2025-10-14T16:21:39+00:00 2024-12-31 440160260 Forvis Mazars LLP 1201 Walnut Street Suite 1700 Kansas City MO 641062246 990 2024-01-01 208441651 Children International Community Organization CHIL 8169422000 2000 East Red Bridge Road Kansas City MO 64131 SUSANA ESHLEMAN PRESIDENT 2025-10-14 true Michael Engle P00482834 8162216300 2025-10-14 2024 2025-03-06 01:10:19Z DANIELLE MITCHELL 2000 East Red Bridge Road Kansas City MO 64131 497936 false X N/A X 2007 MO CHILDREN INTERNATIONAL COMMUNITY ORGANIZATION DEVELOPS, OWNS AND OPERATES LOCAL COMMUNITY CENTERS THROUGHOUT THE WORLD. CENTERS PROVIDE A SAFE HAVEN TO KIDS FROM DANGEROUS ENVIRONMENTS AND OFFER A VARIETY OF CRUCIAL BENEFITS ENABLING CHILDREN AND YOUTH TO BREAK FREE FROM POVERTY. 5 5 0 5 0 200000 0 0 0 332270 497936 0 0 532270 497936 37462 406247 0 0 0 0 0 0 208654 209943 246116 616190 286154 -118254 16973640 16817924 37462 0 16936178 16817924 CHILDREN INTERNATIONAL COMMUNITY ORGANIZATION (CICO) OWNS AND OPERATES LOCAL COMMUNITY CENTERS THAT PROVIDE A SAFE PLACE FOR KIDS AROUND THE WORLD TO ACCESS PROGRAMS FOCUSED ON HEALTH, EDUCATION, EMPOWERMENT AND EMPLOYMENT WHICH HELP PROVIDE A CLEAR PATH OUT OF POVERTY. false false 616190 406247 0 CHILDREN INTERNATIONAL COMMUNITY ORGANIZATION (CICO) BUILDS, RENOVATES, MANAGES AND OPERATES, WHERE ALLOWED BY LAW, CHILDREN INTERNATIONAL COMMUNITY CENTERS THAT SERVE KIDS AND FAMILIES LIVING IN POVERTY AROUND THE WORLD. EACH CHILDREN INTERNATIONAL COMMUNITY CENTER WORKS IN COORDINATION WITH A LOCAL SPONSORSHIP OPERATING AGENCY. COMMUNITY CENTERS ARE SAFE PLACES WHERE KIDS AND THEIR PARENTS CAN ESCAPE NEGATIVE INFLUENCES IN THEIR IMPOVERISHED COMMUNITIES, SUCH AS GANG RECRUITMENT, VIOLENCE AND DRUGS. WITH CARING STAFF AND VOLUNTEERS FROM THE LOCAL COMMUNITY, WHO SPEAK THE LANGUAGE AND UNDERSTAND THE CULTURE, CENTERS PROVIDE SPACES FOR VITAL SERVICES AND PROGRAMS FOR KIDS, YOUTH AND PARENTS. THESE COMMUNITY CENTERS ARE SYMBOLS OF CICO'S LONG-TERM COMMITMENT TO SERVING THE CHILDREN AND FAMILIES IN THESE COMMUNITIES. 616190 true false false false false false false false false false true false false false false false false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 0 false false false false false false false false false false false false X 5 5 true false false false true true true true false true false false true true true true true true false false false false X DANIELLE MITCHELL 8169422000 2000 EAST RED BRIDGE RD KANSAS CITY MO 64131 X DANIELLE MITCHELL CHAIRPERSON/DIRECTOR 1.0 0.0 X X 0 0 0 ERIC P MCCULLOUGH SECRETARY/DIRECTOR 1.0 0.0 X X 0 0 0 HERMELINDA GUARIN RESTREPO DIRECTOR 1.0 0.0 X 0 0 0 KARL HENESSY B RAFA DIRECTOR 1.0 0.0 X 0 0 0 PAOLA HIGUEROS DIRECTOR 1.0 0.0 X 0 0 0 M SUSANA ESHLEMAN