2013-09-30T11:14:37-05:00 2012-12-31 DELONG & BROWER PC 238 HOOVER BLVD SUITE 10 HOLLAND MI 49423 990 2012-01-01 753109570 CARIBBEAN CHILDREN'S FOUNDATION INC CARI 5175186583 PO BOX 33 JENISON MI 494290033 PATRICIA MYERS 5175186583 2013-09-17 true DEBRA CLARK-MILLER 6163960500 2013-09-23 2012 2016-02-25 16:41:14Z PATRICIA MYERS PO BOX 33 JENISON MI 494290033 262013 false X WWW.CARIBBEANCHILDRENSFOUNDATION.ORG X 2003 MI TO PROVIDE FINANCIAL, MATERIAL & EDUCATIONAL ASSISTANCE TO THE POOR AND ORPHANED CHILDREN OF THE CARIBBEAN ISLANDS. 4 4 2 0 255519 261512 0 704 -156 371 5 256594 261361 263586 120264 0 41711 41861 0 2828 22984 17589 328281 179714 -71687 81647 121070 204269 433 1985 120637 202284 X TO PROVIDE FINANCIAL, MATERIAL & EDUCATIONAL ASSISTANCE TO THE POOR AND ORPHANED CHILDREN OF THE CARIBBEAN ISLANDS. false false 28415 28415 OPERATIONAL FUNDING PROVIDED TO ORPHANAGES. 18,795 WENT TO CHILDREN OF ISRAEL ORPHANAGE IN TORBECK, 9,120 WENT TO GRACE ORPHANAGE IN GRANN PLAINE, AND 500 WENT TO AN ORPHANAGE IN THE DOMINICAN REPUBLIC. 62154 62154 EDUCATIONAL SUPPORT OF CHILDREN IN HAITI INCLUDING TUITION ASSISTANCE, SCHOOL FURNITURE & EQUIPMENT, TEACHER TRAINING AND FUNDING FOR EDUCATIONAL SUPPORT STAFFING. SCHOOLS LOCATED IN GRANN PLAINE, JACMEL, LES CAYES AND POINTE ESTE RECEIVED THIS ASSISTANCE. POINTE ESTE RECEIVED 5,790; LES CAYES RECEIVED 20,135; JACMEL RECEIVED 15,301 AND GRANN PLAINE RECEIVED 20,928 FOR EDUCATIONAL SUPPORT. 29695 29695 SCHOOL AND ORPHANAGE CONSTRUCTION SUPPORT CONSISTED OF THE FOLLOWING: CHILDREN OF ISRAEL ORPHANAGE RECEIVED 17,975 GRACE ORPHANAGE RECEIVED 6,000 GRACE SCHOOL RECEIVED 1,720 POINTE ESTE SCHOOL RECEIVED 4,000 54001 OPERATIONAL COSTS WITHIN THE UNITED STATES AND HAITI INCLUDING TRAVEL, WAGES, EMPLOYEE BENEFITS ETC. 54001 174265 true true false false false false false false false false true false false false false false false false false true true true false false false false false false false false false false false false false false true false false false false false false false false false false true 0 0 true 2 true false true HA false false false false false false false false X 4 4 false false false false false false false true true false false true true true true true true true false false MI X X TIM WRIGHTSMAN 4406707129 32396 STONEY BROOK DR AVON LAKE OH 44012 JACK CAUDILL 2.00 X X 0 0 0 PATRICIA MYERS 2.00 X X 0 0 0 PAM JURIS 2.00 X X 0 0 0 RON HADLEY 2.00 X X 0 0 0 CURT POTTER 1.00 X 0 0 0 NORA LEON 40.00 X 29333 0 4605 29333 4605 false false false 261512 261512 496 496 652 -652 -652 -652 MISCELLANEOUS 5 5 5 261361 -647 496 120264 120264 34833 