2024-05-13T13:38:27-07:00 2023-06-30 800765864 Frost Dana Newman LLP 8906 Spanish Ridge Ave Ste 100 Las Vegas NV 89148 990 2022-07-01 880419638 Foundation for Positively Kids FOUN 7022620037 701 N Pecos Rd Bldg M Las Vegas NV 89101 Amanda Cormican President 2024-05-13 true Amanda Cormican 999009999 true Randall Bastian P02033293 7028784809 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Amanda Cormican 701 N Pecos Rd Bldg M Las Vegas NV 89101 4831141 false X www.wearepositivelykids.aplos.org X 1999 NV The mission of the Foundation for Positively Kids is to provide high quality healthcare services for medically fragile and/or developmentally delayed children, birth to 18, and their families in Southern Nevada. 5 5 85 7 0 874909 1349138 3672532 910810 0 549052 2571193 5096493 4831141 0 0 4247678 4247678 0 94526 1335917 1311476 5583595 5559154 -487102 -728013 1461233 1077295 464300 808375 996933 268920 X The mission of the Foundation for Positively Kids is to provide high quality healthcare services for medically fragile and/or developmentally delayed children, birth to 18, and their families in Southern Nevada. false true 4722714 The mission of the Foundation for Positively Kids is to provide high quality healthcare services for medically fragile and/or developmentally delayed children, birth to 18, and their families in Southern Nevada. 4722714 true false false false false false false false false false false false false false true false false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 20 0 true 85 true false false false false true false false false 0 false false false false false false false X 5 5 false false false false false false false true true false false true true true true true false true true false X X Amanda Cormican 7022620037 701 N Pecos Rd Bldg M Las Vegas NV 89101 X Jolie Courtney Treasurer 1.00 0.00 X 0 0 0 Lee Filipe Secretary 1.00 0.00 X 0 0 0 Amanda Cormican President 40.00 0.00 X 0 0 0 0 false false false Mijung Kim NP-C LLC 5400 S Rainbow Blvd Las Vegas NV 89118 Medical services 0 254636 1094502 1349138 Patient Service Revenue 621300 910810 910810 910810 0 0 0 0 0 179710 179710 0 0 Miscellaneous Revenue 621300 2391483 2391483 Reimbursed Expenses 621300 Revenue and Support 621300 2391483 4831141 3302293 0 0 0 0 0 0 3754292 3241109 450183 63000 0 166253 158522 7691 40 327133 284595 36829 5709 0 840 280 560 23259 17402 5071 786 0 0 0 194624 178691 13823 2110 28076 11423 10497 6156 44475 41394 3029 52 70454 65448 4001 1005 0 227134 219799 6835 500 0 0 0 137371 137371 0 0 101491 73070 28208 213 Contract Labor 116817 116817 Automobile Expenses 104741 99711 4900 130 Repairs & Maintenance 54341 58870 -4681 152 Equipment Rental 53140 42303 10837 154713 113560 27040 14113 5559154 4722714 741914 94526 55225 18081 0 0 0 0 0 852719 872059 0 0 366134 0 0 0 0 187155 187155 0 1461233 1077295 127245 108391 261862 612253 75193 87731 464300 808375 X 996933 268920 996933 268920 1461233 1077295 -728013 X false false false X 728827 772130 874909 1530143 1349138 5255147 0 0 728827 772130 874909 1530143 1349138 5255147 0 5255147 79 79 0 0 5255226 1.00000 0.99990 X Note Payable 12538 Right of Use 75193 87731 false Clothing Donations 177193 177193 177193 177193 177193 Form 990, Part III, Line 3 Several programs were closed and all financial policies were reviewed and updated where needed.During the Fiscal Year Ended June 30, 2023 (current Tax Return 2022), it was discovered that two employees were embezzling funds and misappropriating assets of the Foundation. Criminal charges of the former employees are pending for fraud and embezzlement. The foundation has restructured its administrative team, including the removal of all board members who were active prior to June 30, 2023, due to the failure to meet their fiduciary obligations. The Foundation has been unable to determine the exact amount that was embezzled at this point as the fraud went back multiple years. Due to this fraudulent activity, the Foundation amended two prior year tax returns using the most reliable numbers available for those years. This year's numbers have been compiled by an auditor, however, due to the fraud, the audit was limited and the numbers are the most accurate numbers available. The Foundation continues to investigate these matters with proper authorities. The Foundation also believes that audited financial statements will be available for future tax returns. Form 990, Part VI, Section B, Line 11b The Form 990 in draft form is sent to the Executive Director. The return is reviewed and authorization is given to e-file the return. Form 990, Part VI, Section B, Line 12c The board of directors is asked to disclose any conflicts of interest annually. Form 990, Part VI, Section B, Line 15a Compensation is reviewed annually by the board. Form 990, Part VI, Section B, Line 15b Compensation is reviewed annually by the board. Form 990, Part VI, Section C, Line 19 All documents are available upon request.