2026-04-27T15:17:19-05:00 2025-06-30 320530003 QUIGLEY & MIRON 3580 WILSHIRE BLVD 1755 LOS ANGELES CA 90010 990 2024-07-01 770069106 LIVE OAK ADULT DAY SERVICES LIVE 4089719363 1147 MINNESOTA AVENUE SAN JOSE CA 95125 IZUMI YASKAWA CURRENT EXECUTIVE DIRECTOR 4089719363 2026-04-27 1 JOHN BOVARD MIRON P01358141 2136393550 2024 2025-03-06 01:10:19Z IZUMI YASKAWA 1147 MINNESOTA AVENUE SAN JOSE CA 95125 1548702 0 X WWW.LIVEOAKADULTDAYCARE.ORG X 1985 CA TO ENHANCE THE LIVES OF ELDERLY ADULTS AND PROVIDE SUPPORT AND RESPITE TO THEIR CAREGIVERS. 8 8 29 75 0 0 771644 579745 723622 790378 49893 108308 19085 8063 1564244 1486494 0 0 0 0 1002347 1050410 0 0 68054 464353 576354 1466700 1626764 97544 -140270 4892244 4791460 70524 81543 4821720 4709917 IMPROVE THE QUALITY OF LIFE FOR FRAIL ELDERLY PERSONS BY REMOVING THEM FROM SOCIAL ISOLATION AND TO PREVENT OR DELAY THEIR INSTITUTIONALIZATION BY HELPING CAREGIVES TO MAINTAIN THEIR SENIOR DEPENDENT RELATIVE IN THE FAMILY HOME. 0 0 1142237 790378 THE ORGANIZATION PROVIDES DAY CARE SERVICES FOR ELDERLY ADULTS WITH MILD TO MODERATE DEMENTIA, AND OTHER AGE-RELATED ILLNESS, LIVING IN SANTA CLARA COUNTY, CALIFORNIA. A SUBSTANTIAL PORTION OF THE ORGANIZATIONFS SUPPORT IS FROM UNITS OF GOVERNMENT AND PRIVATE FOUNDATIONS. THE ORGANIZATIONFS MISSION IS TO ENHANCE THE LIVES OF THE ELDERLY ADULTS WHO ATTEND AND TO PROVIDE SUPPORT AND RESPITE TO THEIR CAREGIVERS. BESIDES PROVIDING RESPITE EACH DAY THAT THE SENIOR ATTENDS LIVE OAK'S PROGRAM, CAREGIVERS ARE PROVIDED REFERRAL SERVICES, EMOTIONAL SUPPORT, AND ACCESS TO TWO CAREGIVER SUPPORTGROUPS EACH MONTH. 1142237 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 23 0 29 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X X THE ORGANIZATION 4089719363 1147 MINNESOTA AVENUE SAN JOSE CA 95125 COLLEEN AGOSTINI DIRECTOR 1.00 X X 0 0 0 KAREN DILLON TREASURER 1.00 X X 0 0 0 TONI ENSUNSA CHIEF OPERATING OFFICER 40.00 X 100250 0 0 MAYRA MARQUEZ CHAIR 1.00 X X 0 0 0 HEATHER MOORE EXECUTIVE DIRECTOR 40.00 X 110299 0 0 ANN PETERSON FORMER EXECUTIVE DIRECTOR (THR 3/24) 40.00 X 32927 0 0 IZUMI YASKAWA SECRETARY 1.00 X X 0 0 0 DANIEL CANALES DIRECTOR (THR 8/24) 1.00 X 0 0 0 NAJIB HAKIM DIRECTOR 1.00 X 0 0 0 CHRISTIAN LEI DIRECTOR 1.00 X 0 0 0 MICHAEL MILLER DIRECTOR 1.00 X 0 0 0 GUS VOGEL DIRECTOR 1.00 X 0 0 0 243476 0 0 2 0 0 0 0 487644 92101 579745 PROGRAM SERVICE FEES 623990 790378 790378 790378 108308 108308 8063 0 8063 8063 8063 62208 62208 0 0 1486494 790378 0 116371 X 191736 17532 118325 55879 723605 714683 1701 7221 43059 22621 20438 92010 57038 30145 4827 6584 6584 205980 51022 154958 