2025-04-14T22:06:40-05:00 2024-06-30 390859910 BAKER TILLY ADVISORY GROUP LP 18500 VON KARMAN AVE 10TH FLOOR IRVINE CA 92612 990 2023-07-01 952666942 CHILDNET YOUTH & FAMILY SERVICES CHIL 5624985500 3545 LONG BEACH BLVD LONG BEACH CA 90807 WENDY FIES EXECUTIVE OFFICER/CFO 5624985500 2025-03-26 1 0 BRIAN YACKER P00401346 9492222999 2025-03-26 2023 2025-03-06 01:10:19Z KATHY HUGHES 3545 LONG BEACH BLVD LONG BEACH CA 90807 42906825 0 X WWW.CHILDNET.NET X 1970 CA TO PROVIDE SAFE HOMES, EDUCATION AND COUNSELING TO VULNERABLE CHILDREN AND FAMILIES. 13 10 370 10 0 0 32849539 34810319 0 0 2822211 1691550 83727 71949 35755477 36573818 3841398 3226375 0 0 23898488 24918847 0 0 169308 6752614 6437107 34492500 34582329 1262977 1991489 44738032 45309232 17130673 14652908 27607359 30656324 X TO PROVIDE SAFE HOMES, EDUCATION AND COUNSELING TO VULNERABLE CHILDREN AND FAMILIES. THE PROGRAM PHILOSOPHY REINFORCES PERSONAL RESPONSIBILITY AND EMPHASIZES THE NEED FOR A STRONG FAMILY UNIT. 0 0 21114153 123935 BEHAVIORAL HEALTH SERVICES PROVIDE COMMUNITY BASED SERVICES TO HIGH RISK CHILDREN IN THE COMMUNITY. THE PROGRAM HELPS CHILDREN AND THEIR FAMILIES TAKE CHARGE OF THEIR LIVES THROUGH INCREASED DECISION MAKING UTILIZING A SOLUTIONS FOCUSED APPROACH. BEHAVIORAL HEALTH SERVICES WERE PROVIDED TO A TOTAL OF 1,974 UNDUPLICATED CLIENTS. 6112263 3005622 FOSTER FAMILY NETWORK (FFN) WAS ESTABLISHED IN 1986 TO ADDRESS THE GROWING NEED FOR QUALITY FOSTER HOMES FOR CHILDREN OF PHYSICAL, SEXUAL AND EMOTIONAL ABUSE, NEGLECT AND/OR ABANDONMENT. CHILDREN ARE REFERRED TO FFN BY COUNTY DEPARTMENTS OF SOCIAL SERVICES. THE PROGRAM PLACES BOYS AND GIRLS, BIRTH TO 21 YEARS OLD, IN LOVING FOSTER HOMES. FFN RECRUITS AND TRAINS FAMILIES, INCLUDING SINGLE-PARENTS, WHO ARE WILLING TO PROVIDE A WARM, STABLE, NURTURING ENVIRONMENT FOR THESE CHILDREN. FFN'S SOCIAL WORK STAFF PROVIDES ONGOING TRAINING AND SUPPORT FOR THE FOSTER FAMILIES. A TOTAL OF 102 CHILDREN WERE SERVED IN THE FOSTER CARE PROGRAM. 2043717 96638 THE RELATIVE HOME ASSESSMENT SERVICES PROGRAM PROVIDES SUPPORT SERVICES TO RELATIVE CAREGIVERS WHO HAVE PRIMARY CARE OF CHILDREN RESIDING WITH THEM. PROVIDING COMPREHENSIVE SUPPORT SERVICES TO RELATIVE CAREGIVERS WILL EVENTUALLY RESULT IN POSITIVE YOUTH OUTCOMES IN EDUCATION AND CAREER SUCCESS. A LONG RANGE GOAL IS AN INCREASED RATE OF PERMANENCY FOR CHILDREN WHO COULD NOT BE REUNITED WITH PARENTS. A TOTAL OF 796 CHILDREN WERE SERVED IN THE RELATIVE HOME ASSESSMENT SERVICES PROGRAM. 540238 180 ADOPTIONS AND OTHER MISC. SMALL PROGRAMS THAT BENEFIT CHILDREN. THE ADOPTION PROGRAM ALLOWS CHILDREN ALREADY IN CERTIFIED FOSTER HOMES, AS WELL AS CHILDREN WAITING FOR ADOPTIVE HOMES TO RECEIVE ADOPTIVE SERVICES. THESE SERVICES INCLUDE THE ADOPTIVE HOME STUDY AND SUBSEQUENT SERVICES TO COMPLETE THE ADOPTION PROCESS. DURING THE YEAR COVERED, 13 CHILDREN WERE ADOPTED UNDER THIS PROGRAM. 