Civic Intelligence

The J F Kapnek Charitable Trust

990 • Fiscal year 2018 • EIN 23-7165692

Jul 01, 2017 to Jun 30, 2018 • Filed on May 13, 2019

936 Dewing Avenue Ste E3Lafayette, CA 94549

(925) 962-7150

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

22nd percentile

0.00x

Higher debt load relative to assets than 22% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

24th percentile

0.01x

Higher debt load relative to revenue than 24% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

74th percentile

16%

Higher net margin than 74% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

39th percentile

$21,667

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 5.6% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

77th percentile

14%

Faster asset growth than 77% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

21st percentile

-10%

Faster revenue growth than 21% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$1,120,905

Up $135,639 (+14%) from 2017

Net Assets

Up

$1,115,825

Up $134,490 (+14%) from 2017

Liabilities

Up

$5,080

Up $1,149 (+29%) from 2017

Revenue

Down

$385,047

Down $45,098 (-10%) from 2017

Expenses

Down

$324,067

Down $74,289 (-19%) from 2017

Net Income

Up

$60,980

Up $29,191 (+92%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2013: $942,319Liabilities 2013: $5,145Net Assets 2013: $937,1742013Assets 2014: $1,059,253Liabilities 2014: $8,640Net Assets 2014: $1,050,6132014Assets 2015: $1,026,721Liabilities 2015: $4,443Net Assets 2015: $1,022,2782015Assets 2016: $863,085Liabilities 2016: $4,357Net Assets 2016: $858,7282016Assets 2017: $985,266Liabilities 2017: $3,931Net Assets 2017: $981,3352017Assets 2018: $1,120,905Liabilities 2018: $5,080Net Assets 2018: $1,115,8252018Assets 2019: $1,037,646Liabilities 2019: $7,149Net Assets 2019: $1,030,4972019Assets 2020: $1,041,961Liabilities 2020: $3,777Net Assets 2020: $1,038,1842020Assets 2021: $1,417,104Liabilities 2021: $3,748Net Assets 2021: $1,413,3562021Assets 2022: $1,085,278Liabilities 2022: $3,800Net Assets 2022: $1,081,4782022Assets 2023: $1,271,926Liabilities 2023: $3,602Net Assets 2023: $1,268,3242023Assets 2024: $1,343,345Liabilities 2024: $18,083Net Assets 2024: $1,325,2622024Assets 2025: $1,515,161Liabilities 2025: $4,296Net Assets 2025: $1,510,8652025

Highlighted filing

2018

Assets$1,120,905
Liabilities$5,080
Net Assets$1,115,825

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KExpenses 2013: $538,4852013Revenue 2014: $455,978Expenses 2014: $405,479Net Income 2014: $50,4992014Revenue 2015: $842,632Expenses 2015: $861,924Net Income 2015: -$19,2922015Revenue 2016: $442,273Expenses 2016: $546,229Net Income 2016: -$103,9562016Revenue 2017: $430,145Expenses 2017: $398,356Net Income 2017: $31,7892017Revenue 2018: $385,047Expenses 2018: $324,067Net Income 2018: $60,9802018Revenue 2019: $437,341Expenses 2019: $521,069Net Income 2019: -$83,7282019Revenue 2020: $399,167Expenses 2020: $386,075Net Income 2020: $13,0922020Revenue 2021: $630,115Expenses 2021: $495,670Net Income 2021: $134,4452021Revenue 2022: $538,810Expenses 2022: $613,071Net Income 2022: -$74,2612022Revenue 2023: $605,167Expenses 2023: $589,643Net Income 2023: $15,5242023Revenue 2024: $643,820Expenses 2024: $606,895Net Income 2024: $36,9252024Revenue 2025: $696,276Expenses 2025: $377,466Net Income 2025: $318,8102025

Highlighted filing

2018

Revenue$385,047
Expenses$324,067
Net Income$60,980
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 13, 2019
Return Version
2017v2.2
Gross Receipts
$407,833
Mission and Program Overview

Mission

The 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 jf kapnek and other partner organizations.

