FRIENDS OF THE HOGAR RAFAEL AYAUNFP: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- FRIENDS OF THE HOGAR RAFAEL AYAUNFP (EIN 26-0353036)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-05-14
- IRS object ID
- 201331349349303448
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-05-14T13:07:57-05:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 221430039 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SOBEL AND CO LLC CPA'S | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 293 EISENHOWER PARKWAY | AddressLine1 |
| City | LIVINGSTON | City |
| State | NJ | State |
| ZIP Code | 070391711 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 260353036 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRIENDS OF THE HOGAR RAFAEL AYAU | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | FRIE | NameControl |
| Phone | 2019064622 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 939 W NORTH AVENUE NO 750 | AddressLine1 |
| City | CHICAGO | City |
| State | IL | State |
| ZIP Code | 60642 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | GEORGIA P LIPANE | Name |
| Title | PRESIDENT | Title |
| Phone | 2019064622 | Phone |
| Date Signed | 2013-04-29 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | BRIDGET HARTNETT | Name |
| PTIN | P01429163 | PTIN |
| Phone | 9739949494 | Phone |
| Date Prepared | 2013-04-29 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | X | AddressChange |
| Name Of Principal Officer Person | GEORGIA P LIPANE | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 939 W NORTH AVENUE NO 750 | AddressLine1 |
| City | CHICAGO | City |
| State | IL | State |
| ZIP Code | 60642 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 631208 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.FRIENDSOFTHEHOGAR.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2007 | YearFormation |
| State Legal Domicile | IL | StateLegalDomicile |
| Activity Or Mission Description | THE FRIENDS OF THE HOGAR RAFAEL AYAU, NFP IS ORGANIZED TO PROVIDE FINANCIAL ASSISTANCE TO THE HOGAR RAFAEL AYAU ORPHANAGE. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 9 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 9 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 15 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 453463 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 605602 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 0 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 0 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 0 | InvestmentIncomePriorYear |
| Investment Income Current Year | 12408 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 371 | OtherRevenuePriorYear |
| Other Revenue Current Year | 2471 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 453834 | TotalRevenuePriorYear |
| Total Revenue Current Year | 620481 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 311123 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 539409 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 0 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 0 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 75781 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 43100 | OtherExpensePriorYear |
| Other Expenses Current Year | 97820 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 354223 | TotalExpensesPriorYear |
| Total Expenses Current Year | 637229 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 99611 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -16748 | RevenuesLessExpensesCY |
| Total Assets BOY | 247388 | TotalAssetsBOY |
| Total Assets EOY | 238468 | TotalAssetsEOY |
| Total Liabilities BOY | 0 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 16954 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 247388 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 221514 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | FRIENDS OF THE HOGAR RAFAEL AYAU (THE "ORGANIZATION") IS A NOT-FOR-PROFIT ORGANIZED TO PROVIDE FINANCIAL ASSISTANCE TO THE HOGAR RAFAEL AYAU ORPHANAGE LOCATED IN GUATEMALA. THE HOGAR PROVIDES A HOME FOR ORPHANS RECEIVED FROM BIRTH TO SEVEN YEARS OLD UNTIL THEY ARE ABLE TO ESTABLISH A LIFE ON THEIR OWN. FINANCIAL ASSISTANCE HELPS FUND ADEQUATE SHELTER, FOOD, EDUCATIONAL, VOCATIONAL, RECREATIONAL AND SPIRITUAL OPPORTUNITIES FOR THE CHILDREN, ENABLING THEM TO LIVE A FULL LIFE AT THE ORPHANAGE UNTIL ADULTHOOD. AT PRESENT, THE ORGANIZATION IS ACTIVELY INVOLVED IN A CAPITAL CAMPAIGN TO BUILD A NEW ORPHANAGE CAMPUS OUTSIDE GUATEMALA CITY. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 557125 | Expense |
