2023-11-02T15:09:51-05:00 2022-12-31 461298534 PHAN CPA LLC 9600 BELLAIRE BLVD STE 207 HOUSTON TX 77036 990 2022-01-01 741691632 COMMUNITY FAMILY CENTERS INC COMM 7139232316 7524 AVENUE E HOUSTON TX 77012 MARITZA GUERRERO PRESIDENT & CEO 7139232316 2023-11-02 1 MARITZA GUERRERO 999009999 0 HONG PHAN P00730328 2818885642 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MARITZA GUERRERO 7524 AVENUE E HOUSTON TX 77012 4217925 0 X WWW.COMMUNITYFAMILYCENTERS.ORG X 1972 TX TO EQUIP FAMILIES WITH THE TOOLS THEY NEED TO BECOME SELF-SUFFICIENT MEMBERS OF THE COMMUNITY. 12 12 51 360 -5166 0 4780263 4097942 60021 81622 5 2691 -16703 -95779 4823586 4086476 785188 576742 0 0 1839810 1742057 0 0 162237 934683 958992 3559681 3277791 1263905 808685 6254919 6850465 244595 186982 6010324 6663483 X TO EQUIP FAMILIES WITH THE TOOLS THEY NEED TO BECOME SELF-SUFFICIENTMEMBERS OF THE COMMUNITY. 0 0 1130926 576742 27262 FAMILY SUPPORT SERVICES PROGRAM SERVES AS THE AGENCY'S STRATEGIC POINTOF ENTRY FOR ALL CLIENTS IN NEED OF SERVICES. THE PROGRAM'S INTAKEPROCESS ALLOWS PROGRAM STAFF TO IMMEDIATELY ENGAGE IN CONDUCTINGASSESSMENTS OF CLIENT'S NEEDS. A MAJORITY OF THE CLIENTS HAVE NEEDSTHAT USUALLY REQUIRE IMMEDIATE ATTENTION. THEREAFTER, THE PROGRAMCONTINUES TO FOCUS ON MEETING THE NEEDS OF FAMILIES BY PROVIDING A WIDERANGE OF COMPREHENSIVE SUPPORT SERVICES WITHIN THE AGENCY'S CONTINUUMOF CARE. THIS APPROACH IS DESIGNED AROUND CFCS VISION AND CORE BELIEFOF IMPACTING THROUGH SERVICES TO PROMOTE STRONGER FAMILIES FOR THE NEXTGENERATION. FAMILY SUPPORT SERVICES IS DEDICATED TO FINDING SOLUTIONSTO SOME OF THE MOST PRESSING PROBLEMS OF TODAY'S FAMILIES THROUGH THEVARIOUS PROGRAM SERVICE COMPONENTS WHICH INCLUDE THE FOLLOWING: 921126 65373 THE YOUTH SERVICES PROGRAM IMPLEMENTED BY CFC IS A PREVENTION EDUCATION& INTERVENTION PROGRAM THAT TARGETS THREE SIGNIFICANT CONCERNSIMPACTING TODAYS YOUTH POPULATION: SUBSTANCE USE/ABUSE, JUVENILEDELINQUENCY AND TEEN PREGNANCY. THE PROGRAM FOCUSES ON REDUCING MAJORRISK BEHAVIORS SUCH AS USE OF ALCOHOL, TOBACCO, DRUGS, AND ACTIVESEXUAL ACTIVITY THROUGH CHARACTER DEVELOPMENT AND LIFE/SOCIAL SKILLLEARNING ACTIVITIES DIRECTED TO YOUTH, AT RISK YOUTH & FAMILIES THATPROMOTE AND FOSTER RESILIENCY SKILLS (EX. PROBLEM SOLVING SKILLS,CONFLICT RESOLUTION, DECISION MAKING & GOAL SETTING). COMMON RISKFACTORS TYPICALLY SERVE AS THE TRIGGERS LEADING TO SUBSTANCE USE/ABUSE,JUVENILE DELINQUENT BEHAVIOR OR TEEN PREGNANCY/ HIV/STDS. THE SERVICEIS PROVIDED DURING THE REGULAR ACADEMIC SCHOOL YEAR TO STUDENTS AGES 800849 598 THE ADULT EDUCATION PROGRAM PROVIDES ADULT EDUCATION LITERACY COURSEOFFERINGS AT TWO LOCATIONS IN HOUSTON, INCLUDING