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      <ActivityOrMissionDesc>OUR MISSION IS TO BREAK CYCLES OF POVERTY AND ABUSE AND TO CREATE POSITIVE CHANGE IN CAMBODIA THROUGH INTERVENTION AND EDUCATION FOR THE MOST IMPOVERISHED CHILDREN AND THEIR FAMILIES. BY PROVIDING HEALTHCARE, EDUCATION, JOB TRAINING AND LEADERSHIP DEVELOPMENT, THE CHILDREN IN OUR CARE WILL ENTER CAMBODIAN SOCIETY WITH THE SKILLS, CONFIDENCE AND INTEGRITY TO HELP THEIR OWN FAMILIES AND COMMUNITIES IN AN ACTIVE WAY NO GENERATION HAS BEFORE. WE BELIEVE THAT FOR OPTIMAL DEVELOPMENT AND HEALING, THEC HILDREN IN OUR CARE MUST REMAIN CONNECTED TO THEIR FAMILIES AND THEIR COMMUNITIES.TO SUPPORT THIS OBJECTIVE WE RUN A BROAD SPECTRUM OF FULLY INTEGRATED COMMUNITYS ERVICES THAT COLLECTIVELY OFFER THE STRONGEST POSSIBLE SAFETY NET FOR FAMILIES AND COMMUNITIES IN CRISIS.</ActivityOrMissionDesc>
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      <MissionDesc>Cambodian Childrens Fund ("CCF") transforms the country's most impoverished kids into tomorrow's leaders, by delivering education, family support and community development programs into the heart of Cambodias most impoverished communities.We believe that with the right education and support, one child has the potential to lift an entire family out of poverty and that a generation of educated children has the power to change a whole society. Through intensive, longterm investments in children, CCF is helping students build the skills, confidence and integrity they need to become the progressive spokespeople and leaders of change in their community.CCF operates 64 inter-connected projects across 7 core program areas: Education, Leadership, Community Outreach, Healthcare, Child Care, Career and Life Skills, and Child Protection Unit.</MissionDesc>
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      <Desc>Education Programs AchievementsHighlights at a glance - Senior School100% overall pass rate for CCF KGE (NCA and SBC) students who were from grade 7 to 12 in academic year 2021-2022. 100% pass rate for CCF grade-12 students (all in CCF KGE) in academic year 2021-2022 (Out of 50 students, 50 students passed with Grade A: 1 student, Grade B: 7 students, Grade C: 17 students, Grade D: 20 students, Grade E: 15students). 79% pass rate for CCF grade-9 students (82 in KGE with 100% pass rate and 45 in public school with 40% pass rate) in academic year 2021-2022 (100 students passed out of 127 students).100% of our students can access their learning by online learning and lesson packages despite the prolonged, severe Covid-19 pandemic situation. All teachers and education staff participated in continuous professional development (CPD) actively, and everyone worked hard to help, educate, and support our students successfully. Less than 5% of school absence rate (not including the students who were absent with permission).The Youth Council was created and implemented successfully; this council roles are very important to promote leadership and student voice.Project Development was run by two groups of students successfully to build a bamboo hut next to the NCA building. This hut is used for multi purposes; both staff and students can access the hut any time.The Catfish project was firstly run at NCA; students can learn a lot from this project because it is related to real life.ICT tools were fully integrated in the teaching and learning process at CCF.2 grade-12 mock tests were conducted for two times to help the students be well prepared for the actual national examination. 1 of our grade 12-students won a scholarship to study at United World College in India. 2 groups of students joined The World Robot Olympiad, and as a result one group got 2nd rank and the other one got 3rd rank.7 grade-12 students got full scholarships from public and private universities in Cambodia. Of these, 3 students were awarded a university scholarship at The American University of Phnom Penh (AUPP) for the academic year 2021-2022.3 groups of 15 students in total joined an essay competition at Royal University of Phnom Penh.5 students joined Hackathon Days to develop a Business Model of Khmer Jigsaw Puzzle Education Kit which was organized by the Ministry of Economy and Finance and Techo Start-up Center. As a result, our students got TOP 10. 3 students joined the 7th Asian Youth Day called ASEAN children forum in Indonesia, and they were selected to give an opening speech. The forum gathered representative children from every country to solve common problems faced by ASEAN Children. The theme of this international event was Building Digital Resiliency for ASEAN Children.2 students CCF-TCFS were awarded a four-year scholarship at Trinity College and University of Melbourne sponsored by Cripps Family (total 7 students who are in Trinity College and University of Melbourne). Our staff at Senior School were able to support students on time, especially those who were in grade 9 and who had a lot of challenges in reading and math. After our Learning Support Program, the students improved significantly with 100% pass rate. II. Highlights at a glance KindergartenStudents in Kindergarten level 1 (K1) students (who moved from CCF Nursery) have developed physically, mentally, and emotionally. They now can follow instructions from the teachers, learn to be independent, and develop self-help skills such as toileting, washing, dressing, sitting, listening, standing and walking in lines and routines around eating in a cafeteria. Also, they are developing their relation with others and feel that they are safe and cared for at school. 