2026-04-06T11:34:32-05:00 2025-06-30 390859910 BAKER TILLY ADVISORY GROUP LP 6320 CANOGA AVENUE 17TH FLOOR WOODLAND HILLS CA 91367 990 2024-07-01 951690976 CHILDREN'S HOME SOCIETY OF CALIFORNIA CHIL 2132405925 1300 W 4TH STREET LOS ANGELES CA 900171475 BEVERLY TIDWELL PRESIDENT & CEO 2132405925 2026-04-01 1 1 LAUREN A HAVERLOCK P00545829 8185771900 2026-04-01 2024 2025-03-06 01:10:19Z BEVERLY TIDWELL 1300 W 4TH STREET LOS ANGELES CA 900171475 199576144 0 X WWW.CHS-CA.ORG X 1891 CA SEE SCHEDULE O THE MISSION OF CHILDREN'S HOME SOCIETY OF CALIFORNIA IS TO PROVIDE CHILDREN, FAMILIES, AND COMMUNITIES WITH SUPPORTIVE SERVICES TO THRIVE. 13 13 307 14 0 0 161767883 189215511 65888 64368 6231989 6367442 0 0 168065760 195647321 30000 30000 0 0 21166742 26130192 0 0 549327 141103050 162068518 162299792 188228710 5765968 7418611 144208052 184903300 47384985 75695126 96823067 109208174 X THE MISSION OF CHILDREN'S HOME SOCIETY OF CALIFORNIA IS TO PROVIDE CHILDREN, FAMILIES, AND COMMUNITIES WITH SUPPORTIVE SERVICES TO THRIVE. 0 0 175841612 63168 THE EARLY LEARNING AND EDUCATION PROGRAMS (ELEP) ARE A RESOURCE FOR FAMILIES AND CHILD CARE PROVIDERS. THE ELEP HELPS FAMILIES FIND CHILD CARE TO MEET THEIR NEEDS; ASSISTS INCOME-ELIGIBLE FAMILIES IN PAYING FOR CHILD CARE WHILE THEY WORK, SEEK EMPLOYMENT, ATTEND SCHOOL, OR PARTICIPATE IN JOB TRAINING; AND OFFERS FREE EDUCATIONAL MATERIALS, WORKSHOPS, AND RESOURCES FOCUSED ON EARLY LEARNING AND CHILD DEVELOPMENT. IN ADDITION, THE ELEP SUPPORTS CHILD CARE PROVIDERS BY OFFERING TRAINING, GUIDANCE, AND RESOURCES TO HELP CREATE AND MAINTAIN HIGH-QUALITY CHILD CARE ENVIRONMENTS FOR THE CHILDREN IN THEIR CARE.CHS PROVIDED SERVICES TO 15,948 CHILDREN AND 9,260 FAMILIES, UTILIZING 4,473 CHILD CARE PROVIDERS ACROSS THE COMMUNITY. CHS ASSISTED FAMILIES WITH 14,644 REQUESTS FOR CHILD CARE AND 27,623 TECHNICAL ASSISTANCE INQUIRIES. CHS HOSTED 309 WORKSHOPS AND TRAININGS, ATTENDED BY 1,291 FAMILIES AND CHILD CARE PROVIDERS, AND DISTRIBUTED 157,832 FREE FAMILY EDUCATION BROCHURES AND MATERIALS TO 389 AGENCIES. 342600 30000 1200 POST ADOPTION SERVICES: PROVIDES INFORMATION AND SERVICES TO ADOPTEES, BIRTH PARENTS, AND ADOPTIVE PARENTS WHO HAVE BEEN INVOLVED IN A CHS ADOPTION. CHS RECEIVED AND RESPONDED TO OVER 551 INQUIRIES. 176184212 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3173 0 1 307 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X ALISON WEBER 2132405925 1300 W 4TH STREET LOS ANGELES CA 900171475 DOUGLAS G SCHULTZ CHAIR, DIRECTOR 10.00 X X 0 0 0 DEBORAH RUTH LIU MD VICE CHAIR, DIRECTOR 10.00 X X 0 0 0 NICOLE M LANGE TREASURER, DIRECTOR 10.00 X X 0 0 0 STEFANIE MEDIOUS SECRETARY, DIRECTOR 10.00 X X 0 0 0 BONNIE MCFARLAND DIRECTOR 10.00 X 0 0 0 DIANE K ROGERS DIRECTOR 10.00 X 0 0 0 DIANNE M EASTON DIRECTOR 10.00 X 0 0 0 ARIZVEL CHAUDHARI DIRECTOR 10.00 X 0 0 0 KATHLEEN MCDONOUGH DIRECTOR 10.00 X 0 0 0 MIKE AYCOCK DIRECTOR 10.00 X 0 0 0 