2014-11-26T13:04:33-08:00 2014-06-30 Mueller Larson Osterman Yuva LLP 225 E 4th Ave Eugene OR 97401 990 2013-07-01 931146901 Friends of the Child Advocacy Kids First Center FRIE 5416823938 2675 Martin Luther King Jr Blvd Eugene OR 97401 Susan Lopez Director 2014-11-26 true Rhonda Osterman P00049690 5413441100 2013 2015-11-30 17:44:51Z Susan Lopez 2675 Martin Luther King Jr Blv Eugene OR 97401 716411 false false X www.lanecounty.org/Departments/DA/KidsFirst X 1994 OR Provide advocacy services for children 12 10 0 42 0 805572 715619 0 2483 792 83596 0 891651 716411 0 0 39684 0 990 777809 761103 777809 800787 113842 -84376 442463 360572 0 442463 360572 Provide advocacy services for children false false 766561 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. 766561 true true false false false false false false false false true false false false 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 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 12 10 false false false false false false false true false false false true true true true true true true true false X X Anne Ziller 5416823938 2675 Martin Luther King BLVD Eugene OR 97401 Chris Parra Director 0.50 0.00 0 0 0 Tim Keeley Director 0.50 0.00 0 0 0 Tina Morgan Executive Dir. 40.00 0.00 39864 0 0 Jack Roberts Director 0.50 0.00 0 0 0 Marie Bell Director 0.50 0.00 X 0 0 0 Roger Cox Director 0.50 0.00 X 0 0 0 Alex Gardner Director 0.50 0.00 X 0 0 0 J Ingrid Kessler Director 0.50 0.00 X 0 0 0 Pam Morris Director 0.50 0.00 X 0 0 0 Andrea Ortiz Chairman 0.50 0.00 X X 0 0 0 Jason Kunz Director 0.50 0.00 X 0 0 0 Floyd Prozanski Director 0.50 0.00 X 0 0 0 Susan Lopez Executive Dir. 40.00 0.00 X 0 0 0 Erik Riechers Vice Chairman 0.50 0.00 X X 0 0 0 Richard Snider Director 0.50 0.00 X 0 0 0 39864 0 false false false 0 4388 694743 16488 1490 715619 0 792 792 0 0 0 0 0 0 0 0 716411 792 0 0 0 0 39684 39684 0 0 0 0 0 589480 589480 0 2110 1224 886 0 0 0 0 150 150 1557 136 1421 0 0 36750 9482 27268 5780 4337 1443 0 44269 44269 1093 1093 0 12673 11866 807 2858 1658 1200 Materials and supplies 45423 45423 Miscellaneous 4817 4817 Advocacy expenses 3728 3728 Telephone 3336 3336 7079 5878 211 990 800787 766561 33236 990 153485 76442 243436 244007 0 0 0 0 0 0 0 173606 148251 33255 25355 12284 14768 0 0 0 3 0 442463 360572 0 0 X 225244 139633 217219 220939 442463 360572 442463 360572 -84376 2485 X false true X true false X 660959 800837 778087 805572 745619 3791074 0 30000 30000 660959 800837 778087 805572 775619 3821074 0 3821074 3612 3235 3823 2483 792 13945 0 599 15477 9346 83596 109018 3944037 86206 0.96880 0.96800 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 173606 148251 25355 25355 X 748896 2485 30000 32485 716411 716411 830787 30000 30000 800787 800787 Part X : FIN48 Footnote Financial Statement Note 9 The 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, 2014. Tax year filings for 2011, 2012 and 2013 are open to examination by federal and state tax authorities. Lane County Vendor 515656 Billed for Services false Selectemps Vendor 112555 Billed Services false Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings The organization has no committees. Form 990, Part VI, Line 11b: Form 990 Review Process 990 will be provided to the board for review prior to submission. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Currently use Lane County processes to govern conflicts of interest. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management The Executive Director is leased through Selectemps. The Board approves the compensation under the lease contract with selectemps. All other employees The organization leases under a contract with lane county. Lane county determines compensation based on National data from Western Region CAC was researched, the Oregon Network for CAC's was polled and county pay structure was used. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees The organization leases employees under a contract with lane county. Lane county determines compensation based on National data from Western Region CAC was researched, the Oregon Network for CAC's was polled and county pay structure was used. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Upon request.