2012-03-07T18:26:49-06:00 2011-06-30 MORSE WITTWER SAMPSON LLP 265 E RIVER PARK CIRCLE SUITE 110 FRESNO CA 93720 990 2010-07-01 941719862 TURNING POINT OF CENTRAL CALIFORNIA INC TURN 5597328086 PO BOX 7447 VISALIA CA 932907447 BRIAN SATO 5597328086 2012-03-01 1 SHERYL M YARDUMIAN 5593895700 2010 2016-02-24 21:20:13Z BRIAN SATO PO BOX 7447 VISALIA CA 93290 45728134 0 X HTTP://TURNINGPOINTWEBSITE.ORG. X 1970 CA TO PROVIDE PUBLIC BENEFIT THROUGH HELPING PEOPLE DEVELOP SKILLS, MOTIVATION, AND RESOURCES TO BECOME MEMBERS OF SOCIETY; HEALTHY IN BODY, MIND, AND SPIRIT. 9 9 829 74 0 0 77215 43570 44472454 45658631 8984 5690 40782 19210 44599435 45727101 0 0 0 0 32156729 31799804 0 0 1227 13395098 13664466 45551827 45464270 -952392 262831 12346672 14229948 12346672 14229948 0 0 X TO PROVIDE PUBLIC BENEFIT THROUGH HELPING PEOPLE DEVELOP SKILLS, MOTIVATION, AND RESOURCES TO BECOME MEMBERS OF SOCIETY; HEALTHY IN BODY, MIND, AND SPIRIT. 0 0 15623883 15721296 CHILDREN'S MENTAL HEALTH SERVICE - THE PROGRAM OFFERS A WIDE RANGE OF MENTAL HEALTH SERVICES FOR CHILDREN WITH EMOTIONAL AND BEHAVIORAL PROBLEMS. THESE SERVICES ARE PROVIDED AT THREE PRIMARY SITES THROUGHOUT THE NORTHERN TULARE COUNTY SERVICE AREA: VISALIA YOUTH SERVICES (VYS), DINUBA CHILDREN'S SERVICES (DCS) AND SEQUOIA YOUTH SERVICES (SYS) (WITH SATELLITE OFFICES IN FARMERSVILLE AND WOODLAKE). SERVICES ARE ALSO PROVIDED AT MOST OF THE SCHOOL SITES IN THE RURAL COMMUNITIES OF NORTHERN TULARE COUNTY. ACCOMPLISHMENTS INCLUDE THE PROVISION OF OUTPATIENT MENTAL HEALTH SERVICES TO 3,012 CHILDREN THIS YEAR. THE USE OF EVIDENCE BASED TREATMENT HELPED KEEP ALL BUT A FEW OF THESE CHILDREN IN SCHOOL, AT HOME AND OUT OF TROUBLE. ALSO THROUGH THESE SERVICES AND THE SERVICES OF THE COUNTY MENTAL HEALTH DEPARTMENT AND OTHER AGENCIES IN THE COUNTY, CHILD MENTAL HEALTH HOSPITALIZATION RATES ARE CONSISTENTLY WELL BELOW THE STATEWIDE AVERAGE. OUR MANY OTHER MENTAL HEALTH PROGRAMS ALSO PROVIDE A BROAD ARRAY OF SERVICES THAT HAVE HELPED REDUCE HOMELESSNESS, INCREASE EMPLOYMENT, REDUCE INCARCERATION AND INCREASE STABILIZATION FOR MENTALLY ILL MEMBERS OF THE MANY COMMUNITIES THE AGENCY SERVES. 3258902 3316363 HOMES FOR DEVELOPMENTALLY DISABLED CHILDREN WHO WOULD BE PLACED IN A STATE DEVELOPMENTAL HOSPITAL IF NOT FOR THE SERVICES OF OUR HOMES. THE ORGANIZATION CURRENTLY OPERATES TWO SHORT-TERM INTENSIVE THERAPEUTIC HOMES; ONE IN ATASCADERO AND ANOTHER IN UKIAH, AND FIVE LONG-TERM INTENSIVE THERAPEUTIC HOMES; TWO IN UKIAH, ONE IN PASO ROBLES, ONE IN PORTERVILLE, AND ONE IN KELSEYVILLE. THE ORGANIZATION'S LONG-TERM THERAPEUTIC HOMES CONTINUE TO OFFER THESE CHILDREN A LONGER POSITIVE