Civic Intelligence

Healthcare and Elder Law Programs Corporation

990 • Fiscal year 2017 • EIN 33-0658322

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 06, 2018

1404 Cravens AvenueTorrance, CA 90501-2701

(310) 533-1996

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

61st percentile

0.01x

Higher debt load relative to assets than 61% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

62nd percentile

0.01x

Higher debt load relative to revenue than 62% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

60th percentile

8.0%

Higher net margin than 60% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

98th percentile

$102,317

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 37.2% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

59th percentile

8.1%

Faster asset growth than 59% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

44th percentile

-2.4%

Faster revenue growth than 44% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$284,783

Up $21,234 (+8.1%) from 2016

Net Assets

Up

$282,844

Up $21,926 (+8.4%) from 2016

Liabilities

Down

$1,939

Down $692 (-26%) from 2016

Revenue

Down

$274,684

Down $6,747 (-2.4%) from 2016

Expenses

Up

$252,758

Up $3,898 (+1.6%) from 2016

Net Income

Down

$21,926

Down $10,645 (-33%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2012: $165,733Liabilities 2012: $537Net Assets 2012: $165,1962012Assets 2013: $194,287Liabilities 2013: $1,089Net Assets 2013: $193,1982013Assets 2014: $229,895Liabilities 2014: $2,785Net Assets 2014: $227,1102014Assets 2015: $231,168Liabilities 2015: $2,821Net Assets 2015: $228,3472015Assets 2016: $263,549Liabilities 2016: $2,631Net Assets 2016: $260,9182016Assets 2017: $284,783Liabilities 2017: $1,939Net Assets 2017: $282,8442017Assets 2019: $702,034Liabilities 2019: $4,610Net Assets 2019: $697,4242019Assets 2020: $667,966Liabilities 2020: $2,618Net Assets 2020: $665,3482020Assets 2021: $790,731Liabilities 2021: $2,567Net Assets 2021: $788,1642021Assets 2022: $705,290Liabilities 2022: $17,236Net Assets 2022: $688,0542022Assets 2024: $688,465Liabilities 2024: $92,549Net Assets 2024: $595,9162024

Highlighted filing

2017

Assets$284,783
Liabilities$1,939
Net Assets$282,844

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KExpenses 2012: $238,1632012Revenue 2013: $280,283Expenses 2013: $252,281Net Income 2013: $28,0022013Revenue 2014: $289,380Expenses 2014: $255,468Net Income 2014: $33,9122014Revenue 2015: $245,694Expenses 2015: $244,457Net Income 2015: $1,2372015Revenue 2016: $281,431Expenses 2016: $248,860Net Income 2016: $32,5712016Revenue 2017: $274,684Expenses 2017: $252,758Net Income 2017: $21,9262017Revenue 2019: $355,575Expenses 2019: $315,503Net Income 2019: $40,0722019Revenue 2020: $268,013Expenses 2020: $300,090Net Income 2020: -$32,0772020Revenue 2021: $418,521Expenses 2021: $295,705Net Income 2021: $122,8162021Revenue 2022: $229,067Expenses 2022: $331,058Net Income 2022: -$101,9912022Revenue 2024: $393,683Expenses 2024: $393,856Net Income 2024: -$1732024

Highlighted filing

2017

Revenue$274,684
Expenses$252,758
Net Income$21,926
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 6, 2018
Return Version
2017v2.3
Gross Receipts
$289,376
Mission and Program Overview

Mission

To provide education to the elderly and families about legal and care issues and how to resolve related problems.

Dedicated to empowering older adults and their families by providing impartial information, education and counseling on elder care, law, finances and consumer protection so they may lead lives with security and dignity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$261,892$283,103▲ $21,211
Prepaid Expenses and Deferred Charges$1,605$1,562▼ $43
Intangible Assets$52$7▼ $45
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$263,549$284,783▲ $21,234
Other Assets Total$0$111▲ $111
Liabilities
Accounts Payable and Accrued Expenses$2,538$1,895▼ $643
Other Liabilities$93$44▼ $49
Total Liabilities$2,631$1,939▼ $692
Net Assets / Fund Balance
Unrestricted Net Assets$260,918$282,844▲ $21,926
Total Net Assets Fund Balance$260,918$282,844▲ $21,926
Total Liabilities and Net Assets / Fund Balance$263,549$284,783▲ $21,234

