2026-05-18T14:09:08-05:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP 833 W LINCOLN HWY STE 210W SCHERERVILLE IN 46375 990 2024-07-01 651229309 FRIENDS OF THE ORPHANS D/B/A NPH-USA FRIE 3123867499 20 NORTH WACKER DRIVE 4000 CHICAGO IL 60606 JOHN DEINHART CEO 3123867499 2026-05-14 1 1 MONICA G JOHNSON P01325376 2198647300 2026-05-07 2024 2025-03-06 01:10:19Z JENNIFER RAYNO 20 NORTH WACKER DRIVE 4000 CHICAGO IL 60606 21511321 0 X NPHUSA.ORG X 2004 IL WE ARE DEDICATED TO TRANSFORMING THE LIVES OF ORPHANED, ABANDONED, AND DISADVANTAGED CHILDREN. 10 10 49 675 0 0 15387956 20474161 0 0 444872 391956 174084 -212540 16006912 20653577 11164050 9013978 0 0 3827632 4230138 0 0 3239418 2576442 2611155 17568124 15855271 -1561212 4798306 13848332 17973395 4338249 3499012 9510083 14474383 SEE SCHEDULE O 0 0 10626225 9013978 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. 10626225 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 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 1 1 0 0 1 91 0 1 49 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 IL CA X X X CHRISTIAN DELGADO 3123867499 20 NORTH WACKER DRIVE SUITE 4000 CHICAGO IL 60606 JEFF KEMPF BOARD CHAIR 2.00 X X 0 0 0 JOHN KUEHNE VICE CHAIR 2.00 X X 0 0 0 MARK KRUZEL TREASURER 2.00 X X 0 0 0 KATHERINE HARIG SECRETARY 2.00 X X 0 0 0 MIGUEL VENEGAS DIRECTOR 2.00 2.00 X 0 0 0 AVRIEL BURLOT DIRECTOR 2.00 X 0 0 0 GARY ENG DIRECTOR 2.00 X 0 0 0 MARTHA FOGLER DIRECTOR 2.00 X 0 0 0 CHRIS HEIM DIRECTOR 2.00 X 0 0 0 GAIL TAYLOR DIRECTOR 2.00 X 0 0 0 CHRISTIAN DELGADO CFO & COO 40.00 2.00 X 215787 0 22144 CASEY GUEVARA-LEHKER PRESIDENT & CEO UNTIL 11/25 40.00 2.00 X 227527 0 13301 JENNIFER RAYNO VP- DONOR RELATIONS ST. DAMIEN HAITI INITIATIVE 40.00 X 163299 0 10566 HEATHER ANDERSON MIDWEST-DIRECTOR OF DONOR RELATIONS 40.00 X 155156 0 11442 JAVIER FERNANDEZ VP-DONOR ENGAGEMENT & STRATEGY 40.00 X 145036 0 16551 MATTHEW MARSHALL SENIOR DONOR RELATIONS OFFICER 40.00 X 122413 0 9083 CHARLES ALLWORTH DIRECTOR OF GIFT PLANNING 40.00 X 108132 0 13984 1137350 0 97071 8 0 1 0 0 2274247 1095637 17104277 20474161 381351 381351 10605 0 10605 10605 10605 611791 2274247 857744 -245953 -245953 MISCELLANEOUS INCOME 561000 33413 33413 33413 20653577 0 0 179416 9013978 9013978 477974 236213 162971 78790 3133415 885368 697778 1550269 74058 22355 15948 35755 254372 71970 56067 126335 290319 89622 68675 132022 17875 17875 65564 65564 342966 27204 71697 244065 112992 112992 249796 17230 106725 125841 435117 104802 120710 209605 439304 157483 40810 241011 62530 62530 43896 43896 LICENSES AND FEES 156501 156501 BANK AND CREDIT CARD FE 145708 766 144942 CULTIVATION 55149 55149 HOSPITALITY & MEALS 46065 46065 437692 255050 182642 15855271 10626225 1989628 3239418 1478554 1713347 8285941 8916969 14000 3220245 117110 192071 179775 210607 1082221 918232 158901 163989 