2024-05-09T15:44:12-05:00 2023-06-30 953309779 GURSEY SCHNEIDER LLP 2121 AVENUE OF THE STARS SUITE 1300 LOS ANGELES CA 90067 990 2022-07-01 954427291 A PLACE CALLED HOME APLA 3232327653 2830 SOUTH CENTRAL AVENUE LOS ANGELES CA 90011 NORAYMA CABOT CHIEF EXECUTIVE OFFICER 3232327653 2024-05-07 1 NORAYMA CABOT 999009999 0 NAZ AFSHAR P00441843 3105520960 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z NORAYMA CABOT 2830 SOUTH CENTRAL AVENUE LOS ANGELES CA 90011 7007599 0 X WWW.APCH.ORG X 1993 CA TO INSPIRE, ENCOURAGE, AND SUPPORT THE YOUNG PEOPLE IN SOUTH LA TO ACHIEVE SOCIAL, EMOTIONAL, AND ECONOMIC SUCCESS. 24 24 120 830 0 0 10281463 5211264 199544 200000 -160881 245839 -60819 0 10259307 5657103 647571 594437 0 0 5305726 6479114 43100 0 1284577 2790904 2691396 8787301 9764947 1472006 -4107844 19963059 16073374 868854 681645 19094205 15391729 X OUR MISSION IS TO INSPIRE, ENCOURAGE, AND SUPPORT THE YOUNG PEOPLE IN SOUTH LOS ANGELES TO ACHIEVE SOCIAL, EMOTIONAL, AND ECONOMIC SUCCESS. 0 0 494228 96442 180000 THE DAVIDOW COUNSELING DEPARTMENT WAS CREATED IN 1997, AND IN 2008, THE COUNSELING STAFF INTRODUCED A FAMILY SYSTEMS WRAPAROUND PROGRAM APPROACH THAT PROVIDED YEAR-ROUND SERVICES IN BOTH ENGLISH AND SPANISH. SINCE 2008, THE ORGANIZATION HAS BEEN PROVIDING SERVICES TO MEMBERS AND FAMILIES AT NO COST TO THEM. THE TEAM TAKES PRIDE IN TAKING A CLIENT-CENTERED APPROACH TO ENSURE CONTINUITY OF CARE. THROUGH THE DEPARTMENT, THE BENEFITING FAMILIES CAN ACCESS INDIVIDUAL COUNSELING, FAMILY THERAPY, GROUP THERAPY, CASE MANAGEMENT, THE APCH FOOD RESOURCE DEPOT AND LOCAL INDEPENDENT RESOURCES AND MORE. ADDITIONALLY, THE COUNSELING DEPARTMENT PROVIDES CLASSES AS PART OF REGULAR CLASS OFFERINGS THAT ASSIST MEMBERS IN DEVELOPING HEALTHY RELATIONSHIPS AND SKILLS NEEDED FOR OVERALL THRIVING. WHILE THE ORGANIZATION HAS STANDALONE SERVICES, THE ORGANIZATION ALSO PARTNERS WITH OTHER DEPARTMENTS TO ACCOMPLISH THE ORGANIZATION'S GOAL OF INCREASING THE SOCIAL EMOTIONAL LEARNING FOR ALL MEMBERS. 483762 400405 483789 THE HIGHER EDUCATION PROGRAM IN THE TEEN & YOUNG ADULTS DEPARTMENT IS FOCUSED ON ASSISTING APCH YOUTH TO GAIN ACCESS TO HIGHER EDUCATION. THE ORGANIZATION HELPS THE YOUTH TO BECOME ACADEMICALLY AND EMOTIONALLY PREPARED FOR A SUCCESSFUL LIFE AFTER HIGH SCHOOL. DAVID AND LINDA SHAHEEN VISITED A PLACE CALLED HOME (APCH) IN 2002, WITH A DESIRE TO IMPACT THE YOUTH OF SOUTH CENTRAL LOS ANGELES IN A MEANINGFUL WAY. TOGETHER, APCH AND THE SHAHEENS BEGAN A SCHOLARSHIP PROGRAM TO GIVE AT-RISK YOUTH AN OPPORTUNITY FOR HIGHER EDUCATION AND TO BREAK