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$61,584$61,584
Leasehold Improvements$0$6,672$6,672
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Britt HuffExecutive DirectorFT$102,317$102,317

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$270,322
Program Service Revenue
$3,665
Investment Income
$529
Other Revenue
$168
All Other Contributions
$101,217
Change in Net Assets
$21,926

Audited Revenue Reconciliation

Revenue per Audited Statements
$274,684
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$25,372
Total Revenue per Audited Statements
$300,056
Total Revenue per Form 990
$274,684
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$170,442
Other Expenses$82,316
Total Fundraising Expense$24,469
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$102,317--$102,317
Other Salaries and Wages$26,619$14,660$12,446$53,725
Occupancy$23,256$2,644$2,244$28,144
Office Expenses$14,286$2,182$5,110$21,578
Fees for Services Other$15,085$3,143$1,987$20,215
Payroll Taxes$10,939$1,244$1,056$13,239
Insurance$3,716$166$140$4,022
All Other Expenses$491$319$432$1,242
Other Employee Benefits$959$109$93$1,161
Other Expenses$267$34$260$561
Travel$349--$349
Depreciation Depletion-$45-$45
Total Functional Expenses$203,445$24,844$24,469$252,758

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$278,130
Expenses per Audited Statements$252,758
Total Expenses per Form 990$252,758
Expenses Not Reported on Form 990$25,372
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$14,692
Fundraising Gross Income$14,692
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Celebrate Summer$178,797$14,692-$14,692
Total Events$178,797$14,692$14,692$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sales Tax Payable$44
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Procedure for review of form 990 1.the treasurer shall have the responsibility for the review of the organizations form 990 (including all pertinent schedules) before it is filed with the internal revenue service. 2.in conducting the review, it is preferred that the treasurer shall conduct a top-level or big-picture type of review. However, if desired or it is deemed necessary to conduct a more detailed review, then the preparer shall be contacted for copies of the relevant detailed tax return workpapers. 3.if the treasurer has any questions, comments or suggested revisions, the preparer shall be contacted to discuss same. These discussions shall be documented by the treasurer for subsequent presentation to the board. The preparer of the form 990 should make any revisions, if necessary, as soon as feasibly possible to ensure that the form 990 is filed with the internal revenue service on a timely basis. 4.upon receipt of the finalized form 990, it shall be signed by the treasurer and mailed to the internal revenue service by certified mail. If the form 990 qualifies for electronic filing, the treasurer will sign form 8879-eo and return to the office of the preparer. The california form 199 shall be signed by the treasurer and sent certified mail to the franchise tax board along with a check for the appropriate amount. If the form 199 qualifies for electronic filing, the treasurer will sign form ca 8453-eo and return to the office of the preparer. A check for the appropriate amount will be mailed to the franchise tax board. The california form rrf-1 shall also be signed by the treasurer and sent certified mail to the registry of charitable trusts along with a check for the appropriate amount. 5.after the form 990, form 199 and form rrf-1 have been filed, the treasurer will make a presentation at the next full board of directors meeting to update the full board regarding the review and filing of the forms. A summary of the more important points will be sufficient.

Form 990, Part VI, Section B, Line 12C

Board of directors are required to sign a new conflict of interest certification annually.

Form 990, Part VI, Section B, Line 15

Process of top-level compensation approval h.e.l.p. 1.the board of directors approves the hiring and compensation of top management officials including ceo, executive director and key employees. 2.in determining initial and subsequent compensation levels for such officials, the process shall include a review and approval by independent person, comparability data and contemporaneous substantiation of the deliberations and decisions. 3.currently the organization does not provide compensation for officers on the board of directors.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Healthcare & Elder Law Programs
EIN
33-0658322
Phone
3105331996
Address
1404 CRAVENS AVENUE, TORRANCE, CA 90501-2701

Signing Officer

Name
Laura Kauls
Title
Treasurer
Phone
3105331996
Signed
2018-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Laura Kauls
Formed
1995
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
3
Volunteers
40

Preparer

Firm
Brigante Cameron Watters & Strong Llp
Address
3424 W CARSON STREET SUITE 600, TORRANCE, CA 90503
Preparer
John J Cameron CPA
Phone
3105420011
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Donated services -10,680.

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

NONE

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Direct expense for special events

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Direct expense for special events

Form 990, Page 9, Line 8B

Other expense is direct expenses for special events = $14,692.

