2026-05-14T16:20:28-05:00 2025-06-30 333709623 COHNREZNICK ADVISORY LLC 621 CAPITOL MALL SUITE 2150 SACRAMENTO CA 95814 990 2024-07-01 237314159 VALLEY VILLAGE VALL 8185879450 20830 SHERMAN WAY WINNETKA CA 913062782 SUSIE EFFATIAN EXECUTIVE DIRECTOR 8185879450 2026-05-13 1 1 JOLANTA TUCK P01340068 9164429100 2026-05-13 2024 2025-03-06 01:10:19Z SUSIE EFFATIAN 20830 SHERMAN WAY WINNETKA CA 913062782 29481537 0 X WWW.VALLEYVILLAGE.ORG X 1970 CA THE ORGANIZATION IS COMMITTED TO ADVANCING THE INTERESTS AND WELL-BEING OF PERSONS WITH DEVELOPMENTAL DISABILITIES. 14 14 367 20 0 0 760422 681721 24824160 28656763 104032 129817 0 13236 25688614 29481537 0 0 0 0 18768856 20248110 0 0 206468 8048837 8992235 26817693 29240345 -1129079 241192 20549046 22577961 6730910 8290709 13818136 14287252 THE ORGANIZATION'S MISSION IS TO ADVANCE THE INTERESTS AND WELL-BEING OF PERSONS WITH DEVELOPMENTAL DISABILITIES. 0 0 15505810 21417322 FULL TIME RESIDENTIAL CARE AND TRAINING OF DEVELOPMENTALLY DISABLED ADULTS IN 17 RESIDENTIAL FACILITIES AND FOUR CONDOS. 11024639 7252677 DAY CARE ACTIVITY PROGRAMS FOR DEVELOPMENTALLY DISABLED ADULTS IN 2 ADULT DAY HEALTH CARE PROGRAMS, 2 DEVELOPMENT CENTER PROGRAMS, 1 BEHAVIOR MANAGEMENT PROGRAM, 1 ADULT AFTER SCHOOL PROGRAM, AND 1 IN-HOME DAY PROGRAM. 26530449 1 1 0 1 0 0 0 0 1 0 1 0 0 1 1 1 0 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 0 0 0 0 1 0 0 367 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X PHILLIP MOTHERSPAW 8185879450 20830 SHERMAN WAY WINNETKA CA 913062782 CARSON SCHREIBER DIRECTOR 1.00 X 0 0 0 CATHY CASAS SECRETARY 1.00 X X 0 0 0 CHRISTINA ANTHONY DIRECTOR 1.00 X 0 0 0 JAN MASEDA VICE PRESIDENT 1.00 X X 0 0 0 JANET GREER DIRECTOR 1.00 X 0 0 0 JENNIFER MARQUARDT DIRECTOR 1.00 X 0 0 0 LARRY DIAMOND DIRECTOR 1.00 X 0 0 0 LEELA KAPUR PRESIDENT 1.00 X X 0 0 0 LINDA JOHNSON DIRECTOR 1.00 X 0 0 0 MARLA KORT DIRECTOR 1.00 X 0 0 0 RANDY HAEGE ASSISTANT TREASURER 1.00 X X 0 0 0 STEVE BEILINSON TREASURER 1.00 X X 0 0 0 TAMARA HATWAN DIRECTOR 1.00 X 0 0 0 THOMAS BELLI DIRECTOR 1.00 X 0 0 0 DEBRA DONOVAN EXECUTIVE DIRECTOR 40.00 X 216320 0 16515 PHILIP MOTHERSPAW CONTROLLER 40.00 X 162240 0 16252 ENRIQUE YNIGUEZ ASSISTANT CONTROLLER 40.00 X 112568 0 7105 491128 0 39872 3 0 1 0 0 437819 243902 681721 MEDICAL RESIDENTIAL CARE 623990 21404086 21404086 DAY CARE 623990 7051495 7051495 RENTAL REVENUE 531110 201182 201182 28656763 128352 128352 1465 0 1465 1465 1465 INSURANCE PROCEEDS 900099 13236 13236 13236 29481537 28669999 0 129817 440798 404586 32909 3303 14928091 13735756 1074614 117721 3637113 3245232 380723 11158 1242108 1105476 124211 12421 35318 18393 16925 78335 40797 37538 517867 443990 69205 4672 256611 104065 142535 10011 1564408 1182505 379159 2744 372093 267692 104401 TRANSPORTATION 3672066 3672066 FOOD & SUPPLIES 1210814 1153904 56147 763 TAXES & LICENSES 1083483 1078237 5246 AUTOMOBILE MAINTENANCE 72608 52869 19739 128632 24881 60076 43675 29240345 26530449 2503428 206468 1094644 2677407 9127 2447 7053315 7010614 376881 359100 12459170 6860742 5502741 5598428 3459761 3820285 3052577 3109680 20549046 22577961 6621379 8187600 600 600 108931 102509 6730910 8290709 X 12823305 13286939 994831 1000313 13818136 14287252 20549046 22577961 241192 248355 -20431 0 X 0 1 X 1 1 1 X 2715000 946804 1539371 760422 681721 6643318 20461626 20454789 22974891 24824160 28656763 117372229 23176626 21401593 24514262 25584582 29338484 124015547 0 0 0 124015547 375147 163 329315 100032 128352 933009 375147 163 329315 100032 128352 933009 13236 13236 23551773 21401756 24843577 25684614 29480072 124961792 0.99240 0.99270 0.00750 0.00730 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: INSURANCE PROCEEDS - 2024 AMOUNT: $ 13,236. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 7194 7194 0 0 1 X 1685133 1685133 7873685 4564919 3308766 2900352 2295823 604529 5598428 OTHER ASSETS 6950 RESTRICTED ACCOUNTS 134295 DUE FROM RELATED PARTIES 2968435 3109680 RESIDENT TRUST LIABILITY 98679 DUE TO RELATED PARTIES 3830 102509 X PART IV, LINE 2B: THE ESCROW LIABILITY AMOUNTS ON FORM 990, PART X, LINE 21 CONSIST OF TENANT SECURITY DEPOSITS. PART X, LINE 2: THE ORGANIZATION QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AS WELL AS SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. ON AN ANNUAL BASIS, THE ENTITIES ANALYZE THE AMOUNT OF UNRELATED BUSINESS TAXABLE INCOME FROM THEIR VARIOUS PROJECTS AND PROVIDE FOR TAXES ON SUCH INCOME, IF ANY, UNDER SECTION 511 OF THE INTERNAL REVENUE CODE AND SECTION 23731 OF THE CALIFORNIA REVENUE AND TAXATION CODE. DURING THE YEAR ENDED JUNE 30, 2025, THE ENTITIES HAD NO SIGNIFICANT ACTIVITIES SUBJECT TO THESE TAXES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT, AS OF JUNE 30, 2025, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE COMBINED FINANCIAL STATEMENTS. THE ORGANIZATION HAS NO UNRECOGNIZED TAX BENEFITS AT JUNE 30, 2025. THE ORGANIZATION'S FEDERAL INCOME TAX RETURNS PRIOR TO FISCAL YEAR 2022 ARE CLOSED. THE ORGANIZATION'S STATE INCOME TAX RETURNS PRIOR TO FISCAL YEAR 2021 ARE CLOSED. THE ORGANIZATION CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. X X X 0 0 0 0 0 0 0 0 0 DEBRA DONOVAN EXECUTIVE DIRECTOR 216320 0 0 0 0 0 0 0 16515 0 232835 0 0 0 PHILIP MOTHERSPAW CONTROLLER 162240 0 0 0 0 0 0 0 16252 0 178492 0 0 0 PART I, LINE 3 THE ORGANIZATION REVIEWS SALARY SURVEYS AND DIRECT COMPETITORS' PUBLIC FILINGS UNDER THE DIRECTION OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 4 VALLEY VILLAGE'S BYLAWS WERE UPDATED DURING THE FISCAL YEAR ENDING JUNE 30, 2025. THE REVISED BYLAWS, DATED SEPTEMBER 26, 2024, REFLECT A SIGNIFICANT GOVERNANCE RESTRUCTURING FOLLOWING VALLEY VILLAGE'S AFFILIATION WITH MOMENTUM AGENCIES (MOMENTUM). THE MOST NOTABLE CHANGE IS THE ESTABLISHMENT OF MOMENTUM AS THE SOLE MEMBER OF THE CORPORATION, SHIFTING CERTAIN GOVERNANCE POWERS, SUCH AS THE APPOINTMENT AND REMOVAL OF DIRECTORS, FROM THE BOARD TO THE MEMBER. ADDITIONAL UPDATES INCLUDE REVISIONS TO BOARD COMPOSITION AND ELECTION PROCESSES, CLARIFICATION OF COMMITTEE STRUCTURES (DISTINGUISHING BETWEEN BOARD AND ADVISORY COMMITTEES), AND ALIGNMENT OF GOVERNANCE LANGUAGE WITH CALIFORNIA NONPROFIT LAW. OVERALL, THE 2024 BYLAWS SHIFT VALLEY VILLAGE FROM AN INDEPENDENT, BOARD-GOVERNED NONPROFIT TO A MEMBER-CONTROLLED ORGANIZATION UNDER MOMENTUM, WITH CORRESPONDING CHANGES TO BOARD AUTHORITY, ELECTIONS, AND COMMITTEE STRUCTURE. FORM 990, PART VI, SECTION A, LINE 6 MOMENTUM IS THE SOLE MEMBER OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A ALL VOTING FOR THE BOARD OF DIRECTORS TAKES PLACE BY A BALLOT. THE BALLOTS INCLUDE THE RECOMMENDED SLATE OF CANDIDATES APPROVED BY THE BOARD OF DIRECTORS, OTHER ELIGIBLE CANDIDATES, AND SPACE FOR THOSE CANDIDATES NOMINATED FROM THE FLOOR. MEMBERS VOTE FOR ONE CANDIDATE FOR EACH VACANCY ON THE BOARD OF DIRECTORS. CANDIDATES FOR THE BOARD OF DIRECTORS RECEIVING THE HIGHEST NUMBER OF VOTES SHALL BE ELECTED. FORM 990, PART VI, SECTION A, LINE 7B THE BOARD OF DIRECTORS CONDUCTS AND IS RESPONSIBLE FOR THE BUSINESS OF THE ORGANIZATION. ALL POWERS ARE EXERCISED BY OR UNDER THE DIRECTION OF THE BOARD OF DIRECTORS, EXCEPT THOSE EXPRESSLY RESERVED TO THE GENERAL MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR AND THE CONTROLLER REVIEW THE TAX RETURN IN ITS ENTIRETY. THE TAX RETURN IS THEN PROVIDED TO ALL MEMBERS OF THE GOVERNING BODY FOR REVIEW PRIOR TO FILING THE TAX RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES DISCLOSURE OF INTERESTS THAT COULD GIVE RISE TO CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION REVIEWS SALARY SURVEYS AND DIRECT COMPETITORS' PUBLIC FILINGS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO NON-PROFIT MONITORING SITES AND ALSO AVAILABLE UPON REQUEST.