GENERATIONAL CYCLES OF POVERTY THROUGH HIGHER EDUCATION. MANY SCHOLARS HAVE BEEN INSPIRED BY THIS VISION AND HAVE AND WILL CONTINUE TO REALIZE THEIR HOPES AND DREAMS TO ATTEND AND GRADUATE FROM COLLEGE. MOST HAVE BEEN OR WILL BE, THE FIRST IN THEIR FAMILY TO DO SO. THE APCH SHAHEEN SCHOLARSHIP PROGRAM'S MISSION IS DEDICATED TO ASSISTING SCHOLARS WHO, WITHOUT ADDITIONAL SUPPORT, SERVICES AND ATTENTION, MIGHT NOT OTHERWISE PURSUE HIGHER EDUCATION. IN ADDITION TO PROVIDING FINANCIAL SUPPORT TO HELP COVER UNMET FINANCIAL NEEDS, APCH HELPS SCHOLARS OVERCOME BARRIERS ON THE PATH TO A COLLEGE DEGREE BY PROVIDING FINANCIAL AID ADVISING, ONE-ON-ONE ACADEMIC AND CAREER COUNSELING AND SPECIALIZED SUPPORT SERVICES. 393311 0 20000 ACADEMIC SUPPORT HAS BEEN AN INTEGRAL PART OF A PLACE CALLED HOME FROM ITS INCEPTION IN 1993. IT BEGAN AS A PLACE WHERE MEMBERS COULD DROP-IN TO RECEIVE HOMEWORK ASSISTANCE, AND LATER DEVELOPED INTO SCHEDULED CLASSES. IN 2020, AS A REACTION TO THE COVID PANDEMIC AND THE TRANSITION TO VIRTUAL LEARNING, ED SERVICES PROVIDED 1:1 ONLINE SUPPORT FOR MEMBERS WHO NEEDED ADDITIONAL HELP. WHILE THE EDUCATIONAL SERVICES DEPARTMENT HAS EVOLVED INTO PROVIDING A VARIETY OF PROGRAMS AND SERVICES, ENSURING THAT ALL MEMBERS HAVE ACCESS TO HOMEWORK SUPPORT IS AT ITS CORE. THE EDUCATIONAL SERVICES DEPARTMENT OFFERS HOMEWORK SUPPORT FOR ALL ITS MEMBERS. MEMBERS FROM A PLACE CALLED HOME, RISE, AND IMPACT RECEIVE ASSISTANCE IN THE FORM OF SCHEDULED HOMEWORK GROUP CLASSES, UNSCHEDULED HOMEWORK DROP-IN, AND PRE-SCHEDULED 1:1 TUTORING. AS STAFF, INTERNS AND VOLUNTEERS, APCH ASKS MEMBERS TO CHALLENGE THEMSELVES AND INVEST IN THEIR ACADEMIC GROWTH SO THAT THEY HAVE THE KNOWLEDGE AND SKILLS TO OBTAIN A POST SECONDARY EDUCATION OR PURSUE A REWARDING CAREER. 5982582 97590 5982582 97590 7353883 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 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 136 0 120 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 24 24 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 1 0 CA X X NORAYMA CABOT 3232327653 2830 SOUTH CENTRAL AVENUE LOS ANGELES CA 90011 BARBARA GLAZER CO-VICE CHAIR 1.00 X X 0 0 0 GARETH SCHWEITZER BOARD CHAIR 1.00 X X 0 0 0 SUSAN NAPIER CO-VICE CHAIR 1.00 X X 0 0 0 HAMED TAVAJOHI TREASURER 1.00 X X 0 0 0 SHARON HAUPTMAN DIRECTOR 1.00 X 0 0 0 DAWN CAMPBELL DIRECTOR 1.00 X 0 0 0 PATRICIA CONNOR DIRECTOR 1.00 X 0 0 0 MICHAEL CONVERSE DIRECTOR 1.00 X 0 0 0 JACQUELINE JIMENEZ DIRECTOR 1.00 X 0 0 0 LOUISE HAMAGAMI DIRECTOR 1.00 X 0 0 0 ROBERT ISRAEL DIRECTOR 1.00 X 0 0 0 MICHELLE