FEDERAL EMPLOYEE EDUCATION AND ASSISTANCE FUND: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- FEDERAL EMPLOYEE EDUCATION AND ASSISTANCE FUND (EIN 52-1465583)
- Tax period
- 2016-05-01 to 2017-04-30
- Filed
- 2017-10-20
- IRS object ID
- 201732939349301328
- Schema version
- 2016v3.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule G
- Schedule I
- Schedule J
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-10-20T14:27:48-05:00 | ReturnTs |
| Tax Period End | 2017-04-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 450250958 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EIDE BAILLY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7001 E BELLEVIEW AVE SUITE 700 | AddressLine1Txt |
| City | DENVER | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80237 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-05-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521465583 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FEDERAL EMPLOYEE EDUCATION & | BusinessNameLine1Txt |
| Business Name Line2 | ASSISTANCE FUND | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FEDE | BusinessNameControlTxt |
| Phone | 2025540007 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1641 PRINCE ST | AddressLine1Txt |
| City | ALEXANDRIA | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22314 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROBERT TOBIAS | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 2025540007 | PhoneNum |
| Signature | 2017-10-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KYLE FRITCH CPA | PreparerPersonNm |
| PTIN | P01313374 | PTIN |
| Phone | 3037705700 | PhoneNum |
| Preparation | 2017-10-13 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 50.203.234.82 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2017-10-13 | IPDt |
| IP Tm | 11:52:56 | IPTm |
| IP Timezone | MD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 38E7B26ACDED65A6206348105EC66FC115FD0A44 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 38E7B26ACDED65A6206348105EC66FC115FD0A44 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | ROBERT TOBIAS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1641 PRINCE ST | AddressLine1Txt |
| City | ALEXANDRIA | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22314 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,943,166 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.FEEA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1986 | FormationYr |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Activity Or Mission | EDUCATIONAL AND EMERGENCY FINANCIAL ASSISTANCE TO FEDERAL EMPLOYEES AND THEIR FAMILIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 14 | VotingMembersIndependentCnt |
| Total Employee | 9 | TotalEmployeeCnt |
| Total Volunteers | 150 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $699,073 | PYContributionsGrantsAmt |
| CY Contributions Grants | $676,133 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $151,210 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $217,259 | CYProgramServiceRevenueAmt |
| PY Investment Income | $196,573 | PYInvestmentIncomeAmt |
| CY Investment Income | $207,313 | CYInvestmentIncomeAmt |
| PY Other Revenue | $37,625 | PYOtherRevenueAmt |
| CY Other Revenue | $250,218 | CYOtherRevenueAmt |
| PY Total Revenue | $1,084,481 | PYTotalRevenueAmt |
| CY Total Revenue | $1,350,923 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $754,778 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $757,696 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $564,347 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $586,215 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $75,151 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $386,159 | PYOtherExpensesAmt |
| CY Other Expenses | $398,159 | CYOtherExpensesAmt |
| PY Total Expenses | $1,705,284 | PYTotalExpensesAmt |
| CY Total Expenses | $1,742,070 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$620,803 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$391,147 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,148,600 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,711,221 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $102,639 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $56,407 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,045,961 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,654,814 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE FEDERAL EMPLOYEE EDUCATION AND ASSISTANCE FUND (FEEA) IS THE ONLY INDEPENDENT, NONPROFIT 501C3 ORGANIZATION DEVOTED SOLELY TO PROVIDING EMERGENCY FINANCIAL ASSISTANCE AND SCHOLARSHIPS TO OUR DEDICATED CIVILIAN FEDERAL AND POSTAL PUBLIC SERVANTS AND THEIR FAMILIES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $926,878 | ExpenseAmt |
