CHILDREN NOW: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- CHILDREN NOW (EIN 94-3059243)
- Tax period
- 2011-01-01 to 2011-12-31
- Filed
- 2012-11-15
- IRS object ID
- 201233209349308248
- Schema version
- 2011v1.2
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2012-11-15T16:21:14-06:00 | Timestamp |
| Tax Period End Date | 2011-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 263939360 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BOMAN ACCOUNTING GROUP INC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 30 UNION AVENUE SUITE 210 | AddressLine1 |
| City | CAMPBELL | City |
| State | CA | State |
| ZIP Code | 95008 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 943059243 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Children Now | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | CHIL | NameControl |
| Phone | 5107632444 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1404 Franklin St Ste 700 | AddressLine1 |
| City | Oakland | City |
| State | CA | State |
| ZIP Code | 94612 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Edward Lempert | Name |
| Title | President | Title |
| Phone | 5107632444 | Phone |
| Date Signed | 2012-11-15 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | LYNDA R BOMAN CPA | Name |
| PTIN | P00135429 | PTIN |
| Phone | 4088662004 | Phone |
| Date Prepared | 2012-11-15 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | 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 | Edward Lempert | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1404 Franklin St Ste 700 | AddressLine1 |
| City | Oakland | City |
| State | CA | State |
| ZIP Code | 94612 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 6729737 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.childrennow.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1988 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | Children Now is the leading, nonpartisan, multi-issue research, policy development and advocacy organization dedicted to promoting children's health and education in California and creating national media policies that support child development. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 21 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 20 | NbrIndependentVotingMembers |
| Total Nbr Employees | 28 | TotalNbrEmployees |
| Total Nbr Volunteers | 24 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 2170128 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 6674413 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 65332 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 35544 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 13146 | InvestmentIncomePriorYear |
| Investment Income Current Year | 19114 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 4575 | OtherRevenuePriorYear |
| Other Revenue Current Year | 666 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 2253181 | TotalRevenuePriorYear |
| Total Revenue Current Year | 6729737 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 3333 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 1015190 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 2916586 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 2690705 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 220062 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 507681 | OtherExpensePriorYear |
| Other Expenses Current Year | 763018 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 3427600 | TotalExpensesPriorYear |
| Total Expenses Current Year | 4468913 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -1174419 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 2260824 | RevenuesLessExpensesCY |
| Total Assets BOY | 3963598 | TotalAssetsBOY |
| Total Assets EOY | 6778589 | TotalAssetsEOY |
| Total Liabilities BOY | 389033 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 947153 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 3574565 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 5831436 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | Children Now is the leading, nonpartisan, multi-issue research, policy development and advocacy organization dedicted to promoting children's health and education in California and creating national media policies that support child development. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 2106033 | Expense |
| Grants | 982190 | Grants |
| Revenue | 35544 | Revenue |
| Description | HealthChildren Now's health programs focus on ensuring that children have affordable health coverage and meaningful access to quality care. We also work to improve coverage and access for oral health services and to address childhood obesity through reducing unhealthy food advertising targeted to children. Through our health efforts, we have helped to ensure that more low-income families and children with pre-existing conditions obtain health insurance coverage through Medicaid and new regulations established by federal health care reform. We helped educate families on the benefits and eligibility requirements of California's programs for children's health coverage. We have built a stakeholder network in support of child-centered health homes as a means to improve access and health care delivery to children. We have advocated for improved oral health coverage, convening the Children's Oral Health Workgroup, a diverse group of providers, educators, researchers, business groups and others to develop a children's oral health agenda and to serve as a hub of information. We also host convenings to bring attention to important children's health topics and disseminate publications. For example we hosted a webinar on health homes and released a policy brief highlighting the intersecting risk factors associated with childhood obesity and dental disease and offering solutions to prevent both conditions. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 1377809 | Expense |
