2025-03-06T14:15:32-08:00 2024-06-30 952302617 SingerLewak 10960 Wilshire Blvd Suite 1100 Lost Angeles CA 90023 990 2023-07-01 954750066 The Help Group West HELP 8187810360 13130 Burbank Blvd Sherman Oaks CA 91401 Oscar Valadez CFO 2025-03-06 true true LIOR TEMKIN P00748170 3104773924 2023 2025-03-06 01:10:19Z Susan Berman PhD 13130 Burbank Blvd Sherman Oaks CA 91401 16942830 false X www.thehelpgroup.org X 1999 CA See From 990, Part III, Line 4a 10 10 116 34 0 398511 1253641 14556849 15100192 1010 2784 457713 230901 15414083 16587518 0 0 8604301 9045049 0 9051 6066551 6184159 14670852 15229208 743231 1358310 20240536 21658294 1442930 1502378 18797606 20155916 See From 990, Part III, Line 4a false false 13977623 15140895 The Help Group West operates two state certified private special education day schools: Summit View West offers comprehensive elementary, middle and secondary school programs for students with learning differences. Summit View West includes Westview, a program designed for students grades 6-12 with emotional challenges who are capable of graduating from high school and attending college. THG West provides comprehensive day school programs for students with challenges related to socialization, communication, language development, and peer relations. Many of the students at Village Glen have special needs related to autism spectrum disorder, autism, anxiety and non-verbal learning disabilities. Students are referred by various local school districts and other governmental agencies, as well as by private referral. 13977623 true true false false false false false false false false true false false true false true false true true false false false false false true false false false false true false false false false false false false false true false false false false true false false false true 0 0 false 116 true false false false false false true true false 0 false false false false false false false X 10 10 true false false false false false false true true false false true true true true true true true true false CA X X Amelia Gomez 8189475175 13130 Burbank Blvd Sherman Oaks CA 914016037 Barbara Firestone PhD President & CEO 10.00 40.00 X X 440901 1711937 31802 Susan Berman PhD Pres&CEOFr10/23 10.00 40.00 X X 173248 672692 52392 Michael Love Sr. VP of Finance (Thru 01/23) 8.00 0.00 62150 241317 1269 Oscar Valadez CFO 8.00 32.00 X 52477 203759 23291 Pamela Clark MA Sr Director of Sch 18.00 22.00 87435 106865 17760 Randall Kissel Dir. of Facilities 8.00 32.00 31236 121282 38183 Amelia Gomez Controller 8.00 32.00 31981 124176 8037 Sheila Zaft Principal 40.00 0.00 120090 0 9012 Trudy Barker Dir. of School Adm 40.00 0.00 110056 0 9012 Gary H Carmona Dir./Chairman 2.00 2.00 X X 0 0 0 Joy Monkarsh Dir./Secretary 1.00 1.00 X X 0 0 0 Jae Hyun Dir./Treasurer 2.00 2.00 X X 0 0 0 Aaron Coleman Dir (From 5/24) 2.00 2.00 X 0 0 0 Yolanda Pina Director 1.00 1.00 X 0 0 0 Susan Berk Director 1.00 1.00 X 0 0 0 Robert Dorman Director 1.00 1.00 X 0 0 0 David Firestone DDS Dir.(Thru10/23) 1.00 1.00 X 0 0 0 Perry Katz Dir.(Thru12/23) 1.00 1.00 X 0 0 0 Danny Raffle Director 1.00 1.00 X 0 0 0 Ken Solomon Director 1.00 1.00 X 0 0 0 Valerie Seymour Director 1.00 1.00 X 0 0 0 1109574 3182028 190758 12 true true false Administrative Services 2129 W Rosecrans Ave Gardena CA 90249 Transportation 1041032 The Education Team 2000 Sierra Point Pkwy Suite 702 Brisbane CA 94002 Temp Agency 664371 Ruggieri Construction Inc 13700 Chandler Blvd Sherman Oaks CA 91401 Repairs & Maintenance 436353 Mission School Transportation 201 W Sotello St Los Angeles CA 90012 Transportation 340353 Alimart Inc 14747 Archwood St Van Nuys CA 91405 Transportation 330503 6 320583 847432 85626 153897 1253641 Basic Education 611710 10635126 10635126 Couseling 624100 464865 464865 One to One Aides 624100 1041481 1041481 Speech and Language 624100 273160 273160 Transportation 480000 2516395 2516395 169165 169165 15100192 