| Grant | $711,362 | GrantAmt |
| Revenue | $259,231 | RevenueAmt |
| Desc | EDUCATIONAL BENEFITS: FEEA PROVIDES MERIT-BASED SCHOLARSHIPS EMPHASIZING COMMUNITY INVOLVEMENT TO CIVILIAN FEDERAL AND POSTAL EMPLOYEES AND THEIR FAMILIES. COLLEGE SCHOLARSHIPS ARE PROVIDED TO CHILDREN WHO LOST A FEDERAL EMPLOYEE PARENT IN THE MURRAH FEDERAL BUILDING BOMBING IN OKLAHOMA CITY AND TERRORIST ATTACK ON 9-11. SCHOLARSHIPS ARE ALSO PROVIDED TO CHILDREN WHO LOST A FEDERAL EMPLOYEE PARENT IN TERRORIST ATTACKS OVERSEAS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $421,301 | ExpenseAmt |
| Grant | $46,334 | GrantAmt |
| Desc | EMERGENCY ASSISTANCE PROGRAM: FEEA PROVIDES REFERRAL SERVICES AND NO-INTEREST LOANS TO FEDERAL EMPLOYEES UNABLE TO MEET THE BASIC NEEDS OF THEIR FAMILIES IN CATASTROPHIC SITUATIONS AND PERSONAL EMERGENCIES. FEEA ALSO PROVIDES DISASTER RELIEF GRANTS TO AID FAMILIES IN RECOVERY AFTER A FEDERALLY DECLARED NATURAL DISASTER. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $206,688 | ExpenseAmt |
| Revenue | $217,259 | RevenueAmt |
| Desc | CHILDCARE PROGRAMS: FEEA PARTNERS WITH THE IRS OCC AND EARNS INCOME FROM FEEA CHILDCARE SERVICES, INC., A RELATED FOR-PROFIT SUBSIDIARY, TO PROVIDE CHILDCARE SUBSIDIES FOR LOW INCOME FEDERAL EMPLOYEES. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,554,867 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | Yes (1) | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | Yes (1) | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | Yes (1) | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 9 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 9 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 14 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | Yes (1) | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CO | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | VA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JOYCE WARNER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2025540007 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1641 PRINCE ST | AddressLine1Txt |
| City | ALEXANDRIA | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22314 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| ROBERT TOBIAS | |||||||
| PRESIDENT | 2.00 | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DARLENE YOUNG | |||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| TOM BURGER | |||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| TODD WELLS | |||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| RICHARD THISSEN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DEBRA ROTH | |||||||
| DIRECTOR | 1.00 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| JASON BRIEFEL | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CORY BYTHROW | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| TONY REARDON | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| WANDA KILLINGSWORTH | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOE DIRAGO | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL LESZCZ | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JENNING MATTINGLY | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVE STAMEY | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOYCE WARNER NEVEROV | |||||||
| EXECUTIVE DIRECTOR (FROM 10/16) | 40.00 | 5.00 | Yes (X) | $46,250 | $0 | $0 | |
| STEVE BAUER | |||||||
| EXECUTIVE DIRECTOR (THRU 9/16) | 40.00 | 5.00 | Yes (X) | $184,698 | $0 | $9,997 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $230,948 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $9,997 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $85,385 | FederatedCampaignsAmt |
| Fundraising | $81,950 | FundraisingAmt |
| All Other Contributions | $508,798 | AllOtherContributionsAmt |
| Total Contributions | $676,133 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CHILDCARE PROGRAM | Desc |
| Business | 541611 | BusinessCd |
| Total Revenue Column | $207,650 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $207,650 | RelatedOrExemptFuncIncomeAmt |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,609 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $9,609 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $217,259 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $64,729 | TotalRevenueColumnAmt |
| Exclusion | $64,729 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,718,338 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,575,754 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $142,584 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $142,584 | TotalRevenueColumnAmt |
| Exclusion | $142,584 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $7,476 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $81,950 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $16,489 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$9,013 | TotalRevenueColumnAmt |
