2024-05-29T14:31:27-05:00 2023-12-31 221914888 NISIVOCCIA LLP 200 VALLEY RD SUITE 300 MT ARLINGTON NJ 07856 990 2023-01-01 752986661 CHILDREN'S CARDIOMYOPATHY FOUNDATION CHIL 8668082873 24 WEST RAILROAD AVENUE 408 TENAFLY NJ 07670 LISA YUE INTERIM EXECUTIVE DIRECTOR 8668082873 2024-05-28 1 LISA YUE 999009999 0 CHRISTABEL VALLADARES CPA P02451559 9733281825 2024-05-28 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z LISA YUE 24 WEST RAILROAD AVENUE 408 TENAFLY NJ 07670 1728110 0 X HTTP://WWW.CHILDRENSCARDIOMYOPATHY.ORG/ X 2002 NJ TO ACCELERATE THE SEARCH FOR A CURE BY STIMULATING AND SUPPORTING PROMISING RESEARCH ON PEDIATRIC CARDIOMYOPATHY, BY EDUCATING AND ASSISTING PHYSICIANS AND PATIENTS ON THE COMPLEXITIES OF THE DISEASE, AND BY INCREASING AWARENESS AND ADVOCACY ON BEHALF OF AFFECTED CHILDREN AND THEIR FAMILIES. 4 4 4 12 0 0 433202 566893 0 0 142561 171070 69944 -2420 645707 735543 25000 90283 0 0 25716 309236 0 0 82308 707963 155297 758679 554816 -112972 180727 2508496 2617005 169287 12045 2339209 2604960 X TO ACCELERATE THE SEARCH FOR A CURE BY STIMULATING AND SUPPORTING PROMISING RESEARCH ON PEDIATRIC CARDIOMYOPATHY, BY EDUCATING AND ASSISTING PHYSICIANS AND PATIENTS ON THE COMPLEXITIES OF THE DISEASE, AND BY INCREASING AWARENESS AND ADVOCACY ON BEHALF OF AFFECTED CHILDREN AND THEIR FAMILIES. 0 0 142741 90283 SUPPORT INNOVATIVE RESEARCH RELEVANT TO THE CAUSE, DIAGNOSIS AND/OR TREATMENT OF PEDIATRIC CARDIOMYOPATHY THROUGH RESEARCH GRANT AWARDS AND RESEARCH COLLABORATIONS WITH THE NATIONAL CARDIOMYOPATHY REGISTRY. 99559 HEIGHTEN AWARENESS OF PEDIATRIC CARDIOMYOPATHY AMONG THE GENERAL PUBLIC, PATIENT AND MEDICAL COMMUNITY AND DEVELOP ACCESSIBLE EDUCATIONAL MATERIALS TO MEET THEIR NEEDS. 69379 OFFER SUPPORT SERVICES, RESOURCES AND NETWORKING OPPORTUNITIES TO HELP FAMILIES WITH AFFECTED CHILDREN COPE WITH THE CHALLENGES OF LIVING WITH PEDIATRIC CARDIOMYOPATHY. 60276 GENERATE WIDESPREAD AWARENESS OF THE DISEASE AMONG GOVERNMENT, MEDICAL, AND LAY COMMUNITIES TO PROMOTE INCREASED FOCUS AND FUNDING ON RESEARCH. 60276 371955 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 10 0 1 4 1 0 0 0 0 0 0 0 0 0 0 X 4 4 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY NJ X LUCY CANNAVALE 2013031488 12 SMULL AVE CALDWELL NJ 07006 LISA YUE PRESIDENT 2.00 X X 49992 0 0 CARNEY HAWKS TREASURER 2.00 X X 0 0 0 GINA PEATTIE EXECUTIVE DIRECTOR 40.00 X X 110000 0 0 LUCY CANNAVALE ACCOUNTANT/CFO 2.00 X X 0 0 0 159992 0 0 1 0 0 0 0 278933 287960 566893 51994 51994 979332 860256 119076 119076 119076 127627 278933 127627 0 2264 4684 -2420 -2420 735543 -2420 0 171070 90283 90283 159992 95995 23999 39998 123425 74056 18514 30855 25819 15491 3873 6455 20860 20860 50000 40000 5000 5000 2557 1916 641 4633 4633 4182 