2025-04-09T16:40:09-05:00 2024-06-30 910189318 MOSS ADAMS LLP 21700 OXNARD ST STE 300 WOODLAND HILLS CA 91367 990 2023-07-01 951690976 CHILDREN'S HOME SOCIETY OF CALIFORNIA CHIL 2132405925 1300 W 4TH STREET LOS ANGELES CA 900171475 BEVERLY TIDWELL PRESIDENT & CEO 2132405925 2025-04-09 1 1 LAUREN A HAVERLOCK P00545829 8185771900 2025-03-27 2023 2025-03-06 01:10:19Z BEVERLY TIDWELL 1300 W 4TH STREET LOS ANGELES CA 900171475 171970269 0 X WWW.CHS-CA.ORG X 1891 CA SEE SCHEDULE O THE MISSION OF CHILDREN'S HOME SOCIETY OF CALIFORNIA IS TO PROVIDE CHILDREN, FAMILIES, AND COMMUNITIES WITH SUPPORTIVE SERVICES TO THRIVE. 10 10 286 10 0 0 147002862 161767883 2400 65888 4402389 6231989 0 0 151407651 168065760 22000 30000 0 0 19339487 21166742 0 0 472865 126687586 141103050 146049073 162299792 5358578 5765968 139727861 144208052 51133199 47384985 88594662 96823067 THE MISSION OF CHILDREN'S HOME SOCIETY OF CALIFORNIA IS TO PROVIDE CHILDREN, FAMILIES, AND COMMUNITIES WITH SUPPORTIVE SERVICES TO THRIVE. 0 0 151613309 63088 EARLY LEARNING AND EDUCATION PROGRAMS: ASSISTS LOW-INCOME PARENTS IN ACHIEVING SELF-SUFFICIENCY BY PROVIDING SUBSIDIZED CHILD CARE TO ELIGIBLE FAMILIES WHILE THEY WORK, SEEK WORK, ATTEND SCHOOL, OR PARTICIPATE IN JOB TRAINING; PROMOTES QUALITY CHILD CARE BY PROVIDING RESOURCES AND TRAINING TO CHILD CARE PROVIDERS AND PROVIDES EDUCATION AND RESOURCES TO PARENTS. CHS PROVIDED SERVICES TO 14,680 CHILDREN AND 8,474 FAMILIES UTILIZING 3,316 CHILD CARE PROVIDERS IN THE COMMUNITY. CHS RESPONDED TO 17,948 REQUESTS FOR CHILD CARE, PROVIDED 35,229 UNITS OF TECHNICAL ASSISTANCE, AND TRAINED 1,280 PARENTS AND CHILD CARE PROVIDERS AT WORKSHOPS. 249200 30000 2800 POST ADOPTION SERVICES: PROVIDES INFORMATION AND SERVICES TO ADOPTEES, BIRTH PARENTS, AND ADOPTIVE PARENTS WHO HAVE BEEN INVOLVED IN A CHS ADOPTION. CHS RECEIVED AND RESPONDED TO OVER 551 INQUIRIES. 151862509 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2843 0 1 286 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X TERRY POLCARO 2132405925 1300 W 4TH STREET LOS ANGELES CA 900171475 DOUGLAS G SCHULTZ CHAIR, DIRECTOR 10.00 X X 0 0 0 TODD N MCCORMACK VICE CHAIR, DIRECTOR 10.00 X X 0 0 0 DEBORAH RUTH LIU MD SECRETARY, DIRECTOR 10.00 X X 0 0 0 NICOLE M LANGE TREASURER, DIRECTOR 10.00 X X 0 0 0 ARIZVEL CHAUDHARI DIRECTOR 10.00 X 0 0 0 CANDACE A SUE DIRECTOR 10.00 X 0 0 0 DIANE K ROGERS DIRECTOR 10.00 X 0 0 0 DIANNE M EASTON DIRECTOR 10.00 X 0 0 0 PATRICIA E MCDONOUGH DIRECTOR 10.00 X 0 0 0 STEFANIE MEDIOUS DIRECTOR 10.00 X 0 0 0 BEVERLY TIDWELL PRESIDENT & CEO 37.50 X 297030 0 74626 TERRY POLCARO CHIEF FINANCIAL OFFICER 37.50 X 199766 0 41127 SANDRA HERRERA GONZALEZ DIRECTOR OF QUALITY ASSURANCE 37.50 X 136501 0 78281 VAN CHAU DIRECTOR OF INFORMATION TECHNOLOGY 37.50 X 140814 0 59220 DIANE JASSO DIRECTOR OF PROGRAM OPERATIONS 37.50 X 137026 0 34428 DEBORAH GARCIA DIRECTOR OF FINANCIAL SERVICES 37.50 X 125073 0 33255 MAY THIVEGANON