Form 990 for tax year 2023

Filed by FOS FEMINISTA ACTION INC.

Totals

Total revenue: $750,000
Total expenses: $569,141
Contributions and grants received: $750,000
Grants paid: $340,000
Program service revenue: $0
Investment income: $0
Other revenue: $0
Total assets, end of year: $470,085
Total liabilities, end of year: $289,226
Net assets or fund balances, end of year: $180,859
Program services expenses (Part IX): $570,195
Management and general expenses: -$1,054
Fundraising expenses: $0
Program service expenses (Part III): $570,195

Program services were 100.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

1f · All other contributions, gifts and grants

$750,000
3 · Investment income

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
4 · Income from investment of tax-exempt bond proceeds

total $0
5 · Royalties

total $0
6c · Rental income or loss

real property $0 · personal property $0
6d · Net rental income or loss

total $0
7d · Net gain or loss

total $0
8a · Fundraising events: gross income

$0
8b · Fundraising events: direct expenses

$0
8c · Net income from fundraising events

total $0
9a · Gaming: gross income

$0
9b · Gaming: direct expenses

$0
9c · Net income from gaming

total $0
10a · Gross sales of inventory

$0
10b · Cost of goods sold

$0
10c · Net income from sales of inventory

total $0
11e · Other revenue, total

$0

Functional expenses

Part IX, the statement of functional expenses.

1 · Grants to domestic organizations and governments

total $0
2 · Grants to domestic individuals

total $0
3 · Grants to foreign organizations and individuals

total $340,000 · program services $340,000
4 · Benefits paid to or for members

total $0
5 · Compensation of officers, directors and key employees

total $41,650 · program services $32,154 · management and general $9,496
6 · Compensation of disqualified persons

total $0
7 · Other salaries and wages

total $44,515 · program services $34,366 · management and general $10,149
8 · Pension plan contributions

total $5,270 · program services $4,068 · management and general $1,202
9 · Other employee benefits

total $6,882 · program services $5,313 · management and general $1,569
10 · Payroll taxes

total $6,936 · program services $5,355 · management and general $1,581
11a · Fees: management

total $0
11b · Fees: legal

total $0
11c · Fees: accounting

total $28,285 · program services $10,217 · management and general $18,068
11d · Fees: lobbying

total $0
11e · Fees: professional fundraising services

total $0
11f · Fees: investment management

total $0
11g · Fees: other

total $66,484 · program services $24,015 · management and general $42,469 · fundraising $0
12 · Advertising and promotion

total $0
13 · Office expenses

total $2,650 · program services $17 · management and general $2,633
14 · Information technology

total $206 · program services $9 · management and general $197
15 · Royalties

total $0
16 · Occupancy

total $6,227 · program services $267 · management and general $5,960
17 · Travel

total $19,251 · program services $19,201 · management and general $50
18 · Travel or entertainment for public officials

total $0
19 · Conferences, conventions and meetings

total $0
20 · Interest

total $0
21 · Payments to affiliates

total $0
22 · Depreciation, depletion and amortization

total $0
23 · Insurance

total $563 · program services $24 · management and general $539
24a · Other expenses: OTHER EXPENSES

total $222 · program services $156 · management and general $66
24b · Other expenses: OVERHEAD ALLOCATED

program services $95,033 · management and general -$95,033

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $0 · end of year $470,085
2 · Savings and temporary cash investments

beginning of year $0 · end of year $0
3 · Pledges and grants receivable

beginning of year $0 · end of year $0
4 · Accounts receivable

beginning of year $0 · end of year $0
5 · Loans and receivables from officers and key people

beginning of year $0 · end of year $0
6 · Loans and receivables from disqualified persons

beginning of year $0 · end of year $0
7 · Other notes and loans receivable

beginning of year $0 · end of year $0
8 · Inventories for sale or use

beginning of year $0 · end of year $0
9 · Prepaid expenses and deferred charges

beginning of year $0 · end of year $0
10c · Land, buildings and equipment, net

beginning of year $0 · end of year $0
11 · Investments: publicly traded securities

beginning of year $0 · end of year $0
12 · Investments: other securities

beginning of year $0 · end of year $0
13 · Investments: program-related

beginning of year $0 · end of year $0
14 · Intangible assets

beginning of year $0 · end of year $0
15 · Other assets

beginning of year $0 · end of year $0
17 · Accounts payable and accrued expenses

beginning of year $0 · end of year $33,500
18 · Grants payable

beginning of year $0 · end of year $87,000
19 · Deferred revenue

beginning of year $0 · end of year $0
20 · Tax-exempt bond liabilities

beginning of year $0 · end of year $0
21 · Escrow or custodial account liability

beginning of year $0 · end of year $0
22 · Loans and payables to officers and key people

beginning of year $0 · end of year $0
23 · Secured mortgages and notes payable

beginning of year $0 · end of year $0
24 · Unsecured notes and loans payable

beginning of year $0 · end of year $0
25 · Other liabilities

beginning of year $0 · end of year $168,726
27 · Net assets without donor restrictions

beginning of year $0 · end of year $1,054
28 · Net assets with donor restrictions

beginning of year $0 · end of year $179,805

Mission and programs · 2023

Mission

to advocate for laws and governmental policies to improve the lives of women, girls, and gender-diverse people, and achieve gender and reproductive justice.

