2024-11-12T12:46:07-06:00 2023-12-31 464016990 THE PUN GROUP LLP 200 E SANDPOINTE AVENUE SUITE 600 SANTA ANA CA 92707 990 2023-01-01 208568061 PLAYING FOR CHANGE FOUNDATION PLAY 3105582900 171 PIER AVENUE 271 SANTA MONICA CA 90405 JAKE GROSHONG CHIEF EXECUTIVE OFFICER 3105582900 2024-11-12 1 0 JAMES H FRITZSCHE CPA P00423351 9497778800 2024-11-12 2023 2024-10-15 13:58:12Z WHITNEY KROENKE SILVERSTE 171 PIER AVENUE 271 SANTA MONICA CA 90405 4284338 0 X WWW.PLAYINGFORCHANGE.ORG X 2007 CA PROVIDING RESOURCES TO MUSICIANS AND THEIR COMMUNITIES AROUND THE WORLD. 15 15 5 14 0 0 1946202 4228623 0 0 0 -155 -576997 -241915 1369205 3986553 0 0 0 0 488391 525081 332546 0 1135116 1361906 2518118 2182843 3043199 -813638 943354 211337 1270606 695589 700613 -484252 569993 PLAYING FOR CHANGE FOUNDATION'S MISSION IS TO CREATE POSITIVE CHANGETHROUGH MUSIC AND ARTS EDUCATION BY SUPPORTING MUSIC SCHOOLS ANDPROGRAMS THAT ARE CREATED AND OPERATED BY THE LOCAL COMMUNITY. 0 0 1722858 PFCF EXPERIENCED TREMENDOUS GROWTH IN 2023, NOT JUST TO NEW PROGRAM LOCATIONS IN 5 COUNTRIES, BUT ALSO WITHIN EXISTING PFCF LOCATIONS WHERE NEW FINANCIAL INVESTMENTS POSITIONED OUR PROGRAMS TO THRIVE. MORE THAN 300 MUSICIANS WERE ENGAGED TO IMPLEMENT AND UNDERGO PFCF PROGRAMMING, REINFORCING OUR CAPACITY TO PROVIDE LOCAL ECONOMIC OPPORTUNITIES AND ALSO POSITION LOCAL MUSICIANS, DANCERS, AND CULTURAL ACTORS AS MENTORS AND ROLE MODELS FOR THE MORE THAN 3000 YOUTH WE SERVE EACH WEEK. STRUCTURAL INVESTMENTS IN UGANDA, MOROCCO, GHANA, NEPAL, AND ARGENTINA HELPED US BUILD FOR BRIGHTER FUTURES FOR OUR YOUTH AND COMMUNITY MEMBERS, ESTABLISHING NEW SPATIAL STANDARDS OF EXCELLENCE IN GEOGRAPHIC AREAS MUCH LACKING IN FACILITIES FOR THE UNDERSERVED POPULATIONS WE REACH. 1722858 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 23 0 1 5 1 0 0 0 0 0 1 1 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X THE ORGANIZATION 3105582900 171 PIER AVENUE 271 SANTA MONICA CA 90405 WHITNEY KROENKE PRESIDENT/CO-FOUNDER 2.00 X X 0 0 0 CAROLYN GLICK TREASURER 2.00 X X 0 0 0 KAREN KORPONAI SECRETARY 2.00 X X 0 0 0 ARCHIE DRURY MEMBER 2.00 X 0 0 0 ARTURO NUNEZ MEMBER 2.00 X 0 0 0 HANK DUDGEON MEMBER 2.00 X 0 0 0 LOUIS UPKINS MEMBER 2.00 X 0 0 0 BYRON WARD MEMBER 2.00 X 0 0 0 JAMAL MASHBURN MEMBER 2.00 X 0 0 0 SEAN WOLFINGTON MEMBER 2.00 X 0 0 0 JOSH TAEKMAN MEMBER 2.00 X 0 0 0 RONNIE MADRA MEMBER 2.00 X 0 0 0 PAMELA SILVA MEMBER 2.00 X 0 0 0 DAVID HRYCK MEMBER 2.00 X 0 0 0 HOWARD HOFFEN MEMBER 2.00 X 0 0 0 JAKE GROSHONG CHIEF EXECUTIVE OFFICER 40.00 X 204539 0 21180 JESSICA REED CHIEF OPERATIONS OFFICER 40.00 X 74000 0 7662 278539 0 28842 1 0 1 0 MVA EXPERIENTIAL LLC 12210 SHERMAN WAY NORTH HOLLYWOOD CA 91605 FUNDRAISING EVENT PRODUCER 361847 STACY AND