33091 1742 4605 4375 230 2423 2302 121 1570 1570 571 371 29 171 722 625 36 61 6304 6304 5564 5237 327 783 520 263 PROCESSING FEES 1144 646 471 27 MISCELLANEOUS 896 495 252 149 SICK CHILD ASSISTANCE 35 35 179714 174265 2621 2828 107845 199682 10212 3009 2975 1397 3013 1578 121070 204269 433 1985 433 1985 X 74290 137084 46347 65200 120637 202284 121070 204269 81647 X true false false X 126894 204439 283553 255437 261512 1131835 371 5 376 126894 204439 283553 255808 261517 1132211 1132211 1535 1307 1745 704 496 5787 1535 1307 1745 704 496 5787 128429 205746 285298 256512 262013 1137998 0.99490 0.99170 0.01000 0.01000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2975 1397 1578 1578 true HAITI 1 1 PROGRAM SERVICES ORPHANAGE OPERATION 27915 DOMINICAN REPUBLIC 1 1 PROGRAM SERVICES ORPHANAGE OPERATION 500 HAITI 1 1 PROGRAM SERVICES EDUCATIONAL ASSISTAN 62153 HAITI 1 1 PROGRAM SERVICES CONSTRUCTION-ORPHNGE 23975 HAITI 1 1 PROGRAM SERVICES CONSTRUCTION-SCHOOL 5720 HAITI 1 1 PROGRAM SERVICES MEDICAL ASSISTANCE 35 6 6 6 6 120298 120298 HAITI - GRANN PLAINE ORPHANAGE OPERATION 9120 CASH & CHECK HAITI - GRANN PLAINE EDUCATIONAL ASSIST 15355 CASH & CHECK HAITI - GRANN PLAINE EDUCATIONAL ASSIST 5573 CASH HAITI - LES CAYES EDUCATIONAL ASSISTAN 20135 CASH & CHECK HAITI - TORBECK ORPHANAGE CONSTRUCT 17975 CHECK HAITI - JACMEL EDUCATIONAL ASSISTAN 15301 CHECK HAITI - TORBECK ORPHANAGE OPERATION 18795 CHECK HAITI - POINTE ESTE EDUCATIONAL ASSISTAN 5790 CHECK HAITI - GRANN PLAINE ORPHANAGE CONSTRUCTN 6000 CHECK false false false false false false PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS OUTSIDE THE UNITED STATES SCHEDULE F, PAGE 1, PART I, LINE 2 UTILIZATION OF FUNDS IS OBSERVED BY VOLUNTEERS AND EMPLOYEES IN HAITI. IN ADDITION, GRANTEES ARE REQUIRED TO REPORT ON HOW FUNDS WERE SPENT. THESE REPORTS DETAIL ITEMS PURCHASED OR PROGRAM ACCOMPLISHMENTS. ACTIVITIES PER REGION SCHEDULE F, PAGE 1, PART I, LINE 3 HAITI 27,915 0 DOMINICAN REPUBLIC 500 0 HAITI 62,153 0 HAITI 23,975 0 HAITI 5,720 0 HAITI 35 0 ADDITIONAL INFORMATION SCHEDULE F, PAGE 5, PART V SCHEDULE F SUMMARIZES PAYMENTS MADE VIA CASH, CHECK, DIRECT DEPOSIT OR BANK TRANSFER ON BEHALF OF EACH ORPHANAGE OR SCHOOL. IN AN ATTACHMENT TO THIS RETURN, THE ACTUAL NAME OF THE INDIVIDUAL OR ORGANIZATION WHO RECEIVED PAYMENTS IS SHOWN ALONG WITH THE ADDRESS ON FILE. SCHEDULE F, PAGE 2, PART II, QUESTION 2 SOME OF THE FOREIGN ORGANIZATIONS AND INDIVIDUALS WHO RECEIVED PAYMENTS FROM THE CARIBBEAN CHILDREN'S FOUNDATION ARE OFFICIALLY "RECOGNIZED ORGANIZATIONS" IN HAITI. "RECOGNIZED ORGANIZATIONS" ARE SIMILAR TO NOT-FOR-PROFIT ORGANIZATIONS IN