2021-09-28T16:22:02-05:00 2018-12-31 274561913 RLG TAX ADVISORS LLC 5100 27TH ROAD N ARLINGTON VA 22207 990 2018-01-01 541563619 BOAT PEOPLE SOS INC BOAT 7035382190 6066 LEESBURG PIKE STE 100 FALLS CHURCH VA 22041 DR NGUYEN DINH THANG PRESIDENT & CEO 7035382190 2021-09-28 1 ROBERT GROHS P00454808 7035937391 2021-09-27 X 2018 2022-09-23 18:48:47Z X DR NGUYEN DINH THANG 6066 LEESBURG PIKE STE 100 FALLS CHURCH VA 22041 3642568 0 X WWW.BPSOS.ORG X 1991 VA TO ASSIST VIETNAMESE REFUGEES AND IMMIGRANTS IN THEIR SEARCH FOR LIFE IN LIBERTY AND DIGNITY. 9 8 70 50 0 0 3962659 3053300 540745 577268 0 12000 0 0 4503404 3642568 0 0 0 0 1727295 1695061 0 0 31124 1563773 1583915 3291068 3278976 1212336 363592 2571300 2820796 471372 413684 2099928 2407112 TO ASSIST VIETNAMESE REFUGEES AND IMMIGRANTS IN THEIR SEARCH FOR LIFE IN LIBERTY AND DIGNITY BY EMPOWERING AND ORGANIZING VIETNAMESE AMERICAN COMMUNITIES IN THEIR PROGRESS TOWARD SELF-SUFFICIENCY. 0 0 2763486 577268 WITH TEAMS OF QUALIFIED STAFF AND PASSIONATE VOLUNTEERS OPERATING IN 11 OFFICE LOCATIONS ACROSS THE UNITED STATES AND INTERNATIONALLY, WE EMPOWER INDIVIDUALS, STRENGTHEN FAMILIES, AND BUILD COMMUNITIES THROUGH: - DIRECT SERVICES- ADVOCACY - COMMUNITY ORGANIZING & DEVELOPMENT - MEDIA - RESEARCH - LEADERSHIP DEVELOPMENT 2763486 1 1 0 0 0 0 0 0 0 1 1 1 0 1 1 1 1 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 43 0 70 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 8 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X X THE ORGANIZATION 7035382190 6066 LEESBURG PIKE SUITE 100 FALLS CHURCH VA 220412234 NGUYEN DINH THANG PRESIDENT & CEO 40.00 X X 105000 0 11039 TUYET N DINH CHAIR 2.00 X X 0 0 0 JULIA PHAM VICE CHAIR 2.00 X X 0 0 0 TAMMY PAIGE GODDARD TREASURER 2.00 X X 0 0 0 TERESA MESSER SECRETARY 2.00 X X 0 0 0 AN NGUYEN BOARD MEMBER 2.00 X 0 0 0 SHIREEN HORMOZDI BOARD MEMBER 2.00 X 0 0 0 LONG NGUYEN BOARD MEMBER 2.00 X 0 0 0 TRONG PHAN BOARD MEMBER 2.00 X 0 0 0 TRAN TRANG KHANH COO 40.00 X 92000 0 9673 RASHELLE WIMBISH CFO 40.00 X 92000 0 9673 289000 0 30385 1 0 0 0 0 2446634 606666 3053300 CONTRACTS 900099 320855 320855 PUBLICATION REVENUE 900099 184893 184893 SERVICES REVENUE 900099 71520 71520 577268 12000 12000 3642568 577268 0 12000 X 287000 45000 242000 1143353 1137203 6150 154942 125902 29040 109766 83146 26620 47930 47930 657463 611196 46267 27017 27017 53664 53664 31474 5450 26024 331943 260613 71330 110395 109344 1051 -12730 -12730 16031 16031 39733 17513 22220 PROGRAM ACTIVITIES 164170 159480 4690 TRAINING 59320 59320 COMMUNICATION 35500 35500 OTHER EXPENSES 22005 45868 -50297 26434 3278976 2763486 484366 31124 1643802 642179 389481 580996 371173 209805 72400 161368 538592 465617 897661 2571300 2820796 180108 136985 291264 276699 471372 413684 X 710005 1132896 1389923 1274216 2099928 2407112 2571300 2820796 363592 -56408 0 X X 0 1 X 1 1 1 X 