2024-09-18T10:06:07-05:00 2022-12-31 111986323 MARCUM LLP 1899 L STREET NW 850 WASHINGTON DC 20036 990 2022-01-01 834060943 CHANGEX UNITED STATES INC CHAN 4152686015 THE VILLAGE WORKS 769 CENTRE ST BOSTON MA 02130 PAUL O'HARA CHAIR AND CEO 4152686015 2024-09-18 1 0 FRANK H SMITH P00639053 2022274000 2024-09-18 2022 2024-08-08 14:25:15Z X PAUL O'HARA THE VILLAGE WORKS 769 CENTRE ST BOSTON MA 02130 640220 0 X HTTPS://WWW.CHANGEX.ORG/US X 2019 DE TO PROGRESS THE WORLD FORWARD BY MAKING PROVEN INNOVATIONS & GRANT FINANCE ACCESSIBLE TO EVERYONE. 3 2 2 2 0 0 325032 640220 0 0 0 0 0 0 325032 640220 300647 273545 0 75335 43997 126665 0 0 0 73601 184513 418245 660058 -93213 -19838 59463 903044 90751 952780 -31288 -49736 CHANGEX IS PARTNERING WITH CHANGEMAKERS, SOCIAL INNOVATORS AND FUNDERS TO ADVANCE AND ACCELERATE THEIR IMPACT ON THE WORLD'S MOST PRESSING SOCIAL AND ENVIRONMENTAL CHALLENGES WITH THE GOAL OF IMPACTING ONE BILLION PEOPLE BY 2030. 0 0 564031 273545 SUPPORTING AND FUNDING LOCAL ORGANISATION TO START COMMUNITY PROJECTS ACROSS THE AREAS OF HEALTH, ENVIRONMENT, EDUCATION AND INCLUSION, IN THE US (DES MOINES, CHICAGO, ARIZONA, SAN ANTONIO, LOUDOUN COUNTY, SOUTHERN VIRGINIA, GRANT COUNTY), AND ALSO IN THE UK, AND MEXICO, AND INDIA. 564031 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 2 1 0 0 0 0 0 0 0 0 0 0 0 0 X 3 2 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 X KATIE SMITH 4152686015 THE VILLAGE WORKS 769 CENTRE ST BOSTON MA 02130 PAUL O'HARA CHAIR & CEO 6.00 40.00 X X 0 212583 0 JILL VIALET DIRECTOR 1.00 0.50 X 0 0 0 FAYE WALSH DROUILLARD DIRECTOR 1.00 0.50 X 0 0 0 KATIE SMITH TREASURER & CFO 1.00 40.00 X 0 89642 0 NIAMH MCKENNA HEAD OF IMPACT 40.00 X 75335 0 0 LEAH CAUDELL-FEAGAN STRATEGIC OPERATIONS LEAD 40.00 X 109052 0 0 184387 302225 0 1 0 1 0 0 257675 382545 640220 640220 0 0 0 X 191775 191775 81770 81770 75335 75335 109051 109051 17614 17614 10758 10758 77791 77791 13682 10695 2987 47111 47111 2626 2626 6311 6311 CURRENCY EXCHANGE LOSS 26234 26234 660058 564031 96027 0 58353 76538 257675 1602 534 1110 1068 0 567763 59463 903044 9164 36380 641455 5479 76108 274945 90751 952780 X -31288 -49736 -31288 -49736 59463 903044 -19838 1390 0 X 0 0 0 X X 1 CHANGEX INTERNATIONAL 000000000 7 1 0 0 1 0 0 1 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 PART IV, SECTION A LINE 4C CHANGEX INTERNATIONAL IS AN IRISH TAX-EXEMPT ENTITY. ITS EXEMPT PURPOSE IS: (A) SOURCING AND PACKAGING THE BEST IDEAS IN FIELDS, INCLUDING, BUT NOT LIMITED TO, EDUCATION, HEALTHCARE, ENVIRONMENTAL PROTECTION, INCLUSION, AND CIVIC PARTICIPATION; (B) INSPIRING, RECRUITING AND SUPPORTING LEADERS TO REPLICATE THESE IDEAS IN LOCAL COMMUNITIES ACROSS THE WORLD; AND (C) SUPPORTING PHILANTHROPIC FUNDERS TO ACHIEVE IMPACT IN COMMUNITIES WHILE FINANCING THE LOCAL TEAMS AND SOCIAL INNOVATORS BEHIND THE IDEAS. THIS EXEMPT PURPOSE FITS AN ORGANIZATION DESCRIBED UNDER SECTION 509(A)(2) AND CHANGEX INTERNATIONAL COULD QUALIFY AS A TAX-EXEMPT ENTITY IN THE U.S. PART IV, SECTION A LINE 2 CHANGEX INTERNATIONAL, IS AN IRISH TAX-EXEMPT ENTITY WHICH IS AN ORGANIZATION DESCRIBED IN CODE SECTION 509(A)(2). IT IS REGISTERED WITH AND REPORTS