2025-09-23T08:03:52-05:00 2024-12-31 814277254 KHA ACCOUNTANTS PLLC 4880 LONG PRAIRIE ROAD SUITE 100 FLOWER MOUND TX 75028 990 2024-01-01 455242323 NAOMI'S VILLAGE INC NAOM 2147782995 6841 VIRGINIA PARKWAY STE 103 105 MCKINNEY TX 75071 LOREEN KAYLOR EXECUTIVE DIRECTOR 2147782995 2025-09-19 1 0 CYNTHIA GRIECO P00643849 9722212500 2025-09-19 2024 2025-03-06 01:10:19Z 6841 VIRGINIA PARKWAY STE 103 105 MCKINNEY TX 75071 3512547 0 1 X WWW.NAOMISVILLAGE.ORG X 2012 TX TO RAISE OPHANS TO ADULTHOOD WITH MAXIMUM EDUCATIONAL, LEADERSHIP AND SPIRITUAL TRAINING IN ORDER THAT THEY BECOME EQUIPPED TO DO SIMILAR CHARITABLE WORK FOR THE POOR IN THEIR COMMUNITY. 8 8 8 250 0 0 2312945 3284704 124895 138126 60806 10391 0 0 2498646 3433221 2226303 2579643 0 0 440671 534845 0 0 97771 272491 374401 2939465 3488889 -440819 -55668 338341 879186 20453 549620 317888 329566 X TO RESCUE KENYAN ORPHANS FROM POVERTY AND DISEASE, TO PROVIDE FOR THEM A SAFE, LOVING NUTURING HOME THAT IS CHRIST CENTERED IN ITS VALUES, COUNSELING, TEACHING AND DISCIPLINARY APPROACH. 0 0 1978314 1978314 CHILDREN'S PROGRAMS: TO RESCUE KENYAN ORPHANS FROM POVERTY AND DISEASE. TO PROVIDE FOR THEM A SAFE, LOVING NURTURING HOME THAT IS CHRIST CENTERED IN ITS VALUES, COUNSELING, TEACHING AND DISCIPLINARY APPROACH. 479467 138126 VOLUNTEER PROGRAM: NAOMI'S VILLAGE SUPPORTED INTERNATIONAL MISSIONARIES SERVING AT NAOMI'S VILLAGE IN MAAI MAHIU, KENYA. THE VOLUNTEER PROGRAM FUNDS PROVIDED FOR THE ROOM, BOARD AND TRAVEL OF THE MISSIONARIES WHO SUPPORTED NAOMI'S VILLAGE OUTREACH PROGRAMS AND UNDERTAKINGS. THE VOLUNTEERS PROGRAM LASTS FOR ONE TO TWO WEEKS AND THE INTERNSHIP PROGRAM LASTS SIX TO EIGHT WEEKS. 601329 601329 TO ASSIST KENYA WITH FLOOD RELIEF 601329 601329 3059110 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 1 1 1 1 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 8 1 0 0 0 0 0 0 0 0 0 0 X 8 8 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 1 1 1 0 0 X X LOREEN KAYLOR 2147782995 6008 BLUE SPRUCE LANE MCKINNEY TX 75070 ROB COOK CHAIRMAN 2.00 X 0 0 0 JULIE H MENDONSA SECRETARY 2.00 X 64263 0 0 ROBERT MENDONSA PRESIDENT 2.00 X X 70000 0 0 GARY AMERSON TREASURER 2.00 X 0 0 0 LEI WANG DIRECTOR 2.00 X 0 0 0 SUZANNE MCCLUSKEY DIRECTOR 2.00 X 0 0 0 ROSS TRAVIS DIRECTOR 2.00 X 0 0 0 BIANCA SMITH DIRECTOR 2.00 X 0 0 0 MICHAEL PICKENS DIRECTOR 2.00 X 0 0 0 LOREEN KAYLOR EXECUTIVE DIRECTOR 40.00 X 90351 0 0 224614 0 0 0 0 0 0 0 820770 2463934 3284704 MISSION AND INTERNSHIP 611710 138126 138126 138126 10391 10391 79326 820770 79326 0 3433221 138126 0 10391 X 2579643 2579643 70000 35000 35000 426016 359252 66764 38829 30026 8803 8544 8544 30900 30900 8061 8061 3000 3000 69805 69346 459 3507 3507 50554 19915 30639 1428 1428 FUNDRAISING EXPENSES 79326 79326 BANK FEES & CREDIT CARD 50197 50197 