Civic Intelligence

The Help Group West

990 • Fiscal year 2022 • EIN 95-4750066

Jul 01, 2021 to Jun 30, 2022 • Filed on May 08, 2023

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

37th percentile

0.08x

Higher debt load relative to assets than 37% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Liabilities / Revenue

32nd percentile

0.10x

Higher debt load relative to revenue than 32% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Net Margin

18th percentile

-8.2%

Higher net margin than 18% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Top Officer Pay

96th percentile

$937,723

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 5.9% of source-year revenue.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Asset Growth

3rd percentile

-24%

Faster asset growth than 3% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Revenue Growth

35th percentile

-3.5%

Faster revenue growth than 35% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Assets

Down

$19,702,652

Down $6,338,142 (-24%) from 2021

Net Assets

Down

$18,054,375

Down $1,306,383 (-6.7%) from 2021

Liabilities

Down

$1,648,277

Down $5,031,759 (-75%) from 2021

Revenue

Down

$15,858,787

Down $575,085 (-3.5%) from 2021

Expenses

Up

$17,165,170

Up $3,052,303 (+22%) from 2021

Net Income

Down

-$1,306,383

Down $3,627,388 (-156%) from 2021

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

2022

Assets$19,702,652
Liabilities$1,648,277
Net Assets$18,054,375

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

2022

Revenue$15,858,787
Expenses$17,165,170
Net Income-$1,306,383
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 8, 2023
Return Version
2021v4.1
Gross Receipts
$16,251,926
Mission and Program Overview

Mission

See From 990, Part III, Line 4a

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$16,455,292$15,817,511▼ $637,781
Accounts Receivable$3,903,261$3,442,626▼ $460,635
Investments Other Securities$667,472$0▼ $667,472
Savings and Temporary Cash Investments$900,037$362,431▼ $537,606
Prepaid Expenses and Deferred Charges$11,290$10,418▼ $872
Cash and Non-Interest-Bearing Accounts$2,750$1,150▼ $1,600
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$26,040,794$19,702,652▼ $6,338,142
Other Assets Total$4,100,692$68,516▼ $4,032,176
Liabilities
Tax Exempt Bond Liabilities$4,810,000--
Accounts Payable and Accrued Expenses$1,458,229$1,318,119▼ $140,110
Other Liabilities-$291,601-
Deferred Revenue$411,807$38,557▼ $373,250
Total Liabilities$6,680,036$1,648,277▼ $5,031,759
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$19,360,758$18,054,375▼ $1,306,383
Total Net Assets Fund Balance$19,360,758$18,054,375▼ $1,306,383
Total Liabilities and Net Assets / Fund Balance$26,040,794$19,702,652▼ $6,338,142

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,837,869$7,743,196$14,581,065
Leasehold Improvements$6,147,101$2,137,251$8,284,352
Land$2,827,788-$2,827,788
Other Land Buildings$4,753$503,698$508,451
Equipment-$11,849$11,849
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Susan Berman PhDExecutive DirectorPT$49,944$742,945$208,081
Barbara Firestone PhDPresident & CEOPT$59,546$138,524$198,070
Keri Borzello MPAHead of SchoolPT$58,750$90,199$148,949
Pamela Clark MADirector of AutismPT$99,528$13,303$112,989
Michael LoveSr. VP of FinanPT$65,642$4,856$68,755
Jason Bolton PhDVP of AdmissionsPT$48,959$147,947$55,119
Oscar ValadezVP of OperationsPT$41,051$10,161$45,907
Diane Flannery PhDVP of ProgramPT$42,144$9,460$42,144

Board Members and Trustees

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

Highest Paid Contractors

ContractorServicesLocationCompensation
Administrative ServicesTransportation2129 W Rosecrans Ave, Gardena, CA 90249$579,314
Ruggieri Construction IncRepairs and Maintenance13700 Chandler Blvd, Sherman Oaks, CA 91401$524,171
The Education TeamEmployment Temp Agency2000 Sierra Point Pkwy Suite 702, Brisbane, CA 94005$377,849
Lewis Brisbois Bisgaard & Smith LLPLegal Services633 W FIFTH STREET, Los Angeles, CA 90071$173,656
Mission School TransportationTransportation201 W Sotello St, Los Angeles, CA 90012$168,253
Revenue and Support

Revenue Composition

Contributions and Grants
$526,482
Program Service Revenue
$14,727,951
Investment Income
$2,095
Other Revenue
$602,259
All Other Contributions
$141,555
Change in Net Assets
$-1,306,383

