2024-09-26T14:11:48-07:00 2024-06-30 680260103 REGALIA & ASSOCIATES CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2023-07-01 941437727 Las Trampas School Inc LAST 9252841462 3460 Lana Lane Lafayette CA 94549 Daniel L Hogue MS Executive Director 9252841462 2024-09-26 true true Douglas W Regalia P00186389 9253140390 2023 2024-08-08 14:25:15Z Daniel L Hogue MS 3460 Lana Lane Lafayette CA 94549 9450714 false X www.lastrampas.org X 1958 CA Las Trampas supports adults with developmental disabilities to discover their capabilities and to lead full lives in their homes, at work, and in the community. 9 9 178 10 0 7411752 9071168 30787 87823 98854 251033 8445 40690 7549838 9450714 0 0 5921998 6368044 0 285241 1918563 2035400 7840561 8403444 -290723 1047270 20936716 22705367 5547584 5647272 15389132 17058095 X Las Trampas supports adults with developmental disabilities to discover their capabilities and to lead full lives in their homes, at work, and in the community. false false 2760091 Supported and Independent Living Services:Supported Living Services is based on five core beliefs: (1) that each person has a right to live in a place of her/his own, (2) that she/he has the right to make decisions about her/his life, (3) the person has an opportunity to grow natural relationships like their peers without disabilities, (4) the right to participate as an active member of the community, and (5) services are flexible, tailored, and person-centered. Staff support each program participant to ensure these principles are realized for the individual. 2544146 Adult Development Program:The Adult Development Program is a community-based day program service that offers a variety of classes in an array of topics that promote autonomy and independence. Using the principles of person-centered thinking and person-centered planning, enrollees are able select their own courses in areas that include, but are not limited to, prevocational and volunteering opportunities, health and wellness, arts, life skills, and others. Additional supports are available for individuals requiring assistance with personal care, transportation, minor medical supports, ambulation, etc. Services are provided in both facility and community settings. 1819206 Adult Residential Model/Specialized Residential Services:Las Trampas operates two, four-bed, licensed specialized residential facilities designed to support individuals have previously been served in an institutional setting in Californias Developmental Centers or are at risk of institutionalization due to behavioral concerns. For most residents in these homes, it is their first opportunity to live in a community-based home setting. Staff support is provided 24 hours a day. Residents benefit from person-centered supports and education in self-advocacy, community integration and inclusion, and activities of daily living, and other customized trainings. 7123443 true true false false false false false false false true true true false false true true true false false false false false false false true false false false false false false false false false false false false false true false false false false false false false false true 7 0 true 178 true false false false false true true false false 0 false false false false false false false X 9 9 false false false false false false false true true false false true true true true true true true true false CA X X X Patricia Costa 9253102350 3460 Lana Lane Lafayette CA 94549 Daniel L Hogue MS Exec Director 40.00 0.00 X 141353 0 8138 Katherine Levine-Koller Philanthropy Dir 40.00 0.00 121181 0 1593 Patricia Costa Business Director 40.00 0.00 100106 0 8500 Michael Collier Co-President 10.00 0.00 X X 0 0 0 Mark Mahaney Co-President 2.00 0.00 X X 0 0 0 Diego Guerrero Treasurer 4.00 0.00 X X 0 0 0 Peter Jurichko Secretary 1.00 0.00 X X 0 0 0 Helen Stacey Bernett Director 2.00 0.00 X 0 0 0 Daniel Fujimoto Director 2.00 0.00 X 0 0 0 Claude Garbarino Director 2.00 0.00 X 0 0 0 Ashleigh Norris Director 2.00 0.00 X 0 0 0 Elena Ricevuto Director 2.00 0.00 X 0 0 0 362640 18231 3 false false false 0 124692 8946476 1350868 9071168 Other earned revenues 611600 87823 87823 87823 251033 251033 0 0 40690 40690 40690 40690 0 124692 0 0 0 0 9450714 87823 291723 0 0 0 0 156763 136719 14214 5830 0 5107851 4454742 463139 189970 0 755176 658616 68473 28087 348254 303725 31577 12952 0 21467 21467 29384 29384 0 0 60809 60809 257098 160978 92167 3953 0 125050 71019 31301 22730 0 0 0 47448 39761 7507 180 0 33721 14813 13104 5804 236846 227751 9095 0 675221 589729 78975 6517 144486 133495 8447 2544 Utilities and telephone 135854 105542 26515 3797 Repairs and maintenance 79048 44037 34963 48 Program consultants 74334 72834 1500 Program costs 48881 48578 241 62 65753 61104 3382 1267 8403444 