ANNUALLY TO THE CHARITY REGULATOR, IRELAND'S NATIONAL STATUTORY REGULATOR FOR CHARITABLE ORGANISATIONS. CHANGEX INTERNATIONAL HAS PREVIOUSLY SATISFACTORILY PASSED AN INDEPENDENT EQUIVALENCY DETERMINATION REVIEW BY CAF AMERICA. CONSTITUTION OF THE SUPPORTED ORGANISATION, DRAW PARTICULAR ATTENTION TO THE FOLLOWING CLAUSES WHICH ARE IN LINE WITH AN ORGANIZATION DESCRIBED IN SECTION 509(A)(2): - 4.44.1 THE COMPANY SHALL NOT PARTICIPATE IN, OR OTHERWISE INTERVENE IN (INCLUDING THE PUBLISHING OR DISTRIBUTING OF STATEMENTS), ANY POLITICAL CAMPAIGN ON BEHALF OF (OR IN OPPOSITION TO) ANY CANDIDATE FOR PUBLIC OFFICE. - 4.44.2 NO MORE THAN 10 % OF THE ORGANIZATION'S EXPENDITURES SHALL BE FOR ACTIVITIES THAT ARE DEFINED AS LOBBYING UNDER U.S. INTERNAL REVENUE CODE SECTIONS 501(H) AND 4911 AND THEIR ASSOCIATED REGULATIONS. SPECIFICALLY, LOBBYING MEANS ATTEMPTS TO INFLUENCE LEGISLATION THROUGH (A) DIRECT COMMUNICATIONS WITH ANY MEMBER OR STAFF OR A LEGISLATIVE BODY OR ANY GOVERNMENTAL OFFICIAL WHO MAY PARTICIPATE IN THE FORMULATION OF LEGISLATION; OR (B) COMMUNICATIONS WITH THE PUBLIC THAT REFER TO AND REFLECT A VIEW ON A SPECIFIC LEGISLATIVE PROPOSAL AND (I) URGE THEM TO CONTACT MEMBERS OR STAFF OF A LEGISLATIVE BODY OR ANY GOVERNMENTAL OFFICIAL WHO MAY PARTICIPATE IN THE FORMULATION OF LEGISLATION, (II) PROVIDE CONTACT INFORMATION FOR OR A MECHANISM TO CONTACT SUCH PEOPLE, OR (III) IDENTIFY SPECIFIC LEGISLATORS AS BEING UNDECIDED OR OPPOSED TO THE ORGANIZATION'S POSITION ON LEGISLATION, THE REPRESENTATIVE OF THE COMMUNICATION'S RECIPIENT, OR A MEMBER OF A COMMITTEE THAT WILL VOTE ON THE LEGISLATION. - 6 IF UPON THE WINDING UP OR DISSOLUTION OF THE COMPANY THERE REMAINS, AFTER THE SATISFACTION OF ALL ITS DEBTS AND LIABILITIES, ANY PROPERTY WHATSOEVER, IT SHALL NOT BE PAID TO OR DISTRIBUTED AMONG THE MEMBERS OF THE COMPANY. INSTEAD, SUCH PROPERTY SHALL BE GIVEN OR TRANSFERRED TO SOME OTHER COMPANY OR COMPANIES (BEING A CHARITABLE INSTITUTION OR INSTITUTIONS) HAVING MAIN OBJECTS SIMILAR TO THE MAIN OBJECTS OF THE COMPANY. SCHEDULE A, PART IV, SECTION A, LINE 3C: CHANGEX USA DID NOT PROVIDE ANY SUPPORT TO CHANGEX INTERNATIONAL FOR THE YEAR ENDED DECEMBER 31, 2022. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1602 534 1068 1068 DUE FROM AFFILIATE 567763 567763 DUE TO CHANGEX INTL 118678 FORWARD FUNDED GRANTS 156267 274945 0 SOUTH AMERICA 0 4 PROGRAM SERVICES PLATFORM ENGINEERING AND COMMUNITY SUPPORT 77791 0 4 0 0 0 4 77791 0 77791 0 0 0 0 0 0 PART I, LINE 3: CHANGEX USA REPORTED THE EXPENDITURES BASED ON THE ACCOUNTING METHOD USED IN ITS FINANCIAL STATEMENTS WHICH IS ON ACCRUAL BASIS. PART III ACCOUNTING METHOD: 1 COMMUNITY DEVELOPMENT ASSOCIATION PO BOX 229 BOARDMAN OR 97818 931270846 501(C)(3) 14000 0 MORROW COUNTY HERITAGE TRAIL INTERPRETIVE PANELS AND FAMILIES FIRST CHILD CARE HEPPNER DAY CARE INC 330 GALE STREET HEPPNER OR 97836 930939895 501(C)(3) 10000 0 SUMMER STEAM, ART & NATURE CAMPS SWEET POTATO'S CLOSET 167 E MAIN ST HERMISTON OR 97838 851840310 501(C)(3) 10000 0 FREE CLOSET FOR FOSTER FAMILIES OREGON TRAIL LIBRARY DISTRICT 200 S MAIN ST BOARDMAN OR 97818 931095572 114 10000 0 COOKERY CLASS AT THE LIBRARY