Civic Intelligence

Exceptional Children'S Foundation

EIN 95-1690988 • 501(c)3 • Culver City, CA

Profile

The mission of exceptional children's foundation (ecf) is to provide the highest quality services for children and adults who are challenged with developmental, learning, and emotional disabilities - empowering them to reach their greatest potential.

5350 Machado RoadCulver City, CA 90230

ecf.net

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

48th percentile

0.22x

Higher debt load relative to assets than 48% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.45x

Higher debt load relative to revenue than 57% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

37th percentile

0.7%

Higher net margin than 37% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

53rd percentile

6.8%

Faster asset growth than 53% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

9th percentile

-25%

Faster revenue growth than 9% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Assets

Up

$53,173,219

Up $3,404,595 (+6.8%) from 2023

Liabilities

Up

$11,784,924

Up $927,021 (+8.5%) from 2023

Net Assets

Up

$41,388,295

Up $2,477,574 (+6.4%) from 2023

Revenue

Down

$26,397,216

Down $8,770,537 (-25%) from 2023

Expenses

Down

$26,203,626

Down $1,718,524 (-6.2%) from 2023

Net Income

Down

$193,590

Down $7,052,013 (-97%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60M$40M$20M$0Assets 2010: $33,410,274Liabilities 2010: $7,548,102Net Assets 2010: $25,862,1722010Assets 2011: $34,004,314Liabilities 2011: $8,187,032Net Assets 2011: $25,817,2822011Assets 2012: $34,925,062Liabilities 2012: $8,467,255Net Assets 2012: $26,457,8072012Assets 2013: $33,799,483Liabilities 2013: $7,776,062Net Assets 2013: $26,023,4212013Assets 2014: $34,157,390Liabilities 2014: $9,130,075Net Assets 2014: $25,027,3152014Assets 2015: $44,250,682Liabilities 2015: $4,389,238Net Assets 2015: $39,861,4442015Assets 2016: $46,151,153Liabilities 2016: $13,289,512Net Assets 2016: $32,861,6412016Assets 2017: $44,395,053Liabilities 2017: $12,277,165Net Assets 2017: $32,117,8882017Assets 2018: $42,948,554Liabilities 2018: $11,991,598Net Assets 2018: $30,956,9562018Assets 2019: $41,823,248Liabilities 2019: $12,821,600Net Assets 2019: $29,001,6482019Assets 2020: $44,767,579Liabilities 2020: $17,008,717Net Assets 2020: $27,758,8622020Assets 2021: $48,072,548Liabilities 2021: $16,691,290Net Assets 2021: $31,381,2582021Assets 2022: $44,314,733Liabilities 2022: $14,740,165Net Assets 2022: $29,574,5682022Assets 2023: $49,768,624Liabilities 2023: $10,857,903Net Assets 2023: $38,910,7212023Assets 2024: $53,173,219Liabilities 2024: $11,784,924Net Assets 2024: $41,388,2952024

Highlighted filing

2024

Assets$53,173,219
Liabilities$11,784,924
Net Assets$41,388,295

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$60M$40M$20M$0-$20MExpenses 2010: $24,457,1322010Expenses 2011: $23,866,7352011Expenses 2012: $23,373,8462012Expenses 2013: $23,529,9572013Revenue 2014: $23,087,036Expenses 2014: $25,107,990Net Income 2014: -$2,020,9542014Revenue 2015: $40,923,887Expenses 2015: $25,677,498Net Income 2015: $15,246,3892015Revenue 2016: $23,885,269Expenses 2016: $30,945,903Net Income 2016: -$7,060,6342016Revenue 2017: $24,222,103Expenses 2017: $26,321,913Net Income 2017: -$2,099,8102017Revenue 2018: $26,620,841Expenses 2018: $27,263,375Net Income 2018: -$642,5342018Revenue 2019: $26,303,196Expenses 2019: $27,947,971Net Income 2019: -$1,644,7752019Revenue 2020: $26,745,542Expenses 2020: $28,029,450Net Income 2020: -$1,283,9082020Revenue 2021: $25,307,395Expenses 2021: $26,147,799Net Income 2021: -$840,4042021Revenue 2022: $28,260,751Expenses 2022: $26,825,599Net Income 2022: $1,435,1522022Revenue 2023: $35,167,753Expenses 2023: $27,922,150Net Income 2023: $7,245,6032023Revenue 2024: $26,397,216Expenses 2024: $26,203,626Net Income 2024: $193,5902024

