Method to account for expenditures on org.'s financial statements EAST ASIA AND THE PACIFIC: ACCRUAL CHICAGO EVENT 224958 217458 7500 13963 19577 725 6108 JPMORGAN GOLF 131101 106901 24200 22429 7946 22774 3 125113 121273 3840 4677 481172 445632 35540 0 0 36392 27523 725 33559 98199 -62659 X false true X X X false false false false false false false false false JENNY BOWEN CEO 239000 0 50000 0 0 0 7650 0 5805 0 302455 0 0 0 SANDY WANG CHIEF TECHNOLOGY OFFICER 144200 0 0 0 0 0 4326 0 4312 0 152838 0 0 0 Schedule J, Part I, Line 1a, Housing allowance or residence for personal use THE ORGANIZATION PROVIDED A HOUSING ALLOWANCE TO THE EXECUTIVE DIRECTOR FOR THE CHINA OFFICE LOCATION. THE EXECUTIVE DIRECTOR IN CHINA IS NOT COMPENSATED IN US DOLLARS AND IS NOT SUBJECT TO TAXATION IN THE US. HER COMPENSATION IS, HOWEVER, 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 100000 COMPENSATION AS AN EMPLOYEE - DIRECTOR,STRATEGIC INITIATIVES false X 4 835 COST X 477 COST X 2692 COST X 2 199 COST X ACCESSORY 6 453 COST X ACCOMMODATION 22 5750 COST X ENTERTAINMENT TICKET 21 3983 COST X FORMULA AND DIAPER 1695 11965 COST X LESSON TICKET 7 3745 COST X RESTAURANT TICKET 5 2347 COST X AIR TICKET 8 5513 COST 0 false true false SCHEDULE M, PART I, EXPLANATIONS OF REPORTING METHOD FOR NUMBER OF CONTRIBUTIONS ART - WORKS OF ART: NUMBER OF ITEMS RECEIVED FOOD INVENTORY: NUMBER OF ITEMS RECEIVED OTHER: ACCESSORY - NUMBER OF ITEMS RECEIVED OTHER: ACCOMMODATION - NUMBER OF ITEMS RECEIVED OTHER: ENTERTAINMENT TICKET- NUMBER OF ITEMS RECEIVED OTHER: FORMULA AND DIAPER -NUMBER OF ITEMS RECEIVED. OTHER: LESSON TICKET- NUMBER OF ITEMS RECEIVED OTHER: RESTAURANT TICKET- NUMBER OF ITEMS RECEIVED OTHER: AIR TICKET- NUMBER OF ITEMS RECEIVED Schedule M, part I, column (b), Line 1, Number of contributions or items contributed. Schedule M, part I, column (b), Line 4, Number of contributions or items contributed. Schedule M, part I, column (b), Line 5, Number of contributions or items contributed. Schedule M, part I, column (b), Line 19, Number of contributions or items contributed. Form 990, Part VI, Sec B, 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, Sec B, 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, Sec B, 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, Sec B, Line 15b, Process to establish compensation of other employees USING THE SAME PROCESS AS DESCRIBED IN THE NARRATIVE FOR PART VI, LINE 15A, THE BOARD OF DIRECTORS ALSO REVIEW AND APPROVE THE COMPENSATION OF EXECUTIVE DIRECTOR, CARMA ELLIOTT, WHO IS BASED IN BEIJING CHINA AND TERMINATED ON FEBRUARY 20, 2013. Form 990, Part VI, Sec C, 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. Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=ACCESSORY : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=ACCOMMODATION : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=ENTERTAINMENT TICKET : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=FORMULA AND DIAPER : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=LESSON TICKET : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=RESTAURANT TICKET : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=AIR TICKET : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=ACCESSORY : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=ACCOMMODATION : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=ENTERTAINMENT TICKET : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=FORMULA AND DIAPER : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=LESSON TICKET : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=RESTAURANT TICKET : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=AIR TICKET : HALF THE SKY FOUNDATION (ASIA) LIMITED RM 2703 27 FL SHUN FENG INTL WAN CHAI HK FUNDRAISING HK N/A HTS true HALF THE SKY FOUNDATION (UK) LIMITED 20-22 BEDFORD ROW WC1R 4JS LONDON UK FUNDRAISING UK N/A 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 141261 COST HALF THE SKY FOUNDATION ASIA LTD S 1820839 COST