2024-07-26T08:09:51+00:00 2023-12-31 350921680 CROWE LLP 575 Market Street Suite 3300 San Francisco CA 941055829 990 2023-01-01 954714047 OneSky ONES 5105253377 1832 Second Street Suite K Berkeley CA 94710 Morgan Lance CEO 2024-07-26 true Diane Kirmaci P01578407 4155761100 2024-07-26 2023 2024-08-08 14:25:15Z OneSky for All Children Morgan Lance 1832 Second Street Suite K Berkeley CA 94710 4852103 false X http://onesky.org X 1998 CA OneSky teaches communities and caregivers to provide nurturing responsive care and early education that unlocks the potential hidden in our world's most vulnerable young children. 14 12 18 120 0 0 4524456 4804802 0 2906 16128 17514 27164 4544876 4848094 744893 1108662 0 3174953 3939711 0 917649 1178727 870019 5098573 5918392 -553697 -1070298 3178858 2407002 278094 576536 2900764 1830466 X OneSky teaches communities and caregivers to provide nurturing responsive care and early education that unlocks the potential hidden in our world's most vulnerable young children. false false 1836884 0 0 Vietnam: Since 2017, OneSky has trained home-based daycare providers who provide care for the children of migrant workers working in factories. Further, through the Foundation's model training center, the OneSky Early Learning Center in Da Nang, OneSky provides daily care for 252 children ages 6 months to 6 years. 1405676 1108662 0 China: SINCE 1998, ONESKY HAS LED EFFORTS TO MAKE NURTURING CARE AVAILABLE TO CHILDREN LIVING IN WELFARE INSTITUTIONS WHILE ALSO TRAINING CAREGIVERS IN RURAL COMMUNITIES IMPACTED BY MIGRATION. THE FOUNDATION PROVIDES TRAINING TO CAREGIVERS AND FOSTER PARENTS IN WELFARE INSTITUTIONS. ONESKY TRAINED CAREGIVERS ALSO PROVIDE MEDICAL CARE AND SUPPORT TO THESE CHILDREN DURING THEIR HOSPITALIZATION, SURGERY AND RECOVERY VIA THE CHINA CARE HOMES IN BEIJING, SHANGHAI AND GUANGZHOU. 661299 0 0 Mongolia: - In 2018, OneSky began training caregivers in state run nurseries and, in 2020, expanded our work to provide family skills training and cooperative playcare groups to support young children living in migrant communities through the OneSky Family Center in Ulaanbaatar, Mongolia. With support from Mongolia's Ministry of Education and Science, OneSky is fine-tuning and expanding our program to transform the lives of more children across low-resource ger districts. 600161 0 0 Hong Kong:- Beginning in 2020 OneSky began training both family and professional caregivers in Hong Kong SAR to help young children thrive. Through the P. C. Lee OneSky Centre for Early Childhood Development, OneSky supports families in one of the most economically disadvantaged areas of Hong Kong, by providing parent-skills training in a safe and educational play space for local children. These services are supported by by OneSky's Trainers. 600161 4504020 true true false false false false false false false true false false true true true false true false true true true false false true false false false false true false false false false false false false false true false false false false true true true false false true X 8 0 true 18 true false true HK MG VM CH false false false true true false false false false false false X 14 12 true false false false false false false true true false false true true true true true true true true false CA CO CT FL GA AL IL KS KY LA ME AK MD MA NH NJ NM NY OH OK OR PA AZ RI SC TN UT VA WA WV WI X Morgan Lance 5105253377 1832 Second Street Suite K Berkeley CA 94710 Jenny Bowen Founder, Strategic Advisor, Secretary and director 40.0 2.0 X X 55346 0 11926 Bolor Lorinet Director - Partial Year 5.0 X 0 0 0 Dana Johnson Director 5.0 X 0 0 0 Deanne Bevan Director 5.0 X 0 0 0 F Chapman Taylor Director - Partial Year 5.0 X 0 0 0 Gaetano Russo Chairman 5.0 X 0 0 0 Lisa Norton Director - Partial Year 5.0 X 0 0 0 Melissa Ma Director 5.0 X 0 0 0 Melvyn Pun Director 5.0 X 0 0 0 Rachel Xing Chief Operations Officer (China) and Director 40.0 X 177975 0 6716 Randy Belcher Director 5.0 X 0 0 0 Rasheed Shroff Director 5.0 X 0 0 0 Stella Lee Director - Partial Year 5.0 X 0 0 0 Stephen Chipman Director 5.0 X 0 0 0 Tim Huxley Director - Partial Year 5.0 1.0 X 0 0 0 Zili Zhang Director 5.0 X 0 0 0 MORGAN LANCE CEO 40.0 2.0 X 225500 0 35760 Shanelle Bolton Chief Program Officer 40.0 X 169125 0 14074 Yanfang Chen CFO 40.0 2.0 X 123718 0 460 Roberta O'Hara Head of Philanthropy, US 40.0 X 179000 0 5370 Celia Bolam Chief Communication Officer 40.0 X 127043 0 12901 Melissa Elbirt New Media Director 40.0 X 109843 0 13745 Sandy Wang Chief Technology Officer 40.0 X 125005 0 3750 Yun Y