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FOTOKIDS INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization
FOTOKIDS INC (EIN 45-1261970)
Tax period
2012-01-01 to 2012-12-31
Filed
2013-11-15
IRS object ID
201313199349310041
Schema version
2012v2.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Timestamp2013-11-15T16:40:06-06:00Timestamp
Tax Period End Date2012-12-31TaxPeriodEndDate

Preparer Firm PreparerFirm

FieldValueIRS element (for citing)
EIN946214841EIN

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1ARMANINO LLPBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line112667 ALCOSTA BOULEVARD SUITE 500AddressLine1
CitySAN RAMONCity
StateCAState
ZIP Code945834427ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2012-01-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN451261970EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1FOTOKIDSBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlFOTONameControl
Phone4158710423Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line11333 JONES STREET NO 1001AddressLine1
CitySAN FRANCISCOCity
StateCAState
ZIP Code94109ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameWALTER TRASKName
TitleTREASURERTitle
Phone4158710423Phone
Date Signed2013-11-15DateSigned
Authorize Third Party1AuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameLYNN HENLEYName
PTINP00356034PTIN
Phone9257902600Phone
FieldValueIRS element (for citing)
Tax Year2012TaxYear
Build TS2016-03-07 17:11:31ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeXAddressChange
Name Of Principal Officer PersonANN NANCY MCGIRRNameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line11333 JONES STREET NO 1001AddressLine1
CitySAN FRANCISCOCity
StateCAState
ZIP Code94109ZIPCode
FieldValueIRS element (for citing)
Gross Receipts393693GrossReceipts
Group Return For Affiliates0GroupReturnForAffiliates
Organization501c3XOrganization501c3
Web SiteWWW.FOTOKIDS.ORGWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation2011YearFormation
State Legal DomicileCAStateLegalDomicile
Activity Or Mission DescriptionTO INSPIRE YOUTH LEADERSHIP & CREATIVITY IN LATIN AMERICA VIA PHOTOGRAPHY & RELATED ARTS.ActivityOrMissionDescription
Nbr Voting Members Governing Body5NbrVotingMembersGoverningBody
Nbr Independent Voting Members4NbrIndependentVotingMembers
Total Nbr Employees0TotalNbrEmployees
Total Nbr Volunteers4TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Net Unrelated Business Txbl Income0NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year151410ContributionsGrantsPriorYear
Contributions Grants Current Year393630ContributionsGrantsCurrentYear
Program Service Revenue Prior Year0ProgramServiceRevenuePriorYear
Program Service Revenue CY0ProgramServiceRevenueCY
Investment Income Prior Year0InvestmentIncomePriorYear
Investment Income Current Year63InvestmentIncomeCurrentYear
Other Revenue Prior Year0OtherRevenuePriorYear
Other Revenue Current Year0OtherRevenueCurrentYear
Total Revenue Prior Year151410TotalRevenuePriorYear
Total Revenue Current Year393693TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year150000GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY126700GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year0BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year0SalariesEtcPriorYear
Salaries Etc Current Year16892SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year0TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY2500TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year2840TotalFundrsngExpCurrentYear
Other Expense Prior Year1410OtherExpensePriorYear
Other Expenses Current Year47389OtherExpensesCurrentYear
Total Expenses Prior Year151410TotalExpensesPriorYear
Total Expenses Current Year193481TotalExpensesCurrentYear
Revenues Less Expenses Prior Year0RevenuesLessExpensesPriorYear
Revenues Less Expenses CY200212RevenuesLessExpensesCY
Total Assets BOY248585TotalAssetsBOY
Total Assets EOY225982TotalAssetsEOY
Total Liabilities BOY0TotalLiabilitiesBOY
Total Liabilities EOY0TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY248585NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY225982NetAssetsOrFundBalancesEOY
Info In Schedule O Part IIIXInfoInScheduleOPartIII
Mission DescriptionFOTOKIDS USES PHOTOGRAPHY, GRAPHIC DESIGN, AND MEDIA TECHNOLOGY AS A TOOL FOR SELF-EXPRESSION, CREATIVITY, LEADERSHIP, AND VOCATIONAL TRAINING FOR YOUTHS FROM POOR RURAL AND URBAN AREAS.MissionDescription
Significant New Program Services1SignificantNewProgramServices
Significant Change0SignificantChange
Expense65100Expense
Grants50000Grants
DescriptionSAVE GIRLS IS A 3 YEAR IT PROJECT THAT WORKS WITH YOUNG WOMEN 15-17 FINISHING HIGH SCHOOL WHO LIVE IN VIOLENT GANG DOMINATED AREAS AND RURAL POVERTY. THE PROGRAM TEACHES GENDER STUDIES AND CRITICAL THINKING AS WELL AS A VOCATIONAL PROGRAM TRAINING THEM PROFESSIONALLY IN PHOTOGRAPHY, ADOBE PHOTOSHOP AND ILLUSTRATOR, GRAPHIC DESIGN AND VIDEO. GRADUATES HAVE FOUND JOBS AS GRAPHIC DESIGNERS AND RECEIVED SCHOLARSHIPS TO STUDY AT NATIONAL UNIVERSITIES. TWO OF THE WOMEN WHO WENT THROUGH THE PROGRAM ARE NOW PART OF OUR COLLECTIVE DESIGN STUDIO JAKARAMBA AND WORK AS TEACHERS AND SOCIAL WORKERS FOR FUNDACION DE NINOS ARTISTAS.Description

