Civic Intelligence

Mend - Meet Each Need with Dignity

990 • Fiscal year 2020 • EIN 23-7306337

Jul 01, 2019 to Jun 30, 2020 • Filed on May 10, 2021

10641 San Fernando RoadPacoima, CA 91331

(818) 896-0246

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.03x

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

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Liabilities / Revenue

14th percentile

0.04x

Higher debt load relative to revenue than 14% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Net Margin

39th percentile

0.9%

Higher net margin than 39% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Top Officer Pay

52nd percentile

$179,530

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Asset Growth

36th percentile

2.4%

Faster asset growth than 36% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Revenue Growth

22nd percentile

-15%

Faster revenue growth than 22% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Assets

Up

$10,342,927

Up $242,877 (+2.4%) from 2019

Net Assets

Up

$9,984,280

Up $79,201 (+0.8%) from 2019

Liabilities

Up

$358,647

Up $163,676 (+84%) from 2019

Revenue

Down

$8,988,368

Down $1,617,258 (-15%) from 2019

Expenses

Down

$8,909,167

Down $582,477 (-6.1%) from 2019

Net Income

Down

$79,201

Down $1,034,781 (-93%) from 2019

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

2020

Assets$10,342,927
Liabilities$358,647
Net Assets$9,984,280

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

2020

Revenue$8,988,368
Expenses$8,909,167
Net Income$79,201
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 10, 2021
Return Version
2019v5.1
Gross Receipts
$8,996,023
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.

With dignity and respect, mends mission is to meet the immediate needs of individuals and families and increase their access to opportunities that strengthen their capacity to thrive.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,244,339$6,916,102▼ $328,237
Investments in Publicly Traded Securities$2,079,188$1,863,285▼ $215,903
Cash and Non-Interest-Bearing Accounts$261,566$1,246,413▲ $984,847
Inventories for Sale or Use$369,835$209,838▼ $159,997
Accounts Receivable$122,974$42,919▼ $80,055
Prepaid Expenses and Deferred Charges$22,148$19,370▼ $2,778
Total Assets$10,100,050$10,342,927▲ $242,877
Other Assets Total-$45,000-
Liabilities
Accounts Payable and Accrued Expenses$194,971$268,275▲ $73,304
Unsecured Notes Loans Payable-$90,372-
Total Liabilities$194,971$358,647▲ $163,676
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,741,258$9,621,711▼ $119,547
Net Assets With Donor Restrictions$163,821$362,569▲ $198,748
Total Net Assets Fund Balance$9,905,079$9,984,280▲ $79,201
Total Liabilities and Net Assets / Fund Balance$10,100,050$10,342,927▲ $242,877

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,686,119$2,737,761$8,423,880
Land$1,094,728-$1,094,728
Equipment$28,385$299,285$327,670
Other Land Buildings$42,794$171,635$214,429
Leasehold Improvements$64,076$59,553$123,629
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Janet MarinaccioChief Executive OfficerFT$159,680$19,849$179,529
Chanya BlumenkrantzChief Development OfficerFT$135,281$10,172$145,453
Scott MikelsChief Financial OfficerFT$112,428$3,480$115,908
Jenny GutierrezChief Operating OfficerFT$114,280-$114,280

Board Members and Trustees

NameTitle
Ron VillafanaChairperson
Mutaza Sanwari to June 2020Vice Chairperson
Frankline Augustin to June 2020Board Member at Large
Fred Ruopp JrBoard Member at Large
Janice BoafoBoard Member at Large
Jason HorstmanBoard Member at Large
Jennifer Hankes Painter to August 2Board Member at Large
Manoj K MathewBoard Member at Large
Mattner Lorne to January 2020Board Member at Large
Paula BahamonBoard Member at Large
Roshan GhaznaviBoard Member at Large
Sofia BowdenBoard Member at Large
Susan Fredericks to June 2020Board Member at Large
Virginia TanawongBoard Member at Large
Robert RawitchSecretary
Steve BrownTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$8,894,885
Program Service Revenue
$34,692
Investment Income
$58,791
Other Revenue
$0
All Other Contributions
$8,629,026
Change in Net Assets
$79,201

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 Inventory3,140,000$5,093,828Est.value
Clothing and Household Goods-$641,362Est. Value
Drugs and Medical Supplies2,400$23,724Est.value
Total Noncash Contributions3,142,400$5,758,914-

