2024-03-20T08:51:45-05:00 2023-06-30 111986323 MARCUM LLP 1899 L STREET NW SUITE 850 WASHINGTON DC 20036 990 2022-07-01 272795006 FIRELIGHT FOUNDATION FIRE 8314298750 216 MOUNT HERMON ROAD 103-E SCOTTS VALLEY CA 95066 ELISA DE MARTEL TREASURER 8314298750 2024-03-05 1 ELISA DE MARTEL 999009999 0 FRANK H SMITH P00639053 2022274000 2024-03-05 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MARIEME DAFF 216 MOUNT HERMON ROAD 103-E SCOTTS VALLEY CA 95066 7334126 0 X WWW.FIRELIGHTFOUNDATION.ORG X 2010 CA FUND AND SUPPORT COMMUNITY-DRIVEN SYSTEMS CHANGE FOR CHILDREN IN AFRICA. 8 8 4 8 0 0 13040899 3331066 0 0 75946 492880 1282 3136 13118127 3827082 1165064 1539306 0 0 657064 1179300 0 0 168663 1586279 1539060 3408407 4257666 9709720 -430584 17502770 16924788 176792 978556 17325978 15946232 X FIRELIGHT SUPPORTS CATALYTIC COMMUNITY-BASED ORGANIZATIONS IN EASTERN AND SOUTHERN AFRICA THAT ARE WORKING WITH THEIR OWN COMMUNITIES TO REALIZE SHARED VISIONS OF SUSTAINABLE CHANGE AND TRUE POTENTIAL FOR CHILDREN AND YOUTH. 0 0 1569406 544416 CHILD RIGHTS AND CHILD PROTECTIONFIRELIGHT FUNDED AND SUPPORTED 5 COMMUNITY-BASED ORGANIZATIONS IN MALAWI TO CATALYZE AND STRENGTHEN COMMUNITY-DRIVEN SYSTEMS CHANGE TO FIGHT CHILD MARRIAGE IN THEIR COMMUNITIES. BASED ON PREVIOUSLY IDENTIFIED ROOT CAUSES AND SYSTEMIC FACTORS, GRANTEES FACILITATED THEIR COMMUNITIES TO ANALYZE AND TAKE ACTION TO INFLUENCE THE DIFFERENT SYSTEMS AND STAKEHOLDERS THAT AFFECT FACTORS RELATED TO CHILD MARRIAGE, SUCH AS FAMILY ECONOMIC SECURITY, GIRLS' ACCESS TO SCHOOLING, TEENAGE PREGNANCY, NORMS AND PRACTICES AROUND SEXUALITY, ACCESS TO SEXUAL AND REPRODUCTIVE HEALTH, AND EXPANDING GIRLS' OWN VISIONING OF THEIR FUTURE OPPORTUNITIES. FIRELIGHT WAS THE FISCAL SPONSOR FOR THE CHILD RIGHTS AND VIOLENCE PREVENTION FUND (CRVPF), A REGIONAL INTERMEDIARY ORGANIZATION THAT PROVIDES GRANTS AND CAPACITY DEVELOPMENT SUPPORT TO COMMUNITY-BASED ORGANIZATIONS AND LOCAL NON-GOVERNMENTAL ORGANIZATIONS IN UGANDA, TANZANIA, KENYA, AND ETHIOPIA WITH A FOCUS ON ADVANCING THE SAFETY AND RIGHTS OF CHILDREN AND ADOLESCENTS. 1870445 994890 CHILD DEVELOPMENT AND EDUCATIONFIRELIGHT FUNDED AND SUPPORTED 7 COMMUNITY-BASED ORGANIZATIONS IN ZAMBIA AND 6 IN MALAWI, TO CATALYZE AND STRENGTHEN COMMUNITY-DRIVEN SYSTEMS CHANGE TO IMPROVE EARLY CHILDHOOD ENVIRONMENTS AND OUTCOMES IN THEIR COMMUNITIES. GRANTEES FACILITATED THEIR COMMUNITIES TO MAP OUT AND TAKE ACTION TO INFLUENCE THE DIFFERENT SYSTEMS AND STAKEHOLDERS THAT AFFECT CHILD WELLBEING SUCH AS FAMILY ECONOMIC SECURITY, PARENTING SKILLS, ACCESS TO A VARIETY OF NUTRITIOUS FOODS, QUALITY OF CARE AND EDUCATION IN EARLY CHILDHOOD CENTRES, CHILD PROTECTION SYSTEMS, BELIEFS AND NORMS, AND GOVERNMENT POLICY.FIRELIGHT ALSO FUNDED AND SUPPORTED 7 COMMUNITY-BASED ORGANIZATIONS IN KENYA INCLUDING YOUTH-LED ORGANIZATIONS, TO WORK WITH THEIR COMMUNITIES TO IDENTIFY THE