Frank Foundation Child Assistance International Inc in Middleburg, Virginia (VA)

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Frank Foundation Child Assistance International Inc
Employer Identification Number (EIN)521763512
Name of OrganizationFrank Foundation Child Assistance International Inc
Address39060 John Mosby Hwy, Middleburg, VA 20117-2918
ActivitiesDomestic organization with activities outside U.S.
SubsectionCharitable Organization
Ruling Date05/1992
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2013
Assets$1,000,000 to $4,999,999
Income$100,000 to $499,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$1,029,235
Amount of Income$339,122
Form 990 Revenue Amount$339,122
National Taxonomy of Exempt Entities (NTEE)International, Foreign Affairs and National Security: International Relief


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Amount of income in 2013: $339,122
This organization: 

 $339,122
Other organizations performing similar types of work: 

 $210,000

Assets in 2013: $1,029,235
This organization: 

 $1,029,235
Other organizations performing similar types of work: 

 $116,027

Expenses in 2012: $848,150
Frank Foundation Child Assistance International Inc: 

 $848,150
Other organizations performing similar types of work: 

 $197,359

Income to expenses ratio in 2012: 0.4
Frank Foundation Child Assistance International Inc: 

 0.4
Other organizations performing similar types of work: 

 1.2

Expenses allocated to program services in 2007: 78.6%
Frank Foundation Child Assistance International Inc: 

 78.6%
Other organizations performing similar types of work: 

 91.1%

Grants share in income in 2012: 20.1%
Frank Foundation Child Assistance International Inc: 

 20.1%
Other organizations performing similar types of work: 

 99.0%

Financial snapshot ($)

