2025-05-14T17:34:29-05:00 2024-06-30 390859910 BAKER TILLY ADVISORY GROUP LP 18500 VON KARMAN AVE 10TH FLOOR IRVINE CA 92612 990 2023-07-01 953493725 OPICA ADULT DAY PROGRAM & COUNSELING CENTER OPIC 3104780226 11759 MISSOURI AVE LOS ANGELES CA 90025 MARY MICHLOVICH EXECUTIVE DIRECTOR 3104780226 2025-05-13 1 0 BRIAN YACKER P00401346 9492222999 2025-05-13 2023 2025-03-06 01:10:19Z MARY MICHLOVICH 11759 MISSOURI AVE LOS ANGELES CA 90025 3214215 0 X WWW.OPICA.ORG X 1980 CA PROVIDES THERAPEUTIC DAY CARE SERVICES TO FRAIL, DEPENDENT SENIORS IN ORDER TO AVOID THEIR INSTITUTIONALIZATION AND TO OFFER RESPITE AND EMOTIONAL SUPPORT TO THEIR CAREGIVERS. 17 17 48 102 0 0 1118498 1249877 808150 1138792 39142 115726 2748 -50683 1968538 2453712 0 92936 0 0 1166127 1648284 0 15792 175360 539123 633995 1705250 2391007 263288 62705 3269445 3698402 127502 155892 3141943 3542510 PROVIDES THERAPEUTIC DAY CARE SERVICES TO FRAIL, DEPENDENT SENIORS IN ORDER TO AVOID THEIR INSTITUTIONALIZATION AND TO OFFER RESPITE AND EMOTIONAL SUPPORT TO THEIR CAREGIVERS. 0 0 1699137 92936 1138792 PROVIDES THERAPEUTIC DAY CARE SERVICES TO FRAIL, DEPENDENT SENIORS IN ORDER TO AVOID THEIR INSTITUTIONALIZATION AND TO OFFER RESPITE AND EMOTIONAL SUPPORT TO THEIR CAREGIVERS. 1699137 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 1 48 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X MARY MICHLOVICH 3104780226 11759 MISSOURI AVE LOS ANGELES CA 90025 TERESA WHITE RIDDLE CHAIR 2.00 X X 0 0 0 DANIEL GIESBERG VICE CHAIR 2.00 X X 0 0 0 PHYLLIS BELLANO SECRETARY 1.00 X X 0 0 0 ANAMARIJA LEVERNIER TREASURER 1.00 X X 0 0 0 ANNE FACTOR DIRECTOR 1.00 X 0 0 0 BARBARA HAMENT DIRECTOR 1.00 X 0 0 0 ERIKA KORDA DIRECTOR 1.00 X 0 0 0 GAIL HOLTZMAN DIRECTOR 2.00 X 0 0 0 JUDITH FARBER WEISSMAN DIRECTOR 1.00 X 0 0 0 KYONGJIN LEE DIRECTOR 1.00 X 0 0 0 MARILYN LEVIN DIRECTOR 1.00 X 0 0 0 PETE ENGLAND DIRECTOR 1.00 X 0 0 0 RAY MATTES DIRECTOR 1.00 X 0 0 0 SCOTT SCHOMER DIRECTOR 1.00 X 0 0 0 SISTER SHARON NINTEMAN DIRECTOR 1.00 X 0 0 0 THOMAS J LEANSE DIRECTOR 2.00 X 0 0 0 VICTOR BALLADARES DIRECTOR 1.00 X 0 0 0 MARY MICHLOVICH EXECUTIVE DIRECTOR 50.00 X 114413 0 5721 114413 0 5721 1 0 0 0 0 183423 497957 568497 1249877 COUNSELING 900099 1138792 1138792 1138792 51574 51574 754634 690482 64152 64152 64152 19225 183423 70021 -50796 -50796 MISCELLANEOUS 900099 113 113 113 2453712 1138792 0 65043 92936 92936 154120 116184 25262 12674 1319084 993716 216666 108702 62741 51774 2481 8486 112339 84800 18813 8726 119614 119614 15792 15792 147443 146112 1331 32142 21642 10500 60197 11575 38386 10236 57259 42984 14275 26842 22816 4026 74 74 12496 12496 38890 33057 5833 32920 975 31701 244 REPAIRS AND MAINTENANCE 58947 50105 8842 MEALS 15323 15323 PROGRAM SUPPLIES 10124 10124 STORAGE 7313 6216 1097 14411 7944 6467 2391007 1699137 516510 175360 514840 522062 2856 0 169889 194393 81058 0 22236 22393 1095315 699836 