2011-11-10T15:11:34-06:00 2010-12-31 DELONG & BROWER PC 238 HOOVER BLVD SUITE 10 HOLLAND MI 49423 990 2010-01-01 753109570 CARIBBEAN CHILDREN'S FOUNDATION INC CARI 2317804637 PO BOX 33 JENISON MI 494290033 LYNN SCHEERHORN 2317804637 2011-10-26 true DEBRA CLARK-MILLER 6163960500 2011-11-10 2010 2016-03-07 17:11:31Z LYNN SCHEERHORN PO BOX 33 JENISON MI 494290033 285298 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 15 0 204439 283553 0 1307 1745 -274 0 205472 285298 119389 182053 0 31577 42632 0 8806 7394 27528 158360 252213 47112 33085 159872 193632 633 1308 159239 192324 X TO PROVIDE FINANCIAL, MATERIAL & EDUCATIONAL ASSISTANCE TO THE POOR AND ORPHANED CHILDREN OF THE CARIBBEAN ISLANDS. false false 67300 67300 OPERATIONAL FUNDING PROVIDED TO ORPHANAGES. 56,000 WENT TO CHILDREN OF ISRAEL ORPHANAGE IN TORBECK, 6,300 WENT TO ORPHANAGE IN QUANAMINTH, AND 5,000 WENT TO THE HOUSE OF THE LAMBS OF GOD IN THE DOMINICAN REPUBLIC. 57923 57923 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 2,225; LES CAYES RECEIVED 14,500; JACMEL RECEIVED 16,161 AND GRANN PLAINE RECEIVED 25,037 FOR EDUCATIONAL SUPPORT. 59055 59055 SCHOOL AND ORPHANAGE CONSTRUCTION FOR GRANN PLAINE AND TORBECK. SCHOOL CONSTRUCTION TOTALED 30,203 AND ORPHANAGE CONSTRUCTION WAS 28,852. 58557 CLOTHING, FOOD AND MEDICAL ASSISTANCE FOR CHILDREN IN HAITI TOTALED 2,858. REMAINING COSTS COVERED WAGES, TRANSPORTATION, HOUSING AND MISCELLANEOUS OTHER PROGRAM EXPENSES INCURRED THAT WERE NOT ALLOCATED TO EACH PROGRAM. 58557 242835 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 false true 0 0 true 2 true false true HA 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 PETER CHANDLER 4.00 X X 0 0 0 LYNN SCHEERHORN 4.00 X X 0 0 0 PAM JURIS 4.00 X X 0 0 0 MICHELLE CHANDLER 1.00 X 0 0 0 NORA LEON 40.00 X 29325 0 4230 29325 4230 false false false 283553 283553 1745 1745 285298 1745 182053 182053 35325 33559 1766 4230 4019 211 3077 2923 154 949 712 200 37 2204 1432 111 661 8041 8041 8112 7136 976 630 432 198 FACILITY RENTAL 4416 4416 MISCELLANEOUS 2527 2026 42 459 TELEPHONE & INTERNET 419 272 21 126 INSURANCE 230 230 252213 242835 572 8806 127048 174000 23824 15836 9000 4425 629 3796 159872 193632 633 1308 633 1308 X 112472 111968 46767 80356 159239 192324 159872 193632 33085 X true false X false X 80770 104320 126894 204439 283553 799976 80770 104320 126894 204439 283553 799976 799976 951 2893 1535 1307 1745 8431 951 2893 1535 1307 1745 8431 81721 107213 128429 205746 285298 808407 0.98960 0.98710 0.01000 0.01000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false false false 4425 629 3796 3796 true HAITI 1 1 PROGRAM SERVICES ORPHAGE OPERATION 62300 HAITI 1 1 PROGRAM SERVICES CONSTRUCTION 59055 HAITI 1 1 PROGRAM SERVICES EDUCATIONAL ASSISTAN 57923 HAITI 1 1 PROGRAM SERVICES OTHER ASSISTANCE 2465 DOMINICAN REPUBLIC 1 PROGRAM SERVICES ORPHANAGE OPERATION 5000 4 5 4 5 186743 186743 HAITI - GRAND PLAINE SCHOOL CONSTRUCTION 30203 CASH HAITI - QUANTAMINTH ORPHANAGE OPERATION 6300 CHECK HAITI - GRANN PLAINE EDUCATIONAL ASSIST 25037 CASH & DIR DEP HAITI - LES CAYES EDUCATIONAL ASSISTAN 14500 CASH HAITI - TORBECK ORPHANAGE CONSTRUCT 28852 CHECK HAITI - JACMEL EDUCATIONAL ASSISTAN 16161 CHECK HAITI - TORBECK ORPHANAGE OPERATION 56000 CHECK 21 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. ADDITIONAL INFORMATION SCHEDULE F, PAGE 5, PART V SCHEDULE F SUMMARIZES PAYMENTS MADE VIA CASH, CHECK, DIRECT DEPOSIT OR WIRE 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 ORPHANGE, FOR EXAMPLE, IS AN OFFICIALLY RECOGNIZED ORGANIZATION IN HAITI. IN ADDITION, CERTAIN INDIVIDUALS WHO RECEIVED PAYMENTS ARE PASTORS OF THE LUTHERAN CHURCH OF HAITI. THE PASTORS RECEIVING SOME PAYMENTS TO FUND VARIOUS PROGRAM PURPOSES INCLUDES: PASTOR DANIEL PAUL, PASTOR MARKY KESSA, PASTOR BOULOUTTE AND PASTOR BERTRAND. 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 THE HOUSE IS OWNED BY A COUSIN OF THE DIRECTORS HUSBAND HOUSING IN HAITI IS NECESSARY TO PERFORM THE ORGANIZATIONS MISSION NORA LEON THE EXECUTIVE DIRECTOR IS A US CITIZEN WHO ALSO RESIDES IN THE UNITED STATES THE BOARD HAS EVALUATED THE TRANSACTION AND DEEMED IT TO BE REASONABLE AND NECESSARY THE BOARD HAS DETERMINED THAT THE TRANSACTION HAS BEEN CONDUCTED AT ARMS LENGTH NOTE 2 THE EXECUTIVE DIRECTORS HUSBAND NAME IS ON CERTAIN FONKOZE BANK ACCOUNTS IN HAITI THAT RECEIVE FUNDING FROM THE CARIBBEAN CHILDRENS FOUNDATION THE FONKOZE BANK IS RELUCTANT TO SET UP ACCOUNTS FOR PEOPLE WHO HAVE NEVER HAD A BANK ACCOUNT IN THE PAST THEY ASK THAT AN ESTABLISHED CLIENT ALSO HAVE THEIR NAME ON THE ACCOUNT GERSON LEON THE EXECUTIVE DIRECTORS HUSBAND AGREED TO BE LISTED ON THE FOLLOWING FONKOZE ACCOUNTS THAT RECEIVE FUNDING FROM THE CARIBEAN CHILDRENS FOUNDATION NOTE 2 SCHEDULE L CONTINUED 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 BROTHERINLAW OF THE EXECUTIVE DIRECTOR JUNIO SENAT IS THE SCHOOLS PRINCIPAL 3 GRACE SCHOOL OF POINT 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 SCHOOLORPHANGE AND CONTRUCTION ACCOUNT ALSO ON THE ACCOUNT IS MILIEN JEAN PREVILORME AN ENGINEER THERE IS NO RELATIONSHIP TO THE EXECUTIVE DIRECTOR OR HER HUSBAND SINCE THESE ACCOUNTS HAVE BEEN SET UP IT IS NOW POSSIBLE FOR THE CARIBBEAN CHILDRENS FOUNDATION TO DO DIRECT DEPOSITS TRANSFERS AND AVOID PAYMENTS IN CASH 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 RECENTLY THE CARIBBEAN CHILDRENS FOUNDATION ESTABLISHED A RELATIONSHIP WITH GRACE MINISTRIES OF ILEAVACHE MEMBERS OF THAT ORGANIZATION INCLUDE GERSON LEON EXECUTIVE DIRECTORS HUSBAND JEAN JUNIOR SENAT HALF BROTHERINLAW OF EXECUTIVE DIRECTOR REVIL JEAN CHARLES NO RELATIONSHIP TO EXECUTIVE DIRECTOR JEAN GARRY LAZARRE NO RELATIONSHIP TO THE EXECUTIVE DIRECTOR AND PAUL SAINT LEON EXECUTIVE DIRECTORS HALF BROTHERINLAW 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 THE CARIBBEAN CHILDRENS FOUNDATION IN HAITI THEY ALSO BELIEVE 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 ACHIEVEMENTS DESCRIPTION FORM 990, PAGE 2, PART III, LINE 4D CLOTHING, FOOD AND MEDICAL ASSISTANCE FOR CHILDREN IN HAITI TOTALED 2,858. REMAINING COSTS COVERED WAGES, TRANSPORTATION, HOUSING AND MISCELLANEOUS OTHER PROGRAM EXPENSES INCURRED THAT WERE NOT ALLOCATED TO EACH PROGRAM. 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 DISTRIUBTES 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.