2024-09-03T11:57:14-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2023-01-01 461722227 FIRST PLACE AZ FIRS 6027336525 717 EAST MARYLAND AVE 110 PHOENIX AZ 85014 DENISE RESNIK FOUNDER, PRESIDENT & CEO 6027336525 2024-08-30 1 1 JACQUELINE ECKMAN P01300648 6022662248 2024-08-29 2023 2024-08-08 14:25:15Z DENISE RESNIK 717 EAST MARYLAND AVE 110 PHOENIX AZ 85014 6574693 0 X WWW.FIRSTPLACEAZ.ORG X 2012 AZ SETS THE STANDARD FOR DEVELOPING COMMUNITIES THAT INTEGRATE ADULTS WITH AUTISM AND SPECIAL ABILITIES INTO THE FABRIC OF SOCIETY THROUGH HOUSING, HEALTHCARE, EDUCATION, EMPLOYMENT, SUPPORTIVE SYSTEMS, & CULTURE. 13 12 43 32 0 0 3181343 3527523 2760936 2751755 192836 285565 642 790 6135757 6565633 39734 55455 0 0 2032885 2467360 0 0 245255 2581779 2578872 4654398 5101687 1481359 1463946 16660325 18385795 5575357 5607196 11084968 12778599 X FOSTER A SUPPORTIVE, SUSTAINABLE COMMUNITY WHERE ADULTS WITH AUTISM AND OTHER NEURODIVERSITIES LIVE AND THRIVE WITH PRIDE, PURPOSE AND ENDLESS POSSIBILITIES. OUR VISION IS TO ENSURE HOUSING, HEALTHCARE AND COMMUNITY OPTIONS ARE AS BOUNTIFUL FOR THIS POPULATION AS THEY ARE FOR EVERYONE ELSE. 0 0 2191627 0 2068676 APARTMENTS: FIRST PLACE APARTMENTS COMPRISE 63 STUDIO, ONE-, TWO-AND FOUR BEDROOM UNITS- "FIRST HOMES" -WITH SUPPORTIVE SERVICES/PROGRAMMING FOR 67 RESIDENTS WITH AUTISM, INTELLECTUAL AND/OR DEVELOPMENTAL DISABILITIES. STAFF ARE TRAINED TO HELP RESIDENTS HONE LIFE SKILLS THROUGH VOCATIONAL, COMMUNITY LIFE, MENTAL HEALTH, AND FAMILY AND COMMUNITY OUTREACH SERVICES. 1428920 0 274391 GLOBAL LEADERSHIP INSTITUTE: THE GLI IS COMPOSED OF FIVE CENTERS- MARICOPA COUNTY IDA CENTER FOR EDUCATION, TRAINING AND EMPLOYMENT; MAKE WAVES CENTER FOR COMMUNITY DEVELOPMENT; COLONEL HARLAND SANDERS CENTER FOR APPLIED RESEARCH; MULZET CENTER FOR EXPRESSION; AND THE DANIEL JORDAN FIDDLE FOUNDATION CENTER FOR PUBLIC POLICY. THE GLI SERVES AS A MULTIDISCIPLINARY HUB FOR RESEARCHERS, EDUCATORS, SUPPORT STAFF AND MEDICAL PROFESSIONALS, AS WELL AS A ROBUST SITE FOR RESEARCH AND DEVELOPMENT ADVANCEMENTS IN PUBLIC POLICY. THE GLI IS THE CATALYST FOR SPEARHEADING THE DEVELOPMENT OF MODELS AND PROGRAMS INFORMING CAPACITY-BUILDING STRATEGIES AND SUPPORTIVE POLICIES FOR BROADER REACH AND LASTING LOCAL, NATIONAL AND INTERNATIONAL IMPACT.WE IDENTIFY INEQUITIES WITHIN OUR COMMUNITY TO CREATE NEUROLOGICAL AND COGNITIVE CURB CUTS THAT EMPOWER AND EMBRACE INCLUSION OF INDIVIDUALS WITH AUTISM, INTELLECTUAL AND/OR DEVELOPMENTAL DISABILITIES AND OFFER PEACE OF MIND TO FAMILIES. 