SENIOR NETWORK ADMINISTRATOR 37.50 X 120802 0 32843 1157012 0 353780 7 0 1 0 LBK ENTERPRISE LLC 8030 LA MESA BOULEVARD 508 LA MESA CA 91942 ADVERTISING 1490157 KA PRESCHOOL OF IRVINE CORP 16655 NOYES AVENUE IRVINE CA 926065138 CHILD CARE PAYMENTS 789620 ALPHABET SOUP CHILDCARE INC 1210 COMMERCE AVENUE SUITE 4 WOODLAND CA 957765927 CHILD CARE PAYMENTS 758399 KIDDIE ACADEMY OF TUSTIN 14501 NEWPORT AVENUE TUSTIN CA 927806003 CHILD CARE PAYMENTS 646854 KINDERCARE LEARNING CNTRS LLC 3223 ASSOCIATED ROAD FULLERTON CA 928352301 CHILD CARE PAYMENTS 646524 301 161403562 364321 161767883 FAMILY FEES 624100 63088 63088 POST-ADOPTION FEES 624110 2800 2800 65888 5162898 5162898 4973600 3904509 1069091 1069091 1069091 168065760 65888 0 6231989 30000 30000 608710 590290 18420 12951965 9704111 3132368 115486 1070822 851860 206874 12088 5467145 4084810 1352720 29615 1068100 778600 280600 8900 498090 19723 412258 66109 168528 168528 333885 333885 33037 5139 12898 15000 1562096 1055348 506748 1491952 851326 592727 47899 1646884 1322696 308573 15615 309755 93020 122338 94397 22747 9369 13378 23892 551 23341 1547143 107344 1438914 885 CARE OF CHILDREN 122011771 122011771 PROVIDER STIPENDS 9263040 9263040 EQUIP. RENTAL & MAINTEN 1275492 917308 343351 14833 PROVIDER SUPPLIES 608700 591753 16947 306038 164740 107680 33618 162299792 151862509 9964418 472865 3469869 2407431 35209026 37803576 18302644 4176332 684226 789342 2944541 2196187 759001 748354 80100034 95194675 1203061 3088342 139727861 144208052 16385300 16825975 33614500 27539500 1133399 3019510 51133199 47384985 X 83082562 91201667 5512100 5621400 88594662 96823067 139727861 144208052 5765968 2462437 0 X 0 1 X 1 1 1 X 122136500 137468000 124234900 147002862 161767883 692610145 122136500 137468000 124234900 147002862 161767883 692610145 692610145 172900 3607900 4313500 4301820 5162898 17559018 100 100 710169263 80888 0.97530 0.97770 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 80100100 9355000 7184600 375700 1069300 95194600 75394800 1114000 4128000 139564 397136 80100100 84222800 396000 -8404000 205000 615000 75394800 74004200 616500 10702100 356100 743900 84222800 70282300 257200 4714700 550000 700000 74004200 0.94000 0.02000 0.04000 0 0 492608 492608 1725838 1645618 80220 274049 140775 133274 452046 409794 42252 748354 LEASE LIABILITIES 3019510 3019510 X 170528200 2462437 3 2462440 168065760 0 168065760 162299800 8 8 162299792 0 162299792 PART V, LINE 4: THE USE OF THE PERMANENTLY RESTRICTED ENDOWMENT FUND IS TO PRESERVE THE FAIR VALUE OF THE ORIGINAL GIFT AND TO PRUDENTLY INVEST THE FUNDS TO PROVIDE FOR CONSISTENT EARNINGS WHICH ARE APPROPRIATED AS NEEDED BY THE BOARD OF DIRECTORS TO BE USED FOR THE PURPOSE FOR WHICH THE FUND WAS ESTABLISHED. THE USE OF THE TEMPORARILY RESTRICTED ENDOWMENT FUND IS TO EXPEND THE ORIGINAL GIFT IN ACCORDANCE WITH THE DONOR STIPULATIONS. THE TEMPORARILY RESTRICTED ENDOWMENT FUND PRINCIPAL IS TO BE USED TO