Civic Intelligence

Ccapp Credentialing

990 • Fiscal year 2023 • EIN 23-7261884

Jul 01, 2022 to Jun 30, 2023 • Filed on Nov 06, 2023

2400 Marconi Avenue CSacramento, CA 95821

(916) 338-9460

Siviq Scores

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

Liabilities / Assets

81st percentile

0.43x

Higher debt load relative to assets than 81% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

78th percentile

0.44x

Higher debt load relative to revenue than 78% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

27th percentile

-6.8%

Higher net margin than 27% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2023

Asset Growth

56th percentile

6.5%

Faster asset growth than 56% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

47th percentile

4.9%

Faster revenue growth than 47% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$1,222,993

Up $74,876 (+6.5%) from 2022

Net Assets

Down

$691,570

Down $82,965 (-11%) from 2022

Liabilities

Up

$531,423

Up $157,841 (+42%) from 2022

Revenue

Up

$1,211,428

Up $56,999 (+4.9%) from 2022

Expenses

Up

$1,294,393

Up $126,206 (+11%) from 2022

Net Income

Down

-$82,965

Down $69,207 (-503%) from 2022

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2016: $1,178,616Liabilities 2016: $525,617Net Assets 2016: $652,9992016Assets 2017: $1,166,269Liabilities 2017: $498,780Net Assets 2017: $667,4892017Assets 2018: $1,278,742Liabilities 2018: $452,960Net Assets 2018: $825,7822018Assets 2019: $1,226,048Liabilities 2019: $398,366Net Assets 2019: $827,6822019Assets 2020: $1,237,454Liabilities 2020: $403,955Net Assets 2020: $833,4992020Assets 2021: $1,237,651Liabilities 2021: $449,358Net Assets 2021: $788,2932021Assets 2022: $1,148,117Liabilities 2022: $373,582Net Assets 2022: $774,5352022Assets 2023: $1,222,993Liabilities 2023: $531,423Net Assets 2023: $691,5702023Assets 2024: $1,331,852Liabilities 2024: $576,938Net Assets 2024: $754,9142024Assets 2025: $2,380,187Liabilities 2025: $525,236Net Assets 2025: $1,854,9512025

Highlighted filing

2023

Assets$1,222,993
Liabilities$531,423
Net Assets$691,570

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 2016: $933,906Expenses 2016: $937,304Net Income 2016: -$3,3982016Revenue 2017: $961,609Expenses 2017: $947,119Net Income 2017: $14,4902017Revenue 2018: $1,183,277Expenses 2018: $1,024,984Net Income 2018: $158,2932018Revenue 2019: $1,370,467Expenses 2019: $1,368,567Net Income 2019: $1,9002019Revenue 2020: $1,213,538Expenses 2020: $1,207,721Net Income 2020: $5,8172020Revenue 2021: $1,244,892Expenses 2021: $1,290,098Net Income 2021: -$45,2062021Revenue 2022: $1,154,429Expenses 2022: $1,168,187Net Income 2022: -$13,7582022Revenue 2023: $1,211,428Expenses 2023: $1,294,393Net Income 2023: -$82,9652023Revenue 2024: $1,429,448Expenses 2024: $1,366,104Net Income 2024: $63,3442024Revenue 2025: $3,140,813Expenses 2025: $2,040,776Net Income 2025: $1,100,0372025

Highlighted filing

2023

Revenue$1,211,428
Expenses$1,294,393
Net Income-$82,965
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Nov 6, 2023
Return Version
2022v5.0
Gross Receipts
$1,211,428
Mission and Program Overview

Mission

CCAPP Credentialing's mission is to license and certify qualified addiction focused professionals towards attaining the highest professional standards.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$907,814$891,334▼ $16,480
Cash and Non-Interest-Bearing Accounts$231,641$320,288▲ $88,647
Accounts Receivable$8,662$11,371▲ $2,709
Savings and Temporary Cash Investments-$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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,148,117$1,222,993▲ $74,876
Other Assets Total-$0-
Liabilities
Other Liabilities$143,278$224,511▲ $81,233
Mortgage Notes Payable Secured by Investment Property$228,004$177,979▼ $50,025
Accounts Payable and Accrued Expenses-$126,633-
Deferred Revenue$2,300$2,300→ $0
Total Liabilities$373,582$531,423▲ $157,841
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$774,535$691,570▼ $82,965
Total Net Assets Fund Balance$774,535$691,570▼ $82,965
Total Liabilities and Net Assets / Fund Balance$1,148,117$1,222,993▲ $74,876

Asset Categories

AssetBook ValueDepreciationBasis
Land$614,000-$614,000
Buildings$276,935$222,094$499,029
Equipment$399$31,321$31,720
Compensation and Service Providers

Board Members and Trustees

NameTitle
Evan AmarniBoard Chair
Mitch ChernessDirector
Nancy AragonDirector
Pete NielsenCEO
John BokanovichSecretary
Tabatha HernandezTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,167,676
Investment Income
$0
Other Revenue
$43,752
Change in Net Assets
$-82,965

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,211,428
Total Revenue per Audited Statements
$1,211,428
Total Revenue per Form 990
$1,211,428
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,294,393
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$862,248$74,000-$936,248
Occupancy$56,320$4,000-$60,320
Insurance$23,012$400-$23,412
Depreciation Depletion$13,980$2,500-$16,480
Travel$14,070--$14,070
Interest-$10,370-$10,370
All Other Expenses$4,263$2,190-$6,453
Other Expenses$4,859--$4,859
Office Expenses$1,164--$1,164
Total Functional Expenses$1,200,933$93,460$0$1,294,393

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,294,393
Total Expenses per Audited Statements$1,294,393
Total Expenses per Form 990$1,294,393
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
Yes
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
Due to affiliates$224,511
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
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

A PDF copy of Form 990 is provided to the board prior to its submission top the IRS.

