FOSTER SOURCE: Form 990, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- FOSTER SOURCE (EIN 81-2922749)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-03-14
- IRS object ID
- 202610739349300701
- Schema version
- 2025v4.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-03-14T08:50:12-04:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 922963953 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOUNTAIN WEST ADVISORS LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 630044 | AddressLine1Txt |
| City | HIGHLANDS RANCH | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80163 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 812922749 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FOSTER SOURCE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FOST | BusinessNameControlTxt |
| Phone | 3036184331 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3879 EAST 120TH AVENUE 218 | AddressLine1Txt |
| City | THORNTON | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80233 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RENEE BERNHARD | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 3036184331 | PhoneNum |
| Signature | 2026-03-06 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ERIK D LADEWIG CPA | PreparerPersonNm |
| PTIN | P02364512 | PTIN |
| Phone | 7205155485 | PhoneNum |
| Preparation | 2026-03-06 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BE THE SOURCE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | RENEE BERNHARD | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3879 E 120TH AVE 218 | AddressLine1Txt |
| City | THORNTON | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80233 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,247,405 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTPS://FOSTERSOURCE.ORG/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2016 | FormationYr |
| Legal Domicile State | CO | LegalDomicileStateCd |
| Activity Or Mission | OUR MISSION IS TO PROMOTE HEALING FOR CHILDREN AND FAMILIES IMPACTED BY CHILD WELFARE THROUGH MEANINGFUL, TRANSFORMATIONAL RESOURCES, COMMUNITY AND SUPPORT. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 9 | TotalEmployeeCnt |
| Total Volunteers | 50 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $1,498,460 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,235,825 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $11,580 | CYProgramServiceRevenueAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$3,980 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $1,494,480 | PYTotalRevenueAmt |
| CY Total Revenue | $1,247,405 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $437,264 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $554,883 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $45,896 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $892,252 | PYOtherExpensesAmt |
| CY Other Expenses | $865,231 | CYOtherExpensesAmt |
| PY Total Expenses | $1,329,516 | PYTotalExpensesAmt |
| CY Total Expenses | $1,420,114 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $164,964 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$172,709 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $483,863 | TotalAssetsBOYAmt |
| Total Assets EOY | $340,292 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $59,632 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $88,770 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $424,231 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $251,522 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | OUR MISSION IS TO PROMOTE HEALING FOR CHILDREN AND FAMILIES IMPACTED BY CHILD WELFARE THROUGH MEANINGFUL, TRANSFORMATIONAL RESOURCES, COMMUNITY AND SUPPORT. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,206,799 | ExpenseAmt |
| Revenue | $11,580 | RevenueAmt |
