2023-05-11T17:37:21-05:00 2022-06-30 954557617 Harrington Group CPAs LLP 2698 Mataro Street Pasadena CA 91107 990 2021-07-01 942264395 Victor Treatment Centers Inc VICT 5308930758 1360 E Lassen Ave Chico CA 95973 Edward E Hackett CFO 5308930758 2023-05-11 1 Edward Hackett 999009999 Sean E Cain CPA P01612986 6264036801 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z Simona Cataldo 1360 E Lassen Ave Chico CA 95973 24532661 0 X www.victor.org X 1976 CA Guided by its mission, "To be a catalyst for sustained improvement in the lives of those we touch", Victor Treatment Centers, Inc. ("VTC") provides a broad continuum of behavioral health and foster care services to children ages 0 to 18. 7 7 309 7 0 0 20447632 13328420 1903388 1408797 -64898 7290032 1151539 1014135 23437661 23041384 10200010 8000000 0 0 15248011 10052404 0 0 0 8185879 5606595 33633900 23658999 -10196239 -617615 25764928 23632241 3958810 2828454 21806118 20803787 X As part of its broad continuum of services, Victor Treatment Centers, Inc. operates a 24-hour residential treatment facility for severely emotionally disturbed and mentally ill minors also providing special education and mental health services. VTC also provides special education which provides a positive experience and a comprehensive educational curriculum. VTC receives most of its funding from county and state agencies, with certain portions of its funding originating from the federal government. 0 0 12060509 8000000 Residential Services: VTC residential services are offered in Santa Rosa, California. The Residential programs served 42 clients. 2960229 VTC provides a full range of individualized specialty mental health services and medication support services to youth placed in VTC's residential programs, and community based mental health services to youth in Los Angeles County. These services are based on a comprehensive assessment of needs and are provided by highly trained and licensed staff, mental health professionals and para-professionals. All services are individualized to the specific child/youth and their family. VTC places great emphasis on the utilization of nationally recognized Evidenced Based Practices in the provision of its mental health services. During the reporting period, 73 clients were served. 1689956 1408797 School Services: We provide specialized, accredited, non-public school services in conjunction with our residential and mental health services to address the educational needs of children who are unable to learn and function effectively in public school settings due to their serious emotional disturbances. These services are also provided to many students who live in the community yet require a highly intensive educational environment in which to learn. We are proud of the many children who successfully transition back to public education settings and who make dramatic academic progress in our schools. The School programs served 63 students. 4792291 Home Based Family Care: We provide home-based family care for children through our Foster Family Agency. In addition, we recruit, certify and train resource parents, provide professional support to resource parents and assist in finding home or other temporary or permanent placements for children who require more intensive care. Our social workers visit our resource families each week and have access to our Licensed Marriage and Family Therapists, ensuring a successful foster care and adoption experience for both child and family. During the reporting period, 150 clients were served. 4792291 21502985 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 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 1 0 0 0 1 73 0 1 309 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X Edward E Hackett CFO 5308930758 1360 E Lassen Avenue Chico CA 95973 Cathy Rayden Board Chair 2.00 X X 0 0 0 Carolyn McKeown-Fish Board Vice President 1.00 X X 0 0 0 Karenlee Mannerino Board Secretary 1.00 X X 0 0 0 Spencer Bolich Board Member 1.00 X 0 0 0 Kasim Khan Board Member 1.00 X 0 0 0 Susan Forbes Board Member 1.00 X 0 0 0 Jana Trew Board Member 1.00 X 0 0 0 Edward Hackett CFO/Treasurer 1.00 X 0 0 0 Simona Cataldo CEO 30.00 X 220000 0 0 Kelly Hernandez Director 40.00 X 161034 0 40594 Lorraine Romero Director 40.00 X 101195 0 23828 482229 0 64422 3 0 1 0 Jackson & Coker Locumtenens LLC PO Box 277638 Atlanta GA 30384 Staff services 111551 1 13278325 50095 13328420 Non-public schools 611600 1250653 1250653 Transportation revenue 480000 158144 158144 1408797 133707 133707 886935 0 886935 886935 886935 895338 7752264 931844 559433 -36506 7192831 7156325 7156325 Miscellaneous income 900099 127200 127200 127200 23041384 1408797 0 8304167 8000000 8000000 220000 220000 6928190 5607725 1320465 88913 74935 13978 2306232 1943675 362557 509069 429040 80029 1000019 1000019 4340 2821 1519 477121 310830 166291 262999 144606 118393 62131 42270 19861 774180 306778 467402 237999 108295 129704 64302 50440 13862 526421 208601 317820 35222 13957 21265 Specific assistance 1565252 1548750 16502 Other expenses 275817 125419 150398 Equip. rental & maint. 