2024-10-13T13:22:02-07:00 2024-04-30 271661785 CMRosen LLC 17440 Dallas Pkwy Ste 218 Dallas TX 75287 990 2023-05-01 800410066 Living for Zachary LIVI 9724785959 14330 Midway Rd 128 Farmers Branch TX 75244 Karen Schrah President 2024-10-13 true true Chad M Rosen CPA P01071321 9728181400 2023 2024-10-15 13:58:12Z Karen Schrah 14330 Midway Rd 128 Farmers Branch TX 75244 753138 false X www.livingforzachary.org X 2009 TX To raise awareness of sudden cardiac arrest (SCA) in youth and save lives through community education and awareness events, to promote youth heart screenings, to award student scholarships, and to donate automated external defibrillators (AEDs) to youth-based organizations. 11 9 5 40 0 673634 500082 0 68 3862 -23536 -22754 650166 481190 107285 195968 0 250886 250301 0 112622 197500 190601 555671 636870 94495 -155680 636760 496236 25194 10666 611566 485570 X To raise awareness of sudden cardiac arrest (SCA) in youth and save lives through community events, promote youth heart screenings, award student scholarships, and donate automated external defibrillators (AEDs) to youth-based organizations. false false 267321 170785 Automated External Defibrillator (AED) Donation Program - During FY24, Living for Zachary donated 203 Automated External Defibrillators (AEDs) to youth-based organizations across the state of Texas. These AED donations removed the financial burden from organizations looking to equip their buildings with this life-saving device and created more rescue-ready environments in the places children learn and play. AED recipients located in select cities also received free CPR training along with their AEDs. In total, Living for Zachary certified 713 people in CPR/AED use during FY24. Living for Zachary also established a new partnership with GoRescue, which now allows us to provide CPR training in cities outside of North Texas including San Antonio, Austin, Houston, Amarillo, Lubbock, Abilene, Waco, and Tyler. 59981 5806 Education & Awareness - Living for Zachary continued to provide education and awareness offerings in both in-person and online formats. Living for Zachary attended 65 community awareness events in FY24, and reached more than 57,000 peoplethrough social media platforms. 43118 3377 Youth Heart Screenings - From May 2023-April 2024, Living for Zachary's Heart Screening Program screened 416 youth. In total, Living for Zachary hosted 9 heart screening events in FY24 for youth ages 12-22 in North Texas. The screenings wereprovided by partners Baylor Scott & White The Heart Hospital and Frontera Strategies to families free of charge. 19192 16000 389612 true true false false false false false false false true true false false false true true true false false false false false false false true false false false true false false false false false false false true false true true false false false false false false false true 6 0 true 5 true false false false false false true true false 0 false false false false false false false X 11 9 true false false false false false false true false false false true true true true false false false false false X Kim Jones 9724785959 14330 Midway Rd 128 Farmers Branch TX 75244 Jessica Cook Executive Dir. 40.00 0.00 X 82063 0 364 Karen Schrah President 1.00 0.00 X X 0 0 0 Jimmy Croteau Director 1.00 0.00 X 0 0 0 August Larson Director 1.00 0.00 X 0 0 0 Jeff Bolen Director 1.00 0.00 X 0 0 0 Hunter Henley Director 1.00 0.00 X 0 0 0 Steven Hunter Director 1.00 0.00 X 0 0 0 Michael Hartman Director 1.00 0.00 X 0 0 0 Kellea Darwin Secretary 1.00 0.00 X X 0 0 0 Darian Jones Director 1.00 0.00 X 0 0 0 Joe Marquez Director 1.00 0.00 X 0 0 0 James Tipton Director 1.00 0.00 X 0 0 0 82063 364 0 false false false 0 247222 252860 124985 500082 0 3862 3862 0 1130 1130 0 0 233176 247222 254019 -20843 -20843 9900 12420 -2520 -2520 4988 5509 -521 -521 0 481190 -521 -18371 X 189968 189968 6000 6000 0 0 83055 10035 54021 18999 26001 958 19261 5782 122616 88876 12563 21177 0 853 401 290 162 17776 6918 8818 2040 0 3920 3920 9605 9605 0 0 0 106693 68639 2238 35816 11794 547 2502 8745 31976 9703 8076 14197 9034 4517 4517 0 1061 495 359 207 1899 1899 0 5233 3540 1215 478 0 0 0 3921 3921 Dues and business expenses 5465 1633 3330 502 0 636870 389612 134636 112622 10820 26813 563811 392188 52250 67436 0 0 0 0 3044 4494 0 9061 8061 1000 1000 0 0 0 0 5835 4305 636760 496236 14359 1361 10835 9305 25194 10666 X 514170 382884 97396 102686 611566 485570 636760 496236 -155680 29684 X false true X false false X 617523 408863 552900 673634 500082 2753002 0 0 617523 408863 552900 673634 500082 2753002 451336 2301666 64 170 336 68 4992 5630 0 0 2758632 19622 0.83440 0.84820 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 75000 75000 1.00000 false false false 9061 8061 1000 1000 Operating lease liability 4305 Refundable grant advance 5000 9305 X 598525 111826 5509 117335 481190 481190 724521 82142 5509 87651 636870 636870 Part V, Line 4: Intended uses of the endowment fund. The Organization received $75,000 during the previous tax year for the purpose of creating an endowment. This was temporarily held within restricted cash. During the current tax year, the Organization developed and approved investment and spending policies to satisfy regulatory requirements, which is why the contribution is reported on this Schedule D as having been made in the current year (though the contribution revenue was properly reported on the previous year's Form 990). A brokerage account was opened after year-end to begin the process of investing.The purpose of the endowment is to fund general operating expenses. Part X : FIN48 Footnote Management has concluded that any tax positions which would not meet the more-likely-than-not criterion of Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 740-10, Accounting for Income Taxes, would be immaterial to the financial statements taken as a whole. Accordingly, the accompanying financial statements do not include any provision for uncertain tax positions, and no related interest or penalties have been recorded in the operating statement or accrued in the statement of financial position. Federal and state tax returns of the Organization are generally open to examination by the relevant taxing authorities for a period of three years from the date on which the returns are filed. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 COGS reported as expenses $5509 Part XII, Line 2d: Other expenses and losses per audited F/S COGS reported as expenses $5509 false Gala 480398 247222 233176 128410 15748 80762 16795 12304 480398 247222 233176 128410 15748 80762 16795 12304 254019 -20843 true 0 0 Scholarships 2 6000 Grantmaker's Description of How Grants are Used Scholarships are generally paid directly to the bursar's offices of the attending colleges or are granted to college foundations for them to award and manage scholarships meeting agreed-upon criteria. Other grants consist of noncash awards in the form of AEDs to organizations in the United States upon review and approval of applications received and their satisfaction of certain additional requirements. Such awards typically do not meet the threshold for reporting on Schedule I. Kim Jones See Part V 26000 Wages - Business Dir. false Schedule L, Part V Supplemental Information Part IV, Line (1), Column (b) - Description of Relationship: Kim Jones is the sister of the Organization's President, Karen Schrah, and spouse of a director, Darian Jones. X 1 150 Price of comps X 15380 Price of comps X 13 9480 Price of comps X 46 8778 Price of comps X Jewelry 23 23843 Price of comps X Vouchers 107 67354 Price of comps false true true Part I, Line 32, Hire and Use of Third Parties The services of an auctioneering firm assisted in selling items during a fundraiser. Form 990, Part III, Line 4d OTHER PROGRAM SERVICES 4: Education & Awareness - Living for Zachary continued to provide education and awareness offerings in both in-person and online formats. Living for Zachary attended 65 community awareness events in FY24, and reached more than 57,000 peoplethrough social media platforms. OTHER PROGRAM SERVICES 5: SuperHeart Program - Living for Zachary's SuperHeart Program is a bundle of the AED, screening, and education/awareness programs and is designed to equip schools and youth-based organizations with the tools and resources to save lives from SCA on campus. In FY24, three schools/organizations were certified in the SuperHeart Program, impacting 2,119 students. 121 staff members at the participatingorganizations were certified in CPR use, 254 youth heart screenings were completed, and 6 AEDs were placed on campuses. The expenses associated with this program are reported within the individual elements of this bundle. Form 990, Part VI, Section A, Line 2 Karen Schrah and Darian Jones have a family relationship. Form 990, Part VI, Section A, Line 8b There are no such committees. Form 990, Part VI, Section B, Line 11b This Form 990 was provided to the President (along with other Directors) via email, who then reviewed and approved it for filing. Form 990, Part VI, Section B, Line 12c Persons covered - Directors, officers, staff members, committee members, major donors, and other disqualified persons (collectively, Associates), as well as their personal and business interests. (A separate, less detailed policy applies to employees.)Monitoring proposed or ongoing transactions for conflicts - Associates have an ongoing obligation to disclose any actual and potential conflicts of interest as they may arise. In addition, annually, each Associate shall provide a Conflicts of Interest Disclosure Report to the Board of the Directors. Associates shall disclose any affiliation with any individual or entity with which the Corporation is doing or may do business. Such entities may include those that sell or lease property, lend money or extend credit, or furnish goods, services, or facilities to the Corporation. The Corporation shall periodically review its compliance with these policies, as well as its compliance with self-dealing and conflicts of interest requirements of federal and state law. When conducting these reviews, the Corporation may, but need not, use outside advisors.Dealing with potential conflicts and the level at which determinations of whether a conflict exists are made - Potential conflicts are considered at board and committee meetings much like actual conflicts.Dealing with actual conflicts, the level at which actual conflicts are reviewed, and restrictions imposed on the interested person - To the extent that the affiliation violates state or federal law, the Corporation shall not engage in business with that individual or entity, or shall terminate its relationship with the conflicted Associate. If the affiliation does not violate the law, the Board of Directors shall determine whether the Corporation can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. If a more advantageous transaction or arrangement is not reasonably possible, then the Board of Directors shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the Corporations best interest, and whether it is fair and reasonable. Form 990, Part VI, Section C, Line 19 These are available upon request.