2012-08-06T09:46:47-05:00 2011-09-30 DELOITTE TAX LLP 925 FOURTH AVENUE SUITE 3300 SEATTLE WA 981041126 990 2010-10-01 911425676 TREEHOUSE FUND INC TREE 2067677000 2100 24TH AVENUE SOUTH NO 220 SEATTLE WA 98144 JANIS AVERY 2067677000 2012-06-27 1 JOLENE G COX 2067167000 2010 2016-02-24 21:20:13Z JANIS AVERY 2100 24TH AVENUE SOUTH NO 220 SEATTLE WA 98144 11119561 0 X WWW.TREEHOUSE4KIDS.ORG X 1988 WA TREEHOUSE IS A NON-PROFIT ORGANIZATION UNIQUELY COMMITTED TO HELP FOSTER CHILDREN THROUGHOUT KING COUNTY ATTAINING SELF-ESTEEM AND CONFIDENCE, AND TO REACH THEIR FULLEST POTENTIAL BY RESPONDING TO THEIR NEEDS, HOPES AND DREAMS. FOUNDED IN 1988, TREEHOUSE'S MISSION IS GIVING FOSTER KIDS A CHILDHOOD AND A FUTURE. FUNDING IS RECEIVED PRIMARILY FROM INDIVIDUALS, CORPORATE GIFTS, AND PRIVATE FOUNDATION GRANTS. GOVERNMENTAL SUPPORT HAS TRADITIONALLY BEEN LIMITED WITH THE EXCEPTION OF AN AGREEMENT WITH THE WASHINGTON STATE DEPARTMENT OF SOCIAL AND HEALTH SERVICES ("DSHS"). 26 26 105 2052 0 0 4157494 4503275 1194850 943898 76165 57129 766570 742724 6195079 6247026 753393 642202 0 0 2926712 3407608 14264 0 977751 2626933 2596782 6321302 6646592 -126223 -399566 6543576 6373368 205580 245876 6337996 6127492 X TREEHOUSE IS A NON-PROFIT ORGANIZATION UNIQUELY COMMITTED TO HELPING FOSTER CHILDREN THROUGHOUT KING COUNTY ATTAIN SELF-ESTEEM AND CONFIDENCE, AND TO REACH THEIR FULLEST POTENTIAL BY RESPONDING TO THEIR NEEDS, HOPES AND DREAMS. FOUNDED IN 1988, TREEHOUSE'S MISSION IS GIVING FOSTER KIDS A CHILDHOOD AND A FUTURE. FUNDING IS RECEIVED PRIMARILY FROM INDIVIDUALS, CORPORATE GIFTS, AND PRIVATE FOUNDATION GRANTS. GOVERNMENTAL SUPPORT HAS TRADITIONALLY BEEN LIMITED WITH THE EXCEPTION OF AN AGREEMENT WITH THE WASHINGTON STATE DEPARTMENT OF SOCIAL AND HEALTH SERVICES ("DSHS"). 0 0 1617055 1005779 1198379 WEARHOUSE: THE TREEHOUSE WEARHOUSE RECEIVES AND DISTRIBUTES DONATED ITEMS, BOTH NEW AND GENTLY USED, SUCH AS CLOTHING, TOYS, SCHOOL SUPPLIES, CAR SEATS, COMPUTERS AND BOOKS TO FOSTER CHILDREN. WASHINGTON STATE REIMBURSES FOSTER PARENTS FOR ONLY ABOUT 60% OF THE ACTUAL COST OF RAISING A CHILD, LEAVING A HUGE GAP FOR CAREGIVERS. OUR WEARHOUSE IS A FREE STORE THAT HELPS FILL THE GAP. FOSTER FAMILIES CAN SHOP MULTIPLE TIMES PER CALENDAR YEAR AND THE WEARHOUSE ALSO ACCOMMODATES "EMERGENCY SHOPPING" FOR KIDS WHO ARE REMOVED FROM HOME OR FORCED TO CHANGE PLACEMENTS, OFTEN WITH NOTHING MORE THAN THE CLOTHES ON THEIR BACKS. THE PROGRAM SERVED 1,615 CHILDREN DURING THE YEAR. 1422440 57940 524811 EDUCATION ENGAGEMENT: EDUCATION ENGAGEMENT ENCOMPASSES VARIOUS PROGRAMS THAT PROVIDE EDUCATION CASE MANAGEMENT, INTENSIVE ACADEMIC ADVISING, TUTORING AND COLLEGE AND CAREER PLANNING TO FOSTER YOUTH IN MIDDLE AND HIGH SCHOOL TO HELP THEM GRADUATE HIGH SCHOOL AND PLAN FOR THEIR FUTURE. AFTER-SCHOOL, DROP-IN TUTORING, HOMEWORK HELP AND CREDIT RETRIEVAL PROGRAMS ARE AVAILABLE YEAR-ROUND AT THE TREEHOUSE LEARNING CENTER, INCLUDING SUMMER ACADEMY, A 5-WEEK PROGRAM THAT COMBINES ACADEMIC REMEDIATION, CAREER EXPLORATION AND ENRICHMENT ACTIVITIES. 