Civic Intelligence

Vista Del Mar Child and Family Services

990 • Fiscal year 2014 • EIN 95-1647832

Jul 01, 2013 to Jun 30, 2014 • Filed on Feb 10, 2015

3200 Motor Ave90034

(310) 836-1223

Siviq Scores

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

Liabilities / Assets

19th percentile

0.06x

Higher debt load relative to assets than 19% of similar nonprofits.

2014 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2014

Liabilities / Revenue

18th percentile

0.11x

Higher debt load relative to revenue than 18% of similar nonprofits.

2014 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2014

Net Margin

20th percentile

-3.1%

Higher net margin than 20% of similar nonprofits.

2014 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2014

Top Officer Pay

66th percentile

$430,742

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

2014 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2014

Asset Growth

58th percentile

6.9%

Faster asset growth than 58% of similar nonprofits.

2014 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2013 to 2014

Revenue Growth

51st percentile

5.6%

Faster revenue growth than 51% of similar nonprofits.

2014 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2013 to 2014

Assets

Up

$79,064,923

Up $5,106,371 (+6.9%) from 2013

Net Assets

Up

$74,664,211

Up $4,922,218 (+7.1%) from 2013

Liabilities

Up

$4,400,712

Up $184,153 (+4.4%) from 2013

Revenue

Up

$38,792,559

Up $2,050,000 (+5.6%) from 2013

Expenses

Up

$40,001,504

Up $1,415,734 (+3.7%) from 2013

Net Income

Up

-$1,208,945

Up $634,266 (+34%) from 2013

Historical Trend

Balance Sheet Trend

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

$80M$60M$40M$20M$0Assets 2010: $64,973,342Liabilities 2010: $4,355,156Net Assets 2010: $60,618,1862010Assets 2011: $76,167,344Liabilities 2011: $4,747,530Net Assets 2011: $71,419,8142011Assets 2012: $71,904,498Liabilities 2012: $4,311,554Net Assets 2012: $67,592,9442012Assets 2013: $73,958,552Liabilities 2013: $4,216,559Net Assets 2013: $69,741,9932013Assets 2014: $79,064,923Liabilities 2014: $4,400,712Net Assets 2014: $74,664,2112014Assets 2015: $61,543,508Liabilities 2015: $3,899,992Net Assets 2015: $57,643,5162015Assets 2016: $61,462,404Liabilities 2016: $6,469,375Net Assets 2016: $54,993,0292016Assets 2017: $67,567,059Liabilities 2017: $7,807,563Net Assets 2017: $59,759,4962017Assets 2018: $66,027,158Liabilities 2018: $8,790,339Net Assets 2018: $57,236,8192018Assets 2019: $61,749,596Liabilities 2019: $8,276,617Net Assets 2019: $53,472,9792019Assets 2020: $65,197,667Liabilities 2020: $13,433,335Net Assets 2020: $51,764,3322020Assets 2021: $69,740,858Liabilities 2021: $10,367,774Net Assets 2021: $59,373,0842021Assets 2022: $64,620,261Liabilities 2022: $12,267,778Net Assets 2022: $52,352,4832022Assets 2023: $66,926,044Liabilities 2023: $15,506,432Net Assets 2023: $51,419,6122023Assets 2024: $63,137,745Liabilities 2024: $13,486,336Net Assets 2024: $49,651,4092024

