2013-08-13T16:55:39-05:00 2012-12-31 330158349 LINK MURREL & CHANG LLP 18831 BARDEEN AVENUE STE 200 IRVINE CA 926121520 990 2012-01-01 952021700 VOLUNTEER CENTER OF GREATER ORANGE COUNTY VOLU 7149535757 1901 E FOURTH STREET NO 100 SANTA ANA CA 92705 DANIEL MCQUAID 7149535757 2013-08-01 1 CRAIG W MURREL P00291883 9492611120 2013-08-01 2012 2016-02-24 21:20:13Z ONEOC DANIEL MCQUAID 1901 E FOURTH STREET NO 100 SANTA ANA CA 92705 6970725 0 X WWW.ONEOC.ORG X 1958 CA VOLUNTEER CENTER OF GREATER ORANGE COUNTY STRENGTHENS OUR COMMUNITIES BY MOBILIZING VOLUNTEER ACTION AND ACCELERATING NON-PROFIT SUCCESS. 28 27 102 35620 0 0 7936647 4935153 1906111 1950759 6549 3061 15605 17739 9864912 6906712 1655425 1041606 0 0 3552087 3460130 0 0 259262 4667636 3564243 9875148 8065979 -10236 -1159267 5772035 4374202 748279 492960 5023756 3881242 X THE VOLUNTEER CENTER OF GREATER ORANGE COUNTY (DBA: ONEOC), IS A CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION FORMED IN 1958. WITH VOLUNTEER, TRAINING, CONSULTING AND BUSINESS SERVICES, WE HELP ORANGE COUNTY'S NONPROFITS BECOME AS EFFECTIVE AND EFFICIENT AS THEY ARE PASSIONATE ABOUT THEIR MISSIONS. OUR SERVICES ARE FULLY INTEGRATED, AND STRENGTHENED THROUGH PARTNERSHIP WITH OTHER LOCAL SERVICE PROVIDERS. TOGETHER, WE WORK TO ACCELERATE THE SUCCESS OF ORANGE COUNTY NONPROFITS, ENABLING THEM TO REACH THEIR FULL POTENTIAL. 0 0 1438541 1584346 VOLUNTEER SERVICES: VOLUNTEER SERVICES FOR INDIVIDUALS, CORPORATIONS, SELF-DIRECTED TEAMS, AND NONPROFIT ORGANIZATIONS WHO WANT MEANINGFUL VOLUNTEER EXPERIENCES THAT RESULT IN INCREASED CIVIC ENGAGEMENT. 241272 111293 TRAINING SERVICES: TRAINING SERVICES FOR NONPROFIT EMPLOYEES AND CURRENT AND POTENTIAL BOARD MEMBERS WHO WANT GOVERNANCE TRAINING AND PROFESSIONAL DEVELOPMENT THAT RESULT IN INCREASED LEADERSHIP AND BEST PRACTICES. 262030 246565 CONSULTING SERVICES: CONSULTING SERVICES FOR NONPROFIT ORGANIZATIONS AND LEADERS WHO WANT ORGANIZATIONAL CHANGE THAT RESULT IN MISSION GROWTH AND INCREASED COMMUNITY IMPACT. 5442712 1041606 8555 BUSINESS SERVICES: BUSINESS SERVICES FOR COMMUNITY INITIATIVES, COMMUNITY PROJECTS OF FOUNDATIONS, PHILANTHROPIC COLLABORATIONS, AND SOCIAL ENTREPRENEURS WHO WANT FISCAL SPONSORSHIP, NON-PROFIT INCUBATION, AND INDEPENDENT CONTRACTED SERVICES. 5442712 1041606 8555 7384555 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 107 0 1 102 0 0 0 0 0 0 1 1 0 0 0 0 X 28 27 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X VALERIE FRYER 7149535757 1901 E FOURTH AVENUE STE 100 SANTA ANA CA 92705 STEVEN VOGEDING 3.00 X X 0 0 0 SCOTT TEMPEL 3.00 X 0 0 0 MARK TILLOTSON 3.00 X 0 0 0 PETER DUNCAN 3.00 X X 0 0 0 SA SAM MURRAY 3.00 X 0 0 0 DEVERA H HEARD 3.00 X 0 0 0 HEATHER HERD 3.00 X X 0 0 0 MICHELLE JORDAN 3.00 X X 0 0 0 JEANNIE KIM-HAN 3.00 X 0 0 0 DANIEL KOBLIN 