2016-05-03T16:13:19-07:00 2015-06-30 Mueller Yuva Osterman Powers LLP 225 E 4th Ave Eugene OR 97401 990 2014-07-01 931146901 Friends of the Child Advocacy Kids First Center FRIE 5416823938 2675 Martin Luther King Jr Blvd Eugene OR 97401 Susan Lopez Executive Director 2016-05-03 true Rhonda Osterman P00049690 5413441100 2014 2016-08-17 19:52:53Z Susan Lopez 2675 Martin Luther King Jr Bl Eugene OR 97401 785308 false false X kidsfirstcenter.net X 1994 OR Provide intervention and advocacy for children who are victims of, or witnesses to crime. 11 8 0 49 0 715619 781788 0 792 3520 0 716411 785308 0 0 39684 671267 0 1904 761103 272663 800787 943930 -84376 -158622 360572 1130995 380466 360572 750529 Provide intervention and advocacy for children who are victims of, or witnesses to crime. false false 880160 Provides a child-friendly setting where children can be interviewed, receive medical exams to help criminal investigations, and testify before Lane County's specially convened grand jury for child abuse cases. Also provides referrals to community agencies to meet the legal, financial, physical and mental health needs of the child victims and their non-offending family members. They also inform and educate families about the criminal justice process and keep each family updated on the status of their case. 880160 true true false false false false false false false false true false false false true true true false false false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false false false true 8 0 true 0 false false false false false false false false false 0 false false false false false false false false false false X 11 8 true false false false false false false true true false false true true true true true true true true false OR X X X Susan Lopez 5416823938 2675 Martin Luther King BLVD Eugene OR 97401 Marie Bell Director 0.50 0.00 X 0 0 0 Roger Cox Director 1.75 0.00 X 0 0 0 Alex Gardner Director 0.50 0.00 X 0 0 0 Chris Parra Director 1.25 0.00 X 0 0 0 J Ingrid Kessler Treasurer 5.00 0.00 X X 0 0 0 Pam Morris Secretary 2.50 0.00 X X 0 0 0 Andrea Ortiz Chairman 0.75 0.00 X X 0 0 0 Jason Kunz Director 2.50 0.00 X 0 0 0 Floyd Prozanski Director 0.50 0.00 X 0 0 0 Erik Riechers Vice Chairman 1.50 0.00 X X 0 0 0 Tim Keeley Director 0.50 0.00 X 0 0 0 Richard Snider Director 0.50 0.00 X 0 0 0 Elizabeth Johnson Director 2.00 0.00 X 0 0 0 Nate Oeming Director 2.00 0.00 X 0 0 0 Susan Lopez Executive Dir. 40.00 0.00 X 17538 0 0 Tina Morgan Former Exec Dir 40.00 0.00 X 30384 0 0 47922 0 false false false 0 7937 760587 13264 1948 781788 0 3520 3520 0 0 0 0 0 0 0 0 785308 3520 0 0 0 0 187955 161104 26851 0 483312 463174 20138 0 0 0 0 9105 8468 637 13505 12560 945 0 0 0 1535 1427 108 0 5342 4968 374 0 0 30237 28120 2117 12905 12392 513 0 35241 35241 1169 1169 0 7247 6740 507 9647 8972 675 Materials and supplies 103454 96212 7242 Miscellaneous 13319 12751 568 Telephone 10928 10163 765 Dues and subscriptions 5791 5791 13238 10908 426 1904 943930 880160 61866 1904 76442 54116 244007 836891 164036 5478 0 0 0 0 9095 201375 155498 25355 45877 14768 15502 0 0 0 0 360572 1130995 356917 15177 8372 0 380466 X 139633 528798 220939 221731 360572 750529 360572 1130995 X -158622 734 547845 X false true X true false X 800837 778087 805572 745619 781788 3911903 0 30000 30000 60000 800837 778087 805572 775619 811788 3971903 0 3971903 3235 3823 2483 792 3520 13853 0 15477 9346 83596 108419 4094175 86206 0.97010 0.96880 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1200 216 984 14140 14140 186035 155282 30753 45877 Other current liabilities 8372 8372 X 816042 734 30000 30734 785308 785308 973930 30000 30000 943930 943930 Part X : FIN48 Footnote Financial Statement Note 11The Organization adopted the provisions of FASB Accounting Standards Codification (ASC) 740-10, Accounting for Uncertainty in Income Taxes, on October 1, 2009, which had no significant financial statement impact to the Organization. The Organization recognizes the tax benefit from uncertain tax positions only if it is more likely than not that the tax position will be sustained upon examination by the taxing authorities, based on the technical merits of the position. The tax benefit is measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The Organization's income tax returns are subject to possible examination by the taxing authorities until the expiration of the related statues of limitations. The Organization would recognize interest and penalties related to income tax matters in operating expenses. Management has concluded that there were no uncertain tax positions as of June 30, 2015. Tax year filings for 2012, 2013 and 2014 are open to examination by federal and state tax authorities. Lane County Vendor 559800 Billed for Services false Lane County Vendor 18545 Purch of Equipment false Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et Director, Elizabeth Johnson, is related by marriage to the Executive Director. Form 990, Part VI, Line 11b: Form 990 Review Process The 990 is reviewed by the Board of Directors at a board meeting or via email. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts The policy is reviewed annually during the audit process and potential conflicts of interest are discussed as they arise. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management Compensation is determined using national studies of advocacy center employees and NCA statistics; also compared to other centers in Oregon. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees Compensation is determined using national studies of advocacy center employees and NCA statistics; also compared to other centers in Oregon. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Upon request. Change in Accounting Method During the fiscal year, the organization changed from the modified cash method of accounting to the accrual method of accounting. The purpose of this change was to comply with the provisions of Statement of Financial Accounting Standards No. 116. The result of this change is a reduction to beginning net assets of $75,635. See "Note 6 - Prior Period Adjustment." Note 6 - Prior Period Adjustment During the year ended June 30, 2015, the Organization changed from the modified cash basis to the accrual basis of accounting in order to better align revenues and expenses with the year of occurence and to be in conformity with accounting principles generally accepted in the United States of America (GAAP). Beginning net assets for the year eneded June 30, 2015 were retroactively adjusted to reflect the change resulting from beginning of year accruals for accounts payable, accounts receivable and prepaid expenses. The result of this change in accounting method is a $75,635 decrease to unrestricted net assets. During the current year is was determined that Lane County was in possession of funds for the Organization. Accordingly, a prior period adjustment of $623,480 was made as of June 30, 2014 to increase cash held by others and increase unrestricted net assets. The net increase to beginning unrestricted net assets is as follows: Modified cash to accrual adjustment $ (75,635)Cash held by others - Lane County 623,480 Net prior period adjustment 547,845