2014-07-30T12:48:54-05:00 2013-09-30 410746749 CLIFTONLARSONALLEN LLP 4250 N FAIRFAX DRIVE SUITE 1020 ARLINGTON VA 22203 990 2012-10-01 131641066 CHILD WELFARE LEAGUE OF AMERICA CHIL 2026884165 1726 M STREET NW NO 500 WASHINGTON DC 20036 CHRISTINE JAMES-BROWN 2026884165 2014-07-25 1 KAREN GRIES P00078514 5712279500 2012 2015-11-30 17:44:51Z CWLA CHRISTINE JAMES-BROWN 1726 M STREET NW NO 500 WASHINGTON DC 20036 3781018 0 X WWW.CWLA.ORG X 1928 NY PROMOTE CHILD WELFARE ISSUES. 16 16 30 150 3190 -7079 2103996 1688788 1943242 1691251 0 5035 591880 368490 4639118 3753564 0 0 0 0 2274478 1979822 0 0 28657 2394540 1985524 4669018 3965346 -29900 -211782 2379047 2290827 4994368 4894532 -2615321 -2603705 X THE CHILD WELFARE LEAGUE OF AMERICA PROMOTES CHILD WELFARE ISSUES BY LEADING AND ENGAGING ITS NETWORK OF PUBLIC AND PRIVATE AGENCIES AND PARTNERS TO ADVANCE POLICIES, BEST PRACTICES AND COLLABORATIVE STRATEGIES THAT RESULT IN BETTER OUTCOMES FOR VULNERABLE CHILDREN, YOUTH, AND FAMILIES. 0 0 2560577 1512267 EDUCATION AND NATIONAL ADVOCACY CWLA IS THE NATION'S LEADING VOICE FOR MILLIONS OF CHILDREN WHO ARE ABUSED, NEGLECTED OR VULNERABLE. CWLA ADVOCATES FOR PUBLIC POLICIES THAT BENEFIT CHILDREN AT THE FEDERAL, STATE AND LOCAL LEVELS. CWLA WORKS WITH ITS MEMBERS, PARTNER ORGANIZATIONS AND OTHER ADVOCATES AND NATIONAL ORGANIZATIONS WITH THE GOAL OF IMPROVING THE QUALITY AND EFFECTIVENESS OF SERVICES SO THAT CHILDREN, YOUTH, FAMILIES AND COMMUNITIES CAN FLOURISH.CWLA BRINGS ITS KNOWLEDGE AND EXPERTISE DIRECTLY TO AGENCIES AND COMMUNITIES THROUGH ITS PROGRAMS, PUBLICATIONS, RESEARCH, CONFERENCES, AND PROFESSIONAL DEVELOPMENT. CWLA HOSTS A BI-ANNUAL NATIONAL CONFERENCE ALONG WITH NATIONAL PROGRAM AND PRACTICE CONFERENCES, WEBINARS AND EVENTS THAT BRING TOGETHER HUNDREDS OF PROFESSIONALS SEEKING THE LATEST RESEARCH AND BEST PRACTICE INFORMATION TO HELP THEM ACHIEVE BETTER OUTCOMES FOR CHILDREN, YOUTH, AND FAMILIES. CWLA PROVIDES PROFESSIONAL DEVELOPMENT MATERIALS/TRAINING/ OR TOPIC SPECIFIC INSTITUTES FOR PROFESSIONALS FROM NEARLY 50 STATES, THE DISTRICT OF COLUMBIA, AND IN MORE THAN 20 COUNTRIES. CWLA HAS DEVELOPED AND DISSEMINATED THE PRIDE MODEL OF PRACTICE FOR THE DEVELOPMENT AND SUPPORT OF FOSTER AND ADOPTIVE PARENTS AS PARTNERS IN CHILD PROTECTION IN 30 STATES AND 22 COUNTRIES. CWLA SUPPORTS THE DEVELOPMENT OF STANDARDS OF EXCELLENCE IN CHILD WELFARE SERVICES THAT PROVIDE PRACTICE GUIDANCE FOR PRACTITIONERS WHO CARE FOR, TREAT AND EDUCATE VULNERABLE CHILDREN AND FAMILIES. 559722 425456 CONSULTATIONTHESE SERVICES INCLUDE AGENCY ASSESSMENTS, POLICY REVIEW AND ANALYSIS, STRATEGIC PLANNING, CRITICAL INCIDENT REVIEWS AND PROGRAM CONSULTATION TO IMPROVE INDIVIDUAL PROGRAMS, ORGANIZATIONS, AND LARGE SYSTEMS, PUBLICAND PRIVATE; ASSIST PUBLIC CHILD WELFARE AGENCIES AND STATE LEGISLATURES IN REVIEWING AND REDESIGNING SYSTEMS BASED ON RESEARCH, BEST PRACTICE STANDARDS AND ASSESSMENT OF LOCAL NEEDS. IN 2013, CWLA PROVIDED BRIEF TECHNICAL ASSISTANCE AND IN DEPTH CONSULTATION TO LEGISLATORS, COMMUNITY LEADERS, AND PUBLIC AND PRIVATE CHILD WELFARE AGENCIES IN MORE THAN A DOZEN JURISDICTIONS. 