CO 4529 ROYAL PALM AVE MIAMI BEACH FL 33140 PROFESSIONAL FUNDRAISER 234184 2 1395374 2833249 129445 4228623 -155 -155 55870 1395374 297785 -241915 -241915 3986553 0 0 -242070 307381 223333 53310 30738 166707 14508 44878 107321 17264 4720 2918 9626 33729 16529 7081 10119 6795 6795 258232 12158 246074 16064 8032 8032 21594 4962 16632 93035 65739 27296 28678 28678 4147 4147 PROGRAM EXPENSES 1380554 1380554 EVENT EXPENSES 676592 676592 BANK FEES 27028 3832 4000 19196 MISCELLANEOUS 5399 649 4628 122 3043199 1722858 185225 1135116 139933 327201 899186 71404 44219 211337 1270606 48525 200613 149370 497694 500000 695589 700613 X -484252 -73724 643717 -484252 569993 211337 1270606 943354 110891 0 X X 0 1 X 1 0 X 1118541 1994862 2029907 1946202 4228623 11318135 1118541 1994862 2029907 1946202 4228623 11318135 4708471 6609664 17 424 -155 286 11318421 0.58400 0.57190 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 3986553 0 3986553 0 3986553 3043199 0 3043199 0 3043199 PART X, LINE 2: MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THEY HAD MAINTAINED THEIR TAX EXEMPT STATUS AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. 1 EAST ASIA AND THE PACIFIC 1 PROGRAM SERVICES (INDONESIA) COMPENSATION TO GLOBAL PROGRAMS COORDINATOR, WHO OVERSEES PROGRAM ADMINISTRATION FOR ALL REGIONS 23300 EUROPE (INCLUDING ICELAND AND GREENLAND) 2 PROGRAM SERVICES (SPAIN) COMPENSATION TO EDUCATION CONTRACTOR AND REGIONAL PROGRAMS COORDINATOR 94790 MIDDLE EAST AND NORTH AFRICA 24 PROGRAM SERVICES (MOROCCO, JORDAN) MUSIC INSTRUMENTS, SUPPLIES, COMPENSATION TO TEACHERS AND ADMINISTRATORS, WORKSHOPS AND FACILITY/SCHOOL RELATED EXPENSES 111670 NORTH AMERICA (INCLUDING CANADA AND MEXICO, BUT NOT THE U.S.) 4 PROGRAM SERVICES (MEXICO) TEACHER SALARIES 21096 CENTRAL AMERICA AND THE CARIBBEAN 14 PROGRAM SERVICES (BARBADOS, COSTA RICA, PANAMA) MUSIC INSTRUMENTS, SUPPLIES, COMPENSATION TO TEACHERS AND ADMINISTRATORS, WORKSHOPS AND FACILITY/SCHOOL RELATED EXPENSES 63226 SOUTH AMERICA 61 PROGRAM SERVICES (ARGENTINA, BRAZIL, COLOMBIA, PERU) MUSIC INSTRUMENTS, SUPPLIES, COMPENSATION TO TEACHERS AND ADMINISTRATORS, WORKSHOPS AND FACILITY/SCHOOL RELATED EXPENSES 214708 SOUTH ASIA (INCLUDES SE ASIA) 103 PROGRAM SERVICES (NEPAL, BANGLADESH AND THAILAND) MUSIC INSTRUMENTS, SUPPLIES, COMPENSATION TO TEACHERS AND ADMINISTRATORS, WORKSHOPS AND FACILITY/SCHOOL RELATED EXPENSES 248455 SUB-SAHARAN AFRICA 77 PROGRAM SERVICES (GHANA, MALI, RWANDA, SOUTH AFRICA, UGANDA) MUSIC INSTRUMENTS, SUPPLIES, COMPENSATION TO TEACHERS AND ADMINISTRATORS, WORKSHOPS AND FACILITY/SCHOOL RELATED EXPENSES 455109 0 286 0 0 0 286 1232354 0 1232354 MIDDLE EAST & N. AFRICA FUND MUSIC AND ARTS EDUCATION AND RELATED ACTIVITIES INCLUDING TEACHER