2023-05-15T08:51:52-07:00 2022-06-30 954401626 Vasin Heyn & Company 5000 N Parkway Calabasas 201 Calabasas CA 91302 990 2021-07-01 952594166 Mexican American Opportunity Foundation MEXI 3238909600 401 North Garfield Avenue Montebello CA 90640 Ciriaco Pinedo President & CEO 2023-05-15 true Ciriaco Pinedo 999009999 Rolland Vasin P00644882 8182223500 2 AAL1 IAL1 FAL1 2021 2023-04-26 12:10:37Z Ciriaco Pinedo 116836284 false X www.maof.org X 1963 CA The mission of the Mexican American Opportunity Foundation is to provide for the socioeconomic betterment of the greater Latino community of California, while preserving the pride, values and heritage of the Mexican American culture. 20 20 872 1000 0 117911426 116559871 1206766 50836 13788 21728 247961 114527 119379941 116746962 3774489 2967450 0 47194738 49336708 0 105 69066021 66558536 120035248 118862694 -655307 -2115732 37230617 36687273 20711875 20852837 16518742 15834436 X The mission of the Mexican American Opportunity Foundation is to provide for the socioeconomic betterment of the greater Latino community of California, while preserving the pride, values and heritage of the Mexican American culture. false false 33613310 143680 MAOF offers CalWORKs/Alternative Payment Programs funded by the California Department of Social Services (Stages II, III & APP programs) to low-income families. Alternative Payment programs are parental choice programs, in which parents may choose from among the different types of child care services and who are also CalWORKs recipients who are either on or off cash aid or of low-income. Children accepted in these programs are under the age of 13 if the parents are working and meet eligibility requirements, seeking employment, attending school, or participating in a GAIN approved program. Eligible families may have all or part of the cost paid for by a subsidized Federal and State Block Grant. Total number of children served in FY 2021-22: 4,765. 21447341 MAOF operates a Pre-School Early Learning Program funded by the California Department of Education. This program offers a developmental curriculum for pre-kindergarten children between the ages of 3 and 5. This program enhances the children's physical, mental, social and cultural awareness including a parent involvement component in the child's education as well as other social services. Total number of Pre-School children enrolled in FY 2021-22 was 752. 20217271 MAOF operates the Head Start program funded by the Los Angeles County Office of Education (LACOE) to provide comprehensive child development services to economically disadvantaged children and families, with special focus on helping preschoolers develop the early reading and math skills they need to be successful in school. MAOF also offers Early Head Start services (EHS) designed to serve children 0-3 years old in partnership with MAOFs Child Care and Pre-School programs with CDE. EHS children and families receive mental health, health, nutrition, disabilities, family and community partnerships services, and additional community resources and workshops. Currently, MAOF operates more than 15 Head Start and Early Head Start centers in the L.A. County area. Number of children enrolled in FY 2021-22 was 1,366. 36587122 111865044 true false false false false false false false false false true false false false true true true false false false false false false false true false false false true true false false false false false false false false false false false false false true false false false true 2321 0 true 872 true false false false false false false false 0 false false false false false false false X 20 20 false false false false false false false true true false false true true true true true true true true false CA X X Orlando Sayson 3232783610 401 N Garfield Avenue Montebello CA 90640 Martin Castro Former Pres/CEO 40.00 0.00 X 220000 0 25281 Virginia Santos Chief Oper Ofcr 40.00 0.00 X 209826 0 24204 Orlando Sayson CFO 40.00 0.00 X 215497 0 17858 Claudia Rufino HR Director 40.00 0.00 156034 0 14093 Sonia Guerrero HS Prgrm Director 40.00 0.00 145392 0 9062 Caren Chen Director - Finance 40.00 0.00 123394 0 17648 Catherine Lugtu Financial Manager 40.00 0.00 117085 0 17060 Anita Quinonez Gabrielian Chairperson 1.00 0.00 X X 0 0 0 Jerry Velasco 1st Vice Chair 1.00 0.00 X X 0 0 0 Frank Ayala 2nd Vice Chair 1.00 0.00 X X 0 0 0 Mike Roddy ImmedPastPresid 1.00 0.00 X X 0 0 0 Carlos Viramontes Secretary 1.00 0.00 X X 0 0 0 Rudy Beserra Member at Large 1.00 0.00 X 0 0 0 Jeff Penichet Member at Large 1.00 0.00 X 0 0 0 Carolina Garcia Director 1.00 0.00 X 0 0 0 Terri Hernandez Morales Director 1.00 0.00 X 0 0 0 Jorge J Luna Director 1.00 0.00 X 0 0 0 Alex Chaves Director 1.00 0.00 X 0 0 0 Ernesto Morales Director 1.00 0.00 X 0 0 0 Fernando de Necochea Director 1.00 0.00 X 