2025-11-14T17:17:34+00:00 2024-12-31 135381590 BDO USA 200 PARK AVE 38TH FLOOR NEW YORK NY 10166 990 2024-01-01 202561205 FOS FEMINISTA FUND FOSF 2122486400 125 MAIDEN LANE 9TH FL NEW YORK NY 10038 GISELLE CARINO PRESIDENT, CEO 2025-11-14 true TARA COOKE P01281186 2128858000 2025-11-14 2024 2025-03-06 01:10:19Z GISELLE CARINO 125 MAIDEN LANE 9TH FL NEW YORK NY 10038 14096869 false X N/A X 2005 DE TO SUPPORT, FOSTER, AID, & ENHANCE ACCESS TO CONTRACEPTION, RESPONSIBLE PARENTHOOD, REPRODUCTIVE HEALTH & EMPOWERMENT OF WOMEN & SUPPORT IPPFWHR (DBA FOS FEMINSTA) ACTIVITIES. 5 4 0 5 0 0 0 0 0 996569 914904 0 0 996569 914904 929512 950283 0 0 0 0 0 0 0 520300 191986 1449812 1142269 -453243 -227365 23283134 24421488 0 0 23283134 24421488 FOS FEMINISTA FUND WAS FORMED EXCLUSIVELY FOR CHARITABLE PURPOSES TO SUPPORT, FOSTER, AID, AND ENHANCE ACCESS TO CONTRACEPTION, RESPONSIBLE PARENTHOOD, REPRODUCTIVE HEALTH, AND EMPOWERMENT OF WOMEN AND SHALL AID AND SUPPORT THE ACTIVITIES OF INTERNATIONAL PLANNED PARENTHOOD FEDERATION WESTERN HEMISPHERE REGION, INC. (DBA FOS FEMINISTA). false false 950283 950283 0 DURING 2024, THE ORGANIZATION PROVIDED SUPPORT TO INTERNATIONAL PLANNED PARENTHOOD FEDERATION WESTERN HEMISPHERE REGION, INC. (DBA FOS FEMINISTA) IN THE AMOUNT OF $950,283. 950283 true false false false false false false false false true false true false false false true true false false false true false false false false false false true false true false false false false false false false false false false false false false false false true false false false false true 0 0 0 false false false false false false false false false false false false X 5 4 false false false false true true true true false false false false true true true true false false false false false false X CHRISTINE GARRISON ROSARIO 2122140204 125 MAIDEN LANE 9TH FLOOR NEW YORK NY 10038 X GISELLE CARINO PRESIDENT, CEO 0.5 35.0 X X 0 378000 118449 JAMES S SLIGAR SECRETARY 1.0 0 X X 0 0 0 ESTHER VICENTE BOARD MEMBER 1.0 1.0 X 0 0 0 MARTA CABRERA BOARD MEMBER 1.0 0 X 0 0 0 PAMELA BARNES BOARD MEMBER 1.0 1.0 X 0 0 0 CHRISTINE GARRISON ROSARIO TREASURER, CFO 0.5 35.0 X 0 243969 84025 0 621969 202474 0 false true false 0 0 0 0 0 0 0 384756 0 0 384756 0 0 13712113 13181965 530148 0 530148 0 0 530148 0 0 0 0 0 914904 0 0 914904 950283 950283 188430 0 188430 0 0 0 0 0 FOREIGN TAX 3556 0 3556 0 0 0 0 0 1142269 950283 191986 0 1085067 1384864 0 0 0 0 0 0 0 0 7151410 10946671 15046657 12089953 0 0 0 23283134 24421488 0 0 0 0 0 0 X 23283134 24421488 23283134 24421488 23283134 24421488 -227365 1365719 0 X false true true false X X 1 INTERNATIONAL PLANNED PARENTHOOD FEDERATION WESTERN HEMISPHERE REGION 131845455 7 true 950283 0 1 950283 0 true false false false false false false false false false false