2013-08-06T01:00:05-05:00 2012-12-31 CROWE HORWATH LLP 400 Capitol Mall Suite 1200 Sacramento CA 958144434 990 2012-01-01 954714047 HALF THE SKY FOUNDATION HALF 5105253377 715 HEARST AVENUE BERKELEY CA 94710 JENNY BOWEN 2013-08-05 true P01305268 9164411000 2012 2016-02-24 21:20:13Z JENNY BOWEN 715 HEARST AVENUE SUITE 200 BERKELEY CA 94710 8053139 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 21 20 0 0 7571771 7949773 0 0 107837 3836 -54551 -32795 7625057 7920814 0 0 0 0 2323496 2535300 0 0 564331 5834785 5829948 8158281 8365248 -533224 -444434 2604727 2132309 435523 405283 2169204 1727026 X 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 7390209 0 0 TO DATE, HALF THE SKY'S PROGRAMS LOCATED IN GOVERNMENT-RUN SOCIAL WELFARE INSTITUTIONS IN CHINA AND AT THE CHINA CARE HOME IN BEIJING, HAVE PROVIDED NURTURING, MEDICAL CARE AND EDUCATIONAL OPPORTUNITIES FOR OVER 70,000 ORPHANED CHILDREN. IN 2011-2012 HALF THE SKY: * THROUGH THE RAINBOW PROGRAM, AN INTEGRATED NATIONAL TRAINING PROGRAM, TRAINED CAREGIVERS IN 300 SOCIAL WELFARE INSTITUTIONS WHO CARE FOR 12,660 CHILDREN. IN PARTNERSHIP WITH CHINA CENTER FOR CHILDREN'S WELFARE AND ADOPTION, OVER 5 YEARS HALF THE SKY WILL TRAIN EVERY CAREGIVER WORKING CHINA ORPHANAGES ABOUT HOW TO PROVIDE THE NURTURING CARE THAT IS THE HALLMARK OF HALF THE SKY'S FIVE PROGRAMS IN CHINA. * STATIONED 12 CHILD DEVELOPMENT EXPERTS IN 12 PROVINCES IN CHINA WHO ARE PROVIDING SUPPORT AND MENTORING FOR HALF THE SKY-INSPIRED PROGRAMS BEING ESTABLISHED THROUGHOUT THE 12 PROVINCES. * OPERATED PROGRAMS IN 51 WELFARE INSTITUTIONS IN 24 PROVINCES AND PROVIDED MEDICAL CARE AND NURTURING PRE-AND-POST OPERATIVE CARE AT THE CHINA CARE HOME IN BEIJING. (SEE SCHEDULE O FOR CONTINUATION) 7390209 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 7 0 true 21 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 5.00 X X 0 0 0 GAETANO RUSSO 5.00 X X 0 0 0 JENNY BOWEN 40.00 X X 280625 0 25327 DANA JOHNSON 5.00 X 0 0 0 F CHAPMAN TAYLOR 5.00 X 0 0 0 JOE LONGO 5.00 X 0 0 0 MATT DALIO 5.00 X 0 0 0 PETER BENNETT 5.00 X 0 0 0 PETER LIGHTE 5.00 X 0 0 0 STEPHEN CHIPMAN 5.00 X 0 0 0 TIM HUXLEY 5.00 X 0 0 0 CARMA ELLIOTT 40.00 X 241856 0 10958 CAROL KEMBLE 40.00 X 105000 0 7950 JANICE N COTTON 40.00 X 102816 0 3084 SANDY WANG 40.00 X 133636 0 7112 863933 0 54431 4 false true false 0 62171 590686 7296916 86009 7949773 0 0 0 0 0 0 0 0 0 0 3836 3836 0 0 0 0 0 0 0 0 49906 590686 111912 -62006 -62006 0 49624 20413 29211 29211 0 0 0 0 0 0 0 0 7920814 0 0 -28959 0 0 0 0 558765 405790 114731 38244 0 1632823 1228178 94210 310435 27919 18559 2826 6534 212107 185396 8356 18355 103686 70108 12324 21254 0 0 69958 4208 65750 0 0 0 0 0 0 0 0 66700 30863 17753 18084 363528 350012 13516 0 150897 89447 61450 114436 69486 14659 30291 0 551391 551391 0 0 23824 23824 21371 7332 13300 739 NANNIES, TEACHERS AND SUPERVISORS 2827223 2827223 SURGERY AND NURTURING CARE 1246187 1246187 STIPENDS AND TUITION 127572 127572 FAMILY VILLAGE 66864 66864 199997 87769 5349 106879 8365248 7390209 410708 564331 0 452169 168903 233621 602548 0 162050 4013 4534 0 0 67214 