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)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 10,041,362 | 10,647,954 | 10,383,380 | 12,682,855 | 14,917,307 | 58,672,858 |
| 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 | 10,041,362 | 10,647,954 | 10,383,380 | 12,682,855 | 14,917,307 | 58,672,858 |
| 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. | 58,672,858 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 10,041,362 | 10,647,954 | 10,383,380 | 12,682,855 | 14,917,307 | 58,672,858 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 64,476 | 106,573 | 111,021 | 137,513 | 247,151 | 666,734 |
| 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.).. | 141,717 | 61,291 | 58,283 | 7,331 | 268,622 | |
| 11 | Total support. Add lines 7 through 10 | 59,608,214 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (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) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (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 2024 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-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, 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 2024. 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 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Return Reference | Explanation |
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| Form 990, Part I, Line 19: | Use of Restricted Gifts Received Prior to Start of Fiscal Year: Temporarily restricted contributions are recognized as revenue in the fiscal year when they are received. Any expenses related to meeting the conditions governing their use are reflected in the fiscal year they are incurred. When restricted grant funds are received in one fiscal year and deployed in a subsequent year, financial statements reflect this timing difference - only the expenses, and not the corresponding revenue, appear in the later year. In FY2023/24, approximately $659,000 of program expenses were funded by contributions received in prior fiscal years. In FY2024/25, approximately $467,000 were similarly funded. Adjusted for this timing difference, Allies' operating position is a surplus of approximately $205,000 in FY2023/24 and $509,000 in FY2024/25. Additionally, the February 2025 merger with Extraordinary Families (EF) also resulted in the transfer of EF's restricted net assets to Allies. Expenses associated with remaining transferred funds with timing or use restrictions may be reflected in future fiscal years, representing an additional timing difference of the same nature described above. |
| Form 990, Part III, Line 1: Organization's Mission Statement | through comprehensive child and family services. Allies is a community-based organization with a nearly 40-year history of working with the most vulnerable children and families in Los Angeles, helping address the potentially devastating effects of deep poverty, trauma, abuse, and neglect. Founded in 1987 as a foster care and adoption agency called Westside Children's Center-and operating as Allies for Every Child ("Allies") since 2019-Allies has maintained this work as our anchor. Because the vast majority of child welfare system involvement is caused by neglect-and more often than not driven by systemic poverty-Allies has continued to expand our approach throughout the years to encompass a range of trauma-responsive, child-centered, and family-focused services aimed at preventing involvement (or further involvement) with the child welfare system. In February 2025, Allies formally merged with Extraordinary Families, strengthening our foster care and adoption services and expanding our reach across Los Angeles County. Founded in 1994 as the Southern California Foster Family Agency, Extraordinary Families built a three-decade record on a simple but powerful principle: find families for children, not children for families. This strategic merger aligned two mission-driven organizations with complementary expertise, deepening Allies' capacity to serve children, youth, and young adults involved in the child welfare system while preserving our longstanding commitment to prevention, early childhood development, and strengthening families. Today, Allies impacts the lives of more than 3,000 people each year through foster care and adoption services, family strengthening interventions, high-quality early education programs, and multidisciplinary supports accessible to all Allies families. With a deep understanding of how adversity can impact the developing brain, Allies' team designs and delivers services using a neurobiologically-informed, trauma-sensitive, relationship-focused approach. Allies is accredited by the Council on Accreditation (COA), which recognizes Allies as an agency that successfully implements the highest performance standards and delivers high-quality services. |
| Form 990, Part VI, Section A, line 4 | As part of the February 14, 2025 merger with Extraordinary Families, Allies for Every Child's Bylaws were completely restated to reflect the governance structure of Allies, the surviving corporation, after the merger. |
| Form 990, Part VI, Section B, line 11b | The Form 990 will be reviewed by management and the finance committee, then provided to the full board prior to its filing. |
| Form 990, Part VI, Section B, line 12c | The Board of Directors sign a declaration of non conflict of interest annually. Compliance with the conflict of interest policy is regularly and consistently monitored and enforced as defined in Article X "Periodic Review" in the Conflict of Interest Policy. |
| Form 990, Part VI, Section B, line 15 | The Board of Directors may hire an independent executive recruiting firm and also uses a professional HR organization when selecting a President & CEO. The Board has established recruitment, selection and related policies, which guide the staffing of other Allies positions. Allies is committed to recruiting and hiring enough appropriately qualified and best suited personnel to support achievement of its mission and strategic goals, and best serve its clients. Allies seeks to employ, in its best judgment, the most qualified candidates for approved positions while engaging in recruitment and selection practices that are in compliance with all applicable employment laws and best practices. Compensation is determined through wage surveys specific to their job title/function and service areas. In addition, we review comparability data on these roles in similarly sized organizations, to get to a salary range that is both competitive and sustainable. |
| Form 990, Part VI, Section C, line 19 | Form 990, audited financials and the Form 1023 are available upon request, and the Form 990 is posted on guidestar.org annually. |
| Form 990, Part XI, line 9: | Transfer of net assets 2,391,339. |
| Form 990, Part IX: | Note on Management and General Expenses: The Board of Directors authorized the use of board-designated reserve funds to support pre-development planning for Allies Village, a proposed community of 14 residential units for former foster youth and their young children adjacent to Allies' Early Education Center. A portion of FY2024/25 Management and General and Fundraising expenses reflects these pre-development planning costs, which represent program development activity outside of normal operations and are excluded from the agency's Federal Indirect Cost Rate calculation. Pre-development costs of this nature are typically eligible for reimbursement through a capital campaign as the project advances. |
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