2013-05-07T12:21:03-05:00 2012-09-30 BKD LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2011-10-01 446005794 Children International % DANIELLE R MITCHELL CHIL 8169422000 2000 East Red Bridge Road Kansas City MO 64131 DAVID E HOUCHEN 2013-05-15 true 8162216300 2011 2016-02-25 16:41:14Z JAMES R COOK 2000 EAST RED BRIDGE ROAD KANSAS CITY MO 64131 160104689 false X WWW.CHILDREN.ORG X 1951 MO CHILDREN INTERNATIONAL'S MISSION IS TO HELP IMPOVERISHED CHILDREN GROW UP HEALTHY, EDUCATED AND PREPARED TO SUCCEED IN SOCIETY. 7 6 244 7000 0 0 156129312 159804584 0 0 64553 71494 228414 228611 156422279 160104689 112122514 114534239 0 0 15917672 16808263 7838460 7748156 17447589 19250668 19183432 155129314 158274090 1292965 1830599 60109127 64688550 15282877 13388788 44826250 51299762 X SEE SCHEDULE O false false 65222233 48640457 0 SEE SCHEDULE O 65893782 65893782 0 SEE SCHEDULE 0 131116015 true true false false false false false false false true true true false false true false true false 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40.0 X 181114 0 22000 ERIC MCCULLOUGH 40.0 X 129617 0 24692 JAMES CAMERON 40.0 X 163107 0 15267 VICKIE WIEDENMANN 40.0 X 117510 0 24212 JACK MCCANNA 40.0 X 151718 0 26244 FRANKLIN GUERRERO 40.0 X 124074 0 27118 CAROLE SPENCER 40.0 X 110630 17246 MEAGHAN CROWLEY 40.0 X 62827 0 8498 DAVID TREADWELL 40.0 X 72340 0 9301 JEREMY PARKER 40.0 X 71366 0 8470 DANIELLE MITCHELL 40.0 X 105710 0 25203 YUKIKO HINO 40.0 X 72619 0 4202 RYAN OWEN 40.0 X 9846 0 881 ALEJANDRO BONILLA 40.0 X 0 0 0 LANCE HARRA 40.0 X 122874 0 18628 BENEDICT SCHIEBER 40.0 X 124190 0 20978 STEVEN CASSITY 40.0 X 102006 0 23532 GARY SARTAIN 40.0 X 118970 0 12716 RICK SALSBURY 40.0 X 106185 0 17488 3173172 0 452534 20 false true false DRM PARTNERS INC ADVERTISING AGENCY 1578926 DIALOGUE DIRECT INC FUNDRAISING AGENCY 7941119 BLUSOURCE GIK HANDLING 882000 NORTHERN LIGHTS DIRECT RESPONSE ADVERTISING AGENCY 1535303 PITNEY BOWES PRESORT SERVICES INC MAIL PRESORT SERVICE 1320000 14 92278 159712306 60867146 159804584 0 71494 71494 0 0 0 0 0 0 FOREIGN CURRENCY EXCHANGE GAINS 900099 148473 148473 MISCELLANEOUS 900099 80138 80138 228611 160104689 300105 1491958 1491958 0 113042281 113042281 0 3171102 540689 1254159 1376254 0 10958654 8140291 1941685 876678 572105 433621 96937 41547 1143591 868033 193219 82339 962811 606571 211818 144422 0 181787 72715 81804 27268 124118 49647 55853 18618 0 7748156 7748156 35008 14003 15754 5251 312674 125070 140703 46901 6522963 2140668 4382295 2365250 1338767 577502 448981 686984 377079 178856 131049 0 482220 309103 129235 43882 846024 761422 50761 33841 0 156814 97225 43908 15681 414549 248730 124364 41455 0 2403746 1442247 721124 240375 112830 72211 30464 10155 PRINT SPONSOR CORRESPONDENCE 1224736 314210 331574 578952 POSTAGE SPONSOR CORRESPOND. 2758799 737373 1298667 722759 MAILING LIST RENTAL 500316 75047 425269 DUES AND SUBSCRIPTIONS 54614 32769 16384 5461 158274090 131116015 9710486 17447589 588983 512655 5822165 4975305 454968 483662 1007764 1845526 0 0 0 0 0 0 783278 829705 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1297590 F Private Equity Inv Partnership 1387736 F 4557793 0 Gift Annuity Funds 1155305 Deposit Plan Funds 24650 1179955 160104689 158274090 1830599 2402510 2240403 4642913 6473512 160104689 160104689 160104689 158274090 158274090 158274090 INTENDED USES OF THE ORGANIZATIONS ENDOWMENT FUNDS SCHEDULE D, PART V, LINE 4 DISTRIBUTIONS FROM THE ENDOWMENT FUND ARE MADE AFTER APPROVAL IS OBTAINED FROM THE ORGANIZATION'S BOARD OF DIRECTORS. THESE FUNDS ARE USED FOR PROGRAMS CONSISTENT WITH CARRYING OUT THE ORGANIZATION'S MISSION OF HELPING NEEDY CHILDREN AND THEIR FAMILIES. UNCERTAIN