1322668 0 936553 EDUCATIONAL ADVOCACY: TREEHOUSE EDUCATIONAL ADVOCATES HAVE WORKED WITH STUDENTS, CAREGIVERS, SOCIAL WORKERS AND SCHOOLS TO PROTECT FOSTER KIDS' EDUCATIONAL RIGHTS AND REMOVE BARRIERS. EDUCATIONAL ADVOCACY OPERATES STATEWIDE UNDER A CONTRACT WITH THE WASHINGTON CHILDREN'S ADMINISTRATION. ADVOCATES' WORK INCLUDES: (1) ACCESSING TESTING AND EDUCATION-RELATED SUPPORT SERVICES, INCLUDING SPECIAL EDUCATION. (2) PREVENTING SCHOOL CHANGES WHEN STUDENTS' HOME PLACEMENTS CHANGE. (3) PAVING THE WAY FOR SEAMLESS TRANSITIONS WHEN SCHOOL CHANGES ARE UNAVOIDABLE. (4) MINIMIZE THE EFFECTS OF DISCIPLINARY ACTION THAT KEEP STUDENTS OUT OF SCHOOL. AND (5)TRAINING CAREGIVERS, SOCIAL WORKERS AND STUDENTS TO ADVOCATE FOR STUDENTS' EDUCATIONAL RIGHTS. THE PROGRAM SERVED 1,396 CHILDREN DURING THE YEAR. 369350 263151 588439 HOLIDAY MAGIC: IN FISCAL YEAR 2011, TREEHOUSE CONTINUED THE RESPONSIBILITY FOR THE PROJECT MANAGEMENT OF HOLIDAY MAGIC ASSUMED FROM DSHS IN 2007. TREEHOUSE PARTNERS WITH 97.3 FM KIRO (A SEATTLE-BASED RADIO STATION) TO RAISE FUNDS FOR THE PURCHASE OF HOLIDAY GIFTS FOR FOSTER KIDS THROUGHOUT WESTERN WASHINGTON. FUNDS RAISED, PRIMARILY THROUGH A RADIOTHON AND A PARTNERSHIP WITH THE BOEING COMPANY, TOTALED $411,744 DURING THE FISCAL YEAR 2011. THE PROCEEDS OF THE RADIOTHON ARE USED TO PURCHASE GIFTS FOR FOSTER CHILDREN. THE CONTRACT WITH DSHS STIPULATES THAT ANY FUNDS IN EXCESS OF HOLIDAY MAGIC GIFTS NEEDS WILL BE TRANSFERRED TO TREEHOUSE, AND THAT THOSE FUNDS ARE TO BE UTILIZED TO BENEFIT CHILDREN CURRENTLY SERVED BY DSHS. AT SEPTEMBER 30, 2011, TREEHOUSE HAS $110,000 RESTRICTED TO FUND HOLIDAY MAGIC IN FISCAL YEAR 2012, WHICH IS RECORDED AS TEMPORARILY RESTRICTED NET ASSETS. 667190 430277 95967 LITTLE WISHES/SUMMER CAMP: TREEHOUSE'S LITTLE WISHES PROGRAM PROVIDES FUNDS FOR THE ACTIVITIES THAT EVERY CHILD DESERVES TO EXPLORE AND ENJOY INCLUDING: COMMUNITY-BASED ATHLETICS, ART AND MUSIC LESSONS, SCHOOL FIELD TRIPS AND TICKETS TO CULTURAL EVENTS. TREEHOUSE'S CAMP PROGRAM SENDS FOSTER KIDS TO THE DAY OR OVERNIGHT CAMP OF THEIR CHOICE. SUMMER CAMP INTRODUCES POSITIVE ROLE MODELS WHILE PROVIDING A MUCH-NEEDED OPPORTUNITY TO GET AWAY FROM IT ALL, MAKE NEW FRIENDS, AND JUST BE A NORMAL KID FOR ONE UNFORGETTABLE WEEK. THE PROGRAM SERVED 1,326 CHILDREN DURING THE YEAR. 1036540 693428 684406 5398703 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 51 0 105 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 X 26 26 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 WA X X JANIS AVERY 2067677000 2100 24TH AVENUE S SUITE 220 SEATTLE WA 98144 X LISA HOYT 1.00 X 0 0 0 TESS THOMAS 1.00 X 0 0 0 WENDY TRUITT 1.00 X 0 0 0 JAMES WILLIAMS 1.00 X 0 0 0 KELLY BURKE 1.00 X 0 0 0 EDEN WAGGONER 1.00 X 0 0 0 JULI FARRIS 1.00 X 0 0 0 HEATHER