| Desc | FOSTER SOURCE REBRANDED TO FOSTER SOURCE DBA BE THE SOURCE IN 2025. THE AGENCY SERVED WELL OVER 4000 FOSTER AND KINSHIP CAREGIVERS AND CHILDREN, AS WELL AS NATURAL PARENTS WORKING TO REUNIFY WITH HOLISTIC, WRAP-AROUND SERVICES THAT PROMOTE HEALING. IN THE LEARNING SOURCE, 3127 CLASS SURVEYS WERE RECEIVED FROM 1438 CAREGIVERS THAT WERE ACTIVE IN 2025. 636 UNIQUE FAMILIES SUBMITTED 1119 REQUESTS FOR HARD GOOD ITEMS TO MAKE PLACEMENT POSSIBLE OR TO MAINTAIN PLACEMENTS. ITEMS PROVIDED MOST WERE DIAPERS, MATTRESSES AND CAR SEATS. IN THERAPEUTIC SERVICES, 124 NEW CAREGIVERS BEGAN RECEIVING THERAPY, MAKING THE TOTAL OF ALL TIME CAREGIVERS REFERRED TO THERAPY TO 868. BE THE SOURCE SPONSORED 1406 THERAPY SESSIONS IN 2025. EIGHT EQUINE THERAPY LABS WERE HOSTED AND INCLUDED A TOTAL OF 57 PARTICIPANTS. 113 UNIQUE USERS REGISTERED IN THE RESPITE SOURCE AND 316 POSSIBLE RESPITE MATCHES WERE MADE. 53 FAMILIES WITH 64 CHILDREN IN CARE USED THE AGENCY'S FAMILY ADVOCACY SERVICES. 14 LIVED EXPERT AMBASSADORS HOSTED 100 MONTHLY PEER TO PEER SUPPORT EVENTS FOR OVER 1000 CAREGIVERS AND OVER 2000 CHILDREN. | Desc |
| Total Program Service Expenses | $1,206,799 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 31 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 9 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RENEE BERNHARD | PersonNm |
| Phone | 3036184331 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3879 E 12OTH AVENUE | AddressLine1Txt |
| City | THORNTON | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80233 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| RENEE BERNHARD | ||||||
| EXECUTIVE DI | 50.00 | Yes (X) | $70,000 | $0 | $12,800 | |
| TONYA VAN BEBER | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| BRIAN BERNHARD | ||||||
| PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| SEAN CAMACHO | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| NYOMI DAVIS | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| MATT LACRUE | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| DAYLIN SHORT | ||||||
| TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| CHARLES TEDESCO | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $70,000 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $12,800 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $597,759 | GovernmentGrantsAmt |
| All Other Contributions | $638,066 | AllOtherContributionsAmt |
| Noncash Contributions | $87,595 | NoncashContributionsAmt |
| Total Contributions | $1,235,825 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROGRAM SERVICES | Desc |
| Total Revenue Column | $11,580 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $11,580 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $11,580 | TotalProgramServiceRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,247,405 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $11,580 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,000 | TotalAmt |
| Program Services | $21,000 | ProgramServicesAmt |
| Management And General | $35,000 | ManagementAndGeneralAmt |
| Fundraising | $14,000 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $364,846 | TotalAmt |
| Program Services | $364,497 | ProgramServicesAmt |
| Fundraising | $349 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,008 | TotalAmt |
| Program Services | $69,260 | ProgramServicesAmt |
| Management And General | $5,106 | ManagementAndGeneralAmt |
| Fundraising | $1,642 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,029 | TotalAmt |
| Program Services | $29,079 | ProgramServicesAmt |
| Management And General | $13,879 | ManagementAndGeneralAmt |
| Fundraising | $1,071 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $143,025 | TotalAmt |
| Program Services | $82,698 | ProgramServicesAmt |
| Management And General | $39,127 | ManagementAndGeneralAmt |
| Fundraising | $21,200 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,977 | TotalAmt |
| Program Services | $1,155 | ProgramServicesAmt |
| Management And General | $35,693 | ManagementAndGeneralAmt |
| Fundraising | $129 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,876 | TotalAmt |
| Program Services | $1,975 | ProgramServicesAmt |
| Management And General | $6,590 | ManagementAndGeneralAmt |
| Fundraising | $311 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,540 | TotalAmt |
| Program Services | $6,577 | ProgramServicesAmt |
| Management And General | $4,918 | ManagementAndGeneralAmt |
| Fundraising | $5,045 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,583 | TotalAmt |
| Program Services | $1,473 | ProgramServicesAmt |
| Management And General | $110 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,688 | TotalAmt |