THE MAIN LOCATION INHOUSTON'S EAST END AND IN SOUTHWEST HOUSTON. COURSE SELECTIONS INCLUDEENGLISH AS A SECOND LANGUAGE (ESL) AND HIGH SCHOOL EQUIVALENCY (HSE),FORMERLY REFERRED TO AS ABE/GED. THE PROGRAM SERVES INDIVIDUALS 18YEARS OF AGE AND OLDER AND PROVIDES A LEARNING FORMAT THAT DELIVERSEDUCATIONAL INSTRUCTION PROMOTING ACADEMIC GOAL ATTAINMENT/ADVANCEMENT,CAREER AWARENESS, CAREER PLANNING, AND CAREER/OCCUPATIONAL EXPLORATION.THE PROGRAM UTILIZES THE TEXAS CURRICULUM, WHICH WAS DESIGNED BY THETEXAS EDUCATION AGENCY AND PROMOTED BY THE NATIONAL INSTITUTE FORLITERACY. CURRICULUM IMPLEMENTATION IS ADAPTED TO INCORPORATECONTEXTUALIZED INSTRUCTION THAT ENHANCES LEARNING BY PROVIDING A 169272 169272 3022173 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 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 1 17 0 1 51 1 1 1 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 TX X X MINNIE CARIAGA 8322871709 700 WESTGREEN BLVD KATY TX 77012 JORGE MANCILLA TREASURER 2.00 X X 0 0 0 JOE WONG IMMEDIATE PAST CHAIR 2.00 X X 0 0 0 CHRISTOPHER BROWN DIRECTOR 2.00 X 0 0 0 PAULA DEWITTE DIRECTOR 2.00 X 0 0 0 LON BRENNER DIRECTOR 2.00 X 0 0 0 VIRIDIANA FOSTER SECRETARY 2.00 X X 0 0 0 SAIED M AVALI BOARD CHAIR 2.00 X X 0 0 0 AUDREY MOMANAEE DIRECTOR 2.00 X 0 0 0 CLIFF PEARSON DIRECTOR 2.00 X 0 0 0 ANNA VALLADOLID CHAIR ELECT 2.00 X X 0 0 0 JOSE TANGUMA DIRECTOR 2.00 X 0 0 0 MARITZA GUERRERO PRESIDENT & CEO 40.00 X 130166 0 0 130166 0 0 1 0 0 0 0 X 347337 248482 1678279 1823844 576742 4097942 PROGRAM SERVICE FEES 900004 81622 81622 81622 2691 2691 29223 34389 -5166 -5166 -5166 0 248482 97060 -97060 -97060 OTHER REVENUE 900099 6447 6447 6447 4086476 88069 -5166 -94369 576742 576742 1505514 1327276 70675 107563 120587 112336 3036 5215 115956 102178 5426 8352 249837 243837 6000 89316 88360 218 738 184300 183605 695 43533 43002 531 369 369 127670 117276 10394 52672 52672 DIRECT ASSSISTANCE 116396 116396 BANK FEE 48553 31143 2546 14864 COMMUNICATION 26165 26165 OTHER 19556 465 391 18700 625 351 274 3277791 3022173 93381 162237 1615248 2331132 616785 646469 15451 21263 3221 4144 6354586 2510160 4003589 3844426 625 3031 6254919 6850465 39872 19484 144868 115041 59855 52457 244595 186982 X 5252875 5885507 757449 777976 6010324 6663483 6254919 6850465 808685 -155526 0 X X 0 0 0 X 5109914 3709656 3516288 4780263 3849460 20965581 5109914 3709656 3516288 4780263 3849460 20965581 8220348 12745233 24 29952 11498 19925 31924 93323 120620 8531 3266 5115 6447 143979 21202883 0.60110 0.51070 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 415003 415003 5542424 2198428 3343996 52309 7488 44821 303954 263348 40606 40896 40896 0 3844426 PAYROLL LIABILITIES 52457 52457 X 4217925 0 4217925 -131449 -131449 4086476 3409240 131449 131449 3277791 0 3277791 PART X, LINE 2: THE ORGANIZATION RECORDS CHARGES FOR UNCERTAIN TAX POSITIONS WHEN THEY ARE CONSIDERED PROBABLE. BASED ON THEIR EVALUATION, THE ORGANIZATION HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EVENTS' DIRECT EXPENSE -97,060. DIRECR RENTAL EXPENSES -34,389. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENTS' DIRECT EXPENSES 97,060. DIRECR RENTAL EXPENSES 34,389. CFC 50TH ANNIVERSARY 248482 248482 97060 0 248482 248482 97060 97060 -97060 1 DONATED FOOD ASSISTANCE 2265 576742 FAIR MARKET VALUE FOOD PART I, LINE 2 PROGRAM PARTICIPANTS ARE SCREENED TO ENSURE THAT THEY ARE ELIGIBLE TO RECEIVE BENEFITS IN ACCORDANCE WITH PROGRAM REQUIREMENTS AND ESTABLISHED ELIGIBILITY CRITERIA. ELIGIBILITY AND OTHER PROGRAM RECORDS ARE MAINTAINED BY THE PROGRAM DIRECTORS. X 1 576742 FMV 0 1 0 FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS: - EMERGENCY FOOD ASSISTANCE FOR INDIVIDUALS AND FAMILIES IN CRISIS - INTAKE AND REFERRAL SERVICES TO A CFC PROGRAM OR ANOTHER UNITED WAY, GOVERNMENT OR COMMUNITY-BASED SOCIAL SERVICE AGENCY - CLIENT ASSISTANCE WITH TRANSLATION SERVICES AND COMPLETION OF FORMS - HEALTH SCREENINGS & IMMUNIZATIONS BY COMMUNITY PARTNERS OFFERED AT CFC - WELL CHILD CARE & IMMUNIZATIONS FOR CHILDREN PROVIDED BY THE HARRIS COUNTY HOSPITAL DISTRICTS TROUBLE SHOOTER MOBILE UNIT. FORM 990, PART III, LINE 4B, PROGRAM SERVICE ACCOMPLISHMENTS: 5-17 AT 18 HISD SCHOOLS IN HOUSTONS GREATER EAST END. YOUTH EDUCATORS ARE ASSIGNED TO THE VARIOUS CAMPUSES WHICH INCLUDE ELEMENTARY, MIDDLE AND HIGH SCHOOLS. THE EDUCATORS MEET WITH YOUTH PARTICIPANTS ON A DAILY BASIS AND WORK WITH THE YOUTH FOR THE ENTIRE SCHOOL YEAR. THE PROGRAM FOLLOWS THE EVIDENCE-BASED POSITIVE ACTION CURRICULUM THAT EMPHASIZES BUILDING HEALTHY CHILDREN, STRONG FAMILIES AND STRONG COMMUNITIES. OUR PROGRAMS INCLUDE: - POSITIVE ACTION PARENTING PROGRAM (RESEARCH BASED CURRICULUM, YEAR ROUND PROGRAM) - COUNTDOWN TO COLLEGE (NINE WEEK PROGRAM) - CAMP FRESH (10 WEEK SUMMER DAY CAMP) - YOUTH PROGRAM AGE 13-17 (YEAR ROUND LEADERSHIP PROGRAM) - YOUTH PROGRAM AGE 6-17 (YEAR ROUND DEVELOPMENTAL PROGRAM). FORM 990, PART III, LINE 4C, PROGRAM SERVICE ACCOMPLISHMENTS: FUNCTIONAL CONNECTION TO THE WORKFORCE LITERACY COMPONENTS. THE PROGRAM STRIVES TO PROVIDE THE OPPORTUNITIES FOR STUDENTS TO IMPROVE THEIR INDIVIDUAL ACADEMIC OUTCOMES, BRIDGE THE GAP TO POST-SECONDARY EDUCATIONAL PROGRAMS, OCCUPATIONAL TRAININGS AND SUPPORT CLIENTS WITH WORKFORCE DEVELOPMENT SERVICES. THE TRANSITION TO POST-SECONDARY EDUCATION PROGRAMS WILL EXPONENTIALLY ENHANCE AN INDIVIDUALS