CAMBREISHA MONTGOMERY DIRECTOR 10.00 X 0 0 0 PATRICIA E MCDONOUGH DIRECTOR 10.00 X 0 0 0 CANDACE A SUE DIRECTOR 10.00 X 0 0 0 TODD N MCCORMACK DIRTHRU 225 CHIEF GROWTH OFFICER 4/25 10.00 X X 0 0 0 BEVERLY TIDWELL PRESIDENT & CEO 37.50 X 297236 0 80226 TERRY POLCARO CHIEF FINANCIAL OFFICER 37.50 X 202486 0 44033 VAN CHAU DIRECTOR OF INFORMATION TECHNOLOGY 37.50 X 150462 0 65757 DIANE JASSO DIRECTOR OF PROGRAM OPERATIONS 37.50 X 148544 0 37150 SANDRA HERRERA GONZALEZ DIRECTOR OF QUALITY ASSURANCE 37.50 X 147389 0 87383 DEBORAH GARCIA DIRECTOR OF FINANCIAL SERVICES 37.50 X 135292 0 35906 MAY THIVEGANON SENIOR NETWORK ADMINISTRATOR 37.50 X 130848 0 35482 1212257 0 385937 17 0 1 0 LBK ENTERPRISE LLC 8030 LA MESA BOULEVARD 508 LA MESA CA 91942 ADVERTISING / DIGITAL MEDIA 1584071 KA PRESCHOOL OF IRVINE CORP 16655 NOYES AVE IRVINE CA 926065138 CHILD CARE PAYMENTS 864881 ALPHABET SOUP CHILDCARE INC 1210 COMMERCE AVENUE SUITE 4 WOODLAND CA 957765927 CHILD CARE PAYMENTS 853601 SUNLAND ACADEMIES GARDEN GROVE INC 11362 BROOKHURST STREET GARDEN GROVE CA 928401000 CHILD CARE PAYMENTS 725606 KINDERCARE LEARNING CNTRS LLC 3223 ASSOCIATED ROAD FULLERTON CA 928352301 CHILD CARE PAYMENTS 669778 378 187809728 1405783 189215511 FAMILY FEES 624100 63168 63168 POST-ADOPTION FEES 624110 1200 1200 64368 6361165 6361165 3935100 3928823 6277 6277 6277 195647321 64368 0 6367442 30000 30000 719902 700664 19238 15778122 11727481 3941541 109100 8337372 6042284 2286061 9027 1294796 919533 357246 18017 374464 5649 308815 60000 205826 205826 358770 358770 215358 3187 167171 45000 1601768 1453384 146199 2185 1474437 759188 638512 76737 1605181 1262685 323268 19228 389929 128744 167113 94072 11296 11296 26541 732 23802 2007 1548305 97427 1450246 632 CARE OF CHILDREN 150953258 150953258 PROVIDER STIPENDS 1199822 1199822 PROVIDER SUPPLIES 889178 889178 EQUIP. RENTAL & MAINTEN 845614 551235 287766 6613 368771 160425 120875 87471 188228710 176184212 11495171 549327 2407431 0 37803576 48379703 4176332 22711500 789342 917888 3205478 2222729 748354 982749 95194675 107603950 3088342 4307510 144208052 184903300 16825975 19817026 27539500 51617100 3019510 4261000 47384985 75695126 X 91201667 103372674 5621400 5835500 96823067 109208174 144208052 184903300 X 7418611 4968871 -2375 X 0 1 X 1 1 1 X 137468000 124234900 147002862 161767883 189215511 759689156 137468000 124234900 147002862 161767883 189215511 759689156 759689156 3607900 4313500 4301820 5162898 6361165 23747283 783436439 139656 0.96970 0.97530 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 95194600 3662300 9347100 174000 426000 107604000 80100100 9355000 7184600 375700 1069300 95194600 75394800 1114000 4128000 139564 397136 80100100 84222800 396000 -8404000 205000 615000 75394800 74004200 616500 10702100 356100 743900 84222800 0.95000 0.03000 0.02000 0 0 492608 492608 1725838 1650777 75061 274049 151903 122146 712983 420049 292934 982749 LEASE LIABILITIES 