2024-04-29T13:22:56-05:00 2023-08-31 FORVIS LLP 8200 W Interstate 10 Suite 900 San Antonio TX 782303806 990 2022-09-01 461394166 COMPASS CONNECTIONS % CLAUDIA OLIVEIRA COMP 2106743010 PO BOX 791090 SAN ANTONIO TX 78279 CLAUDIA OLIVEIRA TREASURER 2108325000 2024-04-15 true CLAUDIA OLIVEIRA XXX-XX-XXXX Roberto Ulloa CPA P01953132 2103419400 2024-04-15 3 2022 2023-04-26 12:10:37Z SONYA THOMPSON 10103 WURZBACH ROAD SAN ANTONIO TX 78230 192341732 false X WWW.COMPASSCONNECTIONS.ORG X 2011 TX COMPASS CONNECTIONS IS A 501(C)(3) NON-PROFIT THAT WAS FORMED WITH A GOAL OF ENSURING PERMANENCY, SAFETY AND WELL-BEING FOR ALL CHILDREN AND FAMILIES SERVED. X 9 6 6 9 0 0 357520 192119747 0 0 0 65252 -5329 156733 352191 192341732 21644 10231 0 0 72216 134127415 0 0 0 74396 60205261 168256 194342907 183935 -2001175 332448 27593147 8621 28584481 323827 -991334 X COMPASS CONNECTIONS IS A 501(C)(3) NON-PROFIT THAT WAS FORMED WITH THE GOAL OF PROVIDING SERVICES THAT ENSURE THE SAFETY, WELL-BEING AND DIGNITY OF THOSE WE SERVE. COMPASS CONNECTIONS PROVIDES RESIDENTIAL, FOSTER CARE & ADOPTION AND COMMUNITY-BASED SERVICES. true true 124322862 7220 TO PROVIDE RESIDENTIAL SHELTERING TO CHILDREN IN OUT OF HOME PLACEMENT. PROVIDE CASE MANAGEMENT, CLINICAL, MEDICAL, RECREATIONAL AND RESIDENTIAL SERVICES WHILE WORKING TO SAFELY PLACE FAMILIES TOGETHER. TOTAL SERVED 5,961. 51435233 3011 Post Release facilitates a continuum of care and provides support for children transitioning into their new communities. Children released from the care and custody of the Office of Refugee and Resettlement into the community need physical and emotional safety; access to services and support that meet their individual needs and allow them to cultivate and preserve family and community relationships; and protection from abuse, abandonment, neglect, and other harm. TOTAL SERVED 12,554. 175758095 true true false true false false false false false false true false false true true false true true false false false false false false false false false false true true false false false false false false false false false false false true false true true true false false true 1 0 true 6 true false false false false false false false false false false false false X 9 6 true false true false false true false true true false false true true true true true true false false false DC FL GA IL IN LA ME MD MA NY NC OH OR PA TN UT X CLAUDIA OLIVEIRA 2109051000 PO BOX 791090 SAN ANTONIO TX 78279 X KEVIN C DINNIN CHAIRMAN OF THE BOARD 10.0 50.0 X X 0 1147795 63310 CLAUDIA OLIVEIRA TREASURER 10.0 50.0 X X 0 414916 53950 SONYA THOMPSON EXECUTIVE DIRECTOR 60.0 60.0 X 0 329224 30149 GEORGE COWDEN VICE CHAIRMAN / SECRETARY 10.0 30.0 X X 0 146784 0 DR MARTHA MORSE DIRECTOR 1.0 0.0 X 0 0 0 DR DAVID SPROUSE DIRECTOR 1.0 9.0 X 0 0 0 HONORABLE JANET LITTLEJOHN DIRECTOR 1.0 9.0 X 0 0 0 KAREN SIMMONS DIRECTOR 1.0 9.0 X 0 0 0 MATT ORWIG DIRECTOR 1.0 9.0 X 0 0 0 SCOTT SHARMAN DIRECTOR 1.0 9.0 X 0 0 0 0 2038719 147409 0 false true false 0 1355797 190763803 147 192119747 0 65252 65252 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 MISCELLANEOUS REVENUE 900099 156733 156733 