2012-07-27T10:00:08-05:00 2011-12-31 CROWE HORWATH LLP 400 Capitol Mall Suite 1200 Sacramento CA 958144434 990 2011-01-01 954714047 HALF THE SKY FOUNDATION HALF 5105253377 715 HEARST AVENUE BERKELEY CA 94710 JENNY BOWEN 2012-07-15 true P01305268 9164411000 2011 2016-02-24 21:20:13Z JENNY BOWEN 715 HEARST AVENUE SUITE 200 BERKELEY CA 94710 8725511 false X WWW.HALFTHESKY.ORG X 1998 CA HALF THE SKY ("HTS") WAS CREATED IN ORDER TO ENRICH THE LIVES AND ENHANCE THE PROSPECTS FOR ORPHANED CHILDREN IN CHINA. 9 8 19 20 0 0 5595743 7571771 0 0 32879 107837 -27453 -54551 5601169 7625057 0 0 0 0 1900763 2323496 0 0 717997 5311830 5834785 7212593 8158281 -1611424 -533224 3234454 2604727 489478 435523 2744976 2169204 X HALF THE SKY ("HTS") WAS CREATED IN ORDER TO ENRICH THE LIVES AND ENHANCE THE PROSPECTS FOR ORPHANED CHILDREN IN CHINA. WE ESTABLISH AND OPERATE INFANT NURTURE AND PRESCHOOL PROGRAMS, PROVIDE PERSONALIZED LEARNING FOR OLDER CHILDREN AND OFFER LOVING PERMANENT FAMILY CARE, MEDICAL CARE AND GUIDANCE FOR CHILDREN WITH DISABILITIES. IT IS OUR GOAL TO ENSURE THAT EVERY ORPHANED CHILD HAS A CARING ADULT IN HER LIFE AND A CHANCE AT A BRIGHT FUTURE. false false 6885464 0 0 IN 2011, HALF THE SKY ACCOMPLISHED THE FOLLOWING EXEMPT PURPOSE ACHIEVEMENTS: - IN PARTNERSHIP WITH CHINA CENTER FOR CHILDREN'S WELFARE AND ADOPTION (CCCWA), HALF THE SKY LAUNCHED THE RAINBOW PROGRAM, AN INTEGRATED NATIONAL TRAINING PROGRAM THAT WILL OVER 5 YEARS TRAIN EVERY CAREGIVER IN CHINA ABOUT HOW TO PROVIDE THE NURTURING CARE THAT IS THE HALLMARK OF HALF THE SKY'S PROGRAM. - HALF THE SKY OPENED MODEL CENTERS IN CHANGSHA, HUNAN PROVINCE AND JINAN, SHANDONG PROVINCE. THE NEW CENTERS PROVIDE CARE FOR MORE THAN 200 CHILDREN AND ALSO SERVE AS A RAINBOW PROGRAM TRAINING BASE FOR CAREGIVERS WHO WORK IN SOCIAL WELFARE INSTITUTIONS ALL OVER THE TWO PROVINCES. (CONTINUATION ON SCHEDULE O) 6885464 true true false false false false false false true true false false true true true false true false true true false false false true false false false false true false false false false false false true false true false false false false true false false true false true 3 0 true 19 true false true CH HK false false false true true false false false false X 9 8 false false false false false false false true true false false true true true true true true true false false AL AK AZ AR CA CO CT FL GA IL KS KY LA ME MD MA MI MN NH NJ NM NY NC OH OK OR PA RI SC TN UT VA WA WV WI X X JENNY BOWEN 5105253377 715 HEARST AVENUE SUITE 200 BERKELEY CA 94710 ELLEN ELIASOPH 5.00 X X 0 0 0 GAETANO RUSSO 5.00 X X 0 0 0 JENNY BOWEN 40.00 X X 260000 0 39644 DANA JOHNSON 5.00 X 0 0 