PRIORITY ISSUES FACING YOUTH IN THEIR COMMUNITY AND ANALYZE THE ROOT CAUSES AND SYSTEMIC FACTORS UNDERLYING THOSE ISSUES. SUBSEQUENTLY, GRANTEES WORKED WITH THEIR COMMUNITIES TO DEVELOP AND CARRY OUT ACTION PLANS TO ADDRESS AND INFLUENCE DIFFERENT SYSTEMS AND STAKEHOLDERS THAT AFFECT YOUTH RESILIENCY AND BELONGING IN THEIR COMMUNITY SUCH AS INCREASING YOUTH ACCESS TO GAINFUL EMPLOYMENT AND HIGHER INCOMES, REDUCING WIDESPREAD DRUG AND SUBSTANCE ABUSE ISSUES, CONNECTING YOUTH TO COMMUNITY MENTORS, AND SUPPORTING YOUTH ADAPT TO CLIMATE CHANGE.FIRELIGHT FURTHER FUNDED AND SUPPORTED 4 COMMUNITY ORGANIZATIONS IN TANZANIA TO CO-DESIGN AND CARRY OUT A COMMUNITY-BASED RESEARCH STUDY EXAMINING THE INTERSECTIONS OF EARLY CHILDHOOD DEVELOPMENT AND WOMEN'S ECONOMIC EMPOWERMENT. EACH ORGANIZATION WAS SUPPORTED TO WORK WITH THEIR COMMUNITY AND A RESEARCH CONSULTANT TO DEVELOP AND REFINE RESEARCH QUESTIONS, DECIDE ON METHODOLOGIES, ENGAGE IN COMMUNITY-BASED ETHICS REVIEW, AND DEVELOP TOOLS FOR DATA COLLECTION. 3439851 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 1 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 7 0 1 4 1 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 0 0 CA X X ADELIA BARROS-PARKER 8314298750 216 MOUNT HERMON ROAD 103-E SCOTTS VALLEY CA 95066 GLORIA JOHNSON-CUSACK CHAIR/CONSULTANT 5.00 X X 0 0 0 MARK LOREY VICE CHAIR/SECRETARY 1.00 X X 0 0 0 ELISA DE MARTEL TREASURER 1.00 X X 0 0 0 JIMMY KOLKER BOARD MEMBER 1.00 X 0 0 0 JOYCE MALOMBE BOARD MEMBER 1.00 X 0 0 0 ROSE MARURU BOARD MEMBER 1.00 X 0 0 0 SIBONGILE BONGI MKHABELA BOARD MEMBER 1.00 X 0 0 0 PAULA NIMPUNO-PARENTE BOARD MEMBER 1.00 X 0 0 0 NINA BLACKWELL EXECUTIVE DIRECTOR 40.00 X 157171 0 870 157171 0 870 1 0 1 0 FASSIL WOLDEMARRIAM KIDANE PO BOX 32387 KAMPALA UG PROGRAM MANAGEMENT 160080 SADAF SHALLWANI 1 CONCORDE PLACE SUITE 1703 NORTH YORK ONTARIO CA M3C 3K6 PROGRAM MANAGEMENT 136159 2 3331066 3331066 164483 164483 3835041 400 3507044 0 327997 400 328397 328397 OTHER INCOME 900099 3136 3136 3136 3827082 0 0 496016 X 1539306 1539306 179841 89920 89921 786618 713377 73241 6457 6457 173698 104116 72362 -2780 32686 25939 6747 359 359 18650 18650 31725 31725 915515 691422 191953 32140 82056 75245 5425 1386 59500 551 55170 3779 480 480 186527 161920 7055 17552 195840 152980 34383 8477 3067 3067 29159 29159 DUES & SUBSCRIPTIONS 14050 2609 11441 ADMINISTRATIVE 1130 1130 0 CURRENCY TRANSLATION 1002 934 68 4257666 3439851 649152 168663 1205287 914947 11352680 1784965 1699416 694748 10940 107206 43058 28080 18594 2918 9486 3133118 13464499 2145 2145 17502770 16924788 108988 905356 67804 73200 176792 978556 X 12751001 12868503 4574977 3077729 17325978 15946232 17502770 16924788 X -430584 -74971 -874191 X 0 1 X 1 0 X 4617785 6221849 1529785 13040899 3331066 28741384 4617785 6221849 1529785 13040899 3331066 28741384 13566404 15174980 132481 98426 79275 61003 164483 535668 27994 1565 1282 3136 33977 29311029 133712 0.51770 0.59930 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: FISCAL AGENT FEE - 2019 AMOUNT: $ 27,178. 