2024-03-07T15:28:15-06:00 2023-06-30 954557617 Harrington Group CPAs LLP 2698 Mataro Street Pasadena CA 91107 990 2022-07-01 946132571 Youth Homes Inc YOUT 9259332627 1200 Concord Ave 450 Concord CA 94520 Tim Byrd CEO 9259332627 2024-03-07 1 Tim Byrd 999009999 0 Oswaldo D Torres CPA P02465082 6264036801 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Tim Byrd 1200 Concord Ave 450 Concord CA 94520 6026748 0 X www.youthhomes.org X 1965 CA Youth Homes, Inc., (Youth Homes), supports and empowers current and former foster youth and underserved children. 12 12 101 52 0 0 5314784 5575895 252341 402892 29830 27598 27892 20363 5624847 6026748 115657 102776 0 0 5336283 4764679 0 0 445425 1694942 1688694 7146882 6556149 -1522035 -529401 4106814 4607374 999591 1959515 3107223 2647859 X Youth Homes supports and empowers current and former foster youth and underserved children with a continuum of care designed to empower young people and their families to create positive, sustainable change. 0 0 1594550 23055 Youth Homes operated one six-bed, state-licensed Short Term Residential Therapeutic Program for youth ages 7-18 in Contra Costa County. The STRTP program provides intensive 24/7 care, enrichment activities, and various mental health services, including psychiatric assessment and individual and group therapy. The youth served in these programs have experienced significant trauma and are working on significant behavioral challenges that are barriers to living in a family environment. Youth Homes residential program supported approximately 5-8 youth last fiscal year. 1504091 42851 Family Pathways: This Youth Homes program provides intensive care coordination, therapy, and IHBS Intensive Home-based behavioral & mental health services for foster youth with mental health challenges. This program works intensively with the child, or youth and their family/caregiver, in a team-based approach focusing on assuring adequate services and supports are available and provided on a coordinated basis to allow foster youth to return to their family or live in a family setting.Therapeutic Behavioral Services: Youth Homes provides intensive individual, family-based skill coaching to alleviate severe behavioral challenges that would otherwise lead to the youth being hospitalized or placed in residential treatment facilities. A highly trained specialized team of behavioral coaches works with children and youth ages 3-21 in their daily life/environment: home, school, and community settings to reduce debilitating behaviors. We serve approximately 200 youth annually in this program. 978631 30335 Transition Age Youth Programs: Youth Homes has two programs for young adults. First, the Aftercare Program provides mental health services for foster youth and former foster youth ages 17-21. The second, the Transition Age Youth Full-Service Partnership, provides intensive case management and mental health services for transitional-age youth and young adults ages 16-26 with severe mental health issues. 171384 6535 402892 Youth Homes operates a fully-functional Thrift Shop with one paid employee and approximately 52 volunteers. Revenue generated from this program is used to support our programs and services. Future plans include utilizing the Thrift Shop as a training and workforce development enhancement for our transition-age youth program. 171384 6535 402892 4248656 1 1 0 0 0 0 0 0 0 1 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 34 0 1 101 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X X X Tim Byrd 9259332627 1200 Concord Ave Suite 450 Walnut Creek CA 94520 Jim Caponigro Vice President/President (Trs. 3/23) 3.00 X X 0 0 0 Christine Ayers Director/Vice President (Trs. 3/23) 3.00 X X 0 0 0 Gerriann Smith Pres./Secy. & Treasurer(Trs. 3/23) 3.00 X X 0 0 0 Aaron J Scott Treasurer 3.00 X X 0 0 0 Melania Budiman Secretary 3.00 X X 0 0 0 Elizabeth Chapple Director (End 1/23) 1.00 X 0 0 0 Robert Covay Director 1.00 X 0 0 0 Lorna Henri Director (End 1/23) 1.00 X 0 0 0 Vanessa Hoffmann Director (Start 3/23) 1.00 X 0 0 0 Grant Hughs Director (Start 3/23) 1.00 X 0 0 0 Linn Joanis Director 1.00 X 0 0 0 Mike Maxwell Director (Start 9/22) 1.00 X 0 0 0 Barry Mendelson Director (Start 3/23) 1.00 X 0 0 0 Rich Smith Director (Start 3/23) 1.00 X 0 0 0 Tim Byrd CEO 40.00 X 179645 0 18467 Jose Yanez CFO 40.00 X 145514 0 0 Jana Corral Chief Clinical Officer 40.00 X 135677 0 19127 460836 0 37594 3 0 1 0 Castlerock Consulting 2872 Ygnacio Valley Road Walnut Creek CA 94598 HR consulting 186850 1 4796339 779556 3844 5575895 Thrift store 459510 402892 402892 402892 27598 27598 Miscellaneous income 900090 20363 20363 20363 