Civic Intelligence

Chaparral Foundation

990 • Fiscal year 2016 • EIN 23-7146893

Jul 01, 2015 to Jun 30, 2016 • Filed on Nov 04, 2016

1309 Allston WayBerkeley, CA 94702

(510) 848-8774

Siviq Scores

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

Liabilities / Assets

51st percentile

0.19x

Higher debt load relative to assets than 51% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

34th percentile

0.09x

Higher debt load relative to revenue than 34% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

66th percentile

7.5%

Higher net margin than 66% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

57th percentile

$133,855

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

80th percentile

16%

Faster asset growth than 80% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

70th percentile

12%

Faster revenue growth than 70% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Up

$3,046,578

Up $410,839 (+16%) from 2015

Net Assets

Up

$2,480,765

Up $456,210 (+23%) from 2015

Liabilities

Down

$565,813

Down $45,371 (-7.4%) from 2015

Revenue

Up

$6,078,787

Up $635,476 (+12%) from 2015

Expenses

Up

$5,622,577

Up $420,983 (+8.1%) from 2015

Net Income

Up

$456,210

Up $214,493 (+89%) from 2015

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: $2,152,505Liabilities 2014: $369,667Net Assets 2014: $1,782,8382014Assets 2015: $2,635,739Liabilities 2015: $611,184Net Assets 2015: $2,024,5552015Assets 2016: $3,046,578Liabilities 2016: $565,813Net Assets 2016: $2,480,7652016Assets 2017: $3,105,328Liabilities 2017: $587,936Net Assets 2017: $2,517,3922017Assets 2018: $3,285,391Liabilities 2018: $680,623Net Assets 2018: $2,604,7682018Assets 2019: $3,076,196Liabilities 2019: $537,712Net Assets 2019: $2,538,4842019Assets 2020: $3,695,819Liabilities 2020: $1,162,285Net Assets 2020: $2,533,5342020Assets 2021: $4,344,427Liabilities 2021: $1,529,526Net Assets 2021: $2,814,9012021Assets 2022: $4,490,499Liabilities 2022: $1,040,845Net Assets 2022: $3,449,6542022Assets 2024: $4,679,850Liabilities 2024: $401,366Net Assets 2024: $4,278,4842024

Highlighted filing

2016

Assets$3,046,578
Liabilities$565,813
Net Assets$2,480,765

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2014: $5,248,694Expenses 2014: $4,829,784Net Income 2014: $418,9102014Revenue 2015: $5,443,311Expenses 2015: $5,201,594Net Income 2015: $241,7172015Revenue 2016: $6,078,787Expenses 2016: $5,622,577Net Income 2016: $456,2102016Revenue 2017: $6,345,286Expenses 2017: $6,308,659Net Income 2017: $36,6272017Revenue 2018: $6,142,616Expenses 2018: $6,055,240Net Income 2018: $87,3762018Revenue 2019: $6,101,921Expenses 2019: $6,168,205Net Income 2019: -$66,2842019Revenue 2020: $6,714,540Expenses 2020: $6,719,490Net Income 2020: -$4,9502020Revenue 2021: $7,019,928Expenses 2021: $6,738,561Net Income 2021: $281,3672021Revenue 2022: $8,352,994Expenses 2022: $7,718,241Net Income 2022: $634,7532022Revenue 2024: $9,807,672Expenses 2024: $8,964,626Net Income 2024: $843,0462024

Highlighted filing

2016

Revenue$6,078,787
Expenses$5,622,577
Net Income$456,210
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 4, 2016
Return Version
2015v2.0
Gross Receipts
$6,078,787
Mission and Program Overview

Mission

Chaparral house is a non-profit licensed skilled nursing elder community that affirms and protects the dignity, individuality and independence of its residents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$1,745,288$2,300,826▲ $555,538
Land, Buildings, and Equipment, Net$611,729$563,850▼ $47,879
Savings and Temporary Cash Investments$200,024$100,076▼ $99,948
Prepaid Expenses and Deferred Charges$48,994$45,825▼ $3,169
Cash and Non-Interest-Bearing Accounts$29,704$36,001▲ $6,297
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$2,635,739$3,046,578▲ $410,839
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$546,197$538,964▼ $7,233
Deferred Revenue$64,987$26,849▼ $38,138
Total Liabilities$611,184$565,813▼ $45,371
Net Assets / Fund Balance
Unrestricted Net Assets$2,024,555$2,480,765▲ $456,210
Total Net Assets Fund Balance$2,024,555$2,480,765▲ $456,210
Total Liabilities and Net Assets / Fund Balance$2,635,739$3,046,578▲ $410,839

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$108,046$1,338,086$1,446,132
Leasehold Improvements$137,092$349,625$486,717
Land$276,490-$276,490
Other Land Buildings$10,242$215,697$225,939
Equipment$31,980$152,482$184,462
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
K J PageAdministratorFT$122,155$11,700$133,855
Chuck ColeBusiness ManagerFT$104,376-$104,376

