2023-09-25T09:23:57-05:00 2022-12-31 410746749 CLIFTONLARSONALLEN LLP 301 NORTH LAKE AVENUE SUITE 900 PASADENA CA 91101 990 2022-01-01 953510781 EXECUTIVE SERVICE CORPS OF SOUTHERN CALIFORNIA EXEC 2136139103 1000 NORTH ALAMEDA STREET 330 LOS ANGELES CA 90012 DAVID FACTOR PRESIDENT AND CEO 2136139103 2023-09-22 1 DAVID FACTOR 999009999 1 KAREN LO P02141262 6267933600 2023-09-22 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DAVID FACTOR 1000 NORTH ALAMEDA STREET 330 LOS ANGELES CA 90012 1652708 0 X WWW.ESCSC.ORG X 1980 CA EMPOWER NONPROFITS TO ACHIEVE THEIR MISSIONS THROUGH AFFORDABLE COACHING AND CONSULTING. 21 20 15 114 0 0 874784 1037351 370818 461522 25838 30860 0 0 1271440 1529733 0 0 0 0 935891 993981 24000 8000 214035 227259 261925 1187150 1263906 84290 265827 2607788 2597552 494497 424689 2113291 2172863 THE ORGANIZATION'S MISSION IS TO EMPOWER NONPROFITS TO ACHIEVE THEIR MISSIONS THROUGH AFFORDABLE COACHING AND CONSULTING BY TRAINED EXECUTIVE-LEVEL VOLUNTEERS. 0 0 652355 407172 PROVIDE MANAGEMENT CONSULTING ASSISTANCE TO AS MANY AS 125 NONPROFIT ORGANIZATIONS EACH YEAR. ESC'S VOLUNTEER CONSULTANTS ARE MATCHED WITH NONPROFIT AGENCIES TO WORK CLOSELY WITH THEIR KEY STAFF AND BOARD MEMBERS TO DEVELOP AND IMPLEMENT SPECIFIC RECOMMENDATIONS TO IMPROVE THEIR OPERATIONS. CORE AREAS OF CONSULTING SERVICES INCLUDE STRATEGIC PLANNING, EXECUTIVE COACHING OF STAFF AND BOARD LEADERS, BOARD DEVELOPMENT, FUND DEVELOPMENT, ORGANIZATIONAL ASSESSMENT AND A WIDE VARIETY OF CUSTOM CONSULTING ENGAGEMENTS. 87077 54350 PROVIDE YEAR LONG LEADERSHIP TRAINING PROGRAMS FOR UP TO 110 NONPROFIT LEADERS. COURSES COMBINE A UNIFIED SERIES OF CLASSROOM SESSIONS DELIVERED BY EXPERIENCED NONPROFIT INDUSTRY PROFESSIONALS WITH INDIVIDUALIZED COACHING BY EXECUTIVE-LEVEL VOLUNTEER CONSULTANTS FOR THE PROGRAMS' DURATION TO ENABLE PARTICIPANTS TO APPLY THEIR LEARNINGS TO THEIR ORGANIZATIONS AND CREATE SUSTAINABLE CHANGE. ALSO PROVIDE CUSTOMIZED TRAINING AND COACHING TO GROUPS OF NONPROFIT LEADERS, WITH FUNDING PARTNERS HELPING ESTABLISH THE PROGRAMS' SUBJECT FOCUS AND/OR PARTICIPATING ORGANIZATIONS BASED ON THEIR FUNDING AREAS. 739432 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 15 0 1 15 1 0 0 0 0 0 0 0 0 0 0 0 0 X 21 20 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X DAVID FACTOR 2136139103 1000 NORTH ALAMEDA STE 330 LOS ANGELES CA 90012 DAVID FACTOR PRESIDENT & CEO 40.00 X X 169478 0 15150 LAURA L SURVANT CHAIR 2.00 X X 0 0 0 ERIC L MOORE VICE CHAIR 2.00 X X 0 0 0 ABNER D GOLDSTINE VICE PRESIDENT FOR FINANCE AND TREASURER 2.00 X X 0 0 0 KATE IDES SECRETARY 2.00 X X 0 0 0 WILLIAM R BARRETT JR DIRECTOR 1.00 X 0 0 0 DANIELLE BENOIT DIRECTOR 1.00 X 0 0 0 WILLIAM FLUMENBAUM DIRECTOR 1.00 X 0 0 0 MICHAEL J GOLDBERG DIRECTOR 1.00 X 0 0 0 IRWIN J JAEGER DIRECTOR 1.00 X 0 0 0 LIZBETH NEVAREZ DIRECTOR 1.00 X 0 0 0 ROBERT F SCOULAR DIRECTOR 1.00 X 0 0 0 DARYL T TWERDAHL DIRECTOR 1.00 X 0 0 0 GREGORY T MORRISON DIRECTOR 1.00 X 0 0 0 LESLIE JOHNSON DIRECTOR 1.00 X 0 0 0 RUTH BERNSTEIN DIRECTOR 1.00 X 0 0 0 FREGIA HARROLD