2024-05-15T16:49:24-05:00 2023-06-30 461171913 S D MAYER & ASSOCIATES LLP 235 MONTGOMERY STREET 26TH FL SAN FRANCISCO CA 94104 990 2022-07-01 510192551 ADOLESCENT COUNSELING SERVICES ADOL 6504240852 1779 WOODSIDE ROAD 200 REDWOOD CITY CA 94061 PHILIPPE REY EXECUTIVE DIRECTOR 6504240852 2024-05-15 1 PHILIPPE REY 999009999 0 STEPHEN D MAYER P00022797 4156914040 2024-05-13 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z PHILIPPE REY 1779 WOODSIDE ROAD 200 REDWOOD CITY CA 94061 1963093 0 X ACS-TEENS.ORG X 1975 CA PROVIDES COUNSELING & OUTPATIENT SUBSTANCE ABUSE TREATMENT TO ADOLESCENTS. 11 11 18 40 0 0 1529823 1525192 150184 122079 110815 24725 258380 257586 2049202 1929582 0 0 0 0 1145593 1200055 0 0 138943 316059 370918 1461652 1570973 587550 358609 2323430 3327291 70816 602902 2252614 2724389 X ADOLESCENT COUNSELING SERVICES ("ACS OR ORGANIZATION") IS A NONPROFIT 501(C)(3) ORGANIZATION, INCORPORATED IN 1975 IN THE STATE OF CALIFORNIA. ACS ADDRESSES THE EMOTIONAL DEVELOPMENTAL NEEDS OF ADOLESCENTS AND THEIR FAMILIES IN SANTA CLARA AND NEIGHBORING COUNTIES. 0 0 329616 THE ON-CAMPUS COUNSELING PROGRAM: FOUNDED IN 1980, THE MISSION OF THE ON-CAMPUS COUNSELING PROGRAM (OCCP) IS TO PROVIDE FREE COUNSELING SERVICES FOR TEENS AND THEIR FAMILIES AT SECONDARY SCHOOLS. BI-LINGUAL SERVICES ARE PROVIDED WHEN NECESSARY AND APPROPRIATE. 456924 34272 OUTLET: OFFERS SUPPORT GROUPS AND LEADERSHIP SERVICES TO LESBIAN, GAY, BISEXUAL, TRANSGENDER, QUEER/QUESTIONING, INTERSEX, AND ASEXUAL/ALLY+ (LGBTQIA+) YOUTH. OUTLET ALSO WORKS WITHIN COMMUNITY INSTITUTIONS TO CHANGE HOW LGBTQIA+ YOUTH ARE TREATED THROGH ITS SIGNATURE UNIQUE (UNDERSTANDING ISSUES IN THE QUEER EXPERIENCE) TRAININGS. 301865 41847 ADOLESCENT SUBSTANCE ABUSE TREATMENT: IS AN OUTPATIENT TREATMENT PROGRAM FOR ADOLESCENTS. A CLIENT CAN MOVE PROGRESSIVELY THROUGH THREE PROGRAM LEVELS OR ENTER THE PROGRAM AT ANY LEVEL ACCORDING TO INDIVIDUAL NEED. THE SERVICES ARE AVAILABLE TO PRETEENS, TEENS AND THEIR FAMILIES, INCLUDING PARENTS AND SIBLINGS ON A SLIDING SCALE BASIS. 206087 45960 COMMUNITY COUNSELING PROGRAM: STARTED IN SEPTEMBER 2008, THE MISSION OF THE COMMUNITY COUNSELING PROGRAM (CCP), FORMALLY KNOWN AS AFTER-SCHOOL COUNSELING PROGRAM (ASCP), IS TO PROVIDE AFFORDABLE OUT-PATIENT ASSESSMENT, TREATMENT AND EDUCATION FOR ALL TEENS AND THEIR FAMILIES IN NEED OF COUNSELING SERVICES IN OUR COMMUNITY. 206087 45960 1294492 1 1 0 0 0 0 0 0 0 1 1 1 0 1 1 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 33 0 1 18 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X X VIVIEN FITZHUGH 6504240852 1779 WOODSIDE ROAD STE 200 REDWOOD CITY CA 94061 BONNIE SUGIYAMA PRESIDENT 2.00 X X 0 0 0 DAVE KOHN VICE PRESIDENT 2.00 X X 0 0 0 CINDY NATHAN TREASURER 2.00 X X 0 0 0 ALAN MARCUM SECRETARY 2.00 X X 0 0 0 SHANA FARLEY DIRECTOR 2.00 X 0 0 0 IRENE KENNEDY DIRECTOR 2.00 X 0 0 0 LAUREN SCHLEZINGER DIRECTOR 2.00 X 0 0 0 GLEN GEISS DIRECTOR 2.00 X 0 0 0 JOLIE LOU DIRECTOR 2.00 X 0 0 0 PHILIPPE REY EXECUTIVE DIRECTOR 40.00 X X 