2013-04-29T18:59:09-05:00 2012-06-30 910189318 MOSS ADAMS LLP 9665 GRANITE RIDGE DRIVE SUITE 600 SAN DIEGO CA 92123 990 2011-07-01 951945256 EPISCOPAL COMMUNITY SERVICES EPIS 6192282800 4305 UNIVERSITY AVENUE NO 400 SAN DIEGO CA 92105 LESSLIE KELLER 6192282800 2013-04-22 1 PATRICIA J MAYER P00188643 8586271400 2011 2016-03-07 17:11:31Z LESSLIE KELLER 4305 UNIVERSITY AVE 400 SAN DIEGO CA 92105 24537040 0 X WWW.ECSCALIFORNIA.ORG X 1927 CA ECS PROVIDES COMPREHENSIVE SOCIAL SERVICES TO LOW-INCOME FAMILIES AND INDIVIDUALS. 14 14 462 50 0 0 18619475 20948420 3007833 3070913 4725 187860 9002 65057 21641035 24272250 1186122 567243 0 0 14147664 15383244 0 0 241815 5856420 7766112 21190206 23716599 450829 555651 5365241 6277220 2702796 2934075 2662445 3343145 X SERVING GOD BY SERVING THOSE IN NEED THROUGH PROGRAMS THAT FOSTER HOPE, DIGNITY AND INDEPENDENCE. 0 0 15271822 HEAD START: HEAD START AND EARLY HEAD START ARE COMPREHENSIVE CHILD DEVELOPMENT PROGRAMS, DESIGNED TO HELP BREAK THE CYCLE OF POVERTY BY PROVIDING PRESCHOOL CHILDREN OF LOW-INCOME FAMILIES WITH A COMPREHENSIVE PROGRAM TO MEET THEIR EMOTIONAL, SOCIAL, HEALTH, NUTRITIONAL, AND PSYCHOLOGICAL NEEDS. ECS OPERATES 17 CHILD CARE CENTERS AND A FAMILY CHILD CARE PROGRAM SERVING THE SOUTH BAY OF SAN DIEGO, SERVING 2,136 CHILDREN FROM BIRTH TO AGE FIVE, PREGNANT WOMEN, AND THEIR FAMILIES. THE PROGRAMS HAVE A STRONG IMPACT ON THE LOCAL COMMUNITY. 2128464 55089 HOUSING AND SUPPORTIVE SERVICES: 1. DOWNTOWN SAFE HAVEN AND UPTOWN SAFE HAVEN-THE SAFE HAVENS ARE TRANSITIONAL HOUSING RESIDENCES SERVING MENTALLY ILL, CHRONICALLY HOMELESS SINGLE ADULTS IN THE METRO SAN DIEGO AREA. IN ADDITION TO PROVIDING A SAFE HOME, THE PROGRAM ALSO OFFERS INTENSIVE CASE MANAGEMENT FOR 18 MONTHS, DURING WHICH TIME THE RESIDENTS ARE ASSISTED WITH SECURING A STABLE INCOME, OBTAINING PERMANENT HOUSING AND GAINING VALUABLE LIFE SKILLS. EMPHASIS IS PLACED ON SUPPORTIVE, COMMUNAL LIVING IN AN ALCOHOL AND DRUG-FREE ENVIRONMENT. WHILE RESIDING AT THE SAFE HAVENS RESIDENTS ALSO BENEFIT FROM EMPLOYMENT COUNSELING, EDUCATIONAL GUIDANCE, DISABILITY INCOME ENROLLMENT ASSISTANCE, DEVELOPING AND SUSTAINING A PLAN TO MANAGE MENTAL HEALTH ISSUES AND CHAPLAINCY SERVICES. IN ADDITION, RESIDENTS ENJOY THREE MEALS PER DAY, EVERY DAY OF THE YEAR PREPARED BY ECS FOOD SERVICES.2. JULIAN'S HOUSING PROGRAM- THE JULIAN'S HOUSING PROGRAM FOR WOMEN & CHILDREN PROVIDES SUPPORTIVE, TRANSITIONAL HOUSING FOR WOMEN AND CHILDREN ESCAPING THE PERILS OF DOMESTIC VIOLENCE. THE PROGRAM SERVES WOMEN OVER THE AGE OF 18 AND