| Program Services | $914 | ProgramServicesAmt |
| Management And General | $2,774 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,715 | TotalAmt |
| Management And General | $11,715 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,130 | TotalAmt |
| Program Services | $9,847 | ProgramServicesAmt |
| Management And General | $4,283 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| PROGRAM EXPENSES | $615,243 | $615,243 | ||
| DUES AND FEES | $5,729 | $5,624 | $105 | |
| BANK AND SERVICE CHARGES | $3,954 | $1,633 | $302 | $2,019 |
| PROFESSIONAL DEVELOPMENT | $3,771 | $1,448 | $2,298 | $25 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,420,114 | TotalAmt |
| Program Services | $1,206,799 | ProgramServicesAmt |
| Management And General | $167,419 | ManagementAndGeneralAmt |
| Fundraising | $45,896 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $252,517 | BOYAmt |
| EOY | $209,707 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $178,010 | BOYAmt |
| EOY | $104,056 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,425 | BOYAmt |
| EOY | $1,983 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $52,082 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $30,186 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,661 | BOYAmt |
| EOY | $21,896 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,250 | BOYAmt |
| EOY | $2,650 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $483,863 | BOYAmt |
| EOY | $340,292 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $59,632 | BOYAmt |
| EOY | $88,770 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $59,632 | BOYAmt |
| EOY | $88,770 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $268,858 | BOYAmt |
| EOY | $217,151 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $155,373 | BOYAmt |
| EOY | $34,371 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $424,231 | BOYAmt |
| EOY | $251,522 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $483,863 | BOYAmt |
| EOY | $340,292 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$172,709 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $511,844 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $880,079 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $991,103 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,498,460 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,235,825 | CurrentTaxYearAmt |
| Total | $5,117,311 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $511,844 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $880,079 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $991,103 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,498,460 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,235,825 | CurrentTaxYearAmt |
| Total | $5,117,311 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $82,112 | SubstantialContributorsTotAmt |
| Public Support Total170 | $5,035,199 | PublicSupportTotal170Amt |
| Total Support | $5,117,311 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $11,580 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.98400 | PublicSupportCY170Pct |
| Public Support PY170 | 0.96720 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| 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) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $41,132 | OtherCostOrOtherBasisAmt |
| Depreciation | $28,726 | DepreciationAmt |
| Book Value | $12,406 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,950 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,460 | DepreciationAmt |
| Book Value | $9,490 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $21,896 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $1,370,190 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $122,785 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $122,785 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,247,405 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $1,247,405 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,542,899 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $122,785 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $122,785 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,420,114 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,420,114 | TotalExpensesPerForm990Amt |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 4489 | ContributionCnt |
