Civic Intelligence

Fresh Start Surgical Gifts Foundation

EIN 87-0749239 • 501(c)3 • San Diego, CA

Profile

To support fresh start surgical gifts, which is an exempt organization that provides reconstructive surgery primarily to children who suffer from physical deformities caused by birth defects, accidents, abuse, or disease.

PO Box 721964San Diego, CA 92172

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

5th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

7th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

4th percentile

-75%

Higher net margin than 4% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

15th percentile

$0

Higher top officer pay than 15% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

48th percentile

3.6%

Faster asset growth than 48% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

93rd percentile

119%

Faster revenue growth than 93% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets5th percentile

Assets

Up

$21,701,101

Up $758,594 (+3.6%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$21,701,101

Up $758,594 (+3.6%) from 2023

Operations
Liabilities / Revenue7th percentileNet Margin4th percentile

Revenue

Up

$839,966

Up $455,840 (+119%) from 2023

Expenses

Up

$1,473,011

Up $218,582 (+17%) from 2023

Net Income

Up

-$633,045

Up $237,258 (+27%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth48th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2010: $17,832,914Liabilities 2010: $0Net Assets 2010: $17,832,9142010Assets 2011: $17,238,324Liabilities 2011: $0Net Assets 2011: $17,238,3242011Assets 2012: $18,240,780Liabilities 2012: $0Net Assets 2012: $18,240,7802012Assets 2013: $19,687,391Liabilities 2013: $0Net Assets 2013: $19,687,3912013Assets 2014: $20,059,759Liabilities 2014: $0Net Assets 2014: $20,059,7592014Assets 2015: $19,019,908Liabilities 2015: $0Net Assets 2015: $19,019,9082015Assets 2016: $19,374,675Liabilities 2016: $0Net Assets 2016: $19,374,6752016Assets 2017: $20,375,230Liabilities 2017: $0Net Assets 2017: $20,375,2302017Assets 2018: $18,624,298Liabilities 2018: $0Net Assets 2018: $18,624,2982018Assets 2019: $20,911,095Liabilities 2019: $0Net Assets 2019: $20,911,0952019Assets 2020: $22,074,300Liabilities 2020: $525,000Net Assets 2020: $21,549,3002020Assets 2021: $24,371,052Liabilities 2021: $525,000Net Assets 2021: $23,846,0522021Assets 2022: $19,808,442Liabilities 2022: $350,000Net Assets 2022: $19,458,4422022Assets 2023: $20,942,507Liabilities 2023: $0Net Assets 2023: $20,942,5072023Assets 2024: $21,701,101Liabilities 2024: $0Net Assets 2024: $21,701,1012024

Highlighted filing

2024

Assets$21,701,101
Liabilities$0
Net Assets$21,701,101
Open 2024 Filing

Operations Trend

Revenue Growth93rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $642,0962010Expenses 2011: $785,6622011Expenses 2012: $719,4832012Revenue 2013: $970,791Expenses 2013: $719,831Net Income 2013: $250,9602013Revenue 2014: $801,372Expenses 2014: $740,758Net Income 2014: $60,6142014Revenue 2015: $480,604Expenses 2015: $845,983Net Income 2015: -$365,3792015Revenue 2016: $850,412Expenses 2016: $997,434Net Income 2016: -$147,0222016Revenue 2017: $983,172Expenses 2017: $1,078,005Net Income 2017: -$94,8332017Revenue 2018: $917,260Expenses 2018: $1,078,112Net Income 2018: -$160,8522018Revenue 2019: $866,271Expenses 2019: $875,615Net Income 2019: -$9,3442019Revenue 2020: $1,059,508Expenses 2020: $1,756,863Net Income 2020: -$697,3552020Revenue 2021: $4,228,873Expenses 2021: $909,978Net Income 2021: $3,318,8952021Revenue 2022: $1,713,544Expenses 2022: $960,883Net Income 2022: $752,6612022Revenue 2023: $384,126Expenses 2023: $1,254,429Net Income 2023: -$870,3032023Revenue 2024: $839,966Expenses 2024: $1,473,011Net Income 2024: -$633,0452024

