Civic Intelligence

Advokids

990 • Fiscal year 2024 • EIN 94-3157218

Jun 01, 2023 to May 31, 2024 • Filed on Oct 09, 2024

5643 Paradise Drive 12BCorte Madera, CA 94925

(415) 924-0587

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

54th percentile

0.02x

Higher debt load relative to assets than 54% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

49th percentile

0.01x

Higher debt load relative to revenue than 49% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

20th percentile

-12%

Higher net margin than 20% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

88th percentile

$106,700

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 12.5% of source-year revenue.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

12th percentile

-18%

Faster asset growth than 12% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

42nd percentile

2.8%

Faster revenue growth than 42% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$494,541

Down $109,274 (-18%) from 2023

Net Assets

Down

$482,504

Down $105,548 (-18%) from 2023

Liabilities

Down

$12,037

Down $3,726 (-24%) from 2023

Revenue

Up

$851,072

Up $23,378 (+2.8%) from 2023

Expenses

Up

$956,620

Up $173,033 (+22%) from 2023

Net Income

Down

-$105,548

Down $149,655 (-339%) from 2023

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2012: $137,427Liabilities 2012: $10,044Net Assets 2012: $127,3832012Assets 2013: $145,163Liabilities 2013: $310Net Assets 2013: $144,8532013Assets 2014: $208,506Liabilities 2014: $1,470Net Assets 2014: $207,0362014Assets 2015: $217,688Liabilities 2015: $3,210Net Assets 2015: $214,4782015Assets 2016: $168,525Liabilities 2016: $2,020Net Assets 2016: $166,5052016Assets 2017: $220,501Liabilities 2017: $2,873Net Assets 2017: $217,6282017Assets 2018: $204,494Liabilities 2018: $11,185Net Assets 2018: $193,3092018Assets 2019: $242,175Liabilities 2019: $6,919Net Assets 2019: $235,2562019Assets 2020: $333,745Liabilities 2020: $91,800Net Assets 2020: $241,9452020Assets 2021: $511,424Liabilities 2021: $15,600Net Assets 2021: $495,8242021Assets 2022: $552,413Liabilities 2022: $8,468Net Assets 2022: $543,9452022Assets 2023: $603,815Liabilities 2023: $15,763Net Assets 2023: $588,0522023Assets 2024: $494,541Liabilities 2024: $12,037Net Assets 2024: $482,5042024Assets 2025: $582,600Liabilities 2025: $15,621Net Assets 2025: $566,9792025

Highlighted filing

2024

Assets$494,541
Liabilities$12,037
Net Assets$482,504

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2012: $208,675Expenses 2012: $204,991Net Income 2012: $3,6842012Revenue 2013: $217,650Expenses 2013: $200,180Net Income 2013: $17,4702013Revenue 2014: $308,371Expenses 2014: $246,188Net Income 2014: $62,1832014Revenue 2015: $353,922Expenses 2015: $346,480Net Income 2015: $7,4422015Revenue 2016: $439,832Expenses 2016: $487,805Net Income 2016: -$47,9732016Revenue 2017: $536,327Expenses 2017: $485,204Net Income 2017: $51,1232017Revenue 2018: $556,522Expenses 2018: $580,841Net Income 2018: -$24,3192018Revenue 2019: $605,504Expenses 2019: $563,557Net Income 2019: $41,9472019Revenue 2020: $616,397Expenses 2020: $609,708Net Income 2020: $6,6892020Revenue 2021: $928,879Expenses 2021: $675,000Net Income 2021: $253,8792021Revenue 2022: $762,220Expenses 2022: $714,099Net Income 2022: $48,1212022Revenue 2023: $827,694Expenses 2023: $783,587Net Income 2023: $44,1072023Revenue 2024: $851,072Expenses 2024: $956,620Net Income 2024: -$105,5482024Revenue 2025: $839,552Expenses 2025: $755,077Net Income 2025: $84,4752025

Highlighted filing

2024

Revenue$851,072
Expenses$956,620
Net Income-$105,548
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Oct 9, 2024
Return Version
2023v5.1
Gross Receipts
$851,072
Mission and Program Overview

Mission

Protecting and promoting the right of every foster child in California to safety, security, and a permanent home. Teaching others how to advocate for safety, security, and permanency for children in foster care.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$136,203$396,474▲ $260,271
Cash and Non-Interest-Bearing Accounts$411,740$97,876▼ $313,864
Investments Other Securities$50,000$0▼ $50,000
Pledges and Grants Receivable$5,000$0▼ $5,000
Land, Buildings, and Equipment, Net$872$191▼ $681
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$603,815$494,541▼ $109,274
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$15,763$12,037▼ $3,726
Total Liabilities$15,763$12,037▼ $3,726
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$488,696$411,004▼ $77,692
Net Assets With Donor Restrictions$99,356$71,500▼ $27,856
Total Net Assets Fund Balance$588,052$482,504▼ $105,548
Total Liabilities and Net Assets / Fund Balance$603,815$494,541▼ $109,274

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$191$33,619$33,810
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Margaret Coyne JDE.D. & DirectorFT$99,500$7,200$106,700
Janet SherwoodD.D. & DirectorFT$49,750$7,200$56,950

Board Members and Trustees

NameTitle
Didier PerezPresident
Lou FlorivalVice President
Cheick DiarraDirector
Kolleen GreenwaldDirector
Patricia Black KellyDirector
Daniel McKenzieSecretary
Amanda StewartTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$786,925
Program Service Revenue
$53,910
Investment Income
$10,237
Other Revenue
$0
All Other Contributions
$646,147
Change in Net Assets
$-105,548

Audited Revenue Reconciliation

Revenue per Audited Statements
$851,072
Total Revenue per Audited Statements
$851,072
Total Revenue per Form 990
$851,072
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$710,621
Other Expenses$245,999
Total Fundraising Expense$113,558
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$428,774$71,660$24,944$525,378
Current Officers, Directors, Trustees, and Key Employees$81,205$13,571$4,724$99,500
Fees for Services Other$1,967$16,762$44,332$63,061
Occupancy$46,976$10,539$2,710$60,225
Payroll Taxes$40,108$6,703$2,333$49,144
Other Employee Benefits$29,869$4,992$1,738$36,599
Information Technology$7,749$1,738$447$9,934
Travel$6,190$810$2,454$9,454
Insurance$3,298$4,789-$8,087
Office Expenses$3,304$741$191$4,236
Advertising$1,482-$1,946$3,428
Other Expenses$694$100$5,568$794
Depreciation Depletion$531$119$31$681
Total Functional Expenses$710,513$132,549$113,558$956,620

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$956,620
Total Expenses per Audited Statements$956,620
Total Expenses per Form 990$956,620
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Fundraiser$123,448---
Other Events$17,330---
Total Events$140,778---
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
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

Form 990 is prepared by an outside tax professional. The form is then reviewed by the Organization's management, a member of the Board of Directors, and the Executive Director. After a full review, the final version of the tax return is provided to all members of the Organization's voting body. A representative of management authorizes the final Form 990 which is then e-filed with the Internal Revenue Service.

Form 990, Part VI, Section B, Line 12C

Members of the Board of Directors review all potential conflicts of interest periodically. All personnel and board members are required to disclose potential conflicts and any related party affiliations. AdvoKids seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the Organization's policies and procedures.

Form 990, Part VI, Section B, Line 15A

Members of the Board of Directors review the compensation of all high-level personnel periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with IRS guidelines and the Organization's policies and procedures.

Form 990, Part VI, Section B, Line 15B

Compensation of other personnel and key employees is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files.

Form 990, Part VI, Section C, Line 18

Tax returns are available for download from several websites and by request from the organization's office in Corte Madera, California.

Form 990, Part VI, Section C, Line 19

All of the organization's governing documents, financial statements and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office.

Filing and Contact Details

Filer

Filer Name
Advokids
EIN
94-3157218
Phone
4159240587
Address
5643 Paradise Drive 12B, Corte Madera, CA 94925

Signing Officer

Name
Margaret Coyne JD
Title
Executive Director
Phone
4159240587
Signed
2024-10-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Margaret Coyne JD
Formed
1992
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
7
Employees
12
Volunteers
10

Preparer

Firm
Regalia & Associates CPAS
Address
103 Town and Country Drive Suite K, Danville, CA 94526
Preparer
Douglas W Regalia
Phone
9253140390
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

OTHER PROGRAM SERVICES 4: Other Program Activities (continued from Form 990 Page 2):Statewide Child Welfare Reform------------------------------ Advokids' telephone hotline and legal trainings throughout the state inform our impact litigation, legislative proposals, and policy work. The data that we gather and analyze from our constituents in California counties allows us to identify trends and systemic problems at the state and local levels and propose solutions and pro-active reform on behalf of all children in foster care.Appellate and Amicus Project---------------------------- Advokids' staff attorneys and pro bono attorneys provide assistance in preparing appellate briefs and amicus curiae (friend-of-the-court) briefs in selected cases where our legal staff has identified a question of law that is critical to protecting the health, safety or well-being of foster children in California. Appeals and amicus briefs provide important safeguards for children under the jurisdiction of the juvenile court and serve as powerful catalysts for systemic change.Project K.E.E.P.---------------- Advokids Project K.E.E.P. is a local community based program serving foster children in Marin County where our Northern California office is located. We hope it will serve as a model for community volunteers throughout California and inspire community awareness about our children in foster care.

Financial Statement Notes

Part X : FIN48 Footnote

Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, Advokids is required to report information regarding its exposure to various tax positions taken by Advokids and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that Advokids has adequately evaluated its current tax positions and has concluded that as of May 31, 2024, Advokids does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.Advokids has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. This exemption is subject to periodic review by the federal and state taxing authorities and management is confident that the organization continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. Advokids may periodically receive unrelated business income requiring the organization to file separate tax returns under federal and state statutes. Under such conditions, Advokids will calculate, accrue and remit the applicable taxes.

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IRS990/MissionDesc0Protecting and promoting the right of every foster child in California to safety, security, and a permanent home. Teaching others how to advocate for safety, security, and permanency for children in foster care.
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IRS990/OtherExpensesGrp/Desc3Dues and fees
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IRS990/OtherExpensesGrp/TotalAmt27115
IRS990/OtherExpensesGrp/TotalAmt3794
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IRS990/OtherSalariesAndWagesGrp/TotalAmt0525378
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IRS990/PartialLiquidationInd0false
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IRS990/PayrollTaxesGrp/FundraisingAmt02333
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06703
IRS990/PayrollTaxesGrp/ProgramServicesAmt040108
IRS990/PayrollTaxesGrp/TotalAmt049144
IRS990/PensionPlanContributionsGrp/TotalAmt00
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IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Margaret Coyne JD
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
IRS990/ProgramServiceRevenueGrp/Desc0Training fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt053910
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt053910
IRS990/ProgSrvcAccomActy2Grp/Desc0Child Welfare Law Information Hotline: Legal and social work consultations with individuals concerned about the welfare of a specific child in foster care; provision of information and assistance on how to get concerns about that child before the juvenile court; referrals to attorneys in some cases; legal consultations for child welfare attorneys. During the fiscal year, Advokids provided telephone consultations involving cases of abused or neglected children to concerned individuals, including foster parents, relative caregivers, casas, social workers, foster family agencies, foster children, therapists, and attorneys.
IRS990/ProgSrvcAccomActy3Grp/Desc0Website and Other ProgramsOur Website (www.advokids.org) provides educational and legal information on the foster care system, child development and infant mental health, and instruction on use of various tools available to individuals to bring information concerning a foster child to the attention of the juvenile court. The Advokids website receiveds in excess of 50,000 hits annually.Other Program Activities: In addition to our Hotline, Trainings, and Website activities, AdvoKids' programs also include: (continued on Schedule O)
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IRS990/PYOtherExpensesAmt0151403
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IRS990/PYProgramServiceRevenueAmt064781
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IRS990/PYSalariesCompEmpBnftPaidAmt0632184
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IRS990/ReconcilationRevenueExpnssAmt0-105548
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03680208
IRS990ScheduleA/TotalSupportAmt03691622
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, Advokids is required to report information regarding its exposure to various tax positions taken by Advokids and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that Advokids has adequately evaluated its current tax positions and has concluded that as of May 31, 2024, Advokids does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.Advokids has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. This exemption is subject to periodic review by the federal and state taxing authorities and management is confident that the organization continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. Advokids may periodically receive unrelated business income requiring the organization to file separate tax returns under federal and state statutes. Under such conditions, Advokids will calculate, accrue and remit the applicable taxes.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.83$0.16$5.67$8.40$7.55$0.84
2024Detailed filing. Detailed filing data is available for this year.$4.95$0.12$4.83$8.51$9.57$1.06
2023Detailed filing. Detailed filing data is available for this year.$6.04$0.16$5.88$8.28$7.84$0.44
2022Detailed filing. Detailed filing data is available for this year.$5.52$0.08$5.44$7.62$7.14$0.48
2021Detailed filing. Detailed filing data is available for this year.$5.11$0.16$4.96$9.29$6.75$2.54
2020Detailed filing. Detailed filing data is available for this year.$3.34$0.92$2.42$6.16$6.10$0.07
2019Detailed filing. Detailed filing data is available for this year.$2.42$0.07$2.35$6.06$5.64$0.42
2018Detailed filing. Detailed filing data is available for this year.$2.04$0.11$1.93$5.57$5.81$0.24
2017Detailed filing. Detailed filing data is available for this year.$2.21$0.03$2.18$5.36$4.85$0.51
2016Detailed filing. Detailed filing data is available for this year.$1.69$0.02$1.67$4.40$4.88$0.48
2015Detailed filing. Detailed filing data is available for this year.$2.18$0.03$2.14$3.54$3.46$0.07
2014Summary only. Only limited summary data is available for this year.$2.09$0.01$2.07$3.08$2.46$0.62
2013Summary only. Only limited summary data is available for this year.$1.45$0.00$1.45$2.18$2.00$0.17
2012Summary only. Only limited summary data is available for this year.$1.37$0.10$1.27$2.09$2.05$0.04