2024-09-19T09:24:41-05:00 2022-12-31 111986323 MARCUM LLP 1899 L STREET NW SUITE 850 WASHINGTON DC 20036 990 2022-01-01 363894824 FABRETTO CHILDREN'S FOUNDATION INC FABR 7035258716 1563 SHERMAN AVENUE 201 EVANSTON IL 60201 KEVIN MARINACCI CEO 7035258716 2024-09-17 1 0 AARON M FOX P01365820 2022274000 2024-09-12 2022 2024-08-08 14:25:15Z X KEVIN MARINACCI 1563 SHERMAN AVENUE 201 EVANSTON IL 60201 2053910 0 X WWW.FABRETTO.ORG X 1993 IL FABRETTO'S MISSION IS TO EDUCATE AND EMPOWER UNDERSERVED CHILDREN, YOUTH, AND THEIR FAMILIES TO ENABLE THEM TO IMPROVE THEIR LIVELIHOODS AND THEIR COMMUNITIES. 18 18 4 16 30728 25256 3265609 1740575 0 0 52506 -1094085 850 223904 3318965 870394 2859642 865153 0 0 381868 581274 0 0 209865 324015 444486 3565525 1890913 -246560 -1020519 2557246 1216839 412746 92858 2144500 1123981 X TO EMPOWER UNDERSERVED CHILDREN AND THEIR FAMILIES IN NICARAGUA TO REACH THEIR FULL POTENTIAL, IMPROVE THEIR LIVELIHOODS AND TAKE ADVANTAGE OF ECONOMIC OPPORTUNITY THROUGH EDUCATION AND NUTRITION. 0 0 1531700 865153 AT FABRETTO, WE BELIEVE IN THE POWER OF EDUCATION TO ENABLE CHILDREN AND YOUTHOUR FUTURE LEADERS TO BREAK THE CYCLE OF POVERTY. WE STRIVE TO BRING MEANINGFUL OPPORTUNITIES FOR GROWTH, DEVELOPMENT, AND LEARNING TO CHILDREN, YOUTH, AND FAMILIES. BY PARTNERING WITH ORGANIZATIONS AND FUNDERS WHO SERVE CHILDREN AND YOUTH IN COUNTRIES ACROSS CENTRAL AMERICA, WE CAN AMPLIFY OUR IMPACT, SERVING THOSE WHO SERVE.OUR PROGRAMSFABRETTO SUPPORTS CHILD AND YOUTH DEVELOPMENT IN CENTRAL AMERICA THROUGH FOUR KEY PROGRAMS: EDUCATION, NUTRITION, CHILD SPONSORSHIP, AND YOUTH EMPOWERMENT.EDUCATION PROGRAM FABRETTO'S EDUCATION PROGRAM FOCUSES ON IMPROVING THE QUALITY OF EDUCATION DURING THE CRITICAL FIRST YEARS OF A CHILD'S EDUCATIONPARTICULARLY PRESCHOOL AND 1ST TO 3RD GRADE. WE DO THIS THROUGH: TEACHER DEVELOPMENT: WE TRAIN PRESCHOOL AND EARLY GRADE PRIMARY SCHOOL TEACHERS IN OUR "FABRETTITO" MODEL OF EDUCATION. OUR MODEL PROVIDES COACHING AND ACCOMPANIMENT TO TEACHERS IN THE MEDIUM TO LONG TERM TO ENSURE SUSTAINABILITY. STRENGTHENING SCHOOLS: IN PARALLEL TO TEACHER DEVELOPMENT, WE BUILD, REMODEL, AND EQUIP PRESCHOOLS, PRIMARY SCHOOLS, AND COMMUNITY EDUCATION CENTERS WITH KEY RESOURCES AND IMPROVEMENTS THAT ENABLE THEM TO BETTER SERVE CHILDREN IN THE HARDEST-TO-REACH COMMUNITIES IN CENTRAL AMERICA.NUTRITION PROGRAMTHROUGH THE NUTRITION PROGRAM, FABRETTO WORKS WITH OUR PARTNERS TO IMPROVE ACCESS TO NUTRITIOUS SCHOOL MEALS AND STRENGTHEN HOLISTIC CHILD