2014-11-10T10:32:32-06:00 2013-12-31 341885304 CBIZ MHM LLC 2301 DUPONT DRIVE SUITE 200 IRVINE CA 92612 990 2013-01-01 954582664 BREAK THE CYCLE BREA 3102863383 6029 BRISTOL PARKWAY SUITE 201 CULVER CITY CA 90230 DARLENE KIYAN EXECUTIVE DIRECTOR 3102863383 2014-11-06 1 JENNIFER FARR P00743254 9494742020 2013 2015-11-30 17:44:51Z X DARLENE KIYAN 6029 BRISTOL PARKWAY SUITE 201 CULVER CITY CA 90230 1343980 0 X WWW.BREAKTHECYCLE.ORG X 1996 CA STOPPING DOMESTIC VIOLENCE. 6 6 25 50 0 0 2518947 1249227 15580 11835 0 0 54050 57545 2588577 1318607 0 0 0 0 996808 1039324 0 0 166459 550816 714755 1547624 1754079 1040953 -435472 1387746 836377 122590 84388 1265156 751989 BREAK THE CYCLE INSPIRES AND SUPPORTS YOUNG PEOPLE TO BUILD HEALTHY RELATIONSHIPS AND CREATE A CULTURE WITHOUT ABUSE. 0 0 1466513 90325 BREAK THE CYCLE ENGAGES, EDUCATES AND EMPOWERS YOUNG PEOPLE AGES 12 TO 24 TO BUILD LIVES AND COMMUNITIES FREE FROM DOMESTIC AND DATING VIOLENCE MORE THAN 2 MILLION YOUTHS AND YOUTH SERVICE PROVIDERS HAVE BEEN SERVED SINCE THE AGENCY'S INCEPTION THROUGH PREVENTION, EDUCATION, YOUTH ACTIVISM, TRAINING, POLICY WORK AND HELP SERVICES. 1466513 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 13 0 1 25 1 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA DC X BRIAN SINGER 3102863383 6029 BRISTOL PARKWAY SUITE 201 CULVER CITY CA 90230 MICHELLE ARMONI DIRECTOR 1.00 X 0 0 0 RACHEL BARCHIE DIRECTOR 1.00 X 0 0 0 JENNIFER KUHN DIRECTOR 1.00 X 0 0 0 KYLE SCHNEBERG DIRECTOR 1.00 X 0 0 0 BRIAN SINGER DIRECTOR 1.00 X 0 0 0 VINCE ROTONDA DIRECTOR 1.00 X 0 0 0 MARJORIE GILBERG EXECUTIVE DIRECTOR 40.00 X 59778 0 3928 DARLENE MOWERY CONTROLLER 40.00 X 33006 0 0 COLLEEN GALLOPING DEPUTY DIRECTOR 40.00 X 71621 0 0 CHRISTINA ESCOBAR DEPUTY DIRECTOR 40.00 X 60000 0 5955 224405 0 9883 0 0 0 0 0 22277 623625 603325 1249227 PROGRAM FEES 624100 11835 11835 11835 4428 22277 25373 -20945 -20945 SECTION 481(A) ADJUSTM 624100 77695 77695 MISC 900099 795 795 78490 1318607 90325 0 -20945 X 234288 203830 11715 18743 640985 554102 23112 63771 85660 58180 18638 8842 78391 67663 3606 7122 9824 9748 76 191018 139466 11479 40073 2915 2387 528 37540 34499 2582 459 41687 39068 2000 619 131469 119058 3825 8586 32527 20570 10586 1371 31664 31489 100 75 5079 5079 33583 17776 14472 1335 PRINTING & PUBLICATIONS 90711 87245 40 3426 PEO ADMINISTRATIVE FEES 31179 26674 3382 1123 SUBGRANTS 22426 22426 EQUIP RENTAL 12336 10852 826 658 40797 21480 9665 9652 1754079 1466513 121107 166459 124349 151825 1083054 599465 19829 61258 11595 0 74138 60340 13888 13798 135031 10031 1387746 836377 122590 84388 122590 84388 X 182102 152524 1083054 599465 1265156 751989 1387746 836377 X -435472 -77695 X X 1 X 0 1 1 1 X 1646041 710610 1255231 2518947 1249227 7380056 1646041 710610 1255231 2518947 1249227 7380056 249658 7130398 7895 2417 10312 28015 34277 50782 12883 795 126752 7517120 251952 0.94860 0.90860 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 74138 60340 13798 13798 X 1708386 467474 467474 1240912 77695 77695 1318607 2221553 467474 467474 1754079 0 1754079 PART X, LINE 2: BREAK THE CYCLE (BTC) QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) AS DESCRIBED IN SECTIONS 509(A)(1) AND 170(B)(1)(A)(IV) OF THE INTERNAL REVENUE CODE (THE "CODE") AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE, ACCORDINGLY, THERE IS NO PROVISION FOR FEDERAL INCOME OR CALIFORNIA FRANCHISE TAXES. IN ADDITION, BTC QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170 OF THE CODE AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. INCOME DETERMINED TO BE UNRELATED BUSINESS TAXABLE INCOME (UBTI) WOULD BE TAXABLE. BTC EVALUATES ITS UNCERTAIN TAX POSITIONS, IF ANY, ON