TAX POSITIONS DISCLOSURE SCHEDULE D, PART X, LINE 2 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. RECONCILIATION OF FUND BALANCE SCHEDULE D, PART XI, LINE 8 RESIDUAL EARNINGS ON ENDOWNMENT FUNDS $ 1,503,326 ACTUARIAL LIABILITY FOR GIFT ANNUITIES 359,315 INCREASE IN VALUE OF FORWARD CONTRACTS 377,762 ----------- TOTAL $ 2,240,403 =========== true South Asia 1 6 Program Services PROGRAM OVERSIGHT 326276 Central America and the Caribbean 1 2 Program Services PROGRAM OVERSIGHT 94722 South America 1 7 Program Services PROGRAM OVERSIGHT 539500 Central America and the Caribbean Investments 2575652 3 15 3 15 3536150 3536150 East Asia/Pacific SEE PART V 12550973 EFT East Asia/Pacific SEE PART V 31711739 SEE PART V WHOLESALE South Asia SEE PART V 3391798 EFT Cent. America/Caribbean SEE PART V 11913373 EFT Cent. America/Caribbean SEE PART V 1223394 SEE PART V WHOLESALE North America SEE PART V 2049752 EFT South America SEE PART V 17717403 EFT South America SEE PART V 2662682 SEE PART V WHOLESALE Sub-Saharan Africa SEE PART V 4551836 EFT Sub-Saharan Africa SEE PART V 25269331 SEE PART V WHOLESALE 33 0 true false true true false false MONITORING THE USE OF GRANTS OUTSIDE THE US SCHEDULE F, PART I, LINE 2 Children International (CI) carries out child sponsorship activities internationally in eleven countries and serves more than 330,000 children. All of these field locations follow guidance as prescribed in a Field Manual (written and maintained by CI) outlining key procedures from child selection to program monitoring. The accounting portion of this manual describes the various procedures and controls surrounding the accounting of all funds sent from CI using a standardized chart of accounts and accounting system around the world. As described in the accounting portion of the Field Manual, each field location is responsible to Kansas City for monthly and quarterly reports comparing actual results to budget and explaining significant variances. These reports are due by the 15th of the month following the month or quarter. In addition, each field location is subject to an annual audit conducted by an independent CPA firm and at least one audit performed by CI internal audit staff. A financial review involving "agreed upon procedures" is performed by the independent CPA firm at the 6 month mark of every fiscal year, focusing on testing of cash disbursements. The CI Regional Controllers also perform an internal review of each field location annually. Each child sponsorship program location prepares an annual budget based upon guidelines established by CI. These budgets are reviewed by CI regional office staff and ultimately by the CI Regional Directors, Director of International Finance, Director of Programs and VP of Programs at CI and the CI Executive Committee at CI Headquarters. PURPOSE OF GRANTS SCHEDULE F, PART II, LINE 1 COLUMN D CHILD SUPPORT AND DEVELOPMENT DESCRIPTION OF NON-CASH ASSISTANCE SCHEDULE F, PART II, LINE 1, COLUMN H CHILDREN INTERNATIONAL WORKS WITH CORPORATE PARTNERS TO PROCURE AND DISTRIBUTE PRODUCT DONATIONS REQUESTED BY OUR FIELD AGENCIES. ITEMS INCLUDING CLOTHING, SHOES, SCHOOL SUPPLIES, EDUCATIONAL MATERIALS AND TEXTBOOKS, PEDIATRIC MEDICINES, MEDICAL SUPPLIES, HYGIENE ITEMS AND HOUSEHOLD ARTICLES ARE DISTRIBUTED TO THE CHILDREN AND FAMILIES CHILDREN INTERNATIONAL SUPPORTS IN COMMUNITIES AROUND THE WORLD. X X X X X X true DIALOGUE DIRECT NEW SPONSOR RECRUITMENT false 17511163 7210719 10300444 THE NETWORK INC NEW SPONSOR RECRUITMENT false 308751 232358 76393 FUNDRAISING INITIATIVES INC NEW SPONSOR RECRUITMENT false 26486 154557 0 APPCO GROUP US INC NEW SPONSOR RECRUITMENT false 46527 150522 