REGIONAL CENTER OF ORANGE COUNTY: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- REGIONAL CENTER OF ORANGE COUNTY (EIN 95-3119548)
- Tax period
- 2017-07-01 to 2018-06-30
- Filed
- 2019-11-15
- IRS object ID
- 201933199349320688
- Schema version
- 2017v2.3
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-11-15T16:02:36-06:00 | ReturnTs |
| Tax Period End | 2018-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 111986323 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARCUM LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 MONTGOMERY STREET SUITE 1700 | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94104 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 953119548 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | REGIONAL CENTER OF ORANGE COUNTY INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | REGI | BusinessNameControlTxt |
| Phone | 7147965100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 22010 | AddressLine1Txt |
| City | SANTA ANA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 927022010 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BETTE BABER | PersonNm |
| Person Title | CHIEF FINANCIAL OFFICER | PersonTitleTxt |
| Phone | 7147965100 | PhoneNum |
| Signature | 2019-11-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ROGER BULOSAN | PreparerPersonNm |
| PTIN | P00221282 | PTIN |
| Phone | 4154326200 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 64.124.51.210 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-11-13 | IPDt |
| IP Tm | 20:58:06 | IPTm |
| IP Timezone | PS | IPTimezoneCd |
| Federal Original Submission Id | 944287201913503f6e71 | FederalOriginalSubmissionId |
| Federal Original Submission Id | 2019-05-15 | FederalOriginalSubmissionIdDt |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 3AA5757BD85659CD83A622A9624FDBA900BA935F | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 8DB6298DFFB9F30D04C102D5853B3391BD590527 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2020-04-17 16:48:07Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amended Return | Yes (X) | AmendedReturnInd |
| Principal Officer | BETTE BABER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 22010 | AddressLine1Txt |
| City | SANTA ANA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 927022010 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $416,656,630 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.RCOCDD.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1977 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | REGIONAL CENTER OF ORANGE COUNTY, INC. (THE "CENTER") IS A PRIVATE, NONPROFIT CORPORATION THAT PROVIDES SERVICES TO INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 463 | TotalEmployeeCnt |
| Total Volunteers | 15 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $374,969,017 | PYContributionsGrantsAmt |
| CY Contributions Grants | $416,502,608 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $132,154 | PYInvestmentIncomeAmt |
| CY Investment Income | $154,022 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $375,101,171 | PYTotalRevenueAmt |
| CY Total Revenue | $416,656,630 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $26,782 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $373,651,046 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $31,745,303 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $37,068,424 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $343,336,817 | PYOtherExpensesAmt |
| CY Other Expenses | $5,935,875 | CYOtherExpensesAmt |
| PY Total Expenses | $375,108,902 | PYTotalExpensesAmt |
| CY Total Expenses | $416,655,345 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$7,731 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,285 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $42,320,357 | TotalAssetsBOYAmt |
