2024-06-12T13:49:34-05:00 2023-12-31 HAN GROUP LLC 1020 19 STREET NW SUITE 800 WASHINGTON DC 20036 990 2023-01-01 833987960 FREE YEZIDI FOUNDATION USA INCORPORATED FREE 9176346880 60 EAST 42ND STREET 4600 NEW YORK NY 10165 PARI IBRAHIM EXECUTIVE DIRECTOR 9176346880 2024-06-13 1 PARI IBRAHIM 999009999 1 JENNIFER S HAN P00633304 2022937000 2024-06-13 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z PARI IBRAHIM 60 EAST 42ND STREET 4600 NEW YORK NY 10165 1031728 0 X WWW.FREEYEZIDI.ORG X 2018 NY SUPPORTS THE YEZIDI COMMUNITY IN THE AFTERMATH OF THE 2014 YEZIDI GENOCIDE. 9 9 3 9 0 0 1205181 860449 142526 159131 0 24 0 12124 1347707 1031728 66137 36723 0 0 173282 172677 0 0 53300 1153406 849259 1392825 1058659 -45118 -26931 291767 213570 55572 4306 236195 209264 X THE FREE YEZIDI FOUNDATION USA (THE FOUNDATION) SUPPORTS THE YEZIDI COMMUNITY IN THE AFTERMATH OF THE 2014 YEZIDI GENOCIDE. THE FOUNDATION PROMOTES THE RIGHTS AND WELL-BEING OF YEZIDIS IN IRAQ AND THE DIASPORA, WITH AN EMPHASIS ON WOMEN'S EMPOWERMENT, THE PURSUIT OF JUSTICE, AND HELPING THE COMMUNITY REBUILD THROUGH TRAUMA TREATMENT, EDUCATION, TRAINING, AND ECONOMIC DEVELOPMENT. 0 0 868271 36723 159131 THE FOUNDATION IMPLEMENTED SEVERAL PROJECTS IN 2023, INCLUDING COMBATING GENDER-BASED VIOLENCE IN THE COMMUNITY, THE PURSUIT OF JUSTICE AND ACCOUNTABILITY IN THE AFTERMATH OF THE YEZIDI GENOCIDE, ADVANCING YEZIDI SURVIVORS' ACCESS TO TRAUMA TREATMENT AND HELPING THEM ACCESS THEIR RIGHTS, AND LIVELIHOODS AND EDUCATIONAL ACTIVITIES AT THE FYF ENTERPRISE AND TRAINING CENTER. THE FOUNDATION ALSO CONTINUED ITS GLOBAL ADVOCACY WORK, CONDUCTING IN-PERSON AND VIRTUAL EVENTS AND CONSULTATIONS TO HELP BOLSTER SUPPORT FOR YEZIDI RECOVERY. 868271 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 1 3 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 1 1 0 NY X PARI IBRAHIM 9176346880 60 EAST 42ND STREET SUITE 4600 NEW YORK NY 10165 NIENKE GROSSMAN CO-CHAIR 2.00 X X 0 0 0 NIBRAS BASITKEY CO-CHAIR;DIRECTOR (AS OF SEPT 2023) 2.00 X X 0 0 0 ART AARONSON TREASURER 2.00 X X 0 0 0 ALEX LOURIE DIRECTOR;SECRETARY (AS OF SEPT 2023) 2.00 X X 0 0 0 REBECCA TINSLEY SECRETARY;CO-CHAIR (AS OF SEPT 2023) 2.00 X X 0 0 0 NAOMI KIKOLER DIRECTOR 2.00 X 0 0 0 ESTHER PORTYANSKY DIRECTOR 2.00 X 0 0 0 GAY ROSENBLUM-KUMAR DIRECTOR 2.00 X 0 0 0 DAVID SKLAR DIRECTOR 2.00 X 0 0 0 PARI IBRAHIM EXECUTIVE DIRECTOR 40.00 X 84000 0 9432 84000 0 9432 0 0 0 0 0 291339 569110 860449 CONTRACT REVENUE 541100 159131 159131 159131 24 24 ETC INCOME 900099 11289 11289 MISCELLANEOUS REVENUE 900099 751 751 EXCHANGE GAIN 900099 84 84 12124 1031728 159131 0 12148 X 36723 36723 93432 60731 23358 9343 59995 49504 199 10292 5070 4012 172 886 2811 562 2249 11369 7383 2850 1136 26102 25986 116 140965 101099 39866 548398 495611 34282 18505 1871 1871 43783 22377 16791 4615 11692 6457 3740 1495 32917 23657 8742 518 40783 31784 4738 4261 2583 514 2069 165 165 1058659 868271 137088 53300 202683 71062 50081 50101 13981 77549 1769 6232 23253 8626 291767 213570 8272 4306 47300 55572 4306 X 236195 209264 236195 209264 291767 213570 -26931 0 X X 0 1 X 0 0 X 236868 302519 392299 1205181 860449 2997316 236868 302519 392299 1205181 860449 2997316 605345 2391971 2809 24 2833 27 12040 12067 3012216 917447 0.79410 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: ETC INCOME - 2023 AMOUNT: $ 11,289. MISCELLANEOUS REVENUE - 2019 AMOUNT: $ 27. 