Form 990 for tax year 2022
Filed by OPTIONS FOR LEARNING.
This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.
What the amendment changed
Compared with the latest return for 2022 , filed 24 June 2024. matched by us Only the Part I totals and the names listed in Part VII are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.
Listed only on the earlier return
- DOLORES MEADE THRU 0131
- JEFFREY K ESPINOZA THRU 1216
- JOHN BECK
- LISA BROWN THRU 1205
- MARGARITE BUITRAGO
Listed only on the later return
- DOLORES MEADE THRU 013122
- JEFFREY ESPINOZA THRU 121622
- JOHN BECK 083123
- LISA BROWN THRU 120522
- MARGARITA BUITRAGO
Totals
- Total revenue
- $142,117,417
- Total expenses
- $133,374,343
- Contributions and grants received
- $137,057,816
- Grants paid
- $0
- Program service revenue
- $4,044,582
- Investment income
- $450,873
- Other revenue
- $564,146
- Total assets, end of year
- $91,648,887
- Total liabilities, end of year
- $47,174,509
- Net assets or fund balances, end of year
- $44,474,378
- Program services expenses (Part IX)
- $126,031,320
- Management and general expenses
- $7,343,023
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $126,031,320
Program services were 94.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1e · Government grants (contributions)
$137,057,816
-
2a · Program service revenue: PARENT FEES
total $4,044,582 · related or exempt $4,044,582
-
3 · Investment income
total $440,434 · excluded $440,434
-
6a · Gross rents
real property $874,459
-
6b · Less rental expenses
real property $707,242
-
6c · Rental income or loss
real property $167,217
-
6d · Net rental income or loss
total $167,217 · unrelated business $192,739 · excluded -$25,522
-
7a · Gross sales of assets other than inventory
other assets $10,439
-
7b · Less cost or other basis and sales expenses
other assets $0
-
7c · Gain or loss
other assets $10,439
-
7d · Net gain or loss
total $10,439 · excluded $10,439
-
11a · Other revenue: GUARDIAN LIFE INSURANCE: REFUND F
total $213,683 · excluded $213,683
-
11b · Other revenue: ATRIUM LOAN PAYMENT
total $127,900 · excluded $127,900
-
11c · Other revenue: VENDOR REBATE / INCENTIVE
total $30,836 · excluded $30,836
-
11d · All other revenue
total $24,510 · excluded $24,510
-
11e · Other revenue, total
$396,929
Functional expenses
Part IX, the statement of functional expenses.
-
5 · Compensation of officers, directors and key employees
total $1,305,508 · program services $239,400 · management and general $1,066,108
-
7 · Other salaries and wages
total $41,752,641 · program services $38,437,499 · management and general $3,315,142
-
8 · Pension plan contributions
total $1,602,943 · program services $1,392,704 · management and general $210,239
-
9 · Other employee benefits
total $4,018,746 · program services $3,852,035 · management and general $166,711
-
10 · Payroll taxes
total $3,556,529 · program services $3,243,617 · management and general $312,912
-
11b · Fees: legal
total $231,795 · program services $196,105 · management and general $35,690
-
11c · Fees: accounting
total $121,500 · program services $121,500
-
12 · Advertising and promotion
total $254,992 · program services $243,614 · management and general $11,378
-
13 · Office expenses
total $3,910,280 · program services $3,507,021 · management and general $403,259
-
16 · Occupancy
total $1,815,948 · program services $1,728,200 · management and general $87,748
-
17 · Travel
total $669,638 · program services $638,063 · management and general $31,575
-
19 · Conferences, conventions and meetings
total $490,584 · program services $461,423 · management and general $29,161
-
22 · Depreciation, depletion and amortization
total $568,388 · program services $474,677 · management and general $93,711
-
23 · Insurance
total $462,971 · program services $321,356 · management and general $141,615
-
24a · Other expenses: PROVIDER CONTRACTS
total $60,518,801 · program services $60,518,801
-
24b · Other expenses: OTHER SUPPLIES
total $3,763,242 · program services $3,359,983 · management and general $403,259
-
24c · Other expenses: OTHER CONTRACTED SERVIC
total $2,457,027 · program services $1,740,392 · management and general $716,635
-
24d · Other expenses: UTILITIES
total $1,953,837 · program services $1,774,425 · management and general $179,412
-
24e · All other expenses
total $3,918,973 · program services $3,780,505 · management and general $138,468
Balance sheet
Part X, book values.
