2011-05-13T17:58:23-05:00 2010-06-30 JDS PROFESSIONAL GROUP 5670 GREENWOOD PLAZA BLVD STE 200 GREENWOOD VILLAGE CO 80111 990 2009-07-01 311599581 FAMILY RESOURCE CENTER ASSOCIATION INC FAMI 3033881001 1750 HUMBOLDT ST ROOM/SUITE 200 DENVER CO 80218 MARK KLING 3033881001 2011-05-13 true LORI B BAUER CPA 3037710123 2011-05-13 2009 2016-02-24 21:20:13Z MARK KLING 1750 HUMBOLDT ST 200 DENVER CO 80218 1736852 false X WWW.COFAMILYCENTERS.ORG X 1998 CO TO REPRESENT FAMILY CENTERS LOCATED THROUGHOUT COLORADO. 14 14 10 17 0 1414651 1685846 126563 48000 2907 1654 2783 1352 1546904 1736852 858085 997083 0 225415 397085 0 49774 303941 494626 1387441 1888794 159463 -151942 3008499 1452144 2230561 826148 777938 625996 TO REPRESENT FAMILY CENTERS LOCATED THROUGHOUT COLORADO. false false 1754562 997083 48000 FAMILY RESOURCE CENTER ASSOCIATION, INC. (FRCA) IS A NON-PROFIT STATEWIDE NETWORK CONSISTING OF 23 FAMILY RESOURCE CENTERS LOCATED THROUGHOUT COLORADO. FRCA ASSISTS THE CENTERS WITH A COORDINATED APPROACH TO PROGRAM DEVELOPMENT AND ENHANCEMENT, TRAINING, PEER REVIEW, TECHNICAL ASSISTANCE, MARKETING AND PUBLIC RELATIONS, FUNDRAISING, COMMUNITY ADVOCACY, AND CIVIC LIASION IN ORDER TO ENHANCE THE CAPACITY OF MEMBER CENTERS TO SERVE FAMILIES. 1754562 true true false true false false false false false true true false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false true 4 0 true 10 true false false false false false false false false false 14 14 false false false false true true true true true false false true true true true true false true true false X X THE ORGANIZATION 3033881001 1750 HUMBOLDT ST STE 200 DENVER CO 80218 KORVIN POWELL 2.00 X X 0 0 0 PHYLLIS BIGPOND DECEASED 1.00 X X 0 0 0 ROBIN LEIST 1.00 X X 0 0 0 JUDY VORNDRAN 1.00 X X 0 0 0 SHARON SCHRAGE 1.00 X X 0 0 0 DAVE BECHHOEFER 1.00 X 0 0 0 ELLIN KEENE 1.00 X 0 0 0 DENNIS KIRKMAN PHD 1.00 X 0 0 0 JILL KORKOWSKI 1.00 X 0 0 0 JERRY SANDERS 1.00 X 0 0 0 MARY GROSS 1.00 X 0 0 0 CHARLENE HILL 1.00 X 0 0 0 DAVID STOLFA 1.00 X 0 0 0 GWEN SWENSON-HALE 1.00 X 0 0 0 KATHY KENNEDY 1.00 X 0 0 0 TAMARA DRANGSTVEIT 1.00 X 0 0 0 MARK KLING 40.00 X 70400 0 8031 70400 8031 false false false 854004 831842 1685846 MEMBERSHIP DUES 48000 48000 48000 1654 1654 MISCELLANEOUS 1352 1352 1352 1736852 49352 1654 997083 997083 79471 73114 794 5563 262757 221712 9612 31433 27865 18672 6422 2771 26992 23213 810 2969 13110 13110 36428 3031 33397 958 958 45409 36344 7074 1991 24876 21489 765 2622 868 868 1447 207 1240 DIRECT PROGRAM COSTS 357434 354515 2919 STAFF RELATED EXPENSES 5574 3710 1745 119 MISCELLANEOUS 5041 25 5016 SPECIAL EVENTS 2687 489 2198 BOARD EXPENSE 794 686 108 1888794 1754562 84458 49774 269608 536881 662611 526619 1822520 124002 246033 252682 4533 5446 4779 7252 4604 2281 2648 3008499 1452144 21702 20570 2208859 805578 2230561 826148 X 219890 265705 558048 360291 777938 625996 3008499 1452144 X false true true X true true X 751489 1207176 2529399 1462651 1685846 7636561 10000 115 4181 78563 48000 140859 761489 1207291 2533580 1541214 1733846 7777420 7777420 1038 1382 5621 2907 1654 12602 1038 1382 5621 2907 1654 12602 2783 1352 4135 762527 1208673 2539201 1546904 1736852 7794157 0.99790 0.99790 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false 13110 13110 1875684 1888794 244440 61110 false 245488 433968 213744 244440 1137640 1706460 16000 12000 11049 13110 52159 61372 108492 53436 61110 284410 426615 false false false false false false false false false false false false false false