2024-04-29T10:45:01-05:00 2023-08-31 FORVIS LLP 8200 W Interstate 10 Suite 900 San Antonio TX 782303806 990 2022-09-01 742933669 CHILDREN'S EMERGENCY RELIEF INTERNATIONAL % CLAUDIA OLIVEIRA CHIL 2108017000 PO BOX 460047 SAN ANTONIO TX 78246 CLAUDIA OLIVEIRA TREASURER 2108325000 2024-03-15 true Claudia Oliveira 999009999 Roberto Ulloa CPA P01953132 2103419400 3 2022 2023-04-26 12:10:37Z CONSTANTA BELCIUG 17319 SAN PEDRO AVE 207 SAN ANTONIO TX 78232 1714951 false X CERIKIDS.ORG X 2001 TX WE ENVISION A WORLD WHERE EVERY CHILD THRIVES IN A LOVING FAMILY, A SAFE COMMUNITY, AND A CHILD-FRIENDLY SOCIETY. 9 6 5 6 0 0 2065872 1493324 227520 187554 7 13714 0 20359 2293399 1714951 622194 387328 0 0 640763 724266 0 0 232353 848901 641322 2111858 1752916 181541 -37965 857127 1005840 82595 250424 774532 755416 X WE WORK WITH CHILDREN, FAMILIES, COMMUNITIES AND GOVERNMENTS TO PROVIDE A FAMILY ENVIRONMENT AS THE FIRST AND BEST OPTION FOR CHILDREN TO GROW IN. false false 332681 0 55138 This program provided administrative support to international operations. Children's Emergency Relief International employs 2 full-time and 1 PRN staff who provide supervision, guidance, data systems implementation, program audits, board relationship management, and other services focused on program performance and compliance with U.S. and country-specific regulations. 243944 165462 40430 In Moldova, Children's Emergency Relief International operated an emergency case management program that assisted over 3,000 Ukrainian refugee mothers and children. The program provided services and family assistance to cover basic needs and support their goals of re-establishing their households in a new country. 112839 33441 18701 In Sri Lanka, Children's Emergency Relief International partnered with local authorities and the local UNICEF chapter to offer a variety of community development services focused on protecting and advancing the rights of children. These services included creating child-friendly spaces such as children's gyms, playgrounds, and parks. The organization also supported children without a family. 35974 50964 5962 REEDER 82414 25149 14293 SRI LANKA 153572 0 7211 SRI LANKA - UNICEF 86241 76767 13659 SOUTH AFRICA 43508 5545 25452 Guatemala 40475 30000 6708 india 442184 188425 73285 1131648 true true false false false false false false false false true false false false true false false true false true true true true false false false false false false true false false false false false false false false false false false false false true true false false false true 2 0 true 5 true false false false false false false false false false false false false X 9 6 true false true false false true false true true false false true true true true true true true false false DC FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY X CLAUDIA OLIVEIRA 2109051000 PO BOX 460047 SAN ANTONIO TX 78246 X KEVIN DINNIN CHAIRMAN OF THE BOARD 5.0 40.0 X X 0 1147795 63310 CLAUDIA OLIVEIRA TREASURER 5.0 40.0 X X 0 414916 53950 GEORGE COWDEN VICE CHAIRMAN/SECRETARY 1.0 8.0 X X 0 146784 0 CONSTANTA BELCIUG EXECUTIVE DIRECTOR 40.0 0.0 X 108150 0 11994 DONNA COROIESCU director 1.0 7.0 X 0 0 0 DR BARBARA STUBEE director 1.0 7.0 X 0 0 0 JEFFREY BOWLING director 1.0 7.0 X 0 0 0 LES O'FARREL director 1.0 7.0 X 0 0 0 DR MARTHA MORSE DIRECTOR 1.0 7.0 X 0 0 0 ROBERT OWNBY JR DIRECTOR 1.0 7.0 X 0 0 0 108150 1709495 129254 1 false true false 0 930013 563311 1493324 INTERNATIONAL SERVICES 928120 187554 187554 0 187554 13714 13714 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 OTHER INCOME 900099 20359 20359 20359 1714951 187554 0 34073 0 0 387328 387328 0 120144 120144 0 484562 257375 82854 144333 17542 17542 72830 5330 37492 30008 29188 29188 0 5321 5321 1869 1869 0 0 0 116844 99631 11768 5445 0 0 0 0 75126 48096 10623 16407 154563 116571 25814 12178 0 26471 19006 870 6595 0 0 22757 22757 15403 4219 10362 