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THE J F KAPNEK CHARITABLE TRUST: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
THE J F KAPNEK CHARITABLE TRUST (EIN 23-7165692)
Tax period
2018-07-01 to 2019-06-30
Filed
2020-02-24
IRS object ID
202000559349301110
Schema version
2018v3.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2020-02-24T13:21:10-08:00ReturnTs
Tax Period End2019-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN942861940PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Bregante Company LLP CPAsBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1301 Battery St 2 MezzanineAddressLine1Txt
CitySan FranciscoCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94111ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN237165692EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE JF KAPNEK CHARITABLE TRUSTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlJFKABusinessNameControlTxt
Phone9259627150PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1936 DEWING AVENUE STE E3AddressLine1Txt
CityLAFAYETTECityNm
State AbbreviationCAStateAbbreviationCd
ZIP94549ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDaniel Robbins MDPersonNm
Person TitleED/Board ChairPersonTitleTxt
Signature2020-02-24SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJennifer L RuthPreparerPersonNm
PTINP00854240PTIN
Phone4157771001PhoneNum
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-09-23 17:36:50ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDaniel Robbins MDPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1936 DEWING AVENUE STE E3AddressLine1Txt
CityLAFAYETTECityNm
State AbbreviationCAStateAbbreviationCd
ZIP945494277ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$608,968GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
All Affiliates IncludedfalseAllAffiliatesIncludedInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.JFKapnekTrust.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1970FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionTHE JF KAPNEK TRUST USA WORKS TO IMPROVE FAMILY HEALTH, REDUCE CHILD MORTALITY AND CREATE EDUCATIONAL OPPORTUNITY FOR THE CHILDREN OF ZIMBABWE THROUGH THE SUPPORT OF THE JF KAPNEK TRUST ZIMBABWE AND OTHER PARTNER ORGANIZATIONS.ActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee3TotalEmployeeCnt
Total Volunteers75TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$335,820PYContributionsGrantsAmt
CY Contributions Grants$364,472CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$49,227PYInvestmentIncomeAmt
CY Investment Income$72,869CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$385,047PYTotalRevenueAmt
CY Total Revenue$437,341CYTotalRevenueAmt
PY Grants And Similar Paid$214,336PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$331,450CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$32,731PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$32,893CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$3,210CYTotalFundraisingExpenseAmt
PY Other Expenses$77,000PYOtherExpensesAmt
CY Other Expenses$156,726CYOtherExpensesAmt
PY Total Expenses$324,067PYTotalExpensesAmt
CY Total Expenses$521,069CYTotalExpensesAmt
PY Revenues Less Expenses$60,980PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$83,728CYRevenuesLessExpensesAmt
Total Assets BOY$1,120,905TotalAssetsBOYAmt
Total Assets EOY$1,037,646TotalAssetsEOYAmt
Total Liabilities BOY$5,080TotalLiabilitiesBOYAmt
Total Liabilities EOY$7,149TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,115,825NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,030,497NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE JF KAPNEK TRUST USA WORKS TO IMPROVE FAMILY HEALTH, REDUCE CHILD MORTALITY AND CREATE EDUCATIONAL OPPORTUNITY FOR THE CHILDREN OF ZIMBABWE THROUGH THE SUPPORT OF THE JF KAPNEK TRUST ZIMBABWE AND OTHER PARTNER ORGANIZATIONS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$198,714ExpenseAmt
Grant$178,508GrantAmt
Revenue$35,800RevenueAmt
DescHARARE CHILDREN'S HOSPITAL TRUST - WE PROVIDE SUPPORT AND IDENTIFY PARTNER ORGANIZATIONS TO PROVIDE BASIC MEDICAL EQUIPMENT AND SUPPLIES TO HARARE CHILDREN'S HOSPITAL THROUGH GRANTS AND FUNDING SUPPORT TO HARARE CHILDREN'S HOSPITAL TRUST.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$126,826ExpenseAmt
Grant$120,247GrantAmt
Revenue$42,516RevenueAmt
DescTHE PRESCHOOL - CHILD HEALTH PROGRAM - WE SEND GRANT SUPPORT TO THE JF KAPNEK TRUST ZIMBABWE IN SUPPORT OF THEIR EFFORTS TO PROVIDE NUTRITION, IMMUNIZATIONS, HEALTH SCREENINGS AND EARLY CHILDHOOD EDUCATION TO OVER 20,000 YOUNG CHILDREN AT OVER 200 PRESCHOOL SITES IN ZIMBABWE.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$31,606ExpenseAmt
Grant$11,400GrantAmt
Revenue$18,300RevenueAmt
DescCHILDHOOD DISABILITIES - PROVIDING GRANT SUPPORT TO THE CHILDREN'S REHABILITATION UNIT TO PROVIDE SERVICES, WHEELCHAIRS AND OTHER MOBILITY DEVICES FOR CHILDREN WITH CEREBRAL PALSY OR OTHER CHILDHOOD DISABILITIES.Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$21,296TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant$21,296TotalOtherProgSrvcGrantAmt
Total Other Prog Srvc Revenue$10,000TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses$378,442TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtYes (true)CollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (true)ReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesYes (true)ForeignActivitiesInd
More Than5000 K To OrgYes (true)MoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Invest Tax Exempt BondsfalseInvestTaxExemptBondsInd
Escrow AccountfalseEscrowAccountInd
On Behalf Of IssuerfalseOnBehalfOfIssuerInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document4IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee3EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Form990 T FiledfalseForm990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Form8282 Filed0Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
Org Filed In Lieu Of Form1041falseOrgFiledInLieuOfForm1041Ind
Licensed More Than One StatefalseLicensedMoreThanOneStateInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members8GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSHELLI BRUDZINSKIPersonNm
Phone9259627150PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1936 DEWING AVENUE STE E3AddressLine1Txt
CityLAFAYETTECityNm
State AbbreviationCAStateAbbreviationCd
ZIP945494277ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Daniel Robbins MD
ED/Board Chair15.000.00Yes (X)Yes (X)$20,000$0$0
Candace Turtle
Board Mem/D.O.1.000.00Yes (X)Yes (X)$0$0$0
Barbara Kramer JD
board member1.000.00Yes (X)$0$0$0
MARGARET POLLAND-FOX
board member1.000.00Yes (X)$0$0$0
HALEY CASSRIEL
board member1.000.00Yes (X)$0$0$0
Andrew Singer
board member1.000.00Yes (X)$0$0$0
Ann Appert
BOARD MEMBER1.000.00Yes (X)$0$0$0
STEVE CASSRIEL
BOARD MEMBER1.000.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$20,000TotalReportableCompFromOrgAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$364,472AllOtherContributionsAmt
Total Contributions$364,472TotalContributionsAmt
Total Program Service Revenue$0TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$40,764TotalRevenueColumnAmt
Related Or Exempt Func Income$40,764RelatedOrExemptFuncIncomeAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$203,732SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$171,627SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$32,105SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$32,105TotalRevenueColumnAmt
Related Or Exempt Func Income$32,105RelatedOrExemptFuncIncomeAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Other Revenue Total$0OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$437,341TotalRevenueColumnAmt
Related Or Exempt Func Income$72,869RelatedOrExemptFuncIncomeAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$331,450TotalAmt
Program Services$331,450ProgramServicesAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$20,000TotalAmt
Management And General$20,000ManagementAndGeneralAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$10,297TotalAmt
Management And General$10,297ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$2,596TotalAmt
Management And General$2,596ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$3,250TotalAmt
Management And General$3,250ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$23,120TotalAmt
Management And General$23,120ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$14,527TotalAmt
Management And General$14,496ManagementAndGeneralAmt
Fundraising$31FundraisingAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$4,341TotalAmt
Management And General$4,341ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
IN KIND DONATIONS$46,992$46,992
OUTSIDE SERVICES$36,600$36,600
OFFICE SUPPLIES$8,515$8,515
RECEPTION$4,737$4,737

