2024-11-13T13:56:35-08:00 2023-12-31 844703610 Albany Accountancy Inc 68 Mitchell Blvd Suite 205 San Rafael CA 94903 990 2023-01-01 912121669 What If Foundation WHAT 5105281100 1569 Solano Ave 192 Berkeley CA 94707 Margaret Trost President 2024-11-13 true true Kevin Anderson P02292401 5109843222 2023 2024-10-15 13:58:12Z Margaret Trost 519823 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 5 5 3 10 0 621074 519792 0 62 31 2667 0 623803 519823 437599 359450 0 169328 156302 0 30171 43052 44867 649979 560619 -26176 -40796 407622 340934 24846 0 382776 340934 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 true false 248481 177000 Lanmanjay Food Program - Every Monday through Friday, the Na Rive cooking team served a hot, nutritious meal to children and families. Up to 600 meals were distributed each afternoon at the community cafeteria. In addition, 570 students and staff of the Father Jeri school received lunch in the school cafeteria on school days. This is rare in Haiti since most schools are not able to provide food to their students. Na Rive also provided weekly food parcels of rice and beans for 60 families Jan August 2023 through their food pantry. 244931 175450 The Father Jeri School - The Father Jeri School welcomed its first students in September 2016. In 2023, the Father Jeri School had an enrollment of over 500 students, ages 3 19, pre-k through high school. The school has 70 paid faculty and staff. Teachers have all met state-required education and training requirements. Staff also includes classroom assistants who are required to meet state mandated training. In 2023, the students achieved an 85% pass rate on national exams, a remarkable feat given the daily challenges they face. Teachers and staff worked tirelessly to support students throughout the year, including through a remote learning platform which provided remote lessons, homework, and tests during periods when the school was forced to close by government mandate during periods of unrest. 7000 7000 Kay Lasante Health Clinic - In November 2023, the What If Foundation welcomed Kay Lasante as a new program partner and became the fiscal sponsor for this programs founders and fundraisers, the House of Grace Catholic Worker in Philadelphia, PA. Kay Lasante, House of Health is a Haitian-operated health clinic that provides free health care to children and adults living in the Ti Plas Kazo community, the same community as the Lamanjay food program and Father Jeri School. Kay Lasante was founded in 2006 by members of the House of Grace Catholic Worker (Philadelphia, PA). Kay Lasantes mission is to provide health care services with dignity and respect for those who are marginalized and lack access to care. The clinic offers primary care, OB/GYN services, health education, disease prevention, acupuncture, and community outreach to the Ti Plas Kazo community. It was the first clinic in Haiti to offer VIA cervical cancer screening and runs critical nutrition programs for children and adults. In 2023, Kay Lasante staff included three specialist physicians (GP, Pediatrician, OB/GYN), licensed nurses, a Clinical Director, a Program Director, and support staff. The clinic was open four days a week and served more than 40 patients per day. Specific days were dedicated to pediatrics and OB/GYN care. All services, including medications, are provided free of charge. 500412 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 OC false false false false false 0 false false false false false false false X 5 5 false false false true false false false false false false false true true true true true true true true false CA X X Margaret Trost 5105281100 1569 Solano Ave 192 Berkeley CA 94707 Keeley Forrestel thru 0523 Executive Dir. 40.00 0.00 X 64266 0 0 Adam Michael Royston Chairman 15.00 0.00 X X 0 0 0 Kelly Abundo Treasurer 1.00 0.00 X X 0 0 0 Kate Neal Secretary 1.00 0.00 X X 0 0 0 Catherine Lelong Director 15.00 0.00 X 0 0 0 Wadner Pierre Director 1.00 0.00 X 0 0 0 Joy Chesbrough thru 0423 Director 1.00 0.00 X 0 0 0 Sophis Dorsainvil thru 0623 Director 1.00 0.00 X 0 0 0 Susan Carson thru 0523 Secretary 1.00 0.00 X X 0 0 0 64266 0 false false false 0 519792 519792 0 31 31 0 0 0 0 0 0 0 0 519823 31 2000 2000 0 357450 357450 0 64266 48200 6426 9640 0 74418 55814 7442 11162 0 6206 4655 620 931 11412 8559 1141 1712 0 5280 5280 3000 3000 0 0 0 1450 1088 145 217 0 5740 4305 574 861 769 577 77 115 0 0 10992 8244 2748 0 0 0 0 0 2840 564 2163 113 Donor Database 4939 4939 Photographer 2921 2921 Misc 2823 2117 282 424 Bank & Merchant Services 2455 2332 123 1658 1586 15 57 560619 500412 30036 30171 355375 97107 27682 100 0 24565 0 0 0 0 0 0 0 0 0 0 0 243727 407622 340934 22477 2369 24846 0 X 300389 382776 40545 382776 340934 407622 340934 -40796 -1046 X false false false X 507995 522470 972158 623802 519792 3146217 0 0 507995 522470 972158 623802 519792 3146217 0 3146217 37 42 62 31 172 0 294 294 3146683 0.99990 0.99980 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED Other Receivable 243727 243727 true Caribbean 0 0 Program Services See Program Accomplishments 357450 357450 357450 Caribbean Programmatic 350450 Wire & Cash Caribbean Programmatic 7000 Wire 2 false false false false false false Part I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside US Project reports, including photos, receipts, and the numbers of children and families served, are given to the What If Foundation monthly. There are regular Zoom and WhatsApp working meetings with our Haitian partners and a visit by staff and a board member to the program venues in the Ti Plas Kazo community in Haiti when the security situation permits this. 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 $357,450 to the Caribbean region. Form 990, Part III, Line 2 In November 2023, the What If Foundation welcomed Kay Lasante as a new program partner and became the fiscal sponsor for this programs founders and fundraisers, the House of Grace Catholic Worker in Philadelphia, PA. Kay Lasante, House of Health is a Haitian-operated health clinic that provides free health care to children and adults living in the Ti Plas Kazo community, the same community as the Lamanjay food program and Father Jeri School. See Part III, Line 4c for further information. 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, 2023, the potentially misappropriated funds, totaling $243,727, 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 is working with legal counsel to determine the appropriate course of action 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: 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.