2023 AMOUNT: $ 751. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 1031644 0 1031644 84 84 1031728 1058575 0 1058575 84 84 1058659 PART X, LINE 2: THE FOUNDATION FOLLOWS THE AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ACCOUNTING STANDARDS CODIFICATION TOPIC 740-10, INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IT IS THE FOUNDATION'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSES. THE FOUNDATION PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED DECEMBER 31, 2023 AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION ON THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. THE STATUTE OF LIMITATIONS GENERALLY REMAINS OPEN FOR THREE TAX YEARS WITH THE U.S. FEDERAL JURISDICTION OR THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE FOUNDATION FILES TAX RETURNS. PART XI, LINE 4B - OTHER ADJUSTMENTS: EXCHANGE GAIN 84. PART XII, LINE 4B - OTHER ADJUSTMENTS: EXCHANGE GAIN 84. 1 MIDDLE EAST AND NORTH AFRICA 3 57 PROGRAM SERVICES HUMAN RIGHTS DEFENDERS 174918 MIDDLE EAST AND NORTH AFRICA 1 15 PROGRAM SERVICES PURSUIT OF JUSTICE AND ACCOUNTABILITY 155020 MIDDLE EAST AND NORTH AFRICA 1 23 PROGRAM SERVICES ENTERPRISE AND TRAINING CENTER 59673 MIDDLE EAST AND NORTH AFRICA 1 17 PROGRAM SERVICES CORE OPERATIONS INCLUDING SUPPORT STAFF GENERAL OPERATIONS AND RUNNING COSTS 44794 MIDDLE EAST AND NORTH AFRICA 0 0 GRANTS TO RECIPIENT 36723 MIDDLE EAST AND NORTH AFRICA 1 2 PROGRAM SERVICES SURVEY & DATA COLLECTION 12196 NORTH AMERICA 0 1 PROGRAM SERVICES PURSUIT OF JUSTICE AND ACCOUNTABILITY 9801 MIDDLE EAST AND NORTH AFRICA 1 1 PROGRAM SERVICES ENGLISH LANGUAGE EDUCATION 1560 8 116 0 0 8 116 494685 0 494685 MIDDLE EAST AND NORTH AFRICA PROGRAMS AND OPERATIONS IN IRAQ 36723 WIRE TRANSFER 0 FMV 1 0 0 0 0 0 0 1 PART I, LINE 2: 1. UPON NOTIFICATION OF THE RECEIPT OF A GRANT, A FOUNDATION STAFF PERSON IS IDENTIFIED AS THE PRIMARY FOUNDATION CONTACT. THE PRIMARY FOUNDATION CONTACT WORKS WITH THE FOUNDATION DESIGNATED STAFF MEMBER THROUGHOUT THE PERIOD OF PERFORMANCE TO MONITOR SUB-GRANTEE COMPLIANCE. 2. ONCE A DECISION TO SUB-AWARD IS MADE BY THE EXECUTIVE DIRECTOR, THE PRIMARY FOUNDATION CONTACT NEGOTIATES A CONTRACT WITH THE SUB-GRANTEE AND FOUNDATION LEADERSHIP. SUB-GRANT AGREEMENTS/CONTRACTS INCLUDE AN EXPLANATION OF THE REQUIREMENTS FOR SUCCESSFUL PERFORMANCE AND COMPLIANCE WITH FUNDER'S REGULATIONS. 3. THE PRIMARY FOUNDATION CONTACT WILL HAVE REGULAR AND IN-DEPTH COMMUNICATION WITH THE SUBGRANTEE TO ASSESS HOW WELL THEY ARE COMPLYING WITH PROGRAM REQUIREMENTS. IN PERSON, EMAIL, AND PHONE COMMUNICATIONS WILL INCLUDE A DISCUSSION OF PROGRAM GOALS, STAFFING AND PROCEDURES AS WELL AS A LIMITED DOCUMENT AND/OR CLIENT CHART AND FINANCIAL REVIEW. OTHER ELEMENTS, AS OUTLINED IN THE GRANT AND SUB-GRANT AGREEMENTS, ARE INCLUDED WHEN APPLICABLE. 4. IF ANY DEFICIENCIES ARE IDENTIFIED, THE PRIMARY FOUNDATION CONTACT PROVIDES WRITTEN NOTICE AND REQUESTS A PLAN TO CURE THE FINDINGS. THE SUB-GRANTEE HAS TEN DAYS TO RESPOND NOTING THE CURES OR THE PLAN TO CURE. 5. IF THE FOUNDATION CONTACT REVEALS ANY SERIOUS PROGRAM DEFICITS, THE PRIMARY FOUNDATION CONTACT DISCUSSES THE SITUATION AND A PLAN FOR REMEDIATION WITH THE FOUNDATION PROGRAMS DIRECTOR AND DIRECTOR OF FINANCE AND OPERATIONS BEFORE EXECUTING THE PLAN. THE FOUNDATION STAFF WORKS WITH THE SUB-GRANTEE STAFF TO IMPROVE THE SITUATION. A FOLLOW-UP IN PERSON OR DESK MONITORING MAY BE SCHEDULED IF NECESSARY. 