Activity2 Activity2

FieldValueIRS element (for citing)
Expense122509Expense
Grants76700Grants
DescriptionEDUCATION IN URBAN SLUMS- WE CURRENTLY WORK WITH 75 CHILDREN AGES 5 TO 16 FROM SOME OF THE MOST DANGEROUS AREAS OF GUATEMALA CITY PROVIDING THEM WITH SCHOLARSHIPS TO ATTEND PRIMARY, MIDDLE AND HIGH SCHOOL. IN ADDITION TO TRADITIONAL EDUCATION WE OFFER OUR AFTER SCHOOL CLASSES IN PHOTOGRAPHY, DESIGN AND VIDEO AS A WAY TO PROMOTE CRITICAL THINKING, GIVE THEM A VOICE, AND AN IDENTITY. ALL OF OUR STUDENTS WOULD NOT HAVE TO THE ECONOMIC RECOURSES TO ATTEND SCHOOL WITHOUT OUR SCHOLARSHIP PORGRAM. STUDENTS HAVE HAD THEIR PHOTOS PUBLISHED,, PARTICPATED IN EXHIBITS, AND GRADUATES HAVE GOTTEN JOBS WITH LOCAL TV STATIONS AND AS DESIGNERS.Description
FieldValueIRS element (for citing)
Total Program Service Expense187609TotalProgramServiceExpense
Described In501 C31DescribedIn501C3
Schedule B Required1ScheduleBRequired
Political Activities0PoliticalActivities
Lobbying Activities0LobbyingActivities
Subject To Proxy Tax0SubjectToProxyTax
Donor Advised Funds0DonorAdvisedFunds
Conservation Easements0ConservationEasements
Collections Of Art0CollectionsOfArt
Credit Counseling0CreditCounseling
Term Or Permanent Endowments0TermOrPermanentEndowments
Report Land Bldg Equip0ReportLandBldgEquip
Report Invest Oth Securities0ReportInvestOthSecurities
Report Prog Rel Invest0ReportProgRelInvest
Report Other Assets0ReportOtherAssets
Report Other Liabilities0ReportOtherLiabilities
Report Fin48 Footnote0ReportFin48Footnote
Independent Audit Financial Stmt0IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt0ConsolidatedAuditFinancialStmt
School0School
Foreign Office1ForeignOffice
Foreign Activities1ForeignActivities
More Than5000 K To Organizations1MoreThan5000KToOrganizations
More Than5000 K To Individuals0MoreThan5000KToIndividuals
Professional Fundraising0ProfessionalFundraising
Fundraising Activities0FundraisingActivities
Gaming0Gaming
Hospital0Hospital
Grants To Organizations0GrantsToOrganizations
Grants To Individuals0GrantsToIndividuals
Schedule J Required0ScheduleJRequired
Tax Exempt Bonds0TaxExemptBonds
Excess Benefit Transaction0ExcessBenefitTransaction
Prior Excess Benefit Transaction0PriorExcessBenefitTransaction
Loan To Officer Or DQP0LoanToOfficerOrDQP
Grant To Related Person0GrantToRelatedPerson
Bsnss Rltnshp With Organization0BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member0BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp0OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions0DeductibleNonCashContributions
Deductible Contributions Of Art0DeductibleContributionsOfArt
Terminated0Terminated
Partial Liquidation0PartialLiquidation
Disregarded Entity0DisregardedEntity
Related Entity0RelatedEntity
Related Org Controlled Entity0RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org0TransfersToExemptNonChrtblOrg
Activities Conducted Partnership0ActivitiesConductedPartnership
Schedule O Required1ScheduleORequired
Number Forms Transmitted With10961NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Number Of Employees0NumberOfEmployees
