Civic Intelligence

Free to Be Programs Inc

990 • Fiscal year 2023 • EIN 95-3921893

Apr 01, 2022 to Mar 31, 2023 • Filed on Jan 16, 2024

17134 Devonshire Street 103Northridge, CA 91325

(818) 366-6682

Siviq Scores

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

Liabilities / Assets

47th percentile

0.05x

Higher debt load relative to assets than 47% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

45th percentile

0.06x

Higher debt load relative to revenue than 45% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

46th percentile

2.4%

Higher net margin than 46% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

94th percentile

$273,291

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 6.7% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

44th percentile

2.5%

Faster asset growth than 44% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

45th percentile

4.1%

Faster revenue growth than 45% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Flat

$4,821,138

Flat from 2023

Net Assets

Flat

$4,571,817

Flat from 2023

Liabilities

Flat

$249,321

Flat from 2023

Revenue

Flat

$4,102,833

Flat from 2023

Expenses

Flat

$4,006,094

Flat from 2023

Net Income

Flat

$96,739

Flat from 2023

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $1,411,455Liabilities 2011: $170,638Net Assets 2011: $1,240,8172011Assets 2012: $1,611,723Liabilities 2012: $173,410Net Assets 2012: $1,438,3132012Assets 2013: $1,998,308Liabilities 2013: $149,401Net Assets 2013: $1,848,9072013Assets 2014: $2,081,288Liabilities 2014: $190,942Net Assets 2014: $1,890,3462014Assets 2015: $2,491,563Liabilities 2015: $183,620Net Assets 2015: $2,307,9432015Assets 2016: $3,089,246Liabilities 2016: $183,776Net Assets 2016: $2,905,4702016Assets 2017: $3,308,958Liabilities 2017: $173,530Net Assets 2017: $3,135,4282017Assets 2018: $3,538,782Liabilities 2018: $196,976Net Assets 2018: $3,341,8062018Assets 2019: $3,792,759Liabilities 2019: $195,866Net Assets 2019: $3,596,8932019Assets 2020: $3,994,554Liabilities 2020: $220,992Net Assets 2020: $3,773,5622020Assets 2021: $4,456,856Liabilities 2021: $224,983Net Assets 2021: $4,231,8732021Assets 2022: $4,705,079Liabilities 2022: $230,001Net Assets 2022: $4,475,0782022Assets 2023: $4,821,138Liabilities 2023: $249,321Net Assets 2023: $4,571,8172023Assets 2023: $4,821,138Liabilities 2023: $249,321Net Assets 2023: $4,571,8172023Assets 2025: $6,621,787Liabilities 2025: $361,983Net Assets 2025: $6,259,8042025

Highlighted filing

2023

Assets$4,821,138
Liabilities$249,321
Net Assets$4,571,817

Operations Trend

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

$6.0M$4.0M$2.0M$0Revenue 2011: $2,995,744Expenses 2011: $2,925,359Net Income 2011: $70,3852011Revenue 2012: $3,170,418Expenses 2012: $2,972,922Net Income 2012: $197,4962012Revenue 2013: $3,192,436Expenses 2013: $2,983,145Net Income 2013: $209,2912013Revenue 2014: $3,055,624Expenses 2014: $3,014,185Net Income 2014: $41,4392014Revenue 2015: $3,368,466Expenses 2015: $2,950,869Net Income 2015: $417,5972015Revenue 2016: $3,711,821Expenses 2016: $3,114,294Net Income 2016: $597,5272016Revenue 2017: $3,182,619Expenses 2017: $2,952,661Net Income 2017: $229,9582017Revenue 2018: $3,407,480Expenses 2018: $3,201,102Net Income 2018: $206,3782018Revenue 2019: $3,601,812Expenses 2019: $3,346,725Net Income 2019: $255,0872019Revenue 2020: $3,897,874Expenses 2020: $3,721,205Net Income 2020: $176,6692020Revenue 2021: $4,044,161Expenses 2021: $3,585,850Net Income 2021: $458,3112021Revenue 2022: $3,940,840Expenses 2022: $3,697,635Net Income 2022: $243,2052022Revenue 2023: $4,102,833Expenses 2023: $4,006,094Net Income 2023: $96,7392023Revenue 2023: $4,102,833Expenses 2023: $4,006,094Net Income 2023: $96,7392023Revenue 2025: $5,106,702Expenses 2025: $4,507,910Net Income 2025: $598,7922025

