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NINETY PERCENT OF THE ANNUAL INCOME MAY BE SPENT ON EARLY LITERACY PROGRAMS AND THE REMAINING TEN PERCENT WILL BE REINVESTED. SCHEDULE D, PAGE 3, PART X THE CENTER IS A TAX-EXEMPT NOT-FOR-PROFIT ORGANIZATION UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE AND IS NOT CONSIDERED TO BE A PRIVATE FOUNDATION AS DETERMINED BY THE INTERNAL REVENUE SERVICE AND IS NOT SUBJECT TO INCOME TAXES. THE ACCOUNTING STANDARD WHICH PROVIDES GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE CENTER MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE CENTER AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF INCOME SUBJECT TO UNRELATED BUSINESS INCOME TAX (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022. SCHEDULE D, PAGE 4, PART XI, LINE 2D CHANGE IN BENEFICIAL INTEREST 131 SPECIAL EVENTS 6,768 GOLF OUTING 9880 9880 4667 9880 9880 4667 4667 5213 FORM 990, PAGE 1, ITEM C CHILDREN FIRST CENTER FORM 990 - ORGANIZATION'S MISSION THE MISSION OF DEKALB COUNTY PARENT GROUP FOR HANDICAPPED CHILDREN, INC., DBA CHILDREN FIRST CENTER, IS TO HELP FAMILIES BE ALL THEY CAN POSSIBLY BE BY USING A VARIETY OF HOME-BASED AND OTHER SERVICES. CHILDREN FIRST SEEKS TO PARTNER WITH FAMILIES TO SUPPORT AND NURTURE OPTIMAL OUTCOMES FOR CHILDREN. FORM 990, PAGE 6, PART VI, LINE 11B BOARD MEMBERS RECEIVE A COPY OF THE 990 FOR REVIEW. FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD REVIEWS AND DISCUSSES ANY APPARENT AND OBVIOUS CONFLICT OF INTERESTS AS WELL AS MAKES RECOMMENDATIONS FOR THE PROPER ENFORCEMENT. FORM 990, PAGE 6, PART VI, LINE 15A A POLICY REQUIRES COMPENSATION COMPARISONS TO BE DONE. FORM 990, PAGE 6, PART VI, LINE 15B A POLICY REQUIRES COMPENSATION COMPARISONS TO BE DONE. FORM 990, PAGE 6, PART VI, LINE 19 THE 990 IS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 CHANGE IN BENEFICIAL INTEREST 131