0 0 0 Vince Aguilar Director 1.00 0.00 X 0 0 0 Christopher M Hernandez Director 1.00 0.00 X 0 0 0 Roy Jasso Director 1.00 0.00 X 0 0 0 W Bill Guillermo Izabal Director 1.00 0.00 X 0 0 0 Lilia E Sarmiento PhD Director 1.00 0.00 X 0 0 0 Jorge Garrido Director 1.00 0.00 X 0 0 0 Gil Soto Director 1.00 0.00 X 0 0 0 1187228 125206 7 false true false Childcare Careers LLC 2000 Sierra Pointpkwy Suite 702 Brisbane CA 94005 Child Care Services 1590621 Triple D & CD Inc DBA 3516 W Commonwealth Ave Fullerton CA 92833 Child Care Services 753338 Elior Inc PO Box 742992 Atlanta GA 30374 Meal Service 495297 Kopman California Inc 22431 Antonio Parkway Ste B160 426 Rancho Santa Margari CA 92688 Construction 495048 Indeed Inc 177 Broad Street Stambord CT 06901 Employment Services 255797 135 209056 114322522 2028293 116559871 Parent Fees 624410 50836 50836 50836 21728 21728 0 0 0 0 209056 89322 -89322 -89322 0 0 Other Revenue 900099 203849 203849 203849 116746962 254685 -67594 0 2967450 2967450 0 0 916760 916760 0 36431265 33691164 2740101 858658 741535 117123 8311192 7943400 367792 2818833 2473779 345054 0 79972 79972 57494 57494 0 0 0 3373468 2804482 568986 0 0 0 0 0 142557 95341 47216 0 0 0 0 951320 892610 58710 342958 287700 55258 Contracts for Personal Service 42792101 42792101 Books, Supplies and Equipment 6264877 5884132 380745 Contracts, Rents, and Leases 5100343 4731322 369021 Other Operating Expenses 4200188 3707110 492973 105 3253258 2852918 400340 118862694 111865044 6997545 105 0 17820354 16479234 10119281 10092383 0 0 0 0 0 183344 179145 19116038 10218491 8149387 8897547 513652 411498 0 0 0 444599 627466 37230617 36687273 12024644 11748634 7356119 7697595 74667 1256445 1406608 20711875 20852837 X 16518742 15834436 16518742 15834436 37230617 36687273 X -2115732 -121356 1552782 X X false true X false true true X 87500734 96449018 107314461 117800426 116559871 525624510 0 0 87500734 96449018 107314461 117800426 116559871 525624510 0 525624510 7379 29259 54993 13788 21728 127147 0 243948 370813 174869 247961 203849 1241440 526993097 0.99740 0.99730 X 8483155 3620147 4863008 3537186 3247347 289839 7095697 3350997 3744700 8897547 Child Development Reserve Account 1406608 1406608 X 126789542 -121356 8521832 1642104 10042580 116746962 116746962 127473848 8521832 89322 8611154 118862694 118862694 Part X : FIN48 Footnote MAOF is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code and California income taxes under section 2370(d) of the California Revenue and Taxation Code. The IRS classified the organization as one that is not a private foundation within the meaning of section 509(a) of the Code because it is an organization described in section(s) 509(a)(1) and 170(b)(1)(A)(vi).MAOF has adopted Financial Accounting Standards Board Accounting Standards Codification (ASC) Section 740-10, which clarifies the accounting for uncertainty in income taxes. ASC Section 740-10 prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Section 740-10 requires that an organization recognize in the financial statements the impact of the tax position if that position will more likely than not be sustained on audit, based on the technical merits of the position.As of and for the year ended June 30, 2022, MAOF had no material unrecognized tax benefits, tax penalties or interest. MAOFs Forms 990, Return of Organization Exempt from Income Tax, for each of the tax years ended June 30, 2021, 2020, and 2019, are subject to examination by the IRS, generally for 3 years after they were filed.MAOFs Forms 199, California Exempt Organization Return, for each of the tax years ended June 30, 2021, 2020, 2019, and 2018, are subject to examination by the Franchise Tax Board, generally for 4 years after they were filed. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 CDE Modules $74667 Government Funded Assets $1478115 Special event expenses $89322 Part XII, Line 2d: Other expenses and losses per audited F/S Special event expenses $89322 X X X X false Aztec Awards 142056 142056 28029 Women's Conference 67000 67000 6332 41964 12997 209056 209056 6332 41964 41026 89322 -89322 true 0 0 FCCHN Provider Stipend 187 112200 Book CalWORKS DPSS Provider Stipend 1137 682200 Book Bridge Program Provider Stipends 141 84300 Book Child Development Provider Stipends 4624 2088150 Book Foster Care Provider Stipend 1 600 Book X X false false false false false false false false false Claudia Rufino HR Director 156034 12579 1514 170127 Martin Castro Former Pres/CEO 220000 17600 7681 245281 Orlando Sayson CFO 215497 16069 1789 233355 Sonia Guerrero HS Prgrm Director 145392 1560 7502 154454 Virginia Santos Chief Oper Ofcr 209826 16786 7418 234030 Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: MAOF offers other programs and services to its targeted population funded by various non-governmental organizations. These include: (a) Early Head Start program through the Volunteers of America of Los Angeles;(b) Financial services assistance from Local Initiatives Support Corporation to provide financial assistance services to low-income families to help them increase their earnings and income, reduce financial transaction costs, and generate new wealth for themselves and their communities; (c) Seniors Services; (d) Financial Literacy; (e) Assets Building program; (f) Volunteer Income Tax Assistance; (g) Food Bank; (h) Immigration Forums;(i) Health and Wellness forums;(j) Fundraising and Development program to launch the two major fundraising events: the Annual Aztec Awards Gala Night and the Women's Conference to generate unrestricted donor funds to support existing programs, (k) Other related supplemental programs and services benefiting low income families in the communities served.Total expenditures: $7,612,841 OTHER PROGRAM SERVICES 5: MAOF provides comprehensive Child Care and Development Services funded by the California Department of Social Services to children in designated service areas whose parents are either recipient of child protective services, seeking employment or vocational training, or incapacitated. Its child care centers use the High Scope Curriculum to create a nurturing environment that promotes the development of physical, mental, cognitive, and social skills. Children accepted in these programs are: infants 0-18 months, toddlers 18-36 months, and preschoolers 3-5 years. Total number of children served in FY 2021-22: 351Total expenditures: $6,145,470 OTHER PROGRAM SERVICES 6: MAOF is also funded by the California Department of Social Services to operate the Migrant Child Care and Development Program to provide child care services to children of families who earn at least 50 percent of their total gross income from employment in fishing, agriculture or agriculturally related work. MAOF operates centers in Salinas and Kern Counties to provide child care development services for children from birth through 12 years of age and older children with exceptional needs. These program also provides an educational component that is culturally, linguistically, and developmentally appropriate for the children served. Other services provided include meals and snacks, parent education, referrals to health and social services for agricultural families, and staff development opportunities to employees. Total number of children enrolled in this program in FY 2021-22 was 60.Total expenditures: $3,261,824 OTHER PROGRAM SERVICES 7: The Resource and Referral program at MAOF provides families and child care providers in Los Angeles and Monterey counties with: (a) Referrals to licensed and exempt child care centers and family day care homes; (b) Technical Assistance for persons interested in obtaining a license as a child care provider; (c) Referrals to child and family related services (d) Information about child care options for children with special needs, and (e) other referral services to educate parents on child care-related topics. Total number of referrals made in FY 2021-22: 6,104.Total expenditures: $980,335 OTHER PROGRAM SERVICES 8: MAOF also has a 3-year contract with the County of Orange Social Services Agency to provide Early Childhood Education Services at the Tustin Family Center in Tustin, California. This program specifically serves children who are at-risk, abused, and neglected children and to help them grow and develop to their fullest potentially emotionally, socially, cognitively, and physically, and to allow them to live and learn successfully both in the home and in the classroom. Target population includes children ages birth through 2 and half years of age for infant/toddler services, and children ages 2 to 5 years for Preschool services. Total number of children served in FY 2021-22: 5.Total expenditures: $355,407 OTHER PROGRAM SERVICES 9: MAOFs Infant and Toddler program (Family Child Care Home) funded by the California Department of Social Services provides subsidized child care for children ages 0-3. It is a parental-choice program allowing the parent to choose from a network of educational child care home settings which best meet the parents needs. Total number of children served in FY 2021-22: 228.Total expenditures: $3,790,052 OTHER PROGRAM SERVICES 10: As part of operating MAOFs Child Care and Development Programs (which include Child Care, State Pre-School, Migrant Workers, Early Childhood and Development, and the Head Start and Early Head Start programs), MAOF participates in the California Child Care and Adult Food Program (CACFP). This program gives financial aid to MAOFs childcare centers operating in seven counties for meals and snacks to children enrolled. The objectives of the program are to improve the diets of