2025-02-19T17:30:46-06:00 2024-06-30 860683059 BEACHFLEISCHMAN PLLC 1985 E RIVER ROAD SUITE 201 TUCSON AZ 85718 990 2023-07-01 860609655 CASA DE LOS NINOS FOUNDATION CASA 5206245600 1120 N 5TH AVENUE TUCSON AZ 85705 DEE DEE SAMET PRESIDENT 5206245600 2025-02-14 1 0 KELLY L MELTZER CPA P00633511 5203214600 2025-02-14 2023 2025-03-06 01:10:19Z DEE DEE SAMET 1120 N 5TH AVENUE TUCSON AZ 85705 1783502 0 X WWW.CASADELOSNINOS.ORG X 1988 AZ TO CONDUCT FUNDRAISING ACTIVITIES AND MANAGE GIFTS INTENDED FOR CASA DE LOS NINOS. 10 10 0 10 0 0 1632131 1081483 0 0 310477 630540 0 0 1942608 1712023 2918351 2312107 0 0 0 0 0 0 0 89539 115152 3007890 2427259 -1065282 -715236 14968600 15742287 85899 0 14882701 15742287 THE FOUNDATION IS A NONPROFIT CHARITABLE ORGANIZATION FORMED FOR THE PRIMARY PURPOSE OF CONDUCTING FUNDRAISING ACTIVITIES AND MANAGING GIFTS INTENDED FOR THE LONG-TERM SUSTAINABILITY OF CASA DE LOS NINOS. 0 0 2312107 2312107 THE FOUNDATION IS A NONPROFIT CHARITABLE ORGANIZATION FORMED FOR THE PRIMARY PURPOSE OF CONDUCTING FUNDRAISING ACTIVITIES AND MANAGING GIFTS INTENDED FOR THE LONG-TERM SUSTAINABILITY OF CASA DE LOS NINOS. 2312107 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X VINCENT CRISCI 5206245600 1120 N 5TH AVENUE TUCSON AZ 85705 X GUSTAVO CORTE DIRECTOR 1.00 2.00 X 0 0 0 GARY FLETCHER DIRECTOR 1.00 1.00 X 0 0 0 SUSAN JOHNSON DIRECTOR 1.00 1.00 X 0 0 0 JEANNE LANDDECK-SISCO DIRECTOR 1.00 X 0 0 0 RAY MAGNUSON DIRECTOR 1.00 X 0 0 0 JONATHAN ROTHSCHILD DIRECTOR 1.00 X 0 0 0 SVEN SILBERSCHLAG DIRECTOR 1.00 X 0 0 0 DEE DEE SAMET PRESIDENT 2.00 1.00 X X 0 0 0 LISA OWENS-SREDZINSKI SECRETARY 2.00 X X 0 0 0 MARK COWLEY TREASURER 2.00 X X 0 0 0 0 0 0 0 0 0 0 0 1081483 1081483 350168 350168 351851 71479 280372 280372 280372 1712023 0 0 630540 2312107 2312107 109915 109915 3850 3850 1387 1387 2427259 2312107 115152 0 143965 1641 2880250 1778459 274834 11901940 13687353 42445 14968600 15742287 85899 0 85899 0 X 14619744 15449783 262957 292504 14882701 15742287 14968600 15742287 -715236 1574822 0 X 0 1 X 1 1 1 X X 1 CASA DE LOS NINOS 860314595 7 1 2312107 0 1 2312107 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PART IV, SECTION C, LINE 1 CASA DE LOS NINOS AND CASA DE LOS NINOS FOUNDATION HAVE SHARED BOARD REPRESENTATION. PER THE FOUNDATION BYLAWS, TWO DIRECTORS WILL BE FROM THE BOARD OF DIRECTORS OF CASA DE LOS NINOS AND SHALL BE ENTITLED TO ATTEND AND PARTICIPATE IN MEETINGS OF THE FOUNDATION BOARD OF DIRECTORS WITH FULL VOTING RIGHTS. FOUNDATION BYLAWS ALSO STATE THAT THE DIRECTORS OF THE FOUNDATION SHALL BE REPRESENTED ON THE CASA DE LOS NINOS BOARD OF DIRECTORS EXECUTIVE COMMITTEE BY THE FOUNDATION BOARD PRESIDENT AND BY A FOUNDATION BOARD MEMBER-AT-LARGE. PER CASA DE LOS NINOS BYLAWS, TWO DIRECTORS WILL BE DESIGNATED AS REPRESENTATIVES FROM THE FOUNDATION BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE SHALL INCLUDE THE PRESIDENT OF THE FOUNDATION AND A TRUSTEE OF THE FOUNDATION. THE SHARED BOARD REPRESENTATION ALLOWS FOR MONITORING OF FUNDS TRANSFERRED FROM EITHER ORGANIZATION TO THE OTHER ORGANIZATION. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 262957 29547 292504 244812 18145 262957 336384 -16572 75000 244812 330671 5713 336384 322268 8403 330671 0.67000 0.33000 0 0 0 X PART V, LINE 4: THE ORGANIZATION RETAINS IN PERPETUITY (A) THE ORIGINAL VALUE OF INITIAL AND SUBSEQUENT GIFT AMOUNTS DONATED TO THE ENDOWMENT AND (B) ANY ACCUMULATIONS TO THE ENDOWMENT MADE IN ACCORDANCE WITH THE DIRECTION OF THE APPLICABLE DONOR GIFT INSTRUMENT AT THE TIME THE ACCUMULATION IS ADDED. DONOR-RESTRICTED AMOUNTS NOT RETAINED IN PERPETUITY ARE SUBJECT TO APPROPRIATION FOR EXPENDITURE BY THE ORGANIZATION IN A MANNER CONSISTENT WITH STANDARD OF PRUDENCE PRESCRIBED BY SPMIFA. PART X, LINE 2: THE AGENCY AND FOUNDATION ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER BOTH FEDERAL (INTERNAL REVENUE CODE SECTION 501(C)(3)) AND ARIZONA INCOME TAX LAWS, AND ARE CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION UNDER INTERNAL REVENUE CODE SECTIONS 509(A)(1) AND 509(A)(3). INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE, HOWEVER, MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS TAXABLE INCOME (UBTI). THE AGENCY IS THE SOLE MEMBER OF EACH OF THE SPEEDWAY LIMITED LIABILITY COMPANIES. THE INTERNAL REVENUE SERVICE (IRS) DISREGARDS SINGLE-MEMBER LIMITED LIABILITY COMPANIES FOR INCOME TAX REPORTING PURPOSES. THEREFORE, ASSETS, LIABILITIES, REVENUE AND EXPENSES FROM THE SPEEDWAY LIMITED LIABILITY COMPANIES ARE COMBINED AND REPORTED ON THE AGENCY'S ANNUAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX. FROM TIME TO TIME, THE ORGANIZATION MAY BE SUBJECT TO PENALTIES AND INTEREST ASSESSED BY VARIOUS TAXING AUTHORITIES, WHICH WILL BE CLASSIFIED AS MANAGEMENT AND GENERAL EXPENSES, IF THEY OCCUR. 1 CASA DE LOS NINOS 1120 N 5TH AVENUE TUCSON AZ 85705 860314595 501(C)(3) 2312107 0 TO FURTHER ORGANIZATION'S CHARITABLE PURPOSE. 1 PART I, LINE 2: CASA DE LOS NINOS AND CASA DE LOS NINOS FOUNDATION HAVE SHARED BOARD REPRESENTATION WHICH ALLOWS FOR MONITORING OF FUNDS TRANSFERRED FROM EITHER ORGANIZATION TO THE OTHER ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY AN INDEPENDENT CPA AND A DRAFT IS REVIEWED BY THE PRESIDENT AND THE TREASURER OF THE BOARD. UPON THEIR APPROVAL, A COPY IS PROVIDED TO THE ENTIRE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY COVERS BOARD MEMBERS AND FAMILY MEMBERS OF BOARD MEMBERS. OTHER CLOSE RELATIONSHIPS THAT MAY PRESENT A CONFLICT OF INTEREST ARE LOOKED AT ON A CASE-BY-CASE BASIS. BOARD MEMBERS UPDATE THEIR STATEMENTS OF BUSINESS RELATIONSHIPS ANNUALLY AND INDICATE ANY THAT COULD POSE A POTENTIAL CONFLICT OF INTEREST. THROUGHOUT THE YEAR, BOARD MEMBERS DISCLOSE ANY POTENTIAL CONFLICTS THAT MAY ARISE. ONCE A BOARD MEMBER HAS MADE A DISCLOSURE, THE REMAINING BOARD MEMBERS DETERMINE WHETHER THERE IS A CONFLICT OF INTEREST. THE DISCLOSING BOARD MEMBER MAY PROVIDE ALL MATERIAL FACTS BUT MUST ABSTAIN FROM VOTING. THE MINUTES WILL REFLECT THE DISCLOSURE, ABSTENTION, DISCUSSION, AND HOW THE CONFLICT WAS MANAGED. IF THE GOVERNING BOARD HAS REASONABLE CAUSE TO BELIEVE A BOARD MEMBER HAS FAILED TO MAKE PROPER DISCLOSURE, IT WILL INFORM THE MEMBER AND PROVIDE AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. THE BOARD GOVERNANCE COMMITTEE SHALL TAKE APPROPRIATE CORRECTIVE ACTION IF NECESSARY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. CASA DE LOS NINOS 1120 N 5TH AVENUE TUCSON AZ 85705 860314595 SOCIAL SERVICE ORGANIZATION AZ 501(C)(3) LINE 7 0 CHARITABLE REMAINDER TRUST 1120 N 5TH AVENUE TUCSON AZ 85705 INVESTMENT AZ CASA DE LOS NINOS FOUNDATION T 1.00000 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0