2026-05-01T17:50:14-04:00 2025-09-30 930819646 JONES & ROTH PC PO BOX 10086 EUGENE OR 97440 990 2024-10-01 930476873 HOLT INTERNATIONAL FOUNDATION OF CHINA HOLT 5416872202 250 COUNTRY CLUB RD EUGENE OR 97401 REBECCA OSTERMAN DIR. OF ACCOUNTING 5416872202 2026-04-29 true false FRITZ S DUNCAN P00036435 5416872320 2026-04-29 2024 2025-03-06 01:10:19Z MARK LOUX 250 COUNTRY CLUB RD EUGENE OR 97401 1140482 false X WWW.HOLTINTL.ORG X 1956 OR FIND AND SUPPORT PERMANENT, LOVING FAMILIES FOR CHILDREN. 6 6 0 805 0 1377394 1140385 0 226 97 0 1377620 1140482 782363 724441 0 453743 339455 0 0 104870 93673 1340976 1157569 36644 -17087 158570 75254 125498 59269 33072 15985 X HOLT INTERNATIONAL IS A CHRISTIAN ORGANIZATION COMMITTED TO EXPRESSING GOD'S COMPASSION FOR CHILDREN WHILE ALWAYS UPHOLDING THE HIGHEST ETHICAL STANDARDS. WE: - FIND AND SUPPORT PERMANENT, LOVING FAMILIES FOR CHILDREN WHO ARE ORPHANED, ABANDONED, OR AT SERIOUS RISK OF SEPARATION FROM THEIR FAMILY. - PROVIDE SERVICES TO ENSURE THAT CHILDREN WILL GROW AND DEVELOP TO THEIR FULLEST POTENTIAL. - LEAD THE GLOBAL COMMUNITY IN ADVOCATING ON BEHALF OF THE WORLD'S MOST VULNERABLE CHILDREN. false false 1157569 724441 INTERNATIONAL PROGRAM SERVICES: CONSISTS OF DIRECT EXPENSES INCURRED BY HOLT IN CHINA FOR PERMANCY PLANNING SERVICES FOR CHILDREN, SOCIAL WORK INTERNATIONAL PROGRAM SERVICES: CONSISTS OF DIRECT EXPENSES INCURRED BY TRAINING FOR INDIGENOUS STAFF, COUNSELING AND ASSISTANCE FOR DISPLACED FAMILIES AND INDIVIDUALS, AND MANAGEMENT ASSISTANCE AND PROGRAM DEVELOPMENT FOR INTERNATIONAL PROGRAMS. OVERALL 24,103 CHILDREN AND FAMILY MEMBERS WERE SERVED; 2,915 CHILDREN IN SPONSORSHIP PROGRAMS, AND 6,692 IN FAMILY STRENGTHENING PROGRAMS; AND 6 DOMESTIC ADOPTIONS. PROGRAM SUPPORT CONSISTS OF SUPPORT TO VARIOUS CHINESE GOVERNMENT-RUN ORPHANAGES AND OTHER PROGRAMS. THIS SUPPORT IS NEGOTIATED AND BASED ON FISCAL POLICIES AND AGREEMENTS FOR SUPPORT OF THE RESPECTIVE PROGRAMS. 1157569 true true false false false false false false false false true false false false false true false true false true true true true false false false false false false true false false false false false false false false false false false false false true false false false true 0 0 0 false true CH false false false false false false false false false false false false X 6 6 false false false false false true true true true false false true true true true true true false false false OR X REBECCA OSTERMAN 5416872202 250 COUNTRY CLUB ROAD EUGENE OR 97401 DANIEL SMITH PRESIDENT & 1.00 40.00 X 0 209135 15045 REBECCA