| Total Assets EOY | $166,412,074 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $106,033,793 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $166,365,578 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$63,713,436 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $46,496 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | REGIONAL CENTER OF ORANGE COUNTY, INC. (THE "CENTER") IS A PRIVATE, NONPROFIT CORPORATION THAT PROVIDES SERVICES TO INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $214,003,960 | ExpenseAmt |
| Grant | $214,003,960 | GrantAmt |
| Revenue | $214,003,960 | RevenueAmt |
| Desc | OTHER: PURCHASE OF SERVICES SUCH AS BEHAVIORAL, TRANSPORTATION, RESPITE, OCCUPATIONAL THERAPY, PHYSICAL THERAPY, SPEECH THERAPY, AND SUPPORTED LIVING. APPROXIMATELY 26,788 INDIVIDUALS BENEFITED FROM THESE SERVICES IN FISCAL YEAR 2017/18. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $83,628,828 | ExpenseAmt |
| Grant | $83,628,828 | GrantAmt |
| Revenue | $83,628,828 | RevenueAmt |
| Desc | DAY PROGRAMS: PURCHASE OF DAY CARE, DAY ACTIVITY TRAINING, HABILITATION, INFANT DEVELOPMENT AND TRAINING FOR INDEPENDENT LIVING. APPROXIMATELY 10,229 INDIVIDUALS BENEFITED FROM THESE SERVICES IN FISCAL YEAR 2017/18. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $76,018,258 | ExpenseAmt |
| Grant | $76,018,258 | GrantAmt |
| Revenue | $76,018,258 | RevenueAmt |
| Desc | OUT OF HOME PROGRAMS: PURCHASE OF RESIDENTIAL SERVICES. APPROXIMATELY 2,303 INDIVIDUALS BENEFITED FROM THESE SERVICES IN FISCAL YEAR 2017/18. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $36,654,559 | ExpenseAmt |
| Revenue | $42,839,967 | RevenueAmt |
| Desc | VARIOUS OTHER CLIENT SERVICES, MAINLY SALARY AND BENEFITS FOR CASE MANAGEMENT. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $36,654,559 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $42,839,967 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $410,305,605 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | Yes (1) | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 1515 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 463 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BETTE BABER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7147655100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1525 N TUSTIN AVE | AddressLine1Txt |
| City | SANTA ANA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92705 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|
| ALAN MARTIN | ||||||||
| CHAIRPERSON | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| CLIFFORD AMSDEN | ||||||||
| VICE CHAIRPERSON | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| SYLVIA DELGADO | ||||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| JOHN WRIGHT | ||||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| MAGNOLIA GUARDAMONDO | ||||||||
| VICE CHAIRPERSON (THRU 1/5/2018 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| CRISTINA ALBA | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| MARCELL BASSETT | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| TIFFANY BAUER | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| MARITZA BRAVO | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| MEENA CHOCKALINGAM THRU 1212017 | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| AMY JESSEE | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| LIZA KRASSNER | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| PETER KUO | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| HILDA MENDEZ | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| FERNANDO PENA | ||||||||
| DIRECTOR (THRU 12/1/2017) | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| LARRY LANDAUER | ||||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $217,724 | $0 | $63,503 | |||
| BETTE BABER | ||||||||
| CHIEF FINANCIAL OFFICER | 40.00 | Yes (X) | $188,352 | $0 | $50,461 | |||
| PETER HIMBER | ||||||||
| MEDICAL DIRECTOR | 40.00 | $198,493 | $0 | $44,999 | Yes (X) | |||