Highlighted filing

2024

Revenue$26,397,216
Expenses$26,203,626
Net Income$193,590

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$53.2$11.8$41.4$26.4$26.2$0.19
2023Detailed filing. Detailed filing data is available for this year.$49.8$10.9$38.9$35.2$27.9$7.25
2022Detailed filing. Detailed filing data is available for this year.$44.3$14.7$29.6$28.3$26.8$1.44
2021Detailed filing. Detailed filing data is available for this year.$48.1$16.7$31.4$25.3$26.1$0.84
2020Detailed filing. Detailed filing data is available for this year.$44.8$17.0$27.8$26.7$28.0$1.28
2019Detailed filing. Detailed filing data is available for this year.$41.8$12.8$29.0$26.3$27.9$1.64
2018Detailed filing. Detailed filing data is available for this year.$42.9$12.0$31.0$26.6$27.3$0.64
2017Detailed filing. Detailed filing data is available for this year.$44.4$12.3$32.1$24.2$26.3$2.10
2016Detailed filing. Detailed filing data is available for this year.$46.2$13.3$32.9$23.9$30.9$7.06
2015Detailed filing. Detailed filing data is available for this year.$44.3$4.39$39.9$40.9$25.7$15.2
2014Detailed filing. Detailed filing data is available for this year.$34.2$9.13$25.0$23.1$25.1$2.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$33.8$7.78$26.0$23.5
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$34.9$8.47$26.5$23.4
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$34.0$8.19$25.8$23.9
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$33.4$7.55$25.9$24.5
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 12, 2025
Return Version
2023v6.0
Gross Receipts
$29,443,932
Mission and Program Overview

Mission

The mission of exceptional children's foundation (ecf) is to provide the highest quality services for children and adults who are challenged with developmental, learning, and emotional disabilities - empowering them to reach their greatest potential.

Services for individuals with developmental, learning, and emotional disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$22,500,974$24,537,122▲ $2,036,148
Land, Buildings, and Equipment, Net$19,352,133$19,444,059▲ $91,926
Accounts Receivable$4,708,423$3,744,368▼ $964,055
Intangible Assets$1,841,613$1,537,439▼ $304,174
Savings and Temporary Cash Investments$101,282$1,326,107▲ $1,224,825
Cash and Non-Interest-Bearing Accounts$527,100$467,466▼ $59,634
Prepaid Expenses and Deferred Charges$263,909$340,304▲ $76,395
Inventories for Sale or Use$178,980$180,975▲ $1,995
Pledges and Grants Receivable$32,500$84,830▲ $52,330
Total Assets$49,768,624$53,173,219▲ $3,404,595
Other Assets Total$261,710$1,510,549▲ $1,248,839
Liabilities
Unsecured Notes Loans Payable$4,907,990$6,152,990▲ $1,245,000
Accounts Payable and Accrued Expenses$3,301,673$3,559,620▲ $257,947
Other Liabilities$2,486,544$2,063,160▼ $423,384
Mortgage Notes Payable Secured by Investment Property$112,353--
Deferred Revenue$49,343--
Escrow Account Liability-$9,154-
Total Liabilities$10,857,903$11,784,924▲ $927,021
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$36,809,923$39,279,467▲ $2,469,544
Net Assets With Donor Restrictions$2,100,798$2,108,828▲ $8,030
Total Net Assets Fund Balance$38,910,721$41,388,295▲ $2,477,574
Total Liabilities and Net Assets / Fund Balance$49,768,624$53,173,219▲ $3,404,595

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$8,978,302$11,797,149$20,775,451
Land$8,878,757-$8,878,757
Equipment$388,389$5,542,513$5,930,902
Other Land Buildings$534,581$2,065,513$2,600,094
Leasehold Improvements$664,030$666,971$1,331,001

