2022-07-05T08:16:08-07:00 2021-12-31 811489821 HEALY AND ASSOCIATES 1200 CONCORD AVE STE 250 CONCORD CA 94520 990 2021-01-01 200764162 Cambodian Childrens Fund CAMB 3104969931 2461 Santa Monica Blvd PMB 833 Santa Monica CA 90404 Scott Neeson President & ED 2022-07-05 true Scott Neeson 999009999 Suzanne R Healy P00533689 9256030800 2 AAL1 IAL1 FAL1 2021 2022-09-23 18:48:47Z Scott Neeson 2461 Santa Monica Blvd PMB 833 Santa Monica CA 90404 15367074 false X cambodianchildrensfund.org X 2003 CA OUR MISSION IS TO BREAK CYCLES OF POVERTY AND ABUSE AND TO CREATE POSITIVE CHANGE IN CAMBODIA THROUGH INTERVENTION AND EDUCATION FOR THE MOST IMPOVERISHED CHILDREN ANDTHEIR FAMILIES. BY PROVIDING HEALTHCARE, EDUCATION, JOB TRAINING AND LEADERSHIP DEVELOPMENT, THE CHILDREN IN OUR CARE WILL ENTER CAMBODIAN SOCIETY WITH THE SKILLS, CONFIDENCE AND INTEGRITY TO HELP THEIR OWN FAMILIES AND COMMUNITIES IN AN ACTIVE WAY NO GENERATION HAS BEFORE. WE BELIEVE THAT FOR OPTIMAL DEVELOPMENT AND HEALING, THEC HILDREN IN OUR CARE MUST REMAIN CONNECTED TO THEIR FAMILIES AND THEIR COMMUNITIES.TO SUPPORT THIS OBJECTIVE WE RUN A BROAD SPECTRUM OF FULLY INTEGRATED COMMUNITYS ERVICES THAT COLLECTIVELY OFFER THE STRONGEST POSSIBLE SAFETY NET FOR FAMILIES AND COMMUNITIES IN CRISIS. 7 6 3 4 0 8273771 15181110 21774 7361 120033 136638 9066 41965 8424644 15367074 0 0 4409198 4300751 0 478019 4234109 4198744 8643307 8499495 -218663 6867579 20292865 27120483 127195 87234 20165670 27033249 X Cambodian Childrens Fund ("CCF") transforms the country's most impoverished kids into tomorrow's leaders, by delivering education, family support and community development programs into the heart of Cambodias most impoverished communities.We believe that with the right education and support, one child has the potential to lift an entire family out of poverty and that a generation of educated children has the power to change a whole society. Through intensive, longterm investments in children, CCF is helping students build the skills, confidence and integrity they need to become the progressive spokespeople and leaders of change in their community.CCF operates 64 inter-connected projects across 7 core program areas: Education, Leadership, Community Outreach, Healthcare, Child Care, Career and Life Skills, and Child Protection Unit. false false 7217040 7361 CCF Comprehensive Education and KGEThe 2nd wave of COVID pandemic has hit the country even harder compared to the year 2020, leading to school closures for all amost the entire year. To cope with the situation where in-class teaching and learning wasn't possible, CCF has continued building on its distance-learning platforms (both online teaching & learning and school worksheet delivery) which has been developed since last year to ensure continued education for all the students in the program. In that year, online learning was rolled out to students in all grades (except for those in Early Childhood Education). As all of CCF beneficiaries are in very poor living conditions, there were lots of challenges for them to be able to access online learning from home. Thus, in addition to the provision of prepaid cards to support their internet (5$/student per month), CCF set up wifi installation at some of CCF world housing communities to ensure that students could have access to internet for their online learning. Early Childhood EducationThe 2nd wave of COVID pandemic has hit the country even harder compared to the year 2020, leading to school closures for all amost the entire year. To cope with the situation where in-class teaching and learning wasn't possible, CCF has continued distributing school worksheets to the students. Given the students in this program are too young to be independent in their learning and their families didn't have knowledge to support their online learning, the program staff initiated Community Play-based Learning with an aim to provide teaching and learning support to individual students at their home. CCF Comprehensive Education and KGEIt's observed that a small number of students have learning difficulties to achieve basic skills of proficiency in literacy and numeracy before leaving primary school.Learning Support Program (LSP) is a comprehensive program that aims at ensuring that all children achieve appropriate levels of literacy (Khmer and English) and numeracy during the course of their primary