2024-11-11T13:19:08-06:00 2024-06-30 991856619 GRANT THORNTON ADVISORS LLC 53 STATE STREET SUITE 1600 BOSTON MA 02109 990 2023-07-01 951641426 BRAILLE INSTITUTE OF AMERICA INC BRAI 3236631111 741 N VERMONT AVENUE LOS ANGELES CA 90029 DEBRA MARTIN CHIEF FINANCIAL OFFICER 3236631111 2024-11-11 1 0 Erin Couture P01390592 6177237900 2023 2024-10-15 13:58:12Z JAMES P KALES 741 N VERMONT AVENUE LOS ANGELES CA 90029 35681176 0 X WWW.BRAILLEINSTITUTE.ORG X 1961 CA To eliminate barriers caused by blindness and severe sight loss. 15 15 221 681 0 0 13942978 20334874 0 0 11101458 9989695 4537645 3830412 29582081 34154981 0 0 0 0 14586292 15864502 108000 221000 3680701 8920269 9217271 23614561 25302773 5967520 8852208 267484419 296457223 5958002 5725011 261526417 290732212 X To eliminate barriers caused by blindness and severe sight loss. (See Schedule O) 0 0 13844123 (SEE SCHEDULE O)A. Through Braille Institute's Educational Services, 1,415 adults, ages 18 and older, participated in more than 79,000 hours of group classes in two core areas: 1) Daily Living Skills, which teaches adaptive techniques for completing everyday tasks that are critical to staying independent and maintaining quality of life, and 2) Arts & Healthy Living classes, which support emotional and mental well-being. These include classes on topics such as exercise, art, fall prevention, diabetic management, book clubs, discussion groups, and more. 1,992 individuals (including Braille Institute students, low vision professionals, and other community members) attended a variety of seminars, workshops, and professional trainings. Independent Living Skills Instructors provided one-on-one instruction to 335 adults on adaptive techniques for completing routine tasks in the home on their own.B. Braille Institute's Youth Program helped 102 young people (ages 7-19) cultivate self-confidence, independence, and set goals for the future.C. Braille Institute's Child Development program for blind and visually impaired children (ages birth to 6) provided one-on-one services to 196 children and their families.D. Braille Institute's Low Vision Occupational Therapists provided 5,251 one-on-one low vision consultations to 2,015 adults.E. Braille Institute's Orientation and Mobility Specialists provided 3,919 one-on-one training sessions to 761 adults on how to prevent falls and safely navigate their environment using a white cane and sensory awareness.F. Braille Institute's Connection Pointe staff provided 3,964 one-one-one training sessions in the use of mainstream devices with adaptive features and specialized technologies designed for people with a vision impairment to 1,359 students. 3146161 (SEE SCHEDULE O)Braille Institute's award-winning Library is the official Southern California branch of the National Library Service for the Blind and Print Disabled, a division of the Library of Congress. With a collection of more than 170,000 titles in digital cartridge and braille formats, the Library is Braille Institute's most used service. 8,271 patrons were provided with books and other support. In addition to checking out 918,870 books, Library patrons received one-on-one and group training in the use of accessible reading technologies, and hosted a variety of clubs, classes, and other events. Braille Institute's comprehensive Library services are available through the main library in our Los Angeles headquarters and through our six centers (Anaheim, Coachella Valley, Laguna Hills, Riverside, San Diego, and Santa Barbara) and through partner institutions. 1233710 (SEE SCHEDULE O)A. Braille Institute's Special Collection produced and distributed 1,238 "Dots for Tots" braille storybook kits (for children ages 0-6) free to subscribers.B. Braille Institute's award-winning national Braille Challenge competition, which tests braille competency skills, reached 902 students in grades 1-12 across more than 50 media markets in the United States, Canada, the United Kingdom and Australia.C. Braille Institute's national orientation & mobility competition, Cane Quest, reached 323 students in grades 3-12. 