2020-08-17T10:27:49-05:00 2019-09-30 910189318 MOSS ADAMS LLP 2707 COLBY AVENUE SUITE 801 EVERETT WA 98201 990 2018-10-01 911425676 TREEHOUSE TREE 2067677000 2100 24TH AVENUE SOUTH NO 200 SEATTLE WA 98144 LISA CHIN CEO 2067677000 2020-08-11 1 COLLEEN RAMIRES P01251320 4252597227 2020-08-06 50.35.112.5 2020-08-11 19:07:22 PD P 3EF74A9F095120C19DBF54175AA7CEC7F455DBD7 C6EDF24ACDF01F1BE2FDCB25E70854792FCE1D1F 2018 2020-09-23 17:36:50Z LISA CHIN 2100 24TH AVENUE SOUTH NO 200 SEATTLE WA 98144 12367977 0 X WWW.TREEHOUSEFORKIDS.ORG X 1988 WA CREATE A WORLD WHERE EVERY CHILD HAS THE OPPORTUNITIES AND SUPPORT TO PURSUE THEIR DREAMS. 28 28 177 4354 0 0 11840627 9305855 4007357 2757372 161209 296454 -162737 -89454 15846456 12270227 1156506 1458918 0 0 7992488 9696934 0 0 1810382 3138655 3281032 12287649 14436884 3558807 -2166657 16136614 13139974 1419549 826672 14717065 12313302 X GIVING FOSTER KIDS A CHILDHOOD AND A FUTURE: WE ENVISION AND STRIVE TO CREATE A WORLD WHERE EVERY CHILD THAT HAS EXPERIENCED FOSTER CARE HAS THE OPPORTUNITIES AND SUPPORT THEY NEED TO PURSUE THEIR DREAMS AND LAUNCH SUCCESSFULLY INTO ADULTHOOD. 0 0 8605172 281223 823464 GRADUATION SUCCESS: YOUTH IN FOSTER CARE FACE AN UPHILL BATTLE TO GRADUATE FROM HIGH SCHOOL DUE TO FREQUENT SCHOOL TRANSITIONS, TRAUMA AND EMOTIONAL UPHEAVAL. TREEHOUSE'S GRADUATION SUCCESS PROGRAM ADDRESSES THE UNIQUE EDUCATION NEEDS OF YOUTH IN CARE, WHILE BUILDING PROBLEM SOLVING AND SELF-ADVOCACY SKILLS. PARTNERING WITH SOCIAL WORKERS, CAREGIVERS, TEACHERS AND SCHOOL COUNSELORS, TREEHOUSE EDUCATION SPECIALISTS PROVIDE ACADEMIC PLANNING, COACHING AND SUPPORT TO CULTIVATE EACH YOUTH'S ENGAGEMENT AND INVESTMENT IN THEIR EDUCATION AND FUTURE. THROUGH WEEKLY MONITORING OF RISK INDICATORS, PERSONALIZED INTERVENTIONS, PROACTIVELY REMOVING BARRIERS TO SCHOOL SUCCESS AND COORDINATING NEEDED SUPPORT, TREEHOUSE PAVES THE WAY TO HIGH SCHOOL GRADUATION, HOPE AND OPPORTUNITY. GRADUATION SUCCESS IS IN MOST HIGH SCHOOLS AND MIDDLE SCHOOLS IN KING COUNTY AND HAS EXPANDED SERVICES TO BENTON, FRANKLIN, PIERCE, SKAGIT, SNOHOMISH, SPOKANE, THURSTON AND WHATCOM COUNTIES. 1568551 592148 1274766 TREEHOUSE STORE: THE TREEHOUSE STORE ENSURES THAT YOUTH IN FOSTER CARE HAVE ACCESS TO THE ITEMS THEY NEED TO FEEL CONFIDENT AND READY TO LEARN AT SCHOOL. THE STORE ACCEPTS DONATIONS OF NEW AND LIKE-NEW CLOTHING, TOYS, BOOKS, SCHOOL SUPPLIES AND HOUSEHOLD GOODS, AND DISTRIBUTES THEM AT NO CHARGE. WHEN NECESSARY TO MEET DEMAND, TREEHOUSE MAY PURCHASE ITEMS FOR DISTRIBUTION. 1038555 0 499500 EDUCATIONAL ADVOCACY: TREEHOUSE EDUCATION ADVOCATES WORK ACROSS THE STATE AND PARTNER WITH SCHOOLS, SOCIAL WORKERS, FOSTER FAMILIES AND YOUTH IN FOSTER CARE TO RESOLVE DIFFICULT ISSUES AND REMOVE BARRIERS TO SCHOOL SUCCESS. 