The 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,

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$797,283$879,276▲ $81,993
Cash and Non-Interest-Bearing Accounts$96,242$141,870▲ $45,628
Investments Other Securities$65,770$73,788▲ $8,018
Prepaid Expenses and Deferred Charges$364$364→ $0
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$985,266$1,120,905▲ $135,639
Other Assets Total$25,607$25,607→ $0
Liabilities
Accounts Payable and Accrued Expenses$3,931$5,080▲ $1,149
Total Liabilities$3,931$5,080▲ $1,149
Net Assets / Fund Balance
Unrestricted Net Assets$855,287$1,024,824▲ $169,537
Temporarily Rstr Net Assets$126,048$91,001▼ $35,047
Total Net Assets Fund Balance$981,335$1,115,825▲ $134,490
Total Liabilities and Net Assets / Fund Balance$985,266$1,120,905▲ $135,639

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$6,855$6,855
Equipment-$4,560$4,560
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Daniel Robbins MDED/Board ChairPT$21,667$21,667

Board Members and Trustees

NameTitle
Candace TurtleBoard Mem/D.O.
Andrew Singerboard member
Ann AppertBoard Member
Barbara Kramer JDboard member
Haley Cassrielboard member
Steve CassrielBoard Member
Tammy MoodyBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$335,820
Program Service Revenue
$0
Investment Income
$49,227
Other Revenue
$0
All Other Contributions
$335,820
Change in Net Assets
$60,980
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$214,336
Other Expenses$77,000
Salaries, Compensation, and Employee Benefits$32,731
Total Fundraising Expense$4,066
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$214,336--$214,336
Occupancy-$22,320-$22,320
Current Officers, Directors, Trustees, and Key Employees-$21,667-$21,667
Travel-$14,574-$14,574
Other Salaries and Wages-$8,486-$8,486
Insurance-$4,116-$4,116
All Other Expenses-$3,313$484$3,797
Fees for Services Accounting-$2,949-$2,949
Payroll Taxes-$2,578-$2,578
Other Expenses-$1,484$3,582$1,484
Total Functional Expenses$214,336$105,665$4,066$324,067
International Activity

International Summary

Spending
$93,604

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Sub-Saharan AfricaGrants to Recipients-00$93,604
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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 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 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 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 19: Other Organization Documents Publicly Available

Documents are available upon request at offices (936 Dewing Avenue, Ste. E3, Lafayette, CA 94549)

Filing and Contact Details

Filer

Filer Name
The Jf Kapnek Charitable Trust
EIN
23-7165692
Phone
9259627150
Address
936 DEWING AVENUE STE E3, LAFAYETTE, CA 94549

Signing Officer

Name
Daniel Robbins MD
Title
ED/Board Chair
Signed
2019-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel Robbins MD
Formed
1970
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
7
Employees
3
Volunteers
7

Preparer

Firm
Bregante Company LLP CPAs
Address
301 Battery St 2 Mezzanine, San Francisco, CA 94111
Preparer
Jennifer L Ruth
Phone
4157771001
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

Other program services 4: visiting scholars - housing support for researchers

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.

Financial Statement Notes

Part III, Line 4: Description of organization'S collections and how it furthers its purpose.

Sculptures representing artists in zimbabwe, the country in which the organization provides a majority of its assistance.