68090 131757 139501 167081 150746 31648 16335 0 0 0 0 1684305 970348 2604727 2132309 423566 395835 0 11957 9448 435523 405283 X 58221 77870 1465259 1308645 645724 340511 2169204 1727026 2604727 2132309 -444434 2256 0 X false true true false X 6245683 6202955 5595743 7571771 7949773 33565925 0 0 6245683 6202955 5595743 7571771 7949773 33565925 2614869 30951056 83523 27555 32879 11279 3836 159072 0 96370 38189 35562 47865 99530 317516 34042513 0.90920 0.93550 X OTHER INCOME, SCHEDULE A, PART II, LINE 10, DESCRIPTION - OTHER INCOME, COLUMN A - 0, COLUMN B - 2620, COLUMN C - 0, COLUMN D - 0, COLUMN E - , COLUMN F - 2620; DESCRIPTION - FUNDRAISING INCOME, COLUMN A - 55952, COLUMN B - 2564, COLUMN C - 9866, COLUMN D - 30852, COLUMN E - 49906, COLUMN F - 149140; DESCRIPTION - SALES OF INVENTORY, COLUMN A - 40418, COLUMN B - 33005, COLUMN C - 25696, COLUMN D - 17013, COLUMN E - 49624, COLUMN F - 165756;, RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 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 140862 131363 9499 26219 19383 6836 16335 DEPOSITS 26539 DUE FROM HALF THE SKY HONG KONG 151568 DUE FROM HALF THE SKY UK 186569 UNDEPOSITED FUNDS 605672 970348 0 DEFERRED RENT LIABILITY 9448 9448 X EAST ASIA AND THE PACIFIC 1 22 PROGRAM SERVICES OPERATES PROGRAMS IN STATE-RUN ORPHANAGES 6050057 1 22 6050057 false false true false false false Method used to account for expenditures on organization's financial statements Schedule F, Part I, Line 3 EAST ASIA AND THE PACIFIC: ACCRUAL Method used to account for expenditures on organization's financial statements Schedule F, Part I, Line 3 EAST ASIA AND THE PACIFIC: ACCRUAL CHICAGO EVENT 192591 185791 6800 8576 28068 5500 9664 GALA DINNER 174200 159656 14544 3867 5 258035 231640 26395 20430 11119 17503 624826 577087 47739 0 0 29006 39187 5500 31034 104727 -56988 X false true X X X false false false false false false false false false JENNY BOWEN 280625 0 0 0 0 0 8063 0 17264 0 305952 0 0 0 CARMA ELLIOTT 117434 0 0 0 124422 0 0 0 10958 0 252814 0 0 0 Housing allowance or residence for personal use Schedule J, Part I, Line 1a 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. Written policy regarding payment or reimbursement of expenses Schedule J, Part I, Line 1b 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 60000 COMPENSATION AS AN EMPLOYEE - MEDIA AND VIDEO false X 6 3960 COST X 596 COST X 3856 COST X 18 1430 COST X ACCESSORY 8 929 COST X ACCOMMODATION 23 18275 COST X BEAUTY TREATMENT 4 358 COST X ENTERTAINMENT TICKET 25 5911 COST X FORMULA AND DIAPER 3336 33377 COST X LESSON TICKET 12 2400 COST X EVENT VENUE 1 11090 COST X RESTAURANT TICKET 16 2455 COST X AIR TICKET 1 1372 COST 0 false true false Explanations of reporting method for number of contributions Schedule M, Part I 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: BEAUTY TREATMENT - 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: EVENT VENUE- NUMBER OF ITEMS RECEIVED OTHER: RESTAURANT TICKET- NUMBER OF ITEMS RECEIVED OTHER: AIR TICKET- NUMBER OF ITEMS RECEIVED Number of contributions or items contributed. Schedule