2023-07-17T10:35:46-05:00 2022-08-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2021-09-01 273530769 AGAHOZO-SHALOM YOUTH VILLAGE INC AGAH 6463817866 234 5TH AVENUE 2ND FLOOR 209 NEW YORK NY 10001 CHRISTY LAMAGNA SECRETARY 6463817866 2023-07-17 1 CHRISTY LAMAGNA 999009999 GARRETT M HIGGINS P00543209 9143818900 2023-07-17 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z SHIRI SANDLER 234 5TH AVENUE 2ND FLOOR 209 NEW YORK NY 10001 6423395 0 X WWW.ASYV.ORG X 2010 DE THROUGH HEALING, EDUCATION, AND LOVE, THE AGAHOZO-SHALOM YOUTH VILLAGE EMPOWERS ORPHANED AND VULNERABLE RWANDAN YOUTH TO BUILD LIVES OF DIGNITY AND CONTRIBUTE TO A BETTER WORLD. 21 20 10 31 0 0 10674658 4784101 22942 310938 63649 267399 914242 406063 11675491 5768501 23157 24564 0 0 1551311 1803977 33870 55000 540154 1380496 2016682 2988834 3900223 8686657 1868278 24355900 25278705 1388895 1342005 22967005 23936700 THROUGH HEALING, EDUCATION, AND LOVE, THE AGAHOZO-SHALOM YOUTH VILLAGE EMPOWERS ORPHANED AND VULNERABLE RWANDAN YOUTH TO BUILD LIVES OF DIGNITY AND CONTRIBUTE TO A BETTER WORLD. 0 0 3046922 24564 345730 ASYV PROVIDES A HIGH SCHOOL EDUCATION, RESIDENTIAL FACILITIES, AND THERAPEUTIC TREATMENT TO MORE THAN 500 ORPHANED AND VULNERABLE TEENS IN RWANDA. 3046922 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 1 1 1 0 1 1 1 0 0 0 0 1 0 0 0 1 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 X 8 0 10 1 0 1 RW 0 0 0 1 1 0 0 0 0 0 0 X 21 20 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 NY X X CHASBRO INVESTMENTS INC 2129310100 445 PARK AVE SUITE 16A NEW YORK NY 10022 ELIZABETH STERN CHAIR 30.00 0.00 X X 0 0 0 MICHAEL DELGIACCO TREASURER 5.00 5.00 X X 0 0 0 CHRISTY LAMAGNA SECRETARY 5.00 0.00 X X 0 0 0 MICHELLE BARRACK DIRECTOR 5.00 0.00 X 0 0 0 LAURIE TOLL FRANZ DIRECTOR 5.00 0.00 X 0 0 0 RAN GOSHEN DIRECTOR 5.00 0.00 X 0 0 0 KATHY HARRIS DIRECTOR 5.00 0.00 X 0 0 0 JOHN HOOVER DIRECTOR 10.00 0.00 X 0 0 0 JEAN KAGUBARE DIRECTOR 5.00 0.00 X 0 0 0 BERTRAND KAYIRANGA DIRECTOR 5.00 0.00 X 0 0 0 VLAD KHANDROS DIRECTOR 5.00 0.00 X 0 0 0 CHERYL KNOPP DIRECTOR 5.00 0.00 X 0 0 0 JASON KOTIK DIRECTOR 10.00 0.00 X 0 0 0 JASON MERRIN DIRECTOR 5.00 0.00 X 0 0 0 PATRICK BUCHANA NSENGA DIRECTOR 5.00 0.00 X 0 0 0 SETH ROSENZWEIG DIRECTOR 5.00 0.00 X 0 0 0 JEFF SCHWARTZMAN DIRECTOR 5.00 0.00 X 0 0 0 BEN SNYDER DIRECTOR 5.00 0.00 X 0 0 0 CELINE UWINEZA DIRECTOR 5.00 0.00 X 0 0 0 BRIAN WALSH DIRECTOR 5.00 0.00 X 0 0 0 JILLIAN YOUNGBLOOD DIRECTOR 5.00 0.00 X 0 0 0 JEAN-CLAUDE NKULIKIYIMFURA EXECUTIVE DIRECTOR 40.00 0.00 X 129329 0 0 SHIRI SANDLER MANAGING DIRECTOR 40.00 0.00 X 148538 0 32086 277867 0 32086 2 0 1 0 PKF O'CONNOR DAVIES LLP 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 10528 AUDIT & TAX SERVICES 100700 1 582802 63832 4137467 206470 4784101 VISITORS & VOLUNTEERS 900099 157903 157903 SERVICE TRIPS 900099 153035 153035 310938 132211 132211 119998 0 119998 119998 119998 630919 495731 135188 135188 135188 74000 582802 147480 -73480 -73480 46475 11683 34792 34792 VAT REFUND 900099 121334 121334 MISCELLANEOUS INCOME 900099 97945 97945 REIMBURSEMENT INCOME 900099 91799 91799 13675 13675 324753 5768501 345730 0 638670 24564 24564 