18223994 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 1 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 80 0 221 1 0 0 0 0 0 1 1 0 0 0 0 X 15 15 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 AL AK AR CA CO CT DC GA HI IL KS KY ME MD MA MI MN MS NH NJ NM NY NC ND NV OK OR PA RI SC TN VA WA WV WI X X JAMIE AUNG CONTROLLER 3236631111 741 N VERMONT AVENUE LOS ANGELES CA 90029 DIANE WILKINSON DIRECTOR 1.00 0.00 X 0 0 0 DONALD WHINFREY DIRECTOR 1.00 0.00 X 0 0 0 GEORGE E THOMAS DIRECTOR 1.00 0.00 X 0 0 0 HARVEY STRODE DIRECTOR 1.00 0.00 X 0 0 0 JAMES H JACKSON DIRECTOR 1.00 0.00 X 0 0 0 JAMES J RHODES CHAIRMAN 1.00 0.00 X X 0 0 0 JEANNE OLENICOFF DIRECTOR 1.00 0.00 X 0 0 0 JOHN G NUANES DIRECTOR 1.00 0.00 X 0 0 0 LESTER M SUSSMAN DIRECTOR 1.00 0.00 X 0 0 0 LINDA A LAM DIRECTOR 1.00 0.00 X 0 0 0 MADHU AYYAGARI DIRECTOR 1.00 0.00 X 0 0 0 MICHAEL C CORLEY DIRECTOR 1.00 0.00 X 0 0 0 PATRICIA BRAMHALL DIRECTOR 1.00 0.00 X 0 0 0 PERCY DURAN III DIRECTOR 1.00 0.00 X 0 0 0 RICHARD NELSON DIRECTOR (UNTIL 1/2024) 1.00 0.00 X 0 0 0 WILLIAM J LINK DIRECTOR 1.00 0.00 X 0 0 0 ANTHONY TAKETA SECRETARY 38.00 0.00 X 242431 0 32029 DEBRA MARTIN CFO 38.00 0.00 X 149753 0 6616 JAMES KALES PRESIDENT 38.00 0.00 X 403465 0 64070 GARY JIMENEZ VP DEVELOPMENT 38.00 0.00 X 236529 0 30967 LISA JIMENZ VP PROGRAM & SERV. 38.00 0.00 X 186452 0 24507 SERGIO OLIVA ALFARO VP PROGRAM & SERV. 38.00 0.00 X 182614 0 22612 DHAVAL SHAH DIRECTOR OF IT 38.00 0.00 X 146286 0 33485 JAMIE AUNG CONTROLLER 38.00 0.00 X 151516 0 19626 KIRSTEN JASNA DIR. OF DEVELOPMENT 38.00 0.00 X 141527 0 22657 MARIA VALDIVIA VP TECHNOLOGY 38.00 0.00 X 177741 0 24060 SANDY SHIN VP MARKETING & COMMUN. 38.00 0.00 X 188882 0 61617 REZAUR RAHMAN FORMER CFO 0.00 0.00 X 123855 0 8653 2331051 0 350899 19 1 1 0 TRUE SENSE MARKETING PO BOX 641114 PITTSBURGH PA 152641114 DIRECT MAIL SERVICES 1120977 RDW GROUP INC 225 DYER STREET 2ND FLOOR PROVIDENCE RI 02903 COMMUNITY RELATIONS SERVICES 317220 ROBERT HALF PO BOX 743295 LOS ANGELES CA 900743295 CONTRACT LABOR SERVICES 234600 OLYMPIC MAINTENANCE CO 12030 CLARKSON ROAD LOS ANGELES CA 90064 CLEANING SERVICES 233780 STONECREST CA OWNER LLC DEPT LA 22269 PASADENA CA 911852269 RECRUITING SERVICES 208822 15 747500 19587374 10342 20334874 6210896 6210896 3275949 3275949 305389 0 305389 305389 305389 5015707 265767 1451444 51231 3564263 214536 3778799 214536 3564263 31332 23520 7812 7812 MISCELLANEOUS INCOME 900099 241262 241262 241262 34154981 214536 0 13605571 1872351 494758 966449 411144 11166175 8992128 839643 1334404 632584 500629 60275 71680 1250595 1020487 81779 148329 942797 679230 132851 130716 107684 107684 143405 143405 221000 221000 27717 27717 826847 280054 533459 13334 122714 83528 33404 5782 476204 347579 95578 33047 1841093 1720271 85155 35667 325855 135126 115811 74918 1270884 1225133 25418 20333 319839 294252 15992 9595 EQUIP & FACILITY MAINT 1372954 1173015 126489 73450 DIRECT MAIL 1082829 1082829 COMMUNITY RELATIONS 483938 479882 4056 INSTRUCTIONAL PRGM SUPP 362164 362164 453144 435758 6969 10417 25302773 18223994 3398078 3680701 2018150 1312957 561757 1898761 38741 29056 43243 59540 31318 33465 210746 200342 62395751 40382952 22301837 22012799 237198495 265855050 865294 1101334 4214838 3953919 267484419 296457223 2619818 2873168 3338184 2851843 5958002 5725011 X 219038034 246379655 42488383 44352557 261526417 290732212 267484419 296457223 X 8852208 20522621 -169034 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 29590968 4000 133420 29728388 29456259 5483 129226 29590968 29685410 25018 -254169 29456259 29249471 59514 376425 29685410 29312902 25025 -88456 29249471 1.00000 0 0 53815 6228498 6282313 37715256 26426917 11288339 6147212 3260658 2886554 12250970 10695377 1555593 22012799 GIFT ANNUITY LIABILITIES 1812228 PRESENT VALUE OF LEASE LIABILITY 1039615 2851843 X 54532088 20522621 -169034 20353587 34178501 -23520 -23520 34154981 25326293 23520 23520 25302773 0 25302773 Part V, Line 4: THESE ARE NET ASSETS RESULTING FROM CONTRIBUTIONS AND OTHER INFLOWS OF ASSETS WHOSE USE BY THE INSTITUTE IS LIMITED BY DONOR-IMPOSED STIPULATIONS. ALL PERMANENTLY RESTRICTED NET ASSETS ARE AVAILABLE FOR ENDOWMENT. THE ENDING BALANCE ON PART V, LINE 1G EXCLUDES $3.8 MILLION OF INTEREST & EARNINGS AND INVESTMENT APPRECIATION, WHICH IS RELEASED TO TEMPORARILY RESTRICTED FUNDS, TO PROVIDE SPECIFIC PROGRAM SUPPORT TO IMPROVE THE LIVES OF BLIND OR VISUALLY IMPAIRED PEOPLE. Part X, Line 2: The Institute follows guidance that clarifies the accounting for uncertainty in tax positions taken or expected to be taken in a tax return, including issues relating to financial statement recognition and measurement. This guidance provides that the tax effects from an uncertain tax position can only be recognized in the financial statements if the position is "more-likely-than-not" to be sustained if the position were to be challenged by a taxing authority. The assessment of the tax position is based solely on the technical merits of the position, without regard to the likelihood that the tax position may be challenged. The Institute was organized pursuant to the General Nonprofit Corporation Law of the State