EQUIPMENT 34375 34375 PRINTING & POSTAGE 13126 1834 11292 21578 899 16985 3694 3488889 3059110 332008 97771 227217 694242 105173 180421 11910 7387 5951 4523 338341 879186 20453 549620 20453 549620 X 19982 23099 297906 306467 317888 329566 338341 879186 -55668 67346 0 X 0 1 X 0 0 X 2413552 2386340 2143048 2437844 3422830 12803614 2413552 2386340 2143048 2437844 3422830 12803614 10000 10000 142672 142672 152672 152672 12650942 61376 65656 17297 60803 10391 215523 61376 65656 17297 60803 10391 215523 2474928 2451996 2160345 2498647 3433221 13019137 0.97170 0.97530 0.01660 0.02470 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 11910 7387 4523 4523 CREDIT CARD PAYABLE 15624 PAYROLL LIABILITIES 7895 DONATIONS TO BE WIRED 526101 549620 X 3500399 67346 67346 3433053 168 168 3433221 3493794 7077 7077 3486717 2172 2172 3488889 PART X, LINE 2: ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES MANAGEMENT HAS CONCLUDED THAT ANY TAX POSITIONS THAT WOULD NOT MEET THE MORE-LIKELY-THAN-NOT CRITERION OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740-10, ACCOUNTING FOR INCOME TAXES, WOULD BE IMMATERIAL TO THE FINANCIAL STATEMENTS TAKEN AS A WHOLE. ACCORDINGLY, THE ACCOMPANYING FINANCIAL STATEMENTS DO NOT INCLUDE ANY PROVISION FOR UNCERTAIN TAX POSITIONS, AND NO RELATED INTEREST OR PENALTIES HAVE BEEN RECORDED IN THE STATEMENT OF ACTIVITIES OR ACCRUED IN THE STATEMENT OF FINANCIAL POSITION. FEDERAL TAX RETURNS OF THE ORGANIZATION ARE GENERALLY OPEN TO EXAMINATION BY THE RELEVANT TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE DATE THE RETURNS ARE FILED. PART XI, LINE 4B - OTHER ADJUSTMENTS: CBA A/R 168. PART XII, LINE 2D - OTHER ADJUSTMENTS: CBA A/P 7,077. PART XII, LINE 4B - OTHER ADJUSTMENTS: CBA A/P 2,172. 0 KENYA 1 250 PROGRAM SERVICES ORPHAN LIVING & TEACHING 1978314 KENYA 1 250 PROGRAM SERVICES FLOOD RELIEF 601329 2 500 0 0 2 500 2579643 0 2579643 KENYA ORPHANAGE - TO OPERATE OUR CHILDREN'S HOME UNDER THE KENYAN MINISTRY OF GENDER, CHILDREN, AND SOCIAL DEVELOPMENT. 842956 TRANSFERS 0 FMV KENYA PROVIDE SCHOOL IN THE GREAT RIFT VALLEY OF KENYA. 1724045 TRANSFERS 0 FMV KENYA TO SUPPORT KENYA IN FLOOD RELIEF 5100 TRANSFERS 0 FMV COST OF THE MISSIONARY TRIP MISSIONARY WHO WENT TO KENYA TO PROVIDE HELP TO ORPHANS 2 4561 TRANSFERS FMV 1 0 0 0 0 0 PART I, LINE 3: THE ORGANIZATION USES THE CASH BASIS OF ACCOUNTING. THE CASH BASIS IS THE METHOD OF ACCOUNTING WHEREBY REVENUE IS RECOGNIZED WHEN CASH IS RECEIVED AND EXPENSE IS RECOGNIZED WHEN CASH IS PAID. THE ORGANIZATION TRANSFERS OPERATING FUNDS TO KENYA ON A MONTHLY BASIS SUBSEQUENT TO THE MONTHLY CLOSE PROCESS AND REVIEW. THE ORGANIZATION HAS A MONTHLY REVIEW OF THE OPERATING RESULTS AND FUNDS TO BE TRANSFERRED. THE ORGANIZATION HAS CONTROLS IN PLACE OVER WIRE TRANSFERS TO ENSURE PROPER