PROVIDE FOR FAMILY SUPPORT SERVICES IN THE OAKLAND AREA THAT WORK TO IMPROVE THE QUALITY OF LIFE OF LOW INCOME CHILDREN AND FAMILIES. THE USE OF THE PRINCIPAL WAS MODIFIED IN FISCAL YEAR 2024 IN ACCORDANCE WITH THE PROVISIONS OF AN AN APPROVED PETITION ISSUED BY THE SUPERIOR COURT OF THE STATE OF CALIFORNIA ALAMEDA COUNTY ON OCTOBER 2, 2023. ACCUMULATED EARNINGS ON THE FUND ARE AVAILABLE FOR GENERAL CHARITABLE PURPOSES. PART X, LINE 2: CHS IS EXEMPT FROM FEDERAL AND CALIFORNIA INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE, EXCEPT FOR TAXES ON UNRELATED BUSINESS INCOME. CHS HAD NO MATERIAL UNRELATED BUSINESS INCOME FOR THE YEARS ENDED JUNE 30, 2024 AND 2023. CHS FILES AN EXEMPT ORGANIZATION RETURN IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF CALIFORNIA. CHS RECOGNIZES THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY THE TAX AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT IS MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. CHS HAD NO UNRECOGNIZED TAX BENEFITS AT JUNE 30, 2024 AND 2023. PART XI, LINE 2D - OTHER ADJUSTMENTS: AUDITED FINANCIAL STATEMENTS ROUNDING 3. PART XII, LINE 2D - OTHER ADJUSTMENTS: AUDITED FINANCIAL STATEMENTS ROUNDING 8. 1 KERN BRIDGES YOUTH SERVICES INC 1321 STINE ROAD BAKERSFIELD CA 93309 770168444 501(C)(3) 30000 0 SUPPORT FOR ADOPTION PROGRAMS 1 0 PART I, LINE 2: DURING 2024, CHS RECEIVED REQUESTED UPDATES FROM KERN BRIDGES YOUTH HOMES INC ABOUT THEIR ADOPTION PROGRAM AND ANNUAL ADOPTION CAMP. X X X 0 0 0 0 0 0 0 0 0 BEVERLY TIDWELL PRESIDENT & CEO 294616 0 0 0 2414 0 29462 0 45164 0 371656 0 0 0 TERRY POLCARO CHIEF FINANCIAL OFFICER 197241 0 0 0 2525 0 19724 0 21403 0 240893 0 0 0 SANDRA HERRERA GONZALEZ DIRECTOR OF QUALITY ASSURANCE 136423 0 0 0 78 0 13642 0 64639 0 214782 0 0 0 VAN CHAU DIRECTOR OF INFORMATION TECHNOLOGY 140556 0 0 0 258 0 14056 0 45164 0 200034 0 0 0 DIANE JASSO DIRECTOR OF PROGRAM OPERATIONS 136423 0 0 0 603 0 13642 0 20786 0 171454 0 0 0 DEBORAH GARCIA DIRECTOR OF FINANCIAL SERVICES 124693 0 0 0 380 0 12469 0 20786 0 158328 0 0 0 MAY THIVEGANON SENIOR NETWORK ADMINISTRATOR 120573 0 0 0 229 0 12057 0 20786 0 153645 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE CHILDREN'S HOME SOCIETY OF CALIFORNIA (CHS) FORM 990 IS FIRST PRESENTED TO THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS FOR REVIEW ON AN ANNUAL BASIS. SUBSEQUENT TO REVIEW BY THE EXECUTIVE COMMITTEE, THE CHS FORM 990 IS THEN PRESENTED TO THE FULL BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C CHILDREN'S HOME SOCIETY OF CALIFORNIA (CHS) HAS A CONFLICT OF INTEREST POLICY APPROVED BY THE BOARD OF DIRECTORS. THE CHS CONFLICT OF INTEREST POLICY APPLIES TO ALL EMPLOYEES AND BOARD MEMBERS. A CONFLICT OF INTEREST STATEMENT SIGNED BY ALL OFFICERS AND KEY EMPLOYEES IS PART OF THE MONITORING PROCESS. THE BOARD HAS DELEGATED TO THE EXECUTIVE COMMITTEE THE AUTHORITY TO REVIEW AND MONITOR CONFLICTS OF INTEREST OR POTENTIAL