2020-08-17T12:35:47-05:00 2019-09-30 330155525 HBLA CERTIFIED PUBLIC ACCOUNTANTS INC 19600 FAIRCHILD 320 IRVINE CA 92612 990 2018-10-01 330086043 FAMILIES FORWARD FAMI 9495522727 8 THOMAS IRVINE CA 92618 MADELYNN HIRNEISE CEO 9495522727 2020-08-14 1 JONATHAN P SCHUBERT CPA P00032866 9498332815 68.225.17.146 2020-08-14 19:14:28 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 9F81153CFB9171CE342382836C5766FB946C5B15 2018 2020-09-23 17:36:50Z MADELYNN HIRNEISE 8 THOMAS IRVINE CA 92618 6710286 0 X WWW.FAMILIES-FORWARD.ORG X 1984 CA FAMILIES FORWARD EXISTS TO HELP FAMILIES IN NEED ACHIEVE AND MAINTAIN SELF-SUFFICIENCY THROUGH HOUSING, FOOD, COUNSELING, EDUCATION, AND OTHER SUPPORT SERVICES. 28 28 60 2000 0 0 4999096 5665398 209713 374059 863666 430146 -33699 -45346 6038776 6424257 1769885 1976825 0 0 2621446 3223581 0 0 330909 651675 849833 5043006 6050239 995770 374018 13004649 15384216 1088109 3103816 11916540 12280400 X THE ORGANIZATION'S EXEMPT PURPOSE IS TO HELP FAMILIES IN NEED ACHIEVE SELF SUFFICIENCY THROUGH HOUSING, FOOD, COUNSELING, EDUCATION AND OTHER SUPPORT SERVICES. 0 0 3908126 1424335 374059 THE HOUSING PROGRAM PROVIDES A CONTINUUM OF CARE, INCLUDING MOTEL, INTERIM, AFFORDABLE AND RAPID RE-HOUSING OPTIONS. THIS PROGRAM PROVIDES QUALIFIED HOMELESS FAMILIES WITH IMMEDIATE ACCESS TO HOUSING. COLLABORATING WITH PARTNERING LOCAL APARTMENT COMMUNITIES, FAMILIES FORWARD ASSISTS FAMILIES WITH MOVING INTO APARTMENTS OR MOVING INTO ONE OF OUR OWNED UNITS. THESE FAMILIES ARE PROVIDED WITH TARGETED SUPPORT SERVICES THROUGHOUT THEIR PARTICIPATION IN THE PROGRAM. THIS YEAR, 244 FAMILIES, 846 CHILDREN AND THEIR PARENTS, PARTICIPATED IN THIS PROGRAM. 96% OF THESE FAMILIES REMAINED STABLY HOUSED, AND ON THE PATH TO GREATER SELF-SUFFICIENCY ONE YEAR AFTER LEAVING THE PROGRAM. 1515934 552490 THE HOMELESS PREVENTION & COMMUNITY SERVICES PROGRAM HELPS FAMILIES AVOID HOMELESSNESS. FAMILIES FORWARD PROVIDES LOW INCOME CHILDREN AND ADULTS WITH ACCESS TO NECESSARY SERVICES TO HELP THEM MAINTAIN THEIR STABILITY, INCLUDING: FOOD ASSISTANCE, COUNSELING, EMPLOYMENT COACHING, FINANCIAL AND LIFE SKILLS EDUCATION, AND SEASONAL SUPPORTIVE PROGRAMS. OUR FOOD PANTRY, CAREER COACHING, BACKPACK, COMMUNITY RESOURCE FAIR, THANKSGIVING AND ADOPT A FAMILY PROGRAMS ARE INCLUDED AS PART OF HOMELESS PREVENTION. KEEPING FAMILIES IN THEIR HOMES DURING A TIME OF CRISIS IS PREFERRED WHEN POSSIBLE TO AVOID HOMELESSNESS. THE FOOD PANTRY, STAFFED BY VOLUNTEERS, DISTRIBUTED FOOD TO 6,138 INDIVIDUALS. APPROXIMATELY 200 COMMUNITY FOOD DRIVES WERE HELD AND MANY OTHER DONATIONS WERE MADE BY INDIVIDUALS, FAMILIES, BUSINESSES, SCHOOLS, FAITH