Civic Intelligence

Capacity Builders Inc.

990 • Fiscal year 2017 • EIN 26-1077416

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 13, 2018

418 W Broadway Ave Room CFarmington, NM 87401

(505) 326-4245

Siviq Scores

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

Liabilities / Assets

84th percentile

0.79x

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

2017 filings • NTEE S • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

42nd percentile

0.16x

Higher debt load relative to revenue than 42% of similar nonprofits.

2017 filings • NTEE S • $1M-$5M nonprofits • Source year 2017

Net Margin

34th percentile

-2.4%

Higher net margin than 34% of similar nonprofits.

2017 filings • NTEE S • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

70th percentile

$164,895

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

2017 filings • NTEE S • $1M-$5M nonprofits • Source year 2017

Asset Growth

71st percentile

13%

Faster asset growth than 71% of similar nonprofits.

2017 filings • NTEE S • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

80th percentile

34%

Faster revenue growth than 80% of similar nonprofits.

2017 filings • NTEE S • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$993,073

Up $115,112 (+13%) from 2016

Net Assets

Down

$205,230

Down $118,523 (-37%) from 2016

Liabilities

Up

$787,843

Up $233,635 (+42%) from 2016

Revenue

Up

$4,939,418

Up $1,258,408 (+34%) from 2016

Expenses

Up

$5,057,941

Up $1,312,259 (+35%) from 2016

Net Income

Down

-$118,523

Down $53,851 (-83%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2011: $640,685Liabilities 2011: $582,885Net Assets 2011: $57,8002011Assets 2012: $583,136Liabilities 2012: $491,540Net Assets 2012: $91,5962012Assets 2014: $724,698Liabilities 2014: $459,492Net Assets 2014: $265,2062014Assets 2015: $955,292Liabilities 2015: $566,866Net Assets 2015: $388,4262015Assets 2016: $877,961Liabilities 2016: $554,208Net Assets 2016: $323,7532016Assets 2017: $993,073Liabilities 2017: $787,843Net Assets 2017: $205,2302017Assets 2018: $620,927Liabilities 2018: $484,396Net Assets 2018: $136,5312018Assets 2019: $491,327Liabilities 2019: $531,372Net Assets 2019: -$40,0452019Assets 2020: $470,121Liabilities 2020: $287,076Net Assets 2020: $183,0452020Assets 2021: $637,038Liabilities 2021: $362,173Net Assets 2021: $274,8652021Assets 2022: $458,697Liabilities 2022: $240,850Net Assets 2022: $217,8472022Assets 2023: $243,850Liabilities 2023: $148,039Net Assets 2023: $95,8112023Assets 2024: $209,691Liabilities 2024: $131,966Net Assets 2024: $77,7252024

Highlighted filing

2017

Assets$993,073
Liabilities$787,843
Net Assets$205,230

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $1,268,8142011Expenses 2012: $1,351,7042012Revenue 2014: $2,045,879Expenses 2014: $1,938,454Net Income 2014: $107,4252014Revenue 2015: $3,622,015Expenses 2015: $3,498,795Net Income 2015: $123,2202015Revenue 2016: $3,681,010Expenses 2016: $3,745,682Net Income 2016: -$64,6722016Revenue 2017: $4,939,418Expenses 2017: $5,057,941Net Income 2017: -$118,5232017Revenue 2018: $4,829,909Expenses 2018: $4,898,609Net Income 2018: -$68,7002018Revenue 2019: $5,251,272Expenses 2019: $5,427,850Net Income 2019: -$176,5782019Revenue 2020: $4,671,466Expenses 2020: $4,448,375Net Income 2020: $223,0912020Revenue 2021: $4,802,457Expenses 2021: $4,710,637Net Income 2021: $91,8202021Revenue 2022: $4,418,054Expenses 2022: $4,475,072Net Income 2022: -$57,0182022Revenue 2023: $4,549,074Expenses 2023: $4,671,110Net Income 2023: -$122,0362023Revenue 2024: $4,427,861Expenses 2024: $4,445,947Net Income 2024: -$18,0862024

Highlighted filing

2017

Revenue$4,939,418
Expenses$5,057,941
Net Income-$118,523
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 13, 2018
Return Version
2017v2.3
Gross Receipts
$4,939,418
Mission and Program Overview

Mission

Ced - build the capacity of the neediest tribal nonprofits and communities through training and support programs so they are better able to improve the lives of native american youth and families. Improve the health, wellness, and quality of life of the native communities by providing direct services that include teen pregnancy prevention, drug and alcohol prevention, and academic and service learning programs. Encourage love, appreciation, and understanding for one's culture by incorporating cultural learning components in our programs.

