2023-07-27T14:40:50-05:00 2023-03-31 953001179 WINDES INC PO BOX 87 LONG BEACH CA 90801 990 2022-04-01 954358213 ALLIANCE FOR CHILDREN'S RIGHTS ALLI 2133686010 3333 WILSHIRE BLVD 550 LOS ANGELES CA 90010 JENNIFER BRAUN PRESIDENT & CEO 2133686010 2023-07-11 1 JENNIFER BRAUN 999009999 1 DONITA JOSEPH P00286656 5624351191 2023-07-11 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JENNIFER BRAUN 3333 WILSHIRE BLVD 550 LOS ANGELES CA 90010 11280016 0 X HTTPS://ALLIANCEFORCHILDRENSRIGHTS.ORG/ X 1992 CA THE ALLIANCE OFFERS FREE LEGAL SERVICES TO CHILDREN IMPACTED BY POVERTY & FOSTER CARE. 39 38 68 895 0 0 8192307 10408690 0 0 224324 311742 0 0 8416631 10720432 0 0 0 0 5686478 6253638 0 0 879967 1510479 2177853 7196957 8431491 1219674 2288941 19569267 21006086 742537 730120 18826730 20275966 X THE ALLIANCE HAS IMPROVED THE LIVES OF MORE THAN 165,000 YOUNG CLIENTS WITH STABILITY THROUGH ADOPTION AND LEGAL GUARDIANSHIP, AND WITH ACCESS TO HEALTHCARE, EDUCATION, AND OTHER CRITICAL SUPPORTS, SERVING OVER 5,400 CHILDREN AND YOUNG ADULTS THIS FISCAL YEAR. 0 0 1532758 SYSTEM-WIDE REFORMTHE ALLIANCE WORKS AT THE STATE AND LOCAL LEVELS TO DEVELOP AND IMPLEMENT POLICIES AND PRACTICES THAT IMPROVE THE LIVES AND WELL-BEING OF CHILDREN AND YOUNG ADULTS IN OUR CHILD WELFARE SYSTEMS. THROUGH ITS WORK WITH A HIGH VOLUME OF INDIVIDUAL CLIENTS, AS WELL AS THROUGH COLLABORATION WITH LEGAL SERVICES PROGRAMS AND SUPPORT CENTERS ACROSS THE STATE, THE ALLIANCE IS ABLE TO RECOGNIZE TRENDS, IDENTIFY SYSTEMIC ISSUES AND PURSUE REFORM THROUGH LITIGATION, LEGISLATIVE, OR ADMINISTRATIVE ADVOCACY IN ORDER TO IMPROVE OUTCOMES AND PROMOTE THE WELL-BEING OF CHILDREN AND FAMILIES. THE ALLIANCE ALSO CONDUCTS TRAINING AND SUPPORT FOR CHILD WELFARE, LEGAL, EDUCATIONAL, MEDICAL, AND SOCIAL SERVICE PROVIDERS ON THE NEEDS AND RIGHTS OF OUR COMMUNITIES' CHILDREN AND YOUNG ADULTS, AVAILABLE RESOURCES TO ASSIST THEM, AND BEST PRACTICES TO PROMOTE THEIR WELLBEING. 1262742 EDUCATIONMORE THAN HALF OF ALL CHILDREN IN FOSTER CARE HAVE LEARNING DISABILITIES OR DEVELOPMENTAL DELAYS. THIS, COMBINED WITH FREQUENT MOVES AND SCHOOL CHANGES, RESULTS IN A 50% SCHOOL DROP-OUT RATE. THE ALLIANCE LEVELS THE PLAYING FIELD FOR THESE CHILDREN BY ADVOCATING FOR THEM TO RECEIVE ASSESSMENTS, EDUCATION SERVICES, AND THERAPIES TAILORED TO MEET THEIR SPECIAL NEEDS. EVIDENCE SHOWS THAT REACHING CHILDREN AT A YOUNG AGE WILL IMPROVE THEIR HEALTHY DEVELOPMENT AND REDUCE THE NEED FOR SPECIAL EDUCATION AND MENTAL HEALTH SERVICES LATER. IN RESPONSE, THE ALLIANCE CREATED THE SALTZ FAMILY EARLY INTERVENTION CENTER WHICH INCREASES ACCESS TO TREATMENTS AND SERVICES FOR HUNDREDS OF CHILDREN AGES 0 - 5 EVERY YEAR. THE ALLIANCE ALSO WORKS TO KEEP YOUTH SUCCEEDING IN SCHOOL AND ON TRACK FOR HIGH SCHOOL GRADUATION, BY TRAINING EDUCATORS WHO WORK WITH STUDENTS RECOVERING FROM TRAUMA, AND BY ENSURING THEY ARE RECEIVING APPROPRIATE CREDITS, TUTORING, TRANSPORTATION, AND OTHER SERVICES TO SUPPORT THEIR EDUCATION, EVEN WHEN THEY MUST CHANGE SCHOOLS. 