2014-07-24T14:42:30-05:00 2014-04-30 450250958 EIDE BAILLY LLP 5299 DTC BLVD STE 1000 GREENWOOD VILLAGE CO 801113329 990 2013-05-01 521465583 FEDERAL EMPLOYEE EDUCATION & ASSISTANCE FUND FEDE 3039337580 3333 SOUTH WADSWORTH BOULEVARD NO 300 LAKEWOOD CO 802275122 ROBERT TOBIAS PRESIDENT 3039337580 2014-07-22 1 KYLE L FRITCH CPA P01313374 3037705700 2014-07-22 2013 2015-11-30 17:44:51Z ROBERT TOBIAS 3333 SOUTH WADSWORTH BOULEVARD NO 300 LAKEWOOD CO 802275122 3980927 0 X WWW.FEEA.ORG X 1986 DC EDUCATIONAL AND EMERGENCY FINANCIAL ASSISTANCE TO FEDERAL EMPLOYEES AND THEIR FAMILIES. 14 14 8 750 0 0 1091255 3351473 153711 143100 60664 97171 0 21219 1305630 3612963 883012 803216 0 0 543470 577319 0 0 81235 269391 369740 1695873 1750275 -390243 1862688 3937494 5768723 169405 78747 3768089 5689976 FEEA PROVIDES EDUCATIONAL AND EMERGENCY FINANCIAL ASSISTANCE TO CIVILIAN FEDERAL EMPLOYEES AND THEIR FAMILIES WORLDWIDE IN THEIR TIMES OF NEED. 0 0 953273 717512 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. 406118 85704 EMERGENCY ASSISTANCE PROGRAM: FEEA PROVIDES REFERRAL SERVICES, GRANTS, AND NO-INTEREST LOANS TO FEDERAL EMPLOYEES UNABLE TO MEET THE BASIC NEEDS OF THEIR FAMILIES IN CATASTROPHIC SITUATIONS AND PERSONAL EMERGENCIES. LAST YEAR, FEEA HELPED 1,393 FEDERAL FAMILIES PRIMARILY THROUGH NO-INTEREST LOANS. MUCH OF THE LOAN ASSISTANCE WAS NEEDED AS A RESULT OF SEQUESTRATION. 171014 143100 CHILDCARE PROGRAMS: FEEA ADMINISTERS PROGRAMS FOR FEDERAL AGENCIES THAT PROVIDE SUBSIDIES FOR CHILDCARE COSTS FOR LOW INCOME FEDERAL EMPLOYEES. 1530405 1 1 0 0 0 0 0 0 1 1 1 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 478 0 1 8 1 0 0 0 0 0 0 0 0 0 0 X 14 14 1 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 0 0 CO X STEVE BAUER 3039337580 3333 S WADSWORTH BLVD STE 300 LAKEWOOD CO 80227 ROBERT TOBIAS PRESIDENT 2.00 0.50 X X 0 0 0 BILL DOUGAN VICE PRESIDENT 1.00 X X 0 0 0 TOM BURGER TREASURER 2.00 X X 0 0 0 JOSEPH BEAUDOIN DIRECTOR 1.00 X 0 0 0 DEBRA ROTH DIRECTOR 1.00 0.50 X 0 0 0 DAVID S CONLEY DIRECTOR 1.00 X 0 0 0 ROBERT SILVERMAN DIRECTOR 1.00 X 0 0 0 COLLEEN M KELLEY DIRECTOR 1.00 X 0 0 0 DAVID J COX DIRECTOR 1.00 X 0 0 0 PATRICIA NIEHAUS DIRECTOR 1.00 X 0 0 0 J DAVID REEVES DIRECTOR 1.00 X 0 0 0 JOE DIRAGO DIRECTOR 1.00 X 0 0 0 MICHELLE CROCKETT DIRECTOR 1.00 X 0 0 0 MICHAEL LESZCZ DIRECTOR 1.00 X 0 0 0 STEVE BAUER EXECUTIVE DIRECTOR 40.00 5.00 X 174440 0 8722 174440 0 8722 1 0 1 0 0 171802 3930 3175741 3351473 CHILDCARE PROGRAM 624200 143100 143100 143100 49367 49367 404800 356996 47804 47804 47804 32187 3930 10968 21219 21219 3612963 143100 0 118390 803216 803216 186943 153293 11217 22433 295152 246358 18242 30552 12577 10509 779 1289 50837 42190 3112 5535 31810 26377 1945 3488 1260 1260 22215 22215 22195 22195 44384 8877 35507 81870 65070 11568 5232 42444 35195 2595 4654 50054 41506 3060 5488 1172 1172 7077 5868 433 776 2893 460 2372 61 BAD DEBT 77248 77248 REPAIR AND MAINTENANCE 15752 13062 963 1727 COMMITTEE EXPENSES 1176 1176 1750275 1530405 138635 81235 81921 636143 450164 302194 203318 209334 309299 349232 144420 136689 9679 7731 2830789 4235257 100 52224 28832 3937494 5768723 117181 49915 52224 28832 169405 78747 X 