SALARIES, INSTRUMENTS AND EQUIPMENT, SPECIAL EVENTS, ETC. 90022 WIRE 0 FMV MIDDLE EAST & N. AFRICA FUND MUSIC AND ARTS EDUCATION AND RELATED ACTIVITIES INCLUDING TEACHER SALARIES, INSTRUMENTS AND EQUIPMENT, SPECIAL EVENTS, ETC. 21648 WIRE 0 FMV NORTH AMERICA FUND MUSIC AND ARTS EDUCATION AND RELATED ACTIVITIES INCLUDING TEACHER SALARIES, INSTRUMENTS AND EQUIPMENT, SPECIAL EVENTS, ETC. 21906 WIRE 0 FMV CENTRAL AMERICA & CARIBBEAN FUND MUSIC AND ARTS EDUCATION AND RELATED ACTIVITIES INCLUDING TEACHER SALARIES, INSTRUMENTS AND EQUIPMENT, SPECIAL EVENTS, ETC. 39679 WIRE 0 FMV CENTRAL AMERICA & CARIBBEAN FUND MUSIC AND ARTS EDUCATION AND RELATED ACTIVITIES INCLUDING TEACHER SALARIES, INSTRUMENTS AND EQUIPMENT, SPECIAL EVENTS, ETC. 21025 WIRE 0 FMV SOUTH AMERICA FUND MUSIC AND ARTS EDUCATION AND RELATED ACTIVITIES INCLUDING TEACHER SALARIES, INSTRUMENTS AND EQUIPMENT, SPECIAL EVENTS, ETC. 38245 PAYPAL 0 FMV SOUTH AMERICA FUND MUSIC AND ARTS EDUCATION AND RELATED ACTIVITIES INCLUDING TEACHER SALARIES, INSTRUMENTS AND EQUIPMENT, SPECIAL EVENTS, ETC. 75070 WIRE 0 FMV SOUTH AMERICA FUND MUSIC AND ARTS EDUCATION AND RELATED ACTIVITIES INCLUDING TEACHER SALARIES, INSTRUMENTS AND EQUIPMENT, SPECIAL EVENTS, ETC. 21037 WIRE 0 FMV SOUTH AMERICA FUND MUSIC AND ARTS EDUCATION AND RELATED ACTIVITIES INCLUDING TEACHER SALARIES, INSTRUMENTS AND EQUIPMENT, SPECIAL EVENTS, ETC. 17657 WIRE 0 FMV SOUTH ASIA FUND MUSIC AND ARTS EDUCATION AND RELATED ACTIVITIES INCLUDING TEACHER SALARIES, INSTRUMENTS AND EQUIPMENT, SPECIAL EVENTS, ETC. 53975 WIRE 0 FMV SOUTH ASIA FUND MUSIC AND ARTS EDUCATION AND RELATED ACTIVITIES INCLUDING TEACHER SALARIES, INSTRUMENTS AND EQUIPMENT, SPECIAL EVENTS, ETC. 21993 WIRE 0 FMV SOUTH ASIA FUND MUSIC AND ARTS EDUCATION AND RELATED ACTIVITIES INCLUDING TEACHER SALARIES, INSTRUMENTS AND EQUIPMENT, SPECIAL EVENTS, ETC. 50641 WIRE 0 FMV SOUTH ASIA FUND MUSIC AND ARTS EDUCATION AND RELATED ACTIVITIES INCLUDING TEACHER SALARIES, INSTRUMENTS AND EQUIPMENT, SPECIAL EVENTS, ETC. 152657 WIRE 0 FMV SUB SAHARAN AFRICA FUND MUSIC AND ARTS EDUCATION AND RELATED ACTIVITIES INCLUDING TEACHER SALARIES, INSTRUMENTS AND EQUIPMENT, SPECIAL EVENTS, ETC. 83836 WIRE 0 FMV SUB SAHARAN AFRICA FUND MUSIC AND ARTS EDUCATION AND RELATED ACTIVITIES INCLUDING TEACHER SALARIES, INSTRUMENTS AND EQUIPMENT, SPECIAL EVENTS, ETC. 82420 WIRE 0 FMV SUB SAHARAN AFRICA FUND MUSIC AND ARTS EDUCATION AND RELATED ACTIVITIES INCLUDING TEACHER SALARIES, INSTRUMENTS AND EQUIPMENT, SPECIAL EVENTS, ETC. 69330 WIRE 0 FMV COORDINATOR PAYMENTS FOR PROGRAM ADMINISTRATION EUROPE 2 94790 WIRE TRANSFER FUND MUSIC AND ARTS EDUCATION AND RELATED ACTIVITIES INCLUDING TEACHER SALARIES, INSTRUMENTS AND EQUIPMENT, ETC CENTRAL AMERICA & CARIBBEAN 1 2522 