2020 AMOUNT: $ 1,565. OTHER INCOME - 2019 AMOUNT: $ 816. 2021 AMOUNT: $ 1,282. 2022 AMOUNT: $ 3,136. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3178212 9000000 405668 31605 12552275 3905394 -461279 230000 35903 3178212 3413309 795279 276000 27194 3905394 3498273 91106 150000 26070 3413309 3653976 131316 260865 26154 3498273 1.00000 0.00000 0.00000 0 0 28080 18594 9486 9486 X 3720386 -74971 -74971 3795357 31725 31725 3827082 4225941 0 4225941 31725 31725 4257666 PART V, LINE 4: FIRELIGHT'S POLICY IS TO MAKE AVAILABLE ON JULY 1 OF EACH YEAR, AS EXPENDABLE INCOME, AN AMOUNT EQUAL TO THE GREATER OF THE YEARLY RETURN OF THE PREVIOUS FISCAL YEAR OR FOUR PERCENT OF THE AVERAGE OF THE LONG-TERM RESERVE FUNDS' TOTAL MARKET VALUE FOR THE FOUR QUARTERS ENDING MARCH 31 OF THE PREVIOUS FISCAL YEAR. THE BOARD OF DIRECTORS MAY ALSO AUTHORIZE WITHDRAWAL OF THE PRINCIPAL OF THE QUASI-ENDOWMENT SHOULD IT BE DETERMINED TO BE IN THE BEST INTEREST OF FIRELIGHT. PART X, LINE 2: FIRELIGHT EVALUATED ITS UNCERTAINTY IN INCOME TAXES FOR THE YEARS ENDED JUNE 30, 2023 AND 2022, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. 1 EASTERN AND SOUTHERN AFRICA 0 0 GRANTMAKING 1539307 EASTERN AND SOUTHERN AFRICA 0 4 PROGRAM SERVICES PROGRAM SUPPORT, CAPACITY BUILDING AND MENTORING 1187332 EASTERN AND SOUTHERN AFRICA 0 2 PROGRAM SERVICES MONITORING, LEARNING AND EVALUATION 274974 0 6 0 0 0 6 3001613 0 3001613 EASTERN AND SOUTHERN AFRICA CHILD RIGHTS & PROTECTION 134712 WIRE TRANSFER 0 EASTERN AND SOUTHERN AFRICA CHILD DEVELOPMENT & EDUCATION 79478 WIRE TRANSFER 0 EASTERN AND SOUTHERN AFRICA CHILD DEVELOPMENT & EDUCATION 79452 WIRE TRANSFER 0 EASTERN AND SOUTHERN AFRICA CHILD DEVELOPMENT & EDUCATION 78101 WIRE TRANSFER 0 EASTERN AND SOUTHERN AFRICA CHILD RIGHTS & PROTECTION 75000 WIRE TRANSFER 0 EASTERN AND SOUTHERN AFRICA CHILD DEVELOPMENT & EDUCATION 73314 WIRE TRANSFER 0 EASTERN AND SOUTHERN AFRICA CHILD DEVELOPMENT & EDUCATION 68525 WIRE TRANSFER 0 EASTERN AND SOUTHERN AFRICA CHILD DEVELOPMENT & EDUCATION 66284 WIRE TRANSFER 0 EASTERN AND SOUTHERN AFRICA CHILD RIGHTS & PROTECTION 64093 WIRE TRANSFER 0 EASTERN AND SOUTHERN AFRICA CHILD DEVELOPMENT & EDUCATION 60009 WIRE TRANSFER 0 EASTERN AND SOUTHERN AFRICA CHILD RIGHTS & PROTECTION 60000 WIRE TRANSFER 0 EASTERN AND SOUTHERN AFRICA CHILD RIGHTS & PROTECTION 60000 WIRE TRANSFER 0 EASTERN AND SOUTHERN AFRICA CHILD DEVELOPMENT & EDUCATION 50200 WIRE TRANSFER 0 EASTERN AND SOUTHERN AFRICA CHILD RIGHTS & PROTECTION 50000 WIRE TRANSFER 0 EASTERN AND SOUTHERN AFRICA CHILD DEVELOPMENT & EDUCATION 41319 WIRE TRANSFER 0 EASTERN AND SOUTHERN AFRICA CHILD DEVELOPMENT & EDUCATION 36914 WIRE TRANSFER 0 EASTERN AND SOUTHERN AFRICA CHILD DEVELOPMENT & EDUCATION 