| Grants | 33000 | Grants |
| Description | EducationChildren Now's education program aims to ensure every child has access to high-quality early learning and development opportunities, a rigorous K-12 education, and quality afterschool, summer and other expanded learning programs. Through research and analysis, policy development, education and outreach campaigns, coalition-building, and state level advocacy, we have achieved the following: we played a central role in the development and implementation of California's educational data system--planning for its use, governance, linkages to other data systems, and inclusion of essential data elements such as attendance data--to improve education quality and guide decision making; we helped to secure federal funding for and have vigorously promoted an early care data system; we helped develop and are supporting implementation of a state kindergarten readiness assessment tool; we worked with partners to develop a comprehensive statewide infant/toddler agenda to help inform the field; we helped ensure summer programs could operate a full day to combat summer learning loss; and we continue to lead efforts to improve early learning, afterschool and summer program quality. We also disseminate research, write briefs and host conferences to draw attention to critical topics in education. For example, we hosted a major policy forum highlighting Chronic Absence as an early indicator of school drop out and academic distress. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 203959 | Expense |
| Description | Research and data collectionChildren Now produces comprehensive reports, fact sheets and policy briefs on topics related to each of our program areas. We produce two marquee publications: 1) the California Report Card, which provides up-to-date data on the status of California's children, addresses recent policy developments, and delivers recommendations for improving children's well-being and 2) the California County Scorecard of Children's Well Being, which provides policymakers, advocates and community leaders with a much-needed means of measuring and analyzing children's well-being at the county level over time, by race and ethnicity, and relative to other counties. This online advocacy and data tool includes easy-to-read graphics depicting counties' unique strengths and vulnerabilities in meeting children's needs. Both of these publications are widely distributed to state and local policy makers, the media, service providers, civic organizations and concerned California residents. Outreach efforts and briefings around these publications as well as the widespread media coverage generated by their release motivate policymakers and key stakeholders to make children's concerns a priority. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 147904 | Expense |
| Description | Cross Systems ServicesChildren Now's cross systems services program works to improve service that address children's physical, cognitive, emotional and social needs in concert, across multiple systems, in order to maximize service effectiveness and minimize the cost of service delivery. Through these efforts, we have helped to create and lead the Being Well Learning Well Network, a diverse group of stakeholders working to support school-based health and social services; we have built awareness of important issues and reforms through events and convenings. For example, we hosted a convening to examine opportunities to streamline and coordinate children's services in the state and to explore the merits of a Children's Cabinet. We have also worked to address the comprehensive health, education and social service needs of children in the child welfare system. Through coordinating advocates, sharing information with stakeholders and policymakers and producing position papers, we have been successful in securing increased funding for child welfare services and strengthening oversight of child welfare services, particularly as services have been realigned from state to county-level control. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 147904 | TotalOfOtherProgramServiceExp |
| Total Program Service Expense | 3835705 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 1 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 9 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 28 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Taxable Distributions | 0 | TaxableDistributions |
| Distribution To Donor | 0 | DistributionToDonor |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 21 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 20 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Organization | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 5107632444 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1404 Franklin St Ste 700 | AddressLine1 |
| City | Oakland | City |
| State | CA | State |
| ZIP Code | 94612 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (28 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| Jane Gardner | ||||||||
| Board Chair | 1.00 | X | 0 | 0 | 0 | |||
| Grace Won | ||||||||
| Secretary | 0.80 | X | 0 | 0 | 0 | |||
| Pete Bewley | ||||||||
