2025-11-06T10:07:42-06:00 2024-12-31 390974031 WEGNER CPAS LLP 2921 LANDMARK PL STE 300 MADISON WI 537134236 990 2024-01-01 882709953 CHILDREN OF HEROES OF UKRAINE FOUNDATION CHIL 3025920792 514 N WASHINGTON STREET DENVER CO 80203 DANILO YAKUB PRESIDENT 3025920792 2025-11-05 1 1 TIM SEIDEL CPA P01284559 6082744020 2025-11-05 2024 2025-03-06 01:10:19Z TETIANA NOVYTSKA 514 N WASHINGTON STREET DENVER CO 80203 3147895 0 X CHILDRENHEROES.ORG/EN/ 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. 10 10 1 18 0 0 4382792 3147895 0 0 0 0 0 0 4382792 3147895 3038777 2652246 0 0 251537 77680 0 0 307468 629697 469732 3920011 3199658 462781 -51763 855299 771481 23113 2944 832186 768537 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 2677505 2652246 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. PSYCHOLOGICAL SUPPORT AND SOCIALIZATION: PSYCHOLOGICAL SUPPORT IS ONE OF THE CORE INITIATIVES OF THE CHILDREN OF HEROES OF UKRAINE FOUNDATION. OUR GOAL IS TO HELP FAMILIES WHO HAVE LOST LOVED ONES DUE TO WAR PROCESS THEIR TRAUMA, ACCEPT THEIR NEW REALITY, ADAPT TO THEIR CIRCUMSTANCES, AND FIND THE STRENGTH TO MOVE FORWARD. WE COVER COST OF INDIVIDUAL CONSULTATIONS, GROUP CONSULTATIONS, ART-THERAPY, OTHER TYPES OF PSYCHOLOGICAL SUPPORT FOR CHILDREN UNDER CARE AND THEIR GUARDIANS AS WELL AS CHILDREN'S HEALTH, REHABILITATION AND DEVELOPMENT CAMPS, CAMPS FOR FAMILIES AND KIDS, RECREATION AND TRAVEL ACTIVITIES, WORKSHOPS AND CLASSES FOR HOBBY ACTIVITIES, OTHER EVENTS TO ADDRESS EMOTIONAL TRAUMA, SUPPORT THE MENTAL WELL-BEING OF BENEFICIARIES AND PROMOTE RESILIENCE.EDUCATION AND DEVELOPMENT: 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.HUMANITARIAN SUPPORT: WE PROVIDE CHILDREN UNDER CARE WITH THE NECESSARY RESOURCES FOR A DECENT LIFE: AUTUMN AND WINTER CLOTHES AND ACCESSORIES; WINTER SHOES; WARM SUITS; HEATERS; BLANKETS; FIREWOOD, GENERATORS AND ACCUMULATORS ETC.HOLIDAY GIFTS AND CELEBRATIONS: CHILDREN UNDER CARE ARE PROVIDED WITH BIRTHDAY AND NEW YEAR PRESENTS TO BRING JOY AND A SENSE OF NORMALCY TO THE LIVES OF BENEFICIARIES, CELEBRATING IMPORTANT MILESTONES IN THEIR DEVELOPMENT.MEDICAL SUPPORT: 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 MEDICAL CARE AND PHYSIOLOGICAL REHABILITATION. EXCEPTIONAL FINANCIAL AID FOR MEDICAL TREATMENT, PAYMENT FOR MEDICAL CONSULTATIONS AND SERVICES TO IMPROVE HEALTH OUTCOMES FOR BENEFICIARIES ENSURES ACCESS TO ESSENTIAL MEDICAL CARE AND SUPPORT FOR SEVERE CASES.EMERGENCY SUPPORT: ADDITIONAL FINANCIAL AID FOR THOSE IN DIFFICULT FINANCIAL SITUATION, DIRECT PAYMENTS TO CERTAIN CHILDREN, THE DONATION FOR THE SPECIFIC CHILD WHOSE LIFE STORY AND INFLUENCE OF THE RUSSIAN WAR IN UKRAINE THE GRANTOR PLACED ON ITS WEBSITE AND RECEIVED THE DONATION FROM DONORS ON THE GRANTOR'S BANK ACCOUNT (30% OF SUCH DONATION AFTER DEDUCTION OF ANY PLATFORM FEES SHOULD BE TRANSFERRED TO THE GRANTEE FOR ITS FURTHER FULL TRANSFER TO THE FINAL BENEFICIARY), EXCEPTIONAL FINANCIAL AID FOR HOME REPAIR FOR CHILDREN UNDER CARE WHOSE PLACE OF LIVING WAS DESTROYED/DAMAGED IN CONNECTION WITH THE RUSSIAN WAR IN UKRAINE. 