Highlighted filing

2023

Revenue$4,102,833
Expenses$4,006,094
Net Income$96,739
Jump To
Filing Snapshot
Filing Period
Apr 1, 2022 to Mar 31, 2023
Signed
Jan 16, 2024
Return Version
2022v5.0
Gross Receipts
$4,102,833
Mission and Program Overview

Mission

To provide foster care for developmental disabled children through a foster caresystem

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$3,423,228$3,470,966▲ $47,738
Savings and Temporary Cash Investments$663,938$664,203▲ $265
Accounts Receivable$297,203$383,520▲ $86,317
Receivables From Officers Etc$155,036$155,036→ $0
Prepaid Expenses and Deferred Charges$137,158$135,211▼ $1,947
Land, Buildings, and Equipment, Net$28,516$12,202▼ $16,314
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$4,705,079$4,821,138▲ $116,059
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$168,836$185,046▲ $16,210
Other Liabilities$61,165$64,275▲ $3,110
Total Liabilities$230,001$249,321▲ $19,320
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,475,078$4,571,817▲ $96,739
Total Net Assets Fund Balance$4,475,078$4,571,817▲ $96,739
Total Liabilities and Net Assets / Fund Balance$4,705,079$4,821,138▲ $116,059

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,599$77,889$86,488
Other Land Buildings$3,603$18,766$22,369
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Audrey HughesExecutive DirectorFT$273,291$273,291
Elena StiharuFamily Support COOFT$112,850$112,850
Mindy D Jonessupervisor socialFT$102,720$102,720

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Mountain Light IncBehavior Analyst2060-D E Avenida de los Arboles 275, Thousand Oaks, CA 91362$245,922
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,101,894
Investment Income
$266
Other Revenue
$673
Change in Net Assets
$96,739
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,903,491
Salaries, Compensation, and Employee Benefits$1,428,331
Other Expenses$674,272
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$1,903,491--$1,903,491
Other Salaries and Wages$696,882$113,446-$810,328
Current Officers, Directors, Trustees, and Key Employees$186,658$86,633-$273,291
Other Employee Benefits$231,552$37,695-$269,247
Insurance$115,556$12,840-$128,396
Payroll Taxes$64,900$10,565-$75,465
Occupancy$55,309$6,145-$61,454
Fees for Services Accounting$28,170$3,130-$31,300
Office Expenses$21,847$2,427-$24,274
All Other Expenses$17,897$1,988-$19,885
Depreciation Depletion$14,683$1,631-$16,314
Other Expenses$13,865$1,540-$15,405
Fees for Services Legal$4,158$462-$4,620
Travel$3,982$442-$4,424
Interest$162$18-$180
Total Functional Expenses$3,722,420$283,674$0$4,006,094
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$155,036$155,036→ $0
Receivables from Disqualified Persons-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Vacation$52,272
Accrued Pension Liability$12,003
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

The financial statements and tax returns are available upon request and the taxreturn is available on the guidestar website.

Filing and Contact Details

Filer

Filer Name
Free to Be Programs Inc
EIN
95-3921893
Phone
8183666682
Address
17134 DEVONSHIRE STREET 103, NORTHRIDGE, CA 91325

Signing Officer

Name
Audrey Hughes
Title
Executive Director
Signed
2024-01-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Audrey Hughes
Formed
1984
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
4
Employees
10

Preparer

Firm
Hagop J Markarian Corporation
Address
16000 VENTURA BLVD SUITE 1000, ENCINO, CA 91436
Preparer
Hagop J Markarian Ea
Phone
8187891584
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

Free to be Programs is exempt from taxation under Internal Revenue Code Section 501(c)(3) and California Revenue and Taxation Code Section 23701d. Generally accepted accounting principles provide accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken by Free to be Programs in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. Free to be Programs's returns are subject to examination by federal and state taxing authorities, generally for three and four years, respectively, after they are filed.

