2024-03-26T19:07:33-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 1925 CENTURY PARK E 16TH FLOOR LOS ANGELES CA 90067 990 2022-07-01 770152646 BEIT T'SHUVAH BEIT 3102045200 8831 VENICE BLVD LOS ANGELES CA 900343223 JULIE DEMAYO CFO 3102045200 2024-03-23 1 JULIE DEMAYO 999009999 1 TAYIIKA M DENNIS CPA P01575149 3102732501 2024-03-23 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z SERGIO RIZZO-FONTANESI 8831 VENICE BLVD LOS ANGELES CA 900343223 9371813 0 X WWW.BEITTSHUVAH.ORG X 1986 CA A RESIDENTIAL THERAPEUTIC COMMUNITY FOR THOSE WHO ARE RECOVERING FROM SUBSTANCE ABUSE. 36 36 125 65 0 0 6461164 6898151 1369119 1098201 714280 1248536 -189242 -290365 8355321 8954523 0 0 0 0 6492220 5203600 0 0 522200 3644821 3857944 10137041 9061544 -1781720 -107021 29185703 30749879 593658 1319887 28592045 29429992 X TO BRING PSYCHOLOGICAL AND SPIRITUAL HEALING TO INDIVIDUALS AND FAMILIES SUFFERING FROM ADDICTION AND OTHER DESTRUCTIVE BEHAVIORS. 0 0 6995769 1098201 TREATMENT PROGRAMS PRIMARY CARE IS WHERE EACH RESIDENT IS ASSIGNED A COUNSELOR WITH EXPERTISE IN ADDICTIONCOUNSELING, A THERAPIST, A SPIRITUAL COUNSELOR, AND A PSYCHIATRIST (IF NEEDED). RESIDENTS PARTICIPATE IN INDIVIDUAL THERAPY AND COUNSELING SESSIONS; PROCESS AND EDUCATION GROUPS; COMMUNITY 12-STEP MEETINGS AND MAY ELECT .TO PARTICIPATE IN THE ARTS AND MIND/BODY PROGRAMS.AFTER COMPLETING PRIMARY CARE, RESIDENTS PROGRESS TO EXTENDED CARE AND RECEIVE CAREER COUNSELING AT THE SUSAN AND LEONARD NIMOY CAREER CENTER. WORK EXPERIENCE IS AVAILABLE TO RESIDENTS THROUGH INTERNSHIPS AND EXTERNSHIPS AS THEY PROGRESS IN THEIR RECOVERY.THE RIGHT ACTION GAMBLING PROGRAM PROVIDES HOLISTIC TREATMENT FOR CO-OCCURRING SUBSTANCE ABUSE AND GAMBLING ADDICTIONS IN COLLABORATION WITH THE UCLA GAMBLING STUDIES PROGRAM AND THE CALIFORNIA OFFICE OF PROBLEM GAMBLING.THE ALTERNATIVE SENTENCING PROGRAM WORKS WITH THE CRIMINAL JUSTICE SYSTEM TO ADVOCATE FOR INDIVIDUALS TO RECEIVE ALTERNATIVE SENTENCING AT BEIT T'SHUVAH AS OPPOSED TO SERVING JAIL OR PRISON TIME AND PROVIDES VISITATION FOR THOSE WHO ARE INCARCERATED AND SERVES AS A LIAISON BETWEEN THOSE INCARCERATED AND THEIR FAMILIES. CONGREGATION BEIT T'SHUVAH PROGRAM CONGREGATION BEIT T'SHUVAH IS THE SPIRITUAL CORE OF THE COMMUNITY, OFFERING WEEKLY SHABBAT SERVICES INTEGRATING FAITH AND RECOVERY. OUTREACH AND EDUCATION PROGRAM THERE ARE A BROAD RANGE OF SERVICES FOR NONRESIDENTS, THEIR FAMILIES, AND ALUMNI. ADDITIONALLY, EDUCATIONAL AND PROFESSIONAL TRAINING SERVICES ARE OFFERED THROUGH PARTNERS IN PREVENTION AND THE ELAINE BRESLOW INSTITUTE. 