Civic Intelligence

Smooth Transition Inc

EIN 26-4736425 • 501(c)3 • Riverside, CA

Profile

To serve and empower underprivileged at risk populations through life skills development, educational training, vocational training and mentorship to prevent them from re-entering the foster and judicial system, repeating at risk, poverty and homelessness cycles. The Organization is supported by a dedicated and committed board of directors, volunteers, sponsors, educators and stakeholders.

6700 Indiana Ave Suite 170Riverside, CA 92506

www.smoothtransitioninc.org

Siviq Scores

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

Liabilities / Assets

90th percentile

0.70x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

68th percentile

0.09x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

55th percentile

7.0%

Higher net margin than 55% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

88th percentile

$60,305

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 10.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

98th percentile

264%

Faster asset growth than 98% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

93rd percentile

122%

Faster revenue growth than 93% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Up

$77,425

Up $56,162 (+264%) from 2014

Liabilities

Up

$53,911

Up $14,343 (+36%) from 2014

Net Assets

Up

$23,514

Up $41,819 (+228%) from 2014

Revenue

Up

$600,507

Up $330,527 (+122%) from 2014

Expenses

Up

$558,688

Up $259,286 (+87%) from 2014

Net Income

Up

$41,819

Up $71,241 (+242%) from 2014

Trend Graphs

Balance Sheet Trend

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

$100K$50K$0-$50KAssets 2010: $8,503Liabilities 2010: $0Net Assets 2010: $8,5032010Assets 2011: $9,124Liabilities 2011: $300Net Assets 2011: $8,8242011Assets 2012: $7,441Liabilities 2012: $5,987Net Assets 2012: $1,4542012Assets 2013: $11,117Liabilities 2013: $0Net Assets 2013: $11,1172013Assets 2014: $21,263Liabilities 2014: $39,568Net Assets 2014: -$18,3052014Assets 2015: $77,425Liabilities 2015: $53,911Net Assets 2015: $23,5142015

Highlighted filing

2015

Assets$77,425
Liabilities$53,911
Net Assets$23,514

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $50,1102010Expenses 2011: $132,5072011Expenses 2012: $217,6052012Revenue 2013: $268,423Expenses 2013: $258,760Net Income 2013: $9,6632013Revenue 2014: $269,980Expenses 2014: $299,402Net Income 2014: -$29,4222014Revenue 2015: $600,507Expenses 2015: $558,688Net Income 2015: $41,8192015

Highlighted filing

2015

Revenue$600,507
Expenses$558,688
Net Income$41,819

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 17, 2016
Return Version
2015v2.1
Gross Receipts
$600,507
Mission and Program Overview

Mission

To serve and empower underprivileged at risk populations through life skills development, educational training, vocational training and mentorship to prevent them from re-entering the foster and judicial system, repeating at risk, poverty and homelessness cycles.

To serve and empower underprivileged at risk populations through life skills development, educational training, vocational training and mentorship to prevent them from re-entering the foster and judicial system, repeating at risk, poverty and homelessness cycles. The Organization is supported by a dedicated and committed board of directors, volunteers, sponsors, educators and stakeholders.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$351$61,653▲ $61,302
Accounts Receivable$13,342$11,382▼ $1,960
Other Notes and Loans Receivable, Net$1,538--
Cash and Non-Interest-Bearing Accounts$6,032$484▼ $5,548
Total Assets$21,263$77,425▲ $56,162
Other Assets Total$0$3,906▲ $3,906
Liabilities
Accounts Payable and Accrued Expenses$39,568$34,003▼ $5,565
Other Liabilities$0$19,908▲ $19,908
Total Liabilities$39,568$53,911▲ $14,343
Net Assets / Fund Balance
Unrestricted Net Assets$-18,305$23,514▲ $41,819
Total Net Assets Fund Balance$-18,305$23,514▲ $41,819
Total Liabilities and Net Assets / Fund Balance$21,263$77,425▲ $56,162

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$61,653$266$61,919
Other Assets Org$3,906--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Robin Goins-CornellFounder/BMFT$60,305$60,305
Elsa FitzgeraldVice PresidentPT$46,078$46,078
Chelsea GoinsProgram DirectorPT$13,417$13,417

Board Members and Trustees

NameTitle
Brian GrossmanBoard Member
Carolyn OrtmanBoard Member
Donna BennettBoard Member
John ThatcherBoard Member
Lynn JosephBoard Member
Omer MillerBoard Member
Patricia FranksBoard Member
Pius AnyakoraBoard Member
William ProutyBoard Member
Jennifer RoystonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$141,846
Program Service Revenue
$456,901
Investment Income
$0
Other Revenue
$1,760
All Other Contributions
$75,957
Change in Net Assets
$41,819

