2023-05-15T11:55:37-05:00 2022-12-31 261472386 SCHAFER TSCHOPP WHITCOMB ET AL 541 S ORLANDO AVENUE SUITE 312 MAITLAND FL 32751 990 2022-01-01 593043408 FAMILY FIRST INC FAMI 8132228300 5509 W GRAY STREET 100 TAMPA FL 33609 MARK MERRILL PRESIDENT 8132228300 2023-05-15 1 MARK MERRILL 999009999 0 THOMAS R TSCHOPP P00836892 4078752760 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MARK MERRILL 5509 W GRAY STREET 100 TAMPA FL 33609 10638199 0 X WWW.FAMILYFIRST.NET X 1991 FL TO PROVIDE PARENTING, MARRIAGE AND RELATIONAL TRUTH THAT HELPS PEOPLE LOVE THEIR FAMILY WELL. 18 16 47 1372 0 0 5026373 10300661 9239 25165 13893 33893 201333 231926 5250838 10591645 0 0 0 0 2753855 3789958 0 0 478038 1955752 3841526 4709607 7631484 541231 2960161 2972465 6837722 6506 911602 2965959 5926120 X THE MISSION OF FAMILY FIRST IS TO PROVIDE PARENTING, MARRIAGE AND RELATIONAL TRUTH THAT HELPS PEOPLE LOVE THEIR FAMILY WELL AND GIVES THEM GREATER HOPE FOR THE FUTURE. 0 0 5535510 25165 FATHERHOOD PROGRAM:ALL PRO DAD IS OUR INNOVATIVE FATHERHOOD PROGRAM HELPING MEN TO BE BETTER DADS. OUR SPOKESMEN, EVENTS, ALL PRO DAD CHAPTERS BASED PROGRAM, DAILY EMAILS AND ALLPRODAD.COM WEBSITE INSPIRE AND EQUIP FATHERS TO BE ACTIVELY INVOLVED IN THEIR CHILDREN'S LIVES. ALLPRODAD.COM HAS 1,143,279 UNIQUE PAGEVIEWS AND 648,863 UNIQUE USERS EACH MONTH. IN-KIND SERVICES VALUED AT $278,881 WAS RECEIVED BUT NOT REFLECTED IN CONTRIBUTION INCOME ON PART VIII, LINE 1H. 962301 MOTHERHOOD PROGRAM PURPOSE:IMOM IS OUR MOTHERHOOD PROGRAM DESIGNED TO HELP MOTHERS GROW WISE, HEALTHY, PURPOSE-MINDED, AND RELATIONALLY-FOCUSED CHILDREN. OUR IMOM RESOURCES, DAILY EMAILS AND IMOM.COM WEBSITE GIVES MOTHERS THE TOOLS THEY NEED TO CONNECT WITH THEIR CHILDREN. IMOM.COM HAS 971,807 UNIQUE PAGEVIEWS AND 552,128 UNIQUE USERS EACH MONTH. IN-KIND SERVICES VALUED AT $21,927 WAS RECEIVED BUT NOT REFLECTED IN CONTRIBUTION INCOME ON PART VIII, LINE 1H. 407923 FAMILY MINUTE PURPOSE:THE FAMILY MINUTE WITH MARK MERRILL IS OUR POPULAR DAILY RADIO FEATURE AIRING ON 332 RADIO STATIONS AND REACHING ABOUT 6,739,858 PEOPLE EACH WEEK WITH PRACTICAL EVERYDAY ADVICE ON MARRIAGE, PARENTING AND FAMILY RELATIONSHIPS. FAMILY MINUTE ALSO BROADCASTS ON AMERICAN FORCES NETWORK. EVERYDAY, THE FAMILY MINUTE IS SENT FREE TO E-MAIL RECIPIENTS IN A QUICK-TO-READ FORMAT. FAMILYMINUTE.COM HAS 181,490 UNIQUE PAGEVIEWS AND 39,136 UNIQUE USERS EACH MONTH. IN-KIND USE OF TV AND RADIO AIRTIME VALUED AT $2,104,222 WAS RECEIVED BUT NOT REFLECTED IN CONTRIBUTION INCOME ON PART VIII, LINE 1H. 73855 PUBLIC EDUCATION PURPOSE:FAMILY FIRST PROMOTES FAMILY-STRENGTHENING PRINCIPLES THROUGH MEDIA, EVENTS, WEBSITES AND FAMILY RESOURCES. THE FAMILY FIRST LICENSE PLATE PROGRAM AND THE VOLUNTARY CHECK OFF PROGRAM ENCOURAGE PEOPLE TO MAKE FAMILY A TOP PRIORITY.ESTORE:FAMILY FIRST SELLS PRODUCTS THROUGH AN ONLINE STORE THAT PROMOTE THE ORGANIZATION'S MISSION. THIS IS OUTSOURCED TO AN OUTSIDE VENDOR AND FAMILY FIRST DOES NOT ACTUALLY MANAGE THE ONLINE STORE OR FULFILLMENT. 