2013-11-15T16:40:06-06:00 2012-12-31 946214841 ARMANINO LLP 12667 ALCOSTA BOULEVARD SUITE 500 SAN RAMON CA 945834427 990 2012-01-01 451261970 FOTOKIDS FOTO 4158710423 1333 JONES STREET NO 1001 SAN FRANCISCO CA 94109 WALTER TRASK 4158710423 2013-11-15 1 LYNN HENLEY P00356034 9257902600 2012 2016-03-07 17:11:31Z X ANN NANCY MCGIRR 1333 JONES STREET NO 1001 SAN FRANCISCO CA 94109 393693 0 X WWW.FOTOKIDS.ORG X 2011 CA TO INSPIRE YOUTH LEADERSHIP & CREATIVITY IN LATIN AMERICA VIA PHOTOGRAPHY & RELATED ARTS. 5 4 0 4 0 0 151410 393630 0 0 0 63 0 0 151410 393693 150000 126700 0 0 0 16892 0 2500 2840 1410 47389 151410 193481 0 200212 248585 225982 0 0 248585 225982 X FOTOKIDS 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. 1 0 65100 50000 SAVE 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. 122509 76700 EDUCATION 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. 187609 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 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 0 0 1 GT HO 0 0 0 0 0 0 0 1 0 X 5 4 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 1 0 CA X ANN NANCY MCGIRR PRESIDENT 4158710423 1333 JONES STREET NO 1001 SAN FRANCISCO CA 94109 ANN NANCY MCGIRR 50.00 X X 14136 0 2756 ROYCE NICOLAISON 1.00 X X 0 0 0 LOGAN ROBERTSON 2.00 X X 0 0 0 WALTER TRASK 1.00 X X 0 0 0 DEBORAH O'GRADY 1.00 X 0 0 0 14136 0 2756 0 0 0 0 0 393630 393630 63 63 393693 0 0 63 126700 126700 16892 15203 1689 505 505 2500 2500 1534 700 834 765 765 2570 2570 1800 1800 3006 2666 340 4 4 576 576 PHOTOGRAPHY DIRECTORS 11084 11084 PROGRAM ASSOCIATES 10800 10800 FIA CARD SERVICE 5000 5000 PHOTO EQUIP, TECH, ART 4903 4903 4842 4842 193481 187609 3032 2840 25770 225982 0 222815 0 248585 225982 0 0 0 0 X 248585 225982 248585 225982 248585 225982 X 200212 -222815 X 0 0 0 X 151410 393630 545040 151410 393630 545040 545040 63 63 545103 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 CENTRAL AMERICA 1 1 PROGRAM SERVICES AND GRANTS TO RECIPIENTS LOCATED IN THE REGION EDUCATION--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. 187609 1 1 0 0 1 1 187609 0 187609 CENTRAL AMERICA AND THE CARIBBEAN TO PROVIDE PROGRAM SERVICES FOR SANTIAGO ATITLAN, SAVE GIRLS, AND OUTREACH PROJECTS THROUGHOUT GUATEMALA AND HONDURAS. 126700 1 1 0 0 0 0 0 0 PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.: SCHEDULE 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. NEW PROGRAM SERVICES FORM 990, PART III, LINE 2 WE 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 11 THE 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 12C ARTICLE 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 15 ARTICLE 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 19 THE 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.