2013-11-14T15:50:54-06:00 2012-12-31 GHP Horwath PC 1670 Broadway Suite 3000 Denver CO 80202 990 2012-01-01 263349334 A Precious Child Inc % JENENE MONTOYA APRE 3034664272 557 Burbank Street Unit E Suite Broomfield CO 80020 Carina Martin 3034664272 2013-08-05 true William A Rooney 3038315000 2012 2016-02-25 16:41:14Z JENENE MONTOYA 557 BURBANK STREET UNIT E BROOMFIELD CO 80020 2189377 false X www.apreciouschild.org X 2008 CO A Precious Child, Inc. is devoted to making a positive impact in the lives of disadvantaged and displaced children and families in Colorado by improving their quality of life. 21 21 17 3300 0 1503068 2153165 0 0 0 0 -5721 -15297 1497347 2137868 0 0 0 0 119504 221172 0 0 42556 1291746 1943757 1411250 2164929 86097 -27061 273603 252310 5788 11556 267815 240754 X A PRECIOUS CHILD, INC IS A 501(C)(3) NONPROFIT ORGANIZATION DEVOTED TO MAKING A POSITIVE IMPACT IN THE LIVES OF DISADVANTAGED AND DISPLACED CHILDREN AND FAMILIES IN COLORADO BY IMPROVING THEIR QUALITY OF LIFE. false false 283685 THE FILL A BACKPACK (F.A.B.) PROGRAM OPERATES DURING THE SUMMER MONTHS LEADING UP TO THE BEGINNING OF THE SCHOOL YEAR. THIS PROGRAM SUPPLIES CHILDREN WITH NECESSARY SCHOOL SUPPLIES WHOSE FAMILIES OTHERWISE COULD NOT AFFORD THEM. IN 2012, THE F.A.B. PROGRAM PROVIDED OVER 4,600 BACKPACKS FILLED WITH SCHOOL SUPPLIES TO NEEDY CHILDREN. 1247047 PRECIOUS ESSENTIALS PROVIDES CLOTHING, SHOES AND OTHER ESSENTIALS TO CHILDREN AND FAMILIES WHO ARE DESPERATELY IN NEED. IN 2012 OVER $1,800,000 IN CLOTHING COSTS, SHOES, AND OTHER ESSENTIALS WERE PROVIDED TO NEARLY 20,000 COLORADO RESIDENTS. 274250 PRECIOUS GIFT PROVIDES GIFTS TO NEEDY CHILDREN DURING THE MONUMENTAL TIMES IN THEIR LIVES SUCH AS BIRTHDAYS AND DURING THE HOLIDAY SEASON. MORE THAN 5,000 CHILDREN WERE PROVIDED WITH BIRTHDAY AND HOLIDAY PRESENTS IN 2012 AT A VALUE OF OVER $251,000. 10825 PRECIOUS BOUTIQUE PROVIDES CLOTHING AND BASIC NECESSITIES TO FAMILIES IN NEED. 97147 BASICS 4 BABIES PROVIDES DIAPERS, WIPES, FORMULA AND OTHER BABY ESSENTIALS TO FAMILIES IN NEED. 118512 GIVESPORTS PROVIDES SCHOLARSHIPS AND SPORTS EQUIPMENT TO CHILDREN IN NEED. 226484 2031466 true true false false false false false false false true false false false false true true false false false false false false false true false false false false false false false false false false false false false true false false false false false false false false true 0 0 true 17 true false false false false false true true false false false false X 21 21 false false false false false false false true true false false false true true true true true true true false X JENENE MONTOYA 3034664272 557 BURBANK STREET UNIT E BROOMFIELD CO 80020 X Randy Reed 1.5 X DAVID PEKETZ 1.5 X X JONATHAN FETHEROLF 1.5 X NANCY CLARK 1.5 X X Joe Bruce 1.5 X MERI GIEWAT 1.5 X Thomas Deland 1.5 X Malcolm Evans 1.5 X Stan Gardner 1.5 X X MIREYA STORY 1.5 X Lori Kemmet 1.5 X X Shawn McIntire 1.5 X X Michael Sandstrum 1.5 X BRUCE LANGER 1.5 X SCOTT CHRISBACHER 1.5 X MIKE KING 1.5 X CHRISTAIN MICHAELSEN 1.5 X STACY MCCLELLAN 1.5 X SHELLY HARPER 1.5 X TIM SISNEROS 1.5 X CARINA MARTIN 40.0 X 0 false false false 0 