Unrelated Business Income0UnrelatedBusinessIncome
Foreign Financial Account1ForeignFinancialAccount
Name Of Foreign CountryGTNameOfForeignCountry
Name Of Foreign CountryHONameOfForeignCountry
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTrans
Taxable Party Notification0TaxablePartyNotification
Non Deductible Contributions0NonDeductibleContributions
Quid Pro Quo Contributions0QuidProQuoContributions
Form8282 Property Disposed Of0Form8282PropertyDisposedOf
Funds To Pay Premiums0FundsToPayPremiums
Premiums Paid0PremiumsPaid
Form1098 C Filed1Form1098CFiled
Indoor Tanning Services0IndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members5NbrVotingGoverningBodyMembers
Number Independent Voting Members4NumberIndependentVotingMembers
Family Or Business Relationship0FamilyOrBusinessRelationship
Delegation Of Management Duties0DelegationOfManagementDuties
Changes To Organizing Docs0ChangesToOrganizingDocs
Material Diversion Or Misuse0MaterialDiversionOrMisuse
Members Or Stockholders0MembersOrStockholders
Election Of Board Members0ElectionOfBoardMembers
Decisions Subject To Approval0DecisionsSubjectToApproval
Minutes Of Governing Body1MinutesOfGoverningBody
Minutes Of Committees1MinutesOfCommittees
Officer Mailing Address0OfficerMailingAddress
Local Chapters0LocalChapters
Form990 Provided To Governing Body1Form990ProvidedToGoverningBody
Conflict Of Interest Policy1ConflictOfInterestPolicy
Annual Disclosure Covered Persons1AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement1RegularMonitoringEnforcement
Whistleblower Policy0WhistleblowerPolicy
Document Retention Policy0DocumentRetentionPolicy
Compensation Process CEO1CompensationProcessCEO
Compensation Process Other1CompensationProcessOther
Investment In Joint Venture0InvestmentInJointVenture
States Where Copy Of Return Is FiledCAStatesWhereCopyOfReturnIsFiled
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

FieldValueIRS element (for citing)
Business Name Line1ANN NANCY MCGIRR PRESIDENTBusinessNameLine1
FieldValueIRS element (for citing)
Telephone Number4158710423TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line11333 JONES STREET NO 1001AddressLine1
CitySAN FRANCISCOCity
StateCAState
ZIP Code94109ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (5 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorOfficerOfficerReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensation
ANN NANCY MCGIRR
PRESIDENT50.00XX1413602756
ROYCE NICOLAISON
VICE PRESIDENT1.00XX000
LOGAN ROBERTSON
SECRETARY2.00XX000
WALTER TRASK
TREASURER1.00XX000
DEBORAH O'GRADY
DIRECTOR1.00X000
FieldValueIRS element (for citing)
Total Reportable Comp From Org14136TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs0TotalReportableCompFrmRltdOrgs
Total Other Compensation2756TotalOtherCompensation
Number Individuals GT100 K0NumberIndividualsGT100K
Formers Listed0FormersListed
Total Comp GT150 K0TotalCompGT150K
Compensation From Other Sources0CompensationFromOtherSources
Number Of Contractors GT100 K0NumberOfContractorsGT100K
All Other Contributions393630AllOtherContributions
Total Contributions393630TotalContributions