Highlighted filing

2024

Revenue$839,966
Expenses$1,473,011
Net Income-$633,045
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$21,701,101
Liabilities
$0
Net assets
$21,701,101
Revenue
$839,966
Expenses
$1,473,011
Net income
-$633,045
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.7$0.00$21.7$0.84$1.47$0.63
2023Detailed filing. Detailed filing data is available for this year.$20.9$0.00$20.9$0.38$1.25$0.87
2022Detailed filing. Detailed filing data is available for this year.$19.8$0.35$19.5$1.71$0.96$0.75
2021Detailed filing. Detailed filing data is available for this year.$24.4$0.53$23.8$4.23$0.91$3.32
2020Detailed filing. Detailed filing data is available for this year.$22.1$0.53$21.5$1.06$1.76$0.70
2019Detailed filing. Detailed filing data is available for this year.$20.9$0.00$20.9$0.87$0.88$0.01
2018Detailed filing. Detailed filing data is available for this year.$18.6$0.00$18.6$0.92$1.08$0.16
2017Detailed filing. Detailed filing data is available for this year.$20.4$0.00$20.4$0.98$1.08$0.09
2016Detailed filing. Detailed filing data is available for this year.$19.4$0.00$19.4$0.85$1.00$0.15
2015Detailed filing. Detailed filing data is available for this year.$19.0$0.00$19.0$0.48$0.85$0.37
2014Detailed filing. Detailed filing data is available for this year.$20.1$0.00$20.1$0.80$0.74$0.06
2013Detailed filing. Detailed filing data is available for this year.$19.7$0.00$19.7$0.97$0.72$0.25
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.2$0.00$18.2$0.72
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.2$0.00$17.2$0.79
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.8$0.00$17.8$0.64
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$3,109,423
Mission and Program Overview

Mission

To support fresh start surgical gifts, which is an exempt organization that provides reconstructive surgery primarily to children who suffer from physical deformities caused by birth defects, accidents, abuse, or disease.

To support fresh start surgical gifts, an exempt organization that provides reconstructive surgery.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$15,786,593$17,568,959▲ $1,782,366
Investments Other Securities$4,621,806$3,646,706▼ $975,100
Cash and Non-Interest-Bearing Accounts$534,108$485,436▼ $48,672
Total Assets$20,942,507$21,701,101▲ $758,594
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$20,942,507$21,701,101▲ $758,594
Total Net Assets Fund Balance$20,942,507$21,701,101▲ $758,594
Total Liabilities and Net Assets / Fund Balance$20,942,507$21,701,101▲ $758,594

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$3,646,706--
Compensation and Service Providers
Top Officer Pay15th percentile

Board Members and Trustees

NameTitle
Rob HeidgerPresident
Erik MooreBoard Member
Greg OstrowBoard Member
Jeff UmanskyBoard Member
Jeremy HirshbergBoard Member
Maggie ShoecraftBoard Member
Michael BruckerBoard Member
Tim CusickBoard Member
Jason CorzineTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$839,966
Other Revenue
$0
Change in Net Assets
$-633,045

Audited Revenue Reconciliation

Revenue per Audited Statements
$760,253
Revenue Not Reported on Financial Statements
$79,713
Revenue Not Reported on Form 990
$1,391,639
Total Revenue per Audited Statements
$2,151,892
Total Revenue per Form 990
$839,966
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,369,603
Other Expenses$103,408
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,369,603--$1,369,603
Fees for Service Investment Mgmnt Fees-$79,713-$79,713
Fees for Services Legal-$10,289-$10,289
Fees for Services Accounting-$4,336-$4,336
Insurance-$2,771-$2,771
Other Expenses-$100-$100
Total Functional Expenses$1,369,603$103,408$0$1,473,011

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,473,011
Expenses per Audited Statements$1,393,298
Total Expenses per Audited Statements$1,393,298
Expenses Not Reported on Financial Statements$79,713
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Fresh Start Surgical Gifts IncCarlsbad, CA501(c)3To Support Them in the Purpose of Providing Reconstructive Surgery.$1,369,603
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“990 is reviewed by board of directors”

Form 990, Part VI, Section C, Line 19

“This organization makes its governing documents, conflict of interest policy, and financical statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Fresh Start Surgical Gifts Foundation
EIN
87-0749239
Phone
7609447774
Address
PO BOX 721964, SAN DIEGO, CA 92172

Signing Officer

Name
Jason Corzine
Title
Treasurer
Phone
7609447774
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason Corzine
Formed
2005
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
0

Preparer

Firm
Considine & Considine
Address
8989 RIO SAN DIEGO DRIVE SUITE 250, SAN DIEGO, CA 92108-1604
Preparer
Lukas Davis
Phone
6192311977
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The foundation follows accounting standards which clarify the accounting for uncertainty in income taxes recognized in the financial statements and prescribes a recognition threshold and measurement attribute for the financial statements and recognition and measurement of a tax position taken or expected to be taken in a tax return. It also provides guidance on derecognition and measurement of a tax position taken or to be taken in a tax return. As of december 31, 2024 and 2023, the foundation has not accrued interest or penalties related to uncertain tax positions.”