173550 19000 1960615 1732831 2153165 0 0 0 0 0 0 0 0 36212 173550 51509 -15297 -15297 0 0 0 2137868 -15297 0 0 0 0 0 0 199577 135517 29001 35059 0 4763 3618 647 498 16832 13253 1809 1770 0 0 9950 9950 0 0 0 2954 2102 513 339 2011 1163 848 22731 14279 7342 1110 4359 2694 1665 0 61884 42692 16885 2307 0 0 164 160 4 0 0 0 3748 2546 1202 PROGRAM MATERIALS 1810224 1810224 VEHICLE EXPENSES 2154 1998 156 CREDIT CARD FEES 3929 732 3197 BOARD DEVELOPMENT EXPENSES 292 36 256 19357 612 17276 1469 2164929 2031466 90907 42556 60708 112365 0 0 16865 0 0 0 0 0 0 0 0 0 179920 123710 3610 5610 12500 1875 12500 10625 0 0 0 0 0 0 0 0 0 0 273603 252310 5788 11556 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5788 11556 X 267815 240754 0 0 0 0 267815 240754 273603 252310 X -27061 X false true X false false X 22510 280285 1030795 1503068 2153165 4989823 0 0 22510 280285 1030795 1503068 2153165 4989823 236411 4753412 0 0 0 4989823 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 12500 1875 10625 10625 0 0 2625604 445227 42509 487736 2137868 2137868 2652665 445227 42509 487736 2164929 2164929 FIN 48 (ASC 740) FOOTNOTE PART X, LINE 2 THE ORGANIZATION IS OPERATED AS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION HAD NO UNRELATED BUSINESS INCOME FOR THE YEAR ENDED DECEMBER 31, 2012. THE ORGANIZATION RECOGNIZES TAX LIABILITIES WHEN, DESPITE THE ORGANIZATION'S BELIEF THAT ITS TAX RETURN POSITIONS ARE SUPPORTABLE, THE ORGANIZATION BELIEVES THAT CERTAIN POSITIONS MAY NOT BE FULLY SUSTAINED UPON REVIEW BY TAX AUTHORITIES. BENEFITS FROM TAX POSITIONS ARE MEASURED AT THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN FIFTY PERCENT LIKELY OF BEING REALIZED UPON SETTLEMENT. THE ORGANIZATION HAS CONCLUDED THERE IS NO TAX LIABILITY OR BENEFIT REQUIRED TO BE RECORDED AS OF DECEMBER 31, 2012. PART XII LINE 2D FUNDRAISER EVENT EXPENSES: $42,509 PART XIII LINE 2D FUNDRAISER EVENT EXPENSES: $42,509 GOLF TOURNAMENT 62816 40097 22719 24056 HERO LUNCHEON 113942 113942 15696 3 33004 19511 13493 11757 209762 173550 36212 51509 51509 -15297 X 1241781 FMV X SCHOOL SUPPLIES 0 231050 FMV X PRESENTS 0 251000 FMV X GIFT CERTIFICATES 0 9000 FMV false false false Form 990, Part VI, Section B, Line 12c Inquiries are made at board meetings to ensure that every member is in compliance with the conflict of interest policy. Form 990, Part VI, Section B, Line 15a & 15b The Organization's Executive Director is a volunteer position, therefore there is no compensation given. The Organization determines other employee compensation by looking at market comparisions, budget allowances and performance reviews. Form 990, Part VI, Section C, Line 19 The Organization makes its governing documents, conflict of interest policy and financial information available to the public upon request. Form 990, Part VI, Section B, Line 11b Before filing the 990 it is reviewed by the Executive Director and Director of Finance & Administration and then forwarded to the Executive Committee of the board of directors for their final review and approval. A copy is provided to the entire Board of Directors. Once officially approved, it is filed with the IRS.