3.00 X X 0 0 0 CHRIS MEYER 3.00 X 0 0 0 DANIEL J MCQUAID 37.50 X X 197084 0 9467 KEN BRUSIC 3.00 X 0 0 0 JULIE SOKOL 3.00 X X 0 0 0 JEFFREY BIRD 3.00 X 0 0 0 TAWNYA BOND 3.00 X 0 0 0 MARNA BULLARD 3.00 X 0 0 0 ARNOLD PINKSTON 3.00 X 0 0 0 MITCHELL REDDEN 3.00 X X 0 0 0 AVA STEAFFENS 3.00 X 0 0 0 GARY MEISTER 3.00 X 0 0 0 JAVIER MIER 3.00 X 0 0 0 GALE B MOORE 3.00 X 0 0 0 REGINO DIAZ 3.00 X 0 0 0 SUZANNE ESBER 3.00 X 0 0 0 MICHAEL CARROLL 3.00 X 0 0 0 ROB REINDL 3.00 X 0 0 0 SHARON SMITH 3.00 X 0 0 0 VALERIE FRYER 37.50 X 99068 0 6324 TIMOTHY STRAUCH 37.50 X X 144931 0 5696 BARBARA POWERS 37.50 X 110963 0 6334 RUTH KURISU 40.00 X 101020 0 13784 653066 0 41605 4 1 1 0 LAVAL BREWER CONSULTING 24081 ZANCON MISSION VIEJO CA 92692 CONSULTING 137392 1 X 283229 164269 1257785 3229870 14250 4935153 SERVICE FEES 900099 1950759 1950759 1950759 3061 3061 72665 164269 64013 8652 8652 MISCELLANEOUS INCOME 900099 9087 9087 9087 6906712 1950759 0 20800 1041606 1041606 481900 298509 144570 38821 2513365 2257389 122882 133094 276673 250257 17330 9086 188192 169601 9232 9359 365493 325400 29962 10131 6682 6682 76174 64103 6772 5299 30264 30074 118 72 26688 22832 422 3434 90941 77722 8357 4862 209580 171328 23709 14543 270741 262020 4714 4007 66617 53957 7837 4823 37919 31816 3935 2168 RETURN OF PROJECT CONTR 736937 736937 OUTSIDE SERVICES 729647 729647 SUPPLIES 352342 330301 17645 4396 DIRECT CLIENT CARE 211488 211488 352730 312886 24677 15167 8065979 7384555 422162 259262 719927 575195 4334909 3134806 333544 454003 72287 19130 6798 4295 177512 63686 322741 205557 124163 117184 2895 5903 5772035 4374202 392326 357763 295068 55479 31365 57268 29520 22450 748279 492960 X 637482 584210 4386274 3297032 5023756 3881242 5772035 4374202 X -1159267 16753 X X 0 1 X 1 0 X 4412318 6146065 11233077 7936647 4935153 34663260 118590 1692145 2505890 1978543 2023424 8318592 4530908 7838210 13738967 9915190 6958577 42981852 0 2003521 2960703 2770904 4325519 2157583 14218230 2003521 2960703 2770904 4325519 2157583 14218230 28763622 15793 3353 4345 6549 3061 33101 15793 3353 4345 6549 3061 33101 6051 6358 7920 9087 29416 4546701 7847614 13749670 9929659 6970725 43044369 0.66820 0.68250 0.00080 0.00090 X SCHEDULE A, PART IV, SUPPLEMENTAL INFORMATION: PART III, SECTION B, LINE 12 OTHER INCOME OF $9,087 CONSIST OF VARIOUS VENDING AND SERVICE FEES. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 283931 186296 97635 38810 19261 19549 117184 DEFERRED RENT 13989 DEFERRED RENT - CURRENT PORTION 8461 22450 8150118 1243406 1243406 6906712 0 6906712 9292632 1226653 1226653 8065979 0 8065979 PART X, LINE 2: FASB ASC 740 FOOTNOTE DISCLOSURE PER THE FINANCIAL STATEMENTS: ONEOC FOLLOWS THE PROVISIONS OF FASB ASC 740 WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN A NONPUBLIC ENTITY'S FINANCIAL