Civic Intelligence

Mpower Inc.

990 • Fiscal year 2017 • EIN 20-2012787

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 14, 2018

2049 Marco DriveCamarillo, CA 93010

(805) 218-5793

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

98th percentile

4.00x

Higher debt load relative to assets than 98% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

98th percentile

3.32x

Higher debt load relative to revenue than 98% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

73rd percentile

17%

Higher net margin than 73% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$288

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

37th percentile

-3.7%

Faster asset growth than 37% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

5th percentile

-68%

Faster revenue growth than 5% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$18,973

Down $723 (-3.7%) from 2016

Net Assets

Up

-$56,850

Up $3,885 (+6.4%) from 2016

Liabilities

Down

$75,823

Down $4,608 (-5.7%) from 2016

Revenue

Down

$22,834

Down $48,129 (-68%) from 2016

Expenses

Down

$18,949

Down $28,167 (-60%) from 2016

Net Income

Down

$3,885

Down $19,962 (-84%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$200K$100K$0-$100K-$200KAssets 2011: $46,211Liabilities 2011: $119,933Net Assets 2011: -$73,7222011Assets 2012: $26,707Liabilities 2012: $120,041Net Assets 2012: -$93,3342012Assets 2013: $24,657Liabilities 2013: $127,505Net Assets 2013: -$102,8482013Assets 2014: $20,013Liabilities 2014: $114,215Net Assets 2014: -$94,2022014Assets 2015: $20,501Liabilities 2015: $105,083Net Assets 2015: -$84,5822015Assets 2016: $19,696Liabilities 2016: $80,431Net Assets 2016: -$60,7352016Assets 2017: $18,973Liabilities 2017: $75,823Net Assets 2017: -$56,8502017Assets 2018: $1Liabilities 2018: $02018Assets 2019: $808Liabilities 2019: $0Net Assets 2019: $8082019Assets 2020: $2,043Liabilities 2020: $0Net Assets 2020: $2,0432020Assets 2021: $4,189Liabilities 2021: $0Net Assets 2021: $4,1892021Assets 2022: $3,675Liabilities 2022: $0Net Assets 2022: $3,6752022Assets 2023: $2,603Liabilities 2023: $0Net Assets 2023: $2,6032023Assets 2024: $1,514Liabilities 2024: $0Net Assets 2024: $1,5142024

Highlighted filing

2017

Assets$18,973
Liabilities$75,823
Net Assets-$56,850

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2011: $821,228Expenses 2011: $872,605Net Income 2011: -$51,3772011Revenue 2012: $444,226Expenses 2012: $463,838Net Income 2012: -$19,6122012Revenue 2013: $271,771Expenses 2013: $281,330Net Income 2013: -$9,5592013Revenue 2014: $160,805Expenses 2014: $163,195Net Income 2014: -$2,3902014Revenue 2015: $102,069Expenses 2015: $92,207Net Income 2015: $9,8622015Revenue 2016: $70,963Expenses 2016: $47,116Net Income 2016: $23,8472016Revenue 2017: $22,834Expenses 2017: $18,949Net Income 2017: $3,8852017Revenue 2018: $0Expenses 2018: $1,272Net Income 2018: -$1,2722018Revenue 2019: $10,992Expenses 2019: $10,184Net Income 2019: $8082019Revenue 2020: $10,386Expenses 2020: $9,151Net Income 2020: $1,2352020Revenue 2021: $17,062Expenses 2021: $14,916Net Income 2021: $2,1462021Revenue 2022: $2,078Expenses 2022: $2,592Net Income 2022: -$5142022Revenue 2023: $1,459Expenses 2023: $2,531Net Income 2023: -$1,0722023Revenue 2024: $1,322Expenses 2024: $2,411Net Income 2024: -$1,0892024

Highlighted filing

2017

Revenue$22,834
Expenses$18,949
Net Income$3,885
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 14, 2018
Return Version
2017v2.2
Gross Receipts
$22,834
Mission and Program Overview

Mission

Counseling and education that encompass

1st Choice provides counseling and education that encompasses the whole person on the emotional, mental, physical and spiritual level. We believe everyone regardless of socioeconomic background should have the opportunity to have an emotionally, physically and financially satisfying life.

Balance Sheet Detail
LineBeginningEndChange
Assets
Intangible Assets$17,701$17,701→ $0
Cash and Non-Interest-Bearing Accounts$1,994$1,272▼ $722
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Rtn Earn Endowment Incm Other Fnds$-60,735$-56,850▲ $3,885
Total Assets$19,696$18,973▼ $723
Other Assets Total$1$0▼ $1
Liabilities
Unsecured Notes Loans Payable$74,564$73,436▼ $1,128
Accounts Payable and Accrued Expenses$3,481--
Other Liabilities$2,386$2,387▲ $1
Total Liabilities$80,431$75,823▼ $4,608
Net Assets / Fund Balance
Total Net Assets Fund Balance$-60,735$-56,850▲ $3,885
Total Liabilities and Net Assets / Fund Balance$19,696$18,973▼ $723
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Danette BanyaiCFOFT$288$288

Board Members and Trustees

NameTitle
Ann PremazonDirector
Bob MassmanDirector
Carrie RayDirector
Jill OlivaresDirector
Neil SammonsDirector
Staci MintzPres, CEO, Secr
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$22,834
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$3,885
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$18,394
Salaries, Compensation, and Employee Benefits$555
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Insurance$2,561$996-$3,557
Fees for Services Accounting$922$358-$1,280
Other Expenses$781$304-$1,085
All Other Expenses$676$264-$940
Travel$446$174-$620
Current Officers, Directors, Trustees, and Key Employees$259$29-$288
Fees for Services Legal$180$70-$250
Interest$158$61-$219
Other Salaries and Wages$144$56-$200
Payroll Taxes$48$19-$67
Total Functional Expenses$13,694$5,255$0$18,949
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
FSA payable$1,702
Payroll Taxes Payable$632
Workers Comp$53
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Officers staci mintz and danette banyai own a for profit business together by the name of "educreations". Dbsm, inc purchased client education material from educreations pursuant to a market rate contract approved by the board consistent with it's conflict of interest policy.

