Civic Intelligence

Mend - Meet Each Need with Dignity

990 • Fiscal year 2018 • EIN 23-7306337

Jul 01, 2017 to Jun 30, 2018 • Filed on Apr 29, 2019

10641 San Fernando RdPacoima, CA 91331

(818) 896-0246

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.08x

Higher debt load relative to assets than 33% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

22nd percentile

0.07x

Higher debt load relative to revenue than 22% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Net Margin

22nd percentile

-4.5%

Higher net margin than 22% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

26th percentile

$113,515

Higher top officer pay than 26% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Asset Growth

30th percentile

-2.4%

Faster asset growth than 30% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

16th percentile

-12%

Faster revenue growth than 16% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Assets

Down

$9,554,966

Down $232,105 (-2.4%) from 2017

Net Assets

Down

$8,791,097

Down $498,861 (-5.4%) from 2017

Liabilities

Up

$763,869

Up $266,756 (+54%) from 2017

Revenue

Down

$11,079,124

Down $1,573,673 (-12%) from 2017

Expenses

Down

$11,577,985

Down $1,620,206 (-12%) from 2017

Net Income

Up

-$498,861

Up $46,533 (+8.5%) from 2017

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2012: $10,758,664Liabilities 2012: $376,339Net Assets 2012: $10,382,3252012Assets 2013: $10,894,573Liabilities 2013: $386,482Net Assets 2013: $10,508,0912013Assets 2014: $10,197,231Liabilities 2014: $194,004Net Assets 2014: $10,003,2272014Assets 2015: $10,544,093Liabilities 2015: $325,761Net Assets 2015: $10,218,3322015Assets 2016: $10,031,659Liabilities 2016: $196,307Net Assets 2016: $9,835,3522016Assets 2017: $9,787,071Liabilities 2017: $497,113Net Assets 2017: $9,289,9582017Assets 2018: $9,554,966Liabilities 2018: $763,869Net Assets 2018: $8,791,0972018Assets 2019: $10,100,050Liabilities 2019: $194,971Net Assets 2019: $9,905,0792019Assets 2020: $10,342,927Liabilities 2020: $358,647Net Assets 2020: $9,984,2802020Assets 2021: $11,039,919Liabilities 2021: $313,633Net Assets 2021: $10,726,2862021Assets 2024: $12,197,404Liabilities 2024: $317,452Net Assets 2024: $11,879,9522024

Highlighted filing

2018

Assets$9,554,966
Liabilities$763,869
Net Assets$8,791,097

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2012: $11,879,6382012Expenses 2013: $13,110,4282013Revenue 2014: $13,658,373Expenses 2014: $14,163,237Net Income 2014: -$504,8642014Revenue 2015: $14,285,917Expenses 2015: $14,070,812Net Income 2015: $215,1052015Revenue 2016: $13,381,091Expenses 2016: $13,764,071Net Income 2016: -$382,9802016Revenue 2017: $12,652,797Expenses 2017: $13,198,191Net Income 2017: -$545,3942017Revenue 2018: $11,079,124Expenses 2018: $11,577,985Net Income 2018: -$498,8612018Revenue 2019: $10,605,626Expenses 2019: $9,491,644Net Income 2019: $1,113,9822019Revenue 2020: $8,988,368Expenses 2020: $8,909,167Net Income 2020: $79,2012020Revenue 2021: $10,323,094Expenses 2021: $9,643,191Net Income 2021: $679,9032021Revenue 2024: $10,832,937Expenses 2024: $10,959,490Net Income 2024: -$126,5532024

Highlighted filing

2018

Revenue$11,079,124
Expenses$11,577,985
Net Income-$498,861
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Apr 29, 2019
Return Version
2017v2.3
Gross Receipts
$11,153,733
Mission and Program Overview

Mission

To provide to low income individuals and families the basic human needs vital for day-to-day survival, plus the education, training, opportunities and support essential to transitioning out of poverty.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$8,785,977$7,473,076▼ $1,312,901
Cash and Non-Interest-Bearing Accounts$155,168$597,726▲ $442,558
Inventories for Sale or Use$406,805$450,957▲ $44,152
Prepaid Expenses and Deferred Charges$21,702$30,559▲ $8,857
Accounts Receivable$415,285$22,374▼ $392,911
Total Assets$9,787,071$9,554,966▼ $232,105
Other Assets Total$2,134$980,274▲ $978,140
Liabilities
Mortgage Notes Payable Secured by Investment Property$261,206$499,599▲ $238,393
Accounts Payable and Accrued Expenses$235,907$264,270▲ $28,363
Total Liabilities$497,113$763,869▲ $266,756
Net Assets / Fund Balance
Unrestricted Net Assets$8,547,911$8,347,117▼ $200,794
Temporarily Rstr Net Assets$742,047$443,980▼ $298,067
Total Net Assets Fund Balance$9,289,958$8,791,097▼ $498,861
Total Liabilities and Net Assets / Fund Balance$9,787,071$9,554,966▼ $232,105

