2024-11-07T14:29:36-06:00 2023-12-31 450250958 EIDE BAILLY LLP 2950 E HARMONY RD STE 290 FORT COLLINS CO 805283429 990 2023-01-01 830432560 FOUNDATION FOR HIVAIDS RELIEF IN SOUTH AFRICA FOUN 3035071167 22245 MALLARDS COVE COURT BULLARD TX 75757 DEBRA J LOWERY EXECUTIVE COMMITTEE - PRESIDENT 3035071167 2024-11-04 1 1 KYLE FRITCH CPA P01313374 9702238825 2024-11-04 2023 2024-10-15 13:58:12Z HAND IN HAND IN AFRICA DEBRA J LOWERY 22245 MALLARDS COVE COURT BULLARD TX 75757 241824 0 X HTTP://HANDINHANDINAFRICA.COM X 2006 TX ASSEMBLE A NETWORK OF TRUSTWORTHY NATIONAL PARTNERS WHO LIVE AND WORK IN THE MOST VULNERABLE NATIONS ON THE AFRICAN CONTINENT WHO SHARE A PASSION OF THE TIRELESS WORK OF COMBATING THE CONSEQUENCES OF THE HIV/AIDS PANDEMIC AND ITS ERADICATION. 11 11 0 250 0 0 210253 239527 0 0 10 1932 -895 -1425 209368 240034 155857 189396 0 0 0 0 0 0 14168 37725 55746 193582 245142 15786 -5108 298980 293872 0 0 298980 293872 X TO ASSEMBLE A NETWORK OF TRUSTWORTHY NATIONAL PARTNERS WHO LIVE AND WORK IN THE MOST VULNERABLE NATIONS ON THE AFRICAN CONTINENT WHO SHARE A PASSION OF THE TIRELESS WORK OF COMBATING THE CONSEQUENCES OF THE HIV/AIDS PANDEMIC AND ITS ERADICATION. 0 0 68932 58154 0 OCHORRO SIDAI ENKARE COMMUNITY BASED ORGANIZATION (OSECBO) - MAASAI MARA AND SW KENYA: THIS KENYA-BASED NON-PROFIT, ESTABLISHED IN 2015, AIMS TO ERADICATE HIV/AIDS AMONG THE MAASAI, A COMMUNITY OF AROUND 1,000,000 PEOPLE. OSECBO HAS BECOME A LEADING FORCE IN EDUCATING AND RAISING AWARENESS ABOUT HIV/AIDS. THEY ADDRESS BEHAVIORAL PATTERNS CONTRIBUTING TO THE VIRUS THROUGH INTERACTIVE RALLIES AND CLASSES CONDUCTED IN MAA, PROMOTING SAFE LIFE CHOICES. THEIR EFFORTS INVOLVE MAASAI LEADERS TRAVELING ACROSS THE MAASAI MARA ON MOTORBIKES AND SAFARI VEHICLES TO EMPHASIZE THE IMPORTANCE OF INFORMED CHOICES AND THE RAPID SPREAD OF HIV/AIDS. KEY MESSAGES INCLUDE ABSTINENCE BEFORE MARRIAGE AND FAITHFULNESS TO ONE PARTNER. AS THEIR WORK EXPANDS THROUGHOUT THE MAASAI MARA AND NEAR THE TANZANIA BORDER, NEW TEACHING CENTERS ARE ESTABLISHED ACROSS MAASAI LANDS. DUE TO THIS RAPID GROWTH, A SECOND COMMUNITY BASED ORGANIZATION, NALEPO, WAS LAUNCHED IN 2022. HIHIA SUPPORTS OSECBO WITH FINANCIAL AID AND LEADERSHIP MENTORING, AND BOARD MEMBERS VISIT ANNUALLY. THE COMMUNITY IS ENTHUSIASTIC ABOUT THE MESSAGE, WITH MANY VOLUNTEERS CONTRIBUTING THOUSANDS OF HOURS EACH YEAR. 153036 129109 0 NAPELO COMMUNITY BASED ORGANIZATION (NALEPO) RIFT VALLEY PROVINCE, NAROK & KAJIADO, MAASAI MARA, KENYA ESTABLISHED IN 2022, THIS KENYA-BASED NON-PROFIT, NALEPO, SHARES THE MISSION OF ITS SISTER ORGANIZATION, OSECBO: ERADICATING HIV/AIDS IN SOUTHERN KENYA. NALEPO FOCUSES ON REGIONS OUTSIDE THE