917983 3000191 2850106 2689785 3768089 5689976 3937494 5768723 1862688 59199 0 X 0 1 X 1 0 X 669430 783952 967370 1091255 3351473 6863480 669430 783952 967370 1091255 3351473 6863480 2892142 3971338 67335 69753 65315 59526 49367 311296 7174776 811092 0.55350 0.78600 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 784534 25445 32500 777479 730168 88319 30000 3953 784534 735327 32093 35000 2252 730168 700346 19000 70131 54000 150 735327 426929 6106 302461 35000 150 700346 1.00000 0 0 144420 136689 7731 7731 X 3649967 59199 59199 3590768 22195 22195 3612963 1728080 0 1728080 22195 22195 1750275 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 (THE FUND) 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). THE FUND IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE FUND IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSE. THE FUND 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. IS ORGANIZED AS A FOR-PROFIT COLORADO CORPORATION AND WILL RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO INCOME TAX EXPENSE IF INCURRED. FCCS RECOGNIZED A LOSS FOR THE PERIOD ENDED APRIL 30, 2014 AND THEREFORE DID NOT INCUR A TAX LIABILITY. EACH ENTITY BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ENTITIES 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. 5K RUN 36117 3930 32187 10968 36117 3930 32187 10968 10968 21219 1 SCHOLARSHIPS EMPHASIZING COMMUNITY INVOLVEMENT 506 717512 EMERGENCY GRANTS TO CIVILIAN FEDERAL AND POSTAL EMPLOYEES AND THEIR FAMILIES 74 85704 PART I, LINE 2: FEEA INSURES THAT THE FUNDS ARE USED FOR THEIR INTENDED PURPOSE BY MAKING OUT SCHOLARSHIP CHECKS TO THE STUDENT AND THE COLLEGE; BOTH SIGNATURES ARE REQUIRED TO CASH THE CHECK. 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 FUNDS ARE NEEDED BY THE APPLICANT TO PURCHASE NECESSITIES SUCH AS FOOD AND CLOTHING. X X X 0 0 0 0 0 0 0 0 0 STEVE BAUER EXECUTIVE DIRECTOR 174440 0 0 0 0 0 8722 0 3781 0 186943 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 ROBERT TOBIAS, DEBRA ROTH, AND STEVE BAUER HAVE A BUSINESS RELATIONSHIP. 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 11 A DRAFT FORM 990 IS PRESENTED TO A MEETING OF THE ENTIRE FEEA BOARD OF DIRECTORS ANNUALLY BEFORE FILING. IT IS REVIEWED IN DETAIL AND BOARD APPROVAL IS REQUIRED BEFORE SIGNING AND FILING. 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 THE EXECUTIVE DIRECTOR'S SALARY 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 BOTH IN AND OUT OF GOVERNMENT ARE REVIEWED, AND THE FINANCIAL STATUS OF THE NON-PROFIT IS CONSIDERED. THE LAST SUCH REVIEW WAS CONDUCTED AT A BOARD MEETING HELD JUNE 27, 2013. FEEA CURRENTLY HAS AN EMPLOYMENT AGREEMENT WITH ITS EXECUTIVE DIRECTOR WHICH EXPIRES AUGUST 31, 2015. THE AGREEMENT PROVIDES MINIMUM SALARY AND BENEFIT LEVELS AS WELL AS SEVERANCE COMPENSATION UNDER CERTAIN CONDITIONS. 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. FEEA CHILDCARE SERVICES INC 3333 S WADSWORTH BLVD STE 300 LAKEWOOD CO 80227 263454955 CHILDCARE SERVICE ADMINISTRATION CO FEDERAL EMPLOYEE EDUCATION & ASSISTANCE FUND C 130994 518046 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 FEEA CHILDCARE SERVICES INC L 137581 FAIR MARKET VALUE