children under 13 years of age by providing them with nutritious, well-balanced meals, and to develop good eating habits that will last through later years. Total number of meals served to children in FY 2021-22 was 658,967, which includes breakfast, lunch and snacks.Total expenditures: $1,694,757 OTHER PROGRAM SERVICES 11: The CalWORKs Stage One Program at MAOF is funded by the Los Angeles County Department of Public Social Services. The program is a subsidized child care program for eligible families on CalWORKs (cash assistance) or when a family starts receiving CalWORKs cash aid. CalWORKs clients may be served in Stage One, ideally within a period of six months, or until the County determines that the family situation is stable, or if no funds are available in Stage Two. Former CalWORKs clients are also eligible to receive child care services in Stage One and/or Stage Two for a total of no more than 24 months after they leave cash aid. Total number of family cases served by MAOF under this program in FY 2021-22 was 8,847.Total expenditures: $11,092,423 OTHER PROGRAM SERVICES 12: MAOF also offers the Senior Hispanic Information and Assistance program (SHIAS) to seniors throughout Los Angeles, funded by the City of Los Angeles Department of Aging. It provides information and assistance services in the areas of health, transportation, housing, employment, naturalization, hunger awareness, documents preparation assistance, and others. In addition, the L.A. Department of Aging awarded MAOF grants to operate the Multiservice Senior Services program to provide evidence-based services, congregate meals, transportation, home delivered meals and social services to seniors in the East Los Angeles areas. In FY 2021-22, Total number of meals served was 80,957.Total expenditures: $1,238,857 OTHER PROGRAM SERVICES 13: MAOF also operates the WIOA program for Adults and the Work Experience program administered by the County of Kern Employment Training Resource and offers the same services to the adult segment of the population. These include bookkeeping and clerical class funded by WIOA, and the Work Experience Program funded by the Department of Human Services and AB 109, which provided them with the necessary skills and training to land in productive jobs in their communities. More than 128 participants and their families were served during the fiscal year.Total expenditures: $370,124 OTHER PROGRAM SERVICES 14: MAOF is also a recipient of funding from the California Department of Social Services to process applications for food stamps through the CalFresh Program. This program is for low-income people who meet federal income eligibility rules and want to add to their budget to put healthy and nutritious food on the table. It helps improve their overall health and well-being. It issues monthly electronic benefits cards (EBT cards) to qualified low-income families to buy most foods at many markets and food stores. Last fiscal year, 740 applications were processed.Total expenditures: $45,032 Form 990, Part VI, Line 11b: Form 990 Review Process The Form 990 is presented to the CEO/President for review. It is then presented to the Audit Committee for further review and approval. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Monthly review of general ledger by Program Accountant, Program Directors, Vice President of Operations, Financial Manager and CFO. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management The salaries of CEO, VP of Operations, CFO, and Human Resources Director are reviewed and approved by the Board Compensation Committee based on actual performance evaluations. The CEO's salary is subject to final approval by the Board of Directors. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees Other key employees' salaries are reviewed and approved by the CEO based on individual performance evaluation. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available After the Board of Directors approves the Form 990, it is then photocopied by the Finance and Accounting Department for filing. It is then filed in a separate drawer that is open for inspection by anyone. Other Changes In Net Assets Or Fund Balances - Other Increases CDE Modules = $74667 Other Changes In Net Assets Or Fund Balances - Other Increases Government Funded Asset = $1478115 Form 990, Part XII, Line 2: Change of Oversight or Selection Process Financial Statements and Reporting - An Audit Committee was formed by the Board of Directors that is directly responsible for the oversight of the annual financial audit. MAOF Properties Inc PO Box 578 Montebello CA 90640 954501175 Property Management CA 501 (a) 501 (c) (3) N/A false false false false false false false false false false false true false false false false false false false false MAOF Properties Inc k 562748 Payment