2020-11-12T10:22:44-06:00 2019-12-31 954557617 Harrington Group CPAs LLP 234 East Colorado Blvd Suite M150 Pasadena CA 91101 990 2019-01-01 951660346 David and Margaret Home Inc DAVI 9095965921 1350 Third Street La Verne CA 91750 Michael Miller Executive Director 9095965921 2020-11-12 1 Sean E Cain CPA P01612986 6264036801 209.133.35.227 2020-11-12 08:22:35 PS P 0B4F3B71C2EC911E577D967EDC65E3E555B204AC 0B4F3B71C2EC911E577D967EDC65E3E555B204AC 2019 2021-01-29 14:40:06Z David & Margaret Youth & Family Svcs Michael Miller 1350 Third Street La Verne CA 91750 16871391 0 X www.davidandmargaret.org X 1910 CA Therapeutic assistance to abused, neglected, and behaviorally challenged children, youth and their families. 18 18 373 292 0 0 17287535 16213372 108852 91236 7313 0 391290 373632 17794990 16678240 2583843 2672966 0 0 12008282 11957066 0 0 338013 3111474 3198211 17703599 17828243 91391 -1150003 7474129 6208024 3575349 3635392 3898780 2572632 X The David & Margaret Home empowers children, youth and families through culturally diverse services that foster emotional, educational, spiritual and identity development. David & Margaret has been in existence for over 100 years and serves over 1,100 people annually. Our residential program receives clients from multiple counties throughout the state. It is not a stopping place but a journey and a stepping stone to a brighter future, and a haven to children, youth, and families. 0 1 6428813 1738558 Unaccompanied Children - The Unaccompanied Children (UC) program is assigned the specific task of caring for children who are under 18 years old, have no legal lawful immigration status in the United States, and have no parent or legal guardian in the United States available to provide care and physical custody. The youth are placed in shelter care (generally 20-30 days) pending a disposition of their case. Some are in residential shelter care and some are placed in long-term foster care. During the year covered, 462 clients were served. 2302445 80689 3300 Transitional Shelter Care Program (TSC) - The TSC is a shelter care program for Department of Child and Family Services, (DCFS), youth who are in need of placement and cannot be placed right away, usually due to being so difficult in placement. We have 10 beds for female adolescents ages 11-17 and 6 beds for female non-minor dependents (NMD) ages 18-20 and their dependent children if they have any with them. By law, they are supposed to be placed by Los Angeles County into placement within 72 hours, but that often does not happen because of the high needs of these youth. During the year covered, 307 youth were served. 1989134 123153 87936 The Campus Residential Program received an STRTP license - Short Term Residential Therapeutic Program as of October 2017. It provides residentially based services to adolescent females and those who identify as females having a history of abuse and/or neglect, and/or being on probation, typically with a history of multiple other out-of-home placements. The STRTP mainly serves clients from Los Angeles, San Bernardino, and Orange counties. During the year covered, 4,119 days of care were provided. 4399993 730566 Learning Enhancement Center - provides a multi-sensory treatment program to improve the learning process of individuals with learning disabilities. Community members, ages 5 and up, David & Margaret residents, and foster youth are served in La Verne. During the year covered, 8 clients were served.Transitional Living Programs - Aims to reduce the homelessness among current and foster youth by providing access to safe, affordable, and supportive housing for youth transitioning out of the foster care system. The program provides job training, educational support, case management and counseling. The Transitional Housing Plus program served 79 clients.Mental Health Program - Provides individual and family therapy, psychological testing, medication evaluation and follow-up, therapeutic behavioral services, and case management linkage to community resources. During the year covered, 265 clients were served.Foster Family Agency and Adoption Agency offers parent training and foster home approval for resource families; Foster-adoption program for resource families who want to move toward adoption; Treatment foster care, providing specialized training for resource families for clients requiring a higher level of care, 24,127 days of care were provided. The Foster Care program served 66 clients. 4399993 730566 15120385 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 51 0 1 373 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X Phoebe Miyamoto 9095965921 1350 Third Street La Verne CA 91750 Sabina Sullivan Board President 1.00 X X 0 0 0 Patricia Guild Board Vice President 1.00 X X 0 0 0 Susan Hume Treasurer 1.00 X X 0 0 0 Ellenor Hodson Secretary 1.00 X X 0 0 0 Gerilynn P Abracosa Board Member 1.00 X 0 0 0 Brian Bowcock Board Member 1.00 X 0 0 0 Bill Boynton Board Member 1.00 X 0 0 0 Darcy Coulter Board Member 1.00 X 0 0 0 Robert Dalton Board Member 1.00 X 0 0 0 Kevin Kearney Board Member 1.00 X 0 0 0 Elizabeth Liz Martinez Board Member 1.00 X 0 0 0 John Norton Board Member 1.00 X 0 0 0 Sharon Shellman Board Member 1.00 X 0 0 0 Thomas Taylor Board Member 1.00 X 0 0 0 Arun Tolia Board Member 1.00 X 0 0 0 J Ramon Villanueva Board Member 1.00 X 0 0 0 Amaryllis Watkins Board Member 1.00 X 0 0 0 Karen Zubiate-Beauchamp Board Member 1.00 X 0 0 0 Charles Rich Executive Director 50.00 X 156253 0 8079 Phoebe Miyamoto Finance Director 40.00 X 101772 0 5894 Michael Miller Chief Program Officer 50.00 X 146016 0 5869 Margaret Bohlman Chief Community Engagement Officer 40.00 X 128644 0 5875 532685 0 25717 4 0 1 0 Huntington Culinary Inc 7071 Warner Ave Suite 714 Huntington Beach