CONFLICTS OF INTEREST. THE EXECUTIVE COMMITTEE ALSO DETERMINES IF A CONFLICY OF INTEREST EXIST. PERIODIC REVIEWS ARE CONDUCTED BY THE EXECUTIVE COMMITTEE. THE BOARD PROHIBITS ANY PERSONS THAT HAS A CONFLICT OF INTEREST FROM PARTICIPATING IN THE BOARD OF DIRECTORS DELIBERATIONS AND DECISIONS IN THE TRANSACTION. IF THE INDIVIDUAL HAS VIOLATED THE CONFLICT OF INTEREST POLICY THE BOARD OR EXECUTIVE COMMITTEE WILL DETERMINE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15 LINE 15A: THE EXECUTIVE COMMITTEE OF CHILDREN'S HOME SOCIETY OF CALIFORNIA'S (CHS) BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION AND BENEFITS OF THE PRESIDENT AND CHIEF EXECUTIVE OFFICER, THE AGENCY'S TOP MANAGEMENT OFFICIAL. UNDER THE AUTHORITY OF THE GOVERNING BOARD, THE EXECUTIVE COMMITTEE IS RESPONSIBLE FOR CONDUCTING A REVIEW AND DETERMINING THE COMPENSATION AND BENEFITS OF THE PRESIDENT AND CHIEF EXECUTIVE OFFICER. THE EXECUTIVE COMMITTEE IS COMPOSED OF MEMBERS OF THE BOARD, INDEPENDENT FROM MANAGEMENT STAFF AND COMPLIANT WITH THE BOARD'S CONFLICT OF INTEREST POLICY. THE EXECUTIVE COMMITTEE RETAINS THE SERVICES OF OUTSIDE LEGAL COUNSEL TO ASSIST DURING THE COMPENSATION REVIEW PROCESS. CHS LEGAL COUNSEL PROVIDES THE EXECUTIVE COMMITTEE WITH AN UP-TO-DATE SURVEY OF APPROXIMATELY 74 NATIONAL AND LOCAL ORGANIZATIONS FOCUSING ON NON-PROFIT AGENCIES OF SIMILAR SIZE AND COMPLEXITY. THIS DATA PROVIDES THE EXECUTIVE COMMITTEE WITH COMPARABLE DATA ON WHICH TO EXAMINE BASE COMPENSATION AND BENEFITS. LEGAL COUNSEL'S DATA ALSO PROVIDES THE EXECUTIVE COMMITTEE WITH INFORMATION ON WHICH TO ASSESS REASONABLENESS AND COMPETITIVENESS OF SALARY RECOMMENDATIONS. ADDITIONALLY, THE EXECUTIVE COMMITTEE UTILIZES INDUSTRY SURVEYS INCLUDING LOCAL AND NATIONAL NON-PROFIT EXECUTIVE COMPENSATION DATA. THE EXECUTIVE COMMITTEE MAINTAINS MINUTES OF EXECUTIVE COMMITTEE DELIBERATIONS AND FINAL DECISIONS REGARDING COMPENSATION OF THE PRESIDENT AND CHIEF EXECUTIVE OFFICER. THE EXECUTIVE COMMITTEE BASES COMPENSATION AND BENEFITS ON PROVEN ACCOMPLISHMENTS AS WELL AS INDUSTRY COMPARABILITY. LINE 15B: THE PROCESS FOR DETERMINING THE COMPENSATION OF CHS OFFICERS AND KEY EMPLOYEES FOLLOWS THE PROCESS USED FOR THE PRESIDENT AND CHIEF EXECUTIVE OFFICER. COMPENSATION SURVEYS ON A LOCAL, STATE, AND NATIONAL LEVEL ARE USED TO EXAMINE BASE COMPENSATION AND BENEFITS. COMPENSATION IS BASED ON LEVEL OF RESPONSIBILITY, EXPERIENCE, AND COMPARABILITY DATA. THE BOARD OF DIRECTORS IS FULLY KNOWLEDGEABLE OF OFFICERS AND KEY EMPLOYEES' COMPENSATION AND BENEFITS. FORM 990, PART VI, SECTION C, LINE 19 CHILDREN'S HOME SOCIETY OF CALIFORNIA (CHS) MAKES AVAILABLE THE AGENCY'S AUDITED FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY TO THE PUBLIC UPON REQUEST AT THE CHS CORPORATION OFFICE. THE CHS GOVERNING DOCUMENTS ARE NOT MADE AVAILABLE TO THE GENERAL PUBLIC. CHS ADHERES TO ALL LOCAL, STATE, AND FEDERAL CHARITABLE ORGANIZATIONAL DISCLOSURE REQUIREMENTS.