WIRE TRANSFER FUND MUSIC AND ARTS EDUCATION AND RELATED ACTIVITIES INCLUDING TEACHER SALARIES, INSTRUMENTS AND EQUIPMENT, ETC SOUTH AMERICA 2 62739 PAYPAL AND WESTERN UNION FUND MUSIC AND ARTS EDUCATION AND RELATED ACTIVITIES INCLUDING TEACHER SALARIES, INSTRUMENTS AND EQUIPMENT, ETC SOUTH ASIA 2 39976 WIRE TRANSFER FUND MUSIC AND ARTS EDUCATION AND RELATED ACTIVITIES INCLUDING TEACHER SALARIES, INSTRUMENTS AND EQUIPMENT, ETC SUB-SAHARAN AFRICA 2 129502 WIRE TRANSFER 0 0 0 0 0 0 PART I, LINE 2: WE FUND PROJECTS AND PROGRAMS THAT HAVE BEEN IDENTIFIED, VETTED AND APPROVED AS PART OF THE PLAYING FOR CHANGE FOUNDATION'S PURPOSE AND FOCUS OF PROVIDING CHILDREN, YOUTH AND THEIR COMMUNITIES POSITIVE CHANGE THROUGH MUSIC AND ARTS EDUCATION AS WELL AS COMMUNITY DEVELOPMENT. THE PLAYING FOR CHANGE FOUNDATION (PFCF) ESTABLISHES A BUDGET WITH OUR PARTNERS IN COUNTRY FOR THE CONSTRUCTION, SUPPORT AND OPERATIONS OF THE MUSIC SCHOOL OR PROGRAM. PFCF OBTAINS THE NECESSARY RECORDS, INFORMATION THEN THE APPROPRIATE FUNDS RELATED TO THE BUDGET AND SUPPORTING DOCUMENTATION ARE SENT VIA WIRE TRANSFER OR OTHER AGREED PAYMENT METHOD. THE EXPENDITURES ARE ALLOCATED FOR CONSTRUCTION, OPERATIONAL COSTS (E.G. UTILITY, TRANSPORT, ETC.), COMPENSATION TO TEACHERS, ADMINISTRATORS AND CERTAIN KEY PROGRAM COORDINATORS, SPECIAL INITIATIVE PROJECT, AS WELL AS NECESSARY TRAVEL EXPENSES. EACH PROGRAM HAS AN ADMINISTRATIVE AN GOOGLE EXCEL SHEET THAT PFCF PROGRAM STAFF HAVE ACCESS TO. THIS SHEET INCLUDES LOCAL STAFF, STUDENTS, MONTHLY BUDGET, NEEDS, INVENTORY, PURCHASED ITEMS, CLASS SCHEDULE, ETC. AS WELL AS DESIGNATED FOLDERS FOR RECEIPTS AND OTHER DOCUMENTS. OUR LOCAL ADMINISTRATORS MAINTAIN AND CONSISTENTLY UPDATE THESE ADMINISTRATIVE TOOLS WITH OUR SUPPORT. ONCE EQUIPMENT ITEMS ARE PURCHASED PROGRAM ADMINISTRATORS ADD THOSE TO A PROVIDED LIST AND UPLOAD RECEIPTS TO A SHARED FOLDER. ALL WIRES CLEARLY INDICATE THE AMOUNT AND DIRECTLY RELATED EXPENDITURE. ALL EXPENDITURES FOR THE YEAR, BROKEN DOWN ACCORDING TO CATEGORY ARE ENTERED AND MAINTAINED IN A PROGRAM EXPENSE FILE AVAILABLE TO EXECUTIVE AND OPERATIONAL LEADERSHIP. ALL DOCUMENTATION ARE KEPT ON DIGITAL FILES AND WHERE NECESSARY HARD COPIES AT THE PFCF'S UNITED STATES OFFICE. PFCF PROGRAM DIRECTORS AND IN-COUNTRY PROGRAM COORDINATORS MAINTAIN CONSISTENT COMMUNICATION VIA SKYPE, WHATSAPP CALLS, MESSAGES, AND ZOOM CALLS. PFCF RECEIVES CONSISTENT REPORTING, INCLUDING PICTURES, VIDEO, BLOGS, SCHEDULES, UPDATES FROM THE FIELD, AS WELL AS VIDEO OF CLASSES TAKING PLACE, COMMUNICATION WITH STUDENTS, ETC. PFCF PROGRAM DIRECTORS AND PROGRAM MANAGER (AND ANY NECESSARY STAFF ) MAKE AT MINIMUM AN ANNUAL VISIT TO ALL OR MOST PROGRAMS POSSIBLE, DEPENDENT ON BUDGET AVAILABILITY. PFCF