2024-04-05T16:40:59-05:00 2023-06-30 455514068 SERVATIUS O'BRIEN & FONG LLP 2377 CRENSHAW BLVD SUITE 160 TORRANCE CA 90501 990 2022-07-01 952458879 SWITZER LEARNING CENTER SWIT 3103253611 2201 AMAPOLA COURT TORRANCE CA 905011431 JEREMY DEMING EXECUTIVE DIRECTOR 3103253611 2024-04-05 1 JEREMY DEMING 999009999 0 ROSS H O'BRIEN P00965565 3105399400 2024-04-05 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JEREMY DEMING 2201 AMAPOLA COURT TORRANCE CA 905011431 3181707 0 X SWITZERCENTER.ORG X 1966 CA TO EDUCATE DIVERSE MINDS, BUILD SOCIAL CONFIDENCE, AND CREATE A PATH TO INDEPENDENCE. 11 11 48 40 0 0 1288017 637121 2276002 2391834 22220 10387 12554 57530 3598793 3096872 0 0 0 0 2533862 2395286 0 0 238077 987573 884942 3521435 3280228 77358 -183356 4663565 4418962 380698 319451 4282867 4099511 X TO EDUCATE DIVERSE MINDS, BUILD SOCIAL CONFIDENCE, AND CREATE A PATH TO INDEPENDENCE. 0 0 2544132 2391834 SWITZER LEARNING CENTER (THE "CENTER") IS A CALIFORNIA PUBLIC BENEFIT, TAX-EXEMPT 501(C)(3) NONPROFIT CORPORATION (ID #95-2458879) FOUNDED IN 1966 WITH A MISSION TO EDUCATE DIVERSE MINDS, BUILD SOCIAL CONFIDENCE, AND CREATE A PATH TO INDEPENDENCE. SWITZER LEARNING CENTER'S CO-EDUCATIONAL, NONPUBLIC, SPECIAL EDUCATION SCHOOL SERVES AS A CONTRACTED PROVIDER FOR SEVERAL PUBLIC-SCHOOL DISTRICTS AND CHARTER SCHOOLS THROUGHOUT GREATER LOS ANGELES. THE CENTER SPECIALIZES IN SERVING CHILDREN AND TEENS IN GRADES 5-12 WITH MODERATE TO SEVERE LEARNING, SOCIAL, EMOTIONAL, DEVELOPMENTAL, AND BEHAVIORAL IMPAIRMENTS. THE CENTER'S STUDENTS RECEIVE SPECIALLY DESIGNED EDUCATION INSTRUCTION, COUNSELING AND TRANSITION SERVICES. THE CUSTOM-BUILT CAMPUS IN TORRANCE, CA IS DESIGNED TO SUPPORT STUDENT LEARNING AND DEVELOPMENT INCLUSIVE OF UTILIZING ADVANCED TECHNOLOGY, STUDENT KITCHENS, A COMPUTER LAB, AN ARTS STUDIO, A MEDIA AND DIGITAL EDITING STUDIO, AND A PHYSICAL FITNESS GYM. AFTER-SCHOOL ENRICHMENT ACTIVITIES EMPHASIZE SOCIAL SKILLS, MUSIC, DRAMA AND ART. 2544132 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 1 48 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X JOHN NELSON 3103283611 2201 AMAPOLA COURT TORRANCE CA 905011431 BARBARA GRAHAM IMMEDIATE PAST BOARD CHAIR 1.00 X X 0 0 0 CONNOR HARTWELL BOARD TREASURER 1.00 X X 0 0 0 MATTHEW BOND BOARD SECRETARY 1.00 X X 0 0 0 JULIA PARTON BOARD MEMBER 1.00 X 0 0 0 MICHAEL RAUSCH BOARD MEMBER 1.00 X 0 0 0 MISTEE RUIZ BOARD MEMBER 1.00 X 0 0 0 ROXANNE CHANG BOARD MEMBER 1.00 X 0 0 0 SUSAN MCNARY-JOHNSON BOARD MEMBER 1.00 X 0 0 0 JEREMY DEMING EXECUTIVE DIRECTOR 40.00 X 165774 0 0 JILL THOMAS BOARD MEMBER 1.00 X 0 0 0 ERIN SUJAN KIM BOARD MEMBER 1.00 X 0 0 0 ANTHONY BOZANIC BOARD CHAIR 1.00 X 0 0 0 165774 0 0 1 0 1 0 0 56113 581008 283459 637121 SCHOOL REVENUE 611600 2391834 2391834 2391834 12143 0 12143 12143 12143 33000 22613 10387 10387 10387 95327 62222 33105 33105 INVESTMENT REVENUE 900099 12282 12282 12282 3096872 2414503 0 45248 165774 165774 1799003 1281022 313907 204074 35554 35554 237646 190247 47399 157309 113945 27292 16072 2078 2078 113260 61606 44049 7605 3820 3820 10989 6179 807 4003 12127 12127 221038 196724 24314 65022 57870 7152 IN-KIND EXPENSES 89572 89572 MAINTENANCE 52284 46533 5751 PROFESSIONAL SERVICES 46490 43435 3055 TRANSPORTATION 44571 44571 223691 193075 27348 3268 3280228 2544132 498019 238077 808987 807425 401687 562567 36803 384965 220192 45470 26332 6171202 3262243 2861576 2908959 0 17564 4663565 4418962 220818 154150 159880 147737 0 17564 380698 319451 X 4227342 4035638 55525 63873 4282867 4099511 4663565 4418962 -183356 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 805549 805549 4281497 2572362 1709135 866899 508194 358705 217257 181687 35570 2908959 OPERATING LEASE LIABILITIES 17564 17564 X 3159094 0 