DEVELOPMENT AND SCHOOL ATTENDANCE. WE DO THIS THROUGH: SCHOOL MEALS: WE CONNECT HIGH-NEED SCHOOLS WITH FORTIFIED FOODS THAT IMPROVE THE NUTRITIONAL VALUE OF THE MEALS THEY SERVE. WE ALSO SUPPORT NUTRITION EDUCATION, INCLUDING TRAINING SCHOOL COOKS IN CULTURALLY-ADAPTED RECIPES. LOCAL PRODUCTION OF FOOD: WE SUPPORT PARTNERS IN DEVELOPING SUSTAINABLE APPROACHES TO PRODUCING HEALTHY FOODS LOCALLY.CHILD SPONSORSHIP PROGRAMCHANGE A LIFE THROUGH CHILD SPONSORSHIP! AS A FABRETTO CHILD SPONSOR, YOU CAN FIGHT POVERTY IN CENTRAL AMERICAN COMMUNITIES WHILE CREATING A LASTING CONNECTION WITH A CHILD. FOR JUST OVER $1 A DAY ($40/MONTH), CHILD SPONSORS PROVIDE AN UNDERPRIVILEGED CHILD WITH QUALITY EDUCATION, NUTRITION, AND A SUPPORTIVE COMMUNITY.CHILD SPONSORS PROVIDE ACCESS TO ESSENTIAL LIFE RESOURCES THAT MAKE AN ENORMOUS DIFFERENCE FOR CHILDREN IN IMPOVERISHED COMMUNITIES. WITH YOUR HELP, YOUR SPONSORED CHILD WILL HAVE ACCESS TO QUALITY EDUCATION AND NUTRITION PROGRAMS AND A SUPPORTIVE SCHOOL COMMUNITY. OUR HOLISTIC APPROACH MEANS THAT FABRETTO WORKS CLOSELY WITH GRASSROOTS, ON-THE-GROUND NGO PARTNERS TO DELIVER PROGRAMMING, AS WELL AS WORKING TOGETHER WITH CHILDREN'S TEACHERS AND PARENTS TO CREATE LASTING CHANGE.YOUTH EMPOWERMENT PROGRAMFABRETTO'S YOUTH EMPOWERMENT PROGRAM SEEKS TO PREPARE CENTRAL AMERICAN YOUTH TO THRIVE THROUGH COURSES THAT COMBINE ACADEMIC AND TECHNICAL SKILLS, PERSONAL DEVELOPMENT, AND COMMUNITY SERVICE. WE DO THIS THROUGH: TECHNOLOGY INTEGRATION: WE SHARE OUR FIELD-TESTED APPROACH TO LEVERAGING DIGITAL RESOURCES TO STRENGTHEN LEARNING, PARTICULARLY IN STEM FIELDS, WITH ORGANIZATIONS SERVING RURAL LOW- TO NO-CONNECTIVITY COMMUNITIES. WE TRAIN TEACHERS AND STAFF, EQUIP SCHOOLS, AND DEVELOP AND SHARE DIGITAL CONTENT. YOUTH TRAINING (SATEC MODEL): WE TRAIN RURAL YOUTH IN AGRICULTURAL SKILLS THROUGH OUR SATEC TRAINING PROGRAM WHILE CONTRIBUTING TO PERSONAL AND COMMUNITY DEVELOPMENT. WE TRAIN LOCAL FACILITATORS, SHARE CURRICULA AND MATERIALS, AND PROVIDE TECHNICAL ASSISTANCE THROUGHOUT COURSE IMPLEMENTATION. FABRETTO EDUCA: FABRETTO OFFERS BLENDED LEARNING COURSES TO CENTRAL AMERICAN YOUTH THROUGH OUR ONLINE TRAINING PLATFORM, FABRETTO EDUCA, IN TOPICS SUCH AS ENTREPRENEURSHIP AND JOB READINESS. RURAL SECONDARY EDUCATION: WE WORK ALONGSIDE LOCAL PARTNERS TO ADVOCATE FOR AND STRENGTHEN HIGH QUALITY, ALTERNATIVE SECONDARY EDUCATION MODELS THAT EXPAND ACCESS IN RURAL COMMUNITIES OF CENTRAL AMERICA, WITH A PARTICULAR FOCUS ON THE SISTEMA DE APRENDIZAJE TUTORIAL (SAT) MODEL. 