2015-09-08T09:24:20-07:00 2015-06-30 Regalia & Associates CPAs 103 Town Country Dr Ste K Danville CA 94526 990 2014-07-01 942830046 Computer Technologies Program COMP 5108492911 3075 Adeline Street Berkeley CA 94703 Alex Tabony Exec Director 2015-09-08 true Douglas W Regalia P00186389 9253140390 2014 2016-02-25 16:41:14Z Alex Tabony 3075 Adeline Street Suite 240 Berkeley CA 94703 799820 false false X www.ctpberk.org X 1974 CA Computer Technologies Program (CTP) was founded in 1974 by IBM, the California State Department of Rehabilitation and the Center for Independent Living in Berkeley to promote training and employment opportunities for people with disabilities in the fields of computer technologies. 8 8 9 9 0 108547 234999 619114 563029 3237 0 1632 1792 732530 799820 0 0 382045 419318 0 33537 359862 483229 741907 902547 -9377 -102727 289611 255457 42805 55144 246806 200313 Our mission is to broaden employment opportunities for people with significant dis- abilities by providing training in Information Technologies, self-marketing strat- egies and advocacy in partnership with the business and rehabilitation communities. false false 768119 563029 Computer Technologies Program provides training in basic computer skills, Microsoft Office Suite, and IT technical support to clients with a broad range of disabilities. Through a simulated work environment, CTP focuses on individualized training in technical skills and coaching in soft skills necessary for job placement and successfully retaining employment.CTP was started in 1974 by DOR and IBM in partnership with the Center for Independent Living. We have a business advisory committee of 300+ Bay Area companies who serve as reviewers, mentors and internship supervisors. Our job placement rate is 75% for graduates who stay involved with employment services. 768119 true true false false false false false false false false true true false false true true false false true false false false false false false false false false false false false false false false false false false false false false false true false false false false true false false false false true 8 0 true 9 true false false false false false false false false 0 false false false false false false false false false false X 8 8 false false false false false false false true true false false true true true true true true true true false CA X X Christine Tabony Finance Mgr 5108492911 3075 Adeline Street 240 Berkeley CA 94703 Tali Bray President 4.00 0.00 X X 0 0 0 Philip La Barbera Vice President 4.00 0.00 X X 0 0 0 Susan Schapiro Secretary 4.00 0.00 X X 0 0 0 Sean Kenmore CFPR Treasurer 4.00 0.00 X X 0 0 0 Heather Ovenden Director 2.00 0.00 X 0 0 0 Perry Silver Director 2.00 0.00 X 0 0 0 Ligia Vilela Director 2.00 0.00 X 0 0 0 Theresa Woo Director 2.00 0.00 X 0 0 0 Alex Tabony Exec Director 40.00 0.00 X 75000 0 0 75000 0 false false false 0 234999 205048 234999 Fees and earned revenue 563029 563029 563029 0 0 0 0 0 0 0 0 Other income 1792 1792 1792 799820 564821 0 0 0 0 75000 58027 12032 4941 0 267676 212296 37669 17711 0 50326 35663 11570 3093 26316 18438 5999 1879 0 0 7672 7672 0 0 0 40400 40200 200 949 925 24 4852 4146 663 43 3281 3222 59 0 112250 85871 22450 3929 0 0 0 0 0 0 4311 3298 862 151 Supplies and materials 292901 292165 361 375 Events and hospitality 8772 7614 434 724 Licenses, fees and dues 6307 4732 1167 408 Travel and training 934 922 12 600 600 902547 768119 100891 33537 122741 73128 0 0 156577 144406 0 0 0 0 10293 37922 153685 153685 0 0 231565 178547 0 0 -231565 -178546 289611 255457 7771 10280 35034 44864 42805 55144 X 246806 200313 246806 200313 289611 255457 X -102727 56234 X true X false true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 153685 153685 178547 Accrued payroll liabilities 44864 44864 X 807527 7707 7707 799820 799820 902547 902547 902547 Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, CTP is required to report information regarding its exposure to various tax positions taken by the organization and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that the organization has adequately addressed all tax positions and that there are no unrecorded tax liabilities.CTP has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. This exemption is subject to periodic review by the federal and state taxing authorities and management is confident that the organization continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. CTP may periodically receive unrelated business income requiring the organization to file separate tax returns under federal and state statutes. Under such conditions, CTP calculates and accrues the applicable taxes payable. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Investment income earned by Affiliate $7707 true true true true true true true false false false false false false false false true false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized THE ORGANIZATION'S NONDISCRIMINATORY POLICY IS STATED IN APPLICATION FOR ADMISSIONS AND IN ALL ADVERTISING AND PUBLICATIONS. Schedule E, Line 4 - Explanation of Records and Materials Not Maintained Schedule E, Line 5 - Explanation of Organization Discrimination by Race X Software Product 1 15000 FMV X Software Product 1 66000 FMV X Software Product 1 120000 FMV X Other Software 2 4048 FMV false false false Client Note 1 Client Note 1 - Investments-----------Investments consist of the following at June 30, 2015 and 2014: 2015 2014 ----------- -----------Money funds and certificates of deposit $ 4,055 47,921Mutual funds 97,161 98,966Corporate bonds 77,331 84,678 ----------- -----------Total investments $ 178,547 231,565 ----------- -----------During the years ended June 30, 2015 and 2014, CTP reflected unrealized investment(losses) of ($4,492) and ($2,039), respectivelyProperty and Equipment----------------------Property and equipment consist of the following at June 30, 2015 and 2014: 2015 2014 ----------- -----------Computers and classroom equipment $ 111,861 111,861Office furniture and equipment 38,706 38,706Leasehold improvements 3,118 3,118Less: accumulated depreciation (153,685) (153,685) ----------- -----------Property and equipment, net $ - - ----------- -----------There was no depreciation expense for the years ended June 30, 2015 and 2014. Form 990, Part VI, Line 11b: Form 990 Review Process FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. THE FORM IS THEN REVIEWED BYTHE ORGANIZATION'S MANAGEMENT, A MEMBER OF THE BOARD OF DIRECTORS, AND THE EXECUTIVEDIRECTOR. THIS GROUP OF INDIVIDUALS THEN DISCUSSES THE CONTENTS OF THE RETURN WITHTHE OUTSIDE TAX PROFESSIONAL. AFTER A FULL REVIEW (WITH MODIFICATIONS WHERENECESSARY), THE FINAL VERSION OF THE TAX RETURN IS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S VOTING BODY. A REPRESENTATIVE OF MANAGEMENT AUTHORIZES THE FINAL FORM 990 WHICH IS THEN E-FILED WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts MEMBERS OF THE BOARD OF DIRECTORS REVIEW ALL POTENTIAL CONFLICTS OF INTEREST ATLEAST ANNUALLY. ALL PERSONNEL AND BOARD MEMBERS ARE REQUIRED TO DISCLOSE (INWRITING) POTENTIAL CONFLICTS AND ANY RELATED PARTY AFFILIATIONS. LOANS BETWEEN THEORGANIZATION AND MEMBERS OF MANAGEMENT AND THE BOARD ARE STRICTLY PROHIBITED. THEORGANIZATION SEEKS FULL TRANSPARENCY ON ALL RELATIONSHIPS. ANY POTENTIAL CONFLICTS (IN FACT OR APPEARANCE) ARE DISCUSSED OPENLY AND RESOLVED IN ACCORDANCE WITH THE ORGANIZATION'S POLICIES AND PROCEDURES. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management MEMBERS OF THE BOARD OF DIRECTORS REVIEW THE COMPENSATION OF ALL HIGH-LEVEL PERSONNEL PERIODICALLY IN ACCORDANCE WITH IRS RULES AND REGULATIONS. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES. EVERY EFFORT IS MADE TO ENSURE THAT THE PROCESS IS THOROUGH AND TRANSPARENT IN ACCORDANCE WITH IRS GUIDELINES AND THE ORGANIZATION'S POLICIES AND PROCEDURES. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees COMPENSATION OF OTHER HIGH-LEVEL PERSONNEL AND KEY EMPLOYEES IS REVIEWED AT LEAST PERIODICALLY BY MEMBERS OF MANAGEMENT. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES AND ALL RELATED BENEFITS. ALL DECISIONS ARE THEN DOCUMENTED IN PERSONNEL FILES. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGALFILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BYTAX AUTHORITIES AND THE GENERAL PUBLIC. TAX RETURNS ARE POSTED ANNUALLY TOWWW.GUIDESTAR.ORG (WHERE THEY ARE AVAILABLE FOR VIEWING AS ELECTRONIC COPIES) AND ARE ALSO AVAILABLE AT THE ORGANIZATION'S OFFICE IN BERKELEY, CALIFORNIA (FOR A PHYSICAL INSPECTION). Other Changes In Net Assets Or Fund Balances - Other Increases Conversions of investments by CTP Affiliate = $53019 Other Changes In Net Assets Or Fund Balances - Other Increases Investment income earned by CTP Affiliate = $7707 Other Changes In Net Assets Or Fund Balances - Other Decreases Unreal Loss Asset Technologies Program = -$4492 Computer Tech Prog Asset Holding Affil 3075 Adeline Street 240 Berkeley CA 94703 452126385 subordinate corporation for investment CA 501(c)(2) 509a1 Computer Technologies Program false false false false false false false false false false false false false false true true false false false true Computer Tech Prog Asset Holding Affil s 53502 cash amount