2024-11-04T12:08:12-06:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 60 SOUTH MARKET STREET SUITE 1550 SAN JOSE CA 95113 990 2023-01-01 953510781 EXECUTIVE SERVICE CORPS OF SOUTHERN CALIFORNIA EXEC 2136139103 1000 NORTH ALAMEDA STREET 330 LOS ANGELES CA 90012 DAVID FACTOR PRESIDENT AND CEO 2136139103 2024-10-31 1 1 SHALINI SAIDHA P01959812 4082941025 2024-10-31 2023 2024-10-15 13:58:12Z DAVID FACTOR 1000 NORTH ALAMEDA STREET 330 LOS ANGELES CA 90012 1900307 0 X WWW.ESCSC.ORG X 1980 CA ESC PROVIDES TRANSFORMATIVE COACHING AND CONSULTING FOR NONPROFITS AND THE COMMUNITIES THEY SERVE. 28 27 13 123 0 0 1037351 851494 461522 438002 30860 77934 0 0 1529733 1367430 0 0 0 0 993981 1090143 8000 8000 256604 261925 371114 1263906 1469257 265827 -101827 2597552 2832704 424689 560930 2172863 2271774 THE ORGANIZATION'S MISSION IS TO SUPPORT NONPROFITS IN ACHIEVING THEIR MISSIONS THROUGH ACCESSIBLE COACHING AND CONSULTING BY HIGHLY-SKILLED, TRAINED VOLUNTEERS. 0 0 715374 0 367652 ESC PROVIDES COACHING AND CONSULTING TO MORE THAN 120 NONPROFITS EACH YEAR. ESC'S HIGHLY-SKILLED, SPECIALLY TRAINED VOLUNTEERS ARE MATCHED WITH NONPROFIT ORGANIZATIONS TO HELP THEM STRENGTHEN OPERATIONAL EFFICIENCIES, FUND DEVELOPMENT, STRATEGIC PLANNING, FISCAL AND HUMAN RESOURCES FUNCTIONS, AND GOVERNANCE. 136887 0 70350 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 HIGHLY-SKILLED, TRAINED 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. 852261 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 12 0 1 13 1 0 0 0 0 0 0 0 0 0 0 0 0 X 28 27 0 0 0 0 0 1 0 1 1 0 0 0 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 177355 0 16448 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 2.00 X X 0 0 0 KATE IDES SECRETARY 2.00 X X 0 0 0 SCOTT CHOATE DIRECTOR 1.00 X 0 0 0 MICHAEL J GOLDBERG DIRECTOR 1.00 X 0 0 0 SCOTT WEINER DIRECTOR 1.00 X 0 0 0 WILLIAM FORD DIRECTOR 1.00 X 0 0 0 WILLIAM R BARRETT JR DIRECTOR 1.00 X 0 0 0 RUTH BERNSTEIN DIRECTOR 1.00 X 0 0 0 DANIELLE BENOIT DIRECTOR 1.00 X 0 0 0 LAURIE GOLDBERG DIRECTOR 1.00 X 0 0 0 JACKY HOLLER DIRECTOR 1.00 X 0 0 0 SAMONA CALDWELL DIRECTOR 1.00 X 0 0 0 SHANI FREGIA HARROLD DIRECTOR 1.00 X 0 0 0 IRWIN J JAEGER DIRECTOR 1.00 X 0 0 0 LESLIE JOHNSON DIRECTOR 1.00 X 0 0 0 DARYL T TWERDAHL DIRECTOR 1.00 X 0 0 0 ROBERT SAINZ DIRECTOR 1.00 X 0 0 0 NORM PAYSON DIRECTOR 1.00 X 0 0 0 ROBERT F SCOULAR DIRECTOR 1.00 X 0 0 0 GREG MORRISON DIRECTOR 1.00 X 0 0 0 JUDY MILESTONE DIRECTOR 1.00 X 0 0 0 DIEGO LEMUS DIRECTOR 1.00 X 0 0 0 CHRISTOPHER LEE DIRECTOR 1.00 X 0 0 0 LIZBETH NEVAREZ DIRECTOR 1.00 X 0 0 0 WILLIAM FLUMENBAUM DIRECTOR 1.00 X 0 0 0 JULIA FISCHER VICE PRESIDENT, CLIENT SER 40.00 X 124579 0 12887 ERIN TANENBAUM VICE PRESIDENT, OPERATIONS 40.00 X 113338 0 11583 415272 0 40918 3 0 1 0 0 851494 10800 851494 MANAGEMENT CONSULTING 541610 367652 367652 LEADERSHIP TRAINING 611430 70350 70350 438002 41582 41582 569229 532877 36352 36352 36352 1367430 438002 0 77934 X 206361 92863 51590 61908 762788 444847 181965 135976 47695 28302 11336 8057 73299 40801 17653 14845 47927 47927 8000 8000 172155 115100 38158 18897 9856 7885 1971 41249 33581 4065 3603 31220 26537 3122 1561 41768 39626 714 1428 3578 2862 358 358 23361 19857 3504 1469257 852261 360392 256604 519019 652263 