Civic Intelligence

Community Service Organization

EIN 30-0080150 • 501(c)3 • Bakersfield, CA

Profile

To provide treatment & rehabilitation services for drug users and potential users & their families. The program also tries to restore individuals to a status of employability and acceptability to society.

1124 Baker StreetBakersfield, CA 93305

n/A

Siviq Scores

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

Liabilities / Assets

65th percentile

0.08x

Higher debt load relative to assets than 65% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

61st percentile

0.05x

Higher debt load relative to revenue than 61% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

36th percentile

-1.6%

Higher net margin than 36% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

33rd percentile

-2.7%

Faster asset growth than 33% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

30th percentile

-4.8%

Faster revenue growth than 30% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Up

$943,210

Up $470,258 (+99%) from 2023

Liabilities

Up

$44,407

Up $6,972 (+19%) from 2023

Net Assets

Up

$898,803

Up $463,286 (+106%) from 2023

Revenue

Up

$1,291,283

Up $523,569 (+68%) from 2023

Expenses

Up

$827,997

Up $51,297 (+6.6%) from 2023

Net Income

Up

$463,286

Up $472,272 (+5256%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2013: $241,898Liabilities 2013: $33,187Net Assets 2013: $208,7112013Assets 2014: $316,379Liabilities 2014: $186,974Net Assets 2014: $129,4052014Assets 2015: $367,664Liabilities 2015: $171,410Net Assets 2015: $196,2542015Assets 2016: $397,292Liabilities 2016: $177,252Net Assets 2016: $220,0402016Assets 2017: $392,303Liabilities 2017: $177,210Net Assets 2017: $215,0932017Assets 2018: $414,588Liabilities 2018: $181,391Net Assets 2018: $233,1972018Assets 2019: $429,731Liabilities 2019: $41,213Net Assets 2019: $388,5182019Assets 2020: $457,514Liabilities 2020: $45,714Net Assets 2020: $411,8002020Assets 2021: $497,636Liabilities 2021: $39,564Net Assets 2021: $458,0722021Assets 2022: $484,157Liabilities 2022: $39,654Net Assets 2022: $444,5032022Assets 2023: $472,952Liabilities 2023: $37,435Net Assets 2023: $435,5172023Assets 2024: $943,210Liabilities 2024: $44,407Net Assets 2024: $898,8032024

Highlighted filing

2024

Assets$943,210
Liabilities$44,407
Net Assets$898,803

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2013: $489,4292013Revenue 2014: $640,008Expenses 2014: $719,314Net Income 2014: -$79,3062014Revenue 2015: $655,671Expenses 2015: $588,822Net Income 2015: $66,8492015Revenue 2016: $578,370Expenses 2016: $554,584Net Income 2016: $23,7862016Revenue 2017: $604,506Expenses 2017: $609,453Net Income 2017: -$4,9472017Revenue 2018: $617,147Expenses 2018: $599,043Net Income 2018: $18,1042018Revenue 2019: $872,434Expenses 2019: $717,113Net Income 2019: $155,3212019Revenue 2020: $886,264Expenses 2020: $862,982Net Income 2020: $23,2822020Revenue 2021: $887,760Expenses 2021: $854,584Net Income 2021: $33,1762021Revenue 2022: $844,879Expenses 2022: $858,448Net Income 2022: -$13,5692022Revenue 2023: $767,714Expenses 2023: $776,700Net Income 2023: -$8,9862023Revenue 2024: $1,291,283Expenses 2024: $827,997Net Income 2024: $463,2862024

Highlighted filing

2024

Revenue$1,291,283
Expenses$827,997
Net Income$463,286

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 29, 2025
Return Version
2023v6.0
Gross Receipts
$1,291,283
Mission and Program Overview

Mission

To provide treatment & rehabilitation services for drug users and potential users. The program also tries to restore individuals to a status of employability and acceptability to society.

To provide treatment & rehabilitation services for drug users and potential users & their families. The program also tries to restore individuals to a status of employability and acceptability to society.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$204,549$468,077▲ $263,528
Savings and Temporary Cash Investments$173,962$301,727▲ $127,765
Pledges and Grants Receivable-$138,525-
Accounts Receivable$66,735$0▼ $66,735
Land, Buildings, and Equipment, Net$21,509$19,574▼ $1,935
Prepaid Expenses and Deferred Charges$3,197$12,307▲ $9,110
Total Assets$472,952$943,210▲ $470,258
Other Assets Total$3,000$3,000→ $0
Liabilities
Accounts Payable and Accrued Expenses$37,435$44,407▲ $6,972
Total Liabilities$37,435$44,407▲ $6,972
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$435,517$898,803▲ $463,286
Total Net Assets Fund Balance$435,517$898,803▲ $463,286
Total Liabilities and Net Assets / Fund Balance$472,952$943,210▲ $470,258

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$19,574$37,999$57,573
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Juan GarciaExecutive DirectorFT$85,000$85,000

Board Members and Trustees

NameTitle
Amalia FuentezPresident
Alfredo MendezDirector
Gloria VasquezDirector
Margarita RossonDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$1,270,231
Program Service Revenue
$20,811
Investment Income
$241
Other Revenue
$0
Change in Net Assets
$463,286

