2024-05-14T19:52:49-05:00 2023-06-30 390859910 BAKER TILLY US LLP 18500 VON KARMAN AVE 10TH FLOOR IRVINE CA 92612 990 2022-07-01 941312311 CHILDREN'S HEALTH COUNCIL INC CHIL 6506883685 650 CLARK WAY PALO ALTO CA 94304 GARFIELD BYRD CFO 6506883685 2024-05-14 1 GARFIELD BYRD 999009999 0 BRIAN YACKER P00401346 9492222999 2024-05-13 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z RYAN EISENBERG 650 CLARK WAY PALO ALTO CA 94304 55498448 0 X HTTP://WWW.CHCONLINE.ORG X 1953 CA CHC HELPS CHILDREN, TEENS, AND FAMILIES FIND THE BEST WAYS TO LEARN, DEVELOP, AND THRIVE. 21 21 278 50 5 0 19341688 7756918 22176438 26942450 2471441 868665 -39583 -93578 43949984 35474455 0 0 0 0 23337331 27564136 0 0 2509271 7773292 8671763 31110623 36235899 12839361 -761444 96571005 102906299 4902013 5300241 91668992 97606058 X CHILDREN'S HEALTH COUNCIL'S MISSION IS TO TRANSFORM YOUNG LIVES BY PROVIDING CULTURALLY-RESPONSIBLE BEST-IN-CLASS SERVICES FOR LEARNING DIFFERENCES AND MENTAL HEALTH TO FAMILIES FROM DIVERSE BACKGROUNDS REGARDLESS OF LANGUAGE, LOCATION OR ABILITY TO PAY. 0 0 15702865 16943227 SCHOOL SERVICES: ESTHER B. CLARK SCHOOLS (EBC SCHOOLS) ARE NONPUBLIC THERAPEUTIC DAY SCHOOLS PROVIDING TRANSFORMATIVE EDUCATION WHERE CHILDREN WITH SEVERE EMOTIONAL AND BEHAVIORAL ISSUES RE-ENGAGE IN LEARNING AND DEVELOP THE POSITIVE BEHAVIORS NECESSARY TO TRANSITION BACK TO A DISTRICT SCHOOL. GRADES K-10.SAND HILL SCHOOL IS AN INDEPENDENT DAY SCHOOL PROVIDING PERSONALIZED LEARNING FOR STUDENTS WITH AVERAGE TO ABOVE AVERAGE INTELLIGENCE WITH DIAGNOSED LANGUAGE-BASED LEARNING DIFFERENCES SUCH AS DYSLEXIA AND THE ATTENTION AND SOCIAL CHALLENGES THAT OFTEN ACCOMPANY THEM. GRADES 2-8. 13384011 9999223 CLINICAL SERVICES: THE CATHERINE T. HARVEY CENTER FOR CLINICAL SERVICES PROVIDES EXPERT MULTIDISCIPLINARY ASSESSMENT, PERSONALIZED THERAPY AND INNOVATIVE PROGRAMS THAT INCREASES THE ABILITY TO LEARN AND ACHIEVE THE BALANCE NECESSARY TO ENHANCE LIFE EXPERIENCE AND IMPROVE SCHOOL PERFORMANCE. AGES 0-25.THE SCHWAB LEARNING CENTER AT CHC CELEBRATES THE FACT THAT WE ALL LEARN IN A VARIETY OF WAYS. WE HELP COLLEGE AND HIGH SCHOOL STUDENTS WITH DIVERSE LEARNING CHALLENGES SUCCEED IN ALL AREAS OF THEIR LIVES.SANTA CLARA COUNTY MEDI-CAL PROVIDES NURTURING SPECIALISTS WHO ASSESS CHILDREN AND DELIVER BEHAVIORAL HEALTH SERVICES TO UNDERSERVED FAMILIES. THE CULTURALLY-SENSITIVE AND DIVERSE STAFF IS COMMITTED TO WORKING WITH FAMILIES IN BOTH ENGLISH AND SPANISH IN VARIOUS BAY AREA LOCATIONS. AGES 0-18. 647302 COMMUNITY CONNECTIONS: PROVIDES CLASSES, WORKSHOPS AND CONFERENCES; STUDENT ADVOCACY; PARENT SUPPORT GROUPS; OUTREACH; COMMUNITY PARTNERSHIPS; VOLUNTEER PROGRAMS; AND 24/7 ONLINE RESOURCES. CLASSES REFERENCE AGES 0-18. 