75191 57500 95091 128037 163950 13425 17122 1683184 1802908 10734 38431 110462 62939 2597552 2832704 49858 64913 267693 442862 107138 53155 424689 560930 X 1784405 1556856 388458 714918 2172863 2271774 2597552 2832704 -101827 200737 0 X X 0 1 X 1 0 X 1005510 666652 874784 1037351 851494 4435791 1005510 666652 874784 1037351 851494 4435791 728704 3707087 54850 20479 25983 31524 41582 174418 4610209 2361910 0.80410 0.82970 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1678082 0 272984 158724 1792342 1595757 292390 -174965 35100 1678082 1416705 201152 22100 1595757 1289152 152553 25000 1416705 1101440 210712 23000 1289152 0.72638 0.27362 0 0 0 OPERATING LEASES 53155 53155 X 4395103 200737 2826936 3027673 1367430 0 1367430 4296192 2826936 2826936 1469256 0 1469256 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. X X X 0 0 0 0 0 0 0 1 0 DAVID FACTOR PRESIDENT & CEO 158980 0 18375 0 0 0 5808 0 10640 0 193803 0 0 0 PART I, LINE 7 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 1A THE BOARD OF DIRECTORS SHALL APPOINT FROM ITS MEMBERS, BY RESOLUTON APPROVED BY A MAJORITY OF THE NUMBER OF DIRECTORS THEN IN OFFICE, AN EXECUTIVE COMMITTTEE AND AN AUDIT COMMITTEE. THE BOARD OF DIRECTORS MAY, BY SUCH A RESOLUTION, DESIGNATE FROM AMONG ITS MEMBERS SUCH OTHER STANDING OR SPECIAL COMMITTEES AS THE BOARD DEEMS ADVISABLE. EACH COMMITTEE SHALL CONSIST OF THREE OR MORE DIRECTORS SO APPOINTED, TO SERVE AT THE PLEASURE OF AND BE RESPONISBLE TO THE BOARD OF DIRECTORS, FOR ANY PURPOSE CONTEMPLATED BY THESE BYLAWS OR DETERMINED BY THE BOARD. THE BOARD BY SUCH VOTE ALSO MAY DESIGNATE ONE OR MORE DIRECTORS OR, EXCEPT FOR THE EXECUTIVE COMMITTEE(IF APPLICABLE), OTHER PERSONS AS ALTERNATE MEMBERS OF ANY COMMITTEE TO REPLACE AN ABSENT DIRECTOR OR OTHER MEMBER, RESPECTIVELY, AT ANY MEETING OF SUCH COMMITTEE. 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 "FAIR PAY FOR SOUTHERN CALIFORNIA NONPROFIT ORGANIZATIONS" PRODUCED BY NONPROFIT COMPENSATION ASSOCIATES, 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. THIS PROCESS WAS LAST COMPLETED IN 2023. 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 IX, LINE 11G PAYROLL SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 20,436. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,436. TRAINING: PROGRAM SERVICE EXPENSES 29,934. MANAGEMENT AND GENERAL EXPENSES 1,575. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 31,509. SPECIAL PROJECTS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 10,239. FUNDRAISING EXPENSES 16,540. TOTAL EXPENSES 26,779. INFORMATION TECHNOLOGY: PROGRAM SERVICE EXPENSES 6,479. MANAGEMENT AND GENERAL EXPENSES 2,803. FUNDRAISING EXPENSES 2,357. TOTAL EXPENSES 11,639. CLIENT SERVICES: PROGRAM SERVICE EXPENSES 54,587. MANAGEMENT AND GENERAL EXPENSES 2,625. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 57,212. COMMUNICATIONS: PROGRAM SERVICE EXPENSES 9,025. MANAGEMENT AND GENERAL EXPENSES 480. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,505. OUTREACH: PROGRAM SERVICE EXPENSES 12,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,000. OTHER SERVICES: PROGRAM SERVICE EXPENSES 3,075. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,075. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.