PRESIDENT 1.0 0.0 X 0 0 0 0 0 0 0 false false false 0 0 0 0 0 0 0 497936 497936 0 0 0 0 0 0 0 0 0 0 497936 0 0 497936 406247 406247 0 0 0 0 209943 209943 0 0 0 0 616190 616190 0 0 10679016 10681657 0 0 0 0 7769985 1633718 6294624 6136267 0 0 0 0 16973640 16817924 37462 0 0 0 0 0 37462 0 X 16936178 16817924 16936178 16817924 16973640 16817924 -118254 0 X false false false X 3175000 1424826 4978 200000 0 4804804 0 0 3175000 1424826 4978 200000 0 4804804 0 4804804 44244 23842 25332 332270 497936 923624 0 0 0 0 0 0 0 5728428 0 0.83876 0.94227 X 911608 911608 6858377 1633718 5224659 6136267 true Central America and the Caribbean 0 0 Grantmaking 406247 0 0 0 0 0 0 406247 0 406247 Central America and the Caribbean CHILD/YOUTH 406247 EFT 1 0 false false false false false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds CHILDREN INTERNATIONAL COMMUNITY ORGANIZATION (CICO) PROVIDES VITAL SERVICES AND PROGRAMS, PRIMARILY THROUGH ITS COMMUNITY CENTERS, DESIGNED TO BUILD LIFE SKILLS TO HELP CHILDREN AND YOUTH BREAK THE CYCLE OF POVERTY. ALL SPONSORSHIP OPERATING AGENCIES (SOAS) FOLLOW GUIDANCE AS PRESCRIBED IN A FIELD MANUAL WRITTEN AND MAINTAINED BY CHILDREN INTERNATIONAL OUTLINING KEY PROCEDURES FROM CHILD SELECTION TO PROGRAM MONITORING. THE ACCOUNTING PORTION OF THIS MANUAL DESCRIBES THE PROCEDURES AND CONTROLS SURROUNDING THE ACCOUNTING OF ALL FUNDS USING A STANDARDIZED CHART OF ACCOUNTS AND ACCOUNTING SYSTEMS. AS DESCRIBED IN THE ACCOUNTING PORTION OF THE MANUAL, EACH SOA IS RESPONSIBLE TO KANSAS CITY FOR MONTHLY AND QUARTERLY REPORTS COMPARING ACTUAL RESULTS TO BUDGET AND EXPLAINING SIGNIFICANT VARIANCES. IN ADDITION, EACH SOA IS SUBJECT TO AN ANNUAL AUDIT CONDUCTED BY AN INDEPENDENT CPA FIRM AND AN ADDITIONAL AUDIT PERFORMED BY CI INTERNAL AUDITORS EVERY 12-18 MONTHS, OR AS NEEDED. CHILDREN INTERNATIONAL REGIONAL CONTROLLERS ALSO PERFORM AN INTERNAL REVIEW OF EACH FIELD AS NEEDED. EACH SOA PREPARES AN ANNUAL BUDGET BASED UPON GUIDELINES ESTABLISHED BY CHILDREN INTERNATIONAL. THESE BUDGETS ARE REVIEWED BY CHILDREN INTERNATIONAL PROGRAM STAFF AND REGIONAL DIRECTORS, DIRECTOR OF INTERNATIONAL FINANCE, DIRECTOR OF PROGRAMS AND THE EXECUTIVE COMMITTEE AT CHILDREN INTERNATIONAL. Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual Schedule F, Part II, Line 1 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual Form 990, Part VI, Line 2 Family/business relationships amongst interested persons SUSANA ESHLEMAN, DANIELLE MITCHELL AND ERIC MCCULLOUGH - Business relationship Form 990, Part VI, Line 6 Classes of members or stockholders THE ORGANIZATION DOES HAVE MEMBERS. THERE ARE TWO CLASSES OF MEMBERS (DOMESTIC AND INTERNATIONAL). THE RIGHTS AND PRIVILEGES OF ALL MEMBERS SHALL BE EQUAL. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE DIRECTORS (MEMBERS OF THE BOARD OF DIRECTORS) ARE ELECTED BY THE MEMBERS. THE DOMESTIC MEMBERS ELECT TWO DIRECTORS AND THE INTERNATIONAL MEMBERS ELECT THREE DIRECTORS. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders REMOVAL OF A MEMBER REQUIRES A TWO-THIRDS VOTE OF ALL REMAINING MEMBERS WITHIN THAT MEMBER'S CLASS. APPROVAL OF TWO-THIRDS OF EACH CLASS OF MEMBERS IS REQUIRED FOR THE FOLLOWING SPECIAL ACTIONS: A PETITION FOR JUDICIAL DISSOLUTION, SALE, TRANSFER OR DISPOSAL OF ALL, OR SUBSTANTIALLY ALL, OF THE ASSETS OF THE ORGANIZATION; APPROVAL OF A PLAN TO MERGE; AUTHORIZATION TO A PLAN OF NON-JUDICIAL DISSOLUTION; AND REVOCATION OF A VOLUNTARY DISSOLUTION PROCEEDING. Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body CICO DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY AND, THEREFORE, NO DOCUMENTATION OF MEETINGS OR ACTIONS ARE REQUIRED. Form 990, Part VI, Line 9 Interested person not at organization's address Karl Henessy B. Rafa - Blk 10 Lot 19 Skylark St., Zabarte Subdivision, Brgy. Kaligayahan, Novaliches, Quezon City Paola Higueros - 23 calle 14-58 zona 4 de Mixco Condado Naranjo Edificio Crece Torre I Nivel 9 oficina 907, Ciudad de Guatemala 01057, Guatemala Hermelinda Guarin Restrepo - Carrera 61 72 104, Bellavista, Distrito Especial, Industrial Y Portuario De Barr*, Atlantico, 080001, Colombia Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM, WHO PROVIDES A COPY TO EACH MEMBER OF THE ORGANIZATION'S BOARD OF DIRECTORS AND OFFICERS. EACH MEMBER RECEIVES A COPY OF THE 990 AND IS GIVEN ONE TO TWO WEEKS TO REVIEW AND SUGGEST ANY CHANGES. IF NO CHANGES ARE NEEDED, THE 990 IS FILED WITH THE IRS. IF CHANGES NEEDED AS A RESULT OF THE REVIEW, THE DRAFT OF THE RETURN IS UPDATED AND RECIRCULATED TO THE BOARD OF DIRECTORS AND OFFICERS FOR A FINAL REVIEW, THEN FILED WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy EACH MEMBER OF THE BOARD OF DIRECTORS AND OFFICERS IS ASKED TO REVIEW THE ORGANIZATION'S CONFLICT OF INTEREST POLICY ANNUALLY. THEY ARE REQUIRED TO SIGN A STATEMENT REPRESENTING THEY ARE NOT A PARTY TO ANY RELATIONSHIP THAT WOULD CONSTITUTE A CONFLICT OF INTEREST BETWEEN THE DIRECTOR/OFFICER AND THE ORGANIZATION. IF A POTENTIAL CONFLICT OF INTEREST DOES OCCUR, THE INDIVIDUAL WILL BE ASKED TO ABSTAIN FROM VOTING AND MAY BE ASKED TO LEAVE THE ROOM DURING THE DISCUSSION. THE ORGANIZATION'S POLICIES PROHIBIT DOING BUSINESS WITH ANY COMPANY OWNED OR CONTROLLED BY A DIRECTOR OR OFFICER, OR IN WHICH A DIRECTOR OR OFFICER OR MEMBER OF HIS/HER FAMILY HAS A SUBSTANTIAL FINANCIAL INTEREST. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION PROVIDES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS TO THE PUBLIC UPON REQUEST.