| Exclusion | -$9,013 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LOSS RECOVERY | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $259,231 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $259,231 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $259,231 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,350,923 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $476,490 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $198,300 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $757,696 | TotalAmt |
| Program Services | $757,696 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $240,092 | TotalAmt |
| Program Services | $186,649 | ProgramServicesAmt |
| Management And General | $24,009 | ManagementAndGeneralAmt |
| Fundraising | $29,434 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $255,374 | TotalAmt |
| Program Services | $229,593 | ProgramServicesAmt |
| Management And General | $11,108 | ManagementAndGeneralAmt |
| Fundraising | $14,673 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,657 | TotalAmt |
| Program Services | $9,245 | ProgramServicesAmt |
| Management And General | $544 | ManagementAndGeneralAmt |
| Fundraising | $868 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,153 | TotalAmt |
| Program Services | $38,058 | ProgramServicesAmt |
| Management And General | $3,133 | ManagementAndGeneralAmt |
| Fundraising | $3,962 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,939 | TotalAmt |
| Program Services | $29,379 | ProgramServicesAmt |
| Management And General | $2,460 | ManagementAndGeneralAmt |
| Fundraising | $3,100 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,619 | TotalAmt |
| Management And General | $10,619 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,547 | TotalAmt |
| Program Services | $28,208 | ProgramServicesAmt |
| Management And General | $2,361 | ManagementAndGeneralAmt |
| Fundraising | $2,978 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,089 | TotalAmt |
| Management And General | $14,089 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,310 | TotalAmt |
| Program Services | $31,668 | ProgramServicesAmt |
| Management And General | $29,715 | ManagementAndGeneralAmt |
| Fundraising | $4,927 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,741 | TotalAmt |
| Fundraising | $2,741 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,711 | TotalAmt |
| Program Services | $36,356 | ProgramServicesAmt |
| Management And General | $2,518 | ManagementAndGeneralAmt |
| Fundraising | $3,837 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,966 | TotalAmt |
| Program Services | $39,492 | ProgramServicesAmt |
| Management And General | $3,305 | ManagementAndGeneralAmt |
| Fundraising | $4,169 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,768 | TotalAmt |
| Program Services | $22,508 | ProgramServicesAmt |
| Management And General | $1,884 | ManagementAndGeneralAmt |
| Fundraising | $2,376 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,039 | TotalAmt |
| Program Services | $1,715 | ProgramServicesAmt |
| Management And General | $143 | ManagementAndGeneralAmt |
| Fundraising | $181 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,512 | TotalAmt |
| Program Services | $3,795 | ProgramServicesAmt |
| Management And General | $316 | ManagementAndGeneralAmt |
| Fundraising | $401 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,185 | TotalAmt |
| Program Services | $3,811 | ProgramServicesAmt |
| Management And General | $4,972 | ManagementAndGeneralAmt |
| Fundraising | $402 | FundraisingAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| BAD DEBT | $109,246 | $109,246 | ||
| LOAN COLLECTION COSTS | $16,938 | $16,938 | ||
| EQUIPMENT REPAIR AND MA | $12,182 | $10,242 | $859 | $1,081 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $306 | TotalAmt |
| Program Services | $268 | ProgramServicesAmt |
| Management And General | $17 | ManagementAndGeneralAmt |
| Fundraising | $21 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,742,070 | TotalAmt |
| Program Services | $1,554,867 | ProgramServicesAmt |
| Management And General | $112,052 | ManagementAndGeneralAmt |
| Fundraising | $75,151 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $127,896 | BOYAmt |
| EOY | $2,061,702 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $262,392 | BOYAmt |
| EOY | $139,453 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $414,823 | BOYAmt |
| EOY | $255,519 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $284 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $145,816 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $144,986 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,343 | BOYAmt |