AND CIVIC GROUPS. THE CAREER COACHING PROGRAM HELPED 172 INDIVIDUALS DEVELOP THE CRITICAL SKILLS THEY NEED TO FIND A JOB AND INCREASE THEIR INCOME. FAMILIES FORWARD SUPPORTED EDUCATION BY DISTRIBUTING BACKPACKS FULL OF SCHOOL SUPPLIES AND CLOTHING TO 1,422 CHILDREN IN GRADES K-12. THE COMMUNITY RESOURCE FAIR BROUGHT TOGETHER 65 LEADING SERVICE PROVIDERS TO OFFER FREE HEALTH SCREENINGS, LEGAL ADVICE, FINANCIAL COUNSELING, WORKSHOPS, AND CHILDREN'S ACTIVITIES TO 557 CHILDREN AND ADULTS. FOR THE THANKSGIVING PROGRAM, 886 FAMILIES RECEIVED BASKETS OF DONATED HOLIDAY FOOD ORGANIZED AND DISTRIBUTED BY VOLUNTEERS. FOR THE ADOPT A FAMILY PROGRAM, THROUGH THE ENORMOUS GENEROSITY OF THE COMMUNITY, OVER 1,762 CHILDREN RECEIVED GIFTS FOR THE HOLIDAYS. THE COMMUNITY COUNSELING PROGRAM SERVED 412 INDIVIDUALS IN COUNSELING SESSIONS. 5424060 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 151 0 1 60 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 28 28 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X DANIELLE DEBERG 9495522727 8 THOMAS IRVINE CA 92618 X SANDY AVZARADEL DIRECTOR 0.50 X 0 0 0 KFIR BEN-ZVI DIRECTOR 0.50 X 0 0 0 JACK STEMPER DIRECTOR 1.00 X 0 0 0 DR JAMES BERMAN DIRECTOR 0.50 X 0 0 0 SHIGE ITOH DIRECTOR 0.50 X 0 0 0 MARK HARRYMAN DIRECTOR 0.50 X 0 0 0 MICHAEL KAUFMAN DIRECTOR 0.50 X 0 0 0 MARY EARL SPENCER DIRECTOR 0.50 X 0 0 0 NANCY CHASE DIRECTOR 0.50 X 0 0 0 TRACIE MCCLOSKEY DIRECTOR 0.50 X 0 0 0 RHONDA BOLTON DIRECTOR 0.50 X 0 0 0 GARY COHN DIRECTOR, PRESIDENT 0.50 X X 0 0 0 MARK ENGSTROM DIRECTOR 0.50 X 0 0 0 SUSAN MCCLINTIC DIRECTOR 0.50 X 0 0 0 PETER REYNOLDS DIRECTOR 0.50 X 0 0 0 DEBORAH COOMBS DIRECTOR 0.50 X 0 0 0 MARK HENIGAN DIRECTOR, TREASURER 0.50 X X 0 0 0 DIANA WONG DIRECTOR 0.50 X 0 0 0 ROBERT DAVIS DIRECTOR 0.50 X 0 0 0 KHAIRULNISSA HOTAKI DIRECTOR 0.50 X 0 0 0 MARGARET ENGLISH DIRECTOR, SECRETARY 0.50 X X 0 0 0 TRISH SCARBOROUGH DIRECTOR 0.50 X 0 0 0 DAVID VENTO DIRECTOR 0.50 X 0 0 0 BRADLY COMP DIRECTOR 0.50 X 0 0 0 BASSAM FAWAZ DIRECTOR 0.50 X 0 0 0 ANNA MENDOZA DIRECTOR 0.50 X 0 0 0 DAVID SNOW DIRECTOR 0.50 X 0 0 0 RYAN WARNE-MCGRAW DIRECTOR 0.50 X 0 0 0 SHERRY BENJAMINS DIRECTOR 0.50 X 0 0 0 KARIN PEARSON DIRECTOR 0.50 X 0 0 0 JON RADUS DIRECTOR 0.50 X 0 0 0 ALEX RAZO DIRECTOR 0.50 X 0 0 0 DEBBIE THOMSEN DIRECTOR 0.50 X 0 0 0 LORI TORRES DIRECTOR 0.50 X 0 0 0 MARGARET WAKEHAM EXECUTIVE DIRECTOR 40.00 X 167289 0 11710 DANIELLE DEBERG CONTROLLER 40.00 X 82559 0 8779 249848 0 20489 1 0 1 0 0 104100 645490 1913921 3001887 785969 5665398 CLIENT RENT AND UTILIT 624200 374059 374059 374059 51981 51981 40334 485389 40334 107224 0 378165 378165 378165 93125 645490 