Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| (A)
FUNDACION ABC IAP |
000000000 | 10 | Yes | 200,000 | 0 | |
| (B)
THE AMERICAN BRITISH COWDRAY MEDICAL CENTER IAP |
986000674 | 3 | Yes | 4,596 | 0 | |
|
Total 2
|
204,596 | 0 | ||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | 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 | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2024 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
6
Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| PART IV, SECTION A, LINE 2 | FUNDACION ABC, I.A.P. ("FUNDACION") DOES NOT HAVE AN IRS DETERMINATION OF STATUS UNDER IRC SECTION 509(A)(1) or (2). HOWEVER, THE AMERICAN BRITISH COWDRAY HOSPITAL FOUNDATION ("FOUNDATION"THE ORGANIZATION") HAS DETERMINED THAT FUNDACION AND ITS ACTIVITIES ARE DESCRIBED IN SECTION 509(A)(1) or (2). FUNDACION DOES NOT HAVE AN IRS DETERMINATION BECAUSE IT IS A NON-PROFIT HEALTHCARE FUND'S SUPPORTER IN MEXICO. IT HAS A COLLABORATION AGREEMENT WITH THE AMERICAN BRITISH COWDRAY MEDICAL CENTER, I.A.P., WHICH IS A 501(C)(3) ORGANIZATION, IN ORDER TO SUPPORT THE HEALTHCARE SERVICES IN ITS DIFFERENT PROGRAMS PROVIDED TO AT-RISK POPULATION PATIENTS. |
| PART IV, SECTION A, LINE 4B | ALL DONATIONS ARE DEPOSITED IN BANK ACCOUNTS CORRESPONDING TO FUNDS ACCORDING TO THE INTENTION OF THE DONOR. THE CEO OF "THE AMERICAN BRITISH COWDRAY MEDICAL CENTER, I.A.P. AND THE CHIEF OF "THE FUNDACION ABC, I.A.P." (BOTH IN MEXICO) ASSUME RESPONSIBILITY FOR ENSURING THAT ALL DONATIONS FROM THE AMERICAN BRITISH COWDRAY HOSPITAL FOUNDATION (IN USA) ARE APPLIED TO THE PROJECT FOR WHICH THEY WERE INTENDED AND FOR THEIR STEWARDSHIP. MONTHLY REPORTS REGARDING THE USE OF ABC HOSPITAL FOUNDATION'S FUNDS ARE INCLUDED IN A PRESENTATION TO THE FINANCE COMMITTEE. ALL GRANTMAKING DECISIONS WERE MADE SOLELY BY THE ORGANIZATION'S GOVERNING BODY, INDEPENDENT OF ANY DIRECTIVES FROM SUPPORTED ORGANIZATIONS. EACH GRANT REQUEST IS EVALUATED AGAINST THE ORGANIZATION'S CHARITABLE MISSION AND GRANTMAKING CRITERIA. |
| PART IV, SECTION A, LINE 4C | DURING THE YEAR, THE ORGANIZATION SUPPORTED THE FUNDACION ABC, I.A.P., A FOREIGN ORGANIZATION THAT DOES NOT HAVE AN IRS DETERMINATION OF STATUS LETTER UNDER SECTIONS 501(C)(3) AND 509(A)(1) OR (2). TO ENSURE THAT ALL SUCH SUPPORT WAS USED EXCLUSIVELY FOR PURPOSES DESCRIBED IN SECTION 170(C)(2)(B), THE ORGANIZATION IMPLEMENTED THE FOLLOWING EXPENDITURE RESPONSIBILITY AND OVERSIGHT PROTOCOLS: PRE-GRANT DUE DILIGENCE: CONDUCTED A COMPREHENSIVE REVIEW OF THE FOREIGN ORGANIZATION'S MISSION, ACTIVITIES, GOVERNANCE STRUCTURE, AND FINANCIAL RECORDS TO CONFIRM THAT IT IS ORGANIZED AND