Civic Intelligence

William James Association

EIN 23-7320163 • 501(c)3 • Santa Cruz, CA

Profile

Promote work service in the arts, environment, education and community development. Provide transformative arts experiences in nontraditional settings, working with prisoners, high-risk youths and parolees.

PO Box 1632Santa Cruz, CA 95061

n/A

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.49x

Higher debt load relative to assets than 83% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

80th percentile

0.47x

Higher debt load relative to revenue than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

36th percentile

-1.2%

Higher net margin than 36% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

82nd percentile

26%

Faster asset growth than 82% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

21st percentile

-10%

Faster revenue growth than 21% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Up

$1,275,504

Up $38,798 (+3.1%) from 2023

Liabilities

Up

$630,994

Up $59,754 (+10%) from 2023

Net Assets

Down

$644,510

Down $20,956 (-3.1%) from 2023

Revenue

Up

$1,341,995

Up $368,753 (+38%) from 2023

Expenses

Up

$1,358,251

Up $310,668 (+30%) from 2023

Net Income

Up

-$16,256

Up $58,085 (+78%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2016: $343,843Liabilities 2016: $234,114Net Assets 2016: $109,7292016Assets 2017: $696,605Liabilities 2017: $390,884Net Assets 2017: $305,7212017Assets 2018: $461,758Liabilities 2018: $277,638Net Assets 2018: $184,1202018Assets 2019: $629,546Liabilities 2019: $337,328Net Assets 2019: $292,2182019Assets 2020: $828,730Liabilities 2020: $278,671Net Assets 2020: $550,0592020Assets 2021: $915,392Liabilities 2021: $265,015Net Assets 2021: $650,3772021Assets 2022: $809,607Liabilities 2022: $69,800Net Assets 2022: $739,8072022Assets 2023: $1,236,706Liabilities 2023: $571,240Net Assets 2023: $665,4662023Assets 2024: $1,275,504Liabilities 2024: $630,994Net Assets 2024: $644,5102024

Highlighted filing

2024

Assets$1,275,504
Liabilities$630,994
Net Assets$644,510

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2016: $888,450Expenses 2016: $910,640Net Income 2016: -$22,1902016Revenue 2017: $1,777,077Expenses 2017: $1,581,124Net Income 2017: $195,9532017Revenue 2018: $1,398,339Expenses 2018: $1,519,940Net Income 2018: -$121,6012018Revenue 2019: $1,897,279Expenses 2019: $1,789,181Net Income 2019: $108,0982019Revenue 2020: $2,647,714Expenses 2020: $2,389,873Net Income 2020: $257,8412020Revenue 2021: $2,165,364Expenses 2021: $2,065,046Net Income 2021: $100,3182021Revenue 2022: $1,668,499Expenses 2022: $1,579,069Net Income 2022: $89,4302022Revenue 2023: $973,242Expenses 2023: $1,047,583Net Income 2023: -$74,3412023Revenue 2024: $1,341,995Expenses 2024: $1,358,251Net Income 2024: -$16,2562024

Highlighted filing

2024

Revenue$1,341,995
Expenses$1,358,251
Net Income-$16,256

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$1,341,995
Mission and Program Overview

Mission

Promote work service in the arts, environment, education and community development. Provide transformative arts experiences in nontraditional settings, working with prisoners, high-risk youths and parolees.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$978,299$986,232▲ $7,933
Accounts Receivable$242,605$282,181▲ $39,576
Land, Buildings, and Equipment, Net$5,143$5,143→ $0
Cash and Non-Interest-Bearing Accounts$10,659$1,948▼ $8,711
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$1,236,706$1,275,504▲ $38,798
Other Assets Total-$0-
Liabilities
Deferred Revenue$561,878$618,917▲ $57,039
Accounts Payable and Accrued Expenses$9,362$12,077▲ $2,715
Total Liabilities$571,240$630,994▲ $59,754
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$665,466$644,510▼ $20,956
Total Net Assets Fund Balance$665,466$644,510▼ $20,956
Total Liabilities and Net Assets / Fund Balance$1,236,706$1,275,504▲ $38,798

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$50,608-
Land$5,143--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Laurie BrooksExecutive DirecFT$100,039$100,039
Wayne D CookBoard Member-$3,087$3,087
Jack BowersSecretaryPT$883$883