OSTERMAN DIR. OF ACCO 1.00 40.00 X 0 112752 17336 REBECCA BRANDT CHAIR 1.00 1.00 X X 0 0 0 LINDA VOELSCH VICE CHAIR/S 1.00 1.00 X X 0 0 0 KRISTINE ALTWIES DIRECTOR 1.00 1.00 X 0 0 0 KRISTINA GSEDL DIRECTOR 1.00 1.00 X 0 0 0 KIM LEE DIRECTOR 1.00 1.00 X 0 0 0 MARY SALVADORE DIRECTOR 1.00 1.00 X 0 0 0 321887 32381 false true false 1140385 1140385 97 97 1140482 97 724441 724441 339455 339455 3709 3709 5964 5964 163 163 9836 9836 36348 36348 26075 26075 473 473 STAFF DEVELOPMENT 7782 7782 OTHER EXPENSES 3323 3323 1157569 1157569 0 0 110500 436 71558 11363 8103 3260 48070 158570 75254 84077 59269 41421 125498 59269 X 33072 15985 33072 15985 158570 75254 -17087 X false true X true false X X 1 HOLT INTERNATIONAL CHILDREN'S SERVICES INC 237257390 10 true 0 0 1 0 true false false false false false false false false false false false false false false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 11363 8103 3260 3260 X SCHEDULE D, PAGE 3, PART X HOLT INTERNATIONAL FOUNDATION OF CHINA (THE FOUNDATION) IS A NONPROFIT OGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL INCOME TAXES. THE FOUNDATION HAS ALSO BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES IN THE CONSOLIDATED FINANCIAL STATEMENTS PURSUANT TO ACCOUNTING STANDARDS CODIFICATION (ASC) 740, INCOME TAXES. THE FOUNDATION GENERALLY EVALUATES ANY UNCERTAIN TAX POSITIONS CONSISTENT WITH THE ACCOUNTING AND DISCLOSURE REQUIREMENTS OF ASC 450, CONTINGENCIES. THE FOUNDATION DID NOT HAVE ANY UNCERTAIN TAX POSITIONS AS OF SEPTEMBER 30, 2025 AND 2024. true EAST ASIA & THE PACIFIC 2 20 PROGRAM SERVICES CHILD CARE 433373 EAST ASIA & THE PACIFIC 2 GRANTS 724441 4 20 4 20 1157814 1157814 EAST ASIA & THE PACIFIC EDUCATIONAL SUPPORT 48494 WIRE TRANSFER EAST ASIA & THE PACIFIC MEDICAL 38501 WIRE TRANSFER EAST ASIA & THE PACIFIC FAMILY STRENGTHENING 11380 WIRE TRANSFER EAST ASIA & THE PACIFIC GROUP HOME 26282 WIRE TRANSFER EAST ASIA & THE PACIFIC CHILD CARE 70222 WIRE TRANSFER EAST ASIA & THE PACIFIC EDUCATIONAL SUPPORT 178341 WIRE TRANSFER EAST ASIA & THE PACIFIC FAMILY STRENGTHENING 14240 WIRE TRANSFER EAST ASIA & THE PACIFIC GROUP HOME 9221 WIRE TRANSFER EAST ASIA & THE PACIFIC FAMILY STRENGTHENING 55421 WIRE TRANSFER EAST ASIA & THE PACIFIC FAMILY STRENGTHENING 188332 WIRE TRANSFER EAST ASIA & THE PACIFIC FAMILY STRENGTHENING 27428 WIRE TRANSFER 12 EDUCATIONAL SUPPORT EAST ASIA & THE PACIFIC 123 50779 WIRE TRANSFER false false false false false false SCHEDULE F, PAGE 1, PART I, LINE 2 OUR INTERNATIONAL OFFICES AND PARTNERS SUBMIT FUNDING REQUESTS AT THE BEGINNING OF EACH