Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
CARING FOR CHILDREN INC
Employer identification number
56-1182686
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
317,432
612,154
1,369,875
1,427,825
1,384,956
5,112,242
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3
317,432
612,154
1,369,875
1,427,825
1,384,956
5,112,242
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public support. Subtract line 5 from line 4.
5,112,242
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
317,432
612,154
1,369,875
1,427,825
1,384,956
5,112,242
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
228
285
193
228
19,537
20,471
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
133,572
17,652
141,490
105,962
49,303
447,979
11
Total support (Add lines 7 through 10).
5,580,692
12
Gross receipts from related activities, etc. (see instructions)
..................
12
1,332,222
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.................................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
91.610 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
89.060 %
16a
33 1/3% support test—2013.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2012.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2013.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
13
Total support. (Add lines 9, 10c, 11, and 12.)..
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2013.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2012.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
CARING FOR CHILDREN INC
Employer identification number
56-1182686
Return Reference
Explanation
FORM 990, PAGE 2, PART III, LINE 3
SAIS JCPC - A PROGRAM FOR ADOLESCENTS WHO HAVE BEEN ADJUDICATED OF A SEXUAL OFFENSE; OUTPATIENT THERAPY AND FOSTER CARE PLACEMENT SERVICES PROVIDED. THIS PROGRAM CLOSED NOVEMBER 1, 2012.
FORM 990, PAGE 2, PART III, LINE 4D
CORNERSTONE - A HOME FOR UP TO SIX YOUNG WOMEN AGES 16-21 WHO HAVE LONG- TERM PROBLEMS, ARE TO OLD FOR ADOPTION, AND/OR HAVE NO OPTION FOR RETURNING HOME. ------------------------------------------------------------------------ TRINITY PLACE - AN EMERGENCY AND HOMELESS SHELTER FOR CHILDREN AGES 7-17 WHO STAY UP TO 21 DAYS. ------------------------------------------------------------------------ ANGEL'S WATCH - A FOSTER CARE PROGRAM PROVIDING TEMPORARY CARE FOR CHILDREN AGES 0-6 WHOSE FAMILIES ARE UNABLE TO CARE FOR THEM BECAUSE OF A CRISIS. ------------------------------------------------------------------------ PROJECT RESPITE - A PROGRAM PROVIDING SCHOLARSHIPS FOR FAMILIES OF SEVERELY EMOTIONALLY DISTURBED CHILDREN. ------------------------------------------------------------------------ PERCS - AN EMERGENCY, TERAPEUTIC FOSTER CARE PROGRAM FOR BUNCOMBE COUNTY CHILDREN WHO HAVE BEEN REMOVED FROM THEIR HOMES BY THE DEPARTMENT OF SOCIAL SERVICES. ------------------------------------------------------------------------ PHOENIX GIRLS/BOYS - PHOENIX HOMES IN BURKE COUNTY PROVIDES LEVEL II MENTAL HEALTH SERVICES FOR CHILDREN WITH EMOTIONAL AND BEHAVIORAL CHALLENGES WHO CANNOT LIVE WITH THEIR FAMILIES AND WHO CAN BENEFIT FROM A STRUCTURED FOSTER CARE PROGRAM IN A GROUP HOME SETTING. ------------------------------------------------------------------------ PSYCHIATRIC SERVICES - A PROGRAM THAT PROVIDES MEDICATION MANAGEMENT SERVICES FOR CHILDREN WHO ARE BEING SERVED IN THE OUTPATIENT SERVICES PROGRAM.
FORM 990, PAGE 6, PART VI, LINE 1A
THE EXECUTIVE COMMITTEE HAS AND MAY EXERCISE, IN THE INTERIM BETWEEN MEETINGS OF THE BOARD, AND EXCEPT AS OTHERWISE PROVIDED IN THE BYLAWS, ALL THE POWERS OF THE BOARD. THE COMMITTEE IS COMPRISED OF THE CHAIRMAN, VICE CHAIRMAN, SECRETARY, AND TREASURER. THE CHAIRMAN OF THE BOARD IS THE CHAIRMAN OF THE COMMITTEE. MEETINGS OF THE EXECUTIVE COMMITTEE MAY BE CALLED BY OR AT THE REQUEST OF THE CHAIRMAN OR BY TWO OR MORE OF THE EXECUTIVE COMMITTEE MEMBERS.