1384 655 729 8053 2765 5288 94187 84732 9455 854 228 626 39597 37542 2055 30718 30718 PROGRAM SUPPLIES 109962 109824 138 EQUIPMENT AND REPAIRS 47074 28084 18990 TELEPHONE AND INTERNET 18223 12658 5565 LICENSES AND FILING FEE 9410 1903 7507 4328 950 3251 127 1626764 1142237 416473 68054 302778 320682 1739180 1736129 57366 15100 202898 143481 2734 5218 2222438 1005682 1256353 1216756 1326233 1354094 4702 0 4892244 4791460 59936 79480 5625 2063 4963 0 70524 81543 X 4773081 4676394 48639 33523 4821720 4709917 4892244 4791460 -140270 28467 0 X X 0 1 X 1 0 X 610343 639476 600783 771644 579745 3201991 610343 639476 600783 771644 579745 3201991 3201991 2695 3659 29656 52136 116371 204517 308 469 8485 9262 3415770 1514000 0.93740 0.96950 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1200000 1200000 1.00000 0 0 352684 352684 1769202 906542 862660 100552 99140 1412 1216756 X 1508377 28467 28467 1479910 6584 6584 1486494 1620180 0 1620180 6584 6584 1626764 PART V, LINE 4: DURING THE YEAR-ENDED JUNE 30, 2025, THE BOARD VOTED TO DESIGNATE $1,200,000 AS AN ESTABLISHED BOARD-DESIGNATED LIVE OAK QUASI-ENDOWMENT FUND (FUND). THE FUND CONSISTS OF FUNDS FOR THE LONG-TERM MISSION AND VISION OF THE ORGANIZATION AND ENSURE FISCAL INTEGRITY, ACCOUNTABILITY, AND TRANSPARENCY. THE FUND IS INTENDED TO PROVIDE A PERMANENT SOURCE OF ANNUAL INCOME FOR LIVE OAK AND FOR SPECIFIED PROJECTS DEFINED IN ACCORDANCE WITH THE FUND'S POLICIES. THE ORGANIZATION HAS ESTABLISHED AN INVESTMENT POLICY AND SPENDING PLAN FOR THE FUND ASSETS THAT TOGETHER ATTEMPT TO PROVIDE A BALANCED PORTFOLIO WITH PRIMARY EMPHASIS ON CAPITAL PRESERVATION AND INCOME. THE BOARD'S INVESTMENT COMMITTEE WILL OVERSEE THE INVESTMENT OF THE FUND WITH THE BULK OF THE FUND TO BE INVESTED IN LOWER-RISK AND MORE STABLE INVESTMENTS PRIMARILY COMPRISING OF CERTIFICATES OF DEPOSIT, MONEY MARKET FUNDS, GOVERNMENT BONDS, TREASURY SECURITIES, BLUE CHIP STOCKS, AND LOWER RISK MUTUAL FUNDS OR EXCHANGE TRADED FUNDS. THE PRINCIPAL OF THE FUND SHALL NOT BE SPENT DOWN AS PART OF REGULAR ANNUAL BUDGET-BALANCING DISTRIBUTION OF THE FUND. TO THE EXTENT POSSIBLE, ANNUAL DISTRIBUTIONS FROM THE FUND SHALL NOT EXCEED THE ANTICIPATED RETURN ON INVESTMENT OF THE FUND TO PRESERVE ITS CAPITAL. THE BOARD WILL DECIDE WHAT PORTION OF THAT AMOUNT WILL BE INCLUDED IN THE ANNUAL BUDGET WITH ADDITIONAL DISTRIBUTIONS OF UP TO 100% OF THE FUND MAY BE MADE UPON APPROVAL IN THE EVENT OF SPECIAL CIRCUMSTANCES. PART X, LINE 2: ACCOUNTING STANDARDS REQUIRE AN ORGANIZATION TO EVALUATE ITS TAX POSITIONS AND PROVIDE A LIABILITY FOR ANY POSITIONS THAT WOULD NOT BE CONSIDERED 'MORE LIKELY THAN NOT' TO BE UPHELD UNDER A TAX AUTHORITY EXAMINATION. MANAGEMENT AS EVALUATED ITS TAX POSITIONS AND HAS CONCLUDED THAT A PROVISION FOR A TAX LIABILITY IS NOT NECESSARY AT FISCAL YEAR-END. GENERALLY, THE ORGANIZAITON'S INFORMATION RETURNS REMAIN OPEN FOR EXAMINATION FOR A PERIOD OF THREE (FEDERAL) OR FOUR (STATE OF CALIFORNIA) YEARS FROM DATE OF FILING. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS PREPARED BY OUR OUTSIDE AUDITOR. FOLLOWING THE COMPLETION OF A DRAFT OF THE AUDITED FINANCIAL STATEMENTS AND A DRAFT OF FORM 990, THE OUTSIDE AUDITOR MEETS WITH THE BOARD TO REVIEW THE FINANCIAL STATEMENTS AND FORM 990 TO ENSURE THAT ALL REPRESENTATIONS AND ANSWERS TO ISSUES, COMMENTS AND QUESTIONS ARE ACCURATE. APPROPRIATE REVISIONS ARE MADE TO THE FINANCIAL STATEMENTS AND FORM 990 AND THE REVISED DRAFTS ARE GIVEN TO THE FULL BOARD OF DIRECTORS FOR THEIR REVIEW AND COMMENT PRIOR TO PUBLICATION OF THE FINANCIAL STATEMENTS AND FILING OF THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C AT EACH BOARD AND COMMITTEE MEETING PRIOR TO VOTING ON ANY ISSUE, BOARD/COMMITTEE MEMBERS ARE ASKED TO IDENTIFY ANY CONFLICT OF INTEREST IN EXISTENCE WITH REGARD TO THE ITEM BEING VOTED ON AND TO ABSTAIN FROM VOTING WHERE A CONFLICT OF INTEREST EXISTS. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION'S BOARD OF DIRECTORS SETS COMPENSATION FOR THE EXECUTIVE DIRECTOR. THE BOARD PERFORMS AN ANNUAL REVIEW OF THE PERFORMANCE OF THE EXECUTIVE DIRECTOR. THE BOARD ALSO GATHERS INPUT FOR SETTING THE EXECUTIVE DIRECTOR'S COMPENSATION FROM NONPROFIT SURVEYS AND INDUSTRY ASSOCIATIONS. THE DELIBERATION AND DECISION REGARDING THE EXECUTIVE DIRECTOR'S COMPENSATION IS DOCUMENTED IN THE MINUTES OF THE BOARD AND APPROVED BY THE FULL BOARD OF DIRECTORS. THE EXECUTIVE DIRECTOR IS RESPONSIBLE FOR SETTING THE COMPENSATION OF OTHER EMPLOYEES THROUGH SALARY INFORMATION FROM SIMILAR SOURCES AS USED IN SETTING THE EXECUTIVE DIRECTOR'S COMPENSATION. THE EMPLOYEE COMPENSATION IS DOCUMENTED IN THE APPLICABLE EMPLOYEE'S PAYROLL FILE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S OVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. THE ORGANIZATION'S FINANCIAL REPORTS ARE AVAILABLE ON THE WEBSITE. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 51,022. MANAGEMENT AND GENERAL EXPENSES 154,958. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 205,980. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S BOARD OF DIRECTORS HAS RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT AUDITOR. THIS RESPONSIBILITY IS UNCHANGED FROM THE PRIOR YEAR.