MONTH TO SUPPORT THEIR PROGRAMS. THE U.S. STAFF MEMBER RESPONSIBLE FOR OVERSEEING EACH COUNTRY REVIEWS THE REQUEST TO ENSURE THE FUNDS ARE APPROPRIATE AND ALIGNED WITH PROGRAM NEEDS. ONCE REVIEWED, A WIRE REQUEST IS SUBMITTED TO THE VICE PRESIDENT OF PROGRAMS AND SERVICES AND THE SENIOR ACCOUNTANT. THE VICE PRESIDENT REVIEWS AND APPROVES THE REQUEST, WHICH ALLOWS THE SENIOR ACCOUNTANT TO PREPARE THE WIRE TRANSFER. THE WIRE IS THEN REVIEWED AND APPROVED BY THE DIRECTOR OF ACCOUNTING, WHO VERIFIES THE REQUEST DETAILS, WIRE AMOUNT, AND REQUIRED APPROVALS. AFTER THE WIRE IS SENT, IT IS RECORDED IN THE ACCOUNTING SYSTEM. AT THE END OF EACH MONTH, INTERNATIONAL OFFICES SUBMIT FINANCIAL REPORTS DETAILING HOW THE FUNDS WERE ACTUALLY USED. THESE REPORTS ARE REVIEWED AND ENTERED INTO THE ACCOUNTING SYSTEM BY THE SENIOR ACCOUNTANT AND REVIEWED BY THE DIRECTOR OF FINANCE. INTERNATIONAL OFFICES ALSO COMPLETE MONTHLY BANK RECONCILIATIONS. ONCE ALL REPORTS ARE RECEIVED, ADDITIONAL REPORTS ARE GENERATED FOR U.S. STAFF, WHO REVIEW THEM TO CONFIRM THAT EXPENSES WERE CODED CORRECTLY AND THAT PROGRAMS AND SERVICES ARE OPERATING WITHIN BUDGET. DURING THE ANNUAL BUDGETING PROCESS, U.S. STAFF WORK CLOSELY WITH INTERNATIONAL OFFICES AND PARTNERS TO DETERMINE FUNDING NEEDS FOR THE UPCOMING YEAR. THESE BUDGETS ARE REVIEWED AND APPROVED BY THE DIRECTOR OF ACCOUNTING, THE VICE PRESIDENT OF PROGRAMS AND SERVICES, THE CEO, AND THE BOARD. ALL INTERNATIONAL OFFICES AND PARTNERS ARE REQUIRED TO COMPLY WITH LOCAL REGULATIONS, INCLUDING AUDITS AND YEAR-END REPORTING. INTERNATIONAL OFFICES ALSO PROVIDE COPIES OF THEIR AUDITS TO THE U.S. OFFICE. IN ADDITION, U.S. STAFF REGULARLY VISIT COUNTRIES WHERE PROGRAMS AND SERVICES OPERATE TO ASSESS UNMET NEEDS, MONITOR THE USE OF FUNDS, AND IDENTIFY OPPORTUNITIES TO BETTER SERVE FAMILIES AND CHILDREN. SCHEDULE F, PAGE 1, PART I, LINE 3 EAST ASIA & THE PACIFIC 433,373 0 EAST ASIA & THE PACIFIC 724,441 0 false false false false false false false false false DANIEL SMITH PRESIDENT & CEO 209135 14660 385 224180 SCHEDULE J, PAGE 1, PART I, LINE 3 THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS FOR HOLT INTERNATIONAL CHILDREN'S SERVICES, INC., THE RELATED ENTITY TO HOLT INTERNATIONAL FOUNDATION OF CHINA, RESEARCHES COMPENSATION LEVELS WITHIN OTHER SIMILAR ORGANIZATIONS PRIOR TO APPROVING THE CURRENT COMPENSATION FOR THE CEO AND OTHER OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION. THIS WAS CONDUCTED VIA WEBSITE INFORMATION AS WELL AS DIRECT CONTACT WITH THESE OTHER ORGANIZATIONS. THE EXECUTIVE COMMITTEE