0 F CHAPMAN TAYLOR 5.00 X 0 0 0 MATT DALIO 5.00 X 0 0 0 PETER LIGHTE 5.00 X 0 0 0 STEPHEN CHIPMAN 5.00 X 0 0 0 TIM HUXLEY 5.00 X 0 0 0 CARMA ELLIOTT 40.00 X 142818 0 104682 HELEN TANG 40.00 X 75062 0 4591 JANICE N COTTON 40.00 X 100800 0 3024 578680 0 151941 4 false true false 0 66385 489547 7015839 137113 7571771 0 0 0 0 0 11279 11279 0 0 0 0 0 1094596 998038 96558 0 96558 96558 30852 489547 97633 -66781 -66781 0 17013 4783 12230 12230 0 0 0 0 0 7625057 0 0 53286 0 0 0 0 626797 397322 196975 32500 0 1332430 836002 86079 410349 15427 9386 1759 4282 255877 215613 21599 18665 92965 47754 12866 32345 0 2138 2138 83925 3822 80103 0 0 4472 4472 0 0 90811 32477 23325 35009 459551 439788 19763 0 139942 78891 61051 148390 82874 16259 49257 0 299465 299465 0 0 26195 26195 17203 17203 NANNIES, TEACHERS AND SUPERVISORS 2770953 2770953 SURGERY AND NURTURING CARE 1140064 1140064 STIPENDS AND TUITION 130367 130367 FAMILY VILLAGE 83983 83983 437326 316703 4796 115827 8158281 6885464 554820 717997 0 574658 452169 777274 233621 9598 0 4013 66770 67214 101345 131757 169276 137628 51534 31648 1060246 0 0 0 593029 1684305 3234454 2604727 262652 423566 226826 11957 489478 435523 X 582519 58221 1527967 1465259 634490 645724 2744976 2169204 3234454 2604727 X -533224 -42548 X false true true X false X 3101226 6245683 6202955 5595743 7571771 28717378 0 0 3101226 6245683 6202955 5595743 7571771 28717378 1382534 27334844 89979 83523 27555 32879 11279 245215 0 40304 96370 38189 35562 47865 258290 29220883 0.93550 0.98020 X OTHER INCOME, SCHEDULE A, PART II, LINE 10, DESCRIPTION - OTHER INCOME, COLUMN A - 0, COLUMN B - 0, COLUMN C - 2620, COLUMN D - 0, COLUMN E - 0, COLUMN F - 42924; DESCRIPTION - FUNDRAISING INCOME, COLUMN A - , COLUMN B - 55952, COLUMN C - 2564, COLUMN D - 9866, COLUMN E - 30852, COLUMN F - 43282; DESCRIPTION - SALES OF INVENTORY, COLUMN A - 40304, COLUMN B - 40418, COLUMN C - 33005, COLUMN D - 25696, COLUMN E - 17013, COLUMN F - 116132;, RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1198767 11234 58532 622809 645724 1022845 65782 110140 1198767 793545 70695 158605 1022845 918822 72844 -198121 793545 0.00000 1.00000 0.00000 false false 0 0 0 143992 117837 26155 25284 19791 5493 31648 DEPOSITS 25301 DUE FROM HALF THE SKY HONG KONG 1029056 DUE FROM HALF THE SKY UK 115152 UNDEPOSITED FUNDS 514796 1684305 0 DEFERRED RENT LIABILITY 11957 11957 7625057 8158281 -533224 0 0 -533224 7779020 -42548 98566 102417 158435 7620585 4472 0 4472 7625057 8354792 98566 102417 200983 8153809 4472 0 4472 8158281 ENDOWMENT FUNDS PART V THE BOARD REMOVED DESIGNATION OF ENDOWMENT FUNDS. Intended uses of endowment funds Schedule D, Part V, Line 