2025-04-21T10:58:52-05:00 2024-06-30 263789391 WMB2LLP 101 LARKSPUR LANDING CIR STE 200 LARKSPUR CA 949391750 990 2023-07-01 680224596 NEPAL YOUTH FOUNDATION NEPA 4153318585 1016 LINCOLN BLVD 222 SAN FRANCISCO CA 94129 RYAN WALLS U.S. EXECUTIVE DIRECTOR 4153318585 2025-04-18 1 0 GIOVANNA K DUENAS P01256956 4159251120 2023 2025-03-06 01:10:19Z RYAN WALLS 1016 LINCOLN BLVD 222 SAN FRANCISCO CA 94129 4184858 0 X WWW.NEPALYOUTHFOUNDATION.ORG X 1990 CA SEE STATEMENT 1 11 11 6 0 0 0 2605880 2985809 0 0 60901 236063 168115 111954 2834896 3333826 1734452 1948331 0 0 569831 743946 0 0 530572 296469 340885 2600752 3033162 234144 300664 3710968 4025803 83456 97627 3627512 3928176 X WE BRING HOPE TO IMPOVERISHED NEPALI CHILDREN BY PROVIDING WHAT SHOULD BE EVERY CHILD'S BIRTHRIGHT: FREEDOM, HEALTH, SHELTER & EDUCATION 0 0 552962 510942 SHELTER PROGRAMSOLGAPURI CHILDREN'S VILLAGE ("OLGA'S LITTLE OASIS") OPENED IN 2016 AS ABEAUTIFUL, PERMANENT, FAMILY-STYLE HOME FOR APPROXIMATELY 80 CHILDRENAGES 1 TO 18 WHOSE PARENTS AND EXTENDED FAMILIES ARE UNABLE TO CARE FOR THEM. THE ENCLOSED OLGAPURI CAMPUS IS STAFFED BY A DEDICATED TEAM OFPASSIONATE, LOVING PEOPLE, EACH OF WHOM BRINGS UNIQUE SKILLS ANDEXPERIENCE TO THEIR WORK. CHILDREN ENJOY FACILITIES LIKE A BASKETBALLCOURT, A LIBRARY, A SPRAWLING ORGANIC VEGETABLE GARDEN, AND MORE TO ENCOURAGE PHYSICAL AND MENTAL WELL-BEING.CONTINUED ON SCHEDULE ONYF'S KINSHIP CARE PROGRAM KEEPS CHILDREN WITH THEIR FAMILIES BYPROVIDING LOVING, STABLE FAMILY MEMBERS WITH THE FINANCIAL SCAFFOLDINGNEEDED TO ENSURE THESE CHILDREN ARE SAFE, WELL-FED, RECEIVING ALLNECESSARY MEDICAL CARE, AND MOST OF ALL, ATTENDING SCHOOL. OUR SOCIALWORKERS KEEP IN TOUCH WITH THESE FAMILIES, ENSURING THAT THE NEEDS OFTHE CHILDREN ARE BEING MET, AND MAKING ANY ADJUSTMENTS AS NEEDED. 555969 513720 EDUCATION PROGRAMSOVER MORE THAN THREE DECADES OF OPERATION, NYF HAS GROWN INTO ONE OFNEPAL'S LARGEST NONGOVERNMENTAL SCHOLARSHIP PROVIDERS. OUR EDUCATIONPROGRAMS NOW ENCOMPASS GRADES K-12, COLLEGE, MEDICAL SCHOOL, ANDGRADUATE SCHOOL, AS WELL AS VOCATIONAL EDUCATION SCHOLARSHIPS ANDWORLD-CLASS VOCATIONAL EDUCATION TRAINING PROGRAMS.WE ARE FOCUSED ON PROVIDING THESE OPPORTUNITIES TO STUDENTS FACINGDIFFICULT OBSTACLES, INCLUDING CASTEISM, SEXISM, FINANCIAL HARDSHIP,AND DISCRIMINATION BASED ON DISABILITY. OUR STUDENTS RECEIVESCHOLARSHIPS, AS WELL AS TROUBLESHOOTING SUPPORT FROM OUR SOCIAL WORKERS TO ENSURE THEY CAN SUCCEED. CONTINUED ON SCHEDULE O K-12 (~200 STUDENTS) COLLEGE & BEYOND (~340 STUDENTS) STUDENTS WITH DISABILITIES (~150 STUDENTS) TRADE SCHOOL / TECHNICAL COLLEGE (~75 STUDENTS) 513395 474382 VOCATIONAL EDUCATION AND CAREER COUNSELINGIN 2017, NYF OPENED OLGAPURI VOCATIONAL SCHOOL (OVS) ON THE ENCLOSEDGROUNDS OF OLGAPURI CHILDREN'S VILLAGE. OVS PROVIDES