Civic Intelligence

Free to Be Programs Inc

990 • Fiscal year 2024 • EIN 95-3921893

Apr 01, 2023 to Mar 31, 2024 • Filed on Jan 31, 2025

Organization Profilewww.ftbp.org

View Organization Page

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

38th percentile

0.06x

Higher debt load relative to assets than 38% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

33rd percentile

0.07x

Higher debt load relative to revenue than 33% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

69th percentile

16%

Higher net margin than 69% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

89th percentile

$316,336

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 6.3% of source-year revenue.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

83rd percentile

25%

Faster asset growth than 83% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

69th percentile

22%

Faster revenue growth than 69% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets38th percentile

Assets

Up

$6,021,398

Up $1,200,260 (+25%) from 2023

Net Assets

Up

$5,661,012

Up $1,089,195 (+24%) from 2023

Liabilities

Up

$360,386

Up $111,065 (+45%) from 2023

Revenue And Expenses
Liabilities / Revenue33rd percentileNet Margin69th percentile

Revenue

Up

$5,006,829

Up $903,996 (+22%) from 2023

Expenses

Up

$4,228,218

Up $222,124 (+5.5%) from 2023

Net Income

Up

$778,611

Up $681,872 (+705%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth83rd percentile

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 2024: $6,021,398Liabilities 2024: $360,386Net Assets 2024: $5,661,0122024Assets 2025: $6,621,787Liabilities 2025: $361,983Net Assets 2025: $6,259,8042025

Highlighted filing

2024

Assets$6,021,398
Liabilities$360,386
Net Assets$5,661,012
Open 2024 Filing

Operations Trend

Revenue Growth69th percentile

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 2024: $5,006,829Expenses 2024: $4,228,218Net Income 2024: $778,6112024Revenue 2025: $5,106,702Expenses 2025: $4,507,910Net Income 2025: $598,7922025

Highlighted filing

2024

Revenue$5,006,829
Expenses$4,228,218
Net Income$778,611
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2023 to Mar 31, 2024
Signed
Jan 31, 2025
Return Version
2023v6.0
Gross Receipts
$5,006,829
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$3,470,966$3,285,595▼ $185,371
Land, Buildings, and Equipment, Net$12,202$1,190,338▲ $1,178,136
Savings and Temporary Cash Investments$664,203$633,432▼ $30,771
Accounts Receivable$383,520$470,821▲ $87,301
Prepaid Expenses and Deferred Charges$135,211$174,581▲ $39,370
Receivables From Officers Etc$155,036$159,497▲ $4,461
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$4,821,138$6,021,398▲ $1,200,260
Other Assets Total-$107,134-
Liabilities
Accounts Payable and Accrued Expenses$185,046$182,259▼ $2,787
Other Liabilities$64,275$178,127▲ $113,852
Total Liabilities$249,321$360,386▲ $111,065
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,571,817$5,661,012▲ $1,089,195
Total Net Assets Fund Balance$4,571,817$5,661,012▲ $1,089,195
Total Liabilities and Net Assets / Fund Balance$4,821,138$6,021,398▲ $1,200,260

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$821,393$23,068$844,461
Land$314,100-$314,100
Equipment$318$86,170$86,488
Other Land Buildings$54,527$19,590$74,117
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Audrey HughesExecutive DirectorFT$316,336$316,336
Mindy D JonesFamily Support COOFT$118,906$118,906
Davette DavilaBusiness ManagerFT$108,436$108,436
Sharon L Schapiro-WeinbergHr/compliance SupFT$108,007$108,007

Board Members and Trustees

NameTitle
Dawn Marie PresleyPresident
Jill KatellDirector
Nicole MoserDirector
Rhonda Berkowitz-BorquezDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
Mountain Light IncBehavior Analyst2060-D E Avenida de los Arboles 275, Thousand Oaks, CA 91362$283,199
Revenue and Support

Revenue Composition

Contributions and Grants
$4,974,467
Program Service Revenue
$0
Investment Income
$31,896
Other Revenue
$466
Change in Net Assets
$778,611

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,006,829
Total Revenue per Audited Statements
$5,006,829
Total Revenue per Form 990
$5,006,829
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$2,053,574
Salaries, Compensation, and Employee Benefits$1,423,088
Other Expenses$751,556
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$2,053,574--$2,053,574
Other Salaries and Wages$659,192$107,310-$766,502
Current Officers, Directors, Trustees, and Key Employees$272,049$44,287-$316,336
Other Employee Benefits$194,496$31,662-$226,158
Insurance$132,224$14,692-$146,916
Payroll Taxes$63,676$10,366-$74,042
Occupancy$55,014$6,113-$61,127
Pension Plan Contributions$34,443$5,607-$40,050
Fees for Services Other$30,863$3,429-$34,292
Depreciation Depletion$28,956$3,217-$32,173
Office Expenses$25,285$2,810-$28,095
Other Expenses$15,213$1,690-$16,903
All Other Expenses$7,321$813-$8,134
Total Functional Expenses$3,986,509$241,709$0$4,228,218

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,228,218
Total Expenses per Audited Statements$4,228,218
Total Expenses per Form 990$4,228,218
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$159,497▲ $4,461
Receivables from Disqualified Persons-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
lease liability - operating leases$110,341
Accrued Vacation$59,546
Accrued Pension Liability$8,240
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
2025-01-31
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
12

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.”