BEHAVIORAL SUPPORT MODEL IN ORDER TO TRANSITION RESIDENTS INTO A LIFE-LONG HOME-LIKE ENVIRONMENT. AT THIS STAGE OF THE PROCESS, THESE HOMES SUPPORT THE CHILDREN IN THEIR JOURNEY AND PROVIDE A STRENGTH-BASED SOUNDING BOARD FOR THE CHILDREN TO CONTINUE THEIR SUCCESSFUL ADAPTATIONS. ALL OF THESE THERAPEUTIC HOMES CONTINUE TO HAVE SUCCESSFUL OUTCOMES AND TO SUPPORT CHILDREN WHO ARE FACED WITH COMPLEX ISSUES. THE PRIMARY OBJECTIVE IS FOR THESE CHILDREN TO REMAIN OUT OF THE COSTLY STATE DEVELOPMENTAL HOSPITAL SYSTEM AND CONTINUE IN THE LEAST RESTRICTIVE CARE OPTIONS APPROPRIATE FOR THEIR NEEDS. THE TREMENDOUS ACCOMPLISHMENT OF THESE HOMES THIS YEAR IS THAT 97 PERCENT OF THE CHILDREN SERVED DID NOT HAVE TO BE PLACED IN A STATE HOSPITAL. 1407502 1406168 INTENSIVE COMMUNITY SERVICES AND SUPPORT TEAM (ICSST)- CONTRACTED BY THE FRESNO COUNTY DEPARTMENT OF BEHAVIORAL HEALTH TO PROVIDE CASE MANAGEMENT SERVICES TO ADULTS WHO HAVE HIGH LEVELS OF USE FOR MENTAL HEALTH SERVICES. CRITERIA FOR ADMISSION INCLUDE FOUR OR MORE PSYCHIATRIC HOSPITALIZATIONS DURING THE YEAR PRIOR TO ADMISSION AND A DIAGNOSIS AS SERIOUSLY MENTALLY ILL. SERVICES PROVIDED INCLUDE (A) PSYCHIATRIC EVALUATIONS, (B) MEDICATION MANAGEMENT, (C) HEALTH EDUCATION, (D) CASE MANAGEMENT, (E) INDIVIDUAL PSYCHOTHERAPY, (F) EDUCATIONAL GROUPS, (G) SUPPORTIVE HOUSING/PLACEMENT, (H) SOCIAL/EDUCATIONAL/EMPLOYMENT SKILLS DEVELOPMENT, (I) SUBSTANCE ABUSE TREATMENT, (J) MONEY MANAGEMENT/PAYEE SERVICES, (K) ASSISTANCE WITH APPLYING FOR SOCIAL SECURITY DISABILITY INSURANCE, (L) GENERAL RELIEF, (M) MEDI-CAL, (N) MEDICALLY INDIGENT SERVICES PROGRAM, (O) STATE DISABILITY INSURANCE, AND (P) OTHER RESOURCES. STAFF MEMBERS PROVIDE THE MAJORITY OF SERVICES "IN THE FIELD" AND ARE COMMITTED TO A "WHATEVER IT TAKES" PHILOSOPHY OF WELLNESS. THE PROGRAM SERVED 151 CONSUMERS THIS YEAR. FOR THESE INDIVIDUALS, THEIR HOSPITALIZATION WENT DOWN BY 63% AS COMPARED TO THE YEAR PRIOR TO PARTICIPATION IN THE PROGRAM. ALSO 151 WERE PLACED IN STABLE HOUSING ARRANGEMENTS AND 58 BECAME WELL ENOUGH TO OBTAIN EMPLOYMENT OR WERE PLACED IN AN EDUCATIONAL FACILITY. 19643697 25233212 IN OTHER AREAS OF PROGRAM SERVICE ACCOMPLISHMENT, THE COMMUNITY CORRECTIONS, SUBSTANCE ABUSE TREATMENT, FAMILY HOUSING, EMPLOYMENT SERVICES, PAYEE SERVICES, AFTERCARE SERVICES AND OTHER ANCILLARY SERVICE DEPARTMENTS PROVIDED NEEDED SERVICES FOR THOUSANDS OF PEOPLE. THE ORGANIZATION'S COMMUNITY CORRECTIONS, SUBSTANCE ABUSE TREATMENT AND HOUSING PROGRAMS TYPICALLY HAVE OVER 1,000 PEOPLE IN RESIDENCE RECEIVING SERVICES. THE ORGANIZATION'S OUTPATIENT PROGRAMS FOR YOUTH AND ADULTS TYPICALLY SERVE OVER 9,000 PEOPLE PER YEAR. 19643697 