2019-11-15T16:02:36-06:00 2018-06-30 111986323 MARCUM LLP 1 MONTGOMERY STREET SUITE 1700 SAN FRANCISCO CA 94104 990 2017-07-01 953119548 REGIONAL CENTER OF ORANGE COUNTY INC REGI 7147965100 PO BOX 22010 SANTA ANA CA 927022010 BETTE BABER CHIEF FINANCIAL OFFICER 7147965100 2019-11-13 1 ROGER BULOSAN P00221282 4154326200 64.124.51.210 2019-11-13 20:58:06 PS 944287201913503f6e71 2019-05-15 P 3AA5757BD85659CD83A622A9624FDBA900BA935F 8DB6298DFFB9F30D04C102D5853B3391BD590527 2017 2020-04-17 16:48:07Z X BETTE BABER PO BOX 22010 SANTA ANA CA 927022010 416656630 0 X WWW.RCOCDD.COM X 1977 CA REGIONAL CENTER OF ORANGE COUNTY, INC. (THE "CENTER") IS A PRIVATE, NONPROFIT CORPORATION THAT PROVIDES SERVICES TO INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES. 12 12 463 15 0 0 374969017 416502608 0 0 132154 154022 0 0 375101171 416656630 26782 373651046 0 0 31745303 37068424 0 0 0 343336817 5935875 375108902 416655345 -7731 1285 42320357 166412074 106033793 166365578 -63713436 46496 X REGIONAL CENTER OF ORANGE COUNTY, INC. (THE "CENTER") IS A PRIVATE, NONPROFIT CORPORATION THAT PROVIDES SERVICES TO INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES. 0 0 214003960 214003960 214003960 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. 83628828 83628828 83628828 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. 76018258 76018258 76018258 OUT OF HOME PROGRAMS: PURCHASE OF RESIDENTIAL SERVICES. APPROXIMATELY 2,303 INDIVIDUALS BENEFITED FROM THESE SERVICES IN FISCAL YEAR 2017/18. 36654559 42839967 VARIOUS OTHER CLIENT SERVICES, MAINLY SALARY AND BENEFITS FOR CASE MANAGEMENT. 36654559 42839967 410305605 1 1 0 0 0 0 0 0 1 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1515 0 1 463 1 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X X BETTE BABER 7147655100 1525 N TUSTIN AVE SANTA ANA CA 92705 ALAN MARTIN CHAIRPERSON 1.00 X X 0 0 0 CLIFFORD AMSDEN VICE CHAIRPERSON 1.00 X X 0 0 0 SYLVIA DELGADO SECRETARY 1.00 X X 0 0 0 JOHN WRIGHT TREASURER 1.00 X X 0 0 0 MAGNOLIA GUARDAMONDO VICE CHAIRPERSON (THRU 1/5/2018 1.00 X 0 0 0 CRISTINA ALBA DIRECTOR 1.00 X 0 0 0 MARCELL BASSETT DIRECTOR 1.00 X 0 0 0 TIFFANY BAUER DIRECTOR 1.00 X 0 0 0 MARITZA BRAVO DIRECTOR 1.00 X 0 0 0 MEENA CHOCKALINGAM THRU 1212017 DIRECTOR 1.00 X 0 0 0 AMY JESSEE DIRECTOR 1.00 X 0 0 0 LIZA KRASSNER DIRECTOR 1.00 X 0 0 0 PETER KUO DIRECTOR 1.00 X 0 0 0 HILDA MENDEZ DIRECTOR 1.00 X 0 0 0 FERNANDO PENA DIRECTOR (THRU 12/1/2017) 1.00 X 0 0 0 LARRY LANDAUER EXECUTIVE DIRECTOR 40.00 X 217724 0 63503 BETTE BABER CHIEF FINANCIAL OFFICER 40.00 X 188352 0 50461 PETER HIMBER MEDICAL DIRECTOR 40.00 X 198493 0 44999 IRIS RICHARD PHYSICIAN 40.00 X 182979 0 28540 JANIS