2018-05-14T11:12:55-05:00 2017-06-30 Maginnis Knechtel & McIntyre LLP 300 W Colorado Blvd Pasadena CA 91105 990 2016-07-01 954644026 Options for Youth - Burbank Inc % JOAN HALL OPTI 6266859300 320 NORTH HALSTEAD STREET Suite 280 PASADENA CA 91107 JOAN HALL President 6266859300 2018-05-04 true Linda E G Ballesteros P00366852 6264493466 2016 2022-09-23 18:48:47Z JOAN HALL 320 NORTH HALSTEAD ST 280 PASADENA CA 91107 12153111 false X WWW.OFY.ORG X 1997 CA TO PROVIDE ALTERNATIVE EDUCATIONAL PROGRAMS FOR STUDENTS OF THE COMMUNITY IN WHICH IT SERVES. X 3 3 132 0 0 11393202 12153111 0 0 0 0 0 0 11393202 12153111 0 0 0 0 5403807 6239841 0 0 0 6418686 7590414 11822493 13830255 -429291 -1677144 4140794 4061652 5409539 7007541 -1268745 -2945889 X TO PROVIDE ALTERNATIVE EDUCATIONAL PROGRAMS FOR STUDENTS IN THE COMMUNITY IN WHICH IT SERVES. false true 11887362 THE ORGANIZATION IS A CHARTER SCHOOL OF THE BURBANK CALIFORNIA UNIFIED SCHOOL DISTRICT. THE CHARTER SCHOOL PROVIDES INDEPENDENT STUDY PROGRAMS FOR INDIVIDUALS NOT ATTENDING TRADITIONAL SCHOOL. BASED ON AVERAGE DAILY ATTENDANCE OF 1,210.10 FOR GRADES 7 THROUGH 12. On June 30, 2017, OFY - Burbank Charter School was closed due to non-renewal of the Charter agreement by Burbank Unified School District. The Charter School's last day of instruction was June 30, 2017, and the Organization has been in the process of final financial closure subsequent to that date. 11887362 true false false false false false false false false false true false false false false true true false true false false false false false false false false false false true false false false false false false false true false false false true false true false false false true 24 0 132 true false false false false false false false false false false X 3 3 true true false false false false false true true false false true true true true true true true true false CA X JOAN HALL 6266859300 320 NORTH HALSTEAD STREET 280 PASADENA CA 91107 BARBARA GONDO BOARD MEMBER 1.0 0.0 X 0 0 0 MARIAN GOODSON BOARD MEMBER 1.0 0.0 X 0 0 0 JANE GOTHOLD BOARD MEMBER 1.0 0.0 X 0 0 0 JOAN HALL PRESIDENT 3.0 7.0 X 48570 82558 3279 JOHN HALL VICE PRESIDENT 3.0 7.0 X 36587 90999 3190 JAMIE DONAHUE SECRETARY 0.25 1.75 X 0 0 0 JOHN HALL JR TREASURER 0.25 1.75 X 0 0 0 ELIZABETH BASKERVILLE CHIEF FINANCIAL OFFICER 0.0 40.0 X 0 0 0 TOMMIE JOE CHIEF OPERATING OFFICER 0.0 40.0 X 0 0 0 CYNTHIA RAMOS ASSISTANT PRINCIPAL 0.0 40.0 X 0 113069 9818 KATHLEEN LENTO PRINCIPAL 0.0 40.0 X 0 202261 13422 JOCELYN BALDWIN PRINCIPAL 0.0 40.0 X 0 131548 20577 WENDY M GILLESPIE PRINCIPAL 0.0 40.0 X 0 113904 13130 RACHEL TRUDO STUDENT ADVISOR 0.0 40.0 X 0 109318 11006 85157 843657 74422 0 false true false PATHWAYS MANAGEMENT GROUP INC 320 N HALSTEAD ST 210 PASADENA CA 91107 MANAGEMENT SERVICES 783274 5 12153111 12153111 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 12153111 0 0 0 0 85157 21289 63868 0 5098802 5065383 33419 70376 68250 2126 520906 520697 209 464600 455680 8920 1822967 1367225 455742 648508 29508 619000 29464 27835 1629 0 0 0 1442554 1408540 34014 45956 45956 222324 194613 27711 68727 15955 52772 0 1130799 1130799 55296 53129 2167 0 0 88596 88596 0 106661 95995 10666 0 36803 36803 STUDENT PROGRAM 880210 880210 TEXTBOOKS 510513 510513 LOSS FROM DISPOSAL 315494 315494 DISTRICT ADMIN FEES 141548 141548 43994 4938 39056 13830255 11887362 1942893 0 577227 1216725 0 0 0 0 2973840 2661273 0 0 0 0 0 0 0 0 113517 67652 864413 857651 358970 6762 0 0 0 0 0 0 0 0 117240 109240 4140794 4061652 1750141 3917807 0 0 759398 189734 0 0 0 0 0 0 2900000 2900000 0 0 0 0 5409539 7007541 X -1268745 -2945889 0 0 0 0 -1268745 -2945889 4140794 4061652 -1677144 X false true X true false X 349404 342642 6762 478461 478461 0 36548 36548 0 6762 0 0 X 12153111 12153111 12153111 13830255 13830255 13830255 PART X LINE 2 FIN 48 FOOTNOTE The Company is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and classified by the Internal Revenue Service as other than a private foundation. It is also exempt from state franchise and income taxes under Section 23701(d) of the California Revenue and Taxation Code. Accordingly, no provision for income taxes has been reflected in these financial statements. The United States Federal government and the State of California have statutes of limitations that generally range from three to four years. No open tax years are currently under examination. SCHEDULE E