25233212 39933984 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 1 167 0 1 829 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X BRIAN SATO 5597328086 615 S ATWOOD STREET VISALIA CA 93277 GALE KUNS 1.00 X 0 0 0 RICHARD GLEASON JR 1.00 X 0 0 0 ANNE MACDONALD 1.00 X 0 0 0 FRED NAVE 1.00 X 0 0 0 JOHN LAUFMAN 1.00 X 0 0 0 E WAYNE ROGERS 1.00 X 0 0 0 JAN K WILLIAMS 1.00 X 0 0 0 CHARLES SOUTHARD 1.00 X 0 0 0 JODY MAGILL-RIVERA 1.00 X 0 0 0 J JEFF FLY 40.00 X X 214692 0 0 RAYMOND BANKS 40.00 X X 127484 0 0 WALTER LUNSFORD JR 40.00 X X 129859 0 0 BRIAN SATO 40.00 X 53720 0 0 RICHARD ROSS 40.00 X 122246 0 0 JOSE OCHOA 40.00 X 101328 0 0 749329 0 0 5 0 1 0 ASHRAF ALI MD 711 N COURT STREET STE B VISALIA CA 93291 PSYCHIATRIC SERVICES 447480 MOIRA LOCKE 5361 SIERRA VERDE RD IRVINE CA 92603 PSYCHIATRIC SERVICES 393159 RICHARD JULIAN NUNES 109 NW 2ND AVE VISALIA CA 93291 PSYCHIATRIC SERVICES 354460 DR PEDRO EVA MD 1146 W EVANS VISALIA CA 93277 PSYCHIATRIC SERVICES 344259 DR NORBERTO M TUASON 2400 N DOUTY HANFORD CA 93230 PSYCHIATRIC SERVICES 227970 8 43570 16746 43570 CONTRACT REVENUES 900099 44988032 44988032 CLIENT SERVICE FEES 900099 670599 670599 45658631 6492 6492 231 1033 -802 -802 -802 OTHER REVENUE 900099 19210 19210 19210 45727101 45677039 0 6492 749329 749329 22988482 20148441 2840041 742366 618198 124168 4914417 4299085 615332 2405210 2087295 317915 928 60 868 35416 26921 8495 259 259 536863 485687 51176 2930322 2665402 264920 10211 2831 7380 31808 23674 8134 220343 201951 18392 OUTSIDE LABOR 3069930 3016769 53161 CLIENT EXPENSES 2584523 2584523 FOOD 935774 935774 VEHICLE EXPENSE 731331 731331 BUILDING MAINTENANCE 508132 460770 47362 2068626 1645013 422386 1227 45464270 39933984 5529059 1227 1364518 3317231 8510074 8575961 18786 350815 379150 3329698 1733010 1766748 1596688 354517 342132 12346672 14229948 2900879 2881906 652655 803920 8793138 10544122 12346672 14229948 X 0 0 12346672 14229948 X 262831 -262831 X X 0 1 1 X 1 1 X 36858478 39966396 41552032 43978156 45050010 207405072 36858478 39966396 41552032 43978156 45050010 207405072 207405072 44772 24430 9355 8984 6492 94033 207499105 3014782 0.99950 0.99940 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 82500 82500 938042 285513 652529 1164112 768461 395651 490625 344320 146305 654419 334716 319703 1596688 DESIGNATED SAVINGS OBLIGATIONS 73234 ACCRUED VACATION 1321541 REFUNDABLE ADVANCES 1104090 CLIENT TRUST FUNDS PAYABLE 439205 PAYABLE TO TURNING POINT FOUNDATION 6637977 UNRECOGNIZED REVENUE 66482 SELF-INSURED MEDICAL LIABILITY 901593 10544122 45727101 45464270 262831 -262831 -262831 0 45727101 0 45727101 0 45727101 45464270 0 45464270 