2024-05-15T07:08:04-05:00 2023-06-30 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2022-07-01 542164338 INVISIBLE CHILDREN INC INVI 6195622799 PO BOX 73295 WASHINGTON DC 20056 LISA DOUGAN CEO & SECRETARY 6195622799 2024-05-15 1 LISA DOUGAN 999009999 0 RICHARD J LOCASTRO CPA P00288314 3019519090 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z LISA DOUGAN PO BOX 73295 WASHINGTON DC 20056 5207960 0 X WWW.INVISIBLECHILDREN.COM X 2004 DC SEE PART III, LINE 1. 7 6 13 6 0 0 8389631 5206757 0 0 2 2 12952 1201 8402585 5207960 5120350 3652320 0 0 1804888 1153529 0 0 294562 943447 886972 7868685 5692821 533900 -484861 892017 207206 325067 125117 566950 82089 X OUR MISSION IS TO END VIOLENT CONFLICT AND FOSTER THRIVING ECOSYSTEMS IN SOLIDARITY WITH OUR WORLD'S MOST AT-RISK COMMUNITIES. 0 1 4331283 3652320 PROTECTION: INVISIBLE CHILDREN FOCUSES ON THE PROTECTION OF CIVILIANS FROM VIOLENCE THROUGH CONNECTING PEOPLE TO EACH OTHER AND THE OUTSIDE WORLD, VIOLENCE PREVENTION, AND COMMUNITY RESILIENCE. OVER THE PAST DECADE, INVISIBLE CHILDREN HAS CONNECTED REMOTE COMMUNITIES IN CENTRAL AFRICA THROUGH ITS EARLY WARNING SYSTEM, FACILITATING TWICE-DAILY CALLS AMONG COMMUNITIES IN ONE OF THE WORLD'S MOST INSECURE PLACES, AND THUS INCREASING THE SAFETY OF MORE THAN 300,000 PEOPLE. THOUSANDS OF INCIDENTS OF ARMED GROUP ACTIVITY REPORTED BY THESE COMMUNITIES THROUGH THE EARLY WARNING SYSTEM HAVE BEEN REPORTED BY INVISIBLE CHILDREN'S CRISIS TRACKER IN NEAR-REAL TIME, AN INNOVATIVE CRISIS-MAPPING SOCIAL WEB PLATFORM, ENSURING THE WORLD CANNOT IGNORE THE SAFETY ISSUES FACING THESE VULNERABLE POPULATIONS. INVISIBLE CHILDREN HAS ALSO PROMOTED THE SAFE SURRENDER OF MEMBERS OF THE LORD'S RESISTANCE ARMY, CONTRIBUTING TO MORE THAN A 90% REDUCTION IN VIOLENCE OVER THE PAST DECADE, AND HELPED TO FACILITATE THEIR JOURNEY BACK HOME. 4331283 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 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 1 1 1 0 0 1 14 0 1 13 1 0 1 CT CG 0 0 0 0 0 0 0 0 0 0 X 7 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AR CA FL GA HI IL KS KY MD MA MI MN MS NH NJ NM NY NC OR PA RI SC TN UT VA WV WI X X LISA DOUGAN 6195622799 PO BOX 73295 WASHINGTON DC 20056 LISA DOUGAN CEO & SECRETARY 45.00 X X 148000 0 9718 MICHAEL POFFENBERGER BOARD CHAIR (UNTIL 9/2022) 1.00 X X 0 0 0 JOHN DAUTZENBERG BOARD CHAIR (FROM 9/2022) 1.00 X 0 0 0 NOELLE WEST BOARD MEMBER 1.00 X 0 0 0 MARISSA SACKLER BOARD MEMBER 1.00 X 0 0 0 JOCELYN KELLY BOARD MEMBER 1.00 X 0 0 0 STACIA GEORGE BOARD MEMBER 1.00 X 0 0 0 BEN THOMSON BOARD MEMBER 1.00 