The Brief

An Orange County nonprofit that got millions in pandemic relief funds earmarked to feed struggling seniors failed to submit federally-required yearly audits detailing how it spent that taxpayer money, according to public records obtained by LAist.

The organization has been led at various points over the last year by the 22-year-old daughter of O.C. Supervisor Andrew Do. Do voted to direct funds to the group without publicly disclosing his close family relationship. State law allows officials to knowingly award taxpayer money to their adult children — something the state Senate and two Assembly committees voted unanimously in 2016 to make a crime. But the bill never made it to a full Assembly vote.

The money was part of O.C.’s allocation from a wave of pandemic relief funding for local governments provided by Congress under the American Rescue Plan Act, or ARPA. County supervisors each got to allocate part of that money to meal programs in their districts, and Do directed his district’s funding to a nonprofit that was new at the time, Viet America Society.

The missing audits are “a really excellent example of the failure to monitor at the county level,” said Rose Chan Loui, a longtime attorney for nonprofits who now directs UCLA Law School’s program on philanthropy and nonprofits.

“If they would have been required to comply with that, we probably would have a lot more transparency as to what is going on.”

The details of what happened

In April 2021, O.C.’s top elected officials — the Board of Supervisors — voted to devote part of the county’s ARPA funding to feed seniors and people with disabilities who lacked access to sufficient food. The supervisors divided that money equally among each district, with each supervisor then deciding how to spend their district’s funding.

Supervisor Do — who was representing communities with the highest poverty rates in the county — directed his district’s funding to Viet America Society. At Do’s request, the group’s contract was ultimately increased to $4 million in federal funds, split into monthly payments of about $167,000 to cover meal services from May 2021 through May 2023.

Viet America Society has been led at various points over the last year by Do’s 22-year-old daughter, Rhiannon Do, according to a tax filing and other records. It’s a family relationship Do did not disclose before key votes on the group’s funding, according to an LAist review of meeting videos and three county officials — two supervisors and county CEO Frank Kim.

The group was initially led by Peter Pham, an electrical contractor and restaurateur. Before founding the nonprofit in mid-2020, Pham was paid about $21,000 — largely raised by Do — for construction work on statues Do had installed in Fountain Valley in 2015 and 2016, according to a state investigation.

More recently, Pham has alternated with Rhiannon Do as president of Viet America Society since last December, according to public records.

It’s unknown how much of the $4 million in taxpayer money went to meals for those who needed them. Records obtained by LAist through a public records request show the nonprofit failed to submit federally-required audits that would detail how it spent the money.

Andrew Do, Rhiannon Do, and Pham did not respond to LAist’s requests for comment for this article. The Dos previously declined to comment on reporting by LAist on other funding Do helped direct to the nonprofit. Andrew Do denied wrongdoing in an interview with City News Service in late November.

Pham initially told LAist last month that he would be available for an interview, but has not returned multiple follow-up calls and text messages to schedule it.

The audit requirement was spelled out in a county contract with Viet America Society that Pham signed in May 2021. It states the nonprofit was required under federal law to conduct an annual audit of how the funds were spent, known as a “single audit,” once it spends more than $750,000 of the funding.

Single audits look at a nonprofit’s finances to make sure they’re using federal dollars for their intended purpose and have an accounting system to accurately document the spending, according to the federal government. They’re “the single most important way” to assess an organization’s ability to manage federal dollars, federal officials say.

Deadlines for filing two of those audits with the county and federal authorities were missed by Viet America Society, according to public records. The first was due to be filed to the county by late June 2022 and the second in June 2023, according to the county contract. And a federal spokesperson told LAist the audits were required to be uploaded to a public database within nine months of the audit period, which corresponds to a deadline of the end of September last year and this year.

But the audits do not show up in that federal database.

And weeks after first being asked by LAist in November, county officials have not answered whether the audits were submitted to the county, as required by the contract. Viet America Society also was unable to provide copies of either audit to the county in October of this year, according to email records. A consultant to the group told LAist they hadn’t been completed at that point.

Viet America Society is the county’s only private contractor for this pandemic meals program that does not have single audits on file in the federal database. The others — Meals on Wheels Orange County, 2-1-1 Orange County and AgeWell Senior Services — all have their audits in the database for the last two years.