138471 -45346 -45346 6424257 374059 0 384800 X 1976825 1976825 261425 183877 60203 17345 2507140 2155449 139866 211825 152417 128806 11005 12606 85243 72038 6155 7050 217356 183686 15693 17977 86675 78390 8285 15292 7532 749 7011 133715 99185 8355 26175 118082 99790 8526 9766 278111 272456 2715 2940 36487 35028 364 1095 47579 47579 292898 263127 15896 13875 31859 28879 1593 1387 PROGRAM EXPENSES 937962 937962 DONATED MATERIALS 795110 795110 WORKERS COMPENSATION 22457 18979 1621 1857 CLOSING COSTS AND RELOC 16187 16187 -1962581 -1976825 14244 6050239 5424060 295270 330909 2488574 1144433 13649 949056 771501 536070 103237 127520 12583979 1959262 7655963 10624717 1556916 1605660 414809 396760 13004649 15384216 228166 283734 12500 12500 189544 183231 36161 1941797 621738 682554 1088109 3103816 X 10591327 10785430 1225213 1394970 100000 100000 11916540 12280400 13004649 15384216 X 374018 1578 22122 -33858 X X 0 1 X 1 1 1 X 3983731 4704642 5015444 4999096 5665398 24368311 3983731 4704642 5015444 4999096 5665398 24368311 24368311 34863 24667 26169 863666 51981 1001346 25369657 937588 0.96050 0.95580 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 115599 2020 117619 109270 6329 115599 52563 62000 6707 12000 109270 23013 31000 4550 6000 52563 31000 -1987 6000 23013 0 0 5815098 5815098 6353116 1567621 4785495 45000 30750 14250 370765 360891 9874 10624717 CLIENT DEPOSITS 27638 FUNDS HELD FOR CLAIMS ADMIN. 590000 NOTES PAYABLE - CURRENT 64916 682554 X 6436221 1578 22122 -11736 11964 6424257 0 6424257 6072361 22122 22122 6050239 0 6050239 PART IV, LINE 2B: THE ORGANIZATION IS TRUSTEE AND REMAINDER BENEFICIARY OF AN IRREVOCABLE CHARTIABLE REMAINDER TRUST. THIS AMOUNT REPRESENTS THE PRESENT VALUE OF THE EXPECTED FUTURE ANNUITY PAYMENTS TO THE DONOR AND IS RECORDED AS LIABILITY FOR AMOUNTS HELD FOR OTHERS. PART V, LINE 4: "THE NANCY FUND" IS A PERMANENT ENDOWMENT TO BE PAID TO FAMILIES FORWARD A SUM OF $25,000 PER YEAR FOR 4 YEARS TO REACH 100,000 CORPUS. THE FUND SHALL DISTRIBUTE AN ANNUAL AMOUNT UP TO BUT NOT MORE THAN 5% OF ITS 3 YEAR AVERAGE VALUE (OR LESS, IF THE FUND HAS NOT BEEN IN EXISTENCE FOR AT LEAST THREE YEARS), FOR THE PURPOSE OF SUPPORTING CHILDREN'S NEEDS. THE ORIGINAL GIFT AMOUNT WILL BE DESIGNATED AS PRINCIPAL AND WILL REMAIN IN THE FUND IN PERPETUITY TO GENERATE FUTURE INCOME FOR DISTRIBUTION. UNTIL THE FUND HAS ATTAINED A MARKET VALUE OF $100,000, THE AMOUNT DISTRIBUTED SHALL BE SUCH AMOUNT AS THE BOARD, OR ITS DESIGNEE, SHALL DETERMINE REQUIRED AND APPROPRIATE. PART X, LINE 2: THE ORGANIZATION EVALUATES ITS TAX PROVISIONS FOR ANY POTENTIAL UNCERTAIN TAX POSITIONS. THE ORGANIZATION DOES