X 0 0 0 RICHARD CALLGHAN CFO (UNTIL 12/2022) 45.00 X 118462 0 3314 BILA INOGWABINI DRC CNTRY DIR, CRCA CHIEF 45.00 X 141824 0 62692 PHILIPPE SANCHEZ GLOBAL DIR, OPER. (THROUGH 10/22) 45.00 X 109805 0 11078 PAUL RONAN DIRECTOR OF RESEARCH AND P 45.00 X 102869 0 7264 620960 0 94066 5 0 1 0 XAVIER BARDOU 2003 20/F TOWER 5 CHINA HONG KON HONG KONG CH ADVISORY SERVICES 128545 OXU SOLUTIONS 700 12TH S NW SUITE 700 PMB 94605 WASHINGTON DC 20005 INTERIM CPO SERVICES 121337 HERVE DE BAILLENX IMMEUBLE RAYAHINE BUR A17 AVE HED TUNIS TS PROGRAM ADVICE/PRJ. MGMT SUPPORT 105516 3 4635072 571685 5206757 2 2 OTHER INCOME 900099 1201 1201 1201 5207960 0 0 1203 3652320 3652320 209765 209765 744981 405089 235768 104124 13158 8206 2843 2109 115063 51701 50073 13289 70562 30297 32477 7788 16846 3197 9611 4038 113800 21595 64924 27281 476796 105402 251674 119720 1616 7 1670 -61 39826 17 39192 617 70459 253 60312 9894 28807 28807 63810 46623 13612 3575 50921 44 50442 435 PROFESSIONAL DEV. 10001 4294 4603 1104 MERCHANT ACCT. FEES 7925 7 7850 68 PAYROLL PROCESSING FEES 5194 2230 2391 573 REGISTRATION FEES 971 1 962 8 5692821 4331283 1066976 294562 251101 58039 10015 10015 516687 113376 34481 672 75366 23637 4367 1467 892017 207206 325067 125117 325067 125117 X 566950 81223 866 566950 82089 892017 207206 -484861 0 X 0 1 X 1 1 1 X 6182341 6058659 6614973 8389631 5206757 32452361 6182341 6058659 6614973 8389631 5206757 32452361 100602 32351759 7 6 3 2 2 20 408 649 2310 12952 1201 17520 32469901 0.99640 0.99610 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 142 142 5692681 5692823 434641 108660 0 0 455421 500212 543434 434641 1933708 2900562 291 495 1419 142 2347 113855 125053 135859 108660 483427 725141 0 X 5216312 3501537 3501537 1714775 3493185 3493185 5207960 6002466 3802830 3802830 2199636 3493185 3493185 5692821 PART X, LINE 2: FOR THE YEARS ENDED JUNE 30, 2023 AND 2022, THE ORGANIZATION HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE OF RELATED ORGANIZATIONS INCLUDED IN THE CONSOLIDATED AUDIT REPORT BUT EXCLUDED FOR INVISIBLE CHILDREN, INC. FORM 990 REPORTING. 3,501,537. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANTS FROM INVISIBLE CHILDREN, INC. TO RELATED ORGANIZATIONS, ELIMINATED IN THE CONSOLIDATED AUDIT REPORT, BUT REPORTED AS A GRANT EXPENSE ON PART IX, LINE 3. 3,493,185. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF RELATED ORGANIZATIONS INCLUDED IN THE CONSOLIDATED AUDIT REPORT BUT EXCLUDED FOR INVISIBLE CHILDREN, INC. FORM 990 REPORTING. 3,802,830. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS FROM INVISIBLE CHILDREN, INC. TO RELATED ORGANIZATIONS, ELIMINATED IN THE CONSOLIDATED AUDIT REPORT, BUT REPORTED AS A GRANT EXPENSE ON PART IX, LINE 3. 3,493,185. 1 SUB-SAHARAN AFRICA 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 3652319 SUB-SAHARAN AFRICA 9 0 PROGRAM SERVICE ACTIVITIES PROTECTION: THE ORGANIZATION FOCUSES ON PROTECTION THROUGH CONNECTING PEOPLE TO EACH OTHER AND THE OUTSIDE WORLD, VIOLENCE PREVENTION, AND COMMUNITY RESILIENCE. 392130 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICE ACTIVITIES PROTECTION: THE ORGANIZATION FOCUSES ON PROTECTION THROUGH CONNECTING PEOPLE TO EACH OTHER AND THE OUTSIDE WORLD, VIOLENCE PREVENTION, AND COMMUNITY RESILIENCE. 128545 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICE ACTIVITIES PROTECTION: THE ORGANIZATION FOCUSES ON PROTECTION THROUGH CONNECTING PEOPLE TO EACH OTHER AND THE OUTSIDE WORLD, VIOLENCE PREVENTION, AND COMMUNITY RESILIENCE. 105516 9 0 0 0 9 0 4278510 0 4278510 SUB-SAHARAN AFRICA PROTECTION 1554620 WIRE TRANSFER 0 SUB-SAHARAN AFRICA PROTECTION 1938566 WIRE TRANSFER 0 SUB-SAHARAN AFRICA PROTECTION 74059 WIRE TRANSFER 0 SUB-SAHARAN AFRICA PROTECTION 85075 WIRE TRANSFER 0 4 0 1 0 0 0 0 0 PART I, LINE 2: THE ORGANIZATION'S PROCEDURES FOR MONITORING THE USE OF ITS GRANTS AND OTHER ASSISTANCE OUTSIDE THE UNITED STATES. ALL FUNDS ARE SENT THROUGH WIRE TRANSFERS DIRECTLY TO THE ACCOUNTS HELD BY INVISIBLE CHILDREN'S ("IC") PROGRAM PARTNERS (NGO'S BASED IN CENTRAL AND EAST AFRICA). THE TRANSFERS ARE SENT ONCE A MONTH TO COVER PROGRAM NEEDS FOR THE CURRENT MONTH. MONTHLY TRANSFERS ARE DIRECTLY RELATED TO THE ANNUAL BUDGET SUBMITTED BY IC'S PROGRAM PARTNERS AND APPROVED BY IC'S BOARD OF DIRECTORS AS PART OF IC'S ANNUAL BUDGET. WIRE TRANSFERS ARE MADE ON THE 8TH DAY OF EVERY MONTH FOLLOWING THE SUBMISSION OF A WIRE REQUEST DOCUMENT FROM IC'S PROGRAM PARTNERS. UPON RECEIPT OF THE REQUEST DOCUMENT, THE REPORTS ARE GIVEN TO IC'S DIRECTOR OF FINANCE AND ADMINISTRATION AND CHIEF PROGRAMS OFFICER TO REVIEW ANY ADDITIONAL FUNDING REQUESTS OR BUDGET REVISIONS. THE AMOUNT IS COMPARED TO THE PRE-APPROVED BUDGET FOR THE MONTH AND EXPLANATIONS ARE REQUIRED FOR ALL VARIANCES/CHANGES IN THE FUNDING NEEDS. UPON SATISFACTION AND APPROVAL OF THE FUNDS REQUESTED, A WIRE IS RELEASED TO SUPPORT PROGRAM ACTIVITIES FOR THE MONTH. A CONFIRMATION EMAIL, COMMUNICATING THE DETAIL OF THE WIRE, IS SENT TO THE PROGRAM PARTNERS' FINANCE AND MANAGEMENT TEAMS. IN ADDITION, TO ENSURE FINANCIAL OVERSIGHT, PROGRAM PARTNERS SEND MONTHLY AND YEAR-TO-DATE BUDGET VS. ACTUAL REPORTS AS WELL