Civic Intelligence

Encompass Community Services

990 • Fiscal year 2017 • EIN 23-7275290

Jul 01, 2016 to Jun 30, 2017 • Filed on Dec 04, 2017

380 Encinal Street Suite 200Santa Cruz, CA 95060

(831) 469-1700

Siviq Scores

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

Liabilities / Assets

84th percentile

0.74x

Higher debt load relative to assets than 84% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Liabilities / Revenue

28th percentile

0.13x

Higher debt load relative to revenue than 28% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Net Margin

27th percentile

-1.7%

Higher net margin than 27% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Top Officer Pay

24th percentile

$157,162

Higher top officer pay than 24% of similar nonprofits.

Top officer pay equals 0.6% of source-year revenue.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Asset Growth

66th percentile

9.3%

Faster asset growth than 66% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2016 to 2017

Revenue Growth

60th percentile

8.2%

Faster revenue growth than 60% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2016 to 2017

Assets

Up

$4,938,764

Up $420,346 (+9.3%) from 2016

Net Assets

Down

$1,283,388

Down $487,686 (-28%) from 2016

Liabilities

Up

$3,655,376

Up $908,032 (+33%) from 2016

Revenue

Up

$28,030,787

Up $2,132,227 (+8.2%) from 2016

Expenses

Up

$28,518,473

Up $2,141,985 (+8.1%) from 2016

Net Income

Down

-$487,686

Down $9,758 (-2.0%) from 2016

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0-$5.0MAssets 2015: $4,427,456Liabilities 2015: $2,178,454Net Assets 2015: $2,249,0022015Assets 2016: $4,518,418Liabilities 2016: $2,747,344Net Assets 2016: $1,771,0742016Assets 2017: $4,938,764Liabilities 2017: $3,655,376Net Assets 2017: $1,283,3882017Assets 2018: $6,447,018Liabilities 2018: $6,837,106Net Assets 2018: -$390,0882018Assets 2019: $7,580,783Liabilities 2019: $7,234,602Net Assets 2019: $346,1812019Assets 2020: $11,846,544Liabilities 2020: $12,439,308Net Assets 2020: -$592,7642020Assets 2021: $8,974,076Liabilities 2021: $8,729,084Net Assets 2021: $244,9922021Assets 2022: $7,065,632Liabilities 2022: $7,709,544Net Assets 2022: -$643,9122022Assets 2023: $8,996,941Liabilities 2023: $10,047,460Net Assets 2023: -$1,050,5192023Assets 2024: $11,046,243Liabilities 2024: $10,595,174Net Assets 2024: $451,0692024

Highlighted filing

2017

Assets$4,938,764
Liabilities$3,655,376
Net Assets$1,283,388

Operations Trend

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

$40M$30M$20M$10M$0-$10MRevenue 2015: $25,623,091Expenses 2015: $25,798,211Net Income 2015: -$175,1202015Revenue 2016: $25,898,560Expenses 2016: $26,376,488Net Income 2016: -$477,9282016Revenue 2017: $28,030,787Expenses 2017: $28,518,473Net Income 2017: -$487,6862017Revenue 2018: $27,507,356Expenses 2018: $29,180,832Net Income 2018: -$1,673,4762018Revenue 2019: $30,942,818Expenses 2019: $30,206,549Net Income 2019: $736,2692019Revenue 2020: $31,000,247Expenses 2020: $31,939,192Net Income 2020: -$938,9452020Revenue 2021: $30,186,443Expenses 2021: $30,783,024Net Income 2021: -$596,5812021Revenue 2022: $30,205,307Expenses 2022: $31,094,211Net Income 2022: -$888,9042022Revenue 2023: $31,920,082Expenses 2023: $32,326,689Net Income 2023: -$406,6072023Revenue 2024: $36,753,889Expenses 2024: $35,252,301Net Income 2024: $1,501,5882024

Highlighted filing

2017

Revenue$28,030,787
Expenses$28,518,473
Net Income-$487,686
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Dec 4, 2017
Return Version
2016v3.0
Gross Receipts
$28,052,424
Mission and Program Overview

