2012-05-15T16:02:09-05:00 2011-12-31 221430039 SOBEL AND CO LLC CPA'S 293 EISENHOWER PARKWAY LIVINGSTON NJ 070391711 990 2011-01-01 260353036 FRIENDS OF THE HOGAR RAFAEL AYAU FRIE 2019064622 3150 N LAKE SHORE DRIVE 27A CHICAGO IL 60657 GEORGIA LIPANE 2019064622 2012-05-16 1 BRIDGET HARTNETT P01429163 9739949494 2012-05-16 2011 2016-02-24 21:20:13Z GEORGIA LIPANE 3150 N LAKE SHORE DRIVE 27A CHICAGO IL 60657 453834 0 X WWW.FRIENDSOFTHEHOGAR.ORG X 2007 IL THE FRIENDS OF THE HOGAR RAFAEL AYAU, NFP IS ORGANIZED TO PROVIDE FINANCIAL ASSISTANCE TO THE HOGAR RAFAEL AYAU ORPHANAGE. 9 9 0 0 0 0 342629 453463 0 0 0 0 0 371 342629 453834 345659 311123 0 0 0 0 0 0 13677 22688 43100 368347 354223 -25718 99611 149469 247388 0 0 149469 247388 X 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. 0 0 330623 311123 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. 330623 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 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 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 IL X HARRIET STRATIS 7733484976 3150 N LAKE SHORE DRIVE 27A CHICAGO IL 60657 X CATHERINE FULLER 10.00 X X 0 0 0 GEORGIA P LIPANE 10.00 X X 0 0 0 HARRIET STRATIS 10.00 X X 0 0 0 MELINDA DEGUCZ 6.00 X 0 0 0 THANIA PANOPOULOS 2.00 X 0 0 0 BISHOP MATTHIAS MORIAK 2.00 X 0 0 0 CARMEN AYAU 2.00 X 0 0 0 LAURA PAULUS 0.50 X 0 0 0 ANDY MORRISS 2.00 X 0 0 0 0 0 0 0 0 0 0 0 453463 9251 453463 OTHER INCOME 900099 371 371 371 453834 0 0 371 311123 311123 1726 1380 173 173 8217 8217 5667 4533 567 567 2566 2052 257 257 1542 1234 308 PROFESSIONAL ADVANCEMEN 10000 10000 PRINTING 6707 6707 POSTAGE 3160 316 2844 BANK FEES 3129 3129 386 301 85 354223 330623 9923 13677 149469 211635 0 14679 9251 1542 0 7709 13365 149469 247388 0 0 X 89444 96574 60025 150814 149469 247388 149469 247388 X 99611 -1692 X 0 1 0 X 0 X 342629 444212 786841 342629 444212 786841 786841 786841 371 1.00000 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9251 1542 7709 7709 453834 354223 99611 -1692 -1692 97919 452142 -1692 -1692 453834 0 453834 354223 0 354223 0 354223 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: 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, 2011 AND 2010. THE TAX YEARS SUBJECT TO AUDIT BY FEDERAL AND STATE JURISDICTIONS ARE THE YEARS ENDED DECEMBER 31, 2008 AND FORWARD. AT DECEMBER 31, 2011 AND 2010, THERE ARE NO SIGNIFICANT INCOME TAX UNCERTAINTIES THAT ARE EXPECTED TO HAVE A MATERIAL IMPACT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. PART XII, LINE 2D - OTHER ADJUSTMENTS: UNREALIZED LOSS ON INVESTMENT -1,692. 0 CENTRAL AMERICA 0 0 SUPPORT OPERATIONS ORPHANAGE 311123 0 0 0 0 0 0 311123 0 311123 CENTRAL AMERICA PROVIDE FINANCIAL ASSISTANCE TO THE HOGAR RAFAEL AYAU ORPHANAGE 311123 BANK DRAFTS 0 FMV 1 0 0 0 0 0 0 0 PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.: 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, GEORGIAL LIPANE, AND THE TREASURER, HARRIET STRATIS, 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. 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -1,692.