THE UNITED STATES. CHILDREN OF ISRAEL ORPHANAGE AND GRACE MINISTRIES, FOR EXAMPLE, ARE OFFICIALLY RECOGNIZED ORGANIZATIONS IN HAITI. INDIVIDUALS RECEIVING PAYMENTS ON BEHALF OF A SCHOOL OR ORPHANAGE INCLUDED THE PASTORS OF THE LUTHERAN CHURCH OF HAITI, PASTOR MARKY KESSA AND PASTOR BOULOUTTE. OTHER INDIVIDUALS WHO ACCEPTED PAYMENTS ON BEHALF OF AN ORPHANAGE OR SCHOOL INCLUDED GERSON LEON (EXECUTIVE DIRECTOR'S HUSBAND), JUNIO SENAT AND CHARLES REVIL. REFER TO ATTACHMENT THAT LISTS INDIVIDUAL PAYEES. GERSON LEON SPOUSE SEE SUPPLEMENTAL INF false ADDITIONAL INFORMATION SCHEDULE L PART V NOTE 1 THE CARIBBEAN CHILDRENS FOUNDATION LEASES A HOUSE FOR THE EXECUTIVE DIRECTOR AND HER HUSBAND IN HAITI BOTH NORA AND HER HUSBAND GERSON LEON ARE EMPLOYEES OF THE ORGANIZATION THE HOUSE IS OWNED BY A COUSIN OF THE DIRECTORS HUSBAND HOUSING IN HAITI IS NECESSARY TO PERFORM THE ORGANIZATIONS MISSION THE EXECUTIVE DIRECTOR IS A US CITIZEN WHO RETURNS HOME TO THE US WHEN NOT WORKING IN HAITI THE BOARD HAS EVALUATED THE HOUSING TRANSACTION AND DEEMED IT TO BE A REASONABLE AND NECESSARY BUSINESS EXPENDITURE CONDUCTED AT ARMS LENGTH NOTE 2 THE EXECUTIVE DIRECTORS HUSBAND NAME APPEARS ON CERTAIN FONKOZE BANK ACCOUNTS MAINTAINED IN HAITI ON BEHALF OF THE SCHOOLS LISTED BELOW THE BANKS IN HAITI ALLOW ONLY CITIZENS WITH ESTABLISHED BUSINESS RELATIONSHIPS TO SET UP ACCOUNTS GERSON LEON THE EXECUTIVE DIRECTORS HUSBAND AGREED TO BE LISTED ON THE FOLLOWING FONKOZE ACCOUNTS THAT RECEIVE FUNDING FROM THE CARIBEAN CHILDRENS FOUNDATION AND MAKE DISTRIBUTIONS TO THE FOLLOWING HAITIAN ORGANIZATIONS 1 1ST LUTHERAN SCHOOL OF LESCAYES ALSO ON THE ACCOUNT IS ALABRE JEANNE VIOLA THE KINDERGARTEN PRINCIPAL THERE IS NO RELATIONSHIP TO THE EXECUTIVE DIRECTOR OR HER HUSBAND 2 GRACE SCHOOL OF GRANN PLAINE ALSO ON THE ACCOUNT IS JUNIO SENAT THE HALF BROTHER OF GERSON LEON JUNIO SENAT IS ALSO THE SCHOOLS PRINCIPAL 3 GRACE SCHOOL OF POINTE EST ALSO ON THE ACCOUNT IS THE PASTOR ELISMA JOSEPH BERTRAND THE SCHOOL SUPERVISOR THERE IS NO RELATIONSHIP TO THE EXECUTIVE DIRECTOR OR HER HUSBAND 4 GRACE SCHOOLORPHANAGE AND CONSTRUCTION ACCOUNT ALSO ON THE ACCOUNT IS MILIEN JEAN PREVILORME AN ENGINEER THERE IS NO RELATIONSHIP TO THE EXECUTIVE DIRECTOR OR HER HUSBAND THE LAST ACCOUNT IS OWNED BY THE CARIBBEAN CHILDRENS FOUNDATION WHILE THE FIRST THREE ACCOUNTS ARE OWNED BY THE SCHOOLS THEMSELVES WITH GERSON LEONS NAME ON THE ACCOUNTS THE ORGANIZATION CAN MAKE DIRECT DEPOSITS AND AVOID CASH TRANSACTIONS BOARD MEMBERS OF THE CARIBBEAN CHILDRENS FOUNDATION HAVE EVALUATED THESE RELATIONSHIPS AND DETERMINED THEM TO BE AT ARMS LENGTH AND NECESSARY TO