AUTHORIZATION OF OUTGOING WIRES, DETERMINING THE ACCURACY OF THE WIRES, AND RETENTION OF DOCUMENTATION AND RECORDS. BOTH NAOMI'S VILLAGE HOPE SELF HELP GROUP AND CORNERSTONE PREPARATORY ASSOCIATION ARE OVERSEEN BY BOARDS IN KENYA. THEY HAVE STRONG FINANCIAL POLICIES AND SYSTEMS IN PLACE, RUN ON QUARTERLY BUDGETS, AND ARE SUPERVISED IN KENYA BY THE AMERICAN FOUNDERS AND BANK SIGNATORIES JULIE AND ROBERT MENDONSA. BOTH MINISTRIES ARE AUDITED BY AN INDEPENDENT AUDITOR IN KENYA ANNUALLY. THERE IS CAREFUL TRACKING OF ALL EXPENDITURES IN KENYA AGAINST CATEGORIES OF DONOR CONTRIBUTIONS (WE MAINTAIN SEPARATE INCOME/EXPENSES FOR CONTRIBUTIONS MADE FOR CHILD SPONSORSHIP, CONSTRUCTION, BUS PURCHASES, COMMUNITY DEVELOPMENT PROJECTS, ETC.) FUNDS TO TRANSFER ARE DETERMINED THROUGH MONTHLY WIRE REPORTS FOR NAOMI'S VILLAGE HOPE SHG AND CORNERSTONE PREPARATORY ASSOCIATION GENERATED BY THE TREASURER OF THE US BOARD OF TRUSTEES OF NAOMI'S VILLAGE, INC. THESE WIRE REPORTS ARE THEN REVIEWED WITH KEY NAOMI'S VILLAGE AND CORNERSTONE KENYA MINISTRY LEADERS AND NAOMI'S VILLAGE, INC. US OFFICE LEADERS, SEPARATELY VERIFYING EVERY CATEGORY'S FIGURES, ON WIRE CALLS WITH BOTH KENYA MINISTRIES BEFORE THE WIRES ARE MADE MONTHLY. ALL FUNDS ARE USED FOR THE PURPOSES SPELLED OUT IN OUR MISSION AND PURPOSE STATEMENT. ANNUAL CHILDREN'S 5K 92606 92254 352 352 GOLF TOURNAMENT 170998 99717 71281 71281 2 636492 628799 7693 7693 900096 820770 79326 79326 79326 0 FORM 990, PART VI, SECTION A, LINE 2 ROBERT AND JULIE MENDONSA ARE RELATED PARTIES TO EACH OTHER. THEY ARE BOTH EMPLOYEES AND BOARD MEMBERS WHO RECEIVE COMPENSATION. FORM 990, PART VI, SECTION A, LINE 8B THERE IS NO COMMITTEE. THE MEETINGS WERE DOCUMENTED BY THE GOVERING BODY. FORM 990, PART VI, SECTION B, LINE 11B LINE 11A EXPLANATION - PRIOR TO FILING, FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS AND PRESIDENT FOR REVIEW FORM 990, PART VI, SECTION B, LINE 15A THE PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATIONS DIRECTOR INCLUDED A REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS BASED ON COMPARABLE EXTERNAL AND INDEPENDENT COMPENSATION STUDIES. THE COMPENSATION WAS ALIGNED TO THE MEDIAN SALARY FOR AN ORGANIZATION OF COMPARABLE SIZE IN THE SERVICE CATEGORY. FORM 990, PART VI, SECTION C, LINE 18 AVLIABLE UPON REQUEST FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST FORM 990, PART IX, LINE 24E STUDENT PROGRAM: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 9,228. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,228. DEVELOPMENT & TRAINING: PROGRAM SERVICE EXPENSES 899. MANAGEMENT AND GENERAL EXPENSES 3,410. FUNDRAISING EXPENSES 3,694. TOTAL EXPENSES 8,003. REIMBURSEMENTS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4,347. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,347.