140724 140724 1480378 1115317 112188 252873 21947 7258 14689 121735 71732 11727 38276 39193 4953 10747 23493 17508 15066 2442 112407 15959 30688 65760 55000 55000 26056 18227 7829 170043 130018 25851 14174 258779 222232 16827 19720 26752 8161 18293 298 128892 110814 11778 6300 107427 87491 5508 14428 45 45 6022 6022 549406 549406 100497 47646 16816 36035 PROGRAM SUPPLIES 248331 230516 17815 0 MISCELLANEOUS 104112 103669 275 168 EQUIPMENT AND MAINTENAN 79766 79766 0 0 TRAINING EXPENSES 22438 0 8854 13584 58201 57381 820 3900223 3046922 313147 540154 2157392 4394427 601641 43739 7786397 6895061 361449 144182 200467 206166 302710 178790 13907149 3836355 10297549 10070794 1585005 2215858 1063290 1129688 24355900 25278705 373018 409009 99879 74808 602166 608188 313832 250000 1388895 1342005 X 12393471 15155947 10573534 8780753 22967005 23936700 24355900 25278705 X 1868278 -595958 -302625 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1356262 -217572 66739 1071951 1165354 237908 47000 1356262 1141514 73840 50000 1165354 1034547 106967 1141514 896466 200000 -61919 1034547 0.00000 0.88624 0.11377 0 0 230898 230898 11143885 3486623 7657262 641424 340468 300956 1890942 9264 1881678 10070794 REFUNDABLE ADVANCE 250000 250000 X 5581784 -595958 178195 554466 136703 5445081 323420 323420 5768501 5676387 178195 1597969 1776164 3900223 0 3900223 PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT CONSISTS OF FUNDS ESTABLISHED FOR THE GELFAND FAMILY SCIENCE CENTER AND A BOARD DESIGNATED FUND TO SUPPORT THE LONG TERM SUSTAINABILITY OF THE ORGANIZATION. PART X, LINE 2: THE ORGANIZATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR YEARS PRIOR TO 2019. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE ATTRIBUTED TO RELATED ENTITIES 374,508. GAIN ON DISPOSAL OF ASSETS 20,795. FUNDRAISING EXPENSES REPORTED ON PART VIII, LINE 8B 147,480. COST OF GOODS SOLD REPORTED ON PART VIII, LINE 10B 11,683. PART XI, LINE 4B - OTHER ADJUSTMENTS: FOREIGN EXCHANGE LOSSES 323,420. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES ATTRIBUTED TO RELATED ENTITIES 1,438,806. FUNDRAISING EXPENSES REPORTED ON PART VIII, LINE 8B 147,480. COST OF GOODS SOLD REPORTED ON PART VIII, LINE 10B 11,683. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 1 1 SCHEDULE E, PART I, LINE 3 THE ORGANIZATION'S RACIALLY NONDISCRIMINATORY POLICY APPEARS ON THE MAIN LANDING PAGE OF THE ORGANIZATION'S WEBSITE. SCHEDULE E, PART I, LINE 6 DURING THE YEAR, THE PAYROLL PROTECTION PROGRAM LOAN THAT THE ORGANIZATION HAD PREVIOUSLY APPLIED FOR UNDER THE CORONAVIRUS AID, RELIEF, AND ECONOMIC SECURITY ACT (CARES ACT), MET THE REQUIREMENTS FOR FORGIVENESS AND WAS FORGIVEN BY THE U.S. SMALL BUSINESS ADMINISTRATION. 1 SUB-SAHARAN AFRICA 0 0 GRANTS TO INDIVIDUALS 24564 SUB-SAHARAN AFRICA 1 159 PROGRAM SERVICES PROVIDES A HIGH SCHOOL EDUCATION, RESIDENTIAL FACILITIES AND THERAPUTIC TREATMENT TO ORPHANED AND VULERABLE TEENS IN RWANDA. 