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
Other Non Cash Contri Table5$45,400Fair Market Value (FMV)
Other Non Cash Contri Table2$23,000Fair Market Value (FMV)
Total Noncash Contributions7$68,400-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$378,073
Salaries, Compensation, and Employee Benefits$180,615
Total Fundraising Expense$3,015
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$166,482--$166,482
Current Officers, Directors, Trustees, and Key Employees$104,226$14,376$1,198$119,800
Payroll Taxes$45,235$6,239$520$51,994
Occupancy$38,387$5,295$441$44,123
Office Expenses$29,434$4,060$338$33,832
Information Technology$19,749$2,724$227$22,700
Travel$10,980$1,514$126$12,620
Other Salaries and Wages$7,546$1,041$86$8,673
Insurance$6,898$951$79$7,928
Conferences and Meetings$4,479$669-$5,148
Other Expenses$699$3,700-$699
Other Employee Benefits-$148-$148
Total Functional Expenses$514,956$40,717$3,015$558,688
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Line of credit - Rabobank$19,908
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
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 A, line 2

There is a mother/daughter relationship on the board each have a vote.

Form 990, Part VI, Section B, line 11

Line 11a explanation - The Form 990 is made available to all board members, who have the opportunity to review, question and approve the return prior to submission to the IRS.

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

Annually the board members are required to disclose any conflict of interests.

Form 990, Part VI, Section B, line 15

Statistical data from the surrounding area for similar job duties is gathered to determine the average compensation for the position.

Form 990, Part VI, Section C, line 19

Upon written request the Organization will make available the governing documents, policies, and/or the financial statements.

Filing and Contact Details

Filer

Filer Name
Smooth Transitions Inc
EIN
26-4736425
Phone
9512639392
Address
6700 Indiana Ave Suite 170, Riverside, CA 92506

Signing Officer

Name
Elsa Fitzgerald
Title
Vice President
Phone
9512639392
Signed
2016-08-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robin Goins-Cornell
Formed
2009
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
10
Employees
10
Volunteers
15

Preparer

Firm
Smith Marion & Company LLP
Address
1940 Orange Tree Lane 100, Redlands, CA 92374
Preparer
David B Marion
Phone
9098256600
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

To provide at-risk populations a gateway towards empowerment, educational and employment opportunities to lead a fulfilling, prosperous and purposeful life.

Form 990, Part IX, line 11G

Consultants: Program service expenses 166,482. Management and general expenses 0. Fundraising expenses 0. Total expenses 166,482.

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IRS990/ProgramServiceRevenueGrp/Desc2Catering Income
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0238614
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1111618
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2106669
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0238614
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1111618
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2106669
IRS990/ProgSrvcAccomActy2Grp/Desc0GED/ ABE / ESL Program: At this time the program has graduated over 200 extremely at-risk students with their GED. The average graduation rate in the county is 3-4% through traditional programs. Out program has a 67% graduation rate among students who are on some kind of government aid.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0267777
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0238614
IRS990/ProgSrvcAccomActy3Grp/Desc0TESTING CENTER: THE PEARSON VUE TESTING CENTER PROVIDES CAREER FOCUSED INDUSTRY TESTS, AND STUDENTS ON SITE CAN COMPLETE THEIR TESTS. 1900 STUDENTS TESTED AT THE TESTING SITE, INCLUDING THOSE IN THE GED PROGRAM.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0123590
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0111618
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Overall the organization has served 1500 persons throughout its multiple programs.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0130848
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0184398
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0139132
IRS990/PYRevenuesLessExpensesAmt0-29422
IRS990/PYSalariesCompEmpBnftPaidAmt0115004
IRS990/PYTotalExpensesAmt0299402
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0269980
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt041819
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0106669
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0143606
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0130848
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt070059
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0184841
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt099399
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0628753
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0456901
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0139132
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0198364
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0794397
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt01423150
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0600507
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0269980
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0268423
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0184841
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt099399
IRS990ScheduleA/Total509Grp/TotalAmt01423150
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0600507
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0269980
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0268423
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0184841
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt099399
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01423150
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/ScheduleBRequiredInd01
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt03906
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Office of Aging Lease
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt061653
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0266
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt061919
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt019908
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Line of credit - Rabobank
IRS990ScheduleD/TotalBookValueLandBuildingsAmt061653
IRS990ScheduleD/TotalBookValueOtherAssetsAmt03906
IRS990ScheduleD/TotalLiabilityAmt019908
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt05
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt12
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0Computer equipment
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc1Furniture & fixtures
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0FMV
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt1FMV
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd1X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt045400
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt123000
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0To provide at-risk populations a gateway towards empowerment, educational and employment opportunities to lead a fulfilling, prosperous and purposeful life.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1There is a mother/daughter relationship on the board each have a vote.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Line 11a explanation - The Form 990 is made available to all board members, who have the opportunity to review, question and approve the return prior to submission to the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Annually the board members are required to disclose any conflict of interests.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Statistical data from the surrounding area for similar job duties is gathered to determine the average compensation for the position.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Upon written request the Organization will make available the governing documents, policies, and/or the financial statements.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Consultants: Program service expenses 166,482. Management and general expenses 0. Fundraising expenses 0. Total expenses 166,482.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part I, Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 11
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 IX, line 11g
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00

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