false false false false false false false false false false 7252 4604 2648 2648 1736852 1888794 -151942 -151942 1747725 10873 10873 1736852 1736852 1899667 10873 10873 1888794 1888794 LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X THE ASSOCIATION ADOPTED THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ACCOUNTING STANDARD, WHICH REQUIRES THE ASSOCIATION TO DETERMINE WHETHER A TAX POSITION (AND THE RELATED TAX BENEFIT) IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY, BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT TO BE RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN FIFTY PERCENT LIKELY OF BEING REALIZED UPON SETTLEMENT, PRESUMING THAT THE TAX POSITION IS EXAMINED BY THE APPROPRIATE TAXING AUTHORITY THAT HAS FULL KNOWLEDGE OF ALL RELEVANT INFORMATION. DURING THE YEAR ENDED JUNE 30, 2010, THE ASSOCIATION'S MANAGEMENT EVALUATED ITS TAX POSITIONS TO DETERMINE THE EXISTENCE OF UNCERTAINTIES, AND DID NOT NOTE ANY MATTERS THAT WOULD REQUIRE RECOGNITION OR WHICH MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. . THE ASSOCIATION IS NO LONGER SUBJECT TO U.S. FEDERAL TAX AUDITS ON ITS FORM 990 BY TAXING AUTHORITIES FOR FISCAL YEARS ENDING PRIOR TO JUNE 30, 2007. THE YEARS SUBSEQUENT TO THIS YEAR CONTAIN MATTERS THAT COULD BE SUBJECT TO DIFFERING INTERPRETATIONS OF APPLICABLE TAX LAWS AND REGULATIONS. ALTHOUGH THE OUTCOME OF TAX AUDITS IS UNCERTAIN, THE ASSOCIATION BELIEVES NO ISSUES WOULD ARISE. true AURORA COMMUNITY CONNECTION 1646 ELMIRA ST DENVER CO 80206 262222571 3 26864 ALLOCATION OF GRANT COMMUNITY PARTNERSHIP FAMILY RES CT PO BOX 396 DIVIDE CO 80814 841157057 3 24135 ALLOCATION OF GRANT CROSS COMM COALITION FRC 2501 48TH E 48TH AVE DENVER CO 80216 742530252 3 93618 ALLOCATION OF GRANT DELTA FAM LIT PROJ 822 GRAND AVE DELTA CO 81416 846002820 3 15454 ALLOCATION OF GRANT DENVER INDIAN FRC 393 HARLAN ST 100 LAKEWOOD CO 80226 841568837 3 35913 ALLOCATION OF GRANT FAMILY & INTERCULTRES CTR 330 FIEDLER AVE 208 DILLON CO 80435 841252900 3 53685 ALLOCATION OF GRANT FAMILY LINK CENTER PO BOX 602 NUCLA CO 81424 841611156 3 22489 ALLOCATION OF GRANT FIRE FOR THE NATION 1114 ERIE AVE PUEBLO CO 81001 841607051 3 22766 ALLOCATION OF GRANT FOCUS POINTS FRC 3532 FRANKLIN ST DENVER CO 80205 841353944 3 28581 ALLOCATION OF GRANT FOUR MILE FRC PO BOX 461249 GLENDALE CO 80246 202471574 3 37612 ALLOCATION OF GRANT FREMONT CO FC 1401 OAK CREEK GRADE RD CANON CITY CO 81212 840618871 3 30430 ALLOCATION OF GRANT LA FAMILIA 309 HICKORY ST 5 FT COLLINS CO 80524 841318219 3 25729 ALLOCATION OF GRANT LA LLAVE FRC PO BOX 508 ALAMOSA CO 81101 900441785 3 26317 ALLOCATION OF GRANT LA PLATA FC 489 1/2 FLORIDA RD DURANGO CO 81301 840988937 3 40966 ALLOCATION OF GRANT LOWRY FAMILY CENTER 4800 OAKLAND ST UNIT 3 DENVER CO 80239 841493585 3 36350 ALLOCATION OF GRANT MORGAN COUNTY FAMILY CTR 800 W PLATTE AVE 1 FORT MORGAN CO 80701 841319815 3 48970 ALLOCATION OF GRANT MOUNTAIN FAMILY CENTER PO BOX 276 HOT SULPHUR SPRINGS CO 80451 981071400 3 26288 ALLOCATION OF GRANT MOUNTAIN RESOURCE CENTER PO BOX 425 CONIFER CO 80433 841178699 3 74420 ALLOCATION OF GRANT PARENTING PLACE 1235 PINE ST BOULDER CO 80302 840978808 3 31404 ALLOCATION OF GRANT PINON PROJECT FAMILY CTR 300 N ELM ST CORTEZ CO 81321 841284735 3 77729 ALLOCATION OF GRANT PRAIRIE FAMILY CENTER PO BOX 684 BURLINGTON CO 80807 841355666 3 50976 ALLOCATION OF GRANT ROARING FORK FRC PO BOX 1833 CARBONDALE CO 81623 846012220 3 29685 ALLOCATION OF GRANT RURAL COMMUN CONNECTIONS 204 