870058 OPPORTUNITY YOUTH COLLABORATIVETHE LOS ANGELES OPPORTUNITY YOUTH COLLABORATIVE (LA OYC), LED BY THE ALLIANCE, IS A COLLECTIVE EFFORT TO IMPROVE EDUCATION AND EMPLOYMENT OPPORTUNITIES FOR TRANSITION AGE FOSTER YOUTH FROM AGES 14 THROUGH 24. TOO OFTEN, EFFORTS TO SUPPORT YOUNG PEOPLE'S TRANSITION FROM FOSTER CARE TO INDEPENDENCE FALL SHORT, DUE TO SERVICE GAPS AND LACK OF COORDINATION AMONG PUBLIC AND PRIVATE ORGANIZATIONS. TO OVERCOME THOSE GAPS, THE LA OYC BRINGS TOGETHER PUBLIC AND PRIVATE AGENCIES, COMMUNITY-BASED ORGANIZATIONS, FOUNDATIONS, EDUCATIONAL INSTITUTIONS, AND EMPLOYERS TO ADDRESS THE BARRIERS THAT IMPEDE FOSTER YOUTH AND CREATE PATHWAYS FOR THEM TO ACHIEVE SUCCESS IN SCHOOL AND AT WORK. BY ALIGNING SERVICES, SHARING INFORMATION, IDENTIFYING BEST PRACTICES, INCORPORATING THE VOICES OF FOSTER YOUTH IN SOLUTIONS THAT AFFECT THEM, AND BUILDING THE CAPACITY OF AGENCIES WITH TRAINING AND SUPPORT, THE LA OYC IS BUILDING PARTNERSHIPS TO HELP FOSTER YOUTH SUCCEED IN THEIR EDUCATION AND CAREERS. 781699 TRANSITION-AGE YOUTH (TAY) SERVICESEVERY YEAR, HUNDREDS OF YOUNG PEOPLE "AGE OUT" OF THE FOSTER CARE SYSTEM IN LOS ANGELES WITHOUT A PERMANENT FAMILY, ADEQUATE ASSISTANCE, OR PREPARATION. THE ALLIANCE PROVIDES TARGETED SUPPORT TO THOSE YOUTH AGES 16 THROUGH 24, EMPOWERING THEM WITH LEGAL ADVOCACY, CONNECTION TO RESOURCES, SKILL BUILDING WORKSHOPS, AND MENTORING TO OVERCOME BARRIERS TO EMPLOYMENT, EDUCATION, HOUSING, AND HEALTHCARE. THE ALLIANCE ASSISTS YOUTH WHO HAVE EXPERIENCED IDENTITY THEFTS AND FINANCIAL FRAUDS, AND ADVOCATES FOR HIGH-NEEDS FOSTER YOUTH, INCLUDING EXPECTANT AND PARENTING YOUTH AND YOUTH WHO CROSS INTO THE DELINQUENCY SYSTEM. FOR YOUTH WITH DISABILITIES, THE ALLIANCE SECURES SSI BENEFITS TO PAY FOR HOUSING AND MEDICAL CARE TO HELP THEM AVOID HOMELESSNESS. TOGETHER WITH PRO BONO ATTORNEYS, COMMUNITY VOLUNTEERS AND MENTORS, THE ALLIANCE IS IMPROVING OUTCOMES FOR THESE YOUTH. 758780 PUBLIC BENEFITS AND SERVICESCAREGIVERS, PARTICULARLY RELATIVES, WHO STEP UP TO PROVIDE FOR CHILDREN IN FOSTER CARE OFTEN HAVE LIMITED RESOURCES AND CAN BECOME OVERWHELMED WITH THEIR NEW RESPONSIBILITIES, PUTTING THE CHILDREN'S ESSENTIAL STABILITY AT RISK. THE ALLIANCE OBTAINS APPROPRIATE FUNDING AND SERVICES FOR THESE CHILDREN SO THAT CAREGIVERS CAN PROVIDE THEM WITH BASIC NECESSITIES AND ACCESS CRITICAL SERVICES, SUCH AS SPECIALIZED MEDICAL EQUIPMENT AND THERAPIES, COUNSELING, CHILDCARE, EDUCATIONAL SERVICES, AND RESPITE