2025-04-30T09:40:58-05:00 2024-06-30 910189318 MOSS ADAMS LLP 255 E RIVER PARK CIRCLE STE 220 FRESNO CA 93720 990 2023-07-01 010946385 KINGS VIEW FOUNDATION KING 5592560100 1396 WEST HERNDON AVE FRESNO CA 93711 BERNADETTE C SOWARDS INTERIM CFO 5595791897 2025-04-29 1 1 QI WEN LIANG P01270238 5593895700 2025-04-29 2023 2025-03-06 01:10:19Z AMANDA NUGENT DIVINE 1396 WEST HERNDON AVE FRESNO CA 93711 1099667 0 X WWW.KINGSVIEW.ORG/SERVICES/FOUNDATION/ X 2010 CA SEE SCHEDULE O.THE FOUNDATION PROVIDES FUNDRAISING SERVICES AND HOLDS INVESTMENTS THAT SUPPORT THE KINGS VIEW MISSION. 7 5 0 3 0 0 62000 334603 0 0 0 0 113709 -13969 175709 320634 0 0 0 0 161058 80914 0 0 0 61540 34018 222598 114932 -46889 205702 8007863 8560593 8071369 8418397 -63506 142196 X THE FOUNDATION PROVIDES FUNDRAISING SERVICES AND HOLDS INVESTMENTS THAT SUPPORT THE KINGS VIEW MISSION. 0 0 96708 0 0 THE FOUNDATION FURTHERS KINGS VIEW'S WORK OF PROVIDING MENTAL HEALTH, DRUG AND ALCOHOL, AND RELATED SOCIAL SERVICES DESIGNED TO SUPPORT AND TREAT THE BEHAVIORAL HEALTH NEEDS OF INDIVIDUALS, FAMILIES, AND COMMUNITY. THE KINGS VIEW FOUNDATION ACTIVITIES INCLUDE THE FOLLOWING:1. OWN AND LEASE BACK PROPERTY TO KINGS VIEW CORPORATION FOR USE IN THE CORPORATION'S VARIOUS TREATMENT PROGRAMS AND SERVICES. 2. WRITE GRANTS AND FUNDRAISE TO BENEFIT THE TREATMENT AND SERVICE PROGRAMS OF KINGS VIEW CORPORATION.3. SOLICIT INDIVIDUALS, FAMILIES, AND BUSINESSES FOR DONATIONS OF OUTRIGHT GIFTS TO KINGS VIEW FOUNDATION.4. WORK WITH INDIVIDUALS, FAMILIES, AND BUSINESSES TO INCLUDE KINGS VIEW FOUNDATION IN THEIR CHARITABLE GIFTING PLANS. THE CHARITABLE GIFTING PLANS WILL INCLUDE GIFT ANNUITIES, DEFERRED GIFT ANNUITIES, CHARITABLE TRUSTS, ENDOWMENTS, GIFTS OF APPRECIATED REAL ESTATE, AND RELATED CHARITABLE GIFTING APPROACHES. 96708 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 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 7 5 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X BERNADETTE C SOWARDS 5595791897 1396 WEST HERNDON AVE FRESNO CA 93711 AMANDA NUGENT DIVINE CEO 2.00 48.00 X X 0 234550 4870 MICHAEL KOSAREFF CFO 2.00 48.00 X X 0 189845 11633 NATE YODER BOARD CHAIRPERSON 0.20 3.50 X X 0 0 0 KATHLEEN MURPHY - SECRETARY (THRU 12/23)/BOARD MEMBER 0.20 0.80 X X 0 0 0 LEON HOOVER BOARD MEMBER/SECRETARY (AS OF 01/24) 0.20 0.00 X X 0 0 0 TERRI ADISHIAN BOARD MEMBER 0.20 0.00 X 0 0 0 GARY SCHULZ BOARD MEMBER 0.20 0.00 X 0 0 0 0 424395 16503 0 0 1 0 0 280319 54284 334603 765064 779033 -13969 -13969 -10243 -3726 320634 -10243 0 -3726 67979 60758 7221 1656 1513 143 6325 5506 819 4954 4414 540 90 90 4150 4150 7678 7488 190 294 294 1840 714 1126 1693 1658 35 253 253 SUPPLIES 8900 8794 106 MINOR EQUIPMENT 5452 5385 67 INCOME TAXES 2900 2900 MAINTENANCE 81 81 687 478 209 114932 96708 18224 0 76874 125708 10146869 1711984 7930989 8434885 8007863 8560593 7130745 7287063 940624 1131334 8071369 8418397 X -63506 142196 -63506 142196 8007863 8560593 205702 0 X 0 1 X 1 1 1 X X 1 KINGS VIEW 941412648 7 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1865841 1865841 8145737 1685595 6460142 128295 25328 102967 6996 1061 5935 8434885 DUE TO KINGS VIEW 1131334 1131334 X 1099667 779033 779033 320634 0 320634 893965 779033 779033 114932 0 114932 PART X, LINE 2: THE ORGANIZATION FOLLOWS THE ACCOUNTING GUIDANCE FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. KINGS VIEW FOUNDATION IS SUBJECT TO FEDERAL AND STATE INCOME TAXES TO THE EXTENT IT HAS UNRELATED BUSINESS INCOME. IN ACCORDANCE WITH THE GUIDANCE FOR UNCERTAINTY IN INCOME TAXES, MANAGEMENT HAS EVALUATED ITS MATERIAL TAX POSITIONS AND DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2024. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 779,033. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 779,033. 0 0 0 0 0 0 0 0 0 AMANDA NUGENT DIVINE CEO 0 233131 0 0 0 1419 0 4870 0 0 0 239420 0 0 MICHAEL KOSAREFF CFO 0 187667 0 0 0 2178 0 3815 0 7818 0 201478 0 0 FORM 990, PART VI, SECTION A, LINE 7A ALL OF THE KINGS VIEW FOUNDATION DIRECTORS SHALL BE CONFIRMED BY THE KINGS VIEW BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE COMPLETE FORM 990 IS REVIEWED BY THE CEO, CFO, AND KINGS VIEW FINANCE COMMITTEE BEFORE PROVIDING IT TO FULL KINGS VIEW FOUNDATION BOARD FOR THEIR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C ALL CONTRACTS OR BUSINESS DEALINGS ARE REVIEWED FOR CONFLICT OF INTEREST SITUATIONS WHEN THE CONTRACTS ARE EXECUTED. CONFLICT OF INTEREST POLICIES ARE ANNUALLY ENFORCED AND CONFLICTS ARE MONITORED THROUGH THE EXECUTIVE COMMITTEE. BOARD MEMBERS, OFFICERS, KEY EMPLOYEES, AND HIGHEST PAID EMPLOYEES ARE REQUIRED TO DISCLOSE AND ATTEST TO RELATED PARTY TRANSACTIONS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. KINGS VIEW 1396 W HERNDON AVE FRESNO CA 93711 941412648 BEHAVIORAL HEALTH SERVICES CA 501(C)(3) LINE 7 0 KINGS VIEW PROFESSIONAL SERVICES 1396 W HERNDON AVE FRESNO CA 93711 851516532 BEHAVIORAL HEALTH RELATED CONSULTING CA KINGS VIEW C 0 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0