2025-08-13T14:49:43-07:00 2024-09-30 680260103 REGALIA BERGER & BERGER CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2023-10-01 941606518 The Cedars of Marin CEDA 4154551715 PO Box 947 Ross CA 94957 Charles Greene Co-Executive Dir. 4154551715 2025-08-13 true true Douglas Regalia P00186389 9253140390 2023 2025-03-06 01:10:19Z Charles Greene PO Box 947 Ross CA 94957 13305000 false X www.cedarslife.org X 1919 CA The Cedars of Marin is a California nonprofit public benefit corporation organized in 1919 and incorporated in 1965. Our Mission is to offer a high quality of life to persons with developmental disa- bilities in order to foster independence, defend dignity, and [continued page 2] 17 17 187 284 0 2829586 1309976 10806794 10925623 549720 762316 244750 257747 14430850 13255662 0 0 10275697 10691273 0 533850 2828024 3044263 13103721 13735536 1327129 -479874 29406058 31517287 2164632 2309184 27241426 29208103 realize each persons full potential. In pursuit of that we maintain twelve group homes in eight locations, a main campus, and we run four innovative and creative day program sites, all in Marin County, California. false false 11678488 10925623 Cedars operates residential facilities and provides a variety of programs for persons with developmental disabilities. The corporation has four residential facilities in the town of Ross as well as eight group homes in Novato and San Rafael. Cedars also offers four unique and innovative day programs located in Marin County which were revamped to offer safe services during the Covid pandemic. All of Cedars programs are designed to offer people with developmental disabilities joyous, creative, productive and healthy lives. 11678488 true true false false false false false false false true 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 true false false false false true false false false true 54 0 true 187 true false false false false false true true false 0 false false false false false false false X 17 17 false false false false false false false true true false false true true true true true true true true false CA X X Stephanie Gravelle-CFO 4154545310 PO Box 947 Ross CA 94957 X Cheryl White Co-Exec Dir 40.00 0.00 X 171981 0 20467 Charles Greene Co-Exec Dir 32.00 0.00 X 159163 0 20082 Sue Sherer CFO 32.00 0.00 X 115575 0 18391 Mayeen Galang Manager 40.00 0.00 122548 0 4688 Frank Kemmeter Manager 40.00 0.00 119486 0 7292 Rosemond Jolissaint Manager 40.00 0.00 109837 0 11654 Natalia Annenkova Manager 40.00 0.00 104813 0 12463 Melbert Ramos Manager 40.00 0.00 104210 0 11024 Stephanie Gravelle CFO 40.00 0.00 X 83518 0 3496 Debbie Stutsman President 0.75 0.00 X X 0 0 0 Gail McCallister Vice President 0.50 0.00 X X 0 0 0 Maha Hamdan Secretary 0.50 0.00 X X 0 0 0 Scott Clifford Treasurer 0.50 0.00 X X 0 0 0 Brian Colbert Director 0.50 0.00 X 0 0 0 Chrissie Costamagna Director 0.35 0.00 X 0 0 0 Teri Dowling Director 0.35 0.00 X 0 0 0 Scott Erickson Director 0.35 0.00 X 0 0 0 Rob Epstein Director 0.35 0.00 X 0 0 0 Mary Gordon Director 0.35 0.00 X 0 0 0 Chris Leggalet Director 0.35 0.00 X 0 0 0 Chris Mazzola Director 0.35 0.00 X 0 0 0 Tom McInerney Director 0.35 0.00 X 0 0 0 Terry Ross Director 0.35 0.00 X 0 0 0 Rebecca Sullivan Director 0.35 0.00 X 0 0 0 John West Director 0.35 0.00 X 0 0 0 Steve Shaw Director 0.35 0.00 X 0 0 0 1091131 109557 10 false true false 0 1309976 94349 1309976 Residential/Day Programs 623990 10925623 10925623 10925623 762316 762316 0 0 0 0 0 0 104637 49338 55299 55299 Other Income 623990 202448 202448 202448 13255662 11183370 762316 0 0 0 0 576548 149010 346662 80876 0 8185862 7463623 488274 233965 223997 194562 21375 8060 707250 634729 43566 28955 997616 798195 164497 34924 0 25000 25000 109858 30210 79648 0 0 27216 27216 222002 110533 98494 12975 0 49096 39054 3978 6064 148570 128146 16314 4110 0 236318 181364 33156 21798 126031 119740 6275 16 0 0 40228 24414 15814 0 770379 689555 80824 227970 204573 21124 2273 Food and recreation 403976 381292 22684 Garbage and utilities 308525 292125 13121 3279 Miscellaneous 216878 174909 34420 7549 Maint / Janitorial / Gardening 146483 130613 15870 -14267 -68159 -12430 66322 13735536 11678488 1523198 533850 181329 47393 3171852 778602 13536 0 1069403 1134579 0 0 0 0 260733 248186 19328480 9465921 10072569 9862559 9796976 18190350 4534523 0 0 0 305137 1255618 29406058 31517287 1289292 1449201 332788 297477 542552 562506 2164632 2309184 X 21297437 22016558 5943989 7191545 27241426 29208103 29406058 31517287 X -479874 2397486 49065 X X false true X true false X 1272204 3357368 2023517 2829586 1309976 10792651 9621521 9998059 10013707 11098645 11183370 51915302 0 0 0 10893725 13355427 12037224 13928231 12493346 62707953 286890 286093 211988 170000 215017 1169988 832048 1100424 17443 1949915 1118938 1386517 211988 170000 232460 3119903 59588050 253893 1963725 2040217 549720 762316 5569871 0 253893 1963725 2040217 549720 762316 5569871 0 0 11147618 15319152 14077441 14477951 13255662 68277824 0.87270 0.87380 0.08160 0.07760 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5862027 7795171 2984679 442640 16199237 5239604 836940 214517 5862027 5302934 119911 183241 5239604 5260077 1160423 1117566 5302934 4869887 95262 382401 87473 5260077 0.56030 0.31360 0.12610 false false false 1235527 1235527 18092953 9465921 8627032 9862559 Accrued post-retirement benefits 225411 Operating lease liability 337095 562506 X 15968384 2397486 30904 311548 2739938 13228446 27216 27216 13255662 14042936 30904 303712 334616 13708320 27216 27216 13735536 Part V, Line 4: Intended uses of the endowment fund. In a previous year, a permanently restricted endowment fund was established. All of the endowment funds, classified as permanently restricted net assets, represent donor contributions that are subject to restrictions of gift instruments requiring that the principal be invested in perpetuity. By law and in accordance with accounting rules, The Cedars of Marin is permitted to transfer all interest and realized/unrealized gains to unrestricted net assets through an appropriation process under the Uniform Prudent Management of Institutional Funds Act (UPMIFA) guidelines.Endowment: The Corporation follows the reporting guidelines promulgated by ASC 958.205.50 and in accordance with the Uniform Prudent Management of Institutional Funds Act which requires the preservation of the fair value of the original gift as of the date of the donor-restricted endowment funds, unless there are explicit donor stipulations to the contrary. As a result of this guidance, the Corporation maintains in perpetuity the original value of initial and subsequent gift amounts. Accumulations of net investment income (losses) related to the endowment assets are classified within net assets with donor restrictions time and purpose and are subject to appropriation for expenditure in a manner consistent with the standard of prudence prescribed by UPMIFA. Part X : FIN48 Footnote Income Taxes:Financial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, the Corporation is required to report information regarding its exposure to various tax positions taken by the Corporation and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that the Corporation has adequately evaluated its current tax positions and has concluded that as of September 30, 2024, the Corporation does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.The Corporation has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that the Corporation continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. The Corporation may periodically receive unrelated business income requiring the Corporation to file separate tax returns under federal and state statutes. Under such conditions, the Corporation calculates and accrues the applicable taxes. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Cost of goods sold $49337 MHH5 Revenue $286818 Lamont Revenue $57063 Dante Revenue $61860 Interest income from subs $0 Eliminating Entry $-143530 Part XII, Line 2d: Other expenses and losses per audited F/S Cost of sales reflected on Form 990 10B $49337 Expenses on MHH5 990 $286367 Expenses on Lamont House 990 $78696 Expenses on Dante House 990 $81908 Eliminating entries $-192596 X X X false false false false false false false false false Charles Greene Co-Exec Dir 159163 11700 8382 179245 Cheryl White Co-Exec Dir 171981 12545 7922 192448 Part III, Additional Information Compensation amounts paid to the Co-Executive Directors are approved by the Board of Directors. X 4 78149 FMV X Bicycle 1 200 FMV X Food and equip 5 16000 FMV false false false Form 990, Part VI, Section A, Line 1a In accordance with common practice in the nonprofit community, the Board delegates certain matters to The Executive Committee, which is empowered to act between board meetings if necessary, and sometimes with specifically delegated authority to act in particular areas on behalf of the full board. The composition of executive committee includes Board members. Form 990, Part VI, Section B, Line 11b Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service. Form 990, Part VI, Section B, Line 12c Members of the Board of Directors review all potential conflicts of interest periodically. Top management and all Board members are required to disclose potential conflicts and any related party affiliations. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures. Form 990, Part VI, Section B, Line 15a Members of the board of directors review the compensation of all high-level personnel periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with IRS guidelines and the organization's policies and procedures. Form 990, Part VI, Section B, Line 15b Compensation of other personnel and highly compensated employees is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files. Form 990, Part VI, Section C, Line 19 All of the organization's governing documents, financial statements, and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to our website and to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office. Form 990, Part XI, Line 9 Related entity equity = $49065 Form 990, Part XII, Line 2c Financial Statement and ReportingUnder the California Nonprofit Integrity Act, an exempt organization with annual revenue of $2 million or more is required to have an Audit Committee to select an audit Firm, review the audit, and approve the audit of its annual combined financial statements. Dante House Inc PO Box 947 Ross CA 94957 680425256 HUD Housing for developmentally disabled CA 501c3 Sec 590a2 The Cedars of Marin false Lamont House Inc PO Box 947 Ross CA 94957 943292800 HUD Housing for developmentally disabled CA 501c3 Sec 590a2 The Cedars of Marin false Marin Handicapped Housing PO Box 947 Ross CA 94957 680057165 HUD Housing for developmentally disabled CA 501c3 Sec 590a2 The Cedars of Marin false false false false true false false false false false false false false false true true true false false false Dante House Inc d 29800 cost basis Dante House Inc n 1162 cost basis Dante House Inc p 29483 cost basis Lamont House Inc d 34260 cost basis Lamont House Inc n 1162 cost basis Lamont House Inc p 26912 cost basis Marin Handicapped Housing d 106722 cost basis Marin Handicapped Housing n 3486 cost basis Marin Handicapped Housing p 84178 cost basis Related Entity Relationships The Cedars of Marin is related to three separate nonprofit public benefit corporations: (1) Marin Handicapped Housing #5, (2) Lamont House, Inc. and (3) Dante House, Inc. Each of these entities provides elderly and/or handicapped adults with specially designed low income housing facilities and services located in Novato, California. All of the members of the board of directors of these entities are also members of the Corporation's board of directors. Each of the entities listed above are funded by the Department of Housing and Urban Development ("HUD") and are maintained as separate entities. The Corporation and these entities share some financial resources.