2024-05-15T14:06:47-05:00 2023-06-30 910189318 MOSS ADAMS LLP 4747 EXECUTIVE DR SUITE 1300 SAN DIEGO CA 92121 990 2022-07-01 951945256 EPISCOPAL COMMUNITY SERVICES EPIS 6192282800 401 MILE OF CARS WAY 350 NATIONAL CITY CA 91950 LENELL CARTER CFO 6192282800 2024-05-15 1 LENELL CARTER 999009999 1 JANE COLEMAN P01391236 8586271400 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ELIZABETH FITZSIMONS 401 MILE OF CARS WAY 350 NATIONAL CITY CA 91950 37625739 0 X WWW.ECSCALIFORNIA.ORG X 1927 CA TO BREAK BARRIERS AND TRANSFORM COMMUNITIES THROUGH PROGRAMS ROOTED IN OUR TRADITION OF ACTION AND FAITH IN GOD. 19 19 443 1026 0 0 30056552 34494474 2652072 3041586 45366 45748 -88944 -166984 32665046 37414824 856763 804450 0 0 21658269 25352656 0 0 375619 8772902 10892225 31287934 37049331 1377112 365493 6901361 20399898 2572475 15167665 4328886 5232233 X TO BREAK BARRIERS AND TRANSFORM COMMUNITIES THROUGH PROGRAMS ROOTED IN OUR TRADITION OF ACTION AND FAITH IN GOD. 0 0 23075725 HEAD START AND EARLY HEAD START: HEAD START PROMOTES THE SCHOOL READINESS OF YOUNG CHILDREN FROM LOW-INCOME FAMILIES THROUGH AGENCIES IN THEIR LOCAL COMMUNITY. HEAD START AND EARLY HEAD START PROGRAMS SUPPORT THE MENTAL, SOCIAL, AND EMOTIONAL DEVELOPMENT OF CHILDREN FROM BIRTH TO AGE 12. IN ADDITION TO EDUCATION SERVICES, PROGRAMS PROVIDE CHILDREN AND THEIR FAMILIES WITH HEALTH, NUTRITION, SOCIAL, AND OTHER SERVICES. HEAD START SERVICES ARE RESPONSIVE TO EACH.CHILD AND FAMILY'S ETHNIC, CULTURAL, AND LINGUISTIC HERITAGE. ECS HEAD START AND EARLY HEAD START PROGRAMS PROVIDE EARLY CHILDHOOD DEVELOPMENT, HEALTHY NUTRITIOUS MEALS AND EDUCATION SERVICES TO OVER 1855 LOW INCOME PRESCHOOL CHILDREN AND THEIR FAMILIES. SERVICES ARE DELIVERED IN A VARIETY OF (SEE SCHEDULE O FOR CONTINUED DESCRIPTIONS) SETTINGS INCLUDING 13 CENTERS, 4 PUBLIC SCHOOL SETTINGS (PARTNERSHIP WITH THE SAN YSIDRO AND SOUTH BAY ELEMENTARY SCHOOL DISTRICTS) AS WELL AS IN 13 FAMILY CHILD CARE CENTERS AND OVER 400 HOMES. ECS PARTNERS WITH THE JUVENILE COURT AND COMMUNITY SCHOOLS TO OPERATE A HEAD START PROGRAM FOR CHILDREN OF PREGNANT AND PARENTING TEENS WHILE THEY PURSUE THEIR EDUCATION. 9270355 804450 3041586 BEHAVIORAL HEALTH SERVICES:1. ECS CENTRAL EAST REGIONAL RECOVERY CENTER (CERRC) PROVIDES INTENSIVE OUTPATIENT AND OUTPATIENT SUBSTANCE USE DISORDER TREATMENT TO MORE THAN 552 CLIENTS INCLUDING TRANSITIONAL AGE YOUTH (TAY.) ANNUALLY, IN THE CENTRAL REGION OF SAN DIEGO. CERRC PROVIDES RECOVERY RESIDENCE (HOUSING) ASSISTANCE, ON SITE MENTAL HEALTH SERVICES, CASE MANAGEMENT, MEDICATION ASSISTED TREATMENT (MAT) REFERRALS, NALOXNE DISTRIBUTION, TRANSPORTATION, MEDICAL REFERRALS AND VOCATIONAL ASSISTANCE. 