Civic Intelligence

The Help Group West

990 • Fiscal year 2021 • EIN 95-4750066

Jul 01, 2020 to Jun 30, 2021 • Filed on May 11, 2022

13130 Burbank BlvdSherman Oaks, CA 91401

(818) 781-0360

Siviq Scores

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

Liabilities / Assets

55th percentile

0.26x

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

2021 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2021

Liabilities / Revenue

60th percentile

0.41x

Higher debt load relative to revenue than 60% of similar nonprofits.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2021

Net Margin

54th percentile

14%

Higher net margin than 54% of similar nonprofits.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2021

Top Officer Pay

79th percentile

$410,732

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2021

Asset Growth

49th percentile

9.9%

Faster asset growth than 49% of similar nonprofits.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2020 to 2021

Revenue Growth

18th percentile

-8.1%

Faster revenue growth than 18% of similar nonprofits.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2020 to 2021

Assets

Up

$26,040,794

Up $2,344,369 (+9.9%) from 2020

Net Assets

Up

$19,360,758

Up $2,321,005 (+14%) from 2020

Liabilities

Up

$6,680,036

Up $23,364 (+0.4%) from 2020

Revenue

Down

$16,433,872

Down $1,447,589 (-8.1%) from 2020

Expenses

Down

$14,112,867

Down $3,080,569 (-18%) from 2020

Net Income

Up

$2,321,005

Up $1,632,980 (+237%) from 2020

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2010: $21,975,551Liabilities 2010: $15,258,050Net Assets 2010: $6,717,5012010Assets 2011: $22,953,662Liabilities 2011: $14,701,300Net Assets 2011: $8,252,3622011Assets 2012: $19,395,186Liabilities 2012: $10,142,875Net Assets 2012: $9,252,3112012Assets 2013: $28,214,168Liabilities 2013: $17,661,751Net Assets 2013: $10,552,4172013Assets 2014: $27,578,152Liabilities 2014: $15,538,762Net Assets 2014: $12,039,3902014Assets 2015: $27,485,116Liabilities 2015: $14,426,846Net Assets 2015: $13,058,2702015Assets 2016: $26,389,809Liabilities 2016: $12,550,032Net Assets 2016: $13,839,7772016Assets 2017: $25,751,726Liabilities 2017: $10,666,571Net Assets 2017: $15,085,1552017Assets 2018: $26,328,011Liabilities 2018: $10,112,285Net Assets 2018: $16,215,7262018Assets 2019: $24,884,756Liabilities 2019: $8,533,028Net Assets 2019: $16,351,7282019Assets 2020: $23,696,425Liabilities 2020: $6,656,672Net Assets 2020: $17,039,7532020Assets 2021: $26,040,794Liabilities 2021: $6,680,036Net Assets 2021: $19,360,7582021Assets 2022: $19,702,652Liabilities 2022: $1,648,277Net Assets 2022: $18,054,3752022Assets 2023: $20,240,536Liabilities 2023: $1,442,930Net Assets 2023: $18,797,6062023Assets 2024: $21,658,294Liabilities 2024: $1,502,378Net Assets 2024: $20,155,9162024

Highlighted filing

2021

Assets$26,040,794
Liabilities$6,680,036
Net Assets$19,360,758

Operations Trend

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

$30M$20M$10M$0-$10MExpenses 2010: $12,854,3842010Expenses 2011: $11,893,3362011Expenses 2012: $12,318,1182012Revenue 2013: $14,112,685Expenses 2013: $12,812,579Net Income 2013: $1,300,1062013Revenue 2014: $15,503,531Expenses 2014: $14,016,558Net Income 2014: $1,486,9732014Revenue 2015: $19,346,157Expenses 2015: $18,327,277Net Income 2015: $1,018,8802015Revenue 2016: $19,787,861Expenses 2016: $19,006,354Net Income 2016: $781,5072016Revenue 2017: $20,204,357Expenses 2017: $18,958,979Net Income 2017: $1,245,3782017Revenue 2018: $20,381,516Expenses 2018: $19,250,945Net Income 2018: $1,130,5712018Revenue 2019: $19,580,962Expenses 2019: $19,444,960Net Income 2019: $136,0022019Revenue 2020: $17,881,461Expenses 2020: $17,193,436Net Income 2020: $688,0252020Revenue 2021: $16,433,872Expenses 2021: $14,112,867Net Income 2021: $2,321,0052021Revenue 2022: $15,858,787Expenses 2022: $17,165,170Net Income 2022: -$1,306,3832022Revenue 2023: $15,414,083Expenses 2023: $14,670,852Net Income 2023: $743,2312023Revenue 2024: $16,587,518Expenses 2024: $15,229,208Net Income 2024: $1,358,3102024

Highlighted filing

2021

Revenue$16,433,872
Expenses$14,112,867
Net Income$2,321,005
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 11, 2022
Return Version
2020v4.0
Gross Receipts
$16,908,326
Mission and Program Overview

Mission

See From 990, Part III, Line 4a

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$17,149,146$16,455,292▼ $693,854
Accounts Receivable$4,321,582$3,903,261▼ $418,321
Savings and Temporary Cash Investments$984,542$900,037▼ $84,505
Investments Other Securities$664,980$667,472▲ $2,492
Prepaid Expenses and Deferred Charges$4,186$11,290▲ $7,104
Cash and Non-Interest-Bearing Accounts$2,750$2,750→ $0
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$23,696,425$26,040,794▲ $2,344,369
Other Assets Total$569,239$4,100,692▲ $3,531,453
Liabilities
Tax Exempt Bond Liabilities$5,020,000$4,810,000▼ $210,000
Accounts Payable and Accrued Expenses$821,988$1,458,229▲ $636,241
Deferred Revenue$814,684$411,807▼ $402,877
Total Liabilities$6,656,672$6,680,036▲ $23,364
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$17,039,753$19,360,758▲ $2,321,005
Total Net Assets Fund Balance$17,039,753$19,360,758▲ $2,321,005
Total Liabilities and Net Assets / Fund Balance$23,696,425$26,040,794▲ $2,344,369

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$7,203,377$7,377,688$14,581,065
Leasehold Improvements$6,415,213$1,869,139$8,284,352
Land$2,827,788-$2,827,788
Other Land Buildings$8,914$537,622$546,536
Equipment-$11,849$11,849
Other Assets Org$70,131--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Susan Berman PhDExec. VP/COOPT$45,177$11,803$87,896
Pamela Clark MADirector of AutismPT$65,066$5,266$72,642
Michael LoveSr. VP of FinanPT$49,907$2,936$69,266
Keri Borzelo MPAHead of SchoolPT$64,231$1,763$65,994
Barbara Firestone PhDPresident & CEOPT$55,063$25,025$63,665
Jason Bolton PhDVP of AdmissionsPT$40,184$35,458$44,726
Oscar ValadezVP of OperationsPT$33,126$5,071$38,197
Diane Flannery PhDVP of ProgramPT$35,830$2,620$36,140

Board Members and Trustees

NameTitle
Gary H CarmonaBoard Chairman
Barry N NagoshinerCPAVice Chairman
David Firestone DDSDirector
Ken SolomonDirector
Perry KatzDirector
Richard M ZelleDirector
Robert DormanDirector
Susan BerkDirector
Joy MonkarshSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Administrative ServicesTransportation2129 W Rosecrans Ave, Gardena, CA 90249$644,615
Ruggieri Construction IncRepairs and Maintenance13700 Chandler Blvd, Sherman Oaks, CA 91401$283,237
The Education TeamEmployment Temp Agency2000 Sierra Point Pkwy Suite 702, Brisbane, CA 94005$275,903
Alimart IncTransportation14747 Archwood Street, Van Nuys, CA 91405$233,877
Mission School TransportationTransportation201 W Sotello St, Los Angeles, CA 90012$136,521
Revenue and Support

Revenue Composition

Contributions and Grants
$511,813
Program Service Revenue
$15,553,201
Investment Income
$2,548
Other Revenue
$366,310
All Other Contributions
$73,245
Change in Net Assets
$2,321,005

Audited Revenue Reconciliation

Revenue per Audited Statements
$16,908,326
Revenue Not Reported on Financial Statements
$-474,454
Revenue Not Reported on Form 990
$26,497
Other Revenue Adjustments
$-474,454
Total Revenue per Audited Statements
$16,934,823
Total Revenue per Form 990
$16,433,872
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$9,711,802
Other Expenses$4,401,065
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$7,370,314$753,756-$8,124,070
Occupancy$897,534$112,556-$1,010,090
Other Employee Benefits$720,084$80,364-$800,448
Depreciation Depletion$636,142--$636,142
Payroll Taxes$545,224$75,090-$620,314
All Other Expenses$339,112$75,803-$414,915
Interest$292,872--$292,872
Insurance$172,795$42,925-$215,720
Fees for Services Legal$154,173$15,685-$169,858
Current Officers, Directors, Trustees, and Key Employees$51,204$115,766-$166,970
Other Expenses$100,116$27,738-$127,854
Office Expenses$53,869$2,065-$55,934
Fees for Services Accounting-$17,148-$17,148
Conferences and Meetings$595$301-$896
Total Functional Expenses$12,779,835$1,333,032$0$14,112,867

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$14,613,818
Expenses per Audited Statements$14,587,321
Total Expenses per Form 990$14,112,867
Expenses Not Reported on Form 990$26,497
Expenses Not Reported on Financial Statements$-474,454
Other Expense Adjustments$-474,454
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

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

Bond Issues

BondIssuerIssuedIssue PricePurpose
AThe Help Group West2012-11-01$6,210,000Finance Capital Project

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$6,210,000--$426,358

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
Yes
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Barbara Firestone, Ph.D.David Firestone, D.D.S.Husband and Wife

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

The Form 990 Review comprises of a multi step process:1)review by the organization's outside independent CPA firm,2)review by the Sr. VP -Finance,3)Review by President & CEO,4) review and approval by the CFO. The Form 990 is made available to the Board of Directors prior to filing.

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

Each Officer, Director, or Key Employee is required to complete and submit a disclosure annually.

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

Compensation for the CEO is reviewed by the Compensation Committee, by the Executive Committee, and presented by the Compensation Committee to the Board of Directors for final review and approval. Compensation for Key Employees is reviewed by the CEO and the COO (COO does not participate in review of COO compensation).These recommendations are reviewed by the Compensation Committee and Executive Committee and presented by the Compensation Committee to the Board of Directors for final review and approval.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

Form 990 is available on www.guidestar.org.

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

These documents are made available to the public upon request.

Form 990, Part VII, Section A, Line 1A

"Reportable Compensation from Related Organizations"(Part VII, Section A, Line 1a) for the CEO and COO reflects compensation from all related organizations listed in Schedule R and based on an overall 50+ hour average work week."Reportable Compensation from the OrganizationX and "Reportable Compensation from Related Organizations"(Part VII, Section A, Line 1a):Dr. Susan Berman has a 457(F) retirement plan. Included on Dr. Bermans 2020 W-2 was $144,468 which was her accumulated vested benefit. Michael Love has a 457(F) retirement plan. Included on Mr. Loves 2020 W-2 was $76,741 which was his accumulated vested benefit.

Filing and Contact Details

Filer

Filer Name
The Help Group West
EIN
95-4750066
Phone
8187810360
Address
13130 Burbank Blvd, Sherman Oaks, CA 91401

Signing Officer

Name
Michael Love
Title
Sr. V.P. of Finance
Signed
2022-05-11
Discuss with paid preparer
Yes

Organization Details

Formed
1999
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
8
Employees
164
Volunteers
8

Preparer

Firm
SingerLewak
Address
10960 Wilshire Blvd 7th Floor, Los Angeles, CA 90024
Preparer
Lior Temkin CPA
Phone
3104773924
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The Help Group West and its affiliates are exempt from federal income and excise taxes and California franchise taxes as an organization described under Section 501( c)(3) of the Internal Revenue Code and related state codes. However, The Help Group West is subject to income taxes on any net income that is derived from a trade or business, regularly carried on and not in the furtherance of the purpose for which it was granted exemption. No income tax provision has been recorded as the net income, if any, from any unrelated trade or business, in the opinion of management, is not material to the combined financial statements taken as a whole. The Help Group West recognizes the impact of tax positions on the financial statements in accordance with FASB ASC Topic No. 740, "Accounting for Uncertainty in Income Taxes." ASC Topic No. 740 ("ASC 740") clarifies the uncertainty in income taxes recognized in an enterprise's financial statement in accordance with FASB Statements No. 109, "Accounting for Income Taxes,X and prescribes a recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC 740 also provides guidance on de-recognition of tax benefits, classification on the balance sheet, interest and penalties, disclosure and transition. During the years ended June 30, 2021 and 2020, The Help Group West performed an evaluation of uncertain tax positions and did not note any matters that would require recognition in the financial statements or which may have an effect on its tax-exempt status.