2677505 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 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 3 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 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 OH AK CT WA ME OK DC NV X WEGNER CPAS 6082744020 2921 LANDMARK PLACE STE 300 MADISON WI 53713 DANILO YAKUB PRESIDENT 10.00 X X 0 0 0 IHOR PETROV SECRETARY & TREASURER 3.00 X X 0 0 0 MARK IWASHKO CHAIRPERSON OF THE BOARD 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 (THRU AUGUST) 2.00 X 0 0 0 ARCHBISHOP 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 TETIANA NOVYTSKA CEO 40.00 X 77680 0 0 77680 0 0 0 0 0 0 0 146 3147749 3147895 3147895 0 0 0 2652246 2652246 77680 77680 25067 25067 48737 48737 41686 41686 266858 266858 13667 846 6176 6645 13936 13936 1403 1403 FUNDRAISING & DEVELOPME 33965 33965 PROGRAM/PROJECT EXPENSE 24413 24413 3199658 2677505 214685 307468 815429 621156 0 100315 28108 45083 11762 4927 855299 771481 23113 2944 23113 2944 X 823226 602563 8960 165974 832186 768537 855299 771481 X -51763 -11886 X 0 1 X 1 0 X 550217 4382792 3147895 8080904 550217 4382792 3147895 8080904 5187776 2893128 8080904 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 X 3147895 0 3147895 0 3147895 3199658 0 3199658 0 3199658 PART X, LINE 2: THE ORGANIZATION IS TAX-EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE TAX-EXEMPT STATUS IS BASED UPON THE STATED PURPOSE OF THE OPERATIONS AND SUPPORTING EVIDENCE PRESENTED TO THE INTERNAL REVENUE SERVICE WITH THE APPLICATION FOR TAX-EXEMPT STATUS. ADDITIONALLY, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE ORGANIZATION HAS EVALUATED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE IT OPERATES. THE ORGANIZATION BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE ORGANIZATION'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE ORGANIZATION HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 31, 2024 AND 2023. ALL YEARS NOT CLOSED BY STATUTE OF LIMITATIONS REMAIN OPEN FOR EXAMINATION. 1 RUSSIA AND NEIGHBORING STATES - ARMENIA, AZERBIJAN, BELARUS, 0 2 PROGRAM GRANTS TO RECIPIENTS/INDEPENDENT CONTRACTOR PAYMENTS 2672247 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 4 FUNDRAISING 16493 RUSSIA AND NEIGHBORING STATES - ARMENIA, AZERBIJAN, BELARUS, 0 9 MANAGEMENT AND GENERAL 139902 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 5 MANAGEMENT AND GENERAL 16980 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 4 FUNDRAISING 32393 MIDDLE EAST AND NORTH AFRICA 0 1 FUNDRAISING 99 RUSSIA AND NEIGHBORING STATES - ARMENIA, AZERBIJAN, BELARUS, 0 9 FUNDRAISING 50451 0 34 0 0 0 34 2928565 0 2928565 RUSSIA AND NEIGHBORING STATES - ARMENIA, AZERBIJAN, BELARUS, PROGRAMS FOR CHILDREN INCLUDING PSYCHOLOGICAL SUPPORT, ACCESS TO EDUCATION, GADGETS, CAMPS, "WARMTH FOR CHILDREN AND "LIGHT FOR CHILDREN" PROJECTS. 2652246 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. 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: LOSS ON FOREIGN CURRENCY EXCHANGE -11,886.