156733 192341732 221985 0 10231 10231 0 0 0 0 106157945 105301326 856619 4506386 4480296 26090 14402941 14362527 40414 9060143 8993149 66994 0 61801 34544 27257 0 15375 15375 0 0 4282929 3489559 793370 0 3584980 3574949 10031 0 0 11571116 11503425 67691 12053981 12011227 42754 0 298952 291742 7210 0 0 540587 535040 5547 324872 322243 2629 INDIRECT OVERHEAD ALLOCATION 16534857 16534857 EQUIPMENT MAINTENANCE 5247636 5187793 59843 FOOD EXPENSE 3878912 3878912 MISCELLANEOUS EXPENSES 1806297 1778166 28131 2966 2966 194342907 175758095 18584812 0 39680 8268770 0 0 0 0 0 12583572 0 0 0 0 0 0 0 0 0 1434339 2472396 539865 0 1932531 0 0 0 0 0 0 0 0 292768 3373935 332448 27593147 8621 18817265 0 0 0 5882 0 0 0 0 0 0 0 0 0 0 0 9761334 8621 28584481 X 284147 -991334 39680 0 323827 -991334 332448 27593147 X -2001175 686014 X false true X true true true X 37915 157527 52251 357520 192119747 192724960 0 0 37915 157527 52251 357520 192119747 192724960 0 192724960 700 12 65252 65964 0 0 0 2130 0 156733 158863 192949787 20 0.99884 0.56270 X 0.00000 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false true 15375 false false 15375 false SCHEDULE C, PART II-B, LINE 1G Direct contact with legislators, staff, government officials, or legislative bodies: Compass Connections retained government relations services with Brownstein Hyatt Farber Schreck LLP to support engagement with federal agencies and members of Congress. The group's work is focused chiefly on maintaining situational awareness of operations within the U.S. Department of Health and Human Services, as well as facilitating introductions to lawmakers with whom Compass Connections' health and human service and technical subject matter expertise can been tapped into in order to support good policy making. 194665 34701 159964 2019370 481644 1537726 258361 23520 234841 1932531 DUE FROM RELATED PARTIES 0 DEPOSITS 1636191 RIGHT OF USE ASSETS - LEASES 1737744 3373935 0 INTERCOMPANY LOAN PAYABLE 7500000 OPERATING LEASE LIABILITIES 1794430 DUE TO RELATED PARTY 466904 9761334 192341732 192341732 192341732 194342907 194342907 194342907 Schedule D, Part X, Line 2 ASC 740 FOOTNOTE: MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. true INDIVIDUAL ASSISTANCE 7 10231 SCHEDULE I, PART I, LINE 2 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS: COMPASS CONNECTIONS PROVIDES CASH ASSISTANCE TO FAMILIES IN NEED BASED ON THEIR INDIVIDUAL FACTS AND CIRCUMSTANCES. THE FUNDS PROVIDED ALLOW THESE FAMILIES TO COVER ANY NOMINAL SPENDING NEEDS DURING THEIR TRAVELS. false false false false false false false false false CLAUDIA OLIVEIRA TREASURER 0 278327 0 125000 0 11589 0 30992 0 22958 0 468866 KEVIN C DINNIN CHAIRMAN OF THE BOARD 0 454434 0 689000 0 4361 0 47974 0 15336 0 1211105 SONYA THOMPSON EXECUTIVE DIRECTOR 0 210544 0 116667 0 2013 0 14813 0 15336 0 359373 Fixed Assets 2023-08-31 284147 BOOK COST 741260710 BCFS HEALTH AND HUMAN SERVICES PO BOX 460608 SAN ANTONIO TX 78246 501(C)(3) false false false false FORM 990, PART III, LINE 2 UNDERTAKING OF PROGRAM SERVICES NOT LISTED IN PRIOR YEAR 990: COMPASS CONNECTIONS PROVIDES CRITICAL SERVICES TO MEET THE NEEDS OF