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column63TotalRevenueColumn
Exclusion$63ExclusionAmount

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column393693TotalRevenueColumn
Related Or Exempt Function Income0RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$63ExclusionAmount

Foreign Grants ForeignGrants

FieldValueIRS element (for citing)
Total126700Total
Program Services126700ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total16892Total
Program Services15203ProgramServices
Management And General1689ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

FieldValueIRS element (for citing)
Total505Total
Management And General505ManagementAndGeneral

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total2500Total
Fundraising2500Fundraising

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total1534Total
Program Services700ProgramServices
Management And General834ManagementAndGeneral

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total765Total
Program Services765ProgramServices

Information Technology InformationTechnology

FieldValueIRS element (for citing)
Total2570Total
Program Services2570ProgramServices

Occupancy Occupancy

FieldValueIRS element (for citing)
Total1800Total
Program Services1800ProgramServices

Travel Travel

FieldValueIRS element (for citing)
Total3006Total
Program Services2666ProgramServices
Fundraising340Fundraising

Interest Interest

FieldValueIRS element (for citing)
Total4Total
Management And General4ManagementAndGeneral

Insurance Insurance

FieldValueIRS element (for citing)
Total576Total
Program Services576ProgramServices

Other Expenses OtherExpenses (4 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServices
PHOTOGRAPHY DIRECTORS1108411084
PROGRAM ASSOCIATES1080010800
FIA CARD SERVICE50005000
PHOTO EQUIP, TECH, ART49034903

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total4842Total
Program Services4842ProgramServices

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total193481Total
Program Services187609ProgramServices
Management And General3032ManagementAndGeneral
Fundraising2840Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY25770BOY
EOY225982EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis0LandBuildingsEquipmentBasis

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY222815BOY

Other Assets Total OtherAssetsTotal

FieldValueIRS element (for citing)
BOY0BOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY248585BOY
EOY225982EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY248585BOY
EOY225982EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY248585BOY
EOY225982EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY248585BOY
EOY225982EOY
FieldValueIRS element (for citing)
Info In Schedule O Part XIXInfoInScheduleOPartXI
Reconcilation Revenue Expenses200212ReconcilationRevenueExpenses
Reconcilation Other Changes-222815ReconcilationOtherChanges
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or Review0AccountantCompileOrReview
FS Audited0FSAudited
Federal Grant Audit Required0FederalGrantAuditRequired

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org170b1 AviXPubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year151410CurrentTaxYearMinus1Year
Current Tax Year393630CurrentTaxYear
Total545040Total

Total170 Total170

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year151410CurrentTaxYearMinus1Year
Current Tax Year393630CurrentTaxYear
Total545040Total
FieldValueIRS element (for citing)
Public Support Total170545040PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

FieldValueIRS element (for citing)
Current Tax Year63CurrentTaxYear
Total63Total
FieldValueIRS element (for citing)
Total Support545103TotalSupport
First5 Years170XFirst5Years170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

FieldValueIRS element (for citing)
Contributor NumberRESTRICTEDContributorNumber

Contributor Name Business ContributorNameBusiness

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor Address US ContributorAddressUS

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Aggregate ContributionsRESTRICTEDAggregateContributions

Schedule F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records Maintained1GrantRecordsMaintained