Raw XML AppendixShowing 400 of 502 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
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IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/PersonNm0KYLIE CUSICK - FRESH START SURGICAL
IRS990/BooksInCareOfDetail/PhoneNum06199971677
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 721964
IRS990/BooksInCareOfDetail/USAddress/CityNm0SAN DIEGO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd092172
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IRS990/CreditCounselingInd00
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IRS990/CYContributionsGrantsAmt00
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IRS990/CYOtherExpensesAmt0103408
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IRS990/DescribedInSection501c3Ind01
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
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IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
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IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/AdjustedNetIncomeGrp/AdjustedGrossIncomeGrp/CurrentYearAmt0951921
IRS990ScheduleA/AdjustedNetIncomeGrp/AdjustedGrossIncomeGrp/PriorYearAmt0384126
IRS990ScheduleA/AdjustedNetIncomeGrp/DepreciationDepletionGrp/CurrentYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/DepreciationDepletionGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/NetSTCapitalGainAdjNetIncmGrp/CurrentYearAmt0270527
IRS990ScheduleA/AdjustedNetIncomeGrp/NetSTCapitalGainAdjNetIncmGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/OtherExpensesGrp/CurrentYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/OtherExpensesGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/OtherGrossIncomeGrp/CurrentYearAmt0681394
IRS990ScheduleA/AdjustedNetIncomeGrp/OtherGrossIncomeGrp/PriorYearAmt0384126
IRS990ScheduleA/AdjustedNetIncomeGrp/ProductionIncomeGrp/CurrentYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/ProductionIncomeGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/RecoveriesPYDistributionsGrp/CurrentYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/RecoveriesPYDistributionsGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/TotalAdjustedNetIncomeGrp/CurrentYearAmt0951921
IRS990ScheduleA/AdjustedNetIncomeGrp/TotalAdjustedNetIncomeGrp/PriorYearAmt0384126
IRS990ScheduleA/DistributableAmountGrp/CYAdjNetIncomeDistributableAmt0384126
IRS990ScheduleA/DistributableAmountGrp/CYDistributableAsAdjustedAmt0696984
IRS990ScheduleA/DistributableAmountGrp/CYGreaterAdjustedMinimumAmt0696984
IRS990ScheduleA/DistributableAmountGrp/CYIncomeTaxImposedPYAmt00
IRS990ScheduleA/DistributableAmountGrp/CYPct85AdjustedNetIncomeAmt0326507
IRS990ScheduleA/DistributableAmountGrp/CYTotalMinAstDistributableAmt0696984
IRS990ScheduleA/DistributionAllocationsGrp/CarryoverPYNotAppliedAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYDistribAppUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYDistributableAsAdjustedAmt0696984
IRS990ScheduleA/DistributionAllocationsGrp/CyovAppliedUnderdistrCPYAmt0696984
IRS990ScheduleA/DistributionAllocationsGrp/CyovAppliedUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYTotalAnnualDistributionsAmt01369603
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionAmt01369603
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovAmt0876000
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr1Amt01156992
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr2Amt0415992
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr3Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr4Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr5Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistriCyovToNextYrAmt02245603
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear1Amt01369603
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear2Amt0876000
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear3Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear4Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear5Amt00
IRS990ScheduleA/DistributionAllocationsGrp/RemainingUnderdistriCYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/RemainingUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/TotalExcessDistributionCyovAmt01572984
IRS990ScheduleA/DistributionAllocationsGrp/UnderdistributionsAmt00
IRS990ScheduleA/DistributionsGrp/CYAdministrativeExpensePaidAmt00
IRS990ScheduleA/DistributionsGrp/CYDistriAttentiveSuprtOrgAmt01369603
IRS990ScheduleA/DistributionsGrp/CYDistributableAsAdjustedAmt0696984
IRS990ScheduleA/DistributionsGrp/CYDistributionYrRt0100.000000000000
IRS990ScheduleA/DistributionsGrp/CYOtherDistributionsAmt00
IRS990ScheduleA/DistributionsGrp/CYPaidAccomplishExemptPrpsAmt01369603
IRS990ScheduleA/DistributionsGrp/CYPdInExcessIncomeActivityAmt00
IRS990ScheduleA/DistributionsGrp/CYTotalAnnualDistributionsAmt01369603
IRS990ScheduleA/DistributionsGrp/ExemptUseAssetsAcquisPaidAmt00
IRS990ScheduleA/DistributionsGrp/QualifiedSetAsideAmt00
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd01
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd00
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd01
