2024-02-14T10:05:09-06:00 2023-06-30 HAN GROUP LLC 1020 19TH STREET NW SUITE 800 WASHINGTON DC 20036 990 2022-07-01 271581674 KOMERA INC KOME 9785492838 PO BOX 1491 JAMAICA PLAIN MA 02130 KRISTEN GENGARO CO-CHAIR 9785492838 2024-02-14 1 KRISTEN GENGARO 999009999 0 JENNIFER S HAN P00633304 2022937000 2024-02-14 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z KRISTEN GENGARO PO BOX 1491 JAMAICA PLAIN MA 02130 631454 0 X WWW.KOMERA.ORG X 2009 NY KOMERA DEVELOPS SELF-CONFIDENT YOUNG WOMEN THROUGH EDUCATION, COMMUNITY DEVELOPMENT, AND HEALTH. 10 10 2 40 0 0 781272 622347 0 0 32 18 96 -22417 781400 599948 899348 499769 0 0 118509 147871 0 0 92071 89173 113902 1107030 761542 -325630 -161594 668238 458896 193739 145991 474499 312905 X IN RWANDA, THE WORD "KOMERA" MEANS "BE STRONG, HAVE COURAGE." KOMERA WAS FOUNDED TO DEVELOP SELF-CONFIDENT YOUNG WOMEN THROUGH EDUCATION, COMMUNITY DEVELOPMENT, AND HEALTH PROGRAMMING. 0 0 217377 179696 EDUCATION: KOMERA SPONSORS SCHOLARS WITH FULL ROOM, BOARD, AND TUITION AT A PUBLIC BOARDING SCHOOL IN RWANDA. DURING SCHOOL HOLIDAYS, SCHOLARS ATTEND WORKSHOPS WHERE THEY RECEIVE TRAINING ON REPRODUCTIVE HEALTH, CAREER, COUNSELING, LEADERSHIP DEVELOPMENT AND HOW TO BE LEADERS WITHIN THEIR COMMUNITIES. ONCE STUDENTS FINISH SCHOOL, THEY ATTEND THE POST-SECONDARY TRANSITION PROGRAM (PSTP). THE PSTP TRAINS THEM IN ENGLISH, INFORMATION AND COMMUNICATION TECHNOLOGY, SMALL BUSINESS DEVELOPMENT, AND HELPS THEM APPLY TO UNIVERSITIES. KOMERA ALSO SUPPORTS THE UNIVERSITY EDUCATION OF SELECT SCHOLARS. 196425 162376 HEALTH: HEALTH AND WELLNESS IS DEEPLY INGRAINED IN THE WORK AT KOMERA. KOMERA HAS A NUMBER OF PROGRAMS FOCUSED ON SEXUAL AND REPRODUCTIVE HEALTH, EMOTIONAL SUPPORT AND SPORT AT PRIMARY AND SECONDARY SCHOOLS FOR BOTH BOYS AND GIRLS TO COME TOGETHER ON AN EQUAL PLAYING FIELD, LEARNING GENDER NORMS AND DYNAMICS OF POWER, AND USING SPORT AS A TOOL FOR CONFIDENCE BUILDING AND TEAMWORK. 154300 127553 LEADERSHIP CENTER: DURING THE YEAR ENDED JUNE 30, 2023, KOMERA FUNDED THE COMPLETION OF CAPITAL EXPENSES RELATED TO THE CONSTRUCTION AND OPENING OF THE KOMERA LEADERSHIP CENTER, WHICH IS OPERATED BY KOMERA RWANDA, A NOT-FOR-PROFIT ORGANIZATION REGISTERED LEGALLY IN RWANDA AND FUNDED SOLELY BY KOMERA, INC. THE KOMERA LEADERSHIP CENTER OPENED ITS DOORS IN AUGUST 2022 AS THE HOME FOR KOMERA PROGRAMMING AND A HUB TO SERVE THE NEARLY 30,000 PEOPLE IN THE RURAL DISTRICT OF KAYONZA IN RWANDA. THE SPACE FEATURES AN EDUCATION HALL WITH VOCATIONAL TRAINING, CAREER GUIDANCE, AN ICT LAB, AS WELL AS MENTORSHIP AND LEADERSHIP SUPPORT FOR YOUNG WOMEN. COMMUNITY PROGRAMMING ADDRESSES CHALLENGES FACED BY YOUTH AND FAMILIES IN THE COMMUNITY AND THE CENTER IS A SHARED SPACE FOR COLLECTIVE ACTIVISM. THE SPACE SERVES A VULNERABLE POPULATION OF TEEN MOTHERS WITH A BUSINESS DEVELOPMENT PROGRAM, AS WELL AS CREATES OPPORTUNITIES FOR FAMILIES AND PARENTS TO WORK ON THEIR COOPERATIVE BUSINESSES. THE HEALTH POST PROVIDES ESSENTIAL SEXUAL REPRODUCTIVE HEALTH AND RIGHTS COUNSELING SERVICES TO WOMEN AND GIRLS IN THE COMMUNITY. 