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,107,313$2,316,567$8,423,880
Land$1,094,728-$1,094,728
Equipment$144,310$601,735$746,045
Other Land Buildings$64,475$198,515$262,990
Leasehold Improvements$62,250$43,261$105,511
Other Assets Org$980,274--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jennifer GutierrezCOOFT$113,515$113,515
Scott MikelsCFOFT$112,630$112,630
Janet MarinaccioCurrent CEOFT$68,425$68,425
Chanya BlumenkrantzCDOFT$23,365$23,365

Board Members and Trustees

NameTitle
Jocelyn GuihamaChairperson
Rochelle NakajimaGoverning Board Chair
Muartaza SanwariVice Chairperson
Beatriz StotzerGoverning Board Member
Bob RawitchGoverning Board Member
Elissa MargolisGoverning Board Member
Frankie AugustinGoverning Board Member
Fred J Ruopp JrGoverning Board Member
Jason HortsmanGoverning Board Member
Jennifer Hankes Painter EsqGoverning Board Member
Jessika RoqueGoverning Board Member
Manoj K Mathew MdGoverning Board Member
Pamela HaworthGoverning Board Member
Rabbi Barry LutzGoverning Board Member
Ron VillafanaGoverning Board Member
Steve BrownGoverning Board Member
Virginia TanawongExecutive Committee Member at Large
Wendy FassbergSecretary
Carmen ChivuTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$10,841,147
Program Service Revenue
$205,810
Investment Income
$6,444
Other Revenue
$25,723
All Other Contributions
$10,574,581
Change in Net Assets
$-498,861

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeReported AmountValuation Method
Food Inventory$5,818,984Est. Value
Clothing and Household Goods$1,481,784Est. Value
Other Non Cash Contri Table$1,114,970Est. Value
Drugs and Medical Supplies$143,984Cost
Total Noncash Contributions$8,559,722-

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,079,124
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$72,199
Total Revenue per Audited Statements
$11,151,323
Total Revenue per Form 990
$11,079,124
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$9,810,503
Salaries, Compensation, and Employee Benefits$1,767,482
Total Fundraising Expense$400,554
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$936,457$51,993$154,828$1,143,278
Current Officers, Directors, Trustees, and Key Employees$79,652$206,107$89,939$375,698
Depreciation Depletion$315,841$10,736$11,656$338,233
Fees for Services Other$102,050$61,631$65,966$229,647
All Other Expenses$154,247$3,008$13,794$171,049
Other Expenses$136,249$0$0$136,249
Other Employee Benefits$99,144$11,724$14,049$124,917
Payroll Taxes$82,323$22,071$19,195$123,589
Insurance$54,351$13,966$2,306$70,623
Office Expenses$20,311$5,945$23,228$49,484
Interest-$19,861-$19,861
Total Functional Expenses$10,765,298$412,133$400,554$11,577,985

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$11,650,184
Expenses per Audited Statements$11,577,985
Total Expenses per Form 990$11,577,985
Expenses Not Reported on Form 990$72,199
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$92,691
Fundraising Direct Expenses$72,199
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$251,076$37,845$18,479$19,366
Poverty Conference$61,064$7,729$15,777$-8,048
Total Events$359,257$92,691$72,199$20,492
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
Annual disclosure for covered persons
Yes
Audit committee
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

Form 990 is reviewed by mend's cfo, scott mikels, and select members of the audit committee and management and budget committee. The 990 is also sent to the governing board members before it is filed.

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

Each employee, officer, director or agent is required to sign a conflict of interest statement upon association with the organization. This statement requires such party to disclose interests in any transaction or decision where a conflict might exist and to remove themselves from any vote regarding said issue.

Form 990, Part VI, Section B, Line 15

The management and budget committee (mbc), a sub-committee of the organization's board of directors, reviews the budget each year. Funds permitting, the mbc recommends to the full board any salary increases that need to be made. Additionally, the organization's coo does an annual review to ensure that the salaries of the organization's employees are competitive with similar non-profits in the area.

Form 990, Part VI, Section C, Line 19

All of the organization's financial statements are available upon request. Additionally, the last three years of form 990 and audit reports are available on the organization's website. All governing documents and policies are available on the organization's website.

