2026-04-30T11:55:05-05:00 2025-06-30 390859910 BAKER TILLY ADVISORY GROUP LP 4747 EXECUTIVE DR SUITE 1300 SAN DIEGO CA 92121 990 2024-07-01 951661089 SAN DIEGO CENTER FOR CHILDREN SAND 8582779550 3002 ARMSTRONG STREET SAN DIEGO CA 92111 MICHAEL NELSON CHIEF ADMIN OFFICER 8582779550 2026-04-29 1 1 JANE COLEMAN P01391236 8586271400 2024 2025-03-06 01:10:19Z CHERYL RODE 3002 ARMSTRONG STREET SAN DIEGO CA 92111 30903558 0 X WWW.CENTERFORCHILDREN.ORG X 1887 CA PROVIDES EVIDENCE BASED MENTAL, EMOTIONAL, BEHAVIORAL DISORDER SERVICES TO CHILDREN & FAMILIES. 13 12 552 230 0 0 1547789 1730118 28547640 27929367 140056 165196 -162419 -27012 30073066 29797669 0 0 0 0 24208489 24245267 27880 26030 400446 6914781 7479532 31151150 31750829 -1078084 -1953160 22796343 20961522 6972296 6909768 15824047 14051754 FOUNDED IN 1887, THE CENTER IS THE OLDEST CHILDREN'S NONPROFIT IN THE REGION ACCREDITED BY THE JOINT COMMISSION FOR ITS EXCELLENCE IN QUALITY OF CARE. THE CENTER PROVIDES A CONTINUUM OF THERAPEUTIC & EDUCATIONAL SERVICES TO YOUTH & FAMILIES WITH BEHAVIORAL HEALTH NEEDS. 0 0 11753962 13038197 COMMUNITY BASED MENTAL HEALTH SERVICES - PROVIDE A RANGE OF EVIDENCE-BASED THERAPEUTIC INTERVENTIONS, IN HOMES, SCHOOLS, CLINICS, AND COMMUNITY SETTINGS, TO HELP CLIENTS WITH MENTAL, EMOTIONAL AND BEHAVIORAL DISORDERS BETTER COPE AND FUNCTION. 11048889 10697229 RESIDENTIAL THERAPEUTIC AND MENTAL HEALTH SERVICES - PROVIDE A SAFE, STRUCTURED AND SUPERVISED THERAPEUTIC SETTING TO HELP YOUTH REACH TREATMENT OBJECTIVES BY IMPLEMENTING POSITIVE BEHAVIORAL SUPPORTS AND EVIDENCE BASED INTERVENTIONS. 4874103 4193941 SAN DIEGO CENTER FOR CHILDREN ACADEMY - PROVIDE A STRUCTURED AND HOLISTIC EDUCATIONAL AND THERAPEUTIC ENVIRONMENT AIMED AT HELPING STUDENTS REACH ACADEMIC AND BEHAVIORAL GOALS. THE CENTER'S ACADEMY EDUCATIONAL PROGRAMS ARE ACCREDITED BY WASC. 27676954 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 64 0 1 552 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 13 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X NICOLE PINEDA 8582779550 3002 ARMSTRONG STREET SAN DIEGO CA 92111 TARA BECKMAN PRESIDENT & CEO (THRU 10/24) 40.00 X X 275915 0 2607 MICHAEL NELSON CHIEF ADMIN OFFICER 40.00 X 148239 0 7476 CHERYL RODE PRESIDENT & CEO 40.00 X X 147447 0 6160 ANN GARLAND CHAIR 1.00 X X 0 0 0 STEPHANIE CONE VICE CHAIR 1.00 X X 0 0 0 DORI WITTMAN SECRETARY 1.00 X X 0 0 0 VINCE NOWICKI TREASURER 1.00 X X 0 0 0 CYNTHIA M AVERY TRUSTEE 1.00 X 0 0 0 MELANIE BALESTRA TRUSTEE 1.00 X 0 0 0 JODIE BROKOWSKI TRUSTEE 1.00 X 0 0 0 JEFFREY GERING TRUSTEE 1.00 X 0 0 0 LOUIS Y LAU TRUSTEE 1.00 X 0 0 0 VERONICA RUBIO TRUSTEE 1.00 X 0 0 0 DUSTIN SUTTON TRUSTEE 1.00 X 0 0 0 MATTHEW VAN ECK TRUSTEE 1.00 X 0 0 0 LISA GOODMAN THRU 1024 TRUSTEE 1.00 X 0 0 0 JAMES SHIRA THRU 125 TRUSTEE 1.00 X 0 0 0 ELIOT PETERS THRU 1024 TRUSTEE 1.00 X 0 0 0 571601 0 16243 3 0 1 0 ANIL S PATEL 808 LYNWOOD DRIVE ENCINITAS CA 92024 PSYCHIATRIST 191735 NEHA BAHADUR 8881 NOTTINGHAM PLACE LA JOLLA CA 92037 PSYCHIATRIST 186428 VISALAKSHI S TATA 16625 GILL LOOP SAN DIEGO