2017-11-15T13:02:27-06:00 2016-12-31 350921680 CROWE HORWATH LLP 1801 California Street Suite 2200 Denver CO 802022635 990 2016-01-01 263349334 A Precious Child Inc APRE 3034664272 557 Burbank Street Unit E Broomfield CO 80020 Carina Martin CEO 2017-11-15 true Shelley A Owens CPA P00517745 3038315000 2016 2017-02-10 21:41:12Z CARINA MARTIN 557 Burbank Street Unit E Broomfield CO 80020 8543173 false X WWW.APRECIOUSCHILD.ORG X 2008 CO A Precious Child provides children in need with opportunities and resources to empower them to achieve their full potential. 12 12 27 3557 0 6459957 8460128 0 740 5697 -97375 -198390 6363322 8267435 11991 71093 0 736143 860759 0 113625 4984518 7619260 5732652 8551112 630670 -283677 1557046 1257733 42661 27025 1514385 1230708 X A Precious Child provides children in need with opportunities and resources to empower them to achieve their full potential. true false 5785178 PRECIOUS ESSENTIALS PROVIDED CLOTHING, SHOES AND OTHER ESSENTIALS TO CHILDREN AND FAMILIES WHO ARE DESPERATELY IN NEED. IN 2016 OVER $7,835,585 IN CLOTHING, COATS, SHOES, AND OTHER ESSENTIALS WERE PROVIDED TO NEARLY 9,457 COLORADO RESIDENTS. 916438 BASICS 4 BABIES PROVIDED DIAPERS, WIPES, FORMULA AND OTHER BABY ESSENTIALS TO 2,154 FAMILIES IN NEED. 615722 THE FILL A BACKPACK (F.A.B.) PROGRAM OPERATES DURING THE SUMMER MONTHS LEADING UP TO THE BEGINNING OF THE SCHOOL YEAR. THIS PROGRAM SUPPLIES CHILDREN WITH NECESSARY SCHOOL SUPPLIES WHOSE FAMILIES OTHERWISE COULD NOT AFFORD THEM. IN 2016, THE F.A.B. PROGRAM PROVIDED OVER 11,261 BACKPACKS FILLED WITH SCHOOL SUPPLIES TO NEEDY CHILDREN. 445414 PRECIOUS GIFT PROVIDED GIFTS TO NEEDY CHILDREN DURING THE MONUMENTAL TIMES IN THEIR LIVES SUCH AS BIRTHDAYS AND DURING THE HOLIDAY SEASON. MORE THAN 9,047 CHILDREN WERE PROVIDED WITH BIRTHDAY AND HOLIDAY PRESENTS IN 2016 AT A VALUE OF OVER $418,150 330571 58304 GIVESPORTS PROVIDED SCHOLARSHIPS AND SPORTS EQUIPMENT TO 4,725 CHILDREN IN NEED. 69993 PRECIOUS BOUTIQUE PROVED CLOTHING AND BASIC NECESSITIES TO 945 FAMILIES IN NEED. 53903 COR (CHILD OUTCOME RESOURCE) CENTER PROVIDES PERSONALIZED CASE MANAGEMENT TO DISADVANTAGED AND DISPLACED CHILDREN AND FAMILIES, CONNECTING THEM WITH NEEDED RESOURCES, SERVICES, OPPORTUNITIES, AND EDUCATIONAL SUPPORT. 49007 THE LEARNING CENTER ENSURES THAT EVERY CHILD WHO COMES TO THE RESOURCE CENTER IS PROVIDED WITH A SAFE SPACE THAT ENCOURAGES STEM-BASED LEARNING AND COMPLEMENTS THEIR ACADEMIC STUDIES. 998 CHILDREN WERE SERVED IN 2016. 17873 TRUANCY INTERVENTION PROVIDED INCENTIVE AWARDS TO STUDENTS WHO HAVE IMPROVED ATTENDANCE IN SCHOOL AS AN EARLY INTERVENTION INITIATIVE. 647 CHILDREN WERE SERVED IN 2016. 14084 3504 Edussentials provides educational opportunities and resources through scholarships to remove barriers for school attendance and improve educational outcomes. Edussentials supported 4 children in 2016. 10047 9285 giveARTS provides new and gently-used equipment and supplies, as well as participation fee scholarships, giving children in need the opportunity to participate in music, dance, theatre and the visual arts. giveARTS supported 4 children in 2016. 990892 71093 8308230 true true false false false false false false false true true false false false false true true false false false false false false false true false false false true false false false false false false false false false true false false false false false false false false true 1 0 true 27 true false false false false false true true false false false false X 12 12 false false false false false false false true true false false true true true true true true true true false X Carina Martin 3034664272 557 BURBANK STREET UNIT E BROOMFIELD CO 80020 X NANCY CLARK VICE-CHAIR 3.0 X X 0 0 0 ANDY CONIGLIARO TREASURER 3.0 X X 0 0 0 CARINA MARTIN FOUNDER/CEO 40.0 X X 0 0 0 DAVE KRAUSE