2020-06-02T16:53:39-05:00 2019-06-30 910189318 MOSS ADAMS LLP 4747 EXECUTIVE DR SUITE 1300 SAN DIEGO CA 92121 990 2018-07-01 951661089 SAN DIEGO CENTER FOR CHILDREN SAND 8582779550 3002 ARMSTRONG STREET SAN DIEGO CA 92111 DIANA M LANDIS CHIEF FINANCIAL OFFICER 8582779550 2020-05-22 1 JANE COLEMAN P01391236 8586271400 76.93.178.95 2020-05-22 15:26:19 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 6B76EF6C5C90AF9682C9A74185CCBCF07F3880A4 2018 2021-01-29 14:40:06Z MOISES BARON 3002 ARMSTRONG STREET SAN DIEGO CA 92111 22712788 0 X WWW.CENTERFORCHILDREN.ORG X 1887 CA 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 EVIDENCE-BASED THERAPEUTIC, EDUCATIONAL, FOSTER CARE AND TRANSITION SERVICES TO CHILDREN, TEEN AND FAMILIES STRUGGLING WITH MENTAL, EMOTIONAL AND BEHAVIORAL DISORDERS. TODAY, WITH 8 PROGRAM SITES AND COMMUNITY-BASED SERVICES WITHIN HUNDREDS OF HOMES AND SCHOOLS ACROSS SAN DIEGO COUNTY, THE CENTER EMPOWERS OVER 1,000 PEOPLE EVERY DAY. OUR INDIVIDUALLY TAILORED INTERVENTIONS SUPPORT FAMILIES IN BUILDING STRONG, SAFE, NURTURING RELATIONSHIPS, AND HELP YOUTH ACHIEVE SUCCESS BY REACHING THEIR POTENTIAL. 18 17 498 500 0 0 1854118 1556612 20959511 20338982 12591 94557 -219177 462099 22607043 22452250 0 0 0 0 17873135 16591689 32370 33745 530715 5025187 4782900 22930692 21408334 -323649 1043916 16223480 16805051 6126511 5632848 10096969 11172203 SEE SCHEDULE O 0 0 8623984 9141032 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 EVIDENCEBASED INTERVENTIONS. 3385865 4021030 SAN DIEGO CENTER FOR CHILDREN ACADEMY - PROVIDE A STRUCTURED AND HOLISTIC EDUCATIONAL AND THERAPEUTIC ENVIRONMENT AIMED AT HELPING STUDENTS REACH ACADEMIC AND BEHAVIORAL GOALS. 6854370 7176920 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. 18864219 1 1 0 0 0 0 0 0 0 1 1 0 0 0 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 52 0 1 498 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 18 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X DIANA M LANDIS 8582779550 3002 ARMSTRONG STREET SAN DIEGO CA 92111 ANN GARLAND CHAIR 1.00 X X 0 0 0 PAUL DAVIS VICE CHAIR 1.00 X X 0 0 0 VERONICA RUBIO TREASURER 1.00 X X 0 0 0 JACKIE GREULICH SECRETARY 1.00 X X 0 0 0 JOSEPH BINNING TRUSTEE 1.00 X 0 0 0 LISA GOODMAN TRUSTEE 1.00 X 0 0 0 FRANK FORNACA TRUSTEE 1.00 X 0 0 0 MINDY MATTISON TRUSTEE 1.00 X 0 0 0 CANDACE PARKER TRUSTEE 1.00 X 0 0 0 ELIOT PETERS TRUSTEE 1.00 X 0 0 0 JEAN POHL TRUSTEE 1.00 X 0 0 0 PATRICIA RILEY TRUSTEE 1.00 X 0 0 0 RUSSELL RIVIERE TRUSTEE 1.00 X 0 0 0 GWYNN THOMAS TRUSTEE 1.00 X 0 0 0 DEANNE STEELE TRUSTEE 1.00 X 0 0 0 DOREEN SCHONBRUN TRUSTEE 1.00 X 0 0 0 MEG SCHNEIDER TRUSTEE 1.00 X 0 0 0 MOISES BARON CEO (SDCC) 40.00 X X 198944 0 19418 CHERYL RODE VP OF CLINICAL OPERATION 40.00 X 127849 0 0 DIANA LANDIS CFO (SDCC) 40.00 X 126446 0 4371 453239 0 23789 3 0 1 0 JOAN GILDIN 667 N GRANADOS AVENUE SOLANA BEACH CA 92075 PSYCHIATRIST 115461 ANIL S PATEL 808 LYNWOOD DRIVE ENCINITAS CA 92024 PSYCHIATRIST 107140 2 82314 47500 1426798 226801 1556612 RESIDENTIAL SERVICES 