2024-11-15T17:20:59-08:00 2023-12-31 810704254 Bennett & Rhodes A Professional Corp 360 Civic Drive Suite E Pleasant Hill CA 94523 990 2023-01-01 821994842 FEET FIRST FOUNDATION FEET 8333399111 880 HOWE RD MARTINEZ CA 94553 SEAN SHARKEY EXECUTIVE DIRECTOR 8333399111 2024-11-12 true true Nicole R Bennett P00026159 9252835613 2024-11-15 2023 2024-10-15 13:58:12Z SEAN SHARKEY 800 HOWE RD MARTINEZ CA 94553 3083633 false X WWW.FEETFIRSTNP.ORG X 2017 CA TO TRANSFORM THE LIVES OF DISENGAGED STUDENTS BY PROVIDING SOCIAL EMOTIONAL LEARNING, CARDIO BOXING AND MINDFULNESS CLASSES TO HELP STUDENTS STAY IN SCHOOL, SET GOALS AND BE PASSIONATE ABOUT LIFE. 10 10 25 0 0 0 14861 3000363 30300 52970 0 14861 3083633 9020 0 342446 11619 0 31929 69248 586676 80867 938142 -66006 2145491 36862 2305423 102868 225938 -66006 2079485 FEET FISRT FOUNDATION IS COMMITTED TO TRANSFORMING THE LIVES OF DISENGAGED STUDENTS IN PUBLIC SCHOOLS. WE PROVIDE AN INNOVATIVE APPROACH THAT COMBINES SOCIAL EMOTIONAL LEARNING, CARDIO BOXING, AND MINDFULNESS CLASSES TO BUILD CHARACTER, DISCIPLINE, CONFIDENCE, AND COPING SKILLS. OUR PROGRAM AIMS TO HELP STUDENTS STAY IN SCHOOL, BE PASSIONATE ABOUT LIFE, AND SET GOALS. false false 719105 0 83270 THE FEET FIRST FOUNDATION IS COMMITTED TO TRANSFORMING THE LIVES OF DISENGAGED STUDENTS IN PUBLIC SCHOOLS. IN 2023 WE PROVIDED AN INNOVATIVE APPROACH THAT COMBINED SOCIAL EMOTIONAL LEARNING (SEL), CARDIO BOXING, AND MINDFULNESS CLASSESS TO BUILD CHARACTER, DISCIPLINE, CONFIDENCE, AND COPING SKILLS. THIS PROGRAM AIMS TO HELP STUDENTS STAY IN SCHOOLS, BE PASSIONATE ABOUT LIFE, AND SET GOALS. 719105 true false false false false false false false false false true false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 6 0 true 25 true false false false false false false false false false false false false false false X 10 10 false false false true false false false true true true false true true true true true true true true false X CHELSEA MICHELETTI 8333399111 7217 PESCADERO CREEK ROAD PESCADERO CA 94060 DAN DORSETT EXECUTIVE DIRECTOR 40.00 X 58154 0 0 STEVEN M PETERSON EXECUTIVE BOARD MEMBER 2.00 X 1110 0 0 DR JAROMY BELL BOARD MEMBER 2.00 X 0 0 0 YASMIN VANGAS SECRETARY 2.00 X 0 0 0 JOHN MARTIN BOARD MEMBER 2.00 X 0 0 0 KEVIN MURRAY CHAIRMAN 2.00 X 0 0 0 JUSTIN KINDER BOARD MEMBER 2.00 X 0 0 0 LUCAS KETELLE BOARD MEMBER 2.00 X 0 0 0 KEVIN DAVIDSON BOARD MEMBER 2.00 X 0 0 0 MARICO SULAMOIN BOARD MEMBER 2.00 X 0 0 0 59264 0 0 0 false false false 0 3000000 363 3000363 CLASS FEES 611700 30300 0 0 30300 52970 0 0 3083633 83270 0 0 9020 9020 58154 0 58154 0 259810 217964 41846 0 158 0 158 0 24324 12000 12324 0 30109 20000 10109 0 5860 0 5860 0 160940 146245 6538 8157 47587 40750 0 6837 15297 2582 12715 0 21656 17719 0 3937 18842 18842 0 0 11040 0 11040 0 143028 143028 0 0 18213 16232 1981 0 PAYROLL FEES 2539 0 2539 0 BACKGROUND CHECKS 1735 1735 0 0 RECRUITING 1746 1746 0 0 FACILITIES & EQUIPMENT 42630 33035 9595 0 65454 38207 14249 12998 938142 719105 187108 31929 X 22001 505062 1549426 170272 143028 0 27244 14861 223691 36862 2305423 25090 32546 85242 77778 108000 0 150 102868 225938 X -66006 2079485 -66006 2079485 36862 2305423 2145491 X false false false X 0 0 99372 96422 500 363 196657 30300 30300 0 0 99372 96422 500 30663 226957 0 0 0 226957 52969 52969 52969 52969 37372 14500 500 3000000 3052372 3332298 X 0 0 Pt III Ln 12 Other Income Part III, Line 12 Description: TRANSFER 2020: 37372. 2021: 14500. 2022: 500. 2023: 3000000. 