Children First Foundation

“The 990 draft was emailed to board members with a request that each member respond during a comment period with either an approval or with additions/corrections. Responses, if any, were then summarized and any changes forwarded to the tax preparer for inclusion in the final return.”

“Board members and key employees receive the conflict of interest policy when they become affiliated with the organization. The policy is reviewed annually in November. The Board monitors and enforces compliance if a conflict exists at any time.”

“The Board of Directors determines salaries and hourly wages based on the United Way of Greater St. Louis Nonprofit Wages and Benefits survey. The salaries were reviewed in the November board meeting.”

“Our governing documents and 990's are available to the public on request. The 990's are on Candid (formerly Guidestar).”

“The organization's outside CPA provides "preparation" rather than "compiled" financial statements. She completes a thorough review of the accounting transactions for the year and prepares the 990. Funders do not request compiled statements, and the Board is confident the information on the 990 and internal financial statements is sufficient for their needs. The outside CPA consults with staff during the year about accounting and other business issues. The executive committee is responsible for the oversight/review of the organization's internal statements and for the selection of the independent CPA and the work she does.”

“The main source of revenue is from two IL counties, the one in which the office is located and an adjoining one. The revenue is relatively consistent with a minimal amount of time involved in applying for and receiving the funds. Consequently, the amount of expense allocated to fundraising is much lower than for most organizations.”

“Sch.A, Pt. III, 7a - Due to adequate funding from the two counties and earned revenue, neither board members nor key employees contribute to the organization. If funding becomes inadequate at some point in the future, new guidelines and goals for contributions will be determined for them.”

“At the November board meeting other salaries/wages were reviewed and revised if needed.”

“We have two office sites: one in Belleville (St. Clair County) and one in Wood River (Madison County). The two sites offer Parenting Education Programs, Supervised Parenting time, and Overnight Parent Time.”

“Pt. III, 4d - Our KIDS FIRST DIVORCE TREATMENT PROGRAM and TEEN FIRST DIVORCE TREATMENT PROGRAM are designed to be implemented by mental health service providers including psychologists, counselors, and social workers in schools, agencies, or private practice. The mission of Children First continues to expand its outreach through these new treatment programs for children and teens experiencing parenting separation or divorce. They follow the philosophy of the parenting classes taught to parents ordered by the courts as the manuals were written by Dr. Jeremy Jewell, a faculty member in Psychology at Southern Illinois University, Edwardsville. The facilitator manuals were finished and self-published in 2013. In 2014 we contracted with Research Press, located in Champaign, Illinois, to publish them. A workbook, Teen Survival Guide to Parent Divorce or Separation is also being published by Research Press. It is intended for teens of parents taking the Parenting Education classes who are in 6th - 12th grades. These publications are still available through Research Press.”

“Line 8 - $214 - Net adjustment to comply with ASC 842, recording the Right of Use Asset and Lease Liability at 1/1/22.”

“See Sch. O 0. 0. 0.”