NATIONALLY CERTIFIED 3-MONTH TRAINING COURSES IN HIGH-DEMAND TRADES INCLUDING ELECTRICAL, PLUMBING, WELDING, AND CARPENTRY. THOSE IN THIS PROGRAM RECEIVE INTENSIVE SKILLS TRAINING FROM EXPERT INSTRUCTORS, ENTREPRENEURSHIP GUIDANCE, SMALL BUSINESS ADMIN AND ACCOUNTING LESSONS, RESUME-BUILDING AND JOB SEARCH SUPPORT, START-UP MICROGRANTS, AND CONNECTIONS TO OTHER YOUNG ADULTS ON SIMILAR PATHS TOWARDS PERSONAL ECONOMIC EMPOWERMENT. SOCIAL WORKERS LINK MOTIVATED YOUNG ADULTS WITH RESOURCES AND TRAINING TO LAUNCH CAREERS IN NEPAL'S GROWING ECONOMY. 486237 449287 HEALTH PROGRAMSKATHMANDU VALLEY NUTRITIONAL REHABILITATION HOME (NRH) SPECIAL CLINICS ADDRESSING PEDIATRIC MALNUTRITION THROUGHOUT NEPAL THROUGH IN-PATIENT NUTRITIONAL CARE FOR CHILDREN AND CAREGIVER TRAINING IN ACCESSIBLE, AFFORDABLE WAYS TO MAXIMIZE THE NUTRITION IN FOODS PREPARED AT HOME. NYF ORIGINATED THIS MODEL IN NEPAL AND RUNS THE FLAGSHIP FACILITY NRH IN KATHMANDU VALLEY, WHICH PROVIDES TREATMENT TO ABOUT 300 CHILDREN EACH YEAR, PLUS THEIR CAREGIVERS, AS WELL AS PROVIDING NUTRITIONAL CARE TRAINING TO ABOUT 350 PROSPECTIVE HEALTHCARE PROFESSIONALS WORKING IN OVER 20 GOVERNMENT-RUN NRHS THROUGHOUT NEPAL.NUTRITION OUTREACH CAMPS TAKING NUTRITIONAL INTERVENTION INTO REMOTE REGIONS OF NEPAL, PROVIDING 500 - 1,000 CHILDREN AT EACH CAMP WITH NUTRITIONAL ASSESSMENT AND CARE WHERE NEEDED, AS WELL AS FOCUSED, PRACTICAL EDUCATION FOR CAREGIVERS, WITH EMPHASIS ON ACCESSIBLE, EASY-TO-IMPLEMENT HOME NUTRITION AND HYGIENE. FOLLOWING THE CAMPS THEMSELVES, A FIELD TEAM REMAINS IN THE VILLAGES FOR SEVERAL WEEKS TO PROVIDE TARGETED, PERSONALIZED GUIDANCE TO FAMILIES. IN A TYPICAL YEAR, NYF AIMS TO CONDUCT 4 MULTI-DAY CAMPS, REACHING APPROXIMATELY 4,000 CHILDREN AND THEIR CAREGIVERS. NEW LIFE CENTER (NLC) A TRANSITIONAL RECOVERY CLINIC FOR FAMILIES VISITING KATHMANDU FOR MEDICAL CARE. NYF AIMS TO CARE FOR 50 CHILDREN EACH YEAR AT THE NLC (CAPACITY IS 18 MOTHER-CHILD PAIRS AT A TIME). NURSES HAVE SPECIAL EXPERTISE IN CARING FOR CHILDREN LIVING WITH HIV/AIDS, WHICH IS A FOCUS HEALTH ISSUE AT THIS CLINIC.ANKUR COUNSELING CENTER NEPAL'S FIRST COUNSELING CENTER FOR CHILDREN, PROVIDING PSYCHOLOGICAL CARE FOR CHILDREN RECOVERING FROM TRAUMA AND THOSE WITH MENTAL ILLNESS, AS WELL AS PROVIDING WORKSHOPS AND RESOURCES ON SELF-CARE, BOUNDARIES, STRESS MANAGEMENT, AND OTHER IMPORTANT TOPICS FOR YOUNG PEOPLE. (ANNUALLY, ~1,400 INDIVIDUAL COUNSELING SESSIONS FOR NEARLY 500 CHILDREN, ~300 GROUP COUNSELING SESSIONS, ~40-50 TRAINING WORKSHOPS FOR PSYCHOLOGY STUDENTS, PEER COUNSELORS, SCHOOLTEACHERS, AND OTHER CHILD-FOCUSED NGO WORKERS.)CASTE EQUALITY PROJECT (CEP) NYF'S NEWEST AND MOST AMBITIOUS INITIATIVE TO DATE, THE CEP IS A HOLISTIC, COMMUNITY-BASED PACKAGE OF PROGRAMS (BASED ON OUR EXISTING PROGRAMS AS WELL AS OUR