MAASAI MARA, WITH TEACHING CENTERS EXTENDING FROM AMBOSELI TO BEYOND THE TRANS-MARA. THE ORGANIZATION ADDRESSES BEHAVIORAL PATTERNS CONTRIBUTING TO HIV/AIDS THROUGH INTERACTIVE RALLIES AND CLASSES IN MAA, SWAHILI, AND ENGLISH, PROMOTING SAFE LIFE CHOICES. LEADERS TRAVEL LONG DISTANCES ACROSS THESE VAST AREAS ON MOTORBIKES AND SAFARI VEHICLES TO SPREAD THE MESSAGE ABOUT THE EXPONENTIAL SPREAD OF HIV/AIDS AND THE NEED FOR INFORMED CHOICES. ESSENTIAL COMPONENTS OF THEIR TRAINING INCLUDE ADVOCATING FOR ABSTINENCE BEFORE MARRIAGE AND FAITHFULNESS TO ONE PARTNER. HIHIA SUPPORTS NALEPO WITH FINANCIAL AID AND LEADERSHIP MENTORING, AND BOARD MEMBERS VISIT ANNUALLY. THE LOCAL POPULATION EAGERLY EMBRACES THIS MESSAGE, WITH VOLUNTEERS CONTRIBUTING THOUSANDS OF HOURS EACH YEAR. 2297 1938 0 ITUMIESEW - SOWETO SOUTH AFRICA:FORMERLY KNOWN AS WESEW PADS, ITUMIESEW NOW PRODUCES AND SELLS SHIELDS FOR LIFE FEMININE KITS. THESE KITS INCLUDE SUSTAINABLE, REUSABLE, WASHABLE SANITARY PADS THAT ARE FREE FROM CHEMICALS AND PARABENS, ALONG WITH DRAWSTRING BAGS FOR CARRYING THE KITS. CRAFTED FROM HIGH-QUALITY MATERIALS, THESE KITS ARE DESIGNED TO LAST UP TO 2 YEARS FOR A SCHOOLGIRL. ITUMIESEW'S JOB CREATION SEWING PROJECTS HAVE IDENTIFIED APPROXIMATELY 4 MILLION SCHOOLGIRLS LACKING ACCESS TO BASIC SANITARY PADS, CAUSING THEM TO MISS 3-5 DAYS OF SCHOOL EACH MONTH OR EVEN DROP OUT. TO ENSURE THE BUSINESS'S VIABILITY AND SUSTAINABILITY, ITUMIESEW ALSO OFFERS ECO-FRIENDLY SANITARY KITS AND OTHER PRODUCTS SUCH AS DRAPERIES. HIHIA SUPPORTS ITUMIESEW BY PURCHASING SOME SHIELDS FOR LIFE EACH YEAR TO MEET DEMAND. ADDITIONALLY, ITUMIESEW DISTRIBUTES THE KITS WITH USAGE INSTRUCTIONS AND HEALTH AND HYGIENE LESSONS TAILORED FOR YOUNG GIRLS. 195 195 0 SHIELDS FOR LIFE:SHIELDS FOR LIFE IS A HYGIENE KIT PROGRAM INSPIRED BY DAYS FOR GIRLS' NON-PROFIT. THE KIT IS PROVIDED TO YOUNG GIRLS IN SUB-SAHARAN AFRICA ALONGSIDE A HEALTH AND HYGIENE EDUCATION SESSION. DURING THESE SESSIONS, TEENAGE GIRLS LEARN ABOUT THEIR CHANGING BODIES, HOW TO MANAGE THEIR MENSTRUAL CYCLES, AND THE RISKS OF TEENAGE PREGNANCY AND SEXUALLY TRANSMITTED DISEASES (STDS). SOME HYGIENE KITS ARE SEWN AND DONATED BY PARTNERS IN AMERICA, THEN TRANSPORTED TO AFRICA AS EXTRA LUGGAGE ON OUR ANNUAL OVERSIGHT TRIPS. OTHER KITS ARE SEWN LOCALLY IN AFRICA BY OUR PARTNERS AND PURCHASED BY HIHIA, CREATING VALUABLE JOB OPPORTUNITIES. CURRENTLY, HIHIA COLLABORATES WITH A SOUTH AFRICAN PARTNER WHO BOTH SEWS AND DELIVERS THE KITS, AND A MAASAI KENYAN PARTNER WHO IS PREPARING TO SEW AND DISTRIBUTE KITS.THE PROGRAM IS PROVING EFFECTIVE IN KEEPING GIRLS IN SCHOOL, WHERE THEY RECEIVE A FREE MEAL DAILY. BY REMAINING IN SCHOOL, THESE