2025-11-10T13:20:06-08:00 2024-12-31 844703610 Albany Accountancy Inc 68 Mitchell Blvd Suite 205 San Rafael CA 94903 990 2024-01-01 912121669 What If Foundation WHAT 5105281100 1569 Solano Ave 192 Berkeley CA 94707 Margaret Trost President 2025-11-10 true true Kevin Anderson P02292401 5109843222 2024 2025-03-06 01:10:19Z Margaret Trost 785159 false X www.whatiffoundation.org X 2000 CA To fund and support our Haitian partners in delivering critical food, education, and health care programs for the development of Haitian children and their families 6 6 3 9 0 519792 784571 0 31 15 573 519823 785159 359450 525651 0 156302 58259 0 15226 44867 27187 560619 611097 -40796 174062 340934 514996 0 340934 514996 X To fund and support our Haitian partners in delivering critical food, education, and health care programs for the development of Haitian children and their families false true 213216 213216 Kay Lasante Health Clinic - In 2024, the Kay Lasante health clinic provided primary care services for children and adults living in the Ti Plas Kazo community. The clinic was open four days per week, seeing up to 40 patients per day. Kay Lasante's all-Haitian staff included three specialist physicians (GP, Pediatrician, OB/GYN), licensed nurses, an administrator, a Medical Director, and support staff. Services provided included: Primary health care services, health education and disease prevention services, OB/GYN services, cervical cancer screenings, acupuncture for stress management, and home visits. All services, including medications, were provided free of charge. In November 2024, the Kay Lasante Clinic Board of Directors made the decision to close the clinic based on declining funds and violence in Port-au-Prince which was beginning to disrupt the work of the clinic. The fiscal sponsorship between the What If Foundation and the Kay Lasante program's founders and fundraisers, House of Grace Catholic Worker in Philadelphia, PA, ended December 31, 2024. 182333 156685 The Father Jeri School - The Father Jeri School welcomed its first students in September 2016. In 2024, the Father Jeri School had an enrollment of 710 students, ages 3 - 19, pre-k through high school. The school has 90 paid faculty and staff. Teachers have all met state-required education and training requirements. The curriculum at the Father Jeri School includes a combination of high academic standards with teachings of respect empathy, and civic duty among students and the community. Father Jeri School teachers and staff provide students with much needed stability and emotional support in addition to the school's regular curriculum. In 2024 there was a 100% pass rate on the national exam required for 8th and 12th graders, a remarkable accomplishment given the daily challenges they faced. 181397 155750 Lamanjay Food Program - Despite the escalating political, economic, and security crises in Haiti, our Haitian partner, Na Rive, continued their vital work at the Lamanjay Food Program, bringing crucial relief, nourishment, hope, and stability to the Ti Plas Kazo community of Port-au-Prince, Haiti. Up to 5,500 hot, nutritious meals were served each week to children and families providing critical nutrition during a time when hunger was rising throughout Port-au-Prince. In addition to meals served at our partner's community cafeteria, Father Jeri School students and staff received lunch in the school cafeteria. These meals provided critical nutritional support for learning and created bonds that nurtured a powerful sense of community. It is rare for schools in Haiti to provide lunches for their students. 576946 true true false false false false false false false false false false false true false false false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false true 1 0 false 3 true false true HA false false false false false 0 false false false false false false false X 6 6 false false false true false false false true true false false true true true true true true true true false CA X X Margaret Trost 5105281100 1569 Solano Ave 192 Berkeley CA 94707 Adam Michael Royston thru 124 Director 1.00 0.00 X X 3769 0 0 Kelly Abundo Treasurer 2.00 0.00 X X 0 0 0 Kate Neal Secretary 2.00 0.00 X X 0 0 0 Catherine Lelong thru 0924 Chairman 25.00 0.00 X 0 0 0 Wadner Pierre Director 2.00 0.00 X 0 0 0 Margaret Trost See Sch O President 40.00 0.00 X X 0 0 0 Mary Beth Appel Director 2.00 0.00 X 0 0 0 Johanna Berrigan Director 8.00 0.00 X 0 0 0 Katie Huynh thru 0824 Director 4.00 0.00 X 0 0 0 3769 0 false false false 0 784571 784571 0 15 15 0 0 0 0 0 0 0 Other Income 573 573 573 785159 588 0 0 525651 525651 0 0 0 51776 38832 5178 7766 0 1920 1440 192 288 4563 3422 456 685 0 0 10875 10875 0 0 0 1264 948 126 190 0 3137 2353 314 470 187 140 19 28 0 0 0 0 0 0 0 0 1876 224 1607 45 Donor Database 4800 4800 Bank & Merchant Services 1593 1514 79 Membership Fees 1500 1500 Fundraising Appeal Expenses 834 834 1121 922 