CHAIR 3.0 X X 0 0 0 MARK HUGHES DIRECTOR 3.0 X 0 0 0 KIRSTEN DELANEY DIRECTOR 3.0 X 0 0 0 LAURINDA PANG DIRECTOR 3.0 X 0 0 0 MICHAEL SANDSTRUM DIRECTOR 3.0 X 0 0 0 NAGESH ANUPINDI DIRECTOR 3.0 X 0 0 0 FRANK MILINAZZO DIRECTOR 3.0 X 0 0 0 MIKE KING DIRECTOR 3.0 X 0 0 0 TOM CREWS DIRECTOR 3.0 X 0 0 0 0 0 0 0 false false false 0 703350 103382 7653396 6872397 8460128 0 0 0 0 0 5697 5697 0 0 0 0 77348 703350 275738 -198390 -198390 0 0 0 0 0 8267435 0 0 -192693 71093 71093 769351 610010 72917 86424 30543 22468 1599 6476 60865 46719 5442 8704 13500 11250 2250 3366 3032 334 0 978 949 29 43025 34628 7599 798 34270 30965 1231 2074 168713 157927 9618 1168 428 336 2 90 3123 3123 7829 7056 773 PROGRAM MATERIALS 7236310 7236310 FACILITIES MAINTENANCE/INSURANCE 43704 41960 1378 366 CREDIT CARD FEES 21851 21851 STAFF DEVELOPMENT EXPENSES 19933 15800 3472 661 22230 14604 762 6864 8551112 8308230 129257 113625 757836 735745 20820 40844 0 0 0 704514 405813 32781 35580 36992 12185 27930 24807 13165 14944 0 0 0 0 1557046 1257733 42661 27025 0 0 0 0 42661 27025 X 1336621 1079687 165689 138946 12075 12075 1514385 1230708 1557046 1257733 -283677 0 X false true X false false X 2153165 3554586 4593422 6459957 8460128 25221258 0 0 2153165 3554586 4593422 6459957 8460128 25221258 0 25221258 79 1594 740 5697 8110 0 0 0 0 0 0 0 25229368 0 0.9997 0.9999 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13165 1779 14944 12942 223 13165 11890 1052 12942 0 12075 -185 11890 0 0 0.0 1.0 0.0 true false 36992 12185 24807 24807 0 X 9230132 780952 181745 962697 8267435 0 0 8267435 9513809 780952 181745 962697 8551112 0 0 8551112 Schedule D, Part V, Line 4 Intended uses of endowment funds ENDOWMENT ASSETS ARE COMPRISED OF ASSETS OF DONOR-RESTRICTED FUNDS THAT THE ORGANIZATION MUST HOLD IN PERPETUITY. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE ORGANIZATION IS OPERATED AS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION RECOGNIZES TAX LIABILITIES WHEN, DESPITE THE ORGANIZATION'S BELIEF THAT ITS TAX RETURN POSITIONS ARE SUPPORTABLE, THE ORGANIZATION BELIEVES THAT CERTAIN POSITIONS MAY NOT BE FULLY SUSTAINED UPON REVIEW BY TAX AUTHORITIES. BENEFITS FROM TAX POSITIONS ARE MEASURED AT THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN FIFTY PERCENT LIKELY OF BEING REALIZED UPON SETTLEMENT. THE ORGANIZATION HAS CONCLUDED THERE IS NO TAX LIABILITY OR BENEFIT REQUIRED TO BE RECORDED AS OF DECEMBER 31, 2016 . THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY TAX PERIODS. THE ORGANIZATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR THE YEARS PRIOR TO THE YEAR ENDED DECEMBER 31, 2013. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 NET FUNDRAISING REVENUES - 181745 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 DIRECT BENEFITS TO DONORS - 155380 FUNDRAISER EVENT EXPENSES - 26365 Gala 581338 542595 38743 196999 Broomfield Heroes Luncheon 99822 99822 0 19640 4 193531 154926 38605 59099 874691 797343 77348 275738 275738 -198390 true SCHOLARSHIPS TO PARTICIPATE IN TEAM SPORTS 434 58304 SCHOLARSHIPS TO PARTICIPATE IN DANCE AND MUSIC PROGRAMS 4 9285 SCHOLARSHIPS FOR EDUCATIONAL ASSISTANCE FOR GRADE SCHOOL RECIPIENTS 4 3504 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. SCHOLARSHIP CHECKS ARE NEVER WRITTEN DIRECTLY TO THE RECIPIENT OF THE SCHOLARSHIP. SCHOLARSHIP CHECKS ARE WRITTEN PAYABLE TO THE SPORTS LEAGUE OR SCHOOL, AND A LETTER IS INCLUDED THAT CLEARLY STATES THE NAME OF THE CHILD WHO IS THE RECIPIENT OF THE SCHOLARSHIP. X 6048098 Market value X SCHOOL SUPPLIES 354287 Market value X PRESENTS 299842 Market value X SPORTS EQUIPMENT 75826 Market value X AUCTION ITEMS 93993 Market value X EQUIPMENT 351 Market value false false false Form 990, Part III, Line 2 New program services COR (CHILD OUTCOMES RESOURCE) CENTER PROVIDES PERSONALIZED CASE MANAGEMENT TO