1531700 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 1 0 1 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 1 1 0 0 1 X 0 0 4 1 1 1 1 NU 0 0 0 1 1 0 0 0 0 0 0 X 18 18 1 0 0 1 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 IL VA X X KEVIN MARINACCI 7035258716 1563 SHERMAN AVENUE SUITE 201 EVANSTON IL 60201 KEVIN MARINACCI CEO 40.00 X X 94000 0 2400 WILLIAM VLASIOS GLASTRIS CHAIRMAN 2.00 X X 0 0 0 CARL PASQUALE MARINACCI CHAIRMAN EMERITUS 2.00 X X 0 0 0 IAN JAMES KNOX TREASURER 2.00 X X 0 0 0 MARY LORETO BURKE DIRECTOR 2.00 X 0 0 0 MICHAEL MCGUIRE CALLAHAN DIRECTOR 2.00 X 0 0 0 SAMANTHA JANE CHADWICK DIRECTOR 2.00 X 0 0 0 THOMAS MICHAEL GLEASON DIRECTOR 2.00 X 0 0 0 JULIE EASON MANER DIRECTOR 2.00 X 0 0 0 CARLOS FRANCISCO MAYORGA DIRECTOR 2.00 X 0 0 0 CHRISTOPHER MATTHEW MITCHELL DIRECTOR 2.00 X 0 0 0 JOHN JEFFREY MULLEN DIRECTOR 2.00 X 0 0 0 DEANNA FORD OVERDYKE DIRECTOR 2.00 X 0 0 0 WILLIAM GRADY REYNOLDS DIRECTOR 2.00 X 0 0 0 FRANCIS JOGUES RIENZO DIRECTOR 2.00 X 0 0 0 DARIN ROWELL DIRECTOR 2.00 X 0 0 0 ABIGAIL LOU STONE DIRECTOR 2.00 X 0 0 0 NICK LO BLUE DIRECTOR 2.00 X 0 0 0 ANINA HEWEY PROGRAM DIRECTOR 40.00 X 38400 0 0 DANIEL BLANDON FINANCE DIRECTOR 40.00 X 16970 0 0 149370 0 2400 0 0 0 0 0 119647 72255 1548673 334886 1740575 32304 32304 6357 137369 995377 -131012 -995377 -1126389 -1126389 6235 119647 39016 -32781 -32781 42482 11754 30728 30728 EQUITY EARNINGS IN SUBSIDIARY 900099 225838 225838 OTHER INCOME 900099 119 119 225957 870394 0 30728 -900909 865153 865153 151770 78697 41261 31812 353094 252847 14722 85525 76410 57820 7045 11545 7733 7733 30069 30069 86075 18983 41492 25600 8803 8803 15008 8617 5895 496 12510 11013 1497 31913 14326 3577 14010 4721 1278 3091 352 MISCELLANEOUS 173985 145429 11724 16832 BANK CHARGES 23523 9823 11378 2322 POSTAGE AND SHIPPING 19775 18931 349 495 DUES & SUBSCRIPTIONS 19041 2651 7317 9073 11330 8330 3000 1890913 1531700 149348 209865 568183 329759 28199 0 137116 65167 5996 0 16250 0 66315 64703 647071 1612 681896 815801 472535 4500 2557246 1216839 93421 14125 130323 0 189002 78733 412746 92858 X 2144500 688584 435397 2144500 1123981 2557246 1216839 -1020519 0 X 0 1 X 1 0 X 4619881 4077961 4211903 3265609 1740575 17915929 4619881 4077961 4211903 3265609 1740575 17915929 2246901 15669028 30828 50981 17384 18431 32304 149928 4754 6108 553 1944 30728 44087 59128 41418 6406 232379 339331 18449275 0.84930 0.86030 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2018 AMOUNT: $ 10,975. 