2024-10-31T16:41:15-05:00 2024-03-31 390974031 WEGNER CPAS LLP 2921 LANDMARK PL STE 300 MADISON WI 537134236 990 2023-04-01 621561595 WORLD PARROT TRUST USA INC WORL 8646102129 PO BOX 985 TRAVELERS REST SC 29690 JAMES GILARDI EXECUTIVE DIRECTOR 8646102129 2024-10-31 1 0 AMANDA VANNATTA CPA P00948755 6082744020 2024-10-30 2023 2024-10-15 13:58:12Z JAMES GILARDI PO BOX 985 TRAVELERS REST SC 29690 909579 0 X WWW.PARROTS.ORG X 1994 DC HELPING PARROTS SURVIVE IN THE WILD AND THRIVE IN OUR HOMES." 7 6 4 6 0 0 2742819 870656 0 12730 4396 8970 1191 7522 2748406 899878 485351 288699 0 0 218736 218729 0 9195 114575 605520 705711 1309607 1222334 1438799 -322456 2485160 2185093 3000 20542 2482160 2164551 HELPING PARROTS SURVIVE IN THE WILD, AND FLOURISH IN COMPANION CARE. 0 0 995339 288699 12730 WORLD PARROT TRUST, U.S.A., INC. (WPT) WORKS WITH RESEARCHERS, IN-COUNTRY ORGANIZATIONS, LOCAL COMMUNITIES, AND GOVERNMENTS TO ENCOURAGE EFFECTIVE SOLUTIONS THAT SAVE PARROTS. SINCE 1989, WPT HAS LED OR AIDED CONSERVATION AND WELFARE PROJECTS IN 45 COUNTRIES FOR MORE THAN 80 SPECIES OF PARROTS. OUR FOCUS IS TO: FIGHT WILDLIFE TRADE THROUGH CONFISCATION, REHABILITATION AND RELEASE; REWILD THREATENED AND ENDANGERED SPECIES TO THEIR NATIVE RANGES; ENGAGE LOCAL COMMUNITIES TO PROTECT THEIR NATIVE PARROTS; PROTECT WIDE TRACTS OF FOREST TO PRESERVE NESTING AND FOOD TREES FOR PARROTS; IMPROVE WELFARE FOR INDIVIDUAL BIRDS BY SHARING EDUCATIONAL RESOURCES. 995339 1 1 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 12 0 4 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 6 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK CA CT DC FL GA MD ME MS NJ NY OH PA PR SC TN UT VA WA X X X LAUREN SCHMALTZ 8643958053 90 E SCENIC LANE TRAVELERS REST SC 29690 ALISON HALES CHAIRPERSON 0.50 1.00 X X 0 0 0 NICK REYNOLDS DIRECTOR 0.50 0.50 X 0 0 0 DAVID WOOLCOCK DIRECTOR 0.50 0.50 X 0 0 0 RUUD VONK DIRECTOR 0.50 0.50 X 0 0 0 STEVE MARTIN DIRECTOR 0.50 0.50 X 0 0 0 JOSEPH DAVENPORT DIRECTOR 0.50 0.50 X 0 0 0 CRISTIANA SENNI DIRECTOR 0.50 5.00 X 0 16199 0 JAMES GILARDI EXECUTIVE DIRECTOR 36.00 4.00 X 102462 0 0 LAUREN SCHMALTZ USA ADMINISTRATOR/SECRETARY/TREASURER 40.00 0.00 X 45300 0 0 147762 16199 0 1 0 0 0 0 190709 679947 870656 MEMBERSHIP DUES 900099 12730 12730 12730 10737 10737 5600 7367 -1767 -1767 -1767 2334 -2334 -2334 9856 9856 9856 899878 12730 0 16492 X 19150 19150 269549 269549 129090 69788 29630 29672 74155 40089 17021 17045 15484 8371 3554 3559 5080 4500 150 430 22360 560 21800 9195 9195 462085 420130 20052 21903 11549 2599 8950 72318 61710 3949 6659 8283 4616 3066 601 2358 2358 66843 61940 3155 1748 19267 16750 139 2378 15104 5496 9608 1558 1558 BOOKS AND SUBSCRIPTIONS 13194 6775 3594 2825 IN-HOUSE PUBLICATIONS 509 509 5203 2807 2394 2 1222334 995339 112420 114575 393180 285513 582551 535838 173928 0 0 3577 6930 5001 1057411 37841 1008500 