HISTORICAL SUCCESSES) AIMING TO EMPOWER MEMBERS OF NEPAL'S DALIT CASTES (HISTORICALLY SEEN AS "UNTOUCHABLE") TO ACCESS OPPORTUNITIES NEEDED TO THRIVE AS MEMBERS OF THEIR BROADER SOCIETY, DEFEND THEIR HUMAN RIGHTS, BUILD PROSPERITY, PARTICIPATE IN SOCIAL DEVELOPMENT AND POSITIVE CHANGE, AND DISMANTLE THE SYSTEMS OF OPPRESSION STANDING BETWEEN THEIR COMMUNITIES AND THE SAFE, DIGNIFIED LIVES THAT ARE THEIR BIRTHRIGHT. WE ANTICIPATE THAT, LIKE OUR EXTREMELY SUCCESSFUL INDENTURED DAUGHTERS / EMPOWERING FREED KAMLARIS PROGRAM, THE CEP WILL RUN FOR 20 YEARS OR MORE AS WE WORK WITH THESE COMMUNITIES TO BUILD SUSTAINABLE CHANGE.IN MID-2022, NYF LAUNCHED PHASE I: EDUCATING DALIT LAWYERS, AN ENRICHED LAW SCHOOL SCHOLARSHIP PROGRAM DESIGNED ESPECIALLY FOR GRADUATING HIGH SCHOOLERS FROM NEPAL'S DALIT COMMUNITIES. THIS PROGRAM IS SERVING 31 STUDENTS IN NEPAL'S TOP THREE LAW SCHOOLS; THESE YOUNG PEOPLE WILL BECOME HUMAN RIGHTS LAWYERS WHO WILL EVENTUALLY FIGHT FOR THE RIGHTS OF DALIT INDIVIDUALS IN NEPAL'S COURTS.IN MID-2023, NYF LAUNCHED PHASE II: SAPTARI DISTRICT. THIS PHASE REPRESENTS THE BEGINNING OF THE MAIN WORK OF THE CEP, IN WHICH WE ARE EMBEDDING IN THE COMMUNITIES EXPERIENCING THE WORST CONDITIONS IN NEPAL TO BEGIN THE COMPLEX, MULTI-PRONGED PROJECT OF SUSTAINABLY EMPOWERING THE NEXT GENERATION. OUR TEAM IS CURRENTLY PILOTING THIS WORK IN A HANDFUL OF DALIT-MAJORITY VILLAGES IN TIRHUT RURAL MUNICIPALITY, SAPTARI DISTRICT, NEPAL, WITH THE INTENTION OF GRADUALLY SCALING INTO AS MANY VILLAGES AS IS SUSTAINABLE FOR OUR ORGANIZATION.BETWEEN THE SUMMERS OF 2023 AND 2024, OUR TEAM PRESENTED MULTIPLE PROGRAMMATIC OPTIONS TO LOCAL STAKEHOLDERS, LEADERS, AND BENEFICIARIES, WITH A HIGH FOCUS ON THOSE PROGRAMS WITH IMMEDIATE, VISIBLE BENEFITS, TO BUILD THE TRUST NEEDED TO ACHIEVE COMMUNITY BUY-IN AND PARTICIPATION. SO FAR, WE HAVE SUCCESSFULLY LAUNCHED A STREET DRAMA ACTIVISM PROGRAM (10 YOUNG WOMEN TRAINED ARE USING STREET DRAMA TO RAISE AWARENESS OF THE PERILS OF CHILD MARRIAGE AND THE TRADITIONAL DOWRY SYSTEM), A PEER COUNSELING PROGRAM (30 YOUNG WOMEN HAVE RECEIVED SUPPORT GROUP TRAINING FROM ANKUR COUNSELING CENTER AND HAVE BEGUN LEADING MONTHLY SUPPORT GROUPS WITH 70 ATTENDEES SO FAR), AND A MASSIVE SCHOOL ENROLLMENT CAMPAIGN WHICH HAS SEEN SCHOOL ATTENDANCE RISE FROM AROUND 250 ELEMENTARY SCHOOLERS TO OVER 820.AS WE STRENGTHENED THESE PROGRAMS IN 2024, WE BUILT TWO VILLAGE-BASED COMMUNITY LEARNING CENTERS WHICH WILL HOUSE MANY OF OUR CEP PROGRAMS. 