Tax records also indicate neither audit of Viet America Society was conducted, at least as of this October. Despite its county contract requiring the single audits — “in accordance with” federal law — the nonprofit marked on its tax filings for the last two years that the audits were not required — and left blank whether they were conducted.

If any such audits exist, a county spokesperson said, they will be provided in response to a records request LAist submitted over three weeks ago.

LAist also asked county spokespeople if the county has received any accounting at all of how Viet America Society spent the $4 million the county provided for these meal services. They have not provided an answer. The contract terms require the single audits to be submitted to the county, as well as a final financial statement “detailing all program expenditures.” The financial statement was required to be submitted to the county within 30 days of the contract ending on May 31, 2023.

[Click here to read the contract and amendments.]

Group withdrew when asked for copies of audits

Two months ago, in October, the county required Viet America Society to submit its single audits for the last two years as part of an application for new county funding in a competitive bidding process. In contrast, the group’s previous county contracts were not subject to competitive bidding, according to county records LAist obtained.

A Viet America Society representative told the county that the group was unable to provide copies of those audits, according to emails LAist obtained through a public records request.

Those emails show that after obtaining a one-week extension from the county to disclose the audits in its application, the representative told the county that neither audit could be provided by the extended deadline. And the group withdrew from seeking the new funding.

“I have checked with Peter Pham at VAS and due to the deadline of Friday he could not commit to meet it,” wrote the nonprofit’s representative, Roger Faubel.

“With many thanks, we must withdraw our pursuit.”

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Orange County records

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That representative, Roger Faubel, told LAist that Pham, the nonprofit’s founder and on-and-off president, had told him in October that the audits hadn’t been completed.

“I talked to Peter, and I said, ‘Peter, you know you can’t do this. It’s unraveling here,'” said Faubel, a high-profile county lobbyist, in an interview.

Viet America Society had only gotten part way through the audit process by that point, Faubel told LAist.

“You say that you can meet the timeframe, but it’s not occurring,” Faubel said he told Pham, recommending that he withdraw from seeking the new funding. Emails show Faubel followed up by letting the county know Viet America Society was withdrawing from consideration.

“I realized that he could not comply with all of the information that was required of him,” Faubel said.

In an email to county officials, Faubel said he was Viet America Society’s consultant. He told LAist he didn’t register as the nonprofit’s lobbyist because he wasn’t paid for helping, so he wasn’t required to register as its lobbyist under county regulations.

Faubel’s clients have included AT&T, Waste Management and Enterprise Rent-A-Car. Faubel also lobbied the county on behalf of the landlord for both Viet America Society and Do’s private law office, according to lobbying disclosures by Faubel. The nonprofit and Do’s law office are on the same floor of the same building.

The October emails about audits not being available took place within days of Do’s daughter being marked as the group’s only director or trustee on its tax filing.

What happens when audits are missed

Nonprofits can face consequences for not submitting their single audits. When it comes to money given directly by the federal government, federal agencies can halt funding until a nonprofit completes their audits, or even cancel the federal dollars altogether.

A spokesperson for the U.S. Treasury Department, which awarded the federal funding the county provided Viet America Society, told LAist in an email that the county is responsible for making sure the nonprofit follows the audit requirements.

“All recipients are required to provide detailed information on how funds are used,” a Treasury spokesperson said of the ARPA dollars that flowed through local governments.

“It is the recipients’ responsibility (in this case, assumably, Orange County) to ensure compliance of their subrecipients,” they added. Viet America Society was a subrecipient.

The county’s contract — pointing to federal law — obligated the nonprofit to submit annual single audits once it spent more than $750,000 in federal funding. That would require audits so far for 2021 and 2022.

County officials can take action if organizations breach their contract terms. In the past, they’ve taken steps like having contractors refund the county from money already provided.

When O.C. Supervisor Katrina Foley was told of the missing audits by LAist, she said she found the situation frustrating.

The audits, she said in an interview, are “a requirement of law so that we ensure that taxpayer dollars are being well spent and used for the purpose they were intended.”

“I’m disappointed that this is happening,” she added. “Because there are those of us that are really doing work to make sure that there’s equity in the way that grants are given out” and that audit requirements are followed.