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$11,147,573-▲ $1,488,330-$12,635,903
2022$8,513,822$1,649,624▲ $1,034,127$50,000$11,147,573
2021$10,184,156-▼ $1,470,334$200,000$8,513,822
2020$8,503,569-▲ $2,480,587$800,000$10,184,156
2019$8,483,488-▲ $170,081$150,000$8,503,569
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Veronica ArteagaPresident/CEOFT$299,398$40,320$339,718
Sonhui RobilottaChief Financial OfficerFT$200,301$2,109$202,410
Lauren Rochelle RaynerChief Development OfficerFT$155,971$6,331$162,302
Maryam HamedaniniaChief Programs OfficerFT$151,317$6,771$158,088
Paige Leanne NewboldChief Admin. Officer (term 1/23/24)FT$146,866$7,604$154,470
Denee JordanSenior Director of Clinical & Edu. Ser.,(term 5/13/24)FT$139,492$5,706$145,198
Jacqueline Elizabeth VasquezOccupational TherapistFT$130,928$5,609$136,537

Board Members and Trustees

NameTitle
Shelley I Smith EsqChair
Malcolm Mcneil EsqSecond Vice Chairperson
Anil RanavatVice Chairperson
Aaron NeubertBoard Director
Fred AlaviBoard Director
Gerald CherninBoard Director
Kimberly Lewis EsqBoard Director
Lan NguyenBoard Director
Leonard WashingtonBoard Director
Leslie B Abell EsqBoard Director
Mary KayneBoard Director
Michael AndersonBoard Director
Paul K ZimmermanBoard Director
Russell Ching EsqBoard Director
Steven P Beltran EsqBoard Director
Thomas J SchuiteBoard Director
Azita Karimkhany FathereeAssistant Secretary
Ellen TurnerSecretary
Thomas HopkinsTreasurer
Montgomery ZimmermanVice Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
North Los Angeles County Regional CenterDay Program Services9200 OAKDALE AVE, Chatsworth, CA 91311$461,451
Westside Regional CenterDay Program Services5901 GREEN VALLEY CIRCLE, Culver City, CA 90230$335,904
Environmental Contracting CorporationConstruction - Community Fusion91311, Los Angeles, CA 90012$286,371
David RodriguezAdams - Roofing Construction1602 E ALONDRA BLVD, Compton, CA 90221$152,450
Total Education SolutionsConsulting Services625 SOUTH FAIR OAKS AVENUE SUITE 3, South Pasadena, CA 91030$125,040
Revenue and Support

Revenue Composition

Contributions and Grants
$24,810,139
Program Service Revenue
$235,462
Investment Income
$1,158,273
Other Revenue
$193,342
All Other Contributions
$1,545,420
Change in Net Assets
$193,590

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table21,986$68,030Fair Market Value (FMV)
Total Noncash Contributions21,986$68,030-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$19,366,550
Other Expenses$6,837,076
Total Fundraising Expense$823,037
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$13,773,198$1,389,077$399,163$15,561,438
Other Employee Benefits$1,692,241$86,718$4,106$1,783,065
Occupancy$1,555,290$87,213$23,627$1,666,130
Payroll Taxes$1,220,675$130,321$39,615$1,390,611
Depreciation Depletion$657,131$75,200$11,844$744,175
Fees for Services Other$387,360$194,027$121,393$702,780
Office Expenses$464,243$88,938$89,184$642,365
Current Officers, Directors, Trustees, and Key Employees$138,577$274,803$102,926$516,306
Interest$4,086$347,175-$351,261
Insurance$241,112$55,953$4,789$301,854
Travel$209,681$11,741$1,649$223,071
Other Expenses$169,415$13,375$274$183,064
All Other Expenses$103,654$48,967$10,977$163,598
Fees for Service Investment Mgmnt Fees-$130,598-$130,598
Fees for Services Accounting-$122,789-$122,789
Pension Plan Contributions$108,677$6,010$443$115,130
Fees for Services Legal-$98,935-$98,935
Total Functional Expenses$22,140,330$3,240,259$823,037$26,203,626
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$56,501
Fundraising Gross Income$43,235
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Angels$57,552-$215-
Golf Tournament$97,302$43,235$13,050$30,185
Total Events$154,854$43,235$56,501$-13,266
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$1,589,711
Other Liabilites$473,449
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Board members montgomery zimmerman and paul k. Zimmerman have a familial relationship.

