2024-11-15T11:51:19-06:00 2023-12-31 BDO USA 200 PARK AVENUE 38TH FLOOR NEW YORK NY 10166 990 2023-01-01 202561205 FOS FEMINISTA FUND % CHRISTINE GARRISON ROSARIO FOSF 2122486400 125 MAIDEN LANE 9TH FL NEW YORK NY 10038 CHRISTINE GARRISON ROSARIO TREASURER 2122486400 2024-11-14 true true Kristin Ruffini P00741491 2128858000 2023 2024-10-15 13:58:12Z GISELLE CARINO 125 MAIDEN LANE 9TH FL NEW YORK NY 10038 16437325 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. 5 4 0 5 0 0 0 0 0 0 882402 996569 0 0 882402 996569 906953 929512 0 0 0 0 0 0 0 280334 520300 1187287 1449812 -304885 -453243 21657370 23283134 0 0 21657370 23283134 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 929512 929512 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. 929512 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 5 4 false false false false true 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 36.0 X X 0 367608 97088 CHRISTINE GARRISON ROSARIO TREASURER 0.7 36.0 X 0 239901 81318 CARLOS CARRAZANA BOARD MEMBER (THRU 10/2023) 1.0 36.0 X 0 43571 5443 JAMES S SLIGAR SECRETARY 1.0 0.0 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 ESTHER VICENTE BOARD MEMBER 1.0 1.0 X 0 0 0 0 651080 183849 0 false true false 0 0 0 351614 0 0 351614 0 0 0 0 0 16085711 15440756 644955 644955 644955 0 0 0 0 0 0 0 0 0 0 996569 0 0 996569 929512 929512 0 0 0 0 0 0 0 0 0 0 0 16617 16617 0 0 500307 0 500307 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FOREIGN TAX 3376 3376 1449812 929512 520300 0 0 0 673752 1085067 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6123941 7151410 14859677 15046657 0 0 0 0 0 0 21657370 23283134 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 0 0 21657370 23283134 21657370 23283134 21657370 23283134 -453243 2079007 X false true X true false X X 1 IPPFWHR (DBA FOS FEMINISTA) 131845455 7 true 929512 0 1 929512 0 true false false false false false false false false false false true false false false false true true true 0 0 0 0 282424 351613 282424 351613 0 0 264286 503683 0 0 18138 -152070 22832687 22693922 0 0 22832687 22693922 0 0 22832687 22693922 342490 340409 22490197 22353513 787157 782373 0 787157 782373 18138 15417 787157 787157 0 787157 929512 0 0 0 0 0 929512 929512 787157 118.0847 787157 0 0 0 0 426235 906953 1333188 0 787157 0 546031 929512 0 0 929512 0 0 1475543 0 0 0 546031 929512 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). 21657370 3075576 929512 520300 23283134 25264556 -2419899 906953 280334 21657370 23143334 3561977 893724 547031 25264556 21591984 2735787 865101 319336 23143334 19575756 3170543 878758 275557 21591984 0.00000 0.00000 1.00000 false false 1885775 F PRIVATE MUTUAL FUNDS 8432029 F HEDGED EQUITIES 4728853 F 15046657 0 0 X 2571893 2079007 2079007 492886 503683 503683 996569 946129 946129 503683 503683 1449812 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 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. SCH D, PART X, LINE 2, UNCERTAIN TAX POSITIONS: The Fund follows the provisions of GAAP, which state that an organization must recognize the tax liability associated with tax positions taken for tax return purposes when it is more likely than not the position will not be sustained upon examination by a taxing authority. The Fund does not believe it has taken any material uncertain tax positions and, accordingly, it has not recorded any liability for unrecognized tax benefits. The Fund has filed for and received income tax exemptions in the jurisdictions where it is required to do so. Additionally, the Fund has filed Internal Revenue Service (IRS) Form 990 information returns, as required, and all other applicable returns in jurisdictions where so required. Central America and the Caribbean 0 0 Investments 5163818 Europe (Including Iceland and Greenland) 0 0 Investments 283225 0 0 0 0 5447043 5447043 true false true true true false SCHEDULE F, PART I, LINE 3(F) & PART IV: THE AMOUNT REPORTED ON PART I, LINE 3 ( F) REPRESENTS FOS FEMINISTA FUND'S INVESTMENT INTEREST IN CORPORATIONS AND LIMITED PARTNERSHIPS THAT ARE LEGALLY DOMICILED IN FOREIGN COUNTRIES. FOS FEMINISTA FUND'S INTERESTS AND TRANSACTIONS MAY NOT HAVE MET THE FILING THRESHOLDS REQUIRED FOR THE FILING OF THE FORMS REFERENCED IN PART IV OF SCHEDULE F. REFERENCED IN PART IV OF SCHEDULE F. true IPPFWHR (DBA FOS FEMINISTA) 125 MAIDEN LANE NEW YORK NY 10038 131845455 501(c)(3) 929512 PROGRAM SUPPORT 1 0 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 367338 0 0 0 270 0 49322 0 47766 0 464696 0 0 CHRISTINE GARRISON ROSARIO TREASURER 0 239631 0 0 0 270 0 34936 0 46382 0 321219 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, LINE 6: INTERNATIONAL PLANNED PARENTHOOD FEDERATION WESTERN HEMISPHERE REGION, DBA FOS FEMINISTA ("FOS FEMINISTA"), IS THE SOLE MEMBER OF FOS FEMINISTA FUND. FOS FEMINISTA IS A NOT-FOR-PROFIT CORPORATION AND OPERATED EXCLUSIVELY AS A PUBLIC CHARITY WITHIN THE MEANING OF SECTION 501(C)(3) OF THE CODE. 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. INNOVA HEALTH SUPPLIES SA BUILDING 1001 CLAYTON PANAMA CITY PM SALES PM IPPFWHR C corp 3406860 3622544 0.00000 false false true false false false false false false false false false false false false false false false false false