OPERATED FOR EXCLUSIVELY CHARITABLE PURPOSES. REPORTING REQUIREMENTS: REQUIRED DETAILED PERIODIC REPORTS FROM THE GRANTEE OUTLINING HOW FUNDS WERE USED, WHAT CHARITABLE ACTIVITIES WERE CONDUCTED, AND THE OUTCOMES OF THOSE ACTIVITIES. RECORDKEEPING AND MONITORING: MAINTAINED CONTEMPORANEOUS RECORDS OF ALL GRANTS, CORRESPONDENCE, AND REPORTS. IN CERTAIN CASES, THE ORGANIZATION CONDUCTED SITE VISITS OR ENGAGED INDEPENDENT THIRD PARTIES TO VERIFY COMPLIANCE. |
| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
|---|---|
| FORM 990 PART VI SECTION B, POLICIES, PAGE 6 LINE 11A | THE ORGANIZATION SENT A COPY OF FORM 990 TO ALL MEMBERS OF THE BOARD OF DIRECTORS BY EMAIL. |
| FORM 990 PART VI SECTION B, POLICIES, PAGE 6 LINE 11 B | FORM 990 IS REVIEWED AND APPROVED BY THE TREASURER. |
| FORM 990 PART VI SECTION B, POLICIES, PAGE 6 LINE, 12C | ALL MEMBERS OF THE BOARD OF DIRECTORS AND STAFF OF THE AMERICAN BRITISH COWDRAY HOSPITAL FOUNDATION ("ABC") SHALL BE SUBJECT TO THIS CONFLICT OF INTEREST AND NONDISCLOSURE POLICY. ANY ACTION BY SUCH INDIVIDUALS IN VIOLATION OF THESE REQUIREMENTS SHALL NOT BE PERMITTED UNLESS THE BOARD OF DIRECTORS EXPRESSLY APPROVES. A. CONFLICT INTEREST I. MEMBERS OF THE BOARD OF DIRECTORS AND STAFF MUST ALWAYS, DURING THE COURSE OF SERVICES FOR THE ABC MEDICAL CENTER, THE FOUNDATION, AND THE FUNDACION ABC I.A.P. REFLECT THE HIGHEST STANDARDS OF ETHICAL BEHAVIOR, INTEGRITY AND PUBLIC RESPONSIBILITY. II. THE ABC AND FOUNDATION RECOGNIZES THE INHERENT RIGHT OF MEMBERS OF THE BOARD OF DIRECTORS AND STAFF TO ENGAGE IN OUTSIDE INTEREST ENTERPRISE, AND THE ORGANIZATION DOES NOT WISH TO IMPEDE UPON THESE ACTIVITIES. HOWEVER, TO THE EXTENT THAT SUCH OUTSIDE INTERESTS MAY EFFECT A TRANSACTION IN WHICH ABC OR FOUNDATION ARE INVOLVED, THERE IS POTENTIAL FOR AN ACTUAL OR PERCEIVED CONFLICT OF INTEREST. SINCE THE ABC AND FOUNDATION HAVE A LEGAL OBLIGATION TO AVOID PRIVATE INUREMENT, SELF DEALING AND MINUSES OF MEMBERS FUNDS, IT IS THE POLICY OF THIS ORGANIZATION TO AVOID, WHENEVER POSSIBLE ALL SUCH ACTUAL OR POTENTIAL CONFLICTS OF INTEREST, III. A TRANSACTION BETWEEN ABC, FOUNDATION, OR FUNDACION ABC I.A.P. AND MEMBERS OR THE BOARD OF DIRECTORS AND STAFF OR RELATED ENTITY IS ACCEPTABLE PROVIDED THAT ALL MATERIALS FACTS HAVE BEEN DISCLOSED AND EXCEPT IN THE CASE OF A CHARITABLE GIFT, THE TERMS, CONDITIONS AND CONSIDERATION INVOLVED ARE COMMERCIALLY FAIR AND REASONABLE. ANY PROPOSED ACTIVITIES WHICH PRESENTS OR MAY BE A CONFLICT OF INTEREST SHALL BE PRESENTED TO THE CEO OF THE ABC MEDICAL CENTER, THE FOUNDATION, OR THE FUNDACION ABC I.A.P. CHIEF FOR THEIR DESIGNEE AND APPROVED IN ADVANCE BY THE