2024-05-14T14:14:52-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 833 W LINCOLN HWY STE 210W SCHERERVILLE IN 46375 990 2022-07-01 651229309 FRIENDS OF THE ORPHANS D/B/A NPH-USA FRIE 3123867499 20 NORTH WACKER DRIVE 4000 CHICAGO IL 60606 JOHN DEINHART PRESIDENT & CEO 3123867499 2024-05-14 1 JOHN DEINHART 999009999 1 MONICA G JOHNSON P01325376 2198647300 2024-05-14 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X JOHN DEINHART 20 NORTH WACKER DRIVE 4000 CHICAGO IL 60606 20519415 0 X NPHUSA.ORG X 2004 IL WE ARE DEDICATED TO TRANSFORMING THE LIVES OF ORPHANED, ABANDONED AND DISADVANTAGED CHILDREN. 14 14 38 650 0 0 18291381 19511450 0 0 13710 143201 381867 226298 18686958 19880949 12357367 12240545 0 0 2986973 3566628 0 0 2680104 1950372 2450546 17294712 18257719 1392246 1623230 11866431 15318416 2718545 4458584 9147886 10859832 SEE SCHEDULE O 0 0 13748926 12240545 THE ORGANIZATION IS DEDICATED TO THE MISSION OF IMPROVING THE LIVES OF ORPHANED, ABANDONED AND DISADVANTAGED CHILDREN IN NINE LATIN AMERICAN AND CARIBBEAN COUNTRIES THROUGH SUPPORT OF NUESTROS PEQUENOS HERMANOS INTERNATIONAL, A.C. (NPHI) AND INCREASING PUBLIC AWARENESS OF THEIR PLIGHT. 13748926 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 60 0 1 38 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 AK AL AZ AR CA CO CT DC FL GA HI IL KS KY ME MD MA MI MN MS NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI DE LA X X X CHRISTIAN DELGADO 3123867499 20 NORTH WACKER DRIVE SUITE 4000 CHICAGO IL 60606 KELLY MCNAMARA CORLEY BOARD CHAIR 2.00 X X 0 0 0 JOHN DUFFEY VICE CHAIR 2.00 X X 0 0 0 MARTHA FOGLER SECRETARY 2.00 X X 0 0 0 MIKE MEYER TREASURER 2.00 X X 0 0 0 LEE HUNTSMAN DIRECTOR 2.00 X 0 0 0 MIGUEL VENEGAS DIRECTOR 2.00 2.00 X 0 0 0 KARIN-JOYCE KJ TJON DIRECTOR 2.00 X 0 0 0 PAT MCCORMICK DIRECTOR 2.00 X 0 0 0 REGINA MUSECH DIRECTOR 2.00 X 0 0 0 CHRIS HEIM DIRECTOR 2.00 X 0 0 0 CINDY SHINSKY DIRECTOR 2.00 X 0 0 0 JEFF STEVENS DIRECTOR 2.00 X 0 0 0 CASEY GUEVARA-LEHKER DIRECTOR 2.00 X 0 0 0 LIZ PRIOR DIRECTOR 2.00 X 0 0 0 JOHN DEINHART PRESIDENT & CEO 40.00 2.00 X 233063 0 12824 CHRISTIAN DELGADO CFO & COO 40.00 2.00 X 219100 0 12658 JILL A MCDONOUGH VP OF DONOR ENGAGEMENT & STRATEGY 40.00 X 127500 0 9172 XAVIER WALKER VP OF DONOR RELATIONS 40.00 X 137500 0 6466 STEPHANIE POMMIER VP OF DONOR RELATIONS 40.00 X 132500 0 5117 CHUCK ALLWORTH DIRECTOR OF PLANNED GIVING 40.00 X 119235 0 5603 JENNIFER RAYNO VP OF DONOR RELATIONS 40.00 X 132500 0 6461 1101398 0 58301 7 0 1 0 0 2151441 942000 16418009 19511450 141094 141094 49364 47257 2107 2107 2107 694856 2151441 591209 103647 103647 MISCELLANEOUS INCOME 561000 122651 122651 122651 19880949 0 0 369499 12240545 12240545 477646 240235 151351 86060 2607517 684381 533621 1389515 194061 54439 42455 97167 66135 19677 13454 33004 221269 78184 91475 51610 11027 11027 37926 37926 253425 27204 190221 36000 146160 146160 214354 16830 109402 88122 314154 91361 74918 147875 564634 252842 116110 195682 71828 71828 41484 41484 BANK AND CREDIT CARD FE 159068 11787 147281 LICENSES AND FEES 113790 113790 CULTIVATION 68254 68254 HOSPITALITY & MEALS 52606 20604 32002 401836 22624 185838 193374 18257719 13748926 1828689 2680104 8300293 11710606 622497 449113 100420 188976 955380 797684 125789 157696 2717432 2812025 11866431 15318416 2696074 3483616 203705 22471 771263 2718545 4458584 X 5801528 5801528 3346358 5058304 9147886 10859832 11866431 15318416 X 1623230 -203 88919 X X 0 0 0 X 18689782 18689596 23036542 18291381 19511450 98218751 18689782 18689596 23036542 18291381 19511450 98218751 6180715 92038036 48821 55854 10550 13710 143201 272136 10000 10100 16019 10034 122651 168804 98659691 0.93290 0.93060 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2018 AMOUNT: $ 10,000. 