2026-02-05T13:07:52-06:00 2025-09-30 221914888 NISIVOCCIA LLP 200 VALLEY RD SUITE 300 MT ARLINGTON NJ 07856 990 2024-10-01 221985526 CHILD AND FAMILY RESOURCES INC CHIL 9733981730 111 HOWARD BLVD SUITE 104 MT ARLINGTON NJ 07856 REBECCA SHERROD CAPOZZI EXECUTIVE DIRECTOR 9736016140 2026-02-04 1 0 MICHAEL SMITH CPA P03062773 9733281825 2026-02-04 2024 2025-03-06 01:10:19Z MICHAEL REYNOLDS 111 HOWARD BLVD SUITE 104 MT ARLINGTON NJ 07856 2401107 0 X WWW.CHILDANDFAMILY-NJ.ORG X 1972 NJ CHILD & FAMILY RESOURCES IS COMMITTED TO SUPPORTING THE DEVELOPMENT OF CHILDREN, BY DELIVERING HIGH QUALITY, RESPONSIVE, AND DYNAMIC PROFESSIONAL DEVELOPMENT TO ENHANCE THE LIFELONG LEARNING OF FAMILIES, CHILD CARE PROFESSIONALS AND THE COMMUNITY. 9 9 27 0 0 0 2270128 2320369 94898 63863 2386 1012 1068 603 2368480 2385847 207719 256470 0 0 1844766 1782863 0 0 0 365780 352085 2418265 2391418 -49785 -5571 720612 609452 296301 190712 424311 418740 CHILD & FAMILY RESOURCES FOCUSES ON CHILDREN. WE ARE A PRIVATE, NON-PROFIT ORGANIZATION THAT CREATES AND DELIVERS PROGRAMS AND SERVICES FOR THE COMMUNITY THAT SUPPORT THE DEVELOPMENT OF CHILDREN, AND STRENGTHEN FAMILIES. 0 0 1148425 256470 CASH MANAGEMENT- ADMINISTRATION OF FINANCIAL REIMBURSEMENT/DIRECT PAYMENT FOR SERVICES TO ELIGIBLE CLIENTS. CURRENT PROGRAMS INCLUDE: FOOD PROGRAM, NJ CARES FOR KIDS, AND TEMPORARY ASSISTANCE FOR NEEDY FAMILIES. 236252 64466 RESOURCE & REFERRAL- PROVIDE SERVICES TO PARENTS, EMPLOYERS, PROFESSIONALS, GOVERNMENT AND ADVOCATES. SERVICES INCLUDE CHILDCARE CONSULTATION AND REFERRAL, COMMUNITY PLANNING AND ADVOCACY. 820947 RESOURCE DEVELOPMENT & EDUCATION- FOCUSES ON ACTIVITIES DIRECTED TOWARD THE DEVELOPMENT AND EXPANSION OF CHILD CARE OPTIONS INCLUDES PROGRAM START-UP ASSISTANCE, WARM LINE, CENTER/PROGRAM DEVELOPMENT, FAMILY CHILD CARE DEVELOPMENT, WORKSHOPS, CONFERENCES & DEVELOPMENT PROJECTS. 2205624 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 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 0 0 0 1 41 0 1 27 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NJ X REBECCA SHERROD CAPOZZI 9736016141 111 HOWARD BLVD SUITE 104 MT ARLINGTON NJ 07856 ANDREA CONDIT TREASURER 1.00 X X 0 0 0 MICHAEL REYNOLDS PRESIDENT 1.00 X X 0 0 0 MICHAEL BARESH TRUSTEE 1.00 X 0 0 0 JOHN H JOHNSON JR VICE PRESIDENT 1.00 X X 0 0 0 JANETTE LEVEY FRISCH TRUSTEE 1.00 X 0 0 0 SANDRA JAMES TRUSTEE 1.00 X 0 0 0 FRANKLIN CHOU SECRETARY 1.00 X X 0 0 0 MICHAEL SULLIVAN TRUSTEE 1.00 X 0 0 0 ARCHIE FISHER TRUSTEE 1.00 X 0 0 0 REBECCA SHERROD CAPOZZI EXECUTIVE DIRECTOR 35.00 X 108214 0 432 108214 0 432 1 0 0 0 0 15763 2293609 10997 2320369 SPECIAL PROJECTS/WORKS 900099 50279 50279 WORKSHOP FEES 900099 13584 13584 63863 1012 1012 15260 15763 15260 0 OTHER 900099 603 603 603 2385847 64466 0 1012 256470 256470 79443 72452 6991 1409334 1285372 123962 175861 160392 15469 118225 107826 10399 98041 89417 8624 1276 1164 112 46209 42147 4062 19478 17765 1713 98152 89519 8633 5425 4948 477 1848 1686 162 23938 21832 2106 PROJECT SUPPLIES 22652 22652 DUES AND SUBSCRIPTIONS 14379 13114 1265 STORAGE 8587 7832 755 OUTSIDE SERVICES 6217 5670 547 5883 5366 517 2391418 2205624 185794 0 147897 282837 190469 120904 59074 72139 48503 27586 26196 87996 87996 0 0 223447 131012 720612 609452 63725 53721 7800 4650 224776 132341 296301 190712 X 424311 418740 424311 418740 720612 609452 -5571 0 X X 0 1 X 1 1 1 X 2300441 2019678 2024180 2270128 2320369 10934796 2300441 2019678 2024180 2270128 2320369 10934796 10934796 63 83 971 2386 1012 4515 20580 3318 764 1068 603 26333 10965644 408794 0.99720 0.99730 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 53712 212 53924 53260 452 53712 52823 437 53260 52787 36 52823 52771 16 52787 1.00000 0.00000 0.00000 0 0 6910 6910 0 81086 81086 0 0 DEPOSITS 12070 OPERATING LEASE RIGHT OF USE ASSET 118942 131012 OPERATING LEASE LIABILITIES 132341 132341 X 2401107 15260 15260 2385847 0 2385847 2406678 15260 15260 2391418 0 2391418 PART V, LINE 4: THE INTENDED USE OF THE ORGANIZATION'S ENDOWMENT FUNDS IS TO ESTABLISH A CAPITAL RESERVE FUND TO BE USED AS AUTHORIZED BY A MAJORITY VOTE OF THE BOARD OF TRUSTEES. PART X, LINE 2: CFR IS EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISION OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AND IS ALSO EXEMPT FROM STATE INCOME TAXES UNDER CHAPTER 104 OF TITLE 54, REVISED STATUTES OF THE NEW JERSEY LAW. CFR HAS ALSO BEEN CLASSIFIED AS ENTITIES THAT ARE NOT PRIVATE FOUNDATIONS WITHIN THE MEANING OF SECTION 509(A) AND QUALIFY FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170(B)(1)(A)(VI). ACCORDINGLY, NO PROVISION FOR FEDERAL OR STATE INCOME TAXES HAS BEEN PRESENTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. CFR FOLLOWS THE PROVISIONS OF FASB ASC, INCOME TAXES. THE STANDARD PRESCRIBES A MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT METHODOLOGY THAT A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION AS THEY RELATE TO THOSE TAX POSITIONS. CFR IS SUBJECT TO REGULAR AUDIT BY TAX AUTHORITIES. CFR BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR THE POSITIONS TAKEN ON ITS TAX RETURNS. NONETHELESS, THE AMOUNTS ULTIMATELY PAID, IF ANY, UPON RESOLUTION OF THE ISSUES RAISED BY THE TAXING AUTHORITIES MAY DIFFER MATERIALLY FROM THE AMOUNTS ACCRUED EACH YEAR. MANAGEMENT BELIEVES ITS NONPROFIT STATUS WOULD BE UPHELD UPON EXAMINATION. AS REQUIRED BY LAW, CFR FILES INFORMATIONAL RETURNS WITH BOTH THE UNITED STATES FEDERAL AND STATE OF NEW JERSEY JURISDICTIONS ON AN ANNUAL BASIS- FORM 990 WITH THE INTERNAL REVENUE SERVICE AND THE APPLICABLE FORM CRI WITH THE STATE. CFR IS SUBJECT TO EXAMINATIONS AT ANY TIME WITHIN CERTAIN STATUTORY PERIODS FROM THE LATEST FILING DATE FOR FEDERAL AND FOR NEW JERSEY. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL FUNDRAISING EVENTS DIRECT EXPENSES 15,260. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL FUNDRAISING EVENTS DIRECT EXPENSES 15,260. GALA 31023 15763 15260 15260 31023 15763 15260 15260 15260 0 1 FOOD PROGRAM 15 256470 PART I, LINE 2: THE ORGANIZATION MONITORS THE USE OF GRANT FUNDS IN THE UNITED STATES BY ONLY PROVIDING ASSISTANCE TO QUALIFIED INDIVIDUALS FOR SPECIFIC PURPOSES WHICH ARE PRE-APPROVED BY THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B CHILD AND FAMILY RESOURCES, INC. HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY MANAGEMENT AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS PROVIDED TO THE MEMBERS OF THE ORGANIZATIONS GOVERNING BODY FOR ANY COMMENTS PRIOR TO ITS SUBMISSION. THE GOVERNING BODY IS PROVIDED WITH A REASONABLE AMOUNT OF TIME TO REVIEW THE FORM 990. ANY COMMENTS ARE THEN GROUPED, SUMMARIZED AND PROVIDED THROUGH MANAGEMENT TO THE OUTSIDE ACCOUNTING FIRM. ANY APPLICABLE ISSUES ARE ADDRESSED PRIOR TO THE RETURN BEING FINALIZED AND APPROVED FOR FILING. FORM 990, PART VI, SECTION B, LINE 12C CHILD AND FAMILY RESOURCES, INC. CURRENTLY HAS IN PLACE A CONFLICT OF INTEREST POLICY WHICH IT REGULARLY MONITORS AND ENFORCES. THE BOARD MANDATES THAT ALL MEMBERS OF MANAGEMENT AND THE GOVERNING BODY SIGN A CONFLICT OF INTEREST POLICY ANNUALLY AND DISCLOSE ANY POTENTIAL OR ACTUAL CONFLICTS THAT MAY EXIST. IF A POTENTIAL OR ACTUAL CONFLICT OF INTEREST EXISTS, THE GOVERNING BODY AND MANAGEMENT WILL INVESTIGATE THE ISSUE. IF A CONFLICT OF INTEREST IS DETERMINED TO EXIST MANAGEMENT AND THE GOVERNING BODY WILL BE NOTIFIED IMMEDIATELY. THE MEMBER WILL NOT BE ALLOWED TO VOTE OR BE A PART OF ANY DECISIONS ABOUT ANY SUCH TRANSACTIONS THAT HAVE TO DO WITH THE CONFLICT UNTIL SUCH TIME THERE IS NO LONGER A CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE ORGANIZATIONS OFFICERS OR KEY EMPLOYEES IS REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES, AN INDEPENDENT BODY. FORM 990, PART VI, SECTION C, LINE 19 CHILD AND FAMILY RESOURCES, INC. MAKES ITS FORM 990 AND 1023 AS WELL AS THE FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE UPON WRITTEN REQUEST AT THE ORGANIZATIONS OFFICE AT 111 HOWARD BLVD., SUITE 104 MT. ARLINGTON, NJ 07856. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.