7123443 994760 285241 603094 438302 256494 302158 699767 644053 6256 1766 0 0 0 0 92051 97340 18118497 3956542 14378207 14161955 0 4816341 6991293 0 0 84506 68500 20936716 22705367 80114 94232 4372203 4403148 1095267 1149892 5547584 5647272 X 15224231 16914478 164901 143617 15389132 17058095 20936716 22705367 1047270 621693 X X false true X true false X 805738 8200740 7469616 7411752 9071168 32959014 5337486 76035 56667 30787 87823 5588798 0 0 0 6143224 8276775 7526283 7442539 9158991 38547812 0 137405 576007 24878 1238946 1977236 137405 576007 24878 1238946 1977236 36570576 116244 93352 80966 69692 251033 611287 0 116244 93352 80966 69692 251033 611287 0 0 6259468 8370127 7607249 7512231 9410024 39159099 0.93390 0.96580 0.01560 0.01300 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2584477 29661 354442 2968580 2335302 272689 23514 2584477 2766045 -403404 27339 2335302 2169571 619995 23521 2766045 2088400 101398 20227 2169571 1.00000 false false false 327385 327385 15838793 2608136 13230657 337675 337675 1614644 1010731 603913 14161955 6991293 Accrued expenses 325725 Operating lease payable 68500 Refundable Advance 755667 1149892 X 10072407 621693 621693 9450714 9450714 8403444 8403444 8403444 Part V, Line 4: Intended uses of the endowment fund. All of the endowment funds, classified as both unrestricted and permanently restricted net assets, represent board designations and donor contributions, some of which are subject to restrictions of gift instruments requiring that the principal balances be maintained in perpetuity. The School is permitted to utilize all earnings from investments classified as permanently restricted net assets through an appropriation process under UPMIFA guidelines. Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, the School is required to report information regarding its exposure to various tax positions taken by the School and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that the School has adequately evaluated its current tax positions and has concluded that as of June 30, 2024, the School does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.The School has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that the School continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. The School could potentially receive unrelated business income in the future (such as program advertising or sub-lease rental income) requiring the School to file separate tax returns under federal and state statutes. If such conditions exist, the School will calculate and accrue the applicable taxes. X X X X X X false CA Holiday Appeal 121292 121292 121292 121292 X 5 1350868 FMV false false false Form 990, Part III, Line 4d OTHER PROGRAM SERVICES 4: Adult Vocational Program:The School teaches pre-employment skills to prepare individuals with developmental disabilities to enter the workforce. Skills are taught through specially-designed curriculums focusing on the areas of interviewing, job search, appropriate dress, appropriate workplace behaviors, following directives, understanding the employee/employer relationship, as well as other areas that meet the individual's employment training needs. Learning environments include on-site and off-site, community-based, volunteer and paid-work opportunities. Form 990, Part VI, Section B, Line 11b Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service. Form 990, Part VI, Section B, Line 12c Members of the Board of Directors review all potential conflicts of interest periodically. Top management and all Board members are required to disclose potential conflicts and any related party affiliations. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures. Form 990, Part VI, Section B, Line 15a Members of the board of directors review the compensation of all high-level personnel periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with IRS guidelines and the organization's policies and procedures. Form 990, Part VI, Section B, Line 15b Compensation of other personnel and highly compensated employees is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files. Form 990, Part VI, Section C, Line 18 Tax returns are available for download from several websites and by request from the organization's office in Lafayette, California. Form 990, Part VI, Section C, Line 19 All of the organization's governing documents, financial statements, and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to our website and to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office. Form 990, Part XII, Line 2c Under the California Nonprofit Integrity Act, an exempt organization with annual revenue of $2 million or more is required to have an Audit Committee to select an audit Firm, review the audit, and approve the audit of its annual financial statements.