2026-03-27T12:49:47-05:00 2025-06-30 951777440 GREEN HASSON & JANKS LLP 700 S FLOWER STREET SUITE 3300 LOS ANGELES CA 90017 990 2024-07-01 952877102 OLIVE CREST OLIV 7145435437 2130 EAST FOURTH STREET 200 SANTA ANA CA 92705 KRISTAN LIVINGSTON CFO 7145435437 2026-03-23 1 1 LIZBETH G NEVAREZ P01399868 3108731600 2026-03-23 2024 2025-03-06 01:10:19Z DONALD VERLEUR II 2130 EAST FOURTH STREET 200 SANTA ANA CA 92705 114998850 0 X WWW.OLIVECREST.ORG X 1974 CA THE MISSION IS TO PROVIDE SAFE HOMES, COUNSELING, AND EDUCATION FOR BOTH YOUTHS AND PARENTS. 9 9 1094 648 72089 2250 60560092 72521407 27436752 36759575 180283 212494 1715751 657081 89892878 110150557 0 5472955 0 0 53369909 57140575 0 0 6786778 27027055 22715651 80396964 85329181 9495914 24821376 70128183 94059298 31689414 32376782 38438769 61682516 X SINCE 1973, OLIVE CREST HAS TRANSFORMED THE LIVES OF OVER 300,000 CHILDREN AND THEIR FAMILIES IN CRISIS, WHICH IS APPROXIMATELY 5,000 CHILDREN AND FAMILIES DAILY THROUGHOUT CALIFORNIA, NEVADA, AND THE PACIFIC NORTHWEST. WE WORK TIRELESSLY TO MEET THE INDIVIDUAL NEEDS OF KIDS IN CRISIS BY PROVIDING SAFE HOMES, COUNSELING, AND EDUCATION FOR BOTH YOUTHS AND PARENTS. 0 0 29874000 5086807 28190609 SAFE HOMES: PROGRAMS THAT TEMPORARILY PROVIDE A SAFE HOME FOR A CHILD. THESE PROGRAMS INCLUDE FOSTER CARE, RESIDENTIAL GROUP HOMES, SIBLING COTTAGES, AND TRANSITIONAL YOUTH HOUSING PROGRAMS. 24732760 277092 6664914 EQUIPPING: PROGRAMS THAT PROVIDE NONPUBLIC SCHOOL EDUCATION AND COUNSELING SERVICES TO CHILDREN. THESE PROGRAMS INCLUDE OUR MENTAL HEALTH COUNSELING SERVICES, INDEPENDENT LIVING SKILLS, AND EDUCATION AT OLIVE CREST ACADEMY. 13107890 47500 1904052 STRONG FAMILIES: PROGRAMS THAT PROVIDE PERMANENCY AND COMMUNITY TO A CHILD AND THEIR FAMILY. THESE PROGRAMS INCLUDE COMMUNITY ENGAGEMENT, CAREGIVER SUPPORT, VISITATION, IN-HOME SERVICES, WRAPAROUND, ADOPTION AND ADOPTION PROMOTION AND SUPPORT. 3301209 61556 PREVENTION: PROGRAMS THAT AIM TO PREVENT SEPARATION FROM THE BIOLOGICAL FAMILY. THESE PROGRAMS INCLUDE OUR HOSTING PROGRAMS, PARENTING EDUCATION, OUR DROP-IN CENTERS, AND OUR FAMILY PRESERVATION PROGRAMS. 3301209 61556 71015859 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 288 0 1 1094 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 0 0 1 1 1 1 1 1 1 1 1 1 0 CA X X KRISTAN LIVINGSTON 7145435437 2130 EAST FOURTH STREET 200 SANTA ANA CA 92705 JAMES WOODSIDE BOARD CHAIR 1.00 1.00 X 0 0 0 PAUL RYGALSKI DIRECTOR 1.00 1.00 X 0 0 0 JEFF MATHEWS DIRECTOR 1.00 1.00 X 0 0 0 WILLIAM POTTER DIRECTOR 1.00 1.00 X 0 0 0 LUCAS BAERG DIRECTOR 1.00 1.00 X 0 0 0 KRISTINA SHAHOIAN DIRECTOR 1.00 1.00 X 0 0 0 JILL WALLACE DIRECTOR 1.00 1.00 X 0 0 0 ERIN BURKE DIRECTOR 1.00 1.00 X 0 0 0 PAUL NIENOW DIRECTOR 1.00 1.00 X 0 0 0 DONALD VERLEUR II CEO/PRESIDENT 40.00 1.00 X 391775 0 35093 KATHRYN JONES SECRETARY 40.00 1.00 X 148454 0 12863 ED BECKER