| Grants | 539409 | Grants |
| Description | THE ORGANIZATION PROVIDES FINANCIAL ASSISTANCE TO THE HOGAR RAFAEL AYAU ORPHANAGE LOCATED IN GUATEMALA. FINANCIAL ASSISTANCE HELPS FUND ADEQUATE SHELTER, FOOD, EDUCATIONAL, VOCATIONAL, RECREATIONAL AND SPIRITUAL OPPORTUNITIES FOR THE CHILDREN, ENABLING THEM TO LIVE A FULL LIFE AT THE ORPHANAGE UNTIL ADULTHOOD. | Description |
| Total Program Service Expense | 557125 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 1 | ForeignActivities |
| More Than5000 K To Organizations | 1 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 2 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 9 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 9 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | IL | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | GEORGIA P LIPANE | NamePerson |
| Telephone Number | 2019064622 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 939 W NORTH AVENUE SUITE 750 | AddressLine1 |
| City | CHICAGO | City |
| State | IL | State |
| ZIP Code | 60642 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | X | NoListedPersonsCompensated |
Form990 Part VII Section A Form990PartVIISectionA (8 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| CATHERINE FULLER | ||||||
| TREASURER/SECRETARY | 17.00 | X | X | 0 | 0 | 0 |
| GEORGIA P LIPANE | ||||||
| PRESIDENT | 12.00 | X | X | 0 | 0 | 0 |
| HARRIET STRATIS | ||||||
| TRUSTEE | 0.30 | X | X | 0 | 0 | 0 |
| MELINDA DEGUCZ | ||||||
| TRUSTEE | 0.30 | X | 0 | 0 | 0 | |
| THANIA PANOPOULOS | ||||||
| TRUSTEE | 0.30 | X | 0 | 0 | 0 | |
| BISHOP MATTHIAS MORIAK | ||||||
| TRUSTEE | 0.30 | X | 0 | 0 | 0 | |
| CARMEN AYAU | ||||||
| TRUSTEE | 0.30 | X | 0 | 0 | 0 | |
| MADRE INES AYAU | ||||||
| TRUSTEE | 0.30 | X | 0 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 0 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Fundraising Events | 52132 | FundraisingEvents |
| All Other Contributions | 553470 | AllOtherContributions |
| Noncash Contributions | 31661 | NoncashContributions |
| Total Contributions | 605602 | TotalContributions |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1132 | TotalRevenueColumn |
| Exclusion | $1,132 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 16304 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 5028 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 11276 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 11276 | TotalRevenueColumn |
| Exclusion | $11,276 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 7980 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 52132 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 5699 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2281 | TotalRevenueColumn |
| Exclusion | $2,281 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISCELLANEOUS | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 190 | TotalRevenueColumn |
| Related Or Exempt Function Income | 190 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 190 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 620481 | TotalRevenueColumn |
| Related Or Exempt Function Income | 190 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $14,689 | ExclusionAmount |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 539409 | Total |
| Program Services | 539409 | ProgramServices |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9061 | Total |
| Program Services | 7249 | ProgramServices |
| Management And General | 906 | ManagementAndGeneral |
| Fundraising | 906 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11360 | Total |
| Fundraising | 11360 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7899 | Total |
| Program Services | 6318 | ProgramServices |
| Management And General | 790 | ManagementAndGeneral |
| Fundraising | 791 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1793 | Total |
| Program Services | 56 | ProgramServices |
| Management And General | 7 | ManagementAndGeneral |
| Fundraising | 1730 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3084 | Total |
| Program Services | 2467 | ProgramServices |
| Management And General | 617 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| SPECIAL EVENTS | 45916 | 1435 | 145 | 44336 |
| POSTAGE | 13170 | 1317 | 11853 | |
| BANK FEES | 4419 | 4419 | ||
| LICENSE AND FEES | 732 | 191 | 541 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 386 | Total |
| Fundraising | 386 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 637229 | Total |
