2023-11-10T12:10:23-00:00 2022-12-31 822851604 SECHLER MORGAN CPAS PLLC 2418 W BARROW DRIVE CHANDLER AZ 85224 990 2022-01-01 261657951 LOCAL FIRST ARIZONA FOUNDATION LOCA 6029560909 407 E ROOSEVELT STREET PHOENIX AZ 85004 KIMBER LANNING CEO 6029560909 2023-11-10 true KIMBER LANNING 999009999 true KRISTINA MORGAN P01370742 6022302700 2023-11-10 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z KIMBER LANNING 407 E ROOSEVELT ST PHOENIX AZ 85004 6917459 false X http://localfirstazfoundation.org/ X 2007 AZ LOCAL FIRST ARIZONA FOUNDATION LFAF PROVIDES COMMUNITY AND ECONOMIC DEVELOPMENT PROGRAMS AND SUPPORT TO THE PEOPLE, BUSINESSES, AND NEIGHBORHOODS OF COMMUNITIES THROUGHOUT ARIZONA. 11 11 57 125 0 3723802 5156320 2202235 1649364 296 18369 61754 65210 5988087 6889263 1600360 1726171 0 2183637 3103344 2640 176653 870767 1550035 4654764 6382190 1333323 507073 3232104 4151480 596175 1008478 2635929 3143002 X A STATEWIDE ORGANIZATION FOCUSED ON BUILDING A MORE DIVERSE, INCLUSIVE AND SELF-RELIANT ECONOMY FOR COMMUNITIES OF ALL SIZES BY DEVELOPING INNOVATIVE PROGRAMS THAT ARE IMPROVING ARIZONAS ECONOMIC FUTURE BY DRIVING RESOURCES INTO UNDER-SERVED COMMUNITIES IN RURAL AND URBAN SETTINGS. false false 1793454 93454 287000 LOCAL FIRST ARIZONA FOUNDATION IS ON A MISSION TO BUILD EQUITABLE SYSTEMS FOR ARIZONAS LOCAL BUSINESSES AND COMMUNITIES THAT CREATE A VIBRANT, INCLUSIVE, AND SUSTAINABLE ARIZONA ECONOMY. OUR SMALL BUSINESS PROGRAMS ARE DESIGNED TO INCUBATE, ACCELERATE, AND CELEBRATE ENTREPRENEURSHIP, WITH A FOCUS ON DEVELOPING ENTREPRENEURSHIP IN LOW-INCOME OR UNDER-RESOURCED COMMUNITIES. WE SUPPORT ASPIRING ENTREPRENEURS AND ESTABLISHED, INDEPENDENTLY OWNED, LOCAL BUSINESSES ALIKE. FOR BUSINESSES IN SEARCH OF OPPORTUNITIES TO STRENGTHEN AND GROW THEIR OPERATIONS, WE PROVIDED ONE-ON-ONE CONSULTING TO 2,900 SMALL AND UNDER-RESOURCED BUSINESSES IN 2022. OUR FUERZA LOCAL BUSINESS ACCELERATOR AND EXECUTIVE LEADERSHIP PROGRAMS GRADUATED 105 SPANISH-PREFERRED OWNERS FROM THE GREATER PHOENIX AREA, SEDONA, AND COTTONWOOD, ARIZONA AND WE GRADUATED 25 BLACK BUSINESS OWNERS WITH EDUCATIONAL TOOLS AND MENTORSHIP PROVIDED THROUGH OUR WE RISE PROGRAM. 850000 62652 IN 2022, MORE THAN 70 FOOD BUSINESS STARTUPS WERE INCUBATED IN OUR COMMUNITY KITCHENS ACROSS MESA AND SOUTH PHOENIX AND 85 ADDITIONAL FOOD BUSINESSES BEGAN OPERATIONS FROM PARTICIPATING IN OUR RESTAURANT START-UP BOOT CAMP. DUE TO THE DEMAND FOR THESE SERVICES, TWO MORE KITCHEN INCUBATORS ARE PLANNED TO OPEN IN 2023. IN ADDITION, LOCAL FIRST PROVIDED WEEKLY CHILDRENS COOKING CLASSES TO MORE THAN 50 LOW-INCOME STUDENTS OF COLOR WHO LEARNED ABOUT NUTRITION AS WELL AS COOKING SKILLS. EACH PARTICIPANT HAS THE OPPORTUNITY TO TAKE HOME 5 MEALS FOR THE WEEK MANY OF THESE SAME STUDENTS JOIN US ON THE WEEKENDS IN OUR COMMUNITY GARDEN TO LEARN GARDENING AND HARVESTING SKILLS, ALL OF WHICH REDUCES FOOD INSECURITY IN OUR COMMUNITY. 