2024-11-04T11:57:37-08:00 2023-12-31 954401626 Vasin Heyn & Company 5000 N Parkway Calabasas 201 Calabasas CA 91302 990 2023-01-01 954394305 Mending Kids International dba Mending Kids MEND 8188436363 21255 Burbank Blvd 120 Woodland Hills CA 91367 Isabelle Fox Executive Director 2024-11-04 true true Rolland Vasin P00644882 8182223500 2023 2024-10-15 13:58:12Z Isabelle Fox 21255 Burbank Blvd 120 Woodland Hills CA 91367 2322264 false X www.mendingkids.org X 1993 CA Providing critical surgical care to children around the world while advancing education and training towards medical sufficiency in their communities. 12 12 9 250 0 1194676 1921440 77100 58043 -1193 12601 206460 170793 1477043 2162877 0 0 399241 372316 0 107137 1164580 1159823 1563821 1532139 -86778 630738 819594 1504177 50175 54561 769419 1449616 Providing critical surgical care to children around the world while advancing education and training towards medical sufficiency in their communities. false false 1159920 Overseas Surgical Missions - Volunteer surgical teams are deployed throughout the world via our Overseas Surgical Missions program to provide quality surgical care, train surgical providers, advance surgical knowledge and information translation, and foster local capacity building and self-sustainment. $957,378 worth of in-kind donations including volunteer medical team service hours, surgical equipment rentals, and medical supplies were donated and used on Overseas Surgical Mission trips. 138045 Individual Surgical Care - Our Individual Surgical Care (ISC) program allows children to travel with a family member to trusted partner hospitals in India, Israel, Canada, or the United States to receive complex surgical care they could never receive in their home countries.ISC U.S. targets children with greater surgical needs who require more complex care. The identified children are then flown to the United States for surgery. Throughout their stay, they are nurtured and cared for by a local and loving host family. $56,980 worth of in-kind donations including hospital discounts and airfare for patients and families were donated and used in ISC U.S. and ISC International programs. 17612 U.S. Hometown Missions - Our expanding U.S. Hometown Missions across the nation provide free surgeries to kids from underserved communities and those who have been denied coverage from the government and/or their private insurance companies. In 2019, we initiated our new program Mend U.S., an expansion of our Hometown Mission program that allows qualifying patients across the United States to have year-round access and assistance to outpatient surgeries. 1315577 true true false false false false false false false false true false false false false true true false false false false false false false true false false false false false false false false false false false false false true false false false false false false false false true 5 0 true 9 true false false false false false true true false 0 false false false false false false false X 12 12 true false false false false false false true true false false true true true true true true true false false CA X X X Isabelle Fox 8188436363 21255 Burbank Blvd Suite 120 Woodland Hills CA 91367 Isabelle Fox Executive Dir. 40.00 0.00 X 97809 0 0 Ayal Willner MD Board President 4.00 0.00 X X 0 0 0 Leslie Wright Frost Vice President 2.00 0.00 X X 0 0 0 Alexis Crump Treasurer 2.00 0.00 X X 0 0 0 Richard Tabura Secretary 2.00 0.00 X X 0 0 0 Robert Bernstein MD Director 2.00 0.00 X 0 0 0 Jason Frischer MD Director 2.00 0.00 X 0 0 0 Dorothy Lucey Director 2.00 0.00 X 0 0 0 Mindy Wechsler Director 2.00 0.00 X 0 0 0 Rebecca Bernstein Director 2.00 0.00 X 0 0 0 Carmela De Brouwer Director 2.00 0.00 X 0 0 0 Evan Zahn MD Director 2.00 0.00 X 0 0 0 Trisja Malisoff Director 2.00 0.00 X 0 0 0 97809 0 false false false 0 714611 1206829 677764 1921440 Mission Team Fees 900099 58043 58043 58043 12601 -6946 19547 0 0 0 0 329705 714611 159387 170318 0 0 Other income 900099 475 475 475 2162877 51572 19547 0 0 0 0 97809 58685 24453 14671 0 203281 125552 35012 42717 0 46345 28359 9153 8833 24881 15225 4914 4742 0 5620 3439 1110 1071 19862 12153 3923 3786 0 0 0 4171 2552 824 795 754 754 768 470 152 146 0 0 12935 7915 2555 2465 478 478 0 961 588 190 183 0 0 0 16488 10089 3256 3143 Surgical Expenses 841087 841087 International Surgeries 109265 109265 Consultants 58106 35555 11476 11075 Bank Charges 29636 18134 5853 5649 59692 46509 6554 6629 1532139 1315577 109425 107137 212790 340789 33316 5728 0 4100 22500 0 0 0 149819 193169 500 8276 14783 14783 0 419069 933715 0 0 0 0 819594 1504177 50175 54561 50175 54561 X 622492 1353416 146927 96200 769419 1449616 819594 1504177 630738 49459 X X false true X true false X 1093196 417629 452941 417846 529065 2910677 0 0 1093196 417629 452941 417846 529065 2910677 0 2910677 19868 12342 6474 7357 19547 65588 0 77 1590 475 2142 2978407 0.97730 0.98100 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14783 14783 X 3338461 49459 966738 159387 1175584 2162877 2162877 2658264 966738 159387 1126125 1532139 1532139 Part X : FIN48 Footnote MKI is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code and California income taxes under section 2370(d) of the California Revenue and Taxation Code. The IRS classified MKI as one that is not a private foundation within the meaning of section 509(a) of the Code because it is an organization described in section(s) 509(a)(1) and 170(b)(1)(A)(vi).MKI has adopted Financial Accounting Standards Board Accounting Standards Codification (ASC) Section 740-10, which clarifies the accounting for uncertainty in income taxes. ASC Section 740-10 prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Section 740-10 requires that an organization recognize in the financial statements the impact of the tax position if that position will more likely than not be sustained on audit, based on the technical merits of the position. As of and for the year ended December 31, 2023, MKI had no material unrecognized tax benefits, tax penalties or interest.MKIs Forms 990, Return of Organization Exempt from Income Tax, the tax years ended December 31, 2022, 2021, and 2020 are subject to examination by the IRS, generally for 3 years after they were filed.MKIs Forms 199, California Exempt Organization Return, for each of the tax years ended December 31, 2022, 2021, 2020, and 2019 are subject to examination by the Franchise Tax Board, generally for 4 years after they were filed. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Fundraising expenses $159387 Part XII, Line 2d: Other expenses and losses per audited F/S Fundraising expenses $159387 X X X X X false CA Imagine Gala 607814 406009 201805 98206 Gene Simmons Fundraiser 426096 298196 127900 57665 1 10406 10406 3516 1044316 714611 329705 159387 159387 170318 X 23 677764 FMV false false false Form 990, Part VI, Section B, Line 11b The tax preparer emails a copy of the final version of Form 990 to the Director of Finance & Administration for final review. Form 990, Part VI, Section B, Line 12c Policy and Practices1. Full disclosure, by notice in writing, shall be made by the interested parties to the full Board of directors in all conflicts of interest, including but not limited to the following:A. A Board Member is related to another Board Member or staff member by blood, marriage or domestic partnership.B. A staff member in a supervisory capacity is related to another staff member whom she/he supervises.C. A Board Member or their organization stands to benefit from a transaction or staff member of such organization received payment from for any subcontract, goods, or services other than as part of her/his regular job responsibilities or as reimbursement for reasonable expenses incurred as provided in the bylaws and board policy.D. A Board Member's organization receives grant funding from Mending Kids.E. A Board Member or staff member is a member of the governing body of a contributor to Mending Kids.F. A volunteer working on behalf of who meets any of the situations or criteria listed above.Area of Possible Conflict/Disclosure1. Following full disclosure of a possible conflict of interest or any condition listed above, the Board of Directors shall determine whether a conflict of interest exists and, if so the board shall vote to authorize or reject the transaction or take any other action deemed necessary to address the conflict and protects bests interests. Both votes shall be by a majority vote without counting the vote of any interested director, even if the disinterested directors are less than a quorum provided that at least one consenting director is disinterested.2. A Board Member or Committee Member who is formally considering employment with must take a temporary leave of absence until the position is filled. Such a leave will be taken within the Board Members elected term which will not be extended because of the leave. A Board Member or Committee Member who is formally considering employment with Mending Kids must submit a written request for a temporary leave of absence to the Secretary of the board, to the office, indicating the time period of the leave of the Secretary will inform the Chair of the board of such aSecretary of the board, to the office, indicating the time period of the leave and the Secretary will inform the Chair of the board of such a request. The Chair will bring the request to the board for action. The request and any action taken shall be reflected in the official minutes of the board meeting.3. An interested Board Member, Officer, or staff member shall not participate in any discussion or debate of the Board of Directors, or of any committee or subcommittee thereof in which the subject of discussion is a contract, transaction, or situation in which there may be a perceived or actual conflict of interest. However, they may be present to provide Mending Kids International clarifying information in such a discussion or debate unless objected to by any present Board or Committee Member.4. Anyone in a position to make decisions about spending Mending Kids' resources (i.e., transactions such as purchases contracts) who also stands to benefit from that decision has a duty to disclose that conflict as soon as it arises (or becomes apparent); s/he should not participate in any final decisions.5. A copy of this policy shall be given to all Board Members, staff members, volunteers or other key stakeholders upon commencement of such person's relationship with or at the official adoption of states policy. Each Board Member, Officer, staff member, and volunteer shall sign and date the policy at the beginning of her/his term of service or employment and each year thereafter. Failure to sign does not nullify the policy. 6. This policy and disclosure from must be filed annually by all specified parties. I have read the above conflict of interest statement and notated any possible conflict of interest in the areas specified. Form 990, Part VI, Section B, Line 15a Determination of compensation of Officers, Directors, Management and key employees reviewed and approved by the Board of Directors for Executive Director and employees. The board uses comparability reports in making its decision. Form 990, Part VI, Section C, Line 19 The Organization's governing documents, conflict of interest policy and financial statements are available to the public upon request. Form 990, Part XII, Line 2c The audit oversight process has not changed since the prior year.