ACTS ON BEHALF OF THE FULL BOARD. FORM 990 - ORGANIZATION'S MISSION HOLT INTERNATIONAL IS A CHRISTIAN ORGANIZATION COMMITTED TO EXPRESSING GOD'S COMPASSION FOR CHILDREN WHILE ALWAYS UPHOLDING THE HIGHEST ETHICAL STANDARDS. WE: - FIND AND SUPPORT PERMANENT, LOVING FAMILIES FOR CHILDREN WHO ARE ORPHANED, ABANDONED, OR AT SERIOUS RISK OF SEPARATION FROM THEIR FAMILY. - PROVIDE SERVICES TO ENSURE THAT CHILDREN WILL GROW AND DEVELOP TO THEIR FULLEST POTENTIAL. - LEAD THE GLOBAL COMMUNITY IN ADVOCATING ON BEHALF OF THE WORLD'S MOST VULNERABLE CHILDREN. FORM 990, PART V, LINE 4B CHINA, PEOPLES REPUB FORM 990, PAGE 6, PART VI, LINE 1A THE BOARD MAY ELECT AN EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE WILL HAVE THE POWER TO MAKE DECISIONS BETWEEN BOARD MEETINGS, INCLUDING FINANCIAL AND BUDGETARY DECISIONS. THE EXECUTIVE COMMITTEE MUST COMPLY WITH THE PROVISIONS OF THE BYLAWS CONCERNING THE FULL BOARD AS FAR AS THOSE ARE REASONABLY APPLICABLE TO THE EXECUTIVE COMMITTEE. ALL EXECUTIVE COMMITTEE DECISIONS MUST BE RECORDED IN OFFICIAL MINUTES, WHICH MUST BE SUBMITTED TO THE FULL BOARD. UNLESS THE BOARD OF DIRECTORS DECIDES OTHERWISE, THE EXECUTIVE COMMITTEE WILL CONSIST OF THE PRESIDENT, SECRETARY, AND TREASURER OF THE ORGANZIATION, SO LONG AS THEY ARE SIMULTANEOUSLY MEMBERS OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE MUST MAKE REASONABLE EFFORTS TO CONTACT ALL BOARD MEMBERS FIRST, TO DISCUSS THE ISSUES TO BE DEALT WITH AT AN EXECUTIVE COMMITTEE MEETING. FORM 990, PAGE 6, PART VI, LINE 7A ACCORDING TO SECTION 5 OF THE BYLAWS - SELECTION OF DIRECTORS. DIRECTORS SHALL BE ELECTED BY THE BOARD OF DIRECTORS OF HOLT INTERNATIONAL CHILDREN'S SERVICES, INC. THE VOTE MUST BE BY A SECRET BALLOT IF ANY BOARD MEMBER SO REQUESTS. ACCORDING TO SECTION 6 OF THE BYLAWS - FILLING VACANCIES. THE BOARD OF DIRECTORS OF HOLT INTERNATIONAL CHILDREN'S SERVICES, INC. MAY ELECT NEW DIRECTORS TO FILL ANY VACANCIES ON THE BOARD, INCLUDING VACANCIES CREATED BY THE PASSAGE OF A RESOLUTION INCREASING THE TOTAL NUMBER OF BOARD MEMBER POSITIONS. A DIRECTOR ELECTED TO FILL A VACANCY WILL SERVE ONLY UNTIL THE NEXT REGULAR ELECTION OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 7B ACCORDING TO SECTION 7 OF THE BYLAWS - REMOVAL OF DIRECTORS. A DIRECTOR MAY BE REMOVED WITH OR WITHOUT CAUSE BY THE DIRECTORS OF HOLT INTERNATIONAL CHILDREN'S SERVICES, INC. BY A TWO-THIRDS VOTE OF THE DIRECTORS IN OFFICE. NOTICE OF THE MEETING OF THE BOARD OF HOLT INTERNATIONAL CHILDREN'S SERVICES, INC. MUST BE GIVEN THAT STATES THAT THE REMOVAL OF A DIRECTOR IS TO BE CONSIDERED AT THAT MEETING. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PREPARED BY A CERTIFIED PUBLIC ACCOUNTANT WHICH IS INDEPENDT OF HOLT INTERNATIONAL FOUNDATION OF CHINA BASED ON INFORMATION SUPPLIED BY MANAGEMENT. PRIOR TO FILING, THE ENTIRE FORM 990 IS CIRCULATED TO THE BOARD VIA EMAIL TO ALLOW FOR THEIR REVIEW. FORM 990, PAGE 6, PART VI, LINE 12C SENIOR STAFF ARE RESPONSIBLE FOR DISCLOSING POTENTIAL CONFLICTS OF INTEREST PER HOLT'S CONFLICT OF INTEREST POLICY. ANY DISCLOSED CONFLICTS ARE REVIEWED BY THE BOARD OF DIRECTORS TO DETERMINE WHETHER OR NOT A CONFLICT EXISTS, AND WORK WITH MANAGEMENT TO RECOMMEND FUTURE ACTION(S). A CONFLICT OF INTEREST IS ALWAYS PRESENT WHENEVER THE CORPORATION PAYS MONEY OR OTHER COMPENSATION, OR PROVIDES ANY TANGIBLE BENEFITS, TO AN OFFICER OR MEMBER OF THE BOARD OR TO A MEMBER OF A DIRECTOR'S OR OFFICER'S FAMILY. ALL TRANSACTIONS INVOLVING CONFLICTS OF INTEREST MUST BE APPROVED USING THE FOLLOWING PROCEDURES: 1) CONFLICT OF INTEREST MUST BE APPROVED BY THE FULL BOARD OF DIRECTORS; THEY CANNOT BE APPROVED BY STAFF, THE EXECUTIVE DIRECTOR, OR BY A COMMITTEE. 2) DIRECTORS AND OFFICERS WHO HAVE A CONFLICT OF INTEREST IN ANY MATTER MUST A) DECLARE THE EXISTENCE OF ANY DIRECT OR INDIRECT CONFLICT OF INTEREST, B) DISCLOSE THE DETAILS OF THE PROPOSED TRANSACTION ON THE RECORD, C) ABSTAIN FROM VOTING ON THAT MATTER AND D) LEAVE THE ROOM WHERE THE VOTE IS TO TAKE PLACE, UNTIL THE VOTES HAVE BEEN COUNTED. THE MINUTES MUST RECORD THIS TO SHOW THAT IT WAS DONE. 3) THE REST OF THE BOARD MUST ANALYZE THE TRANSACTION AND SUFFICIENT INFORMATION TO ENSURE THAT ALL TRANSACTIONS INVOLVING A CONFLICT OF INTEREST ARE FAIR TO THE CORPORATION AND THAT NO SPECIAL BENEFITS ARE BEING GIVEN TO ANY PERSON. THE INFORMATION RELIED UPON BY THE BOARD, AND ITS SOURCE, MUST BE RECORDED IN THE MINUTES. 4) ALL CONFLICT OF INTEREST TRANSACTIONS MUST BE APPROVED BY THE AFFIRMATIVE VOTE OF A MAJORITY OF ALL OF THE MEMBERS OF THE BOARD OF DIRECTROS WHO DO NOT HAVE A CONFLICT OF INTEREST INVOLVED IN THAT ISSUE, AS LONG AS NO LESS THAT TWO DISINTERESTED DIRECTORS VOTE TO APPROVE THE TRANSACTION. FORM 990, PAGE 6, PART VI, LINE 19 HOLT INTERNATIONAL FOUNDATION OF CHINA DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. HOLT INTERNATIONAL CHILDREN'S SERVICES INC 250 COUNTRY CLUB RD EUGENE OR 97401 237257390 ADOPTION OR 501C3 10 N/A false false false true false false false false false false false false false false true true false false false false HOLT INTERNATIONAL CHILDREN'S SERVICES INC C 1140385 CASH RECEIVED