of California. The Institute is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code, though it is subject to tax on income unrelated to its exempt purpose, unless that income is otherwise excluded by the Code. The Institute has also been recognized by the California Franchise Tax Board as an organization that is exempt from California franchise and income taxes under Section 23701d of the California Revenue and Taxation Code. The Institute has processes presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated income; to determine its filing and tax obligations in jurisdictions for which it has nexus; and to identify and evaluate other matters that may be considered tax positions. The Institute has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements. Part XI, Line 2d - Other Adjustments: Change in Split Interest -169,034. Part XI, Line 4b - Other Adjustments: Fundraising Event Expense -23,520. Part XII, Line 2d - Other Adjustments: Fundraising Event Expense 23,520. 1 0 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 THE ORGANIZATION HAS NO SET PERIODS OF SOLICITATION OR REGISTRATION. NEVERTHELESS, ITS NON-DISCRIMINATION STATEMENT IS POSTED ON ITS WEBSITE. Schedule E, Part I, Line 6 Our financial assistance comprises an appropriation from the state of California which reimburses Braille Institute for a portion of the operating expenses of the library services. This appropriation has been awarded annually. PART I, QUESTION 2 The organization is committed to a policy of racial nondiscrimination as evidenced by statements contained in its articles of incorporation, student handbook, employee handbook, and on the home page of its website. Given the extensive amount of written communication dealing with student admissions and programs, emanating from multiple centers and departments, not all written communications contain a statement of the organization's racially nondiscriminatory policy to which the organization remains deeply committed. X X X X X 1 Truesense Marketing PO BOX 641114 Pittsburgh PA 15264 Direct Mail Consulting 0 951742 221000 730742 951742 221000 730742 AL AK AR CA CO CT FL GA HI IL KS KY ME MD MA MI MN MS NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI Dinner/Lunch 16232 16232 2415 9660 Dinner/Lunch 15100 15100 2289 9156 31332 31332 4704 18816 23520 7812 Schedule G, Part I, Line 2b, Column (v) Fundraiser Additional Information The Institute entered into separate agreements with Truesense Marketing to cover professional fundraising services and professional fundraising expenses, such as printing, paper, envelopes, and postage. Amounts calculated on Schedule G can be supported by the agreements and the expenses paid to Truesense Marketing. X X X X X 0 0 0 0 0 0 0 0 0 JAMES KALES PRESIDENT 402661 0 0 0 804 0 22392 0 41678 0 467535 0 0 0 ANTHONY TAKETA SECRETARY 239840 0 0 0 2591 0 15512 0 16517 0 274460 0 0 0 GARY JIMENEZ VP DEVELOPMENT 236529 0 0 0 0 0 15559 0 15408 0 267496 0 0 0 SANDY SHIN VP MARKETING & COMMUN. 187536 0 0 0 1346 0 12477 0 49140 0 250499 0 0 0 LISA JIMENZ VP PROGRAM & SERV. 185575 0 0 0 877 0 11286 0 13221 0 210959 0 0 0 SERGIO OLIVA ALFARO VP PROGRAM & SERV. 182410 0 0 0 204 0 10923 0 11689 0 205226 0 0 0 MARIA VALDIVIA VP TECHNOLOGY 176395 0 0 0 1346 0 10555 0 13505 0 201801 0 0 0 DHAVAL SHAH DIRECTOR OF IT 145980 0 0 0 306 0 8680 0 24805 0 179771 0 0 0 JAMIE AUNG CONTROLLER 150639 0 0 0 877 0 8548 0 11078 0 171142 0 0 0 KIRSTEN JASNA DIR. OF DEVELOPMENT 140650 0 0 0 877 0 8284 0 14373 0 164184 0 0 0 DEBRA MARTIN CFO 149388 0 0 0 365 0 6000 0 616 0 156369 0 0 0 REZAUR RAHMAN FORMER CFO 123493 0 0 0 362 0 0 0 8653 0 132508 0 0 0 Form 990, Part III, Line 1 Braille Institute of America, Inc., was founded in 1919 in Los Angeles, California, and is one of the largest and most comprehensive blind services organizations in the country. The organization's mission is to positively transform the lives of those with vision loss. Braille Institute believes that a person's visual impairment should never be a barrier to happiness or success. Services create educational and training opportunities to help people living with vision loss foster independence, build resilience, restore self-esteem, and embrace healthy living so they may achieve the highest quality of life possible. In addition to operating nationally recognized programs like Braille Challenge and our Library for patrons who are blind or print disabled, we offer child development services, youth independence-building programs, low vision rehabilitation consultations, orientation and mobility instruction, adult educational classes, training in