2025-05-14T11:16:51-07:00 2024-12-31 990 2024-01-01 474182790 CHILDREN LIKE LONI ORGANIZATION CHIL 2818951500 7171 Highway 6 N STE 220-J Houston TX 77095 Leslie Dedrick Treasurer 2105484833 2025-05-07 1 2024 2025-03-06 01:10:19Z Khiva Mackey 5911 Rye Creek Katy TX 77449 1060501 0 X Likeloni.org X 2015 TX Improve the lives of Children with Intellectual Disabilities, address hunger, and provide resources to individuals and families in need. 4 3 1 120 0 0 979369 1060513 102562 -15 0 3 0 0 1081931 1060501 0 0 9512 7695 86624 315 6198 1074915 96136 1082925 985795 -22424 12281 14128 1266 496 11015 13632 TO IMPROVE THE LIVES OF CHILDREN WITH INTELLECTUAL DISABILITIES AND THOSE WHO FACE CHALLENGES. WE HELP IN CHARACTER DEVELOPMENT, IMPROVING INTERACTION SKILLS, ADDRESSING HUNGER, AND PROVIDING RESOURCES TO INDIVIDUALS AND FAMILIES IN HOUSTON'S MOST VULNERABLE AREAS. 0 0 1011117 0 20930 Our food pantry provided emergency groceries to families in need throughout the year. We distributed over 500,000 pounds of food through in-kind donations from partners such as the Houston Food Bank and Wharton County Foods. The program supported an average of 250 households per month. 64387 0 33088 Nourish & Thrive provided weekly after-school mentoring and enrichment for students in underserved communities. Services included tutoring, emotional wellness support, meals, and creative development. We supported 35 students weekly across two community locations. Staff and volunteers led activities focused on youth empowerment and education. 0 0 0 1075504 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 4 3 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 TX X Khiva Mackey 2818951500 7171 N Highway 6 Suite 220-J Houston TX 77095 X Khiva Mackey Executive Director / CEO/ Founder 40 0 X 6491 0 0 Madison Bogan Secretary 0.50 0 X 0 0 0 Lionella Castillo President 0.50 0 X 0 0 0 Leslie Dedrick Treasurer 1 0 X 0 0 0 6491 0 0 0 0 0 0 0 X 0 0 0 0 0 1060513 979369 1060513 Program refund of Fee Reversal 900099 -15 -15 0 0 0 0 0 0 -15 3 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1060501 -12 0 0 X 0 0 0 0 0 0 6491 6491 0 0 1204 1204 0 0 0 0 0 0 0 0 0 0 1457 1457 0 0 0 0 0 0 315 315 120 120 0 100 100 0 0 1424 1424 0 0 1635 1635 0 754 754 0 0 0 0 6300 6300 125 125 0 0 0 0 0 0 0 0 Food Pantry Operations 29982 29982 0 0 After School Program N&T Operations 12176 12176 0 0 Special Event - N&T 5883 0 0 5883 Supplies (CLL + N&T) 5626 5626 0 0 1009333 1008110 1223 0 1082925 1075504 1223 6198 X 5415 10080 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4048 0 6866 4048 0 0 0 0 0 0 0 0 0 12281 14128 0 0 0 0 0 0 0 0 0 0 0 0 1266 496 0 0 0 1266 496 X 3520 4678 7495 8954 11015 13632 12281 14128 X -22424 0 0 0 0 25041 X 0 0 0 X 29481 35500 49482 409870 1081931 1606264 29481 35500 49482 409870 1081931 1606264 1606264 3 3 0 1606267 1.00000 0.99 X Schedule A, Part II, Line 9 In-kind contributions were included in total public support. The organization qualifies under 509(a)(1) and 170(b)(1)(A)(vi), with 100% of support from contributions. A -$15 program refund was removed to prevent rounding error in Line 14. Schedule A, Part II, Line 14 A -$15 program service refund was excluded from the public support calculation to prevent rounding errors and ensure the support percentage remained within allowable IRS limits. The organization's support remains 100% from public contributions. Schedule A, Part III, Line 12 Line 12 consists of a $500 volunteer grant received through a corporate matching program and $2.78 of interest income earned on the organization's bank account. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 0 0 0 4048 0 0 4048 0 0 0 0 4048 Schedule D, Part VI, Line 1d The organization owns one program-use vehicle with an original cost of $4,048. Depreciation will begin in a future year. For 2024, the full asset cost is reflected in Line 10c and included in total assets on Line 16. X 546100 Estimated FMV from donor X 100 433269 Estimated FMV from donor 0 0 0 0 Schedule M, Part I The organization received $979,368.80 in total noncash donations in 2024. Of that amount, $546,100 was clothing and household goods received for the Nourish & Thrive after-school program's special events, and $433,269 consisted of donated food used in the food pantry. Values were based on donor documentation or estimated fair market value using retail comparisons and standard nonprofit food pricing sources. Donations were used entirely for exempt purposes. Form 990, Part VI, Section A, Line 4 During the 2024 tax year, the organization revised its bylaws to clarify the voting rights and roles of board directors, reinforce board oversight processes, and confirm the authority of the Executive Director. In addition, the board formally adopted key governance policies, including a Conflict of Interest Policy, Whistleblower Protection Policy, Document Retention and