STATEMENTS. IT DETAILS HOW ENTITIES SHOULD RECOGNIZE, MEASURE, PRESENT, AND DISCLOSE UNCERTAIN TAX POSITIONS THAT HAVE BEEN OR ARE EXPECTED TO BE TAKEN. AS SUCH, FINANCIAL STATEMENTS WILL REFLECT EXPECTED FUTURE TAX CONSEQUENCES OF UNCERTAIN TAX POSITIONS PRESUMING THE TAXING AUTHORITIES' FULL KNOWLEDGE OF THE POSITION AND ALL RELEVANT FACTS. THERE WAS NO IMPACT TO ONEOC'S FINANCIAL STATEMENTS AS A RESULT OF FASB ASC 740. ONEOC'S FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, FOR THE YEARS ENDED DECEMBER 31, 2009 THROUGH 2011 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. ONEOC'S CALIFORNIA FORM 199, CALIFORNIA EXEMPT ORGANIZATION ANNUAL INFORMATION RETURN, FOR THE YEARS ENDED DECEMBER 31, 2008 THROUGH 2011 ARE SUBJECT TO EXAMINATION BY THE CALIFORNIA FRANCHISE TAX BOARD, GENERALLY FOUR YEARS AFTER THEY ARE FILED. SOV 236934 164269 72665 15000 49013 236934 164269 72665 15000 49013 64013 8652 1 ACCESSOC 1505 E 17TH ST STE 209 SANTA ANA CA 92705 455011901 501(C)(3) 40768 HEALTH SERVICES BOYS & GIRLS CLUBS OF CAPISTRANO VALLEY 1 VIA POSITIVE SAN JUAN CAPISTRANO CA 92675 330529575 501(C)(3) 8500 AFTER SCHOOL PROGRAM CHILD HOPE INTERNATIONAL 1225 COAST VILLAGE ROAD SUITE C SANTA BARBARA CA 93108 311811232 501(C)(3) 7580 HAITI YOUTH RELIEF FUND COLETTE'S CHILDREN'S HOME 17301 BEACH BLVD STE23 HUNGTINGTON BEACH CA 92647 911939140 501(C)(3) 11776 HOMELESS FAMILIES DR RIBA'S HEALTH CLUB INC 2100 W ALTON AVE STE 2 SANTA ANA CA 92704 272916664 501(C)(3) 175000 HEALTH SERVICES HEALTHY SMILES FOR KIDS OF OC 10602 CHAPMAN AVE STE 200 GARDEN GROVE CA 92840 383675065 501(C)(3) 45200 CAPACITY BUILDING ILLUMINATION FOUNDATION 2691 RICHTER AVE STE 107 IRVINE CA 92606 711047686 501(C)(3) 100298 HOMELESS FAMILIES KIDSWORKS 1902 W CHESTNUT AVE SANTA ANA CA 92703 743081569 501(C)(3) 15000 HEALTH & EDUCATION SERVICES LUCILLE PACKARD FOUNDATION FOR CHILDREN'S HEALTH 400 HAMILTON AVE STE 240 PALO ALTO CA 94301 770440090 501(C)(3) 70000 CANCER RESEARCH MERCY HOUSE PO BOX 1905 SANTA ANA CA 92702 330315864 501(C)(3) 275000 CAPACITY BUILDING NEWPORT SPORTS MUSEUM 100 NEWPORT CENTER DR SUITE 100 NEWPORT BEACH CA 92660 330579344 501(C)(3) 15000 EDUCATIONAL SERVICES OC COMMUNITY FOUNDATION 4041 MACARTHUR BLVD STE 510 NEWPORT BEACH CA 92660 330378778 501(C)(3) 122789 EDUCATIONAL SERVICES OC PARTNERSHIP 1505 EAST 17TH ST SANTA ANA CA 92705 330831497 501(C)(3) 12000 HEALTH & EDUCATION SERVICES SOUTH COUNTY OUTREACH 26776 VISTA TERRACE LAKE FOREST CA 92679 330330233 501(C)(3) 6000 HUNGER AND HOMELESS TALLER SAN JOSE 801 NORTH BROADWAY SANTA ANA CA 92701 593816355 501(C)(3) 15000 HEALTH & EDUCATION SERVICES VICTORY CHRISTIAN CENTER 7700 S LEWIS TULSA OK 74136 731118610 501(C)(3) 40000 HAITI YOUTH RELIEF FUND YMCA OF ORANGE COUNTY 13821 NEWPORT AVE SUITE 200 TUSTIN CA 92780 