1200000 1000000 IN 2022, THE LOCAL FIRST ARIZONA ARIZONA ECONOMIC RECOVERY CENTER ENABLED 569 ARIZONA-BASED NONPROFITS, RURAL MUNICIPALITIES, AND TRIBAL NATIONS TO ACCESS 26 MILLION IN GRANTS FOR CRITICAL LOCAL AND REGIONAL PROJECTS SUCH AS ESSENTIAL INFRASTRUCTURE BROADBAND SOLAR PROJECTS, HEALTHCARE REMOTE CLINICS, FOOD ACCESS, TREATMENT FACILITIES, EDUCATION, ARTS AND CULTURE, AND EMERGENCY PREPAREDNESS. THESE GRANTS WILL TRANSFORM ARIZONA COMMUNITIES THAT ARE MOST IN NEED. 2028307 1632717 362364 5871761 true true false false false false false false false true true false false false true false true false false false false false false false false false false true false false false false false false false true true true false false false false false false false false false false true 99 0 true 57 true false false false false false false false false false false false false X 11 11 false false false false false false false true true false false true true true true true true true false false X THE ORGANIZATION 6029560909 407 E ROOSEVELT STREET PHOENIX AZ 85004 KIMBER LANNING EXECUTIVE DIRECTOR 064.00 X 139109 0 6500 AMY BIRD CHAIR 003.00 X X 0 0 0 KERWIN BROWN VICE CHAIR 002.00 X X 0 0 0 MARIO ANILES TREASURER 003.00 X X 0 0 0 ELIZABETH GOODMAN SECRETARY 002.00 X X 0 0 0 CYMONE BOLDING DIRECTOR 001.00 X 0 0 0 JON FORD DIRECTOR 001.00 X 0 0 0 EVELYN CASUGA DIRECTOR 001.00 X 0 0 0 KELLY DALY DIRECTOR 001.00 X 0 0 0 CHERIE RANKIN DIRECTOR 001.00 X 0 0 0 RAPHAEL TAPIA DIRECTOR 001.00 X 0 0 0 JONAE HARRISON DIRECT FROM 09/2022 001.00 X 0 0 0 KEVIN YOUNGBLOOD DIRECTOR THRU 11/2022 001.00 X 0 0 0 WILL MANDEVILLE DIRECTOR THRU 07/2022 001.00 X 0 0 0 ROBIN ROMANO DIRECTOR THRU 07/2022 001.00 X 0 0 0 139109 6500 1 false false false 3622179 1534141 20620 5156320 FEE FOR SERVICE 900099 1240874 1240874 PROGRAM SPONSORSHIPS 900099 221128 221128 PROGRAM EVENT INCOME 900099 187362 187362 1649364 4657 4657 85304 22652 62652 62652 62652 13712 13712 13712 13712 8102 5544 2558 2558 6889263 1712016 20927 X 93454 93454 1632717 1632717 0 0 145609 126825 10630 8154 0 2505870 2175245 186956 143669 11607 10773 179 655 244973 220136 17869 6968 195285 169937 14334 11014 0 3762 3510 252 30718 20212 10506 