Raw XML AppendixShowing 400 of 483 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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0168836
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0185046
IRS990/AccountsReceivableGrp/BOYAmt0297203
IRS990/AccountsReceivableGrp/EOYAmt0383520
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE FOSTER CARE FOR DEVELOPMENTAL DISABLED CHILDREN THROUGH A FOSTER CARESYSTEM
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt01988
IRS990/AllOtherExpensesGrp/ProgramServicesAmt017897
IRS990/AllOtherExpensesGrp/TotalAmt019885
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Davette Davila
IRS990/BooksInCareOfDetail/PhoneNum08183666682
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt017134 DEVONSHIRE STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0NORTHRIDGE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd091325
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt03423228
IRS990/CashNonInterestBearingGrp/EOYAmt03470966
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt086633
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0186658
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0273291
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt0245922
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt02060-D E Avenida de los Arboles 275
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0Thousand Oaks
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd091362
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0Mountain Light Inc
IRS990/ContractorCompensationGrp/ServicesDesc0Behavior Analyst
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt01903491
IRS990/CYInvestmentIncomeAmt0266
IRS990/CYOtherExpensesAmt0674272
IRS990/CYOtherRevenueAmt0673
IRS990/CYProgramServiceRevenueAmt04101894
IRS990/CYRevenuesLessExpensesAmt096739
IRS990/CYSalariesCompEmpBnftPaidAmt01428331
IRS990/CYTotalExpensesAmt04006094
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt04102833
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt01631
IRS990/DepreciationDepletionGrp/ProgramServicesAmt014683
IRS990/DepreciationDepletionGrp/TotalAmt016314
IRS990/Desc0SUPPORT SYSTEM FOR 70 OUTSIDE HOMES FOR DEVELOPMENTALLY DISABLED CHILDREN WEHIRE SOCIAL WORKERS AND BEHAVORIAL SPECIALISTS TO WITH THE CHILDREN AND MAKE SURE THAT FOSTER PARENTS ARE GIVING THEM THE PROPER CARE AND LOVE SHOULD HAVE. WE INTERVIEW AND TRAIN ALL PROSPECTIVE FOESTER PARENTS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt010
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt03722420
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt03130
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt028170
IRS990/FeesForServicesAccountingGrp/TotalAmt031300
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt0462
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt04158
IRS990/FeesForServicesLegalGrp/TotalAmt04620
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt34.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0Audrey Hughes
IRS990/Form990PartVIISectionAGrp/PersonNm1Elena Stiharu
IRS990/Form990PartVIISectionAGrp/PersonNm2Mindy D Jones
IRS990/Form990PartVIISectionAGrp/PersonNm3Dawn Marie Presley
IRS990/Form990PartVIISectionAGrp/PersonNm4Jill Katell
IRS990/Form990PartVIISectionAGrp/PersonNm5Rhonda Berkowitz-Borquez
IRS990/Form990PartVIISectionAGrp/PersonNm6Nicole Moser
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0273291
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1112850
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2102720
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Dir.
IRS990/Form990PartVIISectionAGrp/TitleTxt1Family Support Coo
IRS990/Form990PartVIISectionAGrp/TitleTxt2supervisor social
IRS990/Form990PartVIISectionAGrp/TitleTxt3President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01984
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt01903491
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt01903491
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0true
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt04102833
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt03
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt012840
IRS990/InsuranceGrp/ProgramServicesAmt0115556
IRS990/InsuranceGrp/TotalAmt0128396
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt018
IRS990/InterestGrp/ProgramServicesAmt0162
IRS990/InterestGrp/TotalAmt0180
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt0266
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0266
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt096655
IRS990/LandBldgEquipBasisNetGrp/BOYAmt028516
IRS990/LandBldgEquipBasisNetGrp/EOYAmt012202
IRS990/LandBldgEquipCostOrOtherBssAmt0108857
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0true
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MissionDesc0TO PROVIDE FOSTER CARE FOR DEVELOPMENTAL DISABLED CHILDREN THROUGH A FOSTER CARESYSTEM
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt04475078
IRS990/NetAssetsOrFundBalancesEOYAmt04571817
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt04475078
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt04571817
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt06145
IRS990/OccupancyGrp/ProgramServicesAmt055309
IRS990/OccupancyGrp/TotalAmt061454
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02427
IRS990/OfficeExpensesGrp/ProgramServicesAmt021847
IRS990/OfficeExpensesGrp/TotalAmt024274
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt037695
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0231552
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0269247
IRS990/OtherExpensesGrp/Desc0CONSULTING
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc2staff training
IRS990/OtherExpensesGrp/Desc3MILEAGE REIMBURSTMENT
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03063
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11649
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21540
IRS990/OtherExpensesGrp/ProgramServicesAmt0320897
IRS990/OtherExpensesGrp/ProgramServicesAmt127565
IRS990/OtherExpensesGrp/ProgramServicesAmt214846
IRS990/OtherExpensesGrp/ProgramServicesAmt313865
IRS990/OtherExpensesGrp/TotalAmt0320897
IRS990/OtherExpensesGrp/TotalAmt130628
IRS990/OtherExpensesGrp/TotalAmt216495
IRS990/OtherExpensesGrp/TotalAmt315405
IRS990/OtherLiabilitiesGrp/BOYAmt061165
IRS990/OtherLiabilitiesGrp/EOYAmt064275
IRS990/OtherRevenueMiscGrp/Desc0other income
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0673
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0673
IRS990/OtherRevenueTotalAmt0673
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0113446
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0696882
IRS990/OtherSalariesAndWagesGrp/TotalAmt0810328