DISCLOSURE Although Part IV, line 13 of the Form 990 is answered "Yes", Schedule E is not required to be completed in this case because OPTIONS FOR YOUTH - BURBANK, INC is a Charter school. Charter schools are considered public rather than private schools and therefore are not required to complete Schedule E. This is so because Schedule E is used to provide information to enable the IRS to confirm that a private school is operating under a racially nondiscriminatory policy in dealing with students. Since OPTIONS FOR YOUTH - BURBANK, INC is a public school, Schedule E is not applicable. X X false false false false false false false true false KATHLEEN LENTO PRINCIPAL 0 202261 2921 10501 0 215683 JOCELYN BALDWIN PRINCIPAL 0 131548 3610 16967 0 152125 SCHEDULE J PART I LINE 7 BONUSES BASED ON MERIT AND ACHIEVEMENT WERE PAID DURING THE REPORTING YEAR. EDUCATION DYNAMICS INC SCHEDULE O 401043 IT SERVICES false EDUCATION MANAGEMENT SYSTEMS III SCHEDULE O 718772 CURRICULUM MATERIALS false WRITE OFF LEASEHOLD IMPROVEMENT 2016-06-30 315494 NET BOOK VALUE N/A false false false false FAMILY OR BUSINESS RELATIONSHIPS 990 PART VI LINE 2 FAMILY RELATIONSHIPS: JOAN HALL, PRESIDENT JOHN HALL, VICE PRESIDENT JOHN HALL, JR, TREASURER JAMIE DONAHUE, SECRETARY BUSINESS RELATIONSHIPS: JOAN HALL, PRESIDENT JOHN HALL, VICE PRESIDENT JOHN HALL, JR, TREASURER JAMIE DONAHUE, SECRETARY FORM 990 REVIEW 990 PART VI LINE 11 A draft of the form 990 is forwarded by the tax preparer to management. Management reviews and sends questions and comments back to the tax preparer for discussion and clarification. After any needed revisions are made, the final form 990 is distributed to the Directors. Each Director then gives written consent approving the tax return prior to filing. CONFLICT OF INTEREST POLICY COMPLIANCE 990 PART VI LINE 12C The Organization distributes a written conflict of interest policy and code of ethics that applies to all employees. Directors are prohibited from owning any interest in any entity with which the Organization engages in any business or contractual relationship of any kind, and are required to disclose any conflicts of interest to the Board. Additionally, the Organization periodically solicits bids for contracts from a pool of vendors and as a result performs due diligence as to the same vendor multiple times. This frequent contact allows for more continuous monitoring of potential conflicts. Contracts with any vendor related to a Director or officer are considered related party transactions and are reviewed by the Board with a high level of scrutiny. Conflicts are required to be disclosed to the Board prior to the discussion of the proposed contract, and the related party is prohibited from any discussion or voting in connection with the contract. The Board determines whether the contract provides the goods or services that are most needed by the Organization and whether the best price for such goods or services is being obtained in comparison with the proposed contract. If there is a question as to whether a conflict exists, the Board holds a vote to determine whether a conflict is deemed to exist, with any interested Director or officer excluded from the proceedings. COMPENSATION REVIEW AND APPROVAL 990 PART VI LINE 15 The Organization's Directors are not compensated for their service. To determine the salaries of the compensated officers, the Organization's human resources personnel gathers salary survey information for various educational organizations similar in size, budget and geographic region to the Organization. Legal counsel then evaluates the survey information to determine proposed salaries for the officers based on factors such as salary averages in the survey, relative hours worked and duties performed. The proposed salaries are then submitted to the Directors along with the supporting information for consideration, and the Directors then vote to determine the salary that will be offered to each officer. The officers are excluded from these proceedings until the salary offer is extended. To determine the salary of the Deputy Superintendent, the President, and Vice President, a Business Consultant who specializes in the education field review the compensation of comparable executives in multiple counties located in the same geographical region as the Organization. This same group reviews progress toward and achievement of academic