900099 9141032 9141032 MENTAL HEALTH SERVICES 623990 7176920 7176920 SAN DIEGO CENTER ACADEMY 611710 4021030 4021030 20338982 58789 58789 20833 14935 0 0 20833 14935 35768 35768 685159 82314 260538 424621 424621 OTHER INCOME 900099 37478 37478 37478 22452250 20338982 0 556656 227423 227423 13979999 12794714 906522 278763 1344472 1275139 62651 6682 1039795 939512 79686 20597 19962 19962 68500 68500 33745 33745 25110 25110 728601 602820 125781 4008 3983 25 745795 497160 237017 11618 125123 114991 9888 244 200354 155199 25342 19813 953511 883195 63480 6836 272624 271407 654 563 22372 17091 4920 361 172096 131986 37182 2928 101410 62451 21525 17434 524452 448127 75862 463 251827 238457 10870 2500 ACTIVITY FEES 216308 216308 IN-KIND EXPENSE 185149 60790 991 123368 DIETARY & NUTRITION 146705 146705 OTHER EXPENSES 18993 8167 6051 4775 21408334 18864219 2013400 530715 38621 1159527 1469863 22045 0 329388 4120952 3872793 102895 134510 14689625 5846338 8136825 8843287 2328732 2408635 25592 34866 16223480 16805051 1368399 1431121 4227870 4005727 390103 24892 140139 171108 6126511 5632848 X 7914090 8308221 1215509 1896612 967370 967370 10096969 11172203 16223480 16805051 1043916 31318 0 X 0 1 X 1 1 1 X 1261429 1457052 1496246 1854118 1556612 7625457 1261429 1457052 1496246 1854118 1556612 7625457 398048 7227409 65319 98265 66191 62141 58789 350705 944 5260 25054 8220 37478 76956 8053118 102212534 0.89750 0.90240 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2014 AMOUNT: $ 944. 2015 AMOUNT: $ 5,260. 2016 AMOUNT: $ 25,054. 2017 AMOUNT: $ 8,220. 2018 AMOUNT: $ 37,478. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1838489 60470 1898959 1738950 99539 1838489 1564717 174233 1738950 1618254 -53537 1564717 1525527 31015 61712 1618254 0.00000 0.51000 0.49000 1 0 1032361 1032361 12280646 4559950 7720696 1376618 1286388 90230 8843287 CAPITAL LEASE 171108 171108 X 22552483 31318 94025 125343 22427140 25110 25110 22452250 21477249 94025 94025 21383224 25110 25110 21408334 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). 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 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, 2019 AND 2018. X X X X X X 1 CANDELA CONTENT 2919 HIGHLAND AVENUE SACRAMENTO CA 95818 GRANT WRITING 0 223525 21319 202206 ALLISON BECHILL 3517 BOUNDARY STREET SAN DIEGO CA 92104 GRANT WRITING 0 15799 8264 7535 239324 29583 209741 CA ANNUAL DINNER 427986 49654 378332 30136 46330 26732 WACKY WONKY 51186 32660 18526 230 11049 4482 2 288301 0 288301 141579 767473 82314 685159 30366 57379 172793 260538 424621 X X X X 0 0 0 0 0 0 0 0 0 MOISES BARON CEO (SDCC) 198944 0 0 0 0 0 0 0 19418 0 218362 0 0 0 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 700 FMV X 44475 FMV X 1 8543 FMV X 39 41441 FMV X TOYS & SPORTS EQUIPMENT 86 70690 FMV X THERAPEUTIC EDUCATIONAL SUPPLIES 25 49380 FMV X GIFT CARDS, CERTIFICATES, TICKETS 41 10672 FMV X FURNITURE 1 900 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 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.