2018-05-14T15:10:41-05:00 2017-06-30 350921680 CROWE HORWATH LLP 650 Town Center Drive Suite 740 Cos ta Mesa Orange County CA 926267192 990 2016-07-01 953119548 Regional Center of Orange County Inc REGI 7147965100 PO BOX 22010 SANTA ANA CA 927022010 BETTE BABER CFO 2018-05-14 true Nicole Bencik P00756195 7146681234 2016 2022-09-23 18:48:47Z LARRY LANDAUER PO BOX 22010 SANTA ANA CA 927022010 375101171 false 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. 14 14 440 20 0 0 334785613 374969017 0 110845 132154 0 0 334896458 375101171 20535 26782 0 0 27406519 31745303 0 0 0 307472118 343336817 334899172 375108902 -2714 -7731 52360703 42320357 52307761 106033793 52942 -63713436 THE REGIONAL CENTER OF ORANGE COUNTY (RCOC) IS A PRIVATE NON-PROFIT ORGANIZATION THAT, AS MANDATED BY THE LANTERMAN DEVELOPMENTAL DISABILITIES SERVICES ACT, COLLABORATES WITH PERSONS WITH DEVELOPMENTAL DISABILITIES, THEIR FAMILIES AND THE COMMUNITY TO SECURE INDIVIDUALIZED SERVICES AND SUPPORTS THAT ENHANCE THE QUALITY OF LIFE FOR THE PEOPLE WE SERVE AND ASSIST THEM IN REALIZING THEIR FULL POTENTIAL. false false 187253776 26782 OTHER: PURCHASE OF SERVICES SUCH AS BEHAVIORAL, TRANSPORTATION, RESPITE, OCCUPATIONAL, PHYSICAL, SPEECH THERAPY, AND SUPPORTED LIVING. APPROXIMATELY 26,788 INDIVIDUALS BENEFITED FROM THESE SERVICES IN FISCAL YEAR 2016-2017. 98717704 DAY PROGRAMS: PURCHASE OF DAY CARE, DAY ACTIVITY TRAINING, HABILITATION, INFANT DEVELOPMENT AND TRAINING FOR INDEPENDENT LIVING. APPROXIMATELY 9,809 INDIVIDUALS BENEFITED FROM THESE SERVICES IN FISCAL YEAR 2016-2017. 83373744 OUT OF HOME PROGRAMS: PURCHASE OF RESIDENTIAL SERVICES. APPROXIMATELY 2,206 INDIVIDUALS BENEFITED FROM THESE SERVICES IN FISCAL YEAR 2016-2017. 369345224 true true false false false false false false true false false false false false true true true false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false true 1505 0 true 440 true false false false false false false false false false false X 14 14 false false true false false false false true true false false true true true true true true true false false CA X X BETTE BABER 7147965100 1525 N Tustin Avenue SANTA ANA CA 92705 Alan Martin Chair 1.0 X X 0 0 0 Magnolia Guardamondo Vice Chairperson 1.0 X X 0 0 0 Sylvia Delgado Secretary 1.0 X X 0 0 0 John Wright Treasurer 1.0 X X 0 0 0 Robert Costello Treasurer (Thru 06/02/2017) 1.0 X X 0 0 0 Cristina Alba Director 1.0 X 0 0 0 Clifford Amsden Director 1.0 X 0 0 0 Mark Antenucci Director 1.0 X 0 0 0 Marcell Bassett Director 1.0 X 0 0 0 Meena Chockalingam Director 1.0 X 0 0 0 Amy Jessee Director 1.0 X 0 0 0 Liza Krassner Director 1.0 X 0 0 0 Peter Kuo Director 1.0 X 0 0 0 Hilda Mendez Director 1.0 X 0 0 0 Fernando Pena Director 1.0 X 0 0 0 Stephanie Vitali Director (Thru 07/19/2016) 1.0 X 0 0 0 Tam Nguyen Direcror (Thru 12/31/2016) 1.0 X 0 0 0 Steven Mesinas Director (Thru 01/06/2017) 1.0 X 0 0 0 Luke Franck Director (Thru 06/02/2017) 1.0 X 0 0 0 Tresa Oliveri Director (Thru 06/02/2017) 1.0 X 0 0 0 Larry Landauer Executive Director 40.0 X 186209 0 57779 Bette Baber Chief Financial Officer 40.0 X 177270 0 47391 Janis White Chief Operating Officer 40.0 X 178869 0 42330 LeeAnn Christian Chief Clinical Officer 40.0 X 152871 0 34268 Peter Himber Medical Director 40.0 X 166326 0 56748 Iris Richard Physician 40.0 X 166759 0 28915 Michael Messina Associate Clinical Director 40.0 X 122835 0 38591 Sam Ho Consulting Pharmacist 40.0 X 123365 0 34860 1274504 0 340882 10 false true false NO ORDINARY MOMENTS 16742 GOTHARD STREET HUNTINGTON BEACH CA 92647 SUPPORTED LIVING 16753267 GOODWILL OF ORANGE COUNTY 410 N FAIRVIEW STREET SANTA ANA CA 92703 DAY PROGRAMS 13224904 WESTVIEW SERVICES INC 10522 KATELLA AVENUE ANAHEIM CA 92804 DAY PROGRAMS 8959644 PREMIER HEALTHCARE 625 THE CITY DRIVE ORANGE CA 92868 IN-HOME RESPITE 6998845 VOCATIONAL VISIONS 26041 PALA MISSION VIEJO CA 92691 DAY PROGRAMS 6582389 1018 374949993 19024 374969017 0 0 0 0 0 132154 132154 0 0 0 0 0 0 0 0 0 0 0 0 375101171 0 0 132154 X 0 0 26782 26782 0 0 0 0 785417 246500 538917 0 0 0 0 0 24762480 22786305 1976175 0 2784704 2603315 181389 0 3084279 2746206 338073 0 328423 297000 31423 0 0 0 0 0 446992 0 446992 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 336333366 336333366 0 0 0 0 0 0 428436 321327 107109 0 158423 118817 39606 0 0 0 0 0 3360110 2520083 840027 0 298952 286575 12377 0 0 0 0 0 0 0 0 0 34488 0 34488 0 0 0 0 0 0 0 0 0 214455 0 214455 Temp. assistance 272334 0 272334 0 Other 1367354 992432 374922 0 Equipment maintenance 67589 50692 16897 0 Contract/consultants 354318 15824 338494 0 0 0 0 0 375108902 369345224 5763678 0 300 300 23931637 12756768 26528549 27784823 115560 214563 0 0 0 358780 288138 0 0 0 0 0 1425877 1275765 52360703 42320357 47596116 37416780 4711645 68617013 52307761 106033793 X 52942 -63713436 52942 -63713436 52360703 42320357 X -7731 -70065976 6307329 X false true X true true true X 273572912 295545777 314396693 334785613 374969017 1593270012 0 0 273572912 295545777 314396693 334785613 374969017 1593270012 0 1593270012 97324 108018 87134 110845 132154 535475 0 0 0 0 0 0 0 0 1593805487 0 0.9997 0.9997 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X Deferred Rent Liability 2494094 Unexpended Client Trust Funds 1187596 Other Liabilities 1176676 Pension Benefit Obligations 63758647 68617013 X 375101171 0 0 375101171 0 0 375101171 375108902 0 0 375108902 0 0 375108902 Schedule D, Part IV, Line 2b Explanation of escrow agreement THE CENTER FUNCTIONS AS CUSTODIAN FOR RECEIPT OF CERTAIN GOVERNMENTAL PAYMENTS AND RESULTING DISBURSEMENTS MADE ON BEHALF OF REGIONAL CENTER CLIENTS. THE CASH BALANCES ARE SEGREGATED FROM THE OPERATING CASH ACCOUNTS OF THE CENTER AND ARE RESTRICTED FOR CLIENT SUPPORT. ASSETS AND OBLIGATIONS OF THE PROGRAM ARE SHOWN ON THE STATEMENTS OF FINANCIAL POSITION. OPERATING ACTIVITIES SUCH AS CAPITAL ADDITIONS AND DISTRIBUTIONS ARE NOT SHOWN IN THE STATEMENTS OF ACTIVITIES AS THE CENTER IS ONLY ACTING AS AN AGENCY FOR THE BENEFICIARIES. OPERATING ACTIVITIES SUCH AS TRUSTEE FEES AND ADMINISTRATIVE SUPPORT SERVICES WERE INCLUDED IN OTHER INCOME AND GENERAL ADMINISTRATIVE EXPENSE IN THE STATEMENTS OF ACTIVITIES. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE CENTER IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. THE CENTER IS SUBJECT TO INCOME TAXES ON ANY NET INCOME THAT IS DERIVED FROM A TRADE OR BUSINESS, REGULARLY CARRIED ON, AND NOT IN THE FURTHERANCE OF THE PURPOSE FOR WHICH IT WAS GRANTED EXEMPTION. NO INCOME TAX PROVISION HAS BEEN RECORDED AS NET INCOME FROM UNRELATED TRADE OR BUSINESS AND, IN THE OPINION OF MANAGEMENT, IS NOT MATERIAL TO THE FINANCIAL STATEMENTS TAKEN AS A WHOLE. ASC TOPIC 740, INCOME TAXES, PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AND PROVIDES GUIDANCE ON DEROCOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, DISCLOSURES, AND TRANSITION. THE CENTER IS SUBJECT TO POTENTIAL INCOME TAX AUDITS ON OPEN TAX YEARS BY ANY TAXING JURISDICTION IN WHICH IT OPERATES. THE STATUE OF LIMITATIONS FOR FEDERAL AND CALIFORNIA PURPOSES IS GENERALLY THREE AND FOUR YEARS, RESPECTIVELY. MANAGEMENT BELIEVES THAT NO SUCH UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL OR DISCLOSURE EXIST AT JUNE 30, 2017. true Grants for personal assistance 125 26782 Schedule I, Part III SUPPLEMENTAL INFORMATION FOR CASH GRANTS TO INDIVIDUALS Regional Center of Orange County does not pay cash grants to individuals, but rather, provides assistance to individuals which cannot be paid out of State grant funds. RCOC either pays the expenses directly or reimburses the individual for the expense. Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. RCOC's "grants" are disbursements from donations, for assistance that cannot be paid out of State funds. Eligibility for regional center services is as follows: To be eligible for services, a person must have a disability that begins before the person's 18th birthday, be expected to continue indefinitely and present a substantial disability as defined in Section 4512 of the California Welfare and Institutions Code. Assistance from donations is for persons who are eligible for services; but, the assistance requested cannot be paid out of State funds. X X false false false false false false false false false Larry Landauer Executive Director 186209 0 0 0 0 0 39349 0 18430 0 243988 0 0 0 Bette Baber Chief Financial Officer 177270 0 0 0 0 0 35398 0 11993 0 224661 0 0 0 Janis White Chief Operating Officer 178869 0 0 0 0 0 35398 0 6932 0 221199 0 0 0 LeeAnn Christian Chief Clinical Officer 152871 0 0 0 0 0 30979 0 3289 0 187139 0 0 0 Peter Himber Medical Director 166326 0 0 0 0 0 52413 0 4335 0 223074 0 0 0 Iris Richard Physician 166759 0 0 0 0 0 26411 0 2504 0 195674 0 0 0 Michael Messina Associate Clinical Director 122835 0 0 0 0 0 25037 0 13554 0 161426 0 0 0 Sam Ho Consulting Pharmacist 123365 0 0 0 0 0 23597 0 11263 0 158225 0 0 0 Form 990, Part VI, Line 4 Significant changes to organizational documents The organization updated its ByLaws on March 2, 2017. The changes were related to committee assignments and delegation of duties. Form 990, Part VI, Line 11b Review of form 990 by governing body A PDF OF THE FINAL 990 IS DISTRIBUTED TO THE ENTIRE BOARD PRIOR TO FILING. Form 990, Part VI, Line 12c Conflict of interest policy THE REGIONAL CENTER OF ORANGE COUNTY (RCOC) IS SUBJECT TO THE CALIFORNIA CODE OF REGULATIONS, TITLE 17, CONFLICT OF INTEREST REGULATIONS AS WELL AS ITS OWN 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 REVIEWS EACH REPORTING STATEMENT THAT IS SUBMITTED WITHIN 10 WORKING DAYS OF RECEIPT AND SHALL DETERMINE WHETHER A CONFLICT EXISTS. ANY CONFLICTS THAT ARE IDENTIFIED REQUIRE THE EMPLOYEE OR BOARD MEMBER 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 CA 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, Line 15a Process to establish compensation of top management official RCOC'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. APPROPRIATE COMPARABLE COMPENSATION AND BENEFIT DATA IS OBTAINED FROM OTHER REGIONAL CENTERS AND OTHER SIMILAR TAX EXEMPT ORGANIZATIONS. THE BOARD'S WRITTEN RECORDS INCLUDE KEY DELIBERATIONS OF THE BOARD, SUCH AS THE TERMS OF THE ARRANGEMENT, THE NAMES OF THE MEMBERS PRESENT, A DESCRIPTION OF THE COMPARABLE DATA UTILIZED, HOW THE DATA WAS OBTAINED, ETC. THE COMPENSATION FOR THE 2017 FISCAL YEAR WAS APPROVED BY THE BOARD ON NOVEMBER 3, 2016. THE EXECUTIVE DIRECTOR'S CONTRACT WAS THEN AMENDED AND POSTED ON RCOC'S WEBSITE. Form 990, Part VI, Line 19 Required documents available to the public ALL THE BOARD GOVERNANCE DOCUMENTS, THE CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE ON RCOC'S WEB SITE. Form 990, Part IX, Line 11g Other Fees Independent Contractors - Total Expense: XXX-XX-XXXX, Program Service Expense: XXX-XX-XXXX, Management and General Expenses: 0, Fundraising Expenses: 0; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Pension benefit changes other than net periodic benefit costs - 6307329; Form 990, Part VI, Line 15b PROCESS FOR DETERMINING COMPENSATION FOR OTHER OFFICERS COMPENSATION PACKAGES FOR OTHER OFFICERS ARE DETERMINED BY RCOC'S EXECUTIVE DIRECTOR UTILIZING COMPARABILITY DATA OBTAINED FROM OTHER REGIONAL CENTERS.