2025-11-14T19:02:27-06:00 2025-06-30 991856619 GRANT THORNTON ADVISORS LLC 53 STATE STREET SUITE 1600 BOSTON MA 02109 990 2024-07-01 951641426 BRAILLE INSTITUTE OF AMERICA INC BRAI 3236631111 741 N VERMONT AVENUE LOS ANGELES CA 90029 DEBRA MARTIN CHIEF FINANCIAL OFFICER 3236631111 2025-11-14 1 0 Erin Couture P01390592 6177237900 2024 2025-03-06 01:10:19Z JAMES P KALES 741 N VERMONT AVENUE LOS ANGELES CA 90029 227494033 0 X WWW.BRAILLEINSTITUTE.ORG X 1961 CA To positively transform the lives of those with vision loss. 17 17 220 1405 10405 260 20334874 10512290 0 0 9989695 69200289 3830412 3922554 34154981 83635133 0 0 0 0 15864502 19446067 221000 1340325 4166912 9217271 9201179 25302773 29987571 8852208 53647562 296457223 311341920 5725011 5318880 290732212 306023040 X To positively transform the lives of those with vision loss. (See Schedule O) 0 0 14875614 (SEE SCHEDULE O)A. Through BIA's Educational Services, 2,186 adults, ages 18 and older, participated in more than 82,000 hours of group classes in two core areas: 1) Daily Living Skills, which teaches adaptive techniques for completing everyday tasks that are critical to staying independent and maintaining quality of life, and 2) Arts & Healthy Living classes, which support emotional and mental well-being. These include classes on topics such as exercise, art, fall prevention, diabetic management, book clubs, discussion groups, and more. 2,800 individuals (including BIA students, low vision professionals, and other community members) attended a variety of seminars, workshops, and professional trainings. Independent Living Skills Instructors provided one-on-one instruction to 347 adults on adaptive techniques for completing routine tasks in the home on their own.B. BIA's Youth Program helped 106 young people (ages 7-19) cultivate self-confidence, independence, and set goals for the future.C. BIA's Child Development program for blind and visually impaired children (ages birth to 6) provided one-on-one services to 213 children and their families.D. BIA's Low Vision Occupational Therapists provided 11,239 one-on-one low vision consultations to 2,800 adults.E. BIA's Orientation and Mobility Specialists provided 4,045 one-on-one training sessions to 909 adults on how to prevent falls and safely navigate their environment using a white cane and sensory awareness.F. BIA's Access Technology staff provided 3,572 one-on-one training sessions in the use of mainstream devices with adaptive features and specialized technologies designed for people with a vision impairment to 1,412 students. 3637219 (SEE SCHEDULE O)BIA's award-winning Library is the official Southern California branch of the National Library Service for the Blind and Print Disabled, a division of the Library of Congress. With a collection of more than 170,000 titles in digital cartridge and braille formats, the Library is BIA's most used service, with 7,886 patrons receiving books and other support. In addition to checking out 792,972 books, Library patrons received one-on-one and group training in the use of accessible reading technologies, and BIA hosted a variety of clubs, classes, and other events. BIA's comprehensive Library services are available through the main library in our Los Angeles headquarters and through our six centers (Anaheim, Coachella Valley, Laguna Hills, Riverside, San Diego, and Santa Barbara) and through partner institutions. 3003265 (SEE SCHEDULE O)A. BIA's Special Collection produced and distributed 1,478 "Dots for Tots" braille storybook kits (for children ages 0-6) free to subscribers.B. BIA's award-winning national Braille Challenge competition, which tests braille competency skills, reached 1,320 students in grades 1-12 across more than 50 media markets in the United States, Canada, the United Kingdom, Ireland and Australia.C. BIA's national orientation and mobility competition, Cane Quest, reached 378 students in grades 3-12. 