36900 WIRE TRANSFER 0 EASTERN AND SOUTHERN AFRICA CHILD DEVELOPMENT & EDUCATION 36200 WIRE TRANSFER 0 EASTERN AND SOUTHERN AFRICA CHILD DEVELOPMENT & EDUCATION 30872 WIRE TRANSFER 0 EASTERN AND SOUTHERN AFRICA CHILD DEVELOPMENT & EDUCATION 29600 WIRE TRANSFER 0 EASTERN AND SOUTHERN AFRICA CHILD DEVELOPMENT & EDUCATION 29400 WIRE TRANSFER 0 EASTERN AND SOUTHERN AFRICA CHILD DEVELOPMENT & EDUCATION 28297 WIRE TRANSFER 0 EASTERN AND SOUTHERN AFRICA CHILD RIGHTS & PROTECTION 28033 WIRE TRANSFER 0 EASTERN AND SOUTHERN AFRICA CHILD DEVELOPMENT & EDUCATION 25885 WIRE TRANSFER 0 EASTERN AND SOUTHERN AFRICA CHILD DEVELOPMENT & EDUCATION 25200 WIRE TRANSFER 0 EASTERN AND SOUTHERN AFRICA CHILD DEVELOPMENT & EDUCATION 25000 WIRE TRANSFER 0 EASTERN AND SOUTHERN AFRICA CHILD DEVELOPMENT & EDUCATION 25000 WIRE TRANSFER 0 EASTERN AND SOUTHERN AFRICA CHILD DEVELOPMENT & EDUCATION 25000 WIRE TRANSFER 0 EASTERN AND SOUTHERN AFRICA CHILD DEVELOPMENT & EDUCATION 25000 WIRE TRANSFER 0 EASTERN AND SOUTHERN AFRICA CHILD RIGHTS & PROTECTION 24050 WIRE TRANSFER 0 EASTERN AND SOUTHERN AFRICA CHILD RIGHTS & PROTECTION 23050 WIRE TRANSFER 0 EASTERN AND SOUTHERN AFRICA CHILD RIGHTS & PROTECTION 23050 WIRE TRANSFER 0 EASTERN AND SOUTHERN AFRICA CHILD RIGHTS & PROTECTION 21050 WIRE TRANSFER 0 EASTERN AND SOUTHERN AFRICA CHILD DEVELOPMENT & EDUCATION 10940 WIRE TRANSFER 0 EASTERN AND SOUTHERN AFRICA CHILD DEVELOPMENT & EDUCATION 8000 WIRE TRANSFER 0 EASTERN AND SOUTHERN AFRICA CHILD RIGHTS & PROTECTION 5674 WIRE TRANSFER 0 EASTERN AND SOUTHERN AFRICA CHILD RIGHTS & PROTECTION 5704 WIRE TRANSFER 0 37 0 0 0 0 0 0 0 PART I, LINE 2: FIRELIGHT USES MULTIPLE STRATEGIES TO MONITOR THE USE OF FUNDS BY GRANTEES: - GRANTEES PROVIDE PROPOSALS, FINANCIAL PLANS, AND PROPOSED BENEFICIARY NUMBERS BEFORE BEING AWARDED GRANTS; AND THEY SUBMIT NARRATIVE REPORTS, FINANCIAL REPORTS, AND ACTUAL BENEFICIARY NUMBERS AT THE END OF EACH GRANT YEAR. THESE DOCUMENTS ARE REVIEWED IN DETAIL BY FIRELIGHT TEAM MEMBERS WHO FREQUENTLY VISIT GRANTEES IN PERSON IN THEIR OFFICES AND COMMUNITIES. FURTHER, GRANTEES MUST GET PRE-APPROVAL FOR ANY BUDGET CHANGES GREATER THAN 10% IN ANY SPECIFIC BUDGET LINE. CHANGES BELOW 10% MUST BE EXPLAINED IN THE FINANCIAL REPORT. - FIRELIGHT TEAM MEMBERS CONDUCT ANNUAL VISITS WITH GRANTEES TO REVIEW ORGANIZATIONAL GOALS, PROGRAMS, ACCOMPLISHMENTS, AND OPERATIONAL SYSTEMS SUCH AS FINANCIAL MANAGEMENT SYSTEMS. PART III ACCOUNTING METHOD: X X X X 0 0 0 0 0 0 0 0 0 NINA BLACKWELL EXECUTIVE DIRECTOR 154598 0 2573 0 0 0 0 0 870 0 158041 0 0 0 FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO OTHER COMMITTEES THAT CAN ACT ON BEHALF OF THE FULL BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE FEDERAL FORM 990 IS REVIEWED IN DETAIL BY THE TREASURER, THE FINANCE COMMITTEE AND THE EXECUTIVE DIRECTOR. IT IS THEN SHARED WITH THE ENTIRE BOARD OF DIRECTORS FOR THEIR REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD MEMBERS SIGN A CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. ALL BOARD MEMBERS AND ADVISORY COUNCIL MEMBERS ARE ASKED AT EACH MEETING TO DECLARE ANY CONFLICTS OF INTEREST THEY MAY HAVE. IF ANY CONFLICTS OF INTEREST ARISE, THE BOARD MEMBERS WILL DISCUSS THE NEXT STEPS AND DOCUMENT HOW TO RECTIFY THE SITUATION. THE CONFLICT OF INTEREST POLICY FOR EMPLOYEES IS INCORPORATED INTO THE EMPLOYEE HANDBOOK, WHICH ALL EMPLOYEES SIGN WHEN THEY ARE FIRST EMPLOYED AND WHEN THERE IS A SIGNIFICANT REVISION TO THE HANDBOOK. IF A CONFLICT OF INTEREST SHOULD ARISE, THE CONFLICT AND THE RESOLUTION OF THE CONFLICT ARE DOCUMENTED IN A MEMO REVIEWED BY THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR'S SALARY IS SET BY THE BOARD OF DIRECTORS, BY REVIEWING OTHER EXEMPT ORGANIZATIONS FEDERAL FORM 990 AND A COMPENSATION SURVEY OR STUDY. OTHER EMPLOYEES' SALARIES ARE SET ACCORDING TO A SALARY SCHEDULE WHERE JOBS ARE RANKED AND THERE IS A PREDETERMINED SALARY RANGE FOR EACH RANKING. THESE RANGES ARE BENCHMARKED AGAINST OTHER SIMILAR ORGANIZATIONS, SO THAT THE SALARIES ARE BOTH REASONABLE AND COMPETITIVE. THE LAST COMPENSATION STUDY WAS CONDUCTED IN SEPTEMBER 2022. FORM 990, PART VI, SECTION C, LINE 19 THE ARTICLES OF INCORPORATION, BYLAWS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE ON REQUEST. THE AUDIT REPORT AND FEDERAL FORM 990 ARE POSTED ON FIRELIGHT'S WEBSITE. FORM 990, PART IX, LINE 11G FISCAL SPONSORSHIP CONSULTANTS: PROGRAM SERVICE EXPENSES 439,663. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 439,663. LEARNING & EVALUATION CONSULTANTS: PROGRAM SERVICE EXPENSES 124,896. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 124,896. CAPACITY BUILDING: PROGRAM SERVICE EXPENSES 96,879. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 96,879. MANAGEMENT CONSULTANT: PROGRAM SERVICE EXPENSES 29,984. MANAGEMENT AND GENERAL EXPENSES 104,055. FUNDRAISING EXPENSES 32,140. TOTAL EXPENSES 166,179. RECRUITING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 87,898. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 87,898. FORM 990, PART XI, LINE 9: TRANSFER OF FISCAL SPONSORSHIP -874,191. FORM 990, PART XI, LINE 9 FIRELIGHT ENTERED AN AGREEMENT WITH CHILDREN'S RIGHTS AND VIOLENCE PREVENTION FUND (CRVPF) TO ACT AS THE FISCAL SPONSOR. DURING 2023, CRVPF HAS SPUN OFF AS A SEPARATE ENTITY AND FIRELIGHT TRANSFERRED ALL UNSPENT FUNDS RELATED TO THE FISCAL SPONSORSHIP TO CRVPF, INCLUDING $75,000 BUDGETED OPERATING EXPENSES TO BE SPENT AND ALLOCATED TO CRVPF, AND $799,191 UNSPENT CONTRIBUTION RECEIVED FROM ONE DONOR ON BEHALF OF CRVPF. AS OF JUNE 30, 2023, FIRELIGHT PAID $75,000 TO CRVPF AND $799,191 WAS PAID ON JULY 5, 2023 WHICH INCLUDED IN FUNDS HELD FOR TRANSFER OF FISCAL SPONSORSHIP DUE TO CRVPF IN THE ACCOMPANYING STATEMENTS OF FINANCIAL POSITION AS OF JUNE 30, 2023.