GIRLS CAN MAKE SAFER DECISIONS REGARDING THEIR FUTURE AND SEXUALITY, ULTIMATELY LEADING TO BETTER JOB PROSPECTS AND IMPROVED LIFE CHOICES. THE SHIELDS FOR LIFE INITIATIVE HELPS ADDRESS THE EDUCATIONAL SETBACKS CAUSED BY MISSED CLASSES OR TESTS DURING MENSTRUATION, BREAKING THE CYCLE OF POVERTY AND ENABLING GIRLS TO COMPLETE THEIR EDUCATION WITH DIGNITY AND COMFORT. THIS INITIATIVE ALSO HELPS PROTECT THEM FROM EXPLOITATION AND ENSURES THEY CAN CONTINUE THEIR EDUCATION UNINTERRUPTED.EDUCATION-TRAINING:PROVIDING COMPREHENSIVE EDUCATION AND TRAINING ON HIV/AIDS PREVENTION THROUGH PROGRAMS SUCH AS BASICS OF HIV/AIDS, TRUE LOVE WAITS, ONE LOVE, THERE IS HOPE, AND SHIELDS FOR LIFE. OUR APPROACH FOCUSES ON EQUIPPING INFLUENTIAL LEADERS TO EDUCATE THEIR COMMUNITIES AND COMBAT THE SPREAD OF HIV/AIDS ACROSS AFRICA.ORPHAN & VULNERABLE CHILDREN (OVC):ORPHANS IN RURAL VILLAGES AND CHILDREN LEFT TO FEND FOR THEMSELVES AFTER THEIR PARENTS HAVE TAKEN JOBS IN METROPOLITAN AREAS RECEIVE CRUCIAL SUPPORT AFTER SCHOOL. THESE CHILDREN ARE PROVIDED WITH ONE MEAL A DAY, ASSISTANCE WITH HOMEWORK, AND LIAISON SERVICES WITH THEIR SCHOOLS. ADDITIONALLY, THEY RECEIVE LESSONS IN HYGIENE AND OTHER ESSENTIAL LIFE SKILLS, ALL OF WHICH HELP THEM STAY IN SCHOOL AND NURTURE HOPE FOR A BRIGHTER FUTURE.TRUE LOVE WAITS (TLW):TRUE LOVE WAITS IS AN ABSTINENCE-BASED PROGRAM DESIGNED TO ADDRESS THE BEHAVIORAL FACTORS CONTRIBUTING TO THE AIDS PANDEMIC IN SUB-SAHARAN AFRICA. THROUGH AUDIENCE PARTICIPATION, THE PROGRAM HIGHLIGHTS HOW CULTURAL NORMS INVOLVING MULTIPLE SEXUAL PARTNERS CONTRIBUTE TO THE SPREAD OF HIV. IT EMPHASIZES THE IMPORTANCE OF LOVE AS A FOUNDATION FOR SEX AND ADVOCATES FOR SEXUAL ACTIVITY WITHIN THE CONTEXT OF A FAITHFUL MARRIAGE. HIHIA SUPPORTS BOTH THE TRUE LOVE WAITS AND ONE LOVE RALLIES WITH FINANCIAL ASSISTANCE.ONE LOVE:THE ONE LOVE CURRICULUM, DEVELOPED BY SAMARITAN'S PURSE AND USAID, AIMS TO STRENGTHEN MARRIED COUPLES' RELATIONSHIPS THROUGH COMPASSION, COMPROMISE, AND COMMUNICATION. THIS PROGRAM EMPHASIZES FAITHFULNESS AND DEMONSTRATES HOW MAINTAINING A COMMITTED RELATIONSHIP CAN LOWER THE RISK OF HIV INFECTION. PARTICIPANTS ARE ALSO EQUIPPED WITH THE SKILLS TO TEACH THESE IMPORTANT LESSONS TO OTHERS. BY REINFORCING THE VALUES OF COMMITTED MARRIAGE, THE PROGRAM SEEKS TO REDUCE INFIDELITY AND SUBSEQUENTLY LOWER HIV INFECTION RATES. 