652970 55455 408688 TRANSITION ACADEMY: CLINICALLY OPERATED BY OUR "SISTER" NONPROFIT SOUTHWEST AUTISM RESEARCH & RESOURCE CENTER (SARRC, ALSO CO-FOUNDED BY FIRST PLACE AZ FOUNDER AND PRESIDENT/CEO), THE TRANSITION ACADEMY OFFERS THE TWO-YEAR, 32-COURSE RESIDENTIAL LIFE SKILLS PROGRAM, LEARN41NDEPENDENCE, EMPOWERING PARTICIPANTS TO FIND EMPLOYMENT AND LIVE MORE INDEPENDENTLY. 4273517 1 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 1 27 0 1 43 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 13 12 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 1 1 1 0 0 X DENISE RESNIK 6024646601 717 EAST MARYLAND AVE 110 PHOENIX AZ 85014 DENISE RESNIK FOUNDER, PRESIDENT & CEO 50.00 20.00 X X 286148 0 23620 HOWARD SOBELMAN CHAIR 5.00 0.00 X X 0 0 0 JOYCE MILLARD HOIE VICE CHAIR 2.00 0.00 X X 0 0 0 KATHY HANCOCK SECRETARY 2.00 0.00 X X 0 0 0 BRUCE SCHWARTZ TREASURER 2.00 0.00 X X 0 0 0 AMIT BASAK DIRECTOR 2.00 0.00 X 0 0 0 GREG WELLS DIRECTOR 2.00 0.00 X 0 0 0 JUAN SALGADO DIRECTOR 2.00 0.00 X 0 0 0 LORENZO ROMERO DIRECTOR 2.00 0.00 X 0 0 0 MICHAEL MCQUEEN DIRECTOR 2.00 0.00 X 0 0 0 MICHAEL TRAILOR DIRECTOR 2.00 0.00 X 0 0 0 PAUL PENZONE DIRECTOR 2.00 0.00 X 0 0 0 STUART SAVITZ DIRECTOR 2.00 0.00 X 0 0 0 AMY PAWLOWSKI DIRECTOR (THRU 6/14/23) 2.00 0.00 X 0 0 0 NANCY OTTMANN COO 54.00 9.00 X 187768 0 13212 MICHAEL STOFFEY DIRECTOR OF FINANCE 34.00 6.00 X 51625 0 3804 MAUREEN CASEY DR. OF CENTER FOR APPLIED RESEARCH 40.00 0.00 X 100289 0 26836 625830 0 67472 3 0 1 0 SOUTHWEST AUTISM RESEARCH AND RESOURCE C 2225 N 16TH STREET PHOENIX AZ 85006 TRAINING FOR TRANSITION ACADEMY 120933 1 600711 2926812 5883 3527523 PROGRAM RENTS & FEES 531110 2366688 2366688 CONSULTING REVENUE 611430 126198 126198 LICENSING CURRICULUM 611430 118000 118000 MANAGEMENT FEE 561000 112551 112551 SYMPOSIUM 611430 28318 28318 2751755 294625 294625 9060 -9060 -9060 -9060 OTHER INCOME 900099 790 790 790 6565633 2751755 0 286355 38000 38000 17455 17455 510747 285521 163273 61953 1652194 1373400 134830 143964 25016 22328 700 1988 118304 95887 11997 10420 161099 124156 21699 15244 12385 12385 33486 33486 11826 11826 243427 229395 8245 5787 73293 53543 19750 63518 10479 53039 99375 33643 59833 5899 1429138 1428083 1055 38848 22922 15926 7136 7136 93864 93864 56252 50483 5769 21966 21966 OTHER 192840 192840 COMMUNITY LIFE EVENTS 79457 79457 RESEARCH 65209 65209 SYMPOSIUM 56406 56406 446 446 5101687 4273517 582915 245255 491998 625094 2657595 4013228 1149768 1147178 29115 40925 10633600 10633600 9443 26454 282103 207735 97987 74368 1477725 1673854 113094 151094 16660325 18385795 437471 423658 15917 60338 5000000 5000000 121969 123200 5575357 5607196 X 8454445 10930297 2630523 1848302 11084968 12778599 16660325 18385795 X 1463946 191685 38000 X X 0 1 X 1 0 X 2079945 1369297 4243438 3181343 3527523 