Audited Revenue Reconciliation

Revenue per Audited Statements
$16,250,487
Revenue Not Reported on Financial Statements
$-391,700
Other Revenue Adjustments
$-391,700
Total Revenue per Audited Statements
$16,250,487
Total Revenue per Form 990
$15,858,787
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$10,439,375
Other Expenses$6,725,795
Total Fundraising Expense$1,438
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$7,980,529$868,790-$8,849,319
Occupancy$1,004,751$110,119-$1,114,870
Other Employee Benefits$748,972$91,443-$840,415
Depreciation Depletion$800,584--$800,584
Payroll Taxes$513,329$65,537-$578,866
All Other Expenses$311,916$79,856$1,438$393,210
Insurance$181,911$51,850-$233,761
Interest$210,551--$210,551
Current Officers, Directors, Trustees, and Key Employees$61,664$109,111-$170,775
Other Expenses$129,627$7,896-$137,523
Fees for Services Legal$106,273$21,431-$127,704
Fees for Services Accounting-$17,975-$17,975
Office Expenses$8,960$3,221-$12,181
Conferences and Meetings$508$334-$842
Total Functional Expenses$15,721,222$1,442,510$1,438$17,165,170

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$17,556,870
Total Expenses per Audited Statements$17,556,870
Total Expenses per Form 990$17,165,170
Expenses Not Reported on Financial Statements$-391,700
Other Expense Adjustments$-391,700
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf$198,593---
Total Events$198,593---
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
Due to Affiliates$291,601
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 Controller,3)review by the Executive Director,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 and Executive Director 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 Executive Director and the CFO (CFO does not participate in review of CFO 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. Barbara Firestone has a 457 (F) retirement plan. Dr. Firestone contributed $558,018 from 2012 2018 from her salary into this plan and with interest, received a total payout of $580,571.Dr. Susan Berman has a 457 (F) retirement plan. Dr. Berman contributed $252,769 from 2014 2016 from her salary into this plan and by investing it, her contribution grew by $399,929 over 7 years resulting in a total payout of $652,698.

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
Oscar Valadez
Title
CFO
Signed
2023-05-08
Discuss with paid preparer
Yes

Organization Details

Formed
1999
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
7
Employees
157
Volunteers
6

Preparer

Firm
SingerLewak
Address
10960 Wilshire Blvd Ste 1100, Los Angeles, CA 90024
Preparer
Lior Temkin
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, 2022 and 2021, 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/PersonNm1Barbara Firestone PhD
IRS990/Form990PartVIISectionAGrp/PersonNm2Michael Love
IRS990/Form990PartVIISectionAGrp/PersonNm3Pamela Clark MA
IRS990/Form990PartVIISectionAGrp/PersonNm4Jason Bolton PhD
IRS990/Form990PartVIISectionAGrp/PersonNm5Oscar Valadez
IRS990/Form990PartVIISectionAGrp/PersonNm6Diane Flannery PhD
IRS990/Form990PartVIISectionAGrp/PersonNm7Keri Borzello MPA
IRS990/Form990PartVIISectionAGrp/PersonNm8Gary H Carmona
IRS990/Form990PartVIISectionAGrp/PersonNm9Joy Monkarsh
IRS990/Form990PartVIISectionAGrp/PersonNm10Barry N NagoshinerCPA
IRS990/Form990PartVIISectionAGrp/PersonNm11Susan Berk
IRS990/Form990PartVIISectionAGrp/PersonNm12Robert Dorman
IRS990/Form990PartVIISectionAGrp/PersonNm13David Firestone DDS
IRS990/Form990PartVIISectionAGrp/PersonNm14Perry Katz
IRS990/Form990PartVIISectionAGrp/PersonNm15Ken Solomon
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Dir.
IRS990/Form990PartVIISectionAGrp/TitleTxt1President & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt2Sr. VP of Finan
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/TitleTxt9Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt10Vice Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
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IRS990/FormationYr01999
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IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0See From 990, Part III, Line 4a
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IRS990/OtherExpensesGrp/Desc2Loss on Extinguishment of Debt
IRS990/OtherExpensesGrp/Desc3Client Related Expense
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt010418
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Barbara Firestone PhD
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IRS990/ProgramServiceRevenueGrp/BusinessCd1624100
IRS990/ProgramServiceRevenueGrp/BusinessCd2624100
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IRS990/ProgramServiceRevenueGrp/BusinessCd4480000
IRS990/ProgramServiceRevenueGrp/Desc0Basic Education
IRS990/ProgramServiceRevenueGrp/Desc1Counseling
IRS990/ProgramServiceRevenueGrp/Desc2One to One Aides
IRS990/ProgramServiceRevenueGrp/Desc3Speech and Language
IRS990/ProgramServiceRevenueGrp/Desc4Transportation
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1324496
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2588778
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3297191
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt42470446
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt010891368

Document Assets

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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