WHITE CHIEF OPERATING OFFICER (THRU 11/13/2017) 40.00 X 176948 0 41079 LEEANN CHRISTIAN CHIEF CLINICAL OFFICER (THRU 8/25/2017) 40.00 X 122369 0 24696 1086865 0 253278 8 1 1 0 NO ORDINARY MOMENTS 16742 GOTHARD STREET 115 HUNTINGTON BEACH CA 92647 SUPPORTED LIVING 24820638 GOODWILL OF ORANGE COUNTY 410 N FAIRVIEW STREET SANTA ANA CA 92703 DAY PROGRAMS 14946332 WESTVIEW SERVICES INC 10522 KATELLA AVENUE ANAHEIM CA 92804 DAY PROGRAMS 8791166 PREMIER HEALTHCARE 625 THE CITY DRIVE 395 ORANGE CA 92868 IN-HOME RESPITE 8078747 VOCATION VISIONS 26041 PALA MISSION VIEJO CA 92691 DAY PROGRAMS 6827434 1018 416491013 11595 416502608 154022 154022 416656630 0 0 154022 373651046 373651046 504361 504361 36564063 33295202 3268861 96490 96490 399862 399862 84336 84336 1092899 1092899 2612280 2346374 265906 296864 267178 29686 25322 25322 250433 225390 25043 CHANGE IN PENSION BENEF 578239 520415 57824 COMMUNICATIONS 306423 306423 DUES & SUBSCRIPTIONS 101211 101211 DATA PROCESSING 45276 45276 46240 46240 416655345 410305605 6349740 0 300 300 12756768 2248440 27784823 91481539 214563 239553 288138 612815 1275765 71829427 42320357 166412074 37416780 39129913 838706 68617013 126396959 106033793 166365578 X -63713436 46496 -63713436 46496 42320357 166412074 X 1285 63758647 0 X X 0 1 X 1 1 1 X 295545777 314396693 334785613 374969017 416491013 1736188113 295545777 314396693 334785613 374969017 416491013 1736188113 1736188113 108018 87134 110845 132154 154022 592173 1736780286 0.99970 0.99970 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 OTHER ASSETS 779437 UNBILLED REIMBURSABLE CONTRACT COSTS -STATE OF CALIFORNIA 71049990 71829427 DEFERRED RENT LIABILITY 1745203 PENSION BENEFIT OBLIGATIONS 67541643 CONTRACT ADVANCE 57057590 PAYABLE TO DEPARTMENT OF DEVELOPMENTAL SERVICES 52523 126396959 X 416656630 0 416656630 0 416656630 416655345 0 416655345 0 416655345 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. 0 PURCHASED SERVICES FOR DEVELOPMENTALLY CHALLENGED CLIENTS 26788 373651046 FAIR VALUE PURCHASED SERVICES PART I, LINE 2: 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. X 0 0 0 0 0 0 0 0 0 LARRY LANDAUER EXECUTIVE DIRECTOR 217724 0 0 0 0 0 43521 0 19982 0 281227 0 0 0 BETTE BABER CHIEF FINANCIAL OFFICER 188352 0 0 0 0 0 37547 0 12914 0 238813 0 0 0 PETER HIMBER MEDICAL DIRECTOR 198493 0 0 0 0 0 40425 0 4574 0 243492 0 0 0 IRIS RICHARD PHYSICIAN 182979 0 0 0 0 0 25531 0 3009 0 211519 0 0 0 JANIS WHITE CHIEF OPERATING OFFICER (THRU 11/13/ 176948 0 0 0 0 0 34081 0 6998 0 218027 0 0 0 LEEANN CHRISTIAN CHIEF CLINICAL OFFICER (THRU 8/25/20 122369 0 0 0 0 0 22748 0 1948 0 147065 0 0 0 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.