3159094 -62222 -62222 3096872 3342450 62222 62222 3280228 0 3280228 PART X, LINE 2: THE INTERNAL REVENUE CODE HAS RULED THAT THE CENTER IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3); THEREFORE, A PROVISION FOR INCOME TAXES HAS NOT BEEN MADE. THE CENTER RECONGIZES THE IMPACT OF TAX POSITIONS IN THE FINANCIAL STATEMENTS IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT, BASED ON TECHNICAL MERITS OF THE POSITIONS. TO DATE, THE CENTER HAS NOT RECORDED ANY UNCERTAIN TAX POSITIONS. DURING THE YEAR ENDED JUNE 30, 2022, THE CENTER PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS AND DID NOT NOTE ANY MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR WHICH MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -62,222. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 62,222. 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 STUDENTS ARE REFERRED BY THEIR PUBLIC SCHOOL DISTRICT AFTER AN INDIVIDUAL EDUCATION PLAN TEAM HAS DETERMINED THAT THE STUDENTS' NEEDS ARE BEST SERVED IN A NONPUBLIC SCHOOL. STUDENTS ARE ENROLLED AND PROVIDED FREE AND APPROPRIATE SPECIAL EDUCATION AND RELATED SERVICES AND PROGRAMS WITHOUT ANY TYPE OF DISCRIMINATION PER STATE AND FEDERAL LAW. SPEAKEASY EVENT 79649 79649 18000 6644 3200 10462 TOP GOLF 13678 13678 2100 4602 3565 1 2000 2000 13649 95327 95327 20100 11246 3200 27676 62222 33105 X 0 0 0 0 0 0 0 0 0 JEREMY DEMING EXECUTIVE DIRECTOR 165774 0 0 0 0 0 0 0 0 0 165774 0 0 0 PART I, LINE 3 BOARD APPROVES COMPENSATION OF THE ORGANIZATION'S EXECUTIVE DIRECTOR. X SOLAR PANELS 1 250000 FMV X AUCTION ITEMS 420 33459 FMV 0 0 0 FORM 990, PART VI, SECTION A, LINE 4 THE ARTICLES OF INCORPORATION WERE REVISED AS OF 12/9/22 TO INCLUDE A FINANCIAL MANAGEMENT POLICY WHICH COVERS HOW TO SPEND RESERVE FUNDS (INVESTMENT GUIDANCE/RULES). FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY A CPA FIRM AND E-MAILED TO MANAGEMENT. THE EXECUTIVE DIRECTOR AND THE FINANCIAL MANAGER FINALIZE THE DATA ON THE FORM 990 BEFORE IT IS SENT TO THE BOARD TREASURER AND OTHER BOARD OFFICERS ON THE BOARD EXECUTIVE COMMITTEE FOR REVIEW BEFORE FILING. AFTER IT IS FILED, A COPY OF THE FORM 990 IS E-MAILED TO ALL BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C NEW MEMBERS OF THE BOARD OF DIRECTORS ARE GIVEN A WRITTEN CONFLICT OF INTEREST POLICY AND DECLARATION FORM. THEY MUST COMPLETE AND SIGN THE DECLARATION FORM, WHICH IS SUBMITTED WITH THEIR APPLICATION TO BECOME A NEW MEMBER OF THE BOARD OF DIRECTORS. AT THE FIRST BOARD MEETING OF EACH NEW YEAR, ALL BOARD MEMBERS MUST COMPLETE A NEW CONFLICT OF INTEREST DECLARATION FORM. THE BOARD SECRETARY INSURES THAT AN UPDATED CONFLICT OF INTEREST DECLARATION IS ON FILE FOR EACH BOARD MEMBER ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE COMPLETES A WRITTEN ANNUAL REVIEW OF THE CEO'S PERFORMANCE AND GOALS. THE BOARD CHAIR AND AT LEAST ONE EXECUTIVE COMMITTEE MEMBER MEET WITH THE CEO TO REVIEW AND DISCUSS THEIR APPRAISAL. RECOMMENDATIONS, IF ANY, FOR SALARY, BENEFITS OR CONDITIONS OF EMPLOYMENT ARE CONSIDERED BASED UPON A SURVEY OF COMPENSATION AND BENEFITS FOR SIMILAR POSITIONS AT COMPARABLY SIZED ORGANIZATIONS. THE BOARD OF DIRECTORS VOTES TO APPROVE THE CEO'S COMPENSATION, BENEFITS OR CONDITIONS OF EMPLOYMENT. THE BOARD CHAIR DOCUMENTS IN WRITING THE BOARD'S APPROVED RATE OF COMPENSATION FOR THE CEO'S PERSONNEL FILE AND PROVIDES A COPY TO THE DIRECTOR OF PEOPLE & CULTURE FOR PAYROLL RECORDS. FORM 990, PART VI, SECTION C, LINE 18 GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 WITHIN TEN DAYS OF RECEIPT OF A WRITTEN REQUEST, SWITZER LEARNING CENTER WILL MAKE COPIES OF ITS SPECIFICALLY REQUESTED GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS WHICH ARE REQUIRED TO BE AVAILABLE TO THE PUBLIC.