CARE. SECURING THESE RESOURCES CAN OFTEN MEAN THE DIFFERENCE BETWEEN PERMANENT, SAFE HOMES AND STRUGGLING, UNSTABLE ONES. 573941 HEALTHCAREA CHILD'S ILLNESS CAN BE EMOTIONALLY AND FINANCIALLY DEVASTATING FOR ANY FAMILY AND, FOR FAMILIES ALREADY LIVING IN POVERTY, THE CHALLENGES ARE EVEN GREATER. THE ALLIANCE HELPS CHILDREN FACING MEDICAL ELIGIBILITY PROBLEMS, TREATMENT DENIALS AND INADEQUATE ACCESS TO PHYSICIANS, DENTISTS, AND MENTAL HEALTH SERVICES. THE ALLIANCE ALSO PROTECTS THE RIGHTS OF EXPECTING AND PARENTING TEENS IN FOSTER CARE TO HEALTHCARE, AND TO SEXUAL AND REPRODUCTIVE HEALTH EDUCATION, SO THAT THEY HAVE THE RESOURCES AND SUPPORT THEY NEED TO BE GOOD PARENTS AND BREAK THE INTER GENERATIONAL CYCLE OF CHILDREN BEING REMOVED FROM YOUNG PARENTS IN FOSTER CARE. 385716 ADOPTIONCHILDREN IN FOSTER CARE HAVE A TREMENDOUS NEED FOR A STABLE HOME. COMPLETING ADOPTIONS CREATES PERMANENT, NURTURING HOMES FOR THESE CHILDREN. WORKING WITH THE ADOPTIVE FAMILIES TO IDENTIFY THE CHILDREN'S LEGAL, HEALTH, EDUCATIONAL, AND FINANCIAL NEEDS, THE ALLIANCE ALSO OVERCOMES BARRIERS TO THESE CHILDREN RECEIVING THE THERAPIES AND BENEFITS THEY NEED. WITH THE HELP OF PRO BONO ATTORNEYS, THE ALLIANCE COMPLETES APPROXIMATELY ONE-THIRD OF ALL ADOPTIONS OUT OF FOSTER CARE IN LOS ANGELES COUNTY, AND ALSO OBTAINS THE SERVICES NECESSARY TO STABILIZE THE NEW FAMILIES. WITH ITS ADOPTION DAY PROGRAM AS A MODEL, THE ALLIANCE CO-CREATED NATIONAL ADOPTION DAY, WHICH NOW IS CELEBRATED IN EVERY STATE IN THE COUNTRY. 260540 GUARDIANSHIPADOPTION IS NOT THE ONLY MEANS THROUGH WHICH CHILDREN WHO CANNOT REMAIN WITH THEIR PARENTS FIND STABLE, LOVING CAREGIVERS. THE ALLIANCE ASSISTS RELATIVES AND FAMILY FRIENDS TO BECOME LEGAL GUARDIANS THROUGH THE PROBATE COURT, PROVIDING CHILDREN WITH THE STABILITY OF A FAMILY AND WITH GUARDIANS WHO ARE AUTHORIZED TO PROVIDE FOR THEIR MEDICAL CARE, EDUCATION, AND WELLBEING. THE ALLIANCE AND ITS PRO BONO ATTORNEYS HELP HUNDREDS OF LOW-INCOME CAREGIVERS BECOME LEGAL GUARDIANS AND GAIN ACCESS TO SERVICES AND SUPPORT EACH YEAR. 2760676 6426234 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 66 0 1 68 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 39 38 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X X DEBBIE COHEN 2133686010 3333 WILSHIRE BLVD 550 LOS ANGELES CA 90010 JENNIFER BRAUN PRESIDENT & CEO 37.50 X 260942 0 32300 KERRI SEIBLY CHIEF DEVELOPMENT OFFICER 37.50 X 213867 0 6855 DANILO GARCIA CHIEF FINANCIAL OFFICER 37.50 X 186442 0 13609 LARA HOLTZMAN VP, LEGAL & PROGRAM SERVICES 37.50 X 157692 0 17722 KRISTIN POWER VP, POLICY & ADVOCACY 37.50 X 152332 0 17431 CYNTHIA BILEY ADOPTION DIRECTOR 37.50 X 135204 0 19582 JILL ROWLAND EDUCATION DIRECTOR 37.50 X 135204 0 12456 SAM PANENO EDUCATION