4261000 4261000 X 200613900 4968871 -2292 4966579 195647321 0 195647321 188228800 90 90 188228710 0 188228710 PART V, LINE 4: THE USE OF THE PERMANENTLY RESTRICTED ENDOWMENT FUND IS TO PRESERVE THE FAIR VALUE OF THE ORIGINAL GIFT AND TO PRUDENTLY INVEST THE FUNDS TO PROVIDE FOR CONSISTENT EARNINGS WHICH ARE APPROPRIATED AS NEEDED BY THE BOARD OF DIRECTORS TO BE USED FOR THE PURPOSE FOR WHICH THE FUND WAS ESTABLISHED. THE TEMPORARILY RESTRICTED ENDOWMENT FUND PRINCIPAL IS TO BE USED TO PROVIDE FOR FAMILY SUPPORT SERVICES IN THE OAKLAND AREA THAT WORK TO IMPROVE THE QUALITY OF LIFE OF LOW INCOME CHILDREN AND FAMILIES. THE USE OF THE PRINCIPAL WAS MODIFIED IN FISCAL YEAR 2025 IN ACCORDANCE WITH THE PROVISIONS OF AN AN APPROVED PETITION ISSUED BY THE SUPERIOR COURT OF THE STATE OF CALIFORNIA ALAMEDA COUNTY ON OCTOBER 2, 2024. ACCUMULATED EARNINGS ON THE FUND ARE AVAILABLE FOR GENERAL CHARITABLE PURPOSES. PART X, LINE 2: CHS IS EXEMPT FROM FEDERAL AND CALIFORNIA INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE, EXCEPT FOR TAXES ON UNRELATED BUSINESS INCOME. CHS HAD NO MATERIAL UNRELATED BUSINESS INCOME FOR THE YEARS ENDED JUNE 30, 2025 AND 2024. CHS FILES AN EXEMPT ORGANIZATION RETURN IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF CALIFORNIA. CHS RECOGNIZES THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY THE TAX AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT IS MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. CHS HAD NO UNRECOGNIZED TAX BENEFITS AT JUNE 30, 2025 AND 2024. PART XI, LINE 2D - OTHER ADJUSTMENTS: AUDITED FINANCIAL STATEMENTS ROUNDING -2,292. PART XII, LINE 2D - OTHER ADJUSTMENTS: AUDITED FINANCIAL STATEMENTS ROUNDING 90. 1 KERN BRIDGES YOUTH SERVICES INC 1321 STINE ROAD BAKERSFIELD CA 93309 770168444 501(C)(3) 30000 0 SUPPORT FOR ADOPTION PROGRAMS 1 0 PART I, LINE 2: DURING 2025, CHS RECEIVED REQUESTED UPDATES FROM KERN BRIDGES YOUTH HOMES INC ABOUT THEIR ADOPTION PROGRAM AND ANNUAL ADOPTION CAMP. X X X 0 0 0 0 0 0 0 0 0 BEVERLY TIDWELL PRESIDENT & CEO 294616 0 0 0 2620 0 29462 0 50764 0 377462 0 0 0 TERRY POLCARO CHIEF FINANCIAL OFFICER 199760 0 0 0 2726 0 19976 0 24057 0 246519 0 0 0 SANDRA HERRERA GONZALEZ DIRECTOR OF QUALITY ASSURANCE 147284 0 0 0 105 0 14728 0 72655 0 234772 0 0 0 VAN CHAU DIRECTOR OF INFORMATION TECHNOLOGY 149932 0 0 0 530 0 14993 0 50764 0 216219 0 0 0 DIANE JASSO DIRECTOR OF PROGRAM OPERATIONS 147284 0 0 0 1260 0 14728 0 22422 0 185694 0 0 0 DEBORAH GARCIA DIRECTOR OF FINANCIAL SERVICES 134845 0 0 0 447 0 13484 0 22422 0 171198 0 0 0 MAY THIVEGANON SENIOR NETWORK ADMINISTRATOR 130595 0 0 0 253 0 13060 0 22422 0 166330 0 0 0 FORM 990, PART VI, SECTION A, LINE 4 DURING THE FISCAL YEAR, THE BOARD OF DIRECTORS APPROVED SIGNIFICANT AMENDMENTS TO THE ORGANIZATION'S GOVERNING DOCUMENTS. AT ITS MARCH 25, 2025 MEETING, THE BOARD VOTED TO AMEND AND RESTATE BOTH THE BYLAWS AND THE ARTICLES OF