2023-11-14T19:54:07-05:00 2022-12-31 208710580 FECHTER & COMPANY CPA'S 3445 AMERICAN RIVER DR STE A SACRAMENTO CA 95864 990 2022-01-01 942792265 KOINONIA FOSTER HOMES INC KOIN 9166525802 PO BOX 1403 LOOMIS CA 95650 DEENA SPANN ACCOUNTING DIRECTOR 9166525802 2023-10-20 true DEENA SPANN 999009999 false BRETT V HUSTON P00846006 9163335360 2023-11-14 2022 2023-04-26 12:10:37Z TIFFANY SICKLER PO BOX 1403 LOOMIS CA 95650 28296523 false X WWW.KFH.ORG X 1982 CA WE EXIST TO BRING HOPE AND HEALING TO CHILDREN, YOUTH AND FAMILIES THROUGH MEANINGFUL RELATIONSHIPS AND QUALITY PROGRAMS AND SERVICES. 7 7 357 30 0 24480665 22863078 4809420 5426097 3649 8776 1240 -1428 29294974 28296523 7608673 7600115 0 16734219 16866140 0 0 3945638 4097856 28288530 28564111 1006444 -267588 12195811 13273200 2920865 4301406 9274946 8971794 WE EXIST TO BRING HOPE AND HEALING TO CHILDREN, YOUTH AND FAMILIES THROUGH MEANINGFUL RELATIONSHIPS AND QUALITY PROGRAMS AND SERVICES. false false 15901655 7533615 4145797 FOSTER CARE: PLACEMENT AND SUPERVISION OF COURT WARD CHILDREN IN FOSTER HOMES AND TRAINING OF FOSTER PARENTS. 2286455 STRTP: OPERATED SHORT TERM RESIDENTIAL TREATMENT PROGRAM FOR COURT WARD CHILDREN. 7502714 66500 1280300 TRAINING AND OTHER PROGRAMS INCLUDING CRISIS RESOLUTION, BEHAVIORIAL HEATH PROGRAM AND ADOPTIONS. 25690824 true true false false false false false false false false true false false true true false true false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false true 55 0 true 357 true false false false false false false false false X 7 7 false false false false false false false true true false false false true true true true true true true false CA X ACCOUNTANT 9166525802 PO BOX 1403 LOOMIS CA 95650 X TIFFANY SICKLER EXECUTIVE DI 40.00 X 139790 0 21098 DEENA SPANN ACCOUNTING D 40.00 X 117929 0 44596 SANDRA ARGUELLO REGIONAL PRO 40.00 X 144024 0 18721 JARED RADDIGAN IT DIRECTOR 40.00 X 134668 0 45147 DAVID SMITH HR DIRECTOR 40.00 X 132684 0 44208 CARY NOSLER PRESIDENT 3.00 X X 0 0 0 PHIL BLUEMEL VICE PRESIDE 2.00 X X 0 0 0 RICK PIERCE SECRETARY 2.00 X X 0 0 0 DR PAUL BINON DDS BOARD MEMBER 1.00 X 0 0 0 DAN BRUMFIELD BOARD MEMBER 1.00 X 0 0 0 GREG IM BOARD MEMBER 1.00 X 0 0 0 KRYSTAL EDWARDS BOARD MEMBER 1.00 X 0 0 0 669095 173770 5 false true false FATEMEH GHAHERI DR 948 TUSCAN LANE SACRAMENTO CA 95864 OVERSIGHT 112272 1 22468878 394200 22863078 FEE FOR SERVICE 624110 4145797 4145797 ADOPTION SERVICES 624110 1280300 1280300 5426097 8776 8776 OTHER 812900 -1428 -1428 -1428 28296523 5424669 8776 7600115 7600115 11794330 10336588 1457742 203128 172025 31103 3922218 3321650 600568 946464 801542 144922 568514 370856 197658 169317 163511 5806 506815 389774 117041 1498408 1366986 131422 28993 28993 159620 135023 24597 147887 147887 CHILD RELATED EXPENSES 461658 461658 TRANSPORTATION 315816 295392 20424 LICENSES AND FEES 128928 80606 48322 EDUCATION AND TRAINING 86533 43158 43375 25367 4053 21314 28564111 25690824 2873287 0 2627199 2040169 2011523 3300037 4126173 2990758 200428 161608 6340745 3195511 3230488 3145234 1635394 12195811 13273200 2123892 2053341 530221 517087 266752 1730978 2920865 4301406 X 9274946 8971794 9274946 8971794 12195811 13273200 X -267588 -35564 X false true X true true true X 28515273 28476332 28020586 24480665 22863078 132355934 28515273 28476332 28020586 24480665 22863078 132355934 132355934 3649 8776 12425 132368359 10660589 0.99990 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1116624 1116624 2615113 1036551 1578562 1007489 809409 198080 974306 