| Finance Chair | 1.00 | X | 0 | 0 | 0 | |||
| Jim Cunneen | ||||||||
| Audit Committee Chair | 0.80 | X | 0 | 0 | 0 | |||
| Nancy Murray | ||||||||
| Development Committee (Co-Chair) | 0.80 | X | 0 | 0 | 0 | |||
| John Garcia | ||||||||
| Nominating Committee (Co-Chair) | 0.80 | X | 0 | 0 | 0 | |||
| Allan K Jonas | ||||||||
| Nominating Committee (Co-Chair) | 0.10 | X | 0 | 0 | 0 | |||
| Laura Casas Frier | ||||||||
| Audit Committee | 0.50 | X | 0 | 0 | 0 | |||
| Hon Cruz Reynoso | ||||||||
| Audit Committee | 0.50 | X | 0 | 0 | 0 | |||
| Neal Bear MD | ||||||||
| Development Committee | 0.30 | X | 0 | 0 | 0 | |||
| Lenny Mendonca | ||||||||
| Development Committee | 0.80 | X | 0 | 0 | 0 | |||
| David G Johnson | ||||||||
| Finance Committee | 0.50 | X | 0 | 0 | 0 | |||
| Gay Krause | ||||||||
| Finance Committee | 0.80 | X | 0 | 0 | 0 | |||
| Craig Parsons | ||||||||
| Nominating Committee | 0.30 | X | 0 | 0 | 0 | |||
| Kathleen Abernathy | ||||||||
| Member | 0.10 | X | 0 | 0 | 0 | |||
| Natasha Hoehn | ||||||||
| Member | 0.30 | X | 0 | 0 | 0 | |||
| Donna Friedman Meir | ||||||||
| Member | 0.50 | X | 0 | 0 | 0 | |||
| Theodore R Mitchell | ||||||||
| Member | 0.10 | X | 0 | 0 | 0 | |||
| Jennie Ward Robinson PhD | ||||||||
| Member | 0.10 | X | 0 | 0 | 0 | |||
| Gloria Tristani | ||||||||
| Member | 0.30 | X | 0 | 0 | 0 | |||
| Edward Lempert | ||||||||
| President | 40.00 | X | 400111 | 0 | 69723 | X | ||
| Brian Kennedy | ||||||||
| VP Marketing and Partnerships | 40.00 | 164630 | 0 | 41821 | X | |||
| Kristen Schutjer-Mance | ||||||||
| VP Operations and Research | 40.00 | 166115 | 0 | 32074 | X | |||
| Kathleen M Skrainar | ||||||||
| Director, Finance | 40.00 | 101290 | 0 | 24945 | X | |||
| Brad Strong | ||||||||
| Senior Director, Policy | 40.00 | 128282 | 0 | 29959 | X | |||
| Jeffrey McIntyre | ||||||||
| Director, National Policy | 40.00 | 119461 | 0 | 18982 | X | |||
| Samanta Tran | ||||||||
| Associate Director, Eduction | 40.00 | 103846 | 0 | 16696 | X | |||
| Kelly Hardy | ||||||||
| Director, Health Policy | 40.00 | 101152 | 0 | 20619 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 1284887 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 254819 | TotalOtherCompensation |
| Number Individuals GT100 K | 8 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| All Other Contributions | 6674413 | AllOtherContributions |
| Noncash Contributions | 15000 | NoncashContributions |
| Total Contributions | 6674413 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Fee for service | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 35544 | TotalRevenueColumn |
| Related Or Exempt Function Income | 35544 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 35544 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 19114 | TotalRevenueColumn |
| Exclusion | $19,114 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Miscellaneous receipts | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 666 | TotalRevenueColumn |
| Exclusion | $666 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 666 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 6729737 | TotalRevenueColumn |
| Related Or Exempt Function Income | 35544 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $19,780 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1015190 | Total |
| Program Services | 1015190 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 730856 | Total |
| Program Services | 579897 | ProgramServices |
| Management And General | 89749 | ManagementAndGeneral |
| Fundraising | 61210 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1438476 | Total |
| Program Services | 1117219 | ProgramServices |
| Management And General | 249267 | ManagementAndGeneral |
| Fundraising | 71990 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 378344 | Total |
| Program Services | 304901 | ProgramServices |
| Management And General | 46886 | ManagementAndGeneral |
| Fundraising | 26557 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 143029 | Total |
| Program Services | 115658 | ProgramServices |
| Management And General | 17461 | ManagementAndGeneral |
| Fundraising | 9910 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3841 | Total |
| Program Services | 144 | ProgramServices |
| Management And General | 3697 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17936 | Total |
| Management And General | 17936 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 328029 | Total |
| Program Services | 269755 | ProgramServices |
| Management And General | 58274 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 86591 | Total |
| Program Services | 18900 | ProgramServices |
| Management And General | 49842 | ManagementAndGeneral |
| Fundraising | 17849 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 19951 | Total |
| Program Services | 1109 | ProgramServices |
| Management And General | 18842 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 193279 | Total |
| Program Services | 27297 | ProgramServices |
| Management And General | 165980 | ManagementAndGeneral |
| Fundraising | 2 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 28325 | Total |
| Program Services | 26210 | ProgramServices |
| Management And General | 1908 | ManagementAndGeneral |
| Fundraising | 207 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 22870 | Total |
| Program Services | 7194 | ProgramServices |
| Management And General | 15676 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10583 | Total |
| Management And General | 10583 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 20654 | Total |