true false false false false true true true 0 0 0 0 351613 384756 351613 384756 0 0 503683 191986 0 -152070 192770 22693922 24349051 0 0 0 0 22693922 24349051 0 0 0 22693922 24349051 340409 365236 22353513 23983815 782373 839434 0 0 782373 839434 -152070 -129259 782373 782373 0 782373 950283 0 0 0 0 0 950283 950283 782373 1.21 782373 0 0 0 0 546031 929512 1475543 0 782373 0 693170 950283 0 0 950283 0 0 1643453 0 0 0 693170 950283 Schedule A, Part V, Section D Line 8 FOS FEMINISTA FUND IS A TYPE III NON-FUNCTIONALLY INTEGRATED SUPPORTING ORGANIZATION TO INTERNATIONAL PLANNED PARENTHOOD FEDERATION WESTERN HEMISPHERE REGION (IPPF WHR, DBA FOS FEMINISTA). A TYPE III NON-FUNCTIONALLY INTEGRATED SUPPORTING ORGANIZATION MUST DISTRIBUTE AT LEAST ONE-THIRD OF ITS DISTRIBUTABLE AMOUNT EACH TAX YEAR TO ONE OR MORE SUPPORTED ORGANIZATIONS THAT ARE "ATTENTIVE" (ATTENTIVENESS TEST) TO ITS OPERATIONS AND TO WHICH THE SUPPORTING ORGANIZATION IS "RESPONSIVE" (RESPONSIVENESS TEST). FOS FEMINISTA FUND MEETS THE RESPONSIVENESS TEST: A TYPE III SUPPORTING ORGANIZATION MUST BE RESPONSIVE TO THE NEEDS OR DEMANDS OF A SUPPORTED ORGANIZATION. FOS FEMINISTA FUND MEETS THIS RESPONSIVENESS TEST WITH REGARD TO FOS FEMINISTA BECAUSE AT LEAST ONE MEMBER OF THE GOVERNING BODY OF THE SUPPORTED ORGANIZATION ALSO SERVES AS AN OFFICER, DIRECTOR, OR TRUSTEE OF THE SUPPORTING ORGANIZATION. BECAUSE OF THIS RELATIONSHIP, THE SUPPORTED ORGANIZATION HAS A SIGNIFICANT VOICE IN THE SUPPORTING ORGANIZATION'S INVESTMENT POLICIES, TIMING OF GRANTS, MANNER OF MAKING GRANTS, SELECTION OF GRANT RECIPIENTS, AND OTHER USE OF INCOME OR ASSETS (THE "SIGNIFICANT VOICE" TEST). FOS FEMINISTA FUND MEETS THE ATTENTIVENESS TEST: FOS FEMINISTA FUND WAS FORMED (2005) EXCLUSIVELY FOR CHARITABLE PURPOSES TO SUPPORT, FOSTER, AID, AND ENHANCE ACCESS TO CONTRACEPTION, RESPONSIBLE PARENTHOOD, REPRODUCTIVE HEALTH, AND EMPOWERMENT OF WOMEN AND SHALL AID AND SUPPORT THE ACTIVITIES OF IPPFWHR (DBA FOS FEMINISTA) AND ITS AUTONOMOUS PARTNER ORGANIZATIONS. FOS FEMINISTA FUND PROVIDES AN ANNUAL DISTRIBUTION AMOUNT TO IPPFWHR (DBA FOS FEMINISTA). FOS FEMINISTA FUND MEETS THE RESPONSIVENESS TEST BECAUSE THE ANNUAL DISTRIBUTION IS EARMARKED TO COVER OVERHEAD COST OF IPPFWHR (DBA FOS FEMINISTA). WITHOUT THESE FUNDS, IPPFWHR'S (DBA FOS FEMINISTA) OPERATING COST AND PRIMARY ACTIVITIES WOULD BE IMPACTED. BASED ON THESE FACTS, FOS FEMINISTA FUND MEETS THE REQUIREMENTS OF IRS REGULATION SECTION 1.509(A)-4(I)(5)(III)(D). Schedule A, Part IV, Section D, Line 3 Supp. Org. Have Significant Voice In Investment Policies SUPPORTED ORGANIZATION'S CFO HANDLES CFO RESPONSIBILITIES FOR THIS ORGANIZATION. SUPPORTED ORGANIZATION'S PRINCIPAL OFFICER ALSO SERVES ON THE ORGANIZATION'S BOARD. ALSO, PER THE ORGANIZATION'S BYLAWS, THE SUPPORTED ORGANIZATION HAS THE POWER TO APPOINT THREE MEMBERS OF THE ORGANIZATION'S BOARD. 