817281 157025 627213 532270 94943 3145234 RIGHT OF USE OPERATING LEASE 1575070 OTHER ASSETS 60324 1635394 OPERATING LEASE PAYABLE 1608844 OVERPAYMENTS 122134 1730978 28287747 -8776 -8776 28296523 28296523 28535117 -28994 -28994 28564111 28564111 SCHEDULE D, PAGE 4, PART XI, LINE 2D INTEREST INCOME -8,776 SCHEDULE D, PAGE 4, PART XII, LINE 2D INTEREST EXPENSE -28,994 true DIRECT FAMILY PAYMENTS 514 7600115 SCHEDULE I, PAGE 1, PART I, LINE 2 FAMILIES THAT RECEIVE FOSTER PAYMENTS ARE REQUIRED TO SUBMIT MONTHLY REPORTS AND ARE SUBJECT TO PERIODIC DROP-INS. X X X false false false false false false false false false TIFFANY SICKLER EXECUTIVE DIRECTOR 139790 21098 160888 DEENA SPANN ACCOUNTING DIRECTOR 117929 44596 162525 SANDRA ARGUELLO REGIONAL PROGRAM DIR 144024 18721 162745 JARED RADDIGAN IT DIRECTOR 134668 45147 179815 DAVID SMITH HR DIRECTOR 132684 44208 176892 FORM 990, PAGE 6, PART VI, LINE 11B THE ACCOUNTING DIRECTOR THOROUGHLY REVIEWS THE FORMS 990, 199 AND RRF-1 WITH THE EXECUTIVE DIRECTOR FOR ACCURACY PRIOR TO SUBMITTING THE DRAFT FORMS TO THE BOARD OF DIRECTORS. THE BOARD REVIEWS AND DISCUSSES THE DRAFT FORMS PRIOR TO SUBMISSION ANNUALLY. AFTER THE BOARD REVIEW PERIOD, THE FORMS ARE FORMALLY SUBMITTED. FORM 990, PAGE 6, PART VI, LINE 12C COMPANY POLICY REQUIRES EMPLOYEES TO AVOID CONFLICTS OF INTEREST. COMPANY POLICY ALSO REQUIRES EMPLOYEES TO REPORT REAL AND POTENTIAL CONFLICTS OF INTEREST TO THE EXECUTIVE DIRECTOR. POLICY SPECIFICALLY ENUMERATES VARIOUS TYPES OF CONFLICTS OF INTEREST THAT ARE TO BE AVOIDED. FURTHER, STATE REGULATION PROHIBITS ACTIVITIES BETWEEN STAFF AND FAMILIES/CLIENTS THAT WOULD CREATE A CONFLICT OF INTEREST. EMPLOYEES FACE DISCIPLINARY ACTION IF THEY FAIL TO REPORT REAL OR POTENTIAL CONFLICTS OF INTEREST. AT EACH SUPERVISOR'S MEETING (QUARTERLY) , STAFF IS ASKED ABOUT CONFLICTS AND POTENTIAL CONFLICTS OF INTEREST. THE AGENCY'S HUMAN RESOURCES DEPT. TRAINS SUPERVISORS ON WHAT ARE POTENTIAL RISKS AND ITEMS TO FURTHER INVESTIGATE. IF FURTHER ANALYSIS IS NEEDED HUMAN RESOURCES IS CONTACTED BY STAFF/SUPERVISORS ON PROCESSES FOR ACTION. THE BOARD OF DIRECTOR'S ASSESSES CONFLICTS OF INTEREST AT EACH MEETING AND DISCUSSES THE POTENTIAL AND ACTIONS TO BE AVOIDED AND/OR INVESTIGATED THOROUGHLY. FORM 990, PAGE 6, PART VI, LINE 15A CAREFUL AND COMPLETE ANALYSIS IS MADE USING TOOLS RELEVANT TO OUR INDUSTRY, SIZE, HISTORY AND SUPERVISORY POSITION. UPPER MANAGEMENT STAFF UTILIZES CERTAIN PUBLICATIONS AND ASSESSES RELEVANCE TO OUR CURRENT MARKET, ECONOMY AND OTHER FACTORS. BASED ON PERTINENT DATA ANALYSIS IS MADE AND PRESENTED TO THE BOARD OF DIRECTOR'S FOR THEIR APPROVAL ON ANY CHANGES MADE TO THE EXECUTIVE DIRECTOR'S SALARY. FORM 990, PAGE 6, PART VI, LINE 15B THIS SAME ANALYSIS IS MADE FOR ALL KEY STAFF. AS THE EXECUTIVE DIRECTOR SUPERVISES MOST KEY STAFF, HER RECOMMENDATION WOULD BE PRESENTED ALSO TO THE BOARD FOR THEIR FINAL APPROVAL. FORM 990, PAGE 6, PART VI, LINE 19 ANY REQUESTS ARE DIRECTED TO OUR EXECUTIVE DIRECTOR AND WILL BE MADE AVAILABLE ON REQUEST. FORM 990, PART XI, LINE 9 CUMMULATIVE EFFECT ADJUSTMENT -35,564 EFFECTIVE IN 2022 THE ORGANIZATION IMPLEMENTED ACCOUNTING STANDARDS CODIFICATION TOPIC 842. ALL CONTRACTUAL LEASES WERE CONSIDERED AND ANY SHORT TERM OBLIGATIONS WERE EXCLUDED FROM THE CAPITALIZED AMOUNTS. EACH OF THE RIGHT OF USE PROPERTY OPERATING LEASE ASSETS HAVE BEEN CAPITALIZED USING AN ESTIMATED RISK FREE DISOCUNT RATE. THE IMPLEMENTATION OF THIS ACCOUNTING PRONOUNCEMENT RESULTED IN A CUMMULATIVE EFFECT ADJUSTMENT OF 35,564.