Supervisor Vicente Sarmiento has called for an investigation into Do. The other two county supervisors, Doug Chaffee and Don Wagner, didn’t return messages for comment on this story. They previously have said they see nothing wrong with Do’s actions.

Tax filings show $276,000 in taxpayer money went unspent

The nonprofit’s tax filings show it grew its cash on hand by $276,000 in 2021 by not spending all of the government funding it received that year — all of which appears to have been paid specifically by the county for the group to provide meals to vulnerable people. That year, the group billed the county monthly for providing meals to vulnerable people.

The county contract, however, required the group to return any funds that were not spent on services.

Additionally, the county meals contracts required Viet America Society to disclose how many meals were provided and the number of meal deliveries. But invoice records obtained by LAist show that for the first 15 months, the nonprofit did not do so on its regular invoices — for which the county paid $2 million during that period.

The only detail given in invoices for charges across that 15-month period was "Services for the County of Orange Nutritional Gap Program," according to records LAist obtained through its records request to the county.

Click to see the invoices

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Orange County records

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LAist asked county spokespeople about the lack of disclosure, and why the county apparently did not enforce this contract requirement. No answers have been provided.

‘Serious concerns’ raised early on about the group’s legal status

Email records obtained by LAist also show a county contract administrator raised concerns three years ago about plans to contract with Viet America Society to provide meals — largely because of its inability to show it was legally registered as a nonprofit.

A county executive approved the funding anyway, emails show. That executive, Dylan Wright, and county spokespeople have not answered questions about why he decided to proceed despite the concerns, and whether Do had a role in that decision. The county went on to pay more than $3 million to the organization over the next two years before it registered with state nonprofit regulators as required by law.

The first $2 million of that money was directed by Do to Viet America Society outside public meetings, under the meal funding for his district. The rest was approved by Do and other supervisors, at Do’s request, in an April 2022 extension of the group’s contract.

“I have serious concerns about issuing a contract to this organization that appears to be a home based business and can’t verify their non-profit status,” wrote Heather Condon, a county contract administrator who was processing the group’s first county contract, in an email to other officials at her department on Dec. 23, 2020.

She then asked her colleagues if Viet America Society had been approved at the state level as a nonprofit. Follow-up emails show the concerns were raised up the chain that day directly to Wright.

State Attorney General records reviewed by LAist show no registration until two years later, in January 2023. And even then, state regulators said the group was still not in compliance.

After learning of the legal status concerns in December 2020, Wright decided later that same day to move forward, according to the emails. The emails back do not show an explanation back to Condon responding to her specific concerns.

Condon told LAist she never received an explanation addressing her concerns.

“Just a direction to proceed,” said Condon, who retired from the county earlier this year.

“I don’t know what went on in the discussions to go ahead and approve issuing the contract.”

The state charity registration is required in order for the state attorney general to ensure nonprofits are doing the work they said they’d do when they obtained their nonprofit tax exemption, said Chan Loui of UCLA Law School.

“It’s essentially your pact with the public,” she said.

“You’re getting benefits as a nonprofit from the state of California, and the attorney general is charged with making sure that those funds are in fact being used for public good,” she added.

“The attorney general can’t do their job if you’re not filing.”

Foley, the county supervisor, told LAist it’s important that the county is only paying entities that can legally receive the money. Foley said she’s worked hard to make sure that the nonprofits she directed funding to were in compliance with legal requirements.

“No matter what kind of contract we're entering into with the county, we need to be entering into these agreements with organizations that are lawfully able to partner with the county agency,” she said.

“I feel like we have to have standards. Right?” she added.

State law requires nonprofits to register with the attorney general within 30 days of receiving assets. It took Viet America Society over two years to do that, according to disclosures it later filed.

Even after it registered, the attorney general found the nonprofit still was not legally compliant because it hadn’t filed its long-overdue annual registration and financial disclosures for 2020.

This April, the group was declared delinquent by the AG’s office, which stated at the time that Viet America Society was “prohibited” from seeking or spending funds.

While the group was still declared delinquent, Do voted for another $2.5 million in county funding for his daughter’s group, without disclosing the family connection. Viet America Society resolved its status in June when the AG’s office received its overdue 2020 paperwork, according to the AG’s records.

Supervisors to vote on new policy to require family member disclosure

Supervisor Sarmiento is proposing county ethics reforms that would require supervisors to disclose any family relationships to people or groups seeking county funding approvals that come before them. It would also require more public transparency about who supervisors divvy up their districts’ discretionary funding to, by posting online a quarterly log of all agreements that have been approved.

“As elected officials, we have an obligation to be as transparent as possible with the public and disclose any potential conflicts of interest, especially when voting to spend taxpayer dollars,” Sarmiento said in a statement to LAist.

That item will be up for a vote at Tuesday’s board of supervisors meeting, which starts at 9:30 a.m.

California students are likely to see fewer cell phones and more gender-neutral bathrooms next year as new state education laws go into effect.

Protecting students from immigration raids was a priority for state legislators this year, resulting in several new laws, including one prohibiting school staff from allowing immigration officers to enter campuses or providing student or family information.

The most controversial of the new laws is one meant to target antisemitism, although amendments made during the legislative session resulted in a bill that defines discrimination more broadly.

New Office of Civil Rights to open

Assembly Bill 715 establishes a state Office of Civil Rights to help school districts identify and prevent discrimination based on antisemitism, gender, religious and LGBTQ status. It will also handle questions and complaints.

The legislation, along with Senate Bill 48, creates four positions to track and report discrimination. These positions will be appointed by the governor and confirmed by the Senate after Jan. 1.

“California is taking action to confront hate in all forms,” said Gov. Gavin Newsom in a statement. “At a time when antisemitism and bigotry are rising nationwide and globally, these laws make clear: our schools must be places of learning, not hate.”

The legislation has been controversial, with some organizations saying it infringes on academic freedom and prioritizes the rights of certain students over others. The California Teachers Association and California Faculty Association have said the legislation could result in the censoring of educators.

Parents can’t be jailed for truant kids

Beginning Jan. 1, parents of chronically truant children will no longer be fined or face jail time.

Assembly Bill 461 amends the state’s Penal Code to remove a section that makes it a criminal offense for a parent to have a child who is chronically truant, which is defined as missing school without a valid excuse for 10% or more of the school year.

California law requires students age 6 to 18 to attend school.

The Penal Code called for a fine of up to $2,000 or up to a year in jail for parents whose children habitually missed school.

“Criminalizing parents for their children′s truancy ignores the root causes of absenteeism and only deepens family hardships, especially as many immigrant families now fear sending their children to school,” said Assemblymember Patrick Ahrens, D-Sunnyvale, in a statement. “(This bill) ensures support and resources to keep students in school and on track for success.”

Gender-neutral bathroom required

Beginning on July 1, all California school campuses, except those that have only one bathroom for male students and one bathroom for female students, are required to have a gender-neutral bathroom.

Senate Bill 760, which was signed by the governor in 2023, requires that posted signs identify the designated bathroom as being open to all genders and that it be kept unlocked and available to all students.

“SB 760 is a measure that aims to create a safe and inclusive environment not only for non-binary students, but to all students, by requiring each public school to establish at least one all-gender restroom,” said former Sen. Josh Newman, author of the bill.

Cellphone use to be limited

School districts, county offices of education, and charter schools have until July 1 to adopt a policy limiting the use of cellphones during school hours.

Assembly Bill 3216, renamed the Phone-Free School Act, was approved in an effort to curb classroom distractions, bullying, and addiction to the devices. At least five other states, Florida, Indiana, Louisiana, South Carolina and Ohio, have similar laws.

Last year, Gov. Gavin Newsom sent a letter to school district leaders urging them to restrict cellphones. Excessive smartphone use increases anxiety, depression and other mental health issues in children, he said. 

Shielding schools from immigration raids

Protecting students from immigration raids was a priority for legislators this year, resulting in several pieces of new legislation.

Assembly Bill 49, known as the California Safe Haven Schools Act, was passed amid a series of immigration raids that have resulted in the arrest of thousands of people. It went into effect as an urgency measure in September.

The bill prohibits school staff from allowing immigration enforcement officers on school campuses or sharing student or family information with them without a warrant or court order. School districts have until March 1 to update school policies to align with the law.