Fs Feminista Action advocates for laws and policies to improve the lives of women, girls, and gender-diverse people, and achieve gender and reproductive justice. In 2023, Fs Feminista Action collaborated with five organizations in Latin America and the Caribbean to present evidence-based arguments to lawmakers on the importance of ensuring that women, girls, and others have access to comprehensive, quality reproductive health services, and to carry out public education efforts to build public support for such laws.

Expenses $570,195 · Grants $340,000

As filed on the 2023 return.

Listed in Part VII

Giselle CarinoGISELLE CARINO

CEO

Total calculated

$464,696

From this org

$15,370

From related orgs

$352,238

Other

$97,088

Hours/week

1 + 34 related

Schedule J breakdown matched by us

Base

$15,370 + $351,968 related

Bonus

$0

Other

$0 + $270 related

Deferred

$2,123 + $47,200 related

Nontaxable benefits

$1,697 + $46,068 related

Filer's total

$19,190 + $445,506 related
Christine Garrison RosarioCHRISTINE GARRISON ROSARIO

CFO, TREASURER

Total calculated

$321,219

From this org

$17,510

From related orgs

$222,391

Other

$81,318

Hours/week

2 + 33 related

Schedule J breakdown matched by us

Base

$17,510 + $222,121 related

Bonus

$0

Other

$0 + $270 related

Deferred

$2,130 + $32,806 related

Nontaxable benefits

$2,820 + $43,562 related

Filer's total

$22,460 + $298,759 related
Christine RicardoCHRISTINE RICARDO

LEAD, LEGAL AFFAIRS

Total calculated

$171,748

From this org

$25,829

From related orgs

$100,127

Other

$45,792

Hours/week

6 + 29 related

Schedule J breakdown matched by us

Base

$25,829 + $99,902 related

Bonus

$0

Other

$0 + $225 related

Deferred

$3,183 + $13,458 related

Nontaxable benefits

$4,778 + $24,373 related

Filer's total

$33,790 + $137,958 related
Leopoldo BenavidesLEOPOLDO BENAVIDES

ASSOCIATE DR. FR & ACCOUNTING

Total calculated

$153,921

From this org

$15,573

From related orgs

$113,633

Other

$24,715

Hours/week

5 + 30 related

Schedule J breakdown matched by us

Base

$15,573 + $113,453 related

Bonus

$0

Other

$0 + $180 related

Deferred

$1,771 + $9,997 related

Nontaxable benefits

$1,955 + $10,992 related

Filer's total

$19,299 + $134,622 related
Carlos CarrazanaCARLOS CARRAZANA

BOARD MEMBER (THRU 10/23)

Total calculated

$49,014

From this org

$0

From related orgs

$43,571

Other

$5,443

Hours/week

1 + 36 related
Esther VicenteESTHER VICENTE

BOARD MEMBER

Total calculated

$0

Hours/week

1 + 1 related
Maria Consuelo MejiaMARIA CONSUELO MEJIA

BOARD MEMBER

Total calculated

$0

Hours/week

1 + 1 related
Tamara KreininTAMARA KREININ

BOARD MEMBER

Total calculated

$0

Hours/week

1
Alexander SangerALEXANDER SANGER

BOARD MEMBER (as of 06/23)

Total calculated

$0

Hours/week

1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

4a · Severance or change-of-control payment
4b · Supplemental nonqualified retirement plan
4c · Equity-based compensation arrangement
5a · Pay contingent on this organization's revenues
5b · Pay contingent on a related organization's revenues
6a · Pay contingent on this organization's net earnings
6b · Pay contingent on a related organization's net earnings
7 · Other non-fixed payments
8 · Paid under the initial-contract exception

The filer's explanations (Part III)

SCHEDULE J, PART I, LINE 3:: In 2023, the organization's CEO and other officers and key employees were all shared with International Planned Parenthood Federation Western Hemisphere Region DBA Fos Feminista, pursuant to a resource-sharing agreement signed by the Board Chairs of both organizations. In line with the resource-sharing agreement, Fos Feminista Action is responsible for paying a portion of the base salary of all shared staff as determined by the amount of time allocated to the organization. As part of the arrangement, the Fos Feminista Action Board of Directors reviewed and approved the processes that IPPFWHR (DBA Fos Feminista) had used to determine the base compensation for the shared CEO and other key personnel, which included engaging an independent consultant and analyzing data from other nonprofits with comparable budgets. All Board deliberations and decisions regarding compensation arrangements were contemporaneously recorded in meeting minutes. The Fos Feminista Action Board is comprised entirely of independent directors who are bound by the organization's conflict of interest policy. No director who has a conflict of interest is permitted to participate in any discussions or votes involving the compensation of the CEO or other officers or key employees.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

IPPFWHR (DBA FOS FEMINISTA)

501(C)(3) · CHARITABLE · NY

Directly controlled by NA
FOS FEMINISTA FUND

501(C)(3) · SUPPORT · DE

Directly controlled by IPPFWHR
FOS FEMINISTA CANADA

CHARITABLE · CA

Directly controlled by IPPFWHR
FOS FEMINISTA

CHARITABLE · CO

Directly controlled by IPPFWHR

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

INNOVA HEALTH SUPPLIES SA

C corp · SALES · PM · 0% owned · share of income $3,406,860 · share of assets $3,622,544

Directly controlled by IPPFWHR

Provenance

Return type: form_990
Tax year: 2023
Filed: 14 November 2024
IRS schema version: 2023v5.1
Source object: 202413209349311751

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