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IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt06214
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt073510
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt022320
IRS990/OccupancyGrp/TotalAmt022320
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt025607
IRS990/OtherAssetsTotalGrp/EOYAmt025607
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0OUTSIDE SERVICES
IRS990/OtherExpensesGrp/Desc1SHIPPING CONTAINER EXPENSES
IRS990/OtherExpensesGrp/Desc2Printing and Publications
IRS990/OtherExpensesGrp/Desc3TELECOMMUNICATIONS
IRS990/OtherExpensesGrp/FundraisingAmt03582
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt020000
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14178
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21484
IRS990/OtherExpensesGrp/TotalAmt020000
IRS990/OtherExpensesGrp/TotalAmt14178
IRS990/OtherExpensesGrp/TotalAmt23582
IRS990/OtherExpensesGrp/TotalAmt31484
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt08486
IRS990/OtherSalariesAndWagesGrp/TotalAmt08486
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02578
IRS990/PayrollTaxesGrp/TotalAmt02578
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0364
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0364
IRS990/PrincipalOfficerNm0Daniel Robbins MD
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0HARARE CHILDREN'S HOSPITAL - WE PROVIDE FINANCIAL SUPPORT AND IDENTIFY PARTNER ORGANIZATIONS TO PROVIDE BASIC MEDICAL EQUIPMENT AND SUPPLIES TO HARARE CHILDREN'S HOSPITAL THROUGH FUNDING AND GRANTS TO HARARE CHILDREN'S HOSPITAL TRUST.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt040000
IRS990/ProgSrvcAccomActy2Grp/GrantAmt040000
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt025000
IRS990/ProgSrvcAccomActy3Grp/Desc0STRENGTHENING SCIENCES FOR WOMEN (SSW) - TUITION ASSISTANCE FOR WOMEN ENTERING THE MEDICAL SCIENCE FIELD. THE FUNDING SUPPORT GOES DIRECTLY TO THE JF KAPNEK TRUST ZIMBABWE TO THE STRENGTHENING SCIENCES FOR WOMEN SCHOLARSHIP PROGRAM. THIS PROGRAM SUPPORTS YOUNG WOMEN IN PURSUIT OF A MEDICAL CAREER.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt013194
IRS990/ProgSrvcAccomActy3Grp/GrantAmt013194
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt013194
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0387537
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0291108
IRS990/PYInvestmentIncomeAmt042608
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt074248
IRS990/PYRevenuesLessExpensesAmt031789
IRS990/PYSalariesCompEmpBnftPaidAmt033000
IRS990/PYTotalExpensesAmt0398356
IRS990/PYTotalRevenueAmt0430145
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt060980
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0127437
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0335820
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0387536
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0366356
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0337570
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0336734
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01764016
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt043013
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt027281
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt033519
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt037758
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt033551
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0175122
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt043013
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt027281
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt033519
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt037758
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt033551
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0175122
IRS990ScheduleA/InvestmentIncomeCYPct00.08270
IRS990ScheduleA/InvestmentIncomePYPct00.06620
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt06214
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt019712
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt042398
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt024484
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt085694
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0178502
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.83300
IRS990ScheduleA/PublicSupportPY509Pct00.84600
IRS990ScheduleA/PublicSupportTotal509Amt01764016
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0335820
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0387536
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0366356
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0337570
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0336734
IRS990ScheduleA/Total509Grp/TotalAmt01764016
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0385047
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0434529
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0442273
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0399812
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0455979
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02117640
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/CollectionUsedPreservationInd0X
IRS990ScheduleD/CollectionUsedPubExhibitionInd0X
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04560
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04560
IRS990ScheduleD/HeldWorksArtGrp/AssetsIncludedAmt025607
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt06855
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt06855
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0SCULPTURES REPRESENTING ARTISTS IN ZIMBABWE, THE COUNTRY IN WHICH THE ORGANIZATION PROVIDES A MAJORITY OF ITS ASSISTANCE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part III, Line 4: Description of organization's collections and how it furthers its purpose.
IRS990ScheduleD/TotalBookValueSecuritiesAmt073788
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt093604
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0Sub-Saharan Africa
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0Grants to Recipients
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantRecordsMaintainedInd0true
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt093604
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0Wire Transfer
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0Prog Support
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SubtotalSpentAmt093604
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0PART 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.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside US
IRS990ScheduleF/TotalOtherOrgCnt01
IRS990ScheduleF/TotalSpentAmt093604
IRS990ScheduleF/TransferToForeignCorpInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: VISITING SCHOLARS - HOUSING SUPPORT FOR RESEARCHERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1As 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Compensation 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.)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Documents are available upon request at offices (936 Dewing Avenue, Ste. E3, Lafayette, CA 94549)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE HARARE CHILDREN'S HOSPITAL TRUST AND OTHER ORGANIZATIONS WORKING TO IMPROVE THE HEALTH AND WELL BEING OF ZIMBABWE'S CHILDREN AND FAMILIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE 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.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees

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