0 17892927 7748156 10376837 AL AK AZ AR CA CO CT DE DC FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY FUNDRAISING ACTIVITIES SCHEDULE G, PART I, LINE 2B CHILDREN INTERNATIONAL SPONSORS AGREE TO SPONSOR AN INDIVIDUAL CHILD BY MEANS OF ONGOING MONTHLY CONTRIBUTIONS. MANY OF OUR SPONSORS CONTINUE TO CONTRIBUTE FOR MANY YEARS. DUE TO THIS ONGOING COMMITMENT, IT IS NECESSARY WHEN LOOKING AT THE VALUE OF A FUNDRAISING CAMPAIGN TO LOOK AT THE INCOME GENERATED OVER SEVERAL YEARS. THEREFORE, THE INCOME RESULTING FROM THE FUNDRAISING SPENDING IN 2012 WILL BE REALIZED OVER THE NEXT SEVERAL YEARS. In 2012, 83% of all income was used to provide desperately needed benefits to needy children, families, and communities. true UALR CHILDREN INTERNATIONAL 2510 FAIR PARK BLVD LITTLE ROCK AR 72204 710505337 501(C)(3) 1388850 EDUCATIONAL NEEDS OPERATION BREAKTHROUGH 3039 TROOST AVENUE KANSAS CITY MO 64109 430971560 501(C)(3) 73425 MEDICAL ASSISTANCE CHILDREN INTERNATIONAL CIRCLE OF FRIENDS 2000 E RED BRIDGE RD KC MO 64131 431201088 501(C)(3) 174999 MEDICAL ASSISTANCE 3 MONITORING THE USE OF GRANT FUNDS SCHEDULE I, PART I, LINE 2 Children International contracts with several domestic charities that provide services to needy children and their families. These charities provide benefits based upon written agreements that outline the key procedures and services to be provided. Funding to each of these charities is based upon an annual budget that is approved by Children International's Board of Directors. All of these transactions are subject to review by Children International's independent CPA firm as part of the annual financial statement audit. X true true X X X X X X true true false false false false false false false JAMES R COOK 454691 0 0 0 24604 0 21484 0 13353 0 514132 0 0 0 DAVID HOUCHEN 233629 0 0 0 13712 0 21484 0 16014 0 284839 0 0 0 BRIAN ANDERSON 200500 0 7500 0 9971 0 18806 0 8504 0 245281 0 0 0 LISA THOME-HA 128837 0 0 0 9477 0 10000 0 11695 0 160009 0 0 0 ANDREA WATERS 131328 0 5000 0 7220 0 10624 0 13894 0 168066 0 0 0 PAT MCDONNELL 165410 0 5000 0 10704 0 14492 0 7508 0 203114 0 0 0 ERIC MCCULLOUGH 111949 0 5000 0 12668 0 9178 0 15514 0 154309 0 0 0 JAMES CAMERON 150187 0 0 0 12920 0 12301 0 2966 0 178374 0 0 0 JACK MCCANNA 146696 0 0 0 5022 0 11557 0 14687 0 177962 0 0 0 FRANKLIN GUERRERO 123800 0 0 0 274 0 8906 0 18212 0 151192 0 0 0 PERSONAL SERVICES SCHEDULE J, PART I, LINE 1A Children International provided James Cook, David Houchen, Eric McCullough and Lisa Thome-HA reimbursement of financial planning services, all of which is included in the individual's W-2. These reimbursements are made only after substantiation of the expense has been provided by the employee. This policy is reviewed regularly by Children International's Compensation Committee. SEVERANCE PAYMENTS SCHEDULE J, PART I, LINE 4A David Treadwell $ 14,774 PARTICIPATION IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN SCHEDULE J, PART I, LINE 4B Children International's Supplemental Nonqualified Retirement Plan is a Supplemental Executive Retirement Payment ("SERP") arrangement, which consists of annual payments to eligible employees to supplement qualified retirement plan contributions. Eligible employees are officers who are Vice Presidents or above. The SERP payments are made on a current basis annually and are included in the individual's year-end W-2 as current compensation. There are no deferred payments nor are there unfunded future liabilities resulting from the SERP arrangement. James R. Cook $ 21,000 David Houchen $ 11,683 Brian Anderson $ 8,146 Lisa Thome-Ha $ 6,655 Andrea Waters $ 6,796 Pat McDonnell $ 8,347 Eric McCullough $ 5,879 James Cameron $ 7,000 Jack McCanna $ 4,543 Danielle Mitchell $ 500 --------- Total $ 80,549 MISSOURI DEVELOPMENT FINANCE BOARD 431387649 2009-11-05 12500000 OFFICE EXPANSION AND RENOCATION false false false 4012500 0 12527928 0 82059 0 0 0 0 0 12445869 0 2011 false false true true false false false false 0.00000 0.00000 0.00000 true false true false 0 false 0 false false X X 59460670 WHOLESALE VALUE X 91153 WHOLESALE VALUE X 24 150270 FMV X 6 1315323 WHOLESALE VALUE false true true NUMBER OF CONTRIBUTIONS OR ITEMS CONTRIBUTED SCHEDULE M, PART I, COLUMN B THE AMOUNT IN COLUMN B IS THE NUMBER OF CONTRIBUTIONS. THIRD PARTY INVOLVEMENT SCHEDULE M, PART I, LINE 32B CHILDREN INTERNATIONAL WORKS WITH CORPORATE PARTNERS TO PROCURE AND DISTRIBUTE PRODUCT DONATIONS REQUESTED BY OUR FIELD AGENCIES. ITEMS INCLUDING CLOTHING, SHOES, SCHOOL SUPPLIES, EDUCATIONAL MATERIALS AND TEXTBOOKS, PEDIATRIC MEDICINES, MEDICAL SUPPLIES, HYGIENE ITEMS AND HOUSEHOLD ARTICLES ARE DISTRIBUTED TO THE CHILDREN AND FAMILIES WE SUPPORT IN COMMUNITIES AROUND THE WORLD. DESCRIPTION OF ORGANIZATION'S MISSION FORM 990, PART III, LINE 1 Children International's mission is to bring real and lasting change to children living in poverty. In partnership with contributors, we reduce their daily struggles, invest in their potential, and provide them with the opportunity to grow up healthy, educated and prepared to succeed and contribute to society. PROGRAM SERVICE ACCOMPLISHMENTS FORM 990, PART III, LINE 4A & 4B LINE 4A ------- Child sponsorship is much more than a collection of good programs for impoverished children. A term that has become a buzzword in recent decades is "synergy." Buzzword or not, synergy is an excellent description of how sponsorship works. It simply means blending certain elements - the selfless compassion of our incredible sponsors, programs with a proven track record, and the efforts of a tireless staff - to produce results that could not be successfully achieved without such collaboration. Children International's programs have been carefully designed to work together for maximum results. In the end, we want children to become self-sufficient, contributing members of society. But to become productive adults, children must be kept healthy. They must be well-nourished. And, of course, they must be educated. These are all critical elements provided by sponsorship. Essential to the process is the method of delivery. Children International's community-center model has been highly successful. Our centers - often funded in part by selfless donors - typically include medical and dental clinics, pharmacies, libraries, computer labs and more. Newer centers are designed for delivering material benefits as well as providing venues for youth and community activities. Equally important are the spacious playgrounds and athletic facilities many of our centers offer - they are safe, wholesome places for children and young people to develop their potential. Children International is also experiencing great success with our comprehensive youth programs, such as Into Employment, Game On! and Aflatoun. These programs teach teamwork and leadership, instill in children and youth the basic financial acumen they need to save and manage money, and provide the chance to learn marketable job skills. Individually, each of these components is a powerful tool. Together, they can pave a pathway out of poverty. Health Preventable diseases are the leading cause of death for children under the age of 5. But this stark fact carries a great ray of hope: the word "preventable." And early detection of illness and disease is much more likely with regular medical exams. A medical checkup is often the first benefit children receive after becoming sponsored. Our doctors and other health-care providers carefully monitor each child's health and growth. And when children need lab work, medicines or even referrals for specialized care, sponsorship is there to provide it. Providing dental care is a unique benefit of Children International's sponsorship program. Preventive care, routine screenings and curative treatments are crucial in helping children maintain good oral health, nutritional status and self-esteem. Children International's new Electronic Medical Records System is being implemented in each of the medical and dental clinics around the world to foster better health as well. By reducing administrative tasks while improving record-keeping, data sharing and confidentiality, doctors and dentists can improve the accuracy, effectiveness and efficiency of their most important work: keeping children as healthy as possible. Education Ensuring access to a good education is also a top priority of our sponsorship program. The reason is simple: Without an education, children stand virtually no chance of escaping poverty. For instance, the World Bank reports that for every year a girl attends primary school, her earning goes up 10-20 percent. Sponsored children receive an array of benefits designed to help keep them in school and make the most of their educational opportunities. From school supplies and textbooks to clothing and transportation expenses, we help bridge the gaps that threaten to keep impoverished children from receiving a complete education. Youth face extraordinary challenges to staying in school. Those threats increase as they get older. Pressure to quit school to help their families, teen pregnancy, and alcohol and drug abuse are all prevalent in many of the communities where we work. To combat these, we've targeted nearly 10,000 youth who met the criteria of being at-risk for dropping out of school over the past year, and we increased secondary education assistance, providing funds for tuition, transportation and other needs. We want every sponsored child to have the opportunity to move past poverty and education is the single most important element in that effort. Nutrition Due to economic and other factors, including the drought in the United States, global food prices began to spike again in 2012. Food insecurity remains a problem for millions of people around the world, including many of the places where we work. The World Food Programme estimates that one out of every four children in developing countries is underweight. Fortunately, sponsored children are screened for malnutrition when they come in for their annual exams. Children who are moderately to severely malnourished are enrolled in a nutrition rehabilitation program. The program varies by location, but children might participate in school or community-based feeding programs or receive high-protein supplements. Parents and other caregivers may also be offered nutrition education classes, where they learn how to make nutritious, low-cost meals. In 2012, we launched an innovative nutrition project in Cartagena, Colombia. We've enlisted families there who have well-nourished children to mentor other sponsored children's families on ways to provide healthy foods on tight budgets. Children International's Lifeline Food Program continues to help families living on the edge by providing them with emergency food relief in times of dire need. Lifeline also allows us to supply food and water to sponsored children and their families following typhoons, fires, flooding and other disasters. Youth Nearly half of