education. Our understanding of important aspects of childrens educational development continues to be greatly enhanced through research. Wide ranges of strategies will be used to ensure the effectiveness of the program including, securing an appropriate and effective program, promoting the use of teaching and learning processes that will enable students to catch up when they are back in the mainstream and achieve to their full potential, setting students challenging targets and then monitoring the performance of students to ensure those targets are met.This LSP has been initially introduced since 2020 and the full implementation has been carried out from 2021 when on-site classes were replaced with distance learning for nearly the whole year due to severe Covid pandemic. Khmer General Education (KGE)Intensive Program development and implementation: in the academic year 2020-2021, CCF full Khmer General Education program was run online because of Covid-19 pandemic situation. To ensure the process of learning and teaching smoothly, CCF schools reduced some subjects such as Art, STEM, Computer, and Sport. In addition, the number of teaching hours was reduced from 39 hours to 30 hours per week. Furthermore, a clear structure of teaching, learning, and supporting was developed. Both teachers and students had clear schedules from Monday to Friday with assistance of team supporters to ensure the teaching and learning happened smoothly; ICT teams and academic teams supported the technical while school operation teams supported needed resources and other services. 7217040 true true false false false false false false false false true false true false true false true false false true true false false false false false false false false false false false false false false false false false true false false false false false false false false true 0 0 true 3 true false true CB false false false true true false 0 false false false false false false false X 7 6 false false false false false false false true true false false true true true true true true true true false CA X X X The Organization 3104969931 2461 SANTA MONICA BLVD PMB 833 Santa Monica CA 90404 Scott Neeson President & ED 40.00 0.00 X 102917 0 0 Warren Share Chair&Treasurer 2.00 0.00 X X 0 0 0 Cammie Rice Secretary 2.00 0.00 X X 0 0 0 RALPH SUDFELD Director 2.00 0.00 X 0 0 0 Jeffrey Shiu Director 2.00 0.00 X 0 0 0 Tom Zuber Director 2.00 0.00 X 0 0 0 MATTHEW GREENE Audit Committee 2.00 0.00 X X 0 0 0 102917 1 false false false 0 15181110 166889 15181110 Program services 624100 7361 7361 7361 136638 136638 0 0 0 0 0 0 0 Miscellaneous 900099 41965 41965 41965 15367074 185964 0 0 0 0 102917 84473 10728 7716 0 3982290 3268630 415110 298550 0 33581 31247 2334 181963 134569 41047 6347 0 0 0 0 0 0 152940 119592 29898 3450 573 573 15301 11017 4264 20 159416 134496 3163 21757 0 305526 239845 64557 1124 71433 71143 290 0 4539 3572 967 0 0 603657 555010 630 48017 183339 183339 Direct program expenses 2168591 2167227 671 693 In-kind supplies 229295 81972 142969 4354 Indirect fundraising expenses 77622 77622 Equipment rental and maint 75922 72804 256 2862 150590 57531 87842 5217 8499495 7217040 804436 478019 3035292 6541836 14466 14823 0 240662 194009 0 0 66309 59956 12685 6140 53544 51586 17717804 2438664 12357676 15279140 0 0 4001104 4500064 0 511127 472929 20292865 27120483 112998 76202 14197 11032 127195 87234 X 20165670 24105782 2927467 20165670 27033249 20292865 27120483 6867579 X false true X true false X 11173204 10637797 11008888 8273771 15181110 56274770 0 0 11173204 10637797 11008888 8273771 15181110 56274770 12956748 43318022 105206 182910 232262 120033 136638 777049 0 4097 2780 8376 9066 41965 66284 57118103 0.75840 0.76570 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10088658 10088658 5905632 1445366 4460266 1627350 993298 634052 96164 96164 15279140 4500064 Employee benefit payable 11032 11032 15367074 15367074 15367074 8499495 8499495 8499495 true United Kingdom 1 2 Fundraising 2 agents are volunteers in UK 0 Australia 1 3 Education/FUNDRAISING CHILD PROTECTION Unit 0 Hong Kong 1 2 Fundraising 0 Cambodia 13 448 Education/CAREER,LIFE SKILL COMM OUTREACH, HEALTHCARE 0 16 455 16 455 false false false false false false Part I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside US GRANTS RECIEVED IN PHNOM PEHN, CAMBODIA.ALL FUNDS RECEIVED IN CAMBODIA ARE