72 Kindergarten students have progressed their level:17 students in K1 level upgraded to K213 students in K2 level upgraded to K3III. Highlights at a glance Junior School547 students passed out of 592 CCF students who attended primary school at public school as shown below:Chamroeun Phal primary school (CRP): 22 students passed out of 23 students.Phum Russey primary school (PRS):21 students passed out of 23 studentsSteung Meanchey primary school (SMC): 503 students passed out of 545 students.Toek Laork 3 primary school (TLA3): there was only 1 student and passed.Student attendance rate at public school: 95.47%.Student drop-out rate at public school: 7.04%.52 students equal to 96% of 54 CCF students who attended CCF LSP program passed the final exam and were able to go back to mainstream classes. Here are the following results:CCFCC students: 19 of 20 students passed.Prek Toil students: 11 of 11 students passed.TRA students: 22 of 23 students passed.3 students were awarded 7-year full scholarships for secondary and high school education at ISPP starting from the Academic Year 2021-2022.Numbers of students who ranked 1 to 5 at public school: Number 1: 8 studentsNumber 2: 11 studentsNumber 3: 10 studentsNumber 4: 10 studentsNumber 5: 11 students80 grade-6 students equal to 70% passed the entrance test to be accepted into the full Khmer General Education (KGE) program at NCA.8 students from TRA got one football Trophy on 15th Oct 2022 when they matched against among 5 teams during the program called You &amp; Me run by Soyia Football.IV. Highlights at a glance - ICTThis year, ICT Curriculum for both junior and senior schools have been used in teaching and learning in the classroom. We also have developed the textbooks aligned with the scope and sequence of curriculum.There is the ICT training to the teachers on the use of Google Suite, Microsoft office and online learning games through ICT Teachers or Training Coordinator.The learning management system has been deployed to use for teacher training for now.The ICT integration and ICT minimum standard for teachers and education staff have been introduced to all the teachers and committee members.ICT Textbooks have been designed and developed by the ICT Teachers (3 levels for Junior and 3 levels for Senior Schools). ICT for Junior Textbooks: Grade 1 is fully developed and implemented; Grade 2 is fully developed and implemented; and Grade 3 is 95% drafted.ICT for Senior Textbooks: Grade 7 is fully developed and implemented; Grade 8 is fully developed and implemented; Grade 9 is 95% drafted.ICT Minimum Standard for Teacher and Education Staff: the draft ICT Minimum Standard for Teacher and Education Staff has been written, aimed at building capacity for the teacher and education staff. The key contents consist of List the ICT Skill Need , TNA on ICT Skill, Development of ICT Skill Scale, and Access to the ICT Skill.ICT Integration in Schools: the Draft of ICT Integration in School is the guideline to implement at the school with the effective ICT usages. The key concepts include CT integration Framework, ICT for Administration, ICT for Professional Development, ICT for teaching and learning, Co-Curricula for Junior and Senior School, and E-Content Development.Training on the LMS (Moodle): the purpose of the training is to know about the LMS, use the LMS for teaching and learning, design and develop the online course, and pilot the course to train other colleagues. We provided a training which took around 14 hours with 6 topics to 6 ICT Teachers (Junior and Senior) and 2 Academic Team. As a result, all participant were able to prepare and organize their own course to pilot with their colleagues.V. Highlights at a glance - STEMStudents won the 2nd and 3rd place at World Robot Olympiad Cambodia Round.NCA students were invited to participate in the short film called Color and The Wall as part of the Chaktomuk Short Film Festival the first short film festival in Cambodia which promotes and rewards the talented short filmmakers around the world every year.2022 SEAMEO- Japan ESD Award - in top 12 ASEAN schools and received a certificate of appreciationA record of 23 students submitted to the Immerse Essay Competition, an international university level argumentative essay. This is our 3rd time participating.23 students are currently still participating in the International Rise Challenge competition.Newsletter: students help create the process for making a regular NCA newsletter, plus create the content and design the 1st edition. They will learn project management skills, decision making skills, English Language writing skills and Graphic Design skills. 3 Generation Transport a graphic design and painting project with New Zealand artist Sean Duffell consisted of eight students developing graphic concepts for designs to be painted on three skateboards. The students came up with all the imagery ideas that would encapsulate the theme of Endemic animals and foods transported by 3 generation of Cambodian Transport.25 students visited ISPP demonstrating our STEM Projects.</Desc>