37575 37246 RESEARCHCWLA COLLECTS, ANALYZES, REPORTS AND ESTABLISHES STANDARDS ON DATA, TRENDS AND BEST PRACTICES IN THE FIELD OF CHILD WELFARE, INCLUDING PREVENTION, EARLY INTERVENTION, REUNIFICATION, PERMANENCY AND TRANSITION TO INDEPENDENT LIVING; CWLA ALSO DISSEMINATES INFORMATION TO MEMBERS AND THE GENERAL PUBLIC THROUGH PUBLICATIONS, THE INTERNET AND CONFERENCES TO ENHANCE THE SYSTEM OF CARE FOR CHILDREN, YOUTH AND FAMILIES. 3157874 1 1 0 1 0 0 0 0 0 1 0 1 0 0 1 1 1 0 0 0 0 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 1 30 0 1 30 1 1 1 0 0 0 0 0 0 0 0 0 X 16 16 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 AL AK AR AZ CA CT CO FL GA IL KS KY ME MD MA MI MN MS NM NJ NH NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI X X RAY BIERRIA 2026884165 1726 M STREET NW NO 500 WASHINGTON DC 20036 JOSEPH COSTA 2.00 X X 0 0 0 JULIE SPRINGWATER 2.00 X X 0 0 0 LARRY LIEDERMAN 2.00 X X 0 0 0 TAMAR ABRAMS 2.00 X X 0 0 0 KEITH LIEDERMAN 2.00 X 0 0 0 EILIEEN ELIAS 2.00 X 0 0 0 APRIL CURTIS 2.00 X 0 0 0 LUCILLE ECHOHAWK 2.00 X 0 0 0 JIM ERNST 2.00 X 0 0 0 WILLIAM HOLICKY 2.00 X 0 0 0 LOWELL KALAPA 2.00 X 0 0 0 TODD LANDRY 2.00 X 0 0 0 STEPHANIE MCGENCEY 2.00 X 0 0 0 RAQUELLE MYERS 2.00 X 0 0 0 CT O'DONNELL II 2.00 X 0 0 0 JOAN B POLIAK 2.00 X 0 0 0 JAMES PURCELL 2.00 X 0 0 0 ROSS WALES 2.00 X 0 0 0 CHRSTINE JAMES BROWN 40.00 X 204775 0 57746 RAY BIERRIA 40.00 X 89006 0 18319 LINDA SPEARS 40.00 X 129931 0 24973 DONNA PETRAS 40.00 X 110000 0 16148 533712 0 117186 3 0 1 0 WESTAT PO BOX 1004 ROCKVILLE MD 20850 CONSULTING 363869 HYATT CRYSTAL CITY 2799 JEFFERSON DAVIS HWY CRYSTAL CITY VA 22202 CONFERENCE 225000 NATIONAL CENTER FOR STATE COURTS 300 NEWPORT AVENUE WILLIAMSBURG VA 23185 CONSULTING 115269 3 1279166 409622 1688788 MEMBERSHIP DUES 624200 1003861 1003861 CONSULTING & TRAINING 900099 425456 425456 CONFERENCES 541800 261934 261934 1691251 5035 5035 314362 27454 286908 283718 3190 CANCELLATION OF LEASE 900099 75400 75400 OTHER INCOME 900099 6182 6182 81582 3753564 1974969 3190 86617 X 293721 293721 1331982 1234827 77155 20000 227545 172535 52196 2814 126574 96443 28590 1541 1984 1984 42431 42431 37552 37552 871424 850533 20891 3812 1362 2450 128140 88829 37809 1502 6122 6122 272342 216387 55955 398109 387904 7405 2800 50750 50750 36020 36020 WRITE-OFF OBSOLETE INVE 77126 77126 BAD DEBT EXPENSE 33187 33187 DUES & SUBSCRIPTIONS 12284 8794 3490 MAILHOUSE CHARGES 7862 7862 6379 9150 -2771 3965346 3157874 778815 28657 7656 29235 160812 111361 144257 78271 243 0 422071 422071 0 0 2014199 2021080 51880 50880 2379047 2290827 2176144 2068125 389173 219739 1744645 1766151 623253 547853 61153 292664 4994368 4894532 X -4790386 -4563416 266951 51597 1908114 1908114 -2615321 -2603705 2379047 2290827 X -211782 1845 221553 X X 0 1 X 1 1 1 X 4343373 2227088 2744139 2103996 1688788 