4 THE ENDOWMENT FUND IS EARMARKED AS A SAFETY NET TO ENSURE FUNDING OF LONG TERM COMMITMENTS THAT HALF THE SKY (HTS) HAS MADE IN THE EVENT THAT HTS DOES NOT CONTINUE IN ITS OWN RIGHT OR CANNOT MEET ITS LONG TERM OBLIGATIONS. THE CURRENT ENDOWMENT FUND POLICY IS TO INCUBATE THE ENDOWMENT FUND UNTIL IT REACHES AT LEAST $1,000,000 BEFORE DISTRIBUTIONS. IN ANY GIVEN YEAR THE DISTRIBUTIONS CANNOT EXCEED THE TOTAL FUND RETURN FOR THAT YEAR. DURING 2011, THE FOUNDATION TRANSFERRED ALL BOARD-DESIGNATED ENDOWMENT FUNDS OF $359,395 OF RELATED ACCUMULATED EARNINGS TO ASSIST IN FUNDING OPERATING EXPENSES AS THE FOUNDATION TRANSITIONS TO BECOMING A TRAINING AND MENTORING ORGANIZATION. FIN 48 (ASC 740) footnote Schedule D, Part X, Line 2 CURRENT ACCOUNTING STANDARDS REQUIRE THE FOUNDATION TO DISCLOSE THE AMOUNT OF POTENTIAL BENEFIT OR OBLIGATION TO BE REALIZED AS A RESULT OF AN EXAMINATION PERFORMED BY A TAXING AUTHORITY. FOR THE YEARS ENDED DECEMBER 31, 2011 AND 2010, MANAGEMENT HAS DETERMINED THAT THE FOUNDATION DOES NOT HAVE ANY TAX POSITIONS THAT RESULT IN ANY UNCERTAINTIES REGARDING THE POSSIBLE IMPACT ON THE FOUNDATION'S FINANCIAL STATEMENTS. THE FOUNDATION IS NO LONGER SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR YEARS BEFORE 2008. THE FOUNDATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. THE FOUNDATION RECOGNIZES INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS IN INCOME TAX EXPENSE. THE FOUNDATION DID NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES AT DECEMBER 31, 2011 AND 2010. EAST ASIA AND THE PACIFIC 1 21 PROGRAM SERVICES OPERATES PROGRAMS IN STATE-RUN ORPHANAGES 5579939 1 21 5579939 false false true false false false Accounting Method For Regions Outside the United States Schedule F, Part I, Line 3 EAST ASIA AND THE PACIFIC: ACCRUAL CHICAGO EVENT 230616 215716 14900 15245 14191 530 5856 DENVER EVENT 63193 63193 0 8421 7940 10 226590 210638 15952 985 19621 24845 520399 489547 30852 0 0 16230 42233 530 38641 97634 -66782 X X X true false false false false false false false false JENNY BOWEN 225000 0 35000 0 0 0 6750 0 32894 0 299644 0 0 0 CARMA ELLIOTT 142818 0 0 0 0 0 0 0 104682 0 247500 0 0 0 Severance or change-of-control payment Schedule J, Part I, Line 4a HELEN TANG, CFO, RECEIVED A SEVERANCE PAYMENT OF $44,028. RICHARD BOWEN HUSBAND OF CEO 48000 MEDIA AND VIDEO PRODUCTION false X 7 7554 COST X 13503 COST X 1 758 COST X 13 2354 COST X ACCESSORIES 8 8921 COST X ACCOMMODATIONS 17 26296 COST X BEAUTY TREATMENTS 18 1984 COST X TICKETS - ENTERTAINMENT 32 6835 COST X FORMULA AND DIAPERS 796 54140 COST X LESSON TICKET 13 4015 COST X ON-AIR PROMOTIONAL 1 10000 COST X RESTAURANT