INCORPORATION. THE GOVERNANCE CHANGES HAD NO CONNECTION TO PROGRAM OR OPERATIONAL CHANGES. THE BOARD UNANIMOUSLY ADOPTED THE 2025 AMENDED AND RESTATED BYLAWS, WHICH REVISE THE ORGANIZATION'S MISSION, VISION, AND PURPOSE AND CLARIFY VARIOUS LEGAL, PROCEDURAL, AND ADMINISTRATIVE PROVISIONS. THE BOARD ALSO UNANIMOUSLY APPROVED THE 2025 AMENDED AND RESTATED ARTICLES OF INCORPORATION, WHICH SIMILARLY UPDATE THE ORGANIZATION'S MISSION, VISION, AND PURPOSE AND CLARIFY CERTAIN LEGAL REQUIREMENTS. THE BOARD AUTHORIZED THE PRESIDENT AND CHIEF EXECUTIVE OFFICER TO WORK WITH OUTSIDE COUNSEL TO FILE THE AMENDED ARTICLES WITH THE CALIFORNIA SECRETARY OF STATE. FORM 990, PART VI, SECTION B, LINE 11B THE CHILDREN'S HOME SOCIETY OF CALIFORNIA (CHS) FORM 990 IS FIRST PRESENTED TO THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL ON AN ANNUAL BASIS. SUBSEQUENT TO AND BASED ON REVIEW AND APPROVAL BY THE EXECUTIVE COMMITTEE, THE CHS FORM 990 IS THEN PRESENTED TO THE FULL BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C CHS HAS A CONFLICT OF INTEREST POLICY APPROVED BY THE BOARD OF DIRECTORS. THE CHS CONFLICT OF INTEREST POLICY APPLIES TO ALL EMPLOYEES AND BOARD MEMBERS. A CONFLICT OF INTEREST STATEMENT SIGNED ANNUALLY BY ALL THE OFFICERS AND KEY EMPLOYEES IS PART OF THE MONITORING PROCESS. THIS POLICY WAS ACTIVELY FOLLOWED DURING THE YEAR. THE BOARD HAS DELEGATED TO THE EXECUTIVE COMMITTEE THE AUTHORITY TO REVIEW AND MONITOR CONFLICTS OF INTEREST OR POTENTIAL CONFLICTS OF INTEREST. THE EXECUTIVE COMMITTEE ALSO DETERMINES IF A CONFLICT OF INTEREST EXISTS. PERIODIC REVIEWS ARE CONDUCTED BY THE EXECUTIVE COMMITTEE. THE BOARD PROHIBITS ANY PERSON THAT HAS A CONFLICT OF INTEREST FROM PARTICIPATING IN THE BOARD OF DIRECTORS DELIBERATIONS AND DECISIONS IN THE TRANSACTION. IF THE INDIVIDUAL HAS VIOLATED THE CONFLICT OF INTEREST POLICY THE BOARD OR EXECUTIVE COMMITTEE WILL DETERMINE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15 LINE 15A: THE EXECUTIVE COMMITTEE OF THE CHILDREN'S HOME SOCIETY OF CALIFORNIA (CHS) BOARD OF DIRECTORS IS RESPONSIBLE FOR REVIEWING AND APPROVING THE COMPENSATION AND BENEFITS OF THE PRESIDENT AND CHIEF EXECUTIVE OFFICER (CEO), THE AGENCY'S TOP MANAGEMENT OFFICIAL. THE EXECUTIVE COMMITTEE CONDUCTS THE REVIEW AND DETERMINES THE COMPENSATION AND BENEFITS OF THE CEO UNDER THE AUTHORITY OF THE GOVERNING BOARD. THE EXECUTIVE COMMITTEE IS COMPOSED EXCLUSIVELY OF BOARD MEMBERS WHO ARE INDEPENDENT OF MANAGEMENT AND WHO MEET THE INDEPENDENCE STANDARDS SET FORTH IN THE BOARD'S CONFLICT OF INTEREST POLICY. FOR CLARITY, THE EXECUTIVE COMMITTEE CONSISTS OF SIX VOTING MEMBERS, EACH OF WHOM ANNUALLY COMPLETES A CONFLICT DISCLOSURE AND RECUSAL ACKNOWLEDGMENT PURSUANT TO THE CHS CONFLICT OF INTEREST POLICY. THE EXECUTIVE COMMITTEE RETAINS OUTSIDE LEGAL COUNSEL TO ASSIST WITH THE COMPENSATION REVIEW PROCESS. CHS LEGAL COUNSEL PROVIDES THE EXECUTIVE COMMITTEE WITH A CURRENT SURVEY