2020-07-14T16:19:41-05:00 2019-06-30 910189318 MOSS ADAMS LLP 4747 EXECUTIVE DR SUITE 1300 SAN DIEGO CA 92121 990 2018-07-01 951945256 EPISCOPAL COMMUNITY SERVICES EPIS 6192282800 401 MILE OF CARS WAY NO 350 NATIONAL CITY CA 91950 LESSLIE KELLER CEO 6192282800 2020-07-14 1 PATRICIA J MAYER P00188643 8586271400 68.5.96.36 2020-07-14 15:50:11 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 A684B3357E27637731C2152B3B8EE3B07A471F14 2018 2021-01-29 14:40:06Z LESSLIE KELLER 401 MILE OF CARS WAY NO 350 NATIONAL CITY CA 91950 28624837 0 X WWW.ECSCALIFORNIA.ORG X 1927 CA ECS PROVIDES COMPREHENSIVE SOCIAL SERVICES TO LOW-INCOME FAMILIES AND INDIVIDUALS. 18 18 483 2432 0 0 24777884 26568294 2109453 1941158 9093 53659 35841 -51486 26932271 28511625 81335 505327 0 0 17391056 19775309 0 0 263245 9048814 8560774 26521205 28841410 411066 -329785 5950285 5715519 2081485 2114316 3868800 3601203 X SERVING GOD BY SERVING THOSE IN NEED THROUGH PROGRAMS THAT FOSTER HOPE AND DIGNITY. 0 0 18584073 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 5. 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 2000 LOW INCOME PRESCHOOL CHILDREN AND THEIR FAMILIES. SERVICES ARE DELIVERED IN A VARIETY OF (SEE SCHEDULE O FOR CONTINUED DESCRIPTIONS) SETTINGS INCLUDING 13 CENTERS, 9 PUBLIC SCHOOL SETTINGS (PARTNERSHIP WITH THE CHULA VISTA, SAN YSIDRO, AND SOUTH BAY ELEMENTARY SCHOOL DISTRICTS) AS WELL AS IN 23 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. 6821636 505327 1941158 HOUSING & CLINICAL SERVICES:1. 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 3,450 CLIENTS SERVED SUCCESSFULLY COMPLETED THE PROGRAM. 2. 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 260 LOW INCOME FAMILIES (SEE SCHEDULE O FOR CONTINUED DESCRIPTIONS) (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. 3. 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 40 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. 4. FRIEND TO FRIEND EMPOWERS HOMELESS ADULTS BY PROVIDING A STREET BASED PROGRAM TO HOMELESS, MENTALLY ILL ADULTS MANY WITH SUBSTANCE USE DISORDERS. SERVICES INCLUDE OUTREACH, ADVOCACY, REFERRAL AND LINKAGE, CASE MANAGEMENT AND VOCATIONAL REINTEGRATION SERVICES. FRIEND TO FRIEND HAS A FULLTIME SSI/SSDI ADVOCATE, A VOCATIONAL REHAB SPECIALIST, A PEER COUNSELOR, A COMPUTER LAB AND MANY CLASSES AND DISCUSSION GROUPS SUCH AS MUSIC, ART AND WRITING THERAPY; WELLNESS AND RECOVERY, MEDICATION FOR SUCCESS, ROADMAP TO RECOVERY, VOCATIONAL INTERVIEWING AND JOB SEARCH AS WELL AS SOCIAL ACTIVITIES. ECS REACHED OVER 500 HOMELESS IN IT'S LAST YEAR OF THE CONTRACT, WHICH ENDED 3/31/2019.5. ECS CENTRAL EAST REGIONAL RECOVERY CENTER PROVIDES SUBSTANCE USE DISORDER TREATMENT TO MORE THAN 735 CLIENTS ANNUALLY IN THE CENTRAL REGION OF SAN DIEGO. ON SITE MENTAL HEALTH SERVICES, CASE MANAGEMENT, TRANSPORTATION, HOUSING SUPPORT AND VOCATIONAL ASSISTANCE ARE ALSO PROVIDED. 