3614051 3556167 13848332 17973395 3574597 2370838 763652 1128174 4338249 3499012 X 6478392 3522507 3031691 10951876 9510083 14474383 13848332 17973395 X 4798306 -1550 167544 X X 0 1 X 1 0 X 23036542 18291381 19611450 15387956 20474161 96801490 23036542 18291381 19611450 15387956 20474161 96801490 6143546 90657944 10550 13710 143201 444872 391956 1004289 16019 10034 72651 22500 33413 154617 97960396 0.92550 0.93630 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2020 AMOUNT: $ 16,019. 2021 AMOUNT: $ 10,034. 2022 AMOUNT: $ 72,651. 2023 AMOUNT: $ 22,500. 2024 AMOUNT: $ 33,413. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2837341 167544 3004885 2632429 204912 2837341 2543511 88918 2632429 3116950 -573439 2543511 2837781 279169 3116950 1.00000 1 1 1 1082221 918232 163989 163989 OTHER CURRENT ASSETS 55447 BENEFICIAL INTEREST IN PERPETUAL TRUST 3004885 BENEFICIAL INTEREST IN LAND TRUST 150000 OPERATING LEASE RIGHT-OF-USE ASSET 345835 3556167 DUE TO FATHER WASSON LEGACY ENDOWMENT, INC. #91-2005679 705843 OPERATING LEASE LIABILITY 422331 1128174 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, 2025 AND JUNE 30, 2024. GALA 1714898 1387527 327371 285898 GOLF OUTING 400410 291240 109170 95210 55 770730 595480 175250 476636 2886038 2274247 611791 857744 857744 -245953 1 NUESTROS PEQUENOS HERMANOS INTERNATIONAL 18061 YELLOW SCHOOLHOUSE RD ROUND HILL VA 20141 205905144 501(C)(3) 8495041 0 SUPPORT ORPHANED AND DISADVANTAGED CHILDREN FATHER WASSON LEGACY ENDOWMENT INC 20 NORTH WACKER DRIVE SUITE 4000 CHICAGO IL 60606 912005679 501(C)(3) 518937 0 TRAVEL CHECK-IN'S PROGRAM SUPPORT 2 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. FATHER WASSON LEGACY ENDOWMENT, INC. IS ORGANIZED AND OPERATED EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, OR TO CARRY OUT THE PURPOSES OF NPH-USA, INC., ITS SOLE MEMBER. X X X 0 0 0 0 0 0 0 0 0 CASEY GUEVARA-LEHKER PRESIDENT & CEO UNTIL 11/25 205027 0 22500 0 0 0 0 0 13301 0 240828 0 0 0 CHRISTIAN DELGADO CFO & COO 215787 0 0 0 0 0 5000 0 17144 0 237931 0 0 0 JENNIFER RAYNO VP- DONOR RELATIONS ST. DAMIEN HAITI 163299 0 0 0 0 0 5000 0 5566 0 173865 0 0 0 HEATHER ANDERSON MIDWEST-DIRECTOR OF DONOR RELATIONS 155156 0 0 0 0 0 2400 0 9042 0 166598 0 0 0 JAVIER FERNANDEZ VP-DONOR ENGAGEMENT & STRATEGY 145036 0 0 0 0 0 0 0 16551 0 161587 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 167,544. 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. 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 1 FRIENDS OF THE ORPHANS IRREVOCABLE TRUST 20 NORTH WACKER DRIVE SUITE 4000 CHICAGO IL 60606 INVESTMENT AZ NPH-USA T 125636 2175746 1.00000 1 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 FATHER WASSON LEGACY ENDOWMENT INC Q 22500 BOOK VALUE FATHER WASSON LEGACY ENDOWMENT INC C 576700 BOOK VALUE FATHER WASSON LEGACY ENDOWMENT INC B 518937 BOOK VALUE