MARKETABILITY AND EARNING POTENTIAL TO ULTIMATELY ATTAIN SELF-SUFFICIENCY AND A HIGHER STANDARD OF LIVING. THE PROGRAM CURRENTLY OPERATES YEAR-ROUND WITH AN AVERAGE OF 3.5 HOURS OF INSTRUCTION PER DAY, FIVE DAYS A WEEK. SUPPLEMENTAL COURSE INSTRUCTION INCLUDES: COMPUTER LITERACY, SPANISH LITERACY, AND DISTANCE LEARNING. FORM 990, PART III, LINE 4D, OTHER PROGRAM SERVICES: LOS NINOS EARLY CHILDHOOD MONTESSORI PROGRAM IS ONE OF THE SEVERAL PROGRAMS WHICH SERVE THE COMMUNITY AS PART OF COMMUNITY FAMILY. IT SUPPORTS HARD-WORKING FAMILIES BY MAKING HIGH-QUALITY EARLY CHILDHOOD EDUCATION ACCESSIBLE AT A LOW COST TO HOUSTON'S INNER-CITY EAST END CHILDREN AGES THREE TO SIX YEARS. OUR PROGRAM DEDICATES ITS MISSION TO THE PHILOSOPHIES AND TEACHINGS OF MONTESSORI PEDAGOGY WHICH ACCELERATES LEARNING IN A SELF-PACED CURRICULUM BASED ON INDIVIDUAL MASTERY OF SKILLS WHILE SUPPORTING CHILDREN'S ABILITY TO ABSORB KNOWLEDGE FROM THEIR SURROUNDINGS. WE HAVE A STRONG COMMITMENT TO THE EDUCATION OF THE YOUNG CHILDREN ENROLLED IN OUR PROGRAM, MAINTAINING HOLISTIC APPROACHES TO BENEFIT THE WHOLE CHILD. LOS NIN OS MONTESSORI HOLDS FULL ACCREDITATION FROM THE NATIONAL ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN (NAEYC) AND IS CERTIFIED BY THE TEXAS RISING STAR PROGRAM (TRS) AS A 4-STAR-LEVEL CENTER. THE PROGRAM IS ALSO AN AFFILIATE OF THE UNITED WAY BRIGHT BEGINNINGS INITIATIVE,THE YOUNG LEARNERS SCHOOL, AND THE CHILD CARE COUNCIL OF GREATER HOUSTON. FOR THE CONVENIENCE OF OUR FAMILIES, FULL-DAY AND PART-DAY SCHEDULE OPTIONS ARE AVAILABLE FOR ALL ENROLLED STUDENTS. OUR LEAD TEACHERS HOLD CURRENT AMERICAN TEACHERS MONTESSORI SOCIETY (AMS) TEACHING CREDENTIALS, WITH OVER TWENTY YEARS OF EXPERIENCE COMBINED. EXPENSES $ 169,272. INCLUDING GRANTS OF $ 0. REVENUE $ 0. FORM 990, PART VI, SECTION B, LINE 11B LINE 11B EXPLANATION - THE FINANCE COMMITTEE RECEIVES AND REVIEWS ALL DRAFTS OF THE FORM 990 AND IS ENCOURAGED TO SUBMIT ANY QUESTIONS, CORRECTIONS OR CONCERNS TO THE STAFF. THEN ALL MEMBERS OF THE BOARD OF DIRECTORS RECEIVE A FINAL DRAFT OF THE FORM 990 AND ARE ENCOURAGED TO SUBMIT ANY ADDITIONAL QUESTIONS, CORRECTIONS OR CONCERNS TO THE STAFF AND INDEPENDENT AUDITORS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C DIRECTORS, OFFICERS, MANAGEMENT AND STAFF ARE REQUIRED TO COMPLY WITH THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. THE ORGANIZATION ENFORCES THIS POLICY BY OBTAINING A SIGNED ACKNOWLEDGMENT FROM AFFECTED INDIVIDUALS ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND AUDITED ANNUAL FINANCIAL STATEMENTS ARE MADE AVAILABLE AT CFC'S MAIN OFFICE UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C: DIRECTORS, OFFICERS, MANAGEMENT AND STAFF ARE REQUIRED TO COMPLY WITH THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. THE ORGANIZATION ENFORCES THIS POLICY BY OBTAINING A SIGNED ACKNOWLEDGMENT FROM AFFECTED INDIVIDUALS ON AN ANNUAL BASIS. 