THEIR CHILDREN WHO ARE HOMELESS AS A RESULT OF FLEEING DOMESTIC VIOLENCE. SERVICES PROVIDED INCLUDE: 18-24 MONTHS OF TRANSITIONAL HOUSING IN A SAFE AND CONFIDENTIAL LOCATION, INTENSIVE CASE MANAGEMENT, PARENTING CLASSES, LIFE SKILLS TRAINING, DOMESTIC VIOLENCE PREVENTION EDUCATION AND REFERRALS TO SUBSTANCE ABUSE PREVENTION SERVICES. THE JULIAN'S PROGRAM WAS TRANSITIONED TO ANOTHER NON PROFIT ON 12/31/11. 3. FRIEND TO FRIEND PROGRAM- FRIEND TO FRIEND PROGRAM SERVES THE NEEDS OF MENTALLY ILL, CHRONICALLY HOMELESS ADULTS. CLIENTS OF FRIEND TO FRIEND MAY BE ELIGIBLE TO RECEIVE SERVICES IN THE AREAS OF INCOME, HOUSING, AND MENTAL HEALTH WITH THE GOAL OF REGAINING INDEPENDENCE. SERVICES OFFERED INCLUDE: OUTREACH, ASSESSMENT AND ADVOCACY; REFERRALS TO COLLABORATING AGENCIES; HOUSING ASSISTANCE AND REFERRAL; VOCATIONAL AND EDUCATIONAL REINTEGRATION; SUBSTANCE ABUSE TREATMENT REFERRALS; HEALTH SERVICES REFERRALS; SSI ADVOCACY; LEGAL ASSISTANCE REFERRAL; CASE MANAGEMENT; TRANSITIONAL HOUSING; SOCIALIZATION AND COMMUNITY REINTEGRATION. A NEW COMPONENT OF THE FRIEND TO FRIEND PROGRAM IS SOS, OR STREET OUTREACH SERVICES. THE SOS TEAM REACHES CLIENTS ON THE STREETS AND VISITS OTHER AGENCIES TO SEEK OUT EXISTING AND POTENTIALLY ELIGIBLE MEMBERS TO PROVIDE AN ARRAY OF SOCIAL SERVICES AND ASSISTANCE INTENDED TO CONNECT THEM WITH SERVICES. 2925397 2998036 CLINICAL SERVICES: 1.ACCORD DUI - ECS ACCORD DUI HIGHLY CONTRIBUTES TO THE SAFETY OF THE COMMUNITY BY EDUCATING THE PARTICIPANTS ON DRIVING UNDER THE INFLUENCE (DUI) BEHAVIORS AND PREVENTING ITS RISKS. ESC ACCORD ALSO PROMOTES GROUP PROCESS TO FACILITATE SELF DISCLOSURE OF ISSUES THAT MAY BE PREVENTING THEM FROM STOPPING OR DECREASING THEIR DRINKING. ECS ALSO PROMOTES RECOVERY AND RELAPSE PREVENTION FOR THOSE WHO HAVE DECIDED TO STOP DRINKING OR USING DRUGS; THIS IS DONE BY PRESENTING RESOURCES AVAILABLE AND HELPING WITH NECESSARY REFFERALS. 2. PARA LAS FAMILIAS- PARA LAS FAMILIAS PROVIDES A RANGE OF MENTAL HEALTH SERVICES TO LOW-INCOME CHILDREN FROM BIRTH TO FIVE YEARS OLD AND THEIR FAMILIES IN THE SOUTH BAY REGION OF SAN DIEGO. SERVICES THAT ARE MADE AVAILABLE TO HIGH-RISK CHILDREN INCLUDE: SCREENING, ASSESSMENT, FAMILY THERAPY, SCHOOL OBSERVATION, TEACHER/PROVIDER CONSULTATION AND PARENTING CLASSES. PARA LAS FAMILIAS STRIVES TO PROVIDE CHILDREN AND THEIR FAMILIES WITH SERVICES AS ACCESSIBLE AS POSSIBLE. A TRAINED, BILINGUAL THERAPIST PROVIDES NECESSARY SERVICES IN THE EASILY-ACCESSIBLE PARA LAS FAMILIAS CENTER OR IN THE CHILD'S HOME, SCHOOL OR PRESCHOOL SITE. 876287 