2015-06-02T10:55:04-07:00 2014-09-30 HAYNIE AND COMPANY CPAS 1785 West 2300 South Salt Lake City UT 841192065 990 2013-10-01 870428873 UTAH CHILDREN dba Voices for Utah Children UTAH 8013641182 747 EAST SOUTH TEMPLE SALT LAKE CITY UT 84102 LINCOLN NEHRING President & CEO 2015-06-02 true Scott A Czaja CPA P00440065 8019724800 2013 2016-03-07 17:11:31Z KATHLEEN MURPHY 146 PIERPONT AVENUE SALT LAKE CITY UT 84101 1096004 false false X www.utahchildren.org X 1985 UT UTAH CHILDREN WORKS TO IMPROVE THE LIVES OF CHILDREN BY ADVOCATING FOR EFFECTIVE PUBLIC POLICIES. WE MAKE A DIFFERENCE BY RAISING AWARENESS THROUGH RESEARCH AND ADVOCACY, INFLUENCING POLICY AND BRINGING THE POWER OF OUR COMMUNITY TOGETHER. 12 12 9 15 0 656348 1043351 3725 46085 2632 4676 3880 1644 666585 1095756 0 0 508772 427482 0 70255 461904 560651 970676 988133 -304091 107623 263613 426000 95072 147143 168541 278857 X UTAH CHILDREN WORKS TO IMPROVE THE LIVES OF CHILDREN BY ADVOCATING FOR EFFECTIVE PUBLIC POLICIES. WE MAKE A DIFFERENCE BY RAISING AWARENESS THROUGH RESEARCH AND ADVOCACY, INFLUENCING POLICY AND BRINGING THE POWER OF OUR COMMUNITY TOGETHER. false false 473643 EARLY CARE & EDUCATION - HELPS CHILDREN AND FAMILIES FROM BIRTH THROUGH AGE 8 WITH SERVICES AND SUPPORT THAT ENABLES CHILDREN TO START SCHOOL AND THEIR SUCCESS. 160842 CHILDRENS' HEALTH - TO IMPROVE AND STRENGTHEN PUBLIC AND PRIVATE PROGRAMS TO ENSURE THAT ALL CHILDREN HAVE ACCESS TO AND RECEIVE QUALITY HEALTH CARE. 137811 RESEARCH - CONDUCT RESEARCH TO PROVIDE ACCURATE, OBJECTIVE INFORMATION TO INFORM PUBLIC DEBATE AND STRENGTHEN PUBLIC ACTION ON BEHALF OF CHILDREN AND FAMILIES. 99666 871962 true true false true false false false false false false true false false true false 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 false false false false false false false false false false false true 14 0 false 9 true false false false false false false false false 0 false false false false false false false false false false X 12 12 false false false false false false false true false false false true true true true false true true true false X LINCOLN NEHRING 8013641182 747 EAST SOUTH TEMPLE SUITE 100 SALT LAKE CITY UT 84102 VERNON ANDERSON BOARD MEMBER 2.00 0.00 X 0 0 0 JANI IWAMOTO JD BOARD MEMBER 2.00 0.00 X 0 0 0 JANET BROOKS BOARD MEMBER 2.00 0.00 X 0 0 0 TRACY LLANOS BOARD MEMBER 2.00 0.00 X 0 0 0 TAMMY RICHARDS BOARD MEMBER 2.00 0.00 X 0 0 0 KATHLEEN HARMON GARDNER BOARD MEMBER 2.00 0.00 X 0 0 0 CHRISTINA LAU BILLINGS VICE CHAIR 2.00 0.00 X 0 0 0 CHARLES PRUITT BOARD MEMBER 2.00 0.00 X 0 0 0 STEVE ALLNATT SECRETARY/TREAS 2.00 0.00 X 0 0 0 KEVIN BISCHOFF BOARD MEMBER 2.00 0.00 X 0 0 0 KALYANI SAMUDRA BOARD MEMBER 2.00 0.00 X 0 0 0 KATHLEEN MURPHY Chairman 2.00 0.00 X 0 0 0 KAREN CROMPTON President & CEO 40.00 0.00 X 70384 0 0 70384 0 false false false 0 170953 872398 2555 1043351 SPECIAL EVENTS 46085 46085 46085 4676 4676 0 0 0 248 248 0 0 0 0 MISCELLANEOUS INCOME 1644 1644 1644 1095756 47729 4676 0 0 0 0 70384 62332 6039 2013 0 288398 255433 24683 8282 17482 15734 822 926 51218 45813 2428 2977 0 0 0 8364 7946 318 100 0 0 0 47669 45558 1785 326 995 995 9837 5348 1024 3465 0 0 35340 29452 980 4908 26031 24758 1273 0 0 0 0 1233 1233 1430 1056 374 PILOT PROJECTS 354786 354786 SPECIAL EVENTS 42365 110 42255 EQUIPMENT RENTAL 7158 4896 1238 1024 Printing and Publications 6278 5939 339 19165 11806 3719 3640 988133 871962 45916 70255 0 128465 270068 0 23144 48619 0 0 0 0 24556 13637 11488 8655 2517 2833 0 0 0 0 84931 90843 263613 426000 95071 147143 1 95072 147143 X 47314 8789 121227 270068 168541 278857 263613 426000 107623 2693 X false true X true false X 1233335 1098288 861594 656348 1043351 4892916 0 0 1233335 1098288 861594 656348 1043351 4892916 868626 4024290 7111 2296 2171 2318 4565 18461 0 120 200 320 4911697 0.81930 0.82150 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 4750 42752 47502 940631 988133 173220 43305 false 192851 144184 170601 173220 680856 1021284 24709 23760 22429 47502 118400 48213 36046 42650 43305 170214 255321 2471 2376 2243 4750 11840 11488 8655 2833 2833 90843 X 1098449 2693 2693 1095756 1095756 988133 988133 988133 Part X : FIN48 Footnote The Organization follows the recommendations of Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") 820 Fair Value Measurements and Disclosures for financial assets and liabilities measured on a recurring basis. ASC 820 clarifies that fair value is an exit price, representing the amount that would be received upon the sale of an asset, or the amount paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or liability.ASC 820 established a framework for measuring fair value. That framework provides a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurements) and the lowest priority to unobservable inputs (level 3 measurements).The three levels of the fair value hierarchy under ASC 820 are described below:Level 1Inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities in active markets that the Organization has the ability to access.Level 2Inputs to the valuation methodology include:-Quoted prices for similar assets or liabilities in active markets;-Quoted prices for identical or similar assets or liabilities in inactive markets;- Inputs other than quoted prices that are observable for the asset or liability;-Inputs that are derived principally from or corroborated by observable market data If the asset or liability has a specified (contractual) term, the Level 2 input must be observable for substantially the full term of the asset or liability.Level 3Inputs to the valuation methodology are unobservable and significant to the fair value measurement.The asset or liability's fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques used need to maximize the use of observable inputs and minimize the use of unobservable inputs.The preceding methods described may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. Furthermore, although the Organization believes its valuation methods are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different fair value measurement at the reporting date.The Organization has adopted the reporting requirements of FASB Accounting Standards Update 2010-06, Fair Value Measurements and Disclosures: Improving Disclosures about Fair Value Measurements, which changes the way transfers in and out of Levels 1 and 2, activity in Level 3 fair value measurements, and inputs and valuation techniques are reported. There are three general valuation techniques that may be used to measure fair value, as described below:Market approach Uses prices and other relevant information generated by market transactions involving identical or comparable assets or liabilities. Prices may be indicated by pricing guides, sale transactions, market trades, or other sources;Cost approachBased on the amount that currently would be required to replace the service capacity of an asset (replacement cost);Income approachUses valuation techniques to convert future amounts to a single present amount based on current market expectations about the future amounts (includes present value techniques, and option-pricing models). Net present value is an income approach where a stream of expected cash flows is discounted at an appropriate market interest rate.Assets itemized below were measured at fair value during the years ended September 30, 2014 and 2013 using the market approach.The following tables set forth by level, within the fair value hierarchy, the Organization's assets at fair value as of September 30, 2014 and 2013:As of September 30, 2014Level 1Mutual funds $90,843As of September 30, 2013Level 1Mutual funds $84,931There were no significant transfers in or out of Levels 1 or 2 during 2014 or 2013.The following schedule summarizes unrestricted marketable investment returns and the classification included in the Statements of Activities for the years ended September 30, 2014 and 2013, respectively:September 30, 2014Interest and dividends $4,676Net unrealized gain 2,693Total investment return $7,369September 30, 2013Interst and dividends $2,632Net unrealized gain 9,711Total investment return $12,343 Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: EARLY CARE & EDUCATION - HELPS CHILDREN AND FAMILIES FROM BIRTH THROUGH AGE 8 WITH SERVICES AND SUPPORT THAT ENABLES CHILDREN TO START SCHOOL AND THEIR SUCCESS. OTHER PROGRAM SERVICES 5: PARENT INFORMATION RESOURCE CENTERS - HELPS PARENTS BE TEACHERS FOR CHILDREN AND PREPARING THEM FOR SCHOOL. OTHER PROGRAM SERVICES 6: ADVOCACY - TO LEGALLY ENGAGE IN LOBBYING EFFORTS TO INFLUENCE SPECIFIC LEGISLATION RELATED TO CHILDREN ISSUES BY DIRECT LOBBYING COMMUNICATIONS TO ELECTED OFFICIALS AND GRASS ROOTS LOBBYING COMMUNICATIONS THAT ENCOURAGE THE PUBLIC TO CONTACT ELECTED OFFICIALS. Form 990, Part VI, Line 11b: Form 990 Review Process The Board of Directors retains an independent CPA firm to perform an annual audit and prepares the annual tax form 990. Each Board member is given a copy of the 990. The 990 is reviewed by the CPA with the Board of Directors and once the Directors are satisfied that the return is complete and accurate they authorize the CPA to electronically file it. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts The board members annually sign the conflict of interest policy stating that they are not aware of any conflicts. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees Compensation is approved by the board of directors annually as part of the budget process. The Board compares salaries to that of the position of a Legislative Analyst as employed by the State of Utah. Increases in compensation are also compared to salary increase to similar employees that work for the State of Utah. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available The organization makes it most recently filed 990 available on its website, www.utahchildren.org.