6995769 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 55 0 1 125 1 0 0 0 0 0 0 0 0 0 0 0 0 X 36 36 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X JULIE DEMAYO 3102045200 8831 VENICE BOULEVARD LOS ANGELES CA 900343223 X ANNETTE SHAPIRO PRESIDENT OF THE BOARD 1.00 X X 0 0 0 WARREN BRESLOW TREASURER 1.00 X X 0 0 0 KEITH ELKINS CHAIR 1.00 X X 0 0 0 LISE APPLEBAUM VICE CHAIR 1.00 X X 0 0 0 EMILY CORLETO SECRETARY 1.00 X X 0 0 0 JANICE KAMENIR-REZNIK DIRECTOR 1.00 X 0 0 0 LYNN BIDER DIRECTOR 1.00 X 0 0 0 PAUL BERGMAN DIRECTOR 1.00 X 0 0 0 MELVIN GAGERMAN DIRECTOR 1.00 X 0 0 0 CARL ALBERT DIRECTOR 1.00 X 0 0 0 HEIDI BENDETSON DIRECTOR 1.00 X 0 0 0 JOYCE BRANDMAN DIRECTOR 1.00 X 0 0 0 SAMUEL P DELUG DIRECTOR 1.00 X 0 0 0 DAVID ELSTON DIRECTOR 1.00 X 0 0 0 TIMOTHY FONG DIRECTOR 1.00 X 0 0 0 DANIEL HORWITZ DIRECTOR 1.00 X 0 0 0 SUSAN KREVOY DIRECTOR 1.00 X 0 0 0 NEAL MASLAN DIRECTOR 1.00 X 0 0 0 NANCY MISHKIN DIRECTOR 1.00 X 0 0 0 JOANNE MOGY DIRECTOR 1.00 X 0 0 0 ADAM NIMOY DIRECTOR 1.00 X 0 0 0 DON PASSMAN DIRECTOR 1.00 X 0 0 0 HEIDI PRAW DIRECTOR 1.00 X 0 0 0 LYNN SHAPIRO DIRECTOR 1.00 X 0 0 0 ANDREA SOSSIN-BERGMAN DIRECTOR 1.00 X 0 0 0 MICHAEL SOTER DIRECTOR 1.00 X 0 0 0 FRANKLIN TELL DIRECTOR 1.00 X 0 0 0 ANDY TRACHMAN DIRECTOR 1.00 X 0 0 0 RICK CHANIN DIRECTOR 1.00 X 0 0 0 PAT GAGE DIRECTOR 1.00 X 0 0 0 JACKIE ELKINS DIRECTOR 1.00 X 0 0 0 NICOLE GUMPERT DIRECTOR 1.00 X 0 0 0 DOUG MANKOFF DIRECTOR 1.00 X 0 0 0 VAUGHAN MEYER DIRECTOR 1.00 X 0 0 0 BRYAN SCHIMMEL DIRECTOR 1.00 X 0 0 0 NEIL SOLARZ DIRECTOR 1.00 X 0 0 0 JULIE DEMAYO CHIEF FINANCIAL OFFICER 40.00 X 123517 0 20092 SERGIO RIZZO-FONTANESI EXECUTIVE DIRECTOR 40.00 X 202264 0 14750 325781 0 34842 2 0 1 0 DORALINDA CORDTS 2110 ARTESIA BLVD 217 REDONDO BEACH CA 90278 FOOD CATERING 868701 1 1949190 3274170 1674791 6898151 GAMBLING PROGRAM 900099 583868 583868 PRIMARY AND EXTENDED CARE 900099 426613 426613 FEES FOR SERVICES 900099 87720 87720 1098201 118016 118016 116825 15492 101333 101333 101333 1140620 10100 1130520 1130520 1130520 0 1949190 391698 -391698 -391698 8954523 1098201 0 958171 X 380455 109229 271226 3908828 3137907 429303 341618 122500 109005 4472 9023 456817 373830 53072 29915 335000 261251 49119 24630 940878 351427 582334 7117 26301 16925 6305 3071 70730 54455 4050 12225 723899 722609 1090 200 140869 123800 11465 5604 582418 489041 52864 40513 287156 229604 43188 14364 FOOD & KITCHEN SUPPLIES 561893 538278 9706 13909 WORK THERAPY 148290 132565 9825 5900 REPAIRS & MAINTENANCE 140137 140137 TAXES AND FEES 140003 120355 5685 13963 95370 85351 9871 148 9061544 6995769 1543575 522200 1257305 1690290 218665 267354 481078 313090 165354 134376 21747389 5599918 16665979 16147471 10397322 11460267 0 737031 29185703 30749879 593658 551766 0 768121 593658 1319887 X 25693637 26596587 2898408 2833405 28592045 29429992 29185703 30749879 -107021 944968 0 X 0 1 X 1 0 X 5776968 5217407 5240091 5410639 6898151 28543256 5776968 5217407 5240091 5410639 6898151 28543256 1268335 27274921 272887 337255 307712 117774 118016 1153644 1513778 16447 1530225 31227125 14197536 0.87340 0.80820 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2018 AMOUNT: $ 1,513,778. 