822 FOOD, CLOTHING AND SUPPLIES 102207 90446 6488 5273 MAINTENANCE AND REPAIRS 70196 12496 57700 0 MISCELLANEOUS 34199 14473 8434 11292 INDIRECT ALLOCATION 16366 16366 1752916 1131648 388915 232353 675991 830010 94479 57720 973 3863 27886 38099 0 0 0 0 0 0 0 0 6510 10760 180545 115157 51288 65388 0 0 0 0 0 0 0 0 0 0 857127 1005840 49625 40119 0 0 25794 139335 0 0 0 0 0 0 0 0 0 0 7176 70970 82595 250424 X 196151 381164 578381 374252 774532 755416 857127 1005840 -37965 18849 X false true X true false X 959902 884761 1304208 2065872 1493324 6708067 0 0 959902 884761 1304208 2065872 1493324 6708067 2610314 4097753 15 4 0 7 13714 13740 0 0 0 0 0 0 0 422 0 0 20359 20781 6742588 415074 0.60774 0.70690 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 180545 115157 65388 65388 0 ADVANCES FROM RELATED PARTIES 970 INTERCOMPANY LOAN PAYABLE 70000 70970 2027089 18849 89160 204129 312138 1714951 1714951 1842076 89160 89160 1752916 1752916 SCHEDULE D, PART X, LINE 2 ASC 740 Footnote: MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. SCHEDULE D, PART XI, LINE 2D Reconciliation of Revenue Per audited financial statements: CHANGE IN TEMPORARILY RESTRICTED NET ASSETS $204,129 true RUSSIA AND THE NEWLY INDEPENDENT STATES 2 16 PROGRAM SERVICES MOLDOVA FOSTER AND REF 505457 SOUTH ASIA 1 15 PROGRAM SERVICES SRI LANKA FOSTER CARE 327680 SOUTH ASIA 1 4 PROGRAM SERVICES INDIA CHILD PROTECTION 57341 SUB-SAHARAN AFRICA 1 6 PROGRAM SERVICES AFRICA HEALTHCARE AND 122177 CENTRAL AMERICA AND THE CARIBBEAN 1 1 PROGRAM SERVICES GUATEMALA CAPACITY BLD 61638 6 42 6 42 1074293 1074293 Sub-Saharan Africa ASSISTANCE 74732 CASH 5 1 EMERGENCY RELIEF Russia and the Newly Independent States 600 28445 CASH EMERGENCY RELIEF Sub-Saharan Africa 155 7348 SHOES & FOOD PARCE ACTUAL COSTS OF ITEM EMERGENCY RELIEF South Asia 320 15171 CASH FAMILY ASSISTANCE Sub-Saharan Africa 229 2035 FOOD PARCELS ACTUAL COSTS FOSTER CARE ASSISTANCE Russia and the Newly Independent States 406 33441 CASH Refugee Assistance Russia and the Newly Independent States 2303 155462 CASH FOSTER CARE ASSISTANCE South Asia 140 30000 CASH SCHOLARSHIP AID South Asia 266 25149 CASH Foster care assistance Central America and the Caribbean 550 5545 CASH false false false false false false SCHEDULE F, PART I, LINE 2 ALL FUNDS WIRED OUTSIDE OF THE UNITED STATES ARE DISBURSED TO LEGALLY REGISTERED NON-FOR-PROFIT ENTITIES. EACH REQUEST FOR FUNDS IS EXAMINED BY CERI'S EXECUTIVE DIRECTOR AND DETERMINATION IS MADE WHETHER THE ORGANIZATION QUALIFIES FOR CERI GRANTS. AFTER THE INITIAL DETERMINATION IS MADE AND A PARTNERSHIP/CONTRACT IS SIGNED, FOREIGN ENTITIES SUBMIT MONTHLY ADVANCE REQUESTS FOR GRANT FUNDS. EACH REQUEST FOR FUNDS IS EXAMINED AND APPROVED BY THE CERI EXECUTIVE DIRECTOR. THE REQUESTS THAT MEET THE ELIGIBILITY CRITERIA ARE FUNDED. THE FOREIGN ENTITY REPORTS THEIR EXPENSES ON A MONTHLY BASIS. THE EXPENSE REPORT INCLUDES DETAIL OF ALL EXPENSES INCURRED FOR ONE CALENDAR MONTH AND INCLUDES COPIES OF RECEIPTS. SCHEDULE F, PART III, COLUMN E MANNER OF CASH DISBURSEMENT: ALL LISTED PAYMENTS BENEFIT INDIVIDUALS AND ARE PAID ON THEIR BEHALF DIRECTLY TO LANDLORDS, PHYSICIANS, MERCHANTS, ETC. BY A REPRESENTATIVE OF THE ORGANIZATION. false false false false false false false false false CLAUDIA OLIVEIRA TREASURER 0 278327 0 125000 0 11589 0 30992 0 22958 0 468866 KEVIN DINNIN CHAIRMAN OF THE BOARD 0 454434 0 689000 0 4361 0 47974 0 15336 0 1211105 SCHEDULE J, PART I, LINE 3 DETERMINING EXECUTIVE COMPENSATION: The Executive Director's compensation is reviewed on an annual basis utilizing national and regional salary survey data for equivalent positions with similar nonprofit organizations. The market analysis is examined by the chief operating officer of the parent organization and any compensation modification is recommended and discussed with the board of directors or executive committee. With the concurrence of the board of