x 8 0, x - phoenix house 990 (2012) phoenix houses of california, inc. 94-3015376 page 2 i part iu...

form 990 Return of Organization Exempt From Income Tax

Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation)

OMS No, 1545·0047

2012

~~g;;:<'~T~~~g~~~~~r-s:~~fc<;~uy ~ The organization may have to use a copy of this return to satisfy state reporting requirements. · ~·~·aiJili.tor?utiil~~~~

····•Din~pecUon

J 2013 A For the 2012 calendar year, or tax year beginning 7/01 , 2012, and ending 6/30 c - · 0 Employer ld<tntification Number

-plicahle:

ss change Phoenix Houses of Cal.:Lfornia, Inc. 94-3015376 change 11600 Eldridge Avenue ~hontJ ntltnber

re-turn Lake View Terrace, CA 91342-6506 (818) 686-3067 ·--· a ted

1ect relurn G Gross mcerpts $ ,_1,Jl4 6 l 311..:.. ahor1 pendmg F Name and address of prtnc1pal oH1eer: Howard P. Meitiner H(a) Is this a orauo return tor aff1liilles? BYes ~No

164 West 74th Street New York, NY 10023-2301 H(b) Aro oil affiliates •ncludod? Yes No -~--

If 'No,' attach a list, (see inslruchom:) -I Tax-exem pt status X ~c)(3)- ilM!siLL __ l:_(insert no.) ( j1947(a)(1) or I !527 --J Websit e: .. WWW. phoenixhOUSe .. Orq H(~) Group cxemplion number .,.

tgaruzal1on: _L~ Corporatton L j Trust f. J A~5o~~~;,;-n·· Other·-;~..=-=----~~·ycy;a~ of Forma lion: 1986 I M Slole of legal domicile: CA K Formofo

l Part f >fsummary 1 Briefly aescrihe tile oroarnzauon's missran or most significant activities: l'ho..ell;i.~, J:IQIJ.S,S!.§. _o_t _c_a,l;btoJ:n:la_ Q:t.O.Y:bc;le..§_

"' j!Q}J;!)'..[l,is_tsat..i.Y§. _S§f.'Li.9§.s_ J:Q _3_. QQ.e~g,t_illg _aHiJJ.<:!.1;_el3 L _wll,ic_h_ he_l,p~ _i.[lg:l_vj.gQa].§., ________ 0

Jalllili~§ __ an_d_ ~Q!Il!!lllll.iJ;:ieJ3_ iit.U§c:;_t_e.Q. __ b_y_ ~l.!.bl3t<!.m::§. _aj?y~e"" _'to.t§),_ ..C::Qil!PJ.netd_ QQ.eJ;g_t_imi ____ c m E ~~'LelllJEt Jg_r: __ f'hQ~lli~ llQtLS§§. .. 9J~ .. G.a . .Ut.o.!'rr:la __ g_Qd_,it_s_ 8tfj.J,_:h_aj;:~s_ j.~ _$_2 §.,_2_n_,_8_;i:} . ___ ·- ___ ~ 2 Check this box .. JJ if the organization discontinued its operations or disposed of more than 25% of its net assets.

(!) 3 Number of voting members of the governing body (Part VI, I me 1 a} ........... ",, , , .. . ..... ,. ... " .. 3 17 ed 4 Number of independent voting members of the governing body (Part VI, line 1b) ............ , ... . .. --,r-1----------""'J:? <I) <!) 5 Total number of individuals employed in calendar year 2012 (Part V, line 2a) .........•................. 5 87 E > 6 Total number of volunteers (estimate if necessary) ..•.•....... . ,,, .... ,,,,, 1••>>vl><f>'l'"' 6 Q. :g

7 a Total unrelated business revenue from Part VIII, column (C), line 12 ...........•....................... 7a 0. <(

b Net unrelated business taxable rncome from Form 990-T, line 34 ... ... ,,, ..... , ...... ........ ,.,, .. , . 7b 0. - - -Prior Year

8 Contributions and grants (Part VIII, line 1 h). .. '''''4<' '.,,' '' ..... ,, ,,,,,,, 2 057 329. "' Program serv1ce revenue (Part VIII, line 2g) ... :J 9 ,,, '' .... ''' '' ,, '' ... ' . ' . ' ~ ' .. -1 050. &i 10 Investment 1ncome (Part VIII, column (A), lines 3, 4, and 7d}. 32 241. "' ... ' ' .. ' ' ' .... ~ . ... "' Other revenue (Part VIII, column (A), lines 5, 6d, Be, 9c, 10c, and lle). a: 11 ,,,,, ,,, .. 763 466.

12 Total revenue- add lines 8 through 11 (must equal Part VIII, column (A), line 12) .. 2 851 9.86. .. 13 Grants and similar amounts paid (Part IX. column (A), lines 1-3) ..• ,,, ,, ''

14 Benefits paid to or for members (Part IX, column (A), line 4)., ..•.... ,,,,., .. . ,,,, ... 15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-l 0) ... ,. 4 794,022.

1/l <II 16 a Professional fundraising fees (Part IX, column (A), line 11 e) ...... 1/l ... ,, .. ······· c ~ b Total fundraising expenses (P<Jrt IX, column (D), line 25) ,. _____ 306, 609 . !' .·•••t.~i~:I:,tf~X' ~~~~·~j~4 .n 17 Other expenses (Part IX, column (A), lines 11 a-11 d, 11 f-24e) ,,, ,,.,, ,,, . -1~ 299L 721.

18 Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25) .. ,,,,, 3, 4J_j 301. -19 Revenue less expenses. Subtract line 18 frorn line 12. ·~_:_:...:..:.:.._:_:_:_· _ .. .:_:_ .. _. ;..:_· _ .. _. __ -- -642 315.

of· 0 Beginning..!!.!_ Current~~

~j Total assets (Part X. line 16). ~~

20 ····· .. ''"' ' ~ . ' ' 8,122,291. Total liabilities (Part X, line 26).. ---21 ,,,, ,,,,. . ,,,,, ,,,,,. ,, '''·' ... .. ,, 3 858 381. .. ~]

22 Net assets or fun? balan~es. Sub_~,r:,!_!!_~~.~l fron:._!lll .. ':..?.~---· .. ...: .. ·--······-· __ . -~- ____ ,1L263 910. LPa!i 11 I Signature Bj_oc_k ----~----------·----~--

Sign Here

Paid Preparer Use Only

May tile IRS dis:;_us~ this return with the preparer st1own above? (see instructions).

BAA For Paperwork Reduction Act Notice, see the separate instructions. TE:EI\0 113L 12118112

Current Year 2,487 379.'.

19,644. 1,404!086. 3,911 109.

250 ooo.

4,893,323.

lz:, , . •· •:(;:~~;,t'~.l~:~•:.J;•;•. -1!043!078. 4t.l00r245,_

-189 136. End of Year -----------· 7 912,994. 3, 876, 81L 4 036 145.

Form 990 (2012) Phoenix Houses of California, Inc. 94-3015376 I Part IU .I Statement of Program Service Accomplishments

......... ~ Check if Schedule 0 contains a response to any question in this Part Ill. ---------------- ________________ bd

1 Briefly describe the organization's mission:

See Schedule 0

2 Did the organization undertake any significant program services during the year which were not listed on the prior

Form 990 or 990-EZ?. . . . . . . . . . . . . . . . . . . . . . ....... . D Yes ~ No If 'Yes,' describe these new services on Schedule 0.

3 Did the organization cease conducting, or make significant changes in how it conducts, any program services?. . D Yes ~ No

If 'Yes,' describe these changes on Schedule 0.

4 Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses. Section 501 (c)(3) and 501 (c)(4) organizations and section 4947(a)(1) trusts are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.

4a (Code: ) (Expenses $ 1, 740,703. including grants of $ 250,000.) (Revenue $ --------------

1!!.--=..C.:y~t_o_Q.y _S~:r;:~i_g~s_: _________________________________________________ _ _pgo_e_!l:h_~ .!_IQ.l!_S~ __Q_r_Q~~d~~ _a_ :r;:o_ut~ _t_g _ :t;:_e_gQ_~e_!'y _tl_l:r;:o_ugg _C_Ql,!I!_S~J:.~ng L _r~J:.C!P_§~ _p_f~~e_!lt_i_o_!l_ <!_n_Q. _ .YQ.~a_!::h_@_9.;!,_ _t_!'~~nj.gq_ _fQ.:t;:_ j.gc!_i_y:!:_c!_u_9.J,_s_j.g-_c.:y~t_o_Q.y :.._ _____________________________ _

4b (Code: ) (Expenses $ 635,704. including grants of $ ) (Revenue $ -------------

_p:r;:o~_!'~~~~_p_g:r;:t_~~:t;:_vj.~~~----------------------------------------------_pgq_e_!l:h_~ .!_IQ.l!_S~~ _o% _ G_a_!:!:_f_o_!'g~a _!_ _ ~n_g ~ _p_fQ.~ig~s _ _§~_p_g:r;:t_ _fQ.:t;:_ _!:g:t;:_e~ _ o_p~:r;:<!_tj.gq_ J~~i_!,:h t_i~~ . __ _ ]'g~s~ _ e_xp~f!_S~~ J~J,_<!_t~ _to_ Q.b_t_9.:!:_n_i_!1g _g_QQ_Ci_s _ ge_e_g~q_ JQ.:t;:_ _Ql,!r _ _!'~s_i.Q.~I!_tj.~l_ _§~r_vj.~~s..: ______ _

4 c (Code: ) (Expenses $ 4 8 0, 7 7 8 . including grants of $ ) (Revenue $ --------------- --------------

Prevention and Education Services: ~~e_!l~~s_ ~s_s_g~i_a_t~q_ ~:!:. t_h_ t_l!_e_Q.:t;:_O_Q.l,!~tj.gn _ _9-gc!_ _Q.:!:_~s~!_!!i_n_9.t_i_o_!l_ o_f_ ~q_u_g~t_i_gg<!_l_!_!!<!_t~:r;:~a_!~ __ _ _fQ.:t;:_ p:r;:~v~gt_i_gg _a_!lQ_ _c_g~u_!l:h_ cy_ ~q_u_g~t_i_gg _a_!lQ_ _o}lt:t;:_e_9.~h_. _________________________ _

4 d Other program services. (Describe in Schedule 0.)

(Expenses $ including grants of $ ) (Revenue $ 4e Total program service expenses ~ 2,857,185.

BAA TEEAOl 02L 08/08/12 Form 990 (2012)

Form 990 (2012) Phoenix Houses of California, Inc 94-3015376

I Part IV I Checklist of Required Schedules Yes No

Is the organization described in section 501 (c)(3) or 4947(a)(1) (other than a private foundation)? If 'Yes,' complete Schedule A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 X

1----+---1---2 Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)?.............. . . . . . 2 X

3 Did the organization engage in d1rect or indirect political campaign activities on behalf of or in opposition to candidates X for public office? If 'Yes,' complete Schedule C, Part I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

1----+---1---

4 Section 501(cX3) organizations Did the organization engage in lobbying activities, or have a section 501 (h) eleclion X in effect during the tax year? If 'Yes,' complete Schedule C, Part II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

1----+---1---

5 5 Is the organization a section 501 (c)(4), 501 (c)(5), or 501 (c)(6) organization that receives membership dues,

X assessments, or similar amounts as defined in Revenue Procedure 98-19? If 'Yes,' complete Schedule C, Part Ill . ..... . 1----+---1---

6 Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If 'Yes,' complete Schedule 0, Part I..... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .................. .

7 Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas or historic structures? If 'Yes,' complete Schedule 0, Part II . .............. .

8 Did the organization maintain collections of works of art, historical treasures, or other similar assets? If 'Yes,' complete Schedule 0, Part Ill. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ............... .

9 Did the organization report an amount in Part X, line 21, for escrow or custodial account liability; serve as a custod1an for amounts not listed in Part X; or provide credit counseling, debt management credit repair, or debt negotiation services? If 'Yes,' complete Schedule 0, Part IV....................... . ................................ .

10 Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments,

6 X

7 X

8 X

9 X

X permanent endowments, or quasi-endowments? If 'Yes,' complete Schedule 0, Part V................................ 10 1----+--+~~

11 If the organization's answer to any of the following questions is 'Yes', then complete ScheduleD, Parts VI, VII, VIII, IX, or X as applicable.

a Did the organization report an amount for land, buildings and equipment in Part X, line 1 0? If 'Yes,' complete Schedule 0, Part VI......................................................... . . . . . . ........................ .

b Did the organization report an amount for investments- other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If 'Yes,' complete Schedule 0, Part VII............... . ........... .

c Did the organization report an amount for investments - program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If 'Yes,' complete Schedule 0, Part VIII. . . . . . . . . . . . . . . . . . . ........... .

d Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If 'Yes,' complete Schedule 0, Part IX . . . . . . . ..................... .

11 a X

11 b

11 c

11 d

e Did the organization report an amount for other liabilities in Part X, line 25? If 'Yes,' complete Schedule 0, Part X...... 11 e X

f Did the organization's separate or consolidated fmancial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If 'Yes,' complete Schedule 0, Part X. 11 f X

12a Did the organization obta1n separate, independent audited financial statements for the tax year? If 'Yes,' complete Schedule 0, Parts XI, and XII. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... 12a

b Was the organization included in consolidated, independent audited financial statements for the tax year? If 'Yes,' and if the organization answered 'No' to line 7 2a, then completing Schedule 0, Parts XI and XII is optional. . . . . . . . . . . . . . 12 b X

X

X

X

X

13 Is the organization a school described in section 170(b)(1)(A)(ii)? If 'Yes,' complete Schedule E..................... 13 X

14a Did the organization maintain an office, employees, or agents outside of the United States? ....... . 14a X

b Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If 'Yes,' complete Schedule F, Parts I and IV ................................................. .

1----+---1---14b X

15 Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or assistance to any organization or entity located outside the United States? If 'Yes,' complete Schedule F, Parts II and IV.................. 15 X

16 Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or assistance to individuals located outside the United States? If 'Yes,' complete Schedule F, Parts Ill and IV. . . . . . . . . . . . . . . . . . . . 16 X

17 Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11 e? If 'Yes,' complete Schedule G, Part I (see instructions) . . . . . . . . . . . . . . . . . . . . . . . 17 X

18 Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1 c and Sa? If 'Yes,' complete Schedule G, Part II. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ................... . 18 X

19 Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If 'Yes,' complete Schedule G, Part Ill................. . ......................................................... . 19 X

20 a Did the organization operate one or more hospital facilities? If 'Yes,' complete Schedule H .... 20 X b If 'Yes' to line 20a, did the organization attach a copy of its audited financial statements to this return? ....... . 20b

BAA TEEA0103L 12113112 Form 990 (2012)

Form 990 (2012) Phoenix Houses of California, Inc. 94-3015376 I Part IV ·1 Checklist of Required Schedules (continued)

21 Did the organization report more than $5,000 of grants and other assistance to governments and organizations in the United States on Part IX, column (A), line 1? If 'Yes,' complete Schedule I, Parts I and II ..

22 Did the organization report more than $5,000 of grants and other assistance to individuals in the United States on Part IX, column (A), l1ne 2? If 'Yes,' complete Schedule I, Parts I and Ill. . . . . . . ........ .

23 Did the organization answer 'Yes' to Part VII, Section A, line 3, 4, or 5 about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees? If 'Yes,' complete

. . . . . . 21

22

Schedule J ........................................................................................ . . ........ 23

Yes No

X

X

X 1----+--+--

24a D1d the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, and that was issued after December 31, 2002? If 'Yes,' answer lines 24b through 24d and complete Schedule K. If 'No, 'go to line 25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24a X

b Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? ............. . . . . 24b

c Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?.................................. . . . . . . . . . . . . ............ . 24c

d Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year? .. . 24d

25a Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If 'Yes,' complete Schedule L, Part I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25a X

b Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ? If 'Yes,' complete Schedule L, Part I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25b X

26 Was a loan to or by a current or former officer, director, trustee, key employee, highest compensated employee, or disqualified person outstanding as of the end of the organization's tax year? If 'Yes,' complete Schedule L, Part II. . . . . . 26 X

27 Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If 'Yes,' complete Schedule L, Part Ill. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 X

28 Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):

a A current or former officer, director, trustee, or key employee? If 'Yes,' complete Schedule L, Part IV ................ .

b A family member of a current or former officer, director, trustee, or key employee? If 'Yes,' complete Schedule L, Part IV.. . ...................................................... .

cAn entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If 'Yes,' complete Schedule L, Part IV . ................. .

29 Did the organization receive more than $25,000 in non-cash contributions? If 'Yes,' complete Schedule M . .......... .

30 Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If 'Yes,' complete Schedule M . . . . . . . . . . . . . . . . . .................................. .

28a X

28b X

28c X 29 X

30 X X 31 Did the organization liquidate, terminate, or dissolve and cease operat1ons? If 'Yes,' complete Schedule N, Part I....... 31

f---t--+---32 Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If 'Yes,' complete

Schedule N, Part II. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 X f---t---1---

33 Did the organization own 1 00% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If 'Yes,' complete ScheduleR, Part I ....................................... . 33 X

34 Was the organization related to any tax-exempt or taxable entity? If 'Yes,' complete Schedule R, Parts II, Ill, IV, ~~~~. . ........................................................................ . 34 X

35a Did the organization have a controlled entity within the meaning of section 512(b)(13)? ......... . 35a X

b If 'Yes' to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If 'Yes,' complete ScheduleR, Part V, line 2......................... 35b

1--t--+---

36 Section 501(f)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization. If 'Yes,' complete Schedule R, Part V, line 2 . ..................................................... . 36 X

37 Did the organization conduct more than 5% of 1ls activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If 'Yes,' complete Schedule R, Part VI. . . . . . . . . . . . . . . . . . . . . 37 X

38 X 38 D1d the organization complete Schedule 0 and provide explanations in Schedule 0 for Part VI, lines 11 b and 19?

Note. All Form 990 filers are required to complete Schedule 0 .................................................... . BAA Form 990 (2012)

TEEAOl 04l 08/08/12

Form 990 (2012) Phoenix Houses of California, Inc. 94-3015376 [Part V [Statements Regarding Other IRS Filings and Tax Compliance

Check if Schedule 0 contains a response to any question in this Part V. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . n Yes No

1 a Enter the number reported in Box 3 of Form 1096. Enter -0- if not applicable ............. [ 1 a[ 24 ~--~-------------=~.

b Enter the number of Forms W-2G included in line 1 a. Enter -0- if not applicable ........... [ 1 b[ 0 L_ __ L_ ______________ ~

c Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 c X

2 a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax State-~ I ments, filed for the calendar year ending with or within the year covered by this return . . . . 2 a [ 8 7

b If at least one is reported on line 2a, did the organization file all required federal employment tax returns?. . . . . . . . . . . . . . 2 b X

Note. If the sum of lines 1 a and 2a is greater than 250, you may be required to e-file. (see instructions)

3 a Did the organization have unrelated business gross income of $1 ,000 or more during the year? .... . 3a b If 'Yes' has it filed a Form 990-T for this year? If 'No,' provide an explanation in Schedule 0 ................... . 3b

4 a At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?. ...... . 4a

b If 'Yes,' enter the name of the foreign country: ...

See instructions for filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.

X

X

5 a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?. . . . . . . . . . . . . . . . . . . . 5 a X

b Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?........ 5 b X

c If 'Yes,' to line 5a or 5b, did the organization file Form 8886-T? .... Sc

6a X 6 a Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization

solicit any contributions that were not tax deductible as charitable contributions? .................................. .

b If 'Yes,' did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? .................................................................................... . 6b

7 Organizations that may receive deductible contributions under section 170(c).

a Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 a

f-::::-:-t--+---.-.--X

b If 'Yes,' did the organization notify the donor of the value of the goods or services provided?. . . . . . . . . . . . . . . . . . 7 b X

c Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?....................................................... . . . . . ......................... .

d If 'Yes,' indicate the number of Forms 8282 filed during the year. . I 7d[

f Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?.

g If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ................................................................................................. .

h If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ....................... .

8 Sponsoring organizations maintaining donor advised funds and section 509(aX3) supporting organizations. Did the supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess business

7c X

7g

7h 1--,..-,t~-+~-

holdings at any time during the year?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 ~--~--,--,-+-~~

9 Sponsoring organizations maintaining donor advised funds.

a Did the organization make any taxable distributions under section 4966? ............ .

b Did the organization make a distribution to a donor, donor advisor, or related person? ...

10 Section 501(cX7) organizations. Enter:

a Initiation fees and capital contributions included on Part VIII, line 12. . .. [10a[

b Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities. . . . 10 b 11 Section 501(cX12) organizations. Enter:

a Gross income from members or shareholders ............................ . 11 a b Gross income from other sources (Do not net amounts due or paid to other sources

against amounts due or received from them.)........................................... 11 b ~~-~~-----~

9a

9b

.·

·.

12a 12a Section 4947(aX1) non. exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041 ? ............ .

b If 'Yes,' enter the amount of tax-exempt interest received or accrued during the year.. . . . . [12 b[ I=:=::J=::::=::!=:=::: 13 Section 501(cX29) qualified nonprofit health insurance issuers.

a Is the organization licensed to issue qualified health plans in more than one state? ..... .

Note. See the instructions for additional information the organization must report on Schedule 0.

b Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans.... . .. [13b[

c Enter the amount of reserves on hand ................................................. . ~~-------~

13c 14a Did the organization receive any payments for indoor tanning services during the tax year? ............... .

b If 'Yes,' has it filed a Form 720 to report these payments? If 'No,' provide an explanation in Schedule 0. .......... .

BAA TEEAOl 05L 08/08/12

13a

14a X 14b

Form 990 (2012)

Form 990 (2012) Phoenix Houses of California, Inc. 94-3015376

I Part vr I Governance, Management and Disclosure For each 'Yes' response to lines 2 through 7b below, and for a 'No' response to line Ba, Bb, or lOb below, describe the circumstances, processes, or changes in Schedule 0. See instructions. Check if Schedule 0 contains a response to any question in this Part VI. [X]

Section A. Governing Body and Management ~~~~~~~~~~~~~~~~~~~------------------------------------------------,---,----

1 a Enter the number of voting members of the governing body at the end of the tax year. If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule 0.

b Enter the number of voting members included in line 1 a, above, who are independent. ...

1 a

1 b

2 Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee or key employee?. . . . . . . . . . . . . . . . . . .................................. .

3 Did the organization delegate control over management duties customarily performed by or under the direct supervision

Yes No 17

·····. 17

2 X

3 X of officers, directors or trustees, or key employees to a management company or other person?. . . . . . . . . . ........ . 1-----·1-----+--

4 Did the organization make any significant changes to its governing documents

since the prior Form 990 was filed? .. X X 5 Did the organization become aware during the year of a significant diversion of the organization's assets?. . . . . . ...... .

1----1---::-::-+--6 Did the organization have members or stockholders? ..... See. Schedule .. 0. . . . . ...................... .

f----+---+---7 a Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more

members of the governing body? ... Se.e .. Sc.he.dule. 0 ....................................................... .

bAre any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or other persons other than the governing body7 .......................................... See .. S.ch .. 0

f----+-,--+--, 8 Did the organization contemporaneously document the meetings held or written actions undertaken during the year by

the following:

a The governing body? .................................... .

bEach committee with authority to act on behalf of the governing body? ............................................ .

9 Is there any officer, director or trustee, or key employee listed in Part VII, Sect1on A, who cannot be reached at the organization's mailing address? If 'Yes,' provide the names and addresses in Schedule 0... . . . . . . . . . . . . . . . . . . 9 X

Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code. No Yes

,---t---:-:--t----10a Did the organization have local chapters, branches, or affiliates?.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . lOa X

b If 'Yes,' did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 b X

11 a Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ..................... .

b Describe in Schedule 0 the process, if any, used by the organization to review this Form 990. See Schedule 0 12a Did the organization have a written conflict of interest policy? If 'No,' go to line 73.......................... . ....

b Were officers, directors or trustees, and key employees required to disclose annually interests that could give rise to conflicts?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .............. .

13 Did the organization have a written whistleblower policy? ............. .

14 Did the organization have a written document retention and destruction policy?.

15 Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?

a The organization's CEO, Executive Director, or top management official .. S.ee .. S.chedule .. 0 ................... . bOther officers of key employees of the organization .See .. Schedule. 0 .............................. .

If 'Yes' to line 15a or 15b, describe the process in Schedule 0. (See instructions.)

16a Did the organization invest in, contribute assets to, or participate in a JOint venture or similar arrangement with a taxable entity during the year?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .................. .

b If 'Yes,' did the organization follow a written pol1cy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and taken steps to safeguard the organization's exempt status with respect to such arrangements?. . ............................................. .

Sect1on C. Disclosure 17 List the states with which a copy of this Form 990 is required to be filed ~ CA

------------------------------18 Section 6104 requires an organization to make its Forms 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for public

inspection. Indicate how you make these available. Check all that apply.

[RJ Own website 0 Another's website [RJ Upon request 0 Other (explain in Schedule 0)

19 Describe in Schedule 0 whether (and if so, how) the organization makes its governing documents, conflict of mterest policy, and financial statements available to the public during the tax year. See Schedule 0

20 State the name, physical address, and telephone number of the person who possesses the books and records of the organ1zation:

~ _1\~~c_e]:y }'l~yo_r~J:_ _11§_0_0_~1_9-_!':!:_d_g~_A_v~~u_e __ L_a~~ _Vi,~~ ]'~r_r~~e_ Qi _91l'L2_:::§_5_0_§ _ L81~) _ _§~~-lQ_~7_ BAA TEEA01 D6L 08108112 Form 990 (20 12)

Form 990 (2012) Phoenix Houses of California, Inc. 94-3015376

I Part VII I Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors Check if Schedule 0 contains a response to any question in this Part VII. . . . . . . . . . . . . . . . . . . . . . . . . . 0

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 1 a Complete this table for all persons required to be l1sted. Report compensation for the calendar year ending with or within the organization's tax year.

• List all of the orQanization's current officers, directors, trustees (whether individuals or organizations), regardless of amount of compensation. Enter -D- in columns (D), (E), and (F) if no compensation was paid.

• List all of the organization's current key employees, if any. See instructions for definition of 'key employee.'

• List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee) who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the organization and any related organizations.

• List all of the organization's former officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations.

• List all of the organization's former directors or trustees that received, in the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest compensated employees; and former such persons.

0 Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.

(C)

(A) (B) Position (do not check more than (D) (E) Name and Title Average

one box, unless person is both an Reportable Reportable hours per

officer and a director/trustee) compensation from compensation from week (list

0 0 ;s;: <VI -n the organization related organizations any hours

~~ :::J (W-2/1099-MISC) (W -211 099 .. MISC) U> 3) ~ -6~ C>

for related = 3 organiza · c n (])

~~ (])Q.. = {!; 3 {!; lions 0 c Q~ C> "D ~g below :::J 0 = dotted 2 - '< 3

2 (]) D lrne) i4. (]) (])

(1)

* :::J

(1) uo

"' ro <i) Q_

_ Q>_ '!'-i..m..9tllY_ ~ ~ l'JQc~_n__?g _____ 1 Chairman 0 X X 0. 0.

__@_ !:!~W_.?f:<! J'..:... _Mi!i t._i_!l.~~ ____ 1. 25

(F) Estimated

amount of other compensation

from the organization and related

organizations

0.

President & CEO 58.75 X X 0. 632,535. 34,394. (3) Chris Weitz 1 ---------------------

Director 0 X 0. 0. 0. -~L~~a9_<!~~~njg~------- 1

Director 3 X 0. 0. 0. (5) Scott Dunham 1 ---------------------

Director 0 X 0. 0. 0. _ (~>- ~~h..!l_l2_·_ B<!.r9y _Js..:... ______ 1

Director 3 X 0. 0. 0. (7) Elizabeth J. Harris, Ph 1 ---------------------

Director 3 X 0. 0. 0. (8) Niel Kadisha 1

---------------------Director 0 X 0. 0. 0.

_ @>_ §~osg~ !'lilll..§t~i_!l. _______ 1 Director 0 X 0. 0. 0.

_!1_2) _ §~oJ!~e_y _fia_!:b,<!_n..§QI!.. ____ 1 Director 3 X 0. 0. 0.

__ Q])_ ~I!..tlJ.QllY_ ~~i_!:~~es ______ 1 Director 0 X 0. 0. 0.

(12) Valeria Rico 1 ---------------------

Director 3 X 0. 0. 0. (13) Jeff Ross · 1 -----------------------

Director 0 X 0. 0. 0. J1~)_ Q<!_nj~lli..:... _R..9tlle_!l.Q~r_g ___ 1

Director 0 X 0. 0. 0.

BAA TEEA0107L 12/17/12 Form 990 (2012)

Form 990 (2012) Phoenix Houses of California Inc ' 94-3015376

I P;;~rt VII I Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (cant) (B) (C)

Position (D) (E) (F) (A) Average (do not check more than one

Name and title hours box, unless person is both an Reportable Reportable Estimated per officer and a director/trustee) compensation from compensation from amount of other

week 0 S" the organization related or~anizations compensation

(list any ::J 0 :;>; ro:r " ;;,~ ~ =l< (]) Olo . 0 0N-2/l 099-MISC) (W-2110 9-MISC) from the hours c;· '< U:::y 3 organization

for ~g. e-9( ~> $~ 9( and related

related = 3 0 res organizations organtza 0~ => -o ~ 0

- tions ~ 2 '< 3 below 2 (]) u

iii (]) (])

dotted 5!!. ::1

line) (]) <1> fjl <1> 0

Q

_Q~>- ~l_e_p~ _F-= _!io_t~~r ____________ 1 Director 0 X 0. 0. 0.

