Nonprofit · EIN 33-0311770
BETA FOSTER CARE
Tax-exempt · LAGUNA HILLS, CA 92653
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $418,748 | $440,405 | -$21,657 | $767,395 | $39,938 | $727,457 |
| December 31, 2024 | 990 | $549,267 | $516,519 | $32,748 | $871,844 | $77,391 | $794,453 |
| December 31, 2023 | 990 | $757,189 | $651,136 | $106,053 | $793,509 | $31,804 | $761,705 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $97,799
- Program service revenue
- $244,584
- Investment income
- $76,365
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $113,124
- Other salaries and wages
- $100,601
- Salaries, compensation and benefits (total)
- $241,460
- Professional fundraising fees
- $2,105
- Accounting fees
- $5,936
- Occupancy
- $17,200
- Depreciation
- $56
- Program services (functional)
- $403,925
- Management and general (functional)
- $28,875
- Fundraising (functional)
- $7,605
Balance sheet and other
- Total assets, start of year
- $871,844
- Total assets, end of year
- $767,395
- Total liabilities, end of year
- $39,938
- Net assets, end of year
- $727,457
- Land, buildings and equipment
- $1,889
- Net assets without donor restrictions
- $727,457
- Gross receipts
- $418,748
- Employees
- 4
- Year formed
- 1988
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CRAIG ZACUTO | Executive Dir. Officer | 40 | $113,124 |
| MICHAEL ESTEY | President Trustee or director, Officer | 2 | $0 |
| STACIE HENDERSON ESQ | Secretary Trustee or director, Officer | 2 | $0 |
| ADAM ZACUTO | CFO & MEMBER Trustee or director, Officer | 2 | $0 |
| TERRI ESTEY | BOARD MEMBER Trustee or director | 1 | $0 |
| KIMBERLY LINDHOLM | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CRAIG ZACUTO | Executive Dir. Officer | 40 | $98,900 |
| MICHAEL ESTEY | President Trustee or director | 2 | $0 |
| STACIE HENDERSON ESQ | Secretary Trustee or director | 2 | $0 |
| ADAM ZACUTO | CFO & MEMBER Trustee or director | 2 | $0 |
| TERRI ESTEY | BOARD MEMBER Trustee or director | 1 | $0 |
| KIMBERLY LINDHOLM | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CRAIG ZACUTO | Executive Dir. Officer | 40 | $108,554 |
| MICHAEL ESTEY | President Trustee or director | 2 | $0 |
| STACIE HENDERSON ESQ | Secretary Trustee or director | 2 | $0 |
| ADAM ZACUTO | CFO & MEMBER Trustee or director | 2 | $0 |
| TERRI ESTEY | BOARD MEMBER Trustee or director | 1 | $0 |
| KIMBERLY LINDHOLM | BOARD MEMBER Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 23276 S POINTE DR STE 213, LAGUNA HILLS, CA 92653-1435
- In care of
- % PECTEL INC
- Signed the 990
- CRAIG ZACUTO, Executive Dir.
- Phone
- (949) 600-7722
- Website
- www.betafostercare.org
- Return prepared by
- ELITE FINANCIAL SOLUTIONS APC
Mission
PROVIDE PRIVATE FOSTER FAMILY PLACEMENT FOR CHILDREN WHO HAVE BEEN REMOVED FROM THEIR PARENTS' CUSTODY DUE TO ABUSE AND NEGLECT.