202879 395479 2112674 2564075 163013 0 3269445 3698402 127502 155892 127502 155892 X 2923858 3242202 218085 300308 3141943 3542510 3269445 3698402 62705 337862 0 X X 0 1 X 1 0 X 916265 1036883 930742 1118498 1249877 5252265 628465 200760 338950 808150 1138792 3115117 150000 180000 180000 180000 180000 870000 1694730 1417643 1449692 2106648 2568669 9237382 5000 25000 5000 5000 15000 55000 0 5000 25000 5000 5000 15000 55000 9182382 17212 60970 29960 39142 51574 198858 17212 60970 29960 39142 51574 198858 425 2750 113 3288 1711942 1478613 1480077 2148540 2620356 9439528 0.97280 0.97820 0.02110 0.01610 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 775829 480102 295727 132700 115319 17381 186786 104415 82371 395479 X 2948659 337862 180000 -92936 424926 2523733 -70021 -70021 2453712 2548092 180000 70021 250021 2298071 92936 92936 2391007 PART X, LINE 2: THE CENTER IS 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, THE CENTER IS SUBJECT TO INCOME TAXES ON ANY NET INCOME THAT IS DERIVED FROM A TRADE BUSINESS, REGULARLY CARRIED ON AND NOT IN FURTHERANCE OF THE PURPOSES 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 FINANCIAL STATEMENTS TAKEN AS A WHOLE. THE CENTER EVALUATES TAX POSITIONS AND RECOGNIZES LIABILITY FOR ANY POSITIONS THAT WOULD NOT BE CONSIDERED "MORE LIKELY THAN NOT" TO BE UPHELD UNDER A TAX AUTHORITY EXAMINATION. IF SUCH ISSUES EXIST, THE CENTER'S POLICY WILL BE TO RECOGNIZE ANY TAX LIABILITY SO RECORDED, INCLUDING APPLICABLE INTEREST AND PENALTIES, AS A COMPONENT OF INCOME TAX EXPENSE. PART XI, LINE 2D - OTHER ADJUSTMENTS: SCHOLARSHIPS -92,936. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE -70,021. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE 70,021. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 92,936. X X X 1 ONE DEGREE IMPACT 1760 NORTH JOG ROAD WEST PALM BEACH FL 33411 GRANTWRITING 0 15000 15792 -792 15000 15792 -792 CA FORGET ME NOT LUNCHEON 193829 180904 12925 166 6660 30000 250 29097 ART SHOW 8819 2519 6300 3848 202648 183423 19225 166 6660 30000 250 32945 70021 -50796 1 SCHOLARSHIPS 28 92936 PART I, LINE 2: FOR ANY GRANTS MADE BY OPICA, WE CONDUCT THE PROPER PRE-GRANT DUE DILIGENCE TO ENSURE THAT THE GRANT RECIPIENT IS TRULY CHARITABLE. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE IS APPOINTED BY THE BOARD OF DIRECTORS TO REVIEW AND APPROVE THE FORM 990 BEFORE THE RETURN IS FILED WITH THE TAX AUTHORITIES. FORM 990, PART VI, SECTION B, LINE 12C EVERY YEAR ALL BOARD MEMBERS ARE REQUIRED TO COMPLETE A FORM THAT DOCUMENTS THEIR UNDERSTANDING OF, AGREEMENT WITH, AND COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 OPICA PARTICIPATES IN AN ANNUAL SALARY SURVEY COORDINATED BY THE CENTER FOR NONPROFIT MANAGEMENT. THE SURVEY IS USED TO DETERMINE THAT NO OFFICER, BOARD MEMBER OR KEY EMPLOYEE IS PAID AN EXCESSIVE OR UNUSUAL SALARY. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.