2018-05-15T14:56:30-05:00 2017-06-30 263789391 WILSON MARKLE STUCKEY HARDESTY & BOTT 101 LARKSPUR LANDING CIRCLE 200 LARKSPUR CA 949391750 990 2016-07-01 680224596 NEPAL YOUTH FOUNDATION NEPA 4153318585 3030 BRIDGEWAY NO 325 SAUSALITO CA 949652895 KELLY ANDERSON CHIEF EXECUTIVE OFFICER 4153318585 2018-05-15 1 DAVID M BOTT P01295922 4159251120 2018-05-11 2016 2022-09-23 18:48:47Z KELLY ANDERSON 3030 BRIDGEWAY NO 325 SAUSALITO CA 949652895 3784760 0 X WWW.NEPALYOUTHFOUNDATION.ORG X 1990 CA SEE STATEMENT 1 13 11 6 9 0 0 3569925 3508156 0 0 98231 61517 -167963 206932 3500193 3776605 3411846 3261834 0 0 419600 523733 0 0 353718 330616 290301 4162062 4075868 -661869 -299263 4074594 3800177 57376 82222 4017218 3717955 X WE BRING HOPE TO IMPOVERISHED NEPALI CHILDREN BY PROVIDING WHAT SHOULD BE EVERY CHILD'S BIRTHRIGHT: FREEDOM, HEALTH, SHELTER & EDUCATION 0 0 1083506 1032896 OLGAPURI VILLAGE PROJECT -IN THE 1990S, NYF CREATED TWO OF THE BEST CHILDREN'S HOMES IN NEPAL - J HOUSE AND K HOUSE, EXCELLENT HOMES FOR NEPALI CHILDREN WHO ARE ORPHANS, DISABLED, OR ABANDONED. (AMONG THE MOST VULNERABLE IN NEPAL). IN A NURTURING ENVIRONMENT, THESE CHILD TRAUMA SURVIVORS ARE EMPOWERED TO EXCEL AND FULFILL THEIR DREAMS. J HOUSE (FOR BOYS) AND K HOUSE (FOR GIRLS) EACH HOLD ONLY UP TO 30 CHILDREN. SINCE THEIR INCEPTION, THESE HOMES WERE LEASED, RESULTING IN PERIODIC DISRUPTION DUE TO LEASE EXPIRATIONS AND RELOCATIONS. IN 2013, THE BOARD OF DIRECTORS APPROVED A PROJECT TO GRANT MONIES TO ITS AFFILIATE IN NEPAL SPECIFICALLY EARMARKED FOR THE PURCHASE OF LAND AND CONSTRUCTION OF NEW AND PERMANENT J AND K HOUSES. THE COMPLEX IS TITLED OLGAPURI (OLGA'S LITTLE OASIS) IN HONOR OF OLGA MURRAY, THE FOUNDER OF THE NEPAL YOUTH FOUNDATION. THE BOARD APPROVAL STIPULATED THAT THE FUNDING FOR OLGAPURI VILLAGE BE RAISED SEPARATELY FROM THE ONGOING PROGRAM FUNDING. THE OVERALL PROJECT WAS EXPANDED IN 2015 TO INCLUDE A FARM AND VOCATIONAL TRAINING SCHOOL FACILITY. THE FOUR RESIDENCES, HOUSING JUNIOR BOYS, JUNIOR GIRLS, SENIOR BOYS AND SENIOR GIRLS, OPENED IN SEPTEMBER 2016. THE VOCATIONAL SCHOOL BEGAN OFFERING TRAINING IN THE SPRING OF 2017. AS OF JUNE 30, 2017, THE BOARD-APPROVED OLGAPURI VILLAGE PROJECT PLAN TOTALS $3,000,000 AND INCLUDES: 1) LAND, ACCESS AND FEES $728,000.2) OLGAPURI VILLAGE STRUCTURES, FURNISHINGS, AND SUPPORT EQUIPMENT $1,702,000.3) VOCATIONAL TRAINING FACILITY, FURNISHINGS, AND SUPPORT EQUIPMENT $570,000.CONTRIBUTIONS AND EXPENDITURES OVER THE LAST FIVE FISCAL YEARS: YEAR YEAR YEAR YEAR YEAR YEARS 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2012-2017CONTRIBUTIONS $905,000 $918,821 $ 65,656 $515,203 $286,676 $2,691,356EXPENDITURES $ - $621,459 $652,759 $798,294 $618,844 $2,698,418ALL EXPENDITURES ARE GRANTS BY THE NEPAL YOUTH FOUNDATION INGO (INTERNATIONAL NON-GOVERNMENTAL ORGANIZATION) TO A LOCAL NGO (NON-GOVERNMENTAL ORGANIZATION). THE LAND AND FIXTURES