2014-05-08T17:03:37-05:00 2013-09-30 330155525 HBLA CERTIFIED PUBLIC ACCOUNTANTS INC 19600 FAIRCHILD STE 320 IRVINE CA 92612 990 2012-10-01 330086043 FAMILIES FORWARD FAMI 9495522727 8 THOMAS IRVINE CA 92618 MARGARET WAKEHAM 9495522727 2014-04-30 1 EDWARD E BENOE P00032866 9498332815 2012 2015-11-30 17:44:51Z MARGARET WAKEHAM 8 THOMAS IRVINE CA 92618 6251728 0 X WWW.FAMILIES-FORWARD.ORG X 1984 CA HELPS ALMOST 8,000 ADULTS AND CHILDREN IN NEED ACHIEVE SELF SUFFICIENCY THROUGH HOUSING, FOOD, COUNSELING, EDUCATION AND OTHER SUPPORT SERVICES. 28 28 30 2213 2859 -141 2939101 4099358 97890 98852 10318 198525 0 816625 3047309 5213360 1335606 1335803 0 0 1308316 1463280 0 0 236156 408455 532819 3052377 3331902 -5068 1881458 7317617 10259653 320985 1285707 6996632 8973946 X THE ORGANIZATION'S EXEMPT PURPOSE IS TO HELP FAMILIES IN NEED ACHIEVE SELF SUFFICIENCY THROUGH HOUSING, FOOD, COUNSELING, EDUCATION AND OTHER SUPPORT SERVICES. 0 0 1359297 627706 98852 THE HOUSING FIRST PROGRAM, INCLUDING BOTH TRANSITIONAL & RAPID RE-HOUSING, PROVIDES QUALIFIED HOMELESS FAMILIES WITH IMMEDIATE ACCESS TO HOUSING. COLLABORATING WITH PARTNERING LOCAL APARTMENT COMMUNITIES, FAMILIES FORWARD ASSISTS FAMILIES WITH MOVING INTO APARTMENTS OR MOVING INTO ONE OF OUR 28 CONDOMINIUMS. THESE FAMILIES ARE PROVIDED WITH TARGETED SUPPORT SERVICES THROUGHOUT THEIR PARTICIPATION IN THE PROGRAM. THIS YEAR, 84 FAMILIES, 302 CHILDREN AND THEIR PARENTS, PARTICIPATED IN THIS PROGRAM. 100% OF THESE FAMILIES REMAINED STABLY HOUSED, AND ON THE PATH TO GREATER SELF-SUFFICIENCY, UPON LEAVING THE PROGRAM. 1533219 708097 THE HOMELESS PREVENTION & COMMUNITY SERVICES PROGRAM HELPS FAMILIES AVOID HOMELESSNESS. FAMILIES FORWARD PROVIDES LOW INCOME CHILDREN AND ADULTS WITH ACCESS TO NECESSARY SERVICES TO HELP THEM MAINTAIN THEIR STABILITY, INCLUDING: FOOD ASSISTANCE, COUNSELING, EMPLOYMENT COACHING, FINANCIAL AND LIFE SKILLS EDUCATION, AND SEASONAL SUPPORTIVE PROGRAMS. OUR FOOD PANTRY, CAREER COACHING, BACKPACK, COMMUNITY RESOURCE FAIR, THANKSGIVING AND ADOPT A FAMILY PROGRAMS ARE INCLUDED AS PART OF HOMELESS PREVENTION. KEEPING FAMILIES IN THEIR HOMES DURING A TIME OF CRISIS IS PREFERRED WHEN POSSIBLE TO AVOID HOMELESSNESS. THE FOOD PANTRY, STAFFED BY VOLUNTEERS, DISTRIBUTED TO 6,216 INDIVIDUALS AN ESTIMATED $495,169 WORTH OF FOOD LAST YEAR. ALMOST 200 COMMUNITY FOOD DRIVES WERE HELD AND MANY OTHER DONATIONS WERE MADE BY INDIVIDUALS, FAMILIES, BUSINESSES, SCHOOLS, FAITH AND CIVIC GROUPS. THE CAREER COACHING PROGRAM HELPED 180 INDIVIDUALS DEVELOP THE CRITICAL SKILLS THEY NEED TO FIND A JOB AND INCREASE THEIR INCOME. FAMILIES FORWARD SUPPORTED EDUCATION BY DISTRIBUTING BACKPACKS FULL OF SCHOOL SUPPLIES AND