951644055 501(C)(3) 25000 HEALTH & EDUCATION SERVICES PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: ONEOC ESTABLISHED A DIRECT SPONSORSHIP MODEL WHEREBY ONEOC IS SOLELY RESPONSIBLE FOR EACH PROJECT ("GRANTEE" ORGANIZATION). THE PROJECT'S ASSETS ARE THE PROPERTY OF ONEOC AND THE LIABILITIES ARE THE OBLIGATIONS OF ONEOC. ONEOC IS THE EMPLOYER OF RECORD FOR ANY EMPLOYEES ASSIGNED TO THE PROJECTS AND ACTS AS THE PRINCIPAL FOR SUBSTANTIALLY ALL OF THE TRANSACTIONS INCLUDING RECEIPT OF CASH FOR THE FISCAL SPONSORED PROJECTS OR THEIR ACTIVITIES AS WELL AS RECORDING RELATED INCOME AND EXPENSES, ALL OF WHICH ARE INCLUDED IN THE CENTER'S FINANCIAL STATEMENTS AND TAX RETURNS. EACH OF THE FISCALLY SPONSORED PROJECTS HAVE AN ADVISORY BODY THAT DECIDES WHICH CHARITIES SHALL RECEIVE THE NET PROCEEDS FROM THE EVENT. THE ADVISORY BODY THEN REQUESTS TO RELEASE THE FUNDS AS DIRECTED BY THE MISSION OF THE PROJECT. X X X X 0 0 0 0 0 0 0 0 0 DANIEL J MCQUAID 165584 0 31500 0 0 0 0 0 9467 0 206551 0 0 0 TIMOTHY STRAUCH 134931 0 10000 0 0 0 0 0 5696 0 150627 0 0 0 RUTH KURISU 101020 0 0 0 0 0 0 0 13784 0 114804 0 0 0 PART I, LINE 3 IN ADDITION TO THE BOXES CHECKED, SEE EXPLANATION FOR FORM 990, PART VI, SECTION B, LINE 15 (SCHEDULE O) FOR FURTHER EXPLANATION REGARDING THE ESTABLISHMENT OF THE CEO'S COMPENSATION. FORM 990, PART VI, SECTION B, LINE 11 THE BOARD OF DIRECTORS HAS DELEGATED THE REVIEW OF THE FORM 990 TO THE AUDIT COMMITTEE. THE ORGANIZATION'S FINANCE DIRECTOR WORKS CLOSELY WITH THE OUTSIDE ACCOUNTING FIRM IT ENGAGES TO REVIEW THE RETURN; AND THE FINAL DRAFT OF FORM 990 IS ALSO REVIEWED BY THE CEO & COO PRIOR TO PROVIDING THE DRAFT TO THE AUDIT COMMITTEE. THE AUDIT COMMITTEE ALSO MET WITH THE ACCOUNTING FIRM HIRED TO PREPARE THE FORM 990. SUBSEQUENT TO ITS REVIEW, THE AUDIT COMMITTEE REPORTS BACK TO THE BOARD REGARDING ITS OVERSIGHT OF THE FORM 990 AND THE FINAL DRAFT IS PROVIDED TO THE ENTIRE VOTING BOARD BEFORE THE RETURN IS FILED. FORM 990, PART VI, SECTION B, LINE 12C ONEOC DOES HAVE A WRITTEN CONFLICT OF INTEREST POLICY ON FILE. THE BUSINESS & FINANCE COMMITTEE OF THE BOARD IS CHARGED WITH MONITORING PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND ADDRESSING ANY POTENTIAL OR ACTUAL CONFLICTS. PURSUANT TO THE CONFLICTS OF INTEREST POLICY, AN ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE, AIMED AT DETERMINING ANY FAMILY AND BUSINESS RELATIONSHIPS AND TRANSACTIONS OR OTHER TRANSACTIONS THAT MAY POSE A POTENTIAL CONFLICT, IS DISTRIBUTED TO ALL COVERED PERSONS (I.E., BOARD MEMBERS, OFFICERS AND EXECUTIVE LEADERSHIP OR KEY EMPLOYEES). COVERED PERSONS ARE REQUIRED TO DISCLOSE REAL OR POTENTIAL CONFLICTS AT THE TIME WHEN SUCH CONFLICTS ARISE. WHEN SOMEONE BECOMES A COVERED PERSON AND ANNUALLY THEREAFTER, EACH COVERED PERSON IS REQUIRED TO SIGN A STATEMENT AFFIRMING THAT HE/SHE: (1) HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY; (2) HAS READ THE POLICY AND UNDERSTANDS SAID POLICY; AND (3) AGREES TO COMPLY WITH ALL REQUIREMENTS OF THE POLICY, INCLUDING COMPLETING THE CONFLICTS OF INTEREST QUESTIONNAIRE. THE COMPLETED QUESTIONNAIRES ARE REVIEWED BY THE BUSINESS & FINANCE COMMITTEE AND ANY PERSONS WITH ACTUAL OR POTENTIAL CONFLICTS ARE INFORMED VIA WRITTEN COMMUNICATION. THE PROCEDURES FOR ADDRESSING ANY CONFLICT OF INTEREST INCLUDES, BUT IS NOT LIMITED TO, THE FOLLOWING: (1) THE CONFLICTING INTEREST IS FULLY DISCLOSED TO THE BOARD; (2) THE INTERESTED PERSON RESPONDS TO FACTUAL QUESTIONS RELATED TO THE SUBSTANCE OF THE TRANSACTION OR ARRANGEMENT BEING CONSIDERED, AFTER WHICH HE/SHE SHALL LEAVE THE MEETING; (3) THE PERSON WITH THE CONFLICT OF INTEREST IS EXCLUDED FROM THE DISCUSSION AND APPROVAL OF SUCH TRANSACTION; (4) ALTERNATIVES TO THE PROPOSED TRANSACTION ARE INVESTIGATED, COMPETITIVE BIDS OR COMPARABLE VALUATIONS ARE OBTAINED; (5) ANY CONFLICTING ISSUES DURING THE COURSE OF A BOARD MEETING WHICH CANNOT BE RESOLVED IS REFERRED TO THE GOVERNANCE COMMITTEE; AND (6) THE TRANSACTION OR ACTION MUST BE APPROVED BY A MAJORITY OF DISINTERESTED PERSONS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD ASSIGNS A STANDING GOVERNANCE COMMITTEE, COMPRISED SOLELY OF INDEPENDENT DIRECTORS, NONE OF WHICH HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT, TO BE ACCOUNTABLE FOR SETTING REASONABLE COMPENSATION PACKAGES FOR THE CEO. THE COMMITTEE DEVELOPS, CONSISTENT WITH THE ORGANIZATION'S PHILOSOPHY AND PRINCIPLES, THE ANNUAL PERFORMANCE GOALS AND CRITERIA TO BE USED IN DETERMINING MERIT INCREASES AND VARIABLE COMPENSATION CRITERIA FOR THE CEO. THE COMMITTEE USES BENCHMARKING DATA FOR THE TOTAL COMPENSATION AND BENEFITS PACKAGES OF THE CEO, I.E., TOTAL ECONOMIC BENEFITS PAID BY SIMILARLY SITUATED ORGANIZATIONS FOR SIMILAR JOB RESPONSIBILITIES AND THE ANNUAL COMPENSATION & BENEFIT GUIDE BY THE CENTER FOR NONPROFIT MANAGEMENT. THE COMMITTEE PRESENTS ITS REPORT TO THE BOARD OF DIRECTORS FOR A DISCUSSION WHICH IS DOCUMENTED IN THE BOARD MINUTES. A SIMILAR PROCESS TAKES PLACE BY THE CEO FOR EACH OF THE KEY OFFICERS AND HIGHLY COMPENSATED EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 WHILE FEDERAL TAX LAWS DO NOT MANDATE THAT THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS BE MADE AVAILABLE FOR PUBLIC INSPECTION, THE ORGANIZATION MAKES IT FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART VIII, COLUMN(A), LINE 12: THERE WAS A DECREASE IN REVENUE DUE TO A REDUCED LEVEL OF FUNDING FOR NEW AND EXISTING FISCALLY SPONSORED PROJECTS. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: USAGE OF DONATED INVENTORY 16,753. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.