2025-10-21T10:11:49-04:00 2024-12-31 821276091 Corcoran & Bernard CPAs LLC 132 N Telemachus Street New Orleans LA 70119 990 2024-01-01 813869783 LOUISIANA ALLIANCE OF CHILDRENS ADVOCACY CENTERS % KRYSTLE HILLIARD-MITCHELL LOUI 5047154955 1371 CORPORATE SQUARE DRIVE SLIDELL LA 70458 KRYSTLE HILLIARD-MITCHELL EXECUTIVE DIRECTOR 5047154955 2025-08-15 true true AMY CORCORAN P01078383 5043721504 2025-10-21 2024 2025-03-06 01:10:19Z KRYSTLE HILLIARD-MITCHELL 1371 CORPORATE SQUARE DRIVE SLIDELL LA 70458 3621569 false X WWW.LACACS.ORG X 2016 LA SEE SCHEDULE O. 10 10 9 10 0 0 712356 3604113 0 4476 3247 15942 14209 732774 3621569 2664545 0 398005 523879 0 0 384436 501063 782441 3689487 -49667 -67918 1204980 1422704 1031402 423853 173578 998851 SEE SCHEDULE O. false false 1595133 STATE FUNDING TO SUPPORT AND EXPAND THE ORGANIZATIONAL CAPACITY OF CACS AND TO ASSIST CACS IN ACHIEVING AND MAINTAINING NATIONAL ACCREDITATION STANDARDS TO PROMOTE STATEWIDE QUALITY ASSURANCE. 1334671 STATE OF LOUISIANA ACT 662 TO ACHIEVE THE GOAL OF IMPROVING OUTCOMES FOR CHILD AND YOUTH VICTIMS OF HUMAN TRAFFICKING THROUGH CREATING A CARE COORDINATION MODEL OF MULTIDISCIPLINARY TEAMS, CASE COORDINATION, AND ADVISORY COUNCILS THAT ENSURES ALL CHILDREN IN LOUISIANA HAVE ACCESS TO A COMPREHENSIVE CONTINUUM OF CARE. 298063 DOA/OFFICE FOR VICTIMS OF CRIME LYCTC CONTRACT TO BUILD STATEWIDE CAPACITY TO MEET THE IMMEDIATE AND LONG-TERM NEEDS OF CHILD AND YOUTH VICTIMS OF HT, WITH AN EMPHASIS ON ENSURING CULTURAL AWARENESS, EQUITY AND ACCESSIBILITY ACROSS SYSTEMS. OVC ALSO SEEKS TO INCREASE IDENTIFICATION OF UNDER-IDENTIFIED TRAFFICKING TYPOLOGIES AND TO EXPAND STRATEGIC PARTNERSHIPS FOR IMPROVED OUTREACH AND SERVICE DELIVERY TO UNDERSERVED POPULATIONS. 209386 LOUISIANA COMMISSION ON LAW ENFORCEMENT VICTIMS OF CRIME ACT GRANTS TO INCREASE LACAC STAFF EXPERTISE THROUGH PROFESSIONAL DEVELOPMENT OPPORTUNITIES IN ORDER TO STREAMLINE PROCESSES AND PROVIDE TRAINING AND TECHNICAL ASSISTANCE TO CACS WITH REGARD TO LEGAL/FISCAL OVERSIGHT, FEDERAL GRANT MANAGEMENT AND COMPLIANCE, EMERGING TRENDS, AND ACCREDITATION STANDARDS. VOCA ALSO SEEKS TO STRENGTHEN THE STATEWIDE NETWORK OF CACS TO INCREASE COLLABORATION AND ENHANCE THE CAC MODEL THROUGHOUT THE STATE. 201275 NATIONAL CHILDRENS ALLIANCE GRANTS TO INCREASE LACAC STAFF EXPERTISE THROUGH PROFESSIONAL DEVELOPMENT OPPORTUNITIES IN ORDER TO STREAMLINE PROCESSES AND PROVIDE TRAINING AND TECHNICAL ASSISTANCE TO CACS WITH REGARD TO LEGAL/FISCAL OVERSIGHT, FEDERAL GRANT MANAGEMENT AND COMPLIANCE, EMERGING TRENDS, AND ACCREDITATION STANDARDS. NCA ALSO SEEKS TO STRENGTHEN THE STATEWIDE NETWORK OF CACS TO INCREASE COLLABORATION AND ENHANCE THE CAC MODEL THROUGHOUT THE STATE. 24719 CHILDRENS JUSTICE ACT TO INCREASE ACCESS TO SPECIALIZED TRAINING OPPORTUNITIES FOR MEMBERS AND TO INCREASE THE QUALITY AND ACCESSIBILITY OF MEDICAL EXAMS AND TREATMENT FOR CHILDRENS ADVOCACY CENTER CLIENTS THROUGH FACILITATION OF SPECIALIZED TRAINING AND COLLABORATIVE MEETINGS FOR MEDICAL PROVIDERS ACROSS LOUISIANA. 