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

Form 990 is reviewed and approved by an outside consultant, management, and the budget and finance committee. A copy of the final form 990 is then sent electronically to all board members prior to it being filed.

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

Conflict of interest policy has been approved by the board of directors. A conflict of interest disclosure statement including a list of major vendors with whom the foundation transacted business during the previous year is furnished annually to each director, officer, and member of the executive staff of the organization. The forms are reviewed and signed by each member with any conflicts noted and returned to the staff member who handles board affairs.

Form 990, Part VI, Section B, Line 15

The organization has an executive committee of the board of directors, independent of management, which obtains comparative compensation information, reviews and approves the compensation of the president & ceo and other officers and executives, and documents the results in a written employment contracts and in written meeting summaries.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policies, and financial statements are available to executive staff and the board of directors. Upon request from the general public, the organization will provide access to these documents as required by law.

Filing and Contact Details

Filer

Filer Name
EXCEPTIONAL CHILDREN'S FOUNDATION
EIN
95-1690988
Phone
3102043300
Address
5350 MACHADO ROAD, CULVER CITY, CA 90230

Signing Officer

Name
Veronica Arteaga
Title
President & CEO
Phone
3102043300
Signed
2025-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Veronica Arteaga
Formed
1946
Legal Domicile
CA
Voting Board Members
20
Independent Board Members
20
Employees
449
Volunteers
32

Preparer

Firm
Cohnreznick Advisory LLC
Address
707 WILSHIRE BLVD STE 4950, LOS ANGELES, CA 90017
Preparer
Jolanta Tuck
Phone
3108439700
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Transfer from affiliate upon dissolution 290,839.

Financial Statement Notes

PART IV, LINE 2B:

The escrow liability amounts on form 990, part x, line 21 consist of tenant security deposits.

PART X, LINE 2:

Management has analyzed the tax positions taken by the organization and has concluded that, as of june 30, 2024, there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the consolidated financial statements. The organization has no unrecognized tax benefits at june 30, 2024. The federal informational tax returns of exceptional children's foundation, valverde, inc., and eras home ii for tax year ended june 30, 2021, and subsequent, remain subject to examination by the internal revenue service. The returns for california, the only state tax jurisdiction, remain subject to examination by the california franchise tax board for tax year ended june 30, 2020, and subsequent. The organization continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings.

PART V, LINE 4:

The board-designated endowment ($11,245,644) has been segregated and invested, with the earnings to be used to support operations at the discretion of the board of directors. The remaining endowment amount of $1,390,259 is reserved as a rainy day fund according to the guidelines of upmifa. The remainder of the funds are available for use in operations as the original donor intended.

Raw XML AppendixShowing 400 of 948 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/Desc0KAYNE ERAS CENTER - ECF'S KAYNE ERAS CENTER OPERATES A K-12 NONPUBLIC SCHOOL THAT PROVIDES SPECIAL EDUCATION SERVICES FOR STUDENTS WITH LEARNING, EMOTIONAL AND DEVELOPMENTAL DISABILITIES. KECS EDUCATIONAL APPROACH INCLUDES INTENSIVE SPECIALIZED PROGRAMMING AND INNOVATIVE EDUCATIONAL STRATEGIES TO MEET THE UNIQUE NEEDS OF EACH CHILD AND HIS OR HER FAMILY. EACH YEAR ECF ALSO PROVIDES AN ARRAY OF THERAPEUTIC SERVICES, INCLUDING COMPREHENSIVE MENTAL HEALTH SERVICES, TO APPROXIMATELY 200 AT RISK YOUTH (AND THEIR FAMILIES) TO IMPROVE THEIR WELL BEING AND HELP THEM SUCCEED IN SCHOOL AND COMMUNITY SETTINGS.
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