OF APPROXIMATELY 74 NATIONAL AND LOCAL ORGANIZATIONS FOCUSING ON NON-PROFIT AGENCIES OF SIMILAR SIZE AND COMPLEXITY, WHICH THE EXECUTIVE COMMITTEE USES TO EXAMINE BASE COMPENSATION AND BENEFITS AND TO ASSESS REASONABLENESS AND COMPETITIVENESS OF SALARY RECOMMENDATIONS. COMPARABLE ORGANIZATIONS ARE IDENTIFIED THROUGH PUBLICLY AVAILABLE FORM 990 DATA, TAKING INTO ACCOUNT FACTORS INCLUDING, BUT NOT LIMITED TO: (A) OPERATING BUDGET/REVENUE BANDS; (B) PROGRAM COMPLEXITY AND GEOGRAPHIC FOOTPRINT; (C) EMPLOYEE HEADCOUNT AND SPAN OF CONTROL; AND (D) MISSION ALIGNMENT WITHIN THE HUMAN SERVICES/CHILD AND FAMILY SERVICES SECTOR. IN ADDITION TO COUNSEL-PROVIDED DATA, THE EXECUTIVE COMMITTEE RELIES ON INDEPENDENT INDUSTRY COMPENSATION SURVEYS THAT INCLUDE LOCAL AND NATIONAL NONPROFIT EXECUTIVE COMPENSATION DATA, INCLUDING, BUT NOT LIMITED TO, COUNCIL OF FOUNDATION'S GRANTMAKER SALARY AND BENEFIT REPORT AND CANDID'S NONPROFIT COMPENSATION REPORT. THE EXECUTIVE COMMITTEE CONSIDERS PERFORMANCE AGAINST BOARD-APPROVED GOALS, ORGANIZATIONAL OUTCOMES, AND MARKET COMPARABILITY WITHIN A DEFINED PAY POSITIONING FRAMEWORK. COMPENSATION AND BENEFITS ARE BASED ON PROVEN ACCOMPLISHMENTS AS WELL AS INDUSTRY COMPARABILITY. THE EXECUTIVE COMMITTEE MAINTAINS MINUTES OF ITS DELIBERATIONS AND FINAL DECISIONS REGARDING COMPENSATION OF THE CEO. THE MINUTES WILL REFLECT THE DATA REVIEWED, THE COMPARABILITY SOURCES, RECUSAL OF ANY INTERESTED PERSONS, AND THE DATE OF APPROVAL. LINE 15B: THE PROCESS FOR DETERMINING THE COMPENSATION OF CHS OFFICERS AND KEY EMPLOYEES FOLLOWS THE PROCESS USED FOR THE CEO. COMPENSATION SURVEYS ON A LOCAL, STATE, AND NATIONAL LEVEL ARE USED TO EXAMINE BASE COMPENSATION AND BENEFITS. THE SAME COMPARABILITY METHODOLOGY DESCRIBED IN SECTION B, LINE 15A APPLIES, INCLUDING SURVEY IDENTIFICATION, DATA AGING, AND PERCENTILE TARGETING. COMPENSATION IS BASED ON LEVEL OF RESPONSIBILITY, EXPERIENCE, AND COMPARABILITY DATA. DECISIONS ARE DOCUMENTED IN COMMITTEE OR MANAGEMENT MEMORANDA AS APPLICABLE AND RETAINED WITH SUPPORTING SURVEY EXCERPTS. THE BOARD OF DIRECTORS IS FULLY KNOWLEDGEABLE OF OFFICERS AND KEY EMPLOYEES' COMPENSATION AND BENEFITS. ANY ACTUAL OR POTENTIAL CONFLICTS ARE ADDRESSED THROUGH DISCLOSURE AND RECUSAL UNDER THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION C, LINE 19 CHS MAKES AVAILABLE THE AGENCY'S AUDITED FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY TO THE PUBLIC UPON REQUEST AT THE CHS CORPORATE OFFICE. CHS'S GOVERNING DOCUMENTS ARE NOT MADE AVAILABLE TO THE GENERAL PUBLIC OUTSIDE THE PUBLICLY AVAILABLE SOURCES FOR CALIFORNIA NONPROFIT GOVERNING DOCUMENTS (CALIFORNIA SECRETARY OF STATE, IRS PUBLIC DISCLOSURE, AND CALIFORNIA ATTORNEY GENERAL). CHS ADHERES TO ALL LOCAL, STATE, AND FEDERAL DISCLOSURE REQUIREMENTS APPLICABLE TO TAX-EXEMPT, NONPROFIT, CHARITABLE ORGANIZATIONS. FORM 990, PART XI, LINE 9: AUDITED FINANCIAL STATEMENTS ROUNDING -2,375.