Civic Intelligence

House of Metamorphosis Inc

EIN 23-7321832 • 501(c)3 • San Diego, CA

Profile

To help drug abusers live and cope with everyday problems and adopt a drug-free lifestyle through a combination of programs and activities designed to prepare them for re-entry into society.

2970 Market StreetSan Diego, CA 92102

www.houseofmetamorphosis.org

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.08x

Higher debt load relative to assets than 53% of similar nonprofits.

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

Liabilities / Revenue

35th percentile

0.02x

Higher debt load relative to revenue than 35% of similar nonprofits.

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

Net Margin

70th percentile

17%

Higher net margin than 70% of similar nonprofits.

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

Top Officer Pay

82nd percentile

$150,000

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 4.2% of source-year revenue.

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

Asset Growth

96th percentile

144%

Faster asset growth than 96% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

78th percentile

36%

Faster revenue growth than 78% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$940,941

Up $556,002 (+144%) from 2023

Liabilities

Down

$77,296

Down $38,389 (-33%) from 2023

Net Assets

Up

$863,645

Up $594,391 (+221%) from 2023

Revenue

Up

$3,531,903

Up $926,213 (+36%) from 2023

Expenses

Up

$2,937,512

Up $391,832 (+15%) from 2023

Net Income

Up

$594,391

Up $534,381 (+890%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2013: $281,729Liabilities 2013: $38,132Net Assets 2013: $243,5972013Assets 2014: $249,100Liabilities 2014: $56,522Net Assets 2014: $192,5782014Assets 2015: $235,844Liabilities 2015: $67,876Net Assets 2015: $167,9682015Assets 2016: $244,036Liabilities 2016: $80,236Net Assets 2016: $163,8002016Assets 2017: $224,128Liabilities 2017: $70,797Net Assets 2017: $153,3312017Assets 2018: $246,186Liabilities 2018: $143,638Net Assets 2018: $102,5482018Assets 2019: $634,659Liabilities 2019: $476,894Net Assets 2019: $157,7652019Assets 2020: $587,360Liabilities 2020: $417,438Net Assets 2020: $169,9222020Assets 2021: $359,551Liabilities 2021: $152,020Net Assets 2021: $207,5312021Assets 2022: $328,635Liabilities 2022: $119,669Net Assets 2022: $208,9662022Assets 2023: $384,939Liabilities 2023: $115,685Net Assets 2023: $269,2542023Assets 2024: $940,941Liabilities 2024: $77,296Net Assets 2024: $863,6452024

Highlighted filing

2024

Assets$940,941
Liabilities$77,296
Net Assets$863,645

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2013: $1,458,3152013Revenue 2014: $1,460,236Expenses 2014: $1,509,255Net Income 2014: -$49,0192014Revenue 2015: $1,465,271Expenses 2015: $1,488,409Net Income 2015: -$23,1382015Revenue 2016: $1,361,732Expenses 2016: $1,368,726Net Income 2016: -$6,9942016Revenue 2017: $1,275,719Expenses 2017: $1,288,292Net Income 2017: -$12,5732017Revenue 2018: $1,364,523Expenses 2018: $1,415,744Net Income 2018: -$51,2212018Revenue 2019: $1,980,984Expenses 2019: $1,925,892Net Income 2019: $55,0922019Revenue 2020: $2,254,748Expenses 2020: $2,241,571Net Income 2020: $13,1772020Revenue 2021: $2,606,014Expenses 2021: $2,566,461Net Income 2021: $39,5532021Revenue 2022: $2,516,981Expenses 2022: $2,514,089Net Income 2022: $2,8922022Revenue 2023: $2,605,690Expenses 2023: $2,545,680Net Income 2023: $60,0102023Revenue 2024: $3,531,903Expenses 2024: $2,937,512Net Income 2024: $594,3912024

Highlighted filing

2024

Revenue$3,531,903
Expenses$2,937,512
Net Income$594,391

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 17, 2025
Return Version
2023v6.0
Gross Receipts
$3,531,903
Mission and Program Overview

Mission

To help drug abusers live and cope with everyday problems and adopt a drug-free lifestyle through a combination of programs and activities designed to prepare them for re-entry into society.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$237,536$563,395▲ $325,859
Pledges and Grants Receivable$135,373$339,079▲ $203,706
Prepaid Expenses and Deferred Charges$7,730$34,167▲ $26,437
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$384,939$940,941▲ $556,002
Other Assets Total$4,300$4,300→ $0
Liabilities
Accounts Payable and Accrued Expenses$115,685$77,296▼ $38,389
Total Liabilities$115,685$77,296▼ $38,389
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$269,254$863,645▲ $594,391
Total Net Assets Fund Balance$269,254$863,645▲ $594,391
Total Liabilities and Net Assets / Fund Balance$384,939$940,941▲ $556,002

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$116,471$116,471
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Beverly MonroeExecutive DirectorFT$150,000$150,000

Board Members and Trustees

NameTitle
Laverne BrownPresident
Danny BrownVice President
Denise ReedMember
Melvin MaxwellSecretary
Michael SaucedaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,282,046
Program Service Revenue
$249,857
Investment Income
$0
Other Revenue
$0
All Other Contributions
$3,282,046
Change in Net Assets
$594,391

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,531,903
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,531,903
Total Revenue per Form 990
$3,531,903
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,176,511
Other Expenses$761,001
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$1,370,378--$1,370,378
Other Employee Benefits$283,509$246,890-$530,399
All Other Expenses$211,610$10,610-$222,220
Current Officers, Directors, Trustees, and Key Employees$150,000--$150,000
Payroll Taxes$125,734--$125,734
Occupancy$108,127--$108,127
Other Expenses$65,433$1,537-$66,970
Insurance$53,875--$53,875
Travel$16,839--$16,839
Total Functional Expenses$2,675,623$261,889$0$2,937,512

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,937,512
Total Expenses per Audited Statements$2,937,512
Total Expenses per Form 990$2,937,512
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

The board of directors are nominated and elected by members/officers.

Form 990, Part VI, Section A, Line 7B

The board of directors makes the decisions for the organization.

Form 990, Part VI, Section B, Line 11B

The organization's tax return is prepared by an independent certified public accountant. A copy of form 990 is reviewed by the executive director who will then call the executive board meeting.

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

The organization regularly monitors compliance with rules, regulations and grants agreements through policies and procedures. Employees are made aware of these procedures. As part of their responsibilities to be aware of these rules and regulations including updates.

Form 990, Part VI, Section B, Line 15

Compensation of executive officer and management is compared to salary management of other organizations, reviewed and approved by the board.

Form 990, Part VI, Section C, Line 19

Documents are provided upon request at 2970 market street, san diego, ca 92102

Filing and Contact Details

Filer

Filer Name
House of Metamorphosis Inc
EIN
23-7321832
Phone
6192369492
Address
2970 MARKET STREET, SAN DIEGO, CA 92102

Signing Officer

Name
Beverly Monroe
Title
Executive Director
Phone
6192369492
Signed
2025-04-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Beverly Monroe
Formed
1973
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
43
Volunteers
1

Preparer

Firm
Pingul Agpaoa-alo & Company Llp
Address
9850 AVENIDA COLINO, SPRING VALLEY, CA 91977
Preparer
Richard Pingul CPA
Phone
7142726345
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

There is no change in the organization's oversight process or selection process during the tax year.

Raw XML Appendix368 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt02937512
IRS990ScheduleD/TotalRevenuePerForm990Amt03531903
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03531903
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02937512
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS ARE NOMINATED AND ELECTED BY MEMBERS/OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS MAKES THE DECISIONS FOR THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S TAX RETURN IS PREPARED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT. A COPY OF FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR WHO WILL THEN CALL THE EXECUTIVE BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION REGULARLY MONITORS COMPLIANCE WITH RULES, REGULATIONS AND GRANTS AGREEMENTS THROUGH POLICIES AND PROCEDURES. EMPLOYEES ARE MADE AWARE OF THESE PROCEDURES. AS PART OF THEIR RESPONSIBILITIES TO BE AWARE OF THESE RULES AND REGULATIONS INCLUDING UPDATES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION OF EXECUTIVE OFFICER AND MANAGEMENT IS COMPARED TO SALARY MANAGEMENT OF OTHER ORGANIZATIONS, REVIEWED AND APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE PROVIDED UPON REQUEST AT 2970 MARKET STREET, SAN DIEGO, CA 92102
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THERE IS NO CHANGE IN THE ORGANIZATION'S OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0384939
IRS990/TotalAssetsEOYAmt0940941
IRS990/TotalAssetsGrp/BOYAmt0384939
IRS990/TotalAssetsGrp/EOYAmt0940941
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt03282046
IRS990/TotalEmployeeCnt043
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0261889
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02675623
IRS990/TotalFunctionalExpensesGrp/TotalAmt02937512
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0115685
IRS990/TotalLiabilitiesEOYAmt077296
IRS990/TotalLiabilitiesGrp/BOYAmt0115685
IRS990/TotalLiabilitiesGrp/EOYAmt077296
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0269254
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0863645
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02675623
IRS990/TotalProgramServiceRevenueAmt0249857
IRS990/TotalReportableCompFromOrgAmt0150000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0249857
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03531903
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt01
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0384939
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0940941
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt016839
IRS990/TravelGrp/TotalAmt016839
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02970 MARKET STREET
IRS990/USAddress/CityNm0SAN DIEGO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092102
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0HTTP://WWW.HOUSEOFMETAMORPHOSIS.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BEVERLY MONROE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06192369492
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HOUSE OF METAMORPHOSIS INC
ReturnHeader/Filer/BusinessNameControlTxt0HOUS
ReturnHeader/Filer/EIN0237321832
ReturnHeader/Filer/PhoneNum06192369492
ReturnHeader/Filer/USAddress/AddressLine1Txt02970 MARKET STREET
ReturnHeader/Filer/USAddress/CityNm0SAN DIEGO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092102
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0822567503
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PINGUL AGPAOA-ALO & COMPANY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09850 AVENIDA COLINO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SPRING VALLEY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd091977
ReturnHeader/PreparerPersonGrp/PhoneNum07142726345
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD PINGUL CPA
ReturnHeader/ReturnTs02025-04-23T19:51:56-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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