Accts Actvs Out US Table AcctsActvsOutUSTable

FieldValueIRS element (for citing)
RegionCENTRAL AMERICARegion
Number Of Offices1NumberOfOffices
Number Of Employees1NumberOfEmployees
Type Of Activities ConductedPROGRAM SERVICES AND GRANTS TO RECIPIENTS LOCATED IN THE REGIONTypeOfActivitiesConducted
Specific Services ProvidedEDUCATION--PROVIDING BOTH ACADEMIC SCHOLARSHIPS AND VOCATIONAL TRAINING GIVES YOUNG PEOPLE MORE OPPORTUNITIES, IMPROVES THEIR PERSONAL GOALS WITHIN A GLOBAL PERCEPTION, GIVES THEM THE OPPORTUNITY TO DREAM AND THE SKILLS TO REALIZE THEIR GOALS. VOCATIONAL TRAINING THROUGH INTERNSHIPS PROVIDE REAL-LIFE EXPERIENCE AND WORKING WITH PROFESSIONALS HAS CONTRIBUTED IMMENSELY TO ADVANCING YOUNG PEOPLE'S PROFESSIONAL STANDARDS.SpecificServicesProvided
Total Expenditures187609TotalExpenditures
FieldValueIRS element (for citing)
Subtotal Number Of Offices1SubtotalNumberOfOffices
Subtotal Number Of Employees1SubtotalNumberOfEmployees
Cont Number Of Offices0ContNumberOfOffices
Cont Number Of Employees0ContNumberOfEmployees
Total Number Of Offices1TotalNumberOfOffices
Total Number Of Employees1TotalNumberOfEmployees
Subtotal Amount Spent187609SubtotalAmountSpent
Cont Amount Spent0ContAmountSpent
Total Amount Spent187609TotalAmountSpent

Grants To Orgs Outside US GrantsToOrgsOutsideUS

FieldValueIRS element (for citing)
RegionCENTRAL AMERICA AND THE CARIBBEANRegion
Purpose Of GrantTO PROVIDE PROGRAM SERVICES FOR SANTIAGO ATITLAN, SAVE GIRLS, AND OUTREACH PROJECTS THROUGHOUT GUATEMALA AND HONDURAS.PurposeOfGrant
Amount Of Cash Grant126700AmountOfCashGrant
FieldValueIRS element (for citing)
Total Number Of501c3 Orgs1TotalNumberOf501c3Orgs
Total Number Of Other Orgs1TotalNumberOfOtherOrgs
Transfer To Foreign Corp0TransferToForeignCorp
Interest In Foreign Trust0InterestInForeignTrust
Own Foreign Corp0OwnForeignCorp
Passive Foreign Invest Co0PassiveForeignInvestCo
Foreign Partnership0ForeignPartnership
Boycott Countries0BoycottCountries