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        <Desc>Child Protection UnitThere is little doubt that 2022 was both a horrible and challenging year. It tested our resolve and resources both financial and workforce, to provide the important services to child victims of crime. said James McCabe, the CPUs Director of Operations. There were some particularly arduous cases this year. The team was involved in investigating a school boat tragedy in October, which left 11 children dead after the boat capsized in a river.In March, there were three child homicides in 48 hours, including the murder of a 14 month old. This followed the murder of five people, of which three were children, and the attempted murder of another child, in February. Despite the challenges, it was a successful year for the CPU with the overall arrest rate up from 2021 - from 83% to 86% - and a rise in the number of years of imprisonment for offenders.One, a law graduate now studying for a Masters, has been in the ICAC unit, while the other two are assisting with social media and database management. In line with its commitment to training and capacity development for Cambodian police officers, the CPU ended the year with a Digital Forensics Symposium looking at ways to combat and prevent online and technology-based crimes committed against children. There has been critical work done in 2022 by the CPU and the Cambodian National Police in detecting, preventing and prosecuting persons who commit crimes against children. I thank all who supported us during the year, said James McCabe. The CPU celebrates 10 years of operations in 2023, something that all staff and supporters should be very proud of. It is because of their unwavering support over the years that we have been able to achieve amazing results and protect those that cannot protect themselves - children.</Desc>
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        <Desc>Community Outreachs AchievementsI. Highlights at Glance91.67% or 66 of the 72 businesses supported in 2022 still retain (5 were closed with profit and 1 with loss).161 of CCF's families who received their official documents (33 birth certificates, 25 residential books, 56 Cambodian Khmer ID, 44 letters of Poverty Confirmation for 12-grade students for scholarship application, 2 letters of poverty certify for CCF-Community to get free hospital service (applying for Public Heath Priority Cards) and one letter certify for a students of vocational (applying for job)Among 478 WH families, there were 5 families terminated from the program due to misconducts.100% of fostered children are safe, happy, healthy, and receive adequate education. All 92 grannies feel cared and engaged by CCF as they often join our program such as monk blessing, movies, workshops, trips, literacy classes, etc.All grannies improve their living standard, diet and healthcare. CCF CR Team always visit and support them regularly.100% of CCF's families receive timely intervention no cases were delayed. 518 families impacted by Covid-19 received interviews from local authority for ID-Poor, and 1,333 families were interviewed for governments cash support under the At-risk Households category.317 community-based care students (group home, kinship and foster) are in the program. 100% of the placements are suitably matched (no changing/ending the care before the third month of placement).A total of around 3,247 (around 260 new in 2022 in addition to the existing 2,992 students and community people) students and community people were facilitated by CCF to get COVID vaccination including complete doses and booster doses; since the vaccination campaign inception period up to 2022, 2,591 students and community people were vaccinated.</Desc>
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      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
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        <RegionTxt>United Kingdom</RegionTxt>
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        <TypeOfActivitiesConductedTxt>Fundraising</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>2 agents are volunteers in UK</SpecificServicesProvidedTxt>
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        <OfficesCnt>14</OfficesCnt>
        <EmployeeCnt>412</EmployeeCnt>
        <TypeOfActivitiesConductedTxt>Education/CAREER,LIFE SKILL</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>COMM OUTREACH, HEALTHCARE</SpecificServicesProvidedTxt>
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      <SubtotalOfficesCnt>17</SubtotalOfficesCnt>
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      <ForeignPartnershipInd>false</ForeignPartnershipInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside US</FormAndLineReferenceDesc>
        <ExplanationTxt>GRANTS RECIEVED IN PHNOM PEHN, CAMBODIA.ALL FUNDS RECEIVED IN CAMBODIA ARE SCANNED AND UPLOADED TO SHARED FOLDER WITH CAMBODIAN CHILDREN'S FUND ("CCF") LA, California &amp; CCF PNP, Cambodia. A MONTHLY REVENUE REPORT IS ALSO SUBMITTED FOR REVIEW OF FUNDS RECEIVED AND BALANCED WITH OUR SageIntacct System Accounting SOFTWARE ON A MONTHLY BASIS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part I, Line 3f - Investments and Expenditures</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization is located in California and Cambodia. It receives donations from around the world.Expenses are paid at the local office in Cambodia and are then sent to corporate office in Cambodia for allocation to other sites if necessary. Each location has a separate designation for journal entries. When a bill is rec'd that is attributable to other locations it is put into the clearing accout and then cleared out when charged to the locaiton.Cambodian Children's Fund has 16 Cambodian offcies, some of these include the program facilities e.g. satellite schools. Including CPU.</ExplanationTxt>
