Civic Intelligence

Safe Site Youth Development Inc.

990 • Fiscal year 2016 • EIN 27-1492193

Jan 01, 2016 to Dec 31, 2016 • Filed on Mar 12, 2019

PO Box 1195Los Lunas, NM 87031

(505) 565-8023

Siviq Scores

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

Liabilities / Assets

97th percentile

2.32x

Higher debt load relative to assets than 97% of similar nonprofits.

2016 filings • NTEE I • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

84th percentile

0.33x

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

2016 filings • NTEE I • $1M-$5M nonprofits • Source year 2016

Net Margin

12th percentile

-19%

Higher net margin than 12% of similar nonprofits.

2016 filings • NTEE I • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

82nd percentile

$142,120

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 12.3% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

14th percentile

-14%

Faster asset growth than 14% of similar nonprofits.

2016 filings • NTEE I • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

88th percentile

62%

Faster revenue growth than 88% of similar nonprofits.

2016 filings • NTEE I • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$164,882

Down $27,921 (-14%) from 2015

Net Assets

Down

-$218,248

Down $208,868 (-2227%) from 2015

Liabilities

Up

$383,130

Up $180,947 (+89%) from 2015

Revenue

Up

$1,153,896

Up $440,645 (+62%) from 2015

Expenses

Up

$1,370,544

Up $661,791 (+93%) from 2015

Net Income

Down

-$216,648

Down $221,146 (-4917%) from 2015

Historical Trend

Balance Sheet Trend

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

$2.0M$1.0M$0-$1.0M-$2.0MAssets 2012: $21,745Liabilities 2012: $12,055Net Assets 2012: $9,6902012Assets 2013: $11,884Liabilities 2013: $35,185Net Assets 2013: -$23,3012013Assets 2014: $31,053Liabilities 2014: $44,931Net Assets 2014: -$13,8782014Assets 2015: $192,803Liabilities 2015: $202,183Net Assets 2015: -$9,3802015Assets 2016: $164,882Liabilities 2016: $383,130Net Assets 2016: -$218,2482016Assets 2017: $226,638Liabilities 2017: $528,824Net Assets 2017: -$302,1862017Assets 2018: $220,079Liabilities 2018: $1,059,978Net Assets 2018: -$839,8992018Assets 2019: $260,655Liabilities 2019: $1,266,736Net Assets 2019: -$1,006,0812019Assets 2020: $346,063Liabilities 2020: $1,447,580Net Assets 2020: -$1,101,5172020Assets 2021: $935,825Liabilities 2021: $1,294,310Net Assets 2021: -$358,4852021Assets 2022: $1,161,952Liabilities 2022: $1,066,030Net Assets 2022: $95,9222022Assets 2023: $1,121,515Liabilities 2023: $602,708Net Assets 2023: $518,8072023Assets 2024: $881,221Liabilities 2024: $447,052Net Assets 2024: $434,1692024

Highlighted filing

2016

Assets$164,882
Liabilities$383,130
Net Assets-$218,248

Operations Trend

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

$4.0M$2.0M$0-$2.0MExpenses 2012: $656,9202012Revenue 2013: $579,356Expenses 2013: $579,900Net Income 2013: -$5442013Revenue 2014: $608,867Expenses 2014: $602,387Net Income 2014: $6,4802014Revenue 2015: $713,251Expenses 2015: $708,753Net Income 2015: $4,4982015Revenue 2016: $1,153,896Expenses 2016: $1,370,544Net Income 2016: -$216,6482016Revenue 2017: $1,967,684Expenses 2017: $2,080,888Net Income 2017: -$113,2042017Revenue 2018: $2,273,609Expenses 2018: $2,208,869Net Income 2018: $64,7402018Revenue 2019: $2,138,731Expenses 2019: $2,071,362Net Income 2019: $67,3692019Revenue 2020: $2,145,028Expenses 2020: $2,235,741Net Income 2020: -$90,7132020Revenue 2021: $3,107,790Expenses 2021: $2,280,603Net Income 2021: $827,1872021Revenue 2022: $2,938,787Expenses 2022: $2,687,958Net Income 2022: $250,8292022Revenue 2023: $3,494,571Expenses 2023: $3,137,013Net Income 2023: $357,5582023Revenue 2024: $3,660,646Expenses 2024: $3,857,004Net Income 2024: -$196,3582024

Highlighted filing

2016

Revenue$1,153,896
Expenses$1,370,544
Net Income-$216,648
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Mar 12, 2019
Return Version
2016v3.1
Gross Receipts
$1,153,896
Mission and Program Overview

Mission

The purpose is to ensure the best possible future for preschool and daycare children and youth by promoting positive choices and behaviors. Number of clients served is 125-150 per week.

