2012-11-15T16:21:14-06:00 2011-12-31 263939360 BOMAN ACCOUNTING GROUP INC 30 UNION AVENUE SUITE 210 CAMPBELL CA 95008 990 2011-01-01 943059243 Children Now CHIL 5107632444 1404 Franklin St Ste 700 Oakland CA 94612 Edward Lempert 5107632444 2012-11-15 1 LYNDA R BOMAN CPA P00135429 4088662004 2012-11-15 2011 2016-02-24 21:20:13Z X Edward Lempert 1404 Franklin St Ste 700 Oakland CA 94612 6729737 0 X www.childrennow.org X 1988 CA 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. 21 20 28 24 0 0 2170128 6674413 65332 35544 13146 19114 4575 666 2253181 6729737 3333 1015190 0 0 2916586 2690705 0 0 220062 507681 763018 3427600 4468913 -1174419 2260824 3963598 6778589 389033 947153 3574565 5831436 X 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. 0 0 2106033 982190 35544 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. 1377809 33000 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. 203959 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. 147904 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. 147904 3835705 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 9 0 1 28 1 0 0 0 0 0 0 0 0 0 0 0 0 X 21 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X The Organization 5107632444 1404 Franklin St Ste 700 Oakland CA 94612 Jane Gardner 1.00 X 0 0 0 Grace Won 0.80 X 0 0 0 Pete Bewley 1.00 X 0 0 0 Jim Cunneen 0.80 X 0 0 0 Nancy Murray 0.80 X 0 0 0 John Garcia 0.80 X 0 0 0 Allan K Jonas 0.10 X 0 0 0 Laura Casas Frier 0.50 X 0 0 0 Hon Cruz Reynoso 0.50 X 0 0 0 Neal Bear MD 0.30 X 0 0 0 Lenny Mendonca 0.80 X 0 0 0 David G Johnson 0.50 X 0 0 0 Gay Krause 0.80 X 0 0 0 Craig Parsons 0.30 X 0 0 0 Kathleen Abernathy 0.10 X 0 0 0 Natasha Hoehn 0.30 X 0 0 0 Donna Friedman Meir 0.50 X 0 0 0 Theodore R Mitchell 0.10 X 0 0 0 Jennie Ward Robinson PhD 0.10 X 0 0 0 Gloria Tristani 0.30 X 0 0 0 Edward Lempert 40.00 X X 400111 0 69723 Brian Kennedy 40.00 X 164630 0 41821 Kristen Schutjer-Mance 40.00 X 166115 0 32074 Kathleen M Skrainar 40.00 X 101290 0 24945 Brad Strong 40.00 X 128282 0 29959 Jeffrey McIntyre 40.00 X 119461 0 18982 Samanta Tran 40.00 X 103846 0 16696 Kelly Hardy 40.00 X 101152 0 20619 1284887 0 254819 8 0 1 0 0 6674413 15000 6674413 Fee for service 900099 35544 35544 35544 19114 19114 Miscellaneous receipts 900099 666 666 666 6729737 35544 0 19780 1015190 1015190 730856 579897 89749 61210 1438476 1117219 249267 71990 378344 304901 46886 26557 143029 115658 17461 9910 3841 144 3697 17936 17936 328029 269755 58274 86591 18900 49842 17849 19951 1109 18842 193279 27297 165980 2 28325 26210 1908 207 22870 7194 15676 10583 10583 20654 20654 Miscellaneous 24260 159 24029 72 Bank and payroll fees 6699 6699 Shared allocation 0 352072 -384337 32265 4468913 3835705 413146 220062 3345181 4336084 452055 2282337 70398 59949 98644 66314 34404 32330 61560 67889 3963598 6778589 210900 271290 554524 7002 13125 171131 108214 389033 947153 X 2069880 2155343 1504685 3676093 3574565 5831436 3963598 6778589 X 2260824 -3953 X 0 1 1 X 0 X 8942050 2723366 3819288 2170128 6674413 24329245 8942050 2723366 3819288 2170128 6674413 24329245 16786394 7542851 89021 77563 41490 13146 19114 240334 30 -12734 9923 4575 666 2460 24572039 283209 0.30700 0.29090 X 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 851 53660 54511 4248851 4303362 365168 91292 0 0 365084 342130 307773 365168 1380155 2070233 23041 53767 54816 54511 186135 91271 85533 76943 91292 345039 517559 2023 3320 1089 851 7283 98644 66314 32330 32330 Deferred rent 2339 Deferred compensation 105875 108214 6729737 4468913 2260824 -3953 -3953 2256871 6732665 -3953 6881 2928 6729737 0 6729737 4475794 6881 6881 4468913 0 4468913 Description of Uncertain Tax Positions Under FIN 48: Part X: 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. 1 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. 5 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: 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. X X X 0 0 0 0 0 0 0 0 0 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 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. Changes in Net Assets or Fund Balances: Form 990, Part XI, line 5: Net unrealized losses on investments: -3,953.