Senate Bill 98, also effective in September, requires leaders of school districts, charter schools, universities and colleges to notify staff and parents when immigration officers are on a campus. School safety plans should include an official procedure for making these notifications by March 1.

This bill, which is in effect until Jan. 1, 2031, does not prevent governing boards from establishing stronger standards or protections.

Protecting preschools, preparing families

Assembly Bill 495, known as the Family Preparedness Plan Act, expands the pool of relatives that can be authorized to make decisions and care for children if parents are detained by immigration authorities or deported.

Beginning Jan. 1, all adults related to a child by blood or adoption, within five generations, could be authorized to enroll a child in school or make decisions about their medical care while on campus.

The bill also permits courts to appoint a person, nominated by a parent, to have joint custody of a child if they are detained or deported by immigration officials.

It also requires school districts to provide information to parents and guardians regarding the right of children to have a free public education.

The legislation also extends the requirements of AB 49 to child care facilities and preschools, prohibiting staff from collecting information or documents regarding the immigration status of children or their family. Instead, they are required to report requests for this information to the California Department of Education and the state Attorney General’s Office.

Easing the road to college

This year, California high school students will find it easier to be admitted to a California State University campus.

Senate Bill 640 establishes a direct admission program that sends mailers to high school students who are eligible to attend participating campuses, informing them of that status. Qualified students must have completed all the required coursework and maintained the necessary grade point average.

“Tens of thousands of California students are fully qualified to go to CSU, but don’t jump the hurdles of the admissions process,” said Sen. Christopher Cabaldon, D-Napa, the law’s author. “At the same time, nearly half of CSU’s campuses have substantial available enrollment capacity and need more students to sustain their high quality academic programs.”

The legislation also requires the California Community Colleges system to promote the CSU dual admission transfer program, which guarantees CSU admission to eligible community college students.

Student IDs to include suicide hotline number

Student identification cards issued at California public secondary schools and institutions of higher education after July 1 will include the phone number for The Trevor Project, a crisis and suicide prevention hotline for LGBTQ youth.

Suicide is the second leading cause of death among young people age 10 to 14, and the third leading cause of death for 14- to 25-year-olds, according to the Centers for Disease Control and Prevention.

“In today’s political climate, LGBTQ+ students face significant levels of bullying, harassment, and discrimination — negatively impacting their mental health and academic success,” according to Assemblymember Mark González, author of the bill. “AB 727 will provide critical resources to support LGBTQ+ youth in crisis and those who have experienced harassment.”

Early education to take seats on board

The next eligible seat that comes open on the California Commission on Teacher Credentialing in 2026 must go to an early childhood education teacher, according to Assembly Bill 1123.

The bill calls for one of the six teacher representatives on the commission to hold a child development teacher permit. It also reduces the number of public representatives on the board from three to two to allow the governor to appoint someone who teaches early childhood development at a university or college.

The commission, which governs the licensing and preparation of the state’s teachers, is made up of 15 voting members, including the state superintendent of public instruction, six practicing teachers, a school administrator, a school board member, a school counselor, a faculty member from a teacher preparation program, a human resources administrator, and three public representatives.

The early childhood representatives will be seated after the next eligible seat is vacated or a representative’s term ends.

In the 60 years since California first began issuing child development permits to early childhood educators, there has never been a voting member on the commission, which governs their licensure and preparation, said Assemblymember Al Muratsuchi, D-Torrance, author of the bill.

In 2025, California became the frontline of a federal playbook for more militarized immigration enforcement.

Raids on California streets and lawsuits that followed helped rewrite the ground rules for how agents can operate. What began as before-dawn operations in Golden State farm towns quickly expanded into a broader nationwide strategy: surprise workplace and neighborhood sweeps and roving patrols miles from the border.

CalMatters reporters across California documented how tactics first seen in Kern County, such as warrantless traffic stops and a heavy reliance on appearance-based profiling, spread statewide and then across the country. The U.S. Supreme Court has upheld these methods.

Early in the second Trump administration, the federal government sent Marines to the border, citing a crisis. Those troops have since quietly gone home.

Hundreds of National Guard troops were deployed to Los Angeles following civil unrest about immigration arrests. President Donald Trump threatened to send forces to the Bay Area, then backed off. State officials objected, while federal leaders characterized the moves as necessary. The standoff deepened long-running tensions between California and the White House over the state’s sanctuary policy and federal authority.

All this fell most heavily on families with deep roots in California. CalMatters found deportations increasingly reached people who have decades-long residence, U.S.-citizen children, stable employment, and even those following legal pathways. ICE detained people at green-card interviews and routine check-ins. The changes destabilized school systems, the agricultural economy, and health care.

A federal lawsuit over a deaf asylum seeker’s prolonged detention exposed gaps in medical care and disability accommodations in immigration facilities. Under Trump, asylum seekers with pending claims lost protection from arrest. A new system is emerging where people trying to follow the rules are easier targets than those evading them. Detention centers drew scrutiny as local authorities shied away from conducting health and safety inspections, while advocates reported worsening conditions inside.

A quieter but equally consequential trend has emerged: The immigrant population shrank. Love them or hate them, Trump’s immigration policies were achieving the administration’s goals. Pew Research found the national immigration population shrank by about 1.4 million people in the first half of 2025, the first decline in half a century. Economists warned about slower growth. State leaders weighed long-term impacts on the workforce, schools, and social service systems.

Enforcement grew more data-driven. Drone surveillance expanded in urban areas, and advocates warned about new uses of artificial intelligence to identify deportation targets and analyze asylum and visa applicants’ digital histories.

2026 outlook

California expects further interior enforcement, additional legal battles over sanctuary laws, funding, and renewed attempts to expand detention capacity. School districts and employers are preparing for more mass removals, while lawmakers are considering new privacy protections.

This article was originally published on CalMatters and was republished under the Creative Commons Attribution-NonCommercial-NoDerivatives license.

Days after 2025 began, two fires scorched through Los Angeles neighborhoods, the most destructive in California’s history. The Eaton and Pacific Palisades fires also renewed attention to issues such as utility oversight, insurance coverage, and the broader challenges of wildfire planning in a changing climate. And their harms rippled outward, leaving thousands of low-income workers and immigrants without jobs. 

But California found pushing its climate agenda forward to be an uphill battle this year: Ambitious climate goals faced a hostile federal government economic pressures.

Anticipating opposition from President Donald Trump, state leaders chose to abandon important clean-air rules before he even took office, including plans to phase out diesel trucks and transition to cleaner trains. Nearing mid-year, Trump and his allies in Congress blocked the state’s clean-car mandate, a blow to emissions reduction plans.

Nevertheless, as part of budget negotiations, Gov. Gavin Newsom sought to reauthorize California’s landmark cap-and-trade program, launching a debate that would resolve in the final hours of the legislative session.

Blaming climate and environmental regulation, Phillips 66 and Valero followed through on plans to shutter oil refineries, raising concerns about gas prices and the future of the state’s oil industry. In Wilmington, Phillips 66 is now closed. A high-profile explosion at Chevron’s El Segundo refinery nearby underscored persistent safety and environmental risks tied to remaining facilities.

By the end of the legislative session, these issues converged, as legislators passed a six-bill deal that included a plan to boost oil drilling, relief for ratepayers who fund wildfire mitigation, and an extension of the now rebranded “cap-and-invest” program.

As lawmakers passed sweeping reforms to California’s landmark environmental review law, critics warned exemptions may make it easier for potentially high-polluting advanced manufacturing facilities to take root in already vulnerable areas.

Longstanding conflicts over water continued to simmer this year. The governor continued pressing to fast-track a $20 billion tunnel around the Sacramento-San Joaquin Delta to send more water south — to the outrage of Delta lawmakers. And dry conditions led to dire projections for the Colorado River, a vital water supply for Southern California. They ramped up the tensions — and the urgency — as negotiators from states that rely on the river tried, and failed, to reach a deal portioning out water supplies.

2026 Outlook

Affordability, the cost of climate adaptation, and pollution harms, in the skies and in the waste stream, continue to be key issues for California. As Gov. Gavin Newsom’s balancing act continues, the state will navigate tensions with environmental justice advocates unhappy with compromises. Emerging risks include the cost – in energy and water – of data centers, and the environmental consequences of the battery economy.

This article was originally published on CalMatters and was republished under the Creative Commons Attribution-NonCommercial-NoDerivatives license.