Highlighted filing

2014

Assets$79,064,923
Liabilities$4,400,712
Net Assets$74,664,211

Operations Trend

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

$60M$40M$20M$0-$20MExpenses 2010: $34,467,3812010Expenses 2011: $34,705,0722011Expenses 2012: $37,168,7552012Revenue 2013: $36,742,559Expenses 2013: $38,585,770Net Income 2013: -$1,843,2112013Revenue 2014: $38,792,559Expenses 2014: $40,001,504Net Income 2014: -$1,208,9452014Revenue 2015: $38,969,506Expenses 2015: $42,034,060Net Income 2015: -$3,064,5542015Revenue 2016: $40,465,015Expenses 2016: $41,891,223Net Income 2016: -$1,426,2082016Revenue 2017: $45,556,943Expenses 2017: $44,225,286Net Income 2017: $1,331,6572017Revenue 2018: $39,219,024Expenses 2018: $43,928,830Net Income 2018: -$4,709,8062018Revenue 2019: $42,538,976Expenses 2019: $46,164,301Net Income 2019: -$3,625,3252019Revenue 2020: $41,729,584Expenses 2020: $44,297,373Net Income 2020: -$2,567,7892020Revenue 2021: $45,913,715Expenses 2021: $42,513,830Net Income 2021: $3,399,8852021Revenue 2022: $40,278,290Expenses 2022: $44,277,448Net Income 2022: -$3,999,1582022Revenue 2023: $49,021,528Expenses 2023: $48,790,250Net Income 2023: $231,2782023Revenue 2024: $47,903,499Expenses 2024: $51,059,269Net Income 2024: -$3,155,7702024

Highlighted filing

2014

Revenue$38,792,559
Expenses$40,001,504
Net Income-$1,208,945
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 10, 2015
Return Version
2013v4.0
Gross Receipts
$41,894,858
Mission and Program Overview

Mission

To provide comprehensive, family-centered social, educational and behavioral health services that encourage children, adolescents and their families to lead self reliant, stable and productive lives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$42,427,122$48,116,850▲ $5,689,728
Land, Buildings, and Equipment, Net$11,890,806$11,792,337▼ $98,469
Accounts Receivable$6,382,934$5,877,768▼ $505,166
Cash and Non-Interest-Bearing Accounts$4,128,677$4,204,197▲ $75,520
Pledges and Grants Receivable$4,573,441$3,719,220▼ $854,221
Prepaid Expenses and Deferred Charges$145,349$339,998▲ $194,649
Other Notes and Loans Receivable, Net$60,034$39,693▼ $20,341
Inventories for Sale or Use$4,239$13,477▲ $9,238
Savings and Temporary Cash Investments-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$73,958,552$79,064,923▲ $5,106,371
Other Assets Total$4,345,950$4,961,383▲ $615,433
Liabilities
Accounts Payable and Accrued Expenses$3,266,316$3,368,094▲ $101,778
Other Liabilities$950,243$1,032,618▲ $82,375
Total Liabilities$4,216,559$4,400,712▲ $184,153
Net Assets / Fund Balance
Unrestricted Net Assets$55,756,017$59,920,859▲ $4,164,842
Temporarily Rstr Net Assets$9,222,191$9,913,573▲ $691,382
Permanently Rstr Net Assets$4,763,785$4,829,779▲ $65,994
Total Net Assets Fund Balance$69,741,993$74,664,211▲ $4,922,218
Total Liabilities and Net Assets / Fund Balance$73,958,552$79,064,923▲ $5,106,371

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$8,143,313$10,642,789$18,786,102
Other Land Buildings$1,286,334$2,421,826$3,708,160
Land$2,140,997-$2,140,997
Equipment$50,504$565,296$615,800
Leasehold Improvements$171,189$422,064$593,253
Other Assets Org$45,000--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$4,386,441-▲ $1,713,047$261,473$5,838,015
2012$4,819,439-▲ $203,235$636,233$4,386,441
2011$3,887,680$1,000,000▼ $68,241-$4,819,439
2010$3,133,657$2,009▲ $752,014-$3,887,680
2009$551,109$253,373--$3,133,657
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elias LeffermanFormer Pres/CEOFT$223,257$98,867$430,742
Amy JaffeSenior Vice PresFT$154,884$163,907$210,173
Donald MclellanEvp Bus. & Fin.FT$182,752$14,603$197,355
Nancy TallerinoSenior Vice PresFT$140,438$47,344$187,782
Donna M BakerSenior Vice PresFT$135,900$45,991$181,891
Susan Schmidt-lacknerMedical DirectorFT$113,380$39,831$153,211
Linda NegrinDirector Health ServFT$113,129$39,762$152,891
Matthew BrownControllerFT$120,868$9,050$129,918
Louis JosephsonPres/CEOFT$112,769$13,449$126,218