Revenue for 2012

Functional expenses for 2012

Support schedule

Statements Regarding Other IRS Filings and Tax Compliance (for 2012)
Did the organization have unrelated business gross income of $1,000 or more during the year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2012)
Total revenue$665,601
Contributions, Gifts, Grants and Other Similar Amounts$134,018
Program Service Revenue$531,583
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$0
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$0
Net gain from sales of assets other than inventory$0
Net income from fundraising events$0
Net income from gaming activities$0
Net income from sales of inventory$0
Miscellaneous Revenue$0
Statement of Functional Expenses (for 2012)
Total functional expenses$848,150
Compensation of current officers, directors, trustees, and key employees$373,625
Other salaries and wages$58,625
Payroll taxes$31,084
Professional fundraising services$0
Other$384,816
Balance Sheet (for 2012)
Total assets$1,088,501
Total liabilities$1,562,516
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$1,160,528
Unsecured notes and loans payable to unrelated third parties$0
Other$401,988
Total net assets or fund balances$-474,015
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2012)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Support Schedule for Organizations Described in Section 509(a)(2) (for 2012)
2008 - 2012 Total
Total support$5,783,728
Gifts, grants, contributions, and membership fees received$584,705
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$5,012,111
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources and Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$11,912
Other$175,000
Revenue, Expenses, and Changes in Net Assets or Fund Balances
200020012002200520062007
Total revenue$3,684,542$3,407,009$3,684,276$2,673,347$2,365,182$1,892,726
Contributions, gifts, grants, and similar amounts received$150,734$172,016$211,628$311,625$161,824$145,354
Contributions to donor advised funds$161,824$145,354
Direct public support$150,734$115,016$211,628$311,625$0$0
Indirect public support$0$0$0$0$0$0
Government contributions (grants)$0$57,000$0$0$0$0
Program service revenue including government fees and contracts$3,205,135$3,346,863$3,469,445$2,335,719$2,168,035$1,712,678
Membership dues and assessments$0$0$0$0$0$0
Interest on savings and temporary cash investments$9,832$7,586$10,858$13,136$17,001$12,708
Dividends and interest from securities$112,312$39,699$28,634$65,506$18,824$8,280
Net rental income or (loss)$0$0$0$0$0$0
Gross rents$0$0$0$0$0$0
Less: rental expenses$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$188,029$-49,949$-22,535$-8,106$-39,427$17,850
Gross amount from sales of assets other than inventory$678,872$580,317$190,632$264,366$1,527,119$419,973
Less: cost or other basis and sales expenses$490,843$630,266$213,167$272,472$1,566,546$402,123
Net income or (loss) from special events and activities$0$-136,485$-22,718$-44,708$38,925$-4,144
Gross revenue$0$41,975$15,000$73,815$85,196$48,913
Less: direct expenses other than fundraising expenses$0$178,460$37,718$118,523$46,271$53,057
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0
Other revenue$18,500$27,279$8,964$165$0$0
Total expenses$3,648,962$3,244,890$3,818,806$3,124,574$2,565,535$2,057,144
Program services$2,659,340$2,278,749$2,780,186$2,303,506$1,805,407$1,616,748
Management and general$780,870$677,239$807,115$616,092$538,365$381,852
Fundraising$208,752$288,902$231,505$204,976$140,282$58,544
Payments to affiliates$0$0$0$0$81,481$0
Net assets or fund balances at end of year$3,994,357$3,910,850$3,504,211$3,183,743$3,005,439$2,850,730
Excess or (deficit) for the year$35,580$162,119$-134,530$-451,227$-200,353$-164,418
Net assets or fund balances at beginning of year$4,368,290$3,994,357$3,910,850$3,635,235$3,183,743$3,005,439
Other changes in net assets or fund balances$-409,513$-245,626$-272,109$-265$22,049$9,709
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$2,057,144$1,616,748$381,852$58,544
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$526,995$412,244$91,888$22,863
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$183,167$103,433$79,734$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$117,382$85,236$28,367$3,779
Payroll taxes$50,006$36,311$12,085$1,610
Professional fundraising fees$0$0$0$0
Accounting fees$13,030$0$13,030$0
Legal fees$45,769$41,192$4,577$0
Supplies$50,167$35,382$11,282$3,503
Telephone$54,529$38,170$10,906$5,453
Postage and shipping$46,906$40,340$3,283$3,283
Occupancy$122,553$89,174$28,676$4,703
Equipment rental and maintenance$15,096$8,772$6,099$225
Printing and publications$19,343$12,739$2,959$3,645
Travel$184,556$171,486$11,102$1,968
Conferences, conventions, and meetings$0$0$0$0
Interest$16,833$0$16,833$0
Depreciation, depletion, etc.$48,784$29,271$14,635$4,878
Other expenses not covered above$562,028$512,998$46,396$2,634
Balance Sheets
200020012002200520062007
Total assets$4,615,814$4,489,051$4,090,089$6,050,459$5,596,893$5,751,630
Cash - non-interest-bearing$132,389$140,991$82,465$138,763$86,783$12,641
Savings and temporary cash investments$313,109$649,322$563,121$43,388$47,824$67,130
Accounts receivable less allowance for doubtful accounts$69,510$114,090$99,418$99,729$447$81,477
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0$0
Grants receivable$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$176,002$124,597$120,597$117,566$97,640$97,644
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$548,125$463,484$336,389$40,140$22,140$27,997
Inventories for sale or use$30,164$0$0$0$0$0
Prepaid expenses and deferred charges$1,758,961$17,764$3,392$6,713$6,713$14,764
Investments - publicly-traded securities$711,873$681,693
Investments - other securities$0$1,424,128$1,356,776$4,241,359$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0
Investments - other$0$0$60,869$70,869$3,374,935$3,568,530
Land, buildings, and equipment less accumulated depreciation$1,583,572$1,550,693$1,463,080$1,287,950$1,239,163$1,190,379
Other assets, including program-related investments$3,982$3,982$3,982$3,982$9,375$9,375
Total liabilities$621,457$578,201$585,878$2,866,716$2,591,454$2,900,900