2019 AMOUNT: $ 41,418. 2021 AMOUNT: $ 6,406. 2022 AMOUNT: $ 6,541. EQUITY EARNINGS IN SUB - 2018 AMOUNT: $ 48,153. 2022 AMOUNT: $ 225,838. SCHEDULE A, PART II, LINE 10, EXPLANATION FOR OTHER INCOME: OTHER INCOME 2018 AMOUNT: $ 10,975 2019 AMOUNT: $ 41,418 2021 AMOUNT: $ 6,406 2022 AMOUNT: $ 6,541 EQUITY EARNINGS IN SUB 2018 AMOUNT: $ 48,153 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 733615 18302 -40734 792651 699540 52506 18431 733615 638561 78358 17379 699540 494960 178006 34405 638561 591646 -65838 30848 494960 0.83126 0.16874 0 0 66315 64703 1612 1612 X 921164 0 921164 -50770 -50770 870394 1941683 50770 50770 1890913 0 1890913 PART X, LINE 2: THE ORGANIZATION FOLLOWS THE AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN FASB ASC TOPIC 740, INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S CONSOLIDATED FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ORGANIZATION EVALUATED ITS UNCERTAINTY IN INCOME TAXES FOR THE YEAR ENDED DECEMBER 31, 2022, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE CONSOLIDATED FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. AS OF DECEMBER 31, 2022, THE STATUTE OF LIMITATIONS REMAINED OPEN WITH THE U.S. FEDERAL JURISDICTION AND/OR THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE ORGANIZATION FILES TAX RETURNS; HOWEVER THERE ARE CURRENTLY NO EXAMINATIONS PENDING OR IN PROGRESS. IT IS THE ORGANIZATION'S POLICY TO RECOGNIZE INTEREST AND PENALTIES RELATED TO UNCERTAINTY IN INCOME TAXES, IF ANY, IN INCOME TAX EXPENSE. AS OF DECEMBER 31, 2022, THE ORGANIZATION HAD NO ACCRUALS FOR INTEREST AND/OR PENALTIES. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD FUNDRAISING EXPENSE PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD FUNDRAISING EXPENSE PART V, LINE 4: THE FOUNDATION'S ENDOWMENT HAS BEEN FUNDED BY DONOR-RESTRICTED CONTRIBUTIONS TO BE HELD IN PERPETUITY, THE EARNINGS OF WHICH ARE TO BE USED TO PROVIDE SCHOLARSHIPS TO LA FAMILIA PADRE FABRETTO PARTICIPANTS OR ALUMNI. IN ADDITION, THE FOUNDATION MAINTAINS A BOARD-DESIGNATED ENDOWMENT FUND FOR SCHOLARSHIPS AND SUSTAINABILITY OF THE FOUNDATION. 