HAS BEEN ON THE GROUND PRIOR TO ALL BUILDING CONSTRUCTION AND IMPLEMENATION OF THE MUSIC PROGRAMS CURRENTLY IN PLACE. PFCF WORKS WITH THE COMMUNITY, ELDERS, APPROPRIATE GOVERNMENT MEMBERS, LOCAL ORGANIZATIONS, AND MUSICIANS TO ESTABLISH THE GOALS, PRIORITIES AND IMPLEMENTATION OF THE MUSIC SCHOOL OR PROGRAM. X X X X X 1 STACEY & CO 4529 ROYAL PALM AVE MIAMI BEACH FL 33140 FUNDRAISING 0 2100000 234184 1865816 LUMI ADVISORS LLC 640 S CURSON AVE SUITE 801 LOS ANGELES CA 90036 FUNDRAISING 0 0 27000 -27000 2100000 261184 1838816 CA FL GALA LIVE AUCTION 1451244 1395374 55870 30276 267509 1451244 1395374 55870 30276 267509 297785 -241915 X X X 0 0 0 0 0 0 0 0 0 JAKE GROSHONG CHIEF EXECUTIVE OFFICER 204539 0 0 0 0 0 0 0 21180 0 225719 0 0 0 X GALA LIVE AUCTION 26 129445 FMV 0 0 0 PART I, COLUMN (B): 26 SEPARATE NON-CASH DONATIONS WERE MADE FOR THE GALA LIVE AUCTION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS SENT VIA EMAIL TO THE FINANCE COMMITTEE FIRST FOR FULL REVIEW AND APPROVAL. THE FINANCE COMMITTEE THEN REVIEWS AND SENDS THE 990 TO THE BOARD BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS MONITORED BY ALL MEMBERS HAVING REVIEWED AND SIGNED THE POLICY. IN THE EVENT AN INTERESTED PARTY BECOMES AWARE OF A POTENTIAL CONFLICT OF INTEREST, THE BOARD IS NOTIFIED. IF THERE IS AN UNCERTAINTY, THE BOARD PRESIDENT CONSULTS WITH LEGAL COUNSEL AND CONVEYS THE RECOMMENDATION TO THE BOARD. PROCEDURES ARE IN PLACE TO ADDRESS THE CONFLICT OF INTEREST INCLUDING FACTS, QUESTIONS, THE INTERESTED PARTY RECUSES HIMSELF OR HERSELF FROM THE BOARD'S DELIBERATIONS ON THE MATTER. THE INTERESTED PARTY WILL ABSTAIN FROM VOTING ON THE MATTER AND WILL NOT BE PRESENT DURING VOTING. THERE ARE ALSO PROCEDURES IN PLACE TO ADDRESS IF THE BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A POTENTIAL INTERESTED PARTY HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION FOR THE TOP EXECUTIVE EMPLOYEE WAS DETERMINED BY MUTUAL AGREEMENT FROM THE BOARD OF DIRECTORS AND THE EXECUTIVE EMPLOYEE BASED ON SIZE OF THE ORGANIZATION, BUDGET, ETCS AND APPROVED BY THE BOARD OF DIRECTORS. THE COMPENSATION FOR OTHER OFFICER/KEY EMPLOYEE POSITIONS WAS DETERMINED THROUGH INTERNAL RESEARCH ON THE MARKET VALUE OF THE POSTION BASED ON THE SIZE OF THE ORGANIZATION, BUDGET, ETC. AND APPROVED BY THE ASSOCIATE DIRECTOR AND BOARD PRESIDENT AT THE TIME. THE AMOUNT REMAINS THE SAME, ONLY ADJUSTED THUS FAR BASED ON COST OF LIVING (COLA) PERCENTAGE FOR THE GIVEN YEAR. FORM 990, PART VI, SECTION C, LINE 19 THE FORM 1023, FORM 990, GOVERENING DOCUMENTS, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST EITHER BY MAIL OR IN PERSON. THE FORM 990 AND FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS FROM THE PRIOR YEAR.