2025-08-01T10:32:01-04:00 2024-09-30 630781330 ALDRIDGE BORDEN & COMPANY PC 74 COMMERCE STREET MONTGOMERY AL 36104 990 2023-10-01 364348705 CAJA FRIENDS INC CAJA 2565326988 100 NORTHSIDE SQUARE HUNTSVILLE AL 35801 LAURA KOVALCIK EXECUTIVE DIRECTOR 2565326988 2025-07-24 true true MELISSA W HILL CPA P01769849 3348346640 2025-07-28 2023 2025-03-06 01:10:19Z LAURA KOVALCIK 100 NORTHSIDE SQUARE HUNTSVILLE AL 35801 260241 false X CAJA4KIDS.ORG X 1999 AL CAJA FRIENDS PROVIDES FUNDRAISING AND PROMOTIONAL SUPPORT TO THE COURT APPOINTED JUVENILE ADVOCATE PROGRAM. 12 12 5 168 0 237301 236353 0 3936 23888 0 241237 260241 0 0 171041 183496 0 0 19205 17866 190246 201362 50991 58879 485919 606878 11845 11207 474074 595671 CAJA FRIENDS PROVIDES FUNDRAISING AND PROMOTIONAL SUPPORT TO THE COURT APPOINTED JUVENILE ADVOCATE PROGRAM. false false 186843 SUPPORTING THE COURT APPOINTED JUVENILE ADVOCATE PROGRAM. 186843 true true false false false false false false false false true false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 5 true false false false false false false false false X 12 12 false false false false false false false true true false false true true true true true true true false false X LAURA KOVALCIK 2565326988 100 NORTHSIDE SQUARE HUNTSVILLE AL 35801 LAURA KOVALCIK EXECUTIVE DI 40.00 X 70351 0 0 BILL EBERLE CHAIR 2.00 X X 0 0 0 TIM SINGLETON VICE CHAIR 2.00 X X 0 0 0 DONNA HILL SECRETARY 2.00 X X 0 0 0 TINA MARTINSON TREASURER 2.00 X X 0 0 0 JOHNETTA GRAVES LIAISON 2.00 X X 0 0 0 JUDY BELL MEMBER 2.00 X 0 0 0 LEIGH CONWILL MEMBER 2.00 X 0 0 0 JAYLEN COTTON MEMBER 2.00 X 0 0 0 MICHAEL JOHANNES MEMBER 2.00 X 0 0 0 ANN LEE MEMBER 2.00 X 0 0 0 CLAY MANLEY MEMBER 2.00 X 0 0 0 MARK REITER MEMBER 2.00 X 0 0 0 70351 false false false 236353 236353 23888 23888 260241 23888 145941 145941 15430 15430 22125 22125 7000 7000 751 751 6740 3347 3393 2667 2667 DUES AND MEMBERSHIPS 325 325 MISCELLANEOUS 200 200 MEALS AND ENTERTAINMENT 183 183 201362 186843 14519 0 483927 553794 51058 1992 2026 13077 13077 485919 606878 11845 11207 11845 11207 X 474074 595671 474074 595671 485919 606878 58879 62718 X false true X false false X 264898 213389 212900 237301 236353 1164841 264898 213389 212900 237301 236353 1164841 1164841 261 736 1352 3936 23888 30173 261 736 1352 3936 23888 30173 265159 214125 214252 241237 260241 1195014 0.97480 0.99400 0.03000 0.01000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8108 8108 4969 4969 PAYROLL LIABILITIES 11207 11207 X 350179 89938 89938 260241 260241 291300 89938 89938 201362 201362 SCHEDULE D, PAGE 3, PART X CAJA IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE. CAJA IS NOT CLASSIFIED AS A PRIVATE FOUNDATION BY THE INTERNAL REVENUE SERVICE. ACCORDINGLY, THESE FINANCIAL STATEMENTS DO NOT CONTAIN A PROVISION FOR INCOME TAXES. CAJA HAS IMPLEMENTED THE ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. AS OF SEPTEMBER 30, 2024, CAJA HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. SCHEDULE D, PAGE 4, PART XIII THE EXECUTIVE DIRECTOR OF THE ORGANIZATION IS NOT AN EMPLOYEE OF THE FILING ORGANIZATION. SHE IS EMPLOYED AND COMPENSATED BY THE MADISON COUNTY COMMISSION, WHICH PROVIDES HER SERVICES TO THE ORGANIZATION AS PART OF A PUBLIC SERVICE ARRANGEMENT. THE FILING ORGANIZATION DID NOT PAY ANY COMPENSATION DIRECTLY TO THE EXECUTIVE DIRECTOR. IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP), THE ORGANIZATION RECORDED THE VALUE OF THE EXECUTIVE DIRECTORS SALARY AS A NONCASH CONTRIBUTION FROM THE COUNTY COMMISSION, WITH A CORRESPONDING SALARY EXPENSE IN THE FINANCIAL STATEMENTS. FOR FORM 990 PURPOSES, THE VALUE OF CONTRIBUTED SERVICES IS NOT REPORTED AS CONTRIBUTION REVENUE OR SALARY EXPENSE AS IT DOES NOT INVOLVE THE DONATION OF TANGIBLE OR INTANGIBLE PROPERTY. VALUE OF CONTRIBUTED SERVICES IS INCLUDED ON PART XI LINE 2B AND PART XII LINE 2A. THE EXECUTIVE DIRECTORS COMPENSATION, THOUGH PAID BY THE COUNTY COMMISSION, IS INCLUDED ON PART VII TO REFLECT THE TOTAL VALUE OF SERVICES PROVIDED TO THE ORGANIZATION BY THE EXECUTIVE DIRECTOR. FORM 990, PAGE 6, PART VI, LINE 11B A 990 IS PROVIDED TO EACH BOARD MEMBER PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE WRITTEN CONFLICT OF INTEREST POLICY IS REVIEWED YEARLY AND ENFORCED UPON SITUATIONS WHEN NEEDED. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE DIRECTOR'S COMPENSATION IS BASED ON LOCAL COMPARABLE COMPENSATION AND IS REEVALUATED YEARLY. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS MADE AVAILABLE TO THE PUBLIC UPON REQUEST.