14401546 2355634 2497577 2789347 2760936 2751755 13155249 4435579 3866874 7032785 5942279 6279278 27556795 165793 224623 230424 127974 144095 892909 20534 146721 5895 13569 26498 213217 186327 371344 236319 141543 170593 1106126 26450669 139408 115988 116227 166506 294625 832754 139408 115988 116227 166506 294625 832754 1099 1099 2416 9250 1497 642 790 14595 4577403 3993211 7150509 6109427 6574693 28405243 0.93120 0.92690 0.02930 0.02680 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 2,416. 2020 AMOUNT: $ 9,250. 2021 AMOUNT: $ 1,497. 2022 AMOUNT: $ 642. 2023 AMOUNT: $ 790. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 972398 972398 282103 207735 74368 74368 POOLED FUNDS AT ARIZONA COMMUNITY FOUNDATION 1673854 F 1673854 CUSTOMER DEPOSITS 123200 123200 X PART V, LINE 4: DURING 2019, IT WAS DETERMINED THAT THE AMOUNTS REPORTED IN PRIOR YEARS CONSIST OF DONOR RESTRICTED FUNDS AND DO NOT REPRESENT EITHER TERM OR PERMANENT ENDOWMENTS. THEREFORE, THESE FUNDS ARE NOT REQUIRED TO BE REPORTED IN SCHEDULE D, PART V AND THE BALANCE AS OF DECEMBER 31, 2019 WAS REDUCED TO ZERO. PART X, LINE 2: FIRST PLACE AZ HAS BEEN GRANTED TAX-EXEMPT STATUS AS A NONPROFIT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN PROVIDED IN THE FINANCIAL STATEMENTS. IN ADDITION, FIRST PLACE AZ HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE CODE. FIRST PLACE AZ FOLLOWS THE INCOME TAX STANDARD FOR UNCERTAIN TAX POSITIONS. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS IN ACCORDANCE WITH THE INCOME TAX STANDARD. THIS STANDARD PRESCRIBES RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. FIRST PLACE DOES NOT CURRENTLY INCLUDE AN INCOME TAX PROVISION IN THE FINANCIAL STATEMENTS; MANAGEMENT MONITORS THE REPORTING OF UNCERTAIN TAX POSITIONS, WHICH COULD RESULT IN RECORDING OF AN INCOME TAX PROVISION IN THE FUTURE. FIRST PLACE AZ, AS A NONPROFIT ORGANIZATION, IS REQUIRED TO FILE TAX RETURNS WHICH ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE AND LOCAL AUTHORITIES. FIRST PLACE AZ IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS AND IS NOT AWARE OF ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAX EXCEPT FOR THOSE THAT ARE ALREADY REPORTED ANNUALLY. 1 FIRST PLACE - PHOENIX TRANSITIONAL HOMES 717 E MARYLAND AVE SUITE 110 PHOENIX AZ 85014 823679038 38000 0 GENERAL SUPPORT 1 SCHOLARSHIPS 8 17455 N/A N/A GENERAL SUPPORT PART I, LINE 2: THE FIRST PLACE AZ BRIDGE THE GAP SCHOLARSHIP FUND WAS ESTABLISHED AS A NEEDS-BASED SCHOLARSHIP FOR INCOMING TRANSITION ACADEMY PARTICIPANTS WHO REQUIRE FINANCIAL ASSISTANCE TO BRIDGE THE GAP IN ORDER TO ATTEND THE TRANSITION ACADEMY. THESE STUDENTS ARE ALSO COMMITTED TO OVERALL SUCCESS