2024-09-19T14:52:18-05:00 2023-12-31 390974031 WEGNER CPAS LLP 2921 LANDMARK PL STE 300 MADISON WI 537134236 990 2023-01-01 882709953 CHILDREN OF HEROES OF UKRAINE FOUNDATION CHIL 3025920792 514 N WASHINGTON STREET DENVER CO 80203 DANILO YAKUB PRESIDENT 3025920792 2024-09-19 1 0 TIM SEIDEL CPA P01284559 6082744020 2024-09-19 2023 2024-08-08 14:25:15Z TETIANA NOVYTSKA 514 N WASHINGTON STREET DENVER CO 80203 4382792 0 X CHILDRENHEROES.ORG X 2022 DE TO CARRY OUT CHARITABLE ACTIVITIES IN THE INTERESTS OF SOCIETY AND CERTAIN CATEGORIES OF PERSONS, TO PROVIDE CHARITABLE ASSISTANCE AND SOCIAL SUPPORT TO CHILDREN AND THEIR FAMILIES, INCLUDING CHILDREN LEFT WITHOUT PARENTS DURING THE RUSSIAN MILITARY AGGRESSION AGAINST UKRAINE. THE FUND IS FOCUSED ON LONG-TERM ACTIVITIES UNTIL CHILDREN REACH ADULTHOOD. 11 11 4 16 0 0 550217 4382792 0 0 0 0 0 0 550217 4382792 20000 3038777 0 0 11500 251537 0 0 613726 120406 629697 151906 3920011 398311 462781 478619 855299 79472 23113 399147 832186 X TO CARRY OUT CHARITABLE ACTIVITIES IN THE INTERESTS OF SOCIETY AND CERTAIN CATEGORIES OF PERSONS, TO PROVIDE CHARITABLE ASSISTANCE AND SOCIAL SUPPORT TO CHILDREN AND THEIR FAMILIES, INCLUDING CHILDREN LEFT WITHOUT PARENTS DURING THE RUSSIAN MILITARY AGGRESSION AGAINST UKRAINE. THE FUND IS FOCUSED ON LONG-TERM ACTIVITIES UNTIL CHILDREN REACH ADULTHOOD. 0 0 3040770 3038777 0 CHILDREN OF HEROES WAS FOUNDED TO HELP THE COUNTLESS NUMBER OF UKRAINIAN CHILDREN WHO HAVE SUFFERED THE ULTIMATE TRAGEDY: THE LOSS OF A PARENT, OR PARENTS, DURING THE ONGOING WAR. THE FUND PROVIDES THE CHILDREN AND THEIR FAMILIES WITH COMPREHENSIVE ASSISTANCE, LED BY OUR TEAM OF FAMILY HELPERS. OUR ASSISTANCE PROGRAMS ARE FUNDED BY OUR PARTNERS AND DONORS.WE BELIEVE THE CHILDREN OF HEROES, THOSE WHO HAVE FOUGHT BRAVELY FOR A FREE AND PROSPEROUS UKRAINE, ARE ALSO HEROES THEMSELVES AND DESERVE CARE AND ONGOING SUPPORT TO HELP THEM ACHIEVE A BRIGHTER FUTURE.ALL OF OUR INITIATIVES ARE DEDICATED TO IMPROVING THE WELL-BEING OF CHILDREN WHO HAVE SUFFERED FROM THE EFFECTS OF THE WAR AND YOUR GIFT DIRECTLY HELPS EACH CHILD SUPPORTED BY THE FUND UNTIL HE OR SHE REACHES ADULTHOOD. HOUSING - A TARGETED PROJECT TO REBUILD HOUSING FOR CHILDREN WHO LOST THEIR PARENTS AND HOMES DUE TO HOSTILITIES AND COMBAT. THIS PROGRAM PRIORITIZES BUILDINGS THAT NEED TO BE REPAIRED AND RAPIDLY RESTORED. YOUR SUPPORT WILL REDUCE THE ENORMOUS FINANCIAL BURDEN ON THE FAMILIES AND CAREGIVERS AND PSYCHOLOGICALLY SUPPORT THE CHILDREN AS THEY WILL BE ABLE TO RETURN TO THEIR HOMES, WHICH WILL BE RESTORED