2. ECS ACCORD EMPOWERS ADULTS TO STOP DRIVING UNDER THE INFLUENCE OF ALCOHOL AND / OR DRUGS. IT IS A FEEBASED, STATE LICENSED DUI TREATMENT PROGRAM PROVIDING DRUG AND ALCOHOL EDUCATION AND COUNSELING SERVICES. APPROXIMATELY 70% OF THE MORE THAN 4,203 CLIENTS SERVED SUCCESSFULLY COMPLTED THE PROGRAM.3. ECS PARA LAS FAMILIAS EMPOWERS FAMILIES WITH CHILDREN STRUGGLING WITH THE ADVERSE EFFECTS OF TRAUMA; A SIGNIFICANT NUMBER OF THE CHILDREN ARE IN FOSTER CARE. THE SERVICES (PROVIDED TO APPROXIMATELY 296 LOW INCOME FAMILIES (WITH CHILDREN AGED BIRTH TO FIVE YEARS) ARE BILINGUAL AND INCLUDE BEHAVIORAL HEALTHCARE SCREENING, ASSESSMENT, FAMILY THERAPY AND SCHOOL OBSERVATION. ECS PARA LAS FAMILIAS ALSO PROVIDES BEHAVIORAL HEALTH SERVICES TO CHILDREN AND FAMILIES ENROLLED IN HEAD START PROGRAMS IN THE SOUTH BAY.4. ECS' UPTOWN SAFE HAVEN EMPOWERS MENTALLY ILL HOMELESS ADULTS TO TRANSITION TO PERMANENT HOUSING. THIS IS A 'HARM REDUCTION' SITE WHERE THE PHILOSOPHY IS TO FIRST HOUSE AND STABILIZE THE RESIDENT AND THEN WORK ON AN INDIVIDUALIZED PLAN TO ASSIST THEM IN IMPROVING THEIR MENTAL AND PHYSICAL HEALTH, INCOME AND LIFE SKILLS. APPROXIMATELY 36 ADULTS ARE SERVED IN THE PROGRAM EACH YEAR IN THE DOWNTOWN AREA OF SAN DIEGO, THE AREA WITH THE HIGHEST CONCENTRATION OF HOMELESS PEOPLE IN SAN DIEGO COUNTY. IN ADDITION TO BEING HOMELESS, THESE ADULTS HAVE ALSO BEEN DIAGNOSED WITH A MENTAL ILLNESS AND MOST HAVE A SUBSTANCE USE DISORDER. C-HRT SAFE HAVEN SERVES APPROXIMATELY 44 UNHOUSED RESIDENTS ANNUALLY LIVING WITH CHRONIC SUBSTANCE USE CONDITIONS AND IS A PARTNERSHIP BETWEEN THE COUNTY OF SAN DIEGO, THE CITY OF SAN DIEGO, FAMILY HEALTH CENTERS, AND EPISCOPAL COMMUNITY SERVICES. THIS IS A "HARM REDUCTION" MODEL WHERE THE PHILOSOPHY IS TO FIRST HOUSE AND STABILIZE THE CLIENT BEFORE ADDRESSING THEIR SUBSTANCE USE DISORDER AND CO-OCCURRING MENTAL ILLNESS. 737093 ECS NUTRITION SERVICES PROGRAMS PROVIDES OVER 210,000 HIGH QUALITY, BALANCED MEALS AND SNACKS ANNUALLY TO THE CHILDREN ENROLLED IN ECS HEAD START AND EARLY HEAD START PROGRAMS AND THE ADULTS SERVED IN ECS SAFE HAVEN PROGRAMS. 33083173 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 57 0 1 443 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X THE ORGANIZATION 6192282800 401 MILE OF CARS WAY SUITE 350 NATIONAL CITY CA 91950 RT REV SUSAN BROWN SNOOK DIRECTOR, CHAIR 2.00 X X 0 0 0 MS JESSICA RIPPER DIRECTOR, PRESIDENT 4.00 X X 0 0 0 MR ROBERT HULTERSTROM DIRECTOR, VICE PRESIDENT 4.00 X X 0 0 0 MS JENNIFER JOW DIRECTOR, TREASURER 4.00 X X 0 0 0 MS MEGAN COSTELLO DIRECTOR, SECRETARY 4.00 X 0 0 0 MS CHRISTINE BAGLEY DIRECTOR 2.00 X 0 0 0 MR CHRIS CATE DIRECTOR 2.00 X 0 0 0 MS JUDY JERSTAD CARTER DIRECTOR 2.00 X 0 0 0 DR LA MONICA EVERETT-HAYNES DIRECTOR 2.00 X 0 0 0 MS ROCKETTE EWELL DIRECTOR 2.00 X 0 0 0 MR OSCAR GOMEZ DIRECTOR 2.00 X 0 0 0 MR ADAM GORDON DIRECTOR 2.00 X 0 0 0 MR HEZEKIAH HERRERA DIRECTOR 2.00 X 0 0 0 MS SANDRA HUERTA DIRECTOR 2.00 X 0 0 0 RT DR RICHRD LEE DIRECTOR 2.00 X 0 0 0 MS ERICA L MARTIN DIRECTOR 2.00 X 0 0 0 MR TOM MERRICK DIRECTOR 2.00 X 0 0 0 MS MELODY QUIN DIRECTOR 2.00 X 0 0 0 MS KATRINA THOMPSON DIRECTOR (THRU 12/07/22) 2.00 X 0 0 0 MS KATIE TRAN DIRECTOR 2.00 X 0 0 0 MS KARINA GONZALEZ DIRECTOR (THRU 1/23) 2.00 X 0 0 0 MS ELIZABETH FITZSIMONS CEO 40.00 X 196279 0 15418 MS ELIZABETH BOYER HEAD START DIRECTOR 40.00 X 134965 0 13502 MS STACIE PEREZ DIRECTOR OF PROGRAMS 40.00 X 133971 0 13487 MS HAZZY PIPO VICE PRESIDENT OF ADMINISTRATION 40.00 X 