A CONTINUAL BASIS THROUGH REVIEW OF ITS POLICIES AND PROCEDURES, REVIEW OF ITS REGULAR TAX FILINGS, AND DISCUSSIONS WITH OUTSIDE EXPERTS. BTC'S FEDERAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) FOR THE FISCAL YEARS ENDED 2010, 2011 AND 2012 ARE SUBJECT TO IRS EXAMINATION, GENERALLY FOR THREE YEARS AFTER FILING. AS OF THE DATE OF THIS REPORT, BTC'S FISCAL YEAR 2013 RETURN HAD NOT YET BEEN FILED. PART XI, LINE 4B - OTHER ADJUSTMENTS: SECTION 481(A) ADJUSTMENT 77,695. UNMASQUERADE 26705 22277 4428 150 16230 8993 26705 22277 4428 150 16230 8993 25373 -20945 FORM 990, PART VI, SECTION B, LINE 11 THE 990 IS REVIEWED BY STAFF AND BOARD MEMBERS BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY BOARD MEMBERS ARE EXPECTED TO ACT IN A MANNER THAT IS CONSISTENT WITH THE MISSION AND VALUES OF BREAK THE CYCLE AND NOT TO JEOPARDIZE THE BEST INTERESTS OF THE ORGANIZATION. THIS INCLUDES RESPECTING AND FOLLOWING THE ORGANIZATION'S STRUCTURE, PROCEDURES AND POLICIES, PROTECTING PROPRIETARY OR CONFIDENTIAL INFORMATION, AND SCRUPULOUSLY AVOIDING POTENTIAL AND ACTUAL CONFLICTS OF INTEREST, AS WELL AS PERCEPTIONS OF CONFLICTS OF INTEREST. CONFLICTS BETWEEN THE INTERESTS OF BREAK THE CYCLE AND A BOARD MEMBER'S OWN PERSONAL, PROFESSIONAL AND BUSINESS INTERESTS INCLUDE, BUT ARE NOT LIMITED TO: SELF-PROMOTION (I.E., A BOARD MEMBER SOLICITING PERSONAL BUSINESS WHILE WORKING ON BEHALF OF BREAK THE CYCLE); USING ONE'S AFFILIATION WITH BREAK THE CYCLE TO THE BENEFIT OF ANOTHER ORGANIZATION OR ENTITY; AND USING BREAK THE CYCLE MATERIALS (MAILING LISTS, DONOR INFORMATION, ETC.) FOR PERSONAL GAIN OR FOR THE BENEFIT OF ANOTHER ORGANIZATION OR ENTITY. BOARD MEMBERS MUST MAKE FULL, WRITTEN DISCLOSURE OF INTERESTS, RELATIONSHIPS AND HOLDINGS THAT COULD POTENTIALLY RESULT IN A CONFLICT OF INTEREST. THIS WRITTEN DISCLOSURE WILL BE KEPT ON FILE AND SHOULD BE UPDATED AS THE EXISTENCE OR NATURE OF THE CONFLICT(S) CHANGES. THE BOARD MEMBER WILL NOT BE PERMITTED TO PARTICIPATE IN DECISIONS RELATED TO THE SUBJECT OF THE POTENTIAL CONFLICT OF INTEREST. THE PURPOSE OF THIS CONFLICT OF INTEREST POLICY IS TO PROTECT THE INTEGRITY OF BREAK THE CYCLE'S DECISION-MAKING PROCESS AND TO ENABLE OUR CONSTITUENCIES TO HAVE CONFIDENCE IN THAT INTEGRITY. THIS POLICY IS MEANT TO SUPPLEMENT GOOD JUDGMENT, AND SHOULD BE RESPECTED IN ITS SPIRIT AS WELL AS ITS WORD. FORM 990, PART VI, SECTION B, LINE 15 FOR THE EXECUTIVE DIRECTOR AND OTHER TOP MANAGEMENT COMPENSATION, THE BOARD REVIEWS COMPARABILITY DATA, DELIBERATES THEIR DECISION DURING BOARD MEETINGS, AND DOCUMENTS THE FINAL DECISION IN THE BOARD MINUTES. AS PART OF THE DELIBERATION PROCESS, THE BOARD ALSO REVIEWS MANAGEMENT'S PERFORMANCE EVALUATION. FORM 990, PART VI, SECTION C, LINE 19 FORMS 990 AND THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS ARE AVAILABLE THROUGH THE ORGANIZATION'S WEBSITE AND UPON REQUEST. THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND 990-T (IF ANY) ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTING FEES : PROGRAM SERVICE EXPENSES 139,466. MANAGEMENT AND GENERAL EXPENSES 11,479. FUNDRAISING EXPENSES 40,073. TOTAL EXPENSES 191,018. FORM 990, PART XI, LINE 9: SECTION 481(A) ADJUSTMENT -77,695. FORM 990 PART XII LINE 2C THE OVERSIGHT PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART XI, LINE 9, CHANGES IN NET ASSETS: EFFECTIVE JANUARY 1, 2010, THE ORGANIZATION CHANGED ITS METHOD OF ACCOUNTING FOR TAX REPORTING PURPOSES TO THE ACCRUAL METHOD RESULTING IN A POSITIVE SEC 481(A) ADJUSTMENT OF $310,779 THAT THE ORGANIZATION RECOGNIZED IN TAX REVENUE RATABLY OVER YEARS COMMENCING IN 2010 AND ENDING IN 2013 IN ACCORDANCE WITH REV. PROC. 2011-14.