DISADVANTAGED AND DISPLACED CHILDREN AND FAMILIES CONNECTING THEM WITH NEEDED RESOURCES, SERVICES, OPPORTUNITIES, AND EDUCATIONAL SUPPORT. GIVEARTS PROVIDES NEW AND GENTLY-USED EQUIPMENT AND SUPPLIES, AS WELL AS PARTICIPATION FEE SCHOLARSHIPS, GIVING CHILDREN IN NEED THE OPPORTUNITY TO PARTICIPAGE IN MUSIC, DANCE, THEATRE AND THE VISUAL ARTS. EDUSSENTIALS PROVIDES EDUCATONAL OPPORTUNITIES AND RESOURCES THROUGH SCHOLARSHIPS TO REMOVE BARRIERS FOR SCHOOL ATTENDANCE AND IMPROVE EDUCATIONAL OUTCOMES. Form 990, Part III, Line 4d Description of other program services (Expenses $ 445,414 including grants of $) PRECIOUS GIFT PROVIDED GIFTS TO NEEDY CHILDREN DURING THE MONUMENTAL TIMES IN THEIR LIVES SUCH AS BIRTHDAYS AND DURING THE HOLIDAY SEASON. MORE THAN 9,047 CHILDREN WERE PROVIDED WITH BIRTHDAY AND HOLIDAY PRESENTS IN 2016 AT A VALUE OF OVER $418,150 Form 990, Part III, Line 4d Description of other program services (Expenses $ 330,571 including grants of $ 58,304) GIVESPORTS PROVIDED SCHOLARSHIPS AND SPORTS EQUIPMENT TO 4,725 CHILDREN IN NEED. Form 990, Part III, Line 4d Description of other program services (Expenses $ 69,993 including grants of $) PRECIOUS BOUTIQUE PROVED CLOTHING AND BASIC NECESSITIES TO 945 FAMILIES IN NEED. Form 990, Part III, Line 4d Description of other program services (Expenses $ 53,903 including grants of $) COR (CHILD OUTCOME RESOURCE) CENTER PROVIDES PERSONALIZED CASE MANAGEMENT TO DISADVANTAGED AND DISPLACED CHILDREN AND FAMILIES, CONNECTING THEM WITH NEEDED RESOURCES, SERVICES, OPPORTUNITIES, AND EDUCATIONAL SUPPORT. Form 990, Part III, Line 4d Description of other program services (Expenses $ 49,007 including grants of $) THE LEARNING CENTER ENSURES THAT EVERY CHILD WHO COMES TO THE RESOURCE CENTER IS PROVIDED WITH A SAFE SPACE THAT ENCOURAGES STEM-BASED LEARNING AND COMPLEMENTS THEIR ACADEMIC STUDIES. 998 CHILDREN WERE SERVED IN 2016. Form 990, Part III, Line 4d Description of other program services (Expenses $ 17,873 including grants of $) TRUANCY INTERVENTION PROVIDED INCENTIVE AWARDS TO STUDENTS WHO HAVE IMPROVED ATTENDANCE IN SCHOOL AS AN EARLY INTERVENTION INITIATIVE. 647 CHILDREN WERE SERVED IN 2016. Form 990, Part III, Line 4d Description of other program services (Expenses $ 14,084 including grants of $ 3,504) Edussentials provides educational opportunities and resources through scholarships to remove barriers for school attendance and improve educational outcomes. Edussentials supported 4 children in 2016. Form 990, Part III, Line 4d Description of other program services (Expenses $ 10,047 including grants of $ 9,285) giveARTS provides new and gently-used equipment and supplies, as well as participation fee scholarships, giving children in need the opportunity to participate in music, dance, theatre and the visual arts. giveARTS supported 4 children in 2016. Form 990, Part VI, Line 11b Review of form 990 by governing body BEFORE FILING THE 990 IT IS REVIEWED BY THE CEO AND VICE PRESIDENT OF FINANCE & HUMAN RESOURCES AND THEN FORWARDED TO THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS FOR THEIR FINAL REVIEW AND APPROVAL. A COPY IS PROVIDED TO THE ENTIRE BOARD OF DIRECTORS. ONCE OFFICIALLY APPROVED, IT IS FILED WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy INQUIRIES ARE MADE AT BOARD MEETINGS TO ENSURE THAT EVERY MEMBER IS IN COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE ORGANIZATION DETERMINES EMPLOYEE COMPENSATION BY LOOKING AT MARKET COMPARISONS, BUDGET ALLOWANCES AND PERFORMANCE REVIEWS. Form 990, Part VI, Line 15b Process to establish compensation of other employees THE ORGANIZATION DETERMINES EMPLOYEE COMPENSATION BY LOOKING AT MARKET COMPARISONS, BUDGET ALLOWANCES AND PERFORMANCE REVIEWS. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL INFORMATION AVAILABLE TO THE PUBLIC UPON REQUEST.