116599 0 12966 MR EDGAR SIERRA-TORRES DIRECTOR OF BEHAVORIAL HEALTH SERVICES 40.00 X 108834 0 10903 MS LETICIA ALVAREZ ASSISTANT DIRECTOR, HEAD START 40.00 X 102290 0 12537 792938 0 78813 6 0 1 0 KAISER FOUNDATION HEALTH PLAN INC 5855 COPLEY DRIVE SAN DIEGO CA 92111 HEAD START SUBCONTRACTOR 673338 SOUTH BAY UNION SCHOOL DISTRICT 601 ELM AVENUE IMPERIAL BEACH CA 91932 HEAD START SUBCONTRACTOR 621388 SAN YSIDRO SCHOOL DISTRICT 4350 OTAY MESA ROAD SAN YSIDRO CA 92173 HEAD START SUBCONTRACTOR 404154 CLEANNET SAN DIEGO 1660 HOTEL CIRCLE NORTH SUITE 226 SAN DIEGO CA 92108 JANITORIAL SERVICES 305592 FAIRMONT PARK RECOVERY INCORPORATED 1836 ROWAN STREET SAN DIEGO CA 92105 CLIENT ASSISTANT SUPPORT 154860 13 217381 33790707 486386 34494474 SERVICE FEES 561499 3020806 3020806 HOUSING AND SUPPORTIVE SERVICES 561499 20780 20780 3041586 45748 45748 42886 217381 210915 -168029 -168029 1045 1045 1045 37414824 3041586 0 -121236 804450 804450 219562 199673 17040 2849 19439827 17678869 1508704 252254 570846 519136 44303 7407 3490939 3174712 270928 45299 1631482 1483694 126618 21170 33359 28048 3988 1323 445945 445945 10971 10971 2639644 2289430 272750 77464 2155534 1689973 354632 110929 717643 603394 85785 28464 4218128 3836098 367579 14451 147921 134522 11480 1919 68270 57401 8161 2708 154037 153546 491 169359 142397 20245 6717 SD COUNTY ACCORD FEES 148210 124615 17717 5878 LICENSING FEES 66281 55729 7923 2629 VEHICLES (INCLUDING FUE 36078 30334 4313 1431 -119155 77152 10966 -207273 37049331 33083173 3590539 375619 1630517 920103 13877 18205 2226798 5390491 435621 432688 4388345 3383377 541088 1004968 1575700 1749391 477760 10884052 6901361 20399898 1902426 4966179 670049 177177 0 10024309 2572475 15167665 X 3862472 4318683 466414 913550 4328886 5232233 6901361 20399898 X 365493 107214 430640 X 0 1 X 1 0 X 26568294 27366130 27175845 30056552 34494474 145661295 26568294 27366130 27175845 30056552 34494474 145661295 145661295 49772 39429 31317 44954 45748 211220 7149 1300 769 314 1045 10577 145883092 10557898 0.99850 0.99820 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2018 AMOUNT: $ 7,149. 2019 AMOUNT: $ 1,300. 2020 AMOUNT: $ 769. 2021 AMOUNT: $ 314. 2022 AMOUNT: $ 1,045. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2669013 2057786 611227 964054 743278 220776 755278 582313 172965 1004968 DEPOSITS 152262 CHARITABLE REMAINDER TRUSTS 781474 OPERATING RIGHT-OF-USE ASSETS 9950316 10884052 OPERATING LEASE LIABILITY 10024309 10024309 X 38159362 107214 6740 641555 755509 37403853 10971 10971 37414824 37256015 6740 210915 217655 37038360 10971 10971 37049331 PART X, LINE 2: ECS IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. ECS MAY BE SUBJECT TO FEDERAL OR STATE INCOME TAXES ON UNRELATED BUSINESS INCOME. FOR EACH OF THE YEARS ENDED JUNE 30, 2023 AND 2022, NO PROVISION FOR SUCH TAXES IS REQUIRED. ECS HAD NO UNRECOGNIZED TAX BENEFITS OR LIABILITIES AS OF JUNE 30, 2023 AND 2022. ECS FILES AN EXEMPT ORGANIZATION RETURN IN THE UNITED STATES FEDERAL JURISDICTION AND WITH THE FRANCHISE TAX BOARD IN THE STATE OF CALIFORNIA. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN CHARITABLE REMAINDER TRUST 430,640. SPECIAL EVENTS EXPENSES 210,915. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSES 210,915. MAKING MIRACLES GALA 260267 217381 42886 10500 95212 7500 97703 260267 217381 42886 10500 95212 7500 97703 210915 -168029 1 TRANSITIONAL HOUSING FOR HOMELESS 828 0 760341 COST CLIENTS FOOD, TRANSPORTATION, PERSONAL HYGIENE ITEMS, CLOTHES TRANSPORTATION ASSISTANCE 201 0 41469 COST BUS PASSES FOR CLIENT USE GIFT CARDS 65 0 2640 COST GIFT CARDS TO SUPPORT CLIENT NEEDS PART I, LINE 2: THE GRANTS THAT ARE AWARDED TO ECS PROGRAMS BENEFIT THE CLIENTS BASED ON EACH INDIVIDUALS NEED; THIS NEED IS DETERMINED BY PERFORMING A THOROUGH REVIEW FROM AN EXPERIENCED STAFF MEMBER QUALIFIED TO ASSESS THEIR SPECIFIC CASE. AS THE FUNDS ARE EXPENDED, THERE ARE REVIEWS PERFORMED BY OTHER LEVELS OF MANAGEMENT WITH EXPERTISE IN GRANTS MANAGEMENT, CASE MANAGEMENT AND FINANCIAL MANAGEMENT TO ENSURE THAT THE ORGANIZATION IS ABIDING BY ALL GOVERNMENTAL REGULATIONS. X X X 0 0 0 0 0 0 0 0 0 MS ELIZABETH FITZSIMONS CEO 196279 0 0 0 0 0 5888 0 9530 0 211697 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE PRELIMINARY 990 DRAFT IS PREPARED BY THE STAFF AND OUTSIDE TAX PREPARER. THE DRAFT IS REVIEWED BY SENIOR MANAGEMENT STAFF AND THE FINANCE COMMITTEE. ANY CHANGES ARE INCORPORATED INTO A FINAL DRAFT WHICH IS MADE AVAILABLE TO THE GOVERNING BOARD FOR QUESTIONS OR COMMENTS BEFORE BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS, DIRECTORS, AND OFFICERS ARE COVERED UNDER THE CONFLICT OF INTEREST POLICY. THE POLICY PERTAINING TO THE BOARD OF DIRECTORS REQUIRES THEM TO SIGN A CONFLICT OF INTEREST FORM. IF A CONFLICT EXISTS THEN THAT INDIVIDUAL WILL NOT BE INCLUDED IN ANY PART OF THE DECISION MAKING PROCESS. FORM 990, PART VI, SECTION B, LINE 15 A) COMPARABILITY COMPENSATION DATA FOR ECS COMPENSATION IS FURNISHED BY AN INDEPENDENT SOURCE, CENTER FOR NON-PROFIT MANAGEMENT, FOR ALL TOP MANAGEMENT POSITIONS. TOP MANAGEMENT POSITIONS ARE COMPARED AGAINST THE INDEPENDENT DATA IN COMPARATIVE RATIO FORMAT. B) COMPENSATION IS REVIEWED BY THE HUMAN RESOURCES DEPARTMENT AND A DESIGNATED BOARD COMMITTEE. C) COMPENSATION FOR THE CEO IS REVIEWED AND APPROVED BY THE ECS BOARD OF DIRECTORS. THE CEO COMPENSATION REVIEW AND ANALYSIS WAS DOCUMENTED AND THE PROCESS WAS COMPLETED IN OCT 2022. D) TOP MANAGEMENT POSITION COMPENSATION IS REVIEWED BY THE HUMAN RESOURCES DEPARTMENT, CEO AND CFO. THE REVIEW AND ANALYSIS PROCESS WAS DOCUMENTED AND THE PROCESS WAS COMPLETED IN SEPT 2022. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC THROUGH ITS WEBSITE. ORGANIZATIONAL DOCUMENTS AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN CHARITABLE REMAINDER TRUST 430,640. ADDITIONAL INFORMATION: A PRIORITY FOR THE AGENCY HAS BEEN TO ENSURE THAT DISRUPTIONS IN SERVICE WILL NOT BE AFFECTED BY DISRUPTIONS IN GRANT PAYMENTS OR UNEXPECTED EXPENSES AND THE AGENCY HAS ADOPTED A POLICY OF HAVING A MINIMUM OF THREE MONTHS OF OPERATING RESERVES ON HAND. AT THE PRESENT TIME THESE RESERVES ARE APPROXIMATELY 3.16 MONTHS.