THE J F KAPNEK CHARITABLE TRUST: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- THE J F KAPNEK CHARITABLE TRUST (EIN 23-7165692)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-05-14
- IRS object ID
- 201411349349306841
- Schema version
- 2012v2.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-05-14T15:54:27-07:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Bregante Company LLP CPAs | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 301 Battery St 2 Mezzanine | AddressLine1 |
| City | San Francisco | City |
| State | CA | State |
| ZIP Code | 94111 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237165692 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE JF KAPNEK CHARITABLE TRUST | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | JFKA | NameControl |
| Phone | 9259627150 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 936 DEWING AVENUE STE E3 | AddressLine1 |
| City | LAFAYETTE | City |
| State | CA | State |
| ZIP Code | 94549 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Daniel Robbins MD | Name |
| Title | Executive Director | Title |
| Date Signed | 2014-05-14 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Kenneth A Preston | Name |
| PTIN | P01437149 | PTIN |
| Phone | 4157771001 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 484660 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| All Affiliates Included | false | AllAffiliatesIncluded |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.JFKapnekTrust.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1970 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | To support and promote excellence in medical and health-related education and research in Zimbabwe; to play a leading role in addressing the HIV/AIDS pandemic with special emphasis on preventing new pediatric infections, (cont'd on Sch O) | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 7 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 6 | NbrIndependentVotingMembers |
| Total Nbr Employees | 6 | TotalNbrEmployees |
| Total Nbr Volunteers | 10 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 265796 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 329962 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 1518921 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 115303 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 29288 | InvestmentIncomePriorYear |
| Investment Income Current Year | 14395 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 5971 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 1819976 | TotalRevenuePriorYear |
| Total Revenue Current Year | 459660 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 1585753 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 364719 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 105940 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 90071 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 3267 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 97550 | OtherExpensePriorYear |
| Other Expenses Current Year | 83695 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 1789243 | TotalExpensesPriorYear |
| Total Expenses Current Year | 538485 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 30733 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -78825 | RevenuesLessExpensesCY |
| Total Assets BOY | 900351 | TotalAssetsBOY |
| Total Assets EOY | 942319 | TotalAssetsEOY |
| Total Liabilities BOY | 5362 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 5145 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 894989 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 937174 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | To support and promote excellence in medical and health-related education and research in Zimbabwe; to play a leading role in addressing the HIV/AIDS pandemic with special emphasis on preventing new pediatric infections, (cont'd on Sch O) | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 191566 | Expense |
| Grants | 185169 | Grants |
| Revenue | 185071 | Revenue |
| Description | Orphan Support/Preschool Program - There are an estimated 1 million orphans in Zimbabwe. The Trust works to support the youngest and most vulnerable children and their families within their local communities by establishing preschools within local primary schools. These preschools are maintained and managed locally and also serve as community centers. At the preschools, youngsters receive nutritional support, basic health care, immunizations, educational opportunities, and emotional support. Adults in the community attend workshops at the preschools to learn about parenting skills and HIV prevention. The preschool program also allows the children's caregivers, often elderly grandparents, to work or rest while the youngsters attend school. This program reached approximately 6,000 children and their extended families in the past year. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 168373 | Expense |
| Grants | 137528 | Grants |
| Revenue | 453207 | Revenue |
| Description | Prevention of Pediatric HIV/AIDS Program - The JF Kapnek Trust is implementing the largest pediatric HIV prevention program in Zimbabwe and works as a partner with the Ministry of Health on this critical effort to test all pregnant women for HIV/AIDS. Women who test positive are given medications to help prevent the transmission of HIV to their baby during birth. Those whose results are negative are counseled on ways to prevent HIV. Through this comprehensive program of testing, counseling, education and delivery of medications, the Trust prevents thousands of new cases of pediatric HIV/AIDS a year. The Trust currently supports more than 800 delivery centers in 29 districts. The program reached over 200,000 pregnant women this year. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 32687 | Expense |