-
2 · Savings and temporary cash investments
beginning of year $33,191,470 · end of year $27,792,947
-
3 · Pledges and grants receivable
beginning of year $8,696,950 · end of year $11,678,115
-
4 · Accounts receivable
beginning of year $20,168 · end of year $76,338
-
7 · Other notes and loans receivable
beginning of year $186,728 · end of year $178,962
-
9 · Prepaid expenses and deferred charges
beginning of year $767,549 · end of year $1,085,102
-
10a · Land, buildings and equipment: cost or other basis
$45,587,794
-
10b · Land, buildings and equipment: accumulated depreciation
$10,580,136
-
10c · Land, buildings and equipment, net
beginning of year $8,828,845 · end of year $35,007,658
-
11 · Investments: publicly traded securities
end of year $12,332,752
-
15 · Other assets
beginning of year $0 · end of year $3,497,013
-
17 · Accounts payable and accrued expenses
beginning of year $9,546,284 · end of year $11,670,061
-
18 · Grants payable
beginning of year $273,911 · end of year $589,695
-
19 · Deferred revenue
beginning of year $1,505,458 · end of year $9,730,358
-
20 · Tax-exempt bond liabilities
end of year $16,522,100
-
23 · Secured mortgages and notes payable
beginning of year $1,196,795 · end of year $1,116,425
-
25 · Other liabilities
beginning of year $3,770,710 · end of year $7,545,870
-
27 · Net assets without donor restrictions
beginning of year $35,398,552 · end of year $44,474,378
Mission and programs · 2022
Mission
OPTIONS FOR LEARNING IS A LEADER IN PREPARING CHILDREN AND SUPPORTING FAMILIES FOR LIFE SUCCESS THROUGH INNOVATIVE, QUALITY CHILD DEVELOPMENT PROGRAMS.VISION: ALL CHILDREN WILL ACHIEVE THEIR FULL POTENTIAL.VALUES: RESPECT; INTEGRITY; ACCOUNTABILITY; PROFESSIONALISM; ADVOCACY; RIGHT TO ACCESS QUALITY EDUCATION; A GREAT PLACE FOR CHILDREN AND EMPLOYEES TO WORK, LEARN, AND SUCCEED; PERSONAL RAPPORT BETWEEN STAFF AND FAMILIES; SERVING A CULTURALLY AND ECONOMICALLY DIVERSE COMMUNITY; INNOVATIVE AND CREATIVE CONTRIBUTIONS TO OUR FIELD.
Activities or mission (Part I)
OPTIONS FOR LEARNING IS A LEADER IN PREPARING CHILDREN AND FAMILIES FOR LIFE SUCCESS THROUGH INNOVATIVE, QUALITY CHILD DEVELOPMENT PROGRAMS.
-
CHILD DEVELOPMENT - SEE SCHEDULE OCHILD DEVELOPMENTSTATE PRESCHOOLSTATE PRESCHOOL OFFERS A FREE HALF-DAY, SCHOOL-YEAR EDUCATIONAL PROGRAM IN SPECIFIC COMMUNITIES. THREE- AND 4-YEAR-OLDS FROM LOW-INCOME FAMILIES AND/OR ABUSED/NEGLECTED CHILDREN ARE ELIGIBLE FOR THE EDUCATIONAL PROGRAM. THE PROGRAM IS FUNDED BY THE CALIFORNIA DEPARTMENT OF EDUCATION. FULL-DAY PRESCHOOLFULL-DAY PRESCHOOL IS A COMPREHENSIVE FULL-DAY, FULL-YEAR PRESCHOOL PROGRAM FOR CHILDREN AGES 3 TO 4 WHOSE PARENTS ARE WORKING