2024-01-30T15:57:19-06:00 2023-06-30 473535842 DAVIS FARR LLP 18201 VON KARMAN AVE SUITE 1100 IRVINE CA 92612 990 2022-07-01 330599371 IRVINE ADULT DAY HEALTH SERVICES INC IRVI 9492621123 20 LAKE IRVINE CA 92604 CISCA STELLHORN BOARD CHAIR 9492621123 2024-01-29 1 CISCA STELLHORN 999009999 0 TRITIA FOSTER P02164134 9494742020 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z KIMBERLY BEESON 20 LAKE IRVINE CA 92604 1178410 0 X WWW.IRVINEADHS.ORG X 1994 CA THE ORGANIZATION, IN PARTNERSHIP WITH FAMILIES AND THE COMMUNITY, PROMOTES THE HEALTH, DIGNITY AND WELL-BEING OF SENIORS, DISABLED ADULTS AND CAREGIVERS. 5 5 15 15 0 0 493288 670244 339861 482266 1100 25900 455 -5331 834704 1173079 0 0 0 0 720451 789395 0 0 57095 262646 413047 983097 1202442 -148393 -29363 539509 541299 60907 92060 478602 449239 X THE ORGANIZATION WAS ESTABLISHED TO PROVIDE A VARIETY OF THERAPEUTIC AND SOCIAL SERVICES TO FRAIL ELDERLY INDIVIDUALS, AND OTHER ADULTS WITH DISABILITIES. THE ORGANIZATION OFFERS SOLUTIONS FOR ADULTS WHO NEED OR DESIRE ADDITIONAL HEALTH CARE OR SUPPORT SERVICES IN ORDER TO OPTIMIZE INDEPENDENT LIFESTYLES. 0 1 946506 482266 PROVIDE DAILY THERAPEUTIC SOCIAL SERVICES TO 72 UNDUPLICATED CLIENTS. THE AVERAGE DAILY ATTENDANCE FOR THE YEAR WAS 20.69. THERE WERE 5,048 UNITS OF SERVICE PROVIDED OVER 244 DAYS. 946506 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 15 1 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X X KIMBERLY BEESON 9492621123 20 LAKE IRVINE CA 92604 CISCA STELLHORN CHAIRPERSON 1.00 X X 0 0 0 KRISHAN C KHURANA VICE-CHAIRPERSON 1.00 X X 0 0 0 SARA HIRE TREASURER 1.00 X X 0 0 0 ELIZABETH SOUTHERLAND SECRETARY 1.00 X X 0 0 0 PATRICIA VIDOVICH BOARD MEMBER 1.00 X 0 0 0 KIMBERLY BEESON EXECUTIVE DIRECTOR 40.00 X 149638 0 12702 149638 0 12702 1 0 1 0 0 104132 443124 122988 670244 PROGRAM SERVICE INCOME 624100 482266 482266 482266 25900 25900 0 104132 5331 -5331 -5331 1173079 482266 0 20569 153839 86984 44570 22285 548253 442907 75376 29970 35733 35733 51570 37210 10019 4341 63914 12783 51131 16692 16692 9407 4454 4454 499 48121 46197 1924 3450 3450 188 188 340 327 13 6393 6138 255 20745 19916 829 MEDICAL SERVICES 131440 131440 FOOD 39443 39443 REPAIRS & MAINTENANCE 33199 31870 1329 CLIENT TRANSPORTATION 12098 12098 27617 22314 5303 1202442 946506 198841 57095 139170 60178 334465 178720 53583 278372 252416 229287 5901 23129 6390 900 539509 541299 54907 61644 6000 30416 60907 92060 X 330773 318102 147829 131137 478602 449239 539509 541299 -29363 0 X X 0 1 X 1 0 X 433443 456413 480956 493288 670244 2534344 132720 132720 132720 166000 166000 730160 566163 589133 613676 659288 836244 3264504 214063 3050441 3548 1729 87 1100 25900 32364 3296868 3076198 0.92530 0.93270 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 100000 301 301 100000 100000 949 949 100000 100000 939 939 100000 100000 929 929 100000 100000 831 831 100000 1.00000 0 0 93282 93281 1 159134 136006 23128 23129 DEPOSITS PAYABLE 9000 LEASE LIABILITY 21416 30416 X 1343929 170850 170850 1173079 0 1173079 1373292 170850 170850 1202442 0 1202442 PART V, LINE 4: ENDOWMENT FUNDS WILL BE USED FOR FUTURE OPERATIONS SUBJECT TO THE BOARD'S APPROVAL. PART X, LINE 2: THE ORGANIZATION IS A TAX-EXEMPT ORGANIZATION ("OTHER THAN A PRIVATE FOUNDATION") UNDER SECTION 501(C)(3) AS DESCRIBED IN SECTIONS 509(A)(1) AND 170(B)(1)(A)(VI) OF THE INTERNAL REVENUE CODE (THE "CODE") AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE, AND, ACCORDINGLY, THERE IS NO PROVISION FOR INCOME TAXES. IN ADDITION, THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170 OF THE CODE AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. INCOME DETERMINED TO BE UNRELATED BUSINESS TAXABLE INCOME (UBTI) WOULD BE TAXABLE. THE ORGANIZATION