ARE OWNED BY THE LOCAL NGO, AND AS SUCH, IT IS NYF'S POLICY TO EXPENSE SUCH ACQUISITIONS IN NEPAL. THE NGO HOLDS TITLE AND OWNERSHIP OF THE LAND AND FIXTURES FOR AS LONG AS IT CONTINUES TO RUN THE PROGRAMS WITHIN THE COMPLEX. TITLE WOULD ONLY REVERT TO THE SOCIAL WELFARE COUNCIL IF THE NGO WERE TO FAIL IN MANAGING THE PROGRAMS, PER THE TERMS OF THE FIVE-YEAR AGREEMENT LAST SIGNED MARCH 1, 2013. THE $621,459 SPENT IN FISCAL YEAR 2013-2014 WAS FOR LAND, WHICH WILL BE THE SITE OF THE OLGAPURI VILLAGE. THE $652,759 SPENT IN FISCAL YEAR 2014-2015 WAS PRIMARILY TO BEGIN CONSTRUCTION OF THE RESIDENCES, DINING HALL AND VOCATIONAL TRAINING BUILDINGS. DESPITE THE EARTHQUAKE DISRUPTION IN 2015, CONSTRUCTION RESUMED WITH $798,294 IN CONSTRUCTION AND OUTFITTING COSTS. THE $618,844 SPENT IN THE FISCAL YEAR 2016-2017 WAS FOR CONTINUED BUILDING, THE CONSTRUCTION OF A MASSIVE STONEWALL (RETAINING WALL), THE DRILLING OF A WELL AND ADDITIONAL OUTFITTING COSTS. THE CHILDREN'S RESIDENCES WAS COMPETED IN SEPTEMBER 2016. OLGAPURI VILLAGE HAS FOUR RESIDENTIAL BUILDINGS WHERE WE PROVIDE A HOLISTIC AND A NURTURING ENVIRONMENT FOR 80 CHILDREN IN TOTAL, 20 IN EACH HOUSE, AND A CENTRAL DINING HALL WHERE CHILDREN EAT THEIR MEALS. A LIBRARY AND A COMBINED LECTURE HALL/HOME THEATER ARE ALSO LOCATED IN THE LOWER LEVEL OF THE DINING BUILDING. THE VOCATIONAL SCHOOL WAS OPENED IN SPRING 2017, WITH SOME FINAL CONSTRUCTION AND OUTFITTING REMAINING AS OF JUNE 30, 2017. 537512 512662 SCHOLARSHIP PROGRAM - NYF'S SCHOLARSHIP PROGRAM IS AT THE HEART OF OUR MISSION. NYF IS ONE OF THE LARGEST NON-GOVERNMENTAL PROVIDERS OF SCHOLARSHIP AID IN NEPAL, SUPPORTING UNDERPRIVILEGED AND DISABLED STUDENTS FROM GRADE SCHOOL TO GRADUATE SCHOOL.EARLY CHILDHOOD DEVELOPMENT - THROUGH EARLY CHILDHOOD DEVELOPMENT (ECD) CENTERS IN RURAL VILLAGES, NYF TRAINS TEACHERS AND STAFF, DESIGNS THE CURRICULUM, AND SUPPLIES EDUCATIONAL MATERIALS. BECAUSE NEARLY HALF OF ALL NEPALI CHILDREN ARE MALNOURISHED, NYF PROVIDES HEALTHY MEALS AT OUR ECD CENTERS AND TRAINS MOTHERS IN NUTRITION BASICS. 798576 798576 EARTHQUAKE DISASTER RELIEF PROGRAM - ON APRIL 27, 2015, AN EARTHQUAKE MEASURING 7.8 ON THE RICHTER SCALE DEVASTATED NEPAL, KILLING OVER 8,000 PEOPLE AND RENDERING HOMELESS OVER 1 MILLION - THE LARGEST EARTHQUAKE EVER RECORDED IN NEPAL. TO EXPEDITE RELIEF EFFORTS REACHING THE POPULACE, THE GOVERNMENT OF NEPAL WAIVED THE REGULATION STIPULATING THAT INGOS MUST FULFILL AID PROGRAMS ONLY THROUGH GRANTS TO NGOS. THIS ALLOWED THE NEPAL YOUTH FOUNDATION TO REACT IMMEDIATELY IN RESPONSE TO THE TRAGEDY. IN JUNE 2015, THE BOARD OF DIRECTORS APPROVED THE ENCOMPASSING EARTHQUAKE DISASTER RELIEF PROGRAM AT $2.5 MILLION, WITH PROGRAM EXPENDITURES TO BE FROM FUNDS RAISED DIRECTLY FOR EARTHQUAKE DISASTER RELIEF - NO FUNDING TO BE UTILIZED FROM CORE GENERAL PROGRAMS FUNDING. WHILE SOME INITIAL DISASTER RELIEF WAS PROVIDED IN MAY AND