and financial goals for the most recently completed school year, and prepares new goals for the upcoming school year. The current salary is reviewed with the compensation information gathered and the success in achieving previous goals to determine if any adjustments will be made to the annual salary. The Deputy Superintendent then meets with the group to review and sign the upcoming school year goals agreement and is given the opportunity to negotiate salary at that time. PUBLIC DISCLOSURE 990 PART VI LINE 19 The Organization's governing documents, conflict of interest policy, and recent federal income tax returns are made available for public inspection at the Organization's principal office during normal business hours. INTERESTED PERSON RELATIONSHIP SCH L PART IV COLUMN (B) Education Dynamics, Inc. is an entity more than 35% owned by Joan Hall, President and John Hall, Vice President. Education Management Systems III is an entity more than 35% owned by (1) Joan Hall, President, (2) John Hall, Vice President, (3) John Hall, Jr., Treasurer and (4) Jamie Donahue, Secretary. CHARTER SCHOOL CLOSURE 990 PART III LINE 3 On June 30, 2017, OFY - Burbank Charter School was closed due to non-renewal of the Charter agreement by Burbank Unified School District. The Charter School's last day of instruction was June 30, 2017, and the Company has been in the process of final financial closure subsequent to that date. MANAGEMENT COMPANY 990 Part VI Line 3 Name of Management Company: Pathways Management Group, Inc. Services provided: Provides the education program for independent study based on instruction, recruits and manages personnel, provides accounting services, manages facilities, and provides financing. Persons compensated by the management company: the following persons were compensated by the management company for services provided to the filing organization and/or related organizations during the year: Elizabeth Baskerville Chief Financial Officer Reportable compensation $75,423 Other compensation $1,565 Tommie Joe Chief Operating Officer Reportable compensation $107,631 Other compensation $2,437 Cynthia Harsen Corporate Controller Reportable compensation $139,999 Other compensation $6,787 Charles Pak Dir of Instructional Operation Reportable compensation $142,664 Other compensation $9,599 FORM 990 PART IX LINE 11G DESCRIPTION:CONSULTING FEES TOTAL FEES:1442554 OPTIONS FOR YOUTH - SAN GABRIEL INC 320 N HALSTEAD STREET 280 PASADENA CA 91107 954602181 EDUCATION CA 501(C)(3) 2 OFY-CA INC false OPTIONS FOR YOUTH - VICTOR VALLEY INC 320 N HALSTEAD STREET 280 PASADENA CA 91107 954204496 EDUCATION CA 501(C)(3) 2 OFY-CA INC false OPTIONS FOR YOUTH - SAN JUAN INC 320 N HALSTEAD STREET 280 PASADENA CA 91107 260564837 EDUCATION CA 501(C)(3) 2 OFY-CA INC false OPTIONS FOR YOUTH - CALIFORNIA 320 N HALSTEAD STREET 280 PASADENA CA 91107 954768679 EDUCATION CA 501(C)(3) 7 NA false OPTIONS FOR YOUTH - SAN BERNARDINO 320 N HALSTEAD STREET 280 PASADENA CA 91107 271001410 EDUCATION CA 501(C)(3) 2 OFY-CA INC false OPTIONS FOR YOUTH - UPLAND INC 320 N HALSTEAD STREET 280 PASADENA CA 91107 954527949 EDUCATION CA 501(C)(3) 2 OFY-CA INC false OPTIONS FOR YOUTH - ACTON INC 320 N HALSTEAD STREET 280 PASADENA CA 91107 822272612 EDUCATION CA 501(C)(3) 2 OFY-CA INC false OPTIONS FOR YOUTH - SACRAMENTO CITY INC 320 N HALSTEAD STREET 280 PASADENA CA 91107 811903694 EDUCATION CA 501(C)(3) 2 OFY-CA INC false OPTIONS FOR YOUTH - COVINA VALLEY INC 320 N HALSTEAD STREET 280 PASADENA CA 91107 811668320 EDUCATION CA 501(C)(3) 2 OFY-CA INC false OPTIONS FOR YOUTH - COACHELLA VALLEY 320 N HALSTEAD STREET 280 PASADENA CA 91107 811295140 EDUCATION CA 501(C)(3) 2 OFY-CA INC false OPTIONS FOR YOUTH - LUCERNE VALLEY INC 320 N HALSTEAD STREET 280 PASADENA CA 91107 811307231 EDUCATION CA 501(C)(3) 2 OFY-CA INC false OPTIONS FOR YOUTH - RIVERSIDE INC 320 N HALSTEAD STREET 280 PASADENA CA 91107 811275335 EDUCATION CA 501(C)(3) 2 OFY-CA INC false false false false false false false false false false false false false false false false false false false false SCHEDULE R PART II IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS: THE FOLLOWING CALIFORNIA PUBLIC BENEFIT CORPORATIONS ARE RELATED TO THE FILING ORGANIZATION BUT HAVE NOT YET OBTAINED FEDERAL EMPLOYMENT IDENTIFICATION NUMBERS: OPTIONS FOR YOUTH - FONTANA, INC. OPTIONS FOR YOUTH - GLENDALE, INC. OPTIONS FOR YOUTH - PERRIS, INC.