| Grants | 17560 | Grants |
| Revenue | 28842 | Revenue |
| Description | CHILDREN'S REABILITATION UNIT (CRU) - The Trust has a growing program to assist children with disabilities and their caregivers. Many of the children seen in this program have cerebral palsy. The program provides physical therapy, medical assistance and training, as well as a psycho-social support community for these often-isolated families. More than 1,500 children were assisted through this program in the past year. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 41347 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Grnt | 28086 | TotalOfOtherProgramServiceGrnt |
| Total Of Other Program Service Rev | 30807 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 433973 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | true | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | true | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | false | ReportOtherLiabilities |
| Report Fin48 Footnote | false | ReportFin48Footnote |
| Independent Audit Financial Stmt | false | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | true | ForeignActivities |
| More Than5000 K To Organizations | true | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | true | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | false | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBonds |
| Escrow Account | false | EscrowAccount |
| On Behalf Of Issuer | false | OnBehalfOfIssuer |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | false | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 4 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 6 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Form990-T Filed | false | Form990-TFiled |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Number Of8282 Filed | 0 | NumberOf8282Filed |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Form8899 Filed | false | Form8899Filed |
| Form1098 C Filed | false | Form1098CFiled |
| Excess Business Holdings | false | ExcessBusinessHoldings |
| Taxable Distributions | false | TaxableDistributions |
| Distribution To Donor | false | DistributionToDonor |
| Filed Lieu1041 | false | FiledLieu1041 |
| Licensed More Than One State | false | LicensedMoreThanOneState |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 7 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 6 | NumberIndependentVotingMembers |
| Family Or Business Relationship | true | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | false | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | SHELLI BRUDZINSKI | NamePerson |
| Telephone Number | 9259627150 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 936 DEWING AVENUE STE E3 | AddressLine1 |
| City | LAFAYETTE | City |
| State | CA | State |
| ZIP Code | 945494277 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (7 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Average Hours Per Week RelatedAverageHoursPerWeekRelated | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|---|
| Ann Appert | |||||||
| BOARD MEMBER | 1.00 | 0.00 | X | 0 | 0 | 0 | |
| Andrew Singer | |||||||
| board member | 1.00 | 0.00 | X | 0 | 0 | 0 | |
| Robert Kapnek | |||||||
| board member | 1.00 | 0.00 | X | 0 | 0 | 0 | |
| Arnold Perkins | |||||||
| board member | 1.00 | 0.00 | X | 0 | 0 | 0 | |
| Barbara Kramer JD | |||||||
| board member | 1.00 | 0.00 | X | 0 | 0 | 0 | |
| Candace Turtle | |||||||
| Board Mem/D.O. | 5.00 | 0.00 | X | 0 | 0 | 0 | X |
| Daniel Robbins MD | |||||||
| ED/Board Chair | 12.00 | 0.00 | X | 21447 | 0 | 0 | X |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 21447 | TotalReportableCompFromOrg |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | false | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| All Other Contributions | 329962 | AllOtherContributions |
| Noncash Contributions | 75 | NoncashContributions |
| Total Contributions | 329962 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | GLASER FDN. CONTRACTS | Description |
| Business Code | 624100 | BusinessCode |
| Total Revenue Column | 115303 | TotalRevenueColumn |
| Related Or Exempt Function Income | 115303 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 115303 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 14395 | TotalRevenueColumn |
| Exclusion | $14,395 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 25000 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 25000 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 0 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 459660 | TotalRevenueColumn |
| Related Or Exempt Function Income | 115303 | RelatedOrExemptFunctionIncome |
| Exclusion | $14,395 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 364719 | Total |
| Program Services | 364719 | ProgramServices |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21447 | Total |
| Program Services | 17368 | ProgramServices |
| Management And General | 4079 | ManagementAndGeneral |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 58966 | Total |
| Program Services | 6125 | ProgramServices |
| Management And General | 52841 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9658 | Total |
| Program Services | 2231 | ProgramServices |
| Management And General | 7427 | ManagementAndGeneral |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11500 | Total |
| Program Services | 9339 | ProgramServices |
| Management And General | 2161 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1876 | Total |
| Program Services | 1876 | ProgramServices |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 24560 | Total |
| Program Services | 21796 | ProgramServices |
| Management And General | 2764 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18043 | Total |
| Program Services | 4168 | ProgramServices |