0 45464270 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: AS REQUIRED BY THE INCOME TAX TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS BOARDS ACCOUNTING STANDARDS CODIFICATION (FASB ASC), THE CORPORATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. THE CORPORATION DOES NOT BELIEVE ITS FINANCIAL STATEMENTS INCLUDES ANY UNCERTAIN TAX POSITIONS. PART XI, LINE 8 - OTHER ADJUSTMENTS: TRANSFER TO AFFILIATE -262,831. X X X X 0 0 0 0 0 0 0 0 0 J JEFF FLY 138626 0 0 0 76066 0 0 0 0 0 214692 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 THE INITIAL REVIEW OF THE FORM 990 IS DONE BY THE CFO AND THE CEO. SUBSEQUENT TO THIS REVIEW, THE DRAFT IS FORWARDED TO THE AUDIT COMMITTEE FOR THEIR REVIEW. THE AUDIT COMMITTEE IS COMPRISED OF TWO ACCOUNTING PROFESSIONALS AND THE CEO OF ANOTHER NON-PROFIT ORGANIZATION. THE AUDIT COMMITTEE REVIEWS THE DRAFT AND RECOMMENDS CHANGES, IF NECESSARY. A FINAL DRAFT OF THE 990 REFLECTING ANY AMENDMENTS IS PREPARED AND PROVIDED TO THE FULL BOARD OF DIRECTORS PRIOR TO ITS FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY THROUGH ANNUAL WRITTEN DISCLOSURES. FORM 990, PART VI, SECTION B, LINE 15 FOR THE CEO POSITION, THE BOARD COMPENSATION REVIEW COMMITTEE COMPARED DATA FOR THE MOST RECENT YEAR FOR WHICH THE BEST COMPARABILITY DATA WAS AVAILABLE (SOURCE: GUIDESTAR CEO COMPENSATION CHECKPOINT 2008-2010 DATA) AND INFORMATION PREVIOUSLY REVIEWED. THE CURRENT CEO HAS A MASTERS DEGREE, VARIOUS CREDENTIALS AND OVER 35 YEARS OF SUCCESSFUL NONPROFIT CORPORATION EXPERIENCE. BASED ON THE NUMBER OF EMPLOYEES, TURNING POINT OF CENTRAL CALIFORNIA IS NOW IN THE TOP THREE TENTHS OF ONE PERCENT OF ALL CORPORATIONS IN THE UNITED STATES (SOURCE: U.S. CENSUS BUREAU STATISTICS 2007 ECONOMIC CENSUS 00.3% OF 6,049,655 U.S. FIRMS HAVE OVER 500 EMPLOYEES). FOR THE CEO POSITION, THE TOTAL COMPENSATION WAS 91% OF THE MEDIAN AND THE TOTAL REVENUE OF THE AGENCY WAS 135% OF THE MEDIAN (TURNING POINT WAS $44,599,435 THAT YEAR VS. THE COMPARISON GROUP MEDIAN AT $32,984,930). AGENCY REVENUE GREW TO OVER $44,000,000 FOR THE 2010/11 FISCAL YEAR WHILE THE CEO TOTAL COMPENSATION FOR 2011 WAS EXPECTED TO BE EQUIVALENT OR LESS THAN THE PREVIOUS YEAR. BASED ON THIS ANALYSIS, THE TOTAL COMPENSATION PACKAGE FOR THE CEO POSITION WAS DEEMED WITHIN AN ACCEPTABLE RANGE AND THERE WAS NO RECOMMENDATION TO CHANGE THE SALARY RANGE AT THIS TIME. IT IS THE POLICY OF THE TURNING POINT AGENCY BOARD OF DIRECTORS TO KEEP SALARY LEVELS FOR ALL PERSONNEL COMPETITIVE WITH THE PUBLIC SECTOR AS WELL AS WITH COMPARABLE OCCUPATION GROUPS OF THE PRIVATE SECTOR WHEN POSSIBLE. TURNING POINT ADMINISTRATORS SHALL SEE THAT