Civic Intelligence

The Phoenix of Santa Barbara Inc

EIN 23-7220562 • 501(c)3 • Santa Barbara, CA

Profile

To provide residential and outpatient mental health and rehabilitation services.

107 E Micheltorena StSanta Barbara, CA 93101

www.phoenixofsb.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

89th percentile

0.73x

Higher debt load relative to assets than 89% of similar nonprofits.

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

Liabilities / Revenue

85th percentile

0.73x

Higher debt load relative to revenue than 85% of similar nonprofits.

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

Net Margin

9th percentile

-35%

Higher net margin than 9% of similar nonprofits.

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

Top Officer Pay

66th percentile

$98,936

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 5.8% of source-year revenue.

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

Asset Growth

8th percentile

-26%

Faster asset growth than 8% of similar nonprofits.

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

Revenue Growth

26th percentile

-7.4%

Faster revenue growth than 26% of similar nonprofits.

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

Assets

Down

$1,694,703

Down $605,328 (-26%) from 2017

Liabilities

Down

$1,241,453

Down $6,376 (-0.5%) from 2017

Net Assets

Down

$453,250

Down $598,952 (-57%) from 2017

Revenue

Down

$1,710,891

Down $135,772 (-7.4%) from 2017

Expenses

Up

$2,309,843

Up $305,491 (+15%) from 2017

Net Income

Down

-$598,952

Down $441,263 (-280%) from 2017

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2010: $2,890,172Liabilities 2010: $1,498,791Net Assets 2010: $1,391,3812010Assets 2012: $2,904,691Liabilities 2012: $1,509,077Net Assets 2012: $1,395,6142012Assets 2013: $2,879,533Liabilities 2013: $1,414,424Net Assets 2013: $1,465,1092013Assets 2014: $2,793,459Liabilities 2014: $1,322,281Net Assets 2014: $1,471,1782014Assets 2015: $2,550,328Liabilities 2015: $1,230,258Net Assets 2015: $1,320,0702015Assets 2016: $2,333,398Liabilities 2016: $1,123,507Net Assets 2016: $1,209,8912016Assets 2017: $2,300,031Liabilities 2017: $1,247,829Net Assets 2017: $1,052,2022017Assets 2018: $1,694,703Liabilities 2018: $1,241,453Net Assets 2018: $453,2502018

Highlighted filing

2018

Assets$1,694,703
Liabilities$1,241,453
Net Assets$453,250

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,595,3862010Expenses 2012: $1,715,3252012Expenses 2013: $1,682,6242013Revenue 2014: $1,850,183Expenses 2014: $1,844,114Net Income 2014: $6,0692014Revenue 2015: $1,765,378Expenses 2015: $1,916,486Net Income 2015: -$151,1082015Revenue 2016: $1,839,602Expenses 2016: $1,947,043Net Income 2016: -$107,4412016Revenue 2017: $1,846,663Expenses 2017: $2,004,352Net Income 2017: -$157,6892017Revenue 2018: $1,710,891Expenses 2018: $2,309,843Net Income 2018: -$598,9522018

Highlighted filing

2018

Revenue$1,710,891
Expenses$2,309,843
Net Income-$598,952

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Apr 2, 2019
Return Version
2017v2.3
Gross Receipts
$1,710,891
Mission and Program Overview

Mission

To provide residential and outpatient mental health and rehabilitation services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,813,847$1,308,974▼ $504,873
Cash and Non-Interest-Bearing Accounts$327,639$238,878▼ $88,761
Accounts Receivable$83,134$81,356▼ $1,778
Savings and Temporary Cash Investments$59,374$59,514▲ $140
Prepaid Expenses and Deferred Charges$16,037$5,981▼ $10,056
Total Assets$2,300,031$1,694,703▼ $605,328
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,118,054$928,046▼ $190,008
Accounts Payable and Accrued Expenses$129,775$313,407▲ $183,632
Total Liabilities$1,247,829$1,241,453▼ $6,376
Net Assets / Fund Balance
Unrestricted Net Assets$1,042,688$399,036▼ $643,652
Temporarily Rstr Net Assets$9,514$54,214▲ $44,700
Total Net Assets Fund Balance$1,052,202$453,250▼ $598,952
Total Liabilities and Net Assets / Fund Balance$2,300,031$1,694,703▼ $605,328