SCANNED AND UPLOADED TO SHARED FOLDER WITH CAMBODIAN CHILDREN'S FUND ("CCF") LA, California & CCF PNP, Cambodia. A MONTHLY REVENUE REPORT IS ALSO SUBMITTED FOR REVIEW OF FUNDS RECEIVED AND BALANCED WITH OUR SageIntacct System Accounting SOFTWARE ON A MONTHLY BASIS. Part I, Line 3f - Investments and Expenditures The organization is located in California and Cambodia. It receives donations from around the world.Expenses are paid at the local office in Cambodia and are then sent to corporate office in Cambodia for allocation to other sites if necessary. Each location has a separate designation for journal entries. When a bill is rec'd that is attributable to other locations it is put into the clearing accout and then cleared out when charged to the locaiton.Cambodian Children's Fund has 16 Cambodian offcies, some of these include the program facilities e.g. satellite schools. Including CPU. Scott Neeson Exec. Director Held equity interest false Schedule L, Part V Supplemental Information CAMBODIAN CHILDREN'S FUND ("CCF") OWNS A 49% EQUITY INTEREST IN LATOPP HOLDINGS LTD, A CAMBODIAN REGISTERED COMPANY THAT HOLDS A DIRECT INTEREST IN THE PROPERTY AND ASSETS LEASED BY CCF. AS EXECUTIVE DIRECTOR AND CCF'S NOMINATED REPRESENTATIVE, SCOTT NEESONHOLDS A 51% EQUITY INTEREST IN LATOPP HOLDINGS LTD. SCOTT NEESON HOLDS CAMBODIAN CITIZENSHIP AND IS ENTITLED UNDER CAMBODIAN LAW TO OWN PROPERTY AND ASSETS. THERE ARE, APPROPRIATE RESTRICTIONS ON THE TRANSFER OF SCOTT NEESON'S EQUITY INTEREST IN LATOPP HOLDINGS LTD IN THE SHAREHOLDERS AGREEMENT. CCF HAS SECURITY AND CONTROL OVER THE PROPERTY AND ASSETS ATTACHED TO THE LANDS. THE AGREEMENTS SURROUNDING PROPERTY OWNERSHIP, AMONG OTHER THINGS, SECURE THE PROPERTIES USING HYPOTHEC FOR SECURING THE FUNDS PROVIDED BY CCF OR WITHOUT PRIOR CONSENT OF CCF. THUS, THE PROPERTIES CANNOT BE SOLD OR CONVEYED WITHOUT RECOVERY OF THE INVESTED FUNDS BY CCF. CCF REFLECTS THE INVESTMENTS IN FACILITY ASSETS AND PROPERTY AS LEASEHOLD IMPROVEMENTS FOR THE PURPOSE OF FINANCIAL STATEMENTS REPORTING, AS THE PROPERTIES ARE USED FOR THE SOLE PURPOSE OF CCF'S ACTIVITIES. THE INVESTMENT IN PROPERTY PAID BY CCF IS APPROXIMATELY $12,660,000 AS REFLECTED IN FIXED ASSETS. 43419 FMV 8022 FMV 31 76218 FMV 8 39230 FMV false false false Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: CCF Comprehensive Education and KGEIn this thriving economy, STEM careers are now in more demand while the number of students undertaking STEM-related higher education is still low compared to other fields. In CCF, STEM so far has been integrated into CCF KGE program for students from grade 7 to 12 only. So, to guide more students toward STEM careers in the future, we've learned that we need to get them involved when they are in lower grades. Therefore, the STEM Booster program was initiated in 2021 to find ways to boost STEM participation and increase the number of students undertaking STEM-based university courses and careers. This program includes these key components:1. Primary School Science/STEM Program2. Teacher Professional Development3. STEM Program and Clubs Implementation4. Competitions and Exchange Events 5. External Events6. Career Counselling Embedded in School Hours7. STEM Integration8. STEM Projects9. Employment10. MoEYS Documents11. STEM Promotion12. Monitoring Students Interest in STEM Careers OTHER PROGRAM SERVICES 5: Public School IntegrationThe opening of on-site public school classes when the Covid situation started to reduce its effect required to follow the Standard Operating Procedures (SOP) of Ministry of Education. With that, CCF Public School Support Team in charge of managing CCF students who studied at public schools had to make a few changes to our normal activities in order to ensure compliance with the SOP:1) Facilitated to copy the homework packages from public school and distributed them to CCF students then sent completed homework packages back to public school.2) Revised the usual transportation arrangement to align with SOP by reducing the number of students per school bus.3) Supported students to set up telegram groups for their public school classes.Khmer General Education (KGE)The severe Covid pandemic having spanned for two years in the country negatively impacted the education for students nationwide; CCF students were without any exception and in particular those who were in the high school