2023-05-09T11:50:17-05:00 2022-06-30 910189318 MOSS ADAMS LLP 4747 EXECUTIVE DR SUITE 1300 SAN DIEGO CA 92121 990 2021-07-01 951661089 SAN DIEGO CENTER FOR CHILDREN SAND 8582779550 3002 ARMSTRONG STREET SAN DIEGO CA 92111 MOISES BARON PRESIDENT AND CEO 8582779550 2023-05-05 1 MOISES BARON 999009999 JANE COLEMAN P01391236 8586271400 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z MOISES BARON 3002 ARMSTRONG STREET SAN DIEGO CA 92111 26035559 0 X WWW.CENTERFORCHILDREN.ORG X 1887 CA PROVIDES EVIDENCE BASED MENTAL, EMOTIONAL, BEHAVIORAL DISORDER SERVICES TO CHILDREN & FAMILIES. 14 13 551 170 0 0 4391847 3397471 22677514 21210715 103392 123256 -24777 -170522 27147976 24560920 0 0 0 0 20654044 19914001 17564 24975 334757 4947301 5340661 25618909 25279637 1529067 -718717 18954388 22037864 5619883 5422527 13334505 16615337 X FOUNDED IN 1887, THE SAN DIEGO CENTER FOR CHILDREN IS THE OLDEST CHILDREN'S NONPROFIT IN THE REGION ACCREDITED BY THE JOINT COMMISSION FOR ITS EXCELLENCE IN QUALITY OF CARE. THE CENTER PROVIDES A CONTINUUM OF THERAPEUTIC AND EDUCATIONAL SERVICES TO YOUTH AND FAMILIES WITH BEHAVIORAL HEALTH NEEDS. 0 1 10790188 8550468 RESIDENTIAL THERAPEUTIC AND MENTAL HEALTH SERVICES - PROVIDE A SAFE, STRUCTURED AND SUPERVISED THERAPEUTIC SETTING TO HELP YOUTH REACH TREATMENT OBJECTIVES BY IMPLEMENTING POSITIVE BEHAVIORAL SUPPORTS AND EVIDENCE BASED INTERVENTIONS. 3726141 2936108 SAN DIEGO CENTER FOR CHILDREN ACADEMY - PROVIDE A STRUCTURED AND HOLISTIC EDUCATIONAL AND THERAPEUTIC ENVIRONMENT AIMED AT HELPING STUDENTS REACH ACADEMIC AND BEHAVIORAL GOALS. THE CENTER'S ACADEMY EDUCATIONAL PROGRAMS ARE ACCREDITED BY WASC. 8057898 9724139 COMMUNITY BASED MENTAL HEALTH SERVICES - PROVIDE A RANGE OF EVIDENCE-BASED THERAPEUTIC INTERVENTIONS, IN HOMES, SCHOOLS, CLINICS, AND COMMUNITY SETTINGS, TO HELP CLIENTS WITH MENTAL, EMOTIONAL AND BEHAVIORAL DISORDERS BETTER COPE AND FUNCTION. 22574227 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 38 0 1 551 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X ROBERTA NORRIS 8582779550 3002 ARMSTRONG STREET SAN DIEGO CA 92111 MOISES BARON PRESIDENT AND CEO 40.00 X X 222704 0 19726 CHERYL RODE VP OF CLINICAL OPERATIONS 40.00 X 138966 0 3024 DIANA LANDIS CHIEF FINANCIAL OFFICER (THRU 1/22) 40.00 X 134782 0 4972 ROBERTA NORRIS CHIEF FINANCIAL OFFICER (AS OF 1/22) 40.00 X 33824 0 1819 JACKIE GREULICH CHAIR (THRU 9/30/21) 1.00 X X 0 0 0 LISA GOODMAN CHAIR (AS OF 9/30/21) 1.00 X X 0 0 0 GWYNN THOMAS VICE CHAIR (THRU 9/30/21) 1.00 X X 0 0 0 ELIOT PETERS TREASURER 1.00 X X 0 0 0 STEPHANIE CONE SECRETARY 1.00 X X 0 0 0 PATRICIA RILEY TRUSTEE 1.00 X 0 0 0 VERONICA RUBIO TRUSTEE 1.00 X 0 0 0 MEG SCHNEIDER TRUSTEE 1.00 X 0 0 0 MINDY MATTISON TRUSTEE 1.00 X 0 0 0 DUSTIN SUTTON TRUSTEE 1.00 X 0 0 0 BARBARA YBARRA TRUSTEE 1.00 X 0 0 0 KEITH WILSON TRUSTEE 1.00 X 0 0 0 DORI WITTMAN TRUSTEE 1.00 X 0 0 0 ANN GARLAND TRUSTEE 1.00 X 0 0 0 BEN GORDON TRUSTEE 1.00 X 0 0 0 JOSEPH BINNING TRUSTEE (THRU 6/30/22) 1.00 X 0 0 0 530276 0 29541 3 0 1 0 VISALAKSHI S TATA 16625 GILL LOOP