2026-03-14T08:50:12-04:00 2025-12-31 922963953 MOUNTAIN WEST ADVISORS LLC PO BOX 630044 HIGHLANDS RANCH CO 80163 990 2025-01-01 812922749 FOSTER SOURCE FOST 3036184331 3879 EAST 120TH AVENUE 218 THORNTON CO 80233 RENEE BERNHARD EXECUTIVE DIRECTOR 3036184331 2026-03-06 true ERIK D LADEWIG CPA P02364512 7205155485 2026-03-06 2025 2025-03-06 01:10:19Z BE THE SOURCE RENEE BERNHARD 3879 E 120TH AVE 218 THORNTON CO 80233 1247405 false X HTTPS://FOSTERSOURCE.ORG/ X 2016 CO OUR MISSION IS TO PROMOTE HEALING FOR CHILDREN AND FAMILIES IMPACTED BY CHILD WELFARE THROUGH MEANINGFUL, TRANSFORMATIONAL RESOURCES, COMMUNITY AND SUPPORT. 7 6 9 50 0 1498460 1235825 11580 0 -3980 0 1494480 1247405 0 0 437264 554883 0 45896 892252 865231 1329516 1420114 164964 -172709 483863 340292 59632 88770 424231 251522 X OUR MISSION IS TO PROMOTE HEALING FOR CHILDREN AND FAMILIES IMPACTED BY CHILD WELFARE THROUGH MEANINGFUL, TRANSFORMATIONAL RESOURCES, COMMUNITY AND SUPPORT. false false 1206799 11580 FOSTER SOURCE REBRANDED TO FOSTER SOURCE DBA BE THE SOURCE IN 2025. THE AGENCY SERVED WELL OVER 4000 FOSTER AND KINSHIP CAREGIVERS AND CHILDREN, AS WELL AS NATURAL PARENTS WORKING TO REUNIFY WITH HOLISTIC, WRAP-AROUND SERVICES THAT PROMOTE HEALING. IN THE LEARNING SOURCE, 3127 CLASS SURVEYS WERE RECEIVED FROM 1438 CAREGIVERS THAT WERE ACTIVE IN 2025. 636 UNIQUE FAMILIES SUBMITTED 1119 REQUESTS FOR HARD GOOD ITEMS TO MAKE PLACEMENT POSSIBLE OR TO MAINTAIN PLACEMENTS. ITEMS PROVIDED MOST WERE DIAPERS, MATTRESSES AND CAR SEATS. IN THERAPEUTIC SERVICES, 124 NEW CAREGIVERS BEGAN RECEIVING THERAPY, MAKING THE TOTAL OF ALL TIME CAREGIVERS REFERRED TO THERAPY TO 868. BE THE SOURCE SPONSORED 1406 THERAPY SESSIONS IN 2025. EIGHT EQUINE THERAPY LABS WERE HOSTED AND INCLUDED A TOTAL OF 57 PARTICIPANTS. 113 UNIQUE USERS REGISTERED IN THE RESPITE SOURCE AND 316 POSSIBLE RESPITE MATCHES WERE MADE. 53 FAMILIES WITH 64 CHILDREN IN CARE USED THE AGENCY'S FAMILY ADVOCACY SERVICES. 14 LIVED EXPERT AMBASSADORS HOSTED 100 MONTHLY PEER TO PEER SUPPORT EVENTS FOR OVER 1000 CAREGIVERS AND OVER 2000 CHILDREN. 1206799 true true false false false false false false false false true 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 false false true false false false false false false false false true 31 0 9 true false false false false false false false false false false false false X 7 6 true false false false false false false true true false false true true true true true true false false false X X X RENEE BERNHARD 3036184331 3879 E 12OTH AVENUE THORNTON CO 80233 RENEE BERNHARD EXECUTIVE DI 50.00 X 70000 0 12800 TONYA VAN