Civic Intelligence

The Community Service Education and Research Fund Cserf of The

990 • Fiscal year 2024 • EIN 23-7003581

Jan 01, 2024 to Dec 31, 2024 • Filed on Oct 06, 2025

5380 Elvas AvenueSacramento, CA 95819

(916) 451-5235

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.04x

Higher debt load relative to assets than 33% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

58th percentile

0.22x

Higher debt load relative to revenue than 58% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

63rd percentile

11%

Higher net margin than 63% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

96th percentile

$553,087

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 58.2% of source-year revenue.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

51st percentile

5.2%

Faster asset growth than 51% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

83rd percentile

47%

Faster revenue growth than 83% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$5,439,884

Up $269,115 (+5.2%) from 2023

Net Assets

Up

$5,226,334

Up $200,522 (+4.0%) from 2023

Liabilities

Up

$213,550

Up $68,593 (+47%) from 2023

Revenue

Up

$950,442

Up $303,128 (+47%) from 2023

Expenses

Up

$845,601

Up $79,449 (+10%) from 2023

Net Income

Up

$104,841

Up $223,679 (+188%) from 2023

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2014: $721,798Liabilities 2014: $121,712Net Assets 2014: $600,0862014Assets 2015: $3,787,380Liabilities 2015: $181,212Net Assets 2015: $3,606,1682015Assets 2016: $3,917,620Liabilities 2016: $147,861Net Assets 2016: $3,769,7592016Assets 2017: $4,265,738Liabilities 2017: $103,929Net Assets 2017: $4,161,8092017Assets 2018: $4,409,589Liabilities 2018: $308,603Net Assets 2018: $4,100,9862018Assets 2019: $4,677,371Liabilities 2019: $176,655Net Assets 2019: $4,500,7162019Assets 2020: $5,041,487Liabilities 2020: $183,774Net Assets 2020: $4,857,7132020Assets 2021: $5,433,769Liabilities 2021: $289,766Net Assets 2021: $5,144,0032021Assets 2022: $4,932,708Liabilities 2022: $191,706Net Assets 2022: $4,741,0022022Assets 2023: $5,170,769Liabilities 2023: $144,957Net Assets 2023: $5,025,8122023Assets 2024: $5,439,884Liabilities 2024: $213,550Net Assets 2024: $5,226,3342024

Highlighted filing

2024

Assets$5,439,884
Liabilities$213,550
Net Assets$5,226,334

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2014: $168,385Expenses 2014: $179,999Net Income 2014: -$11,6142014Revenue 2015: $3,143,477Expenses 2015: $130,277Net Income 2015: $3,013,2002015Revenue 2016: $405,843Expenses 2016: $248,292Net Income 2016: $157,5512016Revenue 2017: $658,027Expenses 2017: $380,331Net Income 2017: $277,6962017Revenue 2018: $614,765Expenses 2018: $511,814Net Income 2018: $102,9512018Revenue 2019: $614,081Expenses 2019: $493,551Net Income 2019: $120,5302019Revenue 2020: $749,508Expenses 2020: $549,563Net Income 2020: $199,9452020Revenue 2021: $902,793Expenses 2021: $572,852Net Income 2021: $329,9412021Revenue 2022: $982,783Expenses 2022: $830,662Net Income 2022: $152,1212022Revenue 2023: $647,314Expenses 2023: $766,152Net Income 2023: -$118,8382023Revenue 2024: $950,442Expenses 2024: $845,601Net Income 2024: $104,8412024

Highlighted filing

2024

Revenue$950,442
Expenses$845,601
Net Income$104,841
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 6, 2025
Return Version
2024v5.2
Gross Receipts
$950,442
Mission and Program Overview

Mission

Cserf's original mission to provide scholarships to deserving medical students was expanded in 1997 to include other community programs that further the protection to public health by the promotion of ethical and professional medical care.

To further the protection to public health by promoting ethical and professional medical care.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$4,432,309$4,822,286▲ $389,977
Savings and Temporary Cash Investments$373,734$205,512▼ $168,222
Accounts Receivable$135,420$181,435▲ $46,015
Prepaid Expenses and Deferred Charges$18,557$11,288▼ $7,269
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$5,170,769$5,439,884▲ $269,115
Other Assets Total$210,749$219,363▲ $8,614
Liabilities
Other Liabilities$70,119$168,467▲ $98,348
Accounts Payable and Accrued Expenses$74,838$45,083▼ $29,755
Total Liabilities$144,957$213,550▲ $68,593
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,232,537$4,390,618▲ $158,081
Net Assets With Donor Restrictions$793,275$835,716▲ $42,441
Total Net Assets Fund Balance$5,025,812$5,226,334▲ $200,522
Total Liabilities and Net Assets / Fund Balance$5,170,769$5,439,884▲ $269,115

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$1,894$1,894
Other Securities$4,822,286--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$793,275$5,257,538▲ $338,034$1,162,513$5,226,334
2023$742,300$25,560▲ $57,877$32,462$793,275
2022$822,245$18,497▼ $78,442$20,000$742,300
2021$802,576$19,669--$822,245
2020$759,802$14,733▲ $60,588$32,547$802,576
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lindsay CoateVP of Strategic OperationsFT$145,892$22,719$168,611

Board Members and Trustees

NameTitle
J Bianca RobertsImmediate Past President
Vanessa J WalkerPresident
Adam DoughertyPresident Elect
Christina Y BilyeuDirector
Eli GroppoDirector
Janine BeraDirector
John CoburnDirector
Karen HoppDirector
Lisa GuirguisDirector
Olana AberraDirector
Raminder GillDirector
Roderick VitangcolDirector
Sarah BarnhardDirector
Shideh ChinichianDirector
Tom ValdezDirector
Aileen WetzelExecutive Director
Revenue and Support

Revenue Composition

Contributions and Grants
$564,841
Program Service Revenue
$142,956
Investment Income
$242,353
Other Revenue
$292
All Other Contributions
$332,770
Change in Net Assets
$104,841
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$625,108
Other Expenses$198,217
Grants and Similar Amounts Paid$22,276
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$473,254--$473,254
Pension Plan Contributions$66,060--$66,060
Fees for Services Other$59,900--$59,900
Other Employee Benefits$48,653--$48,653
Payroll Taxes$37,141--$37,141
Travel$21,069--$21,069
Grants to Domestic Individuals$21,000--$21,000
Fees for Services Management$20,457--$20,457
Information Technology$15,597--$15,597
Occupancy$15,000--$15,000
Office Expenses$13,802--$13,802
Fees for Services Accounting$10,564--$10,564
Advertising$10,116--$10,116
Insurance$2,953--$2,953
Conferences and Meetings$1,475--$1,475
Grants to Domestic Orgs$1,276--$1,276
Other Expenses$200--$200
Total Functional Expenses$845,601$0$0$845,601
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Advance$136,086
Due to Others$32,381
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The society is a membership organization comprised of members of doctors practicing in sacramento, yolo and el dorado counties.

Form 990, Part VI, Section A, Line 7A

The society's members annually elect the board of directors with representative candidates from the various districts making up the society's geographic and other distinctions to ensure full representation.

Form 990, Part VI, Section A, Line 7B

The society's members must approve any changes to the bylaws of the organization.

Form 990, Part VI, Section A, Line 8B

The organization does not have a committee with authority to act on its behalf.

Form 990, Part VI, Section B, Line 11B

The society's executive committee as defined in the society's bylaws, review the 990 before it is finalized for submission to the internal revenue services. Questions generated during this review process are answered by the society's bookkeeper or the executive director, or are referred to the paid preparer. The paid preparer reviews the return with the executive director and the bookkeeper prior to submission to the executive committee. The executive committee reports on this activity to the board in entirety at the first available regularly scheduled board meeting.

Form 990, Part VI, Section B, Line 12C

All board members complete an annual conflict of interest statement. Ongoing monitoring is achieved by requiring all board members to disclose any conflicts of interest at each and every board meeting and to recuse themselves from voting on identified conflicts.

Form 990, Part VI, Section C, Line 19

Requests for access to the organization's governing documents, conflict of interest policy and financial statements are processed by the society's associate director upon request. The public may either come to the society's offices or can also request copies.

Filing and Contact Details

Filer

Filer Name
Community Service Education
EIN
23-7003581
Phone
9164515235
Address
5380 ELVAS AVENUE, SACRAMENTO, CA 95819

Signing Officer

Name
Aileen Wetzel
Title
Executive Director
Phone
9164515235
Signed
2025-10-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Aileen Wetzel
Formed
1966
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
15
Employees
7
Volunteers
91

Preparer

Firm
Eide Bailly Llp
Address
18081 BURT ST STE 200, OMAHA, NE 68022-4722
Preparer
Megan L Koziol CPA
Phone
4023302660
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

To board of directors assumes responsibility for the audit of the financial statements and the selection of the independent accountant. This process has not changed from the prior year.

Financial Statement Notes

PART III, LINE 4:

The entity manages the sierra sacramento valley medical history museum which holds many items of historical significance to the field of medicine. The museum sponsors local area public schools to take tours of the museum as part of their curriculum and to promote interest in the field of medicine among young people. The museum is open to the public and receives many visitors during the year. The museum promotes the organization's mission which is dedicated to the promotion of public health through these educational endeavors and by providing a regional history of public health.

PART V, LINE 4:

The intended use of the endowment fund is to provide scholarships to deserving medical students who graduated from local area high schools or who are attending medical school.

PART X, LINE 2:

Management believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the consolidated financial statements. The society would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred.

