Civic Intelligence

Center for Positive Changes

990 • Fiscal year 2023 • EIN 31-1629666

Jan 01, 2023 to Dec 31, 2023 • Filed on Oct 28, 2024

Organization Profilecenterforpositivechanges.org
4950 Waring Rd 4San Diego, CA 92120

(619) 660-3886

Siviq Scores

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

Liabilities / Assets

87th percentile

0.70x

Higher debt load relative to assets than 87% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

53rd percentile

0.20x

Higher debt load relative to revenue than 53% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

46th percentile

2.3%

Higher net margin than 46% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

44th percentile

$114,209

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

81st percentile

25%

Faster asset growth than 81% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

28th percentile

-7.7%

Faster revenue growth than 28% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets87th percentile

Assets

Up

$1,831,651

Up $370,864 (+25%) from 2022

Net Assets

Up

$557,060

Up $144,964 (+35%) from 2022

Liabilities

Up

$1,274,591

Up $225,900 (+22%) from 2022

Revenue And Expenses
Liabilities / Revenue53rd percentileNet Margin46th percentile

Revenue

Down

$6,399,136

Down $536,129 (-7.7%) from 2022

Expenses

Down

$6,254,172

Down $251,861 (-3.9%) from 2022

Net Income

Down

$144,964

Down $284,268 (-66%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth81st percentile

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

$3.0M$2.0M$1.0M$0Assets 2018: $581,095Liabilities 2018: $352,578Net Assets 2018: $228,5172018Assets 2019: $849,613Liabilities 2019: $355,542Net Assets 2019: $494,0712019Assets 2020: $1,339,420Liabilities 2020: $949,342Net Assets 2020: $390,0782020Assets 2021: $1,032,396Liabilities 2021: $597,439Net Assets 2021: $434,9572021Assets 2022: $1,460,787Liabilities 2022: $1,048,691Net Assets 2022: $412,0962022Assets 2023: $1,831,651Liabilities 2023: $1,274,591Net Assets 2023: $557,0602023Assets 2024: $2,025,781Liabilities 2024: $1,329,937Net Assets 2024: $695,8442024

Highlighted filing

2023

Assets$1,831,651
Liabilities$1,274,591
Net Assets$557,060
Open 2023 Filing

Operations Trend

Revenue Growth28th percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2018: $3,684,471Expenses 2018: $3,602,036Net Income 2018: $82,4352018Revenue 2019: $4,151,369Expenses 2019: $3,885,816Net Income 2019: $265,5532019Revenue 2020: $5,126,722Expenses 2020: $5,230,715Net Income 2020: -$103,9932020Revenue 2021: $6,640,942Expenses 2021: $6,596,063Net Income 2021: $44,8792021Revenue 2022: $6,935,265Expenses 2022: $6,506,033Net Income 2022: $429,2322022Revenue 2023: $6,399,136Expenses 2023: $6,254,172Net Income 2023: $144,9642023Revenue 2024: $6,603,262Expenses 2024: $6,464,478Net Income 2024: $138,7842024

Highlighted filing

2023

Revenue$6,399,136
Expenses$6,254,172
Net Income$144,964
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 28, 2024
Return Version
2023v5.1
Gross Receipts
$6,399,136
Mission and Program Overview

Mission

Providing residential care and mental health services to adolescent male and females who have been placed thru the Dept of Social Services and or the Department of Probation for the purpose of receiving such services on a short term basis.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$617,939$646,120▲ $28,181
Cash and Non-Interest-Bearing Accounts$251,299$333,636▲ $82,337
Land, Buildings, and Equipment, Net$116,393$98,140▼ $18,253
Prepaid Expenses and Deferred Charges$4,800$4,800→ $0
Savings and Temporary Cash Investments-$0-
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,460,787$1,831,651▲ $370,864
Other Assets Total$470,356$748,955▲ $278,599
Liabilities
Other Liabilities$439,921$725,932▲ $286,011
Accounts Payable and Accrued Expenses$608,770$548,659▼ $60,111
Total Liabilities$1,048,691$1,274,591▲ $225,900
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$412,096$557,060▲ $144,964
Total Net Assets Fund Balance$412,096$557,060▲ $144,964
Total Liabilities and Net Assets / Fund Balance$1,460,787$1,831,651▲ $370,864

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$66,483$76,891$143,374
Leasehold Improvements$27,120$6,780$33,900
Other Land Buildings$4,537$27,547$32,084
Other Assets Org$715,768--
Compensation and Service Providers
Top Officer Pay44th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Deanna MellosExecutive DirectorFT$114,209$114,209
Anne FordPresidentFT$89,500$89,500

