Civic Intelligence

Joezer Inc

EIN 32-0043838 • 501(c)3 • Bakersfield, CA

Profile

Group home for minor parents. To provide a supportive and safe home for minor mothers and their children in a caring environment.

3501 Mall View Road No 115-35Bakersfield, CA 93306

n/A

Siviq Scores

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

Liabilities / Assets

96th percentile

1.51x

Higher debt load relative to assets than 96% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

81st percentile

0.28x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

47th percentile

2.8%

Higher net margin than 47% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

89th percentile

52%

Faster asset growth than 89% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

41st percentile

2.0%

Faster revenue growth than 41% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$127,546

Up $43,560 (+52%) from 2016

Liabilities

Up

$193,037

Up $51,089 (+36%) from 2016

Net Assets

Down

-$65,491

Down $7,529 (-13%) from 2016

Revenue

Up

$695,145

Up $13,779 (+2.0%) from 2016

Expenses

Down

$675,743

Down $8,831 (-1.3%) from 2016

Net Income

Up

$19,402

Up $22,610 (+705%) from 2016

Trend Graphs

Balance Sheet Trend

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

$200K$100K$0-$100KAssets 2014: $73,136Liabilities 2014: $147,377Net Assets 2014: -$74,2412014Assets 2015: $94,082Liabilities 2015: $148,836Net Assets 2015: -$54,7542015Assets 2016: $83,986Liabilities 2016: $141,948Net Assets 2016: -$57,9622016Assets 2017: $127,546Liabilities 2017: $193,037Net Assets 2017: -$65,4912017

Highlighted filing

2017

Assets$127,546
Liabilities$193,037
Net Assets-$65,491

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2014: $636,911Expenses 2014: $623,123Net Income 2014: $13,7882014Revenue 2015: $637,764Expenses 2015: $618,277Net Income 2015: $19,4872015Revenue 2016: $681,366Expenses 2016: $684,574Net Income 2016: -$3,2082016Revenue 2017: $695,145Expenses 2017: $675,743Net Income 2017: $19,4022017

Highlighted filing

2017

Revenue$695,145
Expenses$675,743
Net Income$19,402

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 8, 2018
Return Version
2017v2.3
Gross Receipts
$695,145
Mission and Program Overview

Mission

Group home for minor parents

Group home for minor parents. To provide a supportive and safe home for minor mothers and their children in a caring environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors-$121,719-
Accounts Receivable$56,297$58,589▲ $2,292
Land, Buildings, and Equipment, Net$6,702$51,818▲ $45,116
Cash and Non-Interest-Bearing Accounts$20,687$16,273▼ $4,414
Savings and Temporary Cash Investments-$566-
Other Notes and Loans Receivable, Net$300$300→ $0
Total Assets$83,986$127,546▲ $43,560
Liabilities
Other Liabilities$121,842$53,052▼ $68,790
Accounts Payable and Accrued Expenses$20,106$18,266▼ $1,840
Total Liabilities$141,948$193,037▲ $51,089
Net Assets / Fund Balance
Unrestricted Net Assets$-57,962$-65,491▼ $7,529
Total Net Assets Fund Balance$-57,962$-65,491▼ $7,529
Total Liabilities and Net Assets / Fund Balance$83,986$127,546▲ $43,560

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$51,818$31,802$83,620
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Chrsity AbneyCOO/secretary/treasurerFT$59,811$59,811
Billy AbneyCEO/board PresidentFT$54,343$54,343
Patricia AbneyDirector-$72$72

Board Members and Trustees

NameTitle
Joseph McdonaldVice President
Debby Johns-scottDirector
Gayla AndersonDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$533
Program Service Revenue
$693,861
Investment Income
$0
Other Revenue
$751
All Other Contributions
$533
Change in Net Assets
$19,402

Audited Revenue Reconciliation

Revenue per Audited Statements
$695,145
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$695,145
Total Revenue per Form 990
$695,145
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$400,280
Other Expenses$275,463
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$136,827$115,795-$252,622
Current Officers, Directors, Trustees, and Key Employees$108,446$5,708-$114,154
Occupancy$59,163$1,652-$60,815
Insurance$33,248$12,322-$45,570
Payroll Taxes$23,437$10,067-$33,504
Travel$25,623$2,322-$27,945
Depreciation Depletion-$16,940-$16,940
Office Expenses$9,439$3,741-$13,180
Other Expenses$11,692$6,585-$11,692
Fees for Services Accounting-$6,492-$6,492
Fees for Services Other-$4,117-$4,117
Conferences and Meetings-$3,621-$3,621
Interest$2,649--$2,649
Total Functional Expenses$485,391$190,352$0$675,743

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$675,743
Total Expenses per Audited Statements$675,743
Total Expenses per Form 990$675,743
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$121,719-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Notes Payable$53,052
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
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

1. Billy abney-ceo and board president is married to christy abney-coo and board secretary/treasurer. 2. Patricia abney-board director is mother to billy abney-ceo and board president. Patricia abney resigned during 4/2017.

