2024-08-08T15:28:13-04:00 2023-09-30 460952065 BOUNTIFUL PEAK ADVISORS 1564 SOUTH 500 WEST SUITE 201 BOUNTIFUL UT 840107400 990 2022-10-01 942693090 CHILD MANAGEMENT ASSOCIATES INC CHIL 8015661007 8831 S REDWOOD ROAD WEST JORDAN UT 84088 DEBBIE LOEFFELBEIN EXECUTIVE DIRECTOR 8015661007 2023-08-07 true false SHALAUN T HOWELL CPA P00969274 8012943155 2024-08-08 2022 2024-08-08 14:25:15Z DEBBIE LOEFFELBEIN 8831 S REDWOOD ROAD WEST JORDAN UT 84088 4797355 false X NTTP://WWW.CMAUTAH.NET X 1980 UT THE ORGANIZATION'S MISSION IS TO SUPPORT DAY CARE PROVIDERS IN SERVING NUTRITIOUS MEALS AS A SPONSOR FOR THE U.S. DEPARTMENT OF AGRICULTURE'S CHILD AND ADULT CARE FOOD PROGRAM. 6 6 8 10 0 4260074 4797353 0 34 2 0 4260108 4797355 3914157 4435346 0 236082 253602 0 0 110201 112827 4260440 4801775 -332 -4420 890971 852830 818598 784877 72373 67953 THE ORGANIZATION'S MISSION IS TO SUPPORT DAY CARE PROVIDERS IN SERVING NUTRITIOUS MEALS AS A SPONSOR FOR THE U.S. DEPARTMENT OF AGRICULTURE'S CHILD AND ADULT CARE FOOD PROGRAM. false false 4435346 4435346 DURING FY23, CHILD MANAGEMENT ASSOCIATES SERVED 339 DAY CARE PROVIDERS, SUPPORTING OVER 3,700 CHILDREN IN RECEIVING NUTRITIOUS MEALS THROUGH THE CHILD AND ADULT CARE FOOD PROGRAM. 4435346 true true false false false false false false false false true false false false false true true false 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 true 2 0 8 false false false false false false false false false false false false false false false X 6 6 false false false false false false false true false false false true true true true false false true true false X X DEBBIE LOEFFELBEIN 8015661007 8831 S REDWOOD ROAD WEST JORDAN UT 84088 DEBBIE LOEFFELBEIN EXECUTIVE DI 40.00 X 81761 0 9829 LUISA LONGI DIRECTOR 1.00 X 0 0 0 CAROLYN MONTGOMERY PRESIDENT 1.00 X X 0 0 0 DEAN REEDER SECRETARY 1.00 X X 0 0 0 JENNY SIKA DIRECTOR 1.00 X 0 0 0 TIM SMART DIRECTOR 1.00 X 0 0 0 DAVE TERRY DIRECTOR 1.00 X 0 0 0 81761 9829 false false false 4795886 1467 4797353 2 2 4797355 2 4435346 4435346 94835 94835 124252 124252 12136 12136 5310 5310 17069 17069 7650 7650 7710 7710 468 468 7072 7072 22049 22049 25536 25536 13084 13084 2616 2616 5888 5888 4256 4256 MATERIALS AND SUPPLIES 14359 14359 DUES & SUBSCRIPTIONS 2139 2139 4801775 4435346 366429 0 459692 456014 384083 412968 1029 719 41821 31517 16192 10304 1400 1400 890971 852830 11664 9169 776801 745641 30133 30067 818598 784877 X 72373 67953 72373 67953 890971 852830 -4420 X false true X true true true X 3664259 3912510 4089472 4260074 4797353 20723668 3664259 3912510 4089472 4260074 4797353 20723668 20723668 3 11 34 2 50 20723718 1.00000 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 29440 19136 10304 12381 12381 10304 X 4797355 4797355 4797355 4801775 4801775 4801775 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3), QUALIFYING FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A)(VI) AND HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION UNDER SECTION 509 (A). THE ORGANIZATION IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) AND IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THEIR EXEMPT PURPOSES. MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX. MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN IN ITS ANNUAL FILING AND DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATIONS FORMS 990 ARE NO LONGER SUBJECT TO TAX EXAMINATION FOR