2025-01-23T10:19:54-06:00 2024-06-30 861400078 EVERGREEN ALLIANCE PROFESSIONAL CORP 4332 CERRITOS AVE SUITE A105 LOS ALAMITOS CA 90720 990 2023-07-01 954635295 CHILDREN TODAY INC CHIL 5629978800 2951 LONG BEACH BLVD LONG BEACH CA 90806 ELIA ROCHA EXECUTIVE DIRECTOR 5629978800 2025-01-22 1 1 REBECCA CHRISTIANSEN P01219191 7143728110 2025-01-22 2023 2024-10-15 13:58:12Z ELIA ROCHA 2951 LONG BEACH BLVD LONG BEACH CA 90806 2009614 0 X WWW.CHILDRENTODAY.ORG X 1997 CA TO PROVIDE TRAUMA-INFORMED CHILD DEVELOPMENT, PRESCHOOL, AND FAMILY SUPPORT SERVICES TO FAMILIES EXPERIENCING HOMELESSNESS, AND/OR MALTREATMENT, FOSTERING LONG-TERM STABILITY AND SUCCESS. 13 13 21 13 0 0 2397152 1869459 0 518 11299 33050 -91509 0 2316942 1903027 0 0 0 0 1123583 1263345 0 0 46753 495689 554301 1619272 1817646 697670 85381 6330848 6176589 407216 114578 5923632 6062011 TO PROVIDE TRAUMA-INFORMED CHILD DEVELOPMENT, PRESCHOOL, AND FAMILY SUPPORT SERVICES TO FAMILIES EXPERIENCING HOMELESSNESS, AND/OR MALTREATMENT, FOSTERING LONG-TERM STABILITY AND SUCCESS. 0 0 1268864 518 CHILDREN TODAY PROVIDES FREE, HIGH-QUALITY EARLY CARE AND EDUCATION AND FAMILY SUPPORT SERVICES THROUGH ITS ECO-HOUSE FACILITY. ECO HOUSE IS DESIGNED TO SERVE CHILDREN AND FAMILIES EXPERIENCING HOMELESSNESSAND/OR MALTREATMENT. IN THE YEAR ENDED JUNE 30, 2024, 70 CHILDREN WERESERVED AT ECO HOUSE, FOR A TOTAL OF 8,212 DAYS OF SERVICE. 1268864 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 1 21 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X THE ORGANIZATION 5629978800 2951 LONG BEACH BLVD LONG BEACH CA 90806 CHRISTINE LORENZETTI PRESIDENT 4.00 X X 0 0 0 MARISA SEMENSE VICE PRESIDENT 4.00 X X 0 0 0 MASY BUNNELL VICE PRESIDENT 4.00 X X 0 0 0 PAULA-ROSE WIHONGI TREASURER 5.00 X X 0 0 0 MICHAEL CHUN SECRETARY 4.00 X X 0 0 0 ALEX CHERIN DIRECTOR 3.00 X 0 0 0 JUDE CORREA DIRECTOR 3.00 X 0 0 0 BONNIE LOWENTHAL DIRECTOR 3.00 X 0 0 0 PHILLIP MAZZOCCO DIRECTOR 3.00 X 0 0 0 HEATHER MORO DIRECTOR 3.00 X 0 0 0 MAC SULLIVAN DIRECTOR 3.00 X 0 0 0 JOSH LOWENTHAL DIRECTOR 3.00 X 0 0 0 DONNA SNELL DIRECTOR 3.00 X 0 0 0 PAMELA AUSTIN EXECUTIVE DIRECTOR (UNTIL 12/29/23) 40.00 X 113717 0 20068 ELIA ROCHA EXECUTIVE DIRECTOR (AS OF 1/1/24) 40.00 X 91088 0 9040 204805 0 29108 1 0 0 0 0 1454839 414620 22164 1869459 PROGRAM FAMILY FEES 900099 518 518 518 31135 31135 108502 106587 1915 1915 1915 1903027 518 0 33050 109091 9351 84170 15570 976778 820878 141592 14308 23523 15070 7325 1128 70901 61577 8245 1079 83052 64409 16347 2296 21350 21350 3969 3969 5521 5521 6556 5844 712 11445 5704 5741 22092 21275 817 3881 3765 116 151320 151320 122557 107629 13430 1498 REPAIRS AND MAINTENANCE 53480 52288 1192 CHILDREN'S SUPPLIES 36660 31665 4995 FOOD SUPPLIES 29201 29201 IN-KIND EXPENSE 22164 22164 64105 40208 13023 10874 1817646 1268864 502029 46753 1644860 1722716 10142 14547 190000 35000 8815 7801 8496 4729376 1033322 3843534 3696054 531116 593724 94580 106052 6330848 6176589 93211 114578 314005 407216 114578 X 5693632 5987011 230000 75000 5923632 6062011 6330848 6176589 85381 52998 0 X X 0 1 X 1 0 X 1602146 1765725 520573 2397152 1862159 8147755 1602146 1765725 520573 2397152 1862159 8147755 434929 7712826 1846 10715 10044 24600 31135 78340 3133 3133 24305 24305 8253533 518 0.93450 0.93490 X SCHEDULE A, PART II, COLUMN C THE ORGANIZATION CHANGED ITS YEAR END FROM DECEMBER 31 TO JUNE 30 DURING 2022. THE AMOUNT IN COLUMN C REFLECTS THE ACTIVITY FOR THE SIX MONTHS ENDING JUNE 30, 2022. COLUMNS A & B REFLECT THE ACTIVITY FOR CALENDAR YEARS 2019 AND 2020 RESPECTIVELY, WHILE COLUMNS D & E REFLECT THE 12 MONTHS ENDED JUNE 30, 2023 AND 2024, RESPECTIVELY. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 94580 11472 106052 86585 7995 94580 102285 -15154 546 86585 92373 300 9759 147 102285 80561 1450 11339 977 92373 1.00000 1 0 724476 724476 3846402 876004 2970398 28748 27568 1180 129750 129750 0 3696054 X 1937382 52998 9096 62094 1875288 3969 23770 27739 1903027 1799003 9096 9096 1789907 3969 23770 27739 1817646 PART V, LINE 4: THE ORGANIZATION'S BOARD OF DIRECTORS ESTABLISHED AN ENDOWMENT FUND WHEREBY CERTAIN CONTRIBUTIONS COULD REMAIN INTACT. IN 2009, THE ORGANIZATION TRANSFERRED $35,000 TO THE LONG BEACH COMMUNITY FOUNDATION (LBCF) TO ESTABLISH THE CHILDREN TODAY ENDOWMENT FUND. THE FUNDS ARE INVESTED IN AN ALLOCATED INVESTMENT POOL. NET INCOME FROM THE FUND MAY BE DISTRIBUTED ANNUALLY TO THE ORGANIZATION UPON REQUEST. THE ORGANIZATION GRANTED LBCF VARIANCE POWER OVER THE FUNDS AT THE TIME OF THE TRANSFER. BUT SINCE THE ORGANIZATION IS A NONPROFIT ORGANIZATION, WHO SPECIFIED THEMSELVES AS THE BENEFICIARY, THE ORGANIZATION MAY RECOGNIZE THE BENEFICIAL INTEREST IN THE ASSETS HELD BY LBCF. PART X, LINE 2: THE ORGANIZATION HAS RECEIVED TAX-EXEMPT STATUS FROM THE INTERNAL REVENUE SERVICE AND CALIFORNIA FRANCHISE TAX BOARD UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND UNDER REVENUE AND TAXATION CODE SECTION 23701D, RESPECTIVELY. SINCE THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAX LIABILITY, NO PROVISION IS MADE FOR CURRENT OR DEFERRED INCOME TAXES. THE ORGANIZATION USES THE SAME ACCOUNTING METHODS FOR TAX AND FINANCIAL REPORTING. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES THAT ALL OF THE POSITIONS TAKEN IN ITS FEDERAL AND STATE EXEMPT ORGANIZATION RETURNS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. THE ORGANIZATION'S RETURNS ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AND FOUR YEARS, RESPECTIVELY, AFTER THEY ARE FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE PROGRAM EXPENSE PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE 10,781. PROGRAM EXPENSE 12,989. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE PART XII, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE 10,781. PROGRAM EXPENSE 12,989. FORM 990, PART VI, SECTION A, LINE 2 BONNIE LOWENTHAL IS THE MOTHER OF JOSH LOWENTHAL. FORM 990, PART VI, SECTION B, LINE 11B THE COMPLETED FORM 990 IS PRESENTED BY THE TREASURER AT THE BOARD OF DIRECTORS MEETING, WHERE IT IS REVIEWED AND APPROVED BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C ANNUAL REVIEWS OF POTENTIAL CONFLICTS OF INTEREST ARE CONDUCTED PER WRITTEN POLICY, AND OUTSIDE EXPERTS MAY BE USED. EACH DIRECTOR, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD-DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT THAT AFFIRMS SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICT-OF-INTEREST POLICY. B. HAS READ AND UNDERSTANDS THE POLICY. C. HAS AGREED TO COMPLY WITH THE POLICY, AND D. UNDERSTANDS THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES THAT ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15A ANNUALLY, THE ORGANIZATION OBTAINS COMPARABILITY DATA FROM SIMILAR ORGANIZATIONS WHEN DETERMINING COMPENSATION PACKAGES. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. FORM 990 IS ALSO POSTED ON GUIDESTAR.ORG. FORM 990, PART XII, LINE 2C: THERE WERE NO CHANGES IN ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.