IN THE TRANSITION ACADEMY PROGRAM AREAS OF EMPLOYMENT, PERSONAL AND HOUSEHOLD MANAGEMENT, COMMUNITY ENGAGEMENT AND SELF-DETERMINATION. A SCHOLARSHIP COMMITTEE REVIEWS THE SUBMISSIONS AND RANKS THEM BY SCORING WRITTEN RESPONSES TO FOUR QUESTIONS ON A FOUR POINT SCALE. THE SCORES OF EACH COMMITTE MEMBER ARE COMBINED TO FORM A TOTAL SCORE FOR EACH SUBMISSIONS. FINANCIAL NEED AND MOTIVATION TO PARTICIPATE IN THE PROGRAM DURING THE INITIAL STUDENT INTERVIEW IS ALSO RATED ON A FOUR POINT SCALE. THE AMOUNT OF SCHOLARSHIP FUNDS AWARDED AND THE NUMBER OF AWARDEES IS DETERMINED BASED ON THE RESTRICTED FUNDS AVAILABLE. X X X X 0 0 0 0 0 1 0 1 0 DENISE RESNIK FOUNDER, PRESIDENT & CEO 269698 0 16450 0 0 0 8598 0 15022 0 309768 0 0 0 NANCY OTTMANN COO 178499 0 9269 0 0 0 5701 0 7511 0 200980 0 0 0 PART I, LINE 3 THE EXECUTIVE COMMITTEE REVIEWS FIRST PLACE PERFORMANCE, FIRST PLACE OPERATIONS AND OCCUPANCY, FIRST PLACE GLOBAL ACTIVITIES, FUNDRAISING, AND FINANCIALS WHEN DETERMINING THE CEO'S COMPENSATION. IT ALSO REVIEWS COMPENSATION SURVEYS OF OTHER NONPROFITS. PART I, LINE 6 THE 2023 BONUS PLAN FOR THE CEO AND COO WAS CONTINGENT ON THE NET OPERATING RESULTS OF THE ORGANIZATION. PART I, LINE 7 THE 2023 BONUS PLAN FOR THE CEO AND COO WAS CONTINGENT ON THE OCCUPANCY OF THE FIRST PLACE TRANSITION ACADEMY AND APARTMENTS PROGRAMS. SHEILA SCHWARTZ SPOUSE OF BOARD MEMBER BUILDING CONSTRUCTION X 5000000 5000000 0 1 1 5000000 X 1 578 FMV, SELLING PRICE X MATERIALS 8 5305 COST 0 0 1 1 PART I, COLUMN (B): THE NUMBER IN COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. PART I, LINE 32B: FIRST PLACE CONTRACTED WITH AN ART BROKER TO SELL CERTAIN WORKS OF ART THAT WERE DONATED TO THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 1A EXECUTIVE COMMMITTEE - THE BOARD BY RESOLUTION MAY CREATE AN EXECUTIVE COMMITTEE CONSISTING OF THREE (3) OR MORE DIRECTORS DESIGNATED BY THE BOARD, HAVING SUCH POWERS AND DUTIES, NOT INCONSISTENT WITH SUBSECTION (A) HEREOF OR ANY EXISTING DELEGATION OF POWERS TO A COMMITTEE OF DIRECTORS, AS MAY BE PROVIDED IN THE RESOLUTION CREATING SUCH COMMITTEE AS INITIALLY ADOPTED OR AS THEREAFTER SUPPLEMENTED OR AMENDED BY FURTHER RESOLUTION ADOPTED BY SIMILAR VOTE. ADDITIONALLY, THE EXECUTIVE COMMITTEE SHALL HAVE AND MAY EXERCISE WHEN THE BOARD IS NOT IN SESSION ALL OF THE POWERS OF THE BOARD IN THE MANAGEMENT OF THE BUSINESS AND AFFAIRS OF THE CORPORATION OTHER THAN THE POWERS LISTED IN SUBSECTION (A) HEREOF; PROVIDED, HOWEVER, THAT ALL ACTIONS OF THE EXECUTIVE COMMITTEE SHALL BE PRESENTED AT THE NEXT MEETING OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE THE DRAFT IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT AND ANY CHANGES INCORPORATED INTO THE FILING. ONCE THIS DETAILED REVIEW IS COMPLETE, THE DRAFT OF THE FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND COMMENTS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C AT EACH BOARD AND COMMITTEE MEETING, IF THERE IS A DISCUSSION OF SELECTING OR ENGAGING A VENDOR OR SERVICE PROVIDER, ALL IN ATTENDANCE ARE ASKED TO RECUSE THEMSELVES FROM THIS DISCUSSION IF THERE COULD BE A PERCEIVED CONFLICT. ANNUALLY, THE ORGANIZATION REVIEWS AND DISCUSSES THE CONFLICT OF INTEREST POLICY AND REQUESTS THAT EACH BOARD MEMBER LIST AND ACKNOWLEDGE ANY KNOWN CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15A ON AN ANNUAL BASIS, THE BOARD OF DIRECTORS REVIEWS THE COMPENSATION FOR THE PRESIDENT/CEO BY COMPARING THEIR COMPENSATION TO THE COMPENSATION OF INDIVIDUALS IN LIKE POSITIONS, IN COMPARABLE ORGANIZATIONS USING FORMS 990, COMPENSATION STUDIES, AND OTHER AVAILABLE DATA. THE BOARD THEN APPROVES ANY CHANGES IN COMPENSATION BASED ON THIS INFORMATION. THE CEO REVIEWS THE COMPENSATION FOR THE OTHER OFFICERS AND KEY EMPLOYEES BY COMPARING THEIR COMPENSATION TO THE COMPENSATION OF INDIVIDUALS IN LIKE POSITIONS, IN COMPARABLE ORGANIZATIONS USING FORMS 990, COMPENSATION STUDIES, AND/OR OTHER AVAILABLE DATA. THESE DECISIONS ARE DOCUMENTED IN THE EMPLOYEE'S PERSONNEL FILE. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION WILL PROVIDE IN A TIMELY MANNER, GOVERNING DOCUMENTS INCLUDING ITS CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS WHEN REQUESTED IN WRITING OR IN PERSON. FORM 990, PART XI, LINE 9: TRANSFER OF NET ASSETS TO FIRST PLACE - PHOENIX TRANSITIONAL HOMES 38,000. FORM 990, PART XII, LINE 2C: THERE HAS BEEN NO CHANGE IN EITHER THE OVERSIGHT PROCESS OR THE SELECTION PROCESS DURING THE YEAR. PART V, LINE 2A CBR MANAGEMENT SERVICE, INC PROCESSES THE PAYROLL FOR FIRST PLACE, THUS ANY W-2'S OR W-3'S WOULD BE UNDER THEIR EIN: 86-0820414. FIRST PLACE-PHOENIX CATALINA 717 E MARYLAND AVE STE 110 PHOENIX AZ 85014 814899129 HOUSING AUTISTIC & OTHER NEURO-DIVERSE PERSONS AZ 501(C)(3) LINE 12A, I FIRST PLACE AZ 1 FIRST PLACE-PHOENIX TRANSITIONAL HOMES 717 E MARYLAND AVE STE 110 PHOENIX AZ 85014 823679038 HOUSING AUTISTIC & OTHER NEURO-DIVERSE PERSONS AZ 501(C)(3) LINE 12A, I FIRST PLACE AZ 1 0 0 1 1 0 0 0 0 0 0 1 1 0 1 1 0 0 1 0 FIRST PLACE-PHOENIX CATALINA K 1269049 CASH FIRST PLACE-PHOENIX CATALINA L 112551 CASH FIRST PLACE-PHOENIX CATALINA D 15600000 BOOK VALUE FIRST PLACE-PHOENIX CATALINA C 600711 CASH FIRST PLACE-PHOENIX TRANSITIONAL HOMES R 184426 CASH PART V, LINE 2, COLUMN A, ROW 3 FIRST PLACE AZ IS THE GUARANTOR OF FIRST PLACE-PHOENIX CATALINA'S NOTE PAYABLE.