2024-05-15T16:07:09-05:00 2023-06-30 221478099 COHNREZNICK LLP 707 WILSHIRE BLVD STE 4950 LOS ANGELES CA 90017 990 2022-07-01 811037762 FRIENDS OF EXCEPTIONAL CHILDREN'S FOUNDATION FRIE 3102043300 5350 MACHADO ROAD CULVER CITY CA 90230 VERONICA ARTEAGA PRESIDENT & CEO 3102043300 2024-05-15 1 VERONICA ARTEAGA 999009999 0 JOLANTA TUCK CPA P01340068 3108439700 2024-05-14 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z VERONICA ARTEAGA 5350 MACHADO ROAD CULVER CITY CA 90230 40035 0 X N/A X 2016 CA PROVIDE SUPPORT TO THE EXCEPTIONAL CHILDREN'S FOUNDATION. 3 3 0 3 0 0 0 0 0 0 53379 40035 0 0 53379 40035 0 0 0 0 0 0 0 0 0 69 5426412 69 5426412 53310 -5386377 5678066 291689 850 850 5677216 290839 THE ORGANIZATION'S MISSION IS TO PERFORM THE CHARITABLE FUNCTIONS OF, CARRY OUT THE CHARITABLE PURPOSES OF, AND TO OTHERWISE SUPPORT EXCEPTIONAL CHILDREN'S FOUNDATION. 0 0 0 0 0 PERFORM THE CHARITABLE FUNCTIONS OF, CARRY OUT THE CHARITABLE PURPOSES OF, AND TO OTHERWISE SUPPORT EXCEPTIONAL CHILDREN'S FOUNDATION. 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 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 0 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X SONHUI ROBILOTTA 3102043300 5350 MACHADO ROAD CULVER CITY CA 90230 LESLIE B ABELL ESQ CHAIR 1.00 3.00 X X 0 0 0 LEONARD WASHINGTON SECRETARY 1.00 3.00 X X 0 0 0 THOMAS HOPKINS TREASURER 1.00 2.00 X X 0 0 0 VERONICA ARTEAGA PRESIDENT/CEO 1.00 42.00 X 0 172055 4050 SONHUI ROBILOTTA CHIEF FINANCIAL OFFICER 1.00 42.00 X 0 197295 2079 SCOTT D BOWLING CEO EMERITUS 1.00 42.00 X 0 290669 3055 0 660019 9184 0 1 1 0 0 40035 40035 40035 0 0 40035 20258 20258 10000 10000 BAD DEBT EXPENSE 5396154 5396154 5426412 0 5426412 0 242461 182190 99730 9769 5435605 0 5678066 291689 850 850 850 850 X 5677216 290839 5677216 290839 5678066 291689 -5386377 0 X 0 1 X 1 1 1 X X 1 EXCEPTIONAL CHILDREN'S FOUNDATION 951690988 7 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 PART IV, SECTION C, LINE 1 AT LEAST 2/3 OF THE MEMBERS OF THIS ORGANIZATION'S BOARD OF DIRECTORS ARE REQUIRED TO ALSO BE MEMBERS OF THE BOARD OF DIRECTORS OF EXCEPTIONAL CHILDREN'S FOUNDATION, THE SUPPORTED ORGANIZATION, ENSURING CONTROL OF THIS ORGANIZATION RESTS WITH EXCEPTIONAL CHILDREN'S FOUNDATION, THE SUPPORTED ORGANIZATION. 