1019570 320071 205777 0 129487 0 330 2485160 2185093 3000 20542 3000 20542 X 2482160 2164551 2482160 2164551 2485160 2185093 X -322456 7896 -3049 X 0 1 X 1 0 X 937942 1031288 1071332 2742819 870656 6654037 937942 1031288 1071332 2742819 870656 6654037 2267898 4386139 4104 446 124 4396 10737 19807 6673844 121599 0.65720 0.64700 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1000000 1000000 57411 37841 19570 1019570 MONEY MARKET SHARES 129487 F 129487 X 911875 7896 7896 903979 -4101 -4101 899878 1229484 4101 4101 1225383 -3049 -3049 1222334 PART X, LINE 2: FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION ("ASC") 740-10 PRESCRIBES A COMPREHENSIVE MODEL FOR HOW AN ORGANIZATION SHOULD MEASURE, RECOGNIZE, PRESENT, AND DISCLOSE IN ITS FINANCIAL STATEMENTS UNCERTAIN TAX POSITIONS THAT THE ORGANIZATION HAS TAKEN OR EXPECTS TO TAKE ON A TAX RETURN. IN ACCORDANCE WITH FASB ASC 740-10, THE ORGANIZATION RECOGNIZES THE TAX BENEFITS FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE ORGANIZATION'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. MANAGEMENT BELIEVES THERE WAS NO SIGNIFICANT IMPACT ON THE ORGANIZATION'S FINANCIAL STATEMENTS AS A RESULT OF THE ADOPTION OF ASC 740-10. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD REPORTED ON FORM 990 PART VIII, LINE 10B -2,334. LOSS ON SALE OF FIXED ASSETS -1,767. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD REPORTED ON FORM 990 PART VIII, LINE 10B 2,334. LOSS ON SALE OF FIXED ASSETS 1,767. PART XII, LINE 4B - OTHER ADJUSTMENTS: LOSS ON CURRENCY CONVERSION -3,049. 1 CENTRAL AMERICA AND THE CARIBBEAN 0 1 PROGRAM SERVICES PARROT CONSERVATION 40904 EAST ASIA AND THE PACIFIC 0 1 PROGRAM SERVICES PARROT CONSERVATION 57250 EUROPE (INCLUDING ICELAND & GREENLAND) 0 1 PROGRAM SERVICES PARROT CARE 22843 SOUTH AMERICA 0 2 PROGRAM SERVICES PARROT CONSERVATION 29946 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES PARROT CONSERVATION 17350 NORTH AMERICA 0 7 PROGRAM SERVICES PARROT CONSERVATION 193035 CENTRAL AMERICA AND THE CARIBBEAN 0 1 GRANTS TO OTHERS 86822 EAST ASIA AND THE PACIFIC 0 1 GRANTS TO OTHERS 42500 SOUTH AMERICA 0 2 GRANTS TO OTHERS 117026 NORTH AMERICA 0 7 GRANTS TO OTHERS 4872 0 14 0 9 0 23 490650 121898 612548 CENTRAL AMERICA AND THE CARIBBEAN PARROT CONSERVATION, PARROT CARE 34074 WIRE TRANSFER 0 CENTRAL AMERICA AND THE CARIBBEAN PARROT CONSERVATION 6094 WIRE TRANSFER 0 CENTRAL AMERICA AND THE CARIBBEAN PARROT CONSERVATION, PARROT CARE 39720 WIRE TRANSFER 0 EAST ASIA AND THE PACIFIC PARROT CONSERVATION, PARROT CARE 42500 WIRE TRANSFER 0 SOUTH AMERICA PARROT CONSERVATION 112876 WIRE TRANSFER 0 4 1 GRANT CENTRAL AMERICA AND THE CARIBBEAN 1 6934 WIRE TRANSFER OTHER ASSISTANCE NORTH AMERICA 1 4872 WIRE TRANSFER GRANT SOUTH AMERICA 2 4150 WIRE TRANSFER 0 0 0 0 0 0 PART I, LINE 2: PRIOR TO SENDING FUNDS TO A NEW RECIPIENT, WE PERFORM A SEARCH FOR