CHILDRENS FORUM INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
CHILDRENS FORUM INC (EIN 65-0165007)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-05-15
IRS object ID
202521359349308327
Schema version
2023v6.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-05-15T12:31:23-05:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN994625061PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CRI ADVISORS LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12633 CENTENNIAL BLVD STE 200AddressLine1Txt
CityTALLAHASSEECityNm
State AbbreviationFLStateAbbreviationCd
ZIP32308ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN650165007EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CHILDREN'S FORUM INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCHILBusinessNameControlTxt
Phone8506817002PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13425 BANNERMAN RD 501AddressLine1Txt
CityTALLAHASSEECityNm
State AbbreviationFLStateAbbreviationCd
ZIP32312ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonERIN SMELTZERPersonNm
Person TitleCEOPersonTitleTxt
Phone8506817002PhoneNum
Signature2025-05-14SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTHOMAS E MONTALBANOPreparerPersonNm
PTINP02060312PTIN
Phone8508788777PhoneNum
Preparation2025-05-14PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerERIN SMELTZERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line13425 BANNERMAN RD 501AddressLine1Txt
CityTALLAHASSEECityNm
State AbbreviationFLStateAbbreviationCd
ZIP32312ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$25,211,419GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.THECHILDRENSFORUM.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1989FormationYr
Legal Domicile StateFLLegalDomicileStateCd
Activity Or MissionPROVIDES LEADERSHIP AND ADVOCACY TO ACHIEVE HIGH-QUALITY, AFFORDABLE AND AVAILABLE EARLY CARE AND EDUCATION SERVICES FOR ALL CHILDREN.ActivityOrMissionDesc
Voting Members Governing Body11VotingMembersGoverningBodyCnt
Voting Members Independent11VotingMembersIndependentCnt
Total Employee104TotalEmployeeCnt
Total Volunteers11TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$17,900,315PYContributionsGrantsAmt
CY Contributions Grants$22,731,360CYContributionsGrantsAmt
PY Program Service Revenue$1,674,727PYProgramServiceRevenueAmt
CY Program Service Revenue$2,480,009CYProgramServiceRevenueAmt
PY Investment Income$46PYInvestmentIncomeAmt
CY Investment Income$50CYInvestmentIncomeAmt
PY Other Revenue$3,570PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$19,578,658PYTotalRevenueAmt
CY Total Revenue$25,211,419CYTotalRevenueAmt
PY Grants And Similar Paid$12,049,031PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$15,606,132CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$5,480,813PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$6,705,886CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,954,235PYOtherExpensesAmt
CY Other Expenses$2,874,139CYOtherExpensesAmt
PY Total Expenses$19,484,079PYTotalExpensesAmt
CY Total Expenses$25,186,157CYTotalExpensesAmt
PY Revenues Less Expenses$94,579PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$25,262CYRevenuesLessExpensesAmt
Total Assets BOY$4,684,899TotalAssetsBOYAmt
Total Assets EOY$7,135,635TotalAssetsEOYAmt
Total Liabilities BOY$1,343,720TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,769,194TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,341,179NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,366,441NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionPROVIDES LEADERSHIP AND ADVOCACY TO ACHIEVE HIGH-QUALITY, AFFORDABLE AND AVAILABLE EARLY CARE AND EDUCATION SERVICES FOR ALL CHILDREN.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$11,267,656ExpenseAmt
Grant$8,668,666GrantAmt