| Management And General | 20654 | ManagementAndGeneral |
Other Expenses OtherExpenses (3 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Miscellaneous | 24260 | 159 | 24029 | 72 |
| Bank and payroll fees | 6699 | 6699 | ||
| Shared allocation | 0 | 352072 | -384337 | 32265 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4468913 | Total |
| Program Services | 3835705 | ProgramServices |
| Management And General | 413146 | ManagementAndGeneral |
| Fundraising | 220062 | Fundraising |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3345181 | BOY |
| EOY | 4336084 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 452055 | BOY |
| EOY | 2282337 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 70398 | BOY |
| EOY | 59949 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 98644 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 66314 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 34404 | BOY |
| EOY | 32330 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 61560 | BOY |
| EOY | 67889 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3963598 | BOY |
| EOY | 6778589 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 210900 | BOY |
| EOY | 271290 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 554524 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7002 | BOY |
| EOY | 13125 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 171131 | BOY |
| EOY | 108214 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 389033 | BOY |
| EOY | 947153 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2069880 | BOY |
| EOY | 2155343 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1504685 | BOY |
| EOY | 3676093 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3574565 | BOY |
| EOY | 5831436 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3963598 | BOY |
| EOY | 6778589 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 2260824 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -3953 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 8942050 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 2723366 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 3819288 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 2170128 | CurrentTaxYearMinus1Year |
| Current Tax Year | 6674413 | CurrentTaxYear |
| Total | 24329245 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 8942050 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 2723366 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 3819288 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 2170128 | CurrentTaxYearMinus1Year |
| Current Tax Year | 6674413 | CurrentTaxYear |
| Total | 24329245 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amounts Subst Contributors Total | 16786394 | AmountsSubstContributorsTotal |
| Public Support Total170 | 7542851 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 89021 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 77563 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 41490 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 13146 | CurrentTaxYearMinus1Year |
| Current Tax Year | 19114 | CurrentTaxYear |
| Total | 240334 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 30 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | -12734 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 9923 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 4575 | CurrentTaxYearMinus1Year |
| Current Tax Year | 666 | CurrentTaxYear |
| Total | 2460 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 24572039 | TotalSupport |
| Gross Receipts From Admissions Etc | 283209 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.30700 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.29090 | PublicSupportPertcentPriorYear |
| Ten Percent Test Current Year | X | TenPercentTestCurrentYear |
| Facts And Circumstances Test | The following discussion demonstrates that Children Now meets the Facts and Circumstances test of Regulation 1.170A-(9)(e)(3) and qualifies as a public charity under Section 509(a) and 170(b)(1)(A)(vi).1. Ten percent of support requirement. Children Now's public support for the current period, tax year 2011, is 30.70%, well in excess of the 10% requirement. This percentage was above 33 and 1/3 through 2008 and is expected to increase again in 2012. The dip below is largely due to two large multi-year grants that were reported in full under accrual accounting rules.2. Attraction of public support. The Regulations provide that an organization must be so organized and operated as to attract new and additional public or governmental support on a continuous basis. An organization meets this requirement if it maintains a continuous and bona fide program for solicitation of funds from the general public, community, or membership group involved, or if it carries on activities designed to attract support from governmental units or other organizations described in section 170 (b)(I) (A)(i) through (vi). a. Children Now has both well-established and additional, more-recently developed systems designed to continually attract new and additional public support. i. Children Now solicits donations from a wide range of individual donors. We send out roughly 2,000 to 3,000 solicitations annually, and receive donations from nearly two hundred individuals. We recently launched new outreach efforts to expand our individual database and provide more frequent contact with potential donors, including a redesigned website that offers a range of opportunities to attract and engage with prospective donors. We also present at events