| IRIS RICHARD | ||||||||
| PHYSICIAN | 40.00 | $182,979 | $0 | $28,540 | Yes (X) | |||
| JANIS WHITE | ||||||||
| CHIEF OPERATING OFFICER (THRU 11/13/2017) | 40.00 | $176,948 | $0 | $41,079 | Yes (X) | |||
| LEEANN CHRISTIAN | ||||||||
| CHIEF CLINICAL OFFICER (THRU 8/25/2017) | 40.00 | $122,369 | $0 | $24,696 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,086,865 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $253,278 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 8 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| NO ORDINARY MOMENTS | |||||
| 16742 GOTHARD STREET 115 | HUNTINGTON BEACH | CA | 92647 | SUPPORTED LIVING | $24,820,638 |
| GOODWILL OF ORANGE COUNTY | |||||
| 410 N FAIRVIEW STREET | SANTA ANA | CA | 92703 | DAY PROGRAMS | $14,946,332 |
| WESTVIEW SERVICES INC | |||||
| 10522 KATELLA AVENUE | ANAHEIM | CA | 92804 | DAY PROGRAMS | $8,791,166 |
| PREMIER HEALTHCARE | |||||
| 625 THE CITY DRIVE 395 | ORANGE | CA | 92868 | IN-HOME RESPITE | $8,078,747 |
| VOCATION VISIONS | |||||
| 26041 PALA | MISSION VIEJO | CA | 92691 | DAY PROGRAMS | $6,827,434 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1018 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $416,491,013 | GovernmentGrantsAmt |
| All Other Contributions | $11,595 | AllOtherContributionsAmt |
| Total Contributions | $416,502,608 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $154,022 | TotalRevenueColumnAmt |
| Exclusion | $154,022 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $416,656,630 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $154,022 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $373,651,046 | TotalAmt |
| Program Services | $373,651,046 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $504,361 | TotalAmt |
| Management And General | $504,361 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,564,063 | TotalAmt |
| Program Services | $33,295,202 | ProgramServicesAmt |
| Management And General | $3,268,861 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $96,490 | TotalAmt |
| Management And General | $96,490 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $399,862 | TotalAmt |
| Management And General | $399,862 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $84,336 | TotalAmt |
| Management And General | $84,336 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,092,899 | TotalAmt |
| Management And General | $1,092,899 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,612,280 | TotalAmt |
| Program Services | $2,346,374 | ProgramServicesAmt |
| Management And General | $265,906 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $296,864 | TotalAmt |
| Program Services | $267,178 | ProgramServicesAmt |
| Management And General | $29,686 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,322 | TotalAmt |
| Management And General | $25,322 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $250,433 | TotalAmt |
| Program Services | $225,390 | ProgramServicesAmt |
| Management And General | $25,043 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| CHANGE IN PENSION BENEF | $578,239 | $520,415 | $57,824 |
| COMMUNICATIONS | $306,423 | $306,423 | |
| DUES & SUBSCRIPTIONS | $101,211 | $101,211 | |
| DATA PROCESSING | $45,276 | $45,276 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,240 | TotalAmt |
| Management And General | $46,240 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $416,655,345 | TotalAmt |
| Program Services | $410,305,605 | ProgramServicesAmt |
| Management And General | $6,349,740 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $300 | BOYAmt |
| EOY | $300 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,756,768 | BOYAmt |
| EOY | $2,248,440 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,784,823 | BOYAmt |
| EOY | $91,481,539 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $214,563 | BOYAmt |