79 120 611097 576946 18925 15226 97107 252595 100 100 0 0 0 0 0 0 0 0 0 0 0 0 243727 262301 340934 514996 0 0 X 300389 503216 40545 11780 340934 514996 340934 514996 174062 X false false false X 522470 972158 623802 519792 784571 3422793 0 0 522470 972158 623802 519792 784571 3422793 0 3422793 42 62 31 15 150 0 573 573 3423516 0.99980 0.99990 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED Other Receivable 262301 262301 true Caribbean 0 0 Program Services See Program Accomplishments 525651 525651 525651 Caribbean Programmatic 213216 Wire Caribbean Programmatic 312435 Wire 1 1 false false false false false false Part I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside US Project reports, including photos, videos, receipts, beneficiary interviews, and the numbers of children and families served, are given to the What If Foundation monthly for the food, education, and health care programs. There are regular Zoom and WhatsApp working meetings with our Haitian partners. What If Foundation staff and board members were unable to visit the program venues in 2024 due to the security situation in Port-au-Prince. Visits will resume when it is safe to do so. Part I, Line 3f - Method of Accounting The organization uses the cash basis of accounting to track and record disbursements to the Caribbean. Part I, Line 3f - Investments and Expenditures Expenditures total $525,651 to the Caribbean region. Form 990, Part III, Line 3 The fiscal sponsorship between the What If Foundation and the Kay Lasante program's founders and fundraisers, House of Grace Catholic Worker in Philadelphia, PA, ended December 31, 2024. Form 990, Part VI, Section A, Line 5 During calendar year 2023, What If? Foundation ("Foundation") discovered that an individual formerly associated with the organization had utilized Foundation financial resources without knowledge nor authorization from the Board of Directors. The unauthorized use of these assets appears unrelated to the Foundation's mission and tax-exempt purposes. Despite requests for explanation and relevant documentation, the individual has not complied. As a result, the Foundation has severed ties with the individual and engaged legal counsel. As of December 31, 2024, the potentially misappropriated funds, totaling $262,301, have been reported as an other asset on the Foundation's balance sheet. It is currently unknown what amount, if any, will be recoverable. The Foundation has reported the matter to the appropriate authorities and has implemented additional internal controls to prevent, detect, and limit the risk of future asset diversion. Form 990, Part VI, Section B, Line 11b A draft version of the Form 990 is provided by the tax preparer to the board prior to filing. Any adjustments are communicated with the tax preparer and implemented by the time the return is filed. Form 990, Part VI, Section B, Line 12c As part of their on-boarding, board members fill out a conflict of interest form when they join the board. As part of the conflict of interest policy, board members are expected to contact an officer of the organization so that safeguards can be established. These forms would be reviewed by the rest of the board and action would be taken on a case by case basis. Form 990, Part VI, Section B, Line 15a Compensation process for top official: the Foundation does not currently employ an Executive Director or other compensated officers. However, if such a position were established, the following process would apply for determining compensation: a board-appointed committee will obtain research and information to make a recommendation to the full board for the compensation salary and benefits of the executive director and other highly compensated employees or consultants based on a review of comparability data. For example, the committee will secure data that documents compensation levels and benefits for similarly qualified individuals in comparable positions at similar organizations. This data may include the following: 1. Salary and benefit compensation studies by independent sources 2. Written job offers for positions at similar organizations 3. Documented telephone calls about similar positions at both nonprofit and for-profit organizations 4. Information obtained from the IRS form 990 filings of similar organizations. Form 990, Part VI, Section B, Line 15b See process described on Part VI, Line 15a Form 990, Part VI, Section C, Line 19 Documents are available on guidestar.org and upon request. Form 990 Part IX, Line 5 - Compensation of current officers, etc Amounts noted on informational filings (W-2, 1099, etc) for officers have been reflected in the relevant account in lieu of the compensation line. Form 990 Part VII Section A, Box (A)(6) In 2024, Margaret Trost joined the Board of Directors in March and became Board Chair and President in October, following the resignation of the prior Chair in September 2024.