CLOTHING TO 978 CHILDREN IN GRADES K-12. THE COMMUNITY RESOURCE FAIR BROUGHT TOGETHER 58 LEADING SERVICE PROVIDERS TO OFFER FREE HEALTH SCREENINGS, LEGAL ADVICE, FINANCIAL COUNSELING, WORKSHOPS, AND CHILDREN'S ACTIVITIES TO 735 CHILDREN AND ADULTS. FOR THE THANKSGIVING PROGRAM, 725 FAMILIES RECEIVED BASKETS OF DONATED HOLIDAY FOOD ORGANIZED AND DISTRIBUTED BY VOLUNTEERS. FOR THE ADOPT A FAMILY PROGRAM, THROUGH THE ENORMOUS GENEROSITY OF THE COMMUNITY, OVER 1,500 CHILDREN (OVER 600 FAMILIES) RECEIVED GIFTS FOR THE HOLIDAYS. 2892516 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 0 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 77 0 1 30 1 1 1 0 0 0 0 1 1 0 0 0 0 X 28 28 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X AUDREY SCHNEIDER 9495522727 8 THOMAS IRVINE CA 92618 X SANDY AVZARADEL 1.00 X 0 0 0 MARY ANN BENTROTT 1.00 X 0 0 0 JOSHUA JESSEN 1.00 X 0 0 0 JAMES KLINGLER 2.00 X 0 0 0 JACK STEMPER 1.00 X 0 0 0 DR JAMES BERMAN 1.00 X 0 0 0 SHIGE ITOH 1.00 X 0 0 0 ALLEN GOH 2.00 X X 0 0 0 MARK HARRYMAN 2.00 X X 0 0 0 MICHAEL KAUFMAN 1.00 X 0 0 0 MARY EARL SPENCER 1.00 X 0 0 0 TERI HOOPS 1.00 X 0 0 0 DANA KOVACH 1.00 X 0 0 0 ROBERT LAMBERT 1.00 X 0 0 0 KATHLEEN LOCKHART 1.00 X 0 0 0 VICTORIA PARRET 1.00 X 0 0 0 GREG PHILLIPS 1.00 X 0 0 0 TRISH SCARBOROUGH 1.00 X 0 0 0 MICHAEL TRANK 1.00 X 0 0 0 SHARON VALLI 1.00 X 0 0 0 RYAN WARNE-MCGRAW 2.00 X 0 0 0 STEVEN WILSON 1.00 X 0 0 0 KAREN WONG 1.00 X 0 0 0 WILLIAM CLASTER 1.00 X 0 0 0 NANCY CHASE 1.00 X 0 0 0 KEN COULTER 1.00 X 0 0 0 TRACIE MCCLOSKEY 1.00 X 0 0 0 ANDRADE KEVIN 1.00 X 0 0 0 SUSAN HOLT 1.00 X 0 0 0 BOB KING 1.00 X 0 0 0 ERITHE SMITH 1.00 X 0 0 0 JAY STEINMAN 1.00 X 0 0 0 MARGARET WAKEHAM 40.00 X 133623 0 13362 AUDREY SCHNEIDER 40.00 X 84529 0 8453 218152 0 21815 1 0 0 0 0 X 66850 306741 640618 3085149 848700 4099358 CLIENT RENT AND UTILITY PAYMENTS 624200 98852 98852 98852 13629 13629 1130585 945689 184896 184896 184896 100401 306741 92679 7722 7722 GAIN ON RECONVEYANCE OF PROPERTY 900099 800000 800000 RENTAL INCOME 531390 6044 6044 RENTAL INCOME 531390 2859 2859 808903 5213360 898852 2859 212291 X 1335803 1335803 216547 127122 76155 13270 1029628 867500 34487 127641 94000 73571 9233 11196 21687 16974 2130 2583 101418 79319 10000 12099 22010 22010 3388 700 2688 16890 7364 234 9292 78891 41914 5647 31330 37729 29042 3768 4919 300229 284868 7715 7646 10032 9108 671 253 40147 35329 2409 2409 142144 128923 6720 6501 24433 20925 1602 1906 OCCUPANCY EXPENSES - RE 3000 3000 DONATED MATERIALS 849649 849649 0 0 PROGRAM EXPENSES 262666 262017 254 395 CLOSING COSTS/RELOCATIO 58393 45578 12815 -1316782 -1322490 3680 2028 3331902 2892516 203230 236156 1502947 1008172 244276 438049 210990 