73855 6979589 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 27 0 1 47 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 18 16 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 FL X X MARK MERRILL 8132228300 5509 W GRAY STREET STE 100 TAMPA FL 33609 S CARY GAYLORD CHAIRMAN 1.00 X X 0 0 0 CHAD CAHILL DIRECTOR 1.00 X 0 0 0 BRIDGETTE CAHILL DIRECTOR 1.00 X 0 0 0 PORTER SMITH DIRECTOR 1.00 X 0 0 0 SUSAN SMITH DIRECTOR 1.00 X 0 0 0 MICHAEL CARMICHAEL DIRECTOR 1.00 X 0 0 0 BECKI CARMICHAEL DIRECTOR 1.00 X 0 0 0 ANN GAYLORD DIRECTOR 1.00 X 0 0 0 CHRISTINA JOHNSON DIRECTOR 1.00 X 0 0 0 MARK JOHNSON DIRECTOR 1.00 X 0 0 0 BRYANT SKINNER JR DIRECTOR 1.00 X 0 0 0 JOAN SKINNER DIRECTOR 1.00 X 0 0 0 KENDALL SPENCER DIRECTOR 1.00 X 0 0 0 SYLVIA SPENCER DIRECTOR 1.00 X 0 0 0 MARK MERRILL PRESIDENT 55.00 X X 478232 0 41729 SUSAN MERRILL CHIEF MARKETING & PROGRAM 55.00 X X 134626 0 23073 DREW WEATHERFORD DIRECTOR 1.00 X 0 0 0 MORGAN WEATHERFORD DIRECTOR 1.00 X 0 0 0 LESLEY BATEMAN DIRECTOR OF PARTNER SERVICES 40.00 X 132422 0 2716 ANGELA BISHOP DIRECTOR OF OPERATIONS 40.00 X 121644 0 2430 BRIAN BURRIDGE SENIOR WEB DEVELOPER 40.00 X 112089 0 6059 979013 0 76007 5 0 1 0 FACEBOOK META 1601 WILLOW ROAD MENLO PARK CA 94025 ADVERTISING 1426758 ADP TOTAL SOURCE 4900 W LEMON STREET TAMPA FL 33509 PAYROLL SERVICES 290740 ORANGE 5870 CHARLOTTE LANE SUITE 300 CUMMING GA 30040 CURRICULUM CREATION 167000 WHITEBOARD 1433 WILLIAMS STREET SUITE 1A CHATTANOOGA TN 37408 CAMPAIGN MANAGEMENT 165000 DIAMOND VIEW 1616 E BEARSS AVENUE TAMPA FL 33613 PROGRAM CREATORS 131200 7 96182 3758627 6445852 12560 10300661 REGISTRATION FEES 900099 25165 25165 25165 33893 33893 206694 206694 22793 96182 22793 0 43608 23761 19847 19847 OTHER REVENUE 900099 5385 5385 5385 10591645 25165 0 265819 X 718658 627891 28171 62596 2638505 2305155 103294 230056 24179 21125 948 2106 195528 170833 7665 17030 213088 186175 8353 18560 10998 8827 1679 492 13950 11196 1876 878 81311 78800 337 2174 1299786 1254078 7535 38173 1625071 1614209 10862 115801 85284 2391 28126 150521 138660 3095 8766 106709 97322 3755 5632 122522 82792 616 39114 37401 30670 433 6298 29811 25340 1789 2682 23193 20011 1063 2119 RESOURCE MATERIALS 132792 132617 175 OTHER EXPENSES 37345 37345 EVENT FACILITIES 35825 35825 EQUIPMENT LEASE 7019 6399 455 165 11471 9035 402 2034 7631484 6979589 173857 478038 2523294 5508856 346 12927 351575 767908 16671 26625 37000 26000 276547 242329 43579 34218 0 461188 2972465 6837722 6506 450414 0 461188 6506 911602 X 2965959 5926120 2965959 5926120 2972465 6837722 2960161 0 X 0 1 X 1 1 1 X 4183883 4525638 4476609 5026373 10300661 28513164 4183883 4525638 4476609 5026373 10300661 28513164 1095715 27417449 175981 180683 176454 195693 240587 969398 10318 16269 15403 12929 5385 60304 29542866 567783 0.92810 0.93400 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2018 AMOUNT: $ 10,318. 2019 AMOUNT: $ 16,269. 2020 AMOUNT: $ 15,403. 2021 AMOUNT: $ 12,929. 2022 AMOUNT: $ 5,385. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 81311 0 0 81311 0 PART II-B, LINE 1: LOBBYING EXPENDITURES INCLUDE CONTACT WITH LEGISLATORS TO OBTAIN FUNDING FROM LEGISLATION FOR THE ORGANIZATION. 78851 78851 0 197696 163478 34218 34218 RIGHT OF USE ASSETS 461188 461188 LEASE LIABILITIES 461188 461188 X 12984091 2406030 -13584 2392446 10591645 0 10591645 10023930 2406030 -13584 2392446 7631484 0 7631484 PART X, LINE 2: THE ORGANIZATION FOLLOWS THE PROVISIONS OF FASB ASC (ACCOUNTING CODIFICATION) NO. 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE ORGANIZATION HAS NOT RECOGNIZED ANY RESPECTIVE LIABILITY FOR UNRECOGNIZED TAX BENEFITS AS IT HAS NO KNOWN TAX POSITIONS THAT WOULD SUBJECT THE ORGANIZATION TO ANY MATERIAL INCOME TAX EXPOSURE. A RECONCILIATION OF THE BEGINNING AND ENDING AMOUNT OF UNRECOGNIZED TAX BENEFITS IS NOT INCLUDED, NOR IS THERE ANY INTEREST ACCRUED RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE AND PENALTIES IN OPERATING EXPENSES AS THERE ARE NO UNRECOGNIZED TAX BENEFITS. THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER PROVISION OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE ORGANIZATION HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE CODE. CONSEQUENTLY, NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. UNDER FINANCIAL ACCOUNTING STANDARDS BOARD'S (THE "FASB") ACCOUNTING STANDARDS CODIFICATION 740, AN ENTITY'S INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE APPLICABLE TAXING AUTHORITIES. THE TIME PERIOD DURING WHICH A RETURN MAY BE SELECTED BY A TAXING AUTHORITY FOR EXAMINATION GENERALLY ENDS AT THE LATER OF THREE YEARS AFTER THE INITIAL DUE DATE OF THE RETURN OR THREE YEARS AFTER THE RETURN IS FILED. AT DECEMBER 31, 2022, THE ORGANIZATION'S TAX YEARS THAT REMAIN SUBJECT TO EXAMINATION ARE 2019-2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: PRODUCT SALES COGS FUNDRAISING RECLASSIFICATIONS PART XII, LINE 2D - OTHER ADJUSTMENTS: PRODUCT SALES COGS FUNDRAISING RECLASSIFICATIONS DALLAS LUNCHEON 56400 43509 12891 12891 ATLANTA LUNCHEON 62575 52673 9902 9902 118975 96182 22793 22793 22793 0 X X X X 0 0 0 0 0 0 0 1 0 MARK MERRILL PRESIDENT 182202 0 295000 0 1030 0 26600 0 15129 0 519961 0 0 0 SUSAN MERRILL CHIEF MARKETING & PROGRAM 129000 0 5000 0 626 0 23073 0 0 0 157699 0 0 0 PART I, LINE 7 THE PRESIDENT RECEIVES A BONUS WHICH IS SUBJECTIVELY BASED ON ACHIEVING CERTAIN DEPARTMENTAL GOALS. MEGAN TIGNOR DAUGHTER OF SUSAN AND MARK MERRILL, FAMILY FIRST BOARD MEMBER AND PRESIDENT 71528 PAID AS AN EMPLOYEE 0 MARK MERRILL EMPLOYEE MARRIED TO SUSAN MERRILL, FAMILY FIRST BOARD MEMBER 498732 PRESIDENT IS PAID AS AN EMPLOYEE 0 SUSAN MERRILL EMPLOYEE MARRIED TO MARK MERRILL, FIRST FAMILY PRESIDENT 155126 DIRECTOR PAID AS AN EMPLOYEE 0 FORM 990, PART VI, SECTION A, LINE 2 CHAD CAHILL AND BRIDGETTE CAHILL ARE DIRECTORS ON THE BOARD OF DIRECTORS AND