THE ORGANIZATION AND THE HIGHEST RANKING OFFICIALS NAMES ON THE OFAC LIST OF SANCTIONED INDIVIDUALS AND ORGANIZATIONS. WE ARE ALSO CAREFUL TO CONDUCT A NUMBER OF VIRTUAL CALLS WITH RECIPIENTS PRIOR TO SENDING FUNDS TO HAVE A SOLID UNDERSTANDING OF THEIR WORK, RELIABILITY AND ALIGNMENT WITH OUR ORGANIZATION'S MISSION AND VALUES. AFTER FUNDS HAVE BEEN GRANTED, WE REQUIRE INTERIM AND FINAL REPORTING WITH PHOTO AND/OR VIDEO EVIDENCE OF WORK COMPLETED. WE ALSO CONTINUE TO CONDUCT VIRTUAL CALLS TO MONITOR PROGRESS. WE WILL OCCASIONALLY SEND WPT EMPLOYEES AND CONTRACTORS TO THE RECIPIENTS SITE TO PROVIDE IN-KIND SUPPORT AND TO EVALUATE THE PROJECT FIRSTHAND. PART I, LINE 3: THE ORGANIZATION USES THE ACCRUAL METHOD OF ACCOUNTING TO ACCOUNT FOR EXPENDITURES. 1 LUKURU WILDLIFE RESEARCH FOUNDATION PO BOX 875 CIRCLEVILLE OH 43113 311598890 501(C)(3) 17350 0 PARROT CARE, ADDRESSING ILLEGAL WILDLIFE TRADE 1 0 PART I, LINE 2: PRIOR TO SENDING FUNDS TO A NEW RECIPIENT, WE ARE CAREFUL TO CONDUCT A NUMBER OF VIRTUAL CALLS WITH RECIPIENTS PRIOR TO SENDING FUNDS TO HAVE A SOLID UNDERSTANDING OF THEIR WORK, RELIABILITY AND ALIGNMENT WITH OUR ORGANIZATION'S MISSION AND VALUES. AFTER FUNDS HAVE BEEN GRANTED, WE REQUIRE INTERIM AND FINAL REPORTING WITH PHOTO AND/OR VIDEO EVIDENCE OF WORK COMPLETED. WE ALSO CONTINUE TO CONDUCT VIRTUAL CALLS TO MONITOR PROGRESS. WE WILL OCCASIONALLY SEND WPT EMPLOYEES AND CONTRACTORS TO THE RECIPIENTS SITE TO PROVIDE IN-KIND SUPPORT AND TO EVALUATE THE PROJECT FIRSTHAND. FOR MORE FORMAL ARRANGEMENTS, WE WILL DRAW UP A MEMORANDUM OF UNDERSTANDING OR A GRANT AGREEMENT WHICH BOTH PARTIES SIGN. FORM 990, PART VI, SECTION A, LINE 2 ALISON HALES AND NICK REYNOLDS HAVE A FAMILY RELATIONSHIP. DAVID WOOLCOCK, ALISON HALES, AND NICK REYNOLDS HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE PREPARED FORM 990 IS REVIEWED AND APPROVED BY THE MEMBERS OF THE GOVERNING BODY BEFORE THE RETURN IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED AT LEAST ANNUALLY BY THE DIRECTORS. ALL DIRECTORS AND OFFICERS ARE REQUIRED TO COMPLETE AND SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY. A DIRECTOR OR OFFICER WITH A CONFLICT OF INTEREST IS PROHIBITED FROM PARTICIPATING IN DELIBERATIONS AND DECISIONS REGARDING THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 THE INDEPENDENT MEMBERSHIP OF THE BOARD OF DIRECTORS ANNUALLY CONDUCTS A PERFORMANCE REVIEW OF THE EXECUTIVE DIRECTOR AND OTHER OFFICERS. THE EXECUTIVE DIRECTOR'S AND OTHER OFFICERS COMPENSATION ARE REVIEWED AND COMPARED TO PUBLIC INFORMATION ABOUT COMPENSATION IN POSITIONS AT SIMILAR ORGANIZATIONS. THE BOARD APPROVES COMPENSATION FOR THE EXECUTIVE DIRECTOR AND OTHER OFFICERS WITH AN OFFICIAL VOTE WITH DISCUSSION AND RESULTS RECORDED IN MEETING MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G WILDLIFE: PROGRAM SERVICE EXPENSES 32,482. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 32,482. CONSERVATION: PROGRAM SERVICE EXPENSES 280,863. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 280,863. ADMINISTRATION: PROGRAM SERVICE EXPENSES 604. MANAGEMENT AND GENERAL EXPENSES 20,052. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,656. HABITAT: PROGRAM SERVICE EXPENSES 6,239. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,239. FUNDRAISING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 21,903. TOTAL EXPENSES 21,903. EDUCATION: PROGRAM SERVICE EXPENSES 99,942. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 99,942. FORM 990, PAGE 10, PART IX, LINE 11G 1. MISSION-DRIVEN PROGRAMMATIC IMPACT: THE WORLD PARROT TRUST'S MISSION INCLUDES GLOBAL CONSERVATION EFFORTS TO PROTECT ENDANGERED PARROTS. ENGAGING INDEPENDENT CONTRACTORS OVERSEAS DIRECTLY SUPPORTS THIS MISSION BY ENSURING WORK IS CONDUCTED WHERE THESE ENDANGERED SPECIES ARE LOCATED. LOCAL, ON-THE-GROUND PROGRAMMATIC EFFORTS HELP THE TRUST ACHIEVE ITS CONSERVATION OBJECTIVES MORE EFFECTIVELY AND HAVE A MEASURABLE IMPACT ON PARROT POPULATIONS. 2. COST-EFFECTIVENESS AND RESOURCE OPTIMIZATION: HIRING FOREIGN INDEPENDENT CONTRACTORS ALLOWS WPT TO USE FUNDS MORE EFFICIENTLY BY REDUCING THE COSTS ASSOCIATED WITH SENDING STAFF ABROAD. BY AVOIDING THE EXPENSES OF INTERNATIONAL TRAVEL, ACCOMMODATION, AND RELOCATION FOR U.S.-BASED STAFF, THE TRUST MAXIMIZES ITS FINANCIAL RESOURCES AND PRIORITIZES SPENDING ON PROGRAM DELIVERY RATHER THAN OPERATIONAL OVERHEAD. 3. ACCESS TO SPECIALIZED LOCAL KNOWLEDGE AND NETWORKS: FOREIGN CONTRACTORS PROVIDE UNIQUE INSIGHTS, SKILLS, AND KNOWLEDGE SPECIFIC TO THEIR REGION, WHICH ENHANCES THE QUALITY OF THE CONSERVATION EFFORTS. THESE CONTRACTORS ARE FAMILIAR WITH LOCAL BIODIVERSITY, CONSERVATION CHALLENGES, AND CULTURAL CONTEXTS, WHICH OFTEN ENABLES THEM TO OPERATE MORE EFFECTIVELY THAN NON-LOCAL STAFF. 4. ALIGNMENT WITH IRS STANDARDS ON FOREIGN EXPENDITURES: IRS GUIDELINES PERMIT 501(C)(3) ORGANIZATIONS TO ENGAGE IN INTERNATIONAL ACTIVITIES IF THEY SUPPORT THE EXEMPT PURPOSES OF THE ORGANIZATION AND MEET REGULATORY COMPLIANCE. THE EXPENDITURE ON FOREIGN CONTRACTORS IS DIRECTLY LINKED TO WPT'S EXEMPT PURPOSE OF CONSERVING ENDANGERED PARROT SPECIES, AND ALL PAYMENTS COMPLY WITH IRS DOCUMENTATION AND REPORTING REQUIREMENTS. 5. DOCUMENTATION OF PROGRAMMATIC RESULTS: EACH PROJECT LED BY FOREIGN CONTRACTORS IS DOCUMENTED AND EVALUATED, SHOWING CLEAR EVIDENCE OF THE OUTCOMES ACHIEVED THROUGH THESE EXPENDITURES. THIS TRANSPARENCY IN DOCUMENTING AND REPORTING THE RESULTS OF INTERNATIONAL PROGRAM WORK ON THE 990 DEMONSTRATES WPT'S COMMITMENT TO ACCOUNTABILITY AND EFFECTIVE USE OF DONOR FUNDS. FORM 990, PART XI, LINE 9: LOSS ON CURRENCY CONVERSION -3,049. THE WORLD PARROT TRUST GLANMOR HOUSE HAYLE CORNWALL UK TR27 4HB CONSERVATION UK N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 0