540238 180 29810371 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 1 1 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 1 59 0 1 370 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X THE ORGANIZATION 5624985500 3545 LONG BEACH BLVD LONG BEACH CA 90807 KATHY HUGHES PRESIDENT/CEO 50.00 X 552684 0 120636 ALLAN GREENBERG DEPUTY EXECUTIVE OFFICER/CFO 50.00 X 408426 0 119483 MONICA QUINONES CHIEF OPERATIONS OFFICER 50.00 X 371362 0 93703 WENDY FIES CONTROLLER 40.00 X 280091 0 70636 LEEANN EKSTROM BHS DIRECTOR 40.00 X 140532 0 43493 NICHOLAS PAPPAS IT DIRECTOR 40.00 X 165210 0 14629 CHERRIE GIBBS ADMINISTRATIVE OPERATIONS ADVISOR 40.00 X 133564 0 24700 TRACI HASSLER HUMAN RESOURCES DIRECTOR 40.00 X 140074 0 8449 TIM RICHMOND CHAIRMAN 2.00 X X 0 0 0 DON TROJAN VICE CHAIRMAN 2.00 X X 0 0 0 LOU CASSANI SECRETARY 2.00 X X 0 0 0 BRADEN PHILLIPS TREASURER 2.00 X X 0 0 0 DR ERAINIA FREEMAN DIRECTOR 2.00 X 0 0 0 KARIN POLACHECK DIRECTOR 2.00 X 0 0 0 JIM CHOURA DIRECTOR 2.00 X 0 0 0 MIKE DEADERICK DIRECTOR 2.00 X 0 0 0 RANDY WILSON DIRECTOR 2.00 X 0 0 0 BOB ALPERIN DIRECTOR 2.00 X 0 0 0 GORDON LENTZNER DIRECTOR 2.00 X 0 0 0 PHIL RAMSDALE DIRECTOR 2.00 X 0 0 0 BOB ARMSTRONG DIRECTOR 2.00 X 0 0 0 2191943 0 495729 21 0 1 0 ALLYSON K WELLS 353 ULTIMO AVENUE LONG BEACH CA 90814 MENTAL HEALTH INDEPENDENT CONTRACTOR 363800 JAMES N HOGREBE 152 SUNSET TERRACE LAGUNA BEACH CA 92651 MENTAL HEALTH INDEPENDENT CONTRACTOR 261893 DIGICOM (USA) CORP 3910 PROSPECT AVENUE YORBA LINDA CA 92886 COMM CONSULTING & IMPLEMENTATION 163547 BELTMANN GROUP INCORPORATED 2480 LONG LAKE ROAD LONG LAKE ROAD MN 55113 IT SERVICE PROVIDER 155312 ONGUARD INC 21133 VICTORY BLVD STE 214 CANOGA PARK CA 91303 SECURITY GUARD AGENCY 146961 11 34733949 76370 41600 34810319 560144 560144 115830 43881 71949 71949 71949 5449447 1971085 5277957 1011169 171490 959916 1131406 1131406 36573818 0 0 1763499 3226375 3226375 1796151 511886 1284265 18973908 17371741 1516399 85768 729663 489563 234378 5722 1966966 1759282 195618 12066 1452159 1304306 141315 6538 142758 132060 8384 2314 52863 37091 15772 65500 65500 1784415 1556634 227237 544 850255 674796 170555 4904 469276 452295 16425 556 433327 432983 344 177352 157191 19997 164 490234 464850 24530 854 564307 523932 38988 1387 547661 547661 REPAIRS AND MAINTENANCE 524969 499514 24592 863 RECRUITMENT 146650 141611 5039 DUES AND LICENSES 87758 28288 53854 5616 MISCELLANEOUS 50681 40046 10276 359 49101 5927 1521 41653 34582329 29810371 4602650 169308 8728 2819 123720 427197 4593239 2524587 141066 208751 26194307 5475776 21606532 20718531 16637424 19253062 1627323 2174285 44738032 45309232 4612623 3877761 12358918 10190035 159132 585112 17130673 14652908 X 27607359 30656324 27607359 30656324 44738032 45309232 1991489 1057476 0 X X 0 1 X 1 1 1 X 31724381 32204393 32017154 32849539 34810319 163605786 31724381 32204393 32017154 32849539 34810319 163605786 163605786 638038 902260 1299434 753050 675974 4268756 59 4709 404 3582 8754 167883296 0.97450 0.97400 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 59. 2020 AMOUNT: $ 4,709. 2021 AMOUNT: $ 404. 2022 AMOUNT: $ 3,582. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2127847 2127847 19863454 1786329 18077125 1500451 1063798 436653 2275911 2199005 76906 426644 426644 0 20718531 LEASE LIABILITIES - OPERATING LEASES 585112 585112 X 37675175 1057476 1057476 36617699 -43881 -43881 36573818 34626210 43881 43881 34582329 0 34582329 PART X, LINE 2: CHILDNET IS EXEMPT FROM TAXATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES THAT ALL OF THE POSITIONS TAKEN BY CHILDNET IN ITS FEDERAL AND STATE EXEMPT ORGANIZATION TAX RETURNS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. CHILDNET'S RETURNS ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AND FOUR YEARS, RESPECTIVELY, AFTER THEY ARE FILED. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSE -43,881. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE 43,881. 1 ASSISTANCE TO FOSTER PARENTS 102 2988356 CHILD RELATED EXPENSES 924 238019 FMV GOODS AND SUPPLIES PART I, LINE 2: PAYMENTS TO INDIVIDUALS ARE MONITORED UNDER THE REGULATIONS OF THE AID FOR DEPENDENT CHILDREN. CHILDNET RECRUITS AND TRAINS FAMILIES, INCLUDING SINGLE PARENTS, WHO ARE WILLING TO PROVIDE A WARM, STABLE, AND NURTURING ENVIRONMENT FOR THESE CHILDREN. CHILDNET'S SOCIAL WORK STAFF PROVIDES ONGOING TRAINING AND SUPPORT FOR THESE FOSTER FAMILIES. FOOD, SHELTER, CLOTHING AND OTHER TYPES OF ASSISTANCE TO FOSTER CHILDREN ARE MONITORED BY OUR MASTERED LEVEL SOCIAL WORKERS VISITING THE HOMES OF THESE RECIPIENTS AND REVIEWING THEIR CARE, WHICH IS DONE ON A REGULAR AND CONTINUAL BASIS. X X X X 0 0 0 0 0 0 0 0 0 KATHY HUGHES PRESIDENT/CEO 334182 0 168307 0 50195 0 103600 0 17036 0 673320 0 0 0 ALLAN GREENBERG DEPUTY EXECUTIVE OFFICER/CFO 262901 0 142307 0 3218 0 84400 0 35083 0 527909 0 0 0 MONICA QUINONES CHIEF OPERATIONS OFFICER 235889 0 114307 0 21166 0 75800 0 17903 0 465065 0 0 0 WENDY FIES CONTROLLER 175951 0 72307 0 31833 0 57532 0 13104 0 350727 0 0 0 LEEANN EKSTROM BHS DIRECTOR 107200 0 16328 0 17004 0 8400 0 35093 0 184025 0 0 0 NICHOLAS PAPPAS IT DIRECTOR 143397 0 21328 0 485 0 8341 0 6288 0 179839 0 0 0 CHERRIE GIBBS ADMINISTRATIVE OPERATIONS ADVISOR 102917 0 12328 0 18319 0 7800 0 16900 0 158264 0 0 0 NORM WILSON & SONS INC OWNED BY RANDY WILSON, BOARD MEMBER 75930 CONSTRUCTION 0 CHOURA VENUE SERVICES OWNED BY JIM CHOURA, BOARD MEMBER 27852 VENUE SERVICES 0 DEMLER ARMSTRONG AND ROWLAND LLP BOB ARMSTRONG, BOARD MEMBER, IS A PARTNER AT THE LLP 13504 LEGAL SERVICES 0 X TOYS 4 34890 FMV X SCHOOL SUPPLIES 3 6710 FMV 0 1 0 PART I, COLUMN (B): NUMBER OF CONTRIBUTIONS. FORM 990, PART I, LINE 16B: THE ENTITY RECEIVES THE VAST MAJORITY OF THEIR FUNDING ON AN ANNUAL BASIS FROM FEDERAL, STATE, COUNTY AND CITY GOVERNMENTAL SOURCES. THE ENTITY SPENDS A RELATIVELY SMALL AMOUNT OF EXPENSES IN OBTAINING GOVERNMENT FUNDING, DUE TO THE LARGE NATURE OF GOVERNMENT GRANTS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN EXTERNAL CPA FIRM THAT WORKS WITH THE FINANCE DEPARTMENT OF CHILDNET. A DRAFT OF THE FORM 990 IS REVIEWED BY SENIOR MANAGEMENT AND CHILDNET'S AUDIT COMMITTEE BEFORE BEING FILED WITH THE IRS. THE DEPUTY EXECUTIVE OFFICER/CFO SIGNS THE FINAL 990 AFTER THE REVIEW IS COMPLETE. ALL MEMBERS OF THE BOARD WILL RECEIVE A COPY OF THE FORM 990 BEFORE THE