TO THEIR PRE-WAR STATE. IN ADDITION, IT WILL HELP WITH SOCIALIZATION EFFORTS AS THE CHILDREN WILL RETURN TO THEIR ROOTS AND COMMUNITIES.EDUCATION - HUNDREDS OF CHILDREN UNDER THE CARE OF THE FOUNDATION HAVE ALREADY JOINED OUR EDUCATIONAL PROGRAMS. THEY ATTEND ENGLISH COURSES, PRESCHOOL TRAINING AND PROFESSIONAL AND CREATIVE CLUBS. IN ADDITION TO THE COURSES, CHILDREN RECEIVE THE NECESSARY TECHNICAL MEANS: LAPTOPS, TABLETS, STATIONERY, BACKPACKS, SPORTSWEAR, ETC. TO RECEIVE AN EDUCATION. THEY SUCCESSFULLY CONTINUE THEIR PRIMARY SCHOOL EDUCATION IN ONLINE AND OFFLINE FORMATS. LEARNING IS INTEGRAL TO SUSTAINABLE PSYCHOLOGICAL DEVELOPMENT, A HAPPY CHILDHOOD AND SELF-CONFIDENCE. MANY CHILDREN HAVE BEEN EVACUATED TO OTHER COUNTRIES, SO THEIR KNOWLEDGE OF ENGLISH AFFECTS HELPS THEM ADAPT TO THEIR NEW SURROUNDINGS AND COMMUNICATE WITH THEIR NEW PEERS AND COMMUNITIES.HEALTH - THOUSANDS OF UKRAINIAN CHILDREN HAVE SUFFERED PSYCHOLOGICAL AND PHYSIOLOGICAL TRAUMA DUE TO THE WAR. FOR THOSE WHO HAVE SURVIVED, THEY MAY NEVER FULLY HEAL. THROUGH THE IMPLEMENTATION OF THIS PROJECT, THE FOUNDATION CAN PROVIDE CHILDREN WITH IMMEDIATE PSYCHOLOGICAL REHABILITATION TO HELP DEVELOP COPING STRATEGIES AFTER LOSING THEIR LOVED ONES. IN ADDITION, THE CHILDREN IN OUR CARE RECEIVE MEDICAL SUPPORT, THAT SPECIFICALLY TAKES THEIR MEDICAL NEEDS INTO CONSIDERATION, UNTIL THEY REACH ADULTHOOD.BASIC NEEDS - THIS PROGRAM PROVIDES THE CHILDREN UNDER OUR CARE WITH THE MANY EVERYDAY NECESSITIES THEY WILL NEED: BABY FOOD, WARM AND SEASONALLY-APPROPRIATE CLOTHING AND SHOES, DIAPERS, STROLLERS AND MORE. 3040770 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 4 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CO AL AR CA FL GA HI IL KS KY MD MA MI MN MS NH NJ NM NY NC ND OR PA RI SC TN UT VA WV WI X WEGNER CPAS 6082744020 2921 LANDMARK PLACE STE 300 MADISON WI 53713 DANILO YAKUB PRESIDENT 10.00 X X 0 0 0 IGOR PETROV SECRETARY & TREASURER 3.00 X X 0 0 0 MARK IWASHKO CHAIRMAN 2.00 X X 0 0 0 DANIYIL PASKO DIRECTOR 2.00 X 0 0 0 ROMAN DUBCZAK DIRECTOR 2.00 X 0 0 0 ALAN EPSTEIN DIRECTOR 2.00 X 0 0 0 BORYS GUDZIAK DIRECTOR 2.00 X 0 0 0 ROBERTA BRZEZINSKI DIRECTOR 2.00 X 0 0 0 MADELEINE SCHACHTER DIRECTOR 2.00 X 0 0 0 KATHY NALYWAJKO DIRECTOR 2.00 X 0 0 0 NATALIE DERZKO DIRECTOR 2.00 X 0 0 0 MARCUS BRICE ESPINO CEO (THRU OCTOBER) 40.00 X 68083 0 0 TETIANA NOVYTSKA CEO (FROM OCTOBER) 40.00 X 46910 0 0 114993 0 0 0 0 0 0 DENTONS US LLP 233 S WACKER DRIVE STE 5900 CHICAGO IL 60606 LEGAL SERVICES 129343 1 4382792 4382792 4382792 0 0 0 3038777 