Board Members and Trustees

NameTitle
Candace GoldmanPresident
Beth HodessVice President
Elizabeth K BakerDirector
Ellen MatthewsDirector
Fern LeafDirector
John OldhamDirector
Laura HansenDirector
Michael J SmithDirector
Nicola HanchockDirector
Rochelle NasonDirector
Jay MiyasakiSecretary
Steven B CraigTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$35,019
Program Service Revenue
$6,036,932
Investment Income
$6,718
Other Revenue
$118
All Other Contributions
$35,019
Change in Net Assets
$456,210

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,078,787
Total Revenue per Audited Statements
$6,078,787
Total Revenue per Form 990
$6,078,787
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,042,495
Other Expenses$1,580,082
Total Fundraising Expense$11,079
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,109,634$11,670$5,891$3,127,195
Fees for Services Other$519,792$82,373-$602,165
Other Employee Benefits$461,764$3,375$1,118$466,257
Payroll Taxes$274,996$2,011$666$277,673
Fees for Services Accounting-$152,429-$152,429
Current Officers, Directors, Trustees, and Key Employees$116,047$6,108-$122,155
Occupancy$108,389$2,223$504$111,116
Office Expenses$88,217$914$1,823$90,954
Depreciation Depletion$74,229--$74,229
Fees for Services Legal-$56,554-$56,554
Pension Plan Contributions$48,742$355$118$49,215
Insurance$31,720$644-$32,364
Other Expenses$51,281$24,060$959$24,060
Total Functional Expenses$5,264,226$347,272$11,079$5,622,577

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,622,577
Total Expenses per Audited Statements$5,622,577
Total Expenses per Form 990$5,622,577
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-
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
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 11B: Form 990 Review Process

Draft form 990 is reviewed and approved by treasurer prior to filing. A report is made to the board of directors and an electronic copy of the returns is made available to the board.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

A. The executive committee of the board does comparability research prior to recommending annual compensation for the administrator to the board, who then discusses the recommendation prior to taking action. B. The are no other paid officers.

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

All of these documents are available to the public upon request during normal office hours, and our form 990 is posted each year on the guide star website.

Filing and Contact Details

Filer

Filer Name
Chaparral Foundation
EIN
23-7146893
Phone
5108488774
Address
1309 ALLSTON WAY, BERKELEY, CA 94702

Signing Officer

Name
Steven B Craig
Title
Treasurer
Signed
2016-11-04
Discuss with paid preparer
Yes

Organization Details

Formed
1971
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
117
Volunteers
390

Preparer

Firm
Bregante Company LLP CPAs
Address
301 Battery St 2 Mezzanine, San Francisco, CA 94111
Preparer
Diana Sosa
Phone
4157771001
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The foundation recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. The foundation does not believe its financial statements include any uncertain tax positions.

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IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt06078787
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IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt0644
IRS990/InsuranceGrp/ProgramServicesAmt031720
IRS990/InsuranceGrp/TotalAmt032364
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt06718
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IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
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IRS990/IRPDocumentCnt017
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IRS990/LandBldgEquipAccumDeprecAmt02055890
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt0563850
IRS990/LandBldgEquipCostOrOtherBssAmt02619740
IRS990/LegalDomicileStateCd0CA
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
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IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
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IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt0504
IRS990/OccupancyGrp/ManagementAndGeneralAmt02223
IRS990/OccupancyGrp/ProgramServicesAmt0108389
IRS990/OccupancyGrp/TotalAmt0111116
IRS990/OfficeExpensesGrp/FundraisingAmt01823
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IRS990/OfficeExpensesGrp/ProgramServicesAmt088217
IRS990/OfficeExpensesGrp/TotalAmt090954
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt01118
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt03375
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0461764
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0466257
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1Repairs
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1714
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt224060
IRS990/OtherExpensesGrp/ProgramServicesAmt0379415
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IRS990/OtherExpensesGrp/TotalAmt151995
IRS990/OtherExpensesGrp/TotalAmt224060
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt05891
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03109634
IRS990/OtherSalariesAndWagesGrp/TotalAmt03127195
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0666
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02011
IRS990/PayrollTaxesGrp/ProgramServicesAmt0274996
IRS990/PayrollTaxesGrp/TotalAmt0277673
IRS990/PensionPlanContributionsGrp/FundraisingAmt0118
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0355
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt048742
IRS990/PensionPlanContributionsGrp/TotalAmt049215
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt048994
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt045825
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0ANCILLARY SERVICES
IRS990/ProgramServiceRevenueGrp/Desc1HEALTH CARE SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0734029
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt15302903
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0734029
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt15302903
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt022706
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt043
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01569361
IRS990/PYOtherRevenueAmt0888
IRS990/PYProgramServiceRevenueAmt05419674
IRS990/PYRevenuesLessExpensesAmt0241717
IRS990/PYSalariesCompEmpBnftPaidAmt03632233
IRS990/PYTotalExpensesAmt05201594
IRS990/PYTotalRevenueAmt05443311
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0456210
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt06036932
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0200024
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0100076
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt01400
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt01136
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt01477
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt04830
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt012819
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt035019
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt022706
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt018571
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt024353
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0122046
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt06718
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0607
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt07466
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt06036932

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