2013-08-13T15:41:33-07:00 2012-12-31 Patel & Associates CPA 266 17th Street Suite 200 Oakland CA 946124124 990 2012-01-01 770548254 First 5 Association of California Inc FIRS 5102276967 1115 Atlantic Avenue Alameda CA 94501 Moira Kenney 2013-08-13 true Ramesh Patel CPA P00422725 5104525051 2012 2016-02-24 21:20:13Z X Moira Kenney 719 El Cerrito Plaza El Cerrito CA 94543 808190 false false X www.f5ac.org X 2001 CA 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. 15 15 4 15 0 250 250 747944 806423 1473 1517 0 749667 808190 2920 0 0 502070 396862 0 0 194680 306802 699670 703664 49997 104526 738965 878232 578893 613634 160072 264598 X 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. false false 303227 311051 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. 209926 99074 Public Policy - The Association provides information to organizations across California interested in advancing issues of early learning, health access and family support. 103209 398065 Member Services - The Association provides one-on-one support to county commissions in the following areas: administration, evaluation, communications, and financial operations. 4189 26474 620551 false false 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 true false false false false false false false false false false false false false false false false true false false false false true 5 0 true 4 true false false false false false false false false false false false false X 15 15 false false false false true true false true false false false true true true true true true true false false CA X Moira Kenney 5102276967 1115 Atlantic Avenue Alameda CA 94501 Pat Wheatley 1.00 1.00 X 0 0 0 Julio Rodriguez 1.00 1.00 X 0 0 0 Lisa Faulkner 1.00 1.00 X 0 0 0 Lani Schiff-Ross 1.00 1.00 X 0 0 0 Kendra Rogers 1.00 1.00 X 0 0 0 John Fisher 1.00 1.00 X 0 0 0 Karen Pautz 1.00 1.00 X 0 0 0 Sean Casey 1.00 1.00 X 0 0 0 Francine Rodd 1.00 1.00 X 0 0 0 Mike Ruane 1.00 1.00 X 0 0 0 Julie Gallelo 1.00 1.00 X 0 0 0 Jennie Tasheff 1.00 1.00 X 0 0 0 Amy Reisch 1.00 1.00 X 0 0 0 John Sims 1.00 1.00 X 0 0 0 Harry Freedman 1.00 1.00 X 0 0 0 Christine Karim 38.00 2.00 X 90464 0 41100 Moira Kenney 38.00 2.00 X 133250 0 42108 223714 83208 1 false true false 0 250 250 Program Fees/Contracts 900099 311051 311051 Member Dues 900099 495372 495372 806423 1517 1517 0 0 0 0 0 0 0 0 808190 807940 X 0 0 0 0 306922 265334 41588 0 54580 47185 7395 22856 19759 3097 8675 7499 1176 3829 3310 519 0 872 872 15447 15447 45008 45008 0 0 200764 196302 4462 0 3335 19 3316 0 0 4937 4937 8024 7873 151 0 47684 34449 13235 0 0 349 349 2170 2170 Reimbursed Personnel Expenses -26474 -10677 -15797 Program Materials 297 297 Miscellaneous Exp. 548 548 P/R & Benefits Processing 3841 3321 520 0 703664 620551 83113 0 1128 83295 643517 764534 0 63083 9878 0 0 0 0 7367 4727 18520 17415 2168 1105 0 0 0 0 21702 14693 738965 878232 105768 60577 473125 553057 578893 613634 X 160072 264598 160072 264598 738965 878232 104526 X false true X true false 13377 12272 1105 5143 5143 1105 X 834664 26474 26474 808190 808190 730138 26474 26474 703664 703664 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. X X X X false false false false false false false false false false Moira Kenney 131542 1708 41534 574 175358 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 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 15a 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 12c 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 11b 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 8 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 6 Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder The organization does have members. Form 990, Part III, Line 4d 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. CA Children & Families Foundation Inc 719 El Cerrito Plaza El Cerrito CA 94530 770561803 To support early childhood development CA 501 (c)(3) Line 7 NA false false false false false false false false false false false false false false false true false false false false CA Children & Families Foundation Inc o 26474 FMV