Form 990, Part VI, Line 11B: Form 990 Review Process

A copy of the tax return is presented to the board for review before filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

It is within the conflict of interest policy that each director, principal officer, and member of a committee with governing board delegated powers shall annually sign a statement which affirms such person: A) Has received a copy of the conflicts of interest policy B) has read and understands the policy C)has agreed to comply with the policy D) understands the organization is charitable and in order to maintain its Federal Tax Exemption must engage primarily in activities which accomplish one or more of its tax-exempt purposes.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Documents are made available upon written request.

Filing and Contact Details

Filer

Filer Name
Dbsm Inc
EIN
20-2012787
Phone
8052185793
Address
2049 MARCO DRIVE, CAMARILLO, CA 93010

Signing Officer

Name
Danette Banyai
Title
CEO
Signed
2018-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Danette Banyai
Formed
2004
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
2

Preparer

Firm
Folino Tax & Financial Network
Address
333 N Lantana St Suite 297, Camarillo, CA 93010
Preparer
David P Folino Ea Cfp
Phone
8054824062
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IRS990/PYSalariesCompEmpBnftPaidAmt010210
IRS990/PYTotalExpensesAmt047116
IRS990/PYTotalRevenueAmt070963
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt03885
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt022834
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-60735
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-56850
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0160555
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0271027
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0431582
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportTotal509Amt0431582
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0160555
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0271027
IRS990ScheduleA/Total509Grp/TotalAmt0431582
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0160555
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0271027
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0431582
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/AgentTrusteeEtcInd0true
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01702
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1632
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt253
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0FSA payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL TAXES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2WORKERS COMP
IRS990ScheduleD/TotalLiabilityAmt02387
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt037282
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt137282
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Business
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1Business
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt053846
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt153846
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0STACI MINTZ
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1DANETTE BANYAI
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Officer
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1Officer
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd1true
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0The original amount of $107,691 was accrued over 2010 and 2011 for licensing fees for course materials provided to DBSM by educreations, an entity owned by Danette Banyai and Staci Mintz (50/50).
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule L, Part V Supplemental Information
IRS990ScheduleL/TotalBalanceDueAmt074564
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OFFICERS STACI MINTZ AND DANETTE BANYAI OWN A FOR PROFIT BUSINESS TOGETHER BY THE NAME OF "EDUCREATIONS". DBSM, INC PURCHASED CLIENT EDUCATION MATERIAL FROM EDUCREATIONS PURSUANT TO A MARKET RATE CONTRACT APPROVED BY THE BOARD CONSISTENT WITH IT'S CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE TAX RETURN IS PRESENTED TO THE BOARD FOR REVIEW BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2It is within the conflict of interest policy that each director, principal officer, and member of a committee with governing board delegated powers shall annually sign a statement which affirms such person: A) Has received a copy of the conflicts of interest policy B) has read and understands the policy C)has agreed to comply with the policy D) understands the organization is charitable and in order to maintain its Federal Tax Exemption must engage primarily in activities which accomplish one or more of its tax-exempt purposes.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Documents are made available upon written request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt019696
IRS990/TotalAssetsEOYAmt018973
IRS990/TotalAssetsGrp/BOYAmt019696
IRS990/TotalAssetsGrp/EOYAmt018973
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt05255
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt013694
IRS990/TotalFunctionalExpensesGrp/TotalAmt018949
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt080431
IRS990/TotalLiabilitiesEOYAmt075823
IRS990/TotalLiabilitiesGrp/BOYAmt080431
IRS990/TotalLiabilitiesGrp/EOYAmt075823
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-60735
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-56850
IRS990/TotalProgramServiceExpensesAmt013694
IRS990/TotalProgramServiceRevenueAmt022834
IRS990/TotalReportableCompFromOrgAmt0288
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt022834
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt022834
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt019696
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt018973
IRS990/TravelGrp/ManagementAndGeneralAmt0174
IRS990/TravelGrp/ProgramServicesAmt0446
IRS990/TravelGrp/TotalAmt0620
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt074564
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt073436
IRS990/UponRequestInd0X

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$0.01$0.02$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.03$0.00$0.03$0.01$0.03$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.04$0.00$0.04$0.02$0.03$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.04$0.00$0.04$0.17$0.15$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$0.10$0.09$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.11$0.10$0.01
2018Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.01$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.19$0.76$0.57$0.23$0.19$0.04
2016Summary only. Only limited summary data is available for this year.$0.20$0.80$0.61$0.71$0.47$0.24
2015Summary only. Only limited summary data is available for this year.$0.21$1.05$0.85$1.02$0.92$0.10
2014Summary only. Only limited summary data is available for this year.$0.20$1.14$0.94$1.61$1.63$0.02
2013Summary only. Only limited summary data is available for this year.$0.25$1.28$1.03$2.72$2.81$0.10
2012Summary only. Only limited summary data is available for this year.$0.27$1.20$0.93$4.44$4.64$0.20
2011Summary only. Only limited summary data is available for this year.$0.46$1.20$0.74$8.21$8.73$0.51