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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0959
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01161
IRS990/OtherExpensesGrp/Desc0COMPUTER SOFTWARE AND S
IRS990/OtherExpensesGrp/Desc1EQUIPMENT RENTAL AND MA
IRS990/OtherExpensesGrp/Desc2PAYROLL SERVICES
IRS990/OtherExpensesGrp/Desc3MEALS
IRS990/OtherExpensesGrp/FundraisingAmt0457
IRS990/OtherExpensesGrp/FundraisingAmt1135
IRS990/OtherExpensesGrp/FundraisingAmt2109
IRS990/OtherExpensesGrp/FundraisingAmt3260
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt011
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1159
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2128
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt334
IRS990/OtherExpensesGrp/ProgramServicesAmt02633
IRS990/OtherExpensesGrp/ProgramServicesAmt11398
IRS990/OtherExpensesGrp/ProgramServicesAmt21130
IRS990/OtherExpensesGrp/ProgramServicesAmt3267
IRS990/OtherExpensesGrp/TotalAmt03101
IRS990/OtherExpensesGrp/TotalAmt11692
IRS990/OtherExpensesGrp/TotalAmt21367
IRS990/OtherExpensesGrp/TotalAmt3561
IRS990/OtherLiabilitiesGrp/BOYAmt093
IRS990/OtherLiabilitiesGrp/EOYAmt044
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0SETTLEMENTS
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0168
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt0168
IRS990/OtherRevenueTotalAmt0168
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt012446
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt014660
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt026619
IRS990/OtherSalariesAndWagesGrp/TotalAmt053725
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt01056
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01244
IRS990/PayrollTaxesGrp/ProgramServicesAmt010939
IRS990/PayrollTaxesGrp/TotalAmt013239
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01605
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01562
IRS990/PrincipalOfficerNm0LAURA KAULS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03665
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03665
IRS990/ProgSrvcAccomActy2Grp/Desc0CLASSES ON ISSUES THAT SPECIALLY IMPACT OLDER ADULTS: DURABLE POWER OF ATTORNEY FOR HEALTHCARE, MEDI-CAL L/T NURSING HOME CARE, L/T CARE INSURANCE, FINANCIAL PROTECTION, ETC. (3,045 INDIVIDUALS SERVED)
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt038654
IRS990/ProgSrvcAccomActy3Grp/Desc0RESOURCE CENTER PROVIDES PUBLICATIONS, TELEPHONE AND EMAIL REFERRAL INFORMATION, WEBSITE INFORMATION, AND OTHER PUBLICATIONS INCLUDING QUARTERLY MAGAZINE. (23,263 INDIVIDUALS SERVED BY RESOURCE CENTER. 379,441 WEBSITE VISITORS AND 2,461 TELEPHONE, EMAIL AND FACE-TO-FACE CONTACTS).
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0134274
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt03250
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0276682
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0540
IRS990/PYOtherExpensesAmt077291
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt04209
IRS990/PYRevenuesLessExpensesAmt032571
IRS990/PYSalariesCompEmpBnftPaidAmt0171569
IRS990/PYTotalExpensesAmt0248860
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0281431
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt021926
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0415
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0261892
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0283103
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0270322
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0276682
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0239232
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0285181
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0275862
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01347279
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0529
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0540
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0427
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0441
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0573
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02510
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt021399
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0168
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt071
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt045
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0284
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.65010
IRS990ScheduleA/PublicSupportPY170Pct00.67150
IRS990ScheduleA/PublicSupportTotal170Amt0877717
IRS990ScheduleA/SubstantialContributorsTotAmt0469562
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0270322
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0276682
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0239232
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0285181
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0275862
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01347279
IRS990ScheduleA/TotalSupportAmt01350073