CA 92647 Food Services 324107 US Foods Inc 15155 Northam St La Mirada CA 90638 Food Services 196950 Centre Construction PO Box 843 Walnut CA 91788 Construction 188816 Oden Maintenance 950 Lyford Dr San Dimas CA 91773 Janitoral Services 105084 4 31051 15336679 845642 102339 16213372 Nonpublic School Mgmt. Fees 611600 87936 87936 Private Placement Fees 623990 3300 3300 91236 102748 0 102748 102748 102748 28002 31051 28002 0 360606 165149 195457 195457 Miscellaneous income 900099 75427 75427 75427 16678240 91236 0 373632 1035070 1035070 1637896 1637896 271998 17397 254601 9268116 8143420 890276 234420 81327 77185 2936 1206 1624257 1465538 135906 22813 711368 615150 79644 16574 28662 23688 4974 102032 102032 317346 178370 105801 33175 30762 30762 321696 260130 51387 10179 92767 51791 32595 8381 1484953 1210390 274455 108 171981 138174 33788 19 20079 13206 6873 13934 13934 223583 106274 117309 183631 51236 132395 Miscellaneous 126832 85482 36429 4921 Dues & subscriptions 39753 1829 35536 2388 Food/First aid 36713 7435 26362 2916 Bad debt expense 1850 1850 1637 724 913 17828243 15120385 2369845 338013 1409640 789795 1178208 711516 927697 611308 12126 11836 157201 46985 9508588 5683993 3657357 3824595 131900 211989 7474129 6208024 1683556 1518429 1448404 1702051 443389 414912 3575349 3635392 X 3001468 2045207 897312 527425 3898780 2572632 7474129 6208024 X -1150003 -176145 X 0 1 X 1 1 1 X 12436379 14748466 14950878 17287535 16213372 75636630 12436379 14748466 14950878 17287535 16213372 75636630 75636630 27156 71056 47464 250815 137467 533958 77814 57082 140303 147788 75427 498414 76669002 2353431 0.98650 0.98610 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 79653 20000 99653 79653 79653 79653 2576 2576 79653 79653 19 19 79653 79653 22 22 79653 1.00000 0 0 417774 417774 7307845 4257348 3050497 1579428 1426645 152783 203541 203541 3824595 X 16712959 34719 34719 16678240 0 16678240 18039107 210864 210864 17828243 0 17828243 Part V, Line 4: The interest is used for scholarship expenditures of the organization while the corpus remains intact in perpetuity. Part X, Line 2: David & Margaret 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 David & Margaret in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. David & Margaret'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: Change in value of split-interest agreement 34,719. Annual Gala 59053 31051 28002 110 16476 300 2375 8741 59053 31051 28002 110 16476 300 2375 8741 28002 0 1 Ettie Lee Homes Inc PO Box 339 Baldwin Park CA 91706 951949862 501(c)(3) 1035070 Unaccompanied Minor Program Specific assistance to individuals & foster parents 1383 1637896 Part I, Line 2: The organization maintains records to substantiate the amount of grants or assistance given and the selection criteria used to award the grants. The organization reviews and follows all requirements set by internal documents for issuing grants to individuals as stated in Section 3.3 in the Accounting and Financial Handbook. X X 0 0 0 0 0 0 0 0 0 Charles Rich Executive Director 156253 0 0 0 0 0 3020 0 5059 0 164332 0 0 0 Michael Miller Chief Program Officer 146016 0 0 0 0 0 810 0 5059 0 151885 0 0 0 X 47469 FMV X 65965 31788 FMV X Miscellaneous 87962 23082 FMV 0 1 0 Part I, Column (b): The number of contributions is based on the number of pieces donated from the contributors. Form 990, Part III, line 3 In August 2019, David & Margaret made the determination to close its Short-Term Residential Therapeutic Program (STRTP) due to the negative financial impact on the program was having on the Agency. At the end of November 2019, Los Angeles County Department of Children and Family Services decided to terminate the Temporary Shelter Care Facility contract and place the agency's TRansitional Housing Program on a termination hold. Form 990, Part VI, Section B, line 11b The Form 990 is reviewed by members of the board, Executive Director and Finance Director before submission to the IRS. Form 990, Part VI, Section B, line 12c All employees, and board members, of David & Margaret Youth and Family Services ("D&M") shall avoid any conflict of interest or appearance of conflict of interest between their own individual interests and those of D&M. The policy is regularly and consistently monitored by the governing body and signed annually. Form 990, Part VI, Section B, line 15 The Board of Directors of David & Margaret Youth and Family Services shall take the following steps in order to determine reasonable compensation for the Executive Director and the Director of Finance: 1. The Board of Directors shall review and approve the executive compensation. Executive compensation shall be determined by persons who are knowledgeable in compensation matters and who have no financial interest in the determination. Executive compensation payments are presumed to be reasonable if the compensation arrangement is approved in advance by an authorized body composed entirely of individuals who do not have a conflict of interest with respect to the arrangement. 2. The Board of Directors shall use appropriate comparability data. Comparability data generally involves looking at compensation levels paid by similarly situated organizations for functionally comparable positions. One method is to obtain compensation surveys or studies from independent outside compensation consultants for this purpose. 3. The Board of Directors shall document in the minutes contemporaneous substantiation of the deliberation and decision for executive compensation. 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 upon request. The Form 990 can be accessed on another organization's website (www.guidestar.org). Form 990, Part XI, line 9: Net asset adjustments -210,864. Change in value of split-interest agreements 34,719.