| EOY | $239,553 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $288,138 | BOYAmt |
| EOY | $612,815 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,275,765 | BOYAmt |
| EOY | $71,829,427 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,320,357 | BOYAmt |
| EOY | $166,412,074 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,416,780 | BOYAmt |
| EOY | $39,129,913 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $838,706 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $68,617,013 | BOYAmt |
| EOY | $126,396,959 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $106,033,793 | BOYAmt |
| EOY | $166,365,578 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$63,713,436 | BOYAmt |
| EOY | $46,496 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$63,713,436 | BOYAmt |
| EOY | $46,496 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,320,357 | BOYAmt |
| EOY | $166,412,074 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $1,285 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | $63,758,647 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $295,545,777 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $314,396,693 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $334,785,613 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $374,969,017 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $416,491,013 | CurrentTaxYearAmt |
| Total | $1,736,188,113 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $295,545,777 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $314,396,693 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $334,785,613 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $374,969,017 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $416,491,013 | CurrentTaxYearAmt |
| Total | $1,736,188,113 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $1,736,188,113 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $108,018 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $87,134 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $110,845 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $132,154 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $154,022 | CurrentTaxYearAmt |
| Total | $592,173 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $1,736,780,286 | TotalSupportAmt |
| Public Support CY170 | 0.99970 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99970 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | Yes (1) | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| OTHER ASSETS | $779,437 |
| UNBILLED REIMBURSABLE CONTRACT COSTS -STATE OF CALIFORNIA | $71,049,990 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $71,829,427 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED RENT LIABILITY | $1,745,203 |
| PENSION BENEFIT OBLIGATIONS | $67,541,643 |
| CONTRACT ADVANCE | $57,057,590 |
| PAYABLE TO DEPARTMENT OF DEVELOPMENTAL SERVICES | $52,523 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $126,396,959 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $416,656,630 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $416,656,630 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $416,656,630 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $416,655,345 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $416,655,345 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $416,655,345 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, LINE 1B: | THE CENTER SERVES AS A REPRESENTATIVE PAYEE FOR A PORTION OF ITS CLIENTS. IN THIS FIDUCIARY CAPACITY, IT RECEIVES SOCIAL SECURITY BENEFITS AND OTHER SOURCES OF INCOME AND MAKES PAYMENTS ON BEHALF OF CERTAIN DEVELOPMENTALLY DISABLED CLIENTS WHO ARE DEEMED UNABLE TO ADMINISTER THE FUNDS THEMSELVES. CLIENT TRUST TRANSACTIONS ARE NOT CONSIDERED REVENUE OR EXPENSES OF THE CENTER. THE CASH THAT IS RECEIVED AND OUTSTANDING RECEIVABLES, NET OF INTER-FUND LIABILITIES, ARE REPORTED AS A LIABILITY, NET ASSETS HELD FOR OTHERS, UNTIL IT IS DISTRIBUTED TO THE RESPECTIVE CLIENTS. |