VULNERABLE FAMILIES THROUGH FOSTER CARE AND ADOPTION SERVICES, RESIDENTIAL SERVICES, AND FAMILY SUPPORT SERVICES. FORM 990, PART III, LINE 3 SIGNIFICANT PROGRAM SERVICES: THE 501(C)(3) WAS REPURPOSED WITH THE INTENT TO LINK MORE CHILDREN AND FAMILIES TO SUPPORT SERVICES NATIONALLY. THESE SERVICES INCLUDE RESIDENTIAL SERVICES, FOSTER AND ADOPTION SERVICES, AND FAMILY SUPPORT SERVICES. FORM 990, PART VI, SECTION A, LINE 2 BUSINESS RELATIONSHIPS: PER THE IRS INSTRUCTIONS, CERTAIN BUSINESS RELATIONSHIPS BETWEEN THE ORGANIZATION'S CURRENT OFFICERS, DIRECTORS, TRUSTEES, OR KEY EMPLOYEES, AS REPORTED IN PART VII, SECTION A, MUST BE DISCLOSED. BECAUSE OF THE INTERRELATED NATURE OF THE FILING ORGANIZATION WITH ITS RELATED ENTITIES (AS DISCLOSED ON SCHEDULE R), ALL OF THE OFFICERS AND DIRECTORS WITH OVERLAPPING RESPONSIBILITIES HAVE BUSINESS RELATIONSHIPS WITH EACH OTHER. FORM 990, PART VI, SECTION A, LINE 4 SIGNIFICANT CHANGES TO GOVERNING DOCUMENTS: IN 2022, THE ORGANIZATION FILED A RESTATED CERTIFICATE OF FORMATION AND ADOPTED NEW BYLAWS. THE CHANGES REFLECT: A NEW OFFICE ADDRESS, NEW BOARD COMPOSITION, AND ESTABLISHED THE EXECUTIVE DIRECTOR AS THE CHIEF OPERATING OFFICER AND A REPRESENTATIVE OF THE COMPANY. THE CHANGES ALSO REFLECT THAT COMPASS CONNECTIONS' CONTROLLING COMPANY'S NAME WAS CHANGED FROM BCFS TO FIRSTDAY FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7A POWER TO APPOINT MEMBERS OF THE GOVERNING BODY: THE BOARD OF TRUSTEES OF FIRSTDAY FOUNDATION, AS THE PARENT COMPANY OF THE ORGANIZATION, HAS THE POWER TO ELECT MEMBERS OF THE ORGANIZATION'S GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B PROCESS TO REVIEW FORM 990: THE TREASURER REVIEWS THE 990 BY COMPARING THE PRIOR RETURN WITH THE CURRENT RETURN. IN ADDITION, ALL FINANCIAL DATA ON THE 990 IS RECONCILED TO THE FINANCIAL STATEMENTS. AFTER REVIEW IS MADE BY THE TREASURER, THE TREASURER WILL THEN REVIEW THE RETURN WITH THE PRESIDENT BEFORE CONSIDERING FINALIZING THE RETURN. THE FORM 990 IS PROVIDED TO THE BOARD MEMBERS VIA ITS INTERNAL INTRANET PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C MONITORING COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY: ALL MEMBERS OF THE GOVERNING BOARD AND OFFICERS ARE COVERED WITH THE CONFLICT OF INTEREST AND COMPLIANCE POLICY AND REQUIREMENTS. ALL MEMBERS OF THE GOVERNING BOARD AND OFFICERS MUST COMPLETE A CONFLICT-OF-INTEREST DISCLOSURE ON AN ANNUAL BASIS. IF A CONFLICT OF INTEREST SHOULD ARISE, THE PERSON ASSOCIATED WITH THE CONFLICT IS EXCLUDED FROM DISCUSSION, DEBATE AND DECISION MAKING ON THE MATTER. THIS SHALL INCLUDE THE PERSON WITH THE CONFLICT BEING EXCLUDED FROM A MEETING WHERE ANY MATTER ASSOCIATED WITH THE CONFLICT IS DISCUSSED. FORM 990, PART VI, SECTION B, LINE 15A DETERMINING COMPENSATION FOR THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL: THE EXECUTIVE DIRECTOR'S COMPENSATION, PAID BY A RELATED ORGANIZATION, IS REVIEWED ON AN ANNUAL BASIS UTILIZING NATIONAL AND REGIONAL SALARY SURVEY DATA FOR EQUIVALENT POSITIONS WITH SIMILAR NONPROFIT ORGANIZATIONS. THE MARKET ANALYSIS IS EXAMINED BY THE CHIEF OPERATING OFFICER OF THE PARENT ORGANIZATION AND ANY COMPENSATION