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          <PersonNm>Scott Neeson</PersonNm>
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        <RelationshipDescriptionTxt>Exec. Director</RelationshipDescriptionTxt>
        <TransactionDesc>Held equity interest</TransactionDesc>
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        <FormAndLineReferenceDesc>Schedule L, Part V Supplemental Information</FormAndLineReferenceDesc>
        <ExplanationTxt>CCF owns a 49% equity interest in Laptopp Holding Ltd, a Cambodian registered company that holds a direct interest in the property and assets leased by CCF. As Executive Director and CCFs nominated representative, Scott Neeson holds 51% equity interest in Laptopp Holdings Ltd. Scott Neeson holds Cambodian citizenship and is entitled under Cambodian law to own property and assets. There are appropriate restrictions on the transfer of Scott Neesons equity interest in Laptopp Holdings Ltd in the shareholders agreement. Scott Neeson is also a voting member of the Board of Directors.CCF has security and control over the property and assets attached to the land. The agreements surrounding property ownership, among other things, secure the properties using hypothec for securing the funds provided by CCF or without prior consent of CCF. Thus, the properties cannot be sold or conveyed without recovery of the invested funds by CCF.CCF reflects the investments in facility assets and property as leasehold improvements for the purpose of financial statements reporting, as the properties are used for the sole purpose of CCFs activities. The gross investment in property paid by CCF is approximately $16,000,000 and reflected in fixed assets.</ExplanationTxt>
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        <MethodOfDeterminingRevenuesTxt>FMV</MethodOfDeterminingRevenuesTxt>
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        <NoncashContributionsRptF990Amt>33926</NoncashContributionsRptF990Amt>
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        <NoncashContributionsRptF990Amt>11835</NoncashContributionsRptF990Amt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>Early Childhood Education Scale up - a new kindergarten schoolYoung children are often left alone unattended which can put them in hazardous situation, malnutrition, slow development physically and mentally, and in the worst case, they could become victim of abuses. Since the current Kindergarten cannot take more enrollments due to the full carrying capacity, this new kindergarten school named Yoes Kindergarten has been established to respond to the needs.Khmer General Education (KGE)Scale upWith an aim to keep improving CCF Education results and the fact that CCF KGE has proved better results than that of public school, we converted 3 classes of grade 1 to be full Khmer General Education (Full KGE) as a pilot program by fully adopting the learning principles, curriculum, instructional models and assessment guides from the curriculum blueprint which has been developed for the purpose of quality improvement. Students learn 33 hours per week with 10 different subjects by mainly focusing on foundational literacy, creative and critical thinking.CCF Comprehensive Education Scale up injection of Pull-out Model Junior School - New effective process of conducting the Learning Support ProgramTo restore the learning loss due to the 3-year impact of Covid pandemic, the Pull-out Model of the learning support program has been initiated to help students who are struggling academically. The Pull-out Model ran from February until December of the year (this is different from the Booster Class Model which happens two times per year during semester I and II). CCF Comprehensive Education Scale up embedding Financial Literacy program Junior School - Financial Literacy ProgramThe Financial Literacy program is embedded into grade 3 and 4 at Junior school to build students' understanding of saving, spending and managing their money effectively. Students are also able to set goals for their business in their future. The program was offered and trained by Cufa. CCF Comprehensive Education Scale up introduction of Junior School Students' Work ShowcaseJunior School has just started a new event called Students' Work Showcase. This event commemorates the tasks that students completed throughout the school year. The event's goal is to encourage not only students but also teachers to keep up the good work so that they can show it and see their overall results at the end of the year. To make the event more memorable for the children, we included a variety of activities and games for students to lead, allowing them to apply what they learned in class throughout the year in real life.Counseling under In-facility Childcare project Scale up - New counseling friendly roomStudents studying at CCF Toul Ampil Satellite school seem to not perform well both academically and behaviorally. A new Friendly Room based in the Satellite