L-APS INC PO BOX 673 IRRIGON OR 97844 863962777 501(C)(3) 7250 0 MOBILE THIFT/COMMUNITY FRIDGE PENDLETON PARKS AND RECREATION 865 TUTUILLA RD PENDLETON OR 97801 936002232 114 7000 0 PENDLETON'S LOW INCOME SCHOLARSHIP FUNDS HORIZON PROJECT 608 RUSSELL STREET MILTONFREEWATER OR 97862 930683413 501(C)(3) 7000 0 WORKFORCE DEVELOPMENT FOR ADULTS LIVING WITH DEVELOPMENTAL DISABILITIES KNIGHTS OF COLUMBUS 565 W HERMISTON AVE HERMISTON OR 97838 237544781 501(C)(8) 7000 0 SOUP KITCHEN DISHWASHER PENDLETON CHILDREN'S CENTER 510 SW 10TH ST PENDLETON OR 97801 264441142 501(C)(3) 7000 0 CHILD CARE CENTER CAPITAL CAMPAIGN STANFIELD PUBLIC LIBRARY 180 W COE AVE STANFIELD OR 97875 936002259 114 7000 0 INCLUSIVE FAMILY STORYTIME OREGON STATE UNIVERSITY 1500 SW JEFFERSON ST CORVALLIS OR 973318655 611730890 114 7000 0 SOUTH MORROW COUNTY FARM CRAWL HEPPNER COMMUNITY FOUNDATION 106 E MAY ST HEPPNER OR 97836 831112190 501(C)(3) 7000 0 COMMUNITY DEVELOPMENT HUB- GAZETTE PROJECT NEIFFER RANCH 64466 CLARKS CANYON RD LEXINGTON OR 97839 814308317 6000 0 COMPOST PROJECT SAGE GARDEN PRESCHOOL LLC 233 N MAIN ST HEPPNER OR 97836 861866098 6000 0 STEAM SUMMER WITH SAGE GARDEN OREGON TRAIL LIBRARY DISTRICT 200 S MAIN ST BOARDMAN OR 97818 861866098 114 6000 0 STEAM SUMMER WITH SAGE GARDEN PENDLETON PUBLIC LIBRARY 502 SW DORION AVE PENDLETON OR 97801 936002232 114 5600 0 READ THE RIVER WALK 14 3 GENERAL GRANTS 35 81770 PART I, LINE 2: CHANGEX US MAKES CERTAIN GRANTS TO ORGANIZATIONS TO FURTHER ITS EXEMPT PURPOSE. THESE GRANTS ARE SMALL GRANTS FOCUSED ON SUPPORTING LOCAL ORGANIZATIONS IN CHANGEMAKING ACTIVITIES WITHIN THEIR COMMUNITIES. CHANGEX US HAS WRITTEN AGREEMENTS OUTLINING GUIDELINES AND TERMS AND CONDITIONS OF EACH GRANT THAT EACH ORGANIZATION MUST AGREE TO AHEAD OF RECEIVING ANY GRANT FUNDS. THE TERMS AND CONDITIONS INCLUDE MECHANISMS FOR CHANGEX US TO WITHHOLD OR RECOVER GRANT FUNDS IN CERTAIN CIRCUMSTANCES. 0 0 0 0 0 0 0 0 0 PAUL O'HARA CHAIR & CEO 0 212583 0 0 0 0 0 0 0 0 0 212583 0 0 PART I, LINE 3 CHANGEX USA DOES NOT COMPENSATE CEO. CEO IS COMPENSATED BY CHANGEX INTERNATIONAL, A RELATED NON-PROFIT ORGANIZATION, WHERE THE BOARD OF DIRECTORS SERVES AS THE COMPENSATION COMMITTEE - THEY IMPLEMENT A REMUNERATION POLICY AND CARRY OUT ANNUAL COMPENSATION REVIEWS FOR OFFICERS AS WELL AS ALL STAFF. COMPENSATION IS BENCHMARKED AGAINST SIMILAR ORGANISATIONS AND WITH PEOPLE SERVING AT A SIMILAR CAPACITY. FORM 990, PART VI, SECTION B, LINE 11B THE CHAIR OF THE BOARD WILL REVIEW THE FORM 990 PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST IS A CONSISTENT AGENDA ITEM AT BOARD MEETINGS. ANY INTERESTED PARTY IS GIVEN THE OPPORTUNITY TO DISCLOSE ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST. ANY VOTING OR DECISION-MAKING IN RELATION TO THIS POSSIBLE CONFLICT OF INTEREST EXCLUDES THE INTERESTED PARTY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTANTS: PROGRAM SERVICE EXPENSES 77,791. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 77,791. CHANGEX INTERNATIONAL THE CHQ BUILDING CUSTOM HOUSE QUAY DUBLIN EI SUPPORT AND FUND SOCIAL INNOVATIONS EI 501(C)(3) LINE 7 N/A 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0