990 PART VIII, LINE 1E: ON MARCH 27, 2020, THE CORONAVIRUS AID, RELIEF, AND ECONOMIC SECURITY (CARES) ACT, WAS SIGNED INTO LAW. ONE COMPONENT OF THE CARES ACT IS THE PAYCHECK PROTECTION PROGRAM (PPP), WHICH PROVIDES QUALIFIED SMALL BUSINESS AND CERTAIN TAX-EXEMPT ORGANIZATIONS ECONCOMIC RELIEF DUE TO THE ADVERSE IMPACT OF COVID-19. THE PPP IS ADMINISTERED BY THE U.S. SMALL BUSINESS ADMINISTRATION (SBA) WITH SUPPORT FROM THE U.S. DEPARTMENT OF THE TREASURY. ON APRIL 17, 2020, COMMUNITY FAMILY CENTERS, INC. RECEIVED A PPP LOAN IN THE AMOUNT OF $330,300, WITH AN INTEREST RATE OF 1% AND FORGIVEN ON MARCH 24, 2021. ON MARCH 17, 2021,COMMUNITY FAMILY CENTERS, INC. RECEIVED A SECOND PPP LOAN IN THE AMOUNT OF $341,724 WITH AN INTEREST RATE OF 1% AND FORGIVEN ON SEPTEMBER 15, 2021. AT DECEMBER 31, 2021, THE BALANCE OF THE PPP LOANS WAS $0. THE PPP LOANS WERE RECOGNIZED AS CONTRIBUTION - GOVERNMENT GRANT REVENUE ON THE FORM 990 PART VIII STATEMENT OF REVENUE LINE 1E. FORM 990, PART XII LINE 2C: THIS PROCESS HAS NOT CHANGED SINCE PRIOR YEAR. FORM 990, PART XII LINE 5: IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, AN ORGANIZATION SHALL CONSIDER WHETHER A CONTRIBUTION CONTAINS A DONOR-IMPOSED CONDITION THAT WOULD PRECLUDE REVENUE RECOGNITION. A DONOR-IMPOSED CONDITION INCLUDES ONE OR MORE BARRIERS THAT MUST BE OVERCOME BEFORE A RECIPIENT IS ENTITLED TO THE ASSETS THAT HAVE BEEN TRANSFERRED, AND A RIGHT OF RETURN OF THE ASSETS BACK TO THE CONTRIBUTOR IF THE CONDITION IS UNMET. DURING THE YEAR ENDED DECEMBER 31, 2022, CFC IDENTIFIED GRANTS PREVIOUSLY RECOGNIZED AS DONORRESTRICTED REVENUE AND GRANTS RECEIVABLE. THE GRANTS ARE CONDITIONAL UPON CFC EXPENDING ELIGIBLE FUNDS IN ORDER TO RECEIVE AMOUNTS ON A REIMBURSEMENT BASIS. SUCH DONOR-IMPOSED CONDITIONS PRECLUDE THE RECOGNITION OF REVENUE, WHICH INSTEAD SHOULD ONLY BE RECOGNIZED AS THE BARRIERS TO REVENUE RECOGNITION, PRIMARILY INCURRING ELIGIBLE EXPENDITURES, ARE MET. AS OF DECEMBER 31, 2021, CFC HAD NOT YET INCURRED ELIGIBLE EXPENDITURES AND, AS SUCH, REVENUE AND CHANGE IN NET ASSETS SHOULD HAVE BEEN $155,525 LESS FOR THE YEAR ENDED DECEMBER 31, 2021. $10,000 OF ADVANCE FUNDING WAS RECEIVED ON ONE OF THESE GRANTS. THE RESTATEMENT RESULTED IN A NET DECREASE OF $145,525 TO BEGINNING GRANT RECEIVABLES, $152,117 DECREASE TO NET ASSETS WITH DONOR RESTRICTIONS, $3,408 DECREASE TO NET ASSETS WITHOUT DONOR RESTRICTIONS, AND $10,000 INCREASE TO DEFERRED REVENUE.