3038777 114993 46910 68083 126184 126184 10360 10360 95687 95687 47953 47953 37188 37188 345809 345809 29222 1993 11572 15657 25616 25616 589 589 FUNDRAISING & DEVELOPME 47633 47633 3920011 3040770 265515 613726 477871 815429 0 28108 748 11762 478619 855299 79472 23113 79472 23113 X 399147 823226 0 8960 399147 832186 478619 855299 X 462781 -29742 X 0 1 X 1 0 X 550217 4382792 4933009 550217 4382792 4933009 3356678 1576331 4933009 X SCHEDULE A, PART II, 2022 COLUMN: THE 2022 COLUMN ON SCHEDULE A, PART II REPRESENTS THE SHORT TAX YEAR BEGINNING JUNE 2, 2022 AND ENDING DECEMBER 31, 2022. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 4382792 0 4382792 0 4382792 3920011 0 3920011 0 3920011 1 RUSSIA AND NEIGHBORING STATES - ARMENIA, AZERBIJAN, BELARUS, 0 1 PROGRAM GRANTS TO RECIPIENTS 3038777 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 5 FUNDRAISING INDEPENDENT CONTRACTOR PAYMENTS 124926 RUSSIA AND NEIGHBORING STATES - ARMENIA, AZERBIJAN, BELARUS, 0 3 MANAGEMENT AND GENERAL INDEPENDENT CONTRACTOR PAYMENTS 57314 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 5 MANAGEMENT INDEPENDENT CONTRACTOR PAYMENTS 46703 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 6 FUNDRAISING INDEPENDENT CONTRACTOR PAYMENTS 84584 SOUTH ASIA 0 1 FUNDRAISING INDEPENDENT CONTRACTOR PAYMENTS 4764 NORTH AMERICA 0 1 FUNDRAISING INDEPENDENT CONTRACTOR PAYMENTS 12250 RUSSIA AND NEIGHBORING STATES 0 1 FUNDRAISING INDEPENDENT CONTRACTOR PAYMENTS 7347 0 23 0 0 0 23 3376665 0 3376665 RUSSIA AND NEIGHBORING STATES - ARMENIA, AZERBIJAN, BELARUS, PROVIDE FUNDING FOR PROGRAM "WARMTH FOR CHILDREN AND COVER OPERATIONAL AND ADMINISTRATIVE EXPENSES. 3038777 WIRE TRANSFER 0 1 0 0 0 0 0 0 0 PART I, LINE 2: THE PROCEDURE OF MONITORING FOUNDATION'S GRANTS TO ENSURE THAT THE GRANTS AND OTHER ASSISTANCE PROVIDED TO OTHER ORGANIZATIONS AND/OR INDIVIDUALS ARE USED FOR PROPER PURPOSES OR ARE NOT OTHERWISE DIVERTED FROM THE INTENDED USE ARE PRESCRIBED SEPARATELY AT EACH GRANT CONTRACT CONCLUDED. THE USUAL PROCEDURE IS THE FOLLOWING: 1)THE FINANCIAL REPORT - THAT SHALL BE A PREPARED FINANCIAL REPORT FOR THE IMPLEMENTATION OF THE DISBURSEMENTS INCLUDING: ALL COSTS CHARGED TO THE PROJECT SHOULD BE EVIDENCED BY THE APPROPRIATE SUPPORTING DOCUMENTS. PAYMENT AND DELIVERY OF GOODS TO GRANTEE SHALL BE CONFIRMED BY APPROPRIATE SUPPORTING DOCUMENT AND EVIDENCE. A SCANNED COPY OF THE SUPPORTING DOCUMENTS FOR EACH COST ITEM MUST BE PREPARED FOR THE FINANCIAL STATEMENT AND PRESENTED TO GRANTOR TOGETHER WITH THE COST SUMMARY TABLE. EXPENDITURE CAN