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

Organization annually requires disclosure of any conflict of interest.

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

Compensation from comparable organizations is reviewed by the board during the annual budgeting process and is documented in the minutes of the board of directors.

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

Compensation from comparable organizations is reviewed by the board during the annual budgeting process and is documented in the minutes of the board of directors.

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

Filer Name
CCAPP Credentialing
EIN
23-7261884
Phone
9163389460
Address
2400 Marconi Avenue C, Sacramento, CA 95821

Signing Officer

Name
Pete Nielsen
Title
CEO
Signed
2023-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pete Nielsen
Formed
1972
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
5
Employees
0
Volunteers
6

Preparer

Firm
Richard Watson Jr CPA
Address
8 Metro Lane, Sacramento, CA 95816
Preparer
Richard Watson
Phone
9166060552
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IRS990/Desc0CCAPP Credentialing is California's largest certifying body within the State. In 2023 we continued to improve our processing times and we published them. We also created a new and improved streamlined transfer process as well as began the process of building new specialty credentials that aim to enhance diversity and cultural competence in our workforce. CCAPP Credentialing has worked hard to fill the gap our current workforce shortage has caused, bringing more opportunity to counselors and programs alike.For counselors looking to transfer, our new and improved Transfer Plus allows counselors to shed the burden of figuring out where they may fall on a new career ladder. As the workforce slowly recovers from its contractions as a result of COVID, the credentialing board aims to insulate our existing workforce from potential risks and improve our processes for all professionals.This year, we have also diversified our credential offerings. Through the Youth Opioid Response Round Three Grant, CCAPP will establish California's first youth SUD credential. As all are aware children are not adults and their needs in treatment and recovery are different from adults. In recognition of these differences, we hope that this credential, aimed at a specialization in youth services, will increase the competency and quality of SUD services for the youth.Other achievements include winning the Organizational Enhancement Support Grant to improve credentialing operations.
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IRS990/ProgramServiceRevenueGrp/Desc0Certification exams
IRS990/ProgramServiceRevenueGrp/Desc1Credential certification
IRS990/ProgramServiceRevenueGrp/Desc2Late fees
IRS990/ProgramServiceRevenueGrp/Desc3Registration fees
IRS990/ProgramServiceRevenueGrp/Desc4Sober living certs
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0190431
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1579294
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt230418
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3340053
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt424560
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0190431
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1579294
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt230418
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3340053
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt424560
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01168187
IRS990/PYOtherRevenueAmt043752
IRS990/PYProgramServiceRevenueAmt01110677
IRS990/PYRevenuesLessExpensesAmt0-13758
IRS990/PYTotalExpensesAmt01168187
IRS990/PYTotalRevenueAmt01154429
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-82965
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01211428
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01110677
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01199202
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01167848
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01342867
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt04820594
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt027600
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt027600
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt027600
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt027600
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0110400
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt016152
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt018090
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt018090
IRS990ScheduleA/OtherIncome509Grp/TotalAmt052332
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus1YearAmt027600
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus2YearsAmt027600
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus3YearsAmt027600
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus4YearsAmt027600
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt0110400
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportTotal509Amt04820594
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01110677
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01199202
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01167848
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01342867
IRS990ScheduleA/Total509Grp/TotalAmt04820594
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01154429
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01244892
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01213538
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01370467
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04983326
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearAmt048773
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus1Amt046921
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus2Amt048591
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus3Amt0116315
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt0260600
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearAmt0195093
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus1Amt0187683
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus2Amt0194365
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus3Amt0465259
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt01042400
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus3Amt075870
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/TotalAmt075870
IRS990ScheduleC/CorrectionMadeInd0false
IRS990ScheduleC/Form4720FiledInd0false
IRS990ScheduleC/Form4720FiledSection4955TaxInd0false
IRS990ScheduleC/GrassrootsCeilingAmt0390900
IRS990ScheduleC/GrassrootsNontaxableGrp/FilingOrganizationsTotalAmt048773
IRS990ScheduleC/LobbyingCeilingAmt01563600
IRS990ScheduleC/LobbyingNontaxableAmountGrp/FilingOrganizationsTotalAmt0195093
IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt01200933
IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt01200933
IRS990ScheduleD/BuildingsGrp/BookValueAmt0276935
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0222094
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0499029
IRS990ScheduleD/EquipmentGrp/BookValueAmt0399
IRS990ScheduleD/EquipmentGrp/DepreciationAmt031321
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt031720
IRS990ScheduleD/ExpensesSubtotalAmt01294393
IRS990ScheduleD/LandGrp/BookValueAmt0614000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0614000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0224511
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to affiliates
IRS990ScheduleD/RevenueSubtotalAmt01211428
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0891334
IRS990ScheduleD/TotalExpensesPerForm990Amt01294393
IRS990ScheduleD/TotalLiabilityAmt0224511
IRS990ScheduleD/TotalRevenuePerForm990Amt01211428
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01211428
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01294393
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0178376
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt022392
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Pete Nielsen
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0200768
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A PDF copy of Form 990 is provided to the board prior to its submission top the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Organization annually requires disclosure of any conflict of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Compensation from comparable organizations is reviewed by the board during the annual budgeting process and is documented in the minutes of the board of directors.

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