29734178 1 1 0 0 0 0 0 1 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 42 0 1 278 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 21 21 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X TERRY BOYLE 6506883685 650 CLARK WAY PALO ALTO CA 94304 VIDYA KRISHNAN MEDICAL DIRECTOR & CHIEF PSYCH. 40.00 X 425109 0 31864 ROSALIE WHITLOCK CEO (UNTIL 09/2022) 40.00 X 440809 0 8514 TERENCE BOYLE CFO 40.00 X 355759 0 21972 RAMSEY KHASHO CHIEF CLINICAL OFFICER 40.00 X 300718 0 18106 CHRISTOPHER HARRIS CHIEF EDUCATION OFFICER 40.00 X 290818 0 13545 MUNEERAH MERCHANT CHIEF OF ADV. AND PARTNERSHIPS 40.00 X 278790 0 5011 NATALIE PON LICENSED PSYCHIATRIST 40.00 X 266604 0 13336 BAYAN JALALIZADEH LICENSED PSYCHIATRIST 40.00 X 266666 0 12820 JOAN BARAN CLINICAL DIRECTOR 40.00 X 217476 0 10858 NICOLE OFIESH SCHWAB LEARNING CENTER DIRECTOR 40.00 X 196875 0 15628 ADRIENNE FORAN DIRECTOR OF HR (UNTIL 07/2022) 40.00 X 150647 0 6721 RYAN EISENBERG CEO (STARTED 08/2022) 40.00 X 93608 0 8328 JULIE TERRELL HOOPER CHAIR 4.00 X X 0 0 0 JERE KING VICE CHAIR AND CHAIR ELECT 4.00 X X 0 0 0 CATHERINE HARVEY VICE CHAIR 4.00 X X 0 0 0 BEN CHOI SECRETARY 4.00 X X 0 0 0 MIKE KAPLAN TREASURER 4.00 X X 0 0 0 MANISHA AGRAWAL DIRECTOR 4.00 X 0 0 0 ALI CHALAK DIRECTOR 4.00 X 0 0 0 MARY JANE ELMORE DIRECTOR 4.00 X 0 0 0 PERRI GUTHRIE DIRECTOR 4.00 X 0 0 0 MAEVE RICHARD DIRECTOR 4.00 X 0 0 0 MIKE WILLIAMS DIRECTOR 4.00 X 0 0 0 WENDY KINSTLER DIRECTOR 4.00 X 0 0 0 ANNE LAWLER DIRECTOR 4.00 X 0 0 0 ED LEVINE DIRECTOR 4.00 X 0 0 0 PETER OSHMAN DIRECTOR 4.00 X 0 0 0 MELINDA OSTERIOH DIRECTOR 4.00 X 0 0 0 JAMES OTIENO DIRECTOR 4.00 X 0 0 0 SHARMILA RAVI DIRECTOR 4.00 X 0 0 0 KIM ROBERTS DIRECTOR 4.00 X 0 0 0 GINA SUDARIA DIRECTOR 4.00 X 0 0 0 STEPHEN TURNER DIRECTOR 4.00 X 0 0 0 3283879 0 166703 57 0 1 0 HANFORD APPLIED RESTORATION & CONSERVATI 755 BAYWOOD DR STE 380 PETALUMA CA 94954 CREEK RESTORATION PROJECT 1947254 DOOLEY DESIGN GROUP LLC PO BOX 6611 SAN ANTONIO TX 78209 GRAPHIC DESIGN 260481 LUCILE PACKARD CHILDREN'S HOSPITAL 725 WELCH ROAD PALO ALTO CA 94304 CLINICAL STAFFING SUPPORT 246548 3 692289 104413 6960216 7136 7756918 SCHOOL SERVICES 611600 16943227 16943227 CLINICAL SERVICES 621400 9999223 9999223 26942450 2006452 5 2006447 18765458 19903245 -1137787 -1137787 -1137787 27170 692289 120748 -93578 -93578 35474455 26942450 5 775082 1362003 358138 730467 273398 21270716 18472715 1507263 1290738 275869 248832 11897 15140 3761147 3239807 285118 236222 894401 785513 76981 31907 97199 6965 88729 1505 57900 57900 167179 167179 1059621 561264 136552 361805 130910 95916 34994 971647 639950 245871 85826 759629 682864 15731 61034 1953104 1655562 288595 8947 2205617 2199289 4481 1847 12141 7720 3871 550 545438 418517 122121 4800 107843 91096 10826 5921 DUES & SUBSCRIPTIONS 203437 95640 19599 88198 SCHOOL LUNCHES 145368 145368 EE REFERRALS & APPREC. 