| Noncash Contributions Rpt F990 | $87,595 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | ITEMS USED BY FOSTER FAMS | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 | BE THE SOURCE HAD A 2025 OPERATING DEFICIT OF APPROXIMATELY 172,700. THIS VARIANCE IS PRIMARILY ATTRIBUTABLE TO UNANTICIPATED REVENUE LOSSES THAT OCCURRED DURING THE YEAR, INCLUDING THE LOSS OF 100,000 IN FEDERAL GRANT FUNDING AND 50,000 IN LOCAL GOVERNMENT FUNDING. THESE REDUCTIONS WERE DRIVEN BY BROAD CHANGES IN GOVERNMENT GRANT PRIORITIES AND PROCESSES FOLLOWING THE ADMINISTRATIVE TRANSITION IN JANUARY 2025. THESE CHALLENGES WERE NOT UNIQUE TO BE THE SOURCE, AND MANY COMMUNITY-BASED ORGANIZATIONS EXPERIENCED SIMILAR DISRUPTIONS AS FUNDING STREAMS SHIFTED. IMPORTANTLY, THIS PROJECTED DEFICIT DOES NOT REFLECT STRUCTURAL INSOLVENCY OR DEBT. BE THE SOURCE CONTINUES TO OPERATE DEBT FREE, MAINTAINS CASH ON HAND, AND REMAINS FINANCIALLY STABLE WHILE WE ADJUST TO A RAPIDLY CHANGING PUBLIC FUNDING ENVIRONMENT. CURRENT PROGRAMMING AND OPERATIONS ARE FULLY FUNDED THROUGH JUNE 2026. IN RESPONSE, BE THE SOURCE IS ACTIVELY ADAPTING ITS REVENUE MODEL TO STRENGTHEN LONG TERM SUSTAINABILITY AND REDUCE RELIANCE ON ANY SINGLE FUNDING SOURCE. A KEY EXAMPLE IS THE ORGANIZATION'S WORK TO EXPAND MEDICAID REIMBURSEMENT STRATEGIES, WHICH WILL SUPPORT A MORE DIVERSIFIED AND RESILIENT REVENUE MIX OVER TIME. IN ADDITION, BE THE SOURCE CURRENTLY HAS 2,259,434 IN PENDING GRANT REQUESTS. THESE REQUESTS INCLUDE A COMBINATION OF ANTICIPATED RENEWALS, INCLUDING POTENTIAL STATE FUNDS, AS WELL AS PRIVATE AND COMMUNITY FOUNDATION PROPOSALS. WE EXPECT GREATER CLARITY ON THE STATUS OF THESE PENDING AWARDS, AND ON THE OVERALL 2026 FINANCIAL OUTLOOK, BY THE END OF APRIL 2026. WHILE WE ANTICIPATE THAT A MEANINGFUL PORTION OF PENDING FUNDS WILL BE AWARDED, BE THE SOURCE IS ALSO PLANNING RESPONSIBLY FOR MULTIPLE SCENARIOS. IF THE MAJORITY OF PENDING FUNDS DO NOT COME THROUGH, THE ORGANIZATION HAS CONTINGENCY PLANS THAT CAN BE ENACTED BEGINNING IN JULY 2026 TO ALIGN EXPENSES WITH CONFIRMED REVENUE, WHILE PRIORITIZING CONTINUITY OF HIGH IMPACT SERVICES AND RESPONSIBLE STEWARDSHIP. BE THE SOURCE REMAINS COMMITTED TO MISSION DELIVERY, SOUND FINANCIAL MANAGEMENT, AND PROACTIVE ADAPTATION. THE ORGANIZATION IS NAVIGATING A PERIOD OF EXTERNAL FUNDING INSTABILITY WITH TRANSPARENCY, STABILITY, AND A CLEAR PLAN TO DIVERSIFY REVENUE AND SUSTAIN SERVICES FOR THE CHILDREN, CAREGIVERS, AND FAMILIES WE SERVE. |
| FORM 990, PAGE 2, PART III, LINE 4A | FOSTER SOURCE REBRANDED TO FOSTER SOURCE DBA BE THE SOURCE IN 2025. THE AGENCY SERVED WELL OVER 4000 FOSTER AND KINSHIP CAREGIVERS AND CHILDREN, AS WELL AS NATURAL PARENTS WORKING TO REUNIFY WITH HOLISTIC, WRAP-AROUND SERVICES THAT PROMOTE HEALING. IN THE LEARNING SOURCE, 3127 CLASS SURVEYS WERE RECEIVED FROM 1438 CAREGIVERS THAT WERE ACTIVE IN 2025. 636 UNIQUE FAMILIES SUBMITTED 1119 REQUESTS FOR HARD GOOD ITEMS TO MAKE PLACEMENT POSSIBLE OR TO MAINTAIN PLACEMENTS. ITEMS PROVIDED MOST WERE DIAPERS, MATTRESSES AND CAR SEATS. IN THERAPEUTIC SERVICES, 124 NEW CAREGIVERS BEGAN RECEIVING THERAPY, MAKING THE TOTAL OF ALL TIME CAREGIVERS REFERRED TO THERAPY TO 868. BE THE SOURCE SPONSORED 1406 THERAPY SESSIONS IN 2025. EIGHT EQUINE THERAPY LABS WERE HOSTED AND INCLUDED A TOTAL OF 57 PARTICIPANTS. 113 UNIQUE USERS REGISTERED IN THE RESPITE SOURCE AND 316 POSSIBLE RESPITE MATCHES WERE MADE. 53 FAMILIES WITH 64 CHILDREN IN CARE USED THE AGENCY'S FAMILY ADVOCACY SERVICES. 14 LIVED EXPERT AMBASSADORS HOSTED 100 MONTHLY PEER TO PEER SUPPORT EVENTS FOR OVER 1000 CAREGIVERS AND OVER 2000 CHILDREN. |
| FORM 990, PAGE 6, PART VI, LINE 2 | RENEE BERNHARD BRIAN BERNHARD EXE DIR BOARD MEMBER MARRIAGE |
| FORM 990, PAGE 6, PART VI, LINE 11B | DRAFT FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND BOARD OF DIRECTORS PRIOR TO FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | BOARD MEMBERS PRESENT AND DISCUSS POSSIBLE CONFLICTS OF INTEREST DURING BOARD MEETINGS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | AVAILABLE DOCUMENTS CAN BE FOUND ON ORGANIZATION WEBSITE. |
| FORM 990, PART IX, LINE 11G | 82,698 39,127 21,200 |
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