435380 3663247 true true false false false false false false false false true false false false false true true true false false 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 true 14 0 true 9 true false false false false false false false false false false false false false false X 10 10 false false false false false false false true true false false true true true true true true true false false X KRYSTLE HILLARD-MITCHELL 5047154955 1371 CORPORATE SQUARE DRIVE SLIDELL LA 70458 KRYSTLE HILLIARD-MITCHELL EXECUTIVE DIRECTOR 40.00 0.00 X 90741 0 18432 APRIL LUCIA BOARD MEMBER 1.00 0.00 X 0 0 0 ADAM RIVETTE BOARD MEMBER 1.00 0.00 X 0 0 0 LEISA LAWSON BOARD MEMBER 1.00 0.00 X 0 0 0 ANDREE MATTIX BOARD MEMBER 1.00 0.00 X 0 0 0 DONALD HODGE BOARD MEMBER 1.00 0.00 X 0 0 0 KIMBERLY YOUNG BOARD MEMBER 1.00 0.00 X 0 0 0 ERIKA DUPEPE PRESIDENT 1.00 0.00 X X 0 0 0 JULIE OLSEN VICE PRESIDENT 1.00 0.00 X X 0 0 0 ASHLEY RUBIN SECRETARY 1.00 0.00 X X 0 0 0 TINA BUFFINGTON TREASURER 1.00 0.00 X X 0 0 0 90741 0 18432 0 false false false 6983 3592990 4140 3604113 3247 3247 0 OTHER INCOME 900099 14209 14209 14209 3621569 14209 0 3247 X 2664545 2664545 109432 109432 329740 329740 9251 9251 44748 43773 975 30708 30708 105599 97478 8121 42700 42700 85945 84545 1400 142994 138694 4300 7250 3835 3415 36062 32652 3410 13732 13732 DUES & SUBSCRIPTION 49965 47067 2898 SUPPLIES 9598 9065 533 MISCELLANEOUS 7218 6030 1188 3689487 3663247 26240 0 1008782 838649 110189 361691 14274 187236 116468 83324 70768 134637 2685 2685 1204980 1422704 8815 199103 80000 95947 128803 942587 1031402 423853 X 93578 998851 80000 173578 998851 1204980 1422704 X -67918 893191 0 X false true X true true true X X 14 GINGERBREAD HOUSE CHILDRENS A 721390471 10 false 207168 0 CENTER FOR CHILDREN AND FAMILI 721436720 10 false 256754 0 CHILDRENS ADVOCACY NETWORK 721299269 10 false 267015 0 FAMILY AND YOUTH COUNSELING AG 720688561 10 false 165802 0 HEARTS OF HOPE 721321800 10 false 212434 0 BATON ROUGE CHILDRENS ADVOCAC 260028918 10 false 260901 0 CHILD ADVOCACY SERVICES 721262466 10 false 272429 0 CHILDRENS ADVOCACY CENTER- HO 721271514 10 false 246768 0 MANNING FAMILY CHILDRENS HOSP 720467503 10 false 254532 0 TERREBONNE CHILDRENS ADVOCACY 721414410 10 false 197710 0 PINE HILLS CHILDRENS ADVOCACY 721509487 10 false 70912 0 JEFFERSON CHILDRENS ADVOCACY 721181924 10 false 119800 0 PLAQUEMINES COMMUNITY CARE CEN 203884943 10 false 77600 0 CHILDRENS ADVOCACY CENTER OF 200072191 10 false 54720 0 14 2664545 0 false false false false true true false false false false false false false false false false false true false Supported Organizations listed Part IV line 1 THE SUPPORTED ORGANIZATIONS ARE DESIGNATED BY PURPOSE AND CLASS. LACAC PROVIDES FUNDING EXCLUSIVELY TO CACS ACROSS LOUISIANA THAT EITHER HOLD FULL ACCREDITATION THROUGH NCA OR ARE ACTIVELY WORKING TOWARD ACCREDITATION IN ACCORDANCE WITH NCA STANDARDS. THIS DESIGNATION ENSURES THAT ALL SUPPORTED ORGANIZATIONS MEET OR ARE PROGRESSING TOWARD NATIONALLY RECOGNIZED BEST PRACTICES FOR THE DELIVERY OF CHILD ADVOCACY SERVICES.SUPPORT IS CONTINGENT ON EACH CENTER MAINTAINING GOOD STANDING WITH LACAC AND WITH THE NCA ACCREDITATION PROCESS. IF A CENTER WERE TO LOSE OR FORGO ACCREDITATION OR CEASE OPERATIONS, FUNDS WOULD BE REALLOCATED TO OTHER QUALIFIED CACS WITHIN THE STATE THAT CONTINUE TO MEET ELIGIBILITY CRITERIA AND SERVE THE SAME OR NEIGHBORING GEOGRAPHIC AREAS. Supported Organization without IRS