exam year might not be well-prepared for the national 12th-grade exam. So, CCF initiated 2 mock-tests to assess the students readiness for the real exam because we believed that early identification of students academic ability was essential in developing a support plan necessary to increase their chance of passing the official exam. As a result, we achieved 82% pass rate for grade 12 students in KGE program (Grade A: 2, Grade B: 4, Grade C: 13, Grade D: 22 and Grade E: 18) while the Countrywides pass rate was just 63%. OTHER PROGRAM SERVICES 6: Food Program VolunteeringThe usual food program couldnt be implemented as other years given the serious impact of the 20th February Community Event. For children safety during the pandemic and to ensure compliance with COVID rules, one of which was forbidding big gatherings, we temporarily changed the implementation of existing evening food program as below:1. Replace soup distribution with packed food, snacks and fruits.2. Replace on-site food serving with staff delivering the packed food sets to CCF community world housings representative students who then distributed them to the young kids who live inside. It happened 4 times a week.By making this change, student leaders could still continue doing their community work while the primary beneficiaries of the food program could continue receiving good nutrition. Career CounselingThere is lack of students choosing STEM majors for their higher education. Since other non-STEM majors become more popular among general students, the labor supply in these fields are more than the needs, thus the employment opportunities could be narrow and more competitive for CCF students.Majority of CCF students like choosing non-STEM majors for their higher education. This is driven by various factors ranging from students own interest, academic abilities, influence of their peers/families, and lack of understanding.CLS Team has started to promote STEM majors for university enrollment through various approaches such as inclusion of STEM-related career and major orientations, career counseling, and compilations of STEM-related documents for students to read to widen their understanding. Recently, in collaboration with CCF Education Team, we have worked on an initiative called Boost STEM by setting up more STEM-related activities for students to get involved from secondary school onward. OTHER PROGRAM SERVICES 7: Residential Care under In-facility Childcare projectWith the commitment of Cambodias MoSVY (ministry of social affairs, veteran, and youth rehabilitation) to reduce the number of residential children across the nation (reintegrate children from residential care institutions in five provinces by 30 percent by 2018), our CCF in-facility childcare has to be implemented in alignment with that commitment, leading to continued scaling down of CCF Residential Care but expanding other care alternatives such as kinship care, foster care, group home living, and independent self-living. CCF has far exceeded the commitment since the last few years and 2021 was the first year when there were no students in CCF Residential Care. NurseryThe usual nursery outing trips and other classroom activities were cancelled due to COVID restrictions. The young children during the first few months after the restrictions were imposed had to stay home with their families all day without engaging in any activities that could help them grow and develop.The Cancellation of Nursery Outing Trip has been replaced with a new initiative called Weekly Home Visit that is now one among the project objectives. Home Visit creates the foundation seeking for understanding and cooperation between families and CCF, which is vital to every child's success amid the COVID-19 crisis. From staff's observations, 98% of children and their families had good understanding of the project objectives through their active note taking and self-led activities in their community. OTHER PROGRAM SERVICES 8: Counseling under In-facility Childcare projectIn-person counseling service wasnt possible during the Covid lockdowns (CCF targeted communities were classified as RED Zone). Some students were stressed during the Covid-19 lockdown as they were required to stay in the village for their safety. CCF Counseling Team provided online emotional counseling to students who needed it. Also, staff who conducted