Accounts payable and accrued expenses$147,726$89,102$175,113$366,716$91,454$400,900
Grants payable$0$0$0$0$0$0
Deferred revenue$0$0$0$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0
Mortgages and other notes payable$432,504$483,236$404,902$2,500,000$2,500,000$2,500,000
Other liabilities$41,227$5,863$5,863$0$0$0
Total liabilities and net assets/fund balances$4,615,814$4,489,051$4,090,089$6,050,459$5,596,893$5,751,630
Total net assets or fund balances$3,994,357$3,910,850$3,504,211$3,183,743$3,005,439$2,850,730
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
200020012002200520062007
Total revenue$3,684,542$3,407,009$3,684,276$2,673,347$0$0
Total revenue, gains, and other support per audited financial statements$3,684,542$3,308,621$3,434,887$2,717,810$0$0
Other expenses$0$147,235$22,718$44,463$0$0
Net unrealized gains on investments$0$0$0$-245$0$0
Donated services and use of facilities$0$10,750$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0
Other$0$136,485$22,718$44,708$0$0
Other revenue$0$245,623$272,107$0$0$0
Investment expenses$0$0$0$0$0$0
Other$0$245,623$272,107$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
200020012002200520062007
Total expenses$3,648,962$3,244,890$3,818,806$3,124,574$0$0
Total expenses and losses per audited financial statements$3,648,962$3,392,125$3,841,524$3,169,302$0$0
Other revenue$0$147,235$22,718$44,728$0$0
Donated services and use of facilities$0$10,750$0$0$0$0
Prior year adjustments$0$0$0$0$0$0
Losses$0$0$0$0$0$0
Other$0$136,485$22,718$44,728$0$0
Other expenses$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0
Other$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
60$276,099$0$0
50$116,604$0$0
40$43,717$0$0
40$90,575$0$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings5
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?Yes
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?Yes
Does the organization have a written conflict of interest policy?No
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?Yes
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 20069
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$34,694$1,712,678
Program service revenue
Program service revenue 1000000$000$0$1,478,132
Program service revenue 2000000$000$0$196,057
Program service revenue 3000000$000$0$38,489
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$12,708$0
Dividends and interest from securities000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$8,280$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$17,850$0
Net income or (loss) from special events000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$-4,144$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$52,589$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
The total number of donor advised funds owned at the end of the tax year$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that normally receives: less than 1/3 of its support from gross investment income and unrelated taxable business income and more than 1/3 of its support from contribution, membership fees
Support Schedule
199920002001200420052006
Total$4,579,452$3,496,493$3,521,584$3,492,205$2,726,285$2,365,724
Gifts, grants, and contributions received$424,139$150,734$172,016$308,611$311,625$161,864
Membership fees received$0$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$4,009,568$3,223,635$3,302,283$3,117,949$2,336,018$2,168,035
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$145,745$122,124$47,285$65,645$78,642$35,825
Net income from unrelated business activities not included above$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0
Other income$0$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Childfund International Usa2821 Emerywood Pkwy, Richmond, VA 23294-3726VA1951-04$241,754,485
2Frank Foundation Child Assistance International Inc39060 John Mosby Hwy, Middleburg, VA 20117-2918VA1992-05$339,122
3Taibah International Aid Association1463, Falls Church, VA 22041VA1992-04$132,013
4Operation Blessing International Relief & Development Corp, Cbn Center977 Centerville Tpke, Virginia Bch, VA 23463-0001VA1987-10$338,425,842
5Viet-Nam Assistance For The HandicappedPO BOX 6554, Mclean, VA 22106-6554VA1991-06$1,827,183
6Sudan Sunrise Inc11404 Summer House Ct, Reston, VA 20194-2006VA2006-10$414,759
7World Mercy Fund Inc15545 Butchers Row, Waterford, VA 20197VA1970-12$292,665
8Vietnam Childrens Fund14162 Marquis Rd, Unionville, VA 22567-2608VA1995-04$283,537
9Romania RebornPO BOX 2027, Purcellville, VA 20134-2027VA1998-12$212,305
10Zion ProjectPO BOX 321, Quinque, VA 22965-0321VA2008-01$85,723
11Ten Thousand Villages Richmond Virginia Inc3201 W Cary St, Richmond, VA 23221-3401VA1995-06$45,848
12Word Of His Grace Ministries IncPO BOX 87, Glade Hill, VA 24092-0087VA1998-07$45,523
13Ukraine Childrens ProjectPO BOX 9665, Chesapeake, VA 23321-9665VA1998-01$40,512
14Foundation For Humanitarian Assistance Education & Medical Aid3713 S George Mason Dr Apt 211w, Falls Church, VA 22041-3729VA2009-04$23,293
15Brewerville Civic Association Inc3380 Mystic Court, Dumfries, VA 22026VA2007-08$0
16Corporations To End World Hunger Foundation1350 Beverly Road Suite 617, Mclean, VA 22101VA1986-07$0
17Ecovillages Foundation6729 Towne Lane Rd, Mclean, VA 22101-2933VA2007-03$0
18Oasis Ministries International512 Arondale Ct, Chesapeake, VA 23320-3148VA1964-02$0
19Reaching & Impacting Nations694 Bent Creek Lane, Bumpass, VA 23024VA2009-06$0
20Royal Foli Bebe A Ayi Foundation133 Cedar Walk Circle, Leesburg, VA 20175VA1994-01$0
Number of organizations performing similar types of work
Alaska2
Alabama8
Arkansas6
Arizona15
California135
Colorado21
Connecticut13
District of Columbia15
Delaware2
Florida82
Georgia30
Hawaii1
Iowa5
Idaho4
Illinois34
Indiana13
Kansas8
Kentucky3
Louisiana6
Massachusetts27
Maryland17
Maine6
Michigan24
Minnesota26
Missouri18
Mississippi7
Montana5
North Carolina21
North Dakota1
Nebraska7
New Hampshire4
New Jersey18
New Mexico2
Nevada4
New York68
Ohio18
Oklahoma14
Oregon15
Pennsylvania22
Rhode Island4
South Carolina5
South Dakota2
Tennessee19
Texas74
Utah6
Virginia46
Vermont3
Washington25
Wisconsin12
West Virginia2
Wyoming2
Total927

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