2019 AMOUNT: $ 10,100. 2020 AMOUNT: $ 16,019. 2021 AMOUNT: $ 10,034. 2022 AMOUNT: $ 122,651. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2543511 88918 2632429 3116950 -573439 2543511 2837781 279169 3116950 2478119 359662 2837781 2789126 -311007 2478119 1.00000 1 1 1 955380 797684 157696 157696 OTHER CURRENT ASSETS 29596 BENEFICIAL INTEREST IN PERPETUAL TRUST 2632429 BENEFICIAL INTEREST IN LAND TRUST 150000 2812025 DUE TO FATHER WASSON LEGACY ENDOWMENT, INC. #91-2005679 771263 771263 X PART V, LINE 4: THE ARIZONA IRREVOCABLE ENDOWMENT TRUST FUND WAS ESTABLISHED TO GENERATE INCOME FOR THE BENEFIT OF THE NUESTROS PEQUENOS HERMANOS (NPH) ORPHANAGE IN CUERNAVACA, MEXICO, AREAS SERVED BY NPH MEXICO, OR NEEDY CHILDREN IN OTHER AREAS OF THE WORLD. THE PROCTOR TRUST WAS ESTABLISHED TO GENERATE INCOME FOR THE ORGANIZATION'S PROGRAM SERVICES. PART X, LINE 2: THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM PAYING CORPORATE FEDERAL INCOME TAX UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE. IT HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER THE INTERNAL REVENUE CODE AND CHARITABLE CONTRIBUTIONS BY DONORS ARE TAX DEDUCTIBLE. THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS AND DETERMINED IT HAS NO UNCERTAIN TAX POSTIONS AT JUNE 30, 2023 AND JUNE 30, 2022. AK AR CA CO CT DC FL GA HI IL KS KY LA ME MD MA MI MN MS NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI MO GALA 1501070 970519 530551 298840 GOLF OUTING 409989 364814 45175 195418 55 935238 816108 119130 96951 2846297 2151441 694856 591209 591209 103647 1 NUESTROS PEQUENOS HERMANOS 8507 ASHGROVE PLANTATION CIRCLE VIENNA VA 22182 205905144 501(C)(3) 11519177 0 SUPPORT ORPHANED AND DISADVANTAGED CHILDREN FATHER WASSON LEGACY ENDOWMENT INC 20 NORTH WACKER DRIVE SUITE 4000 CHICAGO IL 60606 912005679 501(C)(3) 721368 0 SUPPORT ORPHANED AND DISADVANTAGED CHILDREN PART I, LINE 2: FRIENDS SUPPORTS THE ANNUAL OPERATING BUDGETS AND SPECIAL PROJECTS OF THE NINE HOMES WHICH OPERATE UNDER THE UMBRELLA OF NUESTROS PEQUENOS HERMANOS INTERNATIONAL (NPHI) AND ORGANIZED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. FRIENDS AND NPHI HAVE SIGNED AN AFFILIATION AGREEMENT WHICH FORMALIZES THEIR MUTUAL UNDERSTANDING AND COMMITMENT. IN ADDITION, OUR CFO SITS ON THE NPH FINANCE COMMITTEE AND REVIEWS THE PROPOSED BUDGETS AND MONTHLY RESULTS OF EACH HOME. THESE REVIEWS INCLUDE, IF REQUESTED, A DETAILED DESCRIPTION OF USES OF GRANT MONEY. NPH USA PROVIDES IN-KIND GOODS TO OTHER CHARITIES SUPPORTING VULNERABLE CHILDREN IN INSTANCES WHERE NPH USA IS OFFERED IN-KIND GOODS THAT CAN'T BE USED BY NPH PROGRAMS. X X X 0 0 0 0 0 0 0 0 0 JOHN DEINHART PRESIDENT & CEO 214500 0 18563 0 0 0 5000 0 7824 0 245887 0 0 0 CHRISTIAN DELGADO CFO & COO 209100 0 10000 0 0 0 5000 0 7658 0 231758 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE AUDIT COMMITTEE REVIEWS THE FORM 990 PER THE BOARD OF DIRECTORS' INSTRUCTION. SUBSEQUENT TO THIS REVIEW, THE FORM 990 IS SENT TO THE BOARD OF DIRECTORS AND MANAGEMENT. THE AUDIT COMMITEE RESPONDS TO THE BOARD OF DIRECTORS' QUESTIONS AND RESOLVE ALL ISSUES PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST DISCLOSURE FORMS ARE COMPLETED BY ALL BOARD MEMBERS ANNUALLY, AND ARE REVIEWED AND SIGNED BY THE BOARD