EVALUATES ITS UNCERTAIN TAX POSITIONS, IF ANY, ON A CONTINUAL BASIS THROUGH REVIEW OF ITS POLICIES AND PROCEDURES, REVIEW OF ITS REGULAR TAX FILINGS, AND DISCUSSIONS WITH OUTSIDE EXPERTS. CASINO 104132 104132 598 1635 3098 104132 104132 598 1635 3098 5331 -5331 0 0 0 0 0 0 0 0 0 KIMBERLY BEESON EXECUTIVE DIRECTOR 141138 0 8500 0 0 0 0 0 12702 0 162340 0 0 0 FORM 990, PART III, LINE 3 ON MARCH 19, 2020, TEMPORARY ALTERNATIVE SERVICES (TAS) , TELEHEALTH SERVICES, WERE LAUNCHED DUE TO THE COVID-19 PANDEMIC. TAS SERVICES ENDED ON SEPTEMBER 30, 2022 PER GUIDANCE FROM THE CALIFORNIA DEPARTMENT OF AGING AND DEPARTMENT OF PUBLIC HEALTH RESTORING THE REQUIREMENT FOR IN-PERSON CONGREGATE SERVICES. IN THE CURRENT YEAR, ATTENDANCE WAS ALMOST ENTIRELY IN-PERSON. ON OCTOBER 1, 2022, NEW COMMUNITY BASED ADULT SERVICES (CBAS) EMERGENCY REMOTE SERVICES (ERS) WERE AUTHORIZED UNDER THE CALIFORNIA ADVANCING AND INNOVATING MEDI-CAL (CALAIM) 1115 DEMONSTRATION WAIVER. ERS ALLOWS FOR CONTINUED FLEXIBILITY FOR CBAS TO RESPOND TO PARTICIPANT AND CAREGIVER NEEDS DURING SPECIFIED PERSONAL OR PUBLIC EMERGENCIES. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BEFORE FILING BY AN INDEPENDENT ACCOUNTANT OF THE ORGANIZATION. SHE REPORTS TO THE BOARD REGULARLY WITH FINANCIAL REPORTS. HOWEVER, THE BOARD DOES NOT DIRECTLY REVIEW THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C THE EXECUTIVE DIRECTOR AND BOARD OF DIRECTORS MONITOR CONFLICTS OF INTEREST. THE CONDUCT AND CONFLICT OF INTEREST POLICY IS DOCUMENTED IN THE EMPLOYEE HANDBOOK. EMPLOYEES SIGN OFF AS HAVING RECEIVED, READ AND UNDERSTOOD THE HANDBOOK AT TIME OF HIRE AND AS NEEDED. THE REVIEW AND DETERMINATION THAT A CONFLICT OF INTEREST EXISTS IS MADE BY THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR MAY REFER EMPLOYEE CONFLICT OF INTEREST TO THE BOARD LEVEL AS NECESSARY. IF A CONFLICT OF INTEREST HAS OCCURRED, APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION IS TAKEN. BOARD MEMBERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY AS PART OF THEIR NEW APPLICATION PACKETS AND ANNUALLY AS PART OF THEIR BOARD COMMITMENT RENEWAL PACKETS. THE BOARD COMMITMENT RENEWAL PROCESS APPEARS AS AN AGENDA ITEM AT A SCHEDULED BOARD MEETING. IF IADHS IS CONSIDERING ENTERING INTO A TRANSACTION OR AGREEMENT THAT MIGHT BENEFIT THE PRIVATE INTEREST OF AN OFFICER OR DIRECTOR, COMMITTEE MEMBER OR EMPLOYEE THAT MIGHT RESULT IN A "POSSIBLE EXCESS BENEFIT TRANSACTION," THE REVIEW AND DETERMINATION OF A CONFLICT OF INTEREST IS MADE AT THE BOARD LEVEL. THE BOARD MEMBER HAVING THE POSSIBLE CONFLICT OF INTEREST MAY BE EXCUSED FROM THE BOARD MEETING DURING DISCUSSION. IF IT IS DETERMINED THAT A CONFLICT OF INTEREST MAY EXIST, REASONABLE EFFORTS ARE MADE TO FIND AN ALTERNATIVE ARRANGEMENT. BOARD REVIEW OF CONFLICTS OF INTEREST IS PLACED ON THE AGENDA AT THE REQUEST OF THE CHAIR OR THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR'S SALARY AND REVIEW ARE EVALUATED AND PREPARED BY THE EXECUTIVE COMMITTEE. AT THE TIME OF THE ANNUAL BUDGET PREPARATION, ALL OTHER EMPLOYEES' SALARIES ARE PRESENTED TO THE EXECUTIVE COMMITTEE FOR THEIR EVALUATION. THE BOARD HAS THE OPPORTUNITY TO REVIEW AND AMEND ALL COMPENSATION LEVELS, AND IS RESPONSIBLE FOR THE ULTIMATE APPROVAL. ALL SALARY LEVELS, INCLUDING THAT OF THE EXECUTIVE DIRECTOR, ARE BASED ON COMPETITIVE COMPARISONS WITH NONPROFIT COMPENSATION ASSOCIATES FOR SIMILAR SIZE AND BUDGET NONPROFITS IN ORANGE COUNTY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY & FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990 IS AVAILABLE ON OCNONPROFITCENTRAL.ORG, WHICH IS POWERED BY THE ORANGE COUNTY COMMUNITY FOUNDATION. LINE 2C THE AUDIT OVERSIGHT PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.