6. IF AFTER A PERIOD OF TECHNICAL ASSISTANCE, THE DEFICITS CONTINUE, THE PROGRAM DIRECTOR PROPOSES TO THE EXECUTIVE DIRECTOR ADDITIONAL CONSEQUENCES UP TO AND INCLUDING DEFUNDING. DECISIONS TO DEFUND A SUB-GRANTEE ARE DISCUSSED WITH THE EXECUTIVE DIRECTOR OF THE FOUNDATION BEFORE THE PLAN IS EXECUTED. PART I, LINE 3: IN ACCORDANCE WITH IRS INSTRUCTIONS, ALL AMOUNTS REPORTED IN PARTS I, II, AND III OF SCHEDULE F ARE REPORTED USING THE ACCRUAL BASIS OF ACCOUNTING, WHICH IS THE SAME METHOD OF ACCOUNTING USED IN THE FINANCIAL STATEMENTS. FORM 990, PART VI, SECTION A, LINE 2 THERE IS A FAMILY RELATIONSHIP BETWEEN TWO BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FEDERAL FORM 990 IS CIRCULATED ELECTRONICALLY TO THE FOUNDATION'S BOARD MEMBERS BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE POWERS OF BOARD MEMBERSHIP AND THOSE OF THE EXECUTIVE DIRECTOR OR ANY FOUNDATION STAFF MEMBERS MAY NOT BE USED TO PERSONALLY BENEFIT BOARD MEMBERS OR THE EXECUTIVE DIRECTOR AT THE FOUNDATION'S EXPENSE. IF A PARTY HAS A FINANCIAL INTEREST IN AN ORGANIZATIONAL TRANSACTION, HE OR SHE MUST FULLY DISCLOSE THE INTEREST AND ABSTAIN FROM VOTING. LOANS TO BOARD MEMBERS OR FOUNDATION STAFF MEMBERS OR VOLUNTEERS ARE STRICTLY PROHIBITED. ALL SALARIES OR PAYMENT EXPENSES TO ANY STAFF MEMBERS OR BOARD MEMBERS MUST BE INDICATED IN THE FOUNDATION'S FINANCIAL REPORTING. TO ENSURE THE CORPORATION OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: A. WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION. B. WHETHER PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO THE CORPORATION'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES, AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT, OR IN AN EXCESS BENEFIT TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE FOUNDATION'S EXECUTIVE DIRECTOR IS DETERMINED BY THE BOARD OF DIRECTORS, BASED ON COMPARABLE EXECUTIVE DIRECTOR COMPENSATION AND THE EXECUTIVE DIRECTOR'S PERFORMANCE. THE PROCESS WAS LAST PERFORMED SEPTEMBER 2023. THE SALARIES OF ALL OTHER EMPLOYEES ARE DETERMINED BY THE FOUNDATION'S EXECUTIVE DIRECTOR. COMPENSATION RANGES FOR ALL STAFF POSITIONS ARE APPROVED BY THE FOUNDATION'S EXECUTIVE DIRECTOR. NO EMPLOYEE OF THE FOUNDATION MAY BE COMPENSATED OUTSIDE OF THE APPROVED RANGE, WITHOUT THE APPROVAL OF THE FOUNDATION'S EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION C, LINE 19 THE FINANCIAL STATEMENTS ARE AVAILABLE UPON WRITTEN REQUEST. THE FEDERAL FORM 990 IS AVAILABLE TO ANY INTERESTED PARTY UPON REQUEST. IT IS ALSO AVAILABLE AT WWW.GUIDESTAR.ORG. FORM 990, PART IX, LINE 11G CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 495,611. MANAGEMENT AND GENERAL EXPENSES 29,653. FUNDRAISING EXPENSES 18,505. TOTAL EXPENSES 543,769. PAYROLL PROCESSING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4,629. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,629. FORM 990, PART XII, LINE 12C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.