2025-04-17T16:05:43+00:00 2024-08-31 440160260 Forvis Mazars LLP 8200 W Interstate 10 Suite 900 San Antonio TX 782303806 990 2023-09-01 742933669 CHILDREN'S EMERGENCY RELIEF INTERNATIONAL CHIL 2108017000 PO BOX 460047 SAN ANTONIO TX 78246 Kevin Dinnin President 2025-04-17 true true Robert Ulloa P01953132 2103419400 2025-04-17 2023 2025-03-06 01:10:19Z CONSTANTA BELCIUG 17319 SAN PEDRO AVE 207 San Antonio TX 78232 1794452 false X CERIKIDS.ORG X 2001 TX WE ENVISION A WORLD WHERE EVERY CHILD THRIVES IN A LOVING FAMILY, A SAFE COMMUNITY, AND A CHILD-FRIENDLY SOCIETY. 10 6 6 6 0 0 1493324 1338235 187554 409685 13714 33832 20359 12700 1714951 1794452 387328 231936 0 724266 831362 0 246396 641322 1108338 1752916 2171636 -37965 -377184 1005840 534951 250424 165225 755416 369726 X WE WORK WITH CHILDREN, FAMILIES, COMMUNITIES AND GOVERNMENTS TO PROVIDE A FAMILY ENVIRONMENT AS THE FIRST AND BEST OPTION FOR CHILDREN TO GROW IN. false false 394556 120379 THIS PROGRAM PROVIDED ADMINISTRATIVE SUPPORT TO INTERNATIONAL OPERATIONS. CHILDREN'S EMERGENCY RELIEF INTERNATIONAL EMPLOYS 3 FULL-TIME AND 1 PRN STAFF WHO PROVIDE SUPERVISION, GUIDANCE, DATA SYSTEMS IMPLEMENTATION, PROGRAM AUDITS, BOARD RELATIONSHIP MANAGEMENT, AND OTHER SERVICES FOCUSED ON PROGRAM PERFORMANCE AND COMPLIANCE WITH U.S. AND COUNTRY-SPECIFIC REGULATIONS. 251768 76814 IN SRI LANKA, CHILDREN'S EMERGENCY RELIEF INTERNATIONAL PARTNERED WITH LOCAL AUTHORITIES AND THE LOCAL UNICEF CHAPTER TO OFFER A VARIETY OF COMMUNITY DEVELOPMENT SERVICES FOCUSED ON PROTECTING AND ADVANCING THE RIGHTS OF CHILDREN. THESE SERVICES INCLUDED CREATING CHILD-FRIENDLY SPACES SUCH AS CHILDREN'S GYMS, PLAYGROUNDS, AND PARKS. THE ORGANIZATION ALSO SUPPORTED CHILDREN WITHOUT A FAMILY. 154370 100693 47098 IN MOLDOVA, CHILDREN'S EMERGENCY RELIEF INTERNATIONAL OPERATED AN EMERGENCY CASE MANAGEMENT PROGRAM THAT ASSISTED OVER 3,000 UKRAINIAN REFUGEE MOTHERS AND CHILDREN. THE PROGRAM PROVIDED SERVICES AND FAMILY ASSISTANCE TO COVER BASIC NEEDS AND SUPPORT THEIR GOALS OF RE-ESTABLISHING THEIR HOUSEHOLDS IN A NEW COUNTRY. 542098 131243 165394 Other Program Accomplishments in Guatemala, India, Moldova, Reeder, South Africa, and Sri Lanka. 542098 131243 165394 1342792 true true false false false false false false false true false false false true false false true false true true false true false false false false false false true false false false false false false false false false false false false false true true false false false true 4 0 true 6 true false false false false false false false false false false false false X 10 6 true false false false false true false true true false false true true true true true true true false false X CLAUDIA OLIVEIRA 2109051000 PO BOX 460047 San Antonio TX 78246 Claudia Oliveira Treasurer 5.0 45.0 X X 0 369798 87455 George Cowden III Vice-Chairman/Secretary 1.0 