2023-11-10T15:09:29-06:00 2022-12-31 BDO USA 200 PARK AVENUE 38TH FLOOR NEW YORK NY 10166 990 2022-01-01 202561205 Fos Feminista Fund % CHRISTINE GARRISON ROSARIO FOSF 2122486400 125 MAIDEN LANE 9TH FL NEW YORK NY 10038 CHRISTINE Garrison Rosario TREASURER 2122486400 2023-11-09 true CHRISTINE Garrison Rosario 999009999 Kristin Ruffini P00741491 2128858000 2 2022 2023-04-26 12:10:37Z X GISELLE CARINO 125 MAIDEN LANE 9TH FL NEW YORK NY 10038 17887588 false X N/A X 2005 DE TO SUPPORT, FOSTER, AID, & ENHANCE ACCESS TO CONTRACEPTION, RESPONSIBLE PARENTHOOD, REPRODUCTIVE HEALTH & EMPOWERMENT OF WOMEN & SUPPORT IPPFWHR (DBA FOS FEMINSTA) ACTIVITIES. 6 5 0 6 0 0 0 0 0 0 1026301 882402 0 0 1026301 882402 893724 906953 0 0 0 0 0 0 0 547031 280334 1440755 1187287 -414454 -304885 25264556 21657370 0 0 25264556 21657370 X FOS FEMINISTA FUND WAS FORMED EXCLUSIVELY FOR CHARITABLE PURPOSES TO SUPPORT, FOSTER, AID, AND ENHANCE ACCESS TO CONTRACEPTION, RESPONSIBLE PARENTHOOD, REPRODUCTIVE HEALTH, AND EMPOWERMENT OF WOMEN AND SHALL AID AND SUPPORT THE ACTIVITIES OF INTERNATIONAL PLANNED PARENTHOOD FEDERATION WESTERN HEMISPHERE REGION, INC. (DBA FOS FEMINISTA) AND ITS AUTONOMOUS PARTNER ORGANIZATIONS IN THE WESTERN HEMISPHERE REGION. false false 906953 906953 0 FOS FEMINISTA FUND WAS FORMED EXCLUSIVELY FOR CHARITABLE PURPOSES TO SUPPORT, FOSTER, AID, AND ENHANCE ACCESS TO CONTRACEPTION, RESPONSIBLE PARENTHOOD, REPRODUCTIVE HEALTH, AND EMPOWERMENT OF WOMEN AND SHALL AID AND SUPPORT THE ACTIVITIES OF INTERNATIONAL PLANNED PARENTHOOD FEDERATION WESTERN HEMISPHERE REGION, INC. (DBA FOS FEMINISTA) AND ITS AUTONOMOUS PARTNER ORGANIZATIONS. 906953 true false false false false false false false false true false true false false false true true false false false true false false false false false false true false true false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false false false X 6 5 false false false false false true true true true false false true true true true true false false false false X CHRISTINE GARRISON ROSARIO 2122140204 125 MAIDEN LANE 9TH FLOOR NEW YORK NY 10038 GISELLE CARINO PRESIDENT 0.7 34.3 X X 0 346107 85302 Christine Garrison Rosario TREASURER 0.7 34.3 X 0 232855 75722 JAMES S SLIGAR SECRETARY 1.0 0.0 X X 0 0 0 PAMELA BARNES BOARD MEMBER 1.0 1.0 X 0 0 0 MARTA CABRERA BOARD MEMBER 1.0 0.0 X 0 0 0 CARLOS CARRAZANA BOARD MEMBER 1.0 0.0 X 0 0 0 JOVANA RIOS CISNERO BOARD MEMBER thru june 2022 0.1 0.9 X 0 0 0 ESTHER VICENTE BOARD MEMBER 1.0 0.0 X 0 0 0 0 578962 161024 0 false true false 0 0 0 282424 282424 0 0 0 0 0 17605164 17005186 599978 599978 599978 0 0 0 0 0 0 0 0 0 0 882402 882402 906953 906953 0 0 0 0 0 0 0 0 0 0 0 16048 16048 0 0 260641 0 260641 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FOREIGN TAX 3645 3645 1187287 906953 280334 0 0 0 257280 