2026-05-14T10:10:06-07:00 2025-06-30 990 2024-07-01 952134243 LA Residential Community Foundation LARE 6612968636 29890 N Bouquet Canyon Road Saugus CA 91390 Larry D Sallows CFO 2026-05-14 true 2024 2025-03-06 01:10:19Z 29890 N Bouquet Canyon Road Saugus CA 913905111 8983773 false X www.larcfoundation.org X 1959 CA The Los Angeles Residential Community Foundation, serving developmentally disabled adults, LARC Ranch, is dedicated to acheiving the highest quality of client residential living and day program services. 11 11 76 250 0 553857 627224 5784062 6003963 855100 946092 38677 7285 7231696 7584564 0 0 4078827 4308312 0 4936 3017938 2948756 7096765 7257068 134931 327496 23272720 23895578 2077370 2202581 21195350 21692997 The Los Angeles Residential Community Foundation, serving developmentally disabled adults, LARC Ranch, is dedicated to acheiving the highest quality of client residential living and day program services. false false 4976336 5356945 Residential care program provides 24 hour food, housing and recreational services for a maximum of 109 developmentally disabled adults. 656016 462566 Day Training Activity Center (DTAC) provides computer training, teaches appropriate workplace behavior,and teaches skills for commuting to work. The program serves aapproximately 60 participants. 359933 184452 Adult Developmental Center focuses on maintaining and improving fine-motor and communication skills, both verbal and nonverbal. This program serves approximately 35 participants. 5992285 true true false false false false false true true true true false false false true true true false false false false false false false true false false false false true false false false false false false false false false false false false false true true false false false true 6 0 true 76 true false false false false false false false 0 false false false false false false false X 11 11 true false false false false false false true true false false true true true true true true true true false CA X The Foundation office 6612968636 29890 N Bouquet Canyon Road Saugus CA 91390 Christine Bratzel Exec. Officer 45.00 0.00 X 126671 0 35607 Larry Sallows CFO 45.00 0.00 X 123961 0 26149 Kathleen Sturkey Executive Direc 40.00 0.00 X 140940 0 1442 Robert Stewart Co President 2.00 0.00 X 0 0 0 John Acker Co President 2.00 0.00 X 0 0 0 Tim Whyte BOARD MEMBER 0.00 0.00 X 0 0 0 Gregory Simon Treasurer 2.00 0.00 X 0 0 0 Dawn Sullivan BOARD MEMBER 0.00 0.00 X 0 0 0 Alisa Morgenthaler Board member 2.00 0.00 X 0 0 0 Kenneth Crouse Secretary 2.00 0.00 X 0 0 0 Berta Handel Board member 2.00 0.00 X 0 0 0 Haya Handel Board member 2.00 0.00 X 0 0 0 Renee Holland Board member 2.00 0.00 X 0 0 0 Shelley Cataldo Board member 2.00 0.00 X 0 0 0 391572 63198 3 false true false 0 2400 445000 179824 627224 Adult Development Center 462566 462566 Day Train Activity Center 184452 184452 Residential care 5356945 5356945 6003963 670875 670875 0 0 0 1674426 1399209 275217 275217 275217 445000 0 0 0 Affiliate service revenue 19105 19105 Insurance proceeds 3376 3376 Miscellaneous 777 777 -15973 -15973 7285 7584564 6286465 670875 0 0 0 0 454770 454770 0 3306264 2940134 366130 0 343004 289512 53492 204274 150129 54145 0 338 338 7592 7592 0 0 61648 61648 15000 15000 2666 2666 18264 18264 0 0 74175 74175 0 0 0 37341 32487 4854 0 0 552813 525005 27808 book depreciation 541569 527912 13657 Repairs and maintenance 445751 352928 92823 Food 422806 422806 Supplies & gasoline 216461 198929 17532 552332 478268 69128 4936 7257068 5992285 1259847 4936 496837 554705 335873 562183 1614494 1568109 458670 468511 0 0 598441 667444 96878 88847 563643 235033 16040405 9983097 6195144 6057308 11850289 12717439 265701 189535 0 0 796750 786464 23272720 23895578 706547 765375 271743 302955 1099080 1134251 2077370 2202581 X 16133335 16202169 5062015 5490828 21195350 21692997 23272720 23895578 327496 211416 -41265 X X false true X true false X 568145 584838 612722 553857 627224 2946786 0 0 568145 584838 612722 553857 627224 2946786 0 2946786 337973 463071 460466 518311 670875 2450696 0 0 5397482 0.54600 0.42730 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 48138 X false true 5383 334 5049 true X 12108490 1282632 420000 61648 12909474 11082191 1315780 232792 56689 12108490 10490485 1047226 389325 66195 11082191 13042176 240000 -1441945 1286650 63096 10490485 10210182 3445021 558250 54777 13042176 0.58000 0.42000 false true true 1978875 1978875 6794949 4977250 1817699 6119402 4007941 2111461 502082 415087 86995 645097 582819 62278 6057308 Capital Lease 1447 Line of Credit 1132804 1134251 X 7584564 7584564 7584564 7257068 7257068 7257068 Part III, Line 4: Description of organization's collections and how it furthers its purpose. LARC art sculptures, see Schedule O, "The Hand and the Heart","The King and his Castle" were donated and are exhibited to represent a happy living enviroment at LARC Ranch. Incuded in total art sculptures of $48,138 is the Holland sculpture. Part IV, Line 1b: Why is organization an agent, trustee, custodian or other intermediary for contrib LARC Support Foundation was acquired by several of LARC Foundation's Board of directors and is a separate entity. LARC Support Foundation's purpose is to collect bequests and provide them to LARC Foundation. Although combined in the financial statements, it is not combined on this tax return, as it has its own separate tax return filing.The Supporting Organization, LARC Support Foundation, has a common investment plan with Los Angeles Residential Community (LARC) Foundation; the Supported Organization. LARC Foundation provides guidance and governance from the board of directors, from both organizations, as they are controlled by similiar boardmembers. When funds