17788 ECS NUTRITION SERVICES PROVIDES OVER 1,800 MEALS PER DAY TO THE HEAD START PROGRAM IN SOUTH SAN DIEGO. THESE CHILDREN ARE FROM LOW INCOME FAMILIES. ECS PROVIDES A VARIETY OF MEALS AND SNACKS THAT MEET OR EXCEED THE GOVERNMENTS NUTRITION REQUIREMENTS. ECS NUTRITION SERVICES PROVIDES FOOD FOR ITS SAFE HAVENS PROGRAMS. ECS DELIVERS BREAKFAST, LUNCH AND DINNER TO 47 CLIENTS 365 DAYS A YEAR. NUTRITION SERVICES PARTNERS WITH ECS'S PROGRAMS TO PROVIDE FOOD FOR LUNCHEONS, MEETINGS, FUND RAISERS AND SPECIAL EVENTS. 876287 17788 21201970 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 175 0 1 462 1 0 0 0 0 0 1 1 0 0 0 0 X 14 14 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X TERRI JOHNSON 6192282800 4305 UNIVERSITY AVENUE SUITE 400 SAN DIEGO CA 92105 THE RT REV JAMES MATHES 2.00 X X 0 0 0 MR DAVID BAGLEY II 4.00 X X 0 0 0 MS KATHERINE R DIFRANCESCA PHD 2.00 X X 0 0 0 MR RICHARD J RECHIF JR 2.00 X X 0 0 0 MS BARBARA DEMICHELE 1.00 X X 0 0 0 MS CARROLL LEVIEN 1.00 X 0 0 0 MS MARY RATHBUN 1.00 X 0 0 0 MR ROBERT TRAYLOR 1.00 X 0 0 0 MR MAXIM C W WEBB 1.00 X 0 0 0 MS JOAN LANDGUTH 1.00 X 0 0 0 MS EDITH H SANCHEZ 1.00 X 0 0 0 MS SUSAN PATTERSON 1.00 X 0 0 0 MR CRAIG LEE 1.00 X 0 0 0 THE REV EDWARD H HARRISON 1.00 X 0 0 0 MR CHRISTOPHER MARICS 40.00 X 99753 0 8515 MS LESSLIE KELLER 40.00 X 156602 0 18201 MS ELIZABETH BOYER 40.00 X 100228 0 8542 356583 0 35258 2 0 1 0 0 3663 37581 20288318 618858 20948420 CLINICAL SERVICES 900099 3010589 3010589 HOUSING AND SUPPORTIVE 900099 55089 55089 OTHER PROGRAM REVENUE 900099 5235 5235 3070913 7737 7737 3 430000 0 249880 3 180120 180123 180123 44250 37581 14910 29340 29340 OTHER REVENUE 900099 35717 35717 35717 24272250 3070913 0 252917 132282 132282 434961 434961 291423 291423 11640779 10779180 761473 100126 245914 223958 20451 1505 2157538 2035530 109243 12765 1047590 961070 78176 8344 426995 66692 354308 5995 97253 95078 2175 60000 60000 5731 5731 1320633 1286979 33654 1891112 1764717 68657 57738 93611 43517 48041 2053 2633810 2270397 320019 43394 189294 182725 5352 1217 1648 1648 13154 8335 4819 394119 367678 20391 6050 79265 1645 77620 DESERT VISTA RECONVEYAN 293786 293786 ACCORD FEES 194425 191872 2553 LICENSE & FEES 38490 33706 4784 BAD DEBTS 32786 27862 4849 75 23716599 21201970 2272814 241815 1202834 1576550 193743 588920 716770 1136278 228500 241367 3686620 1622954 2033868 2063666 989526 670439 5365241 6277220 1524862 1868983 188313 127711 335787 337939 211740 181948 442094 417494 2702796 2934075 X 2242998 2760520 419447 582625 2662445 3343145 5365241 6277220 