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IRS990/Form990PartVIISectionAGrp/PersonNm0Susan Berman PhD
IRS990/Form990PartVIISectionAGrp/PersonNm1Michael Love
IRS990/Form990PartVIISectionAGrp/PersonNm2Barbara Firestone PhD
IRS990/Form990PartVIISectionAGrp/PersonNm3Pamela Clark MA
IRS990/Form990PartVIISectionAGrp/PersonNm4Jason Bolton PhD
IRS990/Form990PartVIISectionAGrp/PersonNm5Oscar Valadez
IRS990/Form990PartVIISectionAGrp/PersonNm6Diane Flannery PhD
IRS990/Form990PartVIISectionAGrp/PersonNm7Keri Borzelo MPA
IRS990/Form990PartVIISectionAGrp/PersonNm8Gary H Carmona
IRS990/Form990PartVIISectionAGrp/PersonNm9Barry N NagoshinerCPA
IRS990/Form990PartVIISectionAGrp/PersonNm10Joy Monkarsh
IRS990/Form990PartVIISectionAGrp/PersonNm11Susan Berk
IRS990/Form990PartVIISectionAGrp/PersonNm12Robert Dorman
IRS990/Form990PartVIISectionAGrp/PersonNm13David Firestone DDS
IRS990/Form990PartVIISectionAGrp/PersonNm14Perry Katz
IRS990/Form990PartVIISectionAGrp/PersonNm15Ken Solomon
IRS990/Form990PartVIISectionAGrp/PersonNm16Richard M Zelle
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Exec. VP/COO
IRS990/Form990PartVIISectionAGrp/TitleTxt1Sr. VP of Finan
IRS990/Form990PartVIISectionAGrp/TitleTxt2President & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director of Autism
IRS990/Form990PartVIISectionAGrp/TitleTxt4VP of Admissions
IRS990/Form990PartVIISectionAGrp/TitleTxt5VP of Operations
IRS990/Form990PartVIISectionAGrp/TitleTxt6VP of Program
IRS990/Form990PartVIISectionAGrp/TitleTxt7Head of School
IRS990/Form990PartVIISectionAGrp/TitleTxt8Board Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt9Vice Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt10Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
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IRS990/OtherExpensesGrp/Desc3Computer Expense
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IRS990/OtherExpensesGrp/TotalAmt1439986
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt011290
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Barbara Firestone PhD
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IRS990/ProgramServiceRevenueGrp/BusinessCd2624100
IRS990/ProgramServiceRevenueGrp/BusinessCd3624100
IRS990/ProgramServiceRevenueGrp/BusinessCd4624100
IRS990/ProgramServiceRevenueGrp/Desc0Basic Education
IRS990/ProgramServiceRevenueGrp/Desc1Counseling
IRS990/ProgramServiceRevenueGrp/Desc2Occupat. Therapy

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$21.7$1.50$20.2$16.6$15.2$1.36
2023Detailed filing. Detailed filing data is available for this year.$20.2$1.44$18.8$15.4$14.7$0.74
2022Detailed filing. Detailed filing data is available for this year.$19.7$1.65$18.1$15.9$17.2$1.31
2021Detailed filing. Detailed filing data is available for this year.$26.0$6.68$19.4$16.4$14.1$2.32
2020Detailed filing. Detailed filing data is available for this year.$23.7$6.66$17.0$17.9$17.2$0.69
2019Detailed filing. Detailed filing data is available for this year.$24.9$8.53$16.4$19.6$19.4$0.14
2018Detailed filing. Detailed filing data is available for this year.$26.3$10.1$16.2$20.4$19.3$1.13
2017Detailed filing. Detailed filing data is available for this year.$25.8$10.7$15.1$20.2$19.0$1.25
2016Detailed filing. Detailed filing data is available for this year.$26.4$12.6$13.8$19.8$19.0$0.78
2015Detailed filing. Detailed filing data is available for this year.$27.5$14.4$13.1$19.3$18.3$1.02
2014Detailed filing. Detailed filing data is available for this year.$27.6$15.5$12.0$15.5$14.0$1.49
2013Summary only. Only limited summary data is available for this year.$28.2$17.7$10.6$14.1$12.8$1.30
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.4$10.1$9.25$12.3
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.0$14.7$8.25$11.9
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.0$15.3$6.72$12.9