| PART X, LINE 2: | THE CENTER IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC") AND FRANCHISE TAXES UNDER 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE. ACCORDINGLY, IT IS EXEMPT FROM FEDERAL AND CALIFORNIA INCOME TAXES AND IS NOT LIABLE FOR FEDERAL UNEMPLOYMENT TAXES. MANAGEMENT EVALUATED THE CENTER'S TAX POSITIONS AND CONCLUDED THAT THEY MAINTAINED THEIR TAX EXEMPT STATUS AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. THE TAX RETURNS OF THE CENTER ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. HOWEVER, THERE ARE CURRENTLY NO EXAMINATIONS PENDING OR IN PROGRESS. |
| SCHEDULE D, PART VI | PURSUANT TO THE TERMS OF THE CONTRACT WITH DDS, EQUIPMENT PURCHASES BECOME THE PROPERTY OF THE STATE OF CALIFORNIA AND, ACCORDINGLY, ARE CHARGED AS EXPENSES WHEN INCURRED. THE CENTER TRACKS ITEMS, WHICH COST MORE THAN $5,000 AND HAVE AN ESTIMATED USEFUL LIFE OF MORE THAN ONE YEAR. FOR THE YEAR ENDED JUNE 30, 2018, EQUIPMENT PURCHASES AND DISPOSALS WERE $219,950 AND $207,761, RESPECTIVELY. THE AGGREGATE EQUIPMENT COSTS AT JUNE 30, 2018, TOTALED $2,200,531. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | PURCHASED SERVICES FOR DEVELOPMENTALLY CHALLENGED CLIENTS | GrantTypeTxt |
| Recipient | 26788 | RecipientCnt |
| Non Cash Assistance | $373,651,046 | NonCashAssistanceAmt |
| Valuation Method Used | FAIR VALUE | ValuationMethodUsedDesc |
| Non Cash Assistance | PURCHASED SERVICES | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | ALL CLIENTS ARE ASSIGNED A CASE WORKER WHO MONITORS THE SERVICES. THE CENTER IS MONITORRED BY THE DEPARTMENT OF DEVELOPMENTAL SERVICES OF THE STATE OF CALIFORNIA. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| LARRY LANDAUER | ||||||||||||||
| EXECUTIVE DIRECTOR | $217,724 | $0 | $0 | $0 | $0 | $0 | $43,521 | $0 | $19,982 | $0 | $281,227 | $0 | $0 | $0 |
| BETTE BABER | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $188,352 | $0 | $0 | $0 | $0 | $0 | $37,547 | $0 | $12,914 | $0 | $238,813 | $0 | $0 | $0 |
| PETER HIMBER | ||||||||||||||
| MEDICAL DIRECTOR | $198,493 | $0 | $0 | $0 | $0 | $0 | $40,425 | $0 | $4,574 | $0 | $243,492 | $0 | $0 | $0 |
| IRIS RICHARD | ||||||||||||||
| PHYSICIAN | $182,979 | $0 | $0 | $0 | $0 | $0 | $25,531 | $0 | $3,009 | $0 | $211,519 | $0 | $0 | $0 |
| JANIS WHITE | ||||||||||||||
| CHIEF OPERATING OFFICER (THRU 11/13/ | $176,948 | $0 | $0 | $0 | $0 | $0 | $34,081 | $0 | $6,998 | $0 | $218,027 | $0 | $0 | $0 |
| LEEANN CHRISTIAN | ||||||||||||||
| CHIEF CLINICAL OFFICER (THRU 8/25/20 | $122,369 | $0 | $0 | $0 | $0 | $0 | $22,748 | $0 | $1,948 | $0 | $147,065 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 1, QUESTION B | THE RETURN WAS AMENDED TO INCORPORATE THE FINANCIAL INFORMATION FROM THE ISSUED JUNE 30, 2018 AUDIT REPORT WHICH WAS COMPLETED AFTER MAY 15, 2019. WHEN THE TAX RETURN WAS ORIGINALLY FILED, THE AUDIT OF THE CENTER'S FINANCIAL STATEMENTS WAS PENDING AND NOT COMPLETED. LISTED BELOW ARE THE SECTIONS THAT CHANGED: PAGE 1, PART 1, QUESTIONS 8 TO 22 PAGE 2, PART III, QUESTIONS 4A TO 4D FOR EXPENSES, GRANTS, AND REVENUE PAGE 3, PART IV, QUETIONS 9, 11A, 11D, 11F, AND 12A PAGE 4, PART IV, QUESTION 22 PAGE 9, PART VIII, LINES 1E AND 1F PAGE 10, PART IX PAGE 11 PART X PAGE 12, PART XI, LINES 1-4, 8, AND 10 PAGE 12, PART XII, LINES 2B TO 3B SCHEDULE A, PART II, SECTION A, LINE 1(E); SECTION B LINE 7(E); SECTION C, LINES 14 AND 15 SCHEDULE B, PART I, LINE 1 SCHEDULE D, PART IV, LINES 1A, 2A, AND 2B SCHEDULE D, PART IX, LINES (1) AND (2) SCHEDULE D, PART X, LINE (1) SCHEDULE D, PART XI, PART XII, AND PART XIII ADDED SCHEDULE I |