BEBER BOARD MEMBER 1.00 X 0 0 0 BRIAN BERNHARD PRESIDENT 1.00 X X 0 0 0 SEAN CAMACHO BOARD MEMBER 1.00 X 0 0 0 NYOMI DAVIS BOARD MEMBER 1.00 X 0 0 0 MATT LACRUE BOARD MEMBER 1.00 X 0 0 0 DAYLIN SHORT TREASURER 1.00 X X 0 0 0 CHARLES TEDESCO BOARD MEMBER 1.00 X 0 0 0 70000 12800 false false false 597759 638066 87595 1235825 PROGRAM SERVICES 11580 11580 11580 1247405 11580 X 70000 21000 35000 14000 364846 364497 349 76008 69260 5106 1642 44029 29079 13879 1071 143025 82698 39127 21200 36977 1155 35693 129 8876 1975 6590 311 16540 6577 4918 5045 1583 1473 110 3688 914 2774 11715 11715 14130 9847 4283 PROGRAM EXPENSES 615243 615243 DUES AND FEES 5729 5624 105 BANK AND SERVICE CHARGES 3954 1633 302 2019 PROFESSIONAL DEVELOPMENT 3771 1448 2298 25 1420114 1206799 167419 45896 252517 209707 178010 104056 29425 1983 52082 30186 22661 21896 1250 2650 483863 340292 59632 88770 59632 88770 X 268858 217151 155373 34371 424231 251522 483863 340292 -172709 X false true X true false X 511844 880079 991103 1498460 1235825 5117311 511844 880079 991103 1498460 1235825 5117311 82112 5035199 5117311 11580 0.98400 0.96720 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 41132 28726 12406 10950 1460 9490 21896 1370190 122785 122785 1247405 1247405 1542899 122785 122785 1420114 1420114 X 4489 87595 ITEMS USED BY FOSTER FAMS false false false FORM 990 BE THE SOURCE HAD A 2025 OPERATING DEFICIT OF APPROXIMATELY 172,700. THIS VARIANCE IS PRIMARILY ATTRIBUTABLE TO UNANTICIPATED REVENUE LOSSES THAT OCCURRED DURING THE YEAR, INCLUDING THE LOSS OF 100,000 IN FEDERAL GRANT FUNDING AND 50,000 IN LOCAL GOVERNMENT FUNDING. THESE REDUCTIONS WERE DRIVEN BY BROAD CHANGES IN GOVERNMENT GRANT PRIORITIES AND PROCESSES FOLLOWING THE ADMINISTRATIVE TRANSITION IN JANUARY 2025. THESE CHALLENGES WERE NOT UNIQUE TO BE THE SOURCE, AND MANY COMMUNITY-BASED ORGANIZATIONS EXPERIENCED SIMILAR DISRUPTIONS AS FUNDING STREAMS SHIFTED. IMPORTANTLY, THIS PROJECTED DEFICIT DOES NOT REFLECT STRUCTURAL INSOLVENCY OR DEBT. BE THE SOURCE CONTINUES TO OPERATE DEBT FREE, MAINTAINS CASH ON HAND, AND REMAINS FINANCIALLY STABLE WHILE WE ADJUST TO A RAPIDLY CHANGING PUBLIC FUNDING ENVIRONMENT. CURRENT PROGRAMMING AND OPERATIONS ARE FULLY FUNDED THROUGH JUNE 2026. IN RESPONSE, BE THE SOURCE IS ACTIVELY ADAPTING ITS REVENUE MODEL TO STRENGTHEN LONG TERM SUSTAINABILITY AND REDUCE RELIANCE ON ANY SINGLE FUNDING SOURCE. A KEY EXAMPLE IS THE ORGANIZATION'S WORK TO EXPAND MEDICAID REIMBURSEMENT STRATEGIES, WHICH WILL SUPPORT A MORE DIVERSIFIED AND RESILIENT REVENUE MIX OVER TIME. IN ADDITION, BE THE SOURCE CURRENTLY HAS 2,259,434 