Mission

Encompass community services builds on the strength of people working together to create healthy change in their lives and community. We deliver quality human services guided by the values of diversity, partnership, and the power of workplace democracy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$1,958,453$2,510,565▲ $552,112
Savings and Temporary Cash Investments$1,727,177$1,301,668▼ $425,509
Land, Buildings, and Equipment, Net$542,485$721,315▲ $178,830
Prepaid Expenses and Deferred Charges$26,970$251,129▲ $224,159
Accounts Receivable$31,426$26,228▼ $5,198
Cash and Non-Interest-Bearing Accounts$7,500$7,242▼ $258
Total Assets$4,518,418$4,938,764▲ $420,346
Other Assets Total$224,407$120,617▼ $103,790
Liabilities
Accounts Payable and Accrued Expenses$2,685,260$2,901,818▲ $216,558
Other Liabilities-$700,000-
Mortgage Notes Payable Secured by Investment Property$62,084$53,558▼ $8,526
Total Liabilities$2,747,344$3,655,376▲ $908,032
Net Assets / Fund Balance
Unrestricted Net Assets$1,675,586$861,652▼ $813,934
Temporarily Rstr Net Assets$95,488$421,736▲ $326,248
Total Net Assets Fund Balance$1,771,074$1,283,388▼ $487,686
Total Liabilities and Net Assets / Fund Balance$4,518,418$4,938,764▲ $420,346

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$289,148$2,107,597$2,396,745
Leasehold Improvements$164,677$905,650$1,070,327
Equipment$143,117$710,746$853,863
Land$124,373-$124,373
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Monica MartinezExecutive DiFT$148,433$8,729$157,162
Monica MartinezExecutive Director-$148,433$8,729$157,162
Christine SipplSr. DirectorFT$129,033-$129,033
Mark StanfordDirectorFT$116,147$6,209$122,356
Kathryn MintzC.f.o.FT$119,504$981$120,485
Garrick KingInformationFT$106,654$8,729$115,383
Inbal YassurDirectorFT$106,642-$106,642

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$15,481,507
Program Service Revenue
$12,523,322
Investment Income
$9,069
Other Revenue
$16,889
All Other Contributions
$602,382
Change in Net Assets
$-487,686

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory4$53,963Fair Market Value
Books and Publications-$17,370Fair Market Value
Total Noncash Contributions4$71,333-

Audited Revenue Reconciliation

Revenue per Audited Statements
$28,030,787
Revenue Not Reported on Form 990
$1,301,777
Total Revenue per Audited Statements
$29,332,564
Total Revenue per Form 990
$28,030,787
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$20,792,209
Other Expenses$7,726,264
Total Fundraising Expense$8,080
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$14,309,495$1,878,998-$16,188,493
Other Employee Benefits$2,562,829$210,576-$2,773,405
All Other Expenses$1,715,842$519,949$4,628$2,240,419
Occupancy$1,437,381$270,164-$1,707,545
Payroll Taxes$1,252,502$184,161-$1,436,663
Other Expenses$438,662$22,000$3,372$464,034
Current Officers, Directors, Trustees, and Key Employees-$374,579-$374,579
Travel$220,564$7,441-$228,005
Depreciation Depletion$99,266$42,238-$141,504
Insurance$127,207$13,933-$141,140
Fees for Services Legal$31,104$28,019-$59,123
Conferences and Meetings$44,812$13,067$80$57,959
Fees for Services Accounting-$40,450-$40,450
Interest$2,762$35,778-$38,540
Pension Plan Contributions$16,267$2,802-$19,069
Total Functional Expenses$24,815,283$3,695,110$8,080$28,518,473

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$29,820,250
Expenses per Audited Statements$28,518,473
Total Expenses per Form 990$28,518,473
Expenses Not Reported on Form 990$1,301,777
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$33,973
Fundraising Direct Expenses$21,540
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Scap Aids Ride$33,973$33,973$21,540$12,433
Total Events$33,973$33,973$21,540$12,433
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Line Payable$700,000
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, Page 6, Part VI, Line 11B

A copy of the form 990 is provided to the organization's board prior to filing the form 990.

Form 990, Page 6, Part VI, Line 12C

The organization requires board trustees to annually declare potential conflicts of interest. Board members are required to recuse themselves from voting in any matter where a conflict real or perceived may be present.

Form 990, Page 6, Part VI, Line 15A

The organization's board operations committee instructs the fiscal officer, on an annual basis, to review a salary survey of the non-profits northern california region including santa cruz county, comparing agencies of like size and like function. The fiscal officer reports the information to the operations committee.

Form 990, Page 6, Part VI, Line 15B

The organization's board operations committee instructs the fiscal officer, on an annual basis, to review a salary survey of the non-profits northern california region including santa cruz county, comparing agencies of like size and like function. The fiscal officer reports the information to the operations committee.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon receiving written request.

Filing and Contact Details

Filer

Filer Name
Encompass Community Services
EIN
23-7275290
Phone
8314691700
Address
380 ENCINAL STREET SUITE 200, SANTA CRUZ, CA 95060

Signing Officer

Name
Monica Martinez
Title
Executive Director
Phone
8314691700
Signed
2017-12-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Monica Martinez
Formed
1973
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
631
Volunteers
728

Preparer

Firm
John J Teuteberg CPA
Address
PO BOX 1539, FREEDOM, CA 95019-1539
Preparer
John J Teuteberg
Phone
8317630997
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Encompass community services builds on the strength of people working together to create healthy change in their lives and community. We deliver quality human services guided by the values of diversity, partnership, and the power of workplace democracy.