673752 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 9853388 6123941 15153888 14859677 0 0 0 0 0 0 25264556 21657370 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 0 0 25264556 21657370 25264556 21657370 25264556 21657370 -304885 -3302301 X false true X true false X X 1 IPPFWHR (DBA FOS FEMINISTA) 131845455 7 true 906953 0 1 906953 0 true false false false false false false false false false false true false false false false true true true 0 0 0 0 341864 282424 341864 282424 0 0 535144 264286 0 0 -193280 18138 24730360 22832687 0 0 24730360 22832687 0 0 24730360 22832687 370955 342490 24359405 22490197 852579 787157 0 852579 787157 -193280 -164288 852579 852579 0 852579 906953 0 0 0 0 0 906953 906953 852579 106.3776 852579 0 0 0 0 385090 893724 1278814 0 852579 0 426235 906953 0 0 906953 0 0 1333188 0 0 0 426235 906953 Sch A, Part IV, Sec D, Line 3, TYPE III SUPPORTING ORGANIZATION: SUPPORTED ORGANIZATION'S CFO HANDLES CFO RESPONSIBILITIES FOR THIS ORGANIZATION. SUPPORTED ORGANIZATION'S PRINCIPAL OFFICER ALSO SERVES ON THE ORGANIZATION'S BOARD. ALSO, PER THE ORGANIZATION'S BYLAWS, THE SUPPORTED ORGANIZATION HAS THE POWER TO APPOINT THREE MEMBERS OF THE ORGANIZATION'S BOARD. SCH A, PART V, Section D, LINE 8: FOS FEMINISTA FUND is a Type III non-functionally integrated supporting organization to International Planned Parenthood Federation Western hemisphere Region (IPPF WHR, dba Fos Feminista). A Type III non-functionally integrated supporting organization must distribute at least one-third of its distributable amount each tax year to one or more supported organizations that are "attentive" (Attentiveness Test) to its operations and to which the supporting organization is "responsive" (Responsiveness Test). FOS FEMINISTA FUND meets the Responsiveness Test: A Type III supporting organization must be responsive to the needs or demands of a supported organization. FOS FEMINISTA FUND meets this responsiveness test with regard to Fos Feminista because at least one member of the governing body of the supported organization also serves as an officer, director, or trustee of the supporting organization. Because of this relationship, the supported organization has a significant voice in the supporting organization's investment policies, timing of grants, manner of making grants, selection of grant recipients, and other use of income or assets (the "significant voice" test). FOS FEMINISTA FUND Meets the ATTENTIVENESS TEST: FOS FEMINISTA FUND WAS FORMED (2005) EXCLUSIVELY FOR CHARITABLE PURPOSES TO SUPPORT, FOSTER, AID, AND ENHANCE ACCESS TO CONTRACEPTION, RESPONSIBLE PARENTHOOD, REPRODUCTIVE HEALTH, AND EMPOWERMENT OF WOMEN AND SHALL AID AND SUPPORT THE ACTIVITIES OF IPPFWHR (DBA FOS FEMINISTA) AND ITS AUTONOMOUS PARTNER ORGANIZATIONS. FOS FEMINISTA FUND PROVIDES