2019-05-14T17:34:44-05:00 2018-06-30 910189318 MOSS ADAMS LLP 4747 EXECUTIVE DRIVE SUITE 1300 SAN DIEGO CA 92121 990 2017-07-01 951661089 SAN DIEGO CENTER FOR CHILDREN SAND 8582779550 3002 ARMSTRONG STREET SAN DIEGO CA 92111 DIANA M LANDIS CHIEF FINANCIAL OFFICER 8582779550 2019-01-28 1 PATRICIA J MAYER P00188643 8586271400 12.129.7.100 2019-01-28 13:26:45 PS P 41F3D51277C721D7E64869098416E4BAA04E310D 5AA2B9289D373ED9AECE1682C470BAAD2873C4EE 2017 2019-02-21 02:37:17Z MOISES BARON 3002 ARMSTRONG STREET SAN DIEGO CA 92111 22953123 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. 14 13 493 500 0 0 1496246 1854118 21029761 20959511 65194 12591 -84457 -221293 22506744 22604927 0 0 0 0 17499540 17873135 40367 32370 521744 4890550 5025187 22430457 22930692 76287 -325765 14683942 16223480 4326459 6126511 10357483 10096969 X SEE SCHEDULE O 0 1 9266105 9455051 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. 3363283 3974124 SAN DIEGO CENTER FOR CHILDREN ACADEMY - PROVIDE A STRUCTURED AND HOLISTIC EDUCATIONAL AND THERAPEUTIC ENVIRONMENT AIMED AT HELPING STUDENTS REACH ACADEMIC AND BEHAVIORAL GOALS. 7509042 7530336 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. 20138430 1 1 0 1 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 61 0 1 493 1 0 0 0 0 0 1 1 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 DIANA M LANDIS 8582779550 3002 ARMSTRONG STREET SAN DIEGO CA 92111 KEITH WILSON BOARD CHAIRMAN 1.00 X X 0 0 0 ANN GARLAND PH D VICE CHAIR 1.00 X X 0 0 0 FRANK FORNACA TREASURER 1.00 X X 0 0 0 PAUL DAVIS SECRETARY 1.00 X X 0 0 0 MEG SCHNEIDER TRUSTEE 1.00 X 0 0 0 JACKIE GREULICH TRUSTEE 1.00 X 0 0 0 CANDACE KASPERICK 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 NANCY RIX TRUSTEE 1.00 X 0 0 0 VERONICA RUBIO TRUSTEE 1.00 X 0 0 0 DOREEN SCHONBRUN TRUSTEE 1.00 X 0 0 0 GWYNN THOMAS TRUSTEE 1.00 X 0 0 0 MOISES BARON CHIEF EXECUTIVE OFFICER (SDCC) 40.00 X X 212027 0 12396 CHERYL RODE VICE PRESIDENT OF CLINICAL OPERATIONS (SDCC) 40.00 X 131027 0 0 DIANA LANDIS DIRECTOR OF FINANCE (SDCC) 40.00 X 133928 0 3720 476982 0 16116 3 0 1 0 JOAN GILDIN 667 NORTH GRANADOS AVENUE SOLANA BEACH CA 92075 PSYCHIATRIC 155748 1 624298 218000 1011820 140502 1854118 RESIDENTIAL SERVICES 900099 9455051 9455051 MENTAL HEALTH SERVICES 623990 7530336 7530336 SAN DIEGO CENTER ACADEMY 611710 3974124 3974124 20959511 62141 62141 33633 0 83183 33633 -83183 -49550 -49550 35500 624298 265013 -229513 -229513 OTHER INCOME 900099 8220 8220 8220 22604927 20959511 0 -208702 220444 220444 14625493 13376051 970990 278452 1943191 1806875 118035 18281 1084007 980708 82228 21071 38235 38235 71579 71579 32370 32370 25081 25081 1083408 855492 226883 1033 24441 10316 13225 900 554693 331001 204652 19040 131444 124434 6751 259 154334 129122 24196 1016 880509 816470 56857 7182 258384 256631 1136 617 18402 12554 5273 575 139317 110828 25778 2711 69824 47682 21660 482 561697 456009 84196 21492 257536 243139 11927 2470 IN-KIND EXPENSE 206869 93391 8 113470 ACTIVITY FEES 202700 202444 256 DIETARY & NUTRITION 153184 153184 TRAINING 74983 73275 1385 323 118567 58824 59743 22930692 20138430 2270518 521744 1685882 38621 21070 1469863 2925882 4120952 205263 102895 13478078 5341253 7646657 8136825 2199188 2328732 0 25592 14683942 16223480 1396330 1368399 4227870 2756063 390103 174066 140139 4326459 6126511 X 8288325 7914090 1101788 1215509 967370 967370 10357483 10096969 14683942 16223480 -325765 65251 0 X 0 1 X 1 1 1 X 1631196 1261429 1457052 1496246 1911277 7757200 1631196 1261429 1457052 1496246 1911277 7757200 348093 7409107 55047 65319 98265 66191 62141 346963 50795 944 5260 25054 8220 90273 8194436 99271059 0.90420 0.87920 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2013 AMOUNT: $ 50,795. 2014 AMOUNT: $ 944. 2015 AMOUNT: $ 5,260. 2016 AMOUNT: $ 25,054. 2017 AMOUNT: $ 8,220. 0 0 0 0 0 0 1 0 0 0 0 PART II-B, LINE 1: THE ORGANIZATION APPROACHED ASSEMBLY WOMAN REGARDING THE PURCHASE OF PROPERTY IN SEPTEMBER 2016. IT WAS A REQUEST THAT SHE INTRODUCE THE BILL ALLOWING THE SALE OF THE PROPERTY WHICH SHE DID. THE BILL WAS SIGNED INTO LAW EFFECTIVE JANUARY 1, 2018. 1738950 99539 1838489 1564717 174233 1738950 1618254 -53537 1564717 1525527 31015 61712 1618254 1317536 207991 1525527 0.53000 0.47000 1 0 32361 32361 11624167 4132038 7492129 1821550 1209215 612335 8136825 CAPITAL LEASE 140139 140139 X 22785439 65251 57159 122410 22663029 25081 -83183 -58102 22604927 23045953 57159 83183 140342 22905611 25081 25081 22930692 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, 2018. PART XI, LINE 4B - OTHER ADJUSTMENTS: REALIZED LOSS -83,183. PART XII, LINE 2D - OTHER ADJUSTMENTS: REALIZED LOSS 83,183. X X X X X X 1 CANDELA CONTENT 3755 AVOCADO BLVD 307 LA MESA CA 91941 GRANT WRITING 0 324766 32370 296353 324766 32370 296353 CA ANNUAL DINNER 352740 317240 35500 153416 WACKY WONKY 47027 47027 18442 1 260031 260031 93155 659798 624298 35500 265013 265013 -229513 X X X X 0 0 0 0 0 0 0 0 0 MOISES BARON CHIEF EXECUTIVE OFFICER (SDCC) 212027 0 0 0 0 0 0 0 12396 0 224423 0 0 0 A CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY 352273601 2018-03-05 4289250 CONSTRUCTION 0 0 0 A 4289250 65920 2658890 1564441 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 20190 FMV X 21516 FMV X 29 7559 FMV X TOYS 77 63922 X GIFT CARDS, TICKETS, VACATIONS 118 15243 X THERAPEUTIC AND EDUCATIONAL SUPPLIES 9 12072 0 0 0 0 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 2017, 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 SAN DIEGO CENTER FOR CHILDREN CLOSED ITS FOSTER FAMILY AGENCY (FFA) PROGRAM IN APRIL 2018. 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.