2012-08-13T17:33:51-05:00 2012-04-30 450250958 EIDE BAILLY LLP 5299 DTC BLVD STE 1000 GREENWOOD VILLAGE CO 801113329 990 2011-05-01 521465583 FEDERAL EMPLOYEE EDUCATION & ASSISTANCE FUND FEDE 3039337580 3333 SOUTH WADSWORTH BOULEVARD NO 300 LAKEWOOD CO 802275122 ROBERT TOBIAS 3039337580 2012-08-01 1 KIM C HUNWARDSEN CPA P00484560 3037705700 2012-08-01 2011 2016-02-24 21:20:13Z ROBERT TOBIAS 3020 TILDEN STREET NW 401 WASHINGTON DC 20008 2121319 0 X WWW.FEEA.ORG X 1986 DC EDUCATIONAL AND EMERGENCY FINANCIAL ASSISTANCE TO FEDERAL EMPLOYEES AND THEIR FAMILIES. 12 12 8 475 0 0 783952 967370 151406 168851 89331 145892 0 0 1024689 1282113 780129 812510 0 0 547762 540668 0 0 82740 326470 327465 1654361 1680643 -629672 -398530 4552165 4111569 49588 105360 4502577 4006209 FEEA PROVIDES EDUCATIONAL AND EMERGENCY FINANCIAL ASSISTANCE TO CIVILIAN FEDERAL EMPLOYEES AND THEIR FAMILIES WORLDWIDE IN THEIR TIMES OF NEED. 0 0 918931 700965 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, AND SCHOLARSHIPS ARE PROVIDED TO CHILDREN WHO LOST A FEDERAL EMPLOYEE PARENT IN TERRORIST ATTACKS OVERSEAS. 425839 111545 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 1,286 FEDERAL FAMILIES PRIMARILY THROUGH NO-INTEREST LOANS. MOST OF THE LOAN ASSISTANCE WAS NEEDED AS A RESULT OF THE ECONOMIC DOWNTURN. 169730 168851 CHILDCARE PROGRAMS: FEEA ADMINISTERS PROGRAMS FOR FEDERAL AGENCIES THAT PROVIDE SUBSIDIES FOR CHILDCARE COSTS FOR LOW INCOME FEDERAL EMPLOYEES. 1514500 1 1 0 0 0 0 0 0 1 1 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 566 0 1 8 1 0 0 0 0 0 0 0 0 0 0 X 12 12 0 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 2.00 X X 0 0 0 BILL DOUGAN 1.00 X X 0 0 0 TOM BURGER 2.00 X X 0 0 0 JOSEPH BEAUDOIN 1.00 X 0 0 0 WILLIAM BRANSFORD 1.00 X 0 0 0 DAVID S CONLEY 1.00 X 0 0 0 JOHN GAGE 1.00 X 0 0 0 COLLEEN M KELLEY 1.00 X 0 0 0 SUE WEBSTER 1.00 X 0 0 0 PATRICIA NIEHAUS 1.00 X 0 0 0 J DAVID REEVES 1.00 X 0 0 0 JOE DIRAGO 1.00 X 0 0 0 STEVE BAUER 40.00 X 168907 0 8445 168907 0 8445 1 0 1 0 0 230289 737081 967370 CHILDCARE PROGRAM 624200 168851 168851 168851 65315 65315 919783 839206 80577 80577 80577 1282113 168851 0 145892 812510 812510 181925 158970 10805 12150 272513 238128 16185 18200 12503 10925 743 835 42241 36911 2509 2821 31486 27513 1870 2103 517 517 13382 13382 12336 12336 33773 27018 6755 35100 35100 99064 85915 8118 5031 41985 36687 2494 2804 46831 40922 2781 3128 1254 1254 8004 6994 475 535 3639 427 3179 33 BAD DEBT 30024 30024 1556 1556 1680643 1514500 83403 82740 60743 128995 144992 382754 428004 128328 180039 253248 321855 139292 121615 23927 17677 3561697 2957018 100 100 12373 61884 4552165 4111569 37215 43476 12373 61884 49588 105360 X 1085086 1006418 3417491 2999791 4502577 4006209 4552165 4111569 X -398530 -97838 X 0 1 1 X 0 X 915391 1039374 669430 783952 967370 4375517 915391 1039374 669430 783952 967370 4375517 301423 4074094 266755 249024 67335 69753 65315 718182 5093699 482094 0.79980 0.84430 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 735327 32093 35000 2252 730168 700346 19000 70131 54000 150 735327 426929 6106 302461 35000 150 700346 588903 90000 -216814 35000 160 426929 1.00000 0 0 139292 121615 17677 17677 1282113 1680643 -398530 -97838 -97838 -496368 1171939 -97838 -97838 1269777 12336 12336 1282113 1668307 0 1668307 12336 12336 1680643 PART IV, LINE 2B: CASH HELD IN TRUST FROM FEDERAL AGENCIES FOR DISTRIBUTION TO SERVICE PROVIDERS OF CHILDCARE ADMINISTRATION PROGRAMS. DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: 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. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: MANAGEMENT PERFORMS AN ANNUAL ANALYSIS OF THE FUND AND FCCS VARIOUS TAX POSITIONS, ASSESSING THE LIKELIHOOD OF THOSE POSITIONS BEING UPHELD UPON EXAMINATION BY RELEVANT TAX AUTHORITIES. MANAGEMENT BELIEVES THAT THE FUND HAS CONDUCTED ITS OPERATIONS IN ACCORDANCE WITH, AND HAS PROPERLY MAINTAINED, ITS TAX-EXEMPT STATUS, AND THAT NEITHER THE FUND NOR FCCS HAVE TAKEN ANY MATERIAL UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. FEEA AND FCCS ARE NO LONGER SUBJECT TO U.S. FEDERAL, STATE AND LOCAL, OR NON-U.S. INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR FISCAL YEARS BEFORE 2009. PART XII, LINE 4B - OTHER ADJUSTMENTS: $12,336 - INVESTMENT MANAGEMENT FEES NETTED WITH INCOME ON FINANCIALS PART XIII, LINE 4B - OTHER ADJUSTMENTS: $12,336 - INVESTMENT MANAGEMENT FEES NETTED WITH INCOME ON FINANCIALS 1 SCHOLARSHIPS EMPHASIZING COMMUNITY INVOLVEMENT 420 700965 EMERGENCY GRANTS TO CIVILIAN FEDERAL AND POSTAL EMPLOYEES AND THEIR FAMILIES 212 111545 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, 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 168907 0 0 0 0 0 8445 0 4573 0 181925 0 0 0 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 OCTOBER 6, 2011. FEEA CURRENTLY HAS AN EMPLOYMENT AGREEMENT WITH ITS EXECUTIVE DIRECTOR WHICH EXPIRES AUGUST 31, 2013. 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -97,838. FEEA CHILDCARE SERVICES INC 3333 S WADSWORTH BLVD STE 300 LAKEWOOD CO 80227 263454955 CHILDCARE SERVICE ADMINISTRATION CO FEDERAL EMPLOYEE EDUCATION & ASSISTANCE FUND C 108478 496238 1.00000 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 FEEA CHILDCARE SERVICES INC K 156044 FAIR MARKET VALUE