| Program Services | 557125 | ProgramServices |
| Management And General | 4323 | ManagementAndGeneral |
| Fundraising | 75781 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 211635 | BOY |
| EOY | 159092 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 48911 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14679 | BOY |
| EOY | 15198 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 9251 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 4626 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7709 | BOY |
| EOY | 4625 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13365 | BOY |
| EOY | 10642 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 247388 | BOY |
| EOY | 238468 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 16954 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 16954 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 96574 | BOY |
| EOY | 153839 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 150814 | BOY |
| EOY | 67675 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 247388 | BOY |
| EOY | 221514 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 247388 | BOY |
| EOY | 238468 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -16748 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | -9126 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | 342629 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 444212 | CurrentTaxYearMinus1Year |
| Current Tax Year | 608367 | CurrentTaxYear |
| Total | 1395208 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | 342629 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 444212 | CurrentTaxYearMinus1Year |
| Current Tax Year | 608367 | CurrentTaxYear |
| Total | 1395208 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | 1395208 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | 1322 | CurrentTaxYear |
| Total | 1322 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 1396530 | TotalSupport |
| Gross Receipts From Admissions Etc | 371 | GrossReceiptsFromAdmissionsEtc |
| First5 Years170 | X | First5Years170 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 9251 | OtherCostOrOtherBasis |
| Depreciation | 4626 | Depreciation |
| Book Value | 4625 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 4625 | TotalOfBookValueLandBuildings |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 617054 | TotRevenueEtcAuditedFinclStmt |
| Other Revenues | -3427 | OtherRevenues |
| Revenue Not Rptd F990 | -3427 | RevenueNotRptdF990 |
| Revenue Subtotal | 620481 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 620481 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 642928 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 5699 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 5699 | ExpensesNotRptdF990 |
| Expenses Subtotal | 637229 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 637229 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X, LINE 2: | THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, ACCORDINGLY, IS NOT LIABLE FOR FEDERAL AND STATE INCOME TAXES. THE ORGANIZATION FOLLOWS ACCOUNTING STANDARDS THAT PROVIDE CLARIFICATION ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE ORGANIZATION'S FINANCIAL STATEMENTS. THE GUIDANCE PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AND ALSO PROVIDES GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, DISCLOSURE AND TRANSITION. NO INTEREST AND PENALTIES WERE RECORDED DURING YEARS ENDED DECEMBER 31, 2012 AND 2011. THE TAX YEARS SUBJECT TO AUDIT BY FEDERAL AND STATE JURISDICTIONS ARE THE YEARS ENDED DECEMBER 31, 2009 AND FORWARD. AT DECEMBER 31, 2012 AND 2011, THERE ARE NO SIGNIFICANT INCOME TAX UNCERTAINTIES THAT ARE EXPECTED TO HAVE A MATERIAL IMPACT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | UNREALIZED LOSS ON INVESTMENT -9,126. SPECIAL EVENT DIRECT EXPENSES 5,699. | |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | SPECIAL EVENT DIRECT EXPENSES 5,699. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 1 | GrantRecordsMaintained |
Accts Actvs Out US Table AcctsActvsOutUSTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | CENTRAL AMERICA | Region |
| Number Of Offices | 0 | NumberOfOffices |
| Number Of Employees | 0 | NumberOfEmployees |
| Type Of Activities Conducted | SUPPORT OPERATIONS | TypeOfActivitiesConducted |
| Specific Services Provided | ORPHANAGE | SpecificServicesProvided |
| Total Expenditures | 539409 | TotalExpenditures |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Offices | 0 | SubtotalNumberOfOffices |
