FIRST 5 ASSOCIATION OF CALIFORNIA INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: FIRST 5 ASSOCIATION OF CALIFORNIA INC (EIN 77-0548254)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-08-13
IRS object ID: 201342259349303359
Schema version: 2012v2.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-08-13T15:41:33-07:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Patel & Associates CPA	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	266 17th Street Suite 200	AddressLine1
City	Oakland	City
State	CA	State
ZIP Code	946124124	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	770548254	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	First 5 Association of California Inc	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	FIRS	NameControl
Phone	5102276967	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1115 Atlantic Avenue	AddressLine1
City	Alameda	City
State	CA	State
ZIP Code	94501	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Moira Kenney	Name
Title	Executive Director	Title
Date Signed	2013-08-13	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Ramesh Patel CPA	Name
PTIN	P00422725	PTIN
Phone	5104525051	Phone

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Address Change	X	AddressChange
Name Of Principal Officer Person	Moira Kenney	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	719 El Cerrito Plaza	AddressLine1
City	El Cerrito	City
State	CA	State
ZIP Code	94543	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	808190	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
All Affiliates Included	false	AllAffiliatesIncluded
Organization501c	X	Organization501c
Web Site	www.f5ac.org	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2001	YearFormation
State Legal Domicile	CA	StateLegalDomicile
Activity Or Mission Description	The mission of the association is to improve the lives of California's youngest children and their families through an effective, coordinated and inclusive implementation of the California Children and Families Act at the local and state levels.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	15	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	15	NbrIndependentVotingMembers
Total Nbr Employees	4	TotalNbrEmployees
Total Nbr Volunteers	15	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	250	ContributionsGrantsPriorYear
Contributions Grants Current Year	250	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	747944	ProgramServiceRevenuePriorYear
Program Service Revenue CY	806423	ProgramServiceRevenueCY
Investment Income Prior Year	1473	InvestmentIncomePriorYear
Investment Income Current Year	1517	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	749667	TotalRevenuePriorYear
Total Revenue Current Year	808190	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	2920	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	502070	SalariesEtcPriorYear
Salaries Etc Current Year	396862	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	194680	OtherExpensePriorYear
Other Expenses Current Year	306802	OtherExpensesCurrentYear
Total Expenses Prior Year	699670	TotalExpensesPriorYear
Total Expenses Current Year	703664	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	49997	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	104526	RevenuesLessExpensesCY
Total Assets BOY	738965	TotalAssetsBOY
Total Assets EOY	878232	TotalAssetsEOY
Total Liabilities BOY	578893	TotalLiabilitiesBOY
Total Liabilities EOY	613634	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	160072	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	264598	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	The mission of the association is to improve the lives of California's youngest children and their families through an effective, coordinated and inclusive implementation of the California Children and Families Act at the local and state levels.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	303227	Expense
Revenue	311051	Revenue
Description	Training & Technical Assistance - The Association provides technical assistance and training to 58 county commissions, in areas of early learning, health access, and family support. This training and technical assistance includes conferences, data analysis, and a web-hosted resource library on topics of interest to the commissions.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	209926	Expense
Revenue	99074	Revenue
Description	Public Policy - The Association provides information to organizations across California interested in advancing issues of early learning, health access and family support.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	103209	Expense
Revenue	398065	Revenue
Description	Member Services - The Association provides one-on-one support to county commissions in the following areas: administration, evaluation, communications, and financial operations.	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	4189	TotalOfOtherProgramServiceExp
Total Of Other Program Service Rev	26474	TotalOfOtherProgramServiceRev
Total Program Service Expense	620551	TotalProgramServiceExpense
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	5	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	4	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Form990-T Filed	false	Form990-TFiled
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Filed Lieu1041	false	FiledLieu1041
Licensed More Than One State	false	LicensedMoreThanOneState
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	15	NbrVotingGoverningBodyMembers
Number Independent Voting Members	15	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	true	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	false	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	CA	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	Moira Kenney	NamePerson
Telephone Number	5102276967	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1115 Atlantic Avenue	AddressLine1
City	Alameda	City
State	CA	State
ZIP Code	94501	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (17 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Average Hours Per Week RelatedAverageHoursPerWeekRelated	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
Pat Wheatley
Sthn Region Rep	1.00	1.00	X	0	0	0
Julio Rodriguez
Sthn Region Rep	1.00	1.00	X	0	0	0
Lisa Faulkner
BA Region Rep	1.00	1.00	X	0	0	0
Lani Schiff-Ross
Sacr Region Rep	1.00	1.00	X	0	0	0
Kendra Rogers
Cntrl Regn Rep	1.00	1.00	X	0	0	0
John Fisher
NE Region Rep	1.00	1.00	X	0	0	0
Karen Pautz
NW Region Rep.	1.00	1.00	X	0	0	0
Sean Casey
Eval Comm Chair	1.00	1.00	X	0	0	0
Francine Rodd
Prog Comm Chair	1.00	1.00	X	0	0	0
Mike Ruane
Advoc. Liaison	1.00	1.00	X	0	0	0
Julie Gallelo
Commun. Liaison	1.00	1.00	X	0	0	0
Jennie Tasheff
Past President	1.00	1.00	X	0	0	0
Amy Reisch
Secr/Treasurer	1.00	1.00	X	0	0	0
John Sims
Vice President	1.00	1.00	X	0	0	0
Harry Freedman
President	1.00	1.00	X	0	0	0
Christine Karim
Finance Manager	38.00	2.00		90464	0	41100	X
Moira Kenney
Executive Dir.	38.00	2.00		133250	0	42108	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	223714	TotalReportableCompFromOrg
Total Other Compensation	83208	TotalOtherCompensation
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Number Of Contractors GT100 K	0	NumberOfContractorsGT100K
All Other Contributions	250	AllOtherContributions
Total Contributions	250	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Program Fees/Contracts	900099	311051	311051
Member Dues	900099	495372	495372