Assist tribal, governmental, and nonprofit agencies who serve culturally diverse and at-risk populations build their organizational and financial capacity and resources.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$427,297$408,231▼ $19,066
Loans From Officers Directors$389,518$389,518→ $0
Accounts Receivable$263,992$335,658▲ $71,666
Cash and Non-Interest-Bearing Accounts$104,956$235,901▲ $130,945
Prepaid Expenses and Deferred Charges$61,405--
Other Notes and Loans Receivable, Net$20,311$13,283▼ $7,028
Total Assets$877,961$993,073▲ $115,112
Liabilities
Other Liabilities$46,996$239,199▲ $192,203
Accounts Payable and Accrued Expenses$117,694$159,126▲ $41,432
Total Liabilities$554,208$787,843▲ $233,635
Net Assets / Fund Balance
Unrestricted Net Assets$323,753$205,230▼ $118,523
Total Net Assets Fund Balance$323,753$205,230▼ $118,523
Total Liabilities and Net Assets / Fund Balance$877,961$993,073▲ $115,112

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$371,018$88,956$459,974
Equipment$34,453$68,370$102,823
Other Land Buildings$2,760$8,240$11,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Rachael NawrockiExecutive DirectorFT$98,235$98,235
Camelle CardonAccounting ManagerFT$54,083$54,083
Deborah OftedalPresidentFT$45,122$45,122

Board Members and Trustees

NameTitle
Deb MontgomeryVice President
Larry White SrBoard Member
Lula ParrishBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$4,312,104
Program Service Revenue
$608,069
Investment Income
$5
Other Revenue
$19,240
All Other Contributions
$574,810
Change in Net Assets
$-118,523

Noncash Contributions

Contribution TypeReported Amount
Other Non Cash Contri Table$567,402
Total Noncash Contributions$567,402
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,521,896
Salaries, Compensation, and Employee Benefits$2,192,877
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$944,774$508,725-$1,453,499
Fees for Services Management$724,073$389,885-$1,113,958
Occupancy$478,102$257,440-$735,542
Other Employee Benefits$245,078$131,965-$377,043
Current Officers, Directors, Trustees, and Key Employees$235,518$126,817-$362,335
Benefits to Members$343,168--$343,168
Travel$128,339$69,105-$197,444
Advertising$178,707--$178,707
Office Expenses$72,180$38,866-$111,046
Information Technology$69,701$37,532-$107,233
Other Expenses$17,575$9,463-$27,038
Depreciation Depletion$12,393$6,673-$19,066
Fees for Services Accounting-$5,000-$5,000
Interest$75$40-$115
Fees for Services Legal-$97-$97
Total Functional Expenses$3,467,006$1,590,935$0$5,057,941
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
Loans from Officers, Directors, Trustees, and Key Employees$389,518$389,518→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Interest Payable - Deborah Montgomery$169,530
Federal income taxes$69,669
NP ACT Investments-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
Yes
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
Filing and Contact Details

Filer

Filer Name
Capacity Builders Inc
EIN
26-1077416
Phone
5053264245
Address
418 W Broadway Ave Room C, Farmington, NM 87401

Signing Officer

Name
Deborah S Oftedal
Title
President
Phone
6613332442
Signed
2018-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Deborah Montgomery Vice President
Formed
2007
Legal Domicile
Nm
Voting Board Members
4
Independent Board Members
4
Employees
89

Preparer

Firm
Arne R Oftedal CPA
Address
2001 22nd St Ste 110, Bakersfield, CA 93301
Preparer
Arne R Oftedal
Phone
6613272825
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

Program Service Expenses 567,369, Grants and allocations 0, Revenue 0 Miscellaneous Farmington Local Charitable Projects