486237 449287 2108563 1 1 0 0 0 0 0 1 0 0 1 0 0 0 1 1 1 0 0 1 1 1 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 11 0 1 6 1 0 1 NP 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 CA X NEPAL YOUTH FOUNDATION 4153318585 1016 LINCOLN BLVD 222 SAN FRANCISCO CA 94129 OLGA MURRAY HONORARY PRESIDENT 15.00 X 0 0 0 CHRISTOPHER HEFFELFINGER CHAIRPERSON 10.00 X X 0 0 0 STUART HARDEN TREASURER 5.00 X X 0 0 0 TANYA BODDE SECRETARY 5.00 X X 0 0 0 BRIAN FERRALL DIRECTOR 5.00 X 0 0 0 RON ROSANO DIRECTOR 5.00 X 0 0 0 GINA PARKER DIRECTOR 5.00 X 0 0 0 NICK PRIOR DIRECTOR 5.00 X 0 0 0 GREG ROSSTON DIRECTOR 5.00 X 0 0 0 ANGELA D PAL DIRECTOR 5.00 X 0 0 0 DAVID BROWNE DIRECTOR 5.00 X 0 0 0 SOM PANERU PRESIDENT- NEPAL SITE 40.00 X 109836 0 15992 RYAN WALLS EXECUTIVE DIRECTOR 40.00 X 214000 0 5556 323836 0 21548 2 0 1 0 0 359059 2626750 164876 2985809 87607 87607 959482 811026 148456 148456 148456 0 359059 40006 -40006 -40006 UNREALIZED GAIN (LOSS) 523000 150993 150993 OTHER INCOME 561000 967 967 151960 3333826 0 0 348017 1948331 1948331 328295 57441 90604 180250 317496 68719 88145 160632 67177 17707 38333 11137 30978 2003 8504 20471 61868 61868 20808 20808 78254 15622 28666 33966 6211 354 1733 4124 15733 979 5866 8888 50902 847 7086 42969 7842 524 2564 4754 6663 208 4568 1887 COMMUNICATIONS 23932 1516 8173 14243 PRINTING & PUBLICATIONS 18264 13 2161 16090 TAXES, LICENSES AND DUE 14918 31 4090 10797 BANK FEES 11468 646 10822 24022 -5732 20212 9542 3033162 2108563 394027 530572 657173 924612 301261 277357 241205 269160 1916 9085 13041 25193 16257 16778 8936 2416469 2447932 68997 82849 3710968 4025803 29700 54628 53756 42999 83456 97627 X 2216242 2247873 1411270 1680303 3627512 3928176 3710968 4025803 300664 0 X X 0 1 X 1 0 X 2128883 2314336 3040926 2357487 2623294 12464926 2128883 2314336 3040926 2357487 2623294 12464926 12464926 44755 31579 79861 60901 87607 304703 143584 527670 -280453 416508 619469 1426778 14196407 0.87800 0.91340 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 33150 X FOR SALE IN THE FUTURE 0 25193 16257 8936 8936 PENSION LIABILITY - NEPAL 19993 OPERATING LEASE LIABILITY 23006 42999 X 3313018 0 3313018 20808 20808 3333826 0 0 0 0 0 PART X, LINE 2: THE FOUNDATION FOLLOWS ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES RELATING TO THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. ADOPTION OF THESE PROVISIONS DID NOT HAVE ANY IMPACT ON THE FOUNDATION'S LIABILITY FOR UNRECOGNIZED TAX LIABILITIES. MANAGEMENT BELIEVES THAT THE FOUNDATION HAS ADEQUATELY ADDRESSED ALL TAX POSITIONS AND THAT THERE ARE NO UNRECORDED TAX LIABILITIES. TAX YEARS 2018 TO 2021 ARE OPEN FOR EXAMINATION BY THE INTERNAL REVENUE SERVICE AND YEARS 2017 TO 2021 BY THE CALIFORNIA FRANCHISE TAX BOARD. PART XI, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT MANAGEMENT FEES 20,808. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT MANAGEMENT FEES 1 SOUTH ASIA - AFGHANISTAN, BANGLADESH, BHUTAN, INDIA, MALDIVES, NEPAL, 1 7 ACTIVITIES AND EXPENDITURES ARE IDENTIFIED IN THIS FORM 990 PART III. SEE FORM 990 PART III 1948331 1 7 0 0 1 7 1948331 0 1948331 SOUTH ASIA - AFGHANISTAN, BANGLADESH, BHUTAN, INDIA, MALDIVES, NEPAL, TO PROVIDE PROGRAM SERVICES TO DESTITUTE CHILDREN IN NEPAL. 