Civic Intelligence

North County Community Services

990 • Fiscal year 2018 • EIN 23-7071474

Jul 01, 2017 to Jun 30, 2018 • Filed on Jan 28, 2019

1557 Grand Avenue Room CSan Marcos, CA 92078

(760) 471-5483

Siviq Scores

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

Liabilities / Assets

94th percentile

1.17x

Higher debt load relative to assets than 94% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

77th percentile

0.45x

Higher debt load relative to revenue than 77% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

43rd percentile

0.7%

Higher net margin than 43% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

65th percentile

$93,810

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

41st percentile

-1.0%

Faster asset growth than 41% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

30th percentile

-4.1%

Faster revenue growth than 30% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$1,258,451

Down $12,688 (-1.0%) from 2017

Net Assets

Down

-$218,834

Down $29,278 (-15%) from 2017

Liabilities

Up

$1,477,285

Up $16,590 (+1.1%) from 2017

Revenue

Down

$3,255,817

Down $140,586 (-4.1%) from 2017

Expenses

Down

$3,233,481

Down $129,494 (-3.9%) from 2017

Net Income

Down

$22,336

Down $11,092 (-33%) from 2017

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$0-$2.0MAssets 2012: $951,313Liabilities 2012: $788,401Net Assets 2012: $162,9122012Assets 2015: $1,152,370Liabilities 2015: $1,350,729Net Assets 2015: -$198,3592015Assets 2016: $1,144,084Liabilities 2016: $1,367,068Net Assets 2016: -$222,9842016Assets 2017: $1,271,139Liabilities 2017: $1,460,695Net Assets 2017: -$189,5562017Assets 2018: $1,258,451Liabilities 2018: $1,477,285Net Assets 2018: -$218,8342018Assets 2019: $1,414,735Liabilities 2019: $1,669,724Net Assets 2019: -$254,9892019Assets 2020: $1,527,693Liabilities 2020: $1,803,928Net Assets 2020: -$276,2352020Assets 2021: $1,346,971Liabilities 2021: $1,503,468Net Assets 2021: -$156,4972021Assets 2022: $1,692,095Liabilities 2022: $1,605,000Net Assets 2022: $87,0952022Assets 2023: $3,156,020Liabilities 2023: $2,783,631Net Assets 2023: $372,3892023Assets 2024: $5,039,693Liabilities 2024: $4,613,762Net Assets 2024: $425,9312024Assets 2025: $4,865,557Liabilities 2025: $4,254,801Net Assets 2025: $610,7562025

Highlighted filing

2018

Assets$1,258,451
Liabilities$1,477,285
Net Assets-$218,834

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2012: $4,276,0612012Revenue 2015: $3,227,148Expenses 2015: $3,440,193Net Income 2015: -$213,0452015Revenue 2016: $3,087,996Expenses 2016: $3,112,621Net Income 2016: -$24,6252016Revenue 2017: $3,396,403Expenses 2017: $3,362,975Net Income 2017: $33,4282017Revenue 2018: $3,255,817Expenses 2018: $3,233,481Net Income 2018: $22,3362018Revenue 2019: $3,472,687Expenses 2019: $3,264,263Net Income 2019: $208,4242019Revenue 2020: $4,253,061Expenses 2020: $4,248,342Net Income 2020: $4,7192020Revenue 2021: $5,012,102Expenses 2021: $4,892,364Net Income 2021: $119,7382021Revenue 2022: $5,394,617Expenses 2022: $5,176,990Net Income 2022: $217,6272022Revenue 2023: $7,593,750Expenses 2023: $7,264,795Net Income 2023: $328,9552023Revenue 2024: $8,683,988Expenses 2024: $8,633,113Net Income 2024: $50,8752024Revenue 2025: $10,450,143Expenses 2025: $10,219,510Net Income 2025: $230,6332025

Highlighted filing

2018

Revenue$3,255,817
Expenses$3,233,481
Net Income$22,336
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Jan 28, 2019
Return Version
2017v2.3
Gross Receipts
$3,255,817
Mission and Program Overview

Mission

NCCS is a nonprofit organization passionately committed to improving our neighbors health and well-being by providing programs that educate young children, support working families, and ultimately create opportunities to improve the quality of life for residents of North County.

NCCS is passionately comitted to improving its neighbors health and well-being by providing programs that educate young children and support working familes and providing food for those feeding the hungry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$900,888$864,897▼ $35,991
Pledges and Grants Receivable$197,216$205,714▲ $8,498
Cash and Non-Interest-Bearing Accounts$109,605$163,666▲ $54,061
Prepaid Expenses and Deferred Charges$58,330$19,924▼ $38,406
Intangible Assets$5,100$4,250▼ $850
Total Assets$1,271,139$1,258,451▼ $12,688
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,168,623$1,046,740▼ $121,883
Accounts Payable and Accrued Expenses$210,232$297,063▲ $86,831
Other Liabilities$81,840$133,482▲ $51,642
Total Liabilities$1,460,695$1,477,285▲ $16,590
Net Assets / Fund Balance
Unrestricted Net Assets$-189,556$-218,834▼ $29,278
Total Net Assets Fund Balance$-189,556$-218,834▼ $29,278
Total Liabilities and Net Assets / Fund Balance$1,271,139$1,258,451▼ $12,688

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$654,355$231,203$885,558
Land$200,000-$200,000
Other Land Buildings$6,857$58,248$65,105
Equipment$3,685$32,304$35,989
Leasehold Improvements-$31,874$31,874
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Estrellita MooreCEOPT$81,620$12,190$93,810

Board Members and Trustees

NameTitle
Donna MeesterPresident
John LundblandVice President
Matthew VarelaSecretary
Rick MartinezTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$24,318
Program Service Revenue
$3,231,499
Investment Income
$0
Other Revenue
$0
All Other Contributions
$24,318
Change in Net Assets
$22,336

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,255,817
Total Revenue per Audited Statements
$3,255,817
Total Revenue per Form 990
$3,255,817
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,151,861
Salaries, Compensation, and Employee Benefits$81,620
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$2,214,584$151,008-$2,365,592
Occupancy$304,411$25,936-$330,347
Office Expenses$52,511$29,870-$82,381
Current Officers, Directors, Trustees, and Key Employees$12,243$69,377-$81,620
Other Expenses$52,084$8,230-$60,314
Depreciation Depletion$35,992$850-$36,842
Insurance$16,785$13,434-$30,219
Fees for Services Accounting$5,884$7,416-$13,300
Travel$2,224$7,464-$9,688
Conferences and Meetings$799$4,767-$5,566
Total Functional Expenses$2,915,129$318,352$0$3,233,481

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,233,481
Total Expenses per Audited Statements$3,233,481
Total Expenses per Form 990$3,233,481
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
Federal income taxes$133,482
Reserve Account - CDE-
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 family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
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, Section B, Line 11B

Copies of the Form 990 are provided to the Board of Directors before it is filed.

Form 990, Part VI, Section C, Line 19

Governing documents, policies and financial statements are made available to the public upon request.

Form 990, Part VI, Section B, Line 12

The conflict of interest document is discussed for potential situations during the year.

Form 990, Part VI, Section B, Line 15A

The Executive Director was given an employment contract outlining salary and benefits for the duration of the contract. The Board of Directors sought and received outside support/guidance to secure information and benefits for similar positions and years of experience.

Form 990, Part VI, Section B, Line 15B

The Organization has a written Board approved policy regarding determination of compensation for the CFO and Program Directors. The Executive Director conducts a written performance evaluation and forwards the evaluation together with contemporaneous salary data for other similar positions in the local area.