4182 6136 6136 6273 6273 WEBSITE EXPENSE 15151 15151 EDUCATION AND AWARENESS 10478 10478 SOFTWARE AND DATABASE 9528 9528 BANK PROCESSING FEES 8327 8327 17172 8739 8433 554816 371955 100553 82308 628344 1542049 1874016 1074956 6136 2508496 2617005 57287 12045 112000 169287 12045 X 2339209 2604960 2339209 2604960 2508496 2617005 180727 85024 0 X X 0 1 X 1 0 X 622668 510733 700446 433202 566893 2833942 622668 510733 700446 433202 566893 2833942 387910 2446032 47581 36622 36502 34542 51994 207241 3041183 0.80430 0.84840 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 952878 85024 132311 217335 735543 0 735543 687127 132311 132311 554816 0 554816 PART X, LINE 2: THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO SECTION 501 ( C )(3) OF THE INTERNAL REVENUE CODE AND CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS OTHER THAN A PRIVATE FOUNDATION. THE ORGANIZATION IS ALSO EXEMPT UNDER TITLE 15 OF THE STATE OF NEW JERSEY CORPORATIONS AND ASSOCIATIONS NOT-FOR-PROFIT ACT. THE ORGANIZATION IS ALSO EXEMPT UNDER ARTICLE 7-A OF THE EXECUTIVE LAW (ARTICLE 7-A) OF THE STATE OF NEW YORK. ACCORDINGLY, NO PROVISION FOR FEDERAL OR STATE INCOME TAX HAS BEEN PRESENTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION FOLLOWS THE PROVISIONS OF FASB ASC, INCOME TAXES. THE STANDARD PRESCRIBES A MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT METHODOLOGY THAT A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION RELATED TO THOSE TAX POSITIONS. THE ORGANIZATION DOES NOT EXPECT A SIGNIFICANT INCREASE OR DECREASE TO THE TOTAL AMOUNTS OF UNRECOGNIZED TAX POSITIONS DURING THE YEAR ENDED DECEMBER 31, 2023. HOWEVER, THE ORGANIZATION IS SUBJECT TO AUDIT BY TAX AUTHORITIES, INCLUDING A REVIEW OF ITS NONPROFIT STATUS WHICH MANAGEMENT BELIEVES WOULD BE UPHELD UPON EXAMINATION. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR THE POSITIONS TAKEN ON ITS TAX RETURNS. NONETHELESS, THE AMOUNTS ULTIMATELY PAID, IF ANY, UPON RESOLUTION OF THE ISSUES RAISED BY THE TAXING AUTHORITIES MAY DIFFER MATERIALLY FROM THE AMOUNTS ACCRUED FOR EACH YEAR. THE ORGANIZATION FILES INFORMATIONAL RETURNS WITH THE FEDERAL AND TWO STATE GOVERNMENTS ON AN ANNUAL BASIS - FORM 990 WITH THE INTERNAL REVENUE SERVICE, AND THE APPLICABLE FORM WITH EACH STATE. THESE RETURNS ARE SUBJECT TO EXAMINATIONS AT ANY TIME WITHIN STATUTORILY DEFINED PERIODS FROM THE LATEST FILING DATE FOR FEDERAL AND FOR EACH STATE JURISDICTION. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 132,311. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 132,311. GOLF FOR A CURE 344390 224267 120123 120123 WALK FOR A CURE 19745 18450 1295 1295 3 42425 36216 6209 6209 406560 278933 127627 127627 127627 0 NJ NY 1 0 0 0 1.00000 SUSAN HEPWORTH 24 WEST RAILROAD AVENUE SUITE 408 TENAFLY NJ 07670 0 0 1 THE RESEARCH FOUNDATION FOR SUNY 35 STATE STREET ALBANY NY 12207 161514621 501(C)(3) 77800 0 RESEARCH GRANT TRUSTEES OF COLUMBIA UNIVERSITY IN THE CITY OF NEW YORK 535 W 116TH ST NEW YORK NY 10027 135598093 501(C)(3) 12483 0 RESEARCH GRANT 2 FORM 990, SCHEDULE I, PART I, LINE 2 EXPLANATION THE ORGANIZATION MONITORS THE USE OF GRANT FUNDS IN THE UNITED STATES BY REQUIRING ALL GRANTEES TO SUBMIT REPORTS TO THEM AS WELL AS INVOICES FOR AMOUNTS EXPENDED WHICH ARE THEN REVIEWED BY THE ORGANIZATION TO ENSURE GRANT FUNDS ARE USED FOR THE PROPER PURPOSES. FORM 990, PART VI, SECTION A, LINE 2 RAYMOND YUE IS LISA YUE'S SIBLING. FORM 990, PART VI, SECTION B, LINE 11B CHILDREN'S CARDIOMYOPATHY FOUNDATION HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY MANAGEMENT AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS PROVIDED TO THE MEMBERS OF THE ORGANIZATIONS GOVERNING BODY FOR ANY COMMENTS PRIOR TO ITS SUBMISSION. THE GOVERNING BODY IS PROVIDED WITH A REASONABLE AMOUNT OF TIME TO REVIEW THE FORM 990. ANY COMMENTS ARE THEN GROUPED, SUMMARIZED AND PROVIDED THROUGH MANAGEMENT TO THE OUTSIDE ACCOUNTING FIRM. ANY APPLICABLE ISSUES ARE ADDRESSED PRIOR TO THE RETURN BEING FINALIZED AND APPROVED FOR FILING. FORM 990, PART VI, SECTION B, LINE 12C CHILDREN'S CARDIOMYOPATHY FOUNDATION CURRENTLY HAS IN PLACE A CONFLICT OF INTEREST POLICY WHICH IT REGULARLY MONITORS AND ENFORCES. THE BOARD MANDATES THAT ALL MEMBERS OF MANAGEMENT AND THE GOVERNING BODY ANNUALLY SIGN A CONFLICT OF INTEREST POLICY AND DISCLOSE ANY POTENTIAL OR ACTUAL CONFLICTS THAT MAY EXIST. IF A POTENTIAL OR ACTUAL CONFLICT OF INTEREST EXISTS, GOVERNING BODY AND MANAGEMENT WILL INVESTIGATE THE ISSUE. IF A CONFLICT OF INTEREST IS DETERMINED TO EXIST MANAGEMENT AND THE GOVERNING BODY WILL BE NOTIFIED IMMEDIATELY. THE MEMBER WILL NOT BE ALLOWED TO VOTE OR BE A PART OF ANY DECISIONS ABOUT ANY SUCH TRANSACTIONS THAT HAVE TO DO WITH THE CONFLICT UNTIL SUCH TIME THAT THERE IS NO LONGER A CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 AT BOARD MEETINGS, EMPLOYEES ARE GIVEN YEARLY REVIEWS. FORM 990, PART VI, SECTION C, LINE 19 CHILDREN'S CARDIOMYOPATHY FOUNDATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE UPON WRITTEN REQUEST AT THE ORGANIZATIONS OFFICE AT 24 WEST RAILROAD AVENUE, SUITE 408, TENAFLY, NJ 07670. IN ADDITION FORM 1023 AS WELL AS THE FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON WRITTEN REQUEST AT THE ORGANIZATIONS OFFICE. FORM 990 PART XII, LINE 2C NO CHANGE FROM THE PRIOR YEAR. SPARK STRATEGIC CONSULTING LLC 570 PIERMONT ROAD SUITE 133 CLOSTER NJ 07624 870824754 CONSULTING NJ N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 SPARK STRATEGIC CONSULTING LLC M 50000