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.") .. | ||||||
| 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 | ||||||
| 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. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 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 | ||||||
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.") . | 932,461 | 979,626 | 3,811,610 | 2,123,172 | 1,184,126 | 9,030,995 |
| 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 | 260,998 | 287,634 | 295,901 | 270,773 | 272,229 | 1,387,535 |
| 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 | 1,193,459 | 1,267,260 | 4,107,511 | 2,393,945 | 1,456,355 | 10,418,530 |
| 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.) | 10,418,530 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 1,193,459 | 1,267,260 | 4,107,511 | 2,393,945 | 1,456,355 | 10,418,530 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 540 | 518 | 472 | 88 | 17 | 1,635 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 540 | 518 | 472 | 88 | 17 | 1,635 |
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | 14,798 | 14,798 | ||||
| 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.).. | 1,193,999 | 1,267,778 | 4,107,983 | 2,394,033 | 1,471,170 | 10,434,963 |
| 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 | FAMILY RESOURCE CENTERS SERVE THOUSANDS OF FAMILIES IN COLORADO WITH MANY STRENGTHS, DIVERSE NEEDS, AND A READINESS TO CHANGE. BOTH BEFORE AND DURING THE COVID-19 PANDEMIC, THESE FAMILIES DEMONSTRATED SIGNIFICANT IMPROVEMENTS IN ECONOMIC SELF-SUFFICIENCY AND HEALTH. THESE EVALUATION RESULTS CONFIRM FRCA'S EFFORTS AROUND INCREASING THE VALIDITY OF OUR MODEL. WE UTILIZE ORGANIZATIONAL SURVEYS AND FIDELITY MONITORING OF ALL MEMBERS TO IDENTIFY KEY AREAS FOR IMPROVEMENT. AT THE CENTER LEVEL, EVALUATION OF OUTCOMES AND PROGRESS IS MEASURED BY PARTICIPANT ACTIVITY AND FEEDBACK OBTAINED BY PARTICIPANT SURVEYS AND INTERVIEWS. |
| FORM 990, PAGE 2, PART III, LINE 4D | FRCA HAS BEEN WORKING FOR MORE THAN 23 YEARS TO CONNECT ITS NETWORK OF MEMBER FAMILY RESOURCE CENTERS TO THE TOOLS, TECHNICAL ASSISTANCE AND RESOURCES NEEDED TO PROMOTE ORGANIZATIONAL EXCELLENCE AND SUSTAINABILITY. THESE ORGANIZATIONS PROVIDE A POWERFUL SAFETY NET OF COMMUNITY-BASED FAMILY SUPPORT PROGRAMS AND SERVICES FOR FAMILIES IN COLORADO. CURRENTLY, FRCA'S MEMBER NETWORK CONSISTS OF 32 FAMILY RESOURCE CENTERS SERVING 57 COUNTIES IN COLORADO. THESE ORGANIZATIONS CONTINUED TO SERVE AS VITAL COMMUNITY HUBS THROUGHOUT THE COVID-19 CRISIS. AS AN INTERMEDIARY, FRCA CREATES OPPORTUNITIES FOR REPLICATING SUCCESSES - WHETHER IT IS A PROGRAM DESIGN, A MULTI-SECTOR SOLUTION, OR A SET OF PROFESSIONAL STANDARDS. FRCA IS AN EXPERIENCED COLLABORATOR, WORKING WITH PARTNERS TO ACHIEVE SHARED GOALS. THROUGH COMMON PRACTICES, TRAINING AND SHARED GOALS, FRCA CONNECTS ITS MEMBERS WITH THE TRAINING, ADVOCACY, CAPACITY BUILDING, AND RESOURCES. IN ADDITION, FRCA HAS TAKEN AN EQUITY