197250 49129 148121 Food/recreational suppl 115013 94490 20523 8529 2441224 -2432695 23658999 21502985 2156014 0 11264 8499 5486670 4556536 1816807 2355188 613666 885172 26392095 13078983 14549669 13313112 2166022 2017833 294203 294203 826627 201698 25764928 23632241 3958810 2828454 3958810 2828454 X 21790694 20803787 15424 0 21806118 20803787 25764928 23632241 X -617615 -375818 -8898 X 0 1 X 1 1 1 X 14049239 24742302 25439438 20447632 13328420 98007031 14049239 24742302 25439438 20447632 13328420 98007031 98007031 2791510 2242186 768322 795393 1020642 7618053 148387 1029289 105926 390103 127200 1800905 107425989 15586458 0.91230 0.90930 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3720366 3720366 19021019 9612721 9408298 1328274 1210031 118243 1572823 1526464 46359 749613 729767 19846 13313112 X 22656668 -375818 -8898 -384716 23041384 0 23041384 23658999 0 23658999 0 23658999 Part X, Line 2: Victor is exempt from taxation under Internal Revenue Code Section 501(c)(3) and California Revenue and Taxation Code Section 23701d. Generally accepted accounting principles provide accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken by the Victor in their federal and state exempt organization tax returns are more likely than not to be sustained upon examination. Victor's returns are subject to examination by federal and state taxing authorities, generally for three and four years, respectively, after they are filed. Part XI, Line 2d - Other Adjustments: Perpetual Trust -8,898. 1 Helping Others Soar Foundation 1360 East Lassen Avenue Chico CA 95973 831394686 509(a)(3) 8000000 0 Contribution 1 Part I, Line 2: The Board of Directors approved a contribution of its long-term investment assets to the Helping Others Soar Foundation, a related organization. X X X X 0 0 0 0 0 0 0 1 0 Simona Cataldo CEO 220000 0 0 0 0 0 0 0 0 0 220000 0 0 0 Kelly Hernandez Director 142053 0 12000 0 6981 0 4317 0 36277 0 201628 0 0 0 Part I, Line 7 Kelly Hernandez received incentive compensation of $12,000 in calendar year 2021. Form 990, Part VI, Section B, line 11b A copy of the Form 990 is provided to the governing body before it is filed. The draft Form 990 is reviewed by the Board Chair with agency staff and the agency audit firm which prepares the Form 990. Any questions are discussed and resolved. It is then available to Board members before being filed. After this review, the Form 990 is filed. Form 990, Part VI, Section B, line 12c Each year, the Board of Directors reviews the conflict of interest policy and has each Board member sign a document that either discloses any possible conflict of interest or states no such relationship exists. Any related party transactions are also reviewed and discussed as part of the independent audit. Any actual or potential conflicts are discussed and decisions made related to their appropriateness. Form 990, Part VI, Section B, line 15 The compensation of the CEO is reviewed and set by the Board of Directors and benchmarked against similarly situated agencies utilizing an independent compensation study and compensation consultant. This analysis is documented and presented to the Board of Directors for review, deliberation and approval at a closed session Board meeting. The agency benchmarks compensation of key employees utilizing Guidestar as well as other salary surveys to ensure that compensation is within industry guidelines. The benchmark results are documented and reviewed by the Board of Directors and the minutes of the review and approval for CEO and key employees are recorded and maintained. When applicable in the fiscal period, any other officers or key employees' compensation is determined by the same process. Form 990, Part VI, Section C, line 19 The organization makes its governing documents, conflict of interest policy, and financial statements available to the public. All such documents and statements are available upon request. The Form 990 is filed with the Internal Revenue Service and the California Franchise Tax Board making these documents public. The organization's Form 990's are available on the Guidestar website at www.guidestar.org. Form 990, Part XI, line 9: Write-down of Perpetual Trust -8,898. Helping Others Soar Foundation 1360 East Lassen Avenue Chico CA 95973 831394686 Financial support CA 501(c)(3) Line 12b, II Victor Treatment Centers Inc 0 Victory Comp Inc 1360 East Lassen Avenue Chico CA 95973 202493595 Operates as group workers comp self insurance program CA N/A C 0.33000 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 Victory Comp Inc R 1000019 At Cost Helping Others Soar Foundation B 8000000 FMV