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$635,349$1,559,661$2,195,010
Land$648,930-$648,930
Equipment$170$190,095$190,265
Other Land Buildings$24,197$43,687$67,884
Leasehold Improvements$328$7,207$7,535
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
John TurnerExecutive Director (Term Ended 1/18)FT$98,542$394$98,936
Ava PolanExecutive Director (Term Start 1/18)FT$51,997$2,767$54,764

Board Members and Trustees

NameTitle
Julie Kessler SolomonImmediate Past President
Murray RayPresident
Robert MislangVice President
Dr Elisse EvansBoard Member
Mark CardonaBoard Member
Glen HodgesSecretary
Maeda PaliusTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,156,001
Program Service Revenue
$552,109
Investment Income
$1,228
Other Revenue
$1,553
All Other Contributions
$109,447
Change in Net Assets
$-598,952

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,710,891
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,710,891
Total Revenue per Form 990
$1,710,891
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,331,343
Other Expenses$978,500
Total Fundraising Expense$25,599
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$753,515$204,220$15,025$972,760
Depreciation Depletion$497,957$5,874$1,213$505,044
Payroll Taxes$113,641$30,799$2,266$146,706
Current Officers, Directors, Trustees, and Key Employees$111,920$30,333$2,231$144,484
Occupancy$123,079$8,515$1,721$133,315
Other Employee Benefits$52,204$14,148$1,041$67,393
Fees for Services Other$15,571$35,591$243$51,405
Interest$36,785--$36,785
Insurance$9,158$15,682$390$25,230
Office Expenses$4,981$11,265$198$16,444
Fees for Services Accounting-$15,385-$15,385
Other Expenses$2,792$6,328$93$9,213
Travel$2,458$5,559$98$8,115
Advertising-$6,727-$6,727
All Other Expenses-$2,294-$2,294
Total Functional Expenses$1,861,699$422,545$25,599$2,309,843

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,309,843
Total Expenses per Audited Statements$2,309,843
Total Expenses per Form 990$2,309,843
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, line 2

Operations Director, Ava Polan, is related, via marriage, to Board Member, Julie Soloman.

Form 990, Part VI, Section A, line 3

In anticipation of a merger with PathPoint (another 501(c)3 provider of mental services), The Phoenix of Santa Barbara outsourced their management & accounting duties to PathPoint effective May 1, 2018. PathPoint did acquire The Phoenix of Santa Barbara effective 07/01/18

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

An electronic copy is sent to each board member and the 990 is discussed at a subsequent board meeting before the return is filed.

Form 990, Part VI, Section C, line 19

Information regarding this return is made available upon request.

Form 990, Part VII Contact Addresses for Officers, Directors, Etc

John Turner - 7025 Marymount Way, Goleta, CA 93177.

Filing and Contact Details

Filer

Filer Name
The Phoenix of Santa Barbara Inc
EIN
23-7220562
Phone
8059653434
Address
107 E Micheltorena St, Santa Barbara, CA 93101
Doing Business As
Crescend Health

Signing Officer

Name
Michael Franzen
Title
Vice Chair
Phone
8059653434
Signed
2019-04-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Murray Ray
Formed
1972
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Firm
Harrington Group CPAs LLP
Address
234 East Colorado Blvd Suite M150, Pasadena, CA 91101
Preparer
Tonetta L Conner
Phone
6264036801
Supplemental Narrative

Additional Explanations

Form 990, Part III, line 3

Phoenix of Santa Barbara ceased operations of the Dual Diagnosis Program as of 12/31/17.

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IRS990/PYProgramServiceRevenueAmt0531664
IRS990/PYRevenuesLessExpensesAmt0-157689
IRS990/PYSalariesCompEmpBnftPaidAmt01224523
IRS990/PYTotalExpensesAmt02004352
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01846663
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-598952
IRS990/RelatedEntityInd00
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IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0766
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Phoenix of Santa Barbara ceased operations of the Dual Diagnosis Program as of 12/31/17.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Operations Director, Ava Polan, is related, via marriage, to Board Member, Julie Soloman.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2In anticipation of a merger with PathPoint (another 501(c)3 provider of mental services), The Phoenix of Santa Barbara outsourced their management & accounting duties to PathPoint effective May 1, 2018. PathPoint did acquire The Phoenix of Santa Barbara effective 07/01/18
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3An electronic copy is sent to each board member and the 990 is discussed at a subsequent board meeting before the return is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Information regarding this return is made available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5John Turner - 7025 Marymount Way, Goleta, CA 93177.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VII Contact Addresses for Officers, Directors, Etc
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IRS990/TravelGrp/FundraisingAmt098
IRS990/TravelGrp/ManagementAndGeneralAmt05559
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