Program accomplishments
- PROGRAM SERVICES ACCOMPLISHMENTANNUAL TAX FILING DATABETA FOSTER CARE: JANUARY - DECEMBER 2021 PROGRAM SERVICESPRIMARY EXEMPT PURPOSES: BETA FOSTER CARE WAS INCORPORATED ON 07/21/88 FOR THE PURPOSE OF PROVIDING SERVICES THAT PREVENT CRUELTY TO CHILDREN. THE PROGRAM DESCRIBED BELOW ACHIEVED THIS PURPOSE IN THE ABOVE REPORTING PERIOD.FOSTER CARE PROGRAM: BETA FOSTER CARE PLACED CHILDREN INTO AGENCY CERTIFIED HOMES DURING 2021. WHILE IN PLACEMENT, CHILDREN RECEIVED RESIDENTIAL CHILD CARE SERVICES, WEEKLY MENTAL HEALTH SERVICES (IF 5 YEARS OF AGE AND OLDER) FOR THE FIRST 30 DAYS OF PLACEMENT-THEN EVERY OTHER WEEK THEREAFTER. THESE CHILDREN ALSO RECEIVED WEEKLY SOCIAL SERVICES WITH THE GOAL OF NATURAL/BIOLOGICAL PARENT FAMILY REUNIFICATION, OR TO BE DISCHARGED OUT OF FOSTER CARE INTO PERMANENT PLACEMENT(ADOPTION OR GUARDIANSHIP). THESE CASE PLAN GOALS ARE DETERMINED BY THE COUNTY PLACEMENT AGENCIES THAT CONTRACT WITH BETA FOSTER CARE, ON A PER CHILD BASIS, FOR FOSTER CARE SERVICES . BETA FOSTER CARE IS UNDER CONTRACT WITH ORANGE COUNTY SOCIAL SERVICES AGENCY TO PROVIDE FOSTER CARE SERVICES. BETA FOSTER CARE MAY RECEIVE PLACEMENT OF FOSTER YOUTH FROM LOS ANGELES COUNTY OF CHILDREN AND FAMILY SERVICES AS WELL, PER COUNTY ADMINISTRATIVE APPROVAL OF AGENCIES NOT UNDER CONTRACT.DURING THE REPORTING PERIOD, BETA FOSTER CARE RECRUITED, SCREENED, TRAINED, AND THEN CERTIFIED NEW RESOURCE FAMILY HOMES. RESOURCE FAMILY CERTIFICATION REQUIRES A MORE COMPLEX APPROVAL PROCESS DUE TO NEW FOSTER CARE REFORM LAWS. SINCE 2017, THE CALIFORNIA DEPARTMENT OF SOCIAL SERVICES BEGAN REQUIRING DETAIL AND SPECIFIC RESOURCE FAMILY HOME STUDIES WITH PSYCHOSOCIAL ASSESSMENTS. ALSO,IN 2017, BETA FOSTER CARE BECAME NATIONALLY ACCREDITED AS FOSTER FAMILY AGENCY BY CARF INTERNATIONAL. THIS IS A CARF THREE-YEAR ACCREDITATION THAT WAS AWARDED TO BETA FOSTER CARE UPON PASSING A WEEK LONG PROGRAM AUDIT. THIS ACCREDITION IS ALSO A NEW REQUIREMENT UNDER THE NEW FOSTER CARE REFORM LAWS.Expenses $403,925
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 33-0311770
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1993
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $767,395
- Income (IRS master file)
- $418,748
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $418,748 | $440,405 | $767,395 | XML |
| 990 | December 2024 | $549,267 | $516,519 | $871,844 | XML |
| 990 | December 2023 | $757,189 | $651,136 | $793,509 | XML |
| 990 | December 2022 | $457,041 | $539,394 | $577,752 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS.
Questions about BETA FOSTER CARE
- What is the EIN of BETA FOSTER CARE?
- The employer identification number (EIN) of BETA FOSTER CARE is 33-0311770.
- Is BETA FOSTER CARE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1993.
- Are donations to BETA FOSTER CARE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BETA FOSTER CARE file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of BETA FOSTER CARE due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did BETA FOSTER CARE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of BETA FOSTER CARE?
- The 990 for the year ended December 31, 2025 lists 6 people; 1 received compensation from the organization, the highest $113,124 (CRAIG ZACUTO, Executive Dir.).
- How much revenue does BETA FOSTER CARE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $418,748, expenses of $440,405 and total assets of $767,395 at year end.
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