2026-07-28T10:05:27-05:00 2025-12-31 823280471 Zwygart John & Associates 16130 N Merchant Way Nampa ID 836874815 990 2025-01-01 820408564 Friends of Children and Families Inc FRIE 2083449187 6225 N Meeker Place Suite 150 Boise ID 83713 Lisa Burke Executive Director 2083449187 2026-07-28 1 Jordan Zwygart P01702065 2084594649 2025 2025-03-06 01:10:19Z Lisa Burke 6225 N Meeker Place Suite 150 Boise ID 83713 5857966 0 X www.focaf.org X 1986 ID THE ORGANIZATION OFFERS HEAD START AND RELATED PROGRAMS TO ELIGIBLE CHILDREN AND FAMILIES. 8 8 109 300 1425 0 5893541 5801776 0 0 0 1425 0 54765 5893541 5857966 0 0 0 0 4302168 4260117 0 0 22446 1729173 1602497 6031341 5862614 -137800 -4648 2717572 2704343 672048 663467 2045524 2040876 THE ORGANIZATION OFFERS HEAD START AND RELATED PROGRAMS TO ELIGIBLE CHILDREN AND FAMILIES. 0 0 5690088 THE ORGANIZATION'S SOLE PURPOSE IS TO PROVIDE HEAD START AND RELATED SERVICES TO ELIGIBLE CHILDREN AND THEIR FAMILIES IN THE SOUTHWEST IDAHO AREA. ALL PROGRAM SERVICE EXPENSES RELATE TO THIS FUNCTION. 5690088 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 18 0 1 109 1 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 ID X The Organization 2083449187 6225 N Meeker Place Suite 150 Boise ID 83713 Dr Ruth Calnon Co-Chair 1.00 X X 0 0 0 Sheryl Logan Fenwick Secretary 1.00 X 0 0 0 Kim Sanchez Director 1.00 X 0 0 0 Jeff Van Nest Vice Chair/Treasurer 1.00 X 0 0 0 Marcela Calderon Moreno Director 1.00 X 0 0 0 Lisa Burke Executive Dir. 40.00 X X 124498 0 0 Kristin Trombley Co-Chair 1.00 X X 0 0 0 Nikki Rameriez Smith Director 1.00 X 0 0 0 Blanca Rios Director 1.00 X 0 0 0 124498 0 0 1 0 0 0 0 5801776 5801776 1425 1425 Misc 900099 31004 31004 Sale of Asset 459900 23761 23761 54765 5857966 54765 1425 0 124498 124498 3346207 3346207 531896 531896 257516 257516 560692 560692 61905 61905 525 525 138091 138091 Supplies 573700 552205 21495 Child Service Consultan 92943 92943 Staff Development 65735 56564 8384 787 Child Services 42808 42808 66098 62854 3080 164 5862614 5690088 150080 22446 209881 297331 60000 61394 357080 353721 70583 88987 4136452 2233542 2020028 1902910 2717572 2704343 508550 520755 113250 94321 50248 48391 672048 663467 X 2045524 2040876 2045524 2040876 2717572 2704343 -4648 0 X 0 1 X 1 1 1 X 6133054 5693207 5868351 5862517 5801776 29358905 6133054 5693207 5868351 5862517 5801776 29358905 29358905 134 108 1425 1667 29360572 0.99990 0.99990 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 322151 322151 2785438 1642798 1142640 0 1028863 590744 438119 0 1902910 Operating Lease Liability 48391 48391 X 6152118 294152 294152 5857966 0 5857966 6156766 294152 294152 5862614 0 5862614 Part X, Line 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, THE YEARS ENDING DECEMBER 31, 2025, 2024, AND 2023 REMAIN OPEN TO EXAMINATION BY MAJOR TAXING JURISDICTIONS. Form 990, Part VI, Section B, line 11b THE FORM 990 IS REVIEWED BY THE BOARD TREASURER OR HIS/HER DESIGNEE. COPIES ARE THEN DISTRIBUTED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL. THE BOARD TREASURER REPORTS ON THIS PROCESS AT THE MONTHLY BOARD MEETING WHEREIN COPIES OF THE FORM 990 ARE DISTRIBUTED TO THE BOARD MEMBERS. Form 990, Part VI, Section B, line 12c KEY EMPLOYEES AND BOARD MEMBERS DISCLOSE ANNUALLY WHETHER ANY RELATIONSHIPS EXIST BETWEEN THEMSELVES AND VENDORS, CONSULTANTS OR INDEPENDENT CONTRACTORS. BOARD MEMBERS ARE PROHIBITED FROM VOTING OR PARTICIPATING INDECISIONS WHERE THERE IS AN ACTUAL OR PERCEIVED CONFLICT OF INTEREST. UPON EMPLOYMENT, ALL EMPLOYEES SIGN A STATEMENT ACKNOWLEDGING THAT ANY CONFLICT OF INTEREST MUST BE IMMEDIATELY REPORTED TO HIS/HER SUPERVISOR. ALL POTENTIAL CONFLICTS OF INTEREST INVOLVING KEY EMPLOYEES ARE REFERRED TO THE BOARD FOR RESOLUTION. Form 990, Part VI, Section B, line 15 THE BOARD'S PERSONNEL COMMITTEE ANNUALLY REVIEWS THE EXECUTIVE DIRECTOR'S JOB PERFORMANCE AND COMPENSATION AND MAKES ANY RECOMMENDATIONS TO THE BOARD FOR APPROVAL. COMPENSATION POLICIES ARE CONGRUENT WITH HEAD START'S NATIONAL PERFORMANCE STANDARDS AS WELL AS PREVAILING STATE AND LOCAL AREA COMPENSATION FOR SIMILAR POSITIONS IN LIKE ORGANIZATIONS. EACH EMPLOYEE'S JOB PERFORMANCE IS ANNUALLY REVIEWED BY THEIR SUPERVISOR, AND THIS PROCESS IS COORDINATED THROUGH THE HUMAN RESOURCES SPECIALIST. ALL POSITIONS HAVE A CLASSIFICATION THAT IS ADJUSTED FOR EDUCATION AND EXPERIENCE. COMPENSATION POLICIES ARE CONGRUENT WITH HEAD START'S NATIONAL PERFORMANCE STANDARDS AS WELL AS PREVAILING STATE AND LOCAL AREA COMPENSATION FOR SIMILAR POSITIONS IN LIKE ORGANIZATIONS. Form 990, Part VI, Section C, line 19 GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST.