2024-10-09T10:44:19-07:00 2024-05-31 680260103 Regalia & Associates CPAS 103 Town and Country Drive Suite K Danville CA 94526 990 2023-06-01 943157218 ADVOKIDS ADVO 4159240587 5643 Paradise Drive 12B Corte Madera CA 94925 Margaret Coyne JD Executive Director 4159240587 2024-10-09 true true Douglas W Regalia P00186389 9253140390 2023 2024-10-15 13:58:12Z Margaret Coyne JD 5643 Paradise Drive 12B Corte Madera CA 94925 851072 false X www.advokids.org X 1992 CA Protecting and promoting the right of every foster child in California to safety, security, and a permanent home. Teaching others how to advocate for safety, security, and permanency for children in foster care. 9 7 12 10 0 758330 786925 64781 53910 1038 10237 3545 0 827694 851072 0 0 632184 710621 0 113558 151403 245999 783587 956620 44107 -105548 603815 494541 15763 12037 588052 482504 X Protecting and promoting the right of every foster child in California to safety, security, and a permanent home. Teaching others how to advocate for safety, security, and permanency for children in foster care. false false 710513 53910 Statewide Trainings and Conferences: Trainings for child welfare professionals, attorneys, social workers, therapists, foster parents, relative caregivers, and Court Appointed Special Advocates (CASAs) on law, psychology, child development, and neuroscience as they apply to the rights and needs of children in foster care. Child Welfare Law Information Hotline: Legal and social work consultations with individuals concerned about the welfare of a specific child in foster care; provision of information and assistance on how to get concerns about that child before the juvenile court; referrals to attorneys in some cases; legal consultations for child welfare attorneys. During the fiscal year, Advokids provided telephone consultations involving cases of abused or neglected children to concerned individuals, including foster parents, relative caregivers, casas, social workers, foster family agencies, foster children, therapists, and attorneys. Website and Other ProgramsOur Website (www.advokids.org) provides educational and legal information on the foster care system, child development and infant mental health, and instruction on use of various tools available to individuals to bring information concerning a foster child to the attention of the juvenile court. The Advokids website receiveds in excess of 50,000 hits annually.Other Program Activities: In addition to our Hotline, Trainings, and Website activities, AdvoKids' programs also include: (continued on Schedule O) 710513 true true false false false false false false false false true false false false false true true 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 false false false true 9 0 true 12 true false false false false false false false 0 false false false false false false false X 9 7 false false false false false false false true true false false true true true true true true true true false CA X X X Margaret Coyne JD 4159240587 5643 Paradise Drive 12-B Corte Madera CA 94925 Margaret Coyne JD E.D. & Director 35.00 0.00 X X 99500 0 7200 Janet Sherwood D.D. & Director 35.00 0.00 X X 49750 0 7200 Didier Perez President 2.00 0.00 X X 0 0 0 Lou Florival Vice President 1.00 0.00 X X 0 0 0 Daniel McKenzie Secretary 1.00 0.00 X X 0 0 0 Amanda Stewart Treasurer 2.00 0.00 X X 0 0 0 Patricia Black Kelly Director 1.00 0.00 X 0 0 0 Cheick Diarra Director 1.00 0.00 X 0 0 0 Kolleen Greenwald Director 1.00 0.00 X 0 0 0 149250 14400 0 false false false 0 140778 646147 250 786925 Training fees 624100 53910 53910 53910 10237 10237 0 0 0 0 140778 0 0 0 0 851072 53910 10237 0 0 0 0 99500 81205 13571 4724 0 525378 428774 71660 24944 0 36599 29869 4992 1738 49144 40108 6703 2333 0 0 0 0 0 0 63061 1967 16762 44332 3428 1482 1946 4236 3304 741 191 9934 7749 1738 447 0 60225 46976 10539 2710 9454 6190 810 2454 0 0 0 0 681 531 119 31 8087 3298 4789 Program expenses 56844 56844 Fundraising 22140 22140 Bank and credit card fees 7115 1522 25 5568 Dues and fees 794 694 100 0 956620 710513 132549 113558 411740 97876 136203 396474 5000 0 0 0 0 0 0 0 33810 33619 872 191 0 50000 0 0 0 0 603815 494541 15763 12037 15763 12037 X 488696 411004 99356 71500 588052 482504 603815 494541 -105548 X false true X true false X 596422 858624 679907 758330 786925 3680208 0 0 596422 858624 679907 758330 786925 3680208 690530 2989678 6 31 102 1038 10237 11414 0 0 3691622 318477 0.80990 0.73930 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 33810 33619 191 191 X 851072 851072 851072 956620 956620 956620 Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, Advokids is required to report information regarding its exposure to various tax positions taken by Advokids and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that Advokids has adequately evaluated its current tax positions and has concluded that as of May 31, 2024, Advokids does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.Advokids has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. This exemption is subject to periodic review by the federal and state taxing authorities and management is confident that the organization continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. Advokids may periodically receive unrelated business income requiring the organization to file separate tax returns under federal and state statutes. Under such conditions, Advokids will calculate, accrue and remit the applicable taxes. X X X X X X false Annual Fundraiser 123448 123448 Other Events 17330 17330 140778 140778 Form 990, Part III, Line 4d OTHER PROGRAM SERVICES 4: Other Program Activities (continued from Form 990 Page 2):Statewide Child Welfare Reform------------------------------ Advokids' telephone hotline and legal trainings throughout the state inform our impact litigation, legislative proposals, and policy work. The data that we gather and analyze from our constituents in California counties allows us to identify trends and systemic problems at the state and local levels and propose solutions and pro-active reform on behalf of all children in foster care.Appellate and Amicus Project---------------------------- Advokids' staff attorneys and pro bono attorneys provide assistance in preparing appellate briefs and amicus curiae (friend-of-the-court) briefs in selected cases where our legal staff has identified a question of law that is critical to protecting the health, safety or well-being of foster children in California. Appeals and amicus briefs provide important safeguards for children under the jurisdiction of the juvenile court and serve as powerful catalysts for systemic change.Project K.E.E.P.---------------- Advokids Project K.E.E.P. is a local community based program serving foster children in Marin County where our Northern California office is located. We hope it will serve as a model for community volunteers throughout California and inspire community awareness about our children in foster care. Form 990, Part VI, Section B, Line 11b Form 990 is prepared by an outside tax professional. The form is then reviewed by the Organization's management, a member of the Board of Directors, and the Executive Director. After a full review, the final version of the tax return is provided to all members of the Organization's voting body. A representative of management authorizes the final Form 990 which is then e-filed with the Internal Revenue Service. Form 990, Part VI, Section B, Line 12c Members of the Board of Directors review all potential conflicts of interest periodically. All personnel and board members are required to disclose potential conflicts and any related party affiliations. AdvoKids seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the Organization's policies and procedures. Form 990, Part VI, Section B, Line 15a Members of the Board of Directors review the compensation of all high-level personnel periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with IRS guidelines and the Organization's policies and procedures. Form 990, Part VI, Section B, Line 15b Compensation of other personnel and key employees is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files. Form 990, Part VI, Section C, Line 18 Tax returns are available for download from several websites and by request from the organization's office in Corte Madera, California. Form 990, Part VI, Section C, Line 19 All of the organization's governing documents, financial statements and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office.