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IRS990/ProgSrvcAccomActy3Grp/Desc0Community Economic Development Proram in New Mexico and Arizona. 1 AmericaCorp NM 2AmericCorp Federal 3CED Train 10 NM 4CED Train 10 AZ
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0927430
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt0177931
IRS990/PYContributionsGrantsAmt03565741
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0138
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01501204
IRS990/PYOtherRevenueAmt026936
IRS990/PYProgramServiceRevenueAmt088195
IRS990/PYRevenuesLessExpensesAmt0-64672
IRS990/PYSalariesCompEmpBnftPaidAmt02066547
IRS990/PYTotalExpensesAmt03745682
IRS990/PYTotalRevenueAmt03681010
IRS990/QuidProQuoContributionsInd0false
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-118523
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt019240
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt04312104
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt03653936
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt03330682
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01855139
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01080983
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt014232844
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt019245
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt026936
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt059644
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0153606
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0110243
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0369674
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0138
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0231689
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt037134
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt050167
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0319128
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.95380
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportPY170Pct00.93500
IRS990ScheduleA/PublicSupportTotal170Amt014232844
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt04312104
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt03653936
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt03330682
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01855139
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01080983
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt014232844
IRS990ScheduleA/TotalSupportAmt014921646
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0371018
IRS990ScheduleD/BuildingsGrp/DepreciationAmt088956
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0459974
IRS990ScheduleD/EquipmentGrp/BookValueAmt034453
IRS990ScheduleD/EquipmentGrp/DepreciationAmt068370
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0102823
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02760
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt08240
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt011000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt069669
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1169530
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Accrued Interest Payable - Deborah Montgomery
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2NP ACT Investments
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0408231
IRS990ScheduleD/TotalLiabilityAmt0239199
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Deb Montgomery
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Vice President
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0389518
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Purchase of Butler Building
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0450185
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Deborah Montgomery
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Vice President/ Founder
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt0389518
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0Volunteer in kind contributions
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt0567402
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Program Service Expenses 567,369, Grants and allocations 0, Revenue 0 Miscellaneous Farmington Local Charitable Projects
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NM
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0877961
IRS990/TotalAssetsEOYAmt0993073
IRS990/TotalAssetsGrp/BOYAmt0877961
IRS990/TotalAssetsGrp/EOYAmt0993073
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt04312104
IRS990/TotalEmployeeCnt089
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01590935
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03467006
IRS990/TotalFunctionalExpensesGrp/TotalAmt05057941
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0554208
IRS990/TotalLiabilitiesEOYAmt0787843
IRS990/TotalLiabilitiesGrp/BOYAmt0554208
IRS990/TotalLiabilitiesGrp/EOYAmt0787843
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0323753
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0205230
IRS990/TotalOtherProgSrvcExpenseAmt0567369
IRS990/TotalProgramServiceExpensesAmt03467006
IRS990/TotalProgramServiceRevenueAmt0608069
IRS990/TotalReportableCompFromOrgAmt0362335
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0627309
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04939418
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0877961
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0993073
IRS990/TravelGrp/ManagementAndGeneralAmt069105
IRS990/TravelGrp/ProgramServicesAmt0128339
IRS990/TravelGrp/TotalAmt0197444

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.13$0.08$4.43$4.45$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.24$0.15$0.10$4.55$4.67$0.12
2022Detailed filing. Detailed filing data is available for this year.$0.46$0.24$0.22$4.42$4.48$0.06
2021Detailed filing. Detailed filing data is available for this year.$0.64$0.36$0.27$4.80$4.71$0.09
2020Detailed filing. Detailed filing data is available for this year.$0.47$0.29$0.18$4.67$4.45$0.22
2019Detailed filing. Detailed filing data is available for this year.$0.49$0.53$0.04$5.25$5.43$0.18
2018Detailed filing. Detailed filing data is available for this year.$0.62$0.48$0.14$4.83$4.90$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.99$0.79$0.21$4.94$5.06$0.12
2016Detailed filing. Detailed filing data is available for this year.$0.88$0.55$0.32$3.68$3.75$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.96$0.57$0.39$3.62$3.50$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.72$0.46$0.27$2.05$1.94$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.49$0.09$1.35
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.58$0.06$1.27