195 195 0 224460 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 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 3 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 1 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 1 0 0 0 X DEBRA J LOWERY 3035071167 6661 SOUTH HILL WAY LITTLETON CO 80120 X DEBRA J LOWERY EXECUTIVE COMMITTEE - PRESIDENT 6.50 X X 0 0 0 BERT A WILKINSON EXECUTIVE COMMITTEE - VICE PRESIDENT 36.00 X X 0 0 0 JOHN MOORE EXECUTIVE COMMITTEE - TREASURER 3.10 X X 0 0 0 CHRIS LOTT EXECUTIVE COMMITTEE - SECRETARY 12.40 X X 0 0 0 REGINA DUNCAN DIRECTOR 8.20 X 0 0 0 CLIF INGRAM DIRECTOR 4.20 X 0 0 0 LAURIE INGRAM DIRECTOR 2.70 X 0 0 0 DIANA KELLY DIRECTOR 3.10 X 0 0 0 JOAN LOTT DIRECTOR 17.80 X 0 0 0 JUDITH G WILKINSON DIRECTOR 35.20 X 0 0 0 DANIEL R LOWERY DIRECTOR 2.80 X 0 0 0 0 0 0 0 0 0 0 0 34224 205303 239527 1932 1932 365 34224 1790 -1425 -1425 240034 0 0 507 189396 189396 5106 5106 150 30 120 7583 7583 35064 35064 OTHER PROGRAM EXPENSES 6891 1378 5513 MEMBERSHIPS AND DUES 40 40 912 912 245142 224460 6514 14168 298230 293487 750 385 298980 293872 0 0 X 0 0 0 0 298980 293872 298980 293872 298980 293872 -5108 0 X 0 0 0 X 232153 163629 187012 210253 239527 1032574 232153 163629 187012 210253 239527 1032574 546616 485958 54 5 4 10 1932 2005 3538 94 3632 1038211 0.46810 0.49920 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 0 0 GRANTS TO RECIPIENTS 189396 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 0 0 PROGRAM SERVICES OVERSIGHT TRIP EXPENSES FOR GRANT FUNDS PROVIDED 35064 0 0 0 0 0 0 224460 0 224460 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, EDUCATION AND AWARENESS ABOUT HIV/AIDS AND FINANCIAL SUPPORT AND LEADERSHIP MENTORING. 58154 WIRE 0 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, EDUCATION AND AWARENESS ABOUT HIV/AIDS AND FINANCIAL SUPPORT AND LEADERSHIP MENTORING. 129109 WIRE 0 2 0 0 0 0 0 0 0 PART I, LINE 2: THE FOUNDATION FOR HIV/AIDS RELIEF IN SOUTH AFRICA DBA HAND IN HAND IN AFRICA (HEREAFTER HIHIA) WAS FORMED WITH THE OBJECTIVE OF SEEING THE HIV/AIDS PREVALENCE RATE DECREASE IN URBAN AND RURAL AREAS IN SOUTH AFRICA AND SUBSEQUENTLY AMENDED TO AFRICA. REQUESTS FOR FUNDS, IN THE FORM OF A COMPLETED SHORT OR LONG FORM PROJECT FUNDING REQUEST (HEREAFTER PFR), IN ITS ENTIRETY, MUST SHOW THAT THE AWARDING OF FUNDS WILL WORK TOWARDS THIS OBJECTIVE. PFR MUST DESCRIBE THE NEED AND CONTAIN A DETAILED BUDGET WITH COST ESTIMATES SUPPORTING THE AMOUNT OF THE REQUEST. UPON RECEIPT OF A PFR, A HIHIA PROJECT CHAMPION (HEREAFTER CHAMPION) ASSIGNED WILL REVIEW PFR PRIOR TO SUBMISSION TO HIHIA EXECUTIVE COMMITTEE (HEREAFTER COMMITTEE). IF APPROVED BY CHAMPION, PFR IS SUBMITTED TO THE COMMITTEE FOR FURTHER REVIEW AND MAKES FINAL DETERMINATION AS TO WHETHER THE REQUEST DOES IN FACT MOVE AFRICA TOWARDS A LOWER PREVALENCE RATE. IF APPROVED, A COMMITTEE MEMBER MAKES A SUBMISSION TO HIHIA BOARD OF DIRECTORS (HEREAFTER DIRECTORS) TO MAKE THE FINAL DECISION BASED ON MERITS, RECOMMENDATION OF