M, part I, column (b), Line 1 NUMBER OF ITEMS RECEIVED 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 ITEMS RECEIVED PROGRAM ACCOMPLISHMENTS FORM 990, PART III, LINE 4A IN 2012 HALF THE SKY: * PUBLISHED A NATIONAL TRAINING CURRICULUM FOR HALF THE SKY'S PROGRAMS AND DEVELOPED IN CO-OPERATION WITH THE GOVERNMENT THE CURRICULUM MATERIALS FOR THE RAINBOW PROGRAM * LAUNCHED 1JIAREN, AN ONLINE LEARNING COMMUNITY FOR CAREGIVERS WORKING IN CHINESE ORPHANAGES ALL OVER THE COUNTRY. IN 2011 HALF THE SKY: * OPENED TWO MODEL CHILDREN'S CENTERS IN CHANGSHA, HUNAN PROVINCE AND JINAN, SHANDONG PROVINCE. THE NEW CENTERS PROVIDE CARE FOR MORE THAN 200 CHILDREN AND ALSO SERVE AS A RAINBOW PROGRAM TRAINING BASE FOR CAREGIVERS WHO WORK IN SOCIAL WELFARE INSTITUTIONS ALL OVER THE TWO PROVINCES. IN 2010, HALF THE SKY: * OPENED FOUR NEW MODEL CHILDREN'S CENTERS IN CHANGCHUN, JILIN PROVINCE; SHIJIAZHUANG, HEBEI PROVINCE; XIAMEN, FUJIAN PROVINCE; AND DATONG, SHANXI PROVINCE. * HELD PROGRAM TRAINING WORKSHOPS FOR CAREGIVERS FOR ORPHANS IN CHANGCHUN, JILIN PROVINCE; SHIJIAZHUANG, HEBEI PROVINCE; XIAMEN, FUJIAN PROVINCE; DATONG, SHANXI; CHONGQING, HEFEI, ANHUI; NANJING, JIANGSU AND NANNING, GUANGXI AS WELL AS 1-5 DAY WORKSHOPS AT SELECTED HTS CHILDREN'S CENTERS TO ADDRESS A VARIETY OF SPECIFIC NEEDS. * CO-HOSTED A NATIONAL SYMPOSIUM IN NANJING THAT BROUGHT TOGETHER 150 ORPHANAGE DIRECTORS, HEADS OF CHILDREN'S DEPARTMENTS AND OTHER CHILD WELFARE OFFICIALS AS WELL AS HTS STAFF TO DISCUSS WAYS TO BETTER INTEGRATE HALF THE SKY PROGRAMS INTO THE DAILY LIFE OF EACH INSTITUTION. * CO-HOSTED A DIRECTORS' WORKSHOP ON THE YANGTZE RIVER ATTENDED BY 200 ORPHANAGE DIRECTORS, OTHER CHILD WELFARE OFFICIALS AND HTS STAFF ABOUT HOW TO WORK TOGETHER TO MAKE POSITIVE CHANGE FOR THE CHILDREN. Review of form 990 by governing body Form 990, Part VI, Section B, Line 11b AN EXTERNAL ACCOUNTING FIRM AND HALF THE SKY FOUNDATION STAFF WORK TOGETHER TO GATHER THE REQUIRED TAX INFORMATION NECESSARY TO COMPLETE THE RETURN. THE ACCOUNTING FIRM PREPARES THE INITIAL DRAFT AND 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. Conflict of interest policy Form 990, Part VI, Section B, Line 12c 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. Process used to establish compensation of top management official Form 990, Part VI, Section B, Line 15a 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. Process used to establish compensation of other officers/key employees Form 990, Part VI, Section B, Line 15b THE BOARD OF DIRECTORS ALSO REVIEW AND APPROVE THE COMPENSATION OF EXECUTIVE DIRECTOR, CARMA ELLIOTT, WHO IS BASED IN BEIJING CHINA. Governing documents, conflict of interest policy and financial statements available to the public Form 990, Part VI, Section C, Line 19 THE FINANCIAL STATEMENTS AND THE FORM 990 ARE POSTED ON HALF THE SKY'S WEBSITE WHILE THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. 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 true false false false true HALF THE SKY FOUNDATION ASIA LTD O 137850 COST HALF THE SKY FOUNDATION ASIA LTD S 2314598 COST