RAIMO KOUYATE DIRECTOR 1.00 X 0 0 0 THOMAS MCCABE DIRECTOR 1.00 X 0 0 0 MELISSA PALAZZO DIRECTOR 1.00 X 0 0 0 HOWARD SHERWOOD DIRECTOR 1.00 X 0 0 0 STEPHANIE SHERWOOD DIRECTOR 1.00 X 0 0 0 VERA B STEWART DIRECTOR 1.00 X 0 0 0 MARSHALL WAX DIRECTOR 1.00 X 0 0 0 SUSAN WOLF DIRECTOR 1.00 X 0 0 0 MARYELLEN ZARAKAS DIRECTOR 1.00 X 0 0 0 ADAM ROSENBLATT DIRECTOR 1.00 X 0 0 0 EDGAR MORALES DIRECTOR 1.00 X 0 0 0 ETHAN SMITH DIRECTOR 1.00 X 0 0 0 KATHRYN FRAZIER DIRECTOR 1.00 X 0 0 0 NORAYMA CABOT CHIEF EXECUTIVE OFFICER 40.00 X 0 0 0 KATIE ALHEIM CHIEF DEVELOPMENT OFFICER 40.00 X 132563 0 5860 OFELIA MANCERA CHIEF ADMINISTRATIVE OFFICER 40.00 X 0 0 0 JEWEL E DELEGALL CHIEF PROGRAM OFFICER 40.00 X 139303 0 6658 GILBERT F RADILLO SR. DIRECTOR OF ENGAGEMENT 40.00 X 111983 0 4045 ASHLEY D DAVIS EMPLOYEE 40.00 X 117264 0 4766 JASMINE TAYLOR FORMER COO 40.00 X 156030 0 10117 JONATHAN N ZEICHNER FORMER CEO 40.00 X 315802 0 3256 972945 0 34702 6 1 1 0 A LA CARTE SOLUTIONS 5178 EMPORIA AVENUE CULVER CITY CA 90230 ACCOUNTING SERVICES 170785 DATASTREAM 1146 N CENTRAL AVENUE 103 GLENDALE CA 91202 IT SERVICES 107009 2 832634 80742 4297888 340260 5211264 RISE HIGH SCHOOL 900099 200000 200000 200000 242937 242937 1094831 1091929 2902 2902 2902 258567 832634 258567 0 5657103 200000 0 245839 594437 594437 972946 719980 87565 165401 4606525 3408828 414587 783110 76126 48491 19686 7949 403886 257268 104444 42174 419631 319755 30157 69719 23486 23486 294261 106209 154031 34021 134 134 298625 157406 90136 51083 5990 5990 30695 24857 5838 284709 269169 7226 8314 84552 56650 15219 12683 PROGRAM RELATED EXPENSE 507918 507918 CONTRIBUTED NON-FINANCI 340260 321637 17833 790 OUTSIDE SERVICES 248544 144264 79084 25196 SUPPLIES AND MATERIALS 126548 123321 2760 467 445674 293693 74435 77546 9764947 7353883 1126487 1284577 1047388 470867 3615126 927753 3809259 1807976 57588 154845 9131531 2978521 6089447 6153010 5344251 6558923 19963059 16073374 868854 681645 868854 681645 X 10450483 9108765 8643722 6282964 19094205 15391729 19963059 16073374 -4107844 405368 0 X X 0 1 X 1 0 X 6374468 13250829 8023676 10281463 5211264 43141700 6374468 13250829 8023676 10281463 5211264 43141700 5251728 37889972 56582 40621 43063 181909 242937 565112 43706812 1307328 0.86690 0.89100 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 206743 30120 236863 201615 5128 206743 201089 526 201615 200000 1234 -145 201089 200000 200000 0.15563 0.84437 0.00000 0 0 1796703 1796703 5757802 1713076 4044726 1333192 1130719 202473 243834 134726 109108 6153010 X 7346312 405367 1307328 1712695 5633617 