| Management And General | 13875 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8205 | Total |
| Management And General | 7988 | ManagementAndGeneral |
| Fundraising | 217 | Fundraising |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 406 | Total |
| Management And General | 406 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4576 | Total |
| Program Services | 1057 | ProgramServices |
| Management And General | 3519 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| BANK CHARGES | 1348 | 950 | 25 | 373 |
| Printing and Publications | 2725 | 646 | 2079 | |
| TELECOMMUNICATIONS | 4178 | 775 | 3403 | |
| MISCELLANEOUS EXPENSES | 6090 | 3569 | 1923 | 598 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 188 | Total |
| Management And General | 188 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 538485 | Total |
| Program Services | 433973 | ProgramServices |
| Management And General | 101245 | ManagementAndGeneral |
| Fundraising | 3267 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 217238 | BOY |
| EOY | 44458 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7960 | BOY |
| EOY | 0 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8630 | BOY |
| EOY | 245 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3165 | BOY |
| EOY | 1164 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 12860 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 12633 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 633 | BOY |
| EOY | 227 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 550012 | BOY |
| EOY | 692619 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 87106 | BOY |
| EOY | 177999 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25607 | BOY |
| EOY | 25607 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 900351 | BOY |
| EOY | 942319 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5362 | BOY |
| EOY | 5145 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5362 | BOY |
| EOY | 5145 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 837463 | BOY |
| EOY | 875292 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 57526 | BOY |
| EOY | 61882 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 894989 | BOY |
| EOY | 937174 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 900351 | BOY |
| EOY | 942319 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -78825 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 121010 | ReconciliationUnrealizedInvest |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | false | FSAudited |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 158373 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 404527 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 322700 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 271645 | CurrentTaxYearMinus1Year |
| Current Tax Year | 329962 | CurrentTaxYear |
| Total | 1487207 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 955530 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1437770 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1260733 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1518921 | CurrentTaxYearMinus1Year |
| Current Tax Year | 115303 | CurrentTaxYear |
| Total | 5288257 | Total |
Gross Receipts From Non UBI GrossReceiptsFromNonUBI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Tax Rev Levied For Org Benefit509 TaxRevLeviedForOrgBenefit509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Value Of Svcs Fclts Furnishd By Govt ValueOfSvcsFcltsFurnishdByGovt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1113903 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1842297 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1583433 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1790566 | CurrentTaxYearMinus1Year |
| Current Tax Year | 445265 | CurrentTaxYear |
| Total | 6775464 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 6775464 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 10313 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 8739 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 15543 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 18805 | CurrentTaxYearMinus1Year |
| Current Tax Year | 14395 | CurrentTaxYear |
| Total | 67795 | Total |
Post1975 UBTI Post1975UBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 10313 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 8739 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 15543 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 18805 | CurrentTaxYearMinus1Year |
| Current Tax Year | 14395 | CurrentTaxYear |
| Total | 67795 | Total |
Net Income From Other UBI NetIncomeFromOtherUBI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Income509 OtherIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | -4281 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 6582 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 11076 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 16454 | CurrentTaxYearMinus1Year |
| Current Tax Year | 22286 | CurrentTaxYear |
| Total | 52117 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1119935 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1857618 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1610052 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1825825 | CurrentTaxYearMinus1Year |
| Current Tax Year | 481946 | CurrentTaxYear |
| Total | 6895376 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.98260 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.98820 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.00980 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.00780 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Art Public Exhibition Amts ArtPublicExhibitionAmts