GIACOLETTO 1.00 X 0 0 0 JOHN MCGLYNN 1.00 X X 0 0 0 PAUL ABODEELY 1.00 X X 0 0 0 NICHOLE BOCKNER 1.00 X 0 0 0 JOHN ENSLEIN 1.00 X X 0 0 0 TANA GALL 1.00 X 0 0 0 SUZANNE GREER 1.00 X 0 0 0 ANNE MARIE KESSLER 1.00 X 0 0 0 LINDA WHATLEY 1.00 X 0 0 0 AMY MULLINS 1.00 X 0 0 0 LINDA HUNTER 1.00 X X 0 0 0 ALEXANDRA BROOKSHIRE 1.00 X X 0 0 0 KATHY ELIAS 1.00 X X 0 0 0 JANE FREDRICKSEN 1.00 X X 0 0 0 CINDY PAUR SINGLETON 1.00 X X 0 0 0 KELLANNE HENRY 1.00 X X 0 0 0 TIM DAVIS 1.00 X 0 0 0 STEVE PETERSEN 1.00 X 0 0 0 KEN WITHEE 1.00 X 0 0 0 JANIS AVERY 40.00 X 108843 0 6220 DAWN RAINS 40.00 X 0 0 0 108843 0 6220 2 0 0 0 0 167768 4335507 1474074 4503275 FAMILY SERVICE PROJECT 900099 943898 943898 943898 57129 57129 4738270 4738270 0 0 876989 167768 134265 742724 742724 6247026 943898 0 799853 642202 642202 121989 121989 2652788 2066795 46184 539809 354293 288055 2895 63343 278538 225666 3861 49011 16000 16000 3099 3099 100368 43599 18691 38078 22287 22287 247355 137613 17979 91763 52275 15579 8110 28586 396766 321871 27845 47050 74790 67986 3581 3223 27082 15073 7824 4185 54118 31400 13389 9329 19540 19540 IN KIND 1340880 1320723 19497 660 CONTRACTUAL SVC 130624 71325 34267 25032 MISCELLANEOUS 68353 14122 3920 50311 STAFF TRAINING 35547 11526 20842 3179 DUES 7698 80 5713 1905 6646592 5398703 270138 977751 2831785 2578295 203948 266800 168787 220815 190108 278428 68639 35832 995308 824190 50330 171118 2910811 2671699 119168 150381 6543576 6373368 205580 245876 205580 245876 X 3131634 3053193 295551 402600 2910811 2671699 6337996 6127492 6543576 6373368 X -399566 189062 X X 0 1 1 X 0 X 3955205 4233797 4325739 4144929 4335507 20995177 3955205 4233797 4325739 4144929 4335507 20995177 2032138 18963039 150137 143254 89461 76165 57129 516146 21511323 5175362 0.88150 0.89490 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3099 37 0 0 3099 3099 6643493 6646592 482330 120583 0 0 446378 458324 466065 482330 1853097 2779646 2360 2672 2289 3099 10420 111595 114581 116516 120583 463275 694913 ORGANIZATIONS DIRECT AND INDIRECT POLITICAL CAMPAIGN ACTIVITIES: PART I-A, LINE 1: THE EXECUTIVE DIRECTOR MEETS WITH VARIOUS COMMITTEES AND INDIVIDUAL LAW MAKERS TO SPEAK ON BEHALF OF FOSTER KIDS IN WASHINGTON. THIS YEAR, SHE SPOKE TO THE MEMBERS OF THE LEGISLATURE TO PERSUADE THEM TO CONTINUE TO PROVIDE FUNDING FOR THE EDUCATIONAL ADVOCACY PROGRAM THAT THEY HAVE FULLY SUPPORTED FOR SEVERAL YEARS. THIS PROGRAM PROVIDES EDUCATIONAL ADVOCACY SERVICES TO YOUTH EXPERIENCING DIFFICULTIES IN SCHOOL. 