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

Organization's process to review form 990 tax return provided to governing board prior to the filing of such return.

Form 990, Part VI, Section B, Line 15

Compensation process for officers and all key personnel and non key personnl is reviewed annually by the board.

Form 990, Part VI, Section C, Line 19

Governing documents disclosure explanation documents are provided upon request.

Filing and Contact Details

Filer

Filer Name
Joezer Inc
EIN
32-0043838
Phone
6614721518
Address
3501 MALL VIEW ROAD NO 115-35, BAKERSFIELD, CA 93306
Doing Business As
Joezer Group Homes

Signing Officer

Name
Billy Abney
Title
Executive Director
Phone
6614721518
Signed
2018-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Billy Abney
Formed
2006
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
3
Employees
15
Volunteers
0

Preparer

Firm
Daniells Phillips Vaughan & Bock
Address
300 NEW STINE ROAD, BAKERSFIELD, CA 93309
Preparer
Marianne a Diaz Ea
Phone
6618347411
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 1:

Section 1.263(a)-1(f) de minimis safe harbor election for the year ending december 31, 2017 joezer, inc. (ein 32-0043838) is making the de minimis safe harbor election under reg. Sec. 1.263(a)-1(f).

Part XII Line 2C

There were no changes to the oversight process or selection process during the tax year.

Financial Statement Notes

PART X, LINE 2:

The organization has adopted the standard on accounting for uncertainty in income taxes, which address the determination of whether tax benefits claimed or expected to be claimed on a 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS ADOPTED THE STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESS THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A 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/TotalBookValueLandBuildingsAmt051818
IRS990ScheduleD/TotalExpensesPerForm990Amt0675743
IRS990ScheduleD/TotalLiabilityAmt053052
IRS990ScheduleD/TotalRevenuePerForm990Amt0695145
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0695145
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0675743
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt05518
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt15951
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt2110250
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd11
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd21
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd10
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd20
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0PROGRAM EXPENSES
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1PROGRAM EXPENSES
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt2PROGRAM EXPENSES
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd2X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt030000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt114764
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt2120000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0PATRICIA ABNEY
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1BILLY AND CHRISTY ABENY
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm2ALFRED AND ROSEMARY GIUMARRA
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0BOARD MEMBER AND FAMILY MEMBER OF CEO. RESIGNED 4/2017.
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1CEO/PRESIDENT AND COO/SECRETARY/TREASURER OF ORGANIZATION
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt2FAMILY MEMBER OF OFFICER, CHRISTY ABNEY
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd10
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd21
IRS990ScheduleL/TotalBalanceDueAmt0121719
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt01. BILLY ABNEY-CEO AND BOARD PRESIDENT IS MARRIED TO CHRISTY ABNEY-COO AND BOARD SECRETARY/TREASURER. 2. PATRICIA ABNEY-BOARD DIRECTOR IS MOTHER TO BILLY ABNEY-CEO AND BOARD PRESIDENT. PATRICIA ABNEY RESIGNED DURING 4/2017.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION'S PROCESS TO REVIEW FORM 990 TAX RETURN PROVIDED TO GOVERNING BOARD PRIOR TO THE FILING OF SUCH RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION PROCESS FOR OFFICERS AND ALL KEY PERSONNEL AND NON KEY PERSONNL IS REVIEWED ANNUALLY BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS DISCLOSURE EXPLANATION DOCUMENTS ARE PROVIDED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SECTION 1.263(A)-1(F) DE MINIMIS SAFE HARBOR ELECTION FOR THE YEAR ENDING DECEMBER 31, 2017 JOEZER, INC. (EIN 32-0043838) IS MAKING THE DE MINIMIS SAFE HARBOR ELECTION UNDER REG. SEC. 1.263(A)-1(F).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THERE WERE NO CHANGES TO THE OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 1:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART XII LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt083986
IRS990/TotalAssetsEOYAmt0127546
IRS990/TotalAssetsGrp/BOYAmt083986
IRS990/TotalAssetsGrp/EOYAmt0127546
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0533
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0190352
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0485391
IRS990/TotalFunctionalExpensesGrp/TotalAmt0675743
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0141948
IRS990/TotalLiabilitiesEOYAmt0193037
IRS990/TotalLiabilitiesGrp/BOYAmt0141948
IRS990/TotalLiabilitiesGrp/EOYAmt0193037
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-57962
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-65491
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0485391
IRS990/TotalProgramServiceRevenueAmt0693861
IRS990/TotalReportableCompFromOrgAmt0114226
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0694612
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0695145
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt083