Civic Intelligence

Exceptional Childrens Foundation a Corp

990 • Fiscal year 2014 • EIN 95-1690988

Jul 01, 2013 to Jun 30, 2014 • Filed on May 08, 2015

8740 West Washington Blvd90232

(310) 204-3300

Siviq Scores

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

Liabilities / Assets

49th percentile

0.27x

Higher debt load relative to assets than 49% of similar nonprofits.

2014 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2014

Liabilities / Revenue

55th percentile

0.40x

Higher debt load relative to revenue than 55% of similar nonprofits.

2014 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2014

Net Margin

14th percentile

-8.8%

Higher net margin than 14% of similar nonprofits.

2014 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2014

Top Officer Pay

56th percentile

$263,906

Higher top officer pay than 56% of similar nonprofits.

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

2014 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2014

Asset Growth

35th percentile

1.1%

Faster asset growth than 35% of similar nonprofits.

2014 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Up

$34,157,390

Up $357,907 (+1.1%) from 2013

Net Assets

Down

$25,027,315

Down $996,106 (-3.8%) from 2013

Liabilities

Up

$9,130,075

Up $1,354,013 (+17%) from 2013

Revenue

$23,087,036

No earlier filing loaded for comparison.

Expenses

Up

$25,107,990

Up $1,578,033 (+6.7%) from 2013

Net Income

-$2,020,954

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$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

2014

Assets$34,157,390
Liabilities$9,130,075
Net Assets$25,027,315

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2014

Revenue$23,087,036
Expenses$25,107,990
Net Income-$2,020,954
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 8, 2015
Return Version
2013v4.0
Gross Receipts
$26,388,343
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.

The mission of exceptional children's foundation 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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$17,531,115$12,966,634▼ $4,564,481
Investments in Publicly Traded Securities$10,961,051$11,789,268▲ $828,217
Accounts Receivable$2,757,162$2,877,440▲ $120,278
Cash and Non-Interest-Bearing Accounts$564,186$539,204▼ $24,982
Pledges and Grants Receivable$692,500$300,000▼ $392,500
Prepaid Expenses and Deferred Charges$130,292$261,288▲ $130,996
Inventories for Sale or Use$159,774$135,077▼ $24,697
Intangible Assets$90,830$82,105▼ $8,725
Savings and Temporary Cash Investments$186,806$3,503▼ $183,303
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Total Assets$33,799,483$34,157,390▲ $357,907
Other Assets Total$725,767$5,202,871▲ $4,477,104
Liabilities
Mortgage Notes Payable Secured by Investment Property$6,405,416$7,369,012▲ $963,596
Accounts Payable and Accrued Expenses$1,370,646$1,761,063▲ $390,417
Total Liabilities$7,776,062$9,130,075▲ $1,354,013
Net Assets / Fund Balance
Unrestricted Net Assets$23,789,412$22,833,494▼ $955,918
Temporarily Rstr Net Assets$1,234,009$1,193,821▼ $40,188
Permanently Rstr Net Assets$1,000,000$1,000,000→ $0
Total Net Assets Fund Balance$26,023,421$25,027,315▼ $996,106
Total Liabilities and Net Assets / Fund Balance$33,799,483$34,157,390▲ $357,907

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$7,903,459$8,138,971$16,042,430
Land$4,448,757-$4,448,757
Other Land Buildings$260,590$3,370,446$3,631,036
Equipment$353,828$2,547,993$2,901,821
Other Assets Org$42,820--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$9,639,328-▲ $1,278,207$650,000$10,267,535
2012$9,632,647-▲ $756,681$750,000$9,639,328
2011$9,936,578-▲ $96,069$400,000$9,632,647
2010$8,985,250-▲ $1,351,328$400,000$9,936,578
2009$8,854,989-▲ $530,261$400,000$8,985,250
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Scott D Bowling Psy DPresident & CEOFT$255,941$7,965$263,906
Liliana CelisTherapistFT$124,288$5,999$130,287
Maria D Del MundoTherapistFT$123,255$6,674$129,929
Emily LloydVP ProgramsFT$124,425$1,462$125,887
Karen Kato ShokraiVP AdminFT$106,591$16,950$123,541
Debbi WinterVP DevelopmentFT$113,914$7,539$121,453
Denise OrmeVP FinanceFT$115,026$6,127$121,153
Angelica MezaOccupational TheraFT$105,728$6,058$111,786
Dwight R CounselDirector SchoolFT$103,918$7,539$111,457
Tina HowellSpeech TherapistFT$102,370$8,061$110,431
Jason L BoltonVice President-$25,914-$25,914

Board Members and Trustees

NameTitle
Ralph Walter D PhilBoard Chair
Leslie B AbellVice Chair
Steven J RoseBoard Secretary
Shelley Ilene SmithBoard Treasurer
Chell ChelliahDirector
Gerald CherminDirector
James H WalkerDirector
Jocelyn TetelDirector
Mark FlagelDirector
Paul ZimmermanDirector
Philip G MillerDirector
Ricardina LeonDirector
Scott CooperDirector
Steve JordanDirector
Suzanne KayneDirector
William BaselDirector
John H Holcomb JrASS'T SECRETARY
Gene SicilianoASS'T TREASURER

Highest Paid Contractors

ContractorServicesLocationCompensation
The Bristol CompanyRent-$151,629
Ruben EspanaFood Service-$112,421
Revenue and Support

Revenue Composition

Contributions and Grants
$18,897,134
Program Service Revenue
$3,519,956
Investment Income
$538,723
Other Revenue
$131,223
All Other Contributions
$1,734,695
Change in Net Assets
$-2,020,954
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$17,171,942
Other Expenses$7,936,048
Total Fundraising Expense$564,372
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$12,257,465$929,314$255,726$13,442,505
Other Employee Benefits$1,576,657$84,725$14,747$1,676,129
All Other Expenses$1,146,444$180,966$14,585$1,341,995
Payroll Taxes$1,021,659$105,752$32,025$1,159,436
Fees for Services Other$874,456-$26,916$901,372
Current Officers, Directors, Trustees, and Key Employees$231,188$504,119$158,565$893,872
Depreciation Depletion$774,394$21,883$7,754$804,031
Occupancy$685,226$9,443$1,767$696,436
Other Expenses$432,532$8,352$1,613$442,497
Office Expenses$301,693$35,045$46,927$383,665
Interest$244,952$49,718$2,349$297,019
Insurance$128,358$87,572$1,398$217,328
Fees for Services Legal-$209,635-$209,635
Fees for Service Investment Mgmnt Fees-$84,606-$84,606
Fees for Services Accounting-$63,642-$63,642
Total Functional Expenses$22,168,846$2,374,772$564,372$25,107,990
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$18,893
Fundraising Gross Income$14,055
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 2$72,200-$377-
Event 1$87,580$14,055$4,461$9,594
Total Events$159,780$14,055$18,893$-4,838
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-
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

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, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

A 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, Line 15A: Compensation Review & Approval Process - CEO, Top Management

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 documents the results in a written employment contract and in written meeting summaries.

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

The organization has an executive committee of the board of directors, independent of management, which reviews comparative compensation information and approves executive compensation. Results are included in written meeting summaries.

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

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

EIN
95-1690988
Phone
3102043300

Signing Officer

Name
Scott D Bowling Psy D
Title
President & CEO
Signed
2015-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott D Bowling Psy D
Formed
1946
Legal Domicile
CA
Voting Board Members
18
Independent Board Members
18
Employees
702
Volunteers
85