AN ANNUAL DISTRIBUTION AMOUNT TO IPPFWHR (DBA FOS FEMINISTA). FOS FEMINISTA FUND MEETS THE RESPONSIVENESS TEST BECAUSE THE ANNUAL DISTRIBUTION IS EARMARKED TO COVER OVERHEAD COST OF IPPFWHR (DBA FOS FEMINISTA). WITHOUT THESE FUNDS, IPPFWHR's (DBA FOS FEMINISTA) operating cost and primary activities would be impacted. BASED ON THESE FACTS, FOS FEMINISTA FUND MEETS THE REQUIREMENTS OF IRS REGULATION SECTION 1.509(a)-4(i)(5)(iii)(D). 25264556 -2419899 906953 280334 21657370 23143334 3561977 893724 547031 25264556 21591984 2735787 865101 319336 23143334 19575756 3170543 878758 275557 21591984 21782098 -1089309 879250 237783 19575756 1.00000 false false 1774348 F PRIVATE MUTUAL FUNDS 8724320 F HEDGED EQUITIES 4361009 F 14859677 0 0 X -2684185 -3302301 -3302301 618116 264286 264286 882402 923001 923001 264286 264286 1187287 SCH D, PART V, LINE 4, ORGANIZATION'S INTENDED USE OF ENDOWMENT FUNDS: FOS FEMINISTA FUND WAS FORMED EXCLUSIVELY FOR CHARITABLE PURPOSES TO SUPPORT, FOSTER, AID, AND ENHANCE ACESS TO CONTRACEPTION, RESPONSIBLE PARENTHOOD, REPRODUCTIVE HEALTH, AND EMPOWERMENT OF WOMEN AND SHALL AID AND SUPPORT THE ACTIVITIES OF INTERNATIONAL PLANNED PARENTHOOD FEDERATION WESTERN HEMISPHERE REGION, INC.(DBA FOS FEMINISTA) AND ITS AUTONOMOUS PARTNER ORGANIZATIONS. SCH D, PART X, LINE 2, UNCERTAIN TAX POSITIONS: THE FUND IS NOT SUBJECT TO INCOME TAXES, EXCEPT TO THE EXTENT THAT IT HAS TAXABLE INCOME FROM ACTIVITIES THAT ARE NOT RELATED TO ITS EXEMPT PURPOSE. THE FUND RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. Central America and the Caribbean 0 0 Investments 8880878 Europe (Including Iceland and Greenland) 0 0 Investments 882181 0 0 0 0 9763059 9763059 true false true true true false true IPPFWHR (DBA FOS FEMINISTA) 125 MAIDEN LANE NEW YORK NY 10038 131845455 501(c)(3) 906953 PROGRAM SUPPORT 1 GRANT MONITORING SCHEDULE I, PART I, LINE 2 THE ORGANIZATION'S ONLY GRANT IS TO ITS RELATED ENTITY, INTERNATIONAL PLANNED PARENTHOOD FEDERATION WESTERN HEMISPHERE REGION, INC. (DBA FOS FEMINISTA), TO SUPPORT THEIR SHARE OF CHARITABLE PURPOSES. false false false false false false false false false GISELLE CARINO PRESIDENT 0 345837 0 0 0 270 0 41363 0 43939 0 431409 0 0 Christine Garrison Rosario TREASURER 0 232675 0 0 0 180 0 32337 0 43385 0 308577 0 0 Part I, line 3: THE ORGANIZATION DOES NOT COMPENSATE THE ORGANIZATION'S PRESIDENT, GISELLE CARINO. INTERNATIONAL PLANNED PARENTHOOD FEDERATION WESTERN HEMISPHERE REGION, INC. ("IPPFWHR") (DBA FOS FEMINISTA), A RELATED SECTION 501(C)(3) ORGANIZATION, PAID COMPENSATION TO GISELLE CARINO (THE CEO OF IPPFWHR) (DBA FOS FEMINISTA). THE IPPFWHR'S (DBA FOS FEMINISTA) INDEPENDENT BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION OF THE TOP MANAGEMENT OFFICIAL - THE CEO (GISELLE CARINO). THE IPPFWHR (DBA FOS FEMINISTA) HAS