13107384 4343373 2227088 2744139 2103996 1688788 13107384 10000 13350 8000 11075 42425 1925113 708732 611517 389469 107336 3742167 1935113 722082 611517 397469 118411 3784592 9322792 299899 264925 41615 5035 611474 299899 264925 41615 5035 611474 40946 194202 106412 258913 72556 673029 4684218 2686215 2892166 2362909 1766379 14391887 0.64780 0.67930 0.04250 0.05730 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 20000 20000 3846337 3866337 343317 85829 0 0 500193 464269 381276 343317 1689055 2533583 64683 20000 84683 125048 116067 95319 85829 422263 633395 0 0 20000 20000 1908114 324 324 1908114 1908114 13218 13218 1908114 1908114 3172 3172 1908114 1908114 791 791 1908114 1.00000 0 0 422071 422071 0 0 DEFERRED RENT 82836 REFUNDABLE ADVANCE 209828 292664 X 3745725 1845 38262 27454 67561 3678164 75400 75400 3753564 4031062 38262 27454 65716 3965346 0 3965346 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: CHILD WELFARE LEAGUE OF AMERICA HAS TAX EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, CHILD WELFARE LEAGUE OF AMERICA QUALIFIES FOR CHARITABLE CONTRIBUTION DEDUCTIONS AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. UNDER CURRENT INTERNAL REVENUE SERVICE REGULATIONS, ADVERTISING REVENUE, LESS APPLICABLE DEDUCTIONS, IS SUBJECT TO FEDERAL AND STATE CORPORATE INCOME TAXES. THERE WAS NO NET TAX LIABILITY FOR UNRELATED BUSINESS INCOME FOR THE YEARS ENDED SEPTEMBER 30, 2013 AND 2012. CHILD WELFARE LEAGUE OF AMERICA HAS ADOPTED THE INCOME TAX STANDARD FOR UNCERTAIN INCOME TAX POSITIONS. CHILD WELFARE LEAGUE OF AMERICA'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. CHILD WELFARE LEAGUE OF AMERICA IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. THE TAX RETURNS FOR THE FISCAL YEARS ENDED 2009 THROUGH 2011 ARE OPEN TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 27,454. PART XI, LINE 4B - OTHER ADJUSTMENTS: CANCELLATION OF LEASE AGREEMENT 75,400. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 27,454. X X X 0 0 0 0 0 0 0 0 0 CHRSTINE JAMES BROWN 203695 0 0 0 1080 0 0 0 57746 0 262521 0 0 0 LINDA SPEARS 122131 0 0 0 7800 0 0 0 24973 0 154904 0 0 0 FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE CONSISTS OF THE ELECTED OFFICERS AND SUCH OTHER DIRECTORS AS THE BOARD OF DIRECTORS MAY ELECT. IN THE INTERVALS BETWEEN MEETINGS OF THE BOARD, THE EXECUTIVE COMMITTEE SHALL POSSESS AND MAY EXERCISE ALL THE POWERS OF THE BOARD IN THE MANAGEMENT OF THE BUSINESS AND AFFAIRS OF THE CHILD WELFARE LEAGUE OF AMERICA, EXCEPT WITH RESPECT TO THE ELECTION OR REMOVAL OF ANY OFFICER. THE EXECUTIVE COMMITEE DOES NOT HAVE THE AUTHORITY TO HIRE OR REMOVE THE PRESIDENT/CHIEF EXECUTIVE OFFICER, OR TO INCUR ANY MATERIAL FINANCIAL OBLIGATION ON BEHALF OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 2 KEITH LIEDERMAN AND LARRY LIEDERMAN - FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 ANY AGENCY DIRECTLY ENGAGED IN PROVIDING SOCIAL SERVICES FOR CHILDREN AND THEIR FAMILIES MAY BECOME A VOTING MEMBER UPON A DETERMINATION BY THE BOARD OF DIRECTORS THAT SUCH AGENCY MEETS THE CONDITIONS OF MEMBERSHIP. EACH MEMBER RECEIVES ONE VOTE. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS ARE ELECTED BY A MAJORITY VOTE OF THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11 PRIOR TO BEING FILED, THE FORM 990 WAS REVIEWED BY THE CHIEF FINANCIAL OFFICER AND THE CHIEF EXECUTIVE OFFICER, THEN REVIEWED AND APPROVED BY THE AUDIT COMMITTEE. EACH MEMBER OF THE BOARD OF DIRECTORS RECEIVED A COPY AND THE BOARD OF DIRECTORS REVIEWED THE RETURN PRIOR TO THE FILING DATE AND MADE ANY APPROPRIATE CHANGES DEEMED NECESSARY PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATIONS OFFICERS AND BOARD MEMBERS ANNUALLY REVIEW THE CONFLICT OF INTEREST POLICY AND DISCLOSE ANY POTENTIAL AND ACTUAL CONFLICTS OF INTEREST. THESE DISCLOSURES ARE REVIEWED BY THE EXECUTIVE COMMITTEE. INDIVIDUALS ARE REQUIRED TO FULLY DISCLOSE ALL ACTUAL AND POTENTIAL CONFLICTS. THE DISINTERESTED EXECUTIVE COMMITTEE MEMBERS DETERMINE IF A CONFLICT EXISTS AND WHAT SUBSEQUENT ACTION IS APPROPRIATE (IF ANY); HOWEVER, THE BOARD OF DIRECTORS HAS THE ULTIMATE ENFORCEMENT AUTHORITY WITH RESPECT TO THE CONFLICT OF INTEREST POLICY AND HAS THE RIGHT TO MODIFY OR REVERSE ANY DECISIONS MADE BY THE EXECUTIVE COMMITTEE. THE INTERESTED INDIVIDUAL(S) ARE RECUSED FROM PARTICIPATING AND VOTING ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION LEVEL WAS SET AT THE TIME OF HIRE BASED ON A REVIEW OF SALARIES OF COMPARABLE POSITIONS. THE EXECUTIVE COMMITTEE REVIEWS THE PRESIDENT'S PERFORMANCE ANNUALLY AND THE RESULTS OF THE REVIEW ARE REPORTED TO THE BOARD. ANY CHANGE IN COMPENSATION WOULD BE RECOMMENDED BY THE EXECUTIVE COMMITEE FOR BOARD ACTION. THE RESULTS OF THE PERFORMANCE REVIEW AND ANY SALARY ADJUSTMENTS ARE DOCUMENTED IN A LETTER FROM THE CHAIRMAN OF THE BOARD TO THE PRESIDENT. A COMPENSATION COMMITTEE OF THE EXECUTIVE COMMITTEE REVIEWS SALARIES OF COMPARABLE NON-PROFIT ORGANIZATIONS BASED ON THEIR 990'S AND UTILIZED A SALARY SURVEY DURING THIS PROCESS. OTHER OFFICER AND KEY EMPLOYEE COMPENSATION IS DETERMINED BY THE CEO WITHIN THE PARAMETERS OF THE BOARD APPROVED BUDGET. THE COMPENSATION SETTING PROCESS OCCURS ANNUALLY FOR THE APPROPRIATE INDIVIDUALS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. OTHER FEES FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES : PROGRAM SERVICE EXPENSES 313,041. MANAGEMENT AND GENERAL EXPENSES 20,891. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 333,932. PROGRAM STAFF CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 482,963. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 482,963. FULFILLMENT SERVICES: PROGRAM SERVICE EXPENSES 54,529. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 54,529. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: DECREASE IN MINIMUM PENSION LIABILITY 221,553. PART XII LINE 2C - EXPLANATION OF CHANGE FROM THE PRIOR YEAR THERE WAS NO CHANGE FROM THE PRIOR YEAR.