2019 AMOUNT: $ 16,447. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2000000 41896 41896 2000000 2000000 41725 41725 2000000 2000000 40892 40892 2000000 2000000 44985 44985 2000000 2000000 20333 20333 2000000 0 0 7331500 7331500 13976078 5229531 8746547 439811 370387 69424 16147471 OPERATING LEASE LIABILITY 768121 768121 X 11691281 944968 1374500 417290 2736758 8954523 0 8954523 10853334 1374500 417290 1791790 9061544 0 9061544 PART X, LINE 2: THE ORGANIZATION FILES IRS FORM 990 AND STATE FORMS 199 AND RRF-1. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. THE ORGANIZATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. MANAGEMENT OF THE ORGANIZATION DOES NOT BELIEVE THE FINANCIAL STATEMENTS INCLUDE ANY UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF DIRECT BENEFIT TO DONORS 391,698. COST OF RENTAL PROPERTY 15,492. COST OF THRIFT STORE SALES 10,100. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF DIRECT BENEFIT TO DONORS 391,698. COST OF RENTAL PROPERTY 15,492. COST OF THRIFT STORE SALES 10,100. ANNUAL GALA 1782844 1782844 328385 CIRCLE OF MAJESTY 166346 166346 63313 0 1949190 1949190 391698 391698 -391698 X X 0 0 X X X X 0 0 0 0 0 0 0 0 0 SERGIO RIZZO-FONTANESI EXECUTIVE DIRECTOR 202264 0 0 0 0 0 9167 0 5583 0 217014 0 0 0 PART I, LINE 1A RABBI MARK BOROVITZ PROVIDED A HOUSING ALLOWANCE AS PART OF HIS COMPENSATION AGREEMENT. THIS IS REPORTED AS TAXABLE INCOME. RABBI MARK BOROVITZ IS PROVIDED A RABBI DISCRETIONARY FUND TO PROVIDE GRANTS AND ASSISTANCE TO INDIVIDUALS. THIS IS NOT TAXABLE INCOME AND IS REFLECTED AS AN EXPENDITURE FOR PROGRAM SERVICES. FORM 990, PART VI, SECTION B, LINE 11B THE AUDIT COMMITTEE SHALL HAVE THE RESPONSIBILITY FOR REVIEWING BEIT T'SHUVAH'S FORM 990 (INCLUDING ALL PERTINENT SCHEDULES) BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. A DRAFT OF THE FORM 990 SHOULD BE READY FOR REVIEW BY THE AUDIT COMMITTEE NO LATER THAN ONE MONTH PRIOR TO THE FILING DEADLINE. AFTER THE DRAFT OF THE FORM 990 HAS BEEN OBTAINED BY THE AUDIT COMMITTEE, THEY WILL HAVE NO MORE THAN TWO WEEKS TO COMPLETE THEIR REVIEW. IN CONDUCTING THEIR REVIEW OF THE DRAFT OF THE FORM 990, IT IS PREFERRED THAT THE AUDIT COMMITTEE SHALL CONDUCT A TOP-LEVEL OR BIG-PICTURE TYPE OF REVIEW. HOWEVER, IF THE AUDIT COMMITTEE DESIRES OR DEEMS IT NECESSARY TO CONDUCT A MORE