2024-05-13T09:16:15-05:00 2023-06-30 134260189 BOISSELLE MORTON & WOLKOWICZ LLP 48 BAY ROAD PO BOX 374 HADLEY MA 01035 990 2022-07-01 222952288 FRIENDS OF CHILDREN INC FRIE 4135860011 241 KING STREET 227 NORTHAMPTON MA 01060 SARAH SEGURA CO-EXECUTIVE DIRECTOR 4135860011 2024-05-10 1 SARAH SEGURA 999009999 0 JOSEPH P WOLKOWICZ CPA P00734754 4135870099 2024-05-10 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z SARAH SEGURA 241 KING STREET 227 NORTHAMPTON MA 01060 602349 0 X FRIENDSOFCHILDRENINC.ORG X 1988 MA THE ORGANIZATION IS A CHILD ADVOCACY AGENCY THAT PROVIDES INFORMATION, REFERRAL SERVICES, AND TRAINING TO VOLUNTEERS AS ADVOCATES FOR COURT INVOLVED CHILDREN. 6 6 8 55 0 0 593620 601043 0 0 90 1306 -109617 -16919 484093 585430 0 0 0 0 424185 485912 0 0 59855 146698 153918 570883 639830 -86790 -54400 193439 274792 18532 154285 174907 120507 THE ORGANIZATION IS A CHILD ADVOCACY AGENCY THAT PROVIDES INFORMATION, REFERRAL SERVICES, AND TRAINING TO VOLUNTEERS AS ADVOCATES FOR COURT INVOLVED CHILDREN. 0 0 216451 YOUTH DEVELOPMENT - FRIEND OF CHILDREN MOBILIZES SUPPORT BY SPEAKING UP FOR VULNERABLE CHILDREN AND YOUNG PEOPLE WHOSE NEEDS ARE ILL-ADDRESSED BY BUREAUCRACIES. WE GUIDE THEM TO SAFE ENVIRONMENTS, WHERE THEY CAN THRIVE. WE HELP THEM FIND THEIR OWN VOICES AND BECOME THEIR OWN ADVOCATES. 161810 CASA - FRIENDS OF CHILDREN TRAINS AND PROVIDES COURT APPOINTED SPECIAL ADVOCATES WHO SPEAK FOR AN ABUSED OR NEGLECTED CHILD'S BEST INTEREST. 48819 POLICY ADVOCACY - WORKS WITH POLICYMAKERS, OTHER ADVOCACY GROUPS AND YOUNG PEOPLE THEMSELVES TO PROMOTE POLICIES AND SUPPORT EFFORTS TO IMPROVE THE CHILD-WELFARE SYSTEM. 427080 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 8 0 1 8 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 MA X THE ORGANIZATION 4135860011 241 KING STREET SUITE 227 NORTHAMPTON MA 01060 SUSAN KARAS PRESIDENT 2.00 X X 0 0 0 JO-ANNE VANIN VICE PRESIDENT 2.00 X X 0 0 0 ANTONIA KRELL SECRETARY 2.00 X X 0 0 0 KELLY SYKES TREASURER 2.00 X X 0 0 0 DR KAREN ZILBERSTE DIRECTOR 2.00 X 0 0 0 ROBIN HANLEY DIRECTOR 2.00 X 0 0 0 KRYSTYNA BOISJOLIE DIRECTOR (PAST) 2.00 X 0 0 0 JANE LYONS EXECUTIVE DIRECTOR 40.00 X 89886 0 0 89886 0 0 0 0 0 0 0 30000 71631 211000 288412 601043 1306 1306 0 71631 16919 -16919 -16919 585430 0 0 -15613 85615 51369 21404 12842 345739 260306 50403 35030 2899 495 2404 18393 7595 5517 5281 33266 26402 4118 2746 19370 19370 17080 4759 12321 4470 682 1802 1986 42566 20605 19991 1970 33550 27389 6161 13791 10841 2950 798 798 8416 2760 5656 FOSTER DIGNITY 13877 13877 639830 427080 152895 59855 23240 3086 100129 89530 67870 63540 20150 20150 0 0 2200 118636 193439 274792 18532 25649 10000 0 118636 18532 154285 X 109670 90507 65237 30000 174907 120507 193439 274792 -54400 0 X X 0 1 X 1 0 X 440434 432357 514426 593620 601043 2581880 440434 432357 514426 593620 601043 2581880 2581880 31 93 90 1306 1520 42 42 2583442 0.99940 0.99990 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 20150 20150 0 0 RIGHT-OF-USE ASSET 118636 118636 LEASE LIABILITY 118636 118636 602349 0 602349 -16919 -16919 585430 656749 16919 16919 639830 0 639830 PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSE PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSE EXECUTIVE DIRECTOR RETIREMENT EVENT 45217 45217 575 5161 2032 CHANGEMAKER EVENT 26414 26414 425 7762 964 71631 71631 1000 12923 2996 16919 -16919 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS MADE AVAILABLE TO BOARD MEMBERS FOR REVIEW AND APPROVAL BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY IS REVIEWED AT THE FIRST MEETING OF THE DULY ELECTED BOARD OF DIRECTORS, ANNUALLY WITH ALL STAFF AND WITH EACH NEW MEMBER OF THE STAFF AT THE TIME OF HIS OR HER HIRE. COPIES OF THE POLICY ARE GIVEN TO EACH BOARD MEMBER AND STAFF MEMBER. BOARD MEMBERS AND STAFF SHALL DISCLOSE TO THE BOARD ANY POSSIBLE CONFLICT OF INTEREST AND ANY AND ALL RELEVANT INFORMATION PERTAINING TO THE POSSIBLE CONFLICT AND MAY NOT PARTICIPATE IN ANY DECISION-MAKING PROCESS RELATED TO THE MATTER IN WHICH THERE MAY BE A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS SETS THE SALARY FOR THE EXECUTIVE DIRECTOR, BASED ON RECOMMENDATIONS FROM THE EXECUTIVE COMMITTEE. PERFORMANCE IS EVALUTED. ADDITIONALLY, INFORMATION IS SOUGHT ON SALARY AVERAGES OF NONPROFIT EXECUTIVES IN WESTERN MASSACHUSETTS AND PAY EQUITY FACTORS ARE CONSIDERED WITHIN THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C THE BOARD OF DIRECTORS IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THESE OVERSIGHT PROCESSES HAVE NOT CHANGED DURING THE TAX YEAR.