2024-11-15T12:54:20-05:00 2023-12-31 475677171 WALTERS & SKLYAR LLP 21031 VENTURA BLVD STE 401 WOODLAND HILLS CA 91364 990 2023-01-01 954242541 DARE AMERICA DARE 8002233273 3019 OCEAN PARK BOULEVARD 302 SANTA MONICA CA 90405 PEGUEROS FRANCISCO X PRESIDENT AND C.E.O 8002233273 2024-11-15 true true YEFIM SKLYAR CPA P00362128 8189752040 2024-11-15 2023 2024-10-15 13:58:12Z PEGUEROS FRANCISCO X 3019 OCEAN PARK BOULEVARD 302 SANTA MONICA CA 90405 3656811 false X WWW.DARE.ORG X CA TEACHING STUDENTS GOOD DECISION MAKING SKILLS TO HELP THEM LEAD SAFE AND HEALTHY LIVES. 29 24 15 5545 0 15435537 2227700 0 18525 22640 1340282 1406471 16794344 3656811 66633 27532 0 2211222 1653736 5447639 1054118 1257061 8753992 1986509 16479486 4721895 314858 -1065084 3051863 1688526 1556480 1258227 1495383 430299 X D.A.R.E AMERICA'S PRIMARY MISSION IS TO IMPLEMENT, OVERSEE, AND SUPPORT EDUCATIONAL PROGRAMS THROUGHOUT THE UNITED STATES THAT PROVIDE STUDENTS THE DECISION-MAKING SKILLS NEEDED TO AVOID DRUGS AND OTHER DANGEROUS ACTIVITIES. false false 1338482 9000 17700 THE TRAINING, DEVELOPMENT, EVALUATION AND IMPLEMENTATION OF AGE APPROPRIATE CURRICULA FOR DELIVERY BY D.A.R.E INSTRUCTORS TO ELEMENTARY, MIDDLE, AND HIGH SCHOOL STUDENTS, AS WELL AS TO PARENTS. D.A.R.E. IS THE LARGEST AND MOST COMPREHENSIVE EDUCATIONAL PROGRAM FOR K-12 STUDENTS. THESE SPECIALIZED CURRICULA ARE DESIGNED TO PREVENT THE USE OF ILLEGAL DRUGS, THE ABUSE OF PRESCRIPTION AND OVER-THE-COUNTER MEDICINES, BULLYING, AND OTHER DESTRUCTIVE BEHAVIOURS, ENSURING THAT THE STUDENTS CAN LEAD PRODUCTIVE, SAFE, AND HEALTHY LIVES. 208207 1400 D.A.R.E AMERICA PROVIDES EDUCATION AND ESSENTIAL INSTRUCTIONAL MATERIALS, FREE OF CHARGE, TO OVER 8,000 POLICE OFFICERS WHO DELIVER THE PROGRAM TO MILLIONS OF SCHOOL CHILDREN ACROSS THE UNITED STATES. 1435245 17132 19015 THE D.A.R.E PROGRAM HAS REACHED MILLIONS OF STUDENTS WORLDWIDE AND HAS BEEN IMPLEMENTED IN THOUSANDS OF SCHOOLS ACROSS ALL 50 STATES IN THE U.S. SINCE ITS INCEPTION IN 1983, THE OVERALL USE OF ILLEGAL DRUGS IN THE UNITED STATES HAS DECLINED BY NEARLY 50%. NOTABLY, SINCE 1997, THERE HAS BEEN A SIGNIFICANT REDUCTION IN ILLEGAL DRUG USE AMONG TEENAGERS. THE D.A.R.E PROGRAM HAS BEEN CREDITED WITH PLAYING A VITAL ROLE IN ACHIEVING THESE MAJOR ACCOMPLISHMENTS. 2981934 true true false false false false false false false false true false false true true true true false false false false false false true false false false false true true false false false false false true true true false false false false false true false false false true 24 0 true 15 true false false false false false false false false X 29 24 true false false false false false false true true false true true true true true true true true true true false AL