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt010680
IRS990ScheduleD/DonatedServicesUseFcltsAmt010680
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt061584
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt061584
IRS990ScheduleD/ExpensesNotReportedAmt025372
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0252758
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt06672
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt06672
IRS990ScheduleD/OtherExpensesIncludedAmt014692
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt044
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SALES TAX PAYABLE
IRS990ScheduleD/OtherRevenueAmt014692
IRS990ScheduleD/RevenueNotReportedAmt025372
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0274684
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0NONE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DIRECT EXPENSE FOR SPECIAL EVENTS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2DIRECT EXPENSE FOR SPECIAL EVENTS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3OTHER EXPENSE IS DIRECT EXPENSES FOR SPECIAL EVENTS = $14,692.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 9, LINE 8B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0252758
IRS990ScheduleD/TotalLiabilityAmt044
IRS990ScheduleD/TotalRevenuePerForm990Amt0274684
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0300056
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0278130
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0164105
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt0164105
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt014692
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0CELEBRATE SUMMER
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt014192
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt014192
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0178797
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0178797
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt014692
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt014692
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt0500
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt0500
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROCEDURE FOR REVIEW OF FORM 990 1.THE TREASURER SHALL HAVE THE RESPONSIBILITY FOR THE REVIEW OF THE ORGANIZATIONS FORM 990 (INCLUDING ALL PERTINENT SCHEDULES) BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. 2.IN CONDUCTING THE REVIEW, IT IS PREFERRED THAT THE TREASURER SHALL CONDUCT A TOP-LEVEL OR BIG-PICTURE TYPE OF REVIEW. HOWEVER, IF DESIRED OR IT IS DEEMED NECESSARY TO CONDUCT A MORE DETAILED REVIEW, THEN THE PREPARER SHALL BE CONTACTED FOR COPIES OF THE RELEVANT DETAILED TAX RETURN WORKPAPERS. 3.IF THE TREASURER HAS ANY QUESTIONS, COMMENTS OR SUGGESTED REVISIONS, THE PREPARER SHALL BE CONTACTED TO DISCUSS SAME. THESE DISCUSSIONS SHALL BE DOCUMENTED BY THE TREASURER FOR SUBSEQUENT PRESENTATION TO THE BOARD. THE PREPARER OF THE FORM 990 SHOULD MAKE ANY REVISIONS, IF NECESSARY, AS SOON AS FEASIBLY POSSIBLE TO ENSURE THAT THE FORM 990 IS FILED WITH THE INTERNAL REVENUE SERVICE ON A TIMELY BASIS. 4.UPON RECEIPT OF THE FINALIZED FORM 990, IT SHALL BE SIGNED BY THE TREASURER AND MAILED TO THE INTERNAL REVENUE SERVICE BY CERTIFIED MAIL. IF THE FORM 990 QUALIFIES FOR ELECTRONIC FILING, THE TREASURER WILL SIGN FORM 8879-EO AND RETURN TO THE OFFICE OF THE PREPARER. THE CALIFORNIA FORM 199 SHALL BE SIGNED BY THE TREASURER AND SENT CERTIFIED MAIL TO THE FRANCHISE TAX BOARD ALONG WITH A CHECK FOR THE APPROPRIATE AMOUNT. IF THE FORM 199 QUALIFIES FOR ELECTRONIC FILING, THE TREASURER WILL SIGN FORM CA 8453-EO AND RETURN TO THE OFFICE OF THE PREPARER. A CHECK FOR THE APPROPRIATE AMOUNT WILL BE MAILED TO THE FRANCHISE TAX BOARD. THE CALIFORNIA FORM RRF-1 SHALL ALSO BE SIGNED BY THE TREASURER AND SENT CERTIFIED MAIL TO THE REGISTRY OF CHARITABLE TRUSTS ALONG WITH A CHECK FOR THE APPROPRIATE AMOUNT. 5.AFTER THE FORM 990, FORM 199 AND FORM RRF-1 HAVE BEEN FILED, THE TREASURER WILL MAKE A PRESENTATION AT THE NEXT FULL BOARD OF DIRECTORS MEETING TO UPDATE THE FULL BOARD REGARDING THE REVIEW AND FILING OF THE FORMS. A SUMMARY OF THE MORE IMPORTANT POINTS WILL BE SUFFICIENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD OF DIRECTORS ARE REQUIRED TO SIGN A NEW CONFLICT OF INTEREST CERTIFICATION ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PROCESS OF TOP-LEVEL COMPENSATION APPROVAL H.E.L.P. 1.THE BOARD OF DIRECTORS APPROVES THE HIRING AND COMPENSATION OF TOP MANAGEMENT OFFICIALS INCLUDING CEO, EXECUTIVE DIRECTOR AND KEY EMPLOYEES. 2.IN DETERMINING INITIAL AND SUBSEQUENT COMPENSATION LEVELS FOR SUCH OFFICIALS, THE PROCESS SHALL INCLUDE A REVIEW AND APPROVAL BY INDEPENDENT PERSON, COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATIONS AND DECISIONS. 3.CURRENTLY THE ORGANIZATION DOES NOT PROVIDE COMPENSATION FOR OFFICERS ON THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DONATED SERVICES -10,680.

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