0 X 30778608 30738573 30738573 40035 0 40035 28389588 22963176 22963176 5426412 0 5426412 PART X, LINE 2: MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT, AS OF JUNE 30, 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION HAS NO UNRECOGNIZED TAX BENEFITS AT JUNE 30, 2023. THE FEDERAL INFORMATIONAL TAX RETURN OF FRIENDS OF ECF FOR TAX YEAR ENDED JUNE 30, 2020, AND SUBSEQUENT, REMAINS SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE RETURNS FOR CALIFORNIA, THE ONLY STATE TAX JURISDICTION, REMAIN SUBJECT TO EXAMINATION BY THE CALIFORNIA FRANCHISE TAX BOARD FOR TAX YEAR ENDED JUNE 30, 2019, AND SUBSEQUENT. THE ORGANIZATION CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. PART XI, LINE 2D - OTHER ADJUSTMENTS: AFFILIATE REVENUE REMOVED FROM CONSOLIDATED TOTALS 30,738,573. PART XII, LINE 2D - OTHER ADJUSTMENTS: AFFILIATE EXPENSES REMOVED FROM CONSOLIDATED TOTALS 22,963,176. 0 0 0 0 0 0 0 0 0 SCOTT D BOWLING CEO EMERITUS 0 260669 0 30000 0 0 0 0 0 3055 0 293724 0 0 SONHUI ROBILOTTA CHIEF FINANCIAL OFFICER 0 197295 0 0 0 0 0 1984 0 95 0 199374 0 0 VERONICA ARTEAGA PRESIDENT/CEO 0 172055 0 0 0 0 0 1575 0 2475 0 176105 0 0 FORM 990, SCHEDULE J, PART II, LINE 3: THE PRESIDENT OF THIS ORGANIZATION, FRIENDS OF EXCEPTIONAL CHILDREN'S FOUNDATION, IS ALSO THE PRESIDENT OF EXCEPTIONAL CHILDREN'S FOUNDATION, THE SUPPORTED ORGANIZATION. EXCEPTIONAL CHILDREN'S FOUNDATION HAS AN EXECUTIVE COMMITTEE OF ITS BOARD OF DIRECTORS, INDEPENDENT OF MANAGEMENT, WHICH OBTAINS COMPARATIVE COMPENSATION INFORMATION, REVIEWS AND APPROVES THE COMPENSATION OF THE PRESIDENT AND CEO, AND DOCUMENTS THE RESULTS IN A WRITTEN EMPLOYMENT CONTRACTS AND IN WRITTEN MEETING SUMMARIES. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED AND APPROVED BY AN OUTSIDE CONSULTANT, MANAGEMENT, AND THE BUDGET AND FINANCE COMMITTEE. A COPY OF THE FINAL FORM 990 IS THEN SENT ELECTRONICALLY TO ALL BOARD MEMBERS PRIOR TO IT BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST POLICY HAS BEEN APPROVED BY THE BOARD OF DIRECTORS. A CONFLICT OF INTEREST DISCLOSURE STATEMENT INCLUDING A LIST OF MAJOR VENDORS WITH WHOM THE FOUNDATION TRANSACTED BUSINESS DURING THE PREVIOUS YEAR IS FURNISHED ANNUALLY TO EACH DIRECTOR, OFFICER. AND MEMBER OF THE EXECUTIVE STAFF OF THE ORGANIZATION. THE FORMS ARE REVIEWED AND SIGNED BY EACH MEMBER WITH ANY CONFLICTS NOTED AND RETURNED TO THE STAFF MEMBER WHO HANDLES BOARD AFFAIRS. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST EXCEPTIONAL CHILDREN'S FOUNDATION 5350 MACHADO ROAD CULVER CITY CA 90230 951690988 SERVES DEVELOPMENTALLY DISABLED CA 501(C)(3) LINE 7 N/A 0 VALVERDE INC 5350 MACHADO ROAD CULVER CITY CA 90230 953882838 GROUP HOME FOR DEVELOPMENTALLY DISABLED CA 501(C)(3) LINE 10 EXCEPTIONAL CHILDREN'S FOUNDATION 0 ERAS HOME II 5350 MACHADO ROAD CULVER CITY CA 90230 954536619 GROUP HOME FOR DEVELOPMENTALLY DISABLED CA 501(C)(3) LINE 7 EXCEPTIONAL CHILDREN'S FOUNDATION 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0