JUNE 2015, THE INTENSIVE DISASTER RELIEF PROGRAM BEGAN 2016 FISCAL YEAR. DURING THE JULY 2016 TO JUNE 2017 FISCAL YEAR, NYF FOCUSED RECONSTRUCTION EFFORTS IN THE FOLLOWING AREAS:" SCHOLARSHIPS FOR CHILDREN & YOUTH DISPLACED BY THE EARTHQUAKE " COLLEGE SCHOLARSHIPS FOR STUDENTS DISPLACED BY THE EARTHQUAKE" CLASSROOM RECONSTRUCTION" RECONSTRUCTION SKILLS TRAINING 962665 917700 EMPOWERING FREED KAMLARIS - NYF LAUNCHED THE INDENTURED DAUGHTERS PROGRAM IN 2000 WITH THE GOAL OF ENDING THE PRACTICE OF KAMLARI, THE SYSTEM IN WHICH GIRLS FROM DESPERATELY POOR FAMILIES WERE SOLD INTO DOMESTIC SLAVERY. SINCE THEN, NYF HAS RESCUED OVER 12,300 GIRLS AND RETURNED THEM TO THEIR HOME COMMUNITIES. NYF'S NEW EMPOWERING FREED KAMLARIS PROGRAM (EFK) IS HELPING THE RESCUED GIRLS BECOME INDEPENDENT YOUNG WOMEN WITH SEVERAL PROGRAMS: -LEADERSHIP TRAINING THROUGH THE FREED KAMLARI DEVELOPMENT FORUM (FKDF) ACTION GROUP FORMED BY THE FREED YOUNG WOMEN IN 2010. -ECONOMIC DEVELOPMENT THROUGH THE USE OF BUSINESS CO-OPS. -VOCATIONAL TRAINING IN MARKETABLE SKILLS SUCH AS AGRICULTURE, ENGINEERING, COMPUTER TECHNOLOGY, AND HEALTHCARE. -PSYCHOLOGICAL SUPPORT THROUGH PEER COUNSELING AND MONTHLY SUPPORT GROUPSMALNUTRITION PREVENTION AND TREATMENT - ALMOST HALF OF THE CHILDREN IN NEPAL SUFFER FROM MALNUTRITION DUE TO LACK OF KNOWLEDGE AND POVERTY. NYF HAS ESTABLISHED A COMPREHENSIVE APPROACH TO SOLVING THE PROBLEM: -NUTRITIONAL REHABILITATION HOMES - NYF RUNS SMALL HOSPITALS (NRHS) THAT RESTORE SEVERELY MALNOURISHED CHILDREN TO GOOD HEALTH WHILE EDUCATING THEIR MOTHERS IN NUTRITION AND CHILDCARE. -NUTRITIONAL OUTREACH CAMPS - NYF PROVIDES NUTRITION EDUCATION TO MOTHERS OR GUARDIANS, AND WE REFER SEVERELY MALNOURISHED CHILDREN TO AN NRH FOR TREATMENT. -TRAINING AND CAPACITY BUILDING - NYF TRAINS STAFF FROM THE OUTLYING FACILITIES AND MEDICAL STUDENTS AT THE NRH IN KATHMANDU.SCHOLARSHIP PROGRAM - NYF'S SCHOLARSHIP PROGRAM IS AT THE HEART OF OUR MISSION. NYF IS ONE OF THE LARGEST NON-GOVERNMENTAL PROVIDERS OF SCHOLARSHIP AID IN NEPAL, SUPPORTING UNDERPRIVILEGED AND DISABLED STUDENTS FROM GRADE SCHOOL TO GRADUATE SCHOOL.VOCATIONAL EDUCATION AND CAREER COUNSELING - SINCE OUR VOCATIONAL EDUCATION AND CAREER COUNSELING PROGRAM (VECC) BEGAN IN 2007, VECC HAS COUNSELED AND TRAINED THOUSANDS OF YOUNG PEOPLE IN A VARIETY OF TRADES. MORE THAN 80% OF NYF GRADUATES ARE NOW EMPLOYED, A REMARKABLE ACHIEVEMENT IN A COUNTRY WITH AN UNEMPLOYMENT RATE OF 46%. 962665 917700 3382259 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 1 1 1 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 12 0 1 6 1 0 1 NP 0 0 0 0 0 0 0 0 X 13 11 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 CA X THE ORGANIZATION 4153318585 3030 BRIDGEWAY NO 325 SAUSALITO CA 949652895 OLGA MURRAY HONORARY PRESIDENT 30.00 X 0 0 0 NICK PRIOR CHAIRMAN 10.00 X X 0 0 0 DAVID THOMPSON DIRECTOR 5.00 X X 0 0 0 MARIA ROMAN DIRECTOR 10.00 X X 0 0 0 SASKIA BOWERS VAN DER STAP DIRECTOR 5.00 X 0 0 0 BRIAN FERRALL DIRECTOR 5.00 X 0 0 0 CHRISTOPHER HEFFELFINGER SECRETARY 5.00 X X 0 0 0 GREG ROSSTON TREASURER 5.00 X 0 0 0 HAYDI SOWERWINE DIRECTOR 5.00 X 0 0 0 TANYA BODDE DIRECTOR 5.00 X 0 0 0 GINA PARKER DIRECTOR 5.00 X 0 0 0 SOM PANERU PRESIDENT 40.00 X 60842 0 6113 KELLY ANDERSON CEO 40.00 X 125000 0 6217 185842 0 12330 1 0 0 0 0 52970 3455186 3508156 61517 61517 8155 52970 8155 0 REALIZED AND UNREALIZE 523000 206492 206492 OTHER INCOME 900099 440 440 206932 3776605 0 0 268449 5500 5500 3256334 3256334 190549 18815 91387 80347 272104 39781 84675 147648 35497 7091 12113 16293 25583 11040 14543 21495 21495 70438 3024 62842 4572 51629 23645 27984 19177 889 3393 14895 202 86 116 6668 4552 2116 MISCELLANEOUS 43274 41035 2239 PRINTING & PUBLICATIONS 21963 1604 20359 COMMUNICATIONS 12478 226 5952 6300 BANK FEES 10858 9720 1138 32119 9564 7387 15168 4075868 3382259 339891 353718 821624 557070 3150143 2848189 50500 351027 197 689 5110 12932 29659 29659 202 0 46818 30270 4074594 3800177 40387 48878 16989 33344 57376 82222 X 1506158 1681188 2511060 2036767 4017218 3717955 4074594 3800177 -299263 0 X X 0 1 X 1 0 X 2692764 2820876 3426655 3516060 3455186 15911541 2692764 2820876 3426655 3516060 3455186 15911541 179240 15732301 83900 74646 92051 98231 61517 410345 160639 368259 107194 -114098 259902 781896 17103782 0.91980 0.84550 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 561045 561045 561045 561045 15691 15691 0 13968 13968 0 0 PENSION LIABILITY - NEPAL 33344 33344 X 3755110 0 3755110 21495 21495 3776605 4054373 0 4054373 21495 21495 4075868 PART V, LINE 4: THE BOARD OF DIRECTORS VOTED TO UNDESIGNATE ALL FORMERLY BOARD DESIGNATED NET ASSETS AS OF JUNE 30, 2014. AS SUCH, THE BALANCE OF BOARD DESIGNATED NET ASSETS AT JUNE 30, 2014, 2015 AND 2016 IS ZERO. PART X, LINE 2: THE FOUNDATION FOLLOWS ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES RELATING TO THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. ADOPTION OF THESE PROVISIONS DID NOT HAVE ANY IMPACT ON THE FOUNDATION'S LIABILITY FOR UNRECOGNIZED TAX LIABILITIES. MANAGEMENT BELIEVES THAT THE FOUNDATION HAS ADEQUATELY ADDRESSED ALL TAX POSITIONS AND THAT THERE ARE NO UNRECORDED TAX LIABILITIES. TAX YEARS 2013TO 2016 ARE OPEN FOR EXAMINATION BY THE INTERNAL REVENUE SERVICE AND YEARS 2012 TO 2016 BY THE CALIFORNIA FRANCHISE TAX BOARD. PART XI, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT MANAGEMENT FEES 21,495. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT MANAGEMENT FEES 21,495. 0 SOUTH ASIA - AFGHANISTAN, BANGLADESH, BHUTAN, INDIA, MALDIVES, NEPAL, 1 11 SEE FORM 990 PART III SOUTH ASIA - AFGHANISTAN, BANGLADESH, BHUTAN, INDIA, MALDIVES, NEPAL, OLGAPURI VILLAGE PROJECT SEE FORM 990 PART III SOUTH ASIA - AFGHANISTAN, BANGLADESH, BHUTAN, INDIA, MALDIVES, NEPAL, EARTHQUAKE DISASTER RELIEF SEE FORM 990 PART III 1 11 0 0 1 11 0 0 0 SOUTH ASIA - AFGHANISTAN, BANGLADESH, BHUTAN, INDIA, MALDIVES, NEPAL, TO PROVIDE PROGRAM SERVICES TO DESTITUTE CHILDREN IN NEPAL. 