134404 39464 93266 1674 PROFESSIONAL DEVELOP 71228 44611 21852 4765 49098 40863 8235 36235899 29734178 3992450 2509271 5734918 3881297 1478394 309627 2754956 2508198 1861000 3537251 40941 46427 20067698 8249965 10553433 11817733 74056313 79537802 91050 1267964 96571005 102906299 3568334 3015816 1333679 934727 0 1349698 4902013 5300241 X 15168737 15665186 76500255 81940872 91668992 97606058 96571005 102906299 -761444 6698510 0 X X 0 1 X 1 0 X 4151883 6739070 8158682 19341688 7756918 46148241 4151883 6739070 8158682 19341688 7756918 46148241 4985455 41162786 851419 732304 856638 2038608 2006447 6485416 52633657 108893343 0.78210 0.78330 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 62026 X 0 61923083 1727348 7374689 2880869 68144251 69227375 5400424 -10054815 2649901 61923083 35118643 31770707 8456701 6118676 69227375 33314896 9408 1099035 695304 33728035 33155431 121711 2064266 1925000 101512 33314896 0.00000 0.85800 0.14200 0 0 18080344 6678838 11401506 868681 851020 17661 1118673 720107 398566 11817733 MUTUAL FUNDS 78222243 F PRIVATE EQUITIES & LIMITED PARTNERSHIP INTERESTS 1315559 F 79537802 OPERATING LEASE LIABILITIES 1349698 1349698 X 42032786 6698510 27000 6725510 35307276 167179 167179 35474455 36095720 27000 27000 36068720 167179 167179 36235899 PART III, LINE 4: VARIOUS PRINTS AND REPLICAS ARE DISPLAYED ON OUR PUBLIC HALLWAY WALLS, REPRESENTING DIFFERENT CULTURES, THEMES, AND SIGNIFICANCE. THIS IS IN KEEPING WITH OUR PURPOSE OF BEING A PLACE WHERE FAMILIES COULD BE ASSURED OF BEING RESPECTED AND WELCOMED IN THEIR OWN LANGUAGE AND IN THE DEVELOPMENT OF SKILLS AND RESILIENCE TO REACH THEIR FULL PROMISE AND POTENTIAL. PART V, LINE 4: THE CHC ENDOWMENT IS COMPRISED OF PERMANENT ENDOWMENT AND TEMPORARILY RESTRICTED FUNDS, FOR SIMPLICITY ARE REFERRED TO HEREIN AS OUR ENDOWMENT. THE HISTORICAL SOURCES OF THE PRINCIPAL VALUE OF THE ENDOWMENT CAN BE ALLOCATED GENERALLY AS FOLLOWS: THE DONOR INTENT BOTH SUPPORTS THE LATITUDE OF CHOICE WE HAVE IN EMPLOYING THE ENDOWMENT'S RESOURCES, AND GIVES US GREAT INSIGHT INTO THE GENERAL AND/OR SPECIFIC PURPOSES THAT DONORS INTENDED FOR THEIR CONTRIBUTIONS, WHICH WE BOTH WANT AND NEED TO HONOR. ALTHOUGH NO WRITTEN AGREEMENTS WERE SIGNED WITH DONORS TO EACH CAMPAIGN, THE CAMPAIGN GOALS REPRESENT THE PRINCIPLES UNDER WHICH CONTRIBUTIONS WERE SOLICITED AND AGREED TO BY DONORS. THE STATED GOALS OF THE EARLIER CAMPAIGN WERE THREE-FOLD: 1. INCREASE THE OVERALL SIZE OF THE ENDOWMENT TO PRODUCE INCOME TO SUPPORT FINANCIAL AID AND TO OFFSET THE GAP BETWEEN EXPENSES AND REVENUE FROM SERVICES PROVIDED 2. CONSTRUCT, EQUIP, AND MAINTAIN THE CHC