PART V, LINE 1B, COLUMN (A):

Included in this amount is the beginning balance of board-designated endowment funds, $4,232,537, which have not previously been included in part v.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt2IMMEDIATE PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16VP OF STRATEGIC OPERATIONS
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IRS990/MissionDesc0TO PROVIDE SCHOLARSHIPS TO DESERVING MEDICAL STUDENTS AND TO FURTHER THE PROTECTION TO PUBLIC HEALTH BY THE PROMOTION OF ETHICAL AND PROFESSIONAL MEDICAL CARE.
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IRS990/PrincipalOfficerNm0AILEEN WETZEL
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IRS990/ProgramServiceRevenueGrp/Desc0JOY OF MEDICINE
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IRS990/ProgSrvcAccomActy2Grp/Desc0ESTABLISHED IN 1995 WITH A GRANT FROM THE ROBERT WOOD JOHNSON FOUNDATION, THE SACRAMENTO PHYSICIANS' INITIATIVE TO REACH OUT, INNOVATE AND TEACH (SPIRIT) SEEKS TO INCREASE AND ENHANCE PHYSICIAN RESPONSE TO THE MEDICAL NEEDS OF SACRAMENTO COUNTY'S MEDICALLY INDIGENT POPULATION THROUGH VOLUNTEERISM. KAISER PERMANENTE, UC DAVIS HEALTH SYSTEM, DIGNITY HEALTH, SUTTER MEDICAL CENTER SACRAMENTO/SUTTER MEDICAL GROUP, COUNTY OF SACRAMENTO, AND SEROTONIN SURGE CHARITIES EACH MADE A CASH CONTRIBUTION TO PROVIDE THE NECESSARY COORDINATION AND SUPPORT FOR THE PROJECT.IN ADDITION, SPIRIT RECEIVED SERVICES IN SUPPORT OF DONATED SURGERIES AT KAISER, SUTTER AMBULATORY SURGERY CENTERS, AND MERCY IN THE FORM OF FACILITY USE AS WELL AS PERSONNEL SUPPORT FOR SURGICAL SERVICES. SPIRIT RECRUITS, PLACES, AND COORDINATES REFERRALS TO VOLUNTEER PHYSICIANS IN LOCAL CLINICS, HOSPITALS AND OFFICES WHO PROVIDE FREE PRIMARY, SPECIALTY AND SURGICAL CARE TO MEDICALLY INDIGENT PATIENTS IN SACRAMENTO COUNTY. WITH THE HELP OF SPIRIT VOLUNTEER PHYSICIANS, CLINICS CAN PROVIDE PRIMARY CARE SERVICES TO MORE PATIENTS THAN COULD OTHERWISE BE SEEN, AND PATIENTS CAN RECEIVE SPECIALTY AND SURGICAL SERVICES NOT READILY AVAILABLE THROUGH THE COUNTY CLINIC SYSTEM. IN 2024, PHYSICIANS VOLUNTEERED A TOTAL OF 292 HOURS, TREATING 117 PATIENTS FOR AN ESTIMATED DONATED SERVICE VALUE IN THE AMOUNT OF $316,912.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0244213
IRS990/ProgSrvcAccomActy3Grp/Desc0THE SSVMS MEDICAL STUDENT SCHOLARSHIP FUND (SCHOLARSHIP FUND) HELPS SUPPORT DESERVING STUDENTS WHO GRADUATED FROM LOCAL AREA HIGH SCHOOLS TO PURSUE THEIR MEDICAL EDUCATION.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt024670
IRS990/ProgSrvcAccomActy3Grp/GrantAmt022276
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE MUSEUM OCCUPIES AN AREA OF THE GROUND FLOOR OF THE SOCIETY'S BUILDING. IN ADDITION TO BEING OPEN DURING REGULAR BUSINESS HOURS FOR THE HUNDREDS OF VISITS FROM THE GENERAL PUBLIC, CSERF PROMOTES PUBLIC SCHOOL TOURS OF THE MUSEUM BY OFFERING A SMALL GRANT TO SCHOOL APPLICANTS SUFFICIENT TO COVER THE COST OF LOCAL TRANSPORTATION. IN 2024, THE MUSEUM SCHEDULED AND HOSTED 30 TOURS. THE TOURS INCLUDED ELEMENTARY SCHOOLS, MIDDLE AND HIGH SCHOOLS AND ADULT VOCATIONAL PROGRAMS. THE MUSEUM IS MANAGED BY THE SOCIETY'S HISTORICAL COMMITTEE WHOSE MEMBERS SERVE ON A VOLUNTEER BASIS.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt01925
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt00
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt00
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IRS990/PYGrantsAndSimilarPaidAmt029519
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IRS990/PYTotalRevenueAmt0647314
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IRS990/ReconcilationRevenueExpnssAmt0104841
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