Field	Value	IRS element (for citing)
Total Program Service Revenue	806423	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	1517	TotalRevenueColumn
Related Or Exempt Function Income	1517	RelatedOrExemptFunctionIncome

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income From Gaming NetIncomeFromGaming

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Field	Value	IRS element (for citing)
Total Other Revenue	0	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	808190	TotalRevenueColumn
Related Or Exempt Function Income	807940	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	X	InfoInScheduleOPartIX

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	0	Total

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	306922	Total
Program Services	265334	ProgramServices
Management And General	41588	ManagementAndGeneral

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	54580	Total
Program Services	47185	ProgramServices
Management And General	7395	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	22856	Total
Program Services	19759	ProgramServices
Management And General	3097	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	8675	Total
Program Services	7499	ProgramServices
Management And General	1176	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	3829	Total
Program Services	3310	ProgramServices
Management And General	519	ManagementAndGeneral

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	872	Total
Program Services	872	ProgramServices

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	15447	Total
Management And General	15447	ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	45008	Total
Program Services	45008	ProgramServices

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	200764	Total
Program Services	196302	ProgramServices
Management And General	4462	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	0	Total

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	3335	Total
Program Services	19	ProgramServices
Management And General	3316	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	0	Total

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	4937	Total
Management And General	4937	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	8024	Total
Program Services	7873	ProgramServices
Management And General	151	ManagementAndGeneral

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	47684	Total
Program Services	34449	ProgramServices
Management And General	13235	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	0	Total

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	349	Total
Management And General	349	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	2170	Total
Management And General	2170	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
Reimbursed Personnel Expenses	-26474	-10677	-15797
Program Materials	297	297
Miscellaneous Exp.	548		548
P/R & Benefits Processing	3841	3321	520

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	0	Total

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	703664	Total
Program Services	620551	ProgramServices
Management And General	83113	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	1128	BOY
EOY	83295	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	643517	BOY
EOY	764534	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
EOY	0	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	63083	BOY
EOY	9878	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
EOY	0	EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
EOY	0	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
EOY	0	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	7367	BOY
EOY	4727	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	18520	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	17415	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	2168	BOY
EOY	1105	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
EOY	0	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
EOY	0	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
EOY	0	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	21702	BOY
EOY	14693	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	738965	BOY
EOY	878232	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	105768	BOY
EOY	60577	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	473125	BOY
EOY	553057	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	578893	BOY
EOY	613634	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	160072	BOY
EOY	264598	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	160072	BOY
EOY	264598	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	738965	BOY
EOY	878232	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	104526	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Both	X	FinancialStatementBoth

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule D IRS990ScheduleD

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	13377	OtherCostOrOtherBasis
Depreciation	12272	Depreciation
Book Value	1105	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	5143	OtherCostOrOtherBasis
Depreciation	5143	Depreciation

