2019-05-14T17:07:20-05:00 2018-06-30 910189318 MOSS ADAMS LLP 4747 EXECUTIVE DRIVE SUITE 1300 SAN DIEGO CA 92121 990 2017-07-01 951945256 EPISCOPAL COMMUNITY SERVICES EPIS 6192282800 401 MILE OF CARS WAY NO 350 NATIONAL CITY CA 91950 LESSLIE KELLER CEO 6192282800 2019-05-13 1 PATRICIA J MAYER P00188643 8586271400 12.129.7.100 2019-05-13 21:44:44 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 5AA2B9289D373ED9AECE1682C470BAAD2873C4EE 2017 2019-02-21 02:37:17Z LESSLIE KELLER 401 MILE OF CARS WAY NO 350 NATIONAL CITY CA 91950 27026979 0 X WWW.ECSCALIFORNIA.ORG X 1927 CA ECS PROVIDES COMPREHENSIVE SOCIAL SERVICES TO LOW-INCOME FAMILIES AND INDIVIDUALS. 18 18 453 2214 0 0 23076794 24777884 2559958 2109453 275021 9093 136415 35841 26048188 26932271 182419 81335 0 0 17137326 17391056 0 0 212899 8156174 9048814 25475919 26521205 572269 411066 6046513 5950285 2584646 2081485 3461867 3868800 X SERVING GOD BY SERVING THOSE IN NEED THROUGH PROGRAMS THAT FOSTER HOPE, DIGNITY AND INDEPENDENCE. 0 0 18120763 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 SETTINGS INCLUDING 14 CENTERS, 9 PUBLIC SCHOOL SETTINGS (PARTNERSHIP WITH THE CHULA VISTA AND SOUTH BAY ELEMENTARY SCHOOL DISTRICTS) AS WELL AS IN 22 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. 5228046 81335 2109453 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. OVER 70% OF THE APPROXIMATELY 4,500 CLIENTS SUCCESSFULLY COMPLETE 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 300 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. ECS FRIEND TO FRIEND EMPOWERS HOMELESS ADULTS BY PROVIDING A STREET BASED PROGRAM TO OVER 1000 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.5. ECS CENTRAL EAST REGIONAL RECOVERY CENTER PROVIDES SUBSTANCE USE DISORDER TREATMENT TO MORE THAN 400 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. 722765 ECS NUTRITION SERVICES PROGRAMS PROVIDES OVER 625,000 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. 24071574 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 0 0 0 0 0 0 0 0 0 1 100 0 1 453 1 0 0 0 0 0 1 1 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 MR STEPHEN TURNBULL PRESIDENT 4.00 X X 0 0 0 MR DOUGLAS FREMDLING VICE PRESIDENT 2.00 X X 0 0 0 MS SHEILA FERGUSON DIRECTOR 2.00 X 0 0 0 MS PAM CROOKS SECRETARY 4.00 X X 0 0 0 THE REV TERRY DIRBAS DIRECTOR 2.00 X 0 0 0 MR LLOYD HAMILTON 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 AIME CRESPO DIRECTOR 2.00 X 0 0 0 MS CARROLL LEVIEN DIRECTOR 2.00 X 0 0 0 MS MICHELLE PARDINI TREASURER 4.00 X X 0 0 0 MS ROSEANN MYERS DIRECTOR 2.00 X 0 0 0 MS MARIE TUTHILL DIRECTOR 2.00 X 0 0 0 MR ADAM GORDON DIRECTOR 2.00 X 0 0 0 MR ALLEN SWEET 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 LESSLIE KELLER CHIEF EXECUTIVE OFFICER 40.00 X 173958 0 12143 MR DOUG REISS CHIEF FINANCIAL OFFICER (THRU 1/19) 40.00 X 123328 0 4146 MS BUFFIE BOYER HS DIRECTOR 40.00 X 105360 0 10111 402646 0 26400 3 0 1 0 CLEANNET SAN DIEGO 1660 HOTEL CIRCLE NORTH SUITE 226 SAN DIEGO CA 92108 JANITORIAL SERVICES 215903 MOSS ADAMS LLP PO BOX 101822 PASADENA CA 91189 FINANCIAL 108377 2 124077 23934591 719216 24777884 SERVICE FEES 900099 2094133 2094133 HOUSING AND SUPPORTIVE SERVICES 900099 15320 15320 2109453 37391 37391 28298 -28298 -28298 -28298 75290 124077 66410 8880 8880 MISCELLANEOUS REVENUE 900099 26961 26961 26961 26932271 2109453 0 44934 X 81335 81335 335130 276411 58719 12976215 11848547 1027842 99826 366825 337360 26925 2540 2626899 2524999 93173 8727 1085987 1005676 71816 8495 287722 267632 17975 2115 23546 2105 21441 81110 69223 11887 9125 9125 2688307 2597381 90926 1453690 1387005 58418 8267 242498 168757 63870 9871 3428044 3103464 312102 12478 137391 130673 6198 520 29273 14761 14473 39 31093 26651 4442 299697 299697 119047 11042 108005 SD COUNTY ACCORD FEES 99891 99891 LICENSING FEES 41305 38246 2559 500 BANK FEES 38071 24203 13066 802 VEHICLES (INCLUDING FUE 30728 24650 6078 8276 8276 26521205 24071574 2236732 212899 870130 1034160 18297 15347 1626616 1737273 183286 63089 3401320 2336433 1322636 1064887 1314142 1440348 711406 595181 6046513 5950285 1911412 1580963 32498 640736 500522 2584646 2081485 X 2998763 3308462 463104 560338 3461867 3868800 6046513 5950285 X 411066 49508 -53641 X 0 1 X 1 1 1 X 19661156 21630473 22491756 23076794 24777884 111638063 19661156 21630473 22491756 23076794 24777884 111638063 111638063 21159 25740 37279 35436 37391 157005 4492 12618 10185 8902 36197 5378 5135 3204 126230 26961 166908 111998173 12594984 0.99680 0.99700 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2013 AMOUNT: $ 5,378. 