2024-11-15T19:56:18-05:00 2023-12-31 454570537 MARJTAX INCORPORATED 3542 FRUITVALE- AVE PMB 227 OAKLAND CA 94602 990 2023-01-01 455120846 FIRECRACKER FORUM INC FIRE 5104884556 P O BOX 20621 OAKLAND CA 94620 ELLA LEVINE PRESIDENT 5104884556 2024-11-12 true false MARJORIE WILLIAMS-JONES P00564614 5104826204 2024-11-12 X 2023 2024-10-15 13:58:12Z ELLA LEVINE P O BOX 20621 OAKLAND CA 94620 501846 false X HTTPS://FIRECRACKERMATH.ORG/ X 2012 CA A MATH AFTER SCHOOL PROGRAM AND SUMMER CAMP THAT SERVES YOUTH AGES 5 - 16. YEAR-ROUND MATH CLASSES AT FOUR SITES, AFTER SCHOOL ENRICHMENT CLASSES AT PUBLIC AND PRIVATE SCHOOLS, PRIVATE LESSONS & CUSTOM LEARNING PODS. 6 5 0 0 16 0 223614 501846 0 0 223630 501846 1637 0 0 108100 197395 0 0 186698 272632 296435 470027 -72805 31819 66144 151655 112528 52658 -46384 98997 A MATH AFTER SCHOOL PROGRAM AND SUMMER CAMP THAT SERVES YOUTH AGES 5 - 16. YEAR-ROUND MATH CLASSES AT FOUR SITES, AFTER SCHOOL ENRICHMENT CLASSES AT PUBLIC AND PRIVATE SCHOOLS, PRIVATE LESSONS & CUSTOM LEARNING PODS. false false 438205 FIRECRACKER MATH MISSION IS TO PROVIDE THE OPPORTUNITY FOR EVERY CHILD TO EXPLORE AND DEVELOP THEIR MATHEMATICAL ABILITIES, AND TO PREPARE THEM TO PURSUE A CAREER IN A STEM-RELATED FIELD. KIDS EXPLORE MATH CONCEPTS AND INTERESTING MATH TOPICS, AND LEARN HOW TO APPLY REASONING SKILLS AND LOGICAL PROOFS TO SOLVING PROBLEMS WHILE BUILDING A SOLID FOUNDATION AND UNDERSTANDING OF MATHEMATICS. FIRECRACKER MATH HOLDS SUMMER CAMPS AT FOUR DIFFERENT LOCATIONS. FIRECRACKER MATH PARTNERS WITH PUBLIC AND PRIVATE SCHOOLS THROUGHOUT BAY AREA TO OFFER MATH ENRICHMENT CLASSES ONSITE. 438205 true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false true false false false false false false false false false false false false false true 42 0 true 0 false false false false false false false false X 6 5 false false false false false false false true true false false true true true true false false true true false CA X ELLA LEVINE 5104884556 P O BOX 20621 OAKLAND CA 94620 ELLA LEVINE PRESIDENT 40.00 X X 160025 0 0 SVETLANA LIVDAN DIRECTOR 10.00 X 2050 0 0 LUCY ARMENTROUT SECRETARY 0.50 X X 0 0 0 ELAINE HOLLIMAN DIRECTOR 2.00 X 0 0 0 ANN KENNEDY DIRECTOR 0.25 X 0 0 0 LEV MEDVEDEV TREASURER 3.00 X X 0 0 0 162075 1 false true false PROGRAM SERVICE FEES 611600 501846 501846 501846 501846 501846 X 194566 175314 19252 2745 2745 84 84 7500 7500 212242 212242 10474 10474 16703 11635 5068 5756 5756 15431 15431 2456 2456 8 6 2 REFUNDS 2062 2062 470027 438205 31822 0 21271 69062 1561 1561 43312 81032 66144 151655 80997 21127 31531 31531 112528 52658 X -46384 98997 -46384 98997 66144 151655 X 31819 113562 X false false false X 16 16 194806 161088 224531 223614 501846 1305885 194806 161088 224531 223630 501846 1305901 1305901 194806 161088 224531 223630 501846 1305901 1.00000 1.00000 0.00000 0.00000 X X false false false false false false false false false ELLA LEVINE PRESIDENT 104200 55825 160025 SCHEDULE J, PART III AMOUNT REPORTED AS "OTHER INCOME" FOR ELLA LEVINE REPRESENTS AMOUNTS THAT HAD BEEN DUE FOR PRIOR YEARS BUT NOT PAID UNTIL 2023. ELLA LEVINE NOTE PAYABLE START UP & COVID COSTS X 59800 31531 false true true 31531 FORM 990, PAGE 6, PART VI, LINE 11B THE 990 IS REVIEWED BY SELECTED MEMBERS OF THE BOARD OF DIRECTORS AND THEN DISTRIBUTED TO ALL BOARD MEMBERS PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY INCLUDES A DUTY TO DISCLOSE: IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. 4. VIOLATIONS OF THE CONFLICTS OF INTEREST POLICY A.IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST,IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. B.IF,AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST,IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS DECIDE THE SALARY AND BENEFITS OF THE PRESIDENT OF THE AGENCY. THE BOARD, WHICH INCLUDES INDEPENDENT MEMBERS, HAVE ASSESSED FAIR AND EQUITABLE COMPENSATION BASED ON COMPENSATION OF MANAGERS OF AGENCIES OF SIMILAR SIZE, FIELD AND LOCATION TO FIRECRACKER MATH. FORM 990, PAGE 6, PART VI, LINE 15B WAGES AND SALARIES OF STAFF ARE DETERMINED BY THE PRESIDENT, WITH OVERSIGHT OF THE BOARD OF DIRECTORS. THE WAGES AND SALARIES ARE BASED UPON COMPENSATION OF EMPLOYEES OF AGENCIES OF SIMILAR SIZE, FIELD AND LOCATION TO FIRECRACKER MATH FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST TO THE AGENCY. FORM 990, PART IX, LINE 11G INSTRUCTORS - FIRECRACKER FRM 136,393 0 0 PROFESSIONAL FEES -OTHER 5,606 0 0 CONTRACT SERVICES 70,243 0 0 TOTAL 212,242 0 0 FORM 990, PART XI, LINE 9 PRIOR PERIOD EXPENSE REIMBURSEMENTS 2,045 PROGRAM INCOME FROM PRIOR YEAR 111,517 TOTAL 113,562 WHEN THE BOOKS WERE CONVERTED FROM QUICKBOOKS DESKTOP TO QUICKBOOKS ONLINE AND LINKED WITH MERCHANT BANKS, IT WAS DISCOVERED THAT PROGRAM REVENUE FROM THE PRIOR YEAR HAD NOT BEEN RECOGNIZED IN THE AMOUNT OF 111,516.70. IN ADDITION, THERE WERE REFUNDS RECEIVED FOR EXPENSES PAID IN PRIOR YEARS IN THE AMOUNT OF 2,045. THIS RESULTS IN A NET ASSET ADJUSTMENT OF 113,562.