776457 ECS NUTRITION SERVICES PROGRAMS PROVIDES OVER 400,000 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. 26182166 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 100 0 1 483 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 18 18 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X MINDY MALLIE 6192282800 401 MILE OF CARS WAY SUITE 350 NATIONAL CITY CA 91950 RT REV KATHARINE JEFFERS SCHORI CHAIRMAN 2.00 X X 0 0 0 MS SHEILA FERGUSON PRESIDENT 4.00 X X 0 0 0 MS ROSEANN MYERS VICE PRESIDENT 2.00 X X 0 0 0 MS MICHELLE PARDINI TREASURER 4.00 X X 0 0 0 MR ALLEN SWEET SECRETARY 4.00 X X 0 0 0 MR STEPHEN TURNBULL IMMEDIATE PAST PRESIDENT 2.00 X 0 0 0 MR DOUGLAS FREMDLING DIRECTOR 2.00 X 0 0 0 MS JOAN L HUCK DIRECTOR 2.00 X 0 0 0 MR JOE GAMBOA DIRECTOR 2.00 X 0 0 0 MS CARROLL LEVIEN DIRECTOR 2.00 X 0 0 0 MR ADAM GORDON DIRECTOR 2.00 X 0 0 0 THE REV GWYNN LYNCH DIRECTOR 2.00 X 0 0 0 MS JESSICA RIPPER DIRECTOR 2.00 X 0 0 0 MS CHRISTINE BAGLEY DIRECTOR 2.00 X 0 0 0 RT REV CATHERINE DOWDLE DIRECTOR 2.00 X 0 0 0 MR ROBERT HULTERSTROM DIRECTOR 2.00 X 0 0 0 DR EQUILLA LUKE DIRECTOR 2.00 X 0 0 0 MS LESSLIE KELLER CHIEF EXECUTIVE OFFICER 40.00 X 178569 0 13040 MR DOUG REISS CHIEF FINANCIAL OFFICER (THRU 1/19) 40.00 X 133559 0 4282 MS MINDY MALLIE CHIEF FINANCIAL OFFICER (AS OF 12/18) 40.00 X 0 0 0 MS ELIZABETH BOYER HEAD START DIRECTOR 40.00 X 109117 0 10989 421245 0 28311 3 0 1 0 CLEANNET SAN DIEGO 1660 HOTEL CIRCLE NORTH SUITE 226 SAN DIEGO CA 92108 JANITORIAL SERVICES 237946 1 137949 25902728 527617 129159 26568294 SERVICE FEES 900099 1932338 1932338 HOUSING AND SUPPORTIVE SERVICES 900099 8820 8820 1941158 49772 49772 858 3029 0 0 858 3029 3887 3887 54577 137949 113212 -58635 -58635 MISCELLANEOUS REVENUE 900099 7149 7149 7149 28511625 1941158 0 2173 505327 505327 363671 2580 334334 26757 14814349 13636793 1036964 140592 418946 397918 16686 4342 2856548 2688421 147186 20941 1321795 1200899 107526 13370 358116 298850 51780 7486 10127 8156 1971 102654 95966 6688 9885 9885 2451431 2309194 136364 5873 899729 859985 29764 9980 276805 196183 64108 16514 3658641 3329147 317277 12217 130345 118516 9198 2631 29260 17899 10232 1129 21708 21263 445 297500 297500 114808 15268 99515 25 SD COUNTY ACCORD FEES 97871 97871 BANK FEES 36068 23338 11348 1382 LICENSING FEES 34103 33200 897 6 VEHICLES (INCLUDING FUE 29392 25561 3831 2331 2331 28841410 26182166 2395999 263245 1034160 830204 15347 17893 1737273 1477768 63089 412860 3284303 2468415 1064887 815888 1440348 1521182 595181 639724 5950285 5715519 1580963 1264961 0 25000 440211 500522 384144 2081485 2114316 X 3308462 2999665 560338 601538 3868800 3601203 5950285 5715519 X -329785 9385 52803 X 0 1 X 1 1 1 X 21630473 22491756 23076794 24777884 26568294 118545201 21630473 22491756 23076794 24777884 26568294 118545201 118545201 25740 37279 35436 37391 49772 185618 12618 10185 8902 31705 5135 3204 126230 26961 7149 168679 118931203 11662110 0.99680 0.99680 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2014 AMOUNT: $ 5,135. 