23283134 2280623 927677 214592 24421488 21657370 3075576 929512 520300 23283134 25264556 -2419899 906953 280334 21657370 23143334 3561977 893724 547031 25264556 21591984 2735787 865101 319336 23143334 0.0 0.0 1.0 false false 1886623 F Closely-held equity interests 1886623 F Financial derivatives HEDGED EQUITIES 6155576 F PRIVATE MUTUAL FUNDS 4047754 F 12089953 0 X 2088637 1365719 0 1365719 722918 191986 0 191986 914904 950283 0 0 950283 191986 0 191986 1142269 Schedule D, Part V, Line 4 Intended uses of endowment funds FOS FEMINISTA FUND WAS FORMED EXCLUSIVELY FOR CHARITABLE PURPOSES TO SUPPORT, FOSTER, AID, AND ENHANCE ACCESS TO CONTRACEPTION, RESPONSIBLE PARENTHOOD, REPRODUCTIVE HEALTH, AND EMPOWERMENT OF WOMEN AND SHALL AID AND SUPPORT THE ACTIVITIES OF INTERNATIONAL PLANNED PARENTHOOD FEDERATION WESTERN HEMISPHERE REGION, INC (DBA FOS FEMINISTA) AND ITS AUTONOMOUS PARTNER ORGANIZATIONS. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE FUND FOLLOWS THE PROVISIONS OF GAAP, WHICH STATE THAT AN ORGANIZATION MUST RECOGNIZE THE TAX LIABILITY ASSOCIATED WITH TAX POSITIONS TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. THE FUND DOES NOT BELIEVE IT HAS TAKEN ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT HAS NOT RECORDED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. THE FUND HAS FILED FOR AND RECEIVED INCOME TAX EXEMPTIONS IN THE JURISDICTIONS WHERE IT IS REQUIRED TO DO SO. ADDITIONALLY, THE FUND HAS FILED INTERNAL REVENUE SERVICE (IRS) FORM 990 INFORMATION RETURNS, AS REQUIRED, AND ALL OTHER APPLICABLE RETURNS IN JURISDICTIONS WHERE SO REQUIRED. Central America and the Caribbean 0 0 Investments 9535555 Europe (Including Iceland and Greenland) 0 0 Investments 625985 0 0 0 0 0 0 10161540 0 10161540 true false true true true false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual Schedule F, Part V SCHEDULE F, PART I, LINE 3(F) & PART IV: THE AMOUNT REPORTED ON PART I, LINE 3 ( F) REPRESENTS FOS FEMINISTA FUND'S INVESTMENT INTEREST IN CORPORATIONS AND LIMITED PARTNERSHIPS THAT ARE LEGALLY DOMICILED IN FOREIGN COUNTRIES. FOS FEMINISTA FUND'S INTERESTS AND TRANSACTIONS MAY NOT HAVE MET THE FILING THRESHOLDS REQUIRED FOR THE FILING OF THE FORMS REFERENCED IN PART IV OF SCHEDULE F. REFERENCED IN PART IV OF SCHEDULE F. true INTERNATIONAL PLANNED PARENTHOOD FEDERATION WESTERN HEMISPHERE REGION 125 MAIDEN LANE NEW YORK NY 10038 131845455 501(C)(3) 950283 PROGRAM SUPPORT 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds THE ORGANIZATION'S ONLY GRANT IS TO ITS RELATED ENTITY, INTERNATIONAL PLANNED PARENTHOOD FEDERATION WESTERN HEMISPHERE REGION, INC. (DBA FOS FEMINISTA), TO SUPPORT THEIR SHARE OF CHARITABLE PURPOSES. false false false false false