BOARD IV. ALL MEMBERS OF THE BOARD OF DIRECTORS AND STAFF WILL BE ASKED TO SIGN THIS DOCUMENT UPON THE BEGINNING OF THEIR SERVICE WITH ABC OR FOUNDATION. B. NONDISCLOSURE I, I AGREE THAT ANY INFORMATION DISCLOSED TO ME BY MEMBERS OR STAFF OF ABC, OR BY THIRD PARTIES, IN CONNECTION WITH MY MEMBERSHIP ON THE ABC BOARD OR EMPLOYMENT BY ABC, WILL BE CONSIDERED PRIVILEGED AND CONFIDENTIAL, INCLUDING ALL SUCH INFORMATION RELATING TO INDIVIDUAL ABC MEMBERS, ANY ACTIONS TO ESTABLISH, AMEND, OR ENFORCE THE ABC OPERATIONS, POLICIES, PLANS, GOALS, OBJECTIVES, AND DISCUSSIONS BY ABC MEMBERS, STAFF AND THIRD PARTIES CONNECTED WITH MY MEMBERSHIP ON THE ABC BOARD OR EMPLOYMENT BY ABC WILL BE CONSIDERED PRIVILEGED AND CONFIDENTIAL, INCLUDING ALL SUCH INFORMATION RELATED TO INDIVIDUAL ABC PRACTICES IN THE FIELD. I AGREE THAT ANY INFORMATION DISCLOSED TO ME BY MEMBERS OR STAFF OF FOUNDATION, OR BY THIRD PARTIES, IN CONNECTION WITH MY MEMBERSHIP ON THE FOUNDATION BOARD OR EMPLOYMENT BY FOUNDATION, WILL BE CONSIDERED PRIVILEGED AND CONFIDENTIAL, INCLUDING ALL SUCH INFORMATION RELATING TO INDIVIDUAL FOUNDATION MEMBERS, ANY ACTIONS TO ESTABLISH, AMEND, OR ENFORCE THE FOUNDATION OPERATIONS, POLICIES, PLANS, GOALS, OBJECTIVES, AND DISCUSSIONS BY FOUNDATION MEMBERS, STAFF AND THIRD PARTIES CONNECTED WITH MY MEMBERSHIP ON THE FOUNDATION BOARD OR EMPLOYMENT BY ABC WILL BE CONSIDERED PRIVILEGED AND CONFIDENTIAL, INCLUDING ALL SUCH INFORMATION RELATED TO INDIVIDUAL FOUNDATION PRACTICES IN THE FIELD. II. CONFIDENTIAL INFORMATION SHALL NOT INCLUDE INFORMATION PREVIOUSLY KNOWN TO ME, THE GENERAL PUBLIC OR PREVIOUSLY RECOGNIZED AS STANDARD PRACTICE IN THE FIELD. III. I AGREE THAT I WILL HOLD ALL SUCH PRIVILEGES AND CONFIDENTIAL INFORMATION IN CONFIDENCE DURING MY LIFETIME, AND WILL NOT US OR DISCLOSE SUCH INFORMATION EXCEPT AS MAY BE AUTHORIZED BY ABC AND FOUNDATION AND WILL MAKE MY BEST EFFORT TO PREVENT ITS UNAUTHORIZED DISCLOSURE COULD CAUSE IRREPARABLE HARM AND SIGNIFICANT INJURY TO THE ABC, FOUNDATION, OR FUNDACION ABC I.A.P. AND ITS MEMBERS. I AGREE THAT UPON REQUEST I WILL RETURN TO ABC OR TO FOUNDATION ALL WRITTEN OR DESCRIPTIVE MATTER SUPPLIED BY ABC AND FOUNDATION INCLUDING COMMITTEE AGENDAS, MINUTES AND SUPPORTING DOCUMENTS. I HAVE READ THE CONFLICT OF INTEREST AND NON DISCLOSURE AGREEMENT OF THE AMERICAN BRITISH COWDRAY HOSPITAL FOUNDATION AND AGREE TO ITS TERMS. |
| FORM 990 PART VI SECTION C, PAGE 6 LINE 19 | THE PUBLIC CAN ACCESS THE FOUNDATION'S FINANCIAL STATEMENTS, CONFLICT OF INTEREST DOCUMENT, AND OTHER GOVERNING DOCUMENTS BY SENDING A REQUEST TO RUBEN KUPFERMAN SILBERSTEIN. |
| Software ID: | |
| Software Version: |