STANCE AND EMBARKED ON A JOURNEY TO ADOPT AN ORGANIZATIONAL EQUITY PERSPECTIVE TO ADVANCE THE ABILITY OF THE ORGANIZATION AND ITS NETWORK TO DEVELOP AND STRENGTHEN THE SKILLS NECESSARY TO ADVOCATE FOR AND PROMOTE A MORE EQUITABLE ENVIRONMENT. FRCA AND ITS MEMBERS HAVE CREATED INDIVIDUAL HEALTH EQUITY PLANS TO GUIDE IMPLEMENTATION OF STRATEGIES AND OBJECTIVES FOR CONTINUING TO ADVANCE HEALTH EQUITY PRACTICES INTO THE FUTURE. WITH AN EFFECTIVE AND REPLICABLE MODEL FOR FAMILY SUPPORT SERVICES AT THE COMMUNITY LEVEL, FRCA IS A LEADER IN THE FAMILY SUPPORT FIELD IN COLORADO AND NATIONALLY. ITS MEMBERSHIP STRUCTURE CREATES A CONSISTENT AND EQUITABLE WAY TO MONITOR AND MEASURE FAMILY SUPPORT AT THE MEMBER LEVEL ALONG WITH ITS MEMBERS' ABILITIES TO IMPLEMENT THE STATE STATUTE DEFINING FAMILY RESOURCE CENTERS AND HELP IMPROVE FAMILY OUTCOMES IN SELF-RELIANCE. |
| FORM 990, PAGE 6, PART VI, LINE 6 | THE FAMILY RESOURCE CENTER ASSOCIATION (FRCA) IS A NOT-FOR-PROFIT CORPORATION WITH MEMBERS. MEMBERS ARE DEFINED AS THOSE ORGANIZATIONS WHO HAVE COMPLETED AN APPLICATION FORM, RECEIVED ACKNOWLEDGEMENT OF MEMBERSHIP FROM FRCA, AND HAVE PAID THE CURRENTLY STIPULATED MEMBERSHIP DUES. AS A NON-PROFIT, FRCA'S MEMBERS CANNOT RECEIVE PROFITS, EXCESS DUES, OR NET ASSETS FROM FRCA. |
| FORM 990, PAGE 6, PART VI, LINE 7A | MEMBERS ARE ENTITLED TO VOTE AT OUR ANNUAL MEETING, AND TO NOMINATE, VOTE FOR, AND SERVE ON THE BOARD OF DIRECTORS, AND TO MAKE OTHER DECISIONS THAT MAY PROPERLY COME BEFORE THE MEMBERSHIP. |
| FORM 990, PAGE 6, PART VI, LINE 11B | ACCOUNTING AND AUDIT DOCUMENTS ARE APPROVED BY THE FINANCE COMMITTEE AND THE BOARD OF DIRECTORS. THE FORM 990 IS FIRST REVIEWED AND EDITED BY THE FINANCE COMMITTEE, THEN PROVIDED TO THE BOARD FOR REVIEW, COMMENT AND APPROVAL. |
| FORM 990, PAGE 6, PART VI, LINE 12C | ALL BOARD MEMBERS ANNUALLY SIGN AN AGREEMENT TO AVOID CONFLICTS OF INTEREST. OFFICERS, DIRECTORS AND KEY EMPLOYEES REPORT ANY CONFLICT TO THE EXECUTIVE DIRECTORS AND BOARD. THE BOARD DISCUSSES MATTERS IF POTENTIAL CONFLICTS ARISE. THE FINANCE COMMITTEE REGULARLY DISCUSSES AVOIDING CONFLICTS OF INTEREST, AND THE STAFF HAS REGULAR DISCUSSIONS ABOUT AVOIDING CONFLICTS AND DISCUSSING ANY POTENTIAL CONFLICTS. |
| FORM 990, PAGE 6, PART VI, LINE 15A | COMPENSATION FOR THE EXECUTIVE DIRECTOR IS BASED UPON SEVERAL FACTORS AND IS REVIEWED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS ANNUALLY. THE EXECUTIVE COMMITTEE REVIEWS SIMILAR ORGANIZATIONS' SALARY INFORMATION AS WELL AS SALARY SURVEYS FROM ORGANIZATIONS SUCH AS THE COLORADO NONPROFIT ASSOCIATION AND THE EMPLOYERS COUNCIL TO DETERMINE APPROPRIATE COMPENSATION FOR THE EXECUTIVE DIRECTOR. ANY CHANGES IN COMPENSATION FOR THE EXECUTIVE DIRECTOR ARE DETERMINED BY THE EXECUTIVE COMMITTEE. COMPENSATION IS REVIEWED ANNUALLY. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING AND FINANCIAL DOCUMENTS ARE AVAILABLE UPON REQUEST AS WELL AS ON OUR WEBSITE. |
| Software ID: | |
| Software Version: |