2015-11-05T13:53:45-06:00 2014-12-31 954557617 Harrington Group CPAs LLP 234 East Colorado Blvd Suite M150 Pasadena CA 91101 990 2014-01-01 951660346 David and Margaret Home Inc DAVI 9095965921 1350 Third Street La Verne CA 91750 Charles Rich Executive Director 9095965921 2015-11-05 1 Sean E Cain CPA P01612986 6264036801 2014 2016-04-25 22:37:26Z Charles Rich 1350 Third Street La Verne CA 91750 13826529 0 X www.davidandmargaret.org X 1910 CA Therapeutic assistance to abused, neglected, and behaviorally challenged children, youth and their families. 17 17 309 100 0 0 11373922 12128148 144262 139894 0 599428 350977 625305 11869161 13492775 1194904 1299582 0 0 8434743 8700701 0 0 920336 2142609 2773466 11772256 12773749 96905 719026 4677291 5827036 1761194 2185143 2916097 3641893 X The David & Margaret Home empowers children, youth and families through culturally diverse services that foster emotional, educational, spiritual and identity development. 0 0 3225186 1299582 Residential Program - provides residentially-based services to adolescent girls having a history of abuse or neglect and several other foster placements. Provides an emergency shelter program for at-risk male and female youth. Provides low-cost housing and support services to former foster, probation and other at-risk male and female youth ages 18 through 21. During the year covered, 17,322 days of care were provided. 1482745 Mental Health Program - Provides individual and family therapy, psychological testing, medication evaluation and follow-up, therapeutic behavioral services, and case management linkage to community resources. During the year covered, 86 clients were served. 3507200 Division Unaccompanied Children - The Unaccompanied Children (UC) program is assigned the specific task of caring for children who are under 18 years old, have no legal lawful immigration status in the United States, and have no parent or legal guardian in the United States available to provide care and physical custody. The youth are placed in shelter care (generally 20-30 days) pending a disposition of their case. 591355 51958 Community Based Services - provides community-based foster homes and services for boys and girls ages 0-18 as well as adoption services. The agency's Learning Enhancement Center helps clients develop visual, auditory, and motor skills to be able to overcome learning disabilities. It also provides community-based education through an alcohol and drug intervention and anger management course and provides low-cost counseling. During the year covered, 327 clients were served. 1240226 87936 Learning Enhancement Center - provides a multi-sensory treatment program to improve the learning process of individuals with learning disabilities. Community members, age 5 and up, David and Margaret residents, and foster youth are served in the La Verne and Pasadena office. During the year covered, 51 clients were served.Other Programs inclue - Foster Family Agency and Adoption Agency 1831581 139894 10046712 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 31 0 1 309 1 0 0 0 0 0 1 1 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X Phoebe Miyamoto 9095965921 1350 Third Street La Verne CA 91750 Cindy Walkenbach President 1.00 X X 0 0 0 Arun Tolia Vice President 1.00 X X 0 0 0 Timothy Evans Treasurer 1.00 X X 0 0 0 Clara Soto Ivey Secretary 1.00 X X 0 0 0 Brian Bowcock Board Member 1.00 X 0 0 0 Judy Cosgrove Board Member 1.00 X 0 0 0 Darcy Coulter Board Member 1.00 X 0 0 0 Carrie Garrett Board Member 1.00 X 0 0 0 Mary Hawkins Board Member 1.00 X 0 0 0 Ellenor Hodson Board Member 1.00 X 0 0 0 Peg Jones Board Member 1.00 X 0 0 0 Thomas Osborn Board Member 1.00 X 0 0 0 Sabina Sullivan Board Member 1.00 X 0 0 0 Amanda Thompson Board Member 1.00 X 0 0 0 Donald Van Fleet Board Member 1.00 X 0 0 0 Jerry Watkins Board Member 1.00 X 0 0 0 Karen Zubiate-Beauchamp Board Member 1.00 X 0 0 0 Charles Rich Executive Director 50.00 X 121888 0 3159 Phoebe Miyamoto Finance Director 40.00 X 77223 0 2841 199111 0 6000 1 0 0 0 Huntington Culinary Inc 7071 Warner Avenue Suite F714 Huntington Beach CA 92647 Food Service Management 305361 1 18516 44130 11295796 769706 418380 12128148 Nonpublic School Management Fees 611600 87936 87936 Private Placement Fees 623990 51958 51958 139894 2905 2905 20880 0 20880 20880 20880 630960 34437 596523 596523 596523 10277 18516 10277 0 725847 289040 436807 436807 Miscellaneous income 900099 167618 167618 167618 13492775 139894 0 1224733 1299582 1299582 205111 205111 7040850 5919317 585620 535913 69704 47558 10834 11312 854631 716542 75979 62110 530405 435943 55605 38857 26291 26291 60582 60582 289643 149985 45884 93774 433645 254263 136569 42813 895088 456625 427552 10911 265189 159614 61898 43677 39966 35809 3078 1079 14907 2719 12188 137425 112358 14895 10172 Sub-contractor 356140 356140 Miscellaneous 121369 15503 54775 51091 In-kind goods used 84034 84034 Membership dues and sub 29062 720 28342 20125 1498 18627 12773749 10046712 1806701 920336 871982 2220307 849848 1046620 60093 1556964 1240562 18140 51308 86369 58713 5940944 4953733 1151724 987211 142264 162222 4677291 5827036 1227723 1149767 278116 821877 255355 213499 1761194 2185143 X 2753272 3499121 83172 63119 79653 79653 2916097 3641893 4677291 5827036 X 719026 6770 X 0 1 X 1 1 1 X 5770540 6381235 6116696 11373922 12128148 41770541 5770540 6381235 6116696 11373922 12128148 41770541 41770541 220449 83266 26880 26880 23785 381260 39620 31585 40471 14369 167618 293663 42445464 8915345 0.98410 0.97710 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 79653 8 8 79653 79653 6 6 79653 79653 4 4 79653 79653 449 449 79653 79653 79653 1.00000 0 0 275698 275698 4200833 3644598 556235 1464413 1309135 155278 987211 X 13499545 6770 6770 13492775 0 13492775 12773749 0 12773749 0 12773749 Part V, Line 4: The interest is used for scholarship expenditures of the organization while the corpus remains intact in perpetuity. Part X, Line 2: David & Margaret is exempt from taxation under Internal Revenue Code Section 501(c)(3) and California Revenue and Taxation Code Section 23701d. 