Filing and Contact Details

Filer

Filer Name
North County Community Services
EIN
23-7071474
Phone
7604715483
Address
1557 Grand Avenue Room C, San Marcos, CA 92078
Doing Business As
Growing Minds Early Education Programs

Signing Officer

Name
Lita Moore
Title
Executive Director
Signed
2019-01-28
Discuss with paid preparer
Yes

Organization Details

Formed
1970
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
106
Volunteers
230

Preparer

Firm
Munger & Company CPAs
Address
5814 Van Allen Way Ste 200, Carlsbad, CA 92008
Preparer
Roland W Munger
Phone
7607308020
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

During the prior year, the Organization entered into a PEO relationship with ADP. As a result, the costs incurred for payroll are now reported solely as non-employee costs for federal tax purposes.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt03396403
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt03087996
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt03227148
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt03864887
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt016832251
IRS990ScheduleA/TotalSupportAmt016832251
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0654355
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0231203
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0885558
IRS990ScheduleD/EquipmentGrp/BookValueAmt03685
IRS990ScheduleD/EquipmentGrp/DepreciationAmt032304
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt035989
IRS990ScheduleD/ExpensesSubtotalAmt03233481
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0200000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0200000
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt031874
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt031874
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt06857
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt058248
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt065105
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0133482
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Reserve Account - CDE
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueSubtotalAmt03255817
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0864897
IRS990ScheduleD/TotalExpensesPerForm990Amt03233481
IRS990ScheduleD/TotalLiabilityAmt0133482
IRS990ScheduleD/TotalRevenuePerForm990Amt03255817
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03255817
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03233481
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Copies of the Form 990 are provided to the Board of Directors before it is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Governing documents, policies and financial statements are made available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The conflict of interest document is discussed for potential situations during the year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3During the prior year, the Organization entered into a PEO relationship with ADP. As a result, the costs incurred for payroll are now reported solely as non-employee costs for federal tax purposes.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Executive Director was given an employment contract outlining salary and benefits for the duration of the contract. The Board of Directors sought and received outside support/guidance to secure information and benefits for similar positions and years of experience.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Organization has a written Board approved policy regarding determination of compensation for the CFO and Program Directors. The Executive Director conducts a written performance evaluation and forwards the evaluation together with contemporaneous salary data for other similar positions in the local area.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 15b
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01271139
IRS990/TotalAssetsEOYAmt01258451
IRS990/TotalAssetsGrp/BOYAmt01271139
IRS990/TotalAssetsGrp/EOYAmt01258451
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt024318
IRS990/TotalEmployeeCnt0106
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0318352
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02915129
IRS990/TotalFunctionalExpensesGrp/TotalAmt03233481
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01460695
IRS990/TotalLiabilitiesEOYAmt01477285
IRS990/TotalLiabilitiesGrp/BOYAmt01460695
IRS990/TotalLiabilitiesGrp/EOYAmt01477285
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-189556
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-218834
IRS990/TotalOtherCompensationAmt012190
IRS990/TotalProgramServiceExpensesAmt02915129
IRS990/TotalProgramServiceRevenueAmt03231499
IRS990/TotalReportableCompFromOrgAmt081620
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03231499
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03255817
IRS990/TotalVolunteersCnt0230
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01271139
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01258451
IRS990/TravelGrp/ManagementAndGeneralAmt07464
IRS990/TravelGrp/ProgramServicesAmt02224
IRS990/TravelGrp/TotalAmt09688
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-189556
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-218834
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01557-C Grand Avenue
IRS990/USAddress/CityNm0San Marcos
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092078
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0www.sdnccs.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Lita Moore
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-01-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0North County Community Services
ReturnHeader/Filer/BusinessNameControlTxt0NORT
ReturnHeader/Filer/EIN0237071474
ReturnHeader/Filer/PhoneNum07604715483
ReturnHeader/Filer/USAddress/AddressLine1Txt01557 Grand Avenue Room C
ReturnHeader/Filer/USAddress/CityNm0San Marcos
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092078
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId067E2C3C47698EA2511EAF6A05BA32E5A141228F1
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId067E2C3C47698EA2511EAF6A05BA32E5A141228F1
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt070.184.203.2
ReturnHeader/FilingSecurityInformation/IPDt02019-01-31
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm020:58:26
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Munger & Company CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05814 Van Allen Way Ste 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Carlsbad
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092008
ReturnHeader/PreparerPersonGrp/PhoneNum07607308020
ReturnHeader/PreparerPersonGrp/PreparationDt02019-01-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Roland W Munger
ReturnHeader/ReturnTs02019-01-28T10:56:24-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30

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