734210 585547 159642 HOLIDAY MAGIC: HOLIDAY MAGIC IS A JOINT HOLIDAY GIFT PROGRAM FOR CHILDREN IN FOSTER CARE BETWEEN THE DEPARTMENT OF CHILDREN, YOUTH AND FAMILIES (DCYF) AND TREEHOUSE. DCYF CONTRACTS WITH TREEHOUSE TO ADMINISTER THE PROGRAM, RAISE COMMUNITY FUNDS AND PROVIDE MORE THAN 5,000 YOUTH ACROSS THE STATE A MEANINGFUL HOLIDAY GIFT. JUST-IN-TIME FUNDING: TREEHOUSE'S JUST-IN-TIME FUNDING PROGRAM PAYS FOR THE IMPORTANT EXPERIENCES THAT EVERY CHILD DESERVES. TREEHOUSE PROVIDES ACCESS TO EXTRACURRICULAR ACTIVITIES SUCH AS SPORTS, CLUBS, MUSIC AND DANCE, AS WELL AS SCHOOL ACTIVITIES WHERE YOUTH GAIN CONFIDENCE, HAVE FUN AND IMPROVE ACADEMIC PERFORMANCE. JUST-IN-TIME FUNDING ALSO PAYS FOR FUN AND ENRICHING SUMMER EXPERIENCES FOR YOUTH, INCLUDING OVERNIGHT CAMPS, DAY CAMPS, LEADERSHIP OPPORTUNITIES, SUMMER SCHOOL AND OTHER SUMMER PROGRAMS THAT GIVE YOUTH IN FOSTER CARE AN OPPORTUNITY TO MAKE NEW FRIENDS AND JUST BE KIDS. DRIVER'S ASSISTANCE: TREEHOUSE REMOVES MANY TRANSPORTATION-RELATED FINANCIAL BURDENS FOR YOUTH IN FOSTER CARE, INCLUDING THE COST OF AUTO INSURANCE AND DRIVER'S EDUCATION. DRIVER'S ASSISTANCE SUPPORTS RELIABLE TRANSPORTATION DURING AND AFTER HIGH SCHOOL, ALLOWING YOUTH TO FOCUS ON PURSUING ACADEMIC AND CAREER OPPORTUNITIES. LAUNCH SUCCESS: YOUTH WHO HAVE EXPERIENCED FOSTER CARE OFTEN LACK AN ADEQUATE SUPPORT NETWORK AS THEY NAVIGATE THE DIFFICULT TRANSITION INTO ADULTHOOD. TREEHOUSE RECOGNIZES A HIGH SCHOOL DIPLOMA AS A CRITICAL STEP, NOT A DESTINATION. ENTER LAUNCH SUCCESS. THE POST-HIGH SCHOOL PROGRAM PROVIDES YOUNG PEOPLE WHO HAVE EXPERIENCED FOSTER CARE WITH CONTINUED SUPPORT UNTIL THEY ACHIEVE A CAREER CREDENTIAL OR DEGREE, LIVING WAGE AND STABLE HOUSING. 734210 585547 159642 11946488 1 1 0 1 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 58 0 1 177 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 28 28 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 WA X X LISA CHIN 2067677000 2100 24TH AVENUE S SUITE 200 SEATTLE WA 98144 AMY MULLINS BOARD CHAIR 4.00 X X 0 0 0 STEVE PETERSEN TREASURER 4.00 X X 0 0 0 RICH OLIN SECRETARY 4.00 X X 0 0 0 TIM DAVIS PAST CHAIR 4.00 X X 0 0 0 JILL ASHTON BOARD MEMBER 1.00 X 0 0 0 TIMOTHY BOWMAN BOARD MEMBER 1.00 X 0 0 0 ALEXANDRA ZAN BROOKSHIRE BOARD MEMBER 1.00 X 0 0 0 NICHOLAS BROWN BOARD MEMBER 1.00 X 0 0 0 ERICA BUCKLEY BOARD MEMBER 1.00 X 0 0 0 SARAH BUHAYAR BOARD MEMBER 1.00 X 0 0 0 AMBER BUSCH BOARD MEMBER 2.00 X 0 0 0 BRE GRUBBS BOARD MEMBER 1.00 X 0 0 0 LAURI HENNESSEY BOARD MEMBER 1.00 X 0 0 0 JOHN HOLT BOARD MEMBER 1.00 X 0 0 0 MEGAN HOLT BOARD MEMBER 1.00 X 0 0 0 LISA HOYT BOARD MEMBER 2.00 X 0 0 0 LINDA HUNTER BOARD MEMBER 1.00 X 0 0 0 BRENT JOHNSON BOARD MEMBER 1.00 X 0 0 0 DEREK KALLES BOARD MEMBER 1.00 X 0 0 0 CHIP KELLY BOARD MEMBER 1.00 X 0 0 0 ASHLEY MATHEWS BOARD MEMBER 1.00 X 0 0 0 BOB MOSER BOARD MEMBER 1.00 X 0 0 0 LISA STIRGUS BOARD MEMBER 1.00 X 0 0 0 SHARMILA