Liabilities / Assets
77th percentile
Higher debt load relative to assets than 77% of similar nonprofits.
Development Solutions Inc
EIN 33-0683510 • 501(c)3 • San Juan Capistrano, CA
Profile
Development Solutions, Inc. (DBA: Hope 4 Kids) is a Non-Profit 501(c)3 organization that specializes in finding permanent adoptive homes for children in Foster Care, and additionally provide Agency Adoption services for birth mothers and adoptive families. Licensed by the State of CA for both Adoption and Foster Care, they provide services for over 250 children annually.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.24x
Liabilities / Revenue
76th percentile
Higher debt load relative to revenue than 76% of similar nonprofits.
Net Margin
31st percentile
Higher net margin than 31% of similar nonprofits.
Top Officer Pay
70th percentile
Higher top officer pay than 70% of similar nonprofits.
Top officer pay equals 10.8% of source-year revenue.
Asset Growth
16th percentile
Faster asset growth than 16% of similar nonprofits.
Revenue Growth
30th percentile
Faster revenue growth than 30% of similar nonprofits.
Balance Sheet
Assets
Down$363,611
Down $69,445 (-16%) from 2023
Liabilities
Down$88,065
Down $45,507 (-34%) from 2023
Net Assets
Down$275,546
Down $23,938 (-8.0%) from 2023
Revenue
Down$538,153
Down $36,168 (-6.3%) from 2023
Expenses
Down$562,091
Down $392,017 (-41%) from 2023
Net Income
Up-$23,938
Up $355,849 (+94%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $363,611
- Liabilities
- $88,065
- Net assets
- $275,546
- Revenue
- $538,153
- Expenses
- $562,091
- Net income
- -$23,938
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 14, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $538,153
Mission and Program Overview
Mission
Development Solutions, Inc. (DBA: Hope 4 Kids) is a Non-Profit 501(c)3 organization that specializes in finding permanent adoptive homes for children in Foster Care, and additionally provide Agency Adoption services for birth mothers and adoptive families. Licensed by the State of CA for both Adoption and Foster Care, they provide services for over 250 children annually.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $224,617 | $322,573 | ▲ $97,956 |
| Accounts Receivable | $156,515 | $6,145 | ▼ $150,370 |
| Land, Buildings, and Equipment, Net | $3,276 | $1,909 | ▼ $1,367 |
| Prepaid Expenses and Deferred Charges | $1,101 | $550 | ▼ $551 |
| Savings and Temporary Cash Investments | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Total Assets | $433,056 | $363,611 | ▼ $69,445 |
| Other Assets Total | $47,547 | $32,434 | ▼ $15,113 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $46,505 | $34,694 | ▼ $11,811 |
| Other Liabilities | $47,547 | $32,821 | ▼ $14,726 |
| Deferred Revenue | $39,520 | $20,550 | ▼ $18,970 |
| Total Liabilities | $133,572 | $88,065 | ▼ $45,507 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $279,484 | $275,546 | ▼ $3,938 |
| Net Assets With Donor Restrictions | $20,000 | - | - |
| Total Net Assets Fund Balance | $299,484 | $275,546 | ▼ $23,938 |
| Total Liabilities and Net Assets / Fund Balance | $433,056 | $363,611 | ▼ $69,445 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $1,909 | $60,646 | $62,555 |
| Other Land Buildings | - | $30,708 | $30,708 |
| Other Assets Org | $32,434 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Amy Miller | Administrator | FT | $58,094 | $58,094 |
| Rebecca Wills | Adoption Supervisor | FT | $52,299 | $52,299 |
| Karleen Cox | County Adoption Supervisor | FT | $31,711 | $31,711 |
| Peggy Roger | President | FT | $28,601 | $28,601 |
Board Members and Trustees
| Name | Title |
|---|---|
| Len Carey | Vice President |
| Bill Corn | Board Member |
| Frank Pittser | Board Member |
| Tina Dean-corn | Secretary |
| Karen Dimmick | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $101,546
- Program Service Revenue
- $403,488
- Investment Income
- $27,949
- Other Revenue
- $5,170
- Change in Net Assets
- $-23,938
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $538,153
- Total Revenue per Audited Statements
- $538,153
- Total Revenue per Form 990
- $538,153
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $295,805 |
| Other Expenses | $266,286 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $239,530 | - | - | $239,530 |
| All Other Expenses | $33,447 | $25,662 | - | $58,777 |
| Insurance | $25,317 | $18,818 | - | $44,135 |
| Current Officers, Directors, Trustees, and Key Employees | $28,602 | - | - | $28,602 |
| Payroll Taxes | $24,107 | - | - | $24,107 |
| Other Expenses | $18,574 | $1,371 | - | $19,945 |
| Travel | $12,586 | - | - | $12,586 |
| Pension Plan Contributions | - | $3,566 | - | $3,566 |
| Interest | - | $1,780 | - | $1,780 |
| Depreciation Depletion | - | - | - | $332 |
| Total Functional Expenses | $486,094 | $75,997 | $0 | $562,091 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $562,091 |
| Total Expenses per Audited Statements | $562,091 |
