Helping the Behaviorally Challenging Child

Nonprofit profile at a glance

EIN
463240447
IRS 990 coverage
2016–2024
Forms available
Form 990 2024, Form 990-T 2024, Form 990-N 2015
Location
Tustin, CA, USA
Phone
7146951057
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Centers to Support the Independence of Specific Populations

Reported finances

Revenue
$89,112
Expenses
$89,036
Assets
$2,211,972
Liabilities
$34,159

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • DEBRA ANN AFARIAN (PRESIDENT AND CEO)
  • STEVEN CUFFARI (VICE PRESIDENT)

Highest reported compensation

  • DEBRA ANN AFARIAN (PRESIDENT AND CEO): $30,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

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.

What it reported doing in 2024

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. This approach helps with parenting, teaching and treating those with difficult-to-manage behaviors who are having trouble meeting the demands of home life and school expectations. Oc is a leader in this innovative model that has proven its efficacy at all levels of caregiver support. Locally and nationally, this approach realizes improved outcomes ion treatment and ultimately improves all relationships.

Operating model

Revenue model
Donor-supported. 68% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 90
  • Accountability: 69
  • Sustainability: 55
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.6%; rating input score 75
  • Program expense ratio: 74.7%; rating input score 75
  • Fundraising efficiency: $20.99 raised per $1 spent on fundraising; rating input score 68; 68th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.1%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 24.84; rating input score 83; 83rd percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 26; 26th percentile among comparable filings
  • Officer compensation ratio: 33.7%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: 13.6% per year; rating input score 100; 79th percentile among comparable filings
  • Revenue growth: -49.5% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: -0.1% per year; rating input score 0; 39th percentile among comparable filings

Details

  • Where the money goes: 74.6% of revenue deployed · 74.7% of spending went to programs
  • Governance: 4 of 4 board members independent · 2 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $67K in reported program spending
  • Leadership: top reported pay $30K · 4 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 9 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 56/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.
  • High — Sustainability: Liabilities to assets ratio scored 26/100.