2024-05-10T15:48:01-05:00 2023-06-30 910189318 MOSS ADAMS LLP 255 E RIVER PARK CIRCLE STE 220 FRESNO CA 93720 990 2022-07-01 010946385 KINGS VIEW FOUNDATION KING 5592560100 1396 WEST HERNDON AVE FRESNO CA 93711 MICHAEL KOSAREFF CFO 5592567611 2024-05-09 1 MICHAEL KOSAREFF 999009999 1 QI WEN LIANG P01270238 5593895700 2024-05-09 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z AMANDA NUGENT DIVINE 1396 WEST HERNDON AVE FRESNO CA 93711 676476 0 X WWW.KINGSVIEW.ORG/SERVICES/FOUNDATION/ X 2010 CA SEE SCHEDULE O.THE FOUNDATION PROVIDES FUNDRAISING SERVICES AND HOLDS INVESTMENTS THAT SUPPORT THE KINGS VIEW MISSION. 7 5 0 4 19129 9311 1500 62000 0 0 0 0 13905 113709 15405 175709 0 0 0 0 0 161058 0 0 0 22174 61540 22174 222598 -6769 -46889 6494447 8007863 6511064 8071369 -16617 -63506 X THE FOUNDATION PROVIDES FUNDRAISING SERVICES AND HOLDS INVESTMENTS THAT SUPPORT THE KINGS VIEW MISSION. 0 0 194061 0 0 THE FOUNDATION FURTHERS KINGS VIEW'S WORK OF PROVIDING MENTAL HEALTH, DRUG AND ALCOHOL AND RELATED SOCIAL SERVICES DESIGNED TO SUPPORT AND TREAT THE BEHAVIORAL HEALTH NEEDS OF INDIVIDUALS, FAMILIES, AND COMMUNITY. THE KINGS VIEW FOUNDATION ACTIVITIES INCLUDE THE FOLLOWING:1. OWN AND LEASE BACK PROPERTY TO KINGS VIEW CORPORATION FOR USE IN THE CORPORATION'S VARIOUS TREATMENT PROGRAMS AND SERVICES. 2. WRITE GRANTS AND FUNDRAISE TO BENEFIT THE TREATMENT AND SERVICE PROGRAMS OF KINGS VIEW CORPORATION.3. SOLICIT INDIVIDUALS, FAMILIES AND BUSINESSES FOR DONATIONS OF OUTRIGHT GIFTS TO KINGS VIEW FOUNDATION.4. WORK WITH INDIVIDUALS, FAMILIES AND BUSINESSES TO INCLUDE KINGS VIEW FOUNDATION IN THEIR CHARITABLE GIFTING PLANS. THE CHARITABLE GIFTING PLANS WILL INCLUDE GIFT ANNUITIES, DEFERRED GIFT ANNUITIES, CHARITABLE TRUSTS, ENDOWMENTS, GIFTS OF APPRECIATED REAL ESTATE, AND RELATED CHARITABLE GIFTING APPROACHES. 194061 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 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 1 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 X 7 5 0 0 1 0 0 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X MICHAEL KOSAREFF 5592560100 1396 WEST HERNDON AVE FRESNO CA 93711 AMANDA NUGENT DIVINE CEO 4.00 51.00 X X 0 227249 5943 MICHAEL KOSAREFF CFO 2.00 48.00 X X 0 178103 12045 WILLIAM DOLLAR CIO 2.00 48.00 X 0 171482 18568 NATE YODER - V CHAIR (THRU 11/22)/BOARD CHAIRPERSON 0.20 3.50 X X 0 0 0 DAVID SINGH BOARD CHAIRPERSON (THRU 11/22) 0.20 3.50 X X 0 0 0 ROGER FAST - INTERIM VICE CHAIR (01/23 THRU 6/19/23) 0.20 0.70 X X 0 0 0 JOYCE LEHMAN BOARD TREASURER (01/23 THRU 6/19/23) 0.20 0.70 X X 0 0 0 PHIL NEUFELD BOARD TREASURER (THRU 12/22) 0.20 1.20 X X 0 0 0 E JANE MIDDLETON SECRETARY (THRU 12/22) 0.20 0.80 X X 0 0 0 KATHLEEN MURPHY - SECRETARY (01/23 THRU 6/19/23)/BOARD MEMBER 0.20 0.80 X X 0 0 0 TERRI ADISHIAN BOARD MEMBER (AS OF 6/19/23) 0.20 0.00 X 0 0 0 LEON HOOVER BOARD MEMBER (AS OF 6/19/23) 0.20 0.00 X 0 0 0 DARLENE PRETTYMAN BOARD MEMBER (THRU 6/19/23) 0.20 0.70 X 0 0 0 GARY SCHULZ BOARD MEMBER (AS OF 6/19/23) 0.20 0.00 X 0 0 0 0 576834 36556 0 0 1 0 0 62000 62000 614476 500767 113709 113709 19129 94580 175709 0 19129 94580 132869 118349 14520 1340 1099 241 16943 15188 1755 9906 8765 1141 761 761 5010 5010 24739 