| Total Expenses per Form 990 | $562,091 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $5,170 |
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Operating Lease Liability, Non Current | $16,985 |
| Operating Lease Liability, Current | $15,836 |
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 35% controlled entity
- No
- 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
“Form 990 is prepared by an outside accounting firm. Upon completion, the accounting firm will send the draft for our board to review before mailing final return to the irs.”
Form 990, Part VI, Section B, Line 12C
“It is the policy of the organization to prohibit its employees or Board members from engaging in any activity, practice or act which conflicts with its interests. All employees have an affirmative obligation to avoid conflicts of interest and it is not acceptable to look the other way when a conflict arises or appears to arise.”
Form 990, Part VI, Section B, Line 15A
“Our board will review and approve compensations for our officers and key employees. The board determines the compensations by reviewing industry standards and personnel experience level.”
Form 990, Part VI, Section B, Line 15B
“Our board will review and approve compensations for our officers and key employees. The board determines the compensations by reviewing industry standards and personnel experience level.”
Form 990, Part VI, Section C, Line 19
“The federal form 990 is available online via guidestar.org the public can also call us and make open inquiries”
Filing and Contact Details
Filer
- Filer Name
- Development Solutions Inc
- EIN
- 33-0683510
- Phone
- 9494969430
- Address
- PO BOX 1235, SAN JUAN CAPISTRANO, CA 92693
Signing Officer
- Name
- Peggy Roger
- Title
- President
- Signed
- 2025-11-14
- Discuss with paid preparer
- Yes
Organization Details
- Formed
- 1995
- Legal Domicile
- CA
- Voting Board Members
- 4
- Independent Board Members
- 4
- Employees
- 9
Preparer
- Firm
- DNW and Associates Inc
- Address
- 430 S Garfield Ave Ste 325, Alhambra, CA 91081
- Preparer
- Eric Wu CPA
- Phone
- 6264521149
Supplemental Narrative
Additional Explanations
Form 990, Part IX, Line 24E
“CREDIT LOSS: Column (A) - Total = $1000; Column (B) - Program Services = $0; Column (C) - Management & General = $1000; Column (D) - Fundraising = $0”
Form 990, Part IX, Line 24E
“DEPRECIATION EXPENSE: Column (A) - Total = $1367; Column (B) - Program Services = $0; Column (C) - Management & General = $1367; Column (D) - Fundraising = $0”
Form 990, Part IX, Line 24E
“DONATION: Column (A) - Total = $6650; Column (B) - Program Services = $6650; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
Form 990, Part IX, Line 24E
“DUES & SUBSCRIPTION: Column (A) - Total = $1934; Column (B) - Program Services = $437; Column (C) - Management & General = $1497; Column (D) - Fundraising = $0”
Form 990, Part IX, Line 24E
“MISCELLANEOUS: Column (A) - Total = $-332; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
Form 990, Part IX, Line 24E
“OUTSIDE CONTRACTORS: Column (A) - Total = $12922; Column (B) - Program Services = $12922; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
Form 990, Part IX, Line 24E
“SUPPLIES: Column (A) - Total = $17324; Column (B) - Program Services = $7139; Column (C) - Management & General = $10185; Column (D) - Fundraising = $0”
Form 990, Part IX, Line 24E
“TAXES AND LICENSE: Column (A) - Total = $6299; Column (B) - Program Services = $6299; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
Form 990, Part IX, Line 24E
“TELEPHONE AND COMMUNICATION: Column (A) - Total = $11613; Column (B) - Program Services = $0; Column (C) - Management & General = $11613; Column (D) - Fundraising = $0”
Statement Note 1
“NOTES RELATING TO ACCOUNTS RECEIVABLE WRITE-OFF OF $955,250 INLCUDED IN THE PROGRAM SERVICE EXPENSES:In 2020 California Assembly Bill (AB) 1301, 'an act to amend, repeal, and add Section 16122 of the Welfare and Institutions Code, relating to child welfare service', became effective. Besides changing the per-adoption reimbursement rate, AB 1301 of 2019 realigned the management and distribution of PAARP funds from the California Department of Social Services back to individual county child welfare agencies throughout the state (the 'Counties and State', respectively). Effectively in 2022, the Counties rejected some of the Organization's PAARP reimbursement billing citing that under Welfare and Institutions Code section 16122 (WIC 16122) 'the licensed adoption agency is not eligible for PAARP if it accepted payment from prospective adoptive parents of a child for any services including, but not limited to, completing the application process, family finding, and matching services, completing forms and court reports, completing the home study, and completing post-placement visits'.Prior to the implementation of AB 1301, such PAARP billings had been allowed and a major funding source of the Organization, making up more than 50% of the Organization's total revenue prior to 2020. Losing the eligibility of such funding source had significantly decreased the Organization's revenue and caused negative changes in net assets since 2020.While seeking further clarifications and potential roll-back of such provision from the State and the Counties together with other adoption agencies who had been similarly affected, in 2022 the Organization wrote off the net account receivable in the amount of $955,250 related to 182 adoption cases that would be under the scrutiny of WIC 16122.”