9.0 X X 10104 114462 0 Kevin Dinnin Chairman of the Board 5.0 45.0 X X 0 1237967 82744 Asennet Segura Director (1/10/24-5/10/24) 5.0 45.0 X 0 339253 57204 Barbara Stubee Director 1.0 1.0 X 0 0 0 Donna Coroiescu Director 1.0 0 X 0 0 0 Dr Martha Morse Director 1.0 6.0 X 0 0 0 Jeffrey Bowling Director 1.0 0 X 0 0 0 Les O'Farrell Director 1.0 1.0 X 0 0 0 Robert Ownby Jr Director 1.0 4.0 X 0 0 0 Constanta Belciug Executive Director 50.0 0 X 109601 0 12239 119705 2061480 239642 1 false true false 0 758810 579425 1338235 INTERNATIONAL SERVICES 928120 409685 409685 0 0 0 0 409685 33832 33832 0 0 0 0 OTHER INCOME 900099 12700 12700 0 0 0 0 12700 1794452 409685 0 46532 231936 231936 131944 131944 556844 259878 147391 149575 15353 7642 5169 2542 23944 11919 8061 3964 103277 51409 34770 17098 20651 20651 10715 10715 213985 130339 60129 23517 5052 5052 96510 68179 11631 16700 203059 138823 45736 18500 88210 85903 1369 938 24038 24038 25073 5776 17515 1782 FOOD, CLOTHING AND SUPPLIES 198105 191101 2855 4149 MISCELLANEOUS 79383 38489 33919 6975 INDIRECT ALLOCATION 73966 73966 MAINTENANCE AND REPAIRS 69591 60942 7993 656 0 0 0 0 2171636 1342792 582448 246396 830010 3741 57720 359201 3863 4071 38099 69656 0 0 0 0 10760 9441 225497 139195 65388 86302 0 0 0 2539 1005840 534951 40119 62200 139335 0 0 0 70970 103025 250424 165225 X 381164 123324 374252 246402 755416 369726 1005840 534951 -377184 -8506 0 X false true X true false X 884761 1304208 2065872 1493324 1338235 7086400 0 0 884761 1304208 2065872 1493324 1338235 7086400 3206786 3879614 4 0 7 13714 33832 47557 0 422 0 0 20359 12700 33481 7167438 824759 0.5413 0.6077 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 422.0, COLUMN B - 0.0, COLUMN C - 0.0, COLUMN D - 20359.0, COLUMN E - 12700.0, COLUMN F - 33481.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 225497 139195 86302 86302 ADVANCES FROM RELATED PARTIES 33025 INTERCOMPANY LOAN PAYABLE 70000 103025 1913796 -8506 127850 119344 1794452 0 0 1794452 2171636 0 0 2171636 0 0 2171636 Schedule D, Part X, Line 2 ASC 740 FOOTNOTE MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 CHANGE IN TEMPORARILY RESTRICTED NET ASSETS - 127850 true Russia and Neighboring States 2 12 Program Services MOLDOVA FOSTER AND REFUGEE SUPPORT 386225 South Asia 1 15 Program Services SRI LANKA FOSTER CARE 511442 South Asia 1 4 Program Services INDIA CHILD PROTECTION 39745 Sub-Saharan Africa 1 6 Program Services AFRICA HEALTHCARE AND SUPPORT 197680 Central America and the Caribbean 1 1 Program Services CAPACITY BUILDING AND CHILD ADVOCACY 160022 6 38 0 0 6 38 1295114 0 1295114 EMERGENCY RELIEF Russia and Neighboring States 600 26525 DIRECT PAYMENT EMERGENCY RELIEF & YOUTH SPONSORSHIP Sub-Saharan Africa 155 8090 DIRECT PAYMENT EMERGENCY RELIEF South Asia 320 14316 DIRECT PAYMENT FAMILY ASSISTANCE Sub-Saharan Africa 229 14277 DIRECT PAYMENT MOLDOVA