Board Members and Trustees

NameTitle
Henry RobinettCo-Chair
Thomas-witt EllisCo-Chair
Bill ClevelandBoard Member
Felix LuceroBoard Member
Jose Antonio AguirreBoard Member
Margaret GarciaBoard Member
Nigel Sanders-selfBoard Member
Wesley HayeBoard Member
Rachel O MalleyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,226,638
Program Service Revenue
$114,869
Investment Income
$488
Other Revenue
$0
All Other Contributions
$164,637
Change in Net Assets
$-16,256
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$940,917
Other Expenses$417,334
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$568,089$142,022-$710,111
Current Officers, Directors, Trustees, and Key Employees$84,001$20,008-$104,009
Payroll Taxes$62,998$15,750-$78,748
Travel$73,854--$73,854
Fees for Services Other$39,968$9,992-$49,960
Other Employee Benefits$38,439$9,610-$48,049
Occupancy$15,580$3,895-$19,475
Insurance$9,084$2,271-$11,355
Other Expenses$5,600$1,400-$7,000
Fees for Services Legal$3,840$960-$4,800
All Other Expenses$2,857$714-$3,571
Office Expenses$2,739$685-$3,424
Fees for Services Accounting$1,440$360-$1,800
Total Functional Expenses$1,129,548$228,703$0$1,358,251
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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

Reviewed by Bookkeeper, Executive Director and Board Chair.

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

Conflict of interest discussed and disclosed annually at Board of Directors meeting.

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

Fair Pay for Northern California Nonprofits researched, and reviewed by personnel committee of Board of Directors.

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

Fair Pay for Northern California Nonprofits researched, and reviewed by personnel committee of Board of Directors.

Form 990, Part VI, Section C, Line 19

No other organizational documents available to the public.

Filing and Contact Details

Filer

Filer Name
William James Association
EIN
23-7320163
Address
PO BOX 1632, SANTA CRUZ, CA 95061

Signing Officer

Name
Laurie Brooks
Title
Executive Direc
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Formed
1973
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
64
Volunteers
275

Preparer

Firm
Chad Hoesing CPA Inc
Address
340 SOQUEL AVE STE 105, SANTA CRUZ, CA 95062
Preparer
Chad Hoesing
Phone
8314257193
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IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0665466
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0644510
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt03895
IRS990/OccupancyGrp/ProgramServicesAmt015580
IRS990/OccupancyGrp/TotalAmt019475
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0685
IRS990/OfficeExpensesGrp/ProgramServicesAmt02739
IRS990/OfficeExpensesGrp/TotalAmt03424
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt09610
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt038439
IRS990/OtherEmployeeBenefitsGrp/TotalAmt048049
IRS990/OtherExpensesGrp/Desc0Administration
IRS990/OtherExpensesGrp/Desc1Contract Labor
IRS990/OtherExpensesGrp/Desc2Program Supplies
IRS990/OtherExpensesGrp/Desc3Reimbursement
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt021036
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11400
IRS990/OtherExpensesGrp/ProgramServicesAmt084144
IRS990/OtherExpensesGrp/ProgramServicesAmt177221
IRS990/OtherExpensesGrp/ProgramServicesAmt259694
IRS990/OtherExpensesGrp/ProgramServicesAmt35600
IRS990/OtherExpensesGrp/TotalAmt0105180
IRS990/OtherExpensesGrp/TotalAmt177221
IRS990/OtherExpensesGrp/TotalAmt259694
IRS990/OtherExpensesGrp/TotalAmt37000
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0142022
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0568089
IRS990/OtherSalariesAndWagesGrp/TotalAmt0710111
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt015750
IRS990/PayrollTaxesGrp/ProgramServicesAmt062998
IRS990/PayrollTaxesGrp/TotalAmt078748
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PriorPeriodAdjustmentsAmt0-4700
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Administrative Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0114869
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0114869
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0893997
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0655
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0322426
IRS990/PYProgramServiceRevenueAmt078590
IRS990/PYRevenuesLessExpensesAmt0-74341
IRS990/PYSalariesCompEmpBnftPaidAmt0725157
IRS990/PYTotalExpensesAmt01047583
IRS990/PYTotalRevenueAmt0973242
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-16256
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0114869
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0978299
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0986232
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01226638
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0893997
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01558459
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02042201
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02485950
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt08207245
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0488
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0655
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0755
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0195
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0204
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02297
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99970
IRS990ScheduleA/PublicSupportPY170Pct00.99970
IRS990ScheduleA/PublicSupportTotal170Amt08207245
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01226638
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0893997
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01558459
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02042201
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02485950
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt08207245
IRS990ScheduleA/TotalSupportAmt08209542
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/LandGrp/BookValueAmt05143
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt05143
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt050608
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt050608
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05143
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Reviewed by Bookkeeper, Executive Director and Board Chair.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Conflict of interest discussed and disclosed annually at Board of Directors meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Fair Pay for Northern California Nonprofits researched, and reviewed by personnel committee of Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Fair Pay for Northern California Nonprofits researched, and reviewed by personnel committee of Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No other organizational documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false

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