0 2640 2640 0 994521 984143 8128 2250 49551 46204 2347 1000 130581 98583 31923 75 0 0 47350 16188 31162 49243 45838 3405 0 183994 181416 2578 936 936 0 20586 12412 8174 16983 12358 4397 228 BAD DEBT 20703 20703 OTHER MISCELLANEOUS EXPENSES 1107 1107 0 6382190 5871761 333776 176653 2487877 3019769 639206 761181 80533 6348 19785 191670 17236 68477 174434 30196 28124 67654 3232104 4151480 141448 326881 37000 305542 409608 149185 234989 596175 1008478 X 2086467 2889726 549462 253276 2635929 3143002 3232104 4151480 507073 X false true X true true true X 902757 998489 13999708 3723802 5156320 24781076 902757 998489 13999708 3723802 5156320 24781076 24781076 1026 20684 33079 79703 89961 224453 2558 2558 25008087 4800702 0.99090 0.98280 X Part II Section B Line 8 GROSS RENT WAS INADVERTENTLY NOT REFLECTED ON LINE 8 FOR 2021 AND COL d HAS BEEN BEEN UPDATED TO REFLECT THIS CORRECTION. Part II Section C Line 15 THE CORRECTION FOR REPORTING 2021 GROSS RECEIPTS FROM PROGRAM RENT ON LINE 8 COLdRESULTED IN A MINOR ADJUSTMENT TO THE PUBLIC SUPPORT PERCENTAGE CARRIED FORWARD FROM THE 2021 RETURN FROM 98.67 TO 98.28. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 549462 3691888 1726171 2261903 253276 505405 2776996 1600360 1132579 549462 1990596 1485191 505405 1.00000 false false 188456 16272 172184 3214 964 2250 174434 Financial derivatives and other financial products Closely-held equity interests Federal income taxes AGENCY FUNDS 167335 LEASE LIABILITY 67654 234989 6753816 48547 48547 6705269 183994 183994 6889263 6246741 48545 48545 6198196 183994 183994 6382190 V 4 THE ORGANIZATION HAS BOTH TIME RESTRICTED AND DONOR RESTRICTED FUNDS AT THE END OF THE CALENDAR YEAR. THE TIME RESTRICTED FUNDS ARE 45,000 AND WILL BE SATISFIED IN 2023. THE DONOR RESTRICTED FUNDS REMAINING AT THE END OF THE CALENDAR YEAR TOTAL 208,776 AND ARE FOR THE FOLLOWING PROGRAMS 100,000 FOR RURAL. 62,500 FOR SUSTAINABILITY, AND 45,776 FOR WERISE. XI 2d AS REBATES ARE IN ESSENCE A REDUCTION OF THE EXPENSES TO WHICH THEY RELATE, FOR TAX PURPOSES REBATES HAVE BEEN RECLASSIFIED FROM INCOME TO BE REFLECTED AS A REDUCTION OF EXPENSE ON PART IX. THE AMOUNT OF THIS RECLASSIFICATION IS 25,893. RENTAL EXPENSES RELATED TO THE COMMERCIAL KITCHEN HAVE BEEN RECLASSIFIED FROM EXPENSE TO OFFSET RENTAL INCOME ON PART VIII IN THE AMOUNT OF 22,652. IN ADDITION, THERE IS A ROUNDING ADJUSTMENT OF 2. XI 4b BASED ON THE PURPOSE OF THE ORGANIZATIONS EVENTS, THE TAX RETURN IS REFLECTING ALL EVENT ACTIVITY, EXCEPT FOR A SILENT AUCTION, AS PROGRAM RELATED EVENTS VS FUNDRASING/SPECIAL