| EOY | $830 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,090,302 | BOYAmt |
| EOY | $688,023 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $247,844 | BOYAmt |
| EOY | $565,410 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,148,600 | BOYAmt |
| EOY | $3,711,221 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $61,071 | BOYAmt |
| EOY | $29,944 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,568 | BOYAmt |
| EOY | $26,463 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,000 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $102,639 | BOYAmt |
| EOY | $56,407 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,646,977 | BOYAmt |
| EOY | $1,511,224 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,398,984 | BOYAmt |
| EOY | $2,143,590 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,045,961 | BOYAmt |
| EOY | $3,654,814 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,148,600 | BOYAmt |
| EOY | $3,711,221 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$391,147 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,091,255 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,351,473 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $751,155 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $699,073 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $676,133 | CurrentTaxYearAmt |
| Total | $6,569,089 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,091,255 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,351,473 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $751,155 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $699,073 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $676,133 | CurrentTaxYearAmt |
| Total | $6,569,089 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $3,069,829 | SubstantialContributorsTotAmt |
| Public Support Total170 | $3,499,260 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $59,526 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $49,367 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $257,987 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $189,377 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $64,729 | CurrentTaxYearAmt |
| Total | $620,986 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $259,231 | CurrentTaxYearAmt |
| Total | $259,231 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $7,449,306 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $951,512 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.46970 | PublicSupportCY170Pct |
| Public Support PY170 | 0.50250 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | LOSS RECOVERY - 2016 AMOUNT: $ 259,231. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $667,906 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $45,017 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $25,000 | GrantsOrScholarshipsAmt |
| End Year Balance | $687,923 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $739,721 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$41,815 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $30,000 | GrantsOrScholarshipsAmt |
| End Year Balance | $667,906 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $777,479 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $4,742 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $42,500 | GrantsOrScholarshipsAmt |
| End Year Balance | $739,721 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $784,534 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $25,445 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $32,500 | GrantsOrScholarshipsAmt |
| End Year Balance | $777,479 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $730,168 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $88,319 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $30,000 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $3,953 | AdministrativeExpensesAmt |
| End Year Balance | $784,534 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 1.00000 | BoardDesignatedBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $145,816 | OtherCostOrOtherBasisAmt |
| Depreciation | $144,986 | DepreciationAmt |
| Book Value | $830 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $830 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| CHILDCARE ACCOUNT | $7,594 |
| INTERCOMPANY ACCOUNTS RECEIVABLE | $345,535 |