CHAMPION & COMMITTEE, ANY PRIOR PERFORMANCE AND CURRENT STANDING OF THE GRANTEE ORGANIZATION REQUESTING FUNDS. HIHIA WILL MAINTAIN FULL CONTROL OVER DONATED FUNDS. AWARDED FUNDS MUST BE ACCOUNTED FOR UTILIZING EXPENDITURE RESPONSIBILITY REPORTING MEANING THAT HIHIA EXERTS ALL REASONABLE EFFORTS AND ESTABLISHES ADEQUATE PROCEDURES TO SEE THAT THE GRANT IS SPENT ONLY FOR THE PURPOSE FOR WHICH IT IS MADE, TO OBTAIN FULL AND COMPLETE REPORTS FROM THE GRANTEE ORGANIZATION ON HOW THE FUNDS ARE SPENT, AND TO MAKE FULL AND DETAILED REPORTS ON THE EXPENDITURES TO THE IRS AS REQUIRED. FUNDS ARE TRANSFERRED IN PRE-ARRANGED STAGES TO ALLOW FOR "JUST ON TIME" TRANSFER OF FUNDS. THE PRIOR TRANSFER MUST BE ACCOUNTED FOR BY THE GRANTEE ORGANIZATION ENTITY DOCUMENTING THAT FUNDS WERE USED AS INTENDED BEFORE THE NEXT STAGE IS FUNDED. ANY VARIANCE FROM THE APPROVED USE OF FUNDS WILL RESULT IN FORFEITURE OF FUNDING. HIHIA WILL MAKE AT LEAST ANNUAL FIELD INVESTIGATIONS TO ENSURE THAT FUNDS ARE BEING USED PROPERLY. ACCORDINGLY, HIHIA DIRECTORS, CHAMPIONS OR THEIR REPRESENTATIVES MUST BE GRANTED FULL ACCESS TO ALL FACILITIES, EMPLOYEES OF FUNDED ORGANIZATIONS AND FINANCIAL RECORDS TO PERFORM AN AUDIT. ANY VARIANCES MUST BE CORRECTED TO AVOID PERMANENT LOSS OF FUTURE AWARDS. SPEAKING 26080 26080 813 CORNHOLE 8144 8144 611 34224 34224 1424 1424 -1424 FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBERS DEBRA J. LOWERY AND DANIEL R. LOWERY HAVE A FAMILY RELATIONSHIP. BOARD MEMBERS CHRIS LOTT AND JOAN LOTT HAVE A FAMILY RELATIONSHIP. BOARD MEMBERS BRET ANDREW WILKINSON AND JUDITH GAYLE WILKINSON HAVE A FAMILY RELATIONSHIP. BOARD MEMBERS CLIF INGRAM AND LAURIE INGRAM HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE COMMITTEE OF HAND IN HAND IN AFRICA PERFORMS AN INITIAL DETAIL REVIEW OF THE FORM 990. ONCE THE COMMITTEE'S REVIEW HAS BEEN COMPLETED, A COPY OF THE FORM 990 IS PROVIDED TO THE ENTIRE GOVERNING BODY FOR THEIR REVIEW AND APPROVAL BEFORE FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY COVERS ALL BOARD MEMBERS AND OFFICERS OF THE ORGANIZATION WHO ARE ANNUALLY REQUIRED TO DISCLOSE ANY INTERESTS THAT COULD GIVE RISE TO ANY ACTUAL OR POTENTIAL CONFLICTS. THE EXISTENCE OF ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST SHALL BE DISCLOSED TO THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE WILL DETERMINE WHETHER A CONFLICT OF INTEREST EXIST AND IS MATERIAL, AND IF THE MATTER IS MATERIAL, BRINGS IT TO THE ATTENTION OF THE BOARD OF DIRECTORS. IF A CONFLICT OF INTEREST ARISES, THE PERSON WITH THE CONFLICT IS EXCLUDED FROM DELIBERATIONS AND VOTING IN REGARD TO THE MATTER. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.