2014 AMOUNT: $ 5,135. 2015 AMOUNT: $ 3,204. 2016 AMOUNT: $ 126,230. 2017 AMOUNT: $ 26,961. 2209505 1307040 902465 856567 775401 81166 335248 253992 81256 1064887 DEPOSITS 196912 CHARITABLE REMAINDER TRUSTS 398269 595181 X 27022846 49508 12769 62277 26960569 -28298 -28298 26932271 26615913 94708 94708 26521205 0 26521205 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, 2018 AND 2017, NO PROVISION FOR SUCH TAXES IS REQUIRED. ECS HAD NO UNRECOGNIZED TAX BENEFITS OR LIABILITIES AS OF JUNE 30, 2018 AND 2017. 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 -53,641. SPECIAL EVENT RECLASS 66,410. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF FIXED ASSETS -28,298. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT RECLASS 66,410. LOSS ON DISPOSAL OF FIXED ASSETS 28,298. WATER TO WINE 179356 113506 65850 53552 237 7544 CHANE GANG CONCERT 20011 10571 9440 3893 1184 199367 124077 75290 57445 237 8728 66410 8880 1 TRANSITIONAL HOUSING FOR HOMELESS 89 55442 COST CLIENTS FOOD, TRANSPORTATION, PERSONAL HYGIENE ITEMS, CLOTHERS HOUSING ASSISTANCE FOR CERRC CLIENTS 17 25893 COST RENT PAYMENTS FOR TEMPORARY HOUSING ASSISTANCE 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 173958 0 0 0 0 0 5438 0 6705 0 186101 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 JUNE 2018. 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 JUNE 2018. 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 IX, LINE 11G HS DAY CARE PROVIDRS: PROGRAM SERVICE EXPENSES 2,338,802. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,338,802. VENUE/EVENT COSTS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,870. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,870. AUDIO/VIDEO/PHOTOS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,041. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,041. TEMPORARIES - AGENCIES: PROGRAM SERVICE EXPENSES 52,288. MANAGEMENT AND GENERAL EXPENSES 14,346. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 66,634. PARENT SERVICES: PROGRAM SERVICE EXPENSES 2,701. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,701. PAYROLL SERVICE EXPENSE: PROGRAM SERVICE EXPENSES 17,865. MANAGEMENT AND GENERAL EXPENSES 9,952. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 27,817. WFN HR AND BENEFITS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 18,971. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,971. TIME AND ATTENDANCE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 19,372. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,372. TRAINING AND DEVELOPMENT: PROGRAM SERVICE EXPENSES 157,772. MANAGEMENT AND GENERAL EXPENSES 11,909. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 169,681. RECRUITING: PROGRAM SERVICE EXPENSES 50. MANAGEMENT AND GENERAL EXPENSES 2,869. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,919. HIRING EXPENSES: PROGRAM SERVICE EXPENSES 27,328. MANAGEMENT AND GENERAL EXPENSES 6,529. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 33,857. COMMUNITY RELATIONS: PROGRAM SERVICE EXPENSES 575. MANAGEMENT AND GENERAL EXPENSES 3,959. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,534. COMMUNITY VOLUNTEER RELATIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 108. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 108. FORM 990, PART XI, LINE 9: CHANGE IN CHARITABLE REMAINDER TRUST -53,641. 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.