ASSISTANT DIRECTOR 37.50 X 123042 0 17081 DENA COOK CO-CHAIR 2.00 X X 0 0 0 ALAN J EPSTEIN ESQ CO-CHAIR 2.00 X X 0 0 0 PHILLIP H RUDOLPH ESQ SECRETARY 2.00 X X 0 0 0 TRENT COPELAND ESQ TREASURER 2.00 X X 0 0 0 MATTHEW D BABRICK DIRECTOR 1.00 X 0 0 0 KAREY BURKE DIRECTOR 1.00 X 0 0 0 MANUEL CACHAN DIRECTOR 1.00 X 0 0 0 JAMES P CLARK ESQ DIRECTOR 1.00 X 0 0 0 SCOTT A EDELMAN ESQ DIRECTOR 1.00 X 0 0 0 MICHELLE ESQUIVEL-HALL DIRECTOR 1.00 X 0 0 0 E MARTIN ESTRADA DIRECTOR UNTIL 01/2023 1.00 X 0 0 0 ALEX FIXMER DIRECTOR 1.00 X 0 0 0 SUSAN F FRIEDMAN DIRECTOR 1.00 X 0 0 0 ANDREW D GARELICK DIRECTOR 1.00 X 0 0 0 CLIFF GILBER-LURIE ESQ DIRECTOR 1.00 X 0 0 0 LESLIE GILBER-LURIE ESQ DIRECTOR 1.00 X 0 0 0 BARBARA GRUSHOW DIRECTOR 1.00 X 0 0 0 SIMONE JONES DIRECTOR 1.00 X 0 0 0 JO KAPLAN ESQ DIRECTOR 1.00 X 0 0 0 MITCHELL T KAPLAN DIRECTOR 1.00 X 0 0 0 MARC KORMAN DIRECTOR 1.00 X 0 0 0 KAREN MACK ESQ DIRECTOR 1.00 X 0 0 0 STEVEN A MARENBERG ESQ DIRECTOR 1.00 X 0 0 0 GARY NEWMAN DIRECTOR 1.00 X 0 0 0 CELESTE OWENS DIRECTOR 1.00 X 0 0 0 MARC PROVISSIERO DIRECTOR 1.00 X 0 0 0 MARY RITTI DIRECTOR 1.00 X 0 0 0 ALEX G ROMAIN DIRECTOR 1.00 X 0 0 0 RICK ROSEN DIRECTOR UNTIL 01/2023 1.00 X 0 0 0 BRUCE ROSENBLUM DIRECTOR 1.00 X 0 0 0 BRADLEY ROSS DIRECTOR 1.00 X 0 0 0 SUSAN SALTZ DIRECTOR 1.00 X 0 0 0 JOSE F SANCHEZ ESQ DIRECTOR 1.00 X 0 0 0 TONI M SCHULMAN DIRECTOR 1.00 X 0 0 0 JOHN SCHWAB DIRECTOR 1.00 X 0 0 0 KRIS SPAZAFUMO DIRECTOR 1.00 X 0 0 0 SILVIA VANNINI DIRECTOR 1.00 X 0 0 0 STEVEN VELKEI DIRECTOR 1.00 X 0 0 0 CHRIS B WALTHER ESQ DIRECTOR 1.00 X 0 0 0 ROBERT J WOOLWAY DIRECTOR 1.00 X 0 0 0 KELLY ZAJFEN DIRECTOR 1.00 X 0 0 0 1364725 0 137036 18 0 1 0 IT PROS MANAGEMENT 303 N GLENOAKS BLVD 200 BURBANK CA 91502 INFORMATION TECHNOLOGY 223534 SMI SOLUTIONS INC 40764 WESTCHESTER ROAD 590 TEMECULA CA 92591 BUILD WEBSITE 116200 2 X 1410112 383152 8615426 6407 10408690 308132 308132 300000 296390 3610 3610 3610 263194 1410112 263194 0 10720432 0 0 311742 752810 275698 223629 253483 4499758 3814263 416532 268963 144476 112963 17310 14203 468798 383476 45325 39997 387796 303211 46462 38123 6690 6690 25900 25900 47650 47650 348118 228130 41915 78073 129156 87196 27136 14824 372164 223011 72832 76321 393453 307064 47523 38866 82168 41369 28157 12642 68935 53769 8272 6894 58900 45940 7070 5890 YOUTH DEVELOPMENT SERVI 289137 278177 2493 8467 INTERN, VOLUNTEER, AND 103045 103045 PROFESSIONAL DUES, TRAI 102511 75846 13069 13596 TELEPHONE EXPENSE 92736 73126 11515 8095 57290 19950 35810 1530 8431491 6426234 1125290 879967 2777950 3383192 2604466 4269729 190584 182345 619828 282765 241091 337063 13755176 12833757 19569267 21006086 742537 730120 742537 730120 X 15021126 15155556 3805604 5120410 18826730 20275966 19569267 21006086 