23486 23486 5657103 11048789 1307328 1307328 9741461 23486 23486 9764947 PART V, LINE 4: GENERAL OPERATING SUPPORT PART X, LINE 2: APCH IS A PUBLIC CHARITY EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR FEDERAL AND STATE INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. APCH MAY BE SUBJECT TO UNRELATED BUSINESS INCOME TAX FOR INCOME FROM OPERATING ACTIVITIES NOT RELATED TO THEIR EXEMPT PURPOSE. UNRELATED BUSINESS INCOME IS TAXED BASED ON THE APPLICABLE STATUTORY FEDERAL AND STATE INCOME TAX RATES FOR FOR-PROFIT ORGANIZATIONS. MANAGEMENT DOES NOT ANTICIPATE ANY INCOME BEING SUBJECT TO UNRELATED BUSINESS INCOME TAX DURING THE CURRENT YEAR. APCH'S ACCOUNTING POLICY IS TO PROVIDE LIABILITIES FOR UNCERTAIN TAX POSITIONS (INCLUDING PENALTIES AND INTEREST) WHEN A TAX POSITION WOULD NOT BE CONSIDERED MORE LIKELY THAN NOT TO BE UPHELD BY A TAX AUTHORITY EXAMINATION. MANAGEMENT IS NOT AWARE OF ANY VIOLATION OF ITS TAX STATUS (BEING EXEMPT FROM INCOME TAXES), NOR ANY EXPOSURE TO UNRELATED BUSINESS INCOME TAX. APCHS FEDERAL INCOME TAX AND INFORMATIONAL RETURNS FOR TAX YEARS 2020 AND SUBSEQUENT REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE RETURNS FOR CALIFORNIA, APCHS MOST SIGNIFICANT JURISDICTION, REMAIN SUBJECT TO EXAMINATION BY THE CALIFORNIA FRANCHISE TAX BOARD FOR YEARS 2019 AND SUBSEQUENT. APCH GALA FOR THE CHILDREN 724318 520091 204227 204227 GIRLPOWER LUNCHEON 366883 312543 54340 54340 1091201 832634 258567 258567 258567 0 1 SCHOLARSHIPS 55 488371 COMMUNITY SPECIFIC ASSISTANCE 109 106066 PART I, LINE 2: FOR ANY GRANTS MADE BY APCH, THE ORGANIZATION CONDUCTS THE PROPER PRE-GRANT DUE DILIGENCE TO ENSURE THAT THE RECIPIENT IS TRULY CHARITABLE. AS A GRANT RECIPIENT, APCH IS REQUIRED TO SUBMIT GRANT INTERIM AND FINAL DETAILED EXPENSE REPORTS FOR SPECIFIC GRANT PERIODS SUCH AS SEMIANNUAL AND ANNUAL REPORTS TO THE FOUNDATION, INDIVIDUAL, OR OTHER TYPE ORGANIZATIONS THAT REQUESTED SUCH REPORTS ON THE GRANT AGREEMENT. IN ADDITION TO COMPLETING THESE REPORTS, APCH IS ALSO REQUIRED TO PROVIDE AN ANNUAL DATA REPORT THAT MAY INCLUDE OTHER GENERAL INFORMATION SUCH AS POST-SECONDARY INSTITUTION THE STUDENT ATTENDS, FINANCIAL AID DATA, AND OTHER DEMOGRAPHIC INFORMATION OUTLINED BY THE ORGANIZATION WHO REQUESTED SUCH INFORMATION. 