SPONSORSHIP Russia and Neighboring States 406 34657 DIRECT PAYMENT FAMILY ASSISTANCE Russia and Neighboring States 2303 106967 DIRECT PAYMENT SRI LANKA SPONSORSHIP South Asia 266 27104 DIRECT PAYMENT false false false false false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds ALL FUNDS WIRED OUTSIDE OF THE UNITED STATES ARE DISBURSED TO LEGALLY REGISTERED NON-FOR-PROFIT ENTITIES. EACH REQUEST FOR FUNDS IS EXAMINED BY CHILDREN'S EMERGENCY AND RELIEF INTERNATIONAL'S (CERI) EXECUTIVE DIRECTOR AND DETERMINATION IS MADE WHETHER THE ORGANIZATION QUALIFIES FOR CERI GRANTS. AFTER THE INITIAL DETERMINATION IS MADE AND A PARTNERSHIP/CONTRACT IS SIGNED, FOREIGN ENTITIES SUBMIT MONTHLY ADVANCE REQUESTS FOR GRANT FUNDS. EACH REQUEST FOR FUNDS IS EXAMINED AND APPROVED BY THE CERI EXECUTIVE DIRECTOR. THE REQUESTS THAT MEET THE ELIGIBILITY CRITERIA ARE FUNDED. THE FOREIGN ENTITY REPORTS THEIR EXPENSES ON A MONTHLY BASIS. THE EXPENSE REPORT INCLUDES DETAIL OF ALL EXPENSES INCURRED FOR ONE CALENDAR MONTH AND INCLUDES COPIES OF RECEIPTS. Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; RUSSIA AND NEIGHBORING STATES-Accrual; SOUTH ASIA-Accrual; SUB-SAHARAN AFRICA-Accrual Schedule F, Part III Method used to account for expenditures on org's financial statements RUSSIA AND NEIGHBORING STATES -Accrual SOUTH ASIA -Accrual SUB-SAHARAN AFRICA -Accrual false true false false false false false false false Claudia Oliveira Treasurer 0 304651 0 55000 0 10147 0 64368 0 23087 0 457253 0 0 Kevin Dinnin Chairman of the Board 0 596243 0 0 0 641724 0 67243 0 15501 0 1320711 0 0 Asennet Segura Director (1/10/24-5/10/24) 0 283803 0 52500 0 2950 0 43937 0 13267 0 396457 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED ON AN ANNUAL BASIS UTILIZING NATIONAL AND REGIONAL SALARY SURVEY DATA FOR EQUIVALENT POSITIONS WITH SIMILAR NONPROFIT ORGANIZATIONS. THE MARKET ANALYSIS IS EXAMINED BY THE CHIEF OPERATING OFFICER OF THE PARENT ORGANIZATION AND ANY COMPENSATION MODIFICATION IS RECOMMENDED AND DISCUSSED WITH THE BOARD OF DIRECTORS OR EXECUTIVE COMMITTEE. WITH THE CONCURRENCE OF THE BOARD OF DIRECTORS OR EXECUTIVE COMMITTEE, THE COMPENSATION IS INCLUDED IN THE ANNUAL OPERATING BUDGET WHICH IS CONTEMPLATED AND ACTED ON BY THE ENTIRE BOARD OF DIRECTORS. APPROVED COMPENSATION ADJUSTMENTS ARE RECORDED IN THE PERSONNEL RECORD OF THE EXECUTIVE DIRECTOR ALONG WITH THE RATIONALE FOR ANY COMPENSATION MODIFICATION. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan KEVIN DINNIN AND CLAUDIA OLIVEIRA PARTICIPATED IN A SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN. Form 990, Part III, Line 4d Description of other program services (Expenses $ 542,098 including grants of $ 131,243)(Revenue $ 165,394) Other Program Accomplishments in Guatemala, India, Moldova, Reeder, South Africa, and Sri Lanka. Form 990, Part VI, Line 2 BUSINESS