Linden Oaks FY2023 filing

Tax-deductible

Buena Park, CA501(c)(3)Since 1961Health CareEIN 95-2162129

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We envision thriving communities where every individual has the opportunity to reach their full potential through transformative therapy and education.

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
$527K 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
2 of 5
filings with a surplus
Average surplus $199K a year · 2% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$527K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 4.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
6
named funders · $107K
Looks good: 6 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$11.5M
53% of total assets
Fine: liabilities are 53% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$12.4M
-3% vs prior year
Spent
$12.6M
To programs
85%
Net assets
$10.1M
By yearFY2020–FY2024
Revenue
$12.4M
FY2023▼ -3%
Revenue by fiscal year
FY2020$12.1M
FY2021$11.4M
FY2022$12.7M
FY2023$12.4M
FY2024$14.3M
FY2024$13.1M
Expenses
$12.6M
FY2023▲ +15%
Expenses by fiscal year
FY2020$11.5M
FY2021$11.6M
FY2022$11.0M
FY2023$12.6M
FY2024$15.0M
FY2024$13.8M
Net assets
$10.1M
FY2023▼ -2%
Net assets by fiscal year
FY2020$8.7M
FY2021$8.7M
FY2022$10.2M
FY2023$10.1M
FY2024$9.7M
FY2024$9.2M

From the FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · 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 Jul 1964.

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

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $10.7M Management & general 14% · $1.7M Fundraising 2% · $215K

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

14 people listed on the 990; $527K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Chief Excutive Officer
$307,651Pt VII · Sec A
Controller
$112,173Pt VII · Sec A
Director of Education
$106,940Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
President
$0Pt VII · Sec A

Adrienne Kessler’s $364K as CEO (end 12/24) is at the 60th percentile of top reported officer pay among 2901 $10–100M health care 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 · 8 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Adrienne Kessler$364,398$336,607$307,651$197,245$173,643$156,777
Isaac Burrows$280,445$13,236————
Jennifer O'Grady—$149,762$106,940———
Heather Smith$147,920—————
Jessica Cobb$128,346—————
Salvador Romero—$122,494————
George Shaw$119,911—————
April Barnes———$115,000$118,455$113,676

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.

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Questions the 990 asks

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

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Educates and provides therapy for neurologically handicapped youth with learning and behavioral challenges.

Provided by the organization

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1 program · $10.7M · in their own filed words · FY2022
01

Provide education and therapeutic services to neurologically handicapped children and young adults with speech, language, learning, and behavioral problems in an environment that nurtures growth, inspires achievement and maximizes potential.

$10.7Mprogram expense

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
See all 6 funders →

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$12.4M
Ln 12
Fees for servicesLn 2g$11.7M
Gifts and grantsLn 1h$773K
Investment incomeLn 3$33K
Money outPt IX
$12.6M
Ln 25
Programscol B$10.7M
Managementcol C$1.7M
Fundraisingcol D$215K
Owns and owesPt X
$10.1M
net assets · Ln 32
Cash and savingsLn 1–2$4.7M
Total assetsLn 16$21.5M
LiabilitiesLn 26$11.5M
PeoplePt VI, VII
14
listed · VII A
PaidVII A3
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$773K
Fundraising eventsLn 1c$300K
Fees for servicesLn 2g$11.7M
Investment incomeLn 3$33K
Total revenueLn 12$12.4M
Assets in detailPt X, end of year
CashLn 1$2.8M
SavingsLn 2$1.9M
Cash and savings togetherLn 1–2$4.7M
Land, buildings, equipmentLn 10c$2.3M
Other assetsLn 15$11.9M
Total assetsLn 16$21.5M
LiabilitiesLn 26$11.5M
Net assetsLn 32$10.1M
OperationsPt I, VI
EmployeesI 5268
VolunteersI 640
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$4.7M$4.7M
Land, buildings, equipmentLn 10c$2.4M$2.3M
Total assetsLn 16$11.5M$21.5M
LiabilitiesLn 26$1.2M$11.5M
Net assetsLn 32$10.2M$10.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$344K$303K$34K$7K
Other salaries and wagesLn 7$7.1M$6.2M$730K$144K
Pension plan contributionsLn 8$119K$105K$12K$2K
Other employee benefitsLn 9$1.0M$890K$104K$21K
Payroll taxesLn 10$552K$488K$51K$12K
Other fees for servicesLn 11g$500K$212K$283K$5K
Advertising and promotionLn 12$47K$34K$7K$6K
Office expensesLn 13$270K$209K$53K$8K
OccupancyLn 16$891K$867K$24K
TravelLn 17$179K$179K
Conferences, conventions and meetingsLn 19$20K$17K$2K$189
Depreciation, depletion and amortizationLn 22$603K$573K$30K
InsuranceLn 23$215K$78K$136K$495
Other expenses (24a–d)Ln 24$657K$406K$242K$9K
All other expensesLn 24e$113K$106K$7K
Total functional expensesLn 25$12.6M$10.7M$1.7M$215K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $14.3M$15.0M−$711K$9.7M 990 PDF
FY2023 Viewing $12.4M$12.6M−$261K$10.1M 990 PDF
FY2022 $12.7M$11.0M$1.7M$10.2M 990 PDF
FY2021 $11.4M$11.6M−$221K$8.7M 990 PDF
FY2020 $12.1M$11.5M$526K$8.7M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (5 parts)
Part I · Summary $12,366,567 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,372,637$773,307
I-9 Program service revenuePrior year $10,412,465$11,682,248
I-10 Investment incomePrior year $3,790$32,801
I-11 Other revenuePrior year −$99,583−$121,789
I-12 Total revenuePrior year $12,689,309$12,366,567
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 $8,304,113$9,131,066
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $2,722,519$3,496,668
I-18 Total expensesPrior year $11,026,632$12,627,734
I-19 Revenue less expensesPrior year $1,662,677−$261,167
Part VIII · Statement of revenue $12,366,567 across 7 lines filed
VIII-1c Fundraising events$300,140
VIII-1f All other contributions, gifts and grants$473,167
VIII-1h Total contributions, gifts and grants$773,307
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $11,682,248$11,682,248
VIII-3 Investment incomeExcluded from tax $32,801$32,801
VIII-8 Net income from fundraising eventsExcluded from tax −$121,789−$121,789
VIII-12 Total revenueRelated to mission $11,682,248 · Unrelated business $0 · Excluded from tax −$88,988$12,366,567
Part IX · Statement of functional expenses $12,627,734 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $302,875 · Management $34,418 · Fundraising $6,883$344,176
IX-7 Other salaries and wagesPrograms $6,226,079 · Management $730,382 · Fundraising $144,172$7,100,633
IX-8 Pension plan contributionsPrograms $104,527 · Management $12,280 · Fundraising $2,422$119,229
IX-9 Other employee benefitsPrograms $890,183 · Management $104,303 · Fundraising $20,599$1,015,085
IX-10 Payroll taxesPrograms $488,444 · Management $51,462 · Fundraising $12,037$551,943
IX-11g Other fees for servicesPrograms $211,961 · Management $283,412 · Fundraising $4,800$500,173
IX-12 Advertising and promotionPrograms $33,910 · Management $7,264 · Fundraising $5,734$46,908
IX-13 Office expensesPrograms $208,917 · Management $52,895 · Fundraising $8,351$270,163
IX-16 OccupancyPrograms $867,460 · Management $24,008$891,468
IX-17 TravelPrograms $179,232$179,232
IX-19 Conferences, conventions and meetingsPrograms $17,012 · Management $2,477 · Fundraising $189$19,678
IX-22 Depreciation, depletion and amortizationPrograms $573,380 · Management $30,114$603,494
IX-23 InsurancePrograms $78,328 · Management $136,236 · Fundraising $495$215,059
IX-24 Other expenses (24a–d)Programs $405,976 · Management $242,367 · Fundraising $9,019$657,362
IX-24e All other expensesPrograms $106,253 · Management $6,878$113,131
IX-25 Total functional expensesPrograms $10,694,537 · Management $1,718,496 · Fundraising $214,701$12,627,734
Part X · Balance sheet $21,531,693 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $2,973,138$2,764,258
X-2 Savings and temporary cash investmentsStart of year $1,751,156$1,934,473
X-4 Accounts receivableStart of year $2,470,552$2,507,556
X-9 Prepaid expenses and deferred chargesStart of year $65,961$76,821
X-10c Land, buildings and equipment, netStart of year $2,394,118$2,310,817
X-15 Other assetsStart of year $1,818,582$11,937,768
X-16 Total assetsStart of year $11,473,507$21,531,693
X-17 Accounts payable and accrued expensesStart of year $1,136,201$1,125,174
X-24 Unsecured notes and loans payableStart of year $111,827$24,843
X-25 Other liabilitiesStart of year $0$10,331,131
X-26 Total liabilitiesStart of year $1,248,028$11,481,148
X-27 Net assets without donor restrictionsStart of year $9,504,091$9,070,958
X-28 Net assets with donor restrictionsStart of year $721,388$979,587
X-32 Total net assets or fund balancesStart of year $10,225,479$10,050,545
X-33 Total liabilities and net assetsStart of year $11,473,507$21,531,693
Part XI · Reconciliation of net assets $10,050,545 net assets at year end
XI-1 Total revenue$12,366,567
XI-2 Total expenses$12,627,734
XI-3 Revenue less expenses−$261,167
XI-4 Net assets at start of year$10,225,479
XI-5 Net unrealized gains (losses) on investments$86,233
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$10,050,545

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

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