2024-05-13T12:52:23-05:00 2023-06-30 954557617 Harrington Group CPAs LLP 2698 Mataro Street Pasadena CA 91107 990 2022-07-01 952479348 Counseling & Research Associates Inc dba Masada Homes COUN 3107152020 108 West Victoria Street Gardena CA 90248 James Wind Executive Director 3107152020 2024-05-13 1 James Wind 999009999 1 Carlos A Davis P02037008 6264036801 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Masada Homes James Wind 108 West Victoria Street Gardena CA 90248 19093335 0 X www.masadahomes.org X 1966 CA Counseling & Research Associates, Inc. dba Masada Homes (Masada)'s mission is to provide comprehensive, solution-based mental health and social services that enhance the lives of children, youth, families, and adults, while contributing to the overall well-being of communities. 11 5 209 10 -930 0 16760802 19040338 0 0 1534 2985 8356 -930 16770692 19042393 967841 1064946 0 0 13922758 14504971 0 0 0 2949656 3940663 17840255 19510580 -1069563 -468187 4083367 7323770 6449104 9118935 -2365737 -1795165 Masada is a non-profit public benefit corporation established in March 1966, to provide quality mental health and social services to individuals and families so that they may achieve their goals and enhance the quality of their lives. 0 0 13262218 929902 The Mental Health Program provides non-residential treatment including education, recreation, and counseling services to minors living in their own home setting. Services include, but are not limited to assessment, evaluation, plan development, therapy, collateral, and rehabilitation. The main emphasis is on the restoration of personal growth and development. Masada has a contract with the Los Angeles County Department of Mental Health. During the year, 2,100 clients were served. 4485202 135044 The Wraparound Program is an alternative to out of home placement. Children are provided a variety of services by a multidisciplinary team with the goal of maintaining family structure while providing a safe and secure environment in the home. This program is dually funded by the Department of Mental Health and Department of Children and Family Services. In the year ended 6/30/23, 22,150 hours of care were provided to 150 clients. 17747420 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 26 0 1 209 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 11 5 1 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA X X James Wind Executive Director 3107152020 108 West Victoria Street Gardena CA 90248 George K Igi Chairman/Board Member (trans 8/22) 2.00 X X 0 0 0 Sharon Igi V.C./Bd. Mbr.(trans 10/22)(end 1/23) 2.00 X X 0 0 0 Charles Elias Secretary/Attorney (end 1/23) 40.00 X X 1500 0 0 Maribel Matinez Board Member (start 3/23) 2.00 X 0 0 0 Sherri Matsuda Board Member (start 3/23) 2.00 X 0 0 0 Marilyn Noriega Board Member 2.00 X 1800 0 0 Katie Pandolfo Board Member (start 3/23) 2.00 X 0 0 0 William Paulsen Board Member/Chair (trans 8/22) 2.00 X X 1500 0 0 Jessica Polk Board Member (start 2/23) 2.00 X 0 0 0 Justin Stallings Board Member 2.00 X 1800 0 0 Tracie Washington Board Member (end 3/23) 2.00 X 1800 0 0 Willard Yamaguchi Board Member (start 2/23) 2.00 X 0 0 0 Ezra Yeung Board Member (end 1/23) 2.00 X 1500 0 0 Bernard Smith E.D./CAO (trans 12/22)(end 5/23) 40.00 X X 187911 0 12503 John Hatakeyama Board Member/Interim CEO(start 1/23) 10.00 X X 0 0 0 James Wind Board Member/Interim CEO(start 1/23) 10.00 X X 0 0 0 Steven Schultz CFO 40.00 X 135989 0 18456 Kelly Ann Asato Chief Operating Officer 40.00 X 174362 0 8674 Patricia Tindbaek Executive Administrator 40.00 X 139812 0 16520 Makiko Hoichi Regional Director 40.00 X 127699 0 5762 Khai Nguyen Director of Admin. Service 40.00 X 109109 0 5765 Tiffany Flood Division Director 40.00 X 136546 0 17578 1021328 0 85258 14 0 1 0 Sites Professionals LLC PO Box 280496 Northridge CA 91328 Mental Health Service 463960 Capstone Solutions Consulting Group LLC 15505 W Sand St Ste 102 Victorville CA 92392 Consulting/Interim Mgmt. Services 271000 Ravi Patel MD 4086 Inverness Dr Corona