CHAIR. CONFLICTS OF INTEREST DISCLOSURE FORMS ARE ALSO COMPLETED ANNUALLY BY MANAGEMENT STAFF AND REVIEWED AND SIGNED BY THE CEO. IT IS THE CONTINUING RESPONSIBILITY OF THE BOARD, OFFICERS, AND MANAGEMENT EMPLOYEES TO SCRUTINIZE THEIR TRANSACTIONS AND OUTSIDE BUSINESS INTERESTS AND RELATIONSHIPS FOR POTENTIAL CONFLICTS AND TO IMMEDIATELY MAKE SUCH DISCLOSURES AND UPDATE THEIR ANNUAL DISCLOSURES. AT THE BEGINNING OF EVERY BOARD MEETING, THE CHAIR ASKS MEMBERS TO DISCLOSE WHETHER THEY HAVE ANY CONFLICT OF INTEREST PERTINENT TO THE MEETING AGENDA. IF ANY ARE DISCLOSED, THE MEMBER IS EXCUSED SO THAT THE BOARD CAN DISCUSS AND DETERMINE WHETHER THE CONFLICT IS MATERIAL ENOUGH TO PRECLUDE THE BOARD MEMBER'S PARTICIPATION IN THE DISCUSSION AND/OR VOTE. TRANSACTIONS WITH PARTIES WITH WHOM A CONFLICTING INTEREST EXISTS MAY BE UNDERTAKEN ONLY IF ALL OF THE FOLLOWING ARE OBSERVED: 1. THE CONFLICTING INTEREST IS FULLY DISCLOSED AT THE MEETING, PRIOR TO THE DISCUSSION. 2. THE PERSON WITH THE CONFLICT OF INTEREST IS EXCLUDED FROM THE DISCUSSION AND APPROVAL OF SUCH TRANSACTION. 3. A COMPARATIVE BID OR COMPARABLE VALUATION EXISTS; AND 4. THE BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF HAS DETERMINED THAT THE TRANSACTION IS IN THE BEST INTEREST OF THE ORGANIZATION. DISCLOSURES OF CONFLICTS INVOLVING STAFF ARE MADE TO THE CEO (OR IF SHE OR HE IS THE ONE WITH THE CONFLICT, THEN TO THE BOARD CHAIR), WHO SHALL BRING THE MATTER TO THE ATTENTION OF THE BOARD CHAIR, (OR IF SHE OR HE IS THE ONE WITH THE CONFLICT, THEN TO THE BOARD VICE-CHAIR) WHO SHALL BRING THESE MATTERS TO THE BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF. THE BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF SHALL DETERMINE WHETHER A CONFLICT EXISTS AND IN THE CASE OF AN EXISTING CONFLICT, WHETHER THE CONTEMPLATED TRANSACTION MAY BE AUTHORIZED AS JUST, FAIR, AND REASONABLE TO FRIENDS OF THE ORPHANS. THE DECISION OF THE BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF ON THESE MATTERS WILL REST IN THEIR SOLE DISCRETION, AND THEIR CONCERN MUST BE THE WELFARE OF FRIENDS OF THE ORPHANS AND THE ADVANCEMENT OF ITS PURPOSE. FORM 990, PART VI, SECTION B, LINE 15A THE INDEPENDENT BOARD OF DIRECTORS IS RESPONSIBLE FOR APPROVING COMPENSATION OF THE CEO BASED ON A RECOMMENDATION BY THE HUMAN RESOURCE COMMITTEE (HR). HR COLLECTS COMPARATIVE DATA ANNUALLY TO DETERMINE REASONABLENESS. HR EVALUATES THE CEO'S COMPENSATION AND DEVELOPS CEO GOALS ANNUALLY AND EVALUATES PERFORMANCE ANNUALLY AND SEMIANNUALLY. THE BOARD OF DIRECTORS DOCUMENTS COMPENSATION APPROVAL IN WRITING. OTHER OFFICER SALARIES ARE DETERMINED BY THE CEO. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS NOR ITS CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC. THE ORGANIZATION'S FINANCIAL STATEMENTS ARE MADE AVAILABLE ONLINE AND THROUGH A PUBLIC FILING. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF PERPETUAL TRUST 88,919. FORM 990, PART XII, LINE 2C THE ORGANIZATION'S BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. AT THE TIME OF FILING THE 990, THE ORGANIZATION IS ENGAGED IN AN INDEPENDENT AUDIT AND WILL HAVE THE AUDITED FINANCIAL STATEMENTS AVAILABLE UPON COMPLETION. FATHER WASSON LEGACY ENDOWMENT INC 20 NORTH WACKER DRIVE SUITE 4000 CHICAGO IL 60606 912005679 SUPPORTING ORGANIZATION DE 501(C)(3) LINE 12A, I NPH-USA 0 FRIENDS OF THE ORPHANS IRREVOCABLE TRUST 134 N LASALLE STREET 500 CHICAGO IL 60602 INVESTMENT AZ NPH-USA T 66974 1905198 1.00000 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0