INTERIM CFO (TERM 7/24-9/24) 40.00 0.00 X 40000 0 0 KRISTAN LIVINGSTON CFO/TREASURER (BEGIN 12/24) 40.00 1.00 X 9375 0 0 SHARON DEAN CAO 40.00 0.00 X 226703 0 0 KERRI DUNKELBERGER EX DIR ORANGE COUNTY 40.00 0.00 X 221142 0 12863 STEPHEN CHRISTENSEN CDO 40.00 0.00 X 203851 0 17878 TRACY FITZSIMMONS EX DIR INLAND EMPIRE 40.00 0.00 X 196753 0 12101 LOIS VERLEUR FOUNDER 40.00 0.00 X 185044 0 553 JUSTIN LAIRD CFO/TREASURER (END 6/24) 40.00 1.00 X 233251 0 5120 1856348 0 96471 71 1 1 0 M ELATROZY MD 27068 LA PAZ RD 722 ALISO VIEJO CA 92656 PSYCHOLOGIST SERVICES 162076 CONTINUUM CLOUD 100 S ASHLEY DR STE 1500 TAMPA FL 33602 SOFTWARE CONSULTANT 160399 ISAIAS BARRAGAN 9400 61ST STREET RIVERSIDE CA 92509 LANDSCAPING, BUILDING MAINT 143820 3 2785516 39244362 30491529 1186933 72521407 FOSTER CARE & ADOPTION 624100 30174684 30174684 NON-PUBLIC SCHOOL PROG 624100 6584891 6584891 36759575 412100 412100 778851 0 778851 778851 72089 706762 2797225 14209 2670553 340487 126672 -326278 -199606 -199606 1588339 2785516 1837253 -248914 -248914 MISCELLANEOUS 900099 127144 127144 127144 110150557 36759575 72089 797486 5472955 5472955 761916 761916 47108150 40895460 2759330 3453360 5650463 4843921 478224 328318 3620046 3126099 237740 256207 253907 253907 101529 101529 51969 51969 2288884 1228170 311387 749327 1185544 172004 71615 941925 1234908 847388 125488 262032 545253 116512 347441 81300 5787786 4882676 771090 134020 1861625 1793745 19653 48227 313716 134319 34146 145251 1068340 755328 249212 63800 1530718 1188971 287022 54725 1768340 1315979 348137 104224 PROGRAM SERVICES & SUPP 2886356 2835692 52 50612 DONATED GOODS 938019 917837 20182 FURNITURE & EQUIPMENT 322238 272600 33709 15929 576519 216203 282977 77339 85329181 71015859 7526544 6786778 17396889 21263491 429690 4554259 14000578 24709210 137653 20814 928888 1090078 49014120 14155301 30861493 34858819 5204534 6671399 1168458 891228 70128183 94059298 6131924 7255243 2009623 1968207 22918888 22379676 56414 15554 572565 758102 31689414 32376782 X 28326526 37260876 10112243 24421640 38438769 61682516 70128183 94059298 X 24821376 -312722 -1264907 X X 0 1 X 1 1 1 X 31659900 43344181 44907453 60560092 73740354 254211980 31659900 43344181 44907453 60560092 73740354 254211980 745444 253466536 391327 383311 609151 880260 1190951 3455000 27427 27427 716019 366004 332029 992203 127143 2533398 260227805 153291830 0.97400 0.97510 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5551691 1105856 468082 7125629 5196448 355243 5551691 5000000 196448 5196448 0.84280 0.15720 0.00000 0 0 11134128 11134128 29477827 11155894 18321933 255316 82937 172379 3632186 2916470 715716 4514663 4514663 34858819 CAPITAL LEASE OBLIGATIONS 707733 INTEREST RATE SWAP LIABILITIES 50369 758102 X PART V, LINE 4: THE PURPOSE OF THE ORGANIZATION'S ENDOWMENT FUND TO SECURE THE FUTURE OF THE ORGANIZATION AND TO SUPPORT ITS