ONLY BE VERIFIED AND ACCOUNTED FOR THE PROJECT WITH RECEIPTS, INVOICES ISSUED FOR GRANTEE OR BANK CONFIRMATION OF SENDING BY THE GRANTEE THE FINANCIAL AID TO THE FINAL BENEFICIARY'S BANK ACCOUNT. IN CASE THE GRANTEE PROVIDES MULTIPLE FINANCIAL AIDS TO THE FINAL BENEFICIARY, THE GRANT MAY ACCEPT THE ACCUMULATIVE REPORT ISSUED BY THE GRANTEE WITH AN INDICATION OF THE TOTAL NUMBER OF THE FINAL BENEFICIARIES WHO RECEIVED THE FINANCIAL AID FROM THE GRANTEE UNDER THE GRANT AND THE TOTAL AMOUNT OF THE FINANCIAL AID PROVIDED. IN CASE OF NECESSITY AND UNDER THE REQUEST OF THE GRANTOR THE GRANTEE SHOULD PROVIDE BANK CONFIRMATION OF SENDING THE FINANCIAL AID TO EACH FINAL BENEFICIARY'S BANK ACCOUNT. IT IS ALSO SET THE PROCUREMENT POLICY TO BE FOLLOWED FOR PROCUREMENT EXCEEDING GROSS USD 2,000 VALUE. 2)COMPLETION REPORT - THE GRANTEE SHOULD ALSO PROVIDE THE COMPLETION REPORT PROVING THE USE OF THE GRANT. IN THIS REPORT IT'S PRESCRIBED GENERAL REPORTING ON RESULTS OF THE PROJECT THAT GRANT WAS PROVIDED, ITS EFFECT, SECURITY ISSUES AS WELL AS INFORMATION ABOUT THE PHOTOS WHICH TESTIFY THE ACHIEVEMENT OF THE PROGRAM/PROJECT OBJECTIVES. PART I, LINE 3: THE ORGANIZATION USES THE ACCRUAL ACCOUNTING METHOD TO ACCOUNT FOR EXPENDITURES. FORM 990, PART VI, SECTION A, LINE 6 THE FOUNDATION SHALL HAVE ONE OR MORE MEMBERS WHOSE SOLE OBLIGATION SHALL BE THE ELECTION AND REMOVAL OF THE PERSONS WHO COMPRISE THE GOVERNING BOARD OF THE FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS SHALL ELECT AND REMOVE THE PERSONS WHO COMPRISE THE GOVERNING BOARD OF THE FOUNDATION. FORM 990, PART VI, SECTION B, LINE 11B THE PREPARED FORM 990 IS REVIEWED AND APPROVED BY THE MEMBERS OF THE GOVERNING BODY BEFORE THE RETURN IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED AT LEAST ANNUALLY BY THE DIRECTORS. ALL DIRECTORS AND OFFICERS ARE REQUIRED TO COMPLETE AND SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY. A DIRECTOR OR OFFICER WITH A CONFLICT OF INTEREST IS PROHIBITED FROM PARTICIPATING IN DELIBERATIONS AND DECISIONS REGARDING THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15A THE INDEPENDENT MEMBERSHIP OF THE BOARD OF DIRECTORS ANNUALLY CONDUCTS A PERFORMANCE REVIEW OF THE CEO. THE CEO'S COMPENSATION IS REVIEWED AND COMPARED TO PUBLIC INFORMATION ABOUT COMPENSATION IN POSITIONS AT SIMILAR ORGANIZATIONS. THE BOARD APPROVES COMPENSATION FOR THE CEO WITH AN OFFICIAL VOTE WITH DISCUSSION AND RESULTS RECORDED IN MEETING MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: GAIN ON FOREIGN CURRENCY EXCHANGE -29,742.