66453 66453 0 496877 341295 155582 431978 416442 15536 171118 6247026 6646592 -399566 -129016 318078 189062 -210504 6642240 452343 452343 6189897 57129 57129 6247026 6780857 134265 134265 6646592 0 6646592 PART XI, LINE 8: $318,078 REPRESENTS IN-KIND SERVICE CONTRIBUTIONS; IT IS A REVENUE ITEM FOR BOOK PURPOSES BUT NOT FOR TAX PURPOSES. PART XII, LINE 2D: $318,078 REPRESENTS IN-KIND SERVICE CONTRIBUTIONS; IT IS A REVENUE ITEM FOR BOOK PURPOSES BUT NOT FOR TAX PURPOSES. $134,265 REPRESENTS SPECIAL EVENTS REVENUE. PART XII, LINE 4B: $57,129 REPRESENTS INTEREST AND DIVIDEND INCOME. PART XIII, LINE 2D: $134,265 REPRESENTS SPECIAL EVENTS EXPENSE. CHAMPIONS FOR KIDS 861384 861384 61500 50000 11417 NORCLIFFE TEA PARTIES 171608 158378 13230 80 4000 1000 3698 1 11765 9390 2375 600 676 500 794 1044757 1029152 15605 680 676 65500 51500 15909 134265 -118660 1 LITTLE WISHES PROGRAM (ASSISTANCE) 1326 321111 PINK BLANKET FUND (ASSISTANCE) 1 5940 JUNE LEONARD GRANT 399 52000 HOLIDAY MAGIC 5395 263151 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: AT TREEHOUSE, DEVELOPMENT AND FINANCE WORK CLOSELY TO MONITOR THE USE OF GRANT FUNDS TO ENSURE THAT TREEHOUSE HONORS DONOR INTENTION AND GRANT AGREEMENTS. WHEN GRANT FUNDS ARE RECEIVED, THEY ARE TRACKED ACCORDING TO THEIR RESTRICTED USE IN DEVELOPMENT'S RAISERS EDGE DATABASE WHICH CONNECTS TO FINANCE'S FINANCIAL MANAGEMENT SOFTWARE. MONTHLY, REPORTS ARE GENERATED TO MATCH EXPENDITURES TO RESTRICTED GRANT FUNDS. AT THE CLOSE OF EACH GRANT PERIOD, A FULL PROGRAMMATIC AND FINANCIAL REPORT IS PROVIDED TO THE FUNDER REGARDING THE USE OF THE FUNDS. X 1155996 FMV X GIFT CARDS 279 13900 FMV X PROF. SERVICES 11 196900 FMV X DISC. ON PURCHASE 986 107278 FMV 0 0 1 0 FORM 990, PART VI, SECTION B, LINE 11 THE 990 DOCUMENTATION IS PREPARED BY THE SENIOR ACCOUNTANT WITH OVERSIGHT FROM THE AGENCY'S SENIOR MANAGEMENT. ONCE COMPLETED IT IS SENT OUT 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 990 FORM IS RECEIVED BY SENIOR MANAGEMENT FOR FINAL REVIEW AND IS THEN EMAILED TO THE COMPLETE BOARD OF DIRECTORS TWO WEEKS 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. ANNUALLY DURING THE 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 EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR 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, THE AUDITED FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST VIA ELECTRONIC OR REGULAR MAIL AND INTERESTED INDIVIDUALS MAY VIEW THEM IN PERSON AT OUR MAIN OFFICE. WE CURRENTLY ALSO POST ON OUR WEBSITE THE FORM 990 AND AUDITED FINANCIAL STATEMENTS FOR THE PAST THREE YEARS. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -129,016. IN-KIND SERVICE CONTRIBUTIONS - REVENUE FOR BOOK NOT TAX 318,078. TOTAL TO FORM 990, PART XI, LINE 5: 189,062. AUDITED FINANCIAL STATEMENTS FORM 990, PART XI, LINE 2C THE FINANCE COMMITTEE IS RESPONSIBLE FOR ALL THE DUTIES INVOLVED WITH THE ANNUAL AUDIT PROCESS, INCLUDING RECEIVING THE AUDIT FEEDBACK AND FINAL REPORT. THEY ALSO ARE DIRECTLY INVOLVED WITH THE DUE DILIGENCE PROCESS IN EVALUATING AND CHOOSING AN INDEPENDENT AUDITOR. SCHEDULE B, PART I, ITEMS 1-4 TREEHOUSE MEETS THE EXCEPTION DESCRIBED IN REGULATIONS UNDER SECTION 170(B)(1)(IV) AND MEETS THE 33 1/3% SUPPORT TEST. THEREFORE, ONLY CONTRIBUTORS WHOSE GIFTS TOTALED MORE THAN $86,975 ($4,348,737 * 2%) ARE DISCLOSED.