Preparer

Preparer
Thomas J Schulte
Phone
3104784148
Supplemental Narrative

Additional Explanations

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

Other program services 4: supported employment program - ecfs supported employment program provides an array of services to support some 100 adults with developmental disabilities annually in successful placement in work opportunities in the community. Most clients' primary diagnosis is mild, moderate or borderline intellectual disability, autism, or down syndrome. Program components include interest assessment and job matching, job placement, on-the-job training and support, and case management. Typical placements include work in the following areas: clerical, janitorial, grounds maintenance, and food service. Additional revenue from government agencies totaling $539,771 has been reported as government grants on page 9, part viii, line 1e. Other program services 5: residential services program - ecf's residential services program provides a variety of living arrangements coupled with in-home living skills training and support services for 60 participants, the majority of whom have a diagnosis of mild to moderate intellectual disability. In addition to providing safe and comfortable housing at six locations in los angeles county, the primary goal of the program is to foster the highest level of independence through full and proactive home and community involvement. Additional revenue from government agencies totaling $669,157 has been reported as government grants on page 9, part viii, line 1e. Other program services 6: developmental activity centers - ecf's developmental activity centers offer day programs for 170 adult clients with moderate to profound developmental disabilities at two locations: culver city and central los angeles. The program provides full-day services five days a week that include vital training in self-help, domestic, vocational, recreational, social and community use skills. Participants learn about personal grooming, cooking, taking public transportation and much more, all with respect for each individual's ability level. On-site practice is reinforced through community integration experiences in real-life settings such as trips to the grocery store to practice shopping, trips to community art fairs, picnics in the park, as well as a range of volunteer opportunities. Our adult day program component offers similar instruction with more intensive one-on-one care for clients who require additional support. A young at heart component offers recreational, health and fitness activities specifically designed for aging adults and seniors with special needs. Additional revenue from government agencies totaling $1,669,224 has been reported as government grants on page 9, part viii, line 1e. Other program services 7: art center program - ecf's art center program provides fine arts training, life skills and case management for disabled adults, the majority of whom have a diagnosis of mild to moderate intellectual disability, autism, or cerebral palsy. The centers provide full-day programming five days a week to more than 145 program participants with professional art instructors in studio facilities at four locations: downtown los angeles, south los angeles, culver city, and san pedro. Art instruction is offered in a variety of mediums, such as water color, oil, pen and ink, printmaking and ceramics. Complementary services include independent living skills, counseling and behavior management. Nationally recognized for its leadership in demonstrating that individuals with developmental disabilities often possess strong artistic abilities, many of the program's participating artists have won awards in juried shows throughout the country. Additional revenue from government agencies totaling $1,796,389 has been reported as government grants on page 9, part viii, line 1e.

Financial Statement Notes

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

The board-designated endowment ($9,060,457) has been segregated and invested, with the earnings to be used to support operations at the discretion of the board of directors.the permanent endowment ($1,000,000) has been restricted in perpetuity by the donors, with the earnings (calculated using the total return method) from the endowment to be used at the discretion of the board of directors.the term endowment ($207,078) consists of accumulated earnings from the permanent endowment not yet appropriated for expenditure.

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IRS990/ActivityOrMissionDesc0THE MISSION OF EXCEPTIONAL CHILDREN'S FOUNDATION 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.
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IRS990/Desc0KAYNE ERAS CENTER - ECF'S KAYNE ERAS CENTER OPERATES A K-12 SCHOOL THAT PROVIDES SPECIAL EDUCATION SERVICES FOR 200 PUBLIC SCHOOL 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 KEC ALSO PROVIDES AN ARRAY OF THERAPEUTIC SERVICES, INCLUDING COMPREHENSIVE MENTAL HEALTH SERVICES, TO APPROXIMATELY 150 AT-RISK YOUTH (AND THEIR FAMILIES) TO IMPROVE THEIR WELL BEING AND HELP THEM SUCCEED IN SCHOOL AND COMMUNITY SETTINGS. THE SCHOOL IS ACCREDITED BY THE WESTERN ASSOCIATION OF SCHOOLS AND COLLEGES. ADDITIONAL REVENUE FROM GOVERNMENT AGENCIES TOTALING $7,057,757 HAS BEEN REPORTED AS GOVERNMENT GRANTS ON PAGE 9, PART VIII, LINE 1E.
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IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18President & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt19VP ADMIN
IRS990/Form990PartVIISectionAGrp/TitleTxt20VP FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt21VP PROGRAMS
IRS990/Form990PartVIISectionAGrp/TitleTxt22VP DEVELOPMENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt25THERAPIST
IRS990/Form990PartVIISectionAGrp/TitleTxt26OCCUPATIONAL THERA
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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.$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