CA 92127 PSYCHIATRIST 182730 3 252805 41546 1435767 157750 1730118 MENTAL HEALTH SERVICES 623990 13038197 13038197 RESIDENTIAL SERVICES 900099 10697229 10697229 SAN DIEGO CENTER ACADE 611710 4193941 4193941 27929367 152763 152763 1033014 1020581 12433 12433 12433 48801 252805 85308 -36507 -36507 9495 9495 9495 29797669 27929367 0 138184 523900 523900 19466094 18159104 1029880 277110 179924 156886 17482 5556 2612770 2461379 140716 10675 1462579 1334302 107370 20907 224914 224914 82550 82550 26030 26030 25912 25912 2029516 1652841 374315 2360 5848 4973 875 896851 619435 268318 9098 60906 58789 2117 170567 66448 82580 21539 1649549 1593971 45763 9815 270500 268932 1396 172 26711 14249 10936 1526 100330 81767 16332 2231 587648 523576 63609 463 645202 17515 627687 ACTIVITY FEES 331825 331825 DIETARY & NUTRITION 186057 186057 IN-KIND EXPENSE 157750 144261 1400 12089 26896 5617 21279 31750829 27676954 3673429 400446 1449863 1142887 5207197 4950712 143564 207635 16763797 9316934 7821561 7446863 4590834 4098270 3583324 3115155 22796343 20961522 2663748 3341735 2765786 2489375 1542762 1078658 6972296 6909768 X 12017216 9975581 3806831 4076173 15824047 14051754 22796343 20961522 X -1953160 224236 -43369 X 0 1 X 1 1 1 X 4391847 3397471 4478366 1547789 1730118 15545591 4391847 3397471 4478366 1547789 1730118 15545591 899872 14645719 83426 63646 153894 124833 152763 578562 5384 6992 4022 9846 9495 35739 16159892 124814880 0.90630 0.91430 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2020 AMOUNT: $ 5,384. 2021 AMOUNT: $ 6,992. 2022 AMOUNT: $ 4,022. 2023 AMOUNT: $ 9,846. 2024 AMOUNT: $ 9,495. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2527082 273660 25912 2774830 2292536 259528 24982 2527082 2146595 168721 22780 2292536 2382727 -211577 24555 2146595 1918537 472394 8204 2382727 0.34860 0.65140 1 0 1032361 1032361 14708814 8701729 6007085 568660 560792 7868 453962 54413 399549 7446863 DEPOSITS 52530 EMPLOYEE RETENTION TAX CREDIT RECEIVABLE 2028787 RIGHT-OF-USE ASSETS, OPERATING 1033838 3115155 RIGHT-OF-USE LIABILITIES 1078658 1078658 X 30003410 224236 7417 231653 29771757 25912 25912 29797669 31775703 7417 43369 50786 31724917 25912 25912 31750829 PART V, LINE 4: GENERAL ENDOWMENT FUNDS INCLUDE: 1. MARY CLARK ENDOWMENT: GIFT OF $532,519. ORIGINAL AMOUNT OF CORPUS IS PERMANENTLY RESTRICTED. INCOME (UNREALIZED/REALIZED GAIN/LOSS) IS UNRESTRICTED. 2. IRIS AUXILIARY ENDOWMENT: GIFT OF $122,224. ORIGINAL AMOUNT OF CORPUS IS PERMANENTLY RESTRICTED. INCOME (UNREALIZED/REALIZED GAIN/LOSS) IS TEMPORARILY RESTRICTED FOR EDUCATIONAL, THERAPEUTIC, OR RECREATIONAL PROGRAMS. 3. MARY ALLEN SELLERS ENDOWMENT: GIFT OF $189,396. ORIGINAL AMOUNT OF CORPUS IS PERMANENTLY RESTRICTED. INCOME (UNREALIZED/REALIZED GAIN/LOSS) IS TEMPORARILY RESTRICTED FOR LEARNING AND REHABILITATION. PART X, LINE 2: THE CENTER IS A NONPROFIT ORGANIZATION AND IS EXEMPT UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701(D). CONTRIBUTIONS ARE DEDUCTIBLE UNDER INTERNAL REVENUE CODE SECTION 170(A). GAAP PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES THAT ALL OF THE POSITIONS TAKEN BY THE CENTER IN THEIR FEDERAL AND STATE EXEMPT ORGANIZATION TAX RETURNS ARE MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION. THE CENTER FILES AN EXEMPT ORGANIZATION RETURN IN THE U.S. FEDERAL JURISDICTION AND WITH THE CALIFORNIA FRANCHISE TAX BOARD. THE CENTER HAD NO UNRECOGNIZED TAX BENEFITS OR LIABILITIES AS OF JUNE 30, 2025 AND 2024. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON UNCOLLECTIBLE PLEDGE 43,369. X X X X X X 1 ALLISON BECHILL 3517 BOUNDARY STREET SAN DIEGO CA 92104 GRANT WRITING 0 330046 26030 304016 330046 26030 304016 CA GOLF TOURNAMENT 145634 122834 22800 56661 PARTY WITH A PURPOSE 152971 129971 23000 22239 1 3001 3001 6408 301606 252805 48801 85308 85308 -36507 X X X X 1 0 0 0 0 0 0 0 0 TARA BECKMAN PRESIDENT & CEO (THRU 10/24) 200915 0 15000 0 60000 0 0 0 2607 0 278522 0 0 0 MICHAEL NELSON CHIEF ADMIN OFFICER 148039 0 0 0 200 0 1683 0 5793 0 155715 0 0 0 CHERYL RODE PRESIDENT & CEO 147207 0 0 0 240 0 2270 0 3890 0 153607 0 0 0 PART I, LINE 4A TARA BECKMAN, PRESIDENT & CEO, RECEIVED SEVERANACE OF $60,000. A CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY 352273601 2018-03-05 4289250 CONSTRUCTION 0 0 0 A 4289250 65920 4223330 2018 1 0 0 1 A 0 0 0 0 0 0 1 A 0 0 0 1 0 0 0 0 1 A 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 03/01/2023 PART I, COLUMN F: PURPOSE THE SAN DIEGO CENTER FOR CHILDREN REFINANCED THE KEARNY MESA CAMPUS WITH A TAX FREE BOND ISSUED BY THE CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY IN FISCAL YEAR ENDING JUNE 30, 2018. THE REFINANCE ALLOWED THE CENTER TO ACQUIRE AN ADDITIONAL THREE ACRES OF LAND JUST EAST OF AND DIRECTLY ADJACENT TO ITS EXISTING EIGHT ACRE PROPERTY IN THE FIRST QUARTER OF FISCAL YEAR ENDING JUNE 30, 2019. IN CONNECTION WITH THE 3/05/18 BOND ISSUE THE AMOUNT OF OTHER FUNDS SPENT TO REFUND PRIOR ISSUE WAS $2,658,890. X 117 FMV X 3344 FMV X 20 6420 FMV X TOYS & SPORTS EQUIPMENT 53 118894 FMV X GIFT CARDS, CERTIFICATES, TICKETS 39 14821 FMV X THERAPEUTIC EDUCATIONAL SUPPLIES 13 14054 FMV X HOLIDAY ITEMS 1 100 FMV 0 0 1 0 PART I, COLUMN (B): REPORTS NUMBER OF CONTRIBUTIONS. FORM 990, PART III STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENT: THE SAN DIEGO CENTER FOR CHILDREN OFFERS THE MOST COMPREHENSIVE CONTINUUM OF BEHAVIORAL HEALTH SERVICES IN THE REGION, INCLUDING PREVENTION, ASSESSMENT, OUTPATIENT TREATMENT, TRANSITION SERVICES, SPECIAL EDUCATION AND SCHOOL-BASED MENTAL HEALTH, WRAPAROUND, FOSTER CARE, AND RESIDENTIAL TREATMENT. CURRENTLY, THE CENTER PROVIDES CARE TO OVER 1,450 CHILDREN, TEENS AND FAMILIES - IMPACTING THOUSANDS MORE LIVES INCLUDING FAMILIES, PEERS, NEIGHBORS, TEACHERS, AND OTHER CARING ADULTS. IN THE PAST YEAR WE HAVE MAINTAINED THE CENSUS IN OUR RESIDENTIAL TREATMENT PROGRAMS THROUGH ESTABLISHING PRIVATE MANAGED CARE CONTRACTS, AND CONTINUING TO BUILD OUR STRONG RELATIONS WITH SAN DIEGO COUNTY HEALTH AND HUMAN SERVICES AND MULTIPLE SCHOOL DISTRICTS. WE ARE THE ONLY PROVIDER OF THE HIGHEST LEVEL OF LICENSED RESIDENTIAL TREATMENT FOR CHILDREN