6026748 402892 0 47961 102776 102776 340852 34086 272682 34084 3558556 2768736 550025 239795 580575 400106 142678 37791 284696 191029 74829 18838 11948 11948 53372 53372 6326 6326 502102 96196 350403 55503 97762 41427 42312 14023 167201 15316 135939 15946 468341 347332 102446 18563 85603 82128 3403 72 18426 18426 76124 70109 6015 116369 68349 39795 8225 Staff develop. & trng. 38561 6882 30548 1131 Bad debt 29449 868 27678 903 Dues & subscriptions 12528 724 11669 135 Licenses 4166 4166 416 416 6556149 4248656 1862068 445425 1109162 790106 37476 111609 659889 705791 101691 100081 1354909 762075 663594 592834 1281258 1121274 253744 1185679 4106814 4607374 500088 505300 447735 433554 51768 1020661 999591 1959515 X 2307588 1852234 799635 795625 3107223 2647859 4106814 4607374 X -529401 56008 14029 X 0 1 X 1 1 1 X 7526690 8041943 9033612 5314784 5575895 35492924 7526690 8041943 9033612 5314784 5575895 35492924 35492924 71390 35400 24892 29830 27598 189110 16911 3682 22021 27892 20363 90869 35772903 944583 0.99220 0.98670 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 219525 14013 233538 274635 -55110 219525 221609 53026 274635 229575 -7966 221609 225025 4550 229575 1.00000 1 0 306008 306008 425147 400873 24274 421918 207437 214481 201836 153765 48071 592834 Split-interest agreements 233538 Deposits 32219 Right-of-use assets - operating leases (Note 13) 919922 1185679 Right-of-use liabilities 1020661 1020661 X 6096369 56008 14029 70037 6026332 416 416 6026748 6555733 0 6555733 416 416 6556149 Part V, Line 4: Permanently restricted funds are used for the continuance of the organization's purpose. Part X, Line 2: Youth Homes 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 Youth Homes in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. Youth Homes' 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: Change in value of split-interest agreement 14,029. Part XI, Line 4b - Other Adjustments: Donation expenses 416. Part XII, Line 4b - Other Adjustments: Donation expenses 416. 1 Food, allowance and other child related expenses 40 102776 Market value Food, clothing and school supplies. Part I, Line 2: The organization maintains records to substantiate the amount of grants or assistance given and the selection criteria used to award the grants. X X 0 0 0 0 0 0 0 0 0 Tim Byrd CEO 172145 0 7500 0 0 0 0 0 18467 0 198112 0 0 0 Jana Corral Chief Clinical Officer 135677 0 0 0 0 0 0 0 19127 0 154804 0 0 0 Form 990, Part VI, Section B, line 11b Youth Homes uses its CPA firm to guide the preparation of its Form 990. An accounting consultant coordinates responses to the Form 990 questions and line items. The CEO reviews the Form 990 in detail, and then shares it with the organization's Audit and Finance Committees for additional review. After that review, the final Form 990 is provided to each member of the Youth Homes Board of Directors prior to filing. Form 990, Part VI, Section B, line 12c Transactions are continuously monitored for any possible conflicts of interest. Annually, all Board members and key employees are asked to disclose interests, if any, that could give rise to conflicts. When possible conflicts are identified, Youth Homes follows its internal procedures described in detail in its policies for dealing with any conflicts of interest. Form 990, Part VI, Section B, line 15a Annually, the independent members of the Youth Homes Finance Committee review the compensation of the CEO. They take into account the pay range of the top management officials of other similar organizations. They determine the change in compensation, if any, and document the decision as part of the notes/minutes of the meeting. Youth Homes' Human Resources manager collects current salary information of all employees, and performs a comparison to the salaries and wages of employees of other, similar, organizations. Proposed changes to the salaries are made and reviewed with the CEO. The CEO, in turn, presents the information to the organization's Finance Committee for review and comment. When all reviews are complete, the CEO makes the final decision concerning salary changes, if any. Part VI, question 15(b) was answered "no" as there were no other officers or key employees as defined in Form 990 instructions who were compensated. Form 990, Part VI, Section C, line 19 Youth Homes provides on its website its governing documents, conflict of interest and other governance policies, its Form 990 and audited financial statements for at least the past three years. Youth Homes also provides these documents upon reasonable request. Form 990, Part XI, line 9: Change in value of split interest agreement 14,029.