2784 2784 0 0 534386 323104 211282 211282 211282 0 11123 320583 32208 -21085 -21085 0 0 Miscellaneous Income 900099 40704 40704 40704 16587518 15140896 192981 0 0 0 0 327349 94190 233159 0 7450976 6845231 605745 0 754144 680331 73813 512580 456995 55585 0 42685 31997 10688 18792 1583 17209 0 0 0 0 0 29210 24770 4440 0 0 1340027 1251123 88904 0 0 2416 1638 778 1452 1452 0 377356 377356 251204 199778 51426 Client Transportation 2225485 2225485 Professional Fees 1023904 1019781 4123 Client related expense 317427 310138 7289 Computer Expense 207921 172322 35599 346280 284905 52324 9051 15229208 13977623 1242534 9051 1950 2150 541938 206848 0 2752494 3599907 0 0 0 0 3854 12668 26369127 11612931 15235174 14756196 0 0 0 502151 1705126 2578374 20240536 21658294 1401429 1473002 41501 29376 1442930 1502378 X 18797606 20155916 18797606 20155916 20240536 21658294 1358310 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2827788 2827788 14581065 8474212 6106853 8439974 2618419 5821555 11849 11849 508451 508451 14756196 Due From Affiliates 2509858 Miscellaneous-Long Term 68516 2578374 X 17055467 153897 153897 16901570 -314052 -314052 16587518 15696757 153497 153497 15543260 -314052 -314052 15229208 Part X : FIN48 Footnote The Help Group West 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, The Help Group West 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. The Help Group West 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, 2024 and 2023, The Help Group West 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. true true true true false true true false false false false false false false false false false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized "All of the programs of The Help Group West admit clients of any race, color, national or ethnic origin, religion and of either sex," is publicized on the website and application forms. Schedule E, Line 4 - Explanation of Records and Materials Not Maintained The organization does not offer scholarships or financial assistance. Schedule E, Line 5 - Explanation of Organization Discrimination by Race false Golf 331706 320583 11123 32208 331706 320583 11123 32208 32208 -21085 X X X true false false false false false false false false Amelia Gomez Controller 31981 124176 1646 6391 33627 130567 Barbara Firestone PhD President & CEO 251568 976793 189333 735144 6513 25289 447414 1737226 17498 67941 Michael Love Sr. VP of Finance (Thru 01/23) 5154 20013 56996 221304 260 1009 62410 242326 Oscar Valadez CFO 52477 203759 4770 18521 57247 222280 Pamela Clark MA Sr Director of Sch 84465 103235 2970 3630 7992 9768 95427 116633 Randall Kissel Dir. of Facilities 31236 121282 7820 30363 39056 151645 Susan Berman PhD Pres&CEOFr10/23 66195 257024 107053 415668 10730 41662 183978 714354 105093 408058 Part II, Compensation from Unrelated Organizations PART II, LINE 1B, (i) Dr. Barbara Firestone's base compensation includes $1,052,548 for vacation time she accrued over 48 years of employment, which was paid out upon her retirement. The accrual accumulated because she belonged to a grandfathered group that has no vacation cap.PART II, LINE 1B, (iii) Dr. Barbara Firestone has both a 457(B) and 457(F) retirement plan. From 2003 to 2023, she contributed $359,212 of her salary into the 457(b) plan. Through investment growth, her contribution increased by $463,925, resulting in a total payout of $823,137. Additionally, from 2022 to 2023, Dr. Firestone contributed $83,700 from her salary into the plan, and with interest, she received a total payout of $85,440. Dr. Susan Berman has a 457 (F) retirement plan. Dr. Berman contributed $400,000 from 2018 2021 from her salary into this plan and by investing it, her contribution grew by $113,151 over 6 years resulting in a total payout of $513,151. X Tutoring, Couns 5 153897 FMV false false false Form 990, Part VI, Section A, Line 2 Barbara Firestone, Ph.D.David Firestone, D.D.S.Husband