S MAIN ST YUMA CO 80759 840959903 3 70376 ALLOCATION OF GRANT TRI COUNTY FAMILY CARE CTR 512 1/2 N MAIN ST ROCKY FORD CO 81067 841310636 3 38461 ALLOCATION OF GRANT VARIOUS GRANTS UNDER 5000 ADDRESS ON FILE DENVER CO 80218 15895 CAMP SCHOLARSHIPS WASHINGTON COUNTY CONNECTIONS 77 MAIN ST AKRON CO 80720 840959903 3 11970 ALLOCATION OF GRANT 22 4 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES SCHEDULE I, PAGE 1, PART I, LINE 2 FRCA ENTERS INTO WRITTEN MEMORANDUMS OF UNDERSTANDING WITH IT'S GRANT RECIPIENTS REGARDING THE USE OF GRANT FUNDS AND ALSO REGULARLY REQUESTS WRITTEN REPORTS AND MONITORS HOW FUNDS ARE EXPENDED. CLASSES OF MEMBERS OR STOCKHOLDERS FORM 990, PAGE 6, PART VI, LINE 6 FRCA IS A NOT-FOR-PROFIT CORPORATION WITH MEMBERS. MEMBERS ARE DEFINED AS THOSE ORGANIZATIONS WHO HAVE COMPLETED AN APPLICATION FORM, RECEIVED ACKNOWLEDGEMENT OF MEMBERSHIP FROM THE ASSOCIATION, AND HAVE PAID THE CURRENTLY STIPULATED MEMBERSHIP DUES. AS A NON-PROFIT, MEMBERS CANNOT RECEIVE PROFITS, EXCESS DUES OR NET ASSETS. ELECTION OF MEMBERS AND THEIR RIGHTS FORM 990, PAGE 6, PART VI, LINE 7A MEMBERS ARE ENTITLED TO VOTE AT OUR ANNUAL MEETING, AND TO NOMINATE, VOTE FOR, AND SERVE ON THE BOARD OF DIRECTORS AND MAKE OTHER DECISIONS THAT MAY PROPERLY COME BEFORE THE MEMBERSHIP. DECISIONS SUBJECT TO APPROVAL OF MEMBERS FORM 990, PAGE 6, PART VI, LINE 7B MEMBERS ARE ENTITLED TO VOTE AT OUR ANNUAL MEETING, AND TO NOMINATE, VOTE FOR, AND SERVE ON THE BOARD OF DIRECTORS AND MAKE OTHER DECISIONS THAT MAY PROPERLY COME BEFORE THE MEMBERSHIP. ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11 THE ACCOUNTING AND AUDIT DOCUMENTS ARE APPROVED BY THE FINANCE COMMITTEE OF THE BOARD, AND THE BOARD OF DIRECTORS. THE FORM 990 IS MADE AVAILABLE TO THE FINANCE COMMITTEE OF THE BOARD, AND THE BOARD OF DIRECTORS UPON THE COMPLETION OF THE FORM 990, FOR THEIR APPROVAL. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C OFFICERS, DIRECTORS, AND KEY EMPLOYEES REPORT ANY CONFLICT TO THE EXECUTIVE DIRECTOR AND BOARD. THE BOARD DISCUSSES MATTERS IF CONFLICTS ARISE, THE FINANCE COMMITTEE REGULARY DISCUSSES AVOIDING CONFLICTS OF INTERESTS, AND THE STAFF HAS REGULAR DISCUSSIONS ABOUT AVOIDING CONFLICTS AND DISCUSSING ANY POTENTIAL CONFLICTS. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION FOR MANAGEMENT AND EMPLOYEES IS BASED UPON SEVERAL FACTORS, AND FOR KEY EMPLOYEES IS REVIEWED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE REVIEWS SIMILAR ORGANIZATIONS SALARY INFORMATION AS WELL AS SALARY SURVEYS FROM ORGANIZATIONS LIKE MOUNTAIN STATES EMPLOYERS COUNCIL TO DETERMINE APPROPRIATE COMPENSATION FOR THE EXECUTIVE DIRECTOR. ANY CHANGES IN COMPENSATION FOR THE EXECUTIVE DIRECTOR ARE DETERMINED BY THE EXECUTIVE COMMITTEE. CHANGES IN COMPENSATION FOR THE REMAINDER OF THE STAFF ARE MADE BY MANAGEMENT AND BASED UPON EMPLOYEE PERFORMANCE AND INCREASES/DECREASES IN JOB DUTIES AND MARKET CONDITIONS. COMPENSATION DETERMINATION IS REVIEWED ANNUALLY. COMPENSATION PROCESS FOR OFFICERS FORM 990, PAGE 6, PART VI, LINE 15B FOR NEW EMPLOYEES, COMPENSATION IS BASED UPON SALARY GUIDELINE INFORMATION PROVIDED BY MOUNTAIN STATES EMPLOYERS COUNCIL AS WELL AS A COMPARISON OF WHAT IS BEING OFFERED FOR SIMILAR POSITIONS AT OTHER SIMILAR ORGANIZATIONS. FINAL DECISIONS ARE MADE BY MANAGEMENT BASED UPON INDIVIDUAL EXPERIENCE AND EDUCATION, AND MARKET CONDITIONS. FRCA REVIEWS COMPENSATION ANNUALLY. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 UPON REQUEST AND OTHER'S WEBSITE.