2415827 2583433 2574076 3962659 3053300 14589295 747159 467281 631750 540745 577268 2964203 3162986 3050714 3205826 4503404 3630568 17553498 0 0 0 17553498 4 12000 12004 4 12000 12004 3162990 3050714 3205826 4503404 3642568 17565502 0.99930 1.00000 0.00070 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1000000 -47272 952728 1000000 1000000 0.00000 0.00000 1.00000 0 0 92607 36423 56184 161376 161376 0 117190 12006 105184 161368 MUTUAL FUNDS 538592 F 538592 DEPOSITS 86723 DUE FROM INTERCOMPANY 810938 897661 DEFERRED REVENUE 5449 DEFERRED RENT - CURRENT 4646 DEFERRED RENT - LONG TERM 127653 LEASE INCENTIVE OBLIGATION 136990 OBLIGATIONS UNDER CAPITAL LEASE 1961 276699 X 3642568 0 3642568 0 3642568 3278976 0 3278976 0 3278976 PART V, LINE 4: DONOR RESTRICTED ENDOWMENT FUNDS AT DECEMBER 31, 2018 ARE $952,728, WHICH CONSISTS OF A SINGLE DONOR ESTABLISHING AN ENDOWMENT FUND FOR THE PURPOSE OF FUNDING A RESEARCH CENTER THAT STRATEGICALLY PROMOTES A DEMOCRATIC, PROSPEROUS AND INDEPENDENT VIETNAM. NO DONOR RESTRICTED ENDOWMENT FUNDS WERE RELEASED FROM RESTRICTIONS. PART X, LINE 2: THE ORGANIZATION HAS ADOPTED THE ACCOUNTING OF UNCERTAINTY IN INCOME TAXES AS REQUIRED BY THE INCOME TAXES TOPIC (TOPIC 740) OF THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC). TOPIC 740 REQUIRES THE ORGANIZATION TO DETERMINE WHETHER A TAX POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT TO BE RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS MORE THAN FIFTY PERCENT LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT WHICH COULD RESULT IN THE ORGANIZATION RECORDING A TAX LIABILITY THAT WOULD REDUCE ITS NET ASSETS. THE ORGANIZATION HAS ANALYZED ITS TAX POSITIONS, AND HAS CONCLUDED THAT NO LIABILITY FOR UNRECOGNIZED TAX BENEFITS SHOULD BE RECORDED RELATED TO ANY UNCERTAIN TAX POSITIONS TAKEN ON RETURNS FILED FOR OPEN TAX YEARS (2015-2017), OR EXPECTED TO BE TAKEN IN ITS 2018 TAX RETURN. THE ORGANIZATION IS NOT AWARE OF ANY TAX POSITIONS FOR WHICH IT BELIEVES THAT THERE IS A REASONABLE POSSIBILITY THAT THE TOTAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL CHANGE MATERIALLY IN THE NEXT TWELVE MONTHS. EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 1 8 ANTI-HUMAN/LABOR TRAFFICKING, CIVIL SOCIETY ADVOCACY, & RELIGIOUS FREEDOM PROTECTION OF MIGRANT WORKERS, VIETNAMESE WOMEN, AND VICTIMS OF HUMAN TRAFFICKING; SOUTHEAST ASIAN CONFERENCE FOR FREEDOM OF RELIGION OR BELIEF; PROTECTION AND ASSISTANCE FOR HUMAN RIGHTS DEFENDERS. ASSIST WITH LEGAL LITIGATION AND PROVIDE DIRECT SERVICES TO VICTIMS. POLICY DEVELOPMENT AND ADVOCACY FOR HUMAN RIGHTS AND RELIGIOUS FREEDOM. 951140 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 1 8 REFUGEE ASSISTANCE PROVIDE LEGAL ASSISTANCE, PROTECTION, AND LIVELIHOOD SERVICES FOR REFUGEES; SOCIAL SERVICES; CASE MANAGEMENT. 