PROGRAMS AND OPERATIONS AS DESIGNATED BY THE BOARD. PART X, LINE 2: THE ORGANIZATION RECOGNIZES THE IMPACT OF TAX POSITIONS IN THE CONSOLIDATED FINANCIAL STATEMENTS IF THAT POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. DURING THE YEAR ENDED JUNE 30, 2025, THE ORGANIZATION PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS AND DID NOT IDENTIFY ANY MATTERS THAT WOULD REQUIRE RECOGNITION IN THE CONSOLIDATED FINANCIAL STATEMENTS OR WHICH MIGHT HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. ANNUAL GALA 1531116 984281 546835 70477 266053 25051 215086 40645 GOLF TOURNAMENTS 821899 593882 228017 87035 150471 32159 14130 31257 17 2020840 1207353 813487 91402 308703 29788 258114 216882 4373855 2785516 1588339 248914 725227 86998 487330 288784 1837253 -248914 1 SCHOLARSHIPS 37 377000 FOSTER CARE PAYMENT 483 5015398 INCENTIVE PAYMENTS 2282 80557 COST EDUCATIONAL MATERIALS PART I, LINE 2: THE HCAI GRANT IS A THREE-YEAR GRANT FROM THE DEPARTMENT OF HEALTH CARE ACCESS AND INFORMATION THAT WAS AWARDED TO OLIVE CREST IN 2023. THE GRANT PROVIDES FUNDING FOR AWARDS FOR LOAN REPAYMENTS, SCHOLARSHIPS, AND STIPENDS TO INCREASE AND SUSTAIN THE BEHAVIORAL HEALTH WORKFORCE TO SERVE UNDERSERVED POPULATIONS. EMPLOYEES AND INTERNS CAN APPLY FOR FUNDING FOR LOAN REPAYMENTS, SCHOLARSHIPS IF THEY ARE OBTAINING A BACHELOR'S DEGREE IN THE SOCIAL SERVICES FIELD, AND STIPENDS IN THEY ARE OBTAINING A MASTER'S DEGREE IN THE SOCIAL SERVICES FIELD. THERE IS ALSO ADDITIONAL FUNDING FOR RECRUITMENT AND RETENTION OF BEHAVIORAL HEALTH STAFF. APPLICANTS APPLY THROUGH AN HCAI PORTAL, AND HCAI PROVIDES A LIST OF POTENTIAL APPLICANTS TO OLIVE CREST. OLIVE CREST REVIEWS THE CANDIDATES AND CHOOSES CANDIDATES THAT FIT A CERTAIN CRITERIA FOR EACH CATEGORY OF THE FUNDING. CANDIDATES ARE REQUIRED TO MEET SERVICE REQUIREMENTS IN ADDITION TO MEETING THE EDUCATION CRITERIA. AT THE END OF THE GRANT YEAR, OLIVE CREST MAKES PAYMENTS TO THE CANDIDATES THAT HAVE COMPLETED THEIR COMMITMENT OF SERVICE TO OLIVE CREST AS WELL AS THE COMPLETION OF ANY EDUCATION REQUIREMENTS. THE GRANT REIMBURSES OLIVE CREST FOR PAYMENTS MADE TO THE CANDIDATES. X X X 1 0 0 0 0 0 0 0 0 DONALD VERLEUR II CEO/PRESIDENT 391775 0 0 0 0 0 0 0 35093 0 426868 0 0 0 JUSTIN LAIRD CFO/TREASURER (END 6/24) 119021 0 0 0 114230 0 0 0 5120 0 238371 0 0 0 KERRI DUNKELBERGER EX DIR ORANGE COUNTY 221142 0 0 0 0 0 0 0 12863 0 234005 0 0 0 SHARON DEAN CAO 226703 0 0 0 0 0 0 0 0 0 226703 0 0 0 STEPHEN CHRISTENSEN CDO 203851 0 0 0 0 0 0 0 17878 0 221729 0 0 0 TRACY FITZSIMMONS EX DIR INLAND EMPIRE 196753 0 0 0 0 0 0 0 12101 0 208854 0 0 0 LOIS VERLEUR FOUNDER 185044 0 0 0 0 0 0 0 553 0 185597 0 0 0 KATHRYN JONES SECRETARY 148454 0 0 0 0 0 0 0 12863 0 161317 0 0 0 PART I, LINE 4A FORMER CFO, JUSTIN LAIRD, RECEIVED A SEVERANCE PAYMENT OF $114,230 IN JUNE 2024. A CALIFORNIA INFRASTRUCTURE AND ECONOMIC DEVELOPMENT