AS MONTHLY ACTIVITY REPORTS TO ENSURE PROPOSED PROGRAM DELIVERABLES ARE BEING ACHIEVED. THESE REPORTS ARE REVIEWED TO ASSURE SPENDING IS IN LINE WITH BUDGET EXPECTATIONS. IC PAYS FULL-TIME EMPLOYEES AND CONSULTANTS TO WORK ON THE GROUND WITH PROGRAM PARTNERS IN CENTRAL AND EAST AFRICA AS AN ADDITIONAL MONITORING PROCESS. ORGANIZATION'S WISHING TO PARTNER WITH INVISIBLE CHILDREN "IC" AS A GRANTEE SUBMIT A PROPOSAL OR STATEMENT OF WORK AND A DETAILED BUDGET TO IC FOR THE WORK TO BE PERFORMED. IC EVALUATES THAT PROPOSAL FOR ALIGNMENT WITH THE GOALS OF THE INITIATIVE BEING PURSUED AND FOR COST REASONABLENESS. ONCE IC DETERMINES THAT THE PARTNERSHIP WILL ENHANCE THE GOALS OF A CERTAIN INITIATIVE, THAT THE ORGANIZATION HAS THE OPERATIONAL CAPACITY TO SUCCESSFULLY IMPLEMENT THE PROPOSAL, AND THAT THE THE COSTS PROPOSED ARE REASONABLE AND IN COMPLIANCE WITH IC, DONOR, AND OTHER APPLICABLE RULES AND REGULATIONS, IC APPROVES THE GRANT TO THE PARTNER. DEPENDING ON THE NATURE OF THE ORGANIZATION OR INITIATIVE, IC DETERMINES WHETHER THE GRANT WILL BE DISTRIBUTED AS A FIXED AMOUNT OR AS A COST REIMBURSABLE GRANT. THROUGHOUT THE PERIOD OF PERFORMANCE OF THE GRANT, IC CLOSELY REVIEWS THE PERFORMANCE OF THE GRANTEE THROUGH MEETINGS, PHONE CONVERSATIONS, WRITTEN REPORTS, AND JOINT PROJECT ACTIVITIES. IC REVIEWS THE DETERMINED DELIVERABLES REQUIRED FOR PAYMENT (DEPENDENT ON THE TYPE OF GRANT MECHANISM CHOSEN) ONCE THEY ARE SUBMITTED BY THE GRANTEE. UPON DETERMINING THAT THE DELIVERABLES SATISFY THE TERMS OF THE AGREEMENT WITH THE GRANTEE, APPROVAL OF THE PAYMENT IS GIVEN. PART III ACCOUNTING METHOD: X 1 1 X X X X 1 0 0 0 0 0 0 1 0 BILA INOGWABINI DRC CNTRY DIR, CRCA CHIEF 141824 0 0 0 0 0 18498 0 44194 0 204516 0 0 0 LISA DOUGAN CEO & SECRETARY 148000 0 0 0 0 0 4433 0 5285 0 157718 0 0 0 PART I, LINE 1A INVISIBLE CHILDREN'S DEPUTY CHIEF OF PARTY IS AN EXPAT, AND RECEIVES A HOUSING BENEFIT. THIS AMOUNT IS REPORTED IN PART II, COLUMN (D). PART I, LINE 4A PHILIPPE SANCHEZ - RECEIVED A SEVERANCE PAYMENT IN THE AMOUNT OF $14,880 PART I, LINE 7 THE FOLLOWING EMPLOYEES REPORTED ON FORM 990, PART VII, SECTION A, RECEIVED BONUS COMPENSATION FOR COST OF LIVING INCREASES: - RICHARD CALLAGHAN $5,000 - PHILIPPE SANCHEZ $3,000 - PAUL ROMAN $4,500 FORM 990, PART III, LINE 3 FOR FISCAL YEAR 2023, INVISIBLE CHILDREN DID NOT CONDUCT THE AWARENESS AND ADVOCACY PROGRAM. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED BY MANAGEMENT. A COPY OF THE FORM 990 WAS PROVIDED TO THE BOARD BEFORE FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST REPORTING FORMS ARE FILLED OUT ANNUALLY BY ALL BOARD MEMBERS WHICH REPORT ALL CONFLICTS AND AFFIRM ADHERENCE TO THE FOLICY. THESE FORMS ARE REVIEWED BY INVISIBLE CHILDREN'S CHAIR OF THE BOARD AND THE ORGANIZATION'S SECRETARY. IF AN ISSUE IS TO BE DECIDED BY THE BOARD THAT INVOLVES A POTENTIAL CONFLICT OF INTEREST FOR A BOARD MEMBER, IT IS THE RESPONSIBILITY OF THE BOARD MEMBER TO: 1. IDENTIFY AND FULLY DISCLOSE ALL MATERIAL FACTS RELATING TO THE POTENTIAL CONFLICT OF INTEREST. 2. NOT PARTICIPATE IN DISCUSSION OF THE PROGRAM OR MOTION BEING CONSIDERED. 3. NOT VOTE ON THE ISSUE. IT IS THE RESPONSIBILITY OF THE BOARD TO: 1. ONLY HIRE OR CONTRACT WITH THE BOARD MEMBER OR THE BOARD MEMBER'S CLOSE RELATIVE IF HE OR SHE IS THE BEST QUALIFIED INDIVIDUAL AVAILABLE, AND WILLING TO PROVIDE THE GOODS OR SERVICES NEEDED AT THE BEST PRICE. 2. RECORD THE POTENTIAL CONFLICT OF INTEREST AND THE USE OF THE PROCEDURES AND CRITERIA OF THIS POLICY IN THE BOARD MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMPENSATION COMMITTEE HAS THE RESPONSIBILITY OF OVERSEEING INVISIBLE CHILDREN'S EXECUTIVE COMPENSATION PROGRAM. THE COMMITTEE RECOGNIZES THAT IN ORDER FOR INVISIBLE CHILDREN TO ACHIEVE ITS AMBITIOUS GOALS, THE ORGANIZATION MUST BE ABLE TO ATTRACT, RETAIN, AND REWARD QUALIFIED EXECUTIVES WHO WILL BE ABLE TO OPERATE EFFECTIVELY IN A CHALLENGING AND COMPLEX ENVIRONMENT. THE COMMITTEE IS CHAIRED BY A DISINTERESTED BOARD MEMBER. THE COMMITTEE RESEARCHES SALARIES OF COMPARABLE POSITIONS, REVIEWS PERFORMANCE OF EXECUTIVES, AND THEN RECOMMENDS THE COMPENSATION OF SUCH INDIVIDUALS TO THE BOARD AT LARGE. COMPENSATION IS SET BY A BOARD VOTE AFTER REVIEWING THE RECOMMENDATION OF THE COMMITTEE. THE EXECUTIVES ARE NOT PRESENT FOR THE VOTE. THE MOST RECENT REVIEW TOOK PLACE IN JULY 2022. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS AND ANNUAL REPORTS DATING BACK TO 2006 ARE AVAILABLE TO THE PUBLIC ON INVISIBLE CHILDREN'S WEBSITE. COPIES ARE ALSO PROVIDED UPON REQUEST. INVISIBLE CHILDREN DEMOCRATIC REPUBLIC OF CONGO 09 AVENUE DU COMMERCE QUARTIER NG DUNGU HAUTUELE CG COMMUNITY PROTECTION PROGRAMMING AND NATIONAL PARTNER CAPACITY BUILDING CG 501(C)(3) INVISIBLE CHILDREN INC 1 INVISIBLE CHILDREN CENTRAL AFRICAN REPUBLIC 1 ARRONDISSEMENT AVENUE CISSONGO N BANGUI CT COMMUNITY PROTECTION PROGRAMMING AND NATIONAL PARTNER CAPACITY BUILDING CT 501(C)(3) INVISIBLE CHILDREN INC 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 INVISIBLE CHILDREN DEMOCRATIC REPUBLIC OF CONGO B 1938566 ACTUAL AMOUNT INVISIBLE CHILDREN CENTRAL AFRICAN REPUBLIC B 1554620 ACTUAL AMOUNT