Liabilities / Assets
47th percentile
Higher debt load relative to assets than 47% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
47th percentile
Higher debt load relative to assets than 47% of similar nonprofits.
Liabilities / Revenue
45th percentile
Higher debt load relative to revenue than 45% of similar nonprofits.
Net Margin
46th percentile
Higher net margin than 46% of similar nonprofits.
Top Officer Pay
94th percentile
Higher top officer pay than 94% of similar nonprofits.
Top officer pay equals 6.7% of source-year revenue.
Asset Growth
44th percentile
Faster asset growth than 44% of similar nonprofits.
Revenue Growth
45th percentile
Faster revenue growth than 45% of similar nonprofits.
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
To provide foster care for developmental disabled children through a foster caresystem
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $8,599 | $77,889 | $86,488 |
| Other Land Buildings | $3,603 | $18,766 | $22,369 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Audrey Hughes | Executive Director | FT | $273,291 | $273,291 |
| Elena Stiharu | Family Support COO | FT | $112,850 | $112,850 |
| Mindy D Jones | supervisor social | FT | $102,720 | $102,720 |
| Name | Title |
|---|---|
| Dawn Marie Presley | President |
| Jill Katell | Director |
| Nicole Moser | Director |
| Rhonda Berkowitz-Borquez | Director |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Mountain Light Inc | Behavior Analyst | 2060-D E Avenida de los Arboles 275, Thousand Oaks, CA 91362 | $245,922 |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Officers, Directors, Trustees, and Key Employees | $155,036 | $155,036 | → $0 |
| Receivables from Disqualified Persons | - | $0 | - |
| Liability | Amount |
|---|---|
| Accrued Vacation | $52,272 |
| Accrued Pension Liability | $12,003 |
“No review was or will be conducted.”
“The financial statements and tax returns are available upon request and the taxreturn is available on the guidestar website.”
“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.”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 168836 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 185046 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 297203 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 383520 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE FOSTER CARE FOR DEVELOPMENTAL DISABLED CHILDREN THROUGH A FOSTER CARESYSTEM |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1988 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 17897 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 19885 |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Davette Davila |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8183666682 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 17134 DEVONSHIRE STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | NORTHRIDGE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 91325 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 3423228 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 3470966 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 86633 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 186658 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 273291 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 245922 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 2060-D E Avenida de los Arboles 275 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | Thousand Oaks |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 91362 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | Mountain Light Inc |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | Behavior Analyst |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 1903491 |
| IRS990/CYInvestmentIncomeAmt | 0 | 266 |
| IRS990/CYOtherExpensesAmt | 0 | 674272 |
| IRS990/CYOtherRevenueAmt | 0 | 673 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 4101894 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 96739 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1428331 |
| IRS990/CYTotalExpensesAmt | 0 | 4006094 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 4102833 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 1631 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 14683 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 16314 |
| IRS990/Desc | 0 | SUPPORT 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/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 10 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 3722420 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 3130 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 28170 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 31300 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 462 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 4158 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 4620 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282FiledCnt | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Audrey Hughes |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Elena Stiharu |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Mindy D Jones |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Dawn Marie Presley |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Jill Katell |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Rhonda Berkowitz-Borquez |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Nicole Moser |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 273291 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 112850 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 102720 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Executive Dir. |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Family Support Coo |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | supervisor social |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Director |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1984 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 1903491 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 1903491 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | true |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 4102833 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 3 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 12840 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 115556 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 128396 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 18 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 162 |
| IRS990/InterestGrp/TotalAmt | 0 | 180 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 266 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 266 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 96655 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 28516 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 12202 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 108857 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | true |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | false |
| IRS990/MinutesOfGoverningBodyInd | 0 | false |
| IRS990/MissionDesc | 0 | TO PROVIDE FOSTER CARE FOR DEVELOPMENTAL DISABLED CHILDREN THROUGH A FOSTER CARESYSTEM |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 4475078 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 4571817 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 4475078 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 4571817 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 6145 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 55309 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 61454 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 2427 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 21847 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 24274 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 37695 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 231552 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 269247 |
| IRS990/OtherExpensesGrp/Desc | 0 | CONSULTING |
| IRS990/OtherExpensesGrp/Desc | 1 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/Desc | 2 | staff training |
| IRS990/OtherExpensesGrp/Desc | 3 | MILEAGE REIMBURSTMENT |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 3063 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 1649 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 1540 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 320897 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 27565 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 14846 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 13865 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 320897 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 30628 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 16495 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 15405 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 61165 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 64275 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | other income |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 673 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 673 |
| IRS990/OtherRevenueTotalAmt | 0 | 673 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 113446 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 696882 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 810328 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 10565 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 64900 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 75465 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 137158 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 135211 |
| IRS990/PrincipalOfficerNm | 0 | Audrey Hughes |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Fees & Contracts Gov Agencies |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4101894 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 4101894 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 1801080 |
| IRS990/PYInvestmentIncomeAmt | 0 | 44364 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 555827 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 3896476 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 243205 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1340728 |
| IRS990/PYTotalExpensesAmt | 0 | 3697635 |
| IRS990/PYTotalRevenueAmt | 0 | 3940840 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt | 0 | 155036 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 155036 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 96739 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 663938 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 664203 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 4101894 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 3896476 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 4041518 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 3894069 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 3597907 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 19531864 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 266 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 44364 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 383 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 405 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 331 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 45749 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 266 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 44364 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 383 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 405 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 331 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 45749 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00230 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00240 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99770 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99760 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 19531864 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 4101894 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 3896476 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 4041518 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 3894069 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 3597907 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 19531864 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 4102160 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 3940840 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 4041901 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 3894474 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 3598238 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 19577613 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 8599 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 77889 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 86488 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 3603 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 18766 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 22369 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 12003 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 52272 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ACCRUED PENSION LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | ACCRUED VACATION |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X : FIN48 Footnote |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 12202 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 64275 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | false |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 0 | 1903491 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | foster care parent payment |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 0 | 29 |
| IRS990ScheduleI/Total501c3OrgCnt | 0 | 0 |
| IRS990ScheduleI/TotalOtherOrgCnt | 0 | 0 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | false |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | false |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | false |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 273291 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | Audrey Hughes |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | Executive Dir. |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 273291 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | false |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 0 | 155036 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 0 | settleme |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 0 | 265544 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 0 | JOHN HUGHES |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 0 | Ex. DIR |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 0 | true |
| IRS990ScheduleL/TotalBalanceDueAmt | 0 | 155036 |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | No review was or will be conducted. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE FINANCIAL STATEMENTS AND TAX RETURNS ARE AVAILABLE UPON REQUEST AND THE TAXRETURN IS AVAILABLE ON THE GUIDESTAR WEBSITE. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section C, Line 19 |
| IRS990/SchoolOperatingInd | 0 | false |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.