SWENSON BOARD MEMBER 1.00 X 0 0 0 AFFSHIN VALJI BOARD MEMBER 1.00 X 0 0 0 LARRY WARD BOARD MEMBER 2.00 X 0 0 0 DAVE WILNER BOARD MEMBER 1.00 X 0 0 0 VALENTINA ZACKRONE BOARD MEMBER 1.00 X 0 0 0 JANIS AVERY CEO 40.00 X 206874 0 13951 JESSICA ROSS CDO 40.00 X 168624 0 12701 DAWN RAINS CPSO 40.00 X 167889 0 12701 RAY OEN CFAO 40.00 X 168624 0 5502 ANGELA GRIFFIN CPO 40.00 X 160924 0 11524 872935 0 56379 5 0 1 0 0 438048 8867807 1234207 9305855 FAMILY SERVICE PROJECTS 611710 2757372 2757372 2757372 303182 303182 1568 826 7470 -826 -5902 -6728 -6728 0 438048 89454 -89454 -89454 12270227 2757372 0 207000 1458918 1458918 964821 519360 212245 233216 6884573 5840954 159025 884594 190690 135711 22803 32176 980041 792033 61172 126836 676809 496919 98293 81597 5626 1650 3976 48071 48071 57867 57867 49937 1384 6461 42092 12750 7298 780 4672 139462 85902 45621 7939 322743 51420 255336 15987 241510 203891 16833 20786 321287 305152 5880 10255 65665 59771 -896 6790 243029 192652 20605 29772 27053 27053 DONATED CLOTHING 1077149 1039617 11042 26490 CONTRACTUAL SERVICES 181739 198822 -45595 28512 STAFF TRAINING/RECOGNIT 122957 100065 5802 17090 POSTAGE 113440 53986 344 59110 250747 343116 -274837 182468 14436884 11946488 680014 1810382 0 433681 6002283 1044198 2932431 2743687 504741 171989 277029 319534 93997 53140 2804324 1116988 1258445 1687336 4355862 5966887 619494 635154 92332 84368 16136614 13139974 1419549 826672 1419549 826672 X 7335149 5362876 2883172 2790757 4498744 4159669 14717065 12313302 16136614 13139974 -2166657 -35547 -201559 0 X 0 1 X 1 0 X 9296547 7385843 8645082 11840627 9305855 46473954 9296547 7385843 8645082 11840627 9305855 46473954 1006816 45467138 95332 104040 123689 161209 303182 787452 47261406 8525063 0.96200 0.92990 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 57867 0 57867 0 11888621 0 11946488 0 747324 0 186831 0 0 0 671942 708228 772108 747324 2899602 4349403 34532 41430 47281 57867 181110 167986 177057 193027 186831 724901 1087352 4975356 -29553 150980 4794823 4730394 387845 142883 4975356 4168590 50000 675049 163245 4730394 3845772 481952 159134 4168590 4107752 -112384 149596 3845772 0.13250 0.86750 0.00000 0 0 1144665 153594 991071 1445735 963394 482341 213924 213924 1687336 X 12700768 -35547 376634 89454 430541 12270227 0 12270227 15104531 578193 89454 667647 14436884 0 14436884 PART V, LINE 4: TWO SEPARATE ENDOWMENTS WERE ESTABLISHED BY DONORS THAT ALLOW 5% OF EACH FUNDS' BALANCE TO BE RELEASED ANNUALLY TO FUND EDUCATIONAL PROGRAMS AND OPERATIONAL NEEDS. THE THIRD IS A QUASI-ENDOWMENT CREATED TO MEET TARGETED GOALS OF TREEHOUSE ONCE THE FUND GROWS TO A SPECIFIED LEVEL. PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS RECOGNIZED TREEHOUSE AS EXEMPT FROM FEDERAL INCOME TAXES UNDER PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) EXCEPT TO