36465 30144 COMMUNITY 36465 30144 604567 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 6 0 1 2 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA IL MA NY X ALISON ANDERSON 2026702545 529 BRIAR PARK LANE HIXON TN 37343 KRISTEN GENGARO CO-CHAIR 5.00 X X 0 0 0 ALI SAMADI CO-CHAIR 5.00 X X 0 0 0 JOHN HAGARTY TREASURER 2.00 X X 0 0 0 DAVID BOEHMER DIRECTOR (UNTIL JUNE 2023) 2.00 X 0 0 0 ELIZABETH BOHART DIRECTOR (UNTIL SEPT 2022) 2.00 X 0 0 0 MARGARET BUTLER DIRECTOR 2.00 X 0 0 0 LARKIN CALLAGHAN DIRECTOR 2.00 X 0 0 0 CONSOLEE NISHIMWE DIRECTOR 2.00 X 0 0 0 CRISTINA PATEL DIRECTOR 2.00 X 0 0 0 VICTORIA REESE DIRECTOR 2.00 X 0 0 0 JESSICA RIVERA DIRECTOR 2.00 X 0 0 0 DAVID WRIGHT DIRECTOR 2.00 X 0 0 0 LAUREN MASON MANAGING DIRECTOR 40.00 X 59792 0 7731 59792 0 7731 0 0 0 0 0 91478 530869 7895 622347 18 18 9075 91478 31506 -22431 -22431 MERCHANDISE SALES 900099 14 14 14 599948 0 0 -22399 499769 499769 73739 53000 9371 11368 56100 21732 8879 25489 2387 630 385 1372 5040 1639 790 2611 10605 5913 1526 3166 28150 28150 8817 3577 2914 2326 6723 815 2286 3622 1563 1563 21433 16011 397 5025 31164 31164 2877 300 1377 1200 1842 1842 LICENSES/PERMITS/FEES 11333 1181 5424 4728 761542 604567 64904 92071 302795 304303 93002 93020 228607 48710 43834 12863 1864 1864 0 0 668238 458896 18739 13604 175000 132387 193739 145991 X 234729 260405 239770 52500 474499 312905 668238 458896 -161594 0 X X 0 1 X 1 0 X 817284 1030415 997717 781272 622347 4249035 817284 1030415 997717 781272 622347 4249035 1214264 3034771 31 75 33 32 18 189 96 36 5604 96 14 5846 4255070 86250 0.71320 0.67600 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MERCHANDISE SALES - 2018 AMOUNT: $ 96. 2019 AMOUNT: $ 36. 2020 AMOUNT: $ 604. 2021 AMOUNT: $ 96. 2022 AMOUNT: $ 14. OTHER INCOME - 2018 AMOUNT: $ 0. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 5,000. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1864 1864 0 0 X 568784 0 568784 31164 31164 599948 730378 0 730378 31164 31164 761542 PART X, LINE 2: THE ORGANIZATION 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 COUNCIL'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSES. THE ORGANIZATION PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED JUNE 30, 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 COUNCIL FILES TAX RETURNS. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE 31,164. PART XII, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE 31,164. 1 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES EDUCATION, COMMUNITY, AND HEALTH SUPPORT TO GIRLS AND THEIR FAMILIES IN RWANDA, INCLUDING CONSTRUCTION OF THE LEADERSHIP CENTER THAT WILL BE THE HUB FOR KOMERA RWANDA'S PROGRAMS FOR DECADES TO COME. 2548 SUB-SAHARAN AFRICA 0 0 GRANTMAKING 499769 0 0 0 0 0 0 502317 0 502317 SUB-SAHARAN AFRICA EDUCATION, COMMUNITY, AND HEALTH SUPPORT TO GIRLS AND THEIR FAMILIES IN RWANDA. 499769 WIRE 0 1 0 1 0 0 0 0 0 PART I, LINE 2: GRANTS TO KOMERA RWANDA ARE DECIDED UPON DURING THE ANNUAL BUDGETING PROCESS AFTER REVIEWING DETAILED PROGRAM PERFORMANCE INFORMATION, FINANCIALS, AND PROJECTIONS FROM THE KOMERA RWANDA TEAM. KOMERA'S US STAFF MONITORS IMPLEMENTATION AND USE OF PROGRAM FUNDS THROUGHOUT THE YEAR AND RECEIVES REGULAR FINANCIAL REPORTS FROM RWANDA. PART I, LINE 3: IN ACCORDANCE WITH IRS INSTRUCTIONS, ALL AMOUNTS REPORTED IN PARTS I AND II OF SCHEDULE F ARE REPORTED USING THE ACCRUAL BASIS OF ACCOUNTING, WHICH IS THE SAME METHOD OF ACCOUNTING USED IN THE FINANCIAL STATEMENTS. PART III ACCOUNTING METHOD: NYC SOCIAL 100553 91478 9075 7895 10138 10137 3336 100553 91478 9075 7895 10138 10137 3336 31506 -22431 FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE DRAFT FEDERAL FORM 990 IS PROVIDED BY E-MAIL TO THE MANAGING DIRECTOR WHO THEN FORWARDS COPIES TO ALL BOARD MEMBERS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY IS BROUGHT UP AT AN ANNUAL MEETING AND ANYONE WITH A POTENTIAL CONFLICT MUST SPEAK WITH THE BOARD CHAIR AT THAT TIME. IN ADDITION, BOARD MEMBERS AND ANY STAFF MEMBER WITH SIGNIFICANT DECISION MAKING AUTHORITY ARE REQUIRED TO DISCLOSE ANY CONFLICT OF INTEREST ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION HAS BEEN DETERMINED BY EVALUATING EXPERTISE AND REFLECTION ON PERFORMANCE OF THE MANAGING DIRECTOR, WHO IS THE ONLY EMPLOYEE THAT SERVES AS AN OFFICER, AND CONSIDERING FAIR MARKET FOR THE ROLE TITLE AND TAKING INTO CONSIDERATION COST OF LIVING EXPENSES IN THE CITY THE DIRECTOR LIVES. THE BOARD OF DIRECTORS HAS REVIEWED SIMILAR-SIZED ORGANIZATIONS AND COMPARED DATA POINTS IN RELATION TO BUDGET AND STAFF SIZE TO REACH THE DECISION. THE FINAL DECISION IS PRESENTED BY THE BOARD CHAIR(S) AND APPROVED BY THE BOARD OF DIRECTORS. THE PROCESS WAS LAST PERFORMED IN OCTOBER 2023. FORM 990, PART VI, SECTION C, LINE 19 KOMERA MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC, UPON REQUEST, AND THE FORM 990 IS AVAILABLE ON ITS WEBSITE KOMERA.ORG AND ON THE WEBSITE GUIDESTAR.ORG. FORM 990, PART XII, LINE 2C: KOMERA HAS NOT CHANGED EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.