21516098 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 0 1 1 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 79 0 220 1 1 1 0 0 0 0 1 1 0 0 0 0 X 17 17 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 AL AK AR CA CO CT DC GA HI IL KS KY ME MD MA MI MN MS NH NJ NM NY NC ND NV OK OR PA RI SC TN VA WA WV WI X X KELSEY WONG ASSOCIATE CONTROLLER 3236631111 741 N VERMONT AVENUE LOS ANGELES CA 90029 DIANE WILKINSON DIRECTOR 1.00 0.00 X 0 0 0 DONALD WHINFREY DIRECTOR 1.00 0.00 X 0 0 0 GEORGE E THOMAS DIRECTOR 1.00 0.00 X 0 0 0 HARVEY STRODE DIRECTOR 1.00 0.00 X 0 0 0 JAMES H JACKSON DIRECTOR 1.00 0.00 X 0 0 0 JAMES J RHODES CHAIRMAN 1.00 0.00 X X 0 0 0 JEANNE OLENICOFF DIRECTOR 1.00 0.00 X 0 0 0 JOHN G NUANES DIRECTOR 1.00 0.00 X 0 0 0 LESTER M SUSSMAN DIRECTOR 1.00 0.00 X 0 0 0 LINDA A LAM DIRECTOR 1.00 0.00 X 0 0 0 MADHU AYYAGARI DIRECTOR 1.00 0.00 X 0 0 0 MICHAEL C CORLEY DIRECTOR 1.00 0.00 X 0 0 0 PATRICIA BRAMHALL DIRECTOR 1.00 0.00 X 0 0 0 PERCY DURAN III DIRECTOR (THRU 07/24) 1.00 0.00 X 0 0 0 WILLIAM J LINK DIRECTOR 1.00 0.00 X 0 0 0 RUSSEL HARDER DIRECTOR (AS OF 09/24) 1.00 0.00 X 0 0 0 ROBERTO MEDRANO DIRECTOR (AS OF 06/25) 1.00 0.00 X 0 0 0 EFFIE D SILVA DIRECTOR (AS 05/25) 1.00 0.00 X 0 0 0 ANTHONY TAKETA SECRETARY 38.00 0.00 X 250835 0 24507 DEBRA MARTIN CFO 38.00 0.00 X 350104 0 23785 JAMES D KALES CEO 38.00 0.00 X 426599 0 42514 GARY JIMENEZ VP DEVELOPMENT 38.00 0.00 X 245079 0 23998 WILLIAM NELSON VP PEOPLE AND CULTURE 38.00 0.00 X 238048 0 26902 DHAVAL SHAH DIRECTOR OF IT 38.00 0.00 X 161714 0 21765 JAMIE AUNG CONTROLLER 38.00 0.00 X 158012 0 17200 LISA JIMENEZ VP PROGRAM & SERV. 38.00 0.00 X 212103 0 18945 MARIA VALDIVIA VP TECHNOLOGY 38.00 0.00 X 203187 0 21153 SANDY SHIN VP MARKETING & COMMUN. 38.00 0.00 X 237936 0 33386 SERGIO OLIVA ALFARO VP PROGRAM & SERV. (THRU 1/24) 38.00 0.00 X 147244 0 1255 2630861 0 255410 32 1 1 0 TRUE SENSE MARKETING PO BOX 641114 PITTSBURGH PA 15264 DEVELOPMENT MARKETING 1340325 OLYMPIC MAINTENANCE CO 12030 CLARKSON ROAD LOS ANGELES CA 90064 CLEANING SERVICES 234160 DATASPARC INC 13223-1 BLACK MOUNTAIN ROAD 152 SAN DIEGO CA 92129 IT SOFTWARE SERVICES & SUPPORT 218099 ROBERT HALF PO BOX 743295 LOS ANGELES CA 90074 TEMP AGENCY 214131 ALLIED UNIVERSAL SECURITY SERVICES PO BOX 31001-2374 PASADENA CA 91110 SECURITY SERVICES 210143 13 247500 10264790 10512290 5925559 5925559 3315449 3315449 267257 0 267257 267257 267257 207133630 143858900 63274730 63274730 63274730 MISCELLANEOUS INCOME 900099 339848 10405 329443 339848 83635133 0 10405 73112438 1886297 218234 1244558 423505 14090081 11152084 1407770 1530227 604229 496013 45651 62565 1656377 1334477 112008 209892 1209083 867388 194977 146718 106962 106962 122256 122256 30000 30000 1340325 1340325 1242033 743525 468501 30007 175732 106682 63051 5999 407432 325945 81487 2016084 1890909 89402 35773 350536 120475 110216 119845 1200190 1156984 24004 19202 319544 300371 12782 6391 EQUIP & FACILITY MAINT 1832481 1534283 202621 95577 INSTRUCTIONAL PRGM SUPP 396921 396921 COMMUNITY RELATIONS 352682 341702 10980 DIRECT MAIL 111204 111204 537122 500105 18315 18702 29987571 21516098 4304561 4166912 1312957 1345222 1898761 665285 29056 19056 59540 11881 33465 52968 200342 156018 65080343 41583142 22012799 23497201 265855050 280843194 1101334 999617 3953919 3751478 296457223 311341920 2873168 3039637 2851843 2279243 5725011 5318880 X 246379655 255437197 44352557 50585843 290732212 306023040 296457223 311341920 X 53647562 -38248056 -108678 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 30000 0 0 30000 0 Part II-B, Line 1: BIA worked with a lobbying firm to communicate with legislators and the Governor in order to secure state funding for BIA's library services. 29728388 148786 29877174 29590968 4000 133420 29728388 29456259 5483 129226 29590968 29685410 25018 -254169 29456259 29249471 59514 376425 29685410 1.00000 0 0 53815 6542361 6596176 39185966 27012309 12173657 6783216 3441868 3341348 12514985 11128965 1386020 23497201 GIFT ANNUITY LIABILITIES 1683834 PRESENT VALUE OF LEASE LIABILITY 595409 2279243 X 45278399 -38248056 -108678 -38356734 83635133 0 83635133 29987571 0 29987571 0 29987571 Part V, Line 4: These are net assets resulting from contributions and other inflows of assets whose use by the Institute is limited by donor-imposed stipulations. All permanently restricted net assets are available for endowment. The ending balance on part v, line 1g excludes $3.8 million of interest & earnings and investment appreciation, which is released to temporarily restricted funds, to provide specific program support to improve the lives of blind or visually impaired people. Part X, Line 2: The Institute follows guidance that clarifies the accounting for uncertainty in tax positions taken or expected