A CONFLICT OF INTEREST POLICY IN PLACE, AND NO DIRECTOR WHO HAS A CONFLICT OF INTEREST IS PERMITTED TO PARTICIPATE IN THE DISCUSSION OR VOTE ON THE CEO COMPENSATION. THE COMPENSATION DETERMINATION IS DOCUMENTED CONTEMPORANEOUSLY IN THE IPPFWHR'S (DBA FOS FEMINISTA) RECORDS. FORM 990, PART VI, LINES 7A AND 7B: INTERNATIONAL PLANNED PARENTHOOD FEDERATION WESTERN HEMISPHERE REGION ("IPPFWHR") (DBA FOS FEMINISTA) IS THE SUPPORTED ORGANIZATION OF FOS FEMINISTA FUND AND ITS BOARD OF DIRECTORS HAS THE POWERS TO APPOINT THREE DIRECTORS TO THE ORGANIZATION'S BOARD AND TO REMOVE ITS APPOINTED DIRECTORS. FURTHER, IPPFWHR (DBA FOS FEMINISTA) MUST PROVIDE WRITTEN CONSENT FOR ANY CHANGE AFFECTING DESIGNATION, TERM, POWERS OR DUTIES OF THE DIRECTOR(S) IT APPOINTS. FORM 990, PART VI, LINE 11B: THE ORGANIZATION'S FORM 990 IS INITIALLY PREPARED BY AN INDEPENDENT ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY THE STAFF OF IPPFWHR (DBA FOS FEMINSTA), A RELATED SECTION 501(C)(3) ORGANIZATION (THE FUND HAS NO EMPLOYEES). THE IPPFWHR (DBA FOS FEMINISTA) STAFF REVIEW AND APPROVE THE DRAFT RETURN. THE FINAL RETURN IS THEN PROVIDED TO THE BOARD PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, LINE 12C: THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY IN PLACE. DIRECTORS AND OFFICERS ARE REQUIRED TO DISCLOSE THE EXISTENCE OF A FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. THE GOVERNING BOARD OR COMMITTEE THEN REVIEWS THE OUTSIDE AFFILIATIONS TO DETERMINE IF THERE ARE ANY POTENTIAL CONFLICTS OF INTEREST OR VIOLATIONS OF THE CONFLICT OF INTEREST POLICY. IF SO, APPROPRIATE ACTION IS TAKEN TO RESOLVE ANY SUCH CONFLICTS OR VIOLATIONS, INCLUDING CAUSING A DIRECTOR TO RECUSE HIMSELF OR HERSELF FROM DISCUSSION AND VOTING ON THE ISSUE, ENGAGING IN A DIFFERENT TRANSACTION OF ARRANGEMENT THAT WOULD NOT CREATE A CONFLICT OF INTEREST, OR TAKING APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, LINES 15A AND 15B: FOS FEMINISTA FUND DOES NOT HAVE ANY PAID DIRECTORS, OFFICERS OR EMPLOYEES. TWO OFFICERS ARE PAID BY A RELATED ORGANIZATION, INTERNATIONAL PLANNED PARENTHOOD FEDERATION WESTERN HEMISPHERE REGION, INC. (DBA FOS FEMINISTA). FORM 990, PART VI, LINE 19: UPON REQUEST, THE ORGANIZATION WILL MAKE AVAILABLE ONLY THOSE DOCUMENTS REQUIRED TO BE DISCLOSED UNDER THE PUBLIC INSPECTION LAWS. IPPFWHR (DBA FOS FEMINISTA) 125 MAIDEN LANE 9TH FL NEW YORK NY 10038 131845455 CHARITABLE NY 501(c)(3) 7 NA false FOS FEMINISTA Canada 199 Bay Street Suite 4000 Toronto Ontario CA M5L 1A9 CHARITABLE CA IPPFWHR false FOS FEMINISTA Calle 34 14-52 Bogota CO Charitable CO IPPFWHR false Innova Health Supplies SA BUILDING 1001 CLAYTON PANAMA CITY PM CHARITABLE PM IPPFWHR false false true false false false false false false false false false false false false true false false false false