| LOSS RECOVERY RECEIVABLE | $212,281 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $565,410 | TotalBookValueOtherAssetsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,396,584 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $59,750 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $59,750 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,336,834 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $14,089 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $14,089 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,350,923 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,787,731 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $59,750 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $59,750 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,727,981 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $14,089 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $14,089 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,742,070 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, LINE 2B: | CASH HELD IN TRUST FROM FEDERAL AGENCIES FOR DISTRIBUTION TO SERVICE PROVIDERS OF CHILDCARE ADMINISTRATION PROGRAMS. |
| PART V, LINE 4: | FEEA'S ENDOWMENT IS COMPOSED OF UNRESTRICTED NET ASSETS DESIGNATED FOR ENDOWMENT BY FEEA'S BOARD OF DIRECTORS FROM TIME TO TIME. EARNINGS ARISING FROM BOARD-DESIGNATED FUNDS ARE UNRESTRICTED, AND ARE USED TO PROVIDE DISCRETIONARY SCHOLARSHIPS. |
| PART X, LINE 2: | THE FEDERAL EMPLOYEE EDUCATION AND ASSISTANCE FUND (FEEA) IS ORGANIZED AS A NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3), QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A)(VI), AND HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION UNDER SECTION 509(A)(1). FEEA IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, FEEA IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSE. FEEA HAS DETERMINED IT IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAS NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. FEEA CHILD CARE SERVICES, INC. (FCCS) IS ORGANIZED AS A FOR-PROFIT COLORADO CORPORATION AND WILL RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO INCOME TAX EXPENSE IF INCURRED. FCCS HAS SUFFICIENT LOSS CARRYFORWARDS TO OFFSET NET INCOME FOR THE YEAR ENDED APRIL 30, 2017 AND THEREFORE DID NOT INCUR ANY TAX EXPENSE. FEEA AND FCCS BELIEVE THEY HAVE APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING THEIR ANNUAL FILING REQUIREMENTS, AND AS SUCH, DO NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. FCCS WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. FCCS'S INCOME TAX FILINGS REQUIRED BY STATE, LOCAL, OR NON-U.S. TAX AUTHORITIES ARE NO LONGER SUBJECT TO TAX EXAMINATION FOR YEARS BEFORE 2013. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | 5K RUN | Event1Nm |
| Gross Receipts Event1 | $89,426 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $81,950 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $7,476 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $16,489 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $89,426 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $81,950 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $7,476 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $16,489 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $16,489 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$9,013 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| SCHOLARSHIPS EMPHASIZING COMMUNITY INVOLVEMENT | 324 | $711,360 |
| EMERGENCY GRANTS TO CIVILIAN FEDERAL AND POSTAL EMPLOYEES AND THEIR FAMILIES | 46 | $46,336 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | FEEA INSURES THAT THE FUNDS ARE USED FOR THEIR INTENDED PURPOSE BY MAKING OUT SCHOLARSHIP CHECKS TO THE HIGHER EDUCATION INSTITUTIONS. EMERGENCY GRANTS ARE NORMALLY ISSUED AS CHECKS TO CREDITORS TO PAY SPECIFIC BILLS, BUT NOT TO THE APPLICANT. EXCEPTIONS ARE MADE IN THE CASE OF NATURAL DISASTERS WHERE EXPENDITURES HAVE ALREADY BEEN INCURRED BY THE APPLICANT. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEVE BAUER | PersonNm |
| Title | EXECUTIVE DIRECTOR (THRU 9/16) | TitleTxt |
| Base Compensation Filing Org | $184,698 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $9,997 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $1,472 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $196,167 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule L IRS990ScheduleL
Disqualified Person Ex Bnft Tr DisqualifiedPersonExBnftTrGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEVE BAUER | PersonNm |
| Rln Disqualified Person Org | FORMER EXECUTIVE DIRECTOR | RlnDisqualifiedPersonOrgTxt |
| Transaction | MISAPPROPRIATION OF ASSETS | TransactionDesc |
| Transaction Corrected | Yes (1) | TransactionCorrectedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Imposed | $57,543 | TaxImposedAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE L, PART I, LINE 1C, EXCESS BENEFIT TRANSACTIONS: | FormAndLineReferenceDesc |