SAN DIEGO CA 92127 PSYCHIATRIST 139600 ANIL S PATEL 808 LYNWOOD DRIVE ENCINITAS CA 92024 PSYCHIATRIST 134400 2 678275 1674391 1044805 142355 3397471 MENTAL HEALTH SERVICES 623990 9724139 9724139 RESIDENTIAL SERVICES 900099 8550468 8550468 SAN DIEGO CENTER ACADE 611710 2936108 2936108 21210715 63646 63646 1350753 1291143 59610 59610 59610 5982 678275 183496 -177514 -177514 6992 6992 6992 24560920 21210715 0 -47266 406516 406516 16354564 15319491 817016 218057 50695 49915 285 495 1925265 1840595 66431 18239 1176961 1084196 77020 15745 25327 25327 416860 416860 24975 24975 24555 24555 778941 619033 153443 6465 11175 9600 1575 621493 504660 103365 13468 162868 153808 7976 1084 289110 229425 58838 847 1132156 1057193 64398 10565 192702 192171 346 185 21129 14140 6331 658 127122 108966 15521 2635 608053 510809 96781 463 286415 273254 11095 2066 DIETARY & NUTRITION 239523 239523 ACTIVITY FEES 168077 168077 IN-KIND EXPENSE 143605 143305 100 200 DUES AND SUBSCRIPTIONS 85263 62350 5878 17035 6287 3316 2971 25279637 22574227 2370653 334757 3106404 2408857 22645 21022 112556 14300 3712173 3748794 141604 121610 16118382 7583694 8871043 8534688 2540519 2369919 404667 373964 42777 4444710 18954388 22037864 1998023 2120895 3536806 3289014 5317 79737 12618 5619883 5422527 X 10439618 14041593 2894887 2573744 13334505 16615337 18954388 22037864 X -718717 -405408 4404957 X 0 1 X 1 1 1 X 1854118 1556612 1476020 4391847 3397471 12676068 1854118 1556612 1476020 4391847 3397471 12676068 348334 12327734 62141 58789 61796 83426 63646 329798 8220 37478 16459 5384 6992 74533 13080399 107538043 0.94250 0.91880 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2017 AMOUNT: $ 8,220. 2018 AMOUNT: $ 37,478. 2019 AMOUNT: $ 16,459. 2020 AMOUNT: $ 5,384. 2021 AMOUNT: $ 6,992. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2382727 -211577 24555 2146595 1918537 472394 8204 2382727 1898959 19578 1918537 1838489 60470 1898959 1738950 99539 1838489 0.00000 0.45066 0.54934 1 0 1032361 1032361 13853523 6351196 7502327 1232498 1232498 0 8534688 DEPOSITS 39753 EMPLOYEE RETENTION TAX CREDIT RECEIVABLE 4404957 4444710 CAPITAL LEASE 12618 12618 X 28576838 -405408 40924 4404957 4040473 24536365 24555 24555 24560920 25296006 40924 40924 25255082 24555 24555 25279637 PART V, LINE 4: GENERAL ENDOWMENT FUNDS INCLUDE: 1. MARY CLARK ENDOWMENT: GIFT OF $532,519. ORIGINAL AMOUNT OF CORPUS IS PERMANENTLY RESTRICTED. INCOME (UNREALIZED/REALIZED GAIN/LOSS) IS UNRESTRICTED. 2. IRIS AUXILIARY ENDOWMENT: GIFT OF $122,224. ORIGINAL AMOUNT OF CORPUS IS PERMANENTLY RESTRICTED. INCOME (UNREALIZED/REALIZED GAIN/LOSS) IS TEMPORARILY RESTRICTED FOR EDUCATIONAL, THERAPEUTIC, OR RECREATIONAL PROGRAMS. 