TICKET 6 705 COST X SUBSCRIPTION 1 48 COST 0 false true false Explanations of reporting method for number of contributions Schedule M, Part I OTHER: NUMBER OF ITEMS RECEIVED Number of contributions or items contributed. Schedule M, part I, column (b), Line 1 NUMBER OF ITEMS RECEIVED Number of contributions or items contributed. Schedule M, part I, column (b), Line 5 NUMBER OF ITEMS Number of contributions or items contributed. Schedule M, part I, column (b), Line 18 NUMBER OF ITEMS RECEIVED Number of contributions or items contributed. Schedule M, part I, column (b), Line 19 NUMBER OF ITEMS RECEIVED PROGRAM ACCOMPLISHMENTS FORM 990, PART III, LINE 4A - IN THE FIRST PHASE OF THE MULTI-YEAR RAINBOW PROGRAM, HALF THE SKY CO-TRAINED WITH CHINA CENTER FOR CHILDREN'S WELFARE AND ADOPTION (CCCWA) 763 CAREGIVERS AND ADMINISTRATORS IN THE PROVINCIAL TRAINING BASES IN SIX PROVINCES: JIANGSU, HENAN, HUNAN, SHA'ANXI, HUBEI AND GUANGDONG. - CONTINUED ONGOING OPERATION OF PROGRAMS IN WELFARE INSTITUTIONS AND AIDS-AFFECTED VILLAGES IN HENAN PROVINCE. - CONTINUED ONGOING MANAGEMENT OF THE CRITICAL CARE PROGRAM FOR MEDICALLY VULNERABLE ORPHANS AT THE CHINA CARE HOME, BEIJING - BENEFITTING OVER 250 IN 2011, AND 566 IN OPERATIONS FROM MAY 2009 TO END 2011. - SECURED AGREEMENT TO ESTABLISH RAINBOW PROGRAM PROJECT OFFICES IN EACH PROVINCIAL TRAINING BASE, TO BE ESTABLISHED AS THE TRAINING ROLLS OUT TO THAT PROVINCE. - BY THE END OF 2011, HTS OPERATED 51 CENTERS IN 24 PROVINCES AND MUNICIPALITIES. - TOTAL CHILDREN SERVED BY YEAR-END: APPROXIMATELY 11,000 - ESTIMATED NUMBER OF CHILDREN WHO HAVE BENEFITED FROM THE PROGRAMS: 60,000 - PUBLISHED 2 BILINGUAL YOUTH SERVICES NEWSLETTERS, ANNUAL REPORT, 3 EMAIL CHINA CARE PROGRESS REPORT NEWSLETTERS, 3 CHINESE DIRECTORS' NEWSLETTERS, NUMEROUS EMAIL NEWSLETTERS TO CONSTITUENTS, AND THOUSANDS OF INDIVIDUAL PROGRESS REPORTS FOR EVERY CHILD IN THE ORGANIZATION'S PROGRAMS - CONTINUED WORK ON DEVELOPING AND FINALIZING FOR PUBLICATION A NATIONAL TRAINING CURRICULUM FOR HTS PROGRAMS, AS WELL AS DEVELOPING IN CO-OPERATION WITH THE GOVERNMENT THE CURRICULUM MATERIALS FOR THE RAINBOW PROGRAM. - CO-HOSTED WITH CCCWA 2 NATIONAL DIRECTORS' WORKSHOPS IN ZHENGZHOU, HENAN PROVINCE (MAY) AND GUILIN, GUANGXI (OCTOBER) ATTENDED IN EACH CASE BY OVER 100 INSTITUTIONAL PARTNERS. THE THEME OF THE FIRST WORKSHOP WAS THE INTEGRATION OF HTS PROGRAMS INTO THE DAILY LIFE OF THE INSTITUTIONS; THE THEME OF THE SECOND WAS TRAINING AND DEVELOPMENT. Review of form 990 by governing body Form 990, Part VI, Section B, Line 11b AN EXTERNAL ACCOUNTING FIRM AND HALF THE SKY FOUNDATION STAFF WORK TOGETHER TO GATHER THE REQUIRED TAX