162800 0 59075 DENNIS MANALO DIRECTOR 2.00 X 0 0 0 KARLA YOUNG DIRECTOR 2.00 X 0 0 0 162800 0 59075 1 0 1 0 0 51282 1473910 1525192 PROGRAM FEES 624100 122079 122079 122079 25236 25236 511 -511 -511 -511 290586 33000 257586 257586 1929582 122079 0 282311 X 162800 141636 9768 11396 880876 775282 42167 63427 78338 53338 10043 14957 78041 67980 3907 6154 28750 28750 698 698 178844 168131 5959 4754 1804 1231 468 105 11309 4505 2542 4262 69427 49770 9040 10617 12136 3439 2612 6085 533 533 14164 8894 3373 1897 EQUIP. RENTAL AND MAINT 25068 10441 7165 7462 MISCELLANEOUS 8758 1955 6803 TRANSACTION/PROCESSING 8512 5510 3002 SUPPLIES 5628 1443 3687 498 5287 937 23 4327 1570973 1294492 137538 138943 308796 132942 238615 337647 596800 751063 10733 10912 21533 15672 0 5861 999776 162034 1584967 6676 503899 2323430 3327291 70816 103673 0 499229 70816 602902 X 1882614 2344389 370000 380000 2252614 2724389 2323430 3327291 358609 113166 0 X 0 1 X 1 0 X 854240 1326483 1162095 1529823 1525192 6397833 854240 1326483 1162095 1529823 1525192 6397833 290478 6107355 7924 6641 7577 7543 25236 54921 240128 251754 215440 287365 290586 1285273 7738027 667607 0.78930 0.78300 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: FUNDRAISING EVENTS - 2018 AMOUNT: $ 240,128. 2019 AMOUNT: $ 251,754. 2020 AMOUNT: $ 215,440. 2021 AMOUNT: $ 287,365. 2022 AMOUNT: $ 290,586. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 162034 65000 6516 0 233550 168005 20000 -18376 7595 162034 138649 36553 7197 168005 145909 -6 7254 138649 145909 7297 -7297 145909 1.00000 0.00000 0.00000 1 0 21533 15672 5861 5861 BOND FUNDS 27846 F EQUITY FUNDS 201895 F EXCHANGE TRADED FUNDS 1355226 F 1584967 SECURITY DEPOSITS 7735 OPERATING ROU ASSET 496164 503899 OPERATING LEASE LIABILITY 499229 499229 X 2637843 113166 562793 33000 708959 1928884 698 698 1929582 2166068 562793 33000 595793 1570275 698 698 1570973 PART V, LINE 4: THE ORGANIZATION HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT FUNDS WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS. ENDOWMENT ASSETS INCLUDE BOARD DESIGNATED FUNDS. THE PRIMARY OBJECTIVE FOR BOARD-DESIGNATED FUNDS SHALL ALSO BE PROTECTION OF CAPITAL, BUT WITH A HIGHER TOLERANCE FOR RISK AND A HIGHER EMPHASIS ON RETURN. LIQUIDITY IS NOT A PRIORITY SINCE THE ORGANIZATION DOES NOT EXPECT TO EXPEND THESE BOARD-DESIGNATED FUNDS ON SHORT-NOTICE. THE ORGANIZATION INVESTS THESE BOARD-DESIGNATED FUNDS IN SECURITIES AND MUTUAL FUNDS SUCH AS DIVERSIFIED STOCK AND BOND PORTFOLIOS BUT NOT IN HIGHLY SPECULATIVE INVESTMENTS. WHEN INVESTING ALL ENDOWMENT FUNDS, MANAGEMENT OF THE ORGANIZATION BEARS IN MIND THE "PRUDENT INVESTOR RULE". UNDER THE "PRUDENT INVESTOR RULE", THE ORGANIZATION HAS A FIDUCIARY RESPONSIBILITY TO DONOR-RESTRICTED FUNDS SIMILAR TO THAT OF A TRUSTEE TO A BENEFICIARY. ACCORDINGLY, THE ORGANIZATION IS SUBJECT TO THE TRUST LAW CONCEPT THAT A TRUSTEE SHOULD INVEST A BENEFICIARY'S FUNDS AS A PRUDENT INVESTOR WOULD INVEST THEIR OWN FUNDS. IF THERE ARE DONOR-SPECIFIC INVESTMENT