2025-11-14T13:47:20-08:00 2024-12-31 204183051 DNW and Associates Inc 430 S Garfield Ave Ste 325 Alhambra CA 91081 990 2024-01-01 330683510 DEVELOPMENT SOLUTIONS INC DBA HOPE 4 KIDS DEVE 9494969430 PO BOX 1235 SAN JUAN CAPISTRANO CA 92693 PEGGY ROGER President 2025-11-14 true true ERIC WU CPA P00621209 6264521149 2024 2025-03-06 01:10:19Z PO BOX 1235 SAN JUAN CAPISTRANO CA 92693 538153 false X N/A X 1995 CA Development Solutions, Inc. (DBA: Hope 4 Kids) is a Non-Profit 501(c)3 organization that specializes in finding permanent adoptive homes for children in Foster Care, and additionally provide Agency Adoption services for birth mothers and adoptive families. Licensed by the State of CA for both Adoption and Foster Care, they provide services for over 250 children annually. 4 4 9 0 101546 535252 403488 2984 27949 36085 5170 574321 538153 0 0 488349 295805 0 0 465759 266286 954108 562091 -379787 -23938 433056 363611 133572 88065 299484 275546 Development Solutions, Inc. (DBA: Hope 4 Kids) is a Non-Profit 501(c)3 organization that specializes in finding permanent adoptive homes for children in Foster Care, and additionally provide Agency Adoption services for birth mothers and adoptive families. Licensed by the State of CA for both Adoption and Foster Care, they provide services for over 250 children annually. false false 486094 THE ORGANIZATION IS A STATE FUNDED NON-FOR-PROFIT AGENCY THAT PLACES FOSTER CHILDREN WITH QUALIFIED ADOPTIVE FAMILIES. THE ORGANIZATION PARTICIPATES IN STATE FUNDED PROGRAMS WHICH REIMBURSE THE ORGANIZATION UPON SUCCESSFUL PLACEMENT. 486094 true false false false false false false false false false true false false true true false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 1 0 true 9 true false false false false false false false 0 false false false false false false false X 4 4 false false false false false false false true true false false true true true true false false true true false X X KIMBERLY JAGELS 9493056218 PO BOX 1235 SAN JUAN CAPISTRANO CA 92693 AMY MILLER ADMINISTRATOR 40.00 0.00 58094 0 0 REBECCA WILLS ADOPTION SUPERVISOR 40.00 0.00 52299 0 0 KARLEEN COX COUNTY ADOPTION SUPERVISOR 40.00 0.00 31711 0 0 PEGGY ROGER President 40.00 0.00 X X 28601 0 0 TINA DEAN-CORN Secretary 2.00 0.00 X X 0 0 0 FRANK PITTSER BOARD MEMBER 2.00 0.00 X 0 0 0 BILL CORN BOARD MEMBER 2.00 0.00 X 0 0 0 LEN CAREY Vice President 40.00 0.00 X 0 0 0 KAREN DIMMICK Treasurer 2.00 0.00 X 0 0 0 170705 0 false false false 0 101546 101546 FOSTER CARE AND ADOPTION 403488 403488 403488 27949 27949 0 0 0 0 5170 5170 0 0 0 538153 431437 X 0 0 0 0 28602 28602 0 239530 239530 3566 3566 0 24107 24107 0 0 0 0 0 0 0 0 0 0 0 0 12586 12586 0 0 1780 1780 0 332 44135 25317 18818 FOSTER FAMILY PARENT FEES 55302 55302 MARKETING 48554 48554 PROFESSIONAL FEES 24875 75 24800 RENT & LEASE 19945 18574 1371 58777 33447 25662 562091 486094 75997 0 224617 322573 0 0 156515 6145 0 0 0 0 1101 550 93263 91354 3276 1909 0 0 0 0 47547 32434 433056 363611 46505 34694 39520 20550 47547 32821 133572 88065 X 279484 275546 20000 299484 275546 433056 363611 -23938 X false true X true false X 699015 996815 814910 574321 538153 3623214 0 0 699015 996815 814910 574321 538153 3623214 0 3623214 0 0 0 3623214 1.00000 1.00000 X 62555 60646 1909 30708 30708 1909 OPERATING LEASE RIGHT-OF USE ASSET 32434 32434 OPERATING LEASE LIABILITY, CURRENT 15836 OPERATING LEASE LIABILITY, NON CURRENT 16985 32821 538153 538153 538153 562091 562091 562091 Form 990, Part VI, Section B, Line 11b FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM. UPON COMPLETION, THE ACCOUNTING FIRM WILL SEND THE DRAFT FOR OUR BOARD TO REVIEW BEFORE MAILING FINAL RETURN TO THE IRS. Form 990, Part VI, Section B, Line 12c It is the policy of the organization to prohibit its employees or Board members from engaging in any activity, practice or act which conflicts with its interests. All employees have an affirmative obligation to avoid