to be taken in a tax return, including issues relating to financial statement recognition and measurement. This guidance provides that the tax effects from an uncertain tax position can only be recognized in the financial statements if the position is "more-likely-than-not" to be sustained if the position were to be challenged by a taxing authority. The assessment of the tax position is based solely on the technical merits of the position, without regard to the likelihood that the tax position may be challenged. The Institute was organized pursuant to the General Nonprofit Corporation Law of the State of California. The Institute is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code, though it is subject to tax on income unrelated to its exempt purpose, unless that income is otherwise excluded by the Code. The Institute has also been recognized by the California Franchise Tax Board as an organization that is exempt from California franchise and income taxes under Section 23701d of the California Revenue and Taxation Code. The Institute has processes presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated income; to determine its filing and tax obligations in jurisdictions for which it has nexus; and to identify and evaluate other matters that may be considered tax positions. The Institute has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements. Part XI, Line 2d - Other Adjustments: Change in Split Interest -108,678. 1 0 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 The organization has no set periods of solicitation or registration. Nevertheless, its non-discrimination statement is posted on its website. Schedule E, Part I, Line 6 Our financial assistance comprises an appropriation from the state of California which reimburses Braille Institute for a portion of the operating expenses of the library services. This appropriation has been awarded annually. PART I, QUESTION 2 The organization is committed to a policy of racial nondiscrimination as evidenced by statements contained in its articles of incorporation, student handbook, employee handbook, and on the home page of its website. Given the extensive amount of written communication dealing with student admissions and programs, emanating from multiple centers and departments, not all written communications contain a statement of the organization's racially nondiscriminatory policy to which the organization remains deeply committed. X X X X X X 1 Truesense Marketing 502 Keystone Dr Warrendale PA 15086 Direct Mail Consulting 0 773106 1340325 -567219 773106 1340325 -567219 AL AR CA CO CT FL GA HI IL KS KY ME MD MA MI MN MS NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI Schedule G, Part I, Line 2b, Column (v) Fundraiser Additional Information The Institute entered into separate agreements with Truesense Marketing to cover professional fundraising services and professional fundraising expenses, such as printing, paper, envelopes, and postage. Amounts calculated on Schedule G can be supported by the agreements and the expenses paid to Truesense Marketing. X X X X X 1 0 0 0 0 0 0 0 0 JAMES D KALES CEO 426599 0 0 0 0 0 23256 0 19258 0 469113 0 0 0 DEBRA MARTIN CFO 350104 0 0 0 0 0 23256 0 529 0 373889 0 0 0 ANTHONY TAKETA SECRETARY 250835 0 0 0 0 0 15856 0 8651 0 275342 0 0 0 SANDY SHIN VP MARKETING & COMMUN. 237936 0 0 0 0 0 15495 0 17891 0 271322 0 0 0 GARY JIMENEZ VP DEVELOPMENT 245079 0 0 0 0 0 15931 0 8067 0 269077 0 0 0 WILLIAM NELSON VP PEOPLE AND CULTURE 238048 0 0 0 0 0 14902 0 12000 0 264950 0 0 0 LISA JIMENEZ VP PROGRAM & SERV. 212103 0 0 0 0 0 10621 0 8324 0 231048 0 0 0 MARIA VALDIVIA VP TECHNOLOGY 203187 0 0 0 0 0 12304 0 8849 0 224340 0 0 0 DHAVAL SHAH DIRECTOR OF IT 161714 0 0 0 0 0 9381 0 12384 0 183479 0 0 0 JAMIE AUNG CONTROLLER 158012 0 0 0 0 0 8794 0 8406 0 175212 0 0 0 SERGIO OLIVA ALFARO VP PROGRAM & SERV. (THRU 1/24) 51986 0 95258 0 0 0 0 0 1255 0 148499 0 0 0 Part I, Line 4a SERGIO OLIVA ALFARO RECEIVED A SEVERANCE PAYMENT OF $95,258. THIS PAYMENT IS REPORTED AS OTHER REPORTABLE COMPENSATION ON PART II, COLUMN B(III). Form 990, Part III, Line 1 Braille Institute of America is a nonprofit organization with a bold vision to transform the lives of individuals with vision loss. Founded in 1919, it has been providing free programs and services that empower people to live