ARE MARRIED. PORTER SMITH AND SUSAN SMITH ARE DIRECTORS ON THE BOARD OF DIRECTORS AND ARE MARRIED. MICHAEL CARMICHAEL AND BECKI CARMICHAEL ARE DIRECTORS ON THE BOARD OF DIRECTORS AND ARE MARRIED. S. CARY GAYLORD AND ANN K. GAYLORD ARE DIRECTORS ON THE BOARD OF DIRECTORS AND ARE MARRIED. MARK JOHNSON AND CHRISTINA JOHNSON ARE DIRECTORS ON THE BOARD OF DIRECTORS AND ARE MARRIED. BRYANT SKINNER AND JOAN SKINNER ARE DIRECTORS ON THE BOARD OF DIRECTORS AND ARE MARRIED. KENDALL SPENCER AND SYLVIA SPENCER ARE DIRECTORS ON THE BOARD OF DIRECTORS AND ARE MARRIED. MARK MERRILL AND SUSAN MERRILL ARE DIRECTORS ON THE BOARD OF DIRECTORS AND ARE MARRIED. DREW WEATHERFORD AND MORGAN WEATHERFORD ARE DIRECTORS ON THE BOARD AND ARE MARRIED. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT COPY OF THE 990 TAX RETURN IS PROVIDED TO THE PRESIDENT, ACCOUNTING MANAGER AND ALL BOARD MEMBERS BY THE CPA FIRM THAT PREPARES THE RETURN. IF ANY CHANGES ARE NECESSARY, THE CPA MAKES THE NECESSARY CHANGES AND THEN A NEW DRAFT IS PROVIDED TO ENSURE ALL CHANGES WERE ACCURATELY MADE. THE PRESIDENT THEN APPROVES FORM 990 AND THE RETURN IS ELECTRONICALLY FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANY DIRECTOR, PRINCIPAL OFFICER, KEY EMPLOYEES, OR MEMBER OF A COMMITTE WITH GOVERNING BOARD DELEGATED POWERS (INTERESTED PERSONS) WITH A FINANCIAL INTEREST MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD OR EXECUTIVE COMMITTEE. AFTER DISCLOSURE, THE INTERESTED PERSON MUST RECUSE HIMSELF OR HERSELF FROM DISCUSSING OR VOTING ON THE MATTER. AFTER EXERCISING DUE DILIGENCE, THE REMAINING BOARD OR EXECUTIVE COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN FAMILY FIRST'S BEST INTEREST, AND SHALL MADE ITS DECISION AS TO WHETHER TO ENTERE INTO THE TRANSACTION OR ARRANGEMENT. IF THE BOARD OR EXECUTIVE COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE BOARD OR EXECUTIVE COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD ANNUALLY REVIEWS AND APPROVES THE COMPENSATION OF THE PRESIDENT. DURING THE DELIBERATIONS, THE BOARD WILL UTILIZE COMPARABILITY DATA AND CONTEMPORANEOUSLY SUBSTANTIATE THE DECISION. INFORMATION FROM VARIOUS INDEPENDENT SOURCES WILL BE USED ALONG WITH PERFORMING A COMPENSATION ANALYSIS TO MAKE SURE THAT THE PRESIDENT'S SALARY IS COMPETITIVE AND COMPARABLE WITH OTHER NON-PROFITS IN OUR PARTICULAR INDUSTRY, WHILE ALSO ALLOWING FOR YEARS OF EXPERIENCE. THE PROCESS WAS LAST UNDERTAKEN IN 2022. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC BY PROVIDING THEM ON THE ORGANIZATION'S WEBSITE, OR UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 1,184,869. MANAGEMENT AND GENERAL EXPENSES 5,068. FUNDRAISING EXPENSES 32,691. TOTAL EXPENSES 1,222,628. FFLP FEES: PROGRAM SERVICE EXPENSES 14,222. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,222. EMPLOYEE LEASING FEES: PROGRAM SERVICE EXPENSES 54,987. MANAGEMENT AND GENERAL EXPENSES 2,467. FUNDRAISING EXPENSES 5,482. TOTAL EXPENSES 62,936.