Board Members and Trustees

NameTitle
Lyn KonheimBoard Co-chair
Rick WolfBoard Co-chair
Philip M SteinChairman 6/14
David KonheimCommittee Chair
Irving CooperCommittee Chair
Jon KonheimCommittee Chair
Laurie KonheimCommittee Chair
Mitchell SteinCommittee Chair
Dana SigoloffVice Chair
Marla KantorVice Chair
Pamela PachtVice Chair
Susan CorwinVice Chair
Betty DeutschDirector
Betty SigoloffDirector
Bradley Tabach-bankDirector
Bruce KatesDirector
Carol KatzmanDirector
Carolyn SiegelDirector
Dan RozanskyDirector
Donald S WolfDirector
Elaine WolfDirector
Elliot MegdalDirector
Freda TellerDirector
Gayle RodgersDirector
Gilda SionDirector
Helene FeuersteinDirector
Janis Black WarnerDirector
Janis SusskindDirector
Jean LesermanDirector
Joel R MogyDirector
Julie MillerDirector
Julie SmookeDirector
Karen BassDirector
Lois HarwinDirector
Lynn PollockDirector
Marcia BaronDirector
Margot BambergerDirector
Mark SlavkinDirector
Marlene CanterDirector
Michael DatesDirector
Mimi FeldmanDirector
Peekie SchaeferDirector
Robert BarthDirector
Steve WallaceDirector
Sydney JulienDirector
Terry BellDirector
Todd StrassmanDirector
Deedee DorskindAsst Secretary
Lori WolfAsst Treasurer
Deedy ObermanSecretary
Lise ApplebaumTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Dgms LLCTransportation-$1,390,346
Victor Corona General ContractorMaintenance-$185,400
Marcus Josephcase management-$130,295
Hill Farrer & Burrill LLPLegal services-$117,296
Revenue and Support

Revenue Composition

Contributions and Grants
$19,048,118
Program Service Revenue
$18,507,754
Investment Income
$1,119,055
Other Revenue
$117,632
All Other Contributions
$2,998,356
Change in Net Assets
$-1,208,945

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Clothing and Household Goods-$84,135Fair Value
Other Non Cash Contri Table19$16,273Fair Value
Securities Publicly Traded3$7,108Sales Value
Books and Publications-$3,305Fair Value
Other Non Cash Contri Table3$2,971Fair Value
Works of Art2$2,500Fair Value
Food Inventory7$2,224Fair Value
Cars and Other Vehicles1$800Sales Value
Total Noncash Contributions35$119,316-

Audited Revenue Reconciliation

Revenue per Audited Statements
$38,803,468
Revenue Not Reported on Financial Statements
$-10,909
Revenue Not Reported on Form 990
$6,431,163
Other Revenue Adjustments
$-33,687
Total Revenue per Audited Statements
$45,234,631
Total Revenue per Form 990
$38,792,559
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$29,463,746
Other Expenses$10,508,570
Total Fundraising Expense$1,117,945
Grants and Similar Amounts Paid$29,188
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$18,557,655$1,417,202$551,054$20,525,911
Other Employee Benefits$2,890,332$162,875$57,734$3,110,941
Current Officers, Directors, Trustees, and Key Employees$1,261,226$754,316-$2,015,542
Pension Plan Contributions$1,843,761$45,510$40,304$1,929,575
Payroll Taxes$1,732,786$115,037$33,954$1,881,777
Occupancy$1,364,953$187,489$12,568$1,565,010
Fees for Services Other$861,462$599,916$89,928$1,551,306
Office Expenses$630,969$291,309$178,155$1,100,433
Depreciation Depletion$604,523$91,532$1,618$697,673
Fees for Services Legal$183,967$145,785$17,355$347,107
Insurance$207,219$22,434$5,921$235,574
Other Expenses$119,316$2,722$103,205$222,521
Travel$78,157$32,366$22,028$132,551
Fees for Services Accounting-$81,323-$81,323
All Other Expenses$4,551$71,903$3,512$79,966
Grants to Domestic Individuals$29,188--$29,188
Fees for Service Investment Mgmnt Fees-$22,778-$22,778
Total Functional Expenses$34,839,062$4,044,497$1,117,945$40,001,504

