2025-03-06T14:13:42-08:00 2024-06-30 952302617 SingerLewak 10960 Wilshire Blvd Suite 1100 Lost Angeles CA 90023 990 2023-07-01 954253162 New Opportunities for Living NEWO 8187810360 13130 Burbank Blvd Sherman Oaks CA 91401 Oscar Valadez CFO 2025-03-06 true true LIOR TEMKIN P00748170 3104773924 2023 2025-03-06 01:10:19Z Susan Berman PhD 13130 Burbank Blvd Sherman Oaks CA 91401 89873 false X www.thehelpgroup.org X 1990 CA See Form 990, Part III, Line 4a 3 3 0 4 0 92086 89853 0 8 20 0 92094 89873 0 0 0 0 0 94527 86662 94527 86662 -2433 3211 361428 369911 762904 768176 -401476 -398265 See Form 990, Part III, Line 4a false false 62192 New Opportunities for Living (NOFL) was established to provide community based housing facilities to young adults and adults with developmental disabilities. NOFL owns two single-family residences in San Fernando to accommodate six clients in each facility.The organization was developed as a result of having been awarded a HUD 202 grant. Grant funds were received during fiscal years 1995 and 1996 and were utilized to rehabilitate the properties as required by HUD and licensing agencies. During fiscal year 2023/2024, a total of 10 clients resided in these group homes. 62192 true false false false false false false false false false true false false false true true true true false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 0 0 false 0 false false false false false false false 0 false false false false false false false X 3 3 false false false false false false false true true false false true true true true true true false false false CA X X Amelia Gomez 8189475175 13130 Burbank Blvd Sherman Oaks CA 914016037 Barbara Firestone PhD President & CEO 1.00 49.00 X X 0 2152837 31801 Susan Berman PhD Pres&CEOFr10/23 1.00 49.00 X X 0 845940 52392 Michael Love Sr. VP of Finance (Thru 1/23) 1.00 39.00 0 303468 1269 Oscar Valadez CFO 1.00 39.00 X X 0 256236 23291 Gary H Carmona Dir./ Chairman 1.00 1.00 X X 0 0 0 Meyer Berk Vice President 1.00 1.00 X X 0 0 0 Gerald Rosenblatt Secretary/Treas 1.00 1.00 X X 0 0 0 Jack Herschorn Director 1.00 1.00 X 0 0 0 David Firestone DDS Dir.(Thru10/23) 1.00 1.00 X 0 0 0 3558481 108753 0 true true false 0 89853 89853 0 20 20 0 0 0 0 0 0 0 0 89873 20 0 0 0 0 0 0 0 0 0 0 0 0 13371 13371 0 0 0 0 0 282 282 0 0 59547 48448 11099 0 0 0 7429 7429 0 1368 1368 3840 3840 Tax 775 775 License 50 50 0 86662 62192 24470 0 0 31599 40284 0 1165 0 0 0 0 0 906731 580704 327167 326027 0 0 0 0 2662 2435 361428 369911 23151 20995 467532 474960 272221 272221 762904 768176 X -401476 -398265 -401476 -398265 361428 369911 3211 X false true X true true true X 86490 92656 102559 92086 89853 463644 0 0 86490 92656 102559 92086 89853 463644 0 463644 9 5 4 8 20 46 0 0 463690 0.99990 0.99990 X 308566 308566 554943 554943 43222 25761 17461 326027 Due to Affiliates 272221 272221 X 89873 89873 89873 86662 86662 86662 Part X : FIN48 Footnote New Opportunities for Living and its affiliates are exempt from federal income and excise taxes and California franchise taxes as an organization described under Section 501( c)(3) of the Internal Revenue Code and related state codes. However, New Opportunities for Living is subject to income taxes on any net income that is derived from a trade or business, regularly carried on and not in the furtherance of the purpose for which it was granted exemption. No income tax provision has been recorded as the net income, if any, from any unrelated trade or business, in the opinion of management, is not material to the combined financial statements taken as a whole. New Opportunities for Living recognizes the impact of tax positions on the financial statements in accordance with FASB ASC Topic No. 740, "Accounting for Uncertainty in Income Taxes." ASC Topic No. 740 ("ASC 740") clarifies the uncertainty in income taxes recognized in an enterprise's financial statement in accordance with FASB Statements No. 109, "Accounting for Income Taxes, and prescribes a recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC 740 also provides guidance on de-recognition of tax benefits, classification on the balance sheet, interest and penalties, disclosure and transition. During the years ended June 30, 2024 and 2023, New Opportunities for Living performed an evaluation of uncertain tax positions and did not note any