Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 1,368,588 | 1,467,272 | 1,363,823 | 1,826,284 | 2,590,846 | 8,616,813 |
| 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 | 1,368,588 | 1,467,272 | 1,363,823 | 1,826,284 | 2,590,846 | 8,616,813 |
| 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) .. | 3,452,188 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 5,164,625 | |||||
Calendar year
(or fiscal year beginning in)
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(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 1,368,588 | 1,467,272 | 1,363,823 | 1,826,284 | 2,590,846 | 8,616,813 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 6,196 | 6,063 | 13,586 | 10,385 | 8,270 | 44,500 |
| 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 VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | 8,661,313 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (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.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (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 on 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 VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2021 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2021 |
(iii) Distributable Amount for 2021 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2021 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2021 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2021: | ||||
| a From 2016....... | ||||
| b From 2017....... | ||||
| c From 2018....... | ||||
| d From 2019....... | ||||
| e From 2020....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2021 distributable amount | ||||
|
i
Carryover from 2016 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2021 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2021 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2021, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2021. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2022. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2017..... | ||||
| b Excess from 2018..... | ||||
| c Excess from 2019..... | ||||
| d Excess from 2020..... | ||||
| e Excess from 2021..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Form 990, Part III, Line 4a, Domestic Program: (continued) | Barker provides free guidance and counseling for expectant parents and a no cost life-long birth parent support group for parents who make an adoption plan for their child. Barker also trains and screens prospective adoptive parents and provides them education and support throughout the adoption process and beyond. |
| Form 990, Part III, Line 4c, Family and Post Adoption Services: (continued) | Barker's Family and Post-Adoption Services Program provides an array of services to strengthen families created through adoption including: counseling; facilitated support and discussion groups ; educational programming for adults, youth and children; intermediary services for birth parents and adoptive parents in open and semi-open adoption arrangements; non-identifying social and medical history reports; search and reunion services for birth parents and adults adoptees; and community and school education programs to build greater awareness and understanding about adoption-related issues. In addition, an Adoption and Foster Care Conference held annually is open to adoptees, adoptive parents, birth parents, professionals, and anyone else touched by adoption and Homeland/Heritage Tours are offered for teens and young adult adoptees traveling together with their parents. Barker's post-adoption services are available to all touched by adoption regardless of whether their adoption experience was with Barker or another agency. |
| Form 990, Part VI, Section A, line 4 | The bylaws were amended in 2021 and an overview of the revisions are: Section IV - Members: Expands the definition of Friends and Supporters to expressly include individuals who are not Adoptive Parents, Adopted Persons, or Birth Parents but proudly support Barker's mission, such as grandparents and siblings of Adopted Persons, cradle care parents, and partners of Adoptive Parents. Section VIII - Eligibility of Trustees Members: Revises the current requirement that 2/3 of the Trustees be Adoptive Parents, to require instead that 80% of the Trustees be members of the Adoption Triad (Adoptive Parents, Adoptive Persons and Birth Parents). Section XII - Board Officers: Revises the slating process. The membership will continue to elect slated Trustees at the Annual Meeting, but Board officers, including the Chair, will be slated by the Executive Committee, ratified by the Board and then presented to the membership at the Annual Meeting. Section XVI - Executive Director: Authorizes the Executive Director to appoint ad hoc committees. The same new power is given to the Board under Section XXIV. Section XXI - Nominating Committee: Adds one Trustee and one non-Trustee member to the Committee and officially recognizes the Executive Director as a non-voting Nominating Committee member. Section XXII - Finance Committee: Directs the Finance Committee to "develop and maintain guiding principles that: provide practical guidance for designing, implementing and improving budget systems; maintaining minimum cash reserves; and managing cash investments and uses of unbudgeted surpluses to meet the challenges and opportunities of the future." |
| Form 990, Part VI, Section A, line 6 | Members include adoptive parents, adoptive persons, birth parents, and friends and patrons. All members, regardless of their affiliations with the Foundation, shall have the same rights and priviledges of membership. |
| Form 990, Part VI, Section A, line 7a | Trustees are elected through vote of the membership at the annual meeting of members. |
| Form 990, Part VI, Section A, line 7b | The Bylaws may be amended at the annual meeting of the membership, or at a special meeting of members called for that purpose. Amendments to the Bylaws may be proposed by the Board of Trustees or any twenty members. |
| Form 990, Part VI, Section B, line 11b | A draft copy of the Form 990 is reviewed by the Board of Trustees Treasurer, Executive Director, Director of Finance and Administration, and the Chair of the Board of Trustees. Any changes are communicated to the accountant and are updated. A final copy is approved and signed by the Treasurer of the Board of Trustees. |
| Form 990, Part VI, Section B, line 12c | Procedures for addressing conflicts of interest - Specific transactions: Where an actual or potential conflict exists between the interests of the agency and an interested party with respect to a specific proposed action or transaction, the Barker Adoption Foundation shall refrain from the proposed action or transaction until such time as the proposed action or transaction has been approved by the disinterested members of the Board of Trustees of the organization. The following procedures shall apply: 1) An interested party who has an actual or potential conflict of interest with respect to a proposed action or transaction of the corporation shall not participate in any way in, or be present during, the deliberations and decision making of the organization with respect to such action or transaction. The interested party may, upon request, be available to answer questions or provide material, factual information about the proposed action or transaction. 2) The disinterested members of the Board of Trustees may approve the proposed action or transaction upon finding that it is in the best interests of the corporation. The Board shall consider whether the terms of the proposed transaction are fair and reasonable to the organization and whether it would be possible, with reasonable effort, to find a more advantageous arrangement with an entity that is not an interested party. 3) Approval by the disinterested members of the Board of Trustees shall be by vote of a majority of Directors in attendance at a meeting at which a quorum is present. An interested party shall not be counted for purposes of determining whether a quorum is present, or for purposes of determining what constitutes a majority vote of Directors in attendance. 4) The minutes of the meeting shall reflect that the conflict disclosure was made, the vote taken and, where applicable, the abstention from voting and participation by the interested party. Violations of conflict of interest policy: If the Board of Trustees has reason to believe that an interested party has failed to disclose an actual or potential conflict of interest, it shall inform the person of the basis for such a belief and take the appropriate action. |
| Form 990, Part VI, Section B, line 15a | The Foundation's Executive Committee periodically benchmarks the Executive Director's salary through data gathered by outside organizations, taking into consideration the cost of living in a particular area, as well as the credentials, experience, tenure, and performance. It is the Board that decides the compensation of the Executive Director. |
| Form 990, Part VI, Section C, line 19 | The Foundation's governing documents, conflicts of interest policy, and financial statements are available to the public upon request. |
| Form 990, Part XII, Line 2c: | The Barker Adoption Foundation's Finance Committee is responsible for the oversight of the consolidated audit, including the selection of the independent accountant. The process is consistent with previous years. |
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