DescTHE TEACHER EDUCATION AND COMPENSATION HELPS (TEACH) EARLY CHILDHOOD SCHOLARSHIP PROGRAM: PROVIDES SCHOLARSHIPS FOR EARLY CARE EDUCATORS AND CENTER DIRECTORS TO WORK TOWARDS EARNING AN ASSOCIATE'S DEGREE OR CREDENTIALS IN EARLY CHILDHOOD EDUCATION. THE MAJORITY OF TUITION AND BOOK COSTS ARE PAID FOR AND MOST TEACH PARTICIPANTS RECEIVE A PER-SEMESTER STIPEND FOR TRAVEL OR FOR INTERNET ACCCESS AS WELL AS A BONUS FOR CAREGIVERS AND DIRECTORS WHO COMPLETE THEIR SCHOLARSHIP CONTRACT. THE TEACH PROGRAM WORKS WITH SEVERAL COLLEGES, UNIVERSITIES AND VOCATIONAL TECHNICAL SCHOOLS THROUGHOUT THE STATE AS WELL AS SEVERAL COMMUNITY BASED TRAINING INSTITUTIONS. UNDER MANAGEMENT OF THE FORUM, THE FLORIDA TEACH EARLY CHILDHOOD SCHOLARSHIP PROGRAM SERVES AS AN UMBRELLA FOR A VARIETY OF EDUCATIONAL SCHOLARSHIP OPPORTUNITIES FOR PEOPLE WORKING IN EARLY CARE AND EDUCATION PROGRAMS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$5,510,485ExpenseAmt
Grant$4,317,934GrantAmt
DescCHILD CARE INCENTIVE$ FLORIDA: THE PROGRAM IS DESIGNED TO INCREASE STABILITY AND IMPROVE CHILD CARE QUALITY BY REDUCING TURNOVER AND ENCOURAGING CONTINUED EDUCATION OF CHILD CARE PRACTITIONERS. THIS PROGRAM PROVIDES EDUCATION BASED SALARY SUPPLEMENTS FOR LOW TO MODERATE WAGE EARNERS WHO WORK WITH YOUNG CHILDREN AGES BIRTH TO FIVE.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$3,851,285ExpenseAmt
Grant$2,619,019GrantAmt
DescHELP ME GROW FAMILY SUPPORT: THIS PROGRAM IS DESIGNED TO HELP ALL CHILDREN THRIVE. THE PROGRAM PROVIDES A CARE COORDINATOR TO HELP ANSWER ANY QUESTIONS THAT PARTICIPANTS MAY HAVE ABOUT CHILD DEVELOPMENT, CUSTOMIZED SUPPORT AND CONNECTION TO COMMUNITY SERVICES, FREE DEVELOPMENT AND BEHAVIORAL SCREENINGS, AS WELL AS PARENTING TIPS AND DEVELOPMENTAL ACTIVITIES.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$4,102,218ExpenseAmt
Grant$513GrantAmt
Revenue$474,790RevenueAmt
DescIN ADDITION TO THE PROGRAMS LISTED ABOVE, THERE ARE FOUR OTHER PROGRAMS THAT CHILDREN'S FORUM OPERATES. SOME OF THESE PROGRAMS ARE FOR EDUCATIONAL AND TRAINING SERVICES.Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$4,102,218TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant$513TotalOtherProgSrvcGrantAmt
Total Other Prog Srvc Revenue$474,790TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses$24,731,644TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document3530IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee104EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members11GoverningBodyVotingMembersCnt
Independent Voting Member11IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Other WebsiteYes (X)OtherWebsiteInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LAUREN WOFFORDBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8504876300PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11650 SUMMIT LAKE DRIVE STE 210AddressLine1Txt
CityTALLAHASSEECityNm
State AbbreviationFLStateAbbreviationCd
ZIP32317ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
REBECCA KAPUSTA
DIRECTOR1.00Yes (X)$0$0$0
ALLISON DAVIS
TREASURER1.00Yes (X)$0$0$0Yes (X)
KYLE BALTUCH
DIRECTOR1.00Yes (X)$0$0$0
CHRISTOPHER CARD
DIRECTOR1.00Yes (X)$0$0$0
CLAUDIA DAVANT
DIRECTOR1.00Yes (X)$0$0$0
EDDIE GONZALEZ LOUMIET
DIRECTOR1.00Yes (X)$0$0$0
THEODORE GRANGER
DIRECTOR1.00Yes (X)$0$0$0
GEGE KREISCHER
DIRECTOR1.00Yes (X)$0$0$0
SHAWNA POINTVILLE
DIRECTOR1.00Yes (X)$0$0$0
DIANA RAGBEER MURRAY
DIRECTOR1.00Yes (X)$0$0$0
DR CHRISTIAN
WINTERBOTTOM1.00Yes (X)$0$0$0
ROBERT BUESING
CHAIR1.00$0$0$0Yes (X)
ERIN SMELTZER
PRESIDENT/CEO40.00$176,095$0$10,733Yes (X)
DENISE BISHOP
CHIEF OPERATIONS OFFICER40.00$97,709$0$5,706Yes (X)
MELISSA CLEMENTS
CHIEF RESEARCH OFFICER40.00$104,199$0$5,631Yes (X)
WILLIAM KIRCHHOFF
CHIEF TECHNOLOGY OFFICER40.00$95,843$0$6,710Yes (X)
LORI L STEGMEYER
CHIEF PROGRAM OFFICER40.00$97,036$0$5,910Yes (X)
LAUREN WOFFORD
CHIEF FINANCIAL OFFICER40.00$98,614$0$5,176Yes (X)
LILIANA GMURPHY
CHIEF EXECUTIVE OFFICER40.00$108,793$0$5,271Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$778,289TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$45,137TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K3IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$22,731,360GovernmentGrantsAmt
Total Contributions$22,731,360TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ASSESSMENTS900099$1,837,108$1,837,108
CONSULTING INCOME900099$268,750$268,750
CONVENTION900099$153,145$153,145
MEMBERSHIP FEES900099$123,790$123,790
WEBSITE CONSULTING SERVICES900099$82,250$82,250

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$14,966TotalRevenueColumnAmt
Exclusion$14,966ExclusionAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$2,480,009TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$50TotalRevenueColumnAmt