J1~)_ g<?_d_!l~y_ _§~~g~!:~ 1'!! : _ __D_:-------- 1 Director 3 X 0. 0. 0.

(17) Bruce Karatz 1 --------------------------- ---Director 0 X 0. 0. 0.

(18) Denise Willet Friedman 1 ---------------------------Director 0 X 0. 0. 0.

(19) Michael Kraus 1 --------------------------Director 0 X 0. 0. 0.

(20) John J. Diehl 1.2 --------------------------Asst. Secretary 58. X 0. 283,918. 18,145.

(21) Kevin T. Kirchoff 1.2 -------------------------- ---SVP, CFO 58. X 0. 266,893. 29,701.

J~>- g~2Ild_ N :___ J<~~J:l~~ iJ!: :___ _______ 10 VP Dir of Fin 30 X 69,715. 0. 5 655.

j.l_~)_ !S~vj~ _A_: _Jia]-Ql:!_ _____________ 10 VP, Dir H/R 30 X 123,595. 0. 11,140.

J2~)_ g;:),_i~~l2_e_t!! _S_t~I}_l~y~Si!-J:~Z_?!: ____ 10 VP, Dir Pub Pol 30 X 176,117. 0. 21,976.

J2~)_ g;~r]-~I}_e_ ~JY32Il ____________ 10 ---Asst Secretary 30 X 69,322. 0 . 7,658.

1 b Sub-total . . ... 438,749. 1,183,346. 128,669 . . . . . . . . . ' .. ' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. c Total from continuation sheets to Part VII, Section A ... 442,723. 435,169. 56,280. .. .. ''.' ' .. ' . ' .. ' ' .. ' . .

d Total (add lines 1 b and 1 c) .. ... 881,472. 1,618,515. 184,949. .. . . . . . . ..... ' .. '. . '.' ''' . '' '.' . . . . . ' ...

2 Total number of 1nd1v1duals (1nclud1ng but not l~m~ted to those l1sted above) who rece1ved more than $100,000 of reportable compensation

from the organization .,. 5

3 Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1 a? If 'Yes,' complete Schedule J for such individual. ................................................. ' . . . . .

4 For any individual listed on line 1 a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If 'Yes' complete Schedule J for such individual. ...... . . . . . . . . . . . . . . . . . . . . . . . . ' .. ' ..... '.' ... . . . . . . . . . . . . . . . . . . . ..... . . . . . . . . . . . . ' . ... . ..

5 Did any person listed on line 1 a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If 'Yes,' complete Schedule J for such person. ... '' ''.' .. ' . . . . . ..... . . . . . . .

Sect1on B. Independent Contractors 1 Complete th1s table for your f1ve h1ghest compensated independent contractors that rece1ved more than $100,000 of

compensation from the organization Report compensation for the calendar year ending with or within the organization's tax year

(A) (B)

Yes No . . : ':

3 X

4 X

5 X

Name and business address Description of services (C)

Compensation

2 Total number of mdependent contractors (1ncludmg but not l1m1ted to those l1sted above) who rece1ved more than

$100,000 in compensation from the organization .,. 0 BAA TEEA0108L 01/24/13

'·

Form 990

Department of the Treasury Internal Revenue Service

OMB No. 1545-0047

Continuation Sheet for Form 990 2012

Name of the Organization Employler Identification number

Phoenix Houses of California Inc. 94-3015376 Part VII Continuation: Officers, Directors, Trustees, Key Employees, and Highest Compensated

Employees (A) (B) (C) (D) (E) (F)

Name and Title Average hours per

week (list any hours for related

organiza-tions below

dotted line)

Pouria Abbassi 30 -------------------------VP, Dir Finance 30 _ME-~ _J~n_e_~@l-~o __________ )Q_ _ Vice President 30 _C.fY~!:E-l_G_f~e_n _____________ jQ_ _ Vice President 0 _G~Q.f_f~~ !_I~n_d~~S_O.!). ________ jQ_ _ Vice-President 0 Mitchell S.Rosenthal 0 -------------------------Former President 40 Mark G. White 0 -------------------------Former Assistant Secretary 40

-------------------------

--------------------- ·----

-------------------------

-------------------------

-------------------------

-------------------------

----------------·------ -----

-------------------------

-------------------------

-------------------------

-------------------------

-------------------------

--- ----·---- --------------

Position (check all that apply)

0 :3 0 :;:<:; (t>:J: '1

~~ U> 31 (]) =< -· 0 = '< u'§- 3 e- " (])

~m. (])Q_ = 9( 3 9( ~fi 0 -a re:g :3 i5

2 w '< =< = (]) D

* c <1)

"' *

~ (]) "' "' ro fB"

a_

X

X

X

X

X

X

TEEA4301 L 09/24112

Reportable compensation from

the organization (IN-211 099-MISC)

170,038.

19,692.

144,119.

108,874.

0.

0.

Reportable compensation from

related or~anizations (W-211 0 9-MISC)

0.

0.

0.

0.

274,571.

160,598.

Estimated amount of other compensation

from the organization and related

organizations

451.

0.

6,352.

4,317.

33,880.

11,280.

Form 990 Con! 2012

Form 990 (2012) Phoenix Houses of California, Inc. 94-3015376 Page 9

fPartVIIIJ Statement of Revenue

D

LLI = :z:: ~ LLI a:: a:: LLI ::0::

b

BAA

Check if Schedule 0 contains a response to any quest1on in this Part VIII ............ .

cFundraisingevents. 1c 384 288. d Related organizations. . . 1 d

r---r------------4 e Government grants (contnbutions). . 1 e 1 9 9 6 7 61.

f All other contributions, gifts, grants, and similaramountsnotincludedabove... 1f 106 330.

g Noncash contributions included in Ins 1 a-lf: $ --------------/

h Total. Add lines 1 a- 1 f. . . . . . . . . . . • Business Code

2a

(A) Total revenue

(B) Related or

exempt function revenue

(C) Unrelated business revenue

(D) Revenue

excluded from tax under sections

512, 513, or 514

b ---- ------------- -f--------+-------+-------+------+------------------ -·---- -f--------+-------+-------+------+------

c d -------- ·---------- -r-------+--------+--------+-------+------------------------ -f--------+-------+-------+------+------

6 a Gross rents.

b Less: rental expenses

c Rental income or (loss) ....

7 a Gross amount from sales of assets other than inventory.

b Less: cost or other basis and sales expenses ... .

c Gain or (loss) ... . d Net gain or (loss). .

763 232.

763 232.

977 877.

976 589. 1 288.

8 a Gross income from fundraising events (not including. $ 384, 2 88. of contributions reported on line lc).

See Part IV, line 18. a 58 643 I-------"'.=L.~"-"'--1

bLess: direct expenses..... b 58 643. '----=---'"-L...-"--''-=--'--1

c Net income or (loss) from fundraising events .. ,------+~~~---cf---~+-+-~~~~~~-~~~~~~~~

9a Gross income from gaming activities. See Part IV, line 19. a

1--------1 b Less: direct expenses. .......... .

Miscellaneous Revenue Business Code

11 a l' r i_v~ t ~ 1 n~ B~G..O.Y~ cy_ - -1-'6'-=2'-'4'-=1'-=0-=0---+----"6'-'4'-"'0--'--=-9--=4-=-4~. +---------t------+-·--"'-6~4 0~, 9"-4-=-4~. b M:h~c~V_a.D~Q...U.§ ________ r6=2,_,4'-"'1'"""0'"""0----t------"'-9-"-0_,_.+-----·---t-· -90. c ----------------- -r--------+--------+--------+-------+-------

d All other revenue.

e Total. Add lines 11 a-ll d .................. . 640 854. 12 Total revenue. See instructions.. 3 911 109. 0. 0. 1 423 730.

TEEA0109L 12/17/12 Form 990 (2012)

Form 990 (2012) Phoenix Houses of California, Inc. 94-3015376 Page 10 I Part IX I Statement of Functional Expenses Section 50 7 (c)(3) and 50 7 (c)(4) organizations must complete all columns All other organizations must complete column (A)

Check if Schedule 0 contains a response to any question in this Part IX .. '' .. ' . . . . . . . . . . . . . . . . .. .. I I Do not include amounts reported on lines 6b, (A) (B) (C) (D)

Total expenses Program service Management and Fundraising lb, Bb, 9b, and 7 Ob of Part VIII. expenses qeneral expenses exoenses 1 Grants and other assistance to governments

and organizations in the United States. See ' Part IV, line 21. . . . . . ' ' ..... . . . . ..... 250,000. 250 000. ·.·'· ·.· .· ·._

2 Grants and other assistance to individuals in the United States. See Part IV, line 22. .. '.' . · · .

3 Grants and other assistance to governments, .... ·

organizations, and individuals outside the . United States. See Part IV, lines 15 and 16 ..

4 Benefits paid to or for members ... .·. .· .· ..

5 Compensation of current officers, directors, trustees, and key employees ... . . . . . . . . . . . . . 818 172 . 0. 818 172. 0.

6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1 )) and persons described in section 4958(c)(3)(B) . . . . . . . 0 . 0. 0. 0.

7 Other salaries and wages. . . . . ... . . . . . ..... 2,963,329. 1,394,468. 1,407,888. 160,973. 8 Pension plan accruals and contributions

(include section 401 (k) and section 403(b) employer contributions) ..... . . . . . . . . . . . . . . 138,870 . 54,577. 78,564. 5,729.

9 Other employee benefits . . . . . . . . . . . . . .. ' . 672,069. 231,048. 412,549. 28,472. 10 Payroll taxes .. . . . . . . . . . . . . ....... . ..... 300,883. 127,698. 160,728. 12,457.

f-· 11 Fees for services (non-employees):

a Management ...... . '. ' .. ' . ..........

b Legal.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26,662 . 26,662. c Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33,022 . 33,022. d Lobbying. . . . . . . . . . . . . . . . . . . . . . . . . ..... ''. e Professional fundrais1ng services. See Part IV, line 17. . . .. .

t Investment management fees .... ' . . . . . . . . . 3, 711. 3, 711. g Other. (If line 11g amt exceeds 10% of line 25, col-

409 272. 292 493. 53 613. 63 166. umn (A) amt, list line 11 g expenses on Sch 0) .. . . 12 Advertising and promotion. . . . . . . . . . . . 2 040. 2 040. 13 Office expenses .. . . . . . . . . . . . . . . . . . . . . . . .... 330 094. 91 218. 206 573. 32 303. 14 Information technology .. . . . . . . . . . . . . . 27 825. 9 618 . 18 207. 15 Royalties. ... . . . . . . . . . . . ....

16 Occupancy .. . . . . '' .. . . ... '.'.' .. ' . . . 154,276. 11075. 153 201. 17 Travel. ..... ' ... ' ' ..... ' .. ' . . . . . . . . . . .. 124 866. 31,212. 91 918. 1 736. 18 Payments of travel or entertainment

expenses for any federal, state, or local public officials . ' . . . . . . . . . . . . . . . . . . ... . . . .

19 Conferences, conventions, and meetings. ... 23 052. 4 354. 18 698. 20 Interest. .. . . . . . . . . . . . . . . . . . .... 28 778. 28 484. 294. 21 Payments to affiliates. ... .... . . . . . . . . ... 1 039 000. 1 039 000. 22 Depreciation, depletion, and amortization .. 356 018. 311 326. 44 692. 23 Insurance. . . . . . . . . . . . . . . . . ...... 66 506. 19 644. 46 862. 24 Other expenses. Itemize expenses not

covered above (List miscellaneous expenses · .. .:· ._

in line 24e. If line 24e amount exceeds 10% ..

of line 25, column (A) amount, list line 24e expenses on Schedule 0.) .. . . . . . . . . . . . ..

• ·.· .

a _!i~~g_e_!0~e_Q\!? _ a_QC!_ §_UJ2_Q9~t_ ~~v ___ 178 304. 7,493. 169,238. 1,573. b k~~e_!:0~ ~Jgl_O.Q _ii§_S~t_ ~e_!:-ii~ ___ 6 485. 6_L_485. c Food 6 170. 2,477. 3,493. 200. ---------------------d _!i~!:_Ci!l_ ~U]2QJ-!:_e~ ____________ 3,248. 3 248. e All other expenses .... . . . . . . .. . ....... -3 862,407. -3 862 407. -

25 Total functional expenses. Add lines 1 through 24e .. 4 100 245. 2 857 185. 936 451. 306 609. 26 Joint costs. Complete this line only if

the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here ~ D if following SOP 98-2 (ASC 958-720) ..

BAA TEEA0110L 12118/12 Form 990 (2012)

Form 990 (2012) Phoenix Houses of California, Inc. 94-3015376 Page 11

I PartX I Balance Sheet Check if Schedule 0 contains a response to any question in this Part X D

(A) Beginning of year

(B) End of year

1 Cash - non-interest-bearing .... . . . . . . . . . ' .. ' '' .. . . . . . . . . . . . . . . ..... ....... 205,767. 1 58,634. 2 Savings and temporary cash investments .. . . . ' . . . . . . . . . . . . . . . . . . . . . ...... .... 39,030. 2 39,032. 3 Pledges and grants receivable, net ...... . . . . ... . . . ' . . ' ...... . ... ..... 263,521. 3 401,009. 4 Accounts receivable, net. .. . . . . . . . . . . . ' . . . . ' ..... ' .. ' . . . ..... ' . . . . . .... . .. 100. 4 56,783. 5 Loans and other receivables from current and former officers, directors,

trustees, key employees, and highest compensated employees. Complete Part II of Schedule L ..... . . . . . . . . . . . . . . . . . . . . . . . . . . . . ............... ..... 5

6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1 )) , persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501 (c)(9) voluntary employees'

-

beneficiary organizations (see instructions). Complete Part II of Schedule L. ... 6 A

7 Notes and loans receivable, net. 7 s '' '. '' ... ' . . . . . . . . . . . . . . . . . . . . . . . . . . .... s

8 Inventories for sale or use ..... 37,603. 8 37,603. E . . . . . . . . ........ . . . . . . . . . . . . . . . . . . . . .... '

T 9 Prepaid expenses and deferred charges .. 418,033. 9 491,638. s . . . . . . . '. . . . . ' ... . . . ' . . . . . . . . . . . . . ...

I<

,_

10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D .. .... 10a 14,902,590.

b Less: accumulated depreciation .. ' . . . . . . . . . . . . . . 10b 8,865,538. 6,349,827. 10c 6,037,052. 11 Investments - publicly traded securities. . . . . . . . . . . . . ' . . . . . . . . . . '. . ''' ... . . ' .. ' 796,410 . 11 791,243. 12 Investments - other securities. See Part IV, line 11 .. ..... '' '' ' ....... . ' ... '.' 12

13 Investments- program-related. See Part IV, line 11. ... . . . . . . . . ' ... . . . . .... 13

14 Intangible assets. ...... . . . . . . ....... ' '' .. ' ''. ' .. ' ' ... ....... . . . . . . . . . . ... 14

15 Other assets. See Part IV, line 11 . ''' ''. ' ...... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12,000 . 15

16 Total assets. Add lines 1 through 15 (must equal line 34) .... ''' ' ....... ' .. 8,122,291. 16 7,912,994. 17 Accounts payable and accrued expenses . ' ..... . . '. . . . . . . . . . . ...... .. ' .. '.' 500,000. 17 471,936. 18 Grants payable ................. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ' . . . 18 19 Deferred revenue .... '.'.' ..... '' ' ... '' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . '.' 19

L 20 Tax-exempt bond liabilities .. . . . . . . . '. . . . . . . . . . '' . . . . . . . . . . . . . '. . . . . . .. ' . 1,953,065. 20 1,674,999. I

21 Escrow or custodial account liability. Complete Part IV of Schedule D. 21 A '' ' . . . B

22 Loans and other payables to current and former officers, directors, trustees, I · .. < .·.

L key employees, highest compensated employees, and disqualified persons. I Complete Part II of Schedule L .. 22 T '' ' ... ' ... ' ' .. ..... '.' '. . . . . . . . . . . ....... I 23 Secured mortgages and notes payable to unrelated third parties. . 23 E . . . . . . '.' .

s 24 Unsecured notes and loans payable to unrelated third parties ..... 24 . . . . ........

25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D. 1,405,316. 25 1,729,914.

26 Total liabilities. Add lines 17 through 25. ''''. ''' .. ' .. '. '.' ''' ' .. '.' '.' 3,858,381. 26 3,876,849. N Organizations that follow SFAS 117 (ASC 958), check here • [EJ and complete < ' E T lines 27 through 29, and lines 33 and 34. A 27 Unrestricted net assets . ' . . . '.' '. . . . . . . . . . . ' .. ....... 4,247,934. 27 4,036,136. s . . ' . '' .. s

28 Temporarily restricted net assets .. 15,976. 28 9. E . . . . . . ' .. . . . . . . . ' .... . . . . . . ' . ' .. ..... ' .... . ' T s 29 Permanently restricted net assets .. ........ .... ' ... ' . ' ' . . . . . . . . ' .. '' .... 29 0 Organizations that do not follow SFAS 117 (ASC 958), check here • D ·.·. .. R

F and complete lines 30 through 34. .. u N 30 Capital stock or trust principal, or current funds .... . . . . . . . . . . . . '.' 30 D ....

B 31 Paid-in or capital surplus, or land, building, or equipment fund .. A

.. ' .. ' ' .. . . . 31 L 32 Retained earnings, endowment, accumulated income, or other funds. .... ...... 32 A r------N 33 Total net assets or fund balances ....... 4,263,910. 33 4,036,145. c ' .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..... E

34 Total liabilities and net assets/fund balances ................................... 8, 122,291. 34 7,912,994. s BAA Form 990 (2012)

TEEA0111L 01/03/13

Form 990 (2012) Phoenix Houses of California, Inc. 94-3015376 I Part XI J Reconciliation of Net Assets

Check if Schedule 0 contains a response to any question in this Part XI. ... . . . . . ... '' .... '

1 Total revenue (must equal Part VIII, column (A), line 12). ' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

2 Total expenses (must equal Part IX, column (A), line 25). . . . . . . . . . . . . . ' .. . . . . . . . . . . 3 Revenue less expenses. Subtract line 2 from line l ...... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)). ..............

5 Net unrealized gains (losses) on investments ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Donated services and use of facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . '.' .. ' ...

7 Investment expenses .. .. '' ... ' .. ' .. , . . . ' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ...

8 Prior period adjustments. ... . . . . . . . . . . . . . . . .... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ......

9 Other changes in net assets or fund balances (explain in Schedule 0). . Se~. Schedu.le .. 0. . . . . . . . . . .

10 Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column (B)). . . . . . . . . . . . . . . . . . ' . ...... . ''' .... ' . .. ' .. ' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

I Part ~II I Fmanc1al Statements and Reportmg

Check if Schedule 0 contains a response to any question in this Part XII.

1 Accounting method used to prepare the Form 990: D Cash [RJ Accrual Oother

If the organization changed its method of accounting from a prior year or checked 'Other,' explain in Schedule 0.

'' ..

1

2 3 4

5 6 7 8

9

10

2 a Were the organization's financial statements compiled or reviewed by an independent accountant? .................... . If 'Yes,' check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:

D Separate basis D Consolidated basis D Both consolidated and separate basis

b Were the organization's financial statements audited by an independent accountant? ......... .

If 'Yes,' check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both: D Separate basis [RJ Consolidated basis D Both consolidated and separate basis

c If 'Yes' to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?. . . . . . . . . . . . . . . . . . . . . . ..

If the organization changed either its oversight process or selection process during the tax year, explain in Schedule 0.

3 a As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ...

b If 'Yes,' did the organization undergo the required audit or audits? If the organization did not undergo the required aud1t or audits, explain why in Schedule 0 and describe any steps taken to undergo such audits .......................... .

BAA

TEEA0112L 08/09/11

Page 12

. .. . . ....... fX1 3 911,109. 4,100,245 .

-189 136 . 4 263 910.

-22 662.

-15 967 .

4,036,145.

......... n Yes No

2a X 1-c----,t--+-~

2b X

2c X r-~r-~~,-:----:

3a X

3b X Form 990 (2012)

OMB No. 1545-0047

SCHEDULE A (Form 990 or 990-EZ)

Public Charity Status and Public Support 2012


Complete if the organization is a section 501(cX3) organization or a section 4947(aX1) nonexempt charitable trust. O()en to Public.

Inspection .. Attach to Form 990 or Form 990-EZ ... See separate instructions.

Name of the organization !Employer identification number

Phoenix Houses of California, Inc. 94-3015376 !Part II Reason for Public Charity Status (All orqanizations must complete this part.) See instructions. The organ1zat1on IS not a pnvate foundation because 1! 1s: (For l;nes 1 through 11, check only one box.)

1 ~A church, convention of churches or association of churches described in section 170(bX1XAXi).

2 A school described in section 170(bX1XAXii). (Attach Schedule E.)

3 A hospital or a cooperative hospital service organization described in section 170(bX1XAXiii).

4 A medical research organization operated in conJunction with a hospital described in section 170(bX1XAXiii). Enter the hospital's

name, city, and state:

5 D An organization operated fOr the benefit Of a college orunivershy owned or operated bya-govenlmental unit described ;n sectiOn - - -- - - -170(bX1XAXiv). (Complete Part II.)

6 ~A federal, state, or local government or governmental unit described in section 170(bX1XAXv). 7 An organization that normally receives a substantial part of its support from a governmental unit or from the general public described

in section 170(bX1XAXvi). (Complete Part II.) 8 0 A community trust described in section 170(bX1XAXvi). (Complete Part II.)

9 0 An organization that normally receives: (1) more than 33-1/3% of its support from contributions, membership fees, and gross rece1pts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33-1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(aX2). (Complete Part Ill.)

10 8 An organization organized and operated exclusively to test for public safety. See section 509(aX4). 11 An organization organized and operated exclusively for the benefit of, to perform the functions of, or carry out the purposes of one or more publicly

supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(aX3). Check the box that describes the type of supporting organization and complete lines 11 e through 11 h.

(A)

(B)

(C)

(D)

(E)

a 0Type I b 0Type II c 0Type Ill- Functionally integrated d 0 Type Ill- Non-functionally integrated

e 0 By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(l) or section 509(a)(2). If the organ1zat1on rece1ved a wntten determmat1on from the IRS that IS a Type I, Type II or Type Ill supportmg organ1zat1on, check th1s box . . . . . . . . . . . . . . . . . . . .

g Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?

(i) A person who directly or indirectly controls, either alone or together with persons described in (ii) and (iii) below, the governing body of the supported organization?. . . ........ . 11 g (i)

(ii) A family member of a person described in (i) above? .... 11 g (ii)

(iii) A 35% controlled entity of a person described in (i) or (ii) above?. 11 g (iii) h Provide the following information about the supported organization(s).

Yes

D No

(i) Name of supported (ii) EIN (iii) Type of organization (iv) Is the (v) Did you notify (vi) Is the (vii) Amount of monetary organization (described on lines 1-9 organization in the organization in organization in support

above or IRC section column (i) listed in column (i) of your column (i) (see instructions)) your govern1ng support? organized in the

document? U.S.?

Yes No Yes No Yes No

. '' .·· .·· .

Total I _,-

BAA For Paperwork ReductiOn Act Nottce, see the InstructiOns for Form 990 or 990-EZ. Schedule A (Form 990 or 990-EZ) 2012

TEEA0401 L 08/09/12

Schedule A (Form 990 or 990-EZ) 2012 Phoenix Houses of California, Inc. 94-3015376 Page 2

!Part II !support Schedule for Organizations Described in Sections 170(bX1)(AXiv) and 170(b)(1)(AXvi) (Complete only if you checked the box on I me 5, 7, or 8 of Part I or if the organization failed to qualify under Part Ill. If the organization fails to qualify under the tests listed below, please complete Part Ill.)

Sect1on A Public Support Calendar year (or fiscal year beginning in) ~ (a) 2008 (b) 2009 (c) 2010 (d) 2011 (e) 2012 (f) Total

1 G1fts, grants, contnbutions, and membership fees received. \Do not include any 'unusual grants.) ...... . 6,464,613. 4,374,817. 2,304,748. 2,057,329. 2,487,379. 17,688,886.

2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ................. .

3 The value of services or facilities furnished by a governmental unit to the

0.

organization without charge. . . . 0 .

4 Totai.Addlines1through3 ... 6,464,613. 4,374,817. 2,304,748. 2,057,329. 2,487,379. 17,688,886. 5 The portion of total

contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) ..

6 Public support. Subtract line 5

..

·_.

0.

from line 4 ................... . ... ·• 17,688,886.

Section B Total Suooort Calendar year (or fiscal year beginning in) ~ (a) 2008 (b) 2009 (c) 2010 (d) 2011 (e) 2012 (f) Total

7 Amounts from line 4 ......... . 6,464,613. 4,374,817. 2,304,748. 2,057,329. 2,487,379. 17,688,886.

8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources. . . .... 821,904. 821,466. 817,007. 785,788. 781,588. 4,027,753.

9 Net income from unrelated business activities, whether or not the business is regularly carried on ................. . 0.

10 Other income. Do not include gain or loss from the sale of capital as~ts <Ep~ai£ i'J::v PartiV.) .. ~g. X...... 40,784. 39,973. 44,674. 43,071. 699,497. 867,999.

~~~~~~+-~~~~--,_--~~--~~~~--~--~------~~--~----~~~~~

11 [h~;a~gshu~gort: _Add. l_~nes 7 22,584,638.

12 Gross receipts from related activities, etc (see instructions) .................................................. I_ 12 934,834.

13 First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501 (c)(3) organization, check this box and stop here . . . . . . . . . . . ...................... .,.. D

Section C. Computation of Public Support Percentage 14 Public support percentage for 2012 (line 6, column (f) divided by line 11, column (f)) ..

15 Public support percentage from 2011 Schedule A, Part II, line 14 ..... Ui=l 78.32%

84.98% -'---------------

16a 33-1/3% support test- 2012. If the organization did not check the box on line 13, and the line 14 is 33-1/3% or more, check this box and stop here. The organization qualifies as a publicly supported organization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .,.. [Ej

b 33-113% support test- 2011. If the organization did not check a box on line 13 or 16a, and line 15 is 33-1/3% or more, check this box and stop here. The organization qualifies as a publicly supported organization ................................................... .,.. D

17 a 10%-facts-and-circumstances test- 2012. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the 'facts-and-circumstances' test, check this box and stop here. Explain in Part IV how the organization meets the 'facts-and-circumstances' test. The organization qualifies as a publicly supported organization ..... .

b 10%-facts-and-circumstances test- 2011. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the 'facts-and-circumstances' test, check this box and stop here. Explain in Part IV how the organization meets the 'facts-and-circumstances' test. The organization qualifies as a publicly supported organization ............ .

18 Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions. :a BAA Schedule A (Form 990 or 990-EZ) 2012

TEEA0402L 08/09/12

ScheduleA(Form990or990-EZ)2012 Phoenix Houses of California, Inc. 94-3015376 Page3

I Part Ill I support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

S A P bl" S ect1on u IC up port Calendar year (or fiscal yr beginning in) .,. (a) 2008 (b) 2009 (c) 2010 (d) 2011 (e) 2012 (f) Total

1 Gifts, grants, contributions and membership fees received. (Do not include any 'unusual grants.') ......

2 Gross receipts from admis-sions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax -exempt purpose ....

3 Gross receipts from activities that are not an unrelated trade or business under section 513.

4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ..... '' .... . . . . . .

5 The value of services or facilities furnished by a governmental unit to the organization without charge ....

6 Total. Add lines 1 through 5 . . . . 7 a Amounts included on lines 1,

2, and 3 received from disqualified persons. . ... '

b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year .... . . . . . . . ........

c Add lines 7a and 7b ...

8 Public support (Subtract line 7c from line 6.) . . ' .. '' .. ·.•.

s t eCIOn B T tIS oa uppo rt Calendar year (or fiscal yr beginning in) .,. (a) 2008 (b) 2009 (c) 2010 (d) 2011 (e) 2012 (f) Total

9 Amounts from line 6. .... lOa Gross income from interest,

dividends, payments received on securities loans, rents, royalties and income from similar sources . . . . . . . . . . . . .

b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975 ..

c Add lines 1 Oa and 1 Ob .. 11 Net income from unrelated business

activities not included in line lOb, whether or not the business is regularly carried on . . . '''.' ... . . .

12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.) ......................

13 Total support. (Add Ins 9, IOc, 11, and 12.)

14 F1rst f1ve years. If the Form 990 IS for the organ1zat1on's f1rst, second, third, fourth, or fifth tax year as a section 501 (c)(3) organization, check this box and stop here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~ 0

Section C. Computation of Public Support Percenta e 15 Public support percentage for 2012 (line 8, column (f) divided by line 13, column (f))................ % 16 Public support percentage from 2011 Schedule A, Part Ill, line 15 ..

Section D. Com utation of Investment Income Percenta e 17 Investment income percentage for 2012 (line 10c, column (f) divided by line 13, column (f)) .......... .

18 Investment income percentage from 2011 Schedule A, Part Ill, line 17 ..

19a 33-1/3% support tests- 2012. If the organization did not check the box on line 14, and line 15 is more than 33-1/3%, and line 17 is not more than 33-1/3%, check this box and stop here. The organization qualifies as a publicly supported organization..

b 33-1/3% support tests- 2011. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33-1/3%, and line 18 is not more than 33-1/3%, check this box and stop here. The organization qualifies as a publicly supported organization..

20 Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions ..

%

%

BAA TEEA0403L 08/09112 Schedule A (Form 990 or 990-EZ) 2012

Schedule A (Form 990 or 990-EZ) 2012 Phoenix Houses of California, Inc. 94-3015376 Page 4

I Part IV I Supplemental Information. Complete this part to provide the explanations required by Part II, line 1 0; Part II, line 17a or 17b; and Part Ill, line 12. Also complete this part for any additional information. (See instructions).

BAA Schedule A (Form 990 or 990-EZ) 2012

TEEA0404L 0811 0112

2012 Schedule A, Part IV- Supplemental Information Page 5

Client 60 Phoenix Houses of California, Inc. 94-3015376

5/09/14 12:26PM

Part II, Line 10 - Other Income

Nature and Source 2012 2011 2010 2009 2008

Miscellaneous Income $ -90. $ 234. $ 124. $ 851. $ 772. Insurance Recovery from Affiliates

640,944. Gross Income from Fundraising

58,643. 42,837. 44,550. 39,122. 40,012. Total$ 699,497. $ 43,071. $ 44,674. $ 39,973. $ 40,784. =========

SCHEDULE C (Form 990 or 990-EZ)


Political Campaign and Lobbying Activities For Organizations Exempt From Income Tax Under section 501(c) and section 527

~ Complete if the organization is described below. ~ Attach to Form 990 or Form 990-EZ. ~ See separate instructions.

OMB No. 1545-0047

2012 OJ)en to P11~1ic •

Inspection.. ..

If the organization answered 'Yes,' to Form 990, Part IV, line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then • Section 501 (c)(3) organizations: Complete Parts 1-A and B. Do not complete Part 1-C. • Section 501 (c) (other than section 501 (c)(3)) organizations: Complete Parts 1-A and C below. Do not complete Part 1-B. • Section 527 organizations: Complete Part 1-A only.

If the organization answered 'Yes,' to Form 990, Part IV, line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then • Section 501 (c)(3) organizations that have filed Form 5768 (election under section 501 (h)): Complete Part II-A. Do not complete Part 11-B.

• Section 501 (c)(3) organizations that have NOT filed Form 5768 (election under section 501 (h)): Complete Part 11-B. Do not complete Part 11-A.

If the organization answered 'Yes,' to Form 990, Part IV, line 5 (Proxy Tax) or Form 990-EZ, Part V, line 35a (Proxy Tax), then • Section 501 (c)(4), (5), or (6) organizations: Complete Part Ill.

Name of organization Employer identification number

Phoenix Houses of California Inc. 94-3015376

Provide a description of the organization's direct and indirect political campaign activities in Part IV.

2 Political expenditures. .... ~s --------

3 Volunteer hours. . . . . . . . . . . . . . . . . . . . . ........ .

I Part .1-B I Complete if the organization is exempt under section 501 (c)(3). 1 Enter the amount of any excise tax incurred by the organization under section 4955 ... ~ $ 0. ______ __::_.:_

2 Enter the amount of any excise tax incurred by organization managers under section 4955 ....

3 If the organization incurred a section 4955 tax, did it file Form 4720 for this year?.

... ~ $ _______ 0.::...::_.

................... DYes 0No 0No 4a Was a correction made? .................. . ......... .. DYes

b If 'Yes,' describe in Part IV.

I Part f·C I Complete if the organization is exempt under section 501 (c) , except section 501(c)(3). 1 Enter the amount directly expended by the filing organization for section 527 exempt function activities. . ~ $

--------2 Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt

function activities . . . . . . ........... . ~s --------

3 Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b.. . ........ . ~s

4 Did the filing organization file Form 1120-POL for this year? ........... . ... DYes

5 Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing organization made payments. For each organization listed, enter the amount paid from the filing organization's funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.

(a) Name (b)Address

(1) r-------------------

(2) --------------------

(3) --------------------

(4)

(5)

(6) ~-------------------

BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

TEEA3201 L 12/7112

(c) EIN (d) Amount paid from filing organization's funds. If

none, enter-0-.

(e) Amount of political contributions received and

promptly and directly delivered to a separate political organization. If

none, enter -0-.

Schedule C (Form 990 or 990-EZ) 2012

ScheduleC(Form990or990-EZ)2012phoenix Houses of California, Inc. 94-3015376 PageZ

I Part U·A ·1 Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).

A Check ~ [RJ if the filing organization belongs to an affiliated group (and list in Part IV each affiliated group member's name,

address, EIN, expenses, and share of excess lobbying expenditures).

B Check ~ 0 if the filing organization checked box A and 'limited control' provisions apply.

Limits on Lobbying Expenditures (The term 'expenditures' means amounts paid or incurred.)

(a) Filing organ1zat1on's totals

1 a Total lobbying expenditures to influence public opinion (grass roots lobbying) .. . . . . . . .. b Total lobbying expenditures to influence a legislative body (direct lobbying). '' .. .. '' .. ' 2 262. c Total lobbying expenditures (add lines 1a and 1b) ..... ''' ''.' .. ' . . . . . . . . . . . . . . . . ...... 2 262. d Other exempt purpose expenditures ... . . . . . . . . . . . . . . . . ' . . . . ... . . . ' .. ' .... 4 097 983. e Total exempt purpose expenditures (add lines 1 c and 1 d). .. . . . . . . . . . . . . . . . . . . . . .......... 4 100 245. f Lobbying nontaxable amount. Enter the amount from the following table in

both columns ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ........ 355 012. If the amount on line le, column (a) or (b) is: The lobbying nontaxable amount is: •·· Not over $500,000 20% of the amount on line 1 e. · ..

Over $500,000 but not over $1,000,000 $100,000 plus 15% of the excess over $500,000.

Over $1,000,000 but not over $1,500,000 $175,000 plus 10% of the excess over $1,000,000. .. Over $1,500,000 but not over $17,000,000 $225,000 plus 5% of the excess over $1,500,000.

Over $17,000,000 $1 ,000,000. .. •· g Grassroots nontaxable amount (enter 25% of line 1 f) .... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 88 753. h Subtract line 1 g from line 1 a. If zero or less, enter -0-. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 . i Subtract line lf from line 1 c. If zero or less, enter -0-...... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 .

If there is an amount other than zero on either line 1 h or line 1 i, did the organization file Form 4720 reporting section 4911 tax for this year?. . ............ .

4-Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five

columns below. See the instructions for lines 2a through 2f.) ----------------------------------

Calendar year (or fiscal year beginning in)

2 a Lobbying non-taxable amount..

b Lobbying ceiling amount (150% of line 2a, column (e)) ...

c Total lobbying expenditures .

d Grassroots nontaxable amount..

e Grassroots ceiling amount (150% of line 2d, column (e)) .....

f Grassroots lobbying expenditures ....

Lobbying Expenditures During 4-Year Averaging Period

(a) 2009 (b) 2010 (c) 2011 (d) 2012

.

(b) Affiliated group totals

98 190. 98 190.

128 942 482. 129 040 672.

1 000 000.

..

250 000 . 0. 0.

(e) Total

4,000,000.

6,000,000.

727,329.

1,000,000.

1,500,000.:__

0. BAA Schedule C (Form 990 or 990-EZ) 2012

TEEA3202L 01/07/13

ScheduleC(Form990or990-EZ)2012 Phoenix Houses of California, Inc. 94-3015376 I Part 11-B I Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768

(election under section 501(h)). (a)

For each 'Yes' response to lines Ia through li below, provide in Part IV a detailed description (b)

of the lobbying activity. Yes No Amount

1 During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:

a Volunteers?. . . . . . . . . . .... . . '.' .. ' . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . ''. .. ' .. '.'.'.' . . . . . . . ' . . .

b Paid staff or management (include compensation in expenses reported on lines 1 c through 1 i)? ... . . .

c Media advertisements? ....... . . . ........... . . . . . . . . . . ' ... . . ' .. ' .. . . . .. . . . . . . . . . . . ........ d Mailings to members, legislators, or the public? .. ... . ''' .. ' . .. . . . . . . . . . . . . . . . . . . . . . . . .

e Publications, or published or broadcast statements? .. . . . . . . . . . . . . ...... . . . . . . . . . . . . . . . . . . ' . ' .. f Grants to other organizations for lobbying purposes? .. . . . . . . . . . . . . . . . . . . .. ' .. ..... ' . . . . . g Direct contact with legislators, their staffs, government officials, or a legislative body?. ... . . . . . . . . . ...

h Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means?. . . . . ....

i Other activities? ... ..... . . . . . . . . . . . . . . . . . . . . ... ' . . . . . . . . . . . . . . . . . . . . . . . . . . . . ....

j Total. Add lines 1 c through 1 i. ' ... '. '. ' ...... ' ................. . . . . . . . . . . . . . . '. . ' .. . '.' . '.' ... 2 a Did the activities in line 1 cause the organization to be not described in section 501 (c)(3)? ........ . . .

b If 'Yes,' enter the amount of any tax incurred under section 4912. ....................... ' ..... . . . . . .

c If 'Yes,' enter the amount of any tax incurred by organization managers under section 4912 ...

d If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? ...... . . . . . .

!Part Ill-A I Co~plete if the organization is exempt under section 501(c)(4), section 501(c)(5), or sect1on 501(c)(6).

Yes 1 Were substantially all (90% or more) dues received nondeductible by members? ... ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 2 Did the organization make only in-house lobbying expenditures of $2,000 or less? .. . . . . . . . . . . . . . . . . . . . . . . . . . . . '' . .. 2 3 Did the organization agree to carry over lobbying and political expenditures from the prior year?. . '. '. '' '' . . . . . . '.' . ... 3

Page 3

No

I Part lll~l!ll Comple_te i_f the organization is exerrypt under section 501 (c)(4), section 501 (c)(5), or s_ectiof! 501 (c) (6) and 1f e1ther (a) BOTH Part 111-A, lmes 1 and 2, are answered 'No' OR (b) Part 111-A, I me 3, 1s answered 'Yes.'

1 Dues, assessments and similar amounts from members ... '.''' '' ''' . . ' ' ' '' '.' '. '.' . . . . . . . . . . . . . . ... 1

2 Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political ·' expenses for which the section 527(f) tax was paid). a Current year .... '. '' ''.' ''.' . . ' . . . . . . . . . . ' ... ' ..... . . . . . . ... ' ' . . . . ' . . . 2a b Carryover from last year .. . . . . . . . . . ' ....... . . . ' .. .... . . . ' .... ''''' . . . .. ' ... ' '' '.' ...... ... . ' . ' ' . . . . ' 2b c Total. . . . . ' .. ' ..... . . . . . . . . ' ... '.''. '' .. ' ' .... . ' ... '''' ... . . . . . . . . . ' ....... . . ... 2c

3 Aggregate amount reported in section 6033(e)(1 )(A) notices of nondeductible section 162(e) dues .... ... 3 :.

4 If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and polit1cal expenditure next year? ... . . ''.'' ... . . . '.' ' . '.'. '.' '' '.' . . . . ' ...... ' ...... . . . . . . . . . .. 4

5 Taxable amount of lobbying and political expenditures (see instructions). . . . . . . . . . . ' .. ...... .. ''.' '.' ... ' .. 5

I Part IV I Supplemental Information Complete this part to provide the descriptions required for Part 1-A, line 1; Part 1-8, line 4; Part 1-C, line 5; Part II-A (affiliated group list); Part 11-A, line 2; and Part 11-8, line 1. Also, complete this part for any additional information.

Additional Information --------------------------------------------------------------------

Refer to Schedule R for further affiliate details for address and EIN.

___ A_t_!:!:_lj.§te~-- _________________________ DJ-!~C_t_~o_!l!2y_ip_g_E_XI?~n~~- _____________ _

__ _ P_!ls;>~nj~_H_9~~e_fQ_U_!lg~t_is;>~,_1~C_: ______ -· _____________ _§_ -~.Q~l ________________ _

_ _ _ P_!ls;>~nj~_H_9~~e~_ Q_f_ f;~lj_!Q_r_p_~~~-1~c...: _________________ J __ 2_! 1~2 _ ________________ _

Phoenix House San Diego, Inc. $ 0 BAA Schedule C (Form 990 or 990-EZ) 2012

TEEA3203L 01/07/13

Schedule C (Form 990 or 990-EZ) 2012 Phoenix Houses of California, Inc. 94-3015376 Page 4

I Part IV I Supplemental Information (continued)

____ _ l\d9tli911~ Lnfo_rm~tLon_(<;_onti.n_u~Q) _ ____________________________________________ _

_ _ _ P_!1_2€lnj~_H_9~~e_Q~a_!lg€l_C_Ql_!_n_:ty!_ ]~~·- _________________ } _ ____ 0 ________________ _

_ _ _ P_!1_2€li!_i~_H_o~~e_s_ <?_f_ !,.Q_s_ ~g_e}Els_[ _ln_c~ ________________ J _____ 0 _________________ _

_ _ _ P_!1_2€lnj~_H_9~~e_§_ <?_f_ ~ElW_ '¥<?_r_kL _I_!J.~ :__ ____________________ }_~4_t _Q~9- ________________ _

_ _ _ P_!l_QElnJ~ _ H_9~~e_§ _ <?_f_ !,.Q_n_g_ls_l~r:!_d_t _ln_c ~ _________________ J _____ 0 ________________ _

_ _ ]_!1.2€lnj~_H_o~~e_§_<?_f _ _'!'Elx_a~L_ ]~~-- _____________________ } _ ____ 0 ________________ _

__ _ _ C_e~~e_!_ <?_n_ b<.!0~~i_o~_a_!l.g_t_!1~ _F_a!!_l.:!:_l_yL _I_!J.~ :___ ____________ J _____ 0 ________________ _

_ _ _ Aj.'f.:!:_l_i~~e_ g~o_!Ip _T_oj::~J,___ __________________________ }_~8_[1:~0- _______________ _

BAA Schedule C (Form 990 or 990-EZ) 2012 TEEA3204L 01/07/13

SCHEDULED (Form 990)

OMB No. 1545-0047


Name of the organization

Supplemental Financial Statements .. Complete if the organization answered 'Yes,' to Form 990,

Part IV, lines 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b. .. Attach to Form 990. .. See separate instructions.

2012 Open to Public Inspection

Employer identification number

Phoenix Houses of California, Inc. 94-3015376 IPartl ·.1 Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if

the organization answered 'Yes' to Form 990, Part IV, line 6. (a) Donor advised funds (b) Funds and other accounts

1 Total number at end of year.. . . . . . . . . . . . ....

2 Aggregate contributions to (during year) ..

3 Aggregate grants from (during year) ..... ....

4 Aggregate value at end of year .. .... '.'.' ...

5 Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization's property, subject to the organization's exclusive legal control?. . DYes

6 Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only f~P~~~ii~~~~~/~rie~fee~;~~fi~?t for _the benefit of the _donor _or donor ad_visor,_ or for any other_purpose_ confernng DYes D No

jPa:rtU I Conservation Easements. Complete if the organization answered 'Yes' to Form 990, Part IV, line 7. 1 Purpose(s) of conservation easements held by the organization (check all that apply).

§Preservation of land for public use (e.g., recreation or education) D Preservation of an historically important land area

Protection of natural habitat D Preservation of a certified historic structure

Preservation of open space

2 Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.

Held at the End of the Tax Year a Total number of conservation easements ........... . 2a b Total acreage restricted by conservation easements .. 2b c Number of conservation easements on a certified historic structure included in (a) ..... . 2c

d Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register. 2d

3 Number of conservation easements modified, transferred, released, extinguished, or terminated by the organ1zat1on dunng the tax year ..

4 Number of states where property subject to conservation easement IS located •

5 Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? . DYes

6 Staff and volunteer hours devoted to monitoring, inspect;ng, and enforcing conservation easements during the year .. 7 Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements dunng the year

.. $ -----------------

8 Does each conservation easement reported on line 2(d) above satisfy the requirements of section 1 70(h)(4)(B)(i) and section 1 70(h)(4)(B)(ii)? . . . . . . . . . . . . . . . . . . . . . . . DYes

9 In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and balance sheet, and include, if applicable, the text of the footnote to the organization's financial statements that describes the organization's accounting for conservation easements.

!Part m I Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets. Complete if the organization answered 'Yes' to Form 990, Part IV, line 8.

1 a If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, prov1de, in Part XIII, the text of the footnote to its financial statements that describes these items.

b If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items: (i) Revenues included in Form 990, Part VIII, line 1. ... (ii) Assets included in Form 990, Part X ..

...... ~$ . ....... ~ $----------

2 If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the following amounts required to be reported under SFAS 1 16 (ASC 958) relating to these items:

a Revenues included in Form 990, Part VIII, line 1

bAssets included in Form 990, Part X ..

BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990. TEEA3301 L 09/18112

~$ ~$------·

Schedule 0 (Form 990) 2012

-

ScheduleD (Form 990) 2012 Phoenix Houses of California, Inc. 94-3015376 Page 2 [Part Ill [Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

3 Using the organization's acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

a b Public exhibition b Scholarly research

c Preservation for future generations

d 0 Loan or exchange programs

e 0 Other

4 Provide a description of the organization's collections and explain how they further the organization's exempt purpose in Part XIII.

5 During the year, did the organization solicit or receive donations of art, historical treasures, or other similar assets D to be sold to raise funds rather than to be maintained as part of the organization's collection?. . . Yes

[Part IV [Escrow and Custodial Arrangements. Complete if the organization answered 'Yes' to Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

1 a Is the organization an agent, trustee, custodian, or other intermediary for contributions or other assets not included on Form 990, Part X? ........................................................................................ 0 Yes

b If 'Yes,' explain the arrangement in Part XIII and complete the following table:

c Beginn1ng balance ...

d Additions during the year.

e Distributions during the year.

f Ending balance .....

1 c

1d

1e

1f 2 a Did the organization include an amount on Form 990, Part X, line 21 ?. . ....... . . . . . . . . . . . . . ..

b If 'Yes,' explain the arrangement in Part XIII. Check here if the explantion has been provided in Part XIII. . . . . .

Amount

... U Yes

... . '.' . . . ..

[Part V [Endowment Funds. Complete if the organization answered 'Yes' to Form 990 Part IV line 10 I I

.... ~No

(a) Current (b) Prior year (c) Two years (d) Three years (e) Four years

1 a Beginning of year balance . . . b Contributions ..... . . . . . . . . . . . .

c Net investment earnings, gains, and losses .. . . . . ''' ' .. . . . . ..

d Grants or scholarships ..

e Other expenditures for facilities and programs .... . . . . . . . .....

f Administrative expenses .. . . .

g End of year balance .. . . . 2 Prov1de the est1mated percentage of the current year end balance (l1ne 1 g, column (a)) held as:

a Board designated or quasi-endowment ... % -----;;-----

b Permanent endowment ... % c Temporarily restricted endowment ... %

The percentages in lines 2a, 2b, and 2c should equal 100%.

3 a Are there endowment funds not in the possession of the organization that are held and administered for the organization by: (i) unrelated organizations ...

(ii) related organizations. . . . . . . . . . . . . . . . . . . . . . . ........ .

b If 'Yes' to 3a(ii), are the related organizations listed as required on Schedule R?.

4 Describe in Part XIII the intended uses of the organization's endowment funds.

IPartVI I Land, Buildings, and Equipment. See Form 990, Part X, line 10. Description of property (a) Cost or other basis (b) Cost or other

(investment) basis (other)

1 a Land. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,949, 757. b Buildings. . . . 10,709,855. c Leasehold improvements. .. . . . ' .. ' .. ' ..... '

d Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11,634. e Other. ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,231,344.

Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (8), line IO(c).) ...

(c) Accumulated depreciation

7,771,764 .

11,634 . 1,082,140 .

~ . . ' . . . . .

Yes No 3a(i)

3a(ii)

3b

(d) Book value

2,949,757 . 2,938,091.

0. 149,204.

6,037,052. BAA ScheduleD (Form 990) 2012

TEEA3302L 06/07112

I

ScheduleD (Form 990) 2012 Phoenix Houses of California, Inc. 94-3015376 Page 3

I Part VII I Investments- Other Securities. See Form 990 Part X line 12 N/A - ' ' (a) Description of security or category (b) Book value (c) Method of valuation: Cost or

(including name of security) end-of-year market value (1) Financial derivatives .. . . . . . . . . . . . . . . . . . . . . . . ........

(2) Closely-held equity interests ... ' . . . . ' ..... . . . .... (3) Other

----------------------(A) ----------------------------(B) ----------------------------(C) ----------------------------(D) ---------------------------(E) ---------------------------(F) ---------------------------(G) ----------------------------(H) ----------------------------(I) ----------------------------Total. (Column (b) must equal Form 990, Part X, column (B) line /2.). ~

.·

IPartVIIlllnvestments- Program Related. See Form 990, Part X, line 13. N/A (a) Description of investment type (b) Book value (c) Method of valuation: Cost or

end-of-year market value (1)

(2)

(3)

(4) (5) (6)

(7) (8) (9)

(1 0)

Total. (Column (b) must equal Form 990, Part X, column (B) line /3.) . . ~ . c.: . .

!Part IX I Other Assets. See Form 990 Part X line 15. N/A (a) Description (b) Book value

(1)

(2)

(3)

(4) (5) (6)

(7) (8) (9)

(1 0)

Total. (Column (b) must equal Form 990, Part X, column (8), line 75.). . . . . . . . . . . . . . . . . . . . . . . ~ . . . . . . . . . . . . . . . . ' .

!Part X I Other Liabilities. See Form 990, Part X line 25. (a) Description of liability (b) Book value

(1) Federal income taxes

(2) Due to Affiliates 1, 729,914. (3)

(4) (5) .·. >

(6)

(7) (8) (9)

(1 0)

(11)

Total. (Column (b) must equal Form 990, Part X, column (B) line 25.) . . ~ 1,729,914. . . . 2. FIN 48 (ASC 740) Footnote. In Part XIII, prov1de the text of the footnote to the organ1zat1on's f1nanc1al statements that reports the organ1zat1on's liability for uncertam tax pos1t10ns under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII. ...................... S.ee .. P.ar.t. XIII. ..................... ~ BAA TEEA3303L 12123112 ScheduleD (Form 990) 2012

ScheduleD (Form 990) 2012 Phoenix Houses of California Inc '

94-3015376 Page 4

/Part XI I Reconciliation of Revenue per Audited Financial Statements With Revenue per Return 1 Total revenue, gains, and other support per audited financial statements .. . . . . . . . . . . . ... . . . . . . ....... 1 7,828,300. 2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:

a Net unrealized gains on investments. . . . . . . . . . . . . . . . . . . . . . ' . . . . . . . . . ..... 2a -22,662. b Donated services and use of facilities .. . . . . ...... .... ' . . . . . . . . . ..... 2b 97,124. .··· ":

c Recoveries of prior year grants. . . . . . . . ' .. ' ... . . . . . . . . . . .... ..... ' ' .. ' 2c '

d Other (Describe in Part XIII.). .. See. Part. XIII ' .. . '. . . . . . . . . . . . . . ', . '' 2d 3,846,440 . e Add lines 2a through 2d. .... ''' '' ... ' .............. '.' . . . . ' ... . . . . . . , ..... . ... . . . '' .. . . . . . ' . ' .. ' . ' 2e 3,920,902.

3 Subtract line 2e from line 1 . ... ''' .............. . . ' .... ' ... ' '. '. ' .. .......... .. '.' . . . . . . . . . . . ... 3 3,907,398. 4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:

a Investment expenses not included on Form 990, Part VIII, line 7b. . ' ' . . . . . . . . . 4a 3,711. .. bOther (Describe in Part XIII.). ..... . '' '' .... ....... . . . . . . . . . . ' ... . ..... 4b

c Add lines 4a and 4b ......... '.' . . . . . . . . . . . . . . . . . . . . ' ... ' . ' . . . . . . . . . . . . . . . . . ...... ' .. ' . . . . . . . . . 4c 3,711. 5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 72.) ... . . . . . . . . . . . . . ' . . ... ' '. 5 3,911,109.

[Part XII I Reconciliation of Expenses per Audited Financial Statements With Expenses per Return 1 Total expenses and losses per audited financial statements ... '' .......... . . . . . . . ... ' ....... ' . . . . ....... 1 8,056,065. 2 Amounts included on line 1 but not on Form 990, Part IX, line 25: t··· ..

a Donated services and use of facilities . . . . . . . . . . . . . . . . . . . . . . ..... ''' . . . . . . .... 2a 97,124. b Prior year adjustments ....... . . . . . . . . . . . . . . . . . . . . . ..... ... '' '. .... '.' 2b . c Other losses ..... . . . . . . . . . . . . . . . . '. . .... ' .. . . ' . .... .... . ' '.' ....... 2c d Other (Describe in Part XIII.). . . See. . Part . x:r.r:r. .. 2d 3,862,407. ~ . . . ..

. . . . . . . . . . . . . . . . . . . . .. e Add lines 2a through 2d . .... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ' . ......... . . . . . . . . . . . . .... .... 2e 3,959,531.

3 Subtract line 2e from line 1. ''. ' .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ' . ' . . . . . . . . . . . . . . . ......... '' .. .... 3 4,096,534. 4 Amounts included on Form 990, Part IX, line 25, but not on line 1:

. a Investment expenses not included on Form 990, Part VIII, line 7b ... ..... 4a 3,711. bOther (Describe in Part XIII.) .... . . . ' . '' .. . '' .... . . . . ............ . . . . . . . . . . . . . 4b <

c Add lines 4a and 4b . ...... ' .. ' .. . . . . . . .......... '.' ...... . . . . . . . . . . . . . . . . . . . . . . ..... ' . . . . . . ... 4c 3, 711. 5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 78.) .. . . . . . . . . ..... . . . . . . . . ... 5 4,100,245.

/PartXIII/ Supplemental Information

Complete this part to provide the descriptions required for Part II, lines 3, 5, and 9; Part Ill, lines 1 a and 4; Part IV, lines 1 b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Part X- FIN 48 Footnote

position were to be challenged by a taxing authority. The standard also provides BAA ScheduleD (Form 990) 2012

TEEA3304L 11/30112

ScheduleD (Form 990) 2012 Phoenix Houses of California, Inc. !Part xrn I Supplemental Information (continued)

94-3015376 Page 5

__ _ P_arf:](__:-_fLN_~_f~Qtru~t~ tci>!!t_Ln_y~c!) _ __________________________________________ _

BAA TEEA3305L 06/08/12 ScheduleD (Form 990) 2012

2012 Schedule D, Part XIII - Supplemental Information

Client 60 Phoenix Houses of California, Inc.

5/09/14

Schedule D, Part XI, Line 2d Other Revenue Included In F/S But Not Included On Form 990

Admin Costs allocated to Affiliates. . . . . . . . . . . . ............... . " ' $ Change in ben. int. in net assets affil ................... . ' ...................... .

Total $

Schedule D, Part XII, Line 2d Other Expenses And Losses Per Audited F/S

Admin Costs Allocated to Affiliates ....... . ········································ $ Total $

Page4

94-3015376

12:26PM

3,862,407. -15 967.

3,846,440.

3,862,407. 3,862,407.

SCHEDULE G (Form 990 or 990-EZ)


Supplemental Information Regarding Fundraising or Gaming Activities

Complete if the organization answered 'Yes' to Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a.

., Attach to Form 990 or Form 990-EZ. ., See separate instructions.

OMB No. 1545-0047

2012 Open to .Public

Inspection

Name of the organization I Employer identification number

Phoenix Houses of California, Inc. 94-3015376

I Part[. I Fundraising Activities. Complete 1f the organ1zat1on answered 'Yes' to Form 990, Part IV, l1ne 17. - · ··. Form 990-EZ filers are not required to complete this part.

1 Indicate whether the organization raised funds through any of the following activities. Check all that apply.

a 0 Mail solicitations e 0 Solicitation of non-government grants

b 0 Internet and email solicitations f 0 Solicitation of government grants

c 0 Phone solicitations g 0 Special fundraising events

d 0 In-person solicitations

2 a Did the organization have a written or oral agreement with any individual (including officers, directors, trustees or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?. DYes [E]No

b If 'Yes,' list the ten h1ghest pa1d individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is to be compensated at least $5,000 by the organization.

(i) Name and address of individual (ii) Activity (iii) Did fundraiser (iv) Gross receipts (v) Amount paid to (vi) Amount paid to or entity (fundra1ser) have custod6 or control from activity (or retained by) (or retained by)

of contri utions? fundraiser listed in organization column (i)

Yes No

1

2

3

4

5

6

7

8

9

10

Total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 L1st all states 1n wh1ch the organ1zat1on IS reg1stered or l1censed to sol1c1t contnbut1ons or has been not1f1ed 1t 1s exempt from reg1strat1on

or licensing.

0 .

BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule G (Form 990 or 990-EZ) 2012 TEEA3701L 01/07/13

Schedule G (Form 990 or 990-EZ) 2012 Phoenix Houses of California, Inc. 94-3015376 Page 2

!Part ltl Fundraising Events. Complete if the organization answered 'Yes' to Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.

(a) Event #1 (b) Event #2 (c) Other events (d) Total events

Theatre event None (add column (a)

through column (c)) R (event type) (event type) (total number) E v E

1 Gross receipts 442,931. 442,931. N .. ' ... ' .. '' ... ' . . . . . . . . u E

2 Less: Charitable contributions ... . . . . . .. 384,288. 384,288.

3 Gross income (line 1 minus line 2) . .... 58,643. 58,643.

4 Cash prizes ..... ........ . . . . . . . . . . . ..

5 Noncash prizes. . . . ... . .... D I

6 Rent/facility costs .. R . . . . . . . . . . . . . . . ... E c T 7 Food and beverages ... .. . . . . . . . . ..... 43,682. 43,682. E X 8 Entertainment. ... 14,961. 14,961. p . . '. ... ' .. ' ..... ' .... E N

9 Other direct expenses. s . . . . . ........... E s

10 Direct expense summary. Add lines 4 through 9 in column (d). . . . . . . . . . . . . . . . . ' ... . . . . . . . ....... ~ 58,643. 11 Net income summary. Combine line 3, column (d), and line 10 .. . ' ... . ' ..... . . . . . . . . . . . . . . . . . . . . .. ~

IPa.rt IJII Gaming. Complete if the organization answered 'Yes' to Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, lme 6a.

--

R (a) Bingo (b) Pull tabs/Instant (c) Other gaming (d) Total gaming

E bingo/progressive (add column (a) v bingo through column (c)) E N u E

1 Gross revenue . ' ... ' . . . .....

2 Cash prizes .. .. '.' . ' ..... ' ........ .. E

D X I p

3 Non-cash prizes. R E . . . . . . . . . . . .... E N c s T E 4 Rent/facility costs .. s . . . . . . . . . ..........

5 Other direct expenses. .... . . . . . . . .

HYes % IHYes % HYes 9-0

--- :.· 6 Volunteer labor. ....... '' .. ' ' .. ' No No No <:'

7 Direct expense summary. Add lines 2 through 5 in column (d). ... ' .... ' ...... . . . . . . . . . . . . . . . . .. . ...... ' ~

8 Net gaming income summary. Combine lines 1, column (d) and line 7. ' ............... . . . . . . ..... . ...... ' ~

9 Enter the state(s) in which the organization operates gaming activities: ---------------------------------==------=~---

a Is the organization licensed to operate gaming activities in each of these states?. . . . . . . . . . . . . DYes D No

b If 'No,' explain:

lOa Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year?. . ....... DYes b If 'Yes,' explain:

BAA TEEA3702L 01/07/13 Schedule G (Form 990 or 990-EZ) 2012

Schedule G (Form 990 or 990-EZ) 2012 Phoenix Houses of California, Inc. 94-3015376 11 Does the organization operate gaming activities with nonmembers?.

12 Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity formed to administer charitable gaming?. . ....... .

13 Indicate the percentage of gaming activity operated in:

a The organization's facility.

bAn outside facility ...

14 Enter the name and address of the person who prepares the organization's gaming/special events books and records:

Name.,.

Address ...

13a 13b

15a Does the organization have a contact with a third party from whom the organization receives gaming revenue?.

DYes

DYes

DYes b If 'Yes,' enter the amount of gaming revenue received by the organization ...

of gaming revenue retained by the third party ... $ $ and the amount

------------c If 'Yes,' enter name and address of the third party:

Name.,.

Page 3

% %

------------------------------------------------------------, I

Address ... 1

16 Gaming manager information:

Name ...

Gaming manager compensation .,. $

Description of services provided ...

D Director/officer D Employee D Independent contractor

17 Mandatory distributions

a Is the organization required under state law to make charitable distributions from the gaming proceeds to retain the ~~egami~liren~?---------------------------------~DY~ DNo

b Enter the amount of distributions requ1red under state law to be distributed to other exempt organizations or spent in the

organization's own exempt activities during the tax year ... $

!Part IV I Supplemental Information. Complete this part to provide the explanations required by Part I, line 2b, columns (iii) and (v), and Part Ill, lines 9, 9b, lOb, 15b, 15c, 16, and 17b, as applicable. Also complete this part to provide any additional information (see instructions).

BAA TEEA3703L 01/07/13 Schedule G (Form 990 or 990-EZ) 2012

SCHEDULE I (Form 990)



Phoenix Houses of California. Inc.

Grants and Other Assistance to Organizations, Governments, and Individuals in the United States

Complete if the organization answered 'Yes' to Form 990, Part IV, line 21 or 22. ~ Attach to Form 990.

[Parf.FI General Information on Grants and Assistance

Does the organization mamtain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and the selection criteria used to award the grants or assistance?.

2 Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States. See Part IV

OMB No. i 545-0047

2012 1·. Qpe~i()Ptlblic · • tnspeetio.n

J ~~~;e~i~e~~i;a~on number

[Rives 0No

~rflf] Grants and Other Assistance to Governments and Organizations in the United States. Complete if the organization answered 'Yes' to Form 990, Part IV, line 21 for any recipient that received more than $5,000. Part II can be duplicated if additional space is needed.

1 (a) Name and address of organization or government

l1l ~h_!:l~n:!:_x_l!_o~s~ _9!"_a_g~ _ C_!:Jl!._n!_Y.!. _

__ !_l_§Q_9 _E]:<g:!:_d_g~ ~v~~~ ____ _

Lake View Terrace, CA 91342

l2l ~h_!:l~:!:_x_ l!SJ~s~ _S~n_l2_i~g_!:l ,_!_n~:..... - _ !_1_§Q_9 _E]:<g:!:_d_g~ ~v~~~ ____ _

Lkae View Terrace, CA 91342

~ -------------- ----

~ --------------------

00 --------------------

l~------------------

(7)

(8)

(b) EIN (c) IRC section if applicable

22-22680701501 (c) (3)

95-40928611501 (c) (3)

(d) Amount of cash grant

50,000.

200,000.

2 Enter total number of section 501 (c)(3) and government organizations listed in the line 1 table ....

3 Enter total number of other organizations listed in the line 1 table ..... .

BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990.

(e) Amount of non-cash assistance

0.

0.

(f) Method of valuation (book, FMV, appra1sal,

other)

TEEA3901 L 11/30/12

(g) Description of non-cash assistance

~

~

(h) Purpose of grant or ass1stance

Support of

operation.

Support of

operation.

Schedule I (Form 990)(2012)

2 0

Schedule I (Form 990) (2012) Phoenix Houses of California, Inc. 94-3015376 Page 2

!Partut ·I Grants and Other Assistance to Individuals in the United States. Complete if the organization answered 'Yes' to Form 990, Part IV, line 22. Part Ill can be duplicated if additional space is needed.

(a) Type of grant or assistance (b) Number of (c) Amount of (d) Amount of (e) Method of valuation (book, (f) Description of non -cash assistance recipients cash grant non-cash assistance FMV, appraisal, other)

1

2

3

4

5

6

7 I IPartiV.

. . - -- ... .. ..

additional information.

__ _ P_a_rt j,_Lln~]. _: £»!:..O.fE!_d_!J!_e_? 1~ _M_p!!i!o_!i!lg iJ~e_ ~ _9_!<!_n!s_F_u!!c:!s_i!! Y~S~ _____________________________________________ _

--~~~~~~~nJ!~~~q2E~c~~~r~~~~~Y~!Y~~~~~~~~~n~~~J15E~Y~P~0~!~~~~g~~~~!~OE~-------------------------

___ tE~!. _!~c:_e_i~~ J:E~s_e _qr_9_!]!_s_ ~~e_ ~~1- E~l_9!~d_ ~Q_1_(~L (}l_o_!9~~i~~t_i~~s..: _____________________________________ _

BAA Schedule I (Form 990) (2012)

TEEA3902L 1/02113

SCHEDULE J (Form 990)


Compensation Information For certain Officers, Directors, Trustees, Key Employees, and Highest

Compensated Employees

~ Complete if the organization answered 'Yes' to Form 990, Part IV, line 23. ~ Attach to Form 990. ~ See separate instructions.

OMB No. 1545-0047

2012 Op~n to Public

.. lnsp~ction

I Employer identification number

94-3015376 Phoenix Houses of California Inc. Name of the organization

[Par( 11 Questions Regarding Compensation

1 a Check the appropriate box(es) if the organization provided any of the following to or for a person listed in Form 990, Part VII, Section A, line 1a. Complete Part Ill to provide any relevant information regarding these items.

0 First-class or charter travel

0 Travel for companions

0 Tax indemnification and gross-up payments

0 Discretionary spending account

0 Housing allowance or residence for personal use

0 Payments for business use of personal residence

0 Health or social club dues or initiation fees

0 Personal services (e.g., maid, chauffeur, chef)

b If any of the boxes on line 1 a are checked, d1d the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If 'No,' complete Part Ill to explain ...... .

2 Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all officers, directors, trustees, and the CEO/Executive Director, regarding the items checked in line 1 a? .................................. .

3 Indicate which, if any, of the following the filing organization used to establish the compensation of the organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part Ill.

[Kj Compensation committee

[Kj Independent compensation consultant

[Kj Form 990 of other organiLalions

0 Written employment contract

[Kj Compensation survey or study

[Kj Approval by lhe board or compensation cornrnillee

4 During the year, did any person listed in Form 990, Part VII, Section A, line 1 a with respect to the filing organization or a related organization:

a Receive a severance payment or change-of-control payment? .......................................... .

b Participate in, or receive payment from, a supplemental nonqualified retirement plan? ........ .

c Participate in, or receive payment from, an equity-based compensation arrangement? ............. .

If 'Yes' to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part Ill.

Only section 501(cX3) and 501(cX4) organizations must complete lines S-9.

5 For persons listed in Form 990, Part VII, Section A, line 1 a, did the organization pay or accrue any compensation contingent on the revenues of:

a The organization? ............................................... .

b Any related organization? .............................................. .

If 'Yes' to line Sa or 5b, describe in Part Ill.

6 For persons listed in Form 990, Part VII, Section A, line 1 a, did the organization pay or accrue any compensation contingent on the net earnings of:

a The organization? ......... .

b Any related organization?. . . . . . . . . ......................................................... .

If 'Yes' to line 6a or 6b, describe in Part Ill.

7 For persons listed in Form 990, Part VII, Section A, line 1 a, did the organization provide any non-fixed

Yes No

.

.··

lb

2 ;-.

··.

.·• r •••

< f

4a X 4b X 4c X

_ .. .·

. ._·

6a X 6b X

payments not described in lines 5 and 6? If 'Yes,' describe in Part Ill................................................. X f---t--1--=-=--

8 Were any amounts reported in Form 990, Part VII, paid or accrued pursuant to a contract that was subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If 'Yes,' describe in Part Ill......................................................................................... X

1----t--+----=-=--9 If 'Yes' to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations

section 53.4958-6(c)?. . . . . . . . . . . . . . . . . . . . . . .. 9 BAA For Paperwork Reduction Act Not1ce, see the Instructions for Form 990. Schedule J (Form 990) 2012

TEEA4101L 12/10/12

Schedule J (Form 990) 2012 Phoenix Houses of California, Inc. 94-3015376 Page 2

[Partir] Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the instructions on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.

Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1 a, applicable columns (D) and (E) amounts for that individual.

(B) Breakdown of W-2 and/or 1099-MISC compensation {C) Retirement {D) Nontaxable {E) Total of {F) Compensation

{A) Name and Title (i) Base (ii) Bonus and (iii) Other and other benefits columns(B)(i)-(D) reported as

compensation incentive reportable deferred deferred in prior compensation compensation compensation Form 990

Howard P. Meitiner {i) 0. ______ _Q.:_ ------ _0_. 0. -- _____ 0_! ______ Q_._ _______ 0_,_ -------- -------'-

1 President & CEO {ii) 576 694. 0. 55 841. 25 000. 9 394. 666 929. 0. John J. Diehl {i) _______ Q_. ______ _9.:_ ------ _Q_. ______ Q,_ ------ _0__, ------ Q_._ _______ 0_,_

2 Asst. Secretary {ii) 256 132. 0. 27 786. 15 050. 3 095. 302 063. 0. Kevin T. Kirchoff (i) 0. ______ _Q.:_ 0. 0. _______ 0_! 0. ------ _0_,_ -------- -------- -------'-- -------

3 SVP CFO {ii) 263 758. 0. 3,135. 25,000. 4, 701. 296 594. 0. Elizabeth Stanley-Salazar {i) - _ll2__J _Q7_3_. ______ _Q.:_ - - - - 'L _Q 1_4_. -- 1~'-lJ~ :___ --- _3_l ~§_3__, - _1~~~-0~~- _______ 0_,_

4 VP Dir Pub Pol {ii) 0. 0. 0. 0. 0. 0. 0. Pouria Abbassi {i) - _l~'L]~5_. ______ _Q.:_ -- _:1,_5__J ]Q_~. ______ Q,_ _____ _1~1__, - _1]Q_,_4]~-- _______ 0_,_

5 VP Dir Finance {ii) 0. 0. 0. 0. 0. 0. 0. Crystal Green {i) _ _ l~O__J J>l7_. ______ _9.:_ -- _:1,_3__J 112_. _____ 6_9Q:__ ____ 5--'1~2__, - _l~Q_,_4]:1,_. _ _______ 0_,_

6 Vice President (ii) 0. 0. 0. 0. 0. 0. 0. Mitchell S.Rosenthal {i) 0. ______ _9.:_ ------ _Q_. 0. _______ 0__, ______ Q_. _ _______ 0_,_

-------- --------7 Former President {ii) 266 387. 0. 8 184. 25 000. 8 880. 308 451. 0.

Mark G. White {i) 0. ______ _Q.:_ _______ 0_. ______ Q,_ --- ____ 0__, ______ Q_. _ _______ 0_,_ --------

8 Former Assistant Secretary {ii) 153 758. 0. 6 840. 8 806. 2,474. 171,878. 0. {i)

-------- -------- -------- -------- -------- ------- --------9 {ii)

{i) -------- -------- -------- -------- -------- -------- --------

10 {ii)

(i) -------- -------- -------- -------- -------- -------- --------

11 {ii)

{i) -------- -------- -------- -------- -------- -------- --------

12 {ii)

(i) -------- -------- -------- -------- -------- -------- --------

13 {ii)

{i) -------- -------- -------- -------- -------- ------- --------

14 {ii)

{i) -------- -------- -------- -------- -------- ------- --------

15 {ii)

{i) -------- ---------------- -------- -------- ------- --------

16 {ii) --~ - - -- -- ---

BAA TEEA41 02L 12/11/12 Schedule J (Form 990) 2012

Schedule J (Form 990) 2012 Phoenix Houses of California, Inc. 94-3015376 I Parffir] Supplemental Information

Complete this part to provide the information, explanation, or descriptions required for Part I, lines 1 a, 1 b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, for Part II. Also complete this part for any additional information.

Page 3

BAA Schedule J (Form 990) 2012

TEEA4 1 03L 12/11/12

SCHEDULE 0 (Form 990 or 990-EZ)


Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on Form 990 or 990-EZ or to provide any additional information.

~ Attach to Form 990 or 990-EZ.

OMB No. 1545-0047

2012 · Qpen to Public

·. lnsp~cllon · ·•.

Phoenix Houses of California, Inc. I Employer identification number

94-3015376 Name of the organization

__ _ F_O!:_f!! ~~OL~a_rt_I~,_!..Ln~ J ~ Q~~'!i~aJi21!. !YI~~i21!. _____________________________ ·- ______ _

_ _ _ A_f1ilJ-~te~_:!:_s_~~62 ~~22 ~~3_: __ __ ·- _____________________________________________ _

_ _ _ o_Ig~n_i~~t_i_Q~s_ ~~C!_e~ _a_pp-!_i_c~~l_e _ ~t_a!~ ]~~·- _________________________________ _

__ y~~-~9~~E~P~1~~~~0~~~-----------------------------------------------

___ S_e~ _ 6_ 9~s_cE~P_t1~n_ ~~o~~ ~ ______________________________________________ _

Form 990, Part VI, Line 11b- Form 990 Review Process --------------------------------------------------------------------

Corporate Controller, Chief Financial Officer, General Counsel and Grant Thornton, ---------------------------------------------------------------------

The board of directors (committee thereof) directly reviews all transactions --------------------------------------------------------------------

presenting any potential conflict of interest, or the appearance thereof, and --------------------------------------------------------------------

conflict or are independently determined to be fair, reasonable, and in the best --------------------------------------------------------------------

interests of the organization. --------------------------------------------------------------------

BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. TEEA4901L 12/8112 Schedule 0 (Form 990 or 990-EZ) 2012

Schedule 0 (Form 990 or 990-EZ) 2012 Page 2 Name of the organization Employer identification number

Phoenix Houses of California, Inc. 94-3015376

BAA Schedule 0 (Form 990 or 990-EZ) 2012

TEEA4902L 1 2/8112

2012 Schedule 0 - Supplemental Information Page 1

Client 60 Phoenix Houses of California, Inc. 94-3015376

5/09/14 12:26PM

Form 990, Part XI, Line 9 Other Changes In Net Assets Or Fund Balances

Change in ben. interest of net assets of affiliate. . . . . . . . . . . . . . . 'I-$ ----~15~,'-..;9~6~7_,_. Total =$ ===-=15==-'=9=6=7=.

SCHEDULER (Form 990)



Related Organizations and Unrelated Partnerships ~ Complete if the organization answered 'Yes' to Form 990, Part IV, line 33, 34, 35, 36, or 37.

~ Attach to Form 990. ~ See separate instructions.

Phoenix Houses of California, Inc.

OMB No. 1545-0047

2012 Open to Pubtic

Inspection

I Employer identification number

94-3015376 -----[Part I !Identification of Disregarded Entities (Complete if the organization answered 'Yes' to Form 990, Part IV, line 33.)

(a) (b) (c) (d) (e) (f) Name, address, and EIN (if applicable) of disregarded entity Primary activity Legal domicile (state Total income End-of-year assets Direct controlling

or foreign country) entity

~! _______________________________ ------------------------------------------------------------------

J~-------------------------------------------------------------------------------------------------

J~-------------------------------------------------------------------------------------------------

IPartUT- --- -- -- . - .. . ·~ . - --- . .. . .. -- . one or more related tax-exempt organizations during the tax year.)

(a) (b) (c) (d) (e) (f) (g) Name, address, and EIN of related organization Primary activity Legal domicile (state Exempt Code Public charity status Direct controlling Sec 512(b)(13)

or foreign country) section (if section 501 (c)(3)) entity controlled entity?

Yes No

Jl_l ~~I}_t~~ _OE _ ~d_9.,i~tj.QI}_ .9-!!<! _!.!}~ .f~IJ!iJ-y 164 West 74th Street Substance abuse

--New York-; -NY- Ioo23-=-23of-------- treatment and --13-=-3132463------------------ prevention. NY 501 (c) (3} 7 PHF X (2) Phoenix House Foundation, Inc.

- -164 West-74th.-Street----------- Substance abuse --New York-; -NY- Ioo23-=-23of-------- treatment and --23-=-ioi3149__________________ prevention. NY 501 (c) (3) 7 N/A X

J3_l _f!}<2._eE:i~ _!IQ'L!_S~ _ Q_r_9-~q_e_ ~<2._UE!:Y._, _ _;I; I!_ C...: _

_ _ ]-1_~0_9_~1_9.~.:\:_d_g~ _A_y~I!_U~_ _ _ _ _ _ _ _ _ _ Substance abuse Lake View Terrace, CA 91342-6506 treatment and

--22-=-2268o?o__________________ prevention. CA 501 (c) (3) 7 PHC X

J~ _f!}<2._eE:i~ _!IQ'l!_S~ _ ~aE_l2_i~g<2._, _ _;i;Il_C...: ___ _ _ _ ]-1_~0_9_~1_9.~.:\:_d_g~ _.ztr~JlU~- _ _ _ _ _ _ _ _ _ Substance abuse

Lake View Terrace, CA 91342-6506 treatment and -- 95-=-fo 92a6I----------- -=-~-- -::___~- _preventiQ!!_.__L___ _____g --· ~1 __ld( 3_l__ __7 __ .. PHC X BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990. TEEA500 1 L 12/28/1 2 Schedule R (Form 990) 2012

ScheduleR (Form 990) 2012 Phoenix Houses of California, Inc. 94-3015376 Page 2

!PartlU Jldentification of Related Organizations Taxable as a Partnership (Complete if the organization answered 'Yes' to Form 990, Part IV, line 34 '----'------'-'because it had one or more related organizations treated as a partnership during the tax year.)

(a) (b) (c) (d) (e) \ (f) (g) (h) (i) 0) (k) Name, address, and EIN of Primary activity Legal Direct Predominant income Share of total Share of Dispropor- Code V-UBI General or Percentage

related organization domicile controlling (related, unrelated, I income end-of-year tionate amount in box managing ownership (state or entity excluded from tax assets allocations? 20 of Schedule partner? foreign under sections K- 1 (Form country) 512-514) Yes No 1065) Yes No

_Ql_ - - - - - - - - - - -

----------------------------

(2) ------------------------------------------

(3) ------------------------------------------

- - - L__ -- ---- -- -

1 Part IV !Identification of Related Organizations Taxable as a Corporation or Trust (Complete if the organization answered 'Yes' to Form 990, Part IV, '---~~--~---'--'- line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.)

(a) (b) (c) (d) (e) (f) (g) (h) (i) Name, address, and EIN of related organization Primary activity Legal domicile Direct Type of entity Share of Share of end-of- Percentage Sec 512(b)(l3)

(state or foreign controlling (C corp, S corp, total income year assets ownership controlled entity? country) entity or trust)

Yes No (1) ---------------------------------------------------------------------------

(2) ---------------------------------------------------------------------------

(3) ---------------------------------------------------------------------------

I BAA TEEA5002L 12/28/12 Schedule R (Form 990) 2012

ScheduleR (Form 990) 2012 Phoenix Houses of California, Inc. 94-3015376 Page 3

I ParfV] Transactions With Related Organizations (Complete if the organization answered 'Yes' to Form 990, Part IV, line 34, 35b, or 36.)

1 Note. Complete line 1 if any entity is listed in Parts II, Ill, or IV of this schedule.

During the tax year, did the organization engage 1n any of the following transactions with one or more relatec organizations listed in Parts II-IV?

a Receipt of (i) interest (ii) annuities (iii) royalties or (iv) rent from a controlled entity. .

b Gift, grant, or capital contribution to related organization(s). ...

c Gift, grant, or capital contribution from related organization(s).

d Loans or loan guarantees to or for related organization(s).

e Loans or loan guarantees by related organization(s).

Dividends from related organization(s) . . . . . . . . . . . . . . . ................. . g Sale of assets to related organization(s) . . . ..... .

h Purchase of assets from related organization(s) . . . . . . . . . . . . . . ............. .

i Exchange of assets with related organization(s) ..

j Lease of facilities, equipment, or other assets to related organization(s) ..

k Lease of facilities, equipment, or other assets from related organization(s) ....

I Performance of services or membership or fundraising solicitations for related organization(s).

m Performance of services or membership or fundraising solicitations by related organization(s).

n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) .

o Sharing of paid employees with related organization(s) ...

p Reimbursement paid to related organization(s) for expenses ..

q Reimbursement paid by related organization(s) for expenses.

r Other transfer of cash or property to related organization(s). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ......... .

s Other transfer of cash or property from related organization(s). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ........ .

2 If the answer to any of the above is 'Yes,' see the instructions for information on who must complete th1s line, including covered relationships and transaction thresholds. (a)

Name of other organization (b)

Transaction (c)

Amount involved type (a-s)

(1)

(2)

(3)

(4)

(5)

(6)

Yes I No

1 a X 1b X 1 c X 1 d X 1 e X

1 f X 1 g X 1 h X -1 i X -1!._ X

1 k X 1 I X 1m X -1 n X -

X

1 0 _r,: X

1q X

1 r X -1 5 X

(~ Method of etermining amount involved

BAA TEEA5003L 12/28/12 Schedule R (Form 990) 2012

Schedule R (Form 990) 2012 Phoenix Houses of California, Inc. 94-3015376 Page 4

[PartVf] Unrelated Organizations Taxable as a Partnership (Complete if the organization answered 'Yes' to Form 990, Part IV, line 37.)

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.

(a) Name, address, and EIN of entity

0) -----------------

~ -----------------

~ -----------------

~ -----------------

(5) -----------------

(6) ----------------

m -----------------

00 -----------------

BAA

(b) Primary activity

(c) Legal domicile

(state or foreign country)

(d) Predominant

(e) Are all partners

section 501 (c)(3)

organizations?

income (related, unrelated, excluded from tax under

section 512-514)f-I-Ye-s-,I_N_o----tl

TEEA5004L 1 2/28112

(f) Share of

total income

(g) Share of

end-of-year assets

I (h) I (i) (j) I (k) Dispropor- Code V-UBI General or Percentage

tionate amount in box manag1ng 1 ownership allocations? 20 of Schedule partner?

K-1 Form (1065)

Yes I No I I Yes I No

Schedule R (Form 990) 2012

Schedule R (Form 990) 2012

!Part VII I Supplemental Information Complete this part to provide additional information for responses to questions on Schedule R (see instructions).

Page 5

BAA TEEA5005L 12/28112 Schedule R (Form 990) 2012

ScheduleR Cont (Form 990) 2012 Phoenix Houses of California, Inc.

IPartU I Continuation of Identification of Related Tax-Exempt Organizations

{A) Name, address, and EIN of related organization

Phoenix Houses of Long Island, Inc.

{B) Primary activity

-P--:- -0-.-:Bo_x_ 3o-o1----------------- Substance abuse Brentwood, NY 11701-3001 ----------------------------11-2307925 JE-~~n1-~ _H~~s_eE _ ~f _ !:_o_s _ ~n_g~!_e_i>.!. _ I_n~ _:__ _ _1_!§_0_0 _ ~l_d_E~C!_g~ _A_V~l!_~e- __________ _ _1~~~ y~e_w_ !_e_r_E~c_e.!. _ c_A_ ~~3~£-:_6~Q_6 ___ _ 23-7084897 JE-~~n1-~ _H_9~s_eE _ o_f _ ~e_w _ ~n_9_!~n_d.!. _ I_n£ _:__ _ _9~ _W___§l.y!_a_n9- _l~_v~l!_u_e.!. _S_u1-!_e _ _!Q_O ______ _ Providence, RI 02906-4313 05~~15~5--------------------

JE-~~n1-~ _H_9~s_eE _ o_f_ ~e_w_ ~~rE~Y_! _ ~n_c_: __ 164 West 74th Street ----------------------------New York, NY 10023-2301 ----------------------------23-7409564 JE-~~n1-~ _H_9~s_eE _ o_f_ ~e_w_ ~o_r~!_ _I.!_l<2· ___ _ 164 West 74th Street ----------------------------New York, NY 10023-2301 ----------------------------13-3020608 Phoenix Houses of Texas, Inc. ----------------------------Jl!~~~~g~r:!J!~~e! _____________ _ ~~!_1___§l.E!_5~-~~~~l£~5 ___________ _ 13-3810073 Phoenix Programs of Florida, Inc. )~[( ~~s=t=iia=t~~s= ~~e=n~~~= ~~ft~ ={o:§= = 5~~P__§i_!__~~~~~! _______________ _ 59-3172948 _T_!?.~ _A!!l~r_i£~n_ ~~u_n£~1- _!~r- fl~U_9_ ~~ _ !_~ 164 West 74th Street ----------------------------New York, NY 10023-2301 ----------------------------13-2904583 _!'_!?.~e_n1-~ _H_9~s_e _l2_e_v~!_o_p_!!l~n_t _ £'_~n9 !._ }.!_1<2 ._ 164 West 74th Street ----------------------------New York, NY 10023-2301 ----------------------------13-3020609

treatment and prevention.

Substance abuse treatment and prevention.







Provides financial support to

Phoenix House

{C) Legal domicile (state

or foreign country)

NY

CA

RI

NY

NY

TX

FL

NY

NY TEEA51 02l 12/28112

{D) Exempt Code

section

501 (c) (3)

501 (c) (3)

501 (c) (3)

501 (c) (3)

501 (c) (3)

501 (c) (3)

501 (c) (3)

501 (c) (3)

1501 (c) (3)

94-3015376 Continuation Page 1 of 2

{E) Public charity status (if section 501 (c)(3))

7

7

7

7

7

7

7

7

7

{F) Direct controlling

entity

PHNY

PHC

PHF

PHF

PHF

PHF

PHF

PHF

N/A

(G) Sec 512(b)(13)

controlled entity?

Yes I No

X

X

X

X

X

X

X

X

X Schedule R Cont (Form 990) 2012

ScheduleR Cant (Form 990) 2012 Phoenix Houses of California, Inc. ~-I t"art Ill Continuation of Identification of Related Tax-Exempt Organizations

(A) Name, address, and ElN of related organization

_!'_!_l~e_nl-~ _HE~s_e.:? _ o_f_ ~h_e_ ~i_d_::::~1:_1~~1:_i£!._ _ J~~~~-~ul-~cy-~1:_r~~1:_ ___________ _ ~E~~n9~~~-~~~J~~-------------54-0805530 J_!_l~~nl-~ _HE~s_e _ ~~d_::::~t_l~~1:_i£ _P_rEe_ ._M9~ ._ J~~~~-~ul-~cy_~1:_r~~1:_ ___________ _

~E~~n9~~~-~~~~~~-------------54-1835296

(B) Primary activity

Substance abuse treatment and prevention. Strategic

Planning and Management services.

(C) Legal domicile (state or foreign country)

NY

VA

TEEA51 02L 12/28/12

(D) Exempt Code

section

501 (c) (3}

501 (c) (3}

94-3015376 Continuation Page 2 of 2

(E) Public charity status (if section 501 (c)(3))

7

7

(F) Direct controlling

entity

PHF

PHMA

(G) Sec 512(b)(l3)

controlled entity?

Yes I No

X

X

ScheduleR Cant (Form 990) 2012

2012 Federal Supporting Detail

Client 60 Phoenix Houses of California, Inc.

5/09/14

Stmt. of Functional Expenses (990) Book depreciation (see Screen 38)[0]

Buildings and improvements ..

Page 1

94-3015376

12:26PM

$ 311,326. Total $ 311,326.

==========

x 8 0, x - phoenix house 990 (2012) phoenix houses of california, inc. 94-3015376 page 2 i part iu...

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