IRS990ScheduleA/MinimumAssetAmountGrp/AcquisitionIndebtednessGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/AcquisitionIndebtednessGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/AdjustedFMVLessIndebtednessGrp/CurrentYearAmt021567631
IRS990ScheduleA/MinimumAssetAmountGrp/AdjustedFMVLessIndebtednessGrp/PriorYearAmt020217080
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyCashBalancesGrp/CurrentYearAmt0313230
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyCashBalancesGrp/PriorYearAmt0304980
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyFMVOfSecGrp/CurrentYearAmt021254401
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyFMVOfSecGrp/PriorYearAmt019912100
IRS990ScheduleA/MinimumAssetAmountGrp/CashDeemedCharitableGrp/CurrentYearAmt0323514
IRS990ScheduleA/MinimumAssetAmountGrp/CashDeemedCharitableGrp/PriorYearAmt0303256
IRS990ScheduleA/MinimumAssetAmountGrp/DiscountClaimedAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/FMVOtherNonExemptUseAssetGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/FMVOtherNonExemptUseAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/NetVlNonExemptUseAssetsGrp/CurrentYearAmt021244117
IRS990ScheduleA/MinimumAssetAmountGrp/NetVlNonExemptUseAssetsGrp/PriorYearAmt019913824
IRS990ScheduleA/MinimumAssetAmountGrp/PctOfNetVlNonExemptUseAstGrp/CurrentYearAmt0743544
IRS990ScheduleA/MinimumAssetAmountGrp/PctOfNetVlNonExemptUseAstGrp/PriorYearAmt0696984
IRS990ScheduleA/MinimumAssetAmountGrp/RecoveriesPYDistriMinAssetGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/RecoveriesPYDistriMinAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/CurrentYearAmt021567631
IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/PriorYearAmt020217080
IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/CurrentYearAmt0743544
IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/PriorYearAmt0696984
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0330460177
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd07
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt01369603
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0FRESH START SURGICAL GIFTS
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3NonFuncInd0X
IRS990ScheduleA/SupportSumAmt01369603
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt079713
IRS990ScheduleD/ExpensesSubtotalAmt01393298
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt079713
IRS990ScheduleD/InvestmentExpensesNotIncldAmt079713
IRS990ScheduleD/NetUnrealizedGainsInvstAmt01391639
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt03646706
IRS990ScheduleD/OtherSecuritiesGrp/Desc0ETF'S
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueNotReportedAmt01391639
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt079713
IRS990ScheduleD/RevenueSubtotalAmt0760253
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION FOLLOWS ACCOUNTING STANDARDS WHICH CLARIFY THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENTS AND RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IT ALSO PROVIDES GUIDANCE ON DERECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR TO BE TAKEN IN A TAX RETURN. AS OF DECEMBER 31, 2024 AND 2023, THE FOUNDATION HAS NOT ACCRUED INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt03646706
IRS990ScheduleD/TotalExpensesPerForm990Amt01473011
IRS990ScheduleD/TotalRevenuePerForm990Amt0839966
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02151892
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01393298
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt01369603
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)3
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO SUPPORT THEM IN THE PURPOSE OF PROVIDING RECONSTRUCTIVE SURGERY.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0FRESH START SURGICAL GIFTS INC
IRS990ScheduleI/RecipientTable/RecipientEIN0330460177
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt02011 PALOMAR AIRPORT ROAD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0CARLSBAD
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd092011
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION MAINTAINS RECORDS TO SUBSTANTIATE THE AMOUNT OF GRANTS OR ASSISTANCE.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0990 IS REVIEWED BY BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THIS ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCICAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0FRESH START SURGICAL GIFTS INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1FRESH START CARING FOR KIDS FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0330460177
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1464828915
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0RECONSTRUCTIVE SURGERY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1RECONSTRUCTIVE SURGERY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt07
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt17
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02011 PALOMAR AIRPORT ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt12011 PALOMAR AIRPORT ROAD

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