DIRECTOR 1.00 X 0 0 0 NORM PAYSON DIRECTOR 1.00 X 0 0 0 ROBERT SAINZ DIRECTOR 1.00 X 0 0 0 SCOTT WEINER DIRECTOR 1.00 X 0 0 0 SCOTT CHOATE CHAIR 2.00 X 0 0 0 DI LAM INTERIM V.P. OF ADMINISTRATION 40.00 X 121864 0 0 JULIA FISCHER VICE PRESIDENT, CLIENT SERVICES 40.00 X 104145 0 28654 395487 0 43804 3 0 1 0 0 155278 882073 1037351 MANAGEMENT CONSULTING 541610 407172 407172 LEADERSHIP TRAINING 611430 54350 54350 461522 31524 31524 122311 122975 -664 -664 -664 1529733 461522 0 30860 184628 92314 46156 46158 710127 410221 163074 136832 38046 25035 8496 4515 61180 37503 14128 9549 42165 42165 8000 8000 89119 66467 21797 855 32637 27342 2897 2398 47148 40076 4715 2357 15319 12868 817 1634 1741 1741 7038 5630 704 704 20992 17843 3149 MARKETING AND OUTREACH 5166 4133 1033 BAD DEBT 600 600 1263906 739432 310439 214035 410111 519019 275178 75191 13600 57500 205004 128037 14095 13425 1668705 1683184 17771 10734 3324 110462 2607788 2597552 79025 49858 261935 267693 153537 0 0 107138 494497 424689 X 1538068 1784405 575223 388458 2113291 2172863 2607788 2597552 265827 -206255 0 X X 0 1 X 1 0 X 699217 1005510 666652 874784 1037351 4283514 699217 1005510 666652 874784 1037351 4283514 549556 3733958 84116 54850 20479 25983 31524 216952 4500466 1874056 0.82970 0.84060 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1595757 292390 174965 35100 1678082 1416705 201152 22100 1595757 1289152 152553 25000 1416705 1101440 210712 23000 1289152 1191853 -32413 58000 1101440 0.81201 0.18799 0 0 0 OPERATING LEASES 107138 107138 X 4153596 -206255 2830118 2623863 1529733 0 1529733 4094024 2830118 2830118 1263906 0 1263906 PART V, LINE 4: BOARD DESIGNATED ENDOWMENT FUNDS REPRESENT OPERATING RESERVES FOR THE ORGANIZATION. AS SUCH, THEY MAY BE NEEDED TO FUND SHORT-TERM OPERATING DEFICITS OR OTHER ONE-TIME EXPENDITURES, REQUIRING CONSERVATIVE INVESTMENT ASSET ALLOCATION. PERMANENT ENDOWMENT FUNDS ARE DONOR-RESTRICTED FOR INVESTMENT IN PERPETUITY. THE ORGANIZATION MAY USE ALL OR PART OF THE INCOME EARNED ON THESE FUNDS FOR GENERAL OR SPECIFIC PURPOSES, AT THE BOARD'S DISCRETION. TEMPORARILY RESTRICTED FUNDS ARE KEPT UNTIL DONOR-IMPOSED STIPULATIONS ARE MET EITHER BY ACTIONS OF THE ORGANIZATION OR THE PASSAGE OF TIME. PART X, LINE 2: ESCSC IS A CALIFORNIA NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. ACCORDINGLY, NO PROVISION FOR INCOME TAXES WAS INCLUDED IN THESE FINANCIAL STATEMENTS. U.S. GAAP PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES ALL OF THE POSITIONS TAKEN BY ESCSC ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. PART XI LINE 2B AND PART XII LINE 2A ESC DIRECT SERVICES ARE PROVIDED BY EXECUTIVE-LEVEL VOLUNTEER PROFESSIONALS. THEIR PRO BONO WORK IS VALUED AT $317 PER HOUR, BASED ON THE 2020 VALUATION GUIDE PUBLISHED BY THE COMMITTEE ENCOURAGING CORPORATE PHILANTHROPY, A CEO-LED COALITION OF NONPROFIT ORGANIZATIONS. IN 2022 THEY PROVIDED 8,928 HOURS OF PRO BONO SERVICE, WITH A TOTAL VALUE OF $2,830,118. THESE DONATED SERVICES ARE ALLOCATED 100% TO PROGRAM EXPENSE. WITH THAT EXPENSE INCLUDED, ESC