1 CENTRAL AMERICA AND THE CARIBBEAN 1 2 PROGRAM IMPLEMENTATION (EDUCATION, FOOD SECURITY, AND COMMUNITY DEVELOPMENT PROGRAMS) PROGRAM ADMINISTRATION, OPERATIONS, FIELD EXECUTION 334751 CENTRAL AMERICA AND THE CARIBBEAN 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 530402 1 2 0 0 1 2 865153 0 865153 CENTRAL AMERICA AND THE CARIBBEAN 139369 0 CENTRAL AMERICA AND THE CARIBBEAN 78000 0 CENTRAL AMERICA AND THE CARIBBEAN 0 334886 CENTRAL AMERICA AND THE CARIBBEAN 70020 0 CENTRAL AMERICA AND THE CARIBBEAN 0 32340 3 0 1 0 1 0 0 0 PART I, LINE 2: FABRETTO HAS A PROGRAM OFFICE THAT EVALUATES FINANCIALLY AND PROGRAMATICALLY AND ALSO DATA INFORMATION IS COLLECTED FROM THE BENEFICIARY ORGANIZATIONS TO MEASURE THE IMPACT OF THE PROJECT. THIS DATA ALLOWS FABRETTO TO FOLLOW UP WITH PROJECT INDICATORS. THE PROGRAM TEAM RECEIVES REPORTS OF THE RESULTS OF THE PROJECTS AS REQUESTED; THIS MEANS THAT SOMETIMES REPORTS ARE SENT QUARTERLY, EVERY SIX MONTHS OR ANNUALLY. REPORTS CONTAIN NOT ONLY RESULTS OF THE PROJECT BUT ALSO INCLUDE A FINANCIAL DESCRIPTION OF HOW THE MONEY WAS INVESTED. THESE REPORTS ARE APPROVED BY THE PROGRAM DIRECTOR AND THE FINANCE DIRECTOR. PART I, LINE 3: THE ACTIVITIES ARE GROUPED BASED ON CLASS OF EXPENSES AND THE AMOUNT IS DETERMINED USING THE ACCRUAL BASIS OF ACCOUNTING. PART III ACCOUNTING METHOD: NEW YORK EVENT 125882 119647 6235 5330 32500 500 686 125882 119647 6235 5330 32500 500 686 39016 -32781 KEVIN MARINACCI SON OF CHAIRMAN EMERITUS CARL MARINACCI 96400 KEVIN MARINACCI WAS COMPENSATED AS AN OFFICER OF THE ORGANIZATION 0 X 5 334886 FMV 0 1 0 FORM 990, PART V, LINE 2A: THE AMOUNT ON LINE 2A REPRESENTS THE NUMBER OF U.S. EMPLOYEES. THE TOTAL NUMBER OF INDIVIDUALS EMPLOYED DURING 2022, INCLUDING EMPLOYEES IN NICARAGUA, WAS 6. FORM 990, PART VI, SECTION A, LINE 2 CARL MARINACCI, BOARD MEMBER, IS FATHER OF KEVIN MARINACCI, CEO. FORM 990, PART VI, SECTION A, LINE 5 IN FEBRUARY 2022, THE NICARAGUAN GOVERNMENT SEIZED THE ORGANIZATION'S ASSETS THAT WERE HELD IN THE COUNTRY OF NICARAGUA AND REVOKED FCF NICARAGUA AND FABRETTO COMERCIAL'S ABILITY TO OPERATE IN NICARAGUA. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND PROVIDED TO THE TREASURER AND THE FINANCE COMMITTEE FOR REVIEW. AN ELECTRONIC COPY OF THE DRAFT 990 IS PROVIDED TO THE FULL BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C UPON BEING HIRED AND EACH YEAR THEREAFTER, ALL BOARD MEMBERS, OFFICERS AND STAFF ARE REQUIRED TO SIGN A STATEMENT THAT AFFIRMS THEY RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY; HAVE READ AND UNDERSTAND THE POLICY; AGREE TO COMPLY WITH THE POLICY; AND DISCLOSE ANY CONFLICTS OF INTEREST OR POTENTIAL CONFLICTS OF INTEREST THAT HAVE ARISEN IN THE PREVIOUS YEAR (AND WERE NOT ALREADY DISCLOSED) OR ARE EXPECTED IN THE COMING YEAR. ALL FABRETTO BOARD MEMBERS, OFFICERS, AND STAFF RETURN THESE