Exclusion$50ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$25,211,419TotalRevenueColumnAmt
Related Or Exempt Func Income$474,790RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$2,005,269ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$15,606,132TotalAmt
Program Services$15,606,132ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$946,245TotalAmt
Program Services$913,230ProgramServicesAmt
Management And General$33,015ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$4,673,325TotalAmt
Program Services$4,512,849ProgramServicesAmt
Management And General$160,476ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$141,156TotalAmt
Program Services$141,156ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$541,345TotalAmt
Program Services$516,692ProgramServicesAmt
Management And General$24,653ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$403,815TotalAmt
Program Services$403,815ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$2,770TotalAmt
Program Services$2,770ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$46,538TotalAmt
Program Services$37,582ProgramServicesAmt
Management And General$8,956ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,201,941TotalAmt
Program Services$1,166,451ProgramServicesAmt
Management And General$35,490ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$7,950TotalAmt
Program Services$7,950ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$348,768TotalAmt
Program Services$223,220ProgramServicesAmt
Management And General$125,548ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$100,002TotalAmt
Program Services$100,002ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$163,171TotalAmt
Program Services$154,398ProgramServicesAmt
Management And General$8,773ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$132,578TotalAmt
Program Services$94,131ProgramServicesAmt
Management And General$38,447ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$38,802TotalAmt
Program Services$38,802ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,076TotalAmt
Management And General$1,076ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$20,636TotalAmt
Program Services$19,939ProgramServicesAmt
Management And General$697ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
PUBLIC EDUCATION$520,191$512,241$7,950
DUES & SUBSCRIPTIONS$83,578$83,578
MISCELLANEOUS EXPENSES$80,291$80,291
PROFESSIONAL DEVELOPMEN$69,260$59,828$9,432

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$56,587TotalAmt
Program Services$56,587ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$25,186,157TotalAmt
Program Services$24,731,644ProgramServicesAmt
Management And General$454,513ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$87,593BOYAmt
EOY$107,644EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$435,438BOYAmt
EOY$697,718EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$3,884,316BOYAmt
EOY$4,724,368EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$263,183BOYAmt
EOY$224,528EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$61,122LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$19,176LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$14,369BOYAmt
EOY$41,946EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$1,339,431EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,684,899BOYAmt
EOY$7,135,635EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$916,638BOYAmt
EOY$1,993,940EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$29,665BOYAmt
EOY$51,665EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$397,417BOYAmt
EOY$1,723,589EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,343,720BOYAmt
EOY$3,769,194EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,329,531BOYAmt
EOY$3,354,793EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$11,648BOYAmt
EOY$11,648EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,341,179BOYAmt
EOY$3,366,441EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,684,899BOYAmt
EOY$7,135,635EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$25,262ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$15,282,543CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$14,775,957CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$15,139,562CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$17,900,315CurrentTaxYearMinus1YearAmt