2015 AMOUNT: $ 3,204. 2016 AMOUNT: $ 126,230. 2017 AMOUNT: $ 26,961. 2018 AMOUNT: $ 7,149. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2206647 2206647 0 837200 261768 575432 240456 240456 815888 DEPOSITS 188652 CHARITABLE REMAINDER TRUSTS 451072 639724 X 28700256 9385 166015 175400 28524856 -13231 -13231 28511625 28967853 126443 126443 28841410 0 28841410 PART X, LINE 2: AS A CALIFORNIA NOT-FOR-PROFIT PUBLIC BENEFIT CORPORATION, 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, 2019 AND 2018, NO PROVISION FOR SUCH TAXES IS REQUIRED. ECS HAD NO UNRECOGNIZED TAX BENEFITS OR LIABILITIES AS OF JUNE 30, 2019 AND 2018. 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 52,803. SPECIAL EVENT RECLASS 113,212. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF FIXED ASSETS -13,231. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF FIXED ASSETS 13,231. SPECIAL EVENT RECLASS 113,212. WATER TO WINE 192526 137949 54577 94660 18552 192526 137949 54577 94660 18552 113212 -58635 1 TRANSITIONAL HOUSING FOR HOMELESS 168 88572 COST CLIENTS FOOD, TRANSPORTATION, PERSONAL HYGIENE ITEMS, CLOTHES HOUSING ASSISTANCE FOR CERRC CLIENTS 136 413811 COST RENT PAYMENTS FOR TEMPORARY HOUSING ASSISTANCE PRIMARY DENTAL CARE FOR HEAD START CLIENTS 12 2944 COST PAYMENTS FOR CHILDREN TO RECEIVE DENTAL TREATMENT 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 0 0 0 0 0 0 0 0 0 MS LESSLIE KELLER CHIEF EXECUTIVE OFFICER 178569 0 0 0 0 0 5577 0 7463 0 191609 0 0 0 X 9460 FMV X 4872 FMV X 3 101331 FMV X AUCTION ITEMS 3 7000 FMV X ART SUPPLIES, TABLES, CHAIRS 4 4396 FMV X GIFT CARDS 2 2100 FMV 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 CONTRIBUTORS TO ECS DURING THE YEAR ARE MEMBERS AND HAVE ONE VOTING RIGHT FOR THE MEMBERSHIP YEAR. THE ORGANIZATION HAS ONE CLASS OF MEMBERSHIP WHICH CONSISTS OF DONORS, VOLUNTEERS, AND PERSONS DEDICATED TO THE PURPOSES OF THE ORGANIZATION. EACH MEMBER HAS ONE VOTE. FORM 990, PART VI, SECTION A, LINE 7A ANY CONTRIBUTOR DURING THE YEAR IS ALLOWED TO ATTEND THE ANNUAL MEETING, SUCH CONTRIBUTOR HAS ONE VOTING RIGHT FOR THE ELECTION OF BOARD MEMBERS FOR THAT MEMBERSHIP YEAR. ANY PERSON WHO IS DEDICATED TO THE PURPOSES OF THIS CORPORATION SHALL BE ELIGIBLE FOR MEMBERSHIP. ANY PERSON WHO PROVIDES VOLUNTEER SERVICES OR IN-KIND DONATIONS SHALL BECOME A MEMBER OF THE CORPORATION UPON REQUEST. ALL SUCH MEMBERS HAVE ONE VOTING RIGHT AT THE ANNUAL MEETING. 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 MAY 2019. 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 MAY 2019. 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 52,803. 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 5.24 MONTHS.