Filing and Contact Details

Filer

Filer Name
Mend-meet Each Need With Dignity
EIN
23-7306337
Phone
8188960246
Address
10641 SAN FERNANDO RD, PACOIMA, CA 91331

Signing Officer

Name
Scott Mikels
Title
Chief Financial Officer
Phone
8188960246
Signed
2019-04-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Janet Marinaccio
Formed
1976
Legal Domicile
CA
Voting Board Members
19
Independent Board Members
19
Employees
43
Volunteers
4,200

Preparer

Firm
Gumbiner Savett Inc
Address
1723 CLOVERFIELD BLVD, SANTA MONICA, CA 90404
Preparer
Jon Shoemaker
Phone
3108289798
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2c1

The organization has not changed its procedure in selecting an independent accountant

Financial Statement Notes

PART X, LINE 2:

The organization is exempt from federal income tax under section 501(c) (3) of the internal revenue code and section 23701(d) of the california revenue and taxation code. Since the organization is exempt from federal and state income tax, no provision has been made for current or deferred income tax expense. Under accounting standards codification (asc) 740, "income taxes", an organization must evaluate its tax positions and provide for a liability for any positions that would not be considered "more likely than not" to be upheld under a tax authority examination. The organization files its form 990 in the u.s. Federal jurisdiction and its form 199 with the state of california and a separate filing with the office of the attorney general for the state of california.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Special events expense netted with income 72,199.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Special events expense netted with income 72,199.

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IRS990/Form990PartVIISectionAGrp/TitleTxt15SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt19COO
IRS990/Form990PartVIISectionAGrp/TitleTxt20CURRENT CEO
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IRS990/MissionDesc0TO PROVIDE TO LOW INCOME INDIVIDUALS AND FAMILIES THE BASIC HUMAN NEEDS VITAL FOR DAY-TO-DAY SURVIVAL, PLUS THE EDUCATION, TRAINING, OPPORTUNITIES AND SUPPORT ESSENTIAL TO TRANSITIONING OUT OF POVERTY.
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IRS990/ProgSrvcAccomActy2Grp/Desc0CLOTHING PROGRAM: THE CLOTHING CENTER RECEIVES DONATIONS OF NEW AND GENTLY USED CLOTHING, SHOES, AND ACCESSORIES, AS WELL AS DIAPERS AND WIPES, WHICH ARE DISTRIBUTED AT NO COST TO INDIVIDUALS AND FAMILIES IN NEED.
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IRS990/ProgSrvcAccomActy3Grp/Desc0MEDICAL, DENTAL AND VISION PROGRAM: THE MEDICAL, DENTAL AND EYE CARE CLINICS ARE STAFFED BY VOLUNTEER HEALTH PROFESSIONALS AND PROVIDE FREE HEALTH, DENTAL AND VISION CARE, INCLUDING LABORATORY SERVICES AND PHARMACEUTICALS TO UNINSURED AND LOW-INCOME PATIENTS. SPECIALTY CLINICS INCLUDE VISION, DIABETES AND HYPERTENSION EDUCATION AND TREATMENT, A WOMEN'S CLINIC, HEALTHY AGING, CHIROPRACTIC TREATMENT AND ACUPUNCTURE.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE HOMELESS CARE SERVICES PROGRAM, WHICH IN PRIOR PERIODS WAS KNOWN AS THE SHOWER PROGRAM, OFFERS FRESH CLOTHING, HYGIENE KITS, HOT MEALS, AND TO-GO BAGS OF READY TO EAT FOOD. MEND ALSO MAKES REFERRALS TO OTHER HOUSING AND MENTAL HEALTH SERVICES ORGANIZATIONS. THE CHRISTMAS AND HOLIDAY PROGRAM PROVIDES DONATED GIFTS, TOYS, BLANKETS, AND FOOD TO FAMILIES IN NEED.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1JOB TRAINING, EDUCATION AND TRAINING CENTER - HOUSED IN A SECONDARY BUILDING, WHICH WAS SUBSEQUENTLY SOLD, ONE MILE FROM THE MAIN CAMPUS, THE EDUCATION AND TRAINING CENTER OFFERED VOLUNTEER-DRIVEN ENGLISH AS A SECOND LANGUAGE CLASSES, OUT-OF-SCHOOL TUTORING AND ENRICHMENT PROGRAMS FOR CHILDREN, SEWING CLASSES, AND A COMPUTER LAB. IN AN EFFORT TO CONTAIN EXPENSES, THE ORGANIZATION CLOSED THIS CENTER IN FEBRUARY 2018.
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Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2018 filings • 501(c)3 • $10M-$25M nonprofits