Current Tax Year$22,731,360CurrentTaxYearAmt
Total$85,829,737TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$15,282,543CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$14,775,957CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$15,139,562CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$17,900,315CurrentTaxYearMinus1YearAmt
Current Tax Year$22,731,360CurrentTaxYearAmt
Total$85,829,737TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$85,829,737PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$138CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$131CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$173CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$46CurrentTaxYearMinus1YearAmt
Current Tax Year$50CurrentTaxYearAmt
Total$538TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$17,179CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,216CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$12,529CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,273CurrentTaxYearMinus1YearAmt
Current Tax Year$14,966CurrentTaxYearAmt
Total$50,163TotalAmt
FieldValueIRS element (for citing)
Total Support$85,880,438TotalSupportAmt
Gross Receipts Rltd Activities$5,782,488GrossReceiptsRltdActivitiesAmt
Public Support CY1700.99940PublicSupportCY170Pct
Public Support PY1700.99950PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$48,588OtherCostOrOtherBasisAmt
Depreciation$6,642DepreciationAmt
Book Value$41,946BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$12,534OtherCostOrOtherBasisAmt
Depreciation$12,534DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$41,946TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescOPERATING LEASE RIGHT-OF-USE ASSETSDesc
Book Value$1,339,431BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$1,339,431TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
AMOUNTS HELD ON BEHALF OF OTHERS$372,375
OPERATING LEASE LIABILITIES$1,351,214
FieldValueIRS element (for citing)
Total Liability$1,723,589TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$25,211,419TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$25,211,419RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$25,211,419TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$25,186,157TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$25,186,157ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$25,186,157TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE FORUM UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSOPROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF JUNE 30, 2024 AND 2023, THE FORUM HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (3 entries)

Grant TypeGrantTypeTxtRecipientRecipientCntCash GrantCashGrantAmt
TEACH SUB RECIPIENTS9730$8,668,666
INCENTIVE$ SUB RECIPIENTS8236$4,317,934
HELP ME GROW SUB RECIPIENTS154$2,617,966

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationFLORIDA'S OFFICE OF EARLY LEARNING MONITORS THE PROGRAMS AT LEAST ONCE A YEAR. THEY REVIEW RECORDS FOR COMPLETENESS.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonERIN SMELTZERPersonNm
TitlePRESIDENT/CEOTitleTxt
Base Compensation Filing Org$176,095BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$10,366DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$367NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$186,828TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 7ANEW BOARD MEMBERS ARE ELECTED BY UNANIMOUS VOTE BY THE CURRENT BOARD MEMBERS.
FORM 990, PART VI, SECTION B, LINE 11BFORM 990 IS DISTRIBUTED TO THE GOVERNING BODY VIA EMAIL FOR THEM TO REVIEW.
FORM 990, PART VI, SECTION B, LINE 12CEMPLOYEES AND DIRECTORS MUST SIGN AND DISCLOSE ANNUALLY ANY CONFLICTS OF INTEREST.
FORM 990, PART VI, SECTION B, LINE 15ATHE EXECUTIVE DIRECTORS' COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS. THE OFFICERS' COMPENSATION IS DETERMINED BY THE EXECUTIVE DIRECTOR.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC BY ANOTHER'S WEBSITE.
FORM 990, PART XI, LINE 2CTHERE HAVE BEEN NO CHANGES FROM THE PRIOR YEAR.

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