| Explanation | THIS YEAR FEEA'S NEW EXECUTIVE LEADERSHIP IDENTIFIED THAT THE FORMER EXECUTIVE DIRECTOR MISUSED A TOTAL OF $230,170 OF FEEA'S FUNDS OVER THE PERIOD FROM 2010 TO 2016. AFTER CONSULTING WITH ATTORNEYS AND A CERTIFIED FRAUD EXAMINER, FEEA'S BOARD OF DIRECTORS AGGRESSIVELY SOUGHT AND RECEIVED FULL RESTITUTION OF THE MISUSED FUNDS, PLUS INTEREST, FROM THE INDIVIDUAL IN QUESTION. FEEA'S BOARD AND NEW EXECUTIVE LEADERSHIP HAVE INSTITUTED SEVERAL IMPROVEMENTS IN INTERNAL CONTROL INCLUDING AN UPDATED WHISTLEBLOWER POLICY, NEW ACCOUNTING SYSTEM AND POLICIES WITH STRENGTHENED INTERNAL AUDIT TRAIL FUNCTION, AND INCREASED SEPARATION OF DUTIES. FINALLY, WHILE NOT REQUIRED OF NONPROFITS BY SARBANES OXLEY ACT AS FOR PUBLICLY TRADED COMPANIES, FEEA HAS DECIDED TO ROTATE THE LEAD AUDITOR OF ITS AUDITS EVERY FIVE YEARS (OR ENTIRE FIRM AS NEEDED). AUDITOR ROTATION IS A SUGGESTED PRACTICE BY THE NATIONAL COUNCIL OF NONPROFITS. FEEA WILL BE CONDUCTING A PROCUREMENT FOR A NEW AUDIT FIRM FOR THE COMING YEAR'S AUDIT. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | ROBERT TOBIAS, DEBRA ROTH, AND JOYCE WARNER NEVEROV ALSO SERVE AS THE BOARD OF FEEA'S SUBSIDIARY, FEEA CHILDCARE SERVICES INC. AND THEREFORE, HAVE A BUSINESS RELATIONSHIP. |
| FORM 990, PART VI, SECTION A, LINE 5 | THIS YEAR FEEA'S NEW EXECUTIVE LEADERSHIP IDENTIFIED THAT A FORMER EMPLOYEE MISUSED A TOTAL OF $230,170 OF FEEA'S FUNDS OVER THE PERIOD FROM 2010 TO 2016. AFTER CONSULTING WITH ATTORNEYS AND A CERTIFIED FRAUD EXAMINER, FEEA'S BOARD OF DIRECTORS AGGRESSIVELY SOUGHT AND RECEIVED FULL RESTITUTION OF THE MISUSED FUNDS, PLUS INTEREST, FROM THE INDIVIDUAL IN QUESTION. FEEA'S BOARD AND NEW EXECUTIVE LEADERSHIP HAVE INSTITUTED SEVERAL IMPROVEMENTS IN INTERNAL CONTROL INCLUDING AN UPDATED WHISTLEBLOWER POLICY, NEW ACCOUNTING SYSTEM AND POLICIES WITH STRENGTHENED INTERNAL AUDIT TRAIL FUNCTION, AND INCREASED SEPARATION OF DUTIES. FINALLY, WHILE NOT REQUIRED OF NONPROFITS BY SARBANES OXLEY ACT AS FOR PUBLICLY TRADED COMPANIES, FEEA HAS DECIDED TO ROTATE THE LEAD AUDITOR OF ITS AUDITS EVERY FIVE YEARS (OR ENTIRE FIRM AS NEEDED). AUDITOR ROTATION IS A SUGGESTED PRACTICE BY THE NATIONAL COUNCIL OF NONPROFITS. FEEA WILL BE CONDUCTING A PROCUREMENT FOR A NEW AUDIT FIRM FOR THE COMING YEAR'S AUDIT. |
| FORM 990, PART VI, SECTION A, LINE 8B | THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11B | A COMPLETE COPY OF THE FORM 990 IS CIRCULATED FOR REVIEW AND COMMENT TO ALL BOARD MEMBERS BEFORE FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | FEEA'S CONFLICT OF INTEREST POLICY APPLIES TO THE ENTIRE BOARD OF DIRECTORS, THE EXECUTIVE DIRECTOR, AND ALL OTHER FEEA MANAGEMENT POSITIONS. BOARD MEMBERS AND STAFF ARE REMINDED OF THE POLICY EACH YEAR AND OF THEIR OBLIGATION TO REVEAL ANY REAL OR APPARENT CONFLICTS. POTENTIAL CONFLICTS ARE REVIEWED BY THE BOARD OF DIRECTORS UPON DISCOVERY. WHERE ANY CONFLICTS MAY EXIST, BOARD MEMBERS ARE DIRECTED TO RECUSE THEMSELVES FROM ANY DELIBERATIONS AND/OR VOTES ON THE ISSUE. FAILURE TO DISCLOSE CONFLICTS MAY BE PUNISHED BY REMOVAL FROM THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 15A | FEEA'S BOARD OF DIRECTORS RECRUITED AND HIRED A NEW EXECUTIVE DIRECTOR WITH THE ASSISTANCE OF AN EXECUTIVE SEARCH FIRM THAT SPECIALIZES IN NONPROFITS THIS FISCAL YEAR. THE SALARY FOR THE POSITION WAS SET IN CONSULTATION WITH THE FIRM. GENERALLY, THE EXECUTIVE DIRECTOR'S SALARY IN SUBSEQUENT PERIODS IS DETERMINED ANNUALLY AT A MEETING OF THE ENTIRE FEEA BOARD OF DIRECTORS. AT THE MEETING, THE EXECUTIVE DIRECTOR'S PERFORMANCE IS REVIEWED, COMPARABILITY DATA FOR SIMILAR POSITIONS ARE REVIEWED, AND THE FINANCIAL STATUS OF THE NON-PROFIT IS CONSIDERED. |
| FORM 990, PART VI, SECTION C, LINE 19 | FEEA PROVIDES ITS TAX RETURN AND AUDITED FINANCIAL STATEMENTS TO ANY MEMBER OF THE PUBLIC REQUESTING THE DOCUMENTS. THE SAME IS TRUE OF THE ARTICLES OF INCORPORATION AND GOVERNING DOCUMENTS, WHICH INCLUDE THE CONFLICT OF INTEREST POLICY. FEEA RESPONDS TO EMAIL, WRITTEN AND PHONE REQUESTS FOR SUCH DOCUMENTS. |
| FORM 990, PART XII, LINE 2C: | PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FEEA CHILDCARE SERVICES INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3333 S WADSWORTH BLVD STE 300 | AddressLine1Txt |
| City | LAKEWOOD | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80227 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 263454955 | EIN |
| Primary Activities | CHILDCARE SERVICE ADMINISTRATION | PrimaryActivitiesTxt |
| Legal Domicile State | CO | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FEDERAL EMPLOYEE EDUCATION & ASSISTANCE FUND | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C | EntityTypeTxt |
| Share Of Total Income | $145,101 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $248,832 | ShareOfEOYAssetsAmt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| FEEA CHILDCARE SERVICES INC | ||
| L | $200,759 | FAIR MARKET VALUE |
| FEEA CHILDCARE SERVICES INC | ||
| Q | $345,535 | COST |