GUIDELINES, THOSE GUIDELINES SUPERSEDE THE INVESTMENT POLICY OF THE ORGANIZATION AND THE ORGANIZATION SHALL ADHERE TO THOSE GUIDELINES. HISTORICALLY, UNDER THE BOARD OF DIRECTORS AND FINANCE COMMITTEE GUIDELINES, THE ANNUAL DISTRIBUTION FROM THE ENDOWMENT IS TARGETED AT 5% OF THE BEGINNING OF THE YEAR BALANCE OF THE ENDOWMENT. THE ORGANIZATION RESERVES THE RIGHT TO MODIFY THE SPENDING POLICY. TO ACHIEVE THE ORGANIZATION'S DISTRIBUTION POLICY, THE ENDOWMENT ASSETS ARE INVESTED IN A PORTFOLIO COMPRISED OF CASH EQUIVALENTS, EQUITY SECURITIES, FIXED INCOME SECURITIES, AND MUTUAL FUNDS. THE PORTFOLIO IS DESIGNED TO MAXIMIZE LONG-TERM TOTAL INVESTMENT RETURN WHILE MAXIMALLY SUPPORTING THE ORGANIZATION'S ENDOWMENT PROJECT. PART X, LINE 2: THE INTERNAL REVENUE SERVICE AND THE CALIFORNIA FRANCHISE TAX BOARD HAVE DETERMINED THAT ACS IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND THE CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701(D). AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, ACS RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION FOLLOWING AN AUDIT. FOR TAX POSITIONS MEETING THE MORE-LIKELY-THAN-NOT THRESHOLD, THE AMOUNT RECOGNIZED IN THE FINANCIAL STATEMENTS IS THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH THE RELEVANT TAX AUTHORITY. ACS CONSIDERED ALL TAX POSITIONS FOR WHICH THE STATUTE OF LIMITATIONS REMAINED OPEN AND DETERMINED THERE WERE NO UNRECOGNIZED TAX BENEFITS AS OF JUNE 30, 2023 AND 2022. THE FISCAL YEARS ENDED JUNE 30, 2019, 2020, 2021, AND 2022 ARE STILL OPEN TO AUDIT FOR BOTH FEDERAL AND STATE PURPOSES. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES RECLASSIFIED TO REVENUE 33,000. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES RECLASSIFIED TO REVENUE PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES RECLASSIFIED TO REVENUE 33,000. OUT TO EAT 121515 121515 21153 SPRING EVENT 158896 158896 11847 10175 10175 290586 290586 33000 33000 257586 0 0 0 0 0 0 0 0 0 PHILIPPE REY EXECUTIVE DIRECTOR 162800 0 0 0 0 0 0 0 59075 0 221875 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B EACH MEMBER OF THE BOARD OF DIRECTORS RECEIVES A COPY OF THE FORM 990 TO REVIEW. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS AND DIRECTORS ARE REQUIRED TO ANNUALLY REVIEW THE CONFLICT OF INTEREST POLICY. THE ORGANIZATION MONITORS ANY KNOWN VIOLATIONS OF POLICY UNTIL IT HAS BEEN RESOLVED. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD REVIEWS COMPENSATION OF THE EXECUTIVE DIRECTOR, OFFICERS, AND KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 ADOLESCENT COUNSELING SERVICES PROVIDES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS TO ANYONE REQUESTING THEM. FURTHERMORE, THE CALIFORNIA ATTORNEY GENERAL MAINTAINS A PUBLICLY VIEWABLE WEBSITE WITH SCANNED COPIES OF THE ORGANIZATION'S 990 INFORMATION RETURNS. FORM 990, PART IX, LINE 11G CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 168,131. MANAGEMENT AND GENERAL EXPENSES 5,959. FUNDRAISING EXPENSES 4,754. TOTAL EXPENSES 178,844.