456705 72691 101077 7916392 764677 4249717 7151715 633967 698753 403029 405182 7317617 10259653 99278 278685 209345 203051 781773 12362 22198 320985 1285707 X 6718064 8671088 278568 302858 6996632 8973946 7317617 10259653 X 1881458 44930 264126 -213200 X X 0 1 X 1 1 1 X 2594898 3118940 2745678 2939101 4099358 15497975 2594898 3118940 2745678 2939101 4099358 15497975 15497975 25056 18007 13310 10318 19673 86364 7722 7722 15592061 556080 0.99400 0.99160 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 2816633 2816633 4764629 603591 4161038 34553 32866 1687 300577 128220 172357 7151715 CLIENT DEPOSITS 22198 22198 5555862 44930 264126 33446 342502 5213360 0 5213360 3578548 246646 246646 3331902 0 3331902 PART IV, LINE 2B: THE ORGANIZATION IS TRUSTEE AND REMAINDER BENEFICIARY OF AN IRREVOCABLE CHARTIABLE REMAINDER TRUST. THIS AMOUNT REPRESENTS THE PRESENT VALUE OF THE EXPECTED FUTURE ANNUITY PAYMENTS TO THE DONOR AND IS RECORDED AS LIABILITY FOR AMOUNTS HELD FOR OTHERS. PART XI, LINE 2D - OTHER ADJUSTMENTS: UNREALIZED GAIN ON CHARITABLE REMAINDER TRUST 33,446. ANNUAL GALA 407142 306741 100401 1000 60987 30692 407142 306741 100401 1000 60987 30692 92679 7722 1 HOUSING - 302 627706 COST-HOUSING/CHILDCARE/CAR REPAIR/;STD COST-FOOD/HSEHOLD GOODS;FMV-GIFTCARDS HOUSING, FOOD & HOUSEHOLD GOODS, CAR REPAIR, COMPUTER, CLOTHING, COUNSELING SVCS, LIFE SKILLS SVCS, CAREER SVCS, FURNISHINGS, GIFT CARDS, CHILDCARE, OTHER CLIENT SERVICES HOMELESS PREVENTION - 9684 708097 COST-FOOD/HSEHOLD GOODS/CAREER COACHING/HEALTH SVCS;FMV-SCHOOL SUPPLIES FOOD, HOUSEHOLD GOODS, REFERRAL SVCS, BACKPACKS AND SCHOOL SUPPLIES, CLOTHING, TOYS, XMAS TREES, GIFT CARDS, FOOD BASKETS, CAREER COACHING/WORKSHOPS, DENTAL, MEDICAL & MENTAL HEALTH SVCS, RENTAL ASSISTANCE FORM 990, SCHEDULE I, PART III, COLUMN B, NUMBER OF RECIPIENTS SCHEDULE I, NUMBER OF RECIPIENTS THERE WERE 302 RECIPIENTS OF ASSISTANCE THROUGH THE HOUSING PROGRAM. PLEASE NOTE THAT THESE NUMBERS ARE UNDUPLICATED RECIPIENTS. THERE WERE 9,684 RECIPIENTS OF ASSISTANCE THROUGH THE HOMELESS PREVENTION PROGRAM. PLEASE NOTE THAT THIS NUMBER INCLUDES DUPLICATED RECIPIENTS AS SOME INDIVIDUALS RECEIVED MULTIPLE SERVICES. X 353531 STANDARD COST X 330112 495169 STANDARD COST 0 1 0 PROGRAM STATEMENT REVISION FORM 990, PART III, LINE 4A THE HOUSING FIRST PROGRAM STATEMENT IN THE CURRENT YEAR INCLUDES BOTH THE HOUSING FIRST PROGRAM AND THE TRANSITIONAL HOUSING PROGRAM FROM PRIOR YEAR. THE ORGANIZATION COMBINED THESE TWO PROGRAM STATEMENTS INTO ONE THIS YEAR. FORM 990, PART VI, SECTION B, LINE 11 THE TAX REVIEW POLICY PROCEDURE IS THAT AFTER THE FORM 990 IS PREPARED, IT IS FIRST REVIEWED BY THE EXECUTIVE COMMITTEE. IT IS THEN REVIEWED BY THE ENTIRE BOARD WITH TIME FOR COMMENTS/CHANGES BEFORE BEING FINALIZED AND FILED. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY IS GIVEN TO ALL DIRECTORS AT THE FIRST BOARD MEETING OF THE YEAR. WE ENSURE THAT ALL DIRECTORS SIGN, REVIEW THEIR STATEMENTS AND FOLLOW UP ON ANY ITEMS OF CONCERN. FORM 990, PART VI, SECTION B, LINE 15 A GUIDELINE OF SALARY RANGES FOR ALL EMPLOYEES IS SET WITHIN THE 50TH AND 100TH PERCENTILE FOR LIKE POSITIONS IN ORANGE COUNTY. THE MOST RECENT YEAR NON-PROFIT SALARY SURVEY DISTRIBUTED BY THE CENTER FOR NON-PROFIT MANAGEMENT IS USED TO DEVELOP THE RANGES FOR ALL POSITIONS. ALL RANGES ARE REVIEWED EVERY 2 YEARS. THE FINANCE COMMITTEE ANNUALLY RECOMMENDS A POOL OF DOLLARS TO BE ALLOCATED TO SALARY ADJUSTMENTS. THE HUMAN RESOURCES COMMITTEE REVIEWS THE RECOMMENDATION AND PROCESS FOR DETERMINING THE ADJUSTMENT. ALL STAFF RAISES ARE MADE UPON THE RECOMMENDATION OF THE EXECUTIVE DIRECTOR AND ARE SUBJECT TO FINAL APPROVAL BY THE HUMAN RESOURCES COMMITTEE. THE EXECUTIVE DIRECTOR COMPENSATION IS SET AND APPROVED BY THE EXECUTIVE COMMITTEE. THE TOTAL SALARY RECOMMENDATION IS APPROVED BY THE BOARD AS PART OF THE ANNUAL BUDGET PROCESS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. OUR LATEST ANNUAL AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON OUR WEBSITE OR UPON REQUEST. EXPLANATION OF THE DIFFERENCE REPORTED IN PART I LINES 3 AND 4 AND PART VI FORM 990, PART I LINES 3 AND 4 AND PART VII PLEASE NOTE THAT THE NUMBER OF INDEPENDENT VOTING MEMBERS AT THE END OF THE FISCAL YEAR IS LISTED IN PART I LINES 3 AND 4 OF THE FORM 990. THIS AMOUNT INCLUDES ALL DIRECTORS WHO SERVED ON THE BOARD AS OF SEPTEMBER 30, 2013. THIS NUMBER DIFFERS FROM THE NUMBER OF DIRECTORS LISTED IN PART VII OF THE FORM 990 AS PART VII LISTS ALL DIRECTORS WHO SERVED ON THE BOARD DURING THE FISCAL YEAR. THE ORGANIZATION IS ADHERING TO THE REPORTING REQUIREMENTS SET FORTH IN THE INSTRUCTIONS OF THE FORM 990. GAIN ON RECONVEYANCE OF PROPERTY FORM 990, PART VIII, LINE 11A THE ORGANIZATION RECEIVED NOTICE FROM THE COUNTY OF ORANGE (THE COUNTY) THAT IT AND ANOTHER ORGANIZATION, AS TENANTS IN COMMON, WOULD RECEIVE A CONVEYANCE OF REAL PROPERTY (THE PROPERTY) OWNED BY THE NAVY AND LOCATED ON THE FORMER MARINE CORPS AIR STATION EL TORO. THE PROPERTY WAS TO BE CONVEYED TO THE ORGANIZATION PENDING THE SATISFACTION OF CERTAIN CONDITIONS. PENDING THESE CONDITIONS AND FINAL DISPOSITION OF THE PROPERTY, THE NAVY AGREED TO LEASE THE PROPERTY TO THE ORGANIZATION AT NO COST. PURSUANT TO THE LEASE, DATED DECEMBER 22, 2005, IN FURTHERANCE OF CONVEYANCE THE LEASE WAS TO BE FOR THE LESSER OF 50 YEARS OR UNTIL THE EFFECTIVE DATE OF THE CONVEYANCE BY QUITCLAIM