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$40,312,413
Total Expenses per Form 990$40,001,504
Expenses per Audited Statements$39,978,726
Expenses Not Reported on Form 990$333,687
Expenses Not Reported on Financial Statements$22,778
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$184,042
Fundraising Gross Income$184,042
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$271,206$126,262$62,463$63,799
Event 2$107,660$25,850$7,550$18,300
Total Events$450,693$184,042$184,042-
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Gift Annuity Payable$1,032,618
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, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

The following board members have a family relationship:donald, elaine and lori wolfbetty and dana sigolofflyn, laurie, jon, and david konheim

Form 990, Part VI, Line 11B: Form 990 Review Process

The audit committee of the board of directors reviews and approves the organization's informational tax returns prior to their finalization and filing. This review includes presentation by the auditors who audited the organization'syear end financial statements and prepared the tax return draft, review of any new, significant or sensitive disclosures and representations in the returns, and reconciliation of the tax return to the organization's audited financial statements. The final copy of the informational tax returns is made available to the audit committee of the board of directors and a copy of the form 990 is provided to the board before filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The conflict of interest policy is monitored by the organization through an annual disclosure form that is completed and signed by each board member and employee of the organization. The president/ceo's executive assistant is reponsible for ensuring all board members complete the required information. The executive committee reviews any potential conflicts of interest that may arise and will take the appropriate action.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The board has a compensation committee which is in charge of reviewing compensation and benefits of the ceo and the executive vice president. The compensation committee consults published survey data available from sources such as sterling strategies, inc., charity navigator, and guidestar on salary, bonus (if any), and benefits for ceo and executive vice president positions specifically from comparable nonprofit mental health organizations of similar size. Results of these deliberations are documented in the minutes of the compensation committee.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The organization's vice president of human resources uses data from published salary survey guides and the economic situation of the organization. The potential salary is then discussed by the vice president with each respective manager before being finalized.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The governing documents, conflict of interest policy and financial statements are available upon request.

Filing and Contact Details

Filer

EIN
95-1647832
Phone
3108361223

Signing Officer

Name
Donald Mclellan
Title
Exec Vice Pres
Signed
2015-02-10
Discuss with paid preparer
No

Organization Details

Principal Officer
Louis Josephson
Formed
1908
Legal Domicile
CA
Voting Board Members
51
Independent Board Members
51
Employees
656
Volunteers
355

Preparer

Preparer
Renee Ordeneaux
Phone
3104784148
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

Other program services 4: vista's residential services provide a safe and caring home-like living environment within a comprehensive treatment setting. Our program helps children to return safely to their home, school, and community. The agency has a 24-bed residential treatment program for adolescent boys and girls, staffed with a skilled team of clinical social workers, psychiatrists, youth development counselors, recreational therapists, life skills specialists and parent support staff. Vista del mar also has a 24-bed special care facility, a self-contained unit designed to treat the community's most emotionally and behaviorally challenged male youth ages 12 - 18.

Other Changes In Net Assets Or Fund Balances - Other Decreases

Change in annuities payable = -$285370

Other Changes In Net Assets Or Fund Balances - Other Increases

CHANGE IN VALUE-BENEFICIAL INT IN trusts = $616308

Form 990, Part XII, Line 2: Change of Oversight or Selection Process

Financial statements and reporting==================================no changes were made to the oversight process or selection process during the tax year, as compared to the prior tax year.