X 555651 125049 X 0 1 1 X 1 1 X 16243513 17660137 18271481 18619475 20948420 91743026 16243513 17660137 18271481 18619475 20948420 91743026 91743026 2072 2363 693 4725 7737 17590 52947 88830 63385 31750 44250 281162 92041778 14259999 0.99680 0.99600 X SCHEDULE A, PART IV, SUPPLEMENTAL INFORMATION: PART II, LINE 10, OTHER INCOME: OTHER PROGRAM REVENUE 2007 $52,947 GROSS INCOME SPECIAL EVENTS 2008 $88,830 2009 $63,385 2010 $31,750 2011 $44,250 TOTAL SCHEDULE A, PART II, LINE 10 $281,162 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 123700 123700 615555 298910 316645 1848684 813829 1034855 935909 432064 503845 162772 78151 84621 2063666 DEPOSITS 118313 CHARITABLE REMAINDER TRUSTS 552126 670439 CONDITIONAL CONTRIBUTION 417494 417494 24272250 23716599 555651 -39105 164154 125049 680700 24452241 -39105 219096 179991 24272250 0 24272250 23771541 54942 54942 23716599 0 23716599 PART XI, LINE 8 - OTHER ADJUSTMENTS: CHANGE IN CHARITABLE REMAINDER TRUST 164,154. PART XII, LINE 2D: CHANGE IN CHARITABLE REMAINDER TRUST $164,154 SPECIAL EVENT EXPENSE NETTED ON TAX RETURN $14,910 SALE OF LAND COST NETTED ON TAX RETURN $40,032 TOTAL $219,096 PART XIII, LINE 2D SPECIAL EVENT EXPENSE NETTED ON TAX RETURN $14,910 SALE OF LAND COST NETTED ON TAX RETURN $40,032 TOTAL $54,942 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, 2012 AND 2011, NO PROVISION FOR SUCH TAXES IS REQUIRED. ECS HAD NO UNRECOGNIZED TAX BENEFITS OR LIABILITIES AS OF JUNE 30, 2012 AND 2011. ECS FILES AN EXEMPT ORGANIZATION RETURN IN THE UNITED STATES FEDERAL JURISDICTION AND WITH THE FRANCHISE TAX BOARD IN THE STATE OF CALIFORNIA. ECS IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY TAXING AUTHORITIES FOR YEARS BEFORE 2009 FOR ITS FEDERAL FILINGS AND FOR YEARS BEFORE 2008 FOR ITS STATE FILINGS. WATER TO WINE 81831 37581 44250 13594 1316 81831 37581 44250 13594 1316 14910 29340 1 X CATHOLIC CHARITIES 349 CEDAR ST SAN DIEGO CA 92101 237334012 501(C)(3) 35244 0 WOMENS SHELTER YWCA 1012 C STREET SAN DIEGO CA 92101 951661119 501(C)(3) 97038 0 WOMENS SHELTER 2 TRANSITIONAL HOUSING FOR HOMELESS AND DOMESTIC VIOLENCE VICTIMS 126 434961 COST SHELTER, FOOD, TRANSPORTAION, EDUCATIONAL MATERIAL PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, 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. GRANTS TO OTHER NONPROFIT ORGANIZATIONS ARE MONITORED THROUGH A SIGNED GRANT AGREEMENT. X X X 0 0 0 0 0 0 0 0 0 MS LESSLIE KELLER 156602 0 0 0 0 0 13789 0 4412 0 174803 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. DEDICATED PERSONS AND VOLUNTEERS SHALL BE ELIGIBLE FOR MEMBERSHIP AND HAVE ONE VOTING RIGHT. 