NOT BELIEVE ITS FINANCIAL STATEMENTS INCLUDE ANY UNCERTAIN TAX POSITIONS WHICH ARE NOT DEEMED MORE LIKELY THAN NOT TO BE SUSTAINED IF CHALLENGED. THE ORGANIZATION'S FEDERAL INCOME TAX AND INFORMATIONAL RETURNS FOR THE FISCAL YEARS ENDED SEPTEMBER 30, 2016, AND SUBSEQUENT, REMAIN OPEN FOR EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE RETURNS FOR CALIFORNIA, THE ORGANIZATION'S ONLY STATE JURISDICTION, REMAIN OPEN FOR EXAMINATION BY THE CALIFORNIA FRANCHISE TAX BOARD FOR THE FISCAL YEARS ENDED SEPTEMBER 30, 2015, AND SUBSEQUENT. PART XI, LINE 2D - OTHER ADJUSTMENTS: UNREALIZED GAIN ON CHARITABLE REMAINDER TRUST -11,736. ANNUAL GALA 738615 645490 93125 94794 43677 738615 645490 93125 94794 43677 138471 -45346 1 HOUSING - 846 1424335 COST-HOUSING/STD COST-FOOD/HSEHOLD GOODS;FMV-GIFTCARDS/VARIOUS SVCS HOUSING, FOOD & HOUSEHOLD GOODS,COUNSELING SVCS, LIFE SKILLS SVCS, REFERRAL SVCS, CAREER COACHING, FURNITURE AND HOME ACCESSORIES, CAR REPAIR, COMPUTER, CLOTHING, GIFT CARDS, CHILDCARE, OTHER CLIENT SERVICES HOMELESS PREVENTION - 9104 552490 COST-FOOD/HSEHOLD GOODS/CAREER COACHING/HEALTH SVCS;FMV-SCHOOL SUPPLIES/ FOOD, HOUSEHOLD GOODS, REFERRAL SVCS AND LIFE SKILLS SVCS, BACKPACKS AND SCHOOL SUPPLIES, CLOTHING/HOUSEHOLD ITEMS, TOYS, HOLIDAY GIFTS AND & GIFT CARDS, COMMUNITY COUNSELING, FOOD BASKETS AND GIFT CARDS, CAREER COACHING/WORKSHOPS, DENTAL, MEDICAL & MENTAL HEALTH SVCS, RENTAL ASSISTANCE FORM 990, SCHEDULE I, PART III, COLUMN B, NUMBER OF RECIPIENTS THERE WERE 846 RECIPIENTS OF ASSISTANCE THROUGH THE HOUSING PROGRAM. PLEASE NOTE THAT THIS NUMBER WAS UNDUPLICATED RECIPIENTS. THERE WERE 9,104 RECIPIENTS OF ASSISTANCE THROUGH THE HOMELESS PREVENTION PROGRAM. PLEASE NOTE THAT THIS NUMBER INCLUDES DUPLICATED RECIPIENTS AS SOME INDIVIDUALS RECEIVED MULTIPLE SERVICES. X X X 0 0 0 0 0 0 0 0 0 MARGARET WAKEHAM EXECUTIVE DIRECTOR 167289 0 0 0 0 0 11710 0 0 0 178999 0 0 0 X 286055 STANDARD COST X 185712 306425 STANDARD COST X FAMILY GIFTS 0 202630 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B THE TAX REVIEW POLICY PROCEDURE IS THAT AFTER THE FORM 990 IS PREPARED, IT IS FIRST REVIEWED BY THE EXECUTIVE COMMITTEE. IT IS THEN REVIEWED BY THE ENTIRE BOARD WITH TIME FOR COMMENTS/CHANGES BEFORE BEING FINALIZED AND FILED. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY IS GIVEN TO ALL DIRECTORS AT THE FIRST BOARD MEETING OF THE YEAR. WE ENSURE THAT ALL DIRECTORS SIGN, REVIEW THEIR STATEMENTS AND FOLLOW UP ON ANY ITEMS OF CONCERN. FORM 990, PART VI, SECTION B, LINE 15 A GUIDELINE OF SALARY RANGES FOR ALL EMPLOYEES IS SET WITHIN THE 50TH AND 100TH PERCENTILE FOR LIKE POSITIONS IN ORANGE COUNTY. THE MOST RECENT YEAR NON-PROFIT SALARY SURVEY DISTRIBUTED BY THE CENTER FOR NON-PROFIT MANAGEMENT IS USED TO DEVELOP THE RANGES FOR ALL POSITIONS. ALL RANGES ARE REVIEWED EVERY 2 YEARS. THE FINANCE COMMITTEE ANNUALLY RECOMMENDS A POOL OF DOLLARS TO BE ALLOCATED TO SALARY ADJUSTMENTS. THE HUMAN RESOURCES COMMITTEE REVIEWS THE RECOMMENDATION AND PROCESS FOR DETERMINING THE ADJUSTMENT. ALL STAFF RAISES ARE MADE UPON THE RECOMMENDATION OF THE EXECUTIVE DIRECTOR AND ARE SUBJECT TO FINAL APPROVAL BY THE HUMAN RESOURCES COMMITTEE. THE EXECUTIVE DIRECTOR COMPENSATION IS SET AND APPROVED BY THE EXECUTIVE COMMITTEE. THE TOTAL SALARY RECOMMENDATION IS APPROVED BY THE BOARD AS PART OF THE ANNUAL BUDGET PROCESS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. OUR LATEST ANNUAL AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON OUR WEBSITE OR UPON REQUEST. FORM 990, PART I LINES 3 AND 4 AND PART VII EXPLANATION OF THE DIFFERENCE REPORTED IN PART I LINES 3 AND 4 AND PART VII SECTION A: PLEASE NOTE THAT THE NUMBER OF INDEPENDENT VOTING MEMBERS AT THE END OF THE FISCAL YEAR IS LISTED IN PART I LINES 3 AND 4 OF THE FORM 990. THIS AMOUNT INCLUDES ALL DIRECTORS WHO SERVED ON THE BOARD AT THE END OF THE YEAR ENDED SEPTEMBER 30, 2019. THIS NUMBER DIFFERS FROM THE NUMBER OF DIRECTORS LISTED IN PART VII OF THE FORM 990 AS PART VII LISTS ALL DIRECTORS WHO SERVED ON THE BOARD DURING THE FISCAL YEAR. THE ORGANIZATION IS ADHERING TO THE REPORTING REQUIREMENTS SET FORTH IN THE INSTRUCTIONS OF THE FORM 990. FORM 990, PART IX, STATEMENT OF FUNCTIONAL EXPENSES, LINE 2 GRANTS AND ASSISTANCE: THE TOTAL AMOUNT OF GRANTS AND ASSISTANCE PROVIDED TO INDIVIDUALS BY THE ORGANIZATION TOTALED $1,976,825 FOR THE YEAR. THIS AMOUNT IS REPORTED ON LINE 2 OF THE FORM 990, PART IX, STATEMENT OF FUNCTIONAL EXPENSES. THE VARIOUS AMOUNTS ARE ALSO INCLUDED IN THE THE FOLLOWING EXPENSE CATEGORIES, PROGRAM EXPENSES, DONATED MATERIALS,AND OCCUPANCY. AS THE GRANTS ARE REPORTED TWICE, ON LINE 2 AND THE DETAILED EXPENSE CATEGORIES, THERE IS A CONTRA ACCOUNT, LESS ASSISTANCE TO INDIVIDUALS, IN THE AMOUNT OF ($1,976,825) TO PROPERLY REFLECT THE TOTAL PROGRAM EXPENSE. SEE SCHEDULE I FOR MORE DETAILS. FORM 990, PART XI, LINE 9: DONATED SERVICES AND USE OF FACILITIES -22,122. UNREALIZED GAIN ON CHARITABLE REMAINDER TRUST - RESTRICTED ACTIVITY -11,736. FORM 990, PART XII LINE 2C AUDIT COMMITTEE: THE BOARD OF DIRECTORS HAS CONSTITUTED AN AUDIT COMMITTEE AND DELEGATED TO THAT COMMITTEE THE RESPONSIBILITY FOR ENGAGING INDEPENDENT AUDITORS AND MONITORING THE AUDIT PROCESS. THIS STRUCTURE HAS BEEN IN EFFECT IN PRIOR YEARS AND WAS NOT CHANGED IN FY 2019.