home visits helped check on students who appeared to be stressed. Additionally, our staff advised them to keep contact remotely with their relatives since they couldnt communicate face to face.Food Arrangement under In-facility On-site food serving and self-food shopping for students wasnt possible due to COVID restrictions. Therefore, this usual arrangement was changed to door delivery of raw food packages during the lockdowns and school closures. For old students, fresh food was distributed to group home students in CCF community-based care program every 2 days to minimize COVID infection risks when these students did food shopping in local markets. For small children, on-site food serving was replaced with door delivery of rice, fresh food, fruits, milks to the nursery and daycare students in the community living areas due to the extended school closures. OTHER PROGRAM SERVICES 9: All Healthcare projectsTo assure that needy people in need of healthcare treatment and services could still come to get such services from CCF healthcare team amidst the extreme Covid pandemic, strict implementation of COVID prevention protocols minimized transmission in CCF Medical Clinic. A wide range of prevention measures were taken such as distance seating, temperature taking, alcohol spray, area decontamination, Covid rapid test, etc.Medical Clinic projectRegular healthcare education sessions for beneficiaries were mostly cancelled due to the severe COVID transmission across the country.However, CCF Healthcare Team changed to provide the health education either to smaller groups or a new form of quick demo sessions during patients waiting time.Family AssistanceSteung Meanchey area was classified as RED Zone due to concerning Covid transmission prevalence; this caused many families unable to go out to work or to do food shopping. Thus, CCF family assistance started to increase and changed a focus beyond what we normally provided. The extra services included facilitating nearly 300 CCF targeted beneficiaries to receive governments cash transfer support, around 2,300 CCF targeted beneficiaries got full Covid vaccination, thousands of ongoing food handouts were distributed to beneficiaries during the severe lockdowns, and provision of Covid prevention supplies to beneficiaries, etc. Form 990, Part VI, Line 11b: Form 990 Review Process The tax return is prepared by an outside accounting firm. After completion of said returns, the organization is sent a draft of the tax returns to be reviewed and examined. The organization makes copies of the returns and distributes to those individuals charged with governance. Those individuals at that time can review and if applicable discuss any line items in the return with the accountant who has prepared the return. If all items are found to be acceptable, an authorization is signed and provided to authorize the outside accounting firm to process, sign and provide copies of the returns to be filed (paper or electronically) with the designated governmental agencies. The tax returns are then signed by the organization, stamped and mailed with certified return receipt or the signed form 8879 is provided to the outside accounting firm allowing electronic filing. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Individuals are expected to self-disclose information. All board members receive the conflict of interest policy and sign board member agreements. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management The Executive Director's (ED) salary is voted on by the Board.A committee of three volunteer board members reviews data from Guidestar and the Chronicle of Philanthropy and approves compensation annually.The ED is then responsible for determining fair salary for the top, key staff positions. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees A committee of three volunteer board members reviews data from Guidestar and the Chronicle of Philanthropy and approves compensation annually. Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection Federal Tax Returns are available at guidestar.org & charitynavigator.org. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Governing documents are available for public inspection at the principal place of business.The conflict of interest policy and the organization's financial statements are available directly on the organization's website.