3. MARY ALLEN SELLERS ENDOWMENT: GIFT OF $189,396. ORIGINAL AMOUNT OF CORPUS IS PERMANENTLY RESTRICTED. INCOME (UNREALIZED/REALIZED GAIN/LOSS) IS TEMPORARILY RESTRICTED FOR LEARNING AND REHABILITATION. PART X, LINE 2: THE CENTER IS A NONPROFIT ORGANIZATION AND IS EXEMPT UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701(D). CONTRIBUTIONS ARE DEDUCTIBLE UNDER INTERNAL REVENUE CODE SECTION 170(A). U.S. GAAP 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 THE CENTER IN THEIR FEDERAL AND STATE EXEMPT ORGANIZATION TAX RETURNS ARE MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION. THE CENTER FILES AN EXEMPT ORGANIZATION RETURN IN THE U.S. FEDERAL JURISDICTION AND WITH THE CALIFORNIA FRANCHISE TAX BOARD. THE CENTER HAD NO UNRECOGNIZED TAX BENEFITS OR LIABILITIES AS OF JUNE 30, 2022 AND 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: EMPLOYEE RETENTION TAX CREDIT 4,404,957. X X X X X X 1 ALLISON BECHILL 3517 BOUNDARY STREET SAN DIEGO CA 92104 GRANT WRITING 0 191000 24975 166025 191000 24975 166025 CA GOLF TOURNAMENT 213187 213187 108290 ANNUAL DINNER 471038 465088 5950 74619 1 32 32 587 684257 678275 5982 183496 183496 -177514 X X X X 0 0 0 0 0 0 0 1 0 MOISES BARON PRESIDENT AND CEO 210608 0 12096 0 0 0 2403 0 17323 0 242430 0 0 0 PART I, LINE 7 NONDISCRETIONARY BONUS PAYMENTS WERE PAID BASED ON PERSONS MEETING GOALS SET BY AND APPROVED BY TRUSTEES. A CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY 352273601 2018-03-05 4289250 CONSTRUCTION 0 0 0 A 4289250 65920 4223330 2018 1 0 0 1 A 0 0 0 0 0 0 1 A 0 0 0 0 0 0 0 0 1 A 1 PART I, COLUMN F: PURPOSE THE SAN DIEGO CENTER FOR CHILDREN REFINANCED THE KEARNY MESA CAMPUS WITH A TAX FREE BOND ISSUED BY THE CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY IN FISCAL YEAR ENDING JUNE 30, 2018. THE REFINANCE ALLOWED THE CENTER TO ACQUIRE AN ADDITIONAL THREE ACRES OF LAND JUST EAST OF AND DIRECTLY ADJACENT TO ITS EXISTING EIGHT ACRE PROPERTY IN THE FIRST QUARTER OF FISCAL YEAR ENDING JUNE 30, 2019. IN CONNECTION WITH THE 3/05/18 BOND ISSUE THE AMOUNT OF OTHER FUNDS SPENT TO REFUND PRIOR ISSUE WAS $2,658,890. X 3690 FMV X 37 9603 FMV X TOYS & SPORTS EQUIPMENT 58 92769 FMV X HOLIDAY ITEMS 5 19310 FMV X THERAPEUTIC EDUCATIONAL SUPPLIES 20 10938 FMV X GIFT CARDS, CERTIFICATES, TICKETS 11 5275 FMV X COVID PERSONAL PROTECTIVE EQUIPMENT 2 770 FMV 0 0 0 0 PART I, COLUMN (B): REPORTS NUMBER OF CONTRIBUTIONS. FORM 990, PART III STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENT: THE SAN DIEGO CENTER FOR CHILDREN OFFERS THE MOST COMPREHENSIVE CONTINUUM OF BEHAVIORAL HEALTH SERVICES IN THE REGION, INCLUDING PREVENTION, ASSESSMENT, OUTPATIENT TREATMENT, TRANSITION SERVICES, SPECIAL EDUCATION AND SCHOOL-BASED MENTAL HEALTH, WRAPAROUND, FOSTER CARE, AND RESIDENTIAL TREATMENT. CURRENTLY, THE CENTER PROVIDES CARE TO OVER 1,450 CHILDREN, TEENS AND FAMILIES - IMPACTING THOUSANDS MORE LIVES INCLUDING FAMILIES, PEERS, NEIGHBORS, TEACHERS, AND OTHER CARING ADULTS. IN THE PAST YEAR WE HAVE MAINTAINED THE CENSUS IN OUR RESIDENTIAL TREATMENT PROGRAMS THROUGH ESTABLISHING PRIVATE MANAGED CARE CONTRACTS, AND CONTINUING TO BUILD OUR STRONG RELATIONS WITH SAN DIEGO COUNTY HEALTH AND HUMAN SERVICES AND MULTIPLE SCHOOL DISTRICTS. WE ARE THE ONLY PROVIDER OF THE HIGHEST LEVEL OF LICENSED RESIDENTIAL TREATMENT FOR CHILDREN AGES 6 TO 13 IN SOUTHERN CALIFORNIA. IN A BENCHMARKING ANALYSIS, OUR RATE OF SUCCESSFUL