2025-08-21T12:56:38-05:00 2024-12-31 332043014 CASSIDY ADVISORS AND ACCOUNTANTS LLC 1 MATHEWS DR STE 114 HILTON HEAD ISLAND SC 29926 990 2024-01-01 882501572 KIDS OPERATING ROOM USA INC KIDS 6468670994 1350 AVE OF THE AMERICAS FL2 STE2 NEW YORK NY 10019 MAIJA CHEUNG EXECUTIVE DIRECTOR 6468670994 2025-08-20 1 1 CHRISTINE E CASSIDY CPA P00022087 8436892800 2025-08-19 2024 2025-03-06 01:10:19Z X LILI BUFFETT 1350 AVE OF THE AMERICAS FL2 STE266 NEW YORK NY 10019 819161 0 X N/A X 2022 DE TO SUPPORT PROGRAM OF OPENING WORLD-CLASS, CHILD-FRIENDLY OPERATING ROOMS IN LOW-RESOURCE AREAS. 6 6 3 0 0 0 119723 819161 0 0 0 0 0 0 119723 819161 0 379660 0 0 0 231403 0 0 27 199 121579 199 732642 119524 86519 119524 209101 0 3058 119524 206043 TO SUPPORT PROGRAM OF OPENING WORLD-CLASS, CHILD-FRIENDLY OPERATING ROOMS IN LOW-RESOURCE AREAS. 0 0 521714 329660 TO FUND EQUIPMENT, RENOVATION, AND INSTALLATION OF A PEDIATRIC OPERATING ROOM. 50000 50000 TO PROVIDE GENERAL SUPPORT TO KIDS OPERATING ROOM (UK). 571714 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 3 1 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 NY CA CT FL OH X CHAPEL & YORK 6468670994 1350 AVE OF THE AMERICAS FL2 STE266 NEW YORK NY 10019 X LILI THOMAS BUFFETT PRESIDENT / DIRECTOR 0.50 X X 0 0 0 GEORGINA BLOOMBERG DIRECTOR 0.50 X 0 0 0 DR DORUK OZGEDIZ TREASURER / SECRETARY / DIRECTOR 1.00 X X 0 0 0 GARRETH WOOD DIRECTOR 0.50 X 0 0 0 NICOLA WOOD DIRECTOR 0.50 X 0 0 0 DAVID CUNNINGHAM DIRECTOR 0.50 X 0 0 0 MAIJA CHEUNG EXECUTIVE DIRECTOR 20.00 X 159712 0 5572 159712 0 5572 1 0 1 0 0 819161 819161 819161 0 0 0 X 379660 379660 159712 127770 31942 53391 19986 33405 3325 3325 2811 2811 12164 12164 14269 14269 27862 27862 2281 2281 72 72 3788 3788 55373 44298 11075 1473 1473 8623 8623 MERCHANT FEES 2329 2329 SUPPLIES 1879 1879 DUES & SUBSCRIPTIONS 1456 1456 ADMINISTRATION 1059 1059 1115 1088 27 732642 571714 160901 27 104524 92572 15000 116529 119524 209101 2208 0 850 0 3058 X 119524 206043 0 0 119524 206043 119524 209101 86519 0 X 1 X 0 0 0 X 0 119723 818666 938389 119723 818666 938389 938389 938389 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 DEPOSITS IN TRANSIT 66550 DEPOSIT ACCRUALS 49979 116529 CREDIT CARDS PAYABLE 850 850 1 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 GRANTS TO RECIPIENTS FUNDING PEDIATRIC OPERATING ROOMS 379660 0 0 0 0 0 0 379660 0 379660 EUROPE (INCLUDING ICELAND & GREENLAND) GENERAL SUPPORT 50000 WIRE 0 FMV EUROPE (INCLUDING ICELAND & GREENLAND) EQUIPMENT, RENOVATION & INSTALLATION OF PEDIATRIC OPERATING ROOM 329660 WIRE 0 FMV 1 0 0 0 0 0 0 0 PART I, LINE 2: THE BOARD HAS RESOLVED THAT ALL ORGANIZATIONS TO WHICH IT MAKES GRANTS OR FUNDS PROGRAMS WILL BE REQUIRED TO SUBMIT THE FOLLOWING: 1. A GRANT APPLICATION WHICH SPECIFIES THE AMOUNT REQUESTED, THE NEED TO BE ADDRESSED, AND A DETAILED PROPOSED USE OF THE FUNDS. 