AR AZ CA CO CT DC FL GA IL KS KY LA MA MD ME MI MN NV NH NJ NM NY NC OH OK OR PA RI TX UT VA WA WV WI SC TN X X X MOWERY TAMMY K 8002233273 3019 OCEAN PARK BOULEVARD 302 SANTA MONICA CA 90405 LEONHART MICHELE M BOARD CHAIRM 1.00 X X 0 0 0 STRANG ROBERT J VICE-CHAIRMA 1.00 X X 0 0 0 PEGUEROS FRANCISCO X PRESIDENT AN 40.00 X X 313072 0 0 AMBASSADOR SHEIKH ABDULLAH BIN BOARD MEMBER 0.50 X 0 0 0 BEAL BILL BOARD MEMBER 0.50 X 0 0 0 CLAYTON RICHARD PHD BOARD MEMBER 0.50 X 0 0 0 ROLFS COLIN H BOARD MEMBER 0.50 X 0 0 0 SABET KEVIN BOARD MEMBER 0.50 X 0 0 0 FAULKNER SAMANTHA BOARD MEMBER 0.50 X 0 0 0 GOLD MARK BOARD MEMBER 0.50 X 0 0 0 KAR SHEILA MD BOARD MEMBER 0.50 X 0 0 0 KOLAJ GIORGIO BOARD MEMBER 0.50 X 0 0 0 LATHAN GRENITA BOARD MEMBER 0.50 X 0 0 0 MAHAN RICHARD C COO 40.00 X X 219398 0 0 PERRICONE MICHAEL BOARD MEMBER 0.50 X 0 0 0 PERRICONE SAM JR BOARD MEMBER 0.50 X 0 0 0 POLSON MISSY BOARD MEMBER 0.50 X 0 0 0 PUCHER ANDREW N BOARD MEMBER 0.50 X 0 0 0 GORES ALEC E HONORARY MEM 0.50 X 0 0 0 BURKLE RON HONORARY MEM 0.50 X 0 0 0 HAZELTON THOMAS PRESIDENT OF 40.00 X 236570 0 0 LYNCH JOHN BOARD MEMBER 0.50 X 0 0 0 MILLER LOUIS SKIP HONORARY MEM 0.50 X 0 0 0 MOWERY TAMMY K CFO 40.00 X 143232 0 13800 COSBY RITA BOARD MEMBER 0.50 X 0 0 0 DONIGER BRUCE B BOARD MEMBER 0.50 X 0 0 0 LACEY JACKIE BOARD MEMBER 0.50 X 0 0 0 PARSONS CHARLIE J BOARD MEMBER 0.50 X 0 0 0 ROTHMAN MATTHEW K BOARD MEMBER 0.50 X 0 0 0 SAFIR HOWARD HONORARY DIR 0.50 X 0 0 0 912272 13800 4 false true false ASHLEY FRAZIER 1507 LEXINGTON AVENUE GREENSBORO NC 27403 PERSONAL SERVIC 112112 SCOTT HUTCHINSON DESIGN & CONSULTING 14971 SURRON STREET SHERMAN OAKS CA 91403 IT SERVICES 104000 2 433456 1794244 2227700 22640 22640 1406471 1406471 3656811 1429111 27532 27532 926071 659008 125121 141942 519770 452200 67570 106901 93004 13897 100994 87865 13129 117658 102362 15296 45515 39598 5917 1054118 1054118 561187 488233 72954 38739 32970 4922 847 212682 185033 27649 200022 191053 8969 4125 4125 106275 100000 6275 10835 10835 EDUCATION MATERIALS 470620 470620 ERC CONSULTING FEES 98725 98725 BANK CHARGES 54295 22804 3258 28233 POSTAGE AND SHIPPING 35784 15029 2147 18608 30047 14623 2111 13313 4721895 2981934 482900 1257061 477032 44390 740592 281644 4200 56340 133336 138981 88415 77586 81703 74837 12598 6866 250417 846849 746849 498424 335870 3051863 1688526 529305 447723 1027175 810504 1556480 1258227 X 1309430 221562 185953 208737 1495383 430299 3051863 1688526 -1065084 X false true X true false X 10811172 11798529 20264514 15435537 2227700 60537452 10811172 11798529 20264514 15435537 2227700 60537452 60537452 1966208 990133 1345243 1352288 1429111 7082983 8632 28633 37265 67657700 0.89480 0.90320 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 