0 170272 143028 27244 27244 MISC 0 PENDING RECOVERIES 223691 223691 GARNISHMENTS 150 150 Pt VI, Line 5 IN 2024, THE BOARD BECAME AWARE THAT THE EXECUTIVE DIRECTOR DURING 2021-2023, HAD USED THE ORGANIZATIONS CASH ASSETS TO PAY PERSONAL EXPENSES AND MAKE UNAPPROVED SPONSORSHIPS AND GIFTS. UPON BECOMING AWARE OF THE MISAPPROPRIATION, THE BOARD IMMEDIATELY TOOK STEPS TO SAFE GUARD THE ORGANIZATIONS ASSETS. SUCH MEASURES INCLUDED DISENGAGING WITH THE EXECUTIVE DIRECTOR, TERMINATING HIS ACCESS TO ORGANIZATIONAL ASSETS AND SYSTEMS, AND IMPLEMENTING STRONGER INTERNAL CONTROLS AROUND ALL ASSETS. Other Pt VI, Line 9: THE EXECUTIVE DIRECTOR DURING 2023, HAS BEEN SEPARATED FROM THE ORGANIZATION DUE TO THE REASONS PROVIDED ABOVE AND CAN NO LONGER BE CONTACTED AT THE ORGANIZATIONS ADDRESS. Pt VI, Line 11b THE BYLAWS CALL FOR REVIEW OF THE 990 AND OTHER BUSINESS MATTERS AT AN ANNUAL MEETING AT A TIMES AND PLACE FIXED BY THE BOARD. Pt VI, Line 12c THE CONFLICT OF INTEREST POLICY AS ADOPTED BY THE BOARD OF DIRECTORS EXPLICITLY STATES THAT ALL INTERESTED PERSONS THAT HAVE A CONFLICT OF INTEREST AS DEFINED IN THE POLICY HAVE A DUTY TO DISCLOSE THE CONFLICT TO THE BOARD OF DIRETORS. THE BOARD HAS THE RESPONSIBILITY TO INVESTIGATE ALL CONFLICTS OF INTEREST AND DETERMINE WHETHER A CONFLICT EXISTS, THE BUSINESS RELATIONSHIP IS REASONABLE AND NECESSARY AND/OR IF ANOTHER OPTION THAT DOES NOT INVOLVE CONFLICT. THE BOARD MUST PERIODICALLY ALL CONFLICTS TO ENSURE THAT THE FOUNDATION OPERATED IN A MANNER CONSISTENAT WITH ITS CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS. Pt VI, Line 15a THE BYLAWS CALL FOR PERIODIC BOARD REVIEW OF OFFICER SALARIES TO ENSURE THAT OFFICER COMPENSATION IS FAIR, REASONABLE AND GIVEN IN RETURN FOR SERVICES ACTUALLY RENDERED FOR THE FOUNDATIONS PERFORMANCE OF THE PUBLIC BENEFIT PURPOSES OF THE FOUNDATION.NO SALARIED OFFICER SERVING AS A DIRECTOR SHALL BE PERMITTED TO VOTE ON THEIR OWN COMPENSATION AS AN OFFICER. Pt VI, Line 15b THE BYLAWS CALL FOR PERIODIC BOARD REVIEW OF ALL SALARIES TO ENSURE THAT COMPENSATION IS FAIR, REASONABLE AND GIVEN IN RETURN FOR SERVICES ACTUALLY RENDERED FOR THE FOUNDATIONS PERFORMANCE OF THE PUBLIC BENEFIT PURPOSES OF THE FOUNDATION. Pt VI, Line 19 PUBLIC ACCESS TO CONFLICT OF INTEREST, BYLAWS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. Pt X THE BALANCE SHEET INCLUDES TWO BANK ACCOUNTS FOR WHICH THE ORGANIZATION NO LOGER HAS ACCESS AND IS UNABLE TO SUBSTANTIATE THE CURRENT BALANCES DUE TO MATTERS RELATED TO THE ASSET MISAPPROPRIATION DISCLOSED ABOVE). WHILE THE ORGANIZATION IS REASONABLY CERTAIN THAT THE COMBINED$500,000 REPORTED BALANCES IN THESE CASH ACCOUNTS IS ACCURATE, THESE BALANCES ARE SUBJECT TO CHANGE ONCE THE ORGANIZATION GAINS ACCESS TO THESE ACCOUNTS AGAIN. ADDITIONALLY, THE ORGANIZATION IS IN THE PROCESS OF IDENTIFYING MISAPPROPRIATED CASH TRANSACTIONS AND SEGREGATING THOSE TRANSACTIONS INTO A BALANCE SHEET ACCOUNT SO THAT THOSE AMOUNTS CAN POTENTIALLY BE RECOVERED AT A LATER DATE. THIS INVESTIGATION IS ONGOING AT THE TIME THE 990 IS BEING FILED. ACCORDINGLY, ADJUSTMENTS TO THE OTHER ASSETS, UNRESTRICTED NET ASSETS AND FUNCTION EXPENSES MAY BE NECESSARY AS THE INVESTIGATION DEVELOPS. Form 990, Part VI, Line 9 DAN DORSETT 1919 YGNACIO VALLEY RD WALNUT CREEK CA 94596 Form 990, Part IX, Line 11g PROFESSIONAL SERVICES 64392. 61354. 3038. 0. Form 990, Part IX, Line 11g CONTRACTOR 24640. 22640. 2000. 0. Form 990, Part IX, Line 11g PUBLIC AFFAIRS 48157. 40000. 0. 8157. Form 990, Part IX, Line 11g PSYCH EVALUATION 20400. 20400. 0. 0. Form 990, Part IX, Line 11g SIGNING BONUSES 1500. 0. 1500. 0. Form 990, Part IX, Line 11g BONUS 1851. 1851. 0. 0.