| FORM 990, PART IV, LINE 28 | THE CENTER WAS ORGANIZED IN ACCORDANCE WITH THE PROVISION OF THE LANTERMAN DEVELOPMENTAL DISABILITIES SERVICES ACT (THE "LANTERMAN ACT") OF THE WELFARE AND INSTITUTIONS CODE OF THE STATE OF CALIFORNIA. THE LANTERMAN ACT INCLUDES GOVERNANCE PROVISIONS REGARDING THE COMPOSITION OF THE CENTER'S BOARD OF DIRECTORS. THE LANTERMAN ACT STATES THAT THE BOARD SHALL BE COMPRISED OF INDIVIDUALS WITH DEMONSTRATED INTEREST IN, OR KNOWLEDGE OF, DEVELOPMENTAL DISABILITIES, AND OTHER RELEVANT CHARACTERISTICS, AND REQUIRES THAT A MINIMUM OF 50 PERCENT OF THE GOVERNING BOARD BE PERSONS WITH DEVELOPMENTAL DISABILITIES OR THEIR PARENTS OR LEGAL GUARDIANS; AND THAT NO LESS THAN 25 PERCENT OF THE MEMBERS OF THE GOVERNING BOARD SHALL BE PERSONS WITH DEVELOPMENTAL DISABILITIES. IN ADDITION, A MEMBER OF A REQUIRED ADVISORY COMMITTEE COMPOSED OF PERSONS REPRESENTING THE VARIOUS CATEGORIES OF PROVIDERS FROM WHICH THE CENTER PURCHASES CLIENT SERVICES, SHALL SERVE AS A MEMBER OF THE BOARD. TO COMPLY WITH THE LANTERMAN ACT, THE BOARD OF DIRECTORS INCLUDES PERSONS WITH DEVELOPMENTAL DISABILITIES, OR THEIR PARENTS OR LEGAL GUARDIANS, WHO RECEIVE SERVICES THROUGH THE CENTER AND A CLIENT SERVICE PROVIDER OF THE CENTER. |
| FORM 990, PART VI, SECTION B, LINE 11B | A PDF OF THE FINAL 990 IS DISTRIBUTED TO THE ENTIRE BOARD PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CENTER SUBJECT TO THE CALIFORNIA CODE REGLUATIONS, TITLE 17, CONFLICT OF INTEREST REGULATIONS AS WELL AS IT OWNS CONFLICT OF INTEREST POLICY. CONFLICT OF INTEREST REPORTING STATEMENTS ARE COMPLETED ANNUALLY BY AUGUST 1ST OF EACH YEAR BY ALL OFFICERS AND BOARD MEMBERS. THE EXECUTIVE DIRECTOR OR HIS DISGNEE REVIEWS EACH REPORTING STATEMENT THAT IS SUBMITTED WITHIN TEN WORKING DAYS OF RECEIPT AND DETERMINES WHETHER A CONFLICT EXISTS. ANY CONFLICTS THAT ARE IDENTIFIED REQUIRE THE EMPLOYEE OR BOARD MEMEBER TO ELIMINATE THE CONFLICT OR MITIGATE AND MANAGE THE CONFLICT THROUGH A CONFLICT RESOLUTION PLAN OR THE INDIVIDUAL SHALL RESIGN. ANY WAIVER REQUESTS MUST BE SUBMITTED TO THE CALIFORNIA DEPARTMENT OF DEVELOPMENTAL SERVICES FOR APPROVAL, MODIFICATION OR DENIAL. THE MINUTES OF THE BOARD AND ANY APPLICABLE COMMITTEES SHALL CONTAIN DISCUSSIONS REGARDING ANY DISCLOSED OR FOUND CONFLICTS OF INTEREST, WHICH SHALL INCLUDE THE NAMES OF PERSONS, NATURE OF THE CONFLICT, ANY DECISIONS MADE, NAMES OF PERSONS WHO WERE PRESENT FOR DISCUSSIONS, CONTENT OF THE DISCUSSION INCLUDING ANY ALTERNATIVES, AND RECORD OF ANY VOTES TAKEN IN CONNECTION WITH THE PROCEEDINGS. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE CENTER'S BOARD HAS APPOINTED AN EXECUTIVE COMMITTEE, COMPOSED OF OFFICERS, I.E., CHAIRPERSON, VICE CHAIRPERSON, SECRETARY, AND TREASURER, NONE OF WHOM HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT FOR THE EXECUTIVE DIRECTOR, TO BE ACCOUNTABLE FOR SETTING A REASONABLE COMPENSATION PACKAGE FOR THE EXECUTIVE DIRECTOR. CONSISTENT WITH THE ORGANIZATION'S PHILOSOPHY AND PRINCIPLES, THE EXECUTIVE COMMITTEE DEVELOPS THE ANNUAL PERFORMANCE GOALS AND CRITERIA TO BE USED IN DETERMINING THE COMPENSATION PACKAGE FOR THE EXECUTIVE DIRECTOR. THE FULL BOARD THEN VOTES ON THE EXECUTIVE DIRECTOR'S COMPENSATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | A PDF OF THE FINAL 990 IS DISTRIBUTED TO THE ENTIRE BOARD PRIOR TO FILING. |
| PART VI, SECTION C, LINE 19: | ALL THE BOARD GOVERNANCE DOCUMENTS, THE CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMETNS ARE AVAIBLE ON THE CENTER'S WEBSITE. |
| FORM 990, PART XI, LINE 8 | DURING FY 2017/18, THE CENTER CORRECTED AN ACCOUNTING ERROR THAT OCCURRED IN THE PRIOR FISCAL YEAR. THE CENTER RECOGNIZED MATERIAL ADJUSTMENTS FROM THE DETERMINATION OF THE DEFERRED PENSION BENEFITS OBLIGATIONS IN ACCORDANCE WITH THE PROVISIONS OF FASB ASC 715, DEFINED BENEFIT PLANS PENSION. THE ERROR WAS RECORDING THE PENSION BENEFITS ADJUSTMENTS AS A DEDUCTION FROM UNRESTRICTED NET ASSET AS OF JULY 1, 2016. SINCE THE PENSION COSTS ARE ELIGIBLE TO BE CLAIMED AND REIMBURSED WHEN PAID BY THE CENTER, THEY ARE DEFERRABLE AND CONSIDERED AS UNBILLED REIMBURSABLE CONTRACT COSTS RECEIVABLES - STATE OF CALIFORNIA. |
Comments