PROGRAM EXPENSES IN 2022 WERE 88% OF TOTAL EXPENSES. X X X 0 0 0 0 0 0 0 1 0 DAVID FACTOR PRESIDENT & CEO 157228 0 12250 0 0 0 5187 0 9963 0 184628 0 0 0 PART I, LINE 6 THE PERFORMANCE-BASED ADDED COMPENSATION IS BASED ON ORGANIZATIONAL SUCCESS IN ACHIEVING FINANCIAL RESULTS AGAINST BENCHMARKS IN KEY SERVICE AND FOCUS AREAS, AND ALSO FROM THE BOARD'S EVALUATION OF OVERALL PERSONAL PERFORMANCE. BENCHMARKS RELATE TO COMMITTED REVENUE IN FUND DEVELOPMENT, CLIENT ENGAGEMENTS, COLLABORATIVE PROJECTS, AND REVENUE PIPELINE INTO THE FOLLOWING YEAR. FORM 990, PART VI, SECTION A, LINE 7A THE CHIEF EXECUTIVE OFFICER (CEO) AND CONSULTANT ADVISORY COUNCIL (CAC) CHAIR ARE EX-OFFICIO BOARD MEMBERS; THE CAC CHAIR IS SELECTED BY THE CEO FROM A COMMITTEE OF CONSULTANTS. FORM 990, PART VI, SECTION B, LINE 11B A COMPLETE COPY OF FORM 990 IS REVIEWED BY MANAGEMENT AND THE AUDIT COMMITTEE, ONCE APPROVED, THE FULL COPY OF THE FORM 990 WITH DONOR NAME BEING REDACTED IS PROVIDED TO ALL BOARD OF DIRECTORS BEFORE FILING THE FORM. A FULL VERSION OF THE FORM 990 WITH DONOR NAMES VISIBLE IS MADE AVAILABLE TO ALL MEMBERS OF ESC'S BOARD OF DIRECTORS UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C IN ACCORDANCE WITH ESC'S CONFLICT OF INTEREST POLICY, ESC DISTRIBUTES ANNUALLY A CONFLICT OF INTEREST QUESTIONNAIRE TO ALL OFFICERS, DIRECTORS, AND EMPLOYEES, WHICH REQUIRES DISCLOSURE OF ANY CONFLICTS OR POTENTIAL CONFLICTS OF INTEREST. STAFF ENSURES COMPLETED QUESTIONNAIRES ARE RECEIVED FOR ALL REQUIRED RESPONDENTS. MONITORING IS PERFORMED REGULARLY BY THE OFFICERS TO IDENTIFY POTENTIAL CONFLICTS OF INTEREST. RESPONSES ARE REVIEWED BY THE CHIEF EXECUTIVE OFFICER FOR COMPLIANCE. ANY CONFLICTS OR POTENTIAL CONFLICTS DISCLOSED ARE SHARED WITH THE EXECUTIVE COMMITTEE (WHICH HAS THE POWER AND AUTHORITY OF THE BOARD OF DIRECTORS BETWEEN MEETINGS OF THE BOARD) FOR APPROPRIATE ACTION, IF ANY. FORM 990, PART VI, SECTION B, LINE 15 A REGIONAL PUBLICATION ENTITLED THE "ANNUAL COMPENSATION AND BENEFITS SURVEY OF SOUTHERN CALIFORNIA AND CENTRAL CALIFORNIA NONPROFIT ORGANIZATIONS" PRODUCED BY THE SOUTHERN CALIFORNIA CENTER FOR NONPROFIT MANAGEMENT, AS WELL AS OTHER DATA AND COMPARISONS, ARE UTILIZED IN DETERMINING COMPENSATION OF THE KEY STAFF. COMPENSATION OF OFFICERS AND KEY EMPLOYEES ARE APPROVED BY THE BOARD AS PART OF THE ANNUAL REVIEW OF THE BUDGET BASED ALSO UPON AN EVALUATION OF OTHER FACTORS WHICH MAY INCLUDE THE EMPLOYEE'S PERFORMANCE, EXPERIENCE, BUDGET CONSIDERATIONS AND THE FAIR MARKET VALUE OF THE EMPLOYEE'S SERVICES TO THE ORGANIZATION. COMPENSATION DELIBERATIONS AND DECISIONS ARE RECORDED IN THE MINUTES OF THE ORGANIZATION'S BOARD OF DIRECTORS AND EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATION'S STATEMENT OF FINANCIAL POSITION, STATEMENT OF ACTIVITIES, AND CHANGE IN NET ASSETS ARE ALSO PUBLISHED IN THE ORGANIZATION'S ANNUAL REPORT, WHICH IS AVAILABLE ON THE ORGANIZATION'S WEBSITE, DISTRIBUTED TO ALL SUPPORTERS AND WIDELY USED FOR PUBLIC RELATIONS PURPOSES. FORM 990, PART XII, LINE 2C: NO CHANGE FROM PRIOR YEAR.