1948331 WIRE TRANSFER 0 N/A CASH VALUE 1 0 0 0 0 0 0 0 PART I, LINE 2: USE OF FUNDS OUTSIDE THE UNITED STATES IS MONITORED DIRECTLY AND FREQUENTLY BY OFFICERS OF THE BOARD OF DIRECTORS. PART I, LINE 3: ACCRUAL FOUNDERS'S DAY 359059 359059 40006 359059 359059 40006 40006 -40006 1 PART I, LINE 2: SOM PANERU, PRESIDENT, PERSONALLY APPROVES ALL GRANTS AND ASSISTANCE PROVIDED TO THE NEPALESE RECIPIENT ORGANIZATIONS. X X 0 0 0 0 0 0 0 0 0 RYAN WALLS EXECUTIVE DIRECTOR 214000 0 0 0 0 0 0 0 5556 0 219556 0 0 0 X 5 161420 FAIR MARKET VALUE X WINE CASES 6 3456 FAIR MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. THE FORM IS THEN REVIEWED BY THE ORGANIZATION'S MANAGEMENT AND MEMBERS OF THE BOARD OF DIRECTORS. THIS GROUP OF INDIVIDUALS THEN DISCUSSES THE CONTENTS OF THE RETURN WITH THE OUTSIDE TAX PROFESSIONAL. AFTER A FULL REVIEW (WITH MODIFICATIONS WHERE NECESSARY), THE FINAL VERSION OF THE TAX RETURN IS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S VOTING BODY. AN OFFICER OF THE BOARD SIGNS AND MAILS THE RETURN TO THE INTERNAL REVENUE SERVICE OF THE DEPARTMENT OF THE TREASURY. FORM 990, PART VI, SECTION B, LINE 12C A COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS ALL POTENTIAL CONFLICTS OF INTEREST AT LEAST ANNUALLY. ALL PERSONNEL AND BOARD MEMBERS ARE REQUIRED TO DISCLOSE (IN WRITING) POTENTIAL CONFLICTS AND ANY RELATED PARTY AFFILIATIONS. LOANS BETWEEN THE ORGANIZATION AND MEMBERS OF MANAGEMENT AND THE BOARD ARE STRICTLY PROHIBITED. THE ORGANIZATION SEEKS FULL TRANSPARENCY ON ALL RELATIONSHIPS. ANY POTENTIAL CONFLICTS (IN FACT OR APPEARANCE) ARE DISCUSSED OPENLY AND RESOLVED IN ACCORDANCE WITH THE ORGANIZATION'S POLICIES AND PROCEDURES. FORM 990, PART VI, SECTION B, LINE 15A A COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE COMPENSATION OF ALL HIGH-LEVEL PERSONNEL ANNUALLY IN ACCORDANCE WITH IRS RULES AND REGULATIONS. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES. EVERY EFFORT IS MADE TO ENSURE THAT THE PROCESS IS THOROUGH AND TRANSPARENT IN ACCORDANCE WITH IRS GUIDELINES AND THE ORGANIZATION'S POLICIES AND PROCEDURES. FORM 990, PART VI, SECTION C, LINE 18 ALL OF THE ORGANIZATION'S TAX FILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BY TAX AUTHORITIES AND THE GENERAL PUBLIC. FORM 990, PART VI, SECTION C, LINE 19 ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGAL FILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BY TAX AUTHORITIES AND THE GENERAL PUBLIC. FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC SOM PANERU - EKANTUKUNA, JAWALAKHEL LALITPUR G.P.O. BOX 10012, KATHMANDU, NEPAL. PART XII, LINE 2 THERE HAVE BEEN NO CHANGES IN THE PROCESS FOR PRIOR YEAR.