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,291,283
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,291,283
Total Revenue per Form 990
$1,291,283
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$498,703
Other Expenses$329,294
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$287,252$82,504-$369,756
Current Officers, Directors, Trustees, and Key Employees$72,433$18,108-$90,541
Occupancy$61,916$15,479-$77,395
Fees for Services Other$65,273$4,395-$69,668
Insurance$54,899$13,725-$68,624
Office Expenses$33,169$13,294-$46,463
Fees for Services Accounting$36,140$9,035-$45,175
Payroll Taxes$30,725$7,681-$38,406
Other Expenses$3,390$847-$4,237
Travel$1,292$323-$1,615
Total Functional Expenses$659,062$168,935$0$827,997

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$827,997
Total Expenses per Audited Statements$827,997
Total Expenses per Form 990$827,997
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
No
Management duties delegated
No

Governance Explanations

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

A copy of form 990 will be distributed to the board members for review in the following month's board meeting.

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

Considered by board of directors at regular board meetings.

Form 990, Part VI, Section B, Line 15

Annual evaluation is conducted by the board of directors and the result is communicated with the key officer.

Form 990, Part VI, Section C, Line 19

Financial statement is audited annually by the independent auditor. The financial statements are available upon request to the public.

Filing and Contact Details

Filer

Filer Name
Community Service Organization
EIN
30-0080150
Phone
6613279376
Address
1124 BAKER STREET, BAKERSFIELD, CA 93305

Signing Officer

Name
Juan Garcia
Title
Executive Director
Phone
6613279376
Signed
2025-04-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Juan Garcia
Formed
1947
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
10
Volunteers
0

Preparer

Firm
Daniells Phillips Vaughan & Bock
Address
300 NEW STINE ROAD, BAKERSFIELD, CA 93309
Preparer
Joslynn Calistro Ea Mst
Phone
6618347411
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization has adopted the accounting standard on accounting for uncertainty in income taxes, which address the determination of whether tax benefits claimed or expected to be claimed on tax return should be recorded in the financial statements. Under this guidance, the organization may recognize the tax benefit from an uncertain tax position only if it is more-likely-than-not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The guidance on accounting for uncertainty in income taxes also addresses de-recognition, classification, interest and penalties on income taxes, and accounting in interim periods. Management evaluated the organization's tax positions and concluded that they had taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guidance.

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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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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt019574
IRS990ScheduleD/EquipmentGrp/DepreciationAmt037999
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt057573
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0827997
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01291283
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS ADOPTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESS THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THEY HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt019574
IRS990ScheduleD/TotalExpensesPerForm990Amt0827997
IRS990ScheduleD/TotalRevenuePerForm990Amt01291283
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01291283
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0827997
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF FORM 990 WILL BE DISTRIBUTED TO THE BOARD MEMBERS FOR REVIEW IN THE FOLLOWING MONTH'S BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONSIDERED BY BOARD OF DIRECTORS AT REGULAR BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUAL EVALUATION IS CONDUCTED BY THE BOARD OF DIRECTORS AND THE RESULT IS COMMUNICATED WITH THE KEY OFFICER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FINANCIAL STATEMENT IS AUDITED ANNUALLY BY THE INDEPENDENT AUDITOR. THE FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0472952
IRS990/TotalAssetsEOYAmt0943210
IRS990/TotalAssetsGrp/BOYAmt0472952
IRS990/TotalAssetsGrp/EOYAmt0943210
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01270231
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0168935
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0659062
IRS990/TotalFunctionalExpensesGrp/TotalAmt0827997
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt037435
IRS990/TotalLiabilitiesEOYAmt044407
IRS990/TotalLiabilitiesGrp/BOYAmt037435
IRS990/TotalLiabilitiesGrp/EOYAmt044407
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0435517
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0898803
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0659062
IRS990/TotalProgramServiceRevenueAmt020811
IRS990/TotalReportableCompFromOrgAmt085000
IRS990/TotalRevenueGrp/ExclusionAmt0241
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt020811
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01291283
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0472952
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0943210
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0323
IRS990/TravelGrp/ProgramServicesAmt01292
IRS990/TravelGrp/TotalAmt01615
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01124 BAKER STREET
IRS990/USAddress/CityNm0BAKERSFIELD
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd093305
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JUAN GARCIA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06613279376
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMMUNITY SERVICE ORGANIZATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0BEHAVIORAL HEALTH PROGRAM
ReturnHeader/Filer/BusinessNameControlTxt0COMM
ReturnHeader/Filer/EIN0300080150
ReturnHeader/Filer/PhoneNum06613279376
ReturnHeader/Filer/USAddress/AddressLine1Txt01124 BAKER STREET
ReturnHeader/Filer/USAddress/CityNm0BAKERSFIELD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093305
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0952972229
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DANIELLS PHILLIPS VAUGHAN & BOCK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0300 NEW STINE ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BAKERSFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093309
ReturnHeader/PreparerPersonGrp/PhoneNum06618347411
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOSLYNN CALISTRO EA MST
ReturnHeader/ReturnTs02025-05-13T17:39:57-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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