Board Members and Trustees

NameTitle
Dani BrazzleBoard Member
Marlon LewisBoard Member
Yukimi Levas AndersonSecretary
Daniel HarrisonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$6,393,782
Investment Income
$36
Other Revenue
$5,318
Change in Net Assets
$144,964
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,919,124
Other Expenses$1,335,048
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,483,188$536,659-$4,019,847
Occupancy$390,674$113,056-$503,730
Other Employee Benefits$297,552$57,504-$355,056
Payroll Taxes$267,965$72,603-$340,568
Current Officers, Directors, Trustees, and Key Employees$8,944$194,709-$203,653
All Other Expenses$147,893$4,768-$152,661
Fees for Services Accounting-$98,873-$98,873
Other Expenses$51,720$35,175-$86,895
Fees for Services Other$15,000$53,428-$68,428
Insurance-$57,452-$57,452
Depreciation Depletion-$32,511-$32,511
Interest-$3,750-$3,750
Fees for Services Legal-$630-$630
Total Functional Expenses$4,942,186$1,311,986$0$6,254,172
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rou Liability$725,932
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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

“Irs form 990 and all supporting schedules are submitted to the board of directors at the Board of Director's meeting that we hold annually in January of each year. All documents are reviewed and acknowledged prior to filing the returns with the IRS.All members review the form and all supporting documentation to ensure that all funds are appropriated correctly and that all ependitures are allowed, necessary and used to meet the goals and objectives of the program.”

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

“In an effort to guard and protect the corporation against any unreasonable, self dealing, or transactions of wich a conflict may appear, the Board of directors actively monitors and enforce compliance with all policies enacted to safe guard against such behaviors.”

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

“The Board of Directors of Center for Positive Changes has delegated the task of executive compensation review and oversight to the Treasurer of the board who works with the Human Resources Director, who surveys executive compensation,reviews compensation from other non-profit agencies that operate consistient with Center for Positive Changes and that understands operationally the duties and responsibilites of the Executive Director. One the information is compiled it is then shared with the Board in the absence of the Excutive Director and a compensation package is established. Once the package has been established, voted on andapproved, it is shared with the Executive Director.Part”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Center for Positive Changes
EIN
31-1629666
Phone
6196603886
Address
4950 WARING RD 4, SAN DIEGO, CA 92120

Signing Officer

Name
Deanna Mellos
Title
Executive Director
Signed
2024-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Deanna Mellos
Formed
1999
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
5
Employees
123

Preparer

Firm
Ortega Accountancy A Professional Corp
Address
12526 High Bluff Drive Suite 300, San Diego, CA 92130
Preparer
Mario G Ortega
Phone
8586232786
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt15431709
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt05118918
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt04151369
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt036
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt036
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IRS990ScheduleA/OtherIncome170Grp/TotalAmt029510
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt076891
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt06780
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt033187
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1715768
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1ROU ASSET
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt027547
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ROU LIABILITY
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IRS990ScheduleD/TotalLiabilityAmt0725932
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Irs form 990 and all supporting schedules are submitted to the board of directors at the Board of Director's meeting that we hold annually in January of each year. All documents are reviewed and acknowledged prior to filing the returns with the IRS.All members review the form and all supporting documentation to ensure that all funds are appropriated correctly and that all ependitures are allowed, necessary and used to meet the goals and objectives of the program.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1In an effort to guard and protect the corporation against any unreasonable, self dealing, or transactions of wich a conflict may appear, the Board of directors actively monitors and enforce compliance with all policies enacted to safe guard against such behaviors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board of Directors of Center for Positive Changes has delegated the task of executive compensation review and oversight to the Treasurer of the board who works with the Human Resources Director, who surveys executive compensation,reviews compensation from other non-profit agencies that operate consistient with Center for Positive Changes and that understands operationally the duties and responsibilites of the Executive Director. One the information is compiled it is then shared with the Board in the absence of the Excutive Director and a compensation package is established. Once the package has been established, voted on andapproved, it is shared with the Executive Director.Part
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No documents available 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 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04942186
IRS990/TotalFunctionalExpensesGrp/TotalAmt06254172
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/EOYAmt01274591
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IRS990/TotalProgramServiceRevenueAmt06393782
IRS990/TotalReportableCompFromOrgAmt0203709
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01831651
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04950 WARING RD 4
IRS990/USAddress/CityNm0SAN DIEGO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092120
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0centerforpositivechanges.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DEANNA MELLOS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CENTER FOR POSITIVE CHANGES
ReturnHeader/Filer/BusinessNameControlTxt0CENT

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,831,651
Liabilities
$1,274,591
Net assets
$557,060
Revenue
$6,399,136
Expenses
$6,254,172
Net income
$144,964
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.03$1.33$0.70$6.60$6.46$0.14
2023Detailed filing. Detailed filing data is available for this year.$1.83$1.27$0.56$6.40$6.25$0.14
2022Detailed filing. Detailed filing data is available for this year.$1.46$1.05$0.41$6.94$6.51$0.43
2021Detailed filing. Detailed filing data is available for this year.$1.03$0.60$0.43$6.64$6.60$0.04
2020Detailed filing. Detailed filing data is available for this year.$1.34$0.95$0.39$5.13$5.23$0.10
2019Detailed filing. Detailed filing data is available for this year.$0.85$0.36$0.49$4.15$3.89$0.27
2018Detailed filing. Detailed filing data is available for this year.$0.58$0.35$0.23$3.68$3.60$0.08