DETAILED REVIEW OF THE FORM 990, THEN THEY SHOULD CONTACT THE PREPARER OF THE FORM 990 TO REQUEST COPIES OF THE RELEVANT DETAILED TAX RETURN WORK PAPERS WHICH THEY WOULD LIKE TO SEE. ONCE THE AUDIT COMMITTEE HAS COMPLETED ITS INITIAL REVIEW OF THE FORM 990, A MEETING OR CONFERENCE CALL WILL BE SCHEDULED WITH THE PREPARER OF THE FORM 990 (REGARDLESS OF WHETHER THE FORM 990 IS EXTERNALLY OR INTERNALLY PREPARED) TO DISCUSS ANY QUESTIONS, COMMENTS, AND SUGGESTED REVISIONS IDENTIFIED BY THE AUDIT COMMITTEE. THE PREPARER OF THE FORM 990 SHOULD MAKE ANY REVISIONS TO THE FORM 990 AS SOON AS FEASIBLY POSSIBLE TO ENSURE THAT THE FORM 990 IS FILED WITH THE INTERNAL REVENUE SERVICE ON A TIMELY BASIS. ALL OF THE QUESTIONS, COMMENTS, AND SUGGESTED REVISIONS SET FORTH BY THE AUDIT COMMITTEE SHOULD BE DOCUMENTED, ALONG WITH ANY RESPONSES FROM THE PREPARER OF THE FORM 990, IF APPLICABLE. AFTER THE FORM 990 HAS BEEN REVIEWED BY THE AUDIT COMMITTEE AND FILED WITH THE INTERNAL REVENUE SERVICE, THE AUDIT COMMITTEE WILL MAKE A PRESENTATION AT THE NEXT FULL BOARD OF DIRECTORS MEETING TO UPDATE THE FULL BOARD REGARDING ITS REVIEW OF THE FORM 990. AT THIS MEETING WITH THE FULL BOARD OF DIRECTORS, IT IS NOT REQUIRED FOR THE AUDIT COMMITTEE TO REVIEW ALL OF THEIR QUESTIONS, COMMENTS, AND SUGGESTED REVISIONS; A SUMMARY OF THEIR MORE IMPORTANT POINTS WILL BE SUFFICIENT. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST STATEMENT IS SIGNED BY BOARD MEMBERS AND OFFICERS OF THE ORGANIZATION ANNUALLY. THE STATEMENT REQUIRES DISCLOSURE OF FAMILY RELATIONSHIPS, BUSINESS RELATIONSHIPS AND ANY MONETARY TRANSACTIONS WITH THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 15 EACH YEAR THE FINANCE COMMITTEE MEETS TO REVIEW AND APPROVE THE SALARIES FOR EACH KEY POSITION AT BEIT T'SHUVAH. THE FINANCE COMMITTEE COLLECTS INDEPENDENT STATISTICAL DATA IN ORDER TO COMPARE BEIT T'SHUVAH WITH SIMILARLY SIZED NON-PROFIT AGENCIES THAT HAVE EQUIVALENT YEARLY BUDGETS. BASED UPON THIS INFORMATION AND AN IN-HOUSE REVIEW OF THE INDIVIDUALS' RANGE AND PERFORMANCE FROM THE PRIOR YEAR, THE COMMITTEE SUBSTANTIATES THEIR DECISION TO APPROVE THE SALARIES FOR THE SUBSEQUENT YEAR OF BEIT T'SHUVAH'S EXECUTIVE DIRECTOR, CFO, RABBI, CLINICAL DIRECTOR AND OTHER KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. FORM 990, PART VII, SECTION A, LINE 1C REPORTABLE COMPENSATION TO HARRIET ROSSETTO AND MARK BOROVITZ CONTAINED PAYOUTS OF THE THEIR EMPLOYMENT CONTRACTS AS BOTH INDIVIDUALS DECIDED TO RETIRE FROM BEIT T'SHUVAH. FORM 990, PART IX, LINE 11G PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 351,427. MANAGEMENT AND GENERAL EXPENSES 582,334. FUNDRAISING EXPENSES 7,117. TOTAL EXPENSES 940,878.