EVENTS WHICH IS HOW THEY WERE REFLECTED IN THE AUDIT. AS SUCH, THE EVENT EXPENSES OF 201,159, LESS THOSE EXPENSES ASSOCIATED WITH THE SILENT AUCTION OF 17,165, WERE RECLASSIFIED FOR TAX PURPOSES TO PART IX AS EXPENSE VS BEING NETTED WITH INCOME ON PART VIII. THE NET AMOUNT OF THIS RECLASSIFICATION IS 183,994. XII 2d AS REBATES ARE IN ESSENCE A REDUCTION OF THE EXPENSES TO WHICH THEY RELATE, FOR TAX PURPOSES REBATES HAVE BEEN RECLASSIFIED FROM INCOME TO BE REFLECTED AS A REDUCTION OF EXPENSE ON PART IX. THE AMOUNT OF THIS RECLASSIFICATION IS 25,893. RENTAL EXPENSES RELATED TO THE COMMERCIAL KITCHEN HAVE BEEN RECLASSIFIED FROM EXPENSE TO OFFSET RENTAL INCOME ON PART VIII IN THE AMOUNT OF 22,652. XII 4b BASED ON THE PURPOSE OF THE ORGANIZATIONS EVENTS, THE TAX RETURN IS REFLECTING ALL EVENT ACTIVITY, EXCEPT FOR A SILENT AUCTION, AS PROGRAM RELATED EVENTS VS FUNDRASING/SPECIAL EVENTS WHICH IS HOW THEY WERE REFLECTED IN THE AUDIT. AS SUCH, THE EVENT EXPENSES OF 201,159, LESS THOSE EXPENSES ASSOCIATED WITH THE SILENT AUCTION OF 17,165, WERE RECLASSIFIED FOR TAX PURPOSES TO PART IX AS EXPENSE VS BEING NETTED WITH INCOME ON PART VIII. THE NET AMOUNT OF THIS RECLASSIFICATION IS 183,994. true VITALYST HEALTH FOUNDATION 2929 N CENTRAL AVE STE 1550 PHOENIX AZ 85012 860097240 501c3 10000 CO-OP LEGAL DOCUMENT CREATION ORCHARD COMMUNITY LEARNING CENTER 911 W BASELINE RD PHOENIX AZ 85041 275107074 501c3 8954 LEARNING SERVICES Orgs Under Reporting Threshold 74500 2 1 MEALS 142098 1632717 FMV MEALS FOR INDIVIDUALS Part I Line 2 GRANTS ARE MADE BASED ON THE GUIDELINES PROVIDED BY THE FUNDING AGENCY, THE APPLICATION COMPLETED BY POTENTIAL AWARDEES, AND AVAILABLE FUNDS. MODIFIED ARTS OWNED BY OFFICER 13915 SPACE RENTAL UTILITIES false Part IV Line 1 THE ORGANIZATION RENTS SPACE FROM A BUSINESS THAT IS FULLY OWNED BY THE EXECUTIVE DIRECTOR. THE BOARD DOES A COMPREHENSIVE COMPARISON ANALYSIS EACH TIME THE LEASE IS RENEWED. THE COST OF THE LEASED SPACED IS FAR BELOW MARKET RATES. Form 990, Part III, Line 4d Program Service Expenses 350,000, Grants and allocations 0, Revenue 250,018 TO INCREASE ENVIRONMENTAL ACTION LOCALLY, THE GREEN BUSINESS BOOTCAMP EQUIPPED 45 SMALL BUSINESSES WITH A PLAN AND FUNDING IN PLACE TO IMPLEMENT PROJECTS THAT WILL CONSERVE THEIR ENERGY, WATER, OR WASTE AND REDUCE OPERATIONAL COSTS. THE PROGRAM HAS SERVED THE GREATER PHOENIX AND TUCSON METRO AREAS AND HAS RECENTLY BEGUN BEING OFFERED IN THE VERDE VALLEY. Form 990, Part III, Line 4d Program Service Expenses 1,678,307, Grants and allocations 1,632,717, Revenue 