false false false false GISELLE CARINO PRESIDENT, CEO 0 377730 0 0 0 270 0 43643 0 74806 0 496449 0 0 CHRISTINE GARRISON ROSARIO TREASURER, CFO 0 243699 0 0 0 270 0 31021 0 53004 0 327994 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation THE ORGANIZATION DOES NOT COMPENSATE THE ORGANIZATION'S PRESIDENT, GISELLE CARINO. INTERNATIONAL PLANNED PARENTHOOD FEDERATION WESTERN HEMISPHERE REGION, INC. ("IPPFWHR") (DBA FOS FEMINISTA), A RELATED SECTION 501(C)(3) ORGANIZATION, PAID COMPENSATION TO GISELLE CARINO (THE CEO OF IPPFWHR) (DBA FOS FEMINISTA). THE IPPFWHR'S (DBA FOS FEMINISTA) INDEPENDENT BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION OF THE TOP MANAGEMENT OFFICIAL - THE CEO (GISELLE CARINO). THE IPPFWHR (DBA FOS FEMINISTA) HAS A CONFLICT OF INTEREST POLICY IN PLACE, AND NO DIRECTOR WHO HAS A CONFLICT OF INTEREST IS PERMITTED TO PARTICIPATE IN THE DISCUSSION OR VOTE ON THE CEO COMPENSATION. THE COMPENSATION DETERMINATION IS DOCUMENTED CONTEMPORANEOUSLY IN THE IPPFWHR'S (DBA FOS FEMINISTA) RECORDS. Form 990, Part VI, Line 7a LINE 7B INTERNATIONAL PLANNED PARENTHOOD FEDERATION WESTERN HEMISPHERE REGION ("IPPFWHR") (DBA FOS FEMINISTA) IS THE SUPPORTED ORGANIZATION OF FOS FEMINISTA FUND AND ITS BOARD OF DIRECTORS HAS THE POWERS TO APPOINT THREE DIRECTORS TO THE ORGANIZATION'S BOARD AND TO REMOVE ITS APPOINTED DIRECTORS. FURTHER, IPPFWHR (DBA FOS FEMINISTA) MUST PROVIDE WRITTEN CONSENT FOR ANY CHANGE AFFECTING DESIGNATION, TERM, POWERS OR DUTIES OF THE DIRECTOR(S) IT APPOINTS. Form 990, Part VI, Line 15a LINE 15B FOS FEMINISTA FUND DOES NOT HAVE ANY PAID DIRECTORS, OFFICERS OR EMPLOYEES. THE CEO AND CFO ARE PAID BY A RELATED ORGANIZATION, INTERNATIONAL PLANNED PARENTHOOD FEDERATION WESTERN HEMISPHERE REGION, INC. (DBA FOS FEMINISTA). FOS FEMINISTA ESTABLISHED THE FOLLOWING PROCEDURE TO DETERMINE OFFICERS' COMPENSATION. IN PROPOSING AND DETERMINING A COMPETITIVE AND EQUITABLE SALARY FOR THE CEO, A REVIEW OF THE COMPENSATION PAID TO CEO'S AT LEADING ORGANIZATIONS WITH SIMILAR BUDGET AND SIZE WAS CONSIDERED. SURVEY DATA FROM THE PRM NON-PROFIT EXECUTIVE COMPENSATION SURVEY REFLECTING ORGANIZATIONS IN NYC WITH OPERATING BUDGETS OF $15M-$29.9M WAS CONSIDERED A GOOD REFERENCE POINT FOR FS FEMINISTA. THIS DATA WAS SHARED WITH OUR BOARD CHAIRPERSON AND VICE CHAIRPERSON FOR REVIEW AND CONSIDERATION. THE BOARD CHAIR AND THE BOARD AGREED WITH THE COMPENSATION DATA PROVIDED BY THE INDEPENDENT CONSULTANT. THUS, OUR CEO SALARY INCREASE REFLECTS THIS RECOMMENDATION. THE DELIBERATION AND DECISION OF CEO'S COMPENSATION WAS CONTEMPORANEOUSLY DOCUMENTED IN A MEMO BETWEEN THE BOARD CHAIR, VICE-CHAIR, AND CEO. THIS WORK WAS CONDUCTED IN 2024. FOR OTHER KEY PERSONNEL AND ALL TEAMS AT THE ORGANIZATION, IN 2021-2022 WE HIRED AN INDEPENDENT COMPENSATION EXPERT TO REVIEW OUR JOBS AND DEVELOP OUR CURRENT SALARY BANDS (WHICH INCLUDES ALL POSITIONS AT THE ORGANIZATION) BASED ON RELIABLE DATA FROM INTERNATIONAL NGOS OPERATING WITH THE SAME BUDGET AND COMPARABLE IN SIZE. THE COMPENSATION WAS APPROVED BY THE BOARD AND CONTEMPORANEOUSLY DOCUMENTED IN THE MINUTES. Form 990, Part VI, Line 6 Classes of members or stockholders INTERNATIONAL PLANNED PARENTHOOD FEDERATION WESTERN HEMISPHERE REGION, DBA FOS FEMINISTA ("FOS FEMINISTA"), IS THE SOLE MEMBER OF FOS FEMINISTA FUND. FOS FEMINISTA IS A NOT-FOR-PROFIT CORPORATION AND OPERATED EXCLUSIVELY AS A PUBLIC CHARITY WITHIN THE MEANING OF SECTION 501(C)(3) OF THE CODE. Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body THE ORGANIZATION HAS NO BOARD COMMITTEES; THE BOARD CARRIES OUT ALL GOVERNANCE DUTIES. Form 990, Part VI, Line 11b Review of form 990 by governing body THE ORGANIZATION'S FORM 990 IS INITIALLY PREPARED BY AN INDEPENDENT ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY THE STAFF OF IPPFWHR (DBA FOS FEMINSTA), A RELATED SECTION 501(C)(3) ORGANIZATION (THE FUND HAS NO EMPLOYEES). THE IPPFWHR (DBA FOS FEMINISTA) STAFF REVIEW AND APPROVE THE DRAFT RETURN. THE FINAL RETURN IS THEN PROVIDED TO THE BOARD PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Line 12c Conflict of interest policy THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY IN PLACE. DIRECTORS AND OFFICERS ARE REQUIRED TO DISCLOSE THE EXISTENCE OF A FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. THE GOVERNING BOARD OR COMMITTEE THEN REVIEWS THE OUTSIDE AFFILIATIONS TO DETERMINE IF THERE ARE ANY POTENTIAL CONFLICTS OF INTEREST OR VIOLATIONS OF THE CONFLICT OF INTEREST POLICY. IF SO, APPROPRIATE ACTION IS TAKEN TO RESOLVE ANY SUCH CONFLICTS OR VIOLATIONS, INCLUDING CAUSING A DIRECTOR TO RECUSE HIMSELF OR HERSELF FROM DISCUSSION AND VOTING ON THE ISSUE, ENGAGING IN A DIFFERENT TRANSACTION OF ARRANGEMENT THAT WOULD NOT CREATE A CONFLICT OF INTEREST, OR TAKING APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. Form 990, Part VI, Line 19 Required documents available to the public UPON REQUEST, THE ORGANIZATION WILL MAKE AVAILABLE ONLY THOSE DOCUMENTS REQUIRED TO BE DISCLOSED UNDER THE PUBLIC INSPECTION LAWS. IPPFWHR (DBA FOS FEMINISTA) 131845455 CHARITABLE NY 501(c)(3) 7 NA false FOS FEMINISTA Canada 199 Bay Street Suite 4000 Toronto Ontario CA M5L1A9 CHARITABLE CA IPPFWHR false FOS FEMINISTA CALLE 34 14-52 BOGOTA CO CHARITABLE CO IPPFWHR false FOS FEMINISTA ACTION INC 125 MAIDEN LANE 9TH FL NEW YORK NY 10038 923065566 ADVOCACY DE 501(c)(4) NA false INNOVA HEALTH SUPPLIES SA BUILDING 1001 CLAYTON PANAMA CITY PM SALES PM IPPFWHR C Corporation false false true false false false false false false false false false false false false false false false false false