The purpose is to ensure the best possible future for preschool and daycare children and youth by promoting positive choices and behaviors number of clients served is approximately 100 per week.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$50,588$153,393▲ $102,805
Cash and Non-Interest-Bearing Accounts$90,937$11,489▼ $79,448
Rtn Earn Endowment Incm Other Fnds$-60,658$-218,248▼ $157,590
Total Assets$141,525$164,882▲ $23,357
Liabilities
Other Liabilities-$297,881-
Mortgage Notes Payable Secured by Investment Property$203,759$42,100▼ $161,659
Unsecured Notes Loans Payable-$25,250-
Accounts Payable and Accrued Expenses$-1,576$17,899▲ $19,475
Total Liabilities$202,183$383,130▲ $180,947
Net Assets / Fund Balance
Total Net Assets Fund Balance$-60,658$-218,248▼ $157,590
Total Liabilities and Net Assets / Fund Balance$141,525$164,882▲ $23,357

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$153,393$18,970$172,363
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sarah D CandelariaVP/executiveFT$142,120-$142,120
Judith SeligmanDirectorPT$115,895$115,895$115,895

Board Members and Trustees

NameTitle
Felix CandelariaPres/directo

Highest Paid Contractors

ContractorServicesLocationCompensation
Judith SeligmanBookkeeper-$115,895
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,153,894
Investment Income
$2
Other Revenue
$0
Change in Net Assets
$-216,648
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$779,993
Salaries, Compensation, and Employee Benefits$590,551
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$390,377--$390,377
Occupancy$146,814$48,938-$195,752
Current Officers, Directors, Trustees, and Key Employees$142,120--$142,120
All Other Expenses$54,544$17,135-$71,679
Depreciation Depletion$70,007--$70,007
Payroll Taxes$42,068$9,234-$51,302
Insurance$22,669$7,556-$30,225
Fees for Services Legal$14,358$14,358-$28,716
Other Expenses$22,342$5,663-$22,342
Office Expenses$4,443$4,443-$8,886
Comp Disqual Persons$6,752--$6,752
Advertising$2,054$2,054-$4,108
Fees for Services Accounting$751$751-$1,502
Conferences and Meetings$1,149--$1,149
Fees for Services Management$466$156-$622
Interest$-616$-205-$-821
Total Functional Expenses$1,179,667$190,877$0$1,370,544
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Felix CandelariaPres. DirectorRent Building to OrgNo-
Sarah CandelariaPres. DirectorRent Building to OrgNo-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$206,431
Commercial Kitchen Loan$75,000
Chevy Van Loan$20,848
Loan Overpayment$-4,398
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
Yes
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, Page 6, Part VI, Line 2

Felix candelaria sarah candelaria president vp immediate family

Form 990, Page 6, Part VI, Line 9

JUDITH SELIGMAN

Form 990, Page 6, Part VI, Line 11B

Tax 990 reviewed with each member during the directors meeting.

Form 990, Page 6, Part VI, Line 12C

Conflict of interest policy reviewed during member meetings.

Form 990, Page 6, Part VI, Line 15A

Compensation of top management reviewed by the board.

Form 990, Page 6, Part VI, Line 15B

Compensation reviewed and approved by board.

Form 990, Page 6, Part VI, Line 19

Available to be emailed or copied upon request.