2. IN CASE OF AN ORGANIZATION OUTSIDE THE USA, A COPY OF THE ORGANIZATION'S ORGANIZING DOCUMENTS, REGISTRATION DOCUMENTS WITHIN THE JURISDICTION AND INFORMATION ABOUT THE ORGANIZATION'S ACTIVITIES AND BUDGET IN ORDER TO ENSURE IT IS SUITABLE TO RECEIVE FUNDS FROM A US 501(C)(3) PUBLIC CHARITY. WHEN A GRANT IS MADE TO AN ORGANIZATION, THE ORGANIZATION WILL BE REQUIRED TO: 1. MAKE A REPORT ON THE USE OF THE FUNDS, TO BE RETURNED TO THE ORGANIZATION WITHIN 12 MONTHS OF THE GRANTING OF THE FUNDS. 2. SIGN A STATEMENT THAT THE GRANTEE WILL REFUND ANY PORTION OF THE GRANT NOT USED IN ACCORDANCE WITH TERMS OF THE GRANT. 3. AGREE ANY OTHER CONDITIONS IMPOSED BY THE BOARD DEPENDING ON THE SPECIFICS OF THE GRANT AND THE ORGANIZATION TO WHICH FUNDS ARE BEING GIVEN. NO GRANT WILL BE MADE WITHOUT MEETING THE TERMS SET FORTH BY THE BOARD. 0 0 0 0 0 0 0 0 0 MAIJA CHEUNG EXECUTIVE DIRECTOR 159712 0 0 0 0 0 3108 0 2464 0 165284 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS REVIEWED INTERNALLY BY SENIOR TEAM AND DIRECTORS. A COPY OF THE FORM 990 IS SENT TO ALL MEMBERS OF HTE GOVERNING BODY AFTER FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICTS OF INTEREST ARE REVIEWED AND UPDATED ANNUALLY BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 18 UPON REQUEST FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST FORM 990 PART IX LN 5B, 7B, 17B AND 25B AFTER A REVIEW OF THE PROGRAM SERVICE EXPENSES, THE ORGANIZATION BELIEVES THAT IT IS APPROPRIATE TO CHANGE THE ALLOCATION OF THE EXECUTIVE DIRECTOR'S SALARY ($79,856 TO $127,770) ON FORM 990 PART IX LINE 5B, OTHER SALARIES & WAGES ($0 TO $19,986) ON FORM 990 PART IX LINE 7B, AND TRAVEL EXPENSES ($0 TO $44,298) ON FORM 990 PART IX LINE 17B FROM 50% AND 0% PROGRAM SERVICE EXPENSES, RESPECTIVELY, TO 80%. THIS INCREASES THE OVERALL PROGRAM SERVICES EXPENSES FROM $459,516 TO $571,714 ON FORM 990 PART IX LINE 25. THIS CORRESPONDINGLY INCREASED THE EXPENSES ON FORM 990 PART III LINE 4A FROM $409,516 TO $521,714. THE ORGANIZATION JUSTIFIES THIS REALLOCATION BECAUSE THE EXECUTIVE DIRECTOR IS A SURGEON, AND HER CONTRIBUTION AS A MEDICAL PROFESSIONAL, PROVIDING EXPERT MEDICAL ADVICE, ASSURANCE, AND OVERSIGHT DIRECTLY RELATES TO THE PROGRAM SERVICE OF FUNDING, RENOVATIONS AND INSTALLATIONS OF PEDIATRIC OPERATING ROOMS. OTHER STAFF MEMBERS ALSO PROVIDE SERVICES DIRECTLY RELATED TO THE PROGRAM SERVICES RANGING FROM 30-80%.