THE EXTENT OF UNRELATED BUSINESS TAXABLE INCOME AS DEFINED UNDER IRC SECTIONS 511 THROUGH 515. ANY UNRELATED BUSINESS INCOME GENERATED IS NOT SIGNIFICANT; THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. TREEHOUSE FOLLOWS FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10, INCOME TAXES, RELATING TO ACCOUNTING FOR UNCERTAIN TAX POSITIONS. ASC 740-10 PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PROCESS FOR ACCOUNTING FOR UNCERTAIN TAX POSITIONS AND ALSO PROVIDES GUIDANCE ON VARIOUS RELATED MATTERS SUCH AS DERECOGNITION, INTEREST, PENALTIES AND DISCLOSURES REQUIRED. MANAGEMENT DOES NOT BELIEVE TREEHOUSE HAS AN UNCERTAIN TAX POSITION AS OF AND FOR THE YEARS ENDED SEPTEMBER 30, 2019 AND 2018. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSE RECLASSIFICATION 89,454. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSE RECLASSIFICATION 89,454. CHAMPIONS FOR KIDS 390406 390406 74317 153 8351 TASTE 47642 47642 1115 4642 500 376 438048 438048 75432 4795 500 8727 89454 -89454 1 0 0 EDUCATION AND RESOURCE SERVICES TO FOSTER YOUTH 4207 1246694 HOLIDAY MAGIC PROGRAM 5000 212224 PART I, LINE 2: GRANTS AND ASSISTANCE PROVIDED BY TREEHOUSE ARE MONITORED AND REVIEWED BY RESOURCE SERVICES STAFF. RESOURCE SERVICES INCLUDES THE TREEHOUSE STORE, JUST IN TIME FUNDING, DRIVER'S ASSISTANCE AND HOLIDAY MAGIC. ALL REQUESTS SUBMITTED ARE REVIEWED FOR ELIGIBILITY AND ARE THEN APPROVED (OR DENIED) BY THE RESPECTIVE DEPARTMENTAL MANAGER BEFORE BEING SUBMITTED TO ACCOUNTING. APPROVED REQUESTS ARE RECORDED IN A PROGRAM AND RESOURCE DATABASE AND ALLOWS TREEHOUSE TO ANALYZE AND MONITOR OUTCOMES AS WELL AS TRACKING USE OF RESOURCES. X X X X X 0 0 0 0 0 0 0 0 0 JANIS AVERY CEO 206874 0 0 0 0 0 6309 0 7642 0 220825 0 0 0 JESSICA ROSS CDO 168624 0 0 0 0 0 5059 0 7642 0 181325 0 0 0 DAWN RAINS CPSO 167889 0 0 0 0 0 5059 0 7642 0 180590 0 0 0 RAY OEN CFAO 168624 0 0 0 0 0 5059 0 443 0 174126 0 0 0 ANGELA GRIFFIN CPO 160924 0 0 0 0 0 3882 0 7642 0 172448 0 0 0 X 1227166 FMV X IT EQUIPMENT 32 4000 FMV X GIFT CARDS 164 3041 FMV 0 0 1 0 PART I, COLUMN (B): THE NUMBER REPORTED IN COLUMN (B) REPRESENTS THE NUMBER OF ITEMS RECEIVED. FORM 990, PART VI, SECTION B, LINE 11B THE 990 DOCUMENTATION IS PREPARED BY THE CONTROLLER WITH OVERSIGHT FROM THE AGENCY'S SENIOR MANAGEMENT. ONCE COMPLETED IT IS SENT TO AN OUTSIDE ACCOUNTING FIRM FOR FINAL PREPARATION. THE DRAFT DOCUMENT IS RETURNED FOR INTERNAL MANAGEMENT REVIEW AND FOR REVIEW BY THE FINANCE COMMITTEE AND THE BOARD TREASURER. IT IS ALSO MADE AVAILABLE IN DRAFT FORM TO ALL BOARD MEMBERS. ADJUSTMENTS, IF ANY, ARE MADE AND RETURNED TO THE OUTSIDE ACCOUNTANT FOR FINAL REVISIONS. THE FINAL FORM 990 IS RECEIVED BY SENIOR MANAGEMENT FOR FINAL REVIEW AND IS THEN E-MAILED TO THE COMPLETE BOARD OF DIRECTORS PRIOR TO FILING FOR THEIR FINAL REVIEW. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS AND STAFF REVIEW AND SIGN THEIR AGREEMENT TO OUR PUBLISHED POLICY UPON JOINING TREEHOUSE. ANNUALLY, THIS POLICY IS REVIEWED AND UPDATED FOR ONGOING COMPLIANCE. CURRENTLY, NO BOARD MEMBERS ARE IN A FINANCIALLY BENEFICIAL RELATIONSHIP WITH TREEHOUSE. FORM 990, PART VI, SECTION B, LINE 15 TREEHOUSE REVIEWS SALARY INFORMATION ANNUALLY PROVIDED IN THE WASHINGTON EMPLOYERS/UNITED WAY SALARY SURVEY (WE/UWSS) OF NORTHWEST NON-PROFITS AND COMPARES THE SALARY CATEGORIES AND TITLES FOR POSITIONAL FIT WITH ALL TREEHOUSE POSITIONS. THE SALARY DATA IS AGED AS NECESSARY TO GET TO CURRENT YEAR STATUS AND THEN ALL POSITIONS ARE REVIEWED FOR COMPARABILITY TO POSITIONS THAT FIT IN OUR CATEGORY OF GREATER THAN 50 EMPLOYEES, BUDGETS BETWEEN $5 AND $10 MILLION FOR SOCIAL SERVICE AGENCIES IN KING COUNTY. DURING THE ANNUAL EMPLOYEE PERFORMANCE APPRAISAL PROCESS EACH STAFF POSITION IS REVIEWED BY THEIR SUPERVISOR. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS CONDUCTS THIS ANNUAL REVIEW OF THE CEO. THE CEO CONDUCTS THE REVIEWS OF ALL DIRECTORS AND EACH DIRECTOR CONDUCTS THE REVIEW OF THEIR DIRECT STAFF WITH OVERSIGHT OF THE REVIEWS DONE BY THEIR DIRECT STAFF. AFTER THE ANNUAL REVIEW PROCESS IS COMPLETED, THE LEADERSHIP TEAM MAKES RECOMMENDATIONS TO THE DIRECTORS FOR APPROPRIATE MERIT INCREASES BASED ON A NUMBER OF FACTORS INCLUDING THE ANNUAL PERFORMANCE EVALUATION INFORMATION. THE EXECUTIVE DIRECTOR REVIEWS ALL OF THESE RECOMMENDATIONS AND WITH THE DIRECTOR OF ADMINISTRATION AND FINANCE FINALIZES MERIT AND ANY MARKET ADJUSTMENT BASED ON THESE RECOMMENDATIONS. THE ANNUAL COMPENSATION ANALYSIS FOR EXECUTIVE DIRECTOR POSITIONS OF COMPARABLE NORTHWEST NON-PROFITS FROM THE WE/UWSS IS FORWARDED TO THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS WHO REVIEW IT AND MAKE A RECOMMENDATION TO THE FULL TREEHOUSE BOARD OF DIRECTORS FOR ANY ANNUAL MERIT OR MARKET ADJUSTMENT TO SALARY. THE BOARD REVIEWS AND DISCUSSES THIS RECOMMENDATION BEFORE THE BOARD VOTES ON A FINAL ADJUSTMENT TO PAY. STAFF BENEFITS ARE ALSO REVIEWED ANNUALLY BY THE LEADERSHIP TEAM AND PRIMARILY CONSIST OF VACATION AND SICK TIME OFF, HOLIDAY PAY FOR APPROVED HOLIDAYS, MEDICAL INSURANCE COVERAGE, LONG TERM DISABILITY AND ACCESS TO SECTION 125 FLEX SPENDING PLAN FOR APPROVED CATEGORIES OF DEDUCTIBLE EXPENSES AND A VOLUNTARY 403B RETIREMENT PROGRAM. IN ADDITION, OFFICERS AND DIRECTORS OF THE BOARD RECEIVE NO COMPENSATION OR BENEFITS FOR THEIR ROLES. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF FORM 990, FORM 1023, AUDITED FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST VIS ELECTRONIC OR REGULAR MAIL. INTERESTED INDIVIDUALS MAY ALSO VIEW THEM IN PERSON AT OUR MAIN OFFICE. WE CURRENTLY ALSO POST ON OUR WEBSITE THE FORM 990 AND AUDITED FINANCIALS STATEMENTS FOR THE PAST 3 YEARS.