CA 92883 Mental Health Service 258840 Anandhi Narasimhan MD 10790 Rose Ave Unit 304 Los Angeles CA 90034 Mental Health Service 131982 4 19038261 2077 19040338 2985 2985 50012 50942 -930 -930 -930 19042393 0 -930 2985 1064946 1064946 392223 392223 12011493 11481923 529570 229168 228733 435 938468 912410 26058 933619 866399 67220 77039 77039 61500 61500 370560 370560 3943 3659 284 279804 259658 20146 327036 303490 23546 947566 878908 68658 254956 238636 16320 101579 94265 7314 208384 191879 16505 98638 90522 8116 299445 277740 21705 Dues & subscriptions 495609 459925 35684 Repairs & maintenance 209403 193752 15651 Flexible spending 132629 132629 Equipment leases 64249 59623 4626 8323 8323 19510580 17747420 1763160 0 583140 294628 26110 2022540 2674718 175842 77640 3805738 2387239 1531224 1418499 59133 2543663 4083367 7323770 1580692 1776373 794907 0 2008505 1950804 2065000 2900000 0 2491758 6449104 9118935 X -2365737 -1795165 -2365737 -1795165 4083367 7323770 X -468187 1038759 X 0 1 X 1 0 X 19555314 19637861 18097611 16760802 19040338 93091926 19555314 19637861 18097611 16760802 19040338 93091926 93091926 50038 50819 51674 60832 2985 216348 19478 4717 5341 8356 0 37892 26851 17772 6525 51148 93397314 210044 0.99670 0.99560 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 975714 975714 2333897 1894984 438913 263659 259976 3683 110384 110195 189 122084 122084 0 1418499 Deposits 176905 Right-of-use asset operating leases 2289282 Right-of-use asset financing leases 77476 2543663 Right-of-use lease liability operating leases 2415007 Right-of-use lease liability finance leases 76751 2491758 X 19093335 50942 50942 19042393 0 19042393 19561522 50942 50942 19510580 0 19510580 Part X, Line 2: Masada 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 Masada in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. Masada'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: Rental expense 50,942. Part XII, Line 2d - Other Adjustments: Rental expense 50,942. 0 Client flex spending 125 135044 Fair value Rent assistance, appliances, drug rehabilitation and other DMH allowable expenses that help stabilize their environment. Mental Health support 400 929902 Industry rate with DMH oversight Psychiatrists who provided medical oversight, including prescribing and monitoring medications that aids in the reduction of behaviors, and hospitalizations impacting functioning, and to help them in their continuity of care. X X 0 0 0 0 0 0 0 0 0 Bernard Smith E.D./CAO (trans 12/22)(end 5/23) 187911 0 0 0 0 0 4668 0 7835 0 200414 0 0 0 Kelly Ann Asato Chief Operating Officer 174362 0 0 0 0 0 7058 0 1616 0 183036 0 0 0 Patricia Tindbaek Executive Administrator 139812 0 0 0 0 0 6262 0 10258 0 156332 0 0 0 Steven Schultz CFO 135989 0 0 0 0 0 6413 0 12043 0 154445 0 0 0 Tiffany Flood Division Director 136546 0 0 0 0 0 5770 0 11808 0 154124 0 0 0 Form 990, Part VI, Section A, line 2 Board Chair, George Igi is related to Vice Chair Sharon Igi. Form 990, Part VI, Section B, line 11b The Form 990 is distributed to the Board for their review prior to filing with the IRS. Form 990, Part VI, Section B, line 12c The governing body of the organization regularly discusses matters related to the written conflict of interest policy and enforces said policy when conflict arises. Form 990, Part VI, Section B, line 15 Compensation for the Executive Director, other officers and key employees is analyzed by reference to the Guidestar Compensation Report for the organization's local area as well as the annual Association of Community Human Service Agencies (ACHSA) Compensation Survey. The compensation of the Executive Director is approved by the Board of Directors while the compensation of other officers and key employees are approved by the Executive Director. Form 990, Part VI, Section C, line 19 The organization provides its governing documents, conflict of interest policy, financial statements and Form 990 to the public upon request. Form 990, Part XI, line 9: Contract settlement adjustments 1,038,759.