the children in Children International's sponsorship program are 12 or older. As children transition toward adulthood, their needs and the challenges they face change with them and so do our programs. Our youth curriculum is designed to give adolescents the tools to avoid potential pitfalls and make a successful shift toward self-sufficiency. Tackling poverty requires that we address a wide array of issues, so we have expanded a number of programs that are having a profound impact on youth, families and communities. These specialized programs teach skills on topics ranging from health to leadership, and from vocational training to conflict resolution. Helping children and youth acquire the abilities and opportunities to beat poverty is exactly what these programs are all about. Game On! Youth Sports TM Developed by the International Alliance for Youth Sports, this program gives kids a chance to play organized sports and learn about teamwork and conflict resolution in a safe setting. Aflatoun Teaching financial responsibility and helping participants start savings accounts and even microenterprise projects, Children International doubled the number of Aflatoun participants in 2012. Youth Councils Empowered to elect their own representatives, sponsored youth vote on important issues and implement community-improvement projects. Youth Leadership Training Youth take part in workshops and develop communication, problem-solving and critical-thinking skills to improve their school performance and future job prospects. Youth Health Corps Participants attend educational seminars on everything from preventable diseases to substance abuse, then share their knowledge with peers in their communities. HOPE (Helping Overcome Poverty through Education) Fund Qualified youth receive scholarships to complete secondary education, attend college or learn a vocation. Into Employment Youth attend local trade schools to receive job training and are matched with local employers to gain work experience and start earning a living wage. PROGRAM SERVICE ACCOMPLISHMENTS CONTINUED FORM 990, PART III, LINE 4A & 4B LINE 4B ------- Family and Community While sponsored children are logically those who benefit most, sponsorship reaches out and touches their families and, by extension, their communities as well. Community development ranges from training in nutrition, parenting, leadership and entrepreneurial skills to material improvements in housing and infrastructure, including latrine projects and clean-water initiatives funded and implemented by local CI Youth Councils. Children International also aids families and communities in the wake of disasters. When tragedy strikes the communities where our sponsored children live, local staff and volunteers rapidly assess the situation and provide emergency relief, such as food, water, temporary shelter, clothing and psychological support. Last year alone, CI responded to several disasters, providing relief to thousands of traumatized sponsored children and families. Partnerships Working with other organizations, institutions and businesses that share a common interest in assisting poor children has always been a valuable part of helping us reach our goals. These partnerships make it possible for us to do more for children and families in need. In 2012, we collaborated with Fundacin Azteca Guatemala to construct two sports fields for youth in our Game On! program. Another partnership in Barranquilla, Colombia, with the Fundacin Universidad del Norte also helped build sports fields in a poor community; while the Sunwest Group of Companies helped us expand Into Employment opportunities for sponsored youth