are available, LARC Supporting Foundation transfers endowment funds to LARC Foundation. The main objective of this is to provide support for LARC Foundation operations and provide overall stability for the future survival of LARC Foundation. Part IV, Line 2b: Explanation of escrow account liability LARC Support Foundation:The escrow and custodial arrangements account, described above and shown here on Part IV,is on the seperate books of LARC Support Foundation, for $5,049. LARC Foundation:On Part X of the Balance Sheet, of LARC Foundation, there is a fiduciary client account for $302,955 that is included on line 15, and combined with other assets, total $786,464. An offsetting escrow and liablility account is shown on line 21, which complement the fiduciary function. The account is used for client personal, incidental and travel needs. Part V, Line 4: Intended uses of the endowment fund. On tax form 990,part X, shown on lines 11 and 12 is the LARC Endowment fund. The fund is an investment account totalling $12,906,974, excluding an endowment land lot of $2,500. The total amount, $12,909,474 includes both the permanently restricted endowment fund and the board retricted endowment fund. It's purpose is to provide support for LARC Foundation in its normal operations. Part X : FIN48 Footnote The Company's policy is to record any income tax interest expense and penalties in operating expenses. For the year ended June 30, 2025, there is no interest or penalties.The Company's Federal and State tax returns are open for the year's, June 30, 2022, 2023 and 2024. false Annual Fundraiser 445000 445000 445000 445000 true X false false false false false false false false false Christine Bratzel Exec. Officer 96870 7608 22193 14105 21502 162278 Larry Sallows CFO 99885 6767 17309 12639 13510 150110 Johnathon Acker Boardmember See Schedule O false Form 990, Part VI, Section A, Line 2 One officer and spouse director are married. A proper segregation of accountability and duties was designed and is maintained. Form 990, Part VI, Section B, Line 11b The tax information Form 990 is e-mailed to the Finance committee for approval. The preparation process is discussed. Review is undertaken, questions posed and any changes are made before the tax return is finalized. Then, copies of the Form 990 are given to the governing board, any questions are answered and the tax return is subsequently filed. Form 990, Part VI, Section B, Line 12c Annually, any conflicts are compiled, addressed and resolved. Form 990, Part VI, Section B, Line 15a In the hiring process, human resources attains salary surveys available on the internet and inquiries are made to other Human resource contacts at similiar companies. From this process, information is documented and is evaluated for the position being considered. Form 990, Part VI, Section B, Line 15b Same as 15a. Form 990, Part VI, Section C, Line 19 Upon request. Form 990, Part XII, Line 2c The Finance Committee assumes responsibility for oversight of the audit as follows:The audit report is emailed to the Finance Committee for their review. They pose questions, comments and suggestions back to the CFO, who after discussion, the CFO makes any needed changes. The Finance Committee approves the selection of a new auditor when a change is made. Form 990 Schedule D Part III, 1b LARC sculpture, "The Hand and the Heart", was donated by an artist, Brad Howe, at inception of the residential project in 2001. It is located at the residential entrance to the 13 homes. It is valued at $12,000.Sculpture, "The King and his Castle", by artist, Guerrea, was donated in 2005. It is located near our pool. It is valued at $10,968.The "Holland Sculpture" donation is valued at $25,170.It is located near the residential entrance to the 13 homes. Form 990 Schedule L, Part IV Los Angeles Residential Community Foundation has an arrangement with one of its Board members, in which the Board member invests a portion of the Foundation endowment and Board restricted assets through his Brokerage firm of employment. Although the Board member receives no direct commission, he does receive an indirect commission from his overall investment accounts, which include the Organization's investments. The commision received is significantly below the threshold reporting level that is required by Form 990, Schedule L. Form 990 Schedule R, Part V, line 2 Since, at LARC Support Foundation, there are majority common boardmembers, it is a controlled organization required to be reported on in this schedule, as defined under the Internal Revenue Code, 512(b)(13).LARC Support Foundation's main function is to hold investment and future bequests for LARC Foundation. Its fair value was approximately $5,049 at year-end. Form 990, Sch G Part II, lines 1 & 2 Amounts of $445,000 were provided by Support Organizations, LARC Auxiliary; $200,000 and Friends of LARC $245,000 These Organizations are listed in Form 990, Schedule R, Part II. LARC Auxiliary C/O 29890 N Bouquet Canyon Road Saugus CA 91390 952389314 Conducts fundraising for Organization CA 501(c)(3) 509(a)(3),III N/A false Friends of LARC 10560 Wishire Blvd Los Angeles CA 90024 953738738 Conducts fundraising for Organization CA 501(c)(3) 590(a)(3)III N/A false LARC Support Foundation C/O 29890 N Bouquet Canyon Road Saugus CA 91390 954184854 Organization holds Investment funds for Organization CA 501(c)(3) 512(b)(13) LA Residential Community Foundation true LARC Housing Corporation C/O 29890 N Bouquet Canyon Road Saugus CA 91390 954456854 HUD/client-rent funded six-bed grp home for client housing. CA 501(c)(3) 509(a)(2) N/A false false false false false false false false false false false false true true true true true true true true