BUILDING 3. TO CONTINUE TO INCREASE THE SIZE OF THE ENDOWMENT TO PRODUCE AT LEAST $1 MILLION IN INVESTMENT INCOME EACH YEAR FOR PROGRAM SUPPORT THE FUNDS RAISED WERE INTENDED TO PROVIDE A VERY BROAD SPECTRUM OF SUPPORT FOR CHC ACTIVITIES, AND THERE IS VERY LITTLE SPECIFIC RESTRICTION ON HOW THE FUNDS ARE TO BE PUT TO USE. PART X, LINE 2: CHC HAS BEEN DETERMINED TO BE EXEMPT FROM FEDERAL AND CALIFORNIA INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. AS A RESULT, NO PROVISION FOR FEDERAL OR STATE INCOME TAXES HAS BEEN PROVIDED FOR IN THE FINANCIAL STATEMENTS. ALTHOUGH CHC IS RECOGNIZED AS TAX EXEMPT, IT IS STILL LIABLE FOR INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME (UBTI) GENERATED BY ITS NON-MARKETABLE INVESTMENTS. THERE WAS NO TAX LIABILITY RELATING TO UBTI AT JUNE 30, 2023 OR 2022. CHC APPLIES THE PROVISIONS SET FORTH IN FASB ASC TOPIC 740, INCOME TAXES, TO ACCOUNT FOR THE UNCERTAINTY IN INCOME TAXES. CHC ASSESSED ALL INCOME TAX POSITIONS TAKEN WHERE THE STATUTE OF LIMITATIONS REMAINS OPEN. EXAMPLES OF THESE TAX POSITIONS INCLUDE CHC'S TAX-EXEMPT STATUS AND POTENTIAL SOURCES OF UBTI. CHC BELIEVES THAT ITS TAX FILING POSITIONS WILL BE SUSTAINED UPON TAX EXAMINATIONS; THEREFORE, NO LIABILITY FOR UNCERTAIN INCOME TAX POSITIONS HAS BEEN RECORDED AT JUNE 30, 2023 OR 2022. CHC'S FEDERAL EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990) IS SUBJECT TO EXAMINATION, GENERALLY FOR THREE YEARS AFTER IT IS FILED WITH THE INTERNAL REVENUE SERVICE. CHC'S CALIFORNIA EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN IS SUBJECT TO EXAMINATION, GENERALLY FOR FOUR YEARS AFTER IT IS FILED WITH THE FRANCHISE TAX BOARD. CHILDREN'S HEALTH COUNCIL BREAKFAST 488031 460861 27170 25393 55610 STEELMIKE SHOOTOUT 231428 231428 39745 719459 692289 27170 25393 95355 120748 -93578 X X X X 0 0 0 1 0 1 0 0 0 VIDYA KRISHNAN MEDICAL DIRECTOR & CHIEF PSYCH. 421109 0 4000 0 0 0 5429 0 26435 0 456973 0 0 0 ROSALIE WHITLOCK CEO (UNTIL 09/2022) 300809 0 140000 0 0 0 0 0 8514 0 449323 0 0 0 TERENCE BOYLE CFO 271759 0 84000 0 0 0 5429 0 16543 0 377731 0 0 0 RAMSEY KHASHO CHIEF CLINICAL OFFICER 263218 0 37500 0 0 0 5429 0 12677 0 318824 0 0 0 CHRISTOPHER HARRIS CHIEF EDUCATION OFFICER 258568 0 32250 0 0 0 5190 0 8355 0 304363 0 0 0 MUNEERAH MERCHANT CHIEF OF ADV. AND PARTNERSHIPS 241290 0 37500 0 0 0 5011 0 0 0 283801 0 0 0 NATALIE PON LICENSED PSYCHIATRIST 266604 0 0 0 0 0 4808 0 8528 0 279940 0 0 0 BAYAN JALALIZADEH LICENSED PSYCHIATRIST 266666 0 0 0 0 0 4824 0 7996 0 279486 0 0 0 JOAN BARAN CLINICAL DIRECTOR 198376 0 19100 0 0 0 3871 0 6987 0 228334 0 0 0 NICOLE OFIESH SCHWAB LEARNING CENTER DIRECTOR 196875 0 0 0 0 0 3529 0 12099 0 212503 0 0 0 ADRIENNE FORAN DIRECTOR OF HR (UNTIL 07/2022) 