MODIFICATION IS RECOMMENDED AND DISCUSSED WITH THE CHAIRMAN OF THE BOARD OF DIRECTORS. WITH THE CONCURRENCE OF THE BOARD CHAIRMAN, THE COMPENSATION IS INCLUDED IN THE ANNUAL OPERATING BUDGET WHICH IS CONTEMPLATED AND ACTED ON BY THE ENTIRE BOARD OF DIRECTORS. APPROVED COMPENSATION ADJUSTMENTS ARE RECORDED IN THE PERSONNEL RECORD OF THE EXECUTIVE DIRECTOR ALONG WITH THE RATIONALE FOR ANY COMPENSATION MODIFICATION. FORM 990, PART VI, SECTION B, LINE 15B DETERMINING COMPENSATION FOR OTHER OFFICERS OR KEY EMPLOYEES: OTHER OFFICER COMPENSATION, PAID BY A RELATED ORGANIZATION, IS REVIEWED ON AN ANNUAL BASIS UTILIZING NATIONAL AND REGIONAL SALARY SURVEY DATA FOR EQUIVALENT POSITIONS WITH SIMILAR NONPROFIT ORGANIZATIONS. THE MARKET ANALYSIS IS EXAMINED BY THE CHIEF OPERATING OFFICER OF THE PARENT ORGANIZATION AND ANY COMPENSATION MODIFICATION IS RECOMMENDED AND DISCUSSED WITH THE CHAIRMAN OF THE BOARD OF DIRECTORS. WITH THE CONCURRENCE OF THE BOARD CHAIRMAN, THE COMPENSATION IS INCLUDED IN THE ANNUAL OPERATING BUDGET WHICH IS CONTEMPLATED AND ACTED ON BY THE ENTIRE BOARD OF DIRECTORS. APPROVED COMPENSATION ADJUSTMENTS ARE RECORDED IN THE PERSONNEL RECORD OF THE EXECUTIVE DIRECTOR ALONG WITH THE RATIONALE FOR ANY COMPENSATION MODIFICATION. FORM 990, PART VI, SECTION C, LINE 19 AVAILABILITY OF DOCUMENTS: THE 990, FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY WILL BE PROVIDED UPON REQUEST TO THE PUBLIC BY CONTACTING THE FIRSTDAY FOUNDATION CORPORATE OFFICE. FORM 990, PART VII GEORGE COWDEN COMPENSATION: GEORGE COWDEN, VICE-CHAIR/SECRETARY, RECEIVES COMPENSATION FROM A RELATED ORGANIZATION FOR LEGAL SERVICES PROVIDED TO THE ORGANIZATION. NO PART OF HIS COMPENSATION WAS PROVIDED FOR HIS SERVICE AS A BOARD MEMBER. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS: NET TRANSFER TO RELATED PARTY $686,014 FIRSTDAY FOUNDATION 1056 BEXAR CROSSING SAN ANTONIO TX 78232 742874382 ADMIN FOR NFP TX 501(C)(3) 12 TYPE II N/A false BCFS HEALTH AND HUMAN SERVICES PO BOX 460608 san antonio TX 78246 741260710 HUMAN SVCS TX 501(C)(3) 7 FIRSTDAY true SILVER CLIFF RANCH PO BOX 461447 SAN ANTONIO TX 78246 562573060 HUMAN SVCS TX 501(C)(3) 10 FIRSTDAY true BRECKENRIDGE VILLAGE PO BOX 461685 san antonio TX 78246 742833616 ADULT CARE SV TX 501(C)(3) 7 FIRSTDAY true CHILDREN'S EMERGENCY RELIEF INTL po box 460047 SAN ANTONIO TX 78246 742933669 CHILD BASE SV TX 501(C)(3) 7 FIRSTDAY true NATIONAL EMERGENCY MANAGEMENT & RESPONSE PO BOX 790487 SAN ANTONIO TX 78279 742603561 HUMAN SVCS TX 501(C)(3) 12 TYPE II FIRSTDAY true COMPASS UNITED PO BOX 791090 san antonio TX 78279 621867350 CHILD BASE SV TX 501(C)(3) 12 type II FIRSTDAY true INNOVATIVE NETWORK OF KNOWLEDGE PO BOX 461366 SAN ANTONIO TX 78246 455251954 EDUC SVCS TX 501(C)(3) 7 FIRSTDAY true EMERGENCY MANAGEMENT AND RESPONSE PO BOX 790487 SAN ANTONIO TX 78279 883550714 HUMAN SVCS TX 501(C)(3) 7 FIRSTDAY true false true true false true false false false false false true false false false true true true true true BCFS HEALTH AND HUMAN SERVICES S 773035 BOOK VALUE BCFS HEALTH AND HUMAN SERVICES R 284147 BOOK VALUE EMERGENCY MANAGEMENT AND RESPONSE P 280680 STAFF HOURS