INFORMATION NECESSARY TO COMPLETE THE RETURN. THE ACCOUNTING FIRM PREPARES THE INITIAL DRAFT AND REVIEWS THE INITIAL DRAFT WITH THE FINANCE TEAM. RECOMMENDED CHANGES ARE REFLECTED IN THE FINAL RETURN AND THEN SENT TO THE BOARD OF DIRECTORS BEFORE THE FINAL 990 IS FILED WITH THE IRS. Conflict of interest policy Form 990, Part VI, Section B, Line 12c ALL NEW AND EXISTING BOARD MEMBERS AND OFFICERS ARE REQUIRED TO UPDATE THE CONFLICT OF INTEREST FORM ANNUALLY. THESE ARE REVIEWED BY THE BOARD AS WELL AS THE EXECUTIVE DIRECTOR. IF A CONFLICT OF INTEREST EXISTS, THE DIRECTOR SHALL LEAVE THE MEETING WHILE THE TRANSACTION IS DISCUSSED AND SHALL NOT VOTE ON THE ISSUE. Process used to establish compensation of top management official Form 990, Part VI, Section B, Line 15a THE BOARD MEMBERS CONDUCT AN ANNUAL REVIEW BY INTERVIEWING BOARD AND DIRECT REPORTS. THE BASIS FOR SALARY COMPENSATION IS DERIVED FROM TWO SOURCES: CENTER FOR NONPROFIT MANAGEMENT COMPENSATION & BENEFITS SURVEY AND CHARITY NAVIGATOR OR CHRONICLE OF PHILANTHROPY SURVEYS. AFTER THE BOARD VOTES ON THE RECOMMENDATIONS MADE BY THE COMPENSATION COMMITTEE, THE COMMITTEE MEETS WITH THE EMPLOYEE, SHARES THE REVIEW AND CONVEYS THE BOARD-APPROVED COMPENSATION FOR THE UPCOMING YEAR. COMPENSATION PROCESS FOR OTHER OFFICERS FORM 990, PART VI, LINE 15B THE COMPENSATION FOR HTS ASIA OFFICERS AND EMPLOYEES ARE PROPOSED BY THE EXECUTIVE DIRECTOR AND THE CFO BASED ON THE SALARY INFORMATION PROVIDED BY LOCAL RECRUITMENT AGENCIES AND APPROVED BY THE BOARD OF HTS US. SINCE THE EXECUTIVE DIRECTOR IS INVOLVED IN THE DETERMINATION OF COMPENSATION FOR THE OTHER OFFICERS, WE HAVE HAD TO CHECK THIS QUESTION 'NO' SINCE THE EXECUTIVE DIRECTOR WOULD NOT BE CONSIDERED INDEPENDENT. Governing documents, conflict of interest policy and financial statements available to the public Form 990, Part VI, Section C, Line 19 THE FINANCIAL STATEMENTS AND THE FORM 990 ARE POSTED ON HALF THE SKY'S WEBSITE WHILE THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. Other changes in net assets or fund balances Form 990, Part XI, Line 5 NET UNREALIZED GAINS (LOSSES) ON INVESTMENTS - -42548; HALF THE SKY FOUNDATION (ASIA) LIMITED RM 2703 27 FL SHUN FENG INTL WAN CHAI HK FUNDRAISING HK N/A HTS true HALF THE SKY FOUNDATION (UK) LIMITED 20-22 BEDFORD ROW WC1R 4JS LONDON UK FUNDRAISING UK N/A HTS true false false false false false false false false false false false false false true false false true true HALF THE SKY FOUNDATION (ASIA) LTD N 117462 ACTUAL EXPENSES HALF THE SKY FOUNDATION (ASIA) LTD Q 1229699 COST HALF THE SKY FOUNDATION (ASIA) LTD R 1620834 COST HALF THE SKY FOUNDATION (UK) LIMITED Q 10029 COST