PERFORM THE MISSION OF THE ORGANIZATION WITHIN HAITI NOTE 3 SCHEDULE L CARIBBEAN CHILDRENS FOUNDATION ESTABLISHED A RELATIONSHIP WITH GRACE MINISTRIES OF ILEAVACHE MEMBERS OF THAT ORGANIZATION INCLUDE GERSON LEON EXECUTIVE DIRECTORS HUSBAND JEAN JUNIO SENAT HALF BROTHER OF GERSON LEON REVIL JEAN CHARLES NO RELATIONSHIP TO EXECUTIVE DIRECTOR JEAN GARRY LAZARRE NO RELATIONSHIP TO THE EXECUTIVE DIRECTOR AND PAUL SAINT LEON GERSON LEONS HALF BROTHER GRACE MINISTRIES OF ILEAVACHE NOW GOVERNS GRACE SCHOOL GRACE ORPHANAGE CONSTRUCTION PROJECTS FOR THE SCHOOL AND ORPHANAGE A FEEDING PROGRAM FOR THE POOR AND A GOATAGRICULTURAL PROGRAM BOARD MEMBERS OF THE CARIBBEAN CHILDRENS FOUNDATION HAVE DETERMINED THAT TRANSACTIONS WITH THE GRACE MINISTRIES OF ILEAVACHE ARE REASONABLE AND NECESSARY FOR THE CONDUCT OF CARIBBEAN CHILDRENS FOUNDATIONS BUSINESS WITHIN HAITI THE BOARD ALSO BELIEVES THAT TRANSACTIONS ARE BEING CONDUCTED AT ARMS LENGTH EXPLANATION ON VOLUNTEERS AND TYPES OF SERVICES OR BENEFITS FORM 990, PAGE 1, PART I, LINE 6 TEAMS OF VOLUNTEERS CAME TO HAITI TO HELP WITH CONSTRUCTION PROJECTS AND TO HELP CHILDREN IN ORPHANAGES. VOLUNTEERS ALSO PERFORMED BOOKKEEPING SERVICES OR SENT OUT THANK YOU ACKNOWLEDGEMENTS TO DONORS. ALL OTHER ACCOMPLISHMENT DESCRIPTION FORM 990, PAGE 2, PART III, LINE 4D OPERATIONAL COSTS WITHIN THE UNITED STATES AND HAITI INCLUDING TRAVEL, WAGES, EMPLOYEE BENEFITS ETC. FINANCIAL ACCOUNTS IN FOREIGN COUNTRIES FORM 990, PART V, LINE 4B HAITI ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B UPON COMPLETION OF IRS FORM 990, THE EXECUTIVE DIRECTOR AND TREASURER REVIEW THE FORM. IF APPROVED BY THE EXECUTIVE DIRECTOR, THE TREASURER DISTRIBUTES A COPY TO EACH MEMBER OF THE BOARD'S FINANCE COMMITTEE. THE FINANCE COMMITTEE MEETS AND DOCUMENTS THEIR APPROVAL IN THE MINUTES AFTER ALL QUESTIONS HAVE BEEN ANSWERED. UPON APPROVAL BY THE COMMITTEE, THE TREASURER DISTRIBUTES A COPY TO THE FULL BOARD FOR REVIEW. THE FORM 990 IS THEN FILED WITH THE IRS AFTER RECEIVING BOARD APPROVAL. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C BOARD REVIEWS ANNUAL CONFLICT OF INTEREST RESPONSES. IF A CONFLICT IS IDENTIFIED, THE BOARD WOULD MEET TO DETERMINE ACTION TO BE TAKEN BASED ON THE INDIVIDUAL CIRCUMSTANCES. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A WHEN FILLING AN OPEN POSITION FOR AN EXECUTIVE DIRECTOR, IT IS THE BOARD POLICY TO REVIEW COMPARATIVE DATA OF EQUAL POSITIONS WITHIN COMPARABLE ORGANIZATIONS, WITH CONSIDERATION GIVEN TO EXPERIENCE AND SENIORITY. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. CERTAIN DOCUMENTS CAN ALSO BE OBTAINED FROM THE GUIDESTAR WEBSITE.