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,988,368
Revenue Not Reported on Form 990
$526,408
Total Revenue per Audited Statements
$9,514,776
Total Revenue per Form 990
$8,988,368
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$6,971,714
Salaries, Compensation, and Employee Benefits$1,937,453
Total Fundraising Expense$578,952
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$955,934$30,728$141,232$1,127,894
Current Officers, Directors, Trustees, and Key Employees$92,786$218,412$254,393$565,591
All Other Expenses$304,240$14,286$16,059$334,585
Depreciation Depletion$248,807$13,056$10,642$272,505
Fees for Services Other$77,584$45,661$83,355$206,600
Other Employee Benefits$88,652$16,491$16,997$122,140
Payroll Taxes$75,744$17,835$28,249$121,828
Office Expenses$43,691$17,691$15,898$77,280
Insurance$33,731$28,274$668$62,673
Other Expenses$50,028$3,281$2,688$50,028
Information Technology$18,967$11,163$3,994$34,124
Fees for Services Accounting-$18,625-$18,625
Interest-$4,145-$4,145
Fees for Services Legal-$640-$640
Total Functional Expenses$7,886,776$443,439$578,952$8,909,167

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$9,435,575
Expenses per Audited Statements$8,909,167
Total Expenses per Form 990$8,909,167
Expenses Not Reported on Form 990$526,408
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$7,655
Fundraising Gross Income$7,655
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$75,000$5,592$5,592$0
Other Event$3,286$2,063$2,063$0
Total Events$78,286$7,655$7,655-
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
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

Form 990 is reviewed by mends cfo scott mikels, and mends president/ceo janet marinaccio. The 990 public display copy excluding schedule b is then sent to all members of the board prior to filing.

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, and annually. 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 C, Line 19

The last four years of form 990, audit reports and annual impact reports are available on the organizations website and upon request. In addition the organizations governing documents and policies are also available on the organizations website.

Form 990, Part VI, Section B, Line 15

The annual process for determining the president/ceo compensation is as follows the board appoints an executive compensation committee annually that evaluates the performance, and based on a compensation survey, recommends to the full board the compensation of the president/ceo. The board also approves the compensation of the cfo.

Filing and Contact Details

Filer

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

Signing Officer

Name
Janet Marinaccio
Title
Chief Executive Officer
Signed
2021-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Janet Marinaccio
Formed
1976
Legal Domicile
CA
Voting Board Members
14
Independent Board Members
14
Employees
37
Volunteers
1,834

Preparer

Firm
Lewis Sharpstone & Co
Address
5850 CANOGA AVE SUITE 400, WOODLAND HILLS, CA 91367
Preparer
Lewis Sharpstone
Phone
8185701960
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

117,396. The pathways to wellness program provides one-on-one and group guidance to clients with chronic conditions and helps them and their families cultivate healthy habits that can move them towards greater wellness.

Form 990, Part III, Line 4D

154,180. Christmas and holiday program. This provides donated gifts, toys, blankets and food to families in need.

Form 990, Part III, Line 4D

215,121. Family support program fsp the family support program fsp targets mend clients who demonstrate highest need.

Form 990, Part III, Line 4D

163,799. During 2020 mend operated a program to assist in clients participating in the 2020 census.

Form 990, Part III, Line 3

After 18 months of pursuing alternatives, on january 30, 2020 mends board of directors voted to close mends medical, dental and eye care programs. Mend collaborated with several local community clinics and fqhcs to ensure a smooth transition and continued care for its patients. In addition, mend assisted and supported staff affected by these closures in finding alternative employment. Donors and funders were informed. Clinic operations ceased on march 6, 2020.

Financial Statement Notes

X 2

The organization is exempt from federal income tax under section 501c3 of the internal revenue code and section 23701d 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 acs 740, income taxes, an organization must evaluate its tax position and provide for a liability for any positions that would not be considered more likely than not to be upheld under a tax examination. The organization files its form 990 in the u.s. Feceral 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.

XI 2D

Special event expense neeted with special events income on the form 990

XII 2D

Special events expense netted with special events income on the form 990

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IRS990/Form990PartVIISectionAGrp/PersonNm18SOFIA BOWDEN
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IRS990/ProgSrvcAccomActy3Grp/Desc0MEDICAL, DENTAL, AND EYE CARE CLINICS THE MEDICAL, DENTAL AND EYE CARE CLINICS ARE PRIMARILY STAFFED BY VOLUNTEER HEALTH PROFESSIONALS AND PROVIDE FREE HEALTH, DENTAL AND VISION CARE. THIS PROGRAM CLOSED IN MARCH 2020. APPROXIMATELY 2,100 CLINIC VISITS OCCURRED BEFORE THE CLOSURE SEE SCHEDULE O FOR MORE DETAILS.
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