35777 33378 2399 45926 41459 4467 6866 OTHER ASSETS OPERATING 335870 335870 OPERATING LEASE LIABILITY 410438 INSTALLMENT PAYABLE - KIR 250066 SBA EIDL LOAN 150000 810504 X 3656811 3656811 3656811 4721895 4721895 4721895 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER THE INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND THE CORRESPONDING PROVISIONS OF THE CALIFORNIA REVENUE AND TAXATION CODE. WHILE THE ORGANIZATION IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE IRC, INCOME DETERMINED TO BE UNRELATED BUSINESS INCOME (UBI) WOULD BE TAXABLE. THE ORGANIZATION EVALUATES UNCERTAIN TAX POSITIONS THROUGH ITS REVIEW OF THE SOURCES OF INCOME TO IDENTIFY UBI AND CERTAIN OTHER MATTERS, INCLUDING THOSE WHICH MAY AFFECT ITS TAX-EXEMPT STATUS. THE EFFECT OF THE UNCERTAINTY WOULD BE RECORDED IF THE OUTCOME WAS CONSIDERED PROBABLE AND REASONABLY ESTIMABLE. AS OF DECEMBER 31, 2023. THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL. THE ORGANIZATION FILES FEDERAL AND CALIFORNIA EXEMPT ORGANIZATION RETURNS. MANAGEMENT BELIEVES THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY TAXING AUTHORITIES FOR THE YEARS BEFORE 2020 FOR FEDERAL AND 2019 FOR STATE TAX FILINGS. X X true ORLANDO MARKETING AND PARTNERS INC 604 COURTLAND STREETSUITE 180 ORLANDO FL 32804 TOY DRIVE true 636439 256328 380111 COUNTY LINE CONCEPTS INC 3003 S FLORIDA AVENUE SUITE 102 LAKELAND FL 33803 TOYDRIVE true 306814 120591 186223 NEXUS GLOBAL CONCEPTS INC 2963 GULF TO BAY BOULEVARD ST 110 CLEARWATER FL 33758 TOY/DRV true 225873 90958 134915 PRESTIGE MARKETING VENTURES INC 604 COURTLAND STREET SUITE 180 ORLANDO FL 32804 TOY/DRV true 210986 84427 126559 ABSOLUTE VENTURES INC 4215 SOUTHPOINT BOULEVARDSUITE 190 JACKSONVILLE FL 32216 TOY/DRV true 184391 74541 109850 FLORIDA MARKETING NORTH INC 4215 SOUTHPOINT BOULEVARDSUITE 190 JACKSONVILLE FL 32216 TOY/DRV true 92612 37267 55345 HALO CHARITY SOLUTIONS INC 3933 EAST LA SALLE ST STE102 PHOENIX AZ 85040 TOY DRIVE true 37115 14846 22269 EXECUTIVE MARKETING GROUP INC 15291 NW 60TH AVE STE 200 MIAMI LAKES FL 33014 TOY DRIVE true 24467 9787 14680 NEXT GENERATION ENTERPRISES INC 810 TYVOLA RD STE112 CHARLOTTE NC 28217 TOY DRIVE true 22844 9138 13706 WISE CREATIONS INC 9535 FOREST LANE STE 248 DALLAS TX 75243 TOY/DRV true 16648 6659 9989 1758189 704542 1053647 AL AR AZ CA CO CT DC FL GA IL KS KY MA MD MI MN NV NH NJ NM NY NC OH OK OR PA RI SC TN TX UT VA WA WV WI LA ME SCHEDULE G, PAGE 1, PART I, LINE 2B, COLUMN (III) ORLANDO MARKETING AND PARTNERS INC YES COUNTY LINE CONCEPTS INC YES NEXUS GLOBAL CONCEPTS INC YES PRESTIGE MARKETING VENTURES INC YES ABSOLUTE VENTURES INC YES FLORIDA MARKETING NORTH INC YES HALO CHARITY SOLUTIONS INC. YES EXECUTIVE MARKETING GROUP INC. YES NEXT GENERATION