determinationPart IV line 2 SEE DISCLOSURE ABOVE. Add substitute or remove supported organizations Part IV line 5a ADDED SUPPORTING ORGANIZATIONS:MANNING FAMILY CHILDRENS HOSPITAL 72-0467503PINE HILLS CHILDRENS ADVOCACY CENTER 72-1509487JEFFERSON CHILDRENS ADVOCACY CENTER 72-1181924PLAQUEMINES COMMUNITY CARE CENTERS FOUNDATION INC 20-3884943CHILDRENS ADVOCACY CENTER OF LAFOURCHE 20-0072191 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 187236 116468 70768 70768 X 3621569 3621569 3621569 3702351 12864 12864 3689487 3689487 Part XII, Line 2d-Other expenses included on Sch D but not on 990 $12,864 LACAC GENERAL OPERATIONS DEFERRED CHARGES Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740) THE ORGANIZATION IS EXEMPT FROM INCOME TAX UNDER IRC SECTION 501 (C)(3), THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS TAX-EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE CODE. THE ORGANIZATION HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS: TO IDENTIFY AND REPORT UNRELATED INCOME: TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS: AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. THE ORGANIZATION IS NOT CLASSIFIED AS A PRIVATE FOUNDATION. true GINGERBREAD HOUSE CHILDRENS ADVOCA 1700 BUCKNER ST STE 101 SHREVEPORT LA 71101 721390471 501C3 207168 ACT 662 OVC AND STATE GENERAL FUNDS CENTER FOR CHILDREN AND FAMILIES 622 RIVERSIDE DR MONROE LA 71201 721436720 501C3 256754 ACT 662 OVC AND STATE GENERAL FUNDS CHILDRENS ADVOCACY NETWORK PO BOX 8414 ALEXANDRIA LA 71306 721299269 501C3 267015 ACT 662 OVC AND STATE GENERAL FUNDS FAMILY AND YOUTH COUNSELING AGENCY 220 LOUIE ST LAKE CHARLES LA 70601 720688561 501C3 165802 ACT 662 AND STATE GENERAL FUNDS HEARTS OF HOPE PO BOX 53967 LAFAYETTE LA 70505 721321800 501C3 212434 ACT 662 OVC AND STATE GENERAL FUNDS BATON ROUGE CHILDRENS ADVOCACY CET 626 EAST BLVD BATON ROUGE LA 70802 260028918 501C3 260901 ACT 662 OVC AND STATE GENERAL FUNDS CHILD ADVOCACY SERVICES 1504 W CHURCH ST HAMMOND LA 70401 721262466 501C 272429 ACT 662 OVC AND STATE GENERAL FUNDS CHILDRENS ADVOCACY CENTER HOPE HO 223 W 28TH AVE COVINGTON LA 70433 721271514 501C3 246768 ACT 662 AND STATE GENERAL FUNDS MANNING FAMILY CHILDRENS HOSPITAL 200 HENRY CLAY AVE NEW ORLEANS LA 70118 720467503 501C3 254532 ACT 662 AND STATE GENERAL FUNDS TERREBONNE CHILDRENS ADVOCACY CENT 305 VERRET ST HOUMA LA 70360 721414410 501C3 197710 ACT 662 OVC AND STATE GENERAL FUNDS PINE HILLS CHILDRENS ADVOCACY CENT 100 W TEXAS AVE FL 2 RUSTON LA 71270 721509487 501C3 70912 STATE GENERAL FUNDS JEFFERSON CHILDRENS ADVOCACY CENTE PO BOX 2243 GRETNA LA 70054 721181924 501C3 119800 STATE GENERAL FUNDS PLAQUEMINES COMMUNITY CARE CENTERS 115 KEATING DR BELLE CHASSE LA 70037 203884943 501C3 77600 STATE GENERAL FUNDS CHILDRENS ADVOCACY CENTER OF LAFOU 705 PLANTATION RD THIBODAUX LA 70301 200072191 501C3 54720 STATE GENERAL FUNDS 14 Monitoring procedures (Part I, line 2) IN 2024, LACAC MONITORED THE USE OF GRANT FUNDS THROUGH MONTHLY REIMBURSEMENT REPORTING AND DOCUMENTATION REVIEW. FOR ALL PASS-THROUGH FUNDING, INCLUDING ACT 662, OVC, AND STATE GENERAL FUNDS, LACAC REQUIRED SIGNED SUBRECIPIENT CONTRACTS AND CONDUCTED GRANT-SPECIFIC TRAINING TO REVIEW GUIDELINES AND REQUIREMENTS. TO SUPPORT