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← FOUNDATION FOR POSITIVELY KIDS

Form 990 for tax year 2024

Filed by FOUNDATION FOR POSITIVELY KIDS.

What the amendment changed

Compared with the return it replaced , filed 25 June 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
$411,967
Total expenses
$862,342
Contributions and grants received
$64,227
Grants paid
$137,578
Program service revenue
$85,669
Investment income
$116,760
Other revenue
$145,311
Total assets, end of year
$0
Total liabilities, end of year
$408,867
Net assets or fund balances, end of year
-$408,867
Program services expenses (Part IX)
$731,163
Management and general expenses
$131,179
Fundraising expenses
$0
Program service expenses (Part III)
$731,163

Program services were 84.8% 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)

    $54,227

  • 1f · All other contributions, gifts and grants

    $10,000

  • 2a · Program service revenue: PATIENT SERVICE REVENU

    total $85,669 · related or exempt $85,669

  • 3 · Investment income

    total $116,760 · related or exempt $116,760

  • 11a · Other revenue: INSURANCE PROCEEDS

    total $75,126 · related or exempt $75,126

  • 11b · Other revenue: ERC INCOME

    total $55,224 · related or exempt $55,224

  • 11c · Other revenue: MISCELLANEOUS REVENUE

    total $14,961 · related or exempt $14,961

  • 11e · Other revenue, total

    $145,311

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $137,578 · program services $137,578

  • 5 · Compensation of officers, directors and key employees

    total $80,769 · program services $80,769

  • 7 · Other salaries and wages

    total $391,430 · program services $391,430

  • 10 · Payroll taxes

    total $22,198 · program services $22,198

  • 11b · Fees: legal

    total $101,094 · management and general $101,094

  • 11c · Fees: accounting

    total $4,000 · management and general $4,000

  • 12 · Advertising and promotion

    total $22 · management and general $22

  • 13 · Office expenses

    total $14,641 · management and general $14,641

  • 23 · Insurance

    total $7,682 · management and general $7,682

  • 24a · Other expenses: OUTSIDE SERVICES

    total $42,331 · program services $42,331

  • 24b · Other expenses: SOFTWARE

    total $24,168 · program services $20,788 · management and general $3,380

  • 24c · Other expenses: MEDICAL SUPPLIES

    total $10,395 · program services $10,395

  • 24d · Other expenses: RENT

    total $7,290 · program services $7,290

  • 24e · All other expenses

    total $18,744 · program services $18,384 · management and general $360

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $192,583 · end of year $0

  • 2 · Savings and temporary cash investments

    end of year $0

  • 3 · Pledges and grants receivable

    end of year $0

  • 4 · Accounts receivable

    end of year $0

  • 5 · Loans and receivables from officers and key people

    end of year $0

  • 6 · Loans and receivables from disqualified persons

    end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $383,504 · end of year $0

  • 8 · Inventories for sale or use

    end of year $0

  • 9 · Prepaid expenses and deferred charges

    end of year $0

  • 10c · Land, buildings and equipment, net

    end of year $0

  • 11 · Investments: publicly traded securities

    end of year $0

  • 12 · Investments: other securities

    end of year $0

  • 13 · Investments: program-related

    end of year $0

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $460,274 · end of year $338,795

  • 25 · Other liabilities

    beginning of year $74,305 · end of year $70,072

  • 27 · Net assets without donor restrictions

    beginning of year $41,508 · end of year -$408,867

  • 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 $731,163 · Grants $137,578 · Revenue $347,740

  • N/A

  • N/A

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Jolie Courtney

    TREASURER

    Total calculated
    $0
    Hours/week
    0.01

  • Lee Filipe

    SECRETARY

    Total calculated
    $0
    Hours/week
    0.01

  • Amanda Cormican

    CEO / PRESIDENT

    Total calculated
    $315,440
    From this org
    $315,440
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $80,769
    Bonus
    $0
    Other
    $234,671
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $315,440

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 HAD A CONTRACTED AMOUNT TO BE PAID OUT DURING THE CLOSING OF THE ORGANIZATION. THIS WAS LISTED SEPARATELY FROM HER SALARY EARNED DURING THE OPERATIONS. THE OTHER COMPENSATION INCLUDES PTO BUYOUT OF $45,514 AND CONTRACT PAYOUT OF $189,157. THE CONTRACT WAS SIGNED UPON HIRE BY THE PRIOR CEO/PRESIDENT AND EXECUTIVE TEAM.

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

  • BRIGHTER PEDIATRICS

    $130,578

    THE PURPOSE OF THIS DONATION WAS TO DISTRIBUTE ALL OF THE CASH ON HAND TO CLOSE FOUNDATION FOR POSITIVELY KIDS

  • SPLASHES OF HOPE

    $7,000

    FOR RESTRICTED FUNDS REMAINING FROM SPEEDWAY CHILDREN'S CHARITIES AND RAIDERS FUNDING

Assets distributed on this return

Schedule N, as filed: what the organization did with its assets when it liquidated or dissolved, or disposed of more than a quarter of them, and who received them. A recipient with an EIN is usually a successor organization; filers also list expenses such as legal fees here.

  • BRIGHTER PEDIATRICS

    $130,578

    Liquidation · CASH · Aug 8, 2025 · 501(C)(3)

  • NEVADA STATE RECYCLING

    $0

    Liquidation · ELECTRONICS: COMPUTERS, PRINTERS, SCANNERS · May 22, 2025

  • DESERET INDUSTRIES

    $0

    Liquidation · FURNITURE: OFFICE DESKS/CHAIRS · Jun 2, 2025 · 501(C)(3)

  • No recipient named

    $0

    Liquidation · MEDICAL SUPPLIES - DISCARDED · May 20, 2025

  • No recipient named

    $0

    Liquidation · EQUIPMENT: INFANT SCALE, VACCINE FRIDGES, VISION SCREENER - DONATED TO NEARBY PEDIATRIC CLINIC · Jun 23, 2025

Provenance

Return type
form_990
Tax year
2024
Filed
24 November 2025
IRS schema version
2024v5.2
Source object
202523299349301352

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