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. FORM 990, PART VI, SECTION B, LINE 11 THE PRELIMINARY 990 DRAFT IS PREPARED BY THE STAFF AND OUTSIDE TAX PREPARER. THE PRELIMINARY 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 PROGRAM MANAGERS 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. THE SUPERVISOR OR DIRECTOR ABOVE THE INDIVIDUAL WITH THE CONFLICT OF INTEREST DETERMINES WHETHER A CONFLICT OF INTEREST EXISTS. 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 DATA FOR ECS COMPENSATION IS FURNISHED BY AN INDEPENDENT SOURCE, NON-PROFIT MANAGEMENT SOLUTIONS FOR ALL TOP MANAGEMENT POSITIONS. ALL TOP MANAGEMENT POSITIONS ARE COMPARED AGAINST THE INDEPENDENT DATA IN COMPARATIVE RATIO FORMAT. TOP MANAGEMENT POSITION COMPENSATION IS REVIEWED BY THE HUMAN RESOURCES DEPARTMENT, EXECUTIVE DIRECTOR, AND DESIGNATED BOARD COMMITTEES. COMPENSATION FOR THE EXECUTIVE DIRECTOR IS SET AND REVIEWED BY THE ECS BOARD OF DIRECTORS. THE APPROVAL PROCESS WAS DOCUMENTED AND THE PROCESS WAS LAST DONE 12/5/12. B.) COMPARABILITY DATA FOR ECS COMPENSATION IS FURNISHED BY AN INDEPENDENT SOURCE, NON-PROFIT MANAGEMENT SOLUTIONS FOR ALL KEY MANAGEMENT POSITIONS. ALL KEY MANAGEMENT POSITIONS ARE COMPARED AGAINST THE INDEPENDENT DATA IN COMPARATIVE RATIO FORMAT. TOP MANAGEMENT POSITION COMPENSATION IS REVIEWED BY THE HUMAN RESOURCES DEPARTMENT, EXECUTIVE DIRECTOR, AND DESIGNATED BOARD COMMITTEES. THE APPROVAL PROCESS WAS DOCUMENTED AND THE PROCESS WAS LAST DONE 12/8/2011. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS, ORGANIZATIONAL DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC THROUGH ITS WEBSITE. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -39,105. CHANGE IN CHARITABLE REMAINDER TRUST 164,154. TOTAL TO FORM 990, PART XI, LINE 5: 125,049. STATEMENT WITH RESPECT TO DATE OF FORMATION: EPISCOPAL COMMUNITY SERVICES (ECS) WAS FOUNDED IN 1927 BY ALL SAINTS' EPISCOPAL CHURCH TO PROVIDE CHAPLAINCY TO THOSE CONFINED TO HOSPITALS AND PUBLIC INSTITUTIONS. THE AGENCY WAS FUNDED BY THE PROCEEDS OF A LOCAL THRIFT SHOP AND THE CONTRIBUTIONS OF 117 PAYING MEMBERS. IN 1939, A BOARD OF DIRECTORS WAS FORMED TO HELP SET POLICY. THE BOARD EXPANDED THE SCOPE OF THE AGENCY IN 1954 TO PROVIDE PROGRAMS THAT WOULD ADDRESS THE WELFARE AS WELL AS THE SPIRITUAL NEEDS OF THE SAN DIEGO AREA. ECS WAS INCORPORATED IN 1955 AND OBTAINED ITS FIRST GOVERNMENT CONTRACT FROM THE COUNTY OF SAN DIEGO TO PROVIDE CHAPLAINCY SERVICES TO INMATES OF HONOR CAMPS.