YEARS BEFORE 2020. true MEAL REIMBURSEMENTS 339 4435346 SCHEDULE I, PAGE 1, PART I, LINE 2 THE ORGANIZATION MUST PROVIDE DETAILED RECORDS OF PROGRAM ELIGIBILITY, CHILD ELIGIBILITY, AND MEAL ELIGIBILITY TO ITS GRANTING AGENCY WITH THE STATE OF UTAH. THE ORGANIZATION ALSO PERFORMS REGULAR MONITORING, INCLUDING ANNOUNCED AND UNANNOUNCED ON-SITE REVIEWS AND AUDITS OF PARTICIPANT RECORDS. THE ORGANIZATION PROVIDES SPECIFIC DETAILS ABOUT MEALS, HOMES, AND CLAIMS ON A MONTHLY BASIS TO THE GRANTING AGENCY. FORM 990, PAGE 6, PART VI, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BOARD. FORM 990, PAGE 6, PART VI, LINE 11B THE ORGANIZATIONS FORM 990 WAS PREPARED BY THE ORGANIZATIONS CPA IN CONSULTATION WITH THE ORGANIZATIONS EXECUTIVE DIRECTOR. IT WAS REVIEWED IN DETAIL BY THE ORGANIZATIONS TREASURER OR BOARD PRESIDENT AND EXECUTIVE DIRECTOR FOR ACCURACY AND REASONABILITY. A COMPLETE COPY OF THE FORM 990 WAS PROVIDED TO THE ORGANIZATIONS BOARD OF DIRECTORS BEFORE IT WAS FILED. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION PROVIDES A COPY OF ITS CONFLICT OF INTEREST POLICY TO ALL BOARD MEMBERS AND MANAGEMENT DURING ONBOARDING. IN ADDITION, A COPY IS PROVIDED ANNUALLY. ALL BOARD MEMBERS AND MANAGEMENT ARE REQUIRED TO REVIEW THE POLICY AND SIGN A DISCLOSURE STATEMENT, WHICH ACKNOWLEDGES AN UNDERSTANDING OF THE POLICY AND DISCLOSES ANY POTENTIAL CONFLICTS OF INTEREST THEY ARE AWARE OF. ALL POTENTIAL CONFLICTS OF INTEREST ARE REVIEWED BY THE BOARD OF DIRECTORS TO DETERMINE THE APPROPRIATE ACTION TO BE TAKEN TO ELIMINATE OR MITIGATE RISKS POSED BY THE CONFLICT. THE ORGANIZATION REQUIRES THAT BOARD MEMBERS WITH CONFLICT OF INTEREST BE RECUSED FROM THE DELIBERATION AND VOTING RELATED TO A TRANSACTION OR ACTION IN WHICH THEY MAY HAVE CONFLICT. FORM 990, PAGE 6, PART VI, LINE 15A AT THE TIME OF HIRE AND ON AN ANNUAL BASIS FOLLOWING, THE BOARD OF DIRECTORS ESTABLISHES THE EXECUTIVE DIRECTORS COMPENSATION. THE ORGANIZATION REQUIRES THAT NO MEMBER OF THE BOARD HAVE A CONFLICT OF INTEREST RELATED TO THE COMPENSATION ARRANGEMENT. THE BOARD USES SALARY SURVEYS, PUBLICLY AVAILABLE 990S, AND OTHER INFORMATION FOR SIMILAR POSITIONS AND SIMILAR ORGANIZATIONS WITHIN THE REGION TO ESTABLISH A REASONABLE LEVEL OF COMPENSATION. IN ADDITION, THE EXECUTIVE DIRECTOR COMPENSATION MUST BE APPROVED BY THE ORGANIZATIONS PRIMARY GRANTING AGENCY. THE BOARD CONTEMPORANEOUSLY DOCUMENTS ITS DISCUSSIONS AND DECISIONS IN MEETING MINUTES. FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION GIVEN TO OTHER OFFICERS, IF ANY, IS ESTABLISHED BY THE BOARD OF DIRECTORS. THE ORGANIZATION REQUIRES THAT NO MEMBER OF THE BOARD HAVE A CONFLICT OF INTEREST RELATED TO THE COMPENSATION ARRANGEMENT. THE BOARD USES SALARY SURVEYS, PUBLICLY AVAILABLE 990S, AND OTHER INFORMATION FOR SIMILAR POSITIONS AND SIMILAR ORGANIZATIONS WITHIN THE REGION TO ESTABLISH A REASONABLE LEVEL OF COMPENSATION. IN ADDITION, COMPENSATION MUST BE APPROVED BY THE ORGANIZATIONS PRIMARY GRANTING AGENCY. THE BOARD CONTEMPORANEOUSLY DOCUMENTS ITS DISCUSSIONS AND DECISIONS IN MEETING MINUTES. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST TO THE ORGANIZATIONS OFFICE. IN ADDITION, THE ORGANIZATIONS 990S FOR THE PAST SEVERAL YEARS ARE AVAILABLE THROUGH GUIDESTAR.ORG AND THE ORGANIZATIONS ARTICLES OF INCORPORATION ARE AVAILABLE THROUGH THE UTAH DEPARTMENT OF COMMERCE DIVISION OF CORPORATIONS AND COMMERCIAL CODE.