| Subtotal Number Of Employees | 0 | SubtotalNumberOfEmployees |
| Cont Number Of Offices | 0 | ContNumberOfOffices |
| Cont Number Of Employees | 0 | ContNumberOfEmployees |
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 0 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 539409 | SubtotalAmountSpent |
| Cont Amount Spent | 0 | ContAmountSpent |
| Total Amount Spent | 539409 | TotalAmountSpent |
Grants To Orgs Outside US GrantsToOrgsOutsideUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | CENTRAL AMERICA | Region |
| Purpose Of Grant | PROVIDE FINANCIAL ASSISTANCE TO THE HOGAR RAFAEL AYAU ORPHANAGE | PurposeOfGrant |
| Amount Of Cash Grant | 539409 | AmountOfCashGrant |
| Manner Of Cash Disbursement | BANK DRAFTS | MannerOfCashDisbursement |
| Amount Of Non Cash Assistance | 0 | AmountOfNonCashAssistance |
| Method Of Valuation | FMV | MethodOfValuation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of501c3 Orgs | 0 | TotalNumberOf501c3Orgs |
| Total Number Of Other Orgs | 1 | TotalNumberOfOtherOrgs |
| Transfer To Foreign Corp | 0 | TransferToForeignCorp |
| Interest In Foreign Trust | 0 | InterestInForeignTrust |
| Own Foreign Corp | 0 | OwnForeignCorp |
| Passive Foreign Invest Co | 0 | PassiveForeignInvestCo |
| Foreign Partnership | 0 | ForeignPartnership |
| Boycott Countries | 0 | BoycottCountries |
Form990 Schedule F Part V Form990ScheduleFPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.: | Identifier |
| Explanation | SCHEDULE F, PART I, LINE 2: AT EACH OF THE THREE MEETINGS, THE BOARD OF DIRECTORS REVIEWS THE ACTIVITIES REPORTED BY THE GENERAL DIRECTOR, ABBESS INES, WHO WORKS FROM THE HOGAR RAFAEL AYAU IN GUATEMALA. THE PRESIDENT, AND THE TREASURER TRAVEL TO GUATEMALA TWICE A YEAR TO OBSERVE THE OPERATIONS, TOUR THE NEW FACILITY UNDER CONSTRUCTION, MEET WITH THE GENERAL DIRECTOR AND STAFF, AND VISIT THE CHILDREN SERVED BY THE ORPHANAGE. | Explanation |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | CLEVELAND DINNER | NameOfEvent1 |
| Gross Receipts Event1 | 24469 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 19254 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 5215 | GrossRevenueEvent1 |
| Rent Facility Costs Event1 | 4500 | RentFacilityCostsEvent1 |
| Other Direct Expenses Event1 | 362 | OtherDirectExpensesEvent1 |
| Name Of Event2 | TOLEDO DINNER | NameOfEvent2 |
| Gross Receipts Event2 | 22822 | GrossReceiptsEvent2 |
| Charitable Contributions Event2 | 20057 | CharitableContributionsEvent2 |
| Gross Revenue Event2 | 2765 | GrossRevenueEvent2 |
| Other Direct Expenses Event2 | 837 | OtherDirectExpensesEvent2 |
| Total Number Of Other Events | 1 | TotalNumberOfOtherEvents |
| Gross Receipts Other Events | 12821 | GrossReceiptsOtherEvents |
| Charitable Contrib Other Events | 12821 | CharitableContribOtherEvents |
| Gross Receipts Total | 60112 | GrossReceiptsTotal |
| Charitable Contributions Total | 52132 | CharitableContributionsTotal |
| Gross Revenue Total Events | 7980 | GrossRevenueTotalEvents |
| Rent Facility Costs Total Events | 4500 | RentFacilityCostsTotalEvents |
| Other Direct Expenses Total Events | 1199 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 5699 | DirectExpenseSummaryEvents |
| Net Income Summary | 2281 | NetIncomeSummary |
Schedule M IRS990ScheduleM
Other Non Cash Contributions Table OtherNonCashContributionsTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Description | AUCTION ITEMS | Description |
| Number Of Contributions | 37 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 31661 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | THE FULL BOARD REVIEWS THE 990 PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION'S CONFLICT OF INTEREST POLICY REQUIRES THAT EACH OFFICER AND DIRECTOR SHALL SUBMIT ANNUALLY A SIGNED STATEMENT DISCLOSING ANY POSSIBLE CONFLICTS, OR THAT NONE EXIST. |
| FORM 990, PART VI, SECTION C, LINE 18 | THE ORGANIZATION MAKES ITS FORMS AND 990 AVAILABLE UPON REQUEST. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. |
| FORM 990, PART XII, LINE 2C | THE AUDIT COMMITTEE WAS INSTITUTED THIS YEAR TO OVERSEE THE AUDIT PROCESS. T. ALAN RUSSELL WAS APPOINTED TO THE COMMITTEE BY THE PRESIDENT. T. ALAN RUSSELL SERVES AS THE CHAIRMAN OF THE FINANCE COMMITTEE. THE AUDIT FUNCTION WAS ASSIGNED TO THIS COMMITTEE. THE CHAIRMAN INDEPENDENTLY CORRESPONDED WITH THE AUDITORS TO ASCERTAIN ANY IMPROPRIETIES NOTED DURING THE AUDIT. THE AUDITORS HAD NO ISSUES TO DISCUSS WITH THE COMMITTEE. |
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