112,346 LOCAL FIRST ARIZONA ORGANIZED THE FEED PHOENIX INITIATIVE IN PARTNERSHIP WITH THE CITY OF PHOENIX IN 2020. IN THE TWO CRITICAL YEARS OF 2020-2022, WE BROUGHT TOGETHER 80 RESTAURANTS AND FARMS TO PREPARE NEARLY 400,000 MEALS AND 15,000 BAGS OF PRODUCE FOR PHOENIX FAMILIES. THE FEDERALLY FUNDED INITIATIVE CONTINUES TO BE NATIONALLY CELEBRATED AS A MODEL FOR PUBLIC AND PRIVATE PARTNERSHIPS AFTER SUCCESSFULLY DELIVERING GOVERNMENT AID TO NOURISH OUR MOST VULNERABLE RESIDENTS WHILE AIDING THE LOCAL FOOD BUSINESS COMMUNITY DEVASTATED BY COVID-19. Form 990, Part VI, Section B, Line 11b THE TREASURER OF THE ORGANIZATION DISTRIBUTES A PDF COPY OF THE 990 TO ALL BOARD MEMBERS FOR REVIEW AND COMMENT PRIOR TO THE RETURN BEING FILED. Form 990, Part VI, Section B, Line 12c AT EACH BOARD AND COMMITTEE MEETING, IF THERE IS A DISCUSSION OF SELECTING OR ENGAGING A VENDOR OR SERVICE PROVIDER, ALL IN ATTENDANCE ARE ASKED TO RECUSE THEMSELVES FROM THIS DISCUSSION IF THERE COULD BE A PERCEIVED CONFLICT. ANNUALLY, THE ORGANIZATION REVIEWS AND DISCUSSES THE CONFLICT OF INTEREST POLICY AND REQUESTS THAT EACH BOARD MEMBER LIST AND ACKNOWLEDGE ANY KNOWN CONFLICTS. Form 990, Part VI, Section B, Line 15 THE BOARD MAY HIRE AND COMPENSATE INDIVIDUALS FOR NECESSARY SERVICES RENDERED TO THE ORGANIZATION SO LONG AS SUCH COMPENSATION IS REASONABLE. THE BOARD SHALL DETERMINE REASONABLE COMPENSATION AMOUNTS BASED UPON COMPENSATION PAID BY SIMILARLY SITUATED NONPROFITS FOR LIKE SERVICES. THE BOARD MAY RELY UPON SALARY STUDIES, AS WELL AS DATA REGARDING COMPENSATION PAID BY PEER ORGANIZATIONS OF SIMILAR SIZE TO DETERMINE REASONABLE COMPENSATION. THE TERMS OF SUCH COMPENSATION AND INFORMATION RELIED UPON SHALL BE RECORDED IN WRITING. AN INDIVIDUAL WHO IS A MEMBER OF THE BOARD WHO RECEIVES COMPENSATION, DIRECTLY OR INDIRECTLY FROM THE ORGANIZATION FOR SERVICES, IS PRECLUDED FROM PARTICIPATING IN DISCUSSIONS OR VOTES PERTAINING TO THEIR OWN COMPENSATION. CURRENTLY, ALL DIRECTORS ARE VOLUNTEERS. Form 990, Part VI, Section C, Line 19 THE ORGANIZATION WILL PROVIDE, IN A TIMELY MANNER, FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS, INCLUDING ITS CONFLICT OF INTEREST POLICY, WHEN REQUESTED IN WRITING OR IN PERSON. Form 990, Part IX, Line 11g OTHER FEES FOR SERVICE INCLUDE - 549,872, GRANTWRITERS FOR AZ ECONOMIC RECOVERY PROGRAM THESE ARE GRANT WRITERS WHO ARE WRITING GRANTS FOR BUSINESSES THE ORGANIZATION SUPPORTS AND NOT FOR THE ORGANIZATION ITSELF 282,711, PROGRAM INSTRUCTORS 153,035, PAYROLL PROCESSING FEES OF 7,214, AND 1,689 FOR HR SERVICES.