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010565
IRS990/PayrollTaxesGrp/ProgramServicesAmt064900
IRS990/PayrollTaxesGrp/TotalAmt075465
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0137158
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0135211
IRS990/PrincipalOfficerNm0Audrey Hughes
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Fees & Contracts Gov Agencies
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04101894
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04101894
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt01801080
IRS990/PYInvestmentIncomeAmt044364
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0555827
IRS990/PYProgramServiceRevenueAmt03896476
IRS990/PYRevenuesLessExpensesAmt0243205
IRS990/PYSalariesCompEmpBnftPaidAmt01340728
IRS990/PYTotalExpensesAmt03697635
IRS990/PYTotalRevenueAmt03940840
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt0155036
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt0155036
IRS990/ReconcilationRevenueExpnssAmt096739
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0663938
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0664203
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt04101894
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt03896476
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt04041518
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt03894069
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt03597907
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt019531864
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0266
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt044364
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0383
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0405
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0331
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt045749
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0266
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt044364
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0383
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0405
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0331
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt045749
IRS990ScheduleA/InvestmentIncomeCYPct00.00230
IRS990ScheduleA/InvestmentIncomePYPct00.00240
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99770
IRS990ScheduleA/PublicSupportPY509Pct00.99760
IRS990ScheduleA/PublicSupportTotal509Amt019531864
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt04101894
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt03896476
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt04041518
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt03894069
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt03597907
IRS990ScheduleA/Total509Grp/TotalAmt019531864
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt04102160
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt03940840
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt04041901
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt03894474
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt03598238
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt019577613
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt08599
IRS990ScheduleD/EquipmentGrp/DepreciationAmt077889
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt086488
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03603
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt018766
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt022369
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt012003
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt152272
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED VACATION
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Free to be Programs is exempt from taxation under Internal Revenue Code Section 501(c)(3) and California Revenue and Taxation Code Section 23701d. Generally accepted accounting principles provide accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken by Free to be Programs in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. Free to be Programs's returns are subject to examination by federal and state taxing authorities, generally for three and four years, respectively, after they are filed.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt012202
IRS990ScheduleD/TotalLiabilityAmt064275
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt01903491
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0foster care parent payment
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt029
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0273291
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Audrey Hughes
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Executive Dir.
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0273291
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0155036
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0settleme
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0265544
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0JOHN HUGHES
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Ex. DIR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt0155036
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FINANCIAL STATEMENTS AND TAX RETURNS ARE AVAILABLE UPON REQUEST AND THE TAXRETURN IS AVAILABLE ON THE GUIDESTAR WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.62$0.36$6.26$5.11$4.51$0.60
2023Detailed filing. Detailed filing data is available for this year.$4.82$0.25$4.57$4.10$4.01$0.10
2023Summary only. Only limited summary data is available for this year.$4.82$0.25$4.57$4.10$4.01$0.10
2022Summary only. Only limited summary data is available for this year.$4.71$0.23$4.48$3.94$3.70$0.24
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.46$0.22$4.23$4.04$3.59$0.46
2020Summary only. Only limited summary data is available for this year.$3.99$0.22$3.77$3.90$3.72$0.18
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.79$0.20$3.60$3.60$3.35$0.26
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.54$0.20$3.34$3.41$3.20$0.21
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.31$0.17$3.14$3.18$2.95$0.23
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.09$0.18$2.91$3.71$3.11$0.60
2015Detailed filing. Detailed filing data is available for this year.$2.49$0.18$2.31$3.37$2.95$0.42
2014Summary only. Only limited summary data is available for this year.$2.08$0.19$1.89$3.06$3.01$0.04
2013Summary only. Only limited summary data is available for this year.$2.00$0.15$1.85$3.19$2.98$0.21
2012Summary only. Only limited summary data is available for this year.$1.61$0.17$1.44$3.17$2.97$0.20
2011Summary only. Only limited summary data is available for this year.$1.41$0.17$1.24$3.00$2.93$0.07