Form 990 for tax year 2024

Filed by FOUNDATION FOR POSITIVELY KIDS.

This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.

What the amendment changed

Compared with the latest return for 2024 , filed 24 November 2025. matched by us Only the return's totals, a 990-PF's accounting method and the names listed in Part VII (Part VIII on a 990-PF) are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Total revenue: $1,731,355 changed to $411,967
Total expenses: $1,761,148 changed to $862,342
Contributions and grants received: $90,083 changed to $64,227
Grants paid: $0 changed to $137,578
Program service revenue: $1,427,607 changed to $85,669
Investment income: $219 changed to $116,760
Other revenue: $213,446 changed to $145,311
Total assets, end of year: $576,087 changed to $0
Total liabilities, end of year: $534,579 changed to $408,867
Net assets or fund balances, end of year: $41,508 changed to -$408,867
Program services expenses: $1,553,751 changed to $731,163
Management and general expenses: $186,266 changed to $131,179
Fundraising expenses: $21,131 changed to $0
Program service expenses (Part III): $1,553,751 changed to $731,163

Totals

Total revenue: $1,731,355
Total expenses: $1,761,148
Contributions and grants received: $90,083
Grants paid: $0
Program service revenue: $1,427,607
Investment income: $219
Other revenue: $213,446
Total assets, end of year: $576,087
Total liabilities, end of year: $534,579
Net assets or fund balances, end of year: $41,508
Program services expenses (Part IX): $1,553,751
Management and general expenses: $186,266
Fundraising expenses: $21,131
Program service expenses (Part III): $1,553,751

Program services were 88.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

1e · Government grants (contributions)

$7,663
1f · All other contributions, gifts and grants

$82,420
2a · Program service revenue: PATIENT SERVICE REVENU

total $1,427,607 · related or exempt $1,427,607
3 · Investment income

total $219 · unrelated business $219
11a · Other revenue: MISCELLANEOUS REVENUE

total $113,446 · related or exempt $113,446
11b · Other revenue: INSURANCE PROCEEDS

total $100,000 · related or exempt $100,000
11e · Other revenue, total

$213,446

Functional expenses

Part IX, the statement of functional expenses.

5 · Compensation of officers, directors and key employees

total $211,499 · program services $211,499
7 · Other salaries and wages

total $965,379 · program services $965,379
9 · Other employee benefits

total $8,788 · program services $8,788
10 · Payroll taxes

total $113,466 · program services $113,466
11b · Fees: legal

total $14,604 · management and general $14,604
11c · Fees: accounting

total $45,533 · management and general $45,533
12 · Advertising and promotion

total $3,759 · management and general $3,759
13 · Office expenses

total $19,159 · program services $12,924 · management and general $6,235
14 · Information technology

total $82,568 · program services $72,385 · management and general $10,183
16 · Occupancy

total $78,874 · program services $78,874
20 · Interest

total $9,933 · management and general $9,933
23 · Insurance

total $52,692 · management and general $52,692
24a · Other expenses: MEDICAL SUPPLIES

total $20,619 · program services $20,619
24b · Other expenses: CONTRACT LABOR

total $20,195 · program services $20,195
24c · Other expenses: UTILITIES

total $17,342 · program services $17,342
24e · All other expenses

total $96,738 · program services $32,280 · management and general $43,327 · fundraising $21,131

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $254,871 · end of year $192,583
7 · Other notes and loans receivable

beginning of year $393,862 · end of year $383,504
14 · Intangible assets

beginning of year $150,839
17 · Accounts payable and accrued expenses

beginning of year $685
23 · Secured mortgages and notes payable

beginning of year $499,574 · end of year $460,274
25 · Other liabilities

beginning of year $150,839 · end of year $74,305
27 · Net assets without donor restrictions

beginning of year $148,474 · end of year $41,508
28 · Net assets with donor restrictions

beginning of year $0 · end of year $0

Mission and programs · 2024

Mission

THE MISSION OF THE FOUNDATION FOR POSITIVELY KIDS IS TO PROVIDE HIGH QUALITY HEALTHCARE SERVICES FOR MEDICALLY FRAGILE AND/OR DEVELOPMENTALLY DELAYED CHILDREN, BIRTH TO 18, AND THEIR FAMILIES IN SOUTHERN NEVADA.

THE MISSION OF THE FOUNDATION FOR POSITIVELY KIDS IS TO PROVIDE HIGH QUALITY HEALTHCARE SERVICES FOR MEDICALLY FRAGILE AND/OR DEVELOPMENTALLY DELAYED CHILDREN, BIRTH TO 18, AND THEIR FAMILIES IN SOUTHERN NEVADA.

Expenses $1,553,751 · Revenue $1,641,053
N/A
N/A

As filed on the 2024 return.

Listed in Part VII

Jolie CourtneyJOLIE COURTNEY

TREASURER

Total calculated

$0

Hours/week

0.01
Lee FilipeLEE FILIPE

SECRETARY

Total calculated

$0

Hours/week

0.01
Amanda CormicanAMANDA CORMICAN

CEO / PRESIDENT

Total calculated

$211,499

From this org

$211,499

From related orgs

$0

Other

$0

Hours/week

40

Schedule J breakdown matched by us

Base

$173,077

Bonus

$0

Other

$38,422

Deferred

$0

Nontaxable benefits

$0

Filer's total

$211,499

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

3 · Form 990 of other organizations
3 · Written employment contract
3 · Compensation survey or study
3 · Approval by the board or compensation committee
7 · Other non-fixed payments

Answered no

4a · Severance or change-of-control payment
4b · Supplemental nonqualified retirement plan
4c · Equity-based compensation arrangement
5a · Pay contingent on this organization's revenues
5b · Pay contingent on a related organization's revenues
6a · Pay contingent on this organization's net earnings
6b · Pay contingent on a related organization's net earnings
8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 7: AMANDA CORMICAN WAS THE CHIEF NURSING OFFICER DURING THE COVID PANDEMIC AND FOUNDATION FOR POSITIVELY KIDS WAS NOT ABLE TO PROVIDE TIME OFF, OR TO PAY OUT HER UNUSED VACATION HOURS DURING THIS TIME. THE VACATION BUYOUT FROM 07/28/2020 TO 07/27/2023 WAS APPROVED BY THE PREVIOUS CEO AND PROGRAM DIRECTOR IN SEPTEMBER 2023 WHEN THE PANDEMIC CONDITIONS IMPROVED AND FUNDING WAS AVAILABLE. THESE FUNDS WERE PAID OUT DURING 2024.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type: form_990
Tax year: 2024
Filed: 25 June 2025
IRS schema version: 2024v5.2
Source object: 202531819349301563

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