Form 990, Page 2, Part III, Line 4D

Community support services provides services to adults with psychiatric disabilities, with hiv/aids, and transition-age foster youth. 1,400 individuals are served each year with a range of programs including: residential treatment, outpatient services, emergency shelter, supported housing, and case management. Administrative services provides centralized fiscal and administrative support to the program service components. This unit is responsible for grant and fiscal management, all accounting functions, risk management, maintenance of fiscal records, executive and corporate functions, human resources, it services, and property management.

Form 990, Part XI, Line 9

Fundraising costs reported as expenses 21,540 fundraising costs reported as expenses -21,540

Financial Statement Notes

Schedule D, Page 3, Part X

Encompass community services is a private non-profit corporation organized under the laws of the state of california and has received a 501(c)(3) tax-exempt status as defined by the internal revenue code. Accordingly, no provision for state and federal income taxes has been made. A number of encompass community services tax returns remain subject to examination by tax authorities. These include u.s. Federal returns beginning in 2013 and california returns beginning in 2012.

Schedule D, Page 4, Part XI, Line 2D

Fundraising costs reported as expenses 21,540

Schedule D, Page 4, Part XII, Line 2D

Fundraising costs reported as expenses 21,540

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IRS990/Form990PartVIISectionAGrp/TitleTxt7MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt9VICE-CHAIRPE
IRS990/Form990PartVIISectionAGrp/TitleTxt10MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt13C.F.O.
IRS990/Form990PartVIISectionAGrp/TitleTxt14SR. DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16INFORMATION
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IRS990/MissionDesc0ENCOMPASS COMMUNITY SERVICES BUILDS ON THE STRENGTH OF PEOPLE WORKING TOGETHER TO CREATE HEALTHY CHANGE IN THEIR LIVES AND COMMUNITY. WE DELIVER QUALITY HUMAN SERVICES GUIDED BY THE VALUES OF DIVERSITY, PARTNERSHIP, AND THE POWER OF WORKPLACE DEMOCRACY.
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IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINTENANCE
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IRS990/PrincipalOfficerNm0MONICA MARTINEZ
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IRS990/ProgSrvcAccomActy2Grp/Desc0CHILD AND FAMILY DEVELOPMENT PROGRAMS PROVIDES A VARIETY OF EARLY CHILDHOOD EDUCATION AND DEVELOPMENT PROGRAMS SERVING 1,900 LOW-INCOME CHILDREN AND FAMILIES ANNUALLY, INCLUDING HEAD START/EARLY HEAD START. SERVICES FOCUS ON ENHANCING THE QUALITY OF CHILDREN'S LIVES BY BUILDING ON THE STRENGTHS OF THE FAMILY AND MOBILIZING COMMUNITY RESOURCES TO INCREASE THE LIKELIHOOD OF CHILDREN'S SUCCESS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0COMMUNITY RECOVERY SERVICES PROVIDES OUTPATIENT AND RESIDENTIAL TREATMENT TO 1,700 CHEMICALLY DEPENDENT INDIVIDUALS ANNUALLY. SERVICES ARE TARGETED AT INDIVIDUALS THAT MIGHT OTHERWISE BE UNDERSERVED, SUCH AS LATINOS, WOMEN, AND CRIMINAL JUSTICE SYSTEM REFERRALS.
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt03558242
IRS990/ProgSrvcAccomActyOtherGrp/Desc0COMMUNITY SUPPORT SERVICES PROVIDES SERVICES TO ADULTS WITH PSYCHIATRIC DISABILITIES, WITH HIV/AIDS, AND TRANSITION-AGE FOSTER YOUTH. 1,400 INDIVIDUALS ARE SERVED EACH YEAR WITH A RANGE OF PROGRAMS INCLUDING: RESIDENTIAL TREATMENT, OUTPATIENT SERVICES, EMERGENCY SHELTER, SUPPORTED HOUSING, AND CASE MANAGEMENT. ADMINISTRATIVE SERVICES PROVIDES CENTRALIZED FISCAL AND ADMINISTRATIVE SUPPORT TO THE PROGRAM SERVICE COMPONENTS. THIS UNIT IS RESPONSIBLE FOR GRANT AND FISCAL MANAGEMENT, ALL ACCOUNTING FUNCTIONS, RISK MANAGEMENT, MAINTENANCE OF FISCAL RECORDS, EXECUTIVE AND CORPORATE FUNCTIONS, HUMAN RESOURCES, IT SERVICES, AND PROPERTY MANAGEMENT.
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