2014-05-05T17:45:20-07:00 2013-06-30 SingerLewak LLP 10960 Wilshire Blvd Ste 700 Los Angeles CA 90024 990 2012-07-01 953674639 Project Six PROJ 8187810360 13130 Burbank Blvd Sherman Oaks CA 91401 Michael Love 2014-05-05 true Lior Temkin CPA P00748170 3104773924 2012 2015-11-30 17:44:51Z Barbara Firestone PhD 13130 Burbank Blvd Sherman Oaks CA 91401 3244286 false false X www.thehelpgroup.org X 1981 CA See Form 990, Part III, Line 4a 12 11 89 5 0 43924 93242 3795550 3038555 16019 13262 20490 99227 3875983 3244286 0 0 2833256 2472080 0 0 1038704 986482 3871960 3458562 4023 -214276 3555837 3886983 6431721 6977143 -2875884 -3090160 See Form 990, Part III, Line 4a false false 3274284 3137782 Incorporated in 1981, Project Six provides two residential treatment programs. The Transitional Program provides intensive center-based residential treatment for adolescents with emotional and behavioral challenges many of whom have histories of abuse, abandonment and/or neglect. The Transitional Program's residential group home facility is located on the Van Nuys campus and is licensed by the California Department of Social Services ("DSS").The Developmental Disabilities Program provides small group home based residential treatment for young adults and adults with developmental disabilities. Its four group home facilities located in the San Fernando Valley are licensed as Intermediate Care Facility for the Developmentally Disabled/Habitative facilities by the California Department of Health Services (the "DHS"). Occupancy levels range from 34 to 44 clients;average occupancy rate was 83%. 3274284 true true false false false false false false false false true false false false true true false true false false false false false false false false false false false true false false false false false false false false false false false false false false false false true false false false false true 0 0 false 89 true false false false false false false false false 0 false false false false false false false false false false X 12 11 true false false false false false false true true false false true true true true true true true true false CA X X Edna Ramos 8189475534 13130 Burbank Blvd Sherman Oaks CA 914016037 Richard M Zelle 2.00 2.00 X 0 0 0 Judd Swarzman 1.00 1.00 X 0 0 0 Ken Solomon 1.00 1.00 X 0 0 0 Martin Lasky 1.00 1.00 X 0 0 0 Perry Katz 1.00 1.00 X 0 0 0 David Firestone DDS 1.00 1.00 X 0 0 0 Robert Dorman 1.00 1.00 X 0 0 0 Susan Berk 1.00 1.00 X 0 0 0 Joy Monkarsh 1.00 1.00 X 0 0 0 Barry N NagoshinerCPA 2.00 2.00 X X 0 0 0 Jerrold Monkarsh 2.00 2.00 X X 0 0 0 Howard Tenenbaum 2.00 2.00 X X 0 0 0 Barbara Firestone PhD 2.00 2.00 X X 11353 304889 102660 Gary H Carmona 2.00 2.00 X X 0 0 0 Michael Love 1.00 39.00 X 6596 177137 5609 Susan Berman PhD 2.00 48.00 X 8948 240300 39358 Thomas Komp 1.00 23.00 X 0 138670 33 Edna Ramos 1.00 39.00 X 5329 143101 295 Jason Bolton PhD 1.00 39.00 X 4382 117687 5470 John T Farrimond 1.00 39.00 X 5549 149010 5439 Randall Kissel 1.00 39.00 X 4886 131197 24188 47043 1401991 183052 0 false true false Delta - T Group PO Box 884 Bryn Mawr PA 19010 Employement Agency 114975 1 18032 75210 93242 Residential Care 623990 3038555 3038555 3038555 13262 13262 0 0 0 0 0 0 0 Misc. Income 900099 99227 99227 99227 3244286 3137782 13262 0 0 0 0 34141 8792 25349 0 2044092 1939016 105076 0 223520 211201 12319 170327 163422 6905 0 55087 53465 1622 4214 1714 2500 0 0 0 0 0 5283 4316 967 0 0 398960 391776 7184 0 0 2162 1580 582 47627 47627 0 12386 12386 34951 34951 Employee Expense 12942 8149 4793 Professional Fees- Others 15787 11915 3872 Tax & License 99643 99535 108 Client Related Expenses 258364 256781 1583 39076 27658 11418 3458562 3274284 184278 0 4917 3851 1516681 1640666 0 272270 496179 0 0 0 0 384 207 1858569 112489 1761585 1746080 0 0 0 0 0 3555837 3886983 234734 247630 6196987 6729513 6431721 6977143 X -2875884 -3090160 -2875884 -3090160 3555837 3886983 -214276 X false true X true false X 22757 32895 42396 43924 93242 235214 2781533 3358932 4287927 3795550 3038555 17262497 0 0 0 2804290 3391827 4330323 3839474 3131797 17497711 0 0 17497711 33730 16627 18826 16019 13262 98464 0 33730 16627 18826 16019 13262 98464 0 14769 16798 21428 20490 99227 172712 2852789 3425252 4370577 3875983 3244286 17768887 0.98470 0.98710 0.00550 0.00780 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1543698 1543698 241235 50620 190615 18800 8451 10349 54836 53418 1418 1746080 Due To Affiliates 6729513 6729513 X 3244286 3244286 3244286 3458562 3458562 3458562 Part X Part X : FIN48 Footnote Project Six and its affiliates are exempt from federal income and excise taxes and California franchise taxes as an organization described under Section 501( c)(3) of the Internal Revenue Code and related state codes. However, Project Six is subject to income taxes on any net income that is derived from a trade or business, regularly carried on and not in the furtherance of the purpose for which it was granted exemption. No income tax provision has been recorded as the