Destruction Policy, Executive Compensation Policy, and a policy for Board Review of Form 990. These updates were made to strengthen transparency, accountability, and alignment with IRS governance best practices. Form 990, Part VI, Section B, Line 11b The Form 990 was prepared by the organization's treasurer in consultation with the executive director. A draft was provided to the board prior to submission for review and comment. Form 990, Part VI, Section B, Line 12c The organization requires each board member and key employee to complete an annual Conflict of Interest Disclosure Form. These forms are reviewed by the board chair or secretary. Any disclosed conflicts are recorded in the board minutes, and individuals recuse themselves from discussions or votes where a conflict exists. Compliance with this policy is reviewed annually at a board meeting. Form 990, Part VI, Section B, Line 15 The Executive Director's compensation was reviewed and approved by the Board of Directors in 2024. The Executive Director did not participate in the discussion or vote regarding their own compensation. The approval and rationale were documented in the board meeting minutes. Khiva Mackey, Executive Director, received $6,491 in compensation during 2024. This amount reflects wages reported on Form W-2/W-3 and was funded through a grant supporting the after-school program. The Board of Directors approved this compensation. No additional benefits were provided. Form 990, Part VI, Section C, Line 19 The organization makes its governing documents (such as bylaws), conflict of interest policy, and financial statements available to the public upon request. Requests can be submitted via email or through the organization's website. Form 990, Part VII, Section A, Line 1a Khiva Mackey, Executive Director, received $6,491 in W-2 compensation for 2024. This was funded through a grant and approved by the board. She received no fringe benefits. Form 990, Part VIII, Line 1g Includes $979,368.80 in in-kind food and clothing donations. Used directly in exempt programs and valued using donor-provided or market estimates. Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e includes $979,368.80 in non-cash, in-kind donations received and distributed through the organization's food pantry and after-school program. These contributions were entirely used in program services and reported in Column B. To ensure total program service expenses in Part IX, Line 25, Column B matched the total reported in Part III, Line 4e ($1,075,504), the organization reallocated eligible shared costs from other functional areas. This included accounting services, office and IT expenses, and occupancy used in support of direct program execution. A final $277 was reallocated to Line 24e, Column B to reconcile the small rounding gap between Part IX and Part III. Total reported program expenses (Line 25, Column B) equal $1,075,504 as required. Form 990, Part IX, Line 25 Functional expenses were allocated based on actual program tracking, grant restrictions, and reasonable estimates of administrative vs. program use. Fundraising expenses include marketing, events, and donor development activities. Program services reflect direct costs of food distribution and after-school education support. Form 990, Part X, Line 10b The organization depreciates equipment using the straight-line method over 5 years with no salvage value. In 2024, the organization recorded $809.59 in depreciation for a vehicle valued at $4,047.96. Form 990, Part X, Line 23 The loan reported is a balance due on a vehicle purchased by the organization through a personal loan issued to a board member via Navy Federal Credit Union. The balance was $1,266.00 at the beginning of the year and paid down to $496.23 by year-end. The loan is unsecured and was used to acquire a program vehicle (Ford Transit). Form 990, Part X, Line 27 In 2024, the organization began reporting net assets under FASB ASC 958. Net assets are now classified as with donor restrictions and without donor restrictions. Prior year totals have been reconciled accordingly net assets (Column A, Lines 27 and 28) were reclassified from the prior year presentation under former SFAS 117 (Lines 29 and 31) to the current FASB ASC 958 standard. The total net assets remain unchanged. Form 990, Part X, Line 28 Net assets without donor restrictions include undesignated funds for general operations. Net assets with donor restrictions include grant funds and restricted donations designated for specific programs such as the Nourish & Thrive after-school program and food pantry services. Form 990, Part XI, Line 9 Line 9 includes adjustments for in-kind contributions that were reported as revenue but did not increase net assets, and other rounding or categorization adjustments necessary to reconcile the financial statement net assets with tax reporting totals.