24372 367 5713 4869 844 21906 18848 3058 1035 933 102 688 688 MINOR EQUIPMENT 1090 1086 4 SUPPLIES 569 552 17 OTHER EXPENSES 22 22 MAINTENANCE 7 7 222598 194061 28537 0 8231 76874 9429397 1498408 6383161 7930989 103055 0 6494447 8007863 6511064 7130745 0 940624 6511064 8071369 X -16617 -63506 -16617 -63506 6494447 8007863 -46889 0 X 0 1 X 1 1 1 X X 1 KINGS VIEW 941412648 7 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1813905 1813905 7543148 1494891 6048257 65348 3267 62081 6996 250 6746 7930989 DUE TO KINGS VIEW 940624 940624 X 676477 500768 500768 175709 0 175709 723366 500768 500768 222598 0 222598 PART X, LINE 2: THE ORGANIZATION FOLLOWS THE ACCOUNTING GUIDANCE FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. KINGS VIEW FOUNDATION IS SUBJECT TO FEDERAL AND STATE INCOME TAXES TO THE EXTENT IT HAS UNRELATED BUSINESS INCOME. IN ACCORDANCE WITH THE GUIDANCE FOR UNCERTAINTY IN INCOME TAXES, MANAGEMENT HAS EVALUATED ITS MATERIAL TAX POSITIONS AND DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2023. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 500,768. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 500,768. 0 0 0 0 0 0 0 0 0 AMANDA NUGENT DIVINE CEO 0 227249 0 0 0 0 0 4532 0 1411 0 233192 0 0 MICHAEL KOSAREFF CFO 0 178103 0 0 0 0 0 3600 0 8445 0 190148 0 0 WILLIAM DOLLAR CIO 0 171482 0 0 0 0 0 3492 0 15076 0 190050 0 0 FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS WERE AMENDED JUNE 19, 2023 AND INCLUDED THE FOLLOWING SIGNIFICANT CHANGES: - ELABORATION ON THE PURPOSE OF THE ORGANIZATION DUE TO RECENT CHANGES IN ACTIVITY - ADDITION OF AN ARTICLE TO DESCRIBE MEMBERSHIP OF THE CORPORATION - REVISION TO THE NUMBER OF BOARD POSITIONS AND RELATED INFORMATION ON APPOINTMENT OF THE BOARD - ELABORATION ON THE VACANCIES SECTION FOR BOARD DIRECTORS AND THE PROCESS FOR REMOVAL OF DIRECTORS, AND HOW VACANCIES CAN BE FILLED - REVISIONS TO THE OFFICERS CLAUSE TO INCLUDE INFORMATION ON THE TERM OF OFFICE AND APPOINTMENT OF SUBORDINATE OFFICERS - ADDITION OF A SECTION TO ALLOW DIRECTORS THE AUTHORITY ENTER INTO CONTRACTS ON BEHALF OF THE CORPORATION OR AUTHORIZE ANOTHER OFFICER OR AGENT TO DO SO FORM 990, PART VI, SECTION A, LINE 7A ALL OF THE KINGS VIEW FOUNDATION DIRECTORS SHALL BE CONFIRMED BY THE KINGS VIEW BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE COMPLETE FORM 990 IS REVIEWED BY THE CEO, CFO, AND AUDIT COMMITTEE BEFORE PROVIDING IT TO FULL BOARD FOR THEIR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C ALL CONTRACTS OR BUSINESS DEALINGS ARE REVIEWED FOR CONFLICT OF INTEREST SITUATIONS WHEN THE CONTRACTS ARE EXECUTED. CONFLICT OF INTEREST POLICIES ARE ANNUALLY ENFORCED AND CONFLICTS ARE MONITORED THROUGH THE EXECUTIVE COMMITTEE. BOARD MEMBERS, OFFICERS, KEY EMPLOYEES, AND HIGHEST PAID EMPLOYEES ARE REQUIRED TO DISCLOSE AND ATTEST TO RELATED PARTY TRANSACTIONS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. KINGS VIEW 1396 W HERNDON AVE FRESNO CA 93711 941412648 BEHAVIORAL HEALTH SERVICES CA 501(C)(3) LINE 7 0 KINGS VIEW PROFESSIONAL SERVICES 1396 W HERNDON AVE FRESNO CA 93711 851516532 BEHAVIORAL HEALTH RELATED CONSULTING CA KINGS VIEW C 0 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0