Raw XML AppendixShowing 400 of 452 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/Desc | 0 | THE ORGANIZATION IS A STATE FUNDED NON-FOR-PROFIT AGENCY THAT PLACES FOSTER CHILDREN WITH QUALIFIED ADOPTIVE FAMILIES. THE ORGANIZATION PARTICIPATES IN STATE FUNDED PROGRAMS WHICH REIMBURSE THE ORGANIZATION UPON SUCCESSFUL PLACEMENT. |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | President |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Treasurer |
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| IRS990/MissionDesc | 0 | Development Solutions, Inc. (DBA: Hope 4 Kids) is a Non-Profit 501(c)3 organization that specializes in finding permanent adoptive homes for children in Foster Care, and additionally provide Agency Adoption services for birth mothers and adoptive families. Licensed by the State of CA for both Adoption and Foster Care, they provide services for over 250 children annually. |
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| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 5170 |
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| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
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| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 275546 |
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| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 32434 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | FOSTER FAMILY PARENT FEES |
| IRS990/OtherExpensesGrp/Desc | 1 | MARKETING |
| IRS990/OtherExpensesGrp/Desc | 2 | PROFESSIONAL FEES |
| IRS990/OtherExpensesGrp/Desc | 3 | RENT & LEASE |
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| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 1371 |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 48554 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 75 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 18574 |
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| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 24107 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 24107 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 3566 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 3566 |
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| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 1101 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 550 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | FOSTER CARE AND ADOPTION |
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| IRS990/PYProgramServiceRevenueAmt | 0 | 535252 |
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| IRS990/PYTotalRevenueAmt | 0 | 574321 |
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| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 538153 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 574321 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 814910 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 996815 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 699015 |
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| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
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| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 1909 |
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| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 562091 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 32434 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | OPERATING LEASE RIGHT-OF USE ASSET |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 30708 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 30708 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 15836 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 16985 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | OPERATING LEASE LIABILITY, CURRENT |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | OPERATING LEASE LIABILITY, NON CURRENT |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 538153 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1909 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 32434 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 562091 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 32821 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM. UPON COMPLETION, THE ACCOUNTING FIRM WILL SEND THE DRAFT FOR OUR BOARD TO REVIEW BEFORE MAILING FINAL RETURN TO THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | It is the policy of the organization to prohibit its employees or Board members from engaging in any activity, practice or act which conflicts with its interests. All employees have an affirmative obligation to avoid conflicts of interest and it is not acceptable to look the other way when a conflict arises or appears to arise. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | OUR BOARD WILL REVIEW AND APPROVE COMPENSATIONS FOR OUR OFFICERS AND KEY EMPLOYEES. THE BOARD DETERMINES THE COMPENSATIONS BY REVIEWING INDUSTRY STANDARDS AND PERSONNEL EXPERIENCE LEVEL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | OUR BOARD WILL REVIEW AND APPROVE COMPENSATIONS FOR OUR OFFICERS AND KEY EMPLOYEES. THE BOARD DETERMINES THE COMPENSATIONS BY REVIEWING INDUSTRY STANDARDS AND PERSONNEL EXPERIENCE LEVEL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE FEDERAL FORM 990 IS AVAILABLE ONLINE VIA GUIDESTAR.ORG THE PUBLIC CAN ALSO CALL US AND MAKE OPEN INQUIRIES |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | CREDIT LOSS: Column (A) - Total = $1000; Column (B) - Program Services = $0; Column (C) - Management & General = $1000; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | DEPRECIATION EXPENSE: Column (A) - Total = $1367; Column (B) - Program Services = $0; Column (C) - Management & General = $1367; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | DONATION: Column (A) - Total = $6650; Column (B) - Program Services = $6650; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | DUES & SUBSCRIPTION: Column (A) - Total = $1934; Column (B) - Program Services = $437; Column (C) - Management & General = $1497; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | MISCELLANEOUS: Column (A) - Total = $-332; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | OUTSIDE CONTRACTORS: Column (A) - Total = $12922; Column (B) - Program Services = $12922; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | SUPPLIES: Column (A) - Total = $17324; Column (B) - Program Services = $7139; Column (C) - Management & General = $10185; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | TAXES AND LICENSE: Column (A) - Total = $6299; Column (B) - Program Services = $6299; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | TELEPHONE AND COMMUNICATION: Column (A) - Total = $11613; Column (B) - Program Services = $0; Column (C) - Management & General = $11613; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | NOTES RELATING TO ACCOUNTS RECEIVABLE WRITE-OFF OF $955,250 INLCUDED IN THE PROGRAM SERVICE EXPENSES:In 2020 California Assembly Bill (AB) 1301, 'an act to amend, repeal, and add Section 16122 of the Welfare and Institutions Code, relating to child welfare service', became effective. Besides changing the per-adoption reimbursement rate, AB 1301 of 2019 realigned the management and distribution of PAARP funds from the California Department of Social Services back to individual county child welfare agencies throughout the state (the 'Counties and State', respectively). Effectively in 2022, the Counties rejected some of the Organization's PAARP reimbursement billing citing that under Welfare and Institutions Code section 16122 (WIC 16122) 'the licensed adoption agency is not eligible for PAARP if it accepted payment from prospective adoptive parents of a child for any services including, but not limited to, completing the application process, family finding, and matching services, completing forms and court reports, completing the home study, and completing post-placement visits'.Prior to the implementation of AB 1301, such PAARP billings had been allowed and a major funding source of the Organization, making up more than 50% of the Organization's total revenue prior to 2020. Losing the eligibility of such funding source had significantly decreased the Organization's revenue and caused negative changes in net assets since 2020.While seeking further clarifications and potential roll-back of such provision from the State and the Counties together with other adoption agencies who had been similarly affected, in 2022 the Organization wrote off the net account receivable in the amount of $955,250 related to 182 adoption cases that would be under the scrutiny of WIC 16122. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, Line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, Line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section C, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Statement Note 1 |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 363611 |
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| IRS990/TotalEmployeeCnt | 0 | 9 |
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| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 486094 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 88065 |
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