AGES 6 TO 13 IN SOUTHERN CALIFORNIA. IN A BENCHMARKING ANALYSIS, OUR RATE OF SUCCESSFUL DISCHARGE TO LOWER LEVEL CARE EXCEEDS THE AVERAGE FOR CALIFORNIA RESIDENTIAL CARE. OUR CONTRACTED PROGRAMS WITH SAN DIEGO COUNTY HEALTH AND HUMAN SERVICES CONTINUE TO SHOW YEAR-OVER-YEAR GROWTH AND COORDINATED DEVELOPMENT TO MEET THE CHANGING NEEDS FOR SPECIALTY MENTAL HEALTH, JUVENILE PROBATION, AND FOSTER CARE SERVICES. THE CENTER ADDITIONALLY CONTINUED TO GROW THE FAMILY WELLNESS CENTER CLINIC IN THE EAST REGION, PROVIDING FEE-FOR-SERVICE OUTPATIENT AND SCHOOL-BASED BEHAVIORAL HEALTH CARE TO CHILDREN, TEENS, AND FAMILIES REGARDLESS OF THEIR MEANS OF PAYMENT. SERVICES INCLUDE PSYCHOLOGICAL AND EDUCATIONAL ASSESSMENT, THERAPY, AND PSYCHIATRY FOR YOUTH AND FAMILIES; ADDITIONAL SPECIALTY SERVICES INCLUDE SCHOOL CONSULTATION, COMPREHENSIVE ASSESSMENTS OF FAMILIES' NEEDS AND FAMILY THERAPY, AND BEHAVIORAL INTERVENTION FOR YOUTH AND YOUNG ADULTS ON THE AUTISM SPECTRUM. OUR GOAL IS TO BECOME A "ONE STOP SHOP" IN SUPPORTING FAMILIES TO DEVELOP THE SKILLS AND RESOURCES THEY NEED TO HELP THEIR CHILD THRIVE. ENROLLMENT IN OUR SCHOOL BASED AND SPECIAL EDUCATION SERVICES CONTINUED TO INCREASE. IN 2018, WE CONTINUED TO ENHANCE OUR SUCCESSFUL TRANSITIONS PROGRAM TO AID TRANSITION AGED YOUTH WITH MENTAL HEALTH AND OTHER SPECIAL NEEDS IN DEVELOPING INDIVIDUALIZED TRANSITION PLANS, ESSENTIAL SKILLS OF INDEPENDENCE AND CONNECTIONS TO PERSONAL AND COMMUNITY SUPPORTS. LASTLY, WE HAVE HAD GREATER IMPACT IN OUR COMMUNITY OUTREACH THROUGH PRINT, TV, AND SOCIAL MEDIA; CORPORATE PRESENTATIONS; A NEWSLETTER AND OUR WEBSITE. OUR GRADUATE TRAINING PROGRAM FOR CLINICAL AND EDUCATIONAL FIELDS PROVIDES DIRECT CARE TRAINING AND SUPERVISION FOR 25 MASTER'S AND DOCTORAL STUDENTS ANNUALLY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE AUDIT COMMITTEE. THE AUDIT COMMITTEE RECOMMENDS EDITS, UPDATES AND ADJUSTMENTS, IF ANY. ONCE SATISFIED, THE COMMITTEE RECOMMENDS APPROVAL OF THE FORM 990 TO THE BOARD OF DIRECTORS. WITH THE BOARD'S APPROVAL, THE CHIEF ADMIN OFFICER EXECUTES AND FILES THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C EACH NEW BOARD MEMBER COMPLETES AND SIGNS A CONFLICT OF INTEREST STATEMENT AT THE BEGINNING OF THEIR TERM. ALL BOARD MEMBERS RE-SIGN A CONFLICT OF INTEREST STATEMENT YEARLY, IN OCTOBER, AT THE ANNUAL MEETING OF THE BOARD. IF A TRANSACTION ARISES WHERE THERE IS A CONFLICT OF INTEREST, THE PERSON WITH SUCH CONFLICT IS NOT ALLOWED TO VOTE ON THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 ANNUALLY, HUMAN RESOURCES DOES A COMPENSATION ANALYSIS OF THE HIGHLY COMPENSATED BY COMPARING THE CENTER TO OTHER SIMILAR ORGANIZATIONS. INFORMATION IS GATHERED FROM 990 RETURNS AND COMPENSATION SURVEYS SPECIFIC TO NON-PROFITS. THE COMPENSATION INFORMATION FOR THE PRESIDENT & CEO AND OTHER OFFICERS IS REVIEWED BY THE BOARD OF DIRECTORS. THIS PROCESS WAS LAST DONE AND DOCUMENTED IN JANUARY 2026. THE ORGANIZATION DOES NOT HAVE ANY KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: LOSS ON UNCOLLECTIBLE PLEDGE -43,369.