Filing and Contact Details

Filer

Filer Name
Safe Site Youth Development Inc
EIN
27-1492193
Phone
5055658023
Address
PO BOX 1195, LOS LUNAS, NM 87031

Signing Officer

Name
Felix Candelaria
Title
Pres/director
Phone
5059912100
Signed
2019-03-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Felix Candelaria
Formed
2010
Legal Domicile
Nm
Voting Board Members
4
Independent Board Members
4
Employees
67

Preparer

Firm
Leigh Van Gilst CPA & Associates LLC
Address
121A DON DIEGO SE, LOS LUNAS, NM 87031
Preparer
Leigh D Van Gilst CPA
Phone
5058651040
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Book / tax depreciation difference 59,058

Raw XML Appendix376 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/OtherLiabilitiesOrgGrp/Desc1COMMERCIAL KITCHEN LOAN
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2CHEVY VAN LOAN
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3LOAN OVERPAYMENT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0153393
IRS990ScheduleD/TotalLiabilityAmt0297881
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt0115895
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JUDITH SELIGMAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0115895
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0SARAH CANDELARIA
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1FELIX CANDELARIA
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0PRES. DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1PRES. DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0RENT BUILDING TO ORG
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1RENT BUILDING TO ORG
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FELIX CANDELARIA SARAH CANDELARIA PRESIDENT VP IMMEDIATE FAMILY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1JUDITH SELIGMAN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TAX 990 REVIEWED WITH EACH MEMBER DURING THE DIRECTORS MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONFLICT OF INTEREST POLICY REVIEWED DURING MEMBER MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION OF TOP MANAGEMENT REVIEWED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION REVIEWED AND APPROVED BY BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6AVAILABLE TO BE EMAILED OR COPIED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BOOK / TAX DEPRECIATION DIFFERENCE 59,058
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NM
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0141525
IRS990/TotalAssetsEOYAmt0164882
IRS990/TotalAssetsGrp/BOYAmt0141525
IRS990/TotalAssetsGrp/EOYAmt0164882
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt067
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0190877
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01179667
IRS990/TotalFunctionalExpensesGrp/TotalAmt01370544
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0202183
IRS990/TotalLiabilitiesEOYAmt0383130
IRS990/TotalLiabilitiesGrp/BOYAmt0202183
IRS990/TotalLiabilitiesGrp/EOYAmt0383130
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-60658
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-218248
IRS990/TotalProgramServiceExpensesAmt01179667
IRS990/TotalProgramServiceRevenueAmt01153894
IRS990/TotalReportableCompFromOrgAmt0258015
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01153896
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01153896
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0141525
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0164882
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt025250
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1195
IRS990/USAddress/CityNm0LOS LUNAS
IRS990/USAddress/StateAbbreviationCd0NM
IRS990/USAddress/ZIPCd087031
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0SAFESITENM.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0FELIX CANDELARIA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRES/DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05059912100
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-03-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SAFE SITE YOUTH DEVELOPMENT INC
ReturnHeader/Filer/BusinessNameControlTxt0SAFE
ReturnHeader/Filer/EIN0271492193
ReturnHeader/Filer/PhoneNum05055658023
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1195
ReturnHeader/Filer/USAddress/CityNm0LOS LUNAS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NM
ReturnHeader/Filer/USAddress/ZIPCd087031
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId03CD8CBAE44FE84EC2622AA83C7EEA9FBDAD3062A
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId082280F06F88878A4BF0DA27F8430992CABD74789
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0200024147
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LEIGH VAN GILST CPA & ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0121A DON DIEGO SE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LOS LUNAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd087031
ReturnHeader/PreparerPersonGrp/PhoneNum05058651040
ReturnHeader/PreparerPersonGrp/PreparationDt02019-03-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LEIGH D VAN GILST CPA
ReturnHeader/ReturnTs02019-03-12T18:10:58-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.88$0.45$0.43$3.66$3.86$0.20
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.12$0.60$0.52$3.49$3.14$0.36
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.16$1.07$0.10$2.94$2.69$0.25
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$1.29$0.36$3.11$2.28$0.83
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.35$1.45$1.10$2.15$2.24$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.26$1.27$1.01$2.14$2.07$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.22$1.06$0.84$2.27$2.21$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.23$0.53$0.30$1.97$2.08$0.11
2016Detailed filing. Detailed filing data is available for this year.$0.16$0.38$0.22$1.15$1.37$0.22
2015Detailed filing. Detailed filing data is available for this year.$0.19$0.20$0.01$0.71$0.71$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.03$0.04$0.01$0.61$0.60$0.01
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.01$0.04$0.02$0.58$0.58$0.00
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.02$0.01$0.01$0.66