OR ARE IN A VOCATIONAL TRAINING PROGRAM. EARLY LEARNING CENTERS ARE FUNDED BY THE CALIFORNIA DEPARTMENT OF EDUCATION FOR 3- AND 4-YEAR-OLD CHILDREN; THE CHILD START PROGRAM IS FUNDED BY A COMBINATION OF HEAD START FUNDING AND THE STATE OF CALIFORNIA'S DEPARTMENT OF EDUCATION FOR 3- AND 4-YEAR-OLD CHILDREN. THE CHILD START PROGRAM ADHERES TO THE FEDERAL HEAD START REQUIREMENTS. ONE TODDLER CLASSROOM FOR 2-YEAR-OLDS IS AVAILABLE AND IS FUNDED BY THE STATE OF CALIFORNIA'S DEPARTMENT OF EDUCATION.SURROUND CARESURROUND CARE IS A PROGRAM FOR ELEMENTARY SCHOOL-AGED CHILDREN DESIGNED TO MEET THE CHILD CARE NEEDS OF FAMILIES WHOSE PARENT/S ARE EMPLOYED. ACTIVITIES INCLUDE HOMEWORK TIME, RECREATION, AND ARTS AND CRAFTS. PROGRAM STAFF COORDINATE WITH SCHOOL PERSONNEL TO ADDRESS STUDENTS' EDUCATIONAL PROGRESS. THE PROGRAM IS OFFERED BEFORE AND AFTER SCHOOL AND IS CLOSED WHEN SCHOOL IS IN SESSION. FULL-DAY CARE IS PROVIDED ON MOST HOLIDAYS, SCHOOL VACATIONS, AND SUMMER RECESS. CHILDREN FROM LOW-INCOME FAMILIES WHOSE PARENTS ARE EMPLOYED, SEEKING EMPLOYMENT, OR ARE ENROLLED IN SCHOOL QUALIFY FOR CARE. SURROUND CARE IS FUNDED THROUGH THE CALIFORNIA DEPARTMENT OF SOCIAL SERVICES.CHILD CARE SERVICESCHILD CARE SERVICES PROVIDES SUBSIDIZED CHILD CARE, OBJECTIVE REFERRAL INFORMATION, AND THE PROMOTION OF HIGH-QUALITY CHILD CARE. CHILD CARE RESOURCE AND REFERRAL IS FUNDED BY THE CALIFORNIA DEPARTMENT OF SOCIAL SERVICES AND OFFERS FREE REFERRALS BY PHONE OR ONLINE TO FAMILIES SEEKING CHILD CARE. RESOURCES AND TRAININGS ARE AVAILABLE TO CHILD CARE PROVIDERS AND FUNDING TO RECRUIT LICENSED CHILD CARE PROVIDERS WITH THE CHILD CARE INITIATIVE PROJECT SUBSIDIZED CHILD CARE INCLUDES ALTERNATIVE PAYMENT, WHICH ASSISTS FAMILIES BY PAYING FOR CHILD CARE AT LICENSED FAMILY DAY CARE HOMES, CENTERS, AND COMMUNITY PROVIDERS. CALWORKS STAGES 2 AND 3 ASSIST FAMILIES TO AFFORD CHILD CARE WHO ARE ON OR HAVE LEFT WELFARE IN ORDER TO WORK OR ATTEND VOCATIONAL TRAINING. FAMILY CHILD CARE HOME EDUCATION NETWORKS OFFER A PROGRAM FOCUSED ON PROMOTING HIGH-QUALITY EARLY LEARNING ENVIRONMENTS IN LICENSED FAMILY CHILD CARE HOMES. IF A QUALIFIED SUBSIDIZED FAMILY CHOOSES A LICENSED HOME IN THIS CONTRACT, THE FCCHEN PROVIDER MUST FIRST MEET STANDARDS SET FORTH BY THE STATE.ENRICHMENT PROGRAM THIS PROGRAM PROVIDES COMPREHENSIVE SERVICES TO SCHOOL-AGE CHILDREN, YOUTH, AND THEIR FAMILIES. A FREE AFTER-SCHOOL PROGRAM THAT PROVIDES ENRICHMENT ACTIVITIES, TEACHES LIFE SKILLS, AND ENHANCES ACADEMIC SKILLS IS OFFERED AT ELEMENTARY AND INTERMEDIATE SCHOOLS. THE PROGRAM IS FUNDED BY THE CALIFORNIA DEPARTMENT OF EDUCATION AFTER SCHOOL EDUCATION AND SAFETY (ASES) PROGRAM.
Expenses $76,564,444 · Revenue $4,163,873
-
HEAD START - SEE SCHEDULE OHEAD START (SOUTH EL MONTE/PASADENA)THREE AND FOUR-YEAR OLD CHILDREN ARE ENROLLED IN A PART DAY, SCHOOL-YEAR EDUCATION PROGRAM, WHICH MAY BE CENTER-BASED OR HOME-BASED. FAMILIES MUST MEET INCOME AND RESIDENTIAL ELIGIBILITY. HEAD START OFFERS SERVICES FOR CHILDREN WITH SPECIAL NEEDS. CHILDREN ENROLLED IN THE HOME-BASED HEAD START PROGRAM AND THEIR PARENT/S MEET WITH A PARENT EDUCATOR ONCE A WEEK FOR 90 MINUTES PER MEETING. THE CHILD AND PARENT/S PARTICIPATE IN TWO SOCIAL GATHERINGS PER MONTH. HEAD START IS A FEDERALLY FUNDED PROGRAM. EARLY HEAD STARTEARLY HEAD START IS A PROGRAM DESIGNED AS A FULL-DAY, FULL-YEAR, CENTER- AND HOME-BASED PROGRAM FOR EXPECTANT FAMILIES, CHILDREN (BIRTH TO AGE 3), AND THEIR PARENTS. SOME EARLY HEAD START SITES SERVE PREGNANT TEEN MOTHERS AND/OR PARENTING TEEN PARENTS WHO ARE RECEIVING SERVICE IN THE CALSAFE PROGRAM. PARENTS ARE REQUIRED TO STAY IN SCHOOL, GRADUATE FROM HIGH SCHOOL, AND/OR OBTAIN POST-SECONDARY EDUCATION OR VOCATIONAL TRAINING. WHEN CHILDREN REACH AGE 3, THEY ARE TRANSITIONED TO THE APPROPRIATE PROGRAM FOR EARLY CHILDHOOD EDUCATION/CHILD CARE. EARLY HEAD START IS FEDERALLY FUNDED.
Expenses $29,464,084
-
COUNTY CHILD CARE - SEE SCHEDULE OCOUNTY CHILD CARECHILD CARE SERVICESCHILD CARE SERVICES CONTRACTS WITH THE COUNTY OF LOS ANGELES TO PROVIDE CALWORKS STAGE 1 CHILD CARE SERVICES. ELIGIBLE FAMILIES RECEIVING CASH AID AND, IN AN APPROVED WELFARE-TO-WORK ACTIVITY, ARE ASSISTED WITH SHORT-TERM CHILD CARE TO START WORKING OR TRAINING. WHEN FAMILIES ARE STABLE AND TRANSITIONING OFF OF CASH AID, THEY ARE SERVED BY CALWORKS STAGES 2 AND 3. CHILD CARE SERVICES ALSO CONTRACTS WITH THE LOS ANGELES COUNTY DEPARTMENT OF CHILDREN AND FAMILY SERVICES FOR THE EMERGENCY CHILD CARE BRIDGE PROGRAM FOR FOSTER CHILDREN. ELIGIBLE FAMILIES MAY RECEIVE A TIME-LIMITED CHILD CARE VOUCHER TO HELP PAY FOR CHILD CARE COSTS FOR FOSTER CHILDREN FROM BIRTH THROUGH AGE 5 AND THEIR SIBLINGS. THIS ALSO INCLUDES FOSTER CHILDREN WITH EXCEPTIONAL NEEDS AND SEVERELY DISABLED CHILDREN UP TO AGE 21.
Expenses $13,443,144 · Revenue $3,266
-
CHILD CARE FOOD PROGRAMTHE FOLLOWING PROGRAMS ARE FEDERALLY FUNDED BY THE CHILD AND ADULT CARE FOOD PROGRAM (CACFP) AND ADMINISTERED BY THE CALIFORNIA DEPARTMENT OF EDUCATION:-CHILD CARE SERVICES DIVISION MANAGES THE CENTER-BASED CHILD CARE FOOD PROGRAM (C-CCFP), WHICH PREPARES AND SERVES NUTRITIOUS MEALS AND SNACKS TO CHILDREN ENROLLED IN EARLY HEAD START, HEAD START, FULL-DAY PRESCHOOL, STATE PRESCHOOL, AND SURROUND CARE. -CHILD CARE SERVICES DIVISION MANAGES THE FAMILY CHILD CARE FOOD PROGRAM (F-CCFP) WHICH PROVIDES REIMBURSEMENT TO LICENSED FAMILY CHILD CARE HOME PROVIDERS SERVING NUTRITIOUS MEALS AND SNACKS TO ENROLLED CHILDREN.
Expenses $6,559,648
As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
DAVID WILBUR
CHAIR
- Total calculated
- $0
- Hours/week
- 4
-
JOSE SANDOVAL
SECRETARY
- Total calculated
- $0
- Hours/week
- 1
-
EVAN PAN
TREASURER
- Total calculated
- $0
- Hours/week
- 2
-
JOYCE ROBINSON
VICE CHAIR
- Total calculated
- $0
- Hours/week
- 1
-
PAT HUFFMAN
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
RANDY WINES
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
INGA RODRIGUEZ
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
MARLEN GOMEZ
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
LISA BROWN THRU 1205
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
GISELLE NAVARRO-CRUZ
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
ANDREW LEVEY
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
MARGARITE BUITRAGO
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
PETER CASCIANI
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
DOMINIC ALPUCHE
CHIEF FINANCIAL OFFICER & ADMINISTRATIVE OFFICER
- Total calculated
- $233,965
- From this org
- $210,590
- From related orgs
- $0
- Other
- $23,375
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $188,348
- Bonus
- $0
- Other
- $22,242
- Deferred
- $22,583
- Nontaxable benefits
- $792
- Filer's total
- $233,965
-
DOLORES MEADE THRU 0131
DEPUTY EXECUTIVE DIRECTOR & COO
- Total calculated
- $238,431
- From this org
- $237,673
- From related orgs
- $0
- Other
- $758
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $24,181
- Bonus
- $0
- Other
- $213,492
- Deferred
- $0
- Nontaxable benefits
- $758
- Filer's total
- $238,431
-
PAUL F PULVER
CHIEF EXECUTIVE OFFICER
- Total calculated
- $318,518
- From this org
- $285,394
- From related orgs
- $0
- Other
- $33,124
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $269,614
- Bonus
- $0
- Other
- $15,780
- Deferred
- $31,978
- Nontaxable benefits
- $1,146
- Filer's total
- $318,518
-
TRACY LYNCH
CHIEF PROGRAM OFFICER
- Total calculated
- $150,539
- From this org
- $136,473
- From related orgs
- $0
- Other
- $14,066
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $132,671
- Bonus
- $0
- Other
- $3,802
- Deferred
- $13,670
- Nontaxable benefits
- $396
- Filer's total
- $150,539
-
KELLY O'CONNELL THRU 063023
DEPUTY CHIEF, CHILD CARE SERVICES
- Total calculated
- $196,613
- From this org
- $177,165
- From related orgs
- $0
- Other
- $19,448
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $176,425
- Bonus
- $0
- Other
- $740
- Deferred
- $18,719
- Nontaxable benefits
- $729
- Filer's total
- $196,613
-
DENISE TAYLOR MCCULLOUGH
VICE PRESIDENT OF PROGRAM INNOVATIONS
- Total calculated
- $151,023
- From this org
- $136,933
- From related orgs
- $0
- Other
- $14,090
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $112,076
- Bonus
- $0
- Other
- $24,857
- Deferred
- $13,540
- Nontaxable benefits
- $550
- Filer's total
- $151,023
-
JEFFREY K ESPINOZA THRU 1216
DIRECTOR OF PROCUREMENT
- Total calculated
- $168,485
- From this org
- $168,485
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $156,030
- Bonus
- $0
- Other
- $12,455
- Deferred
- $0
- Nontaxable benefits
- $0
- Filer's total
- $168,485
-
LESLIE A CARMELL
DIRECTOR OF COMMUNICATIONS
- Total calculated
- $169,582
- From this org
- $154,589
- From related orgs
- $0
- Other
- $14,993
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $139,935
- Bonus
- $0
- Other
- $14,654
- Deferred
- $14,347
- Nontaxable benefits
- $646
- Filer's total
- $169,582
-
JOHN BECK
CHIEF INFORMATION OFFICER
- Total calculated
- $176,803
- From this org
- $158,724
- From related orgs
- $0
- Other
- $18,079
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $151,843
- Bonus
- $0
- Other
- $6,881
- Deferred
- $17,454
- Nontaxable benefits
- $625
- Filer's total
- $176,803
-
MERCEDES ROSALES
HEAD START DIRECTOR
- Total calculated
- $148,074
- From this org
- $134,201
- From related orgs
- $0
- Other
- $13,873
- Hours/week
- 40
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 3 · Independent compensation consultant
- 3 · Approval by the board or compensation committee
- 4a · Severance or change-of-control payment
Answered no
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
The filer's explanations (Part III)
- PART I, LINE 4A
- DOLORES MEADE LEFT HER POSITION ON JANUARY 31, 2022. SHE RECEIVED $188,000 SEVERANCE PAYMENT.
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2022
- Filed
- 26 April 2024
- IRS schema version
- 2022v5.0
- Source object
- 202411299349302421
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