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets In Part X | 25607 | AssetsInPartX |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collect Used For Public Exhibition | X | CollectUsedForPublicExhibition |
| Collect Used For Preservation | X | CollectUsedForPreservation |
| Solicited Assets For Sale | false | SolicitedAssetsForSale |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 6005 | OtherCostOrOtherBasis |
| Depreciation | 5778 | Depreciation |
| Book Value | 227 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 6855 | OtherCostOrOtherBasis |
| Depreciation | 6855 | Depreciation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 227 | TotalOfBookValueLandBuildings |
| Total Of Book Value Securities | 177999 | TotalOfBookValueSecurities |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Part III, Line 4 | Identifier |
| Return Reference | Part III, Line 4: Description of organization's collections and how it furthers its purpose. | ReturnReference |
| Explanation | SCULPTURES REPRESENTING ARTISTS IN ZIMBABWE, THE COUNTRY IN WHICH THE ORGANIZATION PROVIDES A MAJORITY OF ITS ASSISTANCE. | Explanation |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | true | GrantRecordsMaintained |
Accts Actvs Out US Table AcctsActvsOutUSTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | Sub-Saharan Africa | Region |
| Number Of Offices | 0 | NumberOfOffices |
| Number Of Employees | 0 | NumberOfEmployees |
| Type Of Activities Conducted | Grants to Recipients | TypeOfActivitiesConducted |
| Total Expenditures | 364719 | TotalExpenditures |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Amount Spent | 364719 | SubtotalAmountSpent |
| Total Amount Spent | 364719 | TotalAmountSpent |
Grants To Orgs Outside US GrantsToOrgsOutsideUS (2 entries)
| RegionRegion | Purpose Of GrantPurposeOfGrant | Amount Of Cash GrantAmountOfCashGrant | Manner Of Cash DisbursementMannerOfCashDisbursement |
|---|---|---|---|
| SUBSAHARAN | |||
| AFRICA | Prog Support | 344195 | Wire Transfer |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of Other Orgs | 2 | TotalNumberOfOtherOrgs |
Grants To Ind Outside US GrantsToIndOutsideUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Assistance | Salaries | TypeOfAssistance |
| Region | Sub-Saharan Africa | Region |
| Number Of Recipients | 1 | NumberOfRecipients |
| Amount Of Cash Grant | 8891 | AmountOfCashGrant |
| Manner Of Cash Disbursement | Wire Transfer | MannerOfCashDisbursement |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | false | TransferToForeignCorp |
| Interest In Foreign Trust | false | InterestInForeignTrust |
| Own Foreign Corp | false | OwnForeignCorp |
| Passive Foreign Invest Co | false | PassiveForeignInvestCo |
| Foreign Partnership | false | ForeignPartnership |
| Boycott Countries | false | BoycottCountries |
Form990 Schedule F Part V Form990ScheduleFPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Grantmaker's Description of How Grants are Used in Foreign Country | Identifier |
| Explanation | PART 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. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| PAGE 2, PART III, LINE 1 (CONTINUED) | AND SUPPORTING ORPHANS, VULNERABLE CHILDREN AND FAMILIES AFFECTED BY AIDS. | |
| PAGE 1, PART 1, LINE 1 (CONTINUED) | DISABLED CHILDREN'S PROGRAM, MANY WITH CEREBRAL PALSY, AND PROVIDES EDUCATION SCHOLARSHIPS TO WOMEN SEEKING CAREERS IN MEDICINE. | |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | Documents are available upon request at offices (936 Dewing Avenue, Ste. E3, Lafayette, CA 94549) | Form 990, Part VI, Line 19 |
| Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees | Compensation 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 15b |
| Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management | The 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 15a |
| Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | No 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 12c |
| Form 990, Part VI, Line 11b: Form 990 Review Process | As 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 11b |
| Form 990, Part III, Line 4d: Other Program Services Description | OTHER PROGRAM SERVICES 4: VISITING SCHOLARS - HOUSING SUPPORT FOR RESEARCHERS OTHER PROGRAM SERVICES 5: CHILDREN'S REABILITATION UNIT (CRU) - The Trust has a growing program to assist children with disabilities and their caregivers. Many of the children seen in this program have cerebral palsy. The program provides physical therapy, medical assistance and training, as well as a psycho-social support community for these often-isolated families. More than 1,500 children were assisted through this program in the past year. OTHER PROGRAM SERVICES 6: VIMBAINESU CHILDREN'S HOME - ORPHAN ASSISTANCE OTHER PROGRAM SERVICES 7: Harare Children's Hospital - The Trust has worked as a facilitator in the revitalization of Harare Children's Hospital. The facility had been closed during the period of hyperinflation which made its operation impossible. However the 200 plus pediatric bed facility remains in good structural condition but has required significant refurbishment in order to open its units to critically ill children. The Trust has assisted in the development of a local nonprofit organization (The Harare Children's Hospital Trust) and provided two forty foot containers filled with medical supplies and equipment over the past program year. OTHER PROGRAM SERVICES 8: Vitameal - This program was initiated by a private donor to help support the nutrition component of the preschool/orphan support program. OTHER PROGRAM SERVICES 9: LIBRARY - The Library funding is an effort to help support the University of Zimbabwe School of Medicine's library. This includes medical textbooks and electronic educational materials. We most recently added a book bindery to catalog a collection of medical journals. | Form 990, Part III, Line 4d |