RELATIONSHIPS PER THE IRS INSTRUCTIONS, CERTAIN BUSINESS RELATIONSHIPS BETWEEN THE ORGANIZATION'S CURRENT OFFICERS, DIRECTORS, TRUSTEES, OR KEY EMPLOYEES, AS REPORTED IN PART VII, SECTION A, MUST BE DISCLOSED. BECAUSE OF THE INTERRELATED NATURE OF THE FILING ORGANIZATION WITH ITS RELATED ENTITIES (AS DISCLOSED ON SCHEDULE R), ALL OF THE OFFICERS AND DIRECTORS WITH OVERLAPPING RESPONSIBILITIES HAVE BUSINESS RELATIONSHIPS WITH EACH OTHER. Form 990, Part VI, Line 15b PROCESS TO ESTABLISH COMPENSATION OF OTHER OFFICERS OR KEY EMPLOYEES Other officer compensation, paid by a related organization, is reviewed on an annual basis utilizing national and regional salary survey data for equivalent positions based on a combination of comparative analysis by industry and position. The market analysis is examined by the Chief Executive Officer of the parent organization. Any compensation adjustments are included in the annual operating budget which is completed and acted on by the parent organization Finance Committee. Approved compensation adjustments are recorded in the personnel records of each officer. Form 990, Part VI, Line 1a Delegate broad authority to a committee THE BOARD OF DIRECTORS SHALL DESIGNATE AN EXECUTIVE COMMITTEE, WHICH SHALL CONSIST OF THE FOLLOWING: THE CHAIRMAN, VICE CHAIRMAN, SECRETARY, AND TREASURER AND UP TO THREE PERSONS APPOINTED BY THE CHAIRMAN. SUBJECT TO THE BYLAWS AND THE GENERAL POLICIES PRESCRIBED BY THE BOARD OF DIRECTORS, THE EXECUTIVE COMMITTEE SHALL HAVE AND SHALL EXECUTE THE AUTHORITY OF THE MANAGEMENT OF THE CORPORATION. A MAJORITY OF THE MEMBERS OF THE EXECUTIVE COMMITTEE SHALL CONSTITUTE A QUORUM. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE BOARD OF TRUSTEES OF FIRSTDAY FOUNDATION, AS THE PARENT COMPANY OF THE ORGANIZATION, HAS THE POWER TO ELECT MEMBERS OF THE ORGANIZATION'S GOVERNING BODY. Form 990, Part VI, Line 11b Review of form 990 by governing body THE TREASURER REVIEWS FORM 990, COMPARING PRIOR RETURN WITH CURRENT RETURN. IN ADDITION, ALL FINANCIAL DATA ON THE 990 IS RECONCILED TO THE FINANCIAL STATEMENTS. AFTER REVIEW IS MADE BY THE TREASURER, THE TREASURER WILL THEN REVIEW THE RETURN WITH THE BOARD CHAIRMAN, BEFORE CONSIDERING FINALIZING THE RETURN. THE FILED FORM 990 IS PRESENTED TO BOARD MEMBERS Form 990, Part VI, Line 12c Conflict of interest policy ALL MEMBERS OF THE GOVERNING BOARD AND OFFICERS ARE COVERED WITH THE CONFLICT OF INTEREST AND COMPLIANCE POLICY AND REQUIREMENTS. ALL MEMBERS OF THE GOVERNING BOARD AND OFFICERS MUST COMPLETE A CONFLICT-OF-INTEREST DISCLOSURE ON AN ANNUAL BASIS. IF A CONFLICT OF INTEREST SHOULD ARISE, THE PERSON ASSOCIATED WITH THE CONFLICT IS EXCLUDED FROM DISCUSSION, DEBATE AND DECISION MAKING ON THE MATTER. THIS SHALL INCLUDE THE PERSON WITH THE CONFLICT BEING EXCLUDED FROM A MEETING WHERE ANY MATTER ASSOCIATED WITH THE CONFLICT IS DISCUSSED. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED ON AN ANNUAL BASIS UTILIZING NATIONAL AND REGIONAL SALARY SURVEY DATA FOR EQUIVALENT POSITIONS WITH SIMILAR NONPROFIT ORGANIZATIONS. THE MARKET ANALYSIS IS EXAMINED BY THE CHIEF OPERATING OFFICER OF THE PARENT ORGANIZATION AND ANY COMPENSATION MODIFICATION IS RECOMMENDED AND DISCUSSED WITH THE CHAIRMAN OF THE BOARD OF DIRECTORS. WITH THE CONCURRENCE OF THE BOARD CHAIRMAN, THE COMPENSATION IS INCLUDED IN THE ANNUAL OPERATING BUDGET WHICH IS CONTEMPLATED AND ACTED ON BY THE ENTIRE BOARD OF DIRECTORS. APPROVED COMPENSATION ADJUSTMENTS ARE RECORDED IN THE PERSONNEL RECORD OF THE EXECUTIVE DIRECTOR ALONG WITH THE RATIONALE FOR ANY COMPENSATION MODIFICATION. Form 990, Part VI, Line 19 Required documents available to the public THE 990, FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY WILL BE PROVIDED UPON REQUEST TO THE PUBLIC BY CONTACTING THE CHILDREN'S EMERGENCY RELIEF INTERNATIONAL CORPORATE OFFICE. Form 990, Part VII, Section A GEORGE COWDEN COMPENSATION GEORGE COWDEN, VICE-CHAIR/SECRETARY, RECEIVES COMPENSATION FROM BOTH THE FILING ORGANIZATION AND A RELATED ORGANIZATION FOR LEGAL SERVICES PROVIDED TO THE ORGANIZATION. NO PART OF HIS COMPENSATION WAS PROVIDED FOR HIS SERVICE AS A BOARD MEMBER. Schedule F, Part III(e) MANNER OF CASH DISBURSEMENT ALL LISTED PAYMENTS BENEFIT INDIVIDUALS AND ARE PAID ON THEIR BEHALF DIRECTLY TO LANDLORDS, PHYSICIANS, MERCHANTS, ETC. BY A REPRESENTATIVE OF THE ORGANIZATION. BRECKENRIDGE VILLAGE PO BOX 461685 San Antonio TX 78246 742833616 ADULT CARE SERVICES TX 501(c)(3) 7 Firstday true NATIONAL EMERGENCY MANAGEMENT AND RESPONSE PO BOX 790487 San Antonio TX 78279 742603561 All Hazards Emergency Management TX 501(c)(3) Type II Firstday true BCFS HEALTH AND HUMAN SERVICES PO BOX 460608 San Antonio TX 78246 741260710 Community Based Care for at risk families and children TX 501(c)(3) 7 Firstday true COMPASS UNITED PO BOX 791090 San Antonio TX 78246 621867350 Services for community's most vulnerable children and their caregivers TX 501(c)(3) Type II Firstday true SILVER CLIFF RANCH PO BOX 461447 San Antonio TX 78246 562573060 Camp for Youth and Families TX 501(c)(3) 10 Firstday true INNOVATIVE NETWORK OF KNOWLEDGE PO BOX 461366 San Antonio TX 78246 455251954 EDUCATIONAL SERVICES TX 501(c)(3) 7 Firstday true COMPASS CONNECTIONS PO BOX 791090 San Antonio TX 78279 461394166 Services for community's most vulnerable children and their caregivers TX 501(c)(3) 7 Firstday true EMERGENCY MANAGEMENT AND REPONSE PO BOX 790487 San Antonio TX 78279 883550714 All Hazards Emergency Management TX 501(c)(3) 7 Firstday true FIRSTDAY FOUNDATION 1506 BEXAR CROSSING San Antonio TX 78232 742874382 ADMIN FOR NFP TX 501(c)(3) Type II NA false false false true false true false false false false false false false false false false true false false false