Civic Intelligence

Long Beach City College Auxiliary Inc

EIN 26-1405668 • 501(c)3 • Long Beach, CA

Profile

To provide supportive services and specified programs for a bookstore and food and campus services for the benefit of long beach community college district and its college campuses.

4901 E Carson StreetLong Beach, CA 90808

n/A

Siviq Scores

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

Liabilities / Assets

70th percentile

0.24x

Higher debt load relative to assets than 70% of similar nonprofits.

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

Liabilities / Revenue

85th percentile

0.74x

Higher debt load relative to revenue than 85% of similar nonprofits.

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

Net Margin

2nd percentile

-140%

Higher net margin than 2% of similar nonprofits.

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

Top Officer Pay

97th percentile

$478,769

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 63.6% of source-year revenue.

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

Asset Growth

8th percentile

-26%

Faster asset growth than 8% of similar nonprofits.

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

Revenue Growth

86th percentile

65%

Faster revenue growth than 86% of similar nonprofits.

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

Assets

Down

$2,293,236

Down $818,467 (-26%) from 2023

Liabilities

Up

$558,907

Up $237,886 (+74%) from 2023

Net Assets

Down

$1,734,329

Down $1,056,353 (-38%) from 2023

Revenue

Up

$753,240

Up $297,137 (+65%) from 2023

Expenses

Up

$1,809,593

Up $1,152,081 (+175%) from 2023

Net Income

Down

-$1,056,353

Down $854,944 (-424%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2012: $1,044,301Liabilities 2012: $49,303Net Assets 2012: $994,9982012Assets 2013: $1,603,681Liabilities 2013: $103,846Net Assets 2013: $1,499,8352013Assets 2014: $2,392,262Liabilities 2014: $124,493Net Assets 2014: $2,267,7692014Assets 2015: $3,048,098Liabilities 2015: $518,224Net Assets 2015: $2,529,8742015Assets 2016: $3,233,726Liabilities 2016: $499,586Net Assets 2016: $2,734,1402016Assets 2017: $3,392,091Liabilities 2017: $533,766Net Assets 2017: $2,858,3252017Assets 2018: $3,558,869Liabilities 2018: $281,691Net Assets 2018: $3,277,1782018Assets 2019: $4,007,134Liabilities 2019: $421,404Net Assets 2019: $3,585,7302019Assets 2020: $4,084,111Liabilities 2020: $427,716Net Assets 2020: $3,656,3952020Assets 2021: $4,140,298Liabilities 2021: $747,180Net Assets 2021: $3,393,1182021Assets 2023: $3,111,703Liabilities 2023: $321,021Net Assets 2023: $2,790,6822023Assets 2024: $2,293,236Liabilities 2024: $558,907Net Assets 2024: $1,734,3292024

Highlighted filing

2024

Assets$2,293,236
Liabilities$558,907
Net Assets$1,734,329

Operations Trend

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

$2.0M$1.0M$0-$1.0M-$2.0MExpenses 2012: $131,5762012Expenses 2013: $449,4782013Revenue 2014: $1,047,434Expenses 2014: $279,500Net Income 2014: $767,9342014Revenue 2015: $974,976Expenses 2015: $712,871Net Income 2015: $262,1052015Revenue 2016: $968,623Expenses 2016: $764,357Net Income 2016: $204,2662016Revenue 2017: $932,530Expenses 2017: $808,345Net Income 2017: $124,1852017Revenue 2018: $941,349Expenses 2018: $522,496Net Income 2018: $418,8532018Revenue 2019: $966,447Expenses 2019: $657,895Net Income 2019: $308,5522019Revenue 2020: $776,801Expenses 2020: $706,136Net Income 2020: $70,6652020Revenue 2021: $368,538Expenses 2021: $631,815Net Income 2021: -$263,2772021Revenue 2023: $456,103Expenses 2023: $657,512Net Income 2023: -$201,4092023Revenue 2024: $753,240Expenses 2024: $1,809,593Net Income 2024: -$1,056,3532024

Highlighted filing

2024

Revenue$753,240
Expenses$1,809,593
Net Income-$1,056,353

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 5, 2025
Return Version
2023v6.0
Gross Receipts
$753,240
Mission and Program Overview

Mission

To provide supportive services and specified programs for a bookstore and food and campus services for the benefit of long beach community college district and its college campuses.

To provide supportive services and other specified programs such as contract services for food vendor, and bookstore vendor for college students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,464,071$1,566,917▼ $897,154
Cash and Non-Interest-Bearing Accounts$403,701$558,762▲ $155,061
Accounts Receivable$243,931$166,547▼ $77,384
Prepaid Expenses and Deferred Charges-$1,010-
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$3,111,703$2,293,236▼ $818,467
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$234,952$482,808▲ $247,856
Deferred Revenue$86,069$76,099▼ $9,970
Total Liabilities$321,021$558,907▲ $237,886
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,790,682$1,734,329▼ $1,056,353
Total Net Assets Fund Balance$2,790,682$1,734,329▼ $1,056,353
Total Liabilities and Net Assets / Fund Balance$3,111,703$2,293,236▼ $818,467

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements-$504,449$504,449
Equipment-$68,222$68,222
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Bob RapozaDirector BSS$59,415$59,415$59,415

Board Members and Trustees

NameTitle
Coco DobardASB president
Latonyua HardenClassified Rep
Sara Blasetticounseling
Deborah Miller-CalvertDean SA
Luis GonzalezLac- Sal
Eileen Luna SalinasPcc- Sal
Chip WestVP Bus Services
Nohel CorralVP Sss
Revenue and Support

Revenue Composition

Contributions and Grants
$46,312
Program Service Revenue
$596,373
Investment Income
$110,195
Other Revenue
$360
All Other Contributions
$46,312
Change in Net Assets
$-1,056,353
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,288,101
Salaries, Compensation, and Employee Benefits$521,492
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$1,092,152--$1,092,152
Pension Plan Contributions-$376,515-$376,515
Occupancy$153,179--$153,179
Current Officers, Directors, Trustees, and Key Employees-$59,415-$59,415
Other Employee Benefits-$50,376-$50,376
Other Salaries and Wages-$35,186-$35,186
Fees for Services Accounting$10,979--$10,979
Office Expenses$1,355--$1,355
Other Expenses$347--$347
Information Technology$100--$100
All Other Expenses$36--$36
Total Functional Expenses$1,288,101$521,492$0$1,809,593
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
Audit committee
No
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
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The vice president of the board reviews the return before it is signed. once filed, the return is provided to the entire board at their next scheduled meeting and give the opportunity to ask questions.

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

management is paid by the district (related organization) and a portion of the directors, business support services salary is reimbursed by the auxiliary. the district has a personnel commission that administers the merit system through the rules and regulations of the classified service. The rules are derived from the education code and the California government code, and are continually updated to reflect current law and policy.

Form 990, Part VI, Section C, Line 19

tax returns and its related documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Long Beach City College Auxiliary Inc
EIN
26-1405668
Phone
5629384406
Address
4901 E Carson Street, Long Beach, CA 90808

Signing Officer

Name
Candace Jones
Title
VP business services
Signed
2025-05-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Candace Jones
Formed
2006
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
3
Employees
0
Volunteers
3

Preparer

Firm
CWDL CPAs
Address
3131 Camino Del Rio North Ste 820, San Diego, CA 92108
Preparer
John Dominguez CPA
Phone
8585652700
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The auxiliary qualifies as a tax-exempt organization under the internal revenue code section 501(c)(3) and California revenue and taxation code 23701D. The auxiliary has evaluated its tax positions and the certainty as to whether those positions will be sustained in the event of any audit by taxing authorities at the federal and state levels. the primary tax positions evaluated related to the auxiliary's continued qualification as a tax-exempt organization and whether there are unrelated business income activities that would be taxable. management has determined that all income tax positions will more likely than not be sustained upon potential audit or examination; therefore, no disclosures of uncertain income tax positions are required. the auxiliary files informational returns in the U.S. federal jurisdiction, and the state of California.

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IRS990/PrincipalOfficerNm0Candace Jones
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IRS990/ProgramServiceRevenueGrp/Desc1Commission - Food Service
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The auxiliary qualifies as a tax-exempt organization under the internal revenue code section 501(c)(3) and California revenue and taxation code 23701D. The auxiliary has evaluated its tax positions and the certainty as to whether those positions will be sustained in the event of any audit by taxing authorities at the federal and state levels. the primary tax positions evaluated related to the auxiliary's continued qualification as a tax-exempt organization and whether there are unrelated business income activities that would be taxable. management has determined that all income tax positions will more likely than not be sustained upon potential audit or examination; therefore, no disclosures of uncertain income tax positions are required. the auxiliary files informational returns in the U.S. federal jurisdiction, and the state of California.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Bob Rapoza
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1Chip West
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2Deborah Miller-Calvert
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3Latonyua Harden
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm4Nohel Corral
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm5Sara Blasetti
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2Dean SA
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt5counseling
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