Continued From Part III Line 4A

Vista school programs include the baron school for exceptional children (therapeutic pre-school and elementary school for children ages 3 - 11 on the autism spectrum); an elementary school for children grades 3 - 8 with learning disabilities/emotional challenges; a middle school for children grades 8 - 10 with learning disabilities and social/emotional/behavioral issues; a high school for students in 10th grade and above, providing academic curriculum leading to a high school diploma as well as vocational training and independent life skills; the after school program for special needs children ages 3 11; and vistas inspire programs which offer bar/bat mitzvah training classes, musical theater, and religious schooling for children with autism spectrum disorder and other special needs.

Continued From Part III Line 4C

The agency's home-safe division provides child care and provider training for state-licensed family child care homes; in-home family services for families with young children who are at-risk for child abuse and neglect; early head start programs; and school readiness programs for children from 0 5 years of age. Intensive in-home services are provided via the agencys connections/wraparound program, which builds upon a familys strengths and support systems; our multidisciplinary assessment team, which assures that all children newly detained by the department of children & family services receive a comprehensive mental health and psychological assessment; and childrens system of care, which provideds strength based, family centered support to children with serious emotional problems.

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

The endowment funds are for the support of the organization's agency-wide programs.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Change in value-beneficial int in perpet $616308 change in annuities payable $-285370 reclassification of workers comp accrual $300000

Part XII, Line 2D: Other expenses and losses per audited F/S

Cost of sales $33687 reclassification of workers comp accrual $300000 . $0

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IRS990/Desc0THE VISTA SCHOOL PROVIDES AN ACADEMIC AND SOCIAL SKILLS LEARNING ENVIRONMENT THAT ENGAGES PARENTS AND CHILDREN IN MEETING INDIVIDUAL STUDENT NEEDS IN A STRUCTURED SETTING. OUR STAFF INCLUDES CREDENTIALED TEACHERS, ACCREDITED INSTRUCTORS, BEHAVIORAL SPECIALISTS AND CLINICIANS. ALL VISTA SCHOOL PROGRAMS ARE STATE CERTIFIED AND ACCREDITED BY THE WESTERN ASSOCIATION OF SCHOOLS AND COLLEGES (WASC). (DESCRIPTION CONTINUED ON SCHEDULE O.)
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$63.1$13.5$49.7$47.9$51.1$3.16
2023Detailed filing. Detailed filing data is available for this year.$66.9$15.5$51.4$49.0$48.8$0.23
2022Detailed filing. Detailed filing data is available for this year.$64.6$12.3$52.4$40.3$44.3$4.00
2021Detailed filing. Detailed filing data is available for this year.$69.7$10.4$59.4$45.9$42.5$3.40
2020Detailed filing. Detailed filing data is available for this year.$65.2$13.4$51.8$41.7$44.3$2.57
2019Detailed filing. Detailed filing data is available for this year.$61.7$8.28$53.5$42.5$46.2$3.63
2018Detailed filing. Detailed filing data is available for this year.$66.0$8.79$57.2$39.2$43.9$4.71
2017Detailed filing. Detailed filing data is available for this year.$67.6$7.81$59.8$45.6$44.2$1.33
2016Detailed filing. Detailed filing data is available for this year.$61.5$6.47$55.0$40.5$41.9$1.43
2015Detailed filing. Detailed filing data is available for this year.$61.5$3.90$57.6$39.0$42.0$3.06
2014Detailed filing. Detailed filing data is available for this year.$79.1$4.40$74.7$38.8$40.0$1.21
2013Summary only. Only limited summary data is available for this year.$74.0$4.22$69.7$36.7$38.6$1.84
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$71.9$4.31$67.6$37.2
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$76.2$4.75$71.4$34.7
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$65.0$4.36$60.6$34.5