independently for more than a century ranging from low vision assessments and technology training to library services and educational offerings. Through its strategic plan, Mission Magnified, Braille Institute's goal is to serve more than 200,000 people annually within five years. By scaling its reach, embracing digital innovation, and building meaningful partnerships, the organization is transforming what's possible for people with low to no vision. Form 990, Part VI, Section A, line 1a The organization does maintain an executive committee consisting of the board chair and four other board members. All members of the executive committee are directors. The committee has all the powers of the board except the power to fill board vacancies and amend the bylaws. Form 990, Part VI, Section A, line 6 BIA is a non-stock, nonprofit corporation with members, no shareholders. Form 990, Part VI, Section A, line 7a The members elect directors to serve on the board of directors, the BIA's governing body. Not all members are elected to the board of Directors. Form 990, Part VI, Section B, line 11b The accountants at BIA prepare and review an initial draft Form 990, which is reviewed by a professional services firm before it is finalized for review by the Audit Committee. The Audit Committee will then meet to review and discuss the form 990. The Audit Committee approves the form 990 before it is filed with the IRS. The Audit Committee consists of directors and one non-director. The final draft of the 990 is provided to the BIA board members and management prior to its filing with the IRS. Form 990, Part VI, Section B, line 12c All of the BIA's directors and officers, i.e. the governing body, are required annually to sign the Braille Institute of America, Inc.'s Conflict of Interest Policy. The policy states that these individuals "should avoid placing themselves in positions in which their personal interests are, or may be, in conflict with the interests of Braille Institute, and continues to provide certain guidelines on which to consider actual or potential conflict situations. The policy requires directors and officers to disclose, to the best of their knowledge, any of these interests. "in the event of an actual conflict of interest, the Board shall investigate the material facts and the affected director's, officer's or key employee's interest in the transaction or activity". After the Board's investigation is concluded, the Board shall vote on whether to authorize or approve or disapprove of the conflict of interest action, excluding the vote of the interested director. If a Board vote is not reasonably practicable, a committee of three (3) directors appointed by the Board or Executive Committee may conduct the investigation and report to the Board at the Board's next meeting whereupon the Board will vote on the conflict of interest, excluding the vote of the interested director." the individual signing the policy is taking responsibility to adhere to the Conflict of Interest Policy, which includes notifying the Board if he/she becomes aware of any actual or potential conflict situation. Form 990, Part VI, Section B, line 15 The Governance Committee is charged with oversight of the performance of the Chief Executive Officer and the compensation of the Chief Executive Officer, Chief Financial Officer, and Secretary (officers of the corporation). Accordingly, the Governance Committee met in May 2025 and reviewed the BIA's officers compensation. Form 990, Part VI, Section C, line 19 BIA makes the annual Audited Financial Statements available to the public by posting the published document on its website, www.brailleinstitute.org. The completed final Form 990 is available for public inspection through the BIA, GuideStar and Foundation Directory websites. Additionally, BIA's governing documents, the audited financial statements and the Conflict of Interest Policy are available by written request and free of charge. If ever an inspection at an office of BIA ensues, all such documents will be promptly provided upon request within a reasonable time. Form 990, Part XI, line 9: Change in Split-Interest -108,678. Anita A Mackenzie Trust 201 S Lake Ave Suite 600 Pasadena CA 91101 946720255 Supporting Organization CA 501(c)(3) Line 12d, III-O N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0