school has been set up to create a safe and welcoming environment, where children can come to take part in varieties of exciting activities set up by counsellors with the end goal to study childrens behavior and help them as soon as possible.Medical ClinicScale up - Healthy life style change initiativeHypertension and diabetes diseases are the top diseases seen at CCF Medical Clinic. Treating these diseases by using medicines alone isn't enough; it requires healthy life style practices including eating habit, regular exercises, and self-health monitoring. The goal of this initiative is to reduce illness and mortality rate though preventing targeted community people from becoming NCDs patients of DM2 and Hypertension. This year 2022 has been the 2nd year of the project. However, the actual implantation got interrupted during Covid last year and got back to normal just for this year.Medical ClinicScale up - CCF-Arom Station initiativeMental health has become a significant public health issue globally. According to the World Health Organization (WHO), mental illness is expected to be the leading cause of disability worldwide by 2030. Cambodia, like other developing countries, is facing a growing burden of mental health problems. The situation is made more challenging due to the lack of resources, trained personnel, and awareness programs available to provide effective mental health care. Having been implemented since July 2022, this new initiative is aimed at helping people with mental health problems by providing them with mental counselling, consultation, treatment, and education so that they can cope with or overcome mental or behavioral health challenges.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER PROGRAM SERVICES 4: Career &amp; Life Skill Programs AchievementsI. Highlights at GlanceHigh School to University rate: 100% (50 among 50 grade-12 students in AY 2021-2022 transit to AY 2022-2023 tertiary education).6.54% university drop-out (10/153 stop studying in 2022 before graduate).100% of students (20/20) who graduated from their tertiary education are in employment/internship either before or right after their graduation.Among a total of 243 university students (including both active and reintegrated students) under CLS program in entire year 2022 including the new cohort in AY 2022-2023 tertiary education, 190 students or 78.19% of them have been in/had employment/internship; 44 students equal to 18.11% are without internship/employment because they have recently joined CLS university support program. At the very beginning of 2023, 67.59% (146/216) of university students are still in employment.At the very beginning of 2023, 9.26% (20/216) of university students are still in internship.At the very beginning of 2023, 23.15% (50/216) of university students are without internship: 42 students are newly enrolled into university; 7 students have full-day study schedule; and 1 student is due to other reason.Overall, 76.85% of 216 students who are still in CCF university support program at the very beginning of 2023 are either in employment or internship. The rest students without employment/internship are due to mostly recent high school completion. 7 students have maintained their overseas scholarship, continuing their university study in Australia.CLS policy (extracted key messages) has been continuously spread via in-person orientations to around 270 students who were from grade 10 to 12 and to their parents/guardians to increase their understanding of their responsibilities in order to be eligible for CCF CLS support. OTHER PROGRAM SERVICES 5: Childcare Programs AchievementsI. Highlights at GlanceThere were 10 kids (4 females and 6 males) who graduated from the Nursery program and were upgraded to Kindergarten education.Net intake of residential students into CCF Residence remains minus for the last 8 years including the year 2022. Continued maintaining 100% reduction of residential students from CCF residential facilities. With this great reduction due to the expansion of other types of community-based care, CCF runs only one residential facility named Orchid Center which reserves for emergency, temporary residence only. As a result, there were no students in our residential care for the entire year 2022.No kids missed school enrollment due to insufficient official documents.777 kid cases were addressed with the following outcomes. The majority of these cases were related to school truancy and irresponsibility. 100% of eligible students/children in CCF got access to basic needs. In a 2022 Annual CCF Alternative Care Satisfaction Survey completed by 160 (133 females) community-based care students (aged from 10 by the time of the survey) to rate the CCF Childcares service delivery, we achieved an overall 96% satisfaction rating: OTHER PROGRAM SERVICES 6: Community Outreachs AchievementsI. Highlights at Glance91.67% or 66 of the 72 businesses supported in 2022 still retain (5 were closed with profit and 1 with loss).161 of CCF's families who received their official documents (33 birth certificates, 25 residential books, 56 Cambodian Khmer ID, 44 letters of Poverty Confirmation for 12-grade students for scholarship application, 2 letters of poverty certify for CCF-Community to get free hospital service (applying for Public Heath Priority Cards) and one letter certify for a students of vocational (applying for job)Among 478 WH families, there were 5 families terminated from the program due to misconducts.100% of fostered children are safe, happy, healthy, and receive adequate education. All 92 grannies feel cared and engaged by CCF as they often join our program such as monk blessing, movies, workshops, trips, literacy classes, etc.All grannies improve their living standard, diet and healthcare. CCF CR Team always visit and support them regularly.100% of CCF's families receive timely intervention no cases were delayed. 