2288941 -839705 0 X 0 1 X 1 0 X 4505332 8246565 8133101 8192307 10408690 39485995 4505332 8246565 8133101 8192307 10408690 39485995 7681116 31804879 181493 197920 188806 224324 308132 1100675 5000 5000 40591670 0.78350 0.77320 X FORM 990, SCHEDULE A, PART II, LINE 5, EXCESS CONTRIBUTORS: IN THE CURRENT YEAR, IT WAS DETERMINED THAT CERTAIN CONTRIBUTORS REPORTED IN THE PREVIOUS 5 YEARS AS EXCESS CONTRIBUTORS ARE GOVERNMENT AGENCIES AND ARE EXEMPT FROM BEING CONSIDERED AN EXCESS CONTRIBUTOR. THE CONTRIBUTIONS FROM THOSE AGENCIES HAVE BEEN REMOVED FROM THE LINE 5 TOTAL IN THE CURRENT YEAR. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4000000 4000000 4000000 4000000 3250000 750000 4000000 3250000 3250000 3250000 3250000 1.00000 0 0 619828 282765 337063 337063 X 25210702 -839705 15377625 14537920 10672782 47650 47650 10720432 23761466 15377625 15377625 8383841 47650 47650 8431491 PART V, LINE 4: DURING FISCAL YEAR 2023, THERE WAS NO ALLOCATION OF UNRESTRICTED NET ASSETS TO THE ENDOWMENT FUND. THE BALANCE AS OF MARCH 31, 2023 REMAINED $4,000,000. PART X, LINE 2: FIN 48: THE ALLIANCE RECOGNIZES THE IMPACT OF TAX POSITIONS IN THE FINANCIAL STATEMENTS IF THAT POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. TO DATE, THE ALLIANCE HAS NOT RECORDED ANY UNCERTAIN TAX POSITIONS. THE ALLIANCE RECOGNIZES POTENTIAL ACCRUED INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS IN INCOME TAX EXPENSE. THE ALLIANCE IS SUBJECT TO POTENTIAL INCOME TAX AUDITS ON OPEN TAX YEARS BY ANY TAXING JURISDICTION IN WHICH IT OPERATES. THE STATUTE OF LIMITATIONS FOR FEDERAL PURPOSES IS THREE YEARS AND FOR CALIFORNIA IS FOUR YEARS. ANNUAL DINNER 1540969 1282658 258311 170179 88132 TENNIS FOR TOTS 132337 127454 4883 4883 1673306 1410112 263194 170179 93015 263194 0 X X X X 0 0 0 0 0 0 0 0 0 JENNIFER BRAUN PRESIDENT & CEO 258750 0 2192 0 0 0 0 0 32300 0 293242 0 0 0 KERRI SEIBLY CHIEF DEVELOPMENT OFFICER 211675 0 2192 0 0 0 0 0 6855 0 220722 0 0 0 DANILO GARCIA CHIEF FINANCIAL OFFICER 184250 0 2192 0 0 0 0 0 13609 0 200051 0 0 0 LARA HOLTZMAN VP, LEGAL & PROGRAM SERVICES 155500 0 2192 0 0 0 0 0 17722 0 175414 0 0 0 KRISTIN POWER VP, POLICY & ADVOCACY 150140 0 2192 0 0 0 0 0 17431 0 169763 0 0 0 CYNTHIA BILEY ADOPTION DIRECTOR 133012 0 2192 0 0 0 0 0 19582 0 154786 0 0 0 CLIFFORD GILBERT-LURIE CLIFFORD IS A BOARD MEMBER OF THE ORGANIZATION 82902 THE ORGANIZATION'S BANKING AND INVESTMENT MANAGEMENT IS DONE THROUGH CITY NATIONAL BANK (NOW OWNED BY RBC), WHERE CLIFFORD GILBERT-LURIE IS A MEMBER OF THE BOARD. 