2457758 WIRE TRANSFER CASH VALUE SOUTH ASIA - AFGHANISTAN, BANGLADESH, BHUTAN, INDIA, MALDIVES, NEPAL, EARTHQUAKE DISASTER RELIEF 798576 WIRE TRANSFER CASH VALUE 1 0 0 0 0 0 0 0 PART I, LINE 2: USE OF FUNDS OUTSIDE THE UNITED STATES IS MONITORED DIRECTLY AND FREQUENTLY BY OFFICERS OF THE BOARD OF DIRECTORS. PART I, LINE 3: ACCRUAL FOUNDERS'S DAY 61125 52970 8155 866 7289 61125 52970 8155 866 7289 8155 0 1 SCHOLARSHIP TO CHHORI MAHARJAN 1 5500 PART I, LINE 2: SOM PANERU, PRESIDENT, PERSONALLY APPROVES ALL GRANTS AND ASSISTANCE PROVIDED TO THE NEPALESE RECIPIENT ORGANIZATIONS. X 6 490365 STOCKS SOLD UPON RECEIPT 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. THE FORM IS THEN REVIEWED BY THE ORGANIZATION'S MANAGEMENT AND MEMBERS OF THE BOARD OF DIRECTORS. THIS GROUP OF INDIVIDUALS THEN DISCUSSES THE CONTENTS OF THE RETURN WITH THE OUTSIDE TAX PROFESSIONAL. AFTER A FULL REVIEW (WITH MODIFICATIONS WHERE NECESSARY), THE FINAL VERSION OF THE TAX RETURN IS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S VOTING BODY. AN OFFICER OF THE BOARD SIGNS AND MAILS THE RETURN TO THE INTERNAL REVENUE SERVICE OF THE DEPARTMENT OF THE TREASURY. FORM 990, PART VI, SECTION B, LINE 12C A COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS ALL POTENTIAL CONFLICTS OF INTEREST AT LEAST ANNUALLY. ALL PERSONNEL AND BOARD MEMBERS ARE REQUIRED TO DISCLOSE (IN WRITING) POTENTIAL CONFLICTS AND ANY RELATED PARTY AFFILIATIONS. LOANS BETWEEN THE ORGANIZATION AND MEMBERS OF MANAGEMENT AND THE BOARD ARE STRICTLY PROHIBITED. THE ORGANIZATION SEEKS FULL TRANSPARENCY ON ALL RELATIONSHIPS. ANY POTENTIAL CONFLICTS (IN FACT OR APPEARANCE) ARE DISCUSSED OPENLY AND RESOLVED IN ACCORDANCE WITH THE ORGANIZATION'S POLICIES AND PROCEDURES. FORM 990, PART VI, SECTION B, LINE 15A A COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE COMPENSATION OF ALL HIGH-LEVEL PERSONNEL ANNUALLY IN ACCORDANCE WITH IRS RULES AND REGULATIONS. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES. EVERY EFFORT IS MADE TO ENSURE THAT THE PROCESS IS THOROUGH AND TRANSPARENT IN ACCORDANCE WITH IRS GUIDELINES AND THE ORGANIZATION'S POLICIES AND PROCEDURES. FORM 990, PART VI, SECTION C, LINE 18 ALL OF THE ORGANIZATION'S TAX FILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BY TAX AUTHORITIES AND THE GENERAL PUBLIC. FORM 990, PART VI, SECTION C, LINE 19 ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGAL FILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BY TAX AUTHORITIES AND THE GENERAL PUBLIC. FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC SOM PANERU - EKANTUKUNA, JAWALAKHEL LALITPUR G.P.O. BOX 10012, KATHMANDU, NEPAL. FORM 990, PART XII, LINE 2C: THERE HAVE BEEN NO CHANGES IN THE PROCESS FROM PRIOR YEAR.