3012477 1 159 0 0 1 159 3037041 0 3037041 PROVIDE STUDENTS IN NEED WITH SEXUAL AND REPRODUCTIVE HEALTH EDUCATION, RELEVANT HEALTH SERVICES GENDER EQUITY, AND EMPOWERMENT ACTIVITIES SUB-SAHARAN AFRICA 499 24564 CHECK 0 0 1 0 0 0 PART I, LINE 2: ALL KIDS RECEIVED FINANCIAL SUPPORT FOR MEALS ACCORDING TO THEIR FINANCIAL CONSTRAINTS/CRITICAL CONDITIONS ANALYZED BY FAMILY MOTHERS AND SOCIAL WORKERS SUCH AS THOSE WHO LIVE ALONE OR WITH ELDEST PARENTS/ GUARDIANS OR WITH HANDICAP. FINANCIAL SUPPORT WAS PROVIDED TO KIDS DURING LOCKDOWNS AND HOLIDAYS. PART I, LINE 3: ACCRUAL METHOD OF ACCOUNTING WAS USED TO ACCOUNT FOR EXPENDITURES. PART III ACCOUNTING METHOD: PART IV, LINE 3: THE ORGANIZATION IS REQUIRED TO FILE FORM 5471 BECAUSE IT MEETS THE APPLICABLE THRESHOLD OF OWNERSHIP REQUIREMENTS. X X X X X 1 BLB CONSULTING & EVENTS LLC 347 FIFTH AVENUE SUITE 1402 NEW YORK NY 10016 EVENT PRODUCTION 0 652009 55000 597009 652009 55000 597009 NY VILLAGE TIME GALA 2022 652009 578009 74000 71485 23061 52783 VIRTUAL TRIVIA NIGHT 4793 4793 151 656802 582802 74000 71485 23212 52783 147480 -73480 SCHEDULE G, PART I, LINE 2B, COLUMN (V) THE ORGANIZATION PAYS THE FUNDRAISER A MONTHLY FEE FOR THE DURATION OF THE CONTRACT. THE FEE INCLUDES TRAVEL TO/FROM THE EVENT AND MEETINGS AS OUTLINED IN THE CONTRACT. ADDITIONAL EXPENSE FOR ITEMS SUCH AS COURIER SERVICES, SUPPLIES, ETC. ARE NOT EXPECTED TO EXCEED $1,000 AND WILL BE BILLED BY THE VENDOR DIRECTLY OR BILLED BY BLB CONSULTING LLC. X X 0 0 0 0 0 0 0 0 0 SHIRI SANDLER MANAGING DIRECTOR 148538 0 0 0 0 0 1421 0 30665 0 180624 0 0 0 LAURIE TOLL FRANZ MEMBER OF BOARD OF DIRECTORS OPERATING CAPITAL X 600000 608188 0 1 1 608188 X 2 206470 SALES PRICE 0 0 1 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTORS IN PART I, COLUMN (B). FORM 990, PART V, LINE 2A: THE ORGANIZATION HAS AN OFFICE IN RWANDA WITH AROUND 150 EMPLOYEES. THESE INDIVIDUALS DO NOT RECEIVE A FORM W-2 FROM THE ORGANIZATION AS THEY ARE NOT REQUIRED TO BE ISSUED ONE AS THEIR PAYROLL IS NOT U.S. SOURCED. THEREFORE, THEY ARE NOT BEING INCLUDED IN THE NUMBER OF EMPLOYEES REPORTED ON PART I, LINE 5 AND PART V, LINE 2A. FORM 990, PART I, QUESTION 5, AND PART V, QUESTION 2A: THE ORGANIZATION CONTRACTED WITH A PROFESSIONAL EMPLOYER ORGANIZATION (PEO) FOR SERVICES, INCLUDING BUT NOT LIMITED TO, PAYROLL, TIMEKEEPING, EMPLOYEE BENEFITS, HR ADMINISTRATION AND WORKFORCE REGULATORY COMPLIANCE NEEDS. AS THE EMPLOYER OF RECORD FOR TAX PURPOSES, FORMS W-2 AND W-3 ARE ISSUED BY THE PEO AND FILED UNDER THE PEO'S FEDERAL EIN. IN THIS CO-EMPLOYMENT ARRANGEMENT, THE ORGANIZATION IS THE COMMON LAW EMPLOYER AND, ACCORDINGLY, COMPENSATION IS REPORTED ON FORM 990, PART VII, SECTION A AND PART IX, LINES 5-10. THE ORGANIZATION CHANGED PROFESSIONAL EMPLOYER ORGANIZATION (PEO) FROM TRINET CORPORATION TO EXTENSISHR IN 2021 AND RECEIVED TWO SETS OF 2021 FORM W-2S. FORM 990, PART VI, SECTION B, LINE 11B ASYV HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY MANAGEMENT AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, AN ELECTRONIC COPY OF THE FORM 990 IS DISTRIBUTED TO THE BOARD FOR REVIEW AND COMMENT PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C AT THE ANNUAL BOARD MEETING WHICH IS USUALLY IN FEBRUARY OF EACH YEAR THE OFFICERS & DIRECTORS, ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST. AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING GOVERNING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST: A. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. B. THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. C. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE ORGANIZATION CAN OBTAIN \VITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. D. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. VIOLATIONS OF THE CONFLICTS OF INTEREST POLICY: A. IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE A FINANCIAL INTEREST. IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. B. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE A FINANCIAL INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15A THE ANNUAL PROCESS FOR DETERMINING COMPENSATION IS AS FOLLOWS: ASYV SHALL, UNDER THE GUIDANCE OF THE BOARD OF DIRECTORS, ANNUALLY EVALUATE THE EXECUTIVE DIRECTOR ON HIS/HER PERFORMANCE, AND ANNUALLY UNDERTAKE A COMPENSATION REVIEW PROCESS UNDER THE GUIDANCE OF THE HUMAN RESOURCES & COMPENSATION COMMITTEE PRIOR TO DETERMINING THE FOLLOWING YEAR'S COMPENSATION. CONCURRENT DOCUMENTATION. TO APPROVE THE COMPENSATION FOR THE EXECUTIVE DIRECTOR (AND OTHER HIGHLY COMPENSATED EMPLOYEES AND CONSULTANTS) THE BOARD MUST DOCUMENT HOW IT REACHED ITS DECISIONS, INCLUDING THE DATA ON WHICH IT RELIED, IN MINUTES OF THE MEETING DURING WHICH THE COMPENSATION WAS APPROVED. DOCUMENTATION WILL INCLUDE: A) A DESCRIPTION OF THE COMPENSATION AND BENEFITS AND THE DATE IT WAS APPROVED; B) THE MEMBERS OF THE BOARD WHO WERE PRESENT DURING THE DISCUSSION ABOUT COMPENSATION AND BENEFITS, AND THE RESULTS OF THE VOTE; C) A DESCRIPTION OF THE COMPARABILITY DATA RELIED UPON AND HOW THE DATA WAS OBTAINED; AND D) ANY ACTIONS TAKEN (SUCH AS ABSTAINING FROM DISCUSSION AND VOTE) BY ANY MEMBER OF THE COMMITTEE BUT WHO HAD A CONFLICT OF INTEREST WITH RESPECT TO THE DECISION ON THE COMPENSATION AND BENEFITS. THE CHAIR OF THE BOARD OF DIRECTORS, WHO IS A VOLUNTEER AND NOT COMPENSATED BY ASYV, WILL OPERATE INDEPENDENTLY WITHOUT UNDUE INFLUENCE FROM THE EXECUTIVE DIRECTOR. NO MEMBER OF THE HUMAN RESOURCES & COMPENSATION COMMITTEE WILL BE A STAFF MEMBER, THE RELATIVE OF A STAFF MEMBER, OR HAVE ANY RELATIONSHIP WITH STAFF THAT COULD PRESENT A CONFLICT OF INTEREST. THE PROCESS WAS LAST UNDERTAKEN IN 2022. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. IN ADDITION, 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: GAIN ON DISPOSAL OF ASSETS 20,795. FOREIGN EXCHANGE LOSSES -323,420. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF ITS INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. SEE FAR ENTERPRISE LTD JESUS IS ABLE HOUSE 3RD FLOOR KAN KICUKIRO UMUJYI WA KIGALI RW TRAINING & EMPLOYMENT OPPORTUNITIES TO ASYV GRADUATES RW AGAHOZO-SHALOM YOUTH VILLAGE INC C 10 1.00000 1 SEE FAR HOUSING LTD REMERA GASABO UMUJYI WA KIGALI RW AFFORDABLE HOUSING RW AGAHOZO-SHALOM YOUTH VILLAGE INC C 317228 3780625 1.00000 1 SEE FAR HOUSING HOLDINGS LLC PO BOX 309 UGLAND HOUSE GRAND CAYMAN CJ 981488391 INTEREST IN SEE FAR HOUSING, LTD CJ AGAHOZO-SHALOM YOUTH VILLAGE INC C 57280 2081040 1.00000 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 SEE FAR HOUSING HOLDING LLC D 234434 BOOK VALUE