net income, if any, from any unrelated trade or business, in the opinion of management, is not material to the combined financial statements taken as a whole. Project Six recognizes the impact of tax positions on the financial statements in accordance with FASB ASC Topic No. 740, "Accounting for Uncertainty in Income Taxes." ASC Topic No. 740 ("ASC 740") clarifies the uncertainty in income taxes recognized in an enterprise's financial statement in accordance with FASB Statements No. 109, "Accounting for Income Taxes," and prescribes a recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC 740 also provides guidance on de-recognition of tax benefits, classification on the balance sheet, interest and penalties, disclosure and transition. During the years ended June 30, 2013 and 2012, Project Six performed an evaluation of uncertain tax positions and did not note any matters that would require recognition in the financial statements or which may have an effect on its tax-exempt status. X X X false false false false false false false false false false Susan Berman PhD 7691 206556 1257 33744 1413 37945 10361 278245 Randall Kissel 4706 126376 180 4821 868 23320 5754 154517 Michael Love 6237 167496 359 9641 201 5408 6797 182545 John T Farrimond 5010 134548 539 14462 195 5244 5744 154254 Barbara Firestone PhD 11353 304889 2782 74718 903 24257 15038 403864 3371 74129 Form 990, Part VII, Section A, Line 1a "Reportable Compensation from Related Organizations"(Part VII, Section A, Line 1a) for the CEO and COO reflects compensation from all related organizations listed in Schedule R and based on overall 50+ hour average work week. Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available These documents are made available to the public upon request. Form 990, Part VI, Line 18 Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection Tax return is available on www.guidestar.org. Form 990, Part VI, Line 15b Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees Compensation for the CEO is reviewed by the Compensation Committee, by the Executive Committee, and presented by the Compensation Committee to the Board of Directors for final review and approval. Compensation for Key Employees is reviewed by the CEO and the COO (COO does not participate in review of COO compensation).These recommendations are reviewed by the Compensation Committee and Executive Committee and presented by the Compensation Committee to the Board of Directors for final review and approval. Form 990, Part VI, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Each Officer, Director, or Key Employee is required to complete and submit a disclosure annually. Form 990, Part VI, Line 11b Form 990, Part VI, Line 11b: Form 990 Review Process The Form 990 Review comprises a multi step process:1)review by the organization's outside independent CPA firm,2)review by the Sr. VP -Finance,3)Review by President & CEO,4) review and approval by the CFO. The Form 990 is made available to the Board of Directors prior to filing. Form 990, Part VI, Line 2 Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et Barbara Firestone, Ph.D.David Firestone, D.D.S.Husband and WifeJoy MonkarshJerrold MonkarshHusband and WifeJerrold MonkarshMartin Lasky, D.D.S.Brothers-in-law The Help Group West 13130 Burbank Blvd Sherman Oaks CA 91401 954750006 Special Education CA 501c3 2 N/A false Summit View School 13130 Burbank Blvd Sherman Oaks CA 91401 954557774 Special Education CA 501c3 2 N/A false New Opportunities for Living 13130 Burbank Blvd Sherman Oaks CA 91401 954253162 Residential Facilities CA 501c3 7 N/A false Pacific Living Alternatives 13130 Burbank Blvd Sherman Oaks CA 91401 954253163 Residential Facilities CA 501c3 7 N/A false New School for Child Development 13130 Burbank Blvd Sherman Oaks CA 91401 953295132 Special Education CA 501c3 2 N/A false The Help Group Child and Family Center 13130 Burbank Blvd Sherman Oaks CA 91401 952226790 Mental Health Services CA 501c3 9 N/A false false false false false false false false false false true true false false true true false false true true The Help Group West s -62647 Actual The Help Group West r -62647 Actual Summit View School s -512743 Actual Summit View School r -512743 Actual New Opportunities for Living s 2518 Actual New Opportunities for Living r 2518 Actual Pacific Living Alternatives s 5693 Actual Pacific Living Alternatives r 5693 Actual New School for Child Development s -3482841 Actual New School for Child Development r -3482841 Actual New School for Child Development o -3482841 Actual New School for Child Development n -3482841 Actual New School for Child Development k -3482841 Actual New School for Child Development j -3482841 Actual The Help Group Child and Family Center s -2679492 Actual The Help Group Child and Family Center r -2679492 Actual Schedule R, Part V, Line 2 Transactions with related organizations reflect ending balance as of 6/30/13 which represents the net cumulative balance since inception with the related entity listed.