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$14,644TotalAmt
Management And General$11,465ManagementAndGeneralAmt
Fundraising$3,179FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$521,069TotalAmt
Program Services$378,442ProgramServicesAmt
Management And General$139,417ManagementAndGeneralAmt
Fundraising$3,210FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$141,870BOYAmt
EOY$71,474EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$364BOYAmt
EOY$364EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$11,415LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$11,415LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$879,276BOYAmt
EOY$819,938EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$73,788BOYAmt
EOY$120,263EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$25,607BOYAmt
EOY$25,607EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,120,905BOYAmt
EOY$1,037,646EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$5,080BOYAmt
EOY$7,149EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$5,080BOYAmt
EOY$7,149EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,024,824BOYAmt
EOY$977,855EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$91,001BOYAmt
EOY$52,642EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,115,825BOYAmt
EOY$1,030,497EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,120,905BOYAmt
EOY$1,037,646EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$83,728ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$1,600NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$337,570CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$366,356CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$387,536CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$335,820CurrentTaxYearMinus1YearAmt
Current Tax Year$364,472CurrentTaxYearAmt
Total$1,791,754TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$337,570CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$366,356CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$387,536CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$335,820CurrentTaxYearMinus1YearAmt
Current Tax Year$364,472CurrentTaxYearAmt
Total$1,791,754TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$1,791,754PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$37,758CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$33,519CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$27,281CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$43,013CurrentTaxYearMinus1YearAmt
Current Tax Year$40,764CurrentTaxYearAmt
Total$182,335TotalAmt