0 0 0 0 0 0 0 0 0 JONATHAN N ZEICHNER FORMER CEO 191446 0 0 0 124356 0 3256 0 0 0 319058 0 0 0 JASMINE TAYLOR FORMER COO 152479 0 0 0 3551 0 10117 0 0 0 166147 0 0 0 SCHEDULE J PAGE 2 LINE 1A IN CALENDAR YEAR 2022, APCH'S FORMER CEO, JONATHAN N. ZEICHNER, RECEIVED TOTAL COMPENSATION OF $315,802. THIS AMOUNT INCLUDED $124,356 AS SEVERANCE PAY, GRANTED IN ACCORDANCE WITH THE TERMS SET FORTH IN THE EMPLOYMENT AGREEMENT UPON TERMINATION. THE SEVERANCE PAYMENT WAS MADE TO RECOGNIZE MR. ZEICHNER'S CONTRIBUTIONS DURING HIS TENURE OF OVER 13 YEARS AND TO FACILITATE A SMOOTH TRANSITION OF LEADERSHIP WITHIN THE ORGANIZATION. ADDITIONALLY, THE COMPENSATION INCLUDED $31,748 FOR ACCRUED BUT UNUSED VACATION PAYOUT, IN LINE WITH OUR EMPLOYMENT AND COMPENSATION POLICIES. THE REMAINDER OF $159,698 REPRESENTS REGULAR SALARY AND OTHER COMPENSATIONS UP TO THE TERMINATION DATE. X 179148 FMV X 146 80349 FMV X PROGRAM SUPPLY 70 59781 FMV X SCHOOL SUPPLY 36 20982 FMV 0 0 0 PART I, COLUMN (B): NUMBER OF NON-CASH CONTRIBUTIONS RECEIVED FROM VARIOUS PROGRAMS. FORM 990, PART I, LINE 19 IN THE FISCAL YEAR ENDED JUNE 2023, OUR FINANCIAL STATEMENTS PRESENTED AN OPERATING DEFICIT. THIS OPERATING DEFICIT PRIMARILY RESULTS FROM OUR ACCOUNTING FOR MULTI-YEAR PLEDGES IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP), WHICH REQUIRE US TO RECOGNIZE THE FULL AMOUNT OF PLEDGES IN THE YEAR THEY ARE COMMITTED, EVEN THOUGH THESE FUNDS ARE INTENDED FOR USE OVER MULTIPLE YEARS. CONSEQUENTLY, WHILE IT APPEARS THAT WE HAVE A SIGNIFICANT OPERATING DEFICIT, IT IS IMPORTANT TO NOTE THAT THIS DOES NOT EQUATE TO A CASH DEFICIT. THE FUNDS FROM THESE PLEDGES HAVE BEEN RECEIVED AND ARE EARMARKED FOR FUTURE USE, CONSISTENT WITH THE DONORS' STIPULATIONS. THIS ACCOUNTING METHOD, WHILE RESULTING IN A SEEMING DISCREPANCY BETWEEN OUR OPERATING BUDGET AND CASH FLOWS, IS A COMMON PRACTICE AMONG NONPROFITS THAT RECEIVE MULTI-YEAR GRANTS. WE ARE COMMITTED TO TRANSPARENCY AND CLARITY IN OUR FINANCIAL REPORTING, AND WE PROVIDE THIS NOTE TO ENSURE THAT OUR STAKEHOLDERS UNDERSTAND THE NATURE OF OUR FINANCIAL POSITION AND THE TIMING OF OUR REVENUES AND EXPENSES. FORM 990, PART VI, SECTION A, LINE 2 HOWARD SHERWOOD AND STEPHANIE SHERWOOD HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE FORM 990 IS REVIEWED BY VARIOUS MEMBERS OF THE BOARD OF DIRECTORS. ANY QUESTIONS OR PROPOSED REVISIONS/ADDITIONS ARE COMMUNICATED BY THE REVIEWERS TO THE OUTSIDE CPA PREPARER OF THE FORM 990. A COPY OF THE FINAL FORM 990 IS FORWARDED TO ALL MEMBERS OF THE ORGANIZATION'S BOARD OF DIRECTORS BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C PERIODIC REVIEWS ARE CONDUCTED TO ENSURE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD DETERMINES THE CHIEF EXECUTIVE OFFICER'S COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT, REVIEW OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT.