Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
TURNING POINT OF CENTRAL CALIFORNIA INC
Employer identification number
94-1719862
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% 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(a)(2). (Complete Part III.)
10
11
e
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)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this 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)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
36,858,478
39,966,396
41,552,032
43,978,156
45,050,010
207,405,072
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 organization without charge..
4
Total. Add lines 1 through 3..
36,858,478
39,966,396
41,552,032
43,978,156
45,050,010
207,405,072
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 from line 4.
207,405,072
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
36,858,478
39,966,396
41,552,032
43,978,156
45,050,010
207,405,072
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
44,772
24,430
9,355
8,984
6,492
94,033
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
11
Total support (Add lines 7 through 10).
207,499,105
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
3,014,782
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
99.950 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
99.940 %
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the 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
.....................
17a
10%-facts-and-circumstances test—2010.
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—2009.
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
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 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.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, 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.
7a
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.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
10a
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 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, 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 lines 9, 10c, 11 and 12.).
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2010.
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—2009.
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
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
TURNING POINT OF CENTRAL CALIFORNIA INC
Employer identification number
94-1719862
Identifier
Return Reference
Explanation
FORM 990, PART VI, SECTION B, LINE 11
THE INITIAL REVIEW OF THE FORM 990 IS DONE BY THE CFO AND THE CEO. SUBSEQUENT TO THIS REVIEW, THE DRAFT IS FORWARDED TO THE AUDIT COMMITTEE FOR THEIR REVIEW. THE AUDIT COMMITTEE IS COMPRISED OF TWO ACCOUNTING PROFESSIONALS AND THE CEO OF ANOTHER NON-PROFIT ORGANIZATION. THE AUDIT COMMITTEE REVIEWS THE DRAFT AND RECOMMENDS CHANGES, IF NECESSARY. A FINAL DRAFT OF THE 990 REFLECTING ANY AMENDMENTS IS PREPARED AND PROVIDED TO THE FULL BOARD OF DIRECTORS PRIOR TO ITS FILING.
FORM 990, PART VI, SECTION B, LINE 12C
THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY THROUGH ANNUAL WRITTEN DISCLOSURES.
FORM 990, PART VI, SECTION B, LINE 15
FOR THE CEO POSITION, THE BOARD COMPENSATION REVIEW COMMITTEE COMPARED DATA FOR THE MOST RECENT YEAR FOR WHICH THE BEST COMPARABILITY DATA WAS AVAILABLE (SOURCE: GUIDESTAR CEO COMPENSATION CHECKPOINT 2008-2010 DATA) AND INFORMATION PREVIOUSLY REVIEWED. THE CURRENT CEO HAS A MASTERS DEGREE, VARIOUS CREDENTIALS AND OVER 35 YEARS OF SUCCESSFUL NONPROFIT CORPORATION EXPERIENCE. BASED ON THE NUMBER OF EMPLOYEES, TURNING POINT OF CENTRAL CALIFORNIA IS NOW IN THE TOP THREE TENTHS OF ONE PERCENT OF ALL CORPORATIONS IN THE UNITED STATES (SOURCE: U.S. CENSUS BUREAU STATISTICS 2007 ECONOMIC CENSUS 00.3% OF 6,049,655 U.S. FIRMS HAVE OVER 500 EMPLOYEES). FOR THE CEO POSITION, THE TOTAL COMPENSATION WAS 91% OF THE MEDIAN AND THE TOTAL REVENUE OF THE AGENCY WAS 135% OF THE MEDIAN (TURNING POINT WAS $44,599,435 THAT YEAR VS. THE COMPARISON GROUP MEDIAN AT $32,984,930). AGENCY REVENUE GREW TO OVER $44,000,000 FOR THE 2010/11 FISCAL YEAR WHILE THE CEO TOTAL COMPENSATION FOR 2011 WAS EXPECTED TO BE EQUIVALENT OR LESS THAN THE PREVIOUS YEAR. BASED ON THIS ANALYSIS, THE TOTAL COMPENSATION PACKAGE FOR THE CEO POSITION WAS DEEMED WITHIN AN ACCEPTABLE RANGE AND THERE WAS NO RECOMMENDATION TO CHANGE THE SALARY RANGE AT THIS TIME. IT IS THE POLICY OF THE TURNING POINT AGENCY BOARD OF DIRECTORS TO KEEP SALARY LEVELS FOR ALL PERSONNEL COMPETITIVE WITH THE PUBLIC SECTOR AS WELL AS WITH COMPARABLE OCCUPATION GROUPS OF THE PRIVATE SECTOR WHEN POSSIBLE. TURNING POINT ADMINISTRATORS SHALL SEE THAT WHEN POSSIBLE SALARIES ARE ADJUSTED ANNUALLY TO MEET CHANGES IN THE COST OF LIVING AND TO CORRECT INEQUITIES. TURNING POINT SALARY RANGES SHALL PROVIDE FOR INCREASES BASED ON MERIT AND PERFORMANCE EVALUATIONS. THE BOARD COMPENSATION REVIEW COMMITTEE REVIEWS COMPARISON INFORMATION AVAILABLE, USUALLY OBTAINED FROM GUIDESTAR. THE COMMITTEE REVIEWS AND COMPARES SALARIES PAID TO TOP MANAGEMENT AND KEY EMPLOYEES OF TURNING POINT TO THOSE FOUND IN THE GUIDESTAR REPORT FOR AGENCIES OF SIMILAR CATEGORY AND SIZE. NO ONE WITH A CONFLICT OF INTEREST OR POTENTIAL CONFLICT OF INTEREST IS ALLOWED TO BE INVOLVED IN THE DELIBERATIONS OF SALARIES. THE COMMITTEE CONTEMPORANEOUSLY DOCUMENTS ITS REVIEW, DELIBERATIONS AND DETERMINATIONS IN THE FORM OF COMMITTEE REPORTS TO THE BOARD OF DIRECTORS. THE COMMITTEE ALSO REVIEWED COMPARABILITY DATA (SOURCE: GUIDESTAR NONPROFIT COMPENSATION REPORT 2008-2010 CALIFORNIA DATA) FOR THE OTHER TOP ADMINISTRATIVE POSITIONS WITHIN THE AGENCY INCLUDING THE CHIEF FINANCIAL OFFICER, THE CHIEF OPERATING OFFICERS, THE LEGAL COUNSEL/REGIONAL EXECUTIVE DIRECTOR, THE REGIONAL EXECUTIVE DIRECTORS AND THE HUMAN RESOURCES DIRECTOR POSITIONS. THE PEOPLE IN THESE POSITIONS ALL HAVE EXTENSIVE EXPERIENCE AND EDUCATION. THE COMMITTEE LOOKED AT THE ACTUAL COMPARABILITY DATA FOR THE 2008-2010 YEARS. BASED ON THE DATA REVIEWED, IT WAS DETERMINED THAT NONE OF THE TOTAL COMPENSATION PACKAGES COULD BE CONSIDERED UNREASONABLE OR EXCESSIVE SINCE ALL FELL EITHER CLOSE TO OR BELOW THE MEDIAN FOR THE 2008-2010 YEARS.
FORM 990, PART VI, SECTION C, LINE 19
GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. AGENCY FORM 990'S ARE ALSO AVAILABLE ON THE GUIDESTAR WEBSITE.
CHANGES IN NET ASSETS OR FUND BALANCES:
FORM 990, PART XI, LINE 5:
TRANSFER TO AFFILIATE -262,831. TOTAL TO FORM 990, PART XI, LINE 5: -262,831.
FORM 990, PART XII, LINE 2C:
AN AUDIT COMMITTEE IS APPOINTED THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.