with prospective donors to outline our programs and expand our individual donor support.ii. In addition to our general solicitation efforts, Children Now also conducts solicitations for specific publications and research products. This effort includes sending approximately 300 solicitation requests for our signature research products, The California Report Card and The California County Scorecard of Children's Well-being, to community foundations and to corporate and other potential donors. iii. Children Now sends regular programmatic updates to a large number of potential funders. These updates outline programmatic activities of special interest to prospective funders to attract support.iv. Children Now's efforts to attract new public support also include reaching out to other charitable organizations, including developing new partnership opportunities with community foundations. 3. Additional public support factors. Children Now also meets each of the following four factors relevant to demonstrate public support for non-membership organizations.a. Percentage of financial support. The Regulations provide that the higher the percentage of support above 10% from public or governmental sources, the lower the burden of establishing the publically supported nature of the organization through other factors. i. Children Now's public support percentage of 30.70% is well in excess of the 10% floor and just below the threshold for the standard one-third mechanical test. Moreover, Children Now expects that percentage to increase in succeeding years.b. Sources of support. The Regulations provide that the fact that the organization's support is obtained from governmental units or directly or indirectly from a representative number of persons, rather than receiving almost all of its support from the members of a single family, will be taken into consideration in determining whether an organization is publically supported.i. Children Now is a public organization that has received substantial grants from a wide range of funders. In addition to the organization's nearly 200 individual donors, Children Now's funding comes from more than thirty different foundations and public charities. These sources of funding are broad--representing a high number of foundations that support children's advocacy; they are also diverse, reflecting work to improve the well-being of all children (from efforts to improve early education, K-12 education and afterschool, summer and expanded learning, to a wide array of health issues including oral health care, health coverage and health access for children, as well as effort to combat obesity and to improve child welfare services.) Additionally, no substantial funding comes from a single family or small group of individuals.c. Representative governing body. The Regulations provide that the fact that an organization has a governing body which represents the broad interests of the public, rather than the personal or private interest of a limited number of donors, will be taken into account in determining whether an organization is publically supported.i. Children Now's governing board represents a broad cross-section of community views and interests. It is comprised entirely of individuals with commitment and expertise related to our different issue areas focused on improving the well-being of children. Members of the governing board include community leaders, former elected officials, a former California Supreme Court Justice, educators, professionals from other charitable organizations and individuals with relevant strategic, organizational management or legal expertise valuable to advance the organization's mission to improve children's well-being. d. Availability of public facilities or services. The Regulations provide that the fact that an organization is of the type which generally provides facilities or services directly for the benefit of the general public on a continuing basis (for example, maintenance of a definitive program to accomplish its charitable work in the community; participation in the organization's programs by members of the public having special knowledge or expertise, public officials or civic or community leaders; as well as publishing scholarly studies that are widely used by colleges and universities or the public) will be considered evidence that the organization is publically supported. i. Children Now's programs are entirely focused on providing services that benefit the general public as all our programming is designed to improve the health, education and well-being of all children. Children Now continually maintains active programs, using research and analysis, policy development, coalition outreach, education and advocacy to ensure every child has access to high-quality early learning and development opportunities, a rigorous K-12 education, and quality afterschool, summer and other expanded learning programs. Children Now also continuously maintains programs to ensure that all children have affordable heath coverage and meaningful access to quality care, coverage and access for oral health services, and protections from factors that contribute to childhood obesity. ii. Children Now builds awareness of important issues and reforms through conferences and events, which attract leading stakeholders, experts and public officials and members of the general public working to improve children's well-being. Children Now's academic advisory committee, made up of experts across issue areas, and many other partners with expertise in relevant topics contribute