150647 0 0 0 0 0 0 0 6721 0 157368 0 0 0 PART I, LINE 5 INCENTIVE BONUS IS EARNED BASED ON THE ANNUAL AGENCY REVENUE GOAL, THE AGENCY NET OPERATING INCOME GOAL, AND THE INDIVIDUAL'S PERFORMANCE ACCORDING TO THE WEIGHTINGS BELOW. IF FINANCIAL GOALS ARE MET, PAYOUT IS AT TARGET RANGE. IF GOALS ARE EXCEEDED, ALONG WITH VERY STRONG INDIVIDUAL PERFORMANCE, THEN A MAXIMUM ALLOCATION IS CONSIDERED. IF GOALS ARE NOT ACHIEVED, THE COMPENSATION COMMITTEE DETERMINES THE PAYOUT, IF ANY, BASED ON ACTUAL RESULTS AND AFFORDABILITY. PART I, LINE 6 INCENTIVE BONUS IS EARNED BASED ON THE ANNUAL AGENCY REVENUE GOAL, THE AGENCY NET OPERATING INCOME GOAL, AND THE INDIVIDUAL'S PERFORMANCE ACCORDING TO THE WEIGHTINGS BELOW. IF FINANCIAL GOALS ARE MET, PAYOUT IS AT TARGET RANGE. IF GOALS ARE EXCEEDED, ALONG WITH VERY STRONG INDIVIDUAL PERFORMANCE, THEN A MAXIMUM ALLOCATION IS CONSIDERED. IF GOALS ARE NOT ACHIEVED, THE COMPENSATION COMMITTEE DETERMINES THE PAYOUT, IF ANY, BASED ON ACTUAL RESULTS AND AFFORDABILITY. FORM 990, PART VI, SECTION A, LINE 2 CATHERINE HARVEY AND STEPHEN TURNER ARE SIBLINGS. FORM 990, PART VI, SECTION B, LINE 11B WHEN THE DRAFT OF THE FORM 990 IS READY FOR REVIEW, COPIES WILL BE CIRCULATED AMONGST THE AGENCY'S BOARD OF DIRECTORS AUDIT COMMITTEE FOR REVIEW IN ACCORDANCE WITH THE PROCEDURE SET IN PLACE BY THE ORGANIZATION. SUBSEQUENT TO THIS REVIEW, THE FORM 990 WILL BE FILED. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST DISCLOSURE STATEMENTS ARE COMPLETED ANNUALLY BY THE DIRECTORS, AND AT THE TIME OF HIRE BY OFFICERS AND KEY EMPLOYEES. IF A CONFLICT IS DISCLOSED, MANAGEMENT AND THE BOARD CHAIR ARE NOTIFIED, AND THE SITUATION IS ADJUDICATED. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE OF THE BOARD (WITHOUT PARTICIPATION BY THE EXECUTIVE DIRECTOR) WILL SPECIFICALLY, IN ACCORDANCE WITH GOVERNMENT CODE SECTION 12586(G) AND THE APPLICABLE PROVISIONS OF FEDERAL LAW, REVIEW THE COMPENSATION OF THE EXECUTIVE DIRECTOR, AND THE DIRECTOR OF FINANCE/CHIEF FINANCIAL OFFICER, AT LEAST ANNUALLY AND WHENEVER A MODIFICATION IN COMPENSATION IS PROPOSED. THE REVIEW SHALL INCLUDE AN EVALUATION OF THE PERFORMANCE OF THE OFFICERS, AND AN ANALYSIS OF COMPARABLE COMPENSATION DATA. BASED ON ITS REVIEW, THE COMMITTEE SHALL RECOMMEND TO THE BOARD OF DIRECTORS JUST AND REASONABLE COMPENSATION AMOUNTS FOR THE AFOREMENTIONED OFFICERS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FORM 990 IS POSTED ON THE GUIDESTAR WEBSTAR AND IS AVAILABLE UPON REQUEST. THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S AUDIT COMMITTEE HAS OVERSIGHT OVER THE AUDIT OF THE FINANCIAL STATEMENTS AND RECOMMENDS SELECTION OF THE INDEPENDENT AUDITORS AND INFORMATION RETURN PREPARERS TO THE BOARD FOR RATIFICATION.