in Legazpi and Tabaco, Philippines. The government of Jalisco, Mexico, also recognizing the value of our programs, donated funds for the construction of a new community center there and gave generously to support our youth programs. These and other important partnerships make it possible for us to continue providing donated textbooks, clothing, medical supplies, and opportunities to children and families in our care. FORM 990 REVIEW FORM 990, PART VI, SECTION B, LINE 11A The 990 is prepared by the organizations accounting personnel. An independent accounting firm reviews the 990. After the 990 is reviewed by the independent accounting firm, it is then reviewed by members of Children Internationals executive management and accounting personnel. Each member of the Organizations Board of Directors receives a copy of the entire 990 and attached schedules. They are given a one to two week period of time during which each has an opportunity to review and comment on the information included in the return. If changes are needed as a result of the review, the draft is returned and updated to reflect the needed changes and redistributed to the Board for a final review and electronically filed with the IRS. MONITORING COMPLIANCE WITH CONFLICT OF INTEREST POLICY FORM 990, PART VI, SECTION B, LINE 12C EVERY EMPLOYEE IS ASKED TO REVIEW THE ORGANIZATION'S CONFLICT OF INTEREST POLICY ANNUALLY AND DISCLOSE IF THERE ARE ANY CONFLICTS WHICH NEED TO BE COMMUNICATED TO THE ORGANIZATION. THE OFFICERS AND DIRECTORS ARE REQUIRED TO SIGN A STATEMENT REPRESENTING THAT THEY ARE NOT A PARTY TO ANY RELATIONSHIP THAT WOULD CREATE A CONFLICT OF INTEREST BETWEEN THE OFFICER/DIRECTOR AND THE ORGANIZATION. IF A POTENTIAL CONFLICT OF INTEREST DOES OCCUR, THE INDIVIDUAL WILL BE ASKED TO ABSTAIN FROM VOTING AND MAY BE ASKED TO LEAVE THE ROOM DURING THE DISCUSSION. THE ORGANIZATION'S POLICIES PROHIBIT DOING BUSINESS WITH ANY COMPANY THAT IS OWNED OR CONTROLLED BY A DIRECTOR OR OFFICER OR IN WHICH AN OFFICER OR DIRECTOR OR MEMBER OF HIS/HER FAMILY HAS A SUBSTANTIAL FINANCIAL INTEREST. COMPENSATION OF CEO FORM 990, PART VI, SECTION B, LINES 15A & 15B VOLUNTEER MEMBERS OF THE ORGANIZATION'S BOARD OF DIRECTORS (ALL DIRECTORS WHO ARE NOT EMPLOYEES) COMPRISE A COMPENSATION COMMITTEE WHICH IS RESPONSIBLE FOR REVIEWING AND APPROVING ANNUALLY ANY CHANGES TO EMPLOYEE COMPENSATION. EACH YEAR A REPORT IS PREPARED BY A THIRD-PARTY CONSULTANT WHO GATHERS MARKET AND OTHER COMPARATIVE DATA AND REPORTS THE RESULTS OF SUCH REVIEW AND RECOMMENDS ANY CHANGES TO THE ORGANIZATION'S COMPENSATION STRUCTURE. THE CEO, EXECUTIVE VICE PRESIDENT/COO, AND VICE PRESIDENT OF FINANCE COMPENSATION IS SPECIFICALLY REVIEWED WITHIN THE REPORT FOR ANALYSIS AND DETERMINATION BY THE COMPENSATION COMMITTEE. AVAILABILITY OF DOCUMENTS FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION PROVIDES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS TO THE PUBLIC UPON REQUEST. CHILDREN INTERNATIONAL CIRCLE OF FRIENDS 2000 EAST RED BRIDGE ROAD KANSAS CITY MO 64131 431201088 ASSISTANCE MO 501(C)(3) 7 NA false CHILDREN INTERNATIONAL INC SUITE 402 PRESTIGE TOWER PASIG CITY RP ASSISTANCE RP NA false CHILDREN INTERNATIONAL INC 4TH FLOOR STATESMAN HOUSE NEW DELHI IN ASSISTANCE IN NA false false true false false false false false false false false false false false false false false false false CHILDREN INTERNATIONAL CIRCLE OF FRIENDS B 174999 COST METHOD USED TO DETERMINE THE VALUE OF AMOUNTS LISTED SCHEDULE R, PART V, LINE 2, COLUMN C THE ORGANIZATION USED THE FOLLOWING METHODS TO DETERMINE THE VALUE OF SERVICES, CASH, AND OTHER ASSETS REPORTED ON SCHEDULE R, PART V, LINE 2, COLUMN C: FAIR VALUE.