to and participate in our programs. iii. Children Now also raises awareness of the needs of children through research publications which are widely disseminated to the public, the media, child advocates and policymakers. Our major publications are digitally distributed to more than 2,000 federal and local policymakers, community leaders, advocates, educators and service providers. Additionally, approximately 4,000 copies are downloaded or viewed on our website. We also release our publications to a wide range of media outlets and are regularly relied upon and cited in media reports on issues affecting children. Additionally, we hold briefing events, in-person meetings with community organizations, and webinars to highlight research publications for a broad range of individuals and organizations across the state. We also feature key data using social media outlets (Twitter and Facebook) to raise the visibility of the needs of California's children. --Based on the foregoing and our high public support percentage, well above 10%; substantial activities designed to attract new public support; diverse sources of support; diverse and representative governing body; and activities, all of which are designed to directly benefit all children and to educate academics, public officials and the public, Children Now satisfies the facts and circumstances test and meets the standards as a public charity. | FactsAndCircumstancesTest |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule C IRS990ScheduleC
Total Grassroots Lobbying TotalGrassrootsLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 851 | FilingOrganizationsTotals |
Total Direct Lobbying TotalDirectLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 53660 | FilingOrganizationsTotals |
Total Lobbying Expenditures TotalLobbyingExpenditures
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 54511 | FilingOrganizationsTotals |
Other Exempt Purpose Expenditures OtherExemptPurposeExpenditures
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 4248851 | FilingOrganizationsTotals |
Total Exempt Purpose Expenditures TotalExemptPurposeExpenditures
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 4303362 | FilingOrganizationsTotals |
Lobbying Nontaxable LobbyingNontaxableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 365168 | FilingOrganizationsTotals |
Grassroots Nontaxable GrassrootsNontaxableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 91292 | FilingOrganizationsTotals |
Tot Lobbying Grassroot Minus Non Tx TotLobbyingGrassrootMinusNonTx
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 0 | FilingOrganizationsTotals |
Tot Lobby Expend Mns Lobbying Nontx TotLobbyExpendMnsLobbyingNontx
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 0 | FilingOrganizationsTotals |
Lobbying Nontaxable Amount2 LobbyingNontaxableAmount2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | 365084 | CurrentYearMinus3 |
| Current Year Minus2 | 342130 | CurrentYearMinus2 |
| Current Year Minus1 | 307773 | CurrentYearMinus1 |
| Current Year | 365168 | CurrentYear |
| Total | 1380155 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $2,070,233 | LobbyingCeilingAmount |
Total Lobbying Expenditures2 TotalLobbyingExpenditures2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | 23041 | CurrentYearMinus3 |
| Current Year Minus2 | 53767 | CurrentYearMinus2 |
| Current Year Minus1 | 54816 | CurrentYearMinus1 |
| Current Year | 54511 | CurrentYear |
| Total | 186135 | Total |
Grassroots Nontaxable Amount2 GrassrootsNontaxableAmount2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | 91271 | CurrentYearMinus3 |
| Current Year Minus2 | 85533 | CurrentYearMinus2 |
| Current Year Minus1 | 76943 | CurrentYearMinus1 |
| Current Year | 91292 | CurrentYear |
| Total | 345039 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $517,559 | GrassrootsCeilingAmount |
Grassroots Lobbying Expenditures GrassrootsLobbyingExpenditures
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | 2023 | CurrentYearMinus3 |
| Current Year Minus2 | 3320 | CurrentYearMinus2 |
| Current Year Minus1 | 1089 | CurrentYearMinus1 |
| Current Year | 851 | CurrentYear |
| Total | 7283 | Total |
Schedule D IRS990ScheduleD
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 98644 | OtherCostOrOtherBasis |
| Depreciation | 66314 | Depreciation |
| Book Value | 32330 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 32330 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Deferred rent | $2,339 |
| Deferred compensation | $105,875 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 108214 | TotalOfAmounts |
| Total Revenue | 6729737 | TotalRevenue |
| Total Expenses | 4468913 | TotalExpenses |
| Excess Or Deficit For Year | 2260824 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | -3953 | NetUnrealizedGLOnInvestments |
| Total Adjustments | -3953 | TotalAdjustments |
| Excess Or Deficit Per FS | 2256871 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 6732665 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -3953 | NetUnrealizedGainsInvestments |
| Donated Srvc And Use Of Facilities | 6881 | DonatedSrvcAndUseOfFacilities |
| Revenue Not Rptd F990 | 2928 | RevenueNotRptdF990 |
| Revenue Subtotal | 6729737 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 6729737 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 4475794 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 6881 | DonatedServicesUseOfFacilities |
| Expenses Not Rptd F990 | 6881 | ExpensesNotRptdF990 |
| Expenses Subtotal | 4468913 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 4468913 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Description of Uncertain Tax Positions Under FIN 48: | Identifier |
| Return Reference | Part X: | ReturnReference |
| Explanation | Tax position disclosure Generally accepted accounting principles provide accounting and disclosure guidance about positions taken by an organization in its tax returns that might be un-certain. Management has considered its tax positions and believes that all of the positions taken by the Organization in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable (5 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EIN Of RecipientEINOfRecipient | IRC SectionIRCSection | Amount Of Cash GrantAmountOfCashGrant | Purpose Of GrantPurposeOfGrant |
|---|---|---|---|---|---|---|---|
| The Children's Defense Fund - California | |||||||
| 25 E ST NW | Washington | DC | 20001 | 520895622 | 501(C)(3) | 65333 | Improving child advocacy infrastructure needed to implement health care reform in California and ensure universal health coverage for California's children and youth. |
| Pico (Pacific Institute for Community Organization) | |||||||
| 171 Santa Rosa Avenue | Oakland | CA | 94610 | 942206497 | 501(C)(3) | 147000 | Improving child advocacy infrastructure needed to implement health care reform in California and ensure universal health coverage for California's children and youth. |
| The Advancement Project | |||||||
| 1910 W Sunset Blvd 500 | Los Angeles | CA | 90026 | 954835230 | 501(C)(3) | 16500 | Reach out to additional contituencies in support of building general awareness of the needs of infants and toddlers, and to support our development of an infant-toddler early learning policy agenda. |
| The Children's Partnership (Tides Center) | |||||||
| PO Box 29907 | San Francisco | CA | 941290907 | 943213100 | 501(C)(3) | 65333 | Improving child advocacy infrastructure needed to implement health care reform in California and ensure universal health coverage for California's children and youth. |
| Tides Center | |||||||
| PO Box 29907 | San Francisco | CA | 941290907 | 943213100 | 501(C)(3) | 150000 | Improving child advocacy infrastructure needed to implement health care reform in California and ensure universal health coverage for California's children and youth. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 5 | TotalNbrOf501C3AndGovtGrants |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedure for Monitoring Grants in the U.S.: | Identifier |
| Return Reference | Part I, Line 2: | ReturnReference |
| Explanation | Schedule I, Part I, Line 2: Children Now serves as fiscal sponsor of these grants, monitoring progress, outcomes, and expenditures according to regranting agreements with each grantee. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (4 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Edward Lempert | |||||||||||||
| 282611 | 0 | 32500 | 0 | 85000 | 0 | 52075 | 0 | 17648 | 0 | 469834 | 0 | 0 | 0 |
| Brian Kennedy | |||||||||||||
| 148630 | 0 | 16000 | 0 | 0 | 0 | 25546 | 0 | 16275 | 0 | 206451 | 0 | 0 | 0 |
| Kristen Schutjer-Mance | |||||||||||||
| 150115 | 0 | 16000 | 0 | 0 | 0 | 9842 | 0 | 22232 | 0 | 198189 | 0 | 0 | 0 |
| Brad Strong | |||||||||||||
| 116282 | 0 | 12000 | 0 | 0 | 0 | 7785 | 0 | 22174 | 0 | 158241 | 0 | 0 | 0 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| Form 990, Part VI, Section B, line 11 | The finance committee has the responsibility for reviewing the organization's form 990 (including all pertinent schedules) before it is filed with the Internal Revenue Service. -Once the finance committee has completed its initial review of the form 990, and conferred, they can chose to discuss with the preparer of the form 990 as needed and request copies of relevant workpapers as needed. -Based on the finance committee recommendations the preparer of the form 990 should make revisions to the form 990 as soon as possible to ensure that the form 990 is filed with the internal revenue service on a timely basis. -All of the questions, comments, and suggested revisions set forth by the finance committee will be documented, along with any responses from the preparer of the form 990, if applicable. -A copy of the form 990 with all attached schedules is provided to each voting member of the Organization's governing body (paper or electronic) prior to the filing with the IRS. | |
| Form 990, Part VI, Section B, line 12c | The executive committee of the Board of Directors annually reviews conflict of interest forms to ensure that a director who has a potential conflict of interest refrains from participation in deliberations concerning the potential conflict. The operations leadership team annually reviews staff conflict of interest forms and alerts the president of any potential conflicts to ensure a staff member with a potential conflict has no substantive involvement in decisions related to the potential conflict. | |
| Form 990, Part VI, Section B, line 15 | In an executive session at the Board's annual meeting, the Board reviews compensation of the President and Vice Presidents. The deliberations are contemporaneously documented by the chair of the board. Salary comparables are reviewed upon setting single or multiple-year compensation packages. Last review was in 2011. | |
| Form 990, Part VI, Section C, line 19 | Governing documents, conflict of interest policy and financial statements are available to the public upon request. | |
| Form 990, Part XI, line 5: | Net unrealized losses on investments: -3,953. | Changes in Net Assets or Fund Balances: |
Comments