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 David & Margaret in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. David & Margaret's returns are subject to examination by federal and state taxing authorities, generally for three and four years, respectively, after they are filed. Part XI, Line 2d - Other Adjustments: Change in value of split-interest agreement 6,770. Notes of Love 28793 18516 10277 5453 1000 3824 28793 18516 10277 5453 1000 3824 10277 0 1 Specific assistance to individuals & foster parents 1156 1299582 Part I, Line 2: The organization maintains records to substantiate the amount of grants or assistance given and the selection criteria used to award the grants. X 1500 FMV X 50000 FMV X 30 43000 FMV X General merchandise 10 323880 FMV 0 1 0 Part I, Column (b): Number of contributions determined by the number of individual donors Form 990, Part VI, Section B, line 11 The Form 990 is reviewed by members of the board, Executive Director and Finance Director before submission to the IRS. Form 990, Part VI, Section B, line 12c All employees of David & Margaret Youth and Family Services ("D&M") shall avoid any conflict of interest or appearance of conflict of interest between their own individual interests and those of D&M. Examples of activities, which could pose a conflict of interest include, but are not limited to: 1. Any conduct that is disloyal or detrimental to D&M; 2. Having a direct or indirect (including ownership by family member) financial interest in a business entity that does or seeks to do business with, or is in competition with D&M; 3. Borrowing money from companies, other than recognized financial institutions, or from individuals, with which D&M does or seeks to do business; 4. Using confidential information gained in the course of employment with D&M for outside personal gain; 5. Accepting gifts, gratuities, free trips, personal property, or other items of value from an outside person or organization as an inducement to do business with that person or organization (anything with a value of more than $25.00 should be turned over to Senior Leadership for disposition); 6. Serving as a member of the governing body of any organization whose interests may be in competition with or conflict with those of D&M; 7. Beliefs, values, and commitments that prevent staff from fulfilling their job responsibilities, use of D&M time, facilities, or other equipment or supplies for furthering them, or attempting to convince others of their personal beliefs. 8. Outside employment, if (a) it requires extra hours and effort to such an extent that it conflicts with an employee's D&M work schedule, duties, and/or responsibilities, (b) it would be detrimental to the employee's satisfactory performance of his or her job function(s), (c) it would result in the employee conducting outside work or related activities on company property during D&M working hours or using D&M facilities and/or equipment and supplies, (d) the employee would earn profit that directly results from affiliation with D&M, or (e) it would be otherwise detrimental to the interests of D&M. Disclosure I understand that conflicts of interest or the appearance of conflicts of interest are to be avoided in the course of my employment with D&M. In the event that I have a conflict of interest or if I am unclear about whether or not I have a conflict, whether in appearance or fact, I understand that I must report such conflict or appearance of conflict to my direct supervisor immediately. I further understand that such conflict or appearance of conflict may require either divestiture of such interest or that my services as an employee may be terminated. Form 990, Part VI, Section B, line 15 The Board of Directors of David & Margaret Youth and Family Services shall take the following steps in order to determine reasonable compensation for the Executive Director and the Director of Finance: 1. The Board of Directors shall review and approve the executive compensation. Executive compensation shall be determined by persons who are knowledgeable in compensation matters and who have no financial interest in the determination. Executive compensation payments are presumed to be reasonable if the compensation arrangement is approved in advance by an authorized body composed entirely of individuals who do not have a conflict of interest with respect to the arrangement. 2. The Board of Directors shall use appropriate comparability data. Comparability data generally involves looking at compensation levels paid by similarly situated organizations for functionally comparable positions. One method is to obtain compensation surveys or studies from independent outside compensation consultants for this purpose. 3. The Board of Directors shall document in the minutes contemporaneous substantiation of the deliberation and decision for executive compensation. Form 990, Part VI, Section C, line 19 The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. The Form 990 can be accessed in another organization's website (www.guidestar.org). Form 990, Part XI, line 9: Change in value of split-interest agreements 6,770.