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IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt04571817
IRS990/NetAssetsOrFundBalancesEOYAmt05661012
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt04571817
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IRS990/OccupancyGrp/ProgramServicesAmt055014
IRS990/OccupancyGrp/TotalAmt061127
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02810
IRS990/OfficeExpensesGrp/ProgramServicesAmt025285
IRS990/OfficeExpensesGrp/TotalAmt028095
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt0107134
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt031662
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0194496
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0226158
IRS990/OtherExpensesGrp/Desc0CONSULTING
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc2MILEAGE REIMBURSTMENT
IRS990/OtherExpensesGrp/Desc3Telephone
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt07861
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11852
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21690
IRS990/OtherExpensesGrp/ProgramServicesAmt0326774
IRS990/OtherExpensesGrp/ProgramServicesAmt170765
IRS990/OtherExpensesGrp/ProgramServicesAmt216664
IRS990/OtherExpensesGrp/ProgramServicesAmt315213
IRS990/OtherExpensesGrp/TotalAmt0326774
IRS990/OtherExpensesGrp/TotalAmt178626
IRS990/OtherExpensesGrp/TotalAmt218516
IRS990/OtherExpensesGrp/TotalAmt316903
IRS990/OtherLiabilitiesGrp/BOYAmt064275
IRS990/OtherLiabilitiesGrp/EOYAmt0178127
IRS990/OtherRevenueMiscGrp/Desc0other income
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IRS990/OtherRevenueTotalAmt0466
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0107310
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0659192
IRS990/OtherSalariesAndWagesGrp/TotalAmt0766502
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010366
IRS990/PayrollTaxesGrp/ProgramServicesAmt063676
IRS990/PayrollTaxesGrp/TotalAmt074042
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt05607
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt034443
IRS990/PensionPlanContributionsGrp/TotalAmt040050
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0135211
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0174581
IRS990/PrincipalOfficerNm0Audrey Hughes
IRS990/PriorPeriodAdjustmentsAmt0310584
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt01903491
IRS990/PYInvestmentIncomeAmt0266
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0674272
IRS990/PYOtherRevenueAmt0673
IRS990/PYProgramServiceRevenueAmt04101894
IRS990/PYRevenuesLessExpensesAmt096739
IRS990/PYSalariesCompEmpBnftPaidAmt01428331
IRS990/PYTotalExpensesAmt04006094
IRS990/PYTotalRevenueAmt04102833
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt0155036
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt0159497
IRS990/ReconcilationRevenueExpnssAmt0778611
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0664203
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0633432
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt04974467
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt04101894
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt03896476
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt04041518
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt03894069
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt020908424
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt031896
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0266
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt044364
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0383
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0405
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt077314
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt031896
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0266
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt044364
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0383
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0405
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt077314
IRS990ScheduleA/InvestmentIncomeCYPct00.00370
IRS990ScheduleA/InvestmentIncomePYPct00.00230
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99630
IRS990ScheduleA/PublicSupportPY509Pct00.99770
IRS990ScheduleA/PublicSupportTotal509Amt020908424
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt04974467
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt04101894
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt03896476
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt04041518
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt03894069
IRS990ScheduleA/Total509Grp/TotalAmt020908424
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt05006363
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt04102160
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt03940840
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt04041901
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt03894474
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt020985738
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0821393
IRS990ScheduleD/BuildingsGrp/DepreciationAmt023068
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0844461
IRS990ScheduleD/EquipmentGrp/BookValueAmt0318
IRS990ScheduleD/EquipmentGrp/DepreciationAmt086170
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt086488
IRS990ScheduleD/ExpensesSubtotalAmt04228218
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0314100
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0314100
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt054527
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt019590
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt074117
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08240
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt159546
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2110341
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED VACATION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2lease liability - operating leases
IRS990ScheduleD/RevenueSubtotalAmt05006829
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/TotalBookValueLandBuildingsAmt01190338
IRS990ScheduleD/TotalExpensesPerForm990Amt04228218
IRS990ScheduleD/TotalLiabilityAmt0178127
IRS990ScheduleD/TotalRevenuePerForm990Amt05006829
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05006829
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04228218
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt02053574
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0foster care parent payment
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt028
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0316336
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Audrey Hughes

Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,021,398
Liabilities
$360,386
Net assets
$5,661,012
Revenue
$5,006,829
Expenses
$4,228,218
Net income
$778,611
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
2024Detailed filing. Detailed filing data is available for this year.$6.02$0.36$5.66$5.01$4.23$0.78
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