IN PENDING GRANT REQUESTS. THESE REQUESTS INCLUDE A COMBINATION OF ANTICIPATED RENEWALS, INCLUDING POTENTIAL STATE FUNDS, AS WELL AS PRIVATE AND COMMUNITY FOUNDATION PROPOSALS. WE EXPECT GREATER CLARITY ON THE STATUS OF THESE PENDING AWARDS, AND ON THE OVERALL 2026 FINANCIAL OUTLOOK, BY THE END OF APRIL 2026. WHILE WE ANTICIPATE THAT A MEANINGFUL PORTION OF PENDING FUNDS WILL BE AWARDED, BE THE SOURCE IS ALSO PLANNING RESPONSIBLY FOR MULTIPLE SCENARIOS. IF THE MAJORITY OF PENDING FUNDS DO NOT COME THROUGH, THE ORGANIZATION HAS CONTINGENCY PLANS THAT CAN BE ENACTED BEGINNING IN JULY 2026 TO ALIGN EXPENSES WITH CONFIRMED REVENUE, WHILE PRIORITIZING CONTINUITY OF HIGH IMPACT SERVICES AND RESPONSIBLE STEWARDSHIP. BE THE SOURCE REMAINS COMMITTED TO MISSION DELIVERY, SOUND FINANCIAL MANAGEMENT, AND PROACTIVE ADAPTATION. THE ORGANIZATION IS NAVIGATING A PERIOD OF EXTERNAL FUNDING INSTABILITY WITH TRANSPARENCY, STABILITY, AND A CLEAR PLAN TO DIVERSIFY REVENUE AND SUSTAIN SERVICES FOR THE CHILDREN, CAREGIVERS, AND FAMILIES WE SERVE. FORM 990, PAGE 2, PART III, LINE 4A FOSTER SOURCE REBRANDED TO FOSTER SOURCE DBA BE THE SOURCE IN 2025. THE AGENCY SERVED WELL OVER 4000 FOSTER AND KINSHIP CAREGIVERS AND CHILDREN, AS WELL AS NATURAL PARENTS WORKING TO REUNIFY WITH HOLISTIC, WRAP-AROUND SERVICES THAT PROMOTE HEALING. IN THE LEARNING SOURCE, 3127 CLASS SURVEYS WERE RECEIVED FROM 1438 CAREGIVERS THAT WERE ACTIVE IN 2025. 636 UNIQUE FAMILIES SUBMITTED 1119 REQUESTS FOR HARD GOOD ITEMS TO MAKE PLACEMENT POSSIBLE OR TO MAINTAIN PLACEMENTS. ITEMS PROVIDED MOST WERE DIAPERS, MATTRESSES AND CAR SEATS. IN THERAPEUTIC SERVICES, 124 NEW CAREGIVERS BEGAN RECEIVING THERAPY, MAKING THE TOTAL OF ALL TIME CAREGIVERS REFERRED TO THERAPY TO 868. BE THE SOURCE SPONSORED 1406 THERAPY SESSIONS IN 2025. EIGHT EQUINE THERAPY LABS WERE HOSTED AND INCLUDED A TOTAL OF 57 PARTICIPANTS. 113 UNIQUE USERS REGISTERED IN THE RESPITE SOURCE AND 316 POSSIBLE RESPITE MATCHES WERE MADE. 53 FAMILIES WITH 64 CHILDREN IN CARE USED THE AGENCY'S FAMILY ADVOCACY SERVICES. 14 LIVED EXPERT AMBASSADORS HOSTED 100 MONTHLY PEER TO PEER SUPPORT EVENTS FOR OVER 1000 CAREGIVERS AND OVER 2000 CHILDREN. FORM 990, PAGE 6, PART VI, LINE 2 RENEE BERNHARD BRIAN BERNHARD EXE DIR BOARD MEMBER MARRIAGE FORM 990, PAGE 6, PART VI, LINE 11B DRAFT FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C BOARD MEMBERS PRESENT AND DISCUSS POSSIBLE CONFLICTS OF INTEREST DURING BOARD MEETINGS. FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE DOCUMENTS CAN BE FOUND ON ORGANIZATION WEBSITE. FORM 990, PART IX, LINE 11G 82,698 39,127 21,200