Yu Global Director, Brand and Creative Services 40.0 X 112490 0 12156 1405045 0 116858 9 false true false Virico IOM Limited at La Vista 11 Royal Avenue West Onchan IM IM31HB Consulting Services 109851 1 6031 179193 148444 4471134 100833 4804802 0 0 0 0 0 16128 16128 0 0 0 0 30355 179193 4009 26346 26346 818 0 0 818 818 4848094 0 0 43292 1108662 1108662 1004970 524723 218264 261983 2487876 1952115 80399 455362 27793 21343 2392 4058 295528 223782 27861 43885 123544 71078 15906 36560 87772 1994 85778 19780 765 10915 8100 149320 94558 8188 46574 38468 34883 3585 84853 69893 7480 7480 118539 82931 15885 19723 3833 3833 16588 14818 692 1078 18022 18022 Subsidies, stipends and supplies 100000 100000 Training programs and materials 132328 132328 Center Construction, Equipment & Furnishings 65897 65897 Bank Fee 20485 97 20388 14134 320 4941 8873 5918392 4504020 496723 917649 1914588 935595 465370 1097940 115000 11296 2865 5789 0 0 0 0 7617 8708 52045 56723 198467 141702 33473 56765 0 0 587900 234186 3178858 2407002 264084 379211 14010 151556 0 0 0 45769 278094 576536 X 2296980 848543 603784 981923 2900764 1830466 3178858 2407002 -1070298 0 X false true X true false X 6702510 6760994 6956693 4524456 4804802 29749455 0 0 6702510 6760994 6956693 4524456 4804802 29749455 8753971 20995484 476 1009 2710 2906 16128 23229 0 0 14891 5205 100 3325 27164 50685 29823369 0 0.7040 0.6979 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - FUNDRAISING INCOME, COLUMN A - 13423.0, COLUMN B - 0.0, COLUMN C - 0.0, COLUMN D - 0.0, COLUMN E - 26346.0, COLUMN F - 39769.0; DESCRIPTION - SALES OF INVENTORY, COLUMN A - 1468.0, COLUMN B - 5205.0, COLUMN C - 100.0, COLUMN D - 3325.0, COLUMN E - 0.0, COLUMN F - 10098.0; DESCRIPTION - OTHER INCOME, COLUMN A - 0.0, COLUMN B - 0.0, COLUMN C - 0.0, COLUMN D - 0.0, COLUMN E - 818.0, COLUMN F - 818.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 41857 23043 18814 135418 97467 37951 21192 21192 0 56765 Undeposited Funds 149008 Deposits 28737 Due From OneSky Foundation (UK) Limited 9055 Due From OneSky Foundation Limited Right of use assets 47386 234186 Lease liability 45769 45769 X Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Foundation has been recognized as an organization exempt from tax pursuant to Internal Revenue Code Section 501(c)(3) and classified by the Internal Revenue Service as other than a private foundation, and has been recognized by the California Franchise Tax Board as exempt from California franchise taxes under Revenue and Taxation Code Section 23701(d). Asia Ltd. has been granted tax exempt status by the Hong Kong Inland Revenue Department. UK Ltd. has been granted tax exempt status by UK HM Revenue & Customs. The Foundation is also qualified as a charitable fund ("ANBI"') in the Netherlands for tax purposes. Generally accepted accounting principles require that a tax position is recognized as a benefit only if it is "more likely than not" that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the "more likely than not" test, no tax benefit is recorded. The Foundation does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. The Foundation recognizes interest and/or penalties related to income tax matters in income tax expense. The Foundation did not have any amounts accrued for interest and penalties at December 31, 2023 and 2022. true East Asia and the Pacific 1 6 Program Services Provides training to caregivers and foster parents in welfare institutions, as well as family/caregivers living. 470358 East Asia and the Pacific 1 28 Program Services Operate a model early learning center and offer training to home based day care centers in industrial part in Vietnam. 980389 East Asia and the Pacific 1 12 Program Services OneSky's Family Center in Ulaanbaatar replicates a traditional Mongolian family dwelling. The center serves as a safe play place for local families in the Bayanzurkh district in Mongolia. 199788 East Asia and the Pacific 1 56 Program Services Creating a regional community of professional caregivers while unlocking the potential of Hong Kong's vulnerable children. 311586 East Asia and the Pacific 1 51 Grantmaking 1108662 5 153 0 0 5 153 3070783 0 3070783 East Asia and the Pacific Co-operate training and development initiatives for the children's programs in China 1108662 WIRE TRANSFER BOOK 1 0 false false true false false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds The Grantee submits an annual report at the end of each fiscal year on the usage of the fund. OneSky may at any time, either by ourselves or using a third party, carry out a review of financial and other records and materials connected with the activities financed by the Grant. Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements EAST ASIA AND THE PACIFIC-Accrual Schedule F, Part II, Line 1 Method used to account for expenditures on org's financial statements EAST ASIA AND THE PACIFIC-Accrual Gala Dinner 209433 179078 30355 4009 0 0 209433 179078 30355 4009 4009 26346 X X X false false false false false false false false false Rachel Xing Chief Operations Officer (China) and Director 177975 0 0 0 0 0 0 0 6716 0 184691 0 0 0 MORGAN LANCE CEO 225500 0 0 0 0 0 6765 0 28995 0 261260 0 0 0 Shanelle Bolton Chief Program Officer 169125 0 0 0 0 0 5074 0 9000 0 183199 0 0 0 Roberta O'Hara Head of Philanthropy, US 179000 0 0 0 0 0 5370 0 0 0 184370 0 0 0 X 100000 Cost X 1 320 Cost X Accessory 1 513 Cost 0 false true false Form 990, Part III, Line 4d Description of other program services (Expenses $ 600,161 including grants of $ 0)(Revenue $ 0) Hong Kong:- Beginning in 2020 OneSky began training both family and professional caregivers in Hong Kong SAR to help young children thrive. Through the P. C. Lee OneSky Centre for Early Childhood Development, OneSky supports families in one of the most economically disadvantaged areas of Hong Kong, by providing parent-skills training in a safe and educational play space for local children. These services are supported by by OneSky's Trainers. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Gaetano Russo and Deanne Bevan - Family relationship Form 990, Part VI, Line 11b Review of form 990 by governing body OneSky staff gathers the required tax information necessary to complete the return and prepares the initial draft. The accounting firm reviews the initial draft with the finance team. Recommended changes are reflected in the final return and then sent to the board of directors before the final 990 is filed with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy A WRITTEN CONFLICT OF INTEREST POLICY COVERS ALL OF THE MEMBERS OF THE GOVERNING BOARD. All new and existing board members and officers are required to update the conflict of interest form annually. These are reviewed by the board as well as the executive director. If a conflict of interest exists, the director shall leave the meeting while the transaction is discussed and shall not vote on the issue. the minutes of the meeting shall indicate that the interested officer or director disclosed the interest of involvement in the matter being considered by the board and recused himself/herself from voting on that matter. Form 990, Part VI, Line 15a Process to establish compensation of top management official ONESKY REMUNERATION POLICY TO ESTABLISH THE REMUNERATION OF DIRECTORS & OFFICERS: THE BOARD MEMBERS CONDUCT AN ANNUAL REVIEW BY INTERVIEWING BOARD AND DIRECT REPORTS. THE BASIS FOR A SALARY COMPENSATION IS DERIVED FROM CALIFORNIA BASED NGOS PAY SURVEY AND USA NATIONWIDE NGOS PAY SURVEY. AFTER THE BOARD VOTES ON THE RECOMMENDATIONS MADE BY THE COMPENSATION COMMITTEE, THE COMMITTEE MEETS WITH THE EMPLOYEE, SHARES THE REVIEW AND CONVEYS THE BOARD-APPROVED COMPENSATION FOR THE UPCOMING YEAR. THERE IS EMAIL CONFIRMATION FROM COMPENSATION COMMITTEE AS WELL ON CEO AND CFO COMPENSATION. ALL OTHER EMPLOYEES' REMUNERATIONS ARE BASED ON NON-PROFIT PAY SURVEYS (IF AVAILABLE) OR MARKET RESEARCH IN EACH OF ITS OPERATING TERRITORY. THE ADJUSTMENTS ARE MADE BASED ON THE ANNUAL PERFORMANCE REVIEW CONDUCTED BY THEIR DIRECT SUPERVISORS AND SUBJECT ALWAYS TO FUNDING PROJECTIONS. IN THE BOARD MINUTES, IT INCLUDS THE BOARD REVIEWS AND APPROVES THE ANNUAL BUDGET, INCLUDING ALL EMPLOYEES ' COMPENSATION. Form 990, Part VI, Line 15b Process to establish compensation of other employees Using the same process as described in the narrative for Part VI, line 15a. Form 990, Part VI, Line 19 Required documents available to the public THE FINANCIAL STATEMENTS AND THE FORM 990 ARE POSTED ON ONESKY's WEBSITE, WHILE THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Flood compensation by Vietnam Government - Total Revenue: 818, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 818; OneSky Foundation Limited G/F-2/F Wing Shing Building 25-35 Castle Peak Road Sham Shui Po HK Fundraising and Program service HK OneSky true OneSky Foundation (UK) Ltd Suite 1 7th Floor 50 Broadway London LONDON UK SW1H0BL Fundraising UK OneSky true false false false false false false false false false false false false false false true false false false true OneSky Foundation Limited S 74984 COST