Community Family Centers

“Line 11b explanation - the finance committee receives and reviews all drafts of the form 990 and is encouraged to submit any questions, corrections or concerns to the staff. Then all members of the board of directors receive a final draft of the form 990 and are encouraged to submit any additional questions, corrections or concerns to the staff and independent auditors prior to filing with the irs.”

“Directors, officers, management and staff are required to comply with the organization's conflict of interest policy. The organization enforces this policy by obtaining a signed acknowledgment from affected individuals on an annual basis.”

“Governing documents, conflict of interest policy and audited annual financial statements are made available at cfc's main office upon request.”

“Directors, officers, management and staff are required to comply with the organization's conflict of interest policy. The organization enforces this policy by obtaining a signed acknowledgment from affected individuals on an annual basis.”

“On march 27, 2020, the coronavirus aid, relief, and economic security (cares) act, was signed into law. One component of the cares act is the paycheck protection program (ppp), which provides qualified small business and certain tax-exempt organizations econcomic relief due to the adverse impact of covid-19. The ppp is administered by the u.s. Small business administration (sba) with support from the u.s. Department of the treasury. On april 17, 2020, community family centers, inc. Received a ppp loan in the amount of $330,300, with an interest rate of 1% and forgiven on march 24, 2021. On march 17, 2021,community family centers, inc. Received a second ppp loan in the amount of $341,724 with an interest rate of 1% and forgiven on september 15, 2021. At december 31, 2021, the balance of the ppp loans was $0. The ppp loans were recognized as contribution - government grant revenue on the form 990 part viii statement of revenue line 1e.”

“- emergency food assistance for individuals and families in crisis - intake and referral services to a cfc program or another united way, government or community-based social service agency - client assistance with translation services and completion of forms - health screenings & immunizations by community partners offered at cfc - well child care & immunizations for children provided by the harris county hospital districts trouble shooter mobile unit.”

“5-17 at 18 hisd schools in houstons greater east end. Youth educators are assigned to the various campuses which include elementary, middle and high schools. The educators meet with youth participants on a daily basis and work with the youth for the entire school year. The program follows the evidence-based positive action curriculum that emphasizes building healthy children, strong families and strong communities. Our programs include: - positive action parenting program (research based curriculum, year round program) - countdown to college (nine week program) - camp fresh (10 week summer day camp) - youth program age 13-17 (year round leadership program) - youth program age 6-17 (year round developmental program).”

“Functional connection to the workforce literacy components. The program strives to provide the opportunities for students to improve their individual academic outcomes, bridge the gap to post-secondary educational programs, occupational trainings and support clients with workforce development services. The transition to post-secondary education programs will exponentially enhance an individuals marketability and earning potential to ultimately attain self-sufficiency and a higher standard of living. The program currently operates year-round with an average of 3.5 hours of instruction per day, five days a week. Supplemental course instruction includes: computer literacy, spanish literacy, and distance learning.”

“Los ninos early childhood montessori program is one of the several programs which serve the community as part of community family. It supports hard-working families by making high-quality early childhood education accessible at a low cost to houston's inner-city east end children ages three to six years. Our program dedicates its mission to the philosophies and teachings of montessori pedagogy which accelerates learning in a self-paced curriculum based on individual mastery of skills while supporting children's ability to absorb knowledge from their surroundings. We have a strong commitment to the education of the young children enrolled in our program, maintaining holistic approaches to benefit the whole child. Los nin os montessori holds full accreditation from the national association for the education of young children (naeyc) and is certified by the texas rising star program (trs) as a 4-star-level center. The program is also an affiliate of the united way bright beginnings initiative,the young learners school, and the child care council of greater houston. For the convenience of our families, full-day and part-day schedule options are available for all enrolled students. Our lead teachers hold current american teachers montessori society (ams) teaching credentials, with over twenty years of experience combined. Expenses $ 169,272. Including grants of $ 0. Revenue $ 0.”

“This process has not changed since prior year.”

“In accordance with generally accepted accounting principles, an organization shall consider whether a contribution contains a donor-imposed condition that would preclude revenue recognition. A donor-imposed condition includes one or more barriers that must be overcome before a recipient is entitled to the assets that have been transferred, and a right of return of the assets back to the contributor if the condition is unmet. During the year ended december 31, 2022, cfc identified grants previously recognized as donorrestricted revenue and grants receivable. The grants are conditional upon cfc expending eligible funds in order to receive amounts on a reimbursement basis. Such donor-imposed conditions preclude the recognition of revenue, which instead should only be recognized as the barriers to revenue recognition, primarily incurring eligible expenditures, are met. As of december 31, 2021, cfc had not yet incurred eligible expenditures and, as such, revenue and change in net assets should have been $155,525 less for the year ended december 31, 2021. $10,000 of advance funding was received on one of these grants. The restatement resulted in a net decrease of $145,525 to beginning grant receivables, $152,117 decrease to net assets with donor restrictions, $3,408 decrease to net assets without donor restrictions, and $10,000 increase to deferred revenue.”