COMPLIANCE, LACAC ALSO PROVIDED CUSTOMIZED REIMBURSEMENT WORKBOOKS AND A GUIDEBOOK OUTLINING ALLOWABLE AND UNALLOWABLE COSTS. Additional Information for Schedule I ACT 662: SUPPORT COLLABORATIVE EFFORTS TO IMPROVE OUTCOMES FOR VICTIMS OF HUMAN TRAFFICKING THROUGH A STATEWIDE CARE COORDINATION MODEL. THE MODEL WILL CONSIST OF EMERGENCY INVESTIGATIVE MULTIDISCIPLINARY TEAMS, CARE COORDINATION AND ADVISORY COUNCILS TO ENSURE VICTIMS HAVE ACCESS TO SERVICES AND A COMPREHENSIVE CONTINUUM OF CARE. OVC: STRENGTHEN LOUISIANAS STATEWIDE RESPONSE TO CHILD AND YOUTH VICTIMS OF HUMAN TRAFFICKING BY DEVELOPING AN EQUITABLE CARE COORDINATION MODEL, EXPANDING CAPACITY TO MEET VICTIMS NEEDS, IMPROVING OUTREACH TO UNDERSERVED POPULATIONS, AND INCREASING PUBLIC AWARENESS. STATE GENERAL FUNDS: SUPPORT CORE SERVICES AND OPERATIONS OF CACS AS OUTLINED IN LA CHILDRENS CODE ART. 521-526; PROGRAM GROWTH; ORGANIZATIONAL CAPACITY; SUPPORT EFFORTS TO MAINTAIN ACCREDITATION. Form 990 governing body review Part VI line 11 THE BOARD OF DIRECTORS AND EXECUTIVE DIRECTOR ARE PROVIDED THE COMPLETED FORM 990 FOR REVIEW PRIOR TO FILING. Conflict of interest policy compliance Part VI line 12c ALL LACAC STAFF AND BOARD MEMBERS MUST COMPLETE AND SIGN A CONFLICT OF INTEREST STATEMENT EACH CALENDAR YEAR. CEO executive director top management comp Part VI line 15a LCAC IMPLEMENTS A REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORTANEOUS SUBSTANTIAION OF THE DELIBERATION AND DECISION TO DETERMINE KRYSTLE HILLIARD-MITCHELLS COMPENSATION. Governing documents etc available to public Part VI line 19 THE LACAC MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, FINANCIAL STATEMENTS, AND FORM 990 AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST TO THE EXECUTIVE DIRECTOR. ALSO THE FINANCIAL STATEMENTS ARE FILED WITH THE LOUISIANA LEGISLATIVE AUDITOR WHO MAKES THEM AVAILABLE TO THE PUBLIC ON ITS WEBSITE LLA.GOV UNDER THE REPORTS SECTION. List of other fees for services expenses Part IX line 11g OTHER FEES FOR SERVICES TOTALING $105,599 CONSISTS OF:$35,472 PROFESSIONAL FEES $65,899 CONTRACTORS$4,228 PAYROLL PROCESSING FEES Part XI response or note to any line in Part XI DURING THE YEAR ENDED DECEMBER 31, 2024, THE ORGANIZATION DISCOVERED THAT THE PREVIOUSLY ISSUED 2023 FINANCIAL STATEMENTS HAD CERTAIN ERRORS THAT HAVE BEEN CORRECTED IN CURRENT-YEAR FINANCIAL STATEMENTS. THE ORGANIZATION HAS RESTATED PRIOR PERIOD FINANCIAL STATEMENTS BY $893,191 AS REFLECTED ON PART XI LINE 8. General explanation attachment LOUISIANA ALLIANCE OF CHILDRENS ADVOCACY CENTERS (THE ORGANIZATION) IS A NONPROFIT ORGANIZATION WHOSE MISSION IS TO PROVIDE, PROMOTE, AND SUPPORT CHILDRENS ADVOCACY CENTERS (CACS) IN PROVIDING A COORDINATED MULTIDISCIPLINARY RESPONSE TO CHILD VICTIMS OF ABUSE THROUGH DEVELOPMENT, TRAINING, AND ADVOCACY. THEIR VISION IS FOR EVERY CHILD IN LOUISIANA TO HAVE ACCESS TO HIGH-QUALITY CARE REGARDLESS OF THEIR BACKGROUND OR WHERE THEY LIVE.THE ORGANIZATION IS SUPPORTED BY MEMBER CONTRIBUTIONS AND BY GRANT FUNDS AND CONTRACTS FROM THE NATIONAL CHILDRENS ALLIANCE, THE STATE OF LOUISIANA, AND THE SOUTHERN REGIONAL CHAPTER OF CACS TO PROVIDE ADMINISTRATION, TRAINING, AND SUPPORT OF THE ALLIANCE AND THE PARTICIPATING CAC MEMBERS.