and Wife Form 990, Part VI, Section B, Line 11b The Form 990 Review comprises of a multi step process:1)review by the organization's outside independent CPA firm,2)review by the Controller,3)review by the 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, Section B, Line 12c Each Officer, Director, or Key Employee is required to complete and submit a disclosure annually. Form 990, Part VI, Section B, Line 15b Compensation for the CEO and CFO 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 CFO (CFO does not participate in review of CFO 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, Section C, Line 18 Form 990 is available on www.guidestar.org. Form 990, Part VI, Section C, Line 19 These documents are made available to the public upon request. Form 990, Part VII, Section A, Line 1a "Reportable Compensation from Related Organizations"(Part VII, Section A, Line 1a) for the CEO reflects compensation from all related organizations listed in Schedule R and based on an overall 50+ hour average work week."Reportable Compensation from the Organization and Reportable Compensation from Related Organizations"(Part VII, Section A, Line 1a):Dr. Barbara Firestone has both a 457(B) and 457(F) retirement plan. From 2003 to 2023, she contributed $359,212 of her salary into the 457(b) plan. Through investment growth, her contribution increased by $463,925, resulting in a total payout of $823,137. Additionally, from 2022 to 2023, Dr. Firestone contributed $83,700 from her salary into the plan, and with interest, she received a total payout of $85,440.Dr. Susan Berman has a 457 (F) retirement plan. Dr. Berman contributed $400,000 from 2018 2021 from her salary into this plan and by investing it, her contribution grew by $113,151 over 6 years resulting in a total payout of $513,151. Form 990, Part VIII, Line h During the fiscal year ended June 30, 2024, The Help Group West received assistance through the ARP Emergency Assistance to Non-Public Schools Program (EANS) program, which resulted in payments made on behalf of The Help Group West totaling $847,432, for goods and services from approved vendors related to curriculum, supplies, software and janitorial supplies. The Help Group Child and Family Center 13130 Burbank Blvd Sherman Oaks CA 91401 952226790 Mental Health Services CA 501c3 9 NA false New School for Child Development 13130 Burbank Blvd Sherman Oaks CA 91401 953295132 Special Education CA 501c3 2 NA false Project Six 13130 Burbank Blvd Sherman Oaks CA 91401 953674639 Residential Care CA 501c3 9 NA false Pacific Living Alternatives 13130 Burbank Blvd Sherman Oaks CA 91401 954253163 Residential Facilities CA 501c3 7 NA false New Opportunities for Living 13130 Burbank Blvd Sherman Oaks CA 91401 954253162 Residential Facilities CA 501c3 7 NA false Summit View School 13130 Burbank Blvd Sherman Oaks CA 91401 954557774 Special Education CA 501c3 2 NA false false false false false false false false false false false false true true true true false false true true The Help Group Child and Family Center l -34046407 Actual The Help Group Child and Family Center m -34046407 Actual The Help Group Child and Family Center n -34046407 Actual The Help Group Child and Family Center o -34046407 Actual The Help Group Child and Family Center r -34046407 Actual The Help Group Child and Family Center s -34046407 Actual New School for Child Development l 31621832 Actual New School for Child Development m 31621832 Actual New School for Child Development n 31621832 Actual New School for Child Development o 31621832 Actual New School for Child Development r 31621832 Actual Project Six r -95150 Actual Project Six s -95150 Actual Summit View School r 5029583 Actual Summit View School s 5029583 Actual Schedule R, Part V, Line 2 Transactions with related organizations reflect ending balance as of 6/30/24 which represents the net cumulative balance since inception with the related entity listed.