matters that would require recognition in the financial statements or which may have an effect on its tax-exempt status. X X X true false false false false false false false false Barbara Firestone PhD President & CEO 1228361 924476 31801 2184638 85439 Michael Love Sr. VP of Finance (Thru 1/23) 25168 278300 1269 304737 Oscar Valadez CFO 256236 23291 279527 Susan Berman PhD Pres&CEOFr10/23 323219 522721 52392 898332 513151 Part II, Compensation from Unrelated Organizations PART II, LINE 1B, (i) Dr. Barbara Firestone's base compensation includes $1,052,548 for vacation time she accrued over 48 years of employment, which was paid out upon her retirement. The accrual accumulated because she belonged to a grandfathered group that has no vacation cap.PART II, LINE 1B, (iii) Dr. Barbara Firestone has both a 457(B) and 457(F) retirement plan. From 2003 to 2023, she contributed $359,212 of her salary into the 457(b) plan. Through investment growth, her contribution increased by $463,925, resulting in a total payout of $823,137. Additionally, from 2022 to 2023, Dr. Firestone contributed $83,700 from her salary into the plan, and with interest, she received a total payout of $85,440. Dr. Susan Berman has a 457 (F) retirement plan. Dr. Berman contributed $400,000 from 2018 2021 from her salary into this plan and by investing it, her contribution grew by $113,151 over 6 years resulting in a total payout of $513,151. Form 990, Part VI, Section B, Line 11b The Form 990 Review comprises of a multi step process:1)review by the organization's outside independent CPA firm,2)review by the Controller,3)review and approval by the CFO. The Form 990 is made available to the Board of Directors prior to filing. Form 990, Part VI, Section B, Line 12c Each Officer, Director,or Key Employee is required to complete and submit a disclosure annually. Form 990, Part VI, Section C, Line 18 Form 990 is available on www.guidestar.org. Form 990, Part VI, Section C, Line 19 These documents are made available to the public upon request. Form 990, Part VI, Line 15 - Policies This entity does not pay compensation, however related entities have the necessary compensation policies in place. Form 990, Part VII, Section A, Line 1a "Reportable Compensation from Related Organizations"(Part VII, Section A, Line 1a) for the CEO and reflects compensation from all related organizations listed in Schedule R and based on an overall 50+ hour average work week."Reportable Compensation from Related Organizations"(Part VII, Section A, Line 1a):Dr. Barbara Firestone has both a 457(B) and 457(F) retirement plan. From 2003 to 2023, she contributed $359,212 of her salary into the 457(b) plan. Through investment growth, her contribution increased by $463,925, resulting in a total payout of $823,137. Additionally, from 2022 to 2023, Dr. Firestone contributed $83,700 from her salary into the plan, and with interest, she received a total payout of $85,440.Dr. Susan Berman has a 457 (F) retirement plan. Dr. Berman contributed $400,000 from 2018 2021 from her salary into this plan and by investing it, her contribution grew by $113,151 over 6 years resulting in a total payout of $513,151. New School for Child Development 13130 Burbank Blvd Sherman Oaks CA 91401 953295132 Special Education CA 501c3 2 NA false Project Six 13130 Burbank Blvd Sherman Oaks CA 91401 953674639 Residential Care CA 501c3 9 NA false Pacific Living Alternatives 13130 Burbank Blvd Sherman Oaks CA 91401 954253163 Residential Facilities CA 501c3 7 NA false Summit View School 13130 Burbank Blvd Sherman Oaks CA 91401 954557774 Special Education CA 501c3 2 NA false The Help Group West 13130 Burbank Blvd Sherman Oaks CA 91401 954750066 Special Education CA 501c3 2 NA false The Help Group Child and Family Center 13130 Burbank Blvd Sherman Oaks CA 91401 952226790 Mental Health Services CA 501c3 9 NA false false false false false false false false false false false false false false false false false false true true New School for Child Development r -267280 Actual New School for Child Development s -267280 Actual Project Six r -4941 Actual Project Six s -4941 Actual Schedule R, Part V, Line 2 Transactions with related organizations reflect ending balance as of 6/30/24 which represents the net cumulative balance since inception with the related entity listed.