2025-11-13T14:24:06-08:00 2024-12-31 810704254 Bennett & Rhodes A Professional Corp 360 Civic Drive Suite E Pleasant Hill CA 94523 990 2024-01-01 821994842 FEET FIRST FOUNDATION FEET 8333399111 880 HOWE RD MARTINEZ CA 94553 SEAN SHARKEY EXECUTIVE DIRECTOR 8333399111 2025-03-07 true true Nicole R Bennett P00026159 9252835613 2025-11-13 2024 2025-03-06 01:10:19Z SEAN SHARKEY 800 HOWE RD MARTINEZ CA 94553 110900 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. 7 7 36 1 0 0 3000363 100 30300 45896 52970 64904 0 3083633 110900 9020 135 0 342446 622810 0 16759 586676 642647 938142 1265592 2145491 -1154692 2305423 1109405 225938 184612 2079485 924793 FEET FIRST 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 395991 0 110800 PROVIDED YOUTH DEVELOMENT SERVICES THROUGH AN INNOVATIVE PROGRAM COMBINING SOCIAL EMOTIONAL LEARNING (sel), CARDIO BOXING, AND MINDFULNESS. SERVICES INCLUDED STUDENT ENGAGEMENT SUPPORT, REAL-TIME DATA COLLECTION FOR TARGETED INTERVENTION, AND CURRICULUM UPDATES AIMED AT IMPROVING SCHOOL ATTENDANCE. PROGRAM DELIVERED ACROSS 22 PUBLIC SCHOOLS AND A SUMMER SESSION. 395991 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 7 0 true 36 true false false false false false false false false false false false false false false X 7 7 false false false true false false false true true false false true true true true true true true true false X CHELSEA MICHELETTI 8333399111 7217 PESCADERO CREEK ROAD PESCADERO CA 94060 STEVEN M PETERSON EXECUTIVE BOARD MEMBER 0.70 X 3885 0 0 DR JAROMY BELL BOARD MEMBER 0.20 X 0 0 0 YASMIN VANEGAS SECRETARY 0.40 X 0 0 0 JOHN MARTIN BOARD MEMBER 0.20 X 0 0 0 KEVIN MURRAY CHAIRMAN 2.00 X 0 0 0 JUSTIN KINDER BOARD MEMBER 0.20 X 0 0 0 LUCAS KETELLE BOARD MEMBER 0.20 X 0 0 0 3885 0 0 false false false 100 100 CLASS FEES 611700 12000 0 0 SERVICE REVENUE 611700 33896 0 0 45896 64904 0 0 110900 110800 0 0 135 135 3885 0 3885 0 570140 170140 400000 0 5169 169 5000 0 43616 13616 30000 0 62129 50000 12129 0 11610 0 11610 0 120594 42494 73100 5000 14734 9100 1800 3834 14435 12600 0 1835 4007 2007 0 2000 7681 7681 0 0 15083 15083 0 0 27315 18315 9000 0 PAYROLL FEES 9154 0 9154 0 BACKGROUND CHECKS 1000 1000 0 0 RECRUITING 1484 1484 0 0 FACILITIES & EQUIPMENT 56305 30233 23000 3072 297116 21934 274164 1018 1265592 395991 852842 16759 505062 113374 1549426 977715 176427 158111 27244 18316 223691 0 2305423 1109405 32546 3405 85242 72857 108000 108000 150 350 225938 184612 X 2079485 924793 2079485 924793 2305423 1109405 -1154692 X false false false X 0 0 99372 96422 500 363 100 196757 30300 45896 76196 0 0 99372 96422 500 30663 45996 272953 0 0 0 272953 52969 64904 117873 52969 64904 117873 37372 14500 500 3000000 3052372 3443198 X 0 0 Pt III Ln 12 Other Income Part III, Line 12 Description: TRANSFER 2020: 37372. 2021: 14500. 2022: 500. 2023: 3000000. 0 176427 158111 18316 18316 PENDING RECOVERIES 0 0 GARNISHMENTS 350 350 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. IN FURTHERANCE OF THEIR EFFORTS TO REMEDIATE THE SITUATION, THE ORGANIZATION ALSO FILED A LETTER WITH THE DISTRICT ATTORNEYS OFFICE NOTIFYING THE AUTHORITIES THE FORMER EXECUTIVE DIRECTORS MISCONDUCT. 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 REVIEW 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. Other Pt IX, Line 24: IN 2024 THE ORGANIZATION BECAME AWARE OF A MISAPPROPRIATION OF ASSETS (SEE ABOVE NOTE AT Pt VI, Line 5). IN 2025, THE ORGANIZATION PRESENTED THEIR DISCOVERY TO THEIR LOCAL DISTRICT ATTORNEY. HOWEVER, THE ORGANIZATION DOES NOT BELIEVE THAT IT WILL BE ABLE TO RECOVER THE MISAPPROPRIATE ASSETS. ACCORDINGLY, THE RELATED THEFT LOSSES HAVE BEEN WRITTEN OFF AS OF THE END OF 2024. Form 990, Part IX, Line 24e GUIDELINE 401K PROCESSING FEE 886. 86. 800. 0. Form 990, Part IX, Line 24e PROGRAM SUPPLIES & MATERIALS 2476. 2476. 0. 0. Form 990, Part IX, Line 24e TRAINING/CERTIFICATIONS 1210. 1210. 0. 0. Form 990, Part IX, Line 24e VEHICLE EXPENSES 8808. 7108. 1700. 0. Form 990, Part IX, Line 24e COURT FEES & EXPENSES 200. 200. 0. 0. Form 990, Part IX, Line 24e PRINTING & COPYING 18. 0. 0. 18. Form 990, Part IX, Line 24e POSTAGE & SHIPPING 1734. 1734. 0. 0. Form 990, Part IX, Line 24e DUES & SUBSCRIPTIONS 404. 0. 404. 0. Form 990, Part IX, Line 24e GIFTS 177. 177. 0. 0. Form 990, Part IX, Line 24e BANK FEES 4122. 4122. 0. 0. Form 990, Part IX, Line 24e REFERRAL INCENTIVE 300. 300. 0. 0. Form 990, Part IX, Line 24e WEBSITE 6801. 3801. 3000. 0. Form 990, Part IX, Line 24e EXTRACURRICULARS 1720. 720. 0. 1000. Form 990, Part IX, Line 24e PRIOR YEAR PAYROLL TAXES 719. 0. 719. 0. Form 990, Part IX, Line 24e UNRECOVERABLE THEFT LOSSES 267541. 0. 267541. 0.