DISCHARGE TO LOWER LEVEL CARE EXCEEDS THE AVERAGE FOR CALIFORNIA RESIDENTIAL CARE. OUR CONTRACTED PROGRAMS WITH SAN DIEGO COUNTY HEALTH AND HUMAN SERVICES CONTINUE TO SHOW YEAR-OVER-YEAR GROWTH AND COORDINATED DEVELOPMENT TO MEET THE CHANGING NEEDS FOR SPECIALTY MENTAL HEALTH, JUVENILE PROBATION, AND FOSTER CARE SERVICES. THE CENTER ADDITIONALLY CONTINUED TO GROW THE FAMILY WELLNESS CENTER CLINIC IN THE EAST REGION, PROVIDING FEE-FOR-SERVICE OUTPATIENT AND SCHOOL-BASED BEHAVIORAL HEALTH CARE TO CHILDREN, TEENS, AND FAMILIES REGARDLESS OF THEIR MEANS OF PAYMENT. SERVICES INCLUDE PSYCHOLOGICAL AND EDUCATIONAL ASSESSMENT, THERAPY, AND PSYCHIATRY FOR YOUTH AND FAMILIES; ADDITIONAL SPECIALTY SERVICES INCLUDE SCHOOL CONSULTATION, COMPREHENSIVE ASSESSMENTS OF FAMILIES' NEEDS AND FAMILY THERAPY, AND BEHAVIORAL INTERVENTION FOR YOUTH AND YOUNG ADULTS ON THE AUTISM SPECTRUM. OUR GOAL IS TO BECOME A "ONE STOP SHOP" IN SUPPORTING FAMILIES TO DEVELOP THE SKILLS AND RESOURCES THEY NEED TO HELP THEIR CHILD THRIVE. ENROLLMENT IN OUR SCHOOL BASED AND SPECIAL EDUCATION SERVICES CONTINUED TO INCREASE. IN 2018, WE CONTINUED TO ENHANCE OUR SUCCESSFUL TRANSITIONS PROGRAM TO AID TRANSITION AGED YOUTH WITH MENTAL HEALTH AND OTHER SPECIAL NEEDS IN DEVELOPING INDIVIDUALIZED TRANSITION PLANS, ESSENTIAL SKILLS OF INDEPENDENCE AND CONNECTIONS TO PERSONAL AND COMMUNITY SUPPORTS. LASTLY, WE HAVE HAD GREATER IMPACT IN OUR COMMUNITY OUTREACH THROUGH PRINT, TV, AND SOCIAL MEDIA; CORPORATE PRESENTATIONS; A NEWSLETTER AND OUR WEBSITE. OUR GRADUATE TRAINING PROGRAM FOR CLINICAL AND EDUCATIONAL FIELDS PROVIDES DIRECT CARE TRAINING AND SUPERVISION FOR 25 MASTER'S AND DOCTORAL STUDENTS ANNUALLY. FORM 990, PART III, LINE 3 THE FAMILY WELLNESS CENTER CLINIC LOCATED AT 680 FLETCHER PARKWAY, EL CAJON, CA 92020 CLOSED IN FEBRUARY 2022. THIS LOCATION PROVIDED ABA THERAPY SERVICES TO ITS CLIENTS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE AUDIT COMMITTEE. THE AUDIT COMMITTEE RECOMMENDS EDITS, UPDATES AND ADJUSTMENTS, IF ANY. ONCE SATISFIED, THE COMMITTEE RECOMMENDS APPROVAL OF THE FORM 990 TO THE BOARD OF DIRECTORS. WITH THE BOARD'S APPROVAL, THE CHIEF FINANCIAL OFFICER EXECUTES AND FILES THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C EACH NEW BOARD MEMBER COMPLETES AND SIGNS A CONFLICT OF INTEREST STATEMENT AT THE BEGINNING OF THEIR TERM. ALL BOARD MEMBERS RE-SIGN A CONFLICT OF INTEREST STATEMENT YEARLY, IN OCTOBER, AT THE ANNUAL MEETING OF THE BOARD. IF A TRANSACTION ARISES WHERE THERE IS A CONFLICT OF INTEREST, THE PERSON WITH SUCH CONFLICT IS NOT ALLOWED TO VOTE ON THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 ANNUALLY, HUMAN RESOURCES DOES A COMPENSATION ANALYSIS OF THE HIGHLY COMPENSATED BY COMPARING THE CENTER TO OTHER SIMILAR ORGANIZATIONS. INFORMATION IS GATHERED FROM 990 RETURNS AND COMPENSATION SURVEYS SPECIFIC TO NON-PROFITS. THE COMPENSATION INFORMATION FOR THE CEO AND CFO IS REVIEWED BY THE BOARD OF DIRECTORS ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: EMPLOYEE RETENTION TAX CREDIT 4,404,957.