directors or executive committee, the compensation is included in the annual operating budget which is contemplated and acted on by the entire board of directors. Approved compensation adjustments are recorded in the personnel record of the executive director along with the rationale for any compensation modification. FORM 990, PART VI, SECTION A, LINE 2 BUSINESS RELATIONSHIPS: PER THE IRS INSTRUCTIONS, CERTAIN BUSINESS RELATIONSHIPS BETWEEN THE ORGANIZATION'S CURRENT OFFICERS, DIRECTORS, TRUSTEES, OR KEY EMPLOYEES, AS REPORTED IN PART VII, SECTION A, MUST BE DISCLOSED. BECAUSE OF THE INTERRELATED NATURE OF THE FILING ORGANIZATION WITH ITS RELATED ENTITIES (AS DISCLOSED ON SCHEDULE R), ALL OF THE OFFICERS AND DIRECTORS WITH OVERLAPPING RESPONSIBILITIES HAVE BUSINESS RELATIONSHIPS WITH EACH OTHER. FORM 990, PART VI, SECTION A, LINE 4 SIGNIFICANT CHANGES TO GOVERNING DOCUMENTS: IN 2022, CHILDREN'S EMERGENCY RELIEF INTERNATIONAL FILED A RESTATED CERTIFICATE OF FORMATION AND ADOPTED NEW BYLAWS. THE CHANGES REFLECT: A NEW OFFICE ADDRESS, NEW BOARD COMPOSITION, ESTABLISHED THE EXECUTIVE DIRECTOR AS THE CHIEF OPERATING OFFICER AND A REPRESENTATIVE OF THE COMPANY; CHANGED CONTROLLING COMPANY NAME TO FIRSTDAY FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7A POWER TO APPOINT MEMBERS OF THE GOVERNING BODY: THE BOARD OF TRUSTEES OF FIRSTDAY FOUNDATION, AS THE PARENT COMPANY OF THE ORGANIZATION, HAS THE POWER TO ELECT MEMBERS OF THE ORGANIZATION'S GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B PROCESS TO REVIEW FORM 990: THE TREASURER REVIEWS FORM 990, COMPARING PRIOR RETURN WITH CURRENT RETURN. IN ADDITION, ALL FINANCIAL DATA ON THE 990 IS RECONCILED TO THE FINANCIAL STATEMENTS. AFTER REVIEW IS MADE BY THE TREASURER, THE TREASURER WILL THEN REVIEW THE RETURN WITH THE BOARD CHAIRMAN, BEFORE CONSIDERING FINALIZING THE RETURN. THE FORM 990 IS PROVIDED TO ALL BOARD MEMBERS VIA INTRANET PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C MONITORING COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY: ALL MEMBERS OF THE GOVERNING BOARD AND OFFICERS ARE COVERED WITH THE CONFLICT OF INTEREST AND COMPLIANCE POLICY AND REQUIREMENTS. ALL MEMBERS OF THE GOVERNING BOARD AND OFFICERS MUST COMPLETE A CONFLICT-OF-INTEREST DISCLOSURE ON AN ANNUAL BASIS. IF A CONFLICT OF INTEREST SHOULD ARISE, THE PERSON ASSOCIATED WITH THE CONFLICT IS EXCLUDED FROM DISCUSSION, DEBATE AND DECISION MAKING ON THE MATTER. THIS SHALL INCLUDE THE PERSON WITH THE CONFLICT BEING EXCLUDED FROM A MEETING WHERE ANY MATTER ASSOCIATED WITH THE CONFLICT IS DISCUSSED. FORM 990, PART VI, SECTION B, LINE 15A REVIEW OF TOP MANAGEMENT COMPENSATION: THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED ON AN ANNUAL BASIS UTILIZING NATIONAL AND REGIONAL SALARY SURVEY DATA FOR EQUIVALENT POSITIONS WITH SIMILAR NONPROFIT ORGANIZATIONS. THE MARKET ANALYSIS IS EXAMINED BY THE CHIEF OPERATING OFFICER OF THE PARENT ORGANIZATION AND ANY COMPENSATION MODIFICATION IS RECOMMENDED AND DISCUSSED WITH THE CHAIRMAN OF THE BOARD OF DIRECTORS. WITH THE CONCURRENCE OF THE BOARD CHAIRMAN, THE COMPENSATION IS INCLUDED IN THE ANNUAL OPERATING BUDGET WHICH IS CONTEMPLATED AND ACTED ON BY THE ENTIRE BOARD OF DIRECTORS. APPROVED COMPENSATION ADJUSTMENTS ARE RECORDED IN THE PERSONNEL RECORD OF THE EXECUTIVE DIRECTOR ALONG WITH THE RATIONALE FOR ANY COMPENSATION MODIFICATION. FORM 990, PART VI, SECTION C, LINE 19 AVAILABILITY OF DOCUMENTS: THE 990, FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY WILL BE PROVIDED UPON REQUEST TO THE PUBLIC BY CONTACTING THE FIRSTDAY FOUNDATION CORPORATE OFFICE. FORM 990, PART VII GEORGE COWDEN COMPENSATION: GEORGE COWDEN, VICE-CHAIR/SECRETARY, RECEIVES COMPENSATION FROM A RELATED ORGANIZATION FOR LEGAL SERVICES PROVIDED TO THE ORGANIZATION. NO PART OF HIS COMPENSATION WAS PROVIDED FOR HIS SERVICE AS A BOARD MEMBER. 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