adaptive living skills and assistive technology, and we are a leader in the promotion of braille literacy. Services are available in-person through our Los Angeles headquarters and six regional centers: Anaheim, Coachella Valley, Laguna Hills, Riverside, San Diego, and Santa Barbara. Services are also available remotely online. Students can choose the option that works best for them and their circumstances. When it comes to vision loss, we truly believe there are "No boundaries in sight." Form 990, Part VI, Section A, line 1a The organization does maintain an executive committee consisting of the board chair and four other board members. All members of the executive committee are directors. The committee has all the powers of the board except the power to fill board vacancies and amend the bylaws. Form 990, Part VI, Section A, line 6 The Institute is a non-stock, nonprofit corporation with members, no shareholders. Form 990, Part VI, Section A, line 7a The members elect directors to serve on the board of directors, the Institute's governing body. Not all members are elected to the board of Directors. Form 990, Part VI, Section B, line 11b The accountants at Braille prepare and review an initial draft Form 990, which is reviewed by an external accounting firm before it is finalized for review by the Audit Committee. The Audit Committee will then meet to review and discuss the form 990. The Audit Committee approves the form 990 before it is filed with the IRS. The Audit Committee consists of directors and one non-director. The final draft of the 990 is provided to the Braille board members and management prior to its filing with the IRS. Form 990, Part VI, Section B, line 12c All of the Institute's directors and officers, i.e. the governing body, are required annually to sign the Braille Institute of America, Inc.'s Conflict of Interest Policy. The policy states that these individuals "should avoid placing themselves in positions in which their personal interests are, or may be, in conflict with the interests of Braille Institute, and continues on to provide certain guidelines on which to consider actual or potential conflict situations. The policy requires directors and officers to disclose, to the best of their knowledge, any of these interests. "in the event of an actual conflict of interest, the Board shall investigate the material facts and the affected director's, officer's or key employee's interest in the transaction or activity. After the Board's investigation is concluded, the Board shall vote on whether to authorize or approve or disapprove of the conflict of interest, excluding the vote of the interested director. If a Board vote is not reasonably practicable, a committee of three (3) directors appointed by the Board or Executive Committee may conduct the investigation and report to the Board at the Board's next meeting whereupon the Board will vote on the conflict of interest, excluding the vote of the interested director." the individual signing the policy is taking responsibility to adhere to the Conflict of Interest Policy, which includes notifying the Board if he/she becomes aware of any actual or potential conflict situation. Form 990, Part VI, Section B, line 15 The Executive Compensation Committee shall review the performance and compensation of the President, Chief Financial Officer, and other executives, as deemed appropriate, and make recommendations to the Board as such. Accordingly, the Executive Compensation Committee meets annually to review the performance and compensation of not only the President but other top management officials. The Committee met in June 2024 to determine the compensation for the top management officials of the Institute. Form 990, Part VI, Section C, line 19 The Institute makes the annual Audited Financial Statements available to the public by posting the published document on its website, www.brailleinstitute.org. The completed final Form 990 is available for public inspection through the Braille Institute, GuideStar and Foundation Directory websites. Additionally, the Institute's governing documents, The Audited Financial Statements and the Conflict of Interest Policy are available by written request and free of charge. If ever an inspection at an office of The Institute ensues, all such documents will be promptly provided upon request within a reasonable time. Form 990, Part XI, line 9: Change in Split-Interest -169,034. Anita A Mackenzie Trust 201 S Lake Ave Suite 600 Pasadena CA 91101 946720255 Supporting Organization CA 501(c)(3) Line 12d, III-O N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0