0 FORM 990, PART VI, SECTION A, LINE 2 DID ANY OFFICER, DIRECTOR, TRUSTEE, OR KEY EMPLOYEE HAVE A FAMILY OR BUSINESS RELATIONSHIP WITH ANOTHER? CLIFF AND LESLIE GILBERT-LURIE ARE HUSBAND AND WIFE. THEY BOTH SIT ON THE BOARD OF DIRECTORS FOR THE ALLIANCE FOR CHILDREN'S RIGHTS. FORM 990, PART VI, SECTION B, LINE 11B DESCRIBE THE PROCESS THE ORGANIZATION USES TO REVIEW FORM 990. THE AUDIT COMMITTEE MEETS WITH THE AUDITORS TO REVIEW AND DISCUSS A DRAFT OF THE FORM 990 AND APPROVES IT BEFORE PROVIDING IT TO THE EXECUITVE COMMITEE AND THE ENTIRE BOARD OF DIRECTORS FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C DESCRIBE HOW THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. THE CONFLICT OF INTEREST POLICY AND A QUESTIONNAIRE ARE CIRCULATED TO ALL BOARD MEMBERS AND REQUIRE A SIGNATURE ON THE QUESTIONNAIRE PAGE. THE POLICY IS ALSO CIRCULATED TO THE STAFF AND ANY SUBCONTRACTORS AND REQUIRES A SIGNATURE ON THE QUESTIONNAIRE PAGE. IF ANYONE RECORDS AN INTEREST, THE PRESIDENT & CEO IS NOTIFIED AND IT IS DISCLOSED TO THE EXECUTIVE COMMITTEE OF THE BOARD TO ADDRESS ANY POTENTIAL CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 DESCRIBE THE PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S CEO, EXECUTIVE DIRECTOR, OTHER OFFICERS, AND OTHER KEY EMPLOYEES. THE PROCESS OF DETERMINING THE COMPENSATION OF THE CHIEF EXECUTIVE OFFICER AND KEY EMPLOYEES INCLUDES A REVIEW, DISCUSSION AND APPROVAL BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS WHO DO NOT HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT, AND INDEPENDENT OF THE PERSON BEING COMPENSATED. THE EXECUTIVE COMMITTEE MAKES COMPENSATION DECISIONS BY LOOKING AT COMPARABILITY DATA, THE SKILLS AND EXPERTISE OF THE EXECUTIVES AND THE PERFORMANCE IN MEETING GOALS AND EXPECTATIONS, WITH CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. THE EXECUTIVE COMMITTEE'S RECOMMENDATIONS THEN ARE CONFIRMED BY VOTE OF THE BOARD OF DIRECTORS FORM 990, PART VI, SECTION C, LINE 19 DESCRIBE HOW THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. THE ALLIANCE FOR CHILDREN'S RIGHTS MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON ITS WEBSITE OR UPON REQUEST. FORM 990, PART VIII, LINE 1E: EMPLOYEE RETENTION CREDITS THE EMPLOYEE RETENTION CREDIT (ERC) WAS ENACTED IN MARCH 2020 BY THE CORONAVIRUS AID, RELIEF, AND ECONOMIC SECURITY ACT (CARES ACT) AND AMENDED IN DECEMBER 2020, BY THE TAXPAYER CERTAINTY AND DISASTER TAX RELIEF ACT (TCDTR ACT). THE ERC IS A REFUNDABLE TAX CREDIT AGAINST CERTAIN EMPLOYMENT TAXES EQUAL TO 50% OF THE QUALIFIED WAGES AN ELIGIBLE EMPLOYER PAID TO EMPLOYEES IN CALENDAR YEAR 2020 (BETWEEN MARCH 2020 AND BEFORE JANUARY 2021) AND 70% OF THE QUALIFIED WAGES IN CALENDAR YEAR 2021. DURING THE YEAR ENDED MARCH 31, 2023, THE ORGANIZATION RECOGNIZED AND RECEIVED $383,152 OF REFUNDABLE EMPLOYEE RETENTION CREDITS CLAIMED UNDER PROVISIONS OF THE CARES ACT AND TCDTR ACT IN THE ACCOMPANYING FINANCIAL STATEMENTS AS OF MARCH 31, 2023.