2026-02-04T08:18:53-06:00 2025-06-30 134260189 BOISSELLE MORTON & WOLKOWICZ LLP 48 BAY ROAD PO BOX 374 HADLEY MA 01035 990 2024-07-01 222952288 FRIENDS OF CHILDREN INC FRIE 4135860011 241 KING STREET 227 NORTHAMPTON MA 01060 SARAH SEGURA CO-EXECUTIVE DIRECTOR 4135860011 2026-01-30 1 0 JOSEPH P WOLKOWICZ CPA P00734754 4135870099 2026-01-30 2024 2025-03-06 01:10:19Z SARAH SEGURA 241 KING STREET 227 NORTHAMPTON MA 01060 801076 0 X FRIENDSOFCHILDRENINC.ORG X 1988 MA THE ORGANIZATION IS A CHILD ADVOCACY AGENCY THAT PROVIDES INFORMATION, REFERRAL SERVICES, AND TRAINING TO VOLUNTEERS AS ADVOCATES FOR COURT INVOLVED CHILDREN. 9 9 8 80 0 0 619890 797103 0 0 859 3973 -3683 -6946 617066 794130 0 0 0 0 581760 377036 0 0 26202 198682 153313 780442 530349 -163376 263781 144339 311306 187208 90394 -42869 220912 THE ORGANIZATION IS A CHILD ADVOCACY AGENCY THAT PROVIDES INFORMATION, REFERRAL SERVICES, AND TRAINING TO VOLUNTEERS AS ADVOCATES FOR COURT INVOLVED CHILDREN. 0 0 228041 FOCUS - FRIENDS OF CHILDREN MOBILIZES COMMUNITY MENTORS TO SUPPORT YOUNG ADULTS AGED 18-30 WITH LIVED FOSTER CARE EXPERIENCE. 175169 CASA - FRIENDS OF CHILDREN TRAINS AND PROVIDES COURT APPOINTED SPECIAL ADVOCATES WHO PROVIDE BEST INTEREST ADVOCACY FOR CHILDREN AND YOUTH INVOLVED WITH THE CHILD WELFARE SYSTEM. 403210 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 0 1 8 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 MA X THE ORGANIZATION 4135860011 241 KING STREET SUITE 227 NORTHAMPTON MA 01060 ROBERT BRICK PRESIDENT 2.00 X X 0 0 0 DR KAREN ZILBERSTEIN VICE PRESIDENT 2.00 X X 0 0 0 MARGARITA KUZMESKI SECRETARY 2.00 X X 0 0 0 BERNETTE DALY TREASURER 2.00 X 0 0 0 SIDONIO FERREIRA DIRECTOR 2.00 X 0 0 0 CHRISTINE WATERS DIRECTOR 2.00 X 0 0 0 ROCHELLE BORG DIRECTOR 2.00 X 0 0 0 JO-ANNE VANIN DIRECTOR 2.00 X 0 0 0 SUSAN KARAS DIRECTOR 2.00 X 0 0 0 DEBORAH BELKIN CO-EXECUTIVE DIRECTOR 40.00 X 83038 0 0 SARAH SEGURA CO-EXECUTIVE DIRECTOR 40.00 X 54567 0 0 137605 0 0 0 0 0 0 0 10000 22883 336000 428220 797103 3973 3973 0 22883 6946 -6946 -6946 794130 0 0 -2973 150750 135306 8031 7413 172694 137672 22249 12773 4745 3876 522 347 24179 19748 2658 1773 24668 20142 2716 1810 27585 27585 6425 3343 3082 1345 922 423 35931 20177 14091 1663 36599 24922 11677 10014 8684 1330 4924 4924 6685 4613 2072 FOSTER DIGNITY 23805 23805 530349 403210 100937 26202 788 47185 7070 154532 43540 44000 20150 20150 0 0 92941 65589 144339 311306 44613 24805 49654 0 92941 65589 187208 90394 X -52869 93122 10000 127790 -42869 220912 144339 311306 263781 0 X X 0 1 X 1 0 X 514426 593620 601043 619890 797103 3126082 514426 593620 601043 619890 797103 3126082 3126082 93 90 1306 859 3973 6321 3132403 0.99800 0.99910 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 20150 20150 0 0 RIGHT-OF-USE ASSET 65589 65589 LEASE LIABILITY 65589 65589 X 801076 0 801076 -6946 -6946 794130 537295 6946 6946 530349 0 530349 PART X, LINE 2: FRIENDS OF CHILDREN, INC. IS A NONPROFIT CORPORATION EXEMPT FROM TAXATION PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT FOR NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. AT JUNE 30, 2025 AND 2024, FRIENDS OF CHILDREN, INC. HAS DETERMINED THAT IT HAD NO SUCH UNRELATED BUSINESS ACTIVITIES. ACCORDINGLY, NO PROVISION FOR FEDERAL AND STATE INCOME TAXES IS REQUIRED. MANAGEMENT ANNUALLY REVIEWS ITS TAX POSITIONS AND HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION IN THESE FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSE -6,946. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSE 6,946. GOLF EVENT 15300 15300 5259 1687 2 7583 7583 22883 22883 5259 1687 6946 -6946 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS MADE AVAILABLE TO BOARD MEMBERS FOR REVIEW AND APPROVAL BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C COPIES OF THE POLICY ARE GIVEN TO EACH BOARD MEMBER AND STAFF MEMBER. BOARD MEMBERS AND STAFF SHALL DISCLOSE TO COPIES OF THE POLICY ARE GIVEN TO EACH BOARD MEMBER AND STAFF MEMBER. BOARD MEMBERS AND STAFF SHALL DISCLOSE TO THE BOARD ANY POSSIBLE CONFLICT OF INTEREST AND ANY AND ALL RELEVANT INFORMATION PERTAINING TO THE POSSIBLE CONFLICT AND MAY NOT PARTICIPATE IN ANY DECISION-MAKING PROCESS RELATED TO THE MATTER IN WHICH THERE MAY BE A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS SETS THE SALARY FOR THE EXECUTIVE DIRECTOR, BASED ON RECOMMENDATIONS FROM THE EXECUTIVE COMMITTEE. PERFORMANCE IS EVALUTED. ADDITIONALLY, INFORMATION IS SOUGHT ON SALARY AVERAGES OF NONPROFIT EXECUTIVES IN WESTERN MASSACHUSETTS AND PAY EQUITY FACTORS ARE CONSIDERED WITHIN THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C THE BOARD OF DIRECTORS IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THESE OVERSIGHT PROCESSES HAVE NOT CHANGED DURING THE TAX YEAR.