SIGNED STATEMENTS TO THE BOARD SECRETARY, WHO KEEPS THEM ON FILE FOR AT LEAST SEVEN YEARS. IF A BOARD MEMBER OR OFFICER BELIEVES HE OR SHE HAS A CONFLICT OF INTEREST OR PERCEIVED CONFLICT OF INTEREST, HE OR SHE MUCH INFORM THE CHAIRPERSON OF THE BOARD IN WRITING, DISCLOSING THE NATURE OF THE CONFLICT OF INTEREST. THE CHAIRPERSON THEN BRINGS THE MATTER TO THE FULL BOARD FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 15A CEO COMPENSATION FOR OTHER NON-PROFITS OF SIMILAR MISSION AND INCOME ARE SURVEYED AND COMPARED TO THE FOUNDATION CEO'S SALARY (USING PUBLIC INFORMATION ON CEO COMPENSATION GATHERED FROM IRS 990S). THIS INFORMATION IS PROVIDED TO THE COMPENSATION COMMITTEE. THE COMPENSATION COMMITTEE REVIEWS THE SALARY INFORMATION AND DETERMINES COMPENSATION LEVELS FOR THE CEO. OTHER OFFICERS AND KEY EMPLOYEE SALARIES ARE ALSO REVIEWED AND APPROVED BY THE COMPENSATION COMMITTEE ON AN ANNUAL BASIS. 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. ADDITIONALLY, THE ORGANIZATION'S FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE TO THE PUBLIC ON ITS WEBSITE. PARTS AND SCHEDULES OF THE FORM 990 THAT WERE AMENDED: 2022 FEDERAL FORM 990 WAS AMENDED DUE TO AVAILABILITY OF THE AUDITED FINANCIAL STATEMENTS, WHICH PROVIDED A MORE ACCURATE REPRESENTATION OF THE ORGANIZATION'S FINANCIAL INFORMATION. AS A RESULT, CERTAIN ADJUSTMENTS WERE MADE TO REFLECT REVISED FINANCIAL FIGURES. PART I PART III PART IX PART X PART XI PART XII SCHEDULE A SCHEDULE B SCHEDULE D SCHEDULE F FABRETTO CHILDREN'S FOUNDATION INC-NICARAGUA DEL MINISTERIO DEL TRABAJO MITRAB MANAGUA NU AID FOR NICARAGUAN YOUTH - DISSOLVED BY NICARAGUAN GOVERNMENT 02/2022 NU N/A N/A FCF-US 1 FABRETTO COMPANIA COMERCIAL SOCIEDAD ANONIMA DEL MINISTERIO DEL TRABAJO MITRAB MANAGUA NU SALE OF MERCHANDISE - DISSOLVED BY NIC. GOV'T 02/2022 NU FABRETTO CHILDREN'S FOUNDATION INC C 1936300 1216839 0.98000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 SCHEDULE R, PART II: FABRETTO CHILDREN'S FOUNDATION, INC. NICARAGUA (FCF NU) IS LISTED ON SCHEDULE R, PART II AS A RELATED ORGANIZATION, BUT IS ACTUALLY A FOREIGN OFFICE OF FABRETTO CHILDREN'S FOUNDATION, INC. THE OFFICE WAS REQUIRED TO BE REGISTERED SEPARATELY UNDER NICARAGUA'S REGULATIONS AND IS DISCLOSED AS SUCH IN FABRETTO'S CONSOLIDATED FINANCIAL STATEMENTS. HOWEVER, SINCE FCF NU IS NOT A SEPARATE LEGAL ENTITY, ALL OF ITS ACTIVITIES HAVE BEEN INCLUDED IN THIS ANNUAL RETURN WITH FABRETTO CHILDREN'S FOUNDATION, INC. AND REPORTED AS ONE ENTITY.