ENTERPRISES, INC YES WISE CREATIONS INC. YES SCHEDULE G, PAGE 1, PART I, LINE 2B, COLUMN (V) ORLANDO MARKETING AND PARTNERS INC 380111 COUNTY LINE CONCEPTS INC 186223 NEXUS GLOBAL CONCEPTS INC 134915 PRESTIGE MARKETING VENTURES INC 126559 ABSOLUTE VENTURES INC 109850 FLORIDA MARKETING NORTH INC 55345 HALO CHARITY SOLUTIONS INC. 22269 EXECUTIVE MARKETING GROUP INC. 14680 NEXT GENERATION ENTERPRISES, INC 13706 WISE CREATIONS INC. 9989 SCHEDULE G, PART IV THE OFFICES LISTED PROVIDE TWO SERVICES FUNDRAISING AND PUBLIC AWARENESS. APPROXIMATELY 38% OF SERVICES FOR 2023 WAS PROVIDING FUNDRAISING WHILE ANOTHER 62% OF SERVICES WERE SPENT MARKETING MEETING AND REACHING COLLECTIVELY 4 MILLION INDIVIDUALS PER YEAR. true SCHOLARSHIP 9000 SCHOLARSHIP 1400 SCHOLARSHIP 9600 TOY PROGRAM 3260 ANTI DRUG CHARITY 4272 SCHEDULE I, PAGE 1, PART I, LINE 2 D.A.R.E. AMERICA PROVIDES COLLATERAL BENEFITS TO ORGANIZATIONS IN GEOGRAPHICAL AREAS WHERE WE HAVE PROGRAMS IMPLEMENTED TO PROVIDE DONATIONS FOR DISTRIBUTION TO PARTIES IN NEED SUCH AS CHILD SERVICES, SHELTER SERVICES, AND DISASTER ASSISTANCE. X X X false false false false false false false false false PEGUEROS FRANCISCO X PRESIDENT AND C.E.O 313072 313072 MAHAN RICHARD C COO 219398 219398 HAZELTON THOMAS PRESIDENT OF DEVELOP 236570 236570 MOWERY TAMMY K CFO 143232 13800 157032 MILLER LOUIS HONORARY BRD DR 27400 LEGAL EXPENSES false POLSON MISSY BOARD MEMBER 1207680 ROYALTY & FULLFILLME false POLSON MISSY BOARD MEMBER 121875 EXPENSES false SCHEDULE L, PART V JAMES MILLER IS A MEMBER OF THE FIRM AT MILLER BARONDESS THAT OCCASIONALLY PROVIDE LEGAL SERVICES FOR D.A.R.E. AMERICA. MISSY POLSON, BOARD MEMBER, IS THE SPOUSE OF A D.A.R.E LICENSED VENDOR FROM WHICH D.A.R.E. RECEIVES ROYALTY PAYMENTS AND MAKES PURCHASES WHERE NO CONFLICTS EXIST BETWEEN BOARD MEMBER MISSY POLSON AND LICENSED VENDOR CREATIVE PRODUCTS SOURCING. FORM 990 - ORGANIZATION'S MISSION D.A.R.E AMERICA'S PRIMARY MISSION IS TO IMPLEMENT, OVERSEE, AND SUPPORT EDUCATIONAL PROGRAMS THROUGHOUT THE UNITED STATES THAT PROVIDE STUDENTS THE DECISION-MAKING SKILLS NEEDED TO AVOID DRUGS AND OTHER DANGEROUS ACTIVITIES. FORM 990, PAGE 6, PART VI, LINE 2 PERRICONE, JR SAM PERRICONE MICHAEL FATHER MILLER, LOUIS, SKIP MILLER JAMES M. FATHER FORM 990, PAGE 6, PART VI, LINE 11B THE 990 IS PRESENTED TO THE FINANCIAL COMMITTEE COMPRISED OF 4 BOARD MEMBERS FOR REVIEW AND APPROVAL PRIOR TO FILING, AND A COPY IS PROVIDED TO THE BOARD OF DIRECTORS AT THE NEXT QUARTERLY MEETING AFTER THE FINAL COPY IS SIGNED AND FILED. A HARD COPY IS ALSO SIGNED BY THE PRESIDENT UPON APPROVAL FOR FILING AND POSTING TO THE COMPANY WEBSITE. FORM 990, PAGE 6, PART VI, LINE 12C DARE AMERICA HAS A WRITTEN CONFLICT OF INTEREST POLICY WHICH IS FURNISHED TO ALL NEW OFFICERS, DIRECTORS, AND KEY EMPLOYEES ANNUALLY, THESE INDIVIDUALS ARE ASKED TO UPDATE THE IR CONFLICT OF INTEREST POLICY STATEMENT OR TO DISCLOSE ANY CHANGE IN CONFLICT OF INTEREST STATUS TO THE BOARD OF DIRECTORS IN ADDITION, THE CHAIRMAN OF THE BOARD AND THE PRESIDENT/CEO CAREFULLY MONITOR THESE INDIVIDUALS AS TO ANY DEALINGS WITH DARE AMERICA THAT MIGHT REPRESENT A CONFLICT ALL POTENTIAL BOARD MEMBERS AND PROSPECTIVE EMPLOYEES ARE VETTED TO AVOID SELECTION OF ANYONE WHO MIGHT HAVE A CONFLICT OF INTEREST. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION TO CEO: THE BOARD OF DIRECTORS (INDEPENDENT MEMBERS ONLY) REVIEWS AVAILABLE MARKET DATA AND CONDUCTS COMPREHENSIVE REVIEWS OF ANNUAL MARKET STUDIES AND EVALUATIONS OF MARKET DATA IN LIKE POSITIONS OF LIKE ORGANIZATIONS WITH COMPARABLE BUDGETS AND MISSIONS FOR COMPENSATION AND APPROVES THE COMPENSATION OF CEO. FORM 990, PAGE 6, PART VI, LINE 15B THE SALARIES ARE COMPARED AGAINST CURRENT DATA AND CONDUCTS COMPREHENSIVE REVIEWS OF ANNUAL MARKET STUDIES AND EVALUATIONS OF MARKET DATA IN LIKE POSITIONS OF LIKE ORGANIZATIONS WITH COMPARABLE BUDGETS AND MISSIONS FOR ALL D.A.R.E. STAFF, AND PAY INCREASES FOR THE ORGANIZATION ARE APPROVED BY THE BOARD ANNUALLY PRIOR TO YEAR-END FOR THE UPCOMING YEAR. FORM 990, PAGE 6, PART VI, LINE 17 MASSACHUSETTS, MARYLAND, MAINE, MICHIGAN, MINNESOTA, NEVADA, NEW HAMPSHIRE, NEW JERSEY, NEW MEXICO, NEW YORK, NORTH CAROLINA, OHIO, OKLAHOMA, OREGON, PENNSYLVANIA, RHODE ISLAND, TEXAS, UTAH, VIRGINIA, WASHINGTON, WEST VIRGINIA, WISCONSIN, SOUTH CAROLINA, TENNESSEE FORM 990, PAGE 6, PART VI, LINE 18 DARE AMERICA MAKES THE APPLICABLE DOCUMENTS AVAILABLE, UPON REQUEST, FOR PUBLIC INSPECTION AT ITS PRINCIPAL OFFICE DURING REGULAR BUSINESS HOURS. THE INSPECTING INDIVIDUAL IS ALLOWED TO PHOTOCOPY DOCUMENTS. IF THE INDIVIDUAL ASKS THAT WE PHOTOCOPY THE DOCUMENTS, A REASONABLE FEE WILL BE CHARGED IF THE REQUEST IS VOLUMINOUS. IN ADDITION, D A R E AMERICA HONORS WRIITEN REQUESTS FOR A COPY OF THE APPLICABLE DOCUMENTS. WE ALSO MAKE THE ANNUAL IRS FORM 990 RETURN AVAILABLE ON OUR WEBSITE, WWW.DARE.ORG. THE ANNUAL RETURN IS ALSO AVAILABLE TO THE GENERAL PUBLIC ON THE IRS AND STATE OF CALIFORNIA, OFFICE OF THE AITORNEY GENERAL, DEPARTMENT OF JUSTICE WEBSITE. FORM 990, PAGE 6, PART VI, LINE 19 DARE AMERICA'S POLICY IS TO MAKE GOVERNING DOCUMENTS. CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND CERTAIN OTHER DOCUMENTS AVAILABLE FOR PUBLIC INSPECTION AT ITS PRINCIPAL OFFICE DURING REGULAR BUSINESS HOURS THE INSPECTING INDIVIDUAL IS ALLOWED TO TAKE NOTES FREELY AND TO PHOTOCOPY DOCUMENTS IF THE REQUEST IS VOLUMINOUS, A REASONABLE FEE FOR PHOTOCOPYING WILL BE ASSESSED. 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