518 families impacted by Covid-19 received interviews from local authority for ID-Poor, and 1,333 families were interviewed for governments cash support under the At-risk Households category.317 community-based care students (group home, kinship and foster) are in the program. 100% of the placements are suitably matched (no changing/ending the care before the third month of placement).A total of around 3,247 (around 260 new in 2022 in addition to the existing 2,992 students and community people) students and community people were facilitated by CCF to get COVID vaccination including complete doses and booster doses; since the vaccination campaign inception period up to 2022, 2,591 students and community people were vaccinated. OTHER PROGRAM SERVICES 7: Child Protection UnitThere is little doubt that 2022 was both a horrible and challenging year. It tested our resolve and resources both financial and workforce, to provide the important services to child victims of crime. said James McCabe, the CPUs Director of Operations. There were some particularly arduous cases this year. The team was involved in investigating a school boat tragedy in October, which left 11 children dead after the boat capsized in a river.In March, there were three child homicides in 48 hours, including the murder of a 14 month old. This followed the murder of five people, of which three were children, and the attempted murder of another child, in February. Despite the challenges, it was a successful year for the CPU with the overall arrest rate up from 2021 - from 83% to 86% - and a rise in the number of years of imprisonment for offenders.One, a law graduate now studying for a Masters, has been in the ICAC unit, while the other two are assisting with social media and database management. In line with its commitment to training and capacity development for Cambodian police officers, the CPU ended the year with a Digital Forensics Symposium looking at ways to combat and prevent online and technology-based crimes committed against children. There has been critical work done in 2022 by the CPU and the Cambodian National Police in detecting, preventing and prosecuting persons who commit crimes against children. I thank all who supported us during the year, said James McCabe. The CPU celebrates 10 years of operations in 2023, something that all staff and supporters should be very proud of. It is because of their unwavering support over the years that we have been able to achieve amazing results and protect those that cannot protect themselves - children.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The tax return is prepared by an outside accounting firm. After completion of said returns, the organization is sent a draft of the tax returns to be reviewed and examined. The organization makes copies of the returns and distributes to those individuals charged with governance. Those individuals at that time can review and if applicable discuss any line items in the return with the accountant who has prepared the return. If all items are found to be acceptable, an authorization is signed and provided to authorize the outside accounting firm to process, sign and provide copies of the returns to be filed (paper or electronically) with the designated governmental agencies. The tax returns are then signed by the organization, stamped and mailed with certified return receipt or the signed form 8879 is provided to the outside accounting firm allowing electronic filing.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Individuals are expected to self-disclose information. All board members receive the conflict of interest policy and sign board member agreements.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>The Executive Director's (ED) salary is voted on by the Board.A committee of three volunteer board members reviews data from Guidestar and the Chronicle of Philanthropy and approves compensation annually.The ED is then responsible for determining fair salary for the top, key staff positions.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>A committee of three volunteer board members reviews data from Guidestar and the Chronicle of Philanthropy and approves compensation annually.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 18</FormAndLineReferenceDesc>
        <ExplanationTxt>Federal Tax Returns are available at guidestar.org &amp; charitynavigator.org.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Governing documents are available for public inspection at the principal place of business.The conflict of interest policy and the organization's financial statements are available directly on the organization's website.</ExplanationTxt>
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          <AddressLine1Txt>2309 Santa Monica Blvd Ste 833</AddressLine1Txt>
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