conflicts of interest and it is not acceptable to look the other way when a conflict arises or appears to arise. Form 990, Part VI, Section B, Line 15a OUR BOARD WILL REVIEW AND APPROVE COMPENSATIONS FOR OUR OFFICERS AND KEY EMPLOYEES. THE BOARD DETERMINES THE COMPENSATIONS BY REVIEWING INDUSTRY STANDARDS AND PERSONNEL EXPERIENCE LEVEL. Form 990, Part VI, Section B, Line 15b OUR BOARD WILL REVIEW AND APPROVE COMPENSATIONS FOR OUR OFFICERS AND KEY EMPLOYEES. THE BOARD DETERMINES THE COMPENSATIONS BY REVIEWING INDUSTRY STANDARDS AND PERSONNEL EXPERIENCE LEVEL. Form 990, Part VI, Section C, Line 19 THE FEDERAL FORM 990 IS AVAILABLE ONLINE VIA GUIDESTAR.ORG THE PUBLIC CAN ALSO CALL US AND MAKE OPEN INQUIRIES Form 990, Part IX, Line 24e CREDIT LOSS: Column (A) - Total = $1000; Column (B) - Program Services = $0; Column (C) - Management & General = $1000; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e DEPRECIATION EXPENSE: Column (A) - Total = $1367; Column (B) - Program Services = $0; Column (C) - Management & General = $1367; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e DONATION: Column (A) - Total = $6650; Column (B) - Program Services = $6650; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e DUES & SUBSCRIPTION: Column (A) - Total = $1934; Column (B) - Program Services = $437; Column (C) - Management & General = $1497; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e MISCELLANEOUS: Column (A) - Total = $-332; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e OUTSIDE CONTRACTORS: Column (A) - Total = $12922; Column (B) - Program Services = $12922; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e SUPPLIES: Column (A) - Total = $17324; Column (B) - Program Services = $7139; Column (C) - Management & General = $10185; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e TAXES AND LICENSE: Column (A) - Total = $6299; Column (B) - Program Services = $6299; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e TELEPHONE AND COMMUNICATION: Column (A) - Total = $11613; Column (B) - Program Services = $0; Column (C) - Management & General = $11613; Column (D) - Fundraising = $0 Statement Note 1 NOTES RELATING TO ACCOUNTS RECEIVABLE WRITE-OFF OF $955,250 INLCUDED IN THE PROGRAM SERVICE EXPENSES:In 2020 California Assembly Bill (AB) 1301, 'an act to amend, repeal, and add Section 16122 of the Welfare and Institutions Code, relating to child welfare service', became effective. Besides changing the per-adoption reimbursement rate, AB 1301 of 2019 realigned the management and distribution of PAARP funds from the California Department of Social Services back to individual county child welfare agencies throughout the state (the 'Counties and State', respectively). Effectively in 2022, the Counties rejected some of the Organization's PAARP reimbursement billing citing that under Welfare and Institutions Code section 16122 (WIC 16122) 'the licensed adoption agency is not eligible for PAARP if it accepted payment from prospective adoptive parents of a child for any services including, but not limited to, completing the application process, family finding, and matching services, completing forms and court reports, completing the home study, and completing post-placement visits'.Prior to the implementation of AB 1301, such PAARP billings had been allowed and a major funding source of the Organization, making up more than 50% of the Organization's total revenue prior to 2020. Losing the eligibility of such funding source had significantly decreased the Organization's revenue and caused negative changes in net assets since 2020.While seeking further clarifications and potential roll-back of such provision from the State and the Counties together with other adoption agencies who had been similarly affected, in 2022 the Organization wrote off the net account receivable in the amount of $955,250 related to 182 adoption cases that would be under the scrutiny of WIC 16122.