Post1975 UBTI Post1975UBTIGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$37,758CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$33,519CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$27,281CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$43,013CurrentTaxYearMinus1YearAmt
Current Tax Year$40,764CurrentTaxYearAmt
Total$182,335TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$24,484CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$42,398CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$19,712CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$6,214CurrentTaxYearMinus1YearAmt
Current Tax Year$32,105CurrentTaxYearAmt
Total$124,913TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$399,812CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$442,273CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$434,529CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$385,047CurrentTaxYearMinus1YearAmt
Current Tax Year$437,341CurrentTaxYearAmt
Total$2,099,002TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.85360PublicSupportCY509Pct
Public Support PY5090.83300PublicSupportPY509Pct
Investment Income CY0.08690InvestmentIncomeCYPct
Investment Income PY0.08270InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Held Works Art HeldWorksArtGrp

FieldValueIRS element (for citing)
Assets Included$25,607AssetsIncludedAmt
FieldValueIRS element (for citing)
Collection Used Pub ExhibitionYes (X)CollectionUsedPubExhibitionInd
Collection Used PreservationYes (X)CollectionUsedPreservationInd
Solicited Assets SalefalseSolicitedAssetsSaleInd

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$4,560OtherCostOrOtherBasisAmt
Depreciation$4,560DepreciationAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$6,855OtherCostOrOtherBasisAmt
Depreciation$6,855DepreciationAmt
FieldValueIRS element (for citing)
Total Book Value Securities$120,263TotalBookValueSecuritiesAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart III, Line 4: Description of organization's collections and how it furthers its purpose.FormAndLineReferenceDesc
ExplanationSCULPTURES REPRESENTING ARTISTS IN ZIMBABWE, THE COUNTRY IN WHICH THE ORGANIZATION PROVIDES A MAJORITY OF ITS ASSISTANCE.ExplanationTxt

Schedule F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp

FieldValueIRS element (for citing)
RegionSub-Saharan AfricaRegionTxt
Offices0OfficesCnt
Employee0EmployeeCnt
Type Of Activities ConductedGrants to RecipientsTypeOfActivitiesConductedTxt
Region Total Expenditures$247,285RegionTotalExpendituresAmt
FieldValueIRS element (for citing)
Subtotal Spent$247,285SubtotalSpentAmt
Total Spent$247,285TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp

FieldValueIRS element (for citing)
Purpose Of GrantProg SupportPurposeOfGrantTxt
Cash Grant$247,285CashGrantAmt
Manner Of Cash DisbursementWire TransferMannerOfCashDisbursementTxt
FieldValueIRS element (for citing)
Total Other Org1TotalOtherOrgCnt
Transfer To Foreign CorpfalseTransferToForeignCorpInd
Interest In Foreign TrustfalseInterestInForeignTrustInd
Foreign Corp OwnershipfalseForeignCorpOwnershipInd
Passive Foreign Investmest CofalsePassiveForeignInvestmestCoInd
Foreign PartnershipfalseForeignPartnershipInd
Boycott CountriesfalseBoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside USFormAndLineReferenceDesc
ExplanationPART I, LINE 2 - GRANTMAKERS EXPLANATION FOR GRANTS OUTSIDE USMajor grants received have associated budgets against which outflows are monitored on a monthly basis, as per expenditure reports received from the recipient organization. Smaller grants and unrestricted donations are included in programming budgets. Funds spent in Zimbabwe undergo a series of management approvals, including requests for bids and approval of the selected bids by managers. There is an annual audit in Zimbabwe and regular site visits from the granting agency (Elizabeth Glaser Pediatric Aids Foundation), as well as from the JF Kapnek Trust's executive director. All requests for funding sent to the recipient organization require supporting documentation, including management authorizations, detailing the anticipated uses of the funds. Invoices, receipts and other supporting documentation of these expenditures are subsequently remitted to the JF Kapnek trust, along with other reporting, to facilitate the reconciliation of the expenditures to the funds transferred.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part III, Line 4d: Other Program Services DescriptionOTHER PROGRAM SERVICES 4: HARARE CHILDREN'S HOSPITAL TRUST - WE PROVIDE SUPPORT AND IDENTIFY PARTNER ORGANIZATIONS TO PROVIDE BASIC MEDICAL EQUIPMENT AND SUPPLIES TO HARARE CHILDREN'S HOSPITAL THROUGH GRANTS AND FUNDING SUPPORT TO HARARE CHILDREN'S HOSPITAL TRUST. OTHER PROGRAM SERVICES 5: CHILDHOOD DISABILITIES - PROVIDING GRANT SUPPORT TO THE CHILDREN'S REHABILITATION UNIT TO PROVIDE SERVICES, WHEELCHAIRS AND OTHER MOBILITY DEVICES FOR CHILDREN WITH CEREBRAL PALSY OR OTHER CHILDHOOD DISABILITIES.
Form 990, Part VI, Line 11b: Form 990 Review ProcessAs it relates to its role in the financial oversight of the J.F.Kapnek charitable trust (US), the board will review and approve in a timely manner, the tax exempt organization tax return (FORM 990), which is filed for the organization annually.
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of ConflictsNo member of the board of directors shall participate in any discussion or vote on any matter in which he or she or a member of his or her immediate family has a potential conflict of interest due to having material economic involvement regarding the matter being discussed. When such a situation presents itself, the director must announce his or her potential conflict, disqualify himself or herself, and be excused from the meeting until discussion is over on the matter involved. The president of the meeting is expected to make inquiry if a conflict appears to exist and the board member has not made it known.
Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top ManagementThe executive director of the J.F. Kapnek trust shall be compensated for his/her efforts in overseeing and promoting the goals of the J.F. Kapnek trust - in both the united states and zimbabwe, africa. Compensation shall be reviewed annually by the members of the board of the J.F. Kapnek Trust (US) and must be approved by a majority vote of the board. The board shall use the job description of the executive director as a key measure of whether and to what extent the executive director is in compliance with planning, developing, establishing and carrying out the objectives of the organization. In addition, should it desire, the board of directors may establish specific goals for measuring performance in conjunction with compensation review.
Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key EmployeesCompensation shall be determined based on:The financial status of the trust, and its ability to afford this compensation. A review and approval of the performance of the executive director by the board of directors. Review of compensation data for similarly qualified persons in comparable positions at similarly situated organizations. (Organizations such as www.guidestar.org publish and sell such listings.)
Form 990, Part VI, Line 19: Other Organization Documents Publicly AvailableDocuments are available upon request at offices (936 Dewing Avenue, Ste. E3, Lafayette, CA 94549)
MISSION STATEMENT CONT.THE HARARE CHILDREN'S HOSPITAL TRUST AND OTHER ORGANIZATIONS WORKING TO IMPROVE THE HEALTH AND WELL BEING OF ZIMBABWE'S CHILDREN AND FAMILIES.
THE CHILDREN'S REHABILITATION UNIT (CRU)THE CHILDREN'S REHABILITATION UNIT (CRU) PROVIDES TECHNICAL AND FINANCIAL SUPPORT TO HARARE CHILDREN'S HOSPITAL AND THE JF KAPNEK TRUST ZIMBABWE TO CARRY OUT PROGRAMMING TO ASSIST DISABLED CHILDREN AND THEIR FAMILIES WITH BASIC SKILLS TO CARE FOR THEIR CHILDREN AND PROVIDE WHEELCHAIRS AND OTHER MOBILITY DEVICES AS AVAILABLE.