254560 2 16 0 0 2 16 1205700 0 1205700 0 0 0 0 0 0 PART I, LINE 2: RECIPIENTS ARE REQUIRED TO FILE PERIODIC EXPENDITURE AND PROGRAM REPORTS DESCRIBING EFFORTS TOWARD MEETING PROGRAM OBJECTIVE. CONTINUED FUNDING IS CONTINGENT UPON POSITIVE RESULTS. FORM 990, PART VI, SECTION B, LINE 11B AFTER THE 990 IS PREPARED BY AN INDEPENDENT AUDITOR, A DRAFT IS SUBMITTED TO CFO FOR A FIRST REVIEW. CFO REVEIWS FOR ACCURACY AND COMMUNICATES ANY CHANGES TO AUDITOR. NEXT, AUDITOR SUBMITS A SECOND DRAFT (IF NECESSARY) WHICH IS REVIEWED BY BOTH CFO AND CEO/PRESIDENT. CEO/PRESIDENT PASSES THE DRAFT TO CHAIRMAN AND TREASURER OF BOARD OF DIRECTORS FOR FINAL REVIEW AND APPROVAL. CEO/PRESIDENT SIGNS THE APPROVED TAX RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION BUILT CONTROLS IN ITS PROCUREMENT PROCESS TO DISCOURAGE EMPLOYEES FROM ENTERING INTO BUSINESS CONTRACTS ON BEHALF OF BPSOS THAT MAY RESULT IN A PERSONAL GAIN FOR AN EMPLOYEE OR FOR A RELATIVE. REQUESTS FOR SIGNIFICANT PURCHASES AND CONTRACTUAL RELATIONSHIPS MUST INCLUDE THREE ESTIMATES FROM THREE DIFFERENT INDEPENDENT BUSINESSES OR PROFESSIONAL SERVICE PROVIDERS. EVERY CONTRACT MUST BE REVIEWED AND APPROVED BY A DIRECTOR OR EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS FOR DETERMINING THE COMPENSATION OF THE CEO INCLUDES A REVIEW OF THE PREVAILING SALARY BASE FOR INDIVIDUALS IN COMPARABLE POSITIONS. THE PROPOSED SALARY IS THEN PRESENTED TO THE BOARD OF DIRECTORS FOR THEIR APPROVAL. THE PROCESS FOR DETERMINING THE COMPENSATION OF THE KEY EMPLOYEES INCLUDES A REVIEW OF THE PREVAILING SALARY BASE FOR INDIVIDUALS IN COMPARABLE POSITIONS. THE PROPOSED SALARY IS THEN PRESENTED TO THE BOARD OF DIRECTORS FOR THEIR APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AND ON THE GUIDESTAR.ORG WEBSITE. FORM 990, PART IX, LINE 11G CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 611,196. MANAGEMENT AND GENERAL EXPENSES 46,267. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 657,463. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED ITS OVERSIGHT OF THE AUDIT PROESS FROM THE PRIOR YEAR. AMENDED RETURN EXPLANATION THE ORGANIZATION HAS RESTATED CERTAIN ACCOUNTS IN ITS PREVIOUSLY ISSUED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2018 TO CORRECT FOR AN ERROR IN RECORDING CASH AND INTERCOMPANY SUSPENSE EXPENSES ACCOUNT THAT WERE RECORDED IN AN INCORRECT PERIOD. THE ERROR WAS CAUGHT BY MANAGEMENT WHEN CLOSING THE 2019 BOOKS AND THE ADJUSTMENTS SHOWN BELOW WERE MADE TO THE ORGANIZATION'S RECORDS. THE FOLLOWING CHANGES ARE BEING MADE: PART IX - OTHER EXPENSES INCRESAED BY $100,000 PART X - CASH BALANCE DECRASED BY $100,000 PART X - UNRESTRICTED NET ASSETS DECREASED BY $100,000 BOAT PEOPLE SOS - HOUSTON 11360 BELLAIRE BLVD HOUSTON TX 77072 454040991 TO ASSIST VIETNAMESE IMMIGRANTS TX 501(C)(3) LINE 11 BOAT PEOPLE SOS 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 BOAT PEOPLE SOS - HOUSTON R 810938 CASH