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	1105	TotalOfBookValueLandBuildings
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	834664	TotRevenueEtcAuditedFinclStmt
Other Revenues	26474	OtherRevenues
Revenue Not Rptd F990	26474	RevenueNotRptdF990
Revenue Subtotal	808190	RevenueSubtotal
Total Revenue Per Form990	808190	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	730138	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	26474	OtherExpensesIncluded
Expenses Not Rptd F990	26474	ExpensesNotRptdF990
Expenses Subtotal	703664	ExpensesSubtotal
Total Expenses Per Form990	703664	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Part XII, Line 2d	Part XII, Line 2d: Other expenses and losses per audited F/S	Reimbursements from affiliated entity $26474
Part XI, Line 2d	Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990	Reimbursements from affiliated entity $26474
Part X	Part X : FIN48 Footnote	F5AC is exempt from income taxes under Internal Revenue Code Section 501(c)(4). GAAP provides accounting and disclosure guidance about positions taken by an entity in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. The Associations returns are subject to examination by federal and state taxing authorities, generally for three years and four years, respectively, after they are filed.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	X	CompensationCommittee
Written Employment Contract	X	WrittenEmploymentContract
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	false	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	false	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	false	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	false	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	false	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	false	AnyNonFixedPayments
Initial Contract Exception	false	InitialContractException
Rebuttable Presumption Procedure	false	RebuttablePresumptionProcedure

Form990 Schedule J Part II Form990ScheduleJPartII

Field	Value	IRS element (for citing)
Name Person	Moira Kenney	NamePerson
Title	Executive Dir.	Title
Base Compensation Filing Org	131542	BaseCompensationFilingOrg
Other Compensation Filing Org	1708	OtherCompensationFilingOrg
Deferred Comp Filing Org	41534	DeferredCompFilingOrg
Nontaxable Benefits Filing Org	574	NontaxableBenefitsFilingOrg
Total Compensation Filing Org	175358	TotalCompensationFilingOrg

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (8 entries)

Return ReferenceReturnReference	ExplanationExplanation	IdentifierIdentifier
Schedule C	The organization is not subject to the IRC Section 6033(E)(1) dues notification requirement, which exempts them from filing Schedule C. However, the organization does have a small amount of lobbying expense as shown in Form 990, Part IX, Line 11d.
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	The organization's governing documents, policies and financial statements are made available upon request.	Form 990, Part VI, Line 19
Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management	The Executive Director's salary was determined according to the board compensation policy. The board personnel committee used data from comparable public and private sector employers and documented its decision process. This process was last undertaken in 2011.	Form 990, Part VI, Line 15a
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts	The organization regularly and consistently monitors and enforces compliance with the policy. Article III of the policy addresses procedures. Officers, directors and key employees are covered under the policy and required to complete an annual disclosure form.	Form 990, Part VI, Line 12c
Form 990, Part VI, Line 11b: Form 990 Review Process	The organization's board of directors will receive a copy of the Form 990 before it is filed with the IRS.	Form 990, Part VI, Line 11b
Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings	The organization does not have a committee with the authority to act on behalf of the governing body.	Form 990, Part VI, Line 8
Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder	The organization does have members.	Form 990, Part VI, Line 6
Form 990, Part III, Line 4d: Other Program Services Description	OTHER PROGRAM SERVICES 4: Member Services - The Association provides one-on-one support to county commissions in the following areas: administration, evaluation, communications, and financial operations.	Form 990, Part III, Line 4d

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII

Name Of Disregarded Entity NameOfDisregardedEntity

Field	Value	IRS element (for citing)
Business Name Line1	CA Children & Families Foundation Inc	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	719 El Cerrito Plaza	AddressLine1
City	El Cerrito	City
State	CA	State
ZIP Code	94530	ZIPCode

Field	Value	IRS element (for citing)
EIN	770561803	EIN
Primary Activities	To support early childhood development	PrimaryActivities
Legal Domicile State	CA	LegalDomicileState
Exempt Code Section	501 (c)(3)	ExemptCodeSection
Public Charity Status	Line 7	PublicCharityStatus

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	NA	BusinessNameLine1

Field	Value	IRS element (for citing)
Controlled Org	false	ControlledOrg

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	false	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	false	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	false	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	false	LoansOrGuaranteesFromOtherOrg
Dividends Related Organization	false	DividendsRelatedOrganization
Sale Of Assets To Other Org	false	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	false	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	false	ExchangeOfAssets
Rental Of Facilities To Other Orgs	false	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	false	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	false	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	false	PerformOfServicesByOtherOrgs
Sharing Of Facilities	false	SharingOfFacilities
Sharing Of Paid Employees	true	SharingOfPaidEmployees
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	false	OtherTransferToOtherOrg
Other Transfer From Other Org	false	OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable

Name Of Other Organization NameOfOtherOrganization

Field	Value	IRS element (for citing)
Business Name Line1	CA Children & Families Foundation Inc	BusinessNameLine1

Field	Value	IRS element (for citing)
Transaction Type	o	TransactionType
Amount Involved	26474	AmountInvolved
Method Of Amt Determination	FMV	MethodOfAmtDetermination