Helping the Behaviorally Challenging Child FY2023 filing

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Helping the Behaviorally Challenging Child (hbcc) is a california nonprofit public benefit corporation that enables children who can be Behaviorally Challenging to lead more productive and inclusive lives.

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
$25K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average deficit $19K a year · 35% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$25K
to officers and key staff · 34% of spending
Concern: pay to officers and key staff is 34% of spending; over 30%.
Pt VII · Sec A
17 mo
of spending, in cash
Looks good: 17.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $44K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$10K
0.5% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 6 voting members
Looks good: 4 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$24K
-54% vs prior year
Spent
$73K
To programs
86%
Net assets
$2.2M
By yearFY2020–FY2024
Revenue
$24K
FY2023▼ -54%
Tap a bar for its year
Revenue by fiscal year
FY2020$49K
FY2021$50K
FY2022$53K
FY2023$24K
FY2024$89K
Expenses
$73K
FY2023▲ +7%
Tap a bar for its year
Expenses by fiscal year
FY2020$58K
FY2021$71K
FY2022$68K
FY2023$73K
FY2024$89K
Net assets
$2.2M
FY2023▼ -1%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.2M
FY2021$2.2M
FY2022$2.2M
FY2023$2.2M
FY2024$2.2M

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Aug 2014.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $63K Management & general 13% · $9K Fundraising 1% · $590

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

4 people listed on the 990; $25K paid to officers and key staff.

Part VII, Section A · reportable compensation
President and CEO
$25,200Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A

Debra Ann Afarian’s $30K as President and CEO is at the 61st percentile of top reported officer pay among 202 <$100K human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Debra Ann Afarian$30,000$25,200$20,800$13,738—
Debra Ann Afrarian————$19,390

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Helping the Behaviorally Challenging Child executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Empowering behaviorally challenging children to lead productive, inclusive lives.

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2 programs · $63K · in their own filed words · FY2023
01

HBCC is the only organization in orange county focused exclusively on a system of care around collaborative problem solving (CPS). HBCC works proactively to empower adults with the knowledge of this evidence-based approach for strengthening and improving the lives of those who present with behavior challenges.

$63Kprogram expense
02

Years ago, we had a large donation that allowed us to purchase a building in tustin to use for our program. The extra office spaces are rented out and we can use that income to help sustain our program. The building will also allow us to expand if we need to.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 2 funders$44K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$24K
Ln 12
Fees for servicesLn 2g$16K
Gifts and grantsLn 1h$11K
Money outPt IX
$73K
Ln 25
Programscol B$63K
Managementcol C$9K
Fundraisingcol D$590
Owns and owesPt X
$2.2M
net assets · Ln 32
Cash and savingsLn 1–2$104K
Total assetsLn 16$2.2M
LiabilitiesLn 26$10K
PeoplePt VI, VII
4
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$11K
Fees for servicesLn 2g$16K
Total revenueLn 12$24K
Assets in detailPt X, end of year
CashLn 1$103K
SavingsLn 2$1K
Cash and savings togetherLn 1–2$104K
Land, buildings, equipmentLn 10c$2.1M
Other assetsLn 15$3K
Total assetsLn 16$2.2M
LiabilitiesLn 26$10K
Net assetsLn 32$2.2M
OperationsPt I, VI
EmployeesI 51
VolunteersI 613
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$112K$104K
Land, buildings, equipmentLn 10c$2.1M$2.1M
Total assetsLn 16$2.2M$2.2M
LiabilitiesLn 26$8K$10K
Net assetsLn 32$2.2M$2.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$50K$50K
Payroll taxesLn 10$1K$1K
Accounting feesLn 11c$2K$2K
Other fees for servicesLn 11g$1K$1K$200
Advertising and promotionLn 12$1K$1K
Office expensesLn 13$938$69$869
Information technologyLn 14$1K$1K
TravelLn 17$265$265
Conferences, conventions and meetingsLn 19$300$300
Depreciation, depletion and amortizationLn 22$2K$2K
InsuranceLn 23$858$858
Other expenses (24a–d)Ln 24$11K$10K$257$203
All other expensesLn 24e$845$8$650$187
Total functional expensesLn 25$73K$63K$9K$590

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Nov 14, 2025 $89K$89K$76$2.2M 990 PDF
FY2023 ViewingFiled with the IRS Nov 15, 2024 $24K$73K−$49K$2.2M 990 PDF
FY2022Filed with the IRS Nov 2, 2023 $53K$68K−$15K$2.2M 990 PDF
FY2021Filed with the IRS Aug 18, 2022 $50K$71K−$20K$2.2M 990 PDF
FY2020Filed with the IRS Nov 11, 2021 $49K$58K−$9K$2.2M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $24,307 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $43,200$11,071
I-9 Program service revenuePrior year $14,187$16,139
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year −$4,371−$2,903
I-12 Total revenuePrior year $53,016$24,307
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $43,852$51,431
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $24,609$21,629
I-18 Total expensesPrior year $68,461$73,060
I-19 Revenue less expensesPrior year −$15,445−$48,753
Part VI · Governance 4 of 6 board members independent, 5 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members4
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
Part VIII · Statement of revenue $24,307 across 5 lines filed
VIII-1f All other contributions, gifts and grants$11,071
VIII-1h Total contributions, gifts and grants$11,071
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $16,139$16,139
VIII-6 Net rental income or lossUnrelated business −$2,903−$2,903
VIII-12 Total revenueRelated to mission $16,139 · Unrelated business −$2,903 · Excluded from tax $0$24,307
Part IX · Statement of functional expenses $73,060 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $50,000$50,000
IX-10 Payroll taxesManagement $1,431$1,431
IX-11c Accounting feesManagement $2,150$2,150
IX-11g Other fees for servicesManagement $1,190 · Fundraising $200$1,390
IX-12 Advertising and promotionManagement $1,079$1,079
IX-13 Office expensesPrograms $69 · Management $869$938
IX-14 Information technologyManagement $1,439$1,439
IX-17 TravelManagement $265$265
IX-19 Conferences, conventions and meetingsPrograms $300$300
IX-22 Depreciation, depletion and amortizationPrograms $1,505$1,505
IX-23 InsurancePrograms $858$858
IX-24 Other expenses (24a–d)Programs $10,400 · Management $257 · Fundraising $203$10,860
IX-24e All other expensesPrograms $8 · Management $650 · Fundraising $187$845
IX-25 Total functional expensesPrograms $63,140 · Management $9,330 · Fundraising $590$73,060
Part X · Balance sheet $2,187,672 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $110,783$102,586
X-2 Savings and temporary cash investmentsStart of year $1,000$1,000
X-10c Land, buildings and equipment, netStart of year $2,094,968$2,081,161
X-15 Other assetsStart of year $2,925$2,925
X-16 Total assetsStart of year $2,209,676$2,187,672
X-17 Accounts payable and accrued expensesStart of year $360$1,080
X-25 Other liabilitiesStart of year $7,626$8,855
X-26 Total liabilitiesStart of year $7,986$9,935
X-27 Net assets without donor restrictionsStart of year $2,197,940$2,173,987
X-28 Net assets with donor restrictionsStart of year $3,750$3,750
X-32 Total net assets or fund balancesStart of year $2,201,690$2,177,737
X-33 Total liabilities and net assetsStart of year $2,209,676$2,187,672
Part XI · Reconciliation of net assets $2,177,737 net assets at year end
XI-1 Total revenue$24,307
XI-2 Total expenses$73,060
XI-3 Revenue less expenses−$48,753
XI-4 Net assets at start of year$2,201,690
XI-6 Donated services and use of facilities$24,800
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,177,737

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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