FORM 990, PAGE 6, PART VI, LINE 4
EFFECTIVE AUGUST 31, 2014, THE ORGANIZATION FILED AMENDED AND RESTATED ARTICLES OF INCORPORATION AND BYLAWS TO CHANGE FROM THE DIRECTORSHIP FORM OF ORGANIZATION TO THE MEMBERSHIP FORM, AND NAMED ECKERD YOUTH ALTERNATIVES, INC. AS THE SOLE MEMBER. ECKERD YOUTH ALTERNATIVES, INC. IS A FLORIDA-BASED NONPROFIT ORGANIZATION EXEMPT UNDER SECTION 501(C)(3). CARING FOR CHILDREN, INC. REMAINS A SEPARATE TAX-EXEMPT ORGANIZATION WITH ITS OWN BOARD OF DIRECTORS AND LEADERSHIP. THE BYLAWS WERE AMENDED TO REFLECT THE FOLLOWING SIGNIFICANT CHANGES: - THE INCLUSION OF THE NEW SOLE MEMBER, ITS MEETING REQUIREMENTS, AND VOTING RIGHTS - THE NUMBER OF BOARD MEMBERS REQUIRED TO HOLD OFFICE WAS CHANGED FROM A RANGE OF 20 TO 36 TO A RANGE OF 7 TO 15.
FORM 990, PAGE 6, PART VI, LINE 6
THE SOLE MEMBER OF THE ORGANIZATION IS ECKERD YOUTH ALTERNATIVES, INC., A FLORIDA NONPROFIT CORPRATION.
FORM 990, PAGE 6, PART VI, LINE 7A
THE BOARD IS ELECTED AT THE ANNUAL MEETING OF THE SOLE MEMBER, WITH EACH DIRECTOR ELECTED TO HOLD OFFICE UNTIL THE ELECTION OF HIS/HER SUCCESSOR OR UNTIL HIS/HER DEATH, RESIGNATION, OR REMOVAL. DIRECTORS ARE CHOSEN BY VOTE OF THE SOLE MEMBER.
FORM 990, PAGE 6, PART VI, LINE 11B
THE RETURN WAS PREPARED BY AN INDEPENDENT ACCOUNTANT WITH ASSISTANCE AND OVERSIGHT BY MANAGEMENT. UPON COMPLETION AND REVIEW, THE RETURN WAS PROVIDED TO EACH VOTING BOARD MEMBER AT A SCHEDULED MEETING FOR VOTE AND APPROVAL BEFORE FILING WITH THE IRS.
FORM 990, PAGE 6, PART VI, LINE 12C
THE CONFLICT OF INTEREST POLICY IS REVIEWED WITH EACH VOTING MEMBER OF THE BOARD AT TEH FIRST SCHEDULED MEETING OF EACH YEAR AND ALL MEMBERS ARE REQUIRED TO COMPLETE AND SUBMIT A DISCLOSURE STATEMENT.
FORM 990, PAGE 6, PART VI, LINE 15A
THE BOARD OF DIRECTORS OBTAINS AN ANNUAL REVIEW OF SALARIES AND BENEFITS FOR ORGANIZATIONS OF SIMILAR SIZE AND POSITION FROM "BENCHMARKS", A STATEWIDE MEMBERSHIP ORGANIZATION OF CHILD CARING AGENCIES. THE BOARD USES THIS INFORMATION TO DETERMINE COMPENSATION FOR ALL POSITIONS. REVIEWS ARE HELD ANNUALLY.
FORM 990, PAGE 6, PART VI, LINE 19
THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S ADMINISTRATIVE OFFICE.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.