WHEN POSSIBLE SALARIES ARE ADJUSTED ANNUALLY TO MEET CHANGES IN THE COST OF LIVING AND TO CORRECT INEQUITIES. TURNING POINT SALARY RANGES SHALL PROVIDE FOR INCREASES BASED ON MERIT AND PERFORMANCE EVALUATIONS. THE BOARD COMPENSATION REVIEW COMMITTEE REVIEWS COMPARISON INFORMATION AVAILABLE, USUALLY OBTAINED FROM GUIDESTAR. THE COMMITTEE REVIEWS AND COMPARES SALARIES PAID TO TOP MANAGEMENT AND KEY EMPLOYEES OF TURNING POINT TO THOSE FOUND IN THE GUIDESTAR REPORT FOR AGENCIES OF SIMILAR CATEGORY AND SIZE. NO ONE WITH A CONFLICT OF INTEREST OR POTENTIAL CONFLICT OF INTEREST IS ALLOWED TO BE INVOLVED IN THE DELIBERATIONS OF SALARIES. THE COMMITTEE CONTEMPORANEOUSLY DOCUMENTS ITS REVIEW, DELIBERATIONS AND DETERMINATIONS IN THE FORM OF COMMITTEE REPORTS TO THE BOARD OF DIRECTORS. THE COMMITTEE ALSO REVIEWED COMPARABILITY DATA (SOURCE: GUIDESTAR NONPROFIT COMPENSATION REPORT 2008-2010 CALIFORNIA DATA) FOR THE OTHER TOP ADMINISTRATIVE POSITIONS WITHIN THE AGENCY INCLUDING THE CHIEF FINANCIAL OFFICER, THE CHIEF OPERATING OFFICERS, THE LEGAL COUNSEL/REGIONAL EXECUTIVE DIRECTOR, THE REGIONAL EXECUTIVE DIRECTORS AND THE HUMAN RESOURCES DIRECTOR POSITIONS. THE PEOPLE IN THESE POSITIONS ALL HAVE EXTENSIVE EXPERIENCE AND EDUCATION. THE COMMITTEE LOOKED AT THE ACTUAL COMPARABILITY DATA FOR THE 2008-2010 YEARS. BASED ON THE DATA REVIEWED, IT WAS DETERMINED THAT NONE OF THE TOTAL COMPENSATION PACKAGES COULD BE CONSIDERED UNREASONABLE OR EXCESSIVE SINCE ALL FELL EITHER CLOSE TO OR BELOW THE MEDIAN FOR THE 2008-2010 YEARS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. AGENCY FORM 990'S ARE ALSO AVAILABLE ON THE GUIDESTAR WEBSITE. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: TRANSFER TO AFFILIATE -262,831. TOTAL TO FORM 990, PART XI, LINE 5: -262,831. FORM 990, PART XII, LINE 2C: AN AUDIT COMMITTEE IS APPOINTED THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS. TURNING POINT FOUNDATION PO BOX 7447 VISALIA CA 93290 942674284 SUPPORT OF TURNING POINT OF CENTRAL CALIFORNIA, INC.'S ACTIVITIES. CA 501(C)(3) LINE 9-PART 1 SCH. A N/A 0 TURNING POINT OF THE CENTRAL COAST INC PO BOX 7447 VISALIA CA 93290 942438196 SUPPORT OF THE SALINAS COMMUNITY CORRECTIONS PROGRAM. CA 501(C)(3) LINE 9-PART 1 SCH. A N/A 0 0 0 0 1 1 0 0 0 0 1 0 0 1 1 0 1 1 0 TURNING POINT OF THE CENTRAL COAST INC D 11462 CARRYING VALUE TURNING POINT FOUNDATION E 6637977 CARRYING VALUE TURNING POINT FOUNDATION Q 262831 COST TURNING POINT FOUNDATION J 584479 COST TURNING POINT FOUNDATION M TURNING POINT OF THE CENTRAL COAST INC M TURNING POINT FOUNDATION N TURNING POINT OF THE CENTRAL COAST INC N TURNING POINT FOUNDATION P TURNING POINT FOUNDATION P