RETURN IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD OF DIRECTORS, OFFICERS AND KEY EMPLOYEES COMPLETE AN ANNUAL CONFLICT OF INTEREST DISCLOSURE STATEMENT. IN GENERAL, IN CONNECTION WITH ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST, AN INSIDER MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD. SUCH DISCLOSURE MUST OCCUR AS SOON AS FEASIBLY POSSIBLE AFTER THE INSIDER REASONABLY BECOMES AWARE OF THE ACTUAL OR POTENTIAL CONFLICT OF INTEREST. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS TO THE BOARD, AND AFTER ANY DISCUSSIONS BETWEEN THE BOARD AND THE INSIDER REGARDING THE ACTUAL OR POTENTIAL CONFLICT OF INTEREST, THE INSIDER SHALL LEAVE THE BOARD MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON BY THE BOARD. THE BOARD ALONE SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. THE INSIDER MAY MAKE A PRESENTATION AT THE BOARD MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. THE BOARD MAY, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE BOARD SHALL DETERMINE WHETHER THE CORPORATION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE BOARD SHALL DETERMINE BY A MAJORITY VOTE WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE CORPORATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION, IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. FORM 990, PART VI, SECTION B, LINE 15 CHILDNET YOUTH AND FAMILY SERVICES' GOVERNING BOARD REVIEWS AND RECOMMENDS THE COMPENSATION AND BENEFITS OF THE CEO COMPENSATION AS WELL AS OTHER KEY LEADERSHIP POSITIONS OF THE ORGANIZATION. EACH MEMBER OF THE BOARD IS INDEPENDENT WITH RESPECT TO THE ORGANIZATION. AN OUTSIDE INDEPENDENT COMPENSATION CONSULTANT IS ENGAGED TO ASSIST THE BOARD IN ITS DETERMINATION AS TO THE REASONABLENESS OF COMPENSATION FOR THE CEO AND OTHER KEY LEADERSHIP POSITIONS. THE COMPENSATION CONSULTANT PROVIDES COMPARABILITY DATA REGARDING THE VARIOUS PAY ELEMENTS FOR EACH LEADERSHIP POSITION INCLUDING SALARY, BONUS, DEFERRED COMPENSATION, AND BENEFITS. IN REVIEWING AND ESTABLISHING COMPENSATION RANGES FOR EACH LEADERSHIP POSITION, THE CONSULTANT COLLECTS BACKGROUND INFORMATION REGARDING THE DUTIES AND SCOPE OF THE POSITIONS UNDER REVIEW, ACCOMPLISHMENTS DURING THE YEAR, AS WELL AS THE SIZE AND COMPLEXITY OF THE ORGANIZATION'S OPERATIONS. THE DATA IS REVIEWED AND ANALYZED BY THE BOARD WITHOUT ANY OF THE EMPLOYEES BEING PRESENT. DECISIONS ARE MADE REGARDING THE COMPENSATION FOR THE CEO AND KEY LEADERSHIP POSITIONS. THE BOARD MAINTAINS WRITTEN RECORDS TO INCLUDE (1) THE TERMS OF THE COMPENSATION FOR THE CEO AND EACH LEADERSHIP POSITION, INCLUDING THE DATE THE TRANSACTION WAS APPROVED (2) A LIST OF THE MEMBERS PRESENT DURING THE DEBATE OF THE APPROVED COMPENSATION TRANSACTIONS AND THOSE WHO VOTED ON IT AND (3) A DESCRIPTION OF THE COMPARABILITY DATA THAT WAS RELIED UPON AND HOW THE DATA WAS OBTAINED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THEIR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST. THE FORM 990 IS ALSO AVAILABLE ON GUIDESTAR.ORG. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.