BANK 630304653 2023-03-31 12463500 CAPITAL EXPENDITURES (PROPERTY FINANCED) 0 0 0 B CALIFORNIA INFRASTRUCTURE AND ECONOMIC DEVELOPMENT BANK 630304653 2024-05-02 2106810 LAND AND BUILDING PURCHASE 0 0 0 A 665141 12463500 139032 7437107 4887361 2048 0 0 1 1 B 42711 2106810 17531 2089279 2049 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 0 1 1 ROYAL BANK OF CANADA 10.000000000000 0 0 0 0 1 B 0 0 0 0 1 1 ROYAL BANK OF CANADA 5.000000000000 0 0 0 0 1 A 0 B 0 X 580543 FMV X 222 99530 FMV X AUCTION ITEMS 282 244716 FMV X GIFT BASKETS 86 99275 FMV X GIFT CARDS & CERTIFICATES 355 62682 COST X MISCELLANEOUS 158 54150 FMV X EVENT PASSES & TICKETS 69 46037 FMV 0 1 0 PART I, COLUMN (B): NONCASH CONTRIBUTIONS ARE LISTED BY NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION A, LINE 8B THIS QUESTION IS NOT APPLICABLE SINCE THE ORGANIZATION DOES NOT HAVE A SEPARATE COMMITTEE WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE ORGANIZATION'S CFO AND CEO. THE FORM 990 IS ALSO PROVIDED TO THE FINANCE COMMITTEE AND BOARD OF DIRECTORS IN ADVANCE OF FILING THE FORM FOR REVIEW AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS HAS A WRITTEN CONFLICT OF INTEREST POLICY, THE BOARD IS ASKED TO CLARIFY THAT THERE ARE NO INTEREST THAT WOULD CONFLICT WITH THE ABILITY TO SERVE AS BOARD MEMBER, THAT CERTIFICATION IS DOCUMENTED IN THE BOARD MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION PERFORMS A STUDY EACH YEAR LOOKING AT COMPARABLE INDUSTRY STANDARDS FOR SALARIES AND APPLIES THOSE STANDARDS ACROSS THE POSITIONS IT HAS. THE SALARIES OF CEO, CFO, CAO, CDO AND EXECUTIVE DIRECTORS ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS EACH YEAR AS PART OF THE BUDGET PROCESS. THIS IS DONE IN EXECUTIVE SESSION WITHOUT THE CEO AND CFO. FORM 990, PART VI, SECTION B, LINE 15B: THE ORGANIZATION PERFORMS A STUDY EACH YEAR LOOKING AT COMPARABLE INDUSTRY STANDARDS FOR SALARIES AND APPLIES THOSE STANDARDS ACROSS THE POSITIONS IT HAS. THE SALARIES OF CEO, CFO, CAO, CDO AND EXECUTIVE DIRECTORS ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS EACH YEAR AS PART OF THE BUDGET PROCESS. THIS IS DONE IN EXECUTIVE SESSION WITHOUT THE CEO AND CFO. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FINANCIAL STATEMENTS AND 990 ARE AVAILABLE ON OUR WEBSITE. OUR 990 IS AVAILABLE ON CHARITY NAVIGATOR. FORM 990, PART XI, LINE 9: BAD DEBT EXPENSE -1,264,907. FORM 990, PART XII, LINE 2C: NO PROCESSES HAVE CHANGED FROM THE PRIOR YEAR. OLIVE CREST ABUSED CHILDREN FOUNDATION 2130 E 4TH ST SANTA ANA CA 92705 330367975 FUND DEVELOPMENT CA 501(C)(3) LINE 12A, I OLIVE CREST 1 OLIVE CREST USA 2130 E 4TH ST SANTA ANA CA 92705 800830541 SUPPORT CA 501(C)(3) LINE 12A, I OLIVE CREST 1 HIS CHILDREN INC 2130 E 4TH ST SANTA ANA CA 92705 680624701 FAMILY SERVICES CA 501(C)(3) LINE 12A, I OLIVE CREST 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0