Form990 Schedule F Part V Form990ScheduleFPartV

FieldValueIRS element (for citing)
IdentifierPROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.:Identifier
ExplanationSCHEDULE F, PART I, LINE 2: FOTOKIDS AWARDS GRANTS FOLLOWING AN APPLICATION AND COMMITTEE REVIEW PROCESS. THE GRANT PROPOSAL APPLICATION SPECIFIES THAT THE GRANTEE WILL USE THE GRANT FUNDS ONLY FOR THE PURPOSES FOR WHICH THE GRANT WAS MADE, AND FOTOKIDS HAS THE AUTHORITY TO WITHHOLD AND/OR RECOVER GRANT FUNDS IN CASE SUCH FUNDS ARE, OR APPEAR TO BE, MISUSED. BASED ON AN ANNUALLY FUNDED GRANT, GRANTEES MUST SUBMIT A QUARTERLY AS WELL AS A FINAL FINANCIAL REPORT, AN ANNUAL NARRATIVE ON RESULTS OF PROPOSED GRANTEE'S GOALS, AND A STATEMENT THAT THE GRANTEE IN NO WAY DISCRIMINATES IN TERMS OF GENDER OR RACE AND THAT NO GRANT-FUNDED ACTIVITIES CAN BE CHARACTERIZED AS TERRORIST ACTIVITIES OR HAVE ANY CONNECTION THEREWITH.Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
NEW PROGRAM SERVICESFORM 990, PART III, LINE 2WE HAVE EXPANDED OUR PROGRAM TO INCLUDE CLASSES WITH FOUR GROUPS OF NEW STUDENTS. BELIEVING THAT IT IS IMPORTANT TO INVOLVE CHILDREN AT AN EARLY AGE, FOTOKIDS HAS ADDED A CLASS OF PRIMARY SCHOOL STUDENTS FROM A ROUGH BARRIO NEAR THE SCHOOL CALLED SANTA FE. WE HAVE TAKEN ON A USAID-SPONSORED VOCATIONAL PROGRAM VIA THE PAIZ FOUNDATION AND ARE TEACHING A TWO-YEAR COURSE IN GRAPHIC DESIGN AND PHOTOGRAPHY TO STUDENTS AGED 17 TO 21 YEARS WHO HAVE, FOR ECONOMIC REASONS, NOT BEEN ABLE TO ATTEND HIGH SCHOOL. THERE IS A NEW SAVE GIRLS PROGRAM THAT OFFERS OUR THREE-YEAR ACCELERATED COURSE IN DESIGN AND PHOTOGRAPHY TO YOUNG WOMEN, AGED 14 TO 16 YEARS, WHO LIVE IN HIGH-RISK VIOLENT NEIGHBORHOODS. THE GUATEMALAN ROTARY CLUB IS UNDERWRITING A PILOT PROGRAM FOR INDIGENOUS STUDENTS IN SAN JUAN LA LAGUNA, LOCATED IN THE LAKE ATITLAN AREA AND MANAGED BY OUR SANTIAGO ATITLAN PROJECT, WHICH HAS BEEN IN EXISTENCE FOR THE PAST 15 YEARS. THE TEACHERS FOR THESE NEW CLASSES ARE FORMER FOTOKIDS STUDENTS WHO ARE USUALLY STUDYING OR WHO HAVE COMPLETED UNIVERSITY AND LIVE IN THE VERY NEIGHBORHOODS IN WHICH THEY TEACH.
FORM 990, PART VI, SECTION B, LINE 11THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. THE PREPARED FORM IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THEN FORWARDED TO THE ENITRE BOARD FOR REVIEW.
FORM 990, PART VI, SECTION B, LINE 12CARTICLE 12, SECTIONS 1-3 AND 6, OF THE ORGANIZATIOIN'S BYLAWS PROVIDES THE CONFLICT OF INTEREST POLICY. DIRECTORS, PRINCIPAL OFFICERS, MEMBERS OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS, AND ANY OTHER PERSON WHO IS A DISQUALIFIED PERSON AS DEFINED IN SECTION 4958(F)(1) OF THE INTERNAL REVENUE CODE AND AS AMPLIFIED BY SECTION 53.4958-3 OF THE IRS REGULATIONS HAS A DUTY TO DISCLOSE ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST AND ALL MATERIALS FACTS TO THE BOARD OF DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. WITHOUT THE DISCLOSING PERSON PRESENT, THE REMAINING BOARD OR COMMITTEE MEMBERS WILL DECIDE IF A CONFLICT OF INTEREST EXISTS. IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE THAT A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT WILL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBERS RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERN BOARD OR COMMITTEE DETERMINES THAT THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION.
