| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | MEMBERS CONSIST OF FLORIDA BASED NON-PROFIT AGENCIES PROVIDING SERVICES TO CHILDREN, YOUTH AND FAMILIES AND HAVING A STATE CONTRACT (LEAD AGENCIES) AND/OR A CONTRACT WITH A LEAD AGENCY (PROVIDER AGENCIES) QUALIFY FOR AGENCY MEMBERSHIP. AN ORGANIZATION THAT DOES NOT QUALIFY FOR AGENCY MEMBERSHIP SHALL BE ELIGIBLE FOR ASSOCIATE MEMBERSHIP. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERS OF THE BOARD OF DIRECTORS ARE ELECTED BY THE MEMBERSHIP TO SERVE FOR TWO YEAR TERMS BEGINNING IMMEDIATELY UPON THEIR ELECTION. ONLY LEAD AGENCY AND PROVIDER AGENCY MEMBERS IN GOOD STANDING SHALL HAVE THE RIGHT TO VOTE TO ELECT THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE ORGANIZATION'S EXTERNAL AUDIT FIRM PREPARES A DRAFT OF THE FORM 990 TAX RETURN WHICH IS REVIEWED AND APPROVED BY THE DIRECTOR OF FINANCE, THE PRESIDENT AND THE FINANCE COMMITTEE. THE FINAL RETURN IS ALSO PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | CONFLICTS SHALL BE REPORTED TO THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. BOARD OF DIRECTORS, FCC AGENTS, PERSONNEL AND CONSULTANTS WHO VIOLATE THE POLICY ARE SUBJECT TO DISCIPLINARY ACTION UP TO AND INCLUDING IMMEDIATE TERMINATION. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE COMPENSATION OF THE PRESIDENT IS ESTABLISHED BY THE EXECUTIVE COMMITTEE USING A WRITTEN EMPLOYMENT AGREEMENT. COMPENSATION IS DETERMINED BASED UPON PERFORMANCE AND COMPARATIVE DATA FOR SIMILAR ORGANIZATIONS. COMPENSATION OF OTHER OFFICERS OR KEY EMPLOYEES IS DETERMINED BY THE PRESIDENT AND IS SUBJECT TO APPROVAL BY THE BOARD DURING THE BUDGET PROCESS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| EXPLANATION FOR CHANGE IN ACCOUNTING PERIOD | FLORIDA COALITION FOR CHILDREN, INC. HAS CHANGED ITS FISCAL YEAR END FROM DECEMBER 31 TO JUNE 30 EFFECTIVE JANUARY 1, 2024. DUE TO THIS CHANGE, A SHORT YEAR RETURN IS BEING FILED BEGINNING JANUARY 1, 2024 AND ENDING JUNE 30, 2024. REVENUE PROCEDURE 85-58 RULES APPLY, THEREFORE NO FORM 1128 WAS FILED. |
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