DEED. ON NOVEMBER 8, 2012, THE ORGANIZATION RECEIVED A QUITCLAIM DEED FOR THE PROPERTY. PURSUANT TO THE SUPPLEMENT TO BASE CLOSURE HOMELESS ASSISTANCE AGREEMENT AND ENTRY LICENSE, IF THE ORGANIZATION DETERMINED THAT THE PROPERTY COULD NOT REASONABLY BE USED FOR SERVICES THAT PRIMARILY BENEFIT THE HOMELESS PROGRAMS, THE ORGANIZATION WOULD NOTIFY THE COUNTY IN WRITING AND, WITHIN SIXTY DAYS AFTER RECEIPT OF NOTICE, THE PROPERTY WOULD BE RECONVEYED TO THE COUNTY. IF THIS OCCURRED, THE COUNTY IDENTIFIED AS AN ALTERNATIVE TO CONVEYANCE OF THE PROPERTY TO THE ORGANIZATION THE ALLOCATION OF THE SUM OF $800,000 TO ENABLE THE ORGANIZATION TO ACQUIRE OTHER REAL PROPERTY TO BE USED IN CONNECTION WITH THE ORGANIZATION'S HOMELESS ASSISTANCE SERVICES AND/OR APPLY DIRECTLY TO THE ORGANIZATION'S HOMELESS ASSISTANCE SERVICES. THE ORGANIZATION NOTIFIED THE COUNTY, IN A LETTER DATED NOVEMBER 29, 2012, THAT THE PROPERTY COULD NOT REASONABLY BE USED FOR ITS HOMELESS PROGRAMS. THE LETTER ALSO NOTED THAT THE $800,000 PAYMENT WOULD BE USED, IN PART, TO ACQUIRE A BUILDING TO BE USED AS THE ORGANIZATION'S MAIN OFFICE AND WAREHOUSE. IN JANUARY 2013, THE ORGANIZATION RECONVEYED THE PROPERTY BACK TO THE COUNTY. IN APRIL 2013, THE ORGANIZATION RECEIVED THE $800,000 PAYMENT, WHICH IS REPORTED AS GAIN ON RECONVEYANCE OF PROPERTY IN THE STATEMENT OF ACTIVITIES FOR THE YEAR ENDED SEPTEMBER 30, 2013. OTHER FEES FORM 990, PART IX, LINE 11G CONSULTANTS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 700. FUNDRAISING EXPENSES 2,688. TOTAL EXPENSES 3,388. GRANTS AND ASSISTANCE FORM 990, PART IX, STATEMENT OF FUNCTIONAL EXPENSES, LINE 2 THE TOTAL AMOUNT OF GRANTS AND ASSISTANCE PROVIDED TO INDIVIDUALS BY THE ORGANIZATION TOTALED $1,318,323 FOR THE YEAR. THIS AMOUNT IS REPORTED ON LINE 2 OF THE FORM 990, PART IX, STATEMENT OF FUNCTIONAL EXPENSES. THE VARIOUS AMOUNTS ARE ALSO INCLUDED IN THE THE FOLLOWING EXPENSE CATEGORIES, PROGRAM EXPENSES, DONATED MATERIALS,AND OCCUPANCY. AS THE GRANTS ARE REPORTED TWICE, ON LINE 2 AND THE DETAILED EXPENSE CATEGORIES, THERE IS A CONTRA ACCOUNT, LESS ASSISTANCE TO INDIVIDUALS, IN THE AMOUNT OF ($1,318,323) TO PROPERLY REFLECT THE TOTAL PROGRAM EXPENSE. SEE SCHEDULE I FOR MORE DETAILS. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: DONATED SERVICES AND USE OF FACILITIES -246,646. UNREALIZED GAIN ON CHARITABLE REMAINDER TRUST - RESTRICTED ACTIVITY 33,446. AUDIT COMMITTEE FORM 990, PART XII LINE 2C THE BOARD OF DIRECTORS HAS CONSTITUTED AN AUDIT COMMITTEE AND DELEGATED TO THAT COMMITTEE THE RESPONSIBILITY FOR ENGAGING INDEPENDENT AUDITORS AND MONITORING THE AUDIT PROCESS. THIS STRUCTURE HAS BEEN IN EFFECT IN PRIOR YEARS AND WAS NOT CHANGED IN 2012.