FORM 990, PART VI, SECTION B, LINE 15ARTICLE 12, SECTIONS 5,7, AND 8, OF THE ORGANIZATION'S BYLAWS PROVIDES COMPENSATION APPROVAL POLICIES. SECTION 5.C PROVIDES THAT THE BOARD OR COMPENSATION COMMITTEE SHALL OBTAIN AND RELY UPON APPROPRIATE DATA AS TO COMPARABILITY PRIOR TO APPROVING THE TERMS OF COMPENSATION. APPROPRIATE DATA MAY INCLUDE THE FOLLOWING: 1. COMPENSATION LEVELS PAID BY SIMILARLY SITUATED ORGANIZATIONS, BOTH TAXABLE AND TAX-EXEMPT, FOR FUNCTIONALLY COMPARABLE POSITIONS. SIMILARLY SITUATION ORGANIZATIONS ARE THOSE OF A SIMILAR SIZE, PURPOSE, AND WITH SIMILAR RESOURCES; 2. THE AVAILABILITY OF SIMILAR SERVICES IN THE GEOGRAPHIC AREA OF THIS ORGANIZATION; 3. CURRENT COMPENSATION SURVEYS COMPILED BY INDEPENDENT FIRMS; AND 4. ACTUAL WRITTEN OFFERS FROM SIMILAR INSTITUTIONS COMPETING FOR THE SERVICES OF THE PERSON WHO IS THE SUBJECT OF THE COMPENSATION ARRANGEMENT. SECTION 5.D. PROVIDES THAT THE TERMS OF COMPENSATION AND THE BASIS FOR APPROVING THEM SHALL BE RECORDED IN WRITTEN MINUTES OF THE MEETING OF THE BOARD OR COMPENSATION COMMITTEE THAT APPROVED THE COMPENSATION. DOCUMENTATION WILL INCLUDE: 1. THE TERMS OF THE COMPENSATION ARRANGEMENT AND THE DATE IT WAS APPROVED; 2. MEMBERS OF THE BOARD OR COMPENSATION COMMITTEE WHO WERE PRESENT DURING DEBATE ON THE TRANSACTION, THOSE WHO VOTED ON IT, AND THE VOTES CAST BY EACH BOARD OR COMMITTEE MEMBER; 3. COMPARABILITY DATA OBTAINED AND RELIED UPON AND HOW THE DATA WAS OBTAINED; 4. IF THE BOARD OR COMPENSATION COMMITTEE DETERMINES THAT REASONABLE COMPENSATION FOR A SPECIFIC POSITION IN THIS ORGANIZATION OR FOR PROVIDING SERVICES UNDER ANY OTHER COMPENSATION ARRANGEMENT WITH THIS ORGANIZATION IS HIGHER OR LOWER THAN THE RANGE OF COMPARABILITY DATA OBTAINED, THE BOARD OR COMMITTEE SHALL RECORD IN THE MINUTES OF THE MEETING THE BASIS FOR ITS DETERMINATION; 5. IF THE BOARD OR COMMITTEE MAKES ADJUSTMENTS TO COMPARABILITY DATA DUE TO GEOGRAPHIC AREA OR OTHER SPECIFIC CONDITIONS, THESE ADJUSTMENTS AND THE REASONS FOR THEM SHALL BE RECORDED IN THE MINUTES OF THE BOARD OR COMMITTEE MEETING; 6. ANY ACTIONS TAKEN WITH RESPECT TO DETERMINING IF A BOARD OR COMMITTEE MEMBER HAD A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT, AND IF SO, ACTIONS TAKEN TO MAKE SURE THE MEMBER WITH THE CONFLICT OF INTEREST DID NOT AFFECT OR PARTICIPATE IN THE APPROVAL OF THE TRANSACTION; 7. THE MINUTES OF BOARD OR COMMITTEE MEETINGS AT WHICH COMPENSATION ARRANGEMENTS ARE APPROVED MUST BE PREPARED BEFORE THE LATER OF THE DATE OF THE NEXT BOARD OR COMMITTEE MEETING OR 60 DAYS AFTER THE FINAL ACTIONS OF THE BOARD OR COMMITTEE ARE TAKEN WITH RESPECT TO THE APPROVAL OF THE COMPENSATION ARRANGEMENTS. THE MINUTES MUST BE REVIEWED AND APPROVED BY THE BOARD AND COMMITTEE AS REASONABLE, ACCURATE, AND COMPLETE WITHIN A REASONABLE PERIOD THEREAFTER, NORMALLY PRIOR TO OR AT THE NEXT BOARD OR COMMITTEE MEETING FOLLOWING FINAL ACTION ON THE ARRANGEMENT BY THE BOARD OR COMMITTEE. TO ENSURE THAT THE CORPORATION OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, A PERIODIC REVIEW SHALL INCLUDE WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION AND THE RESULT OF ARM'S LENGTH BARGAINING. WHEN CONDUCTING THE PRERIODIC REVIEW, THE CORPORATION MAY, BUT NEED NOT, USE OUTSIDE ADVISORS. IF OUTSIDE EXPERTS ARE USED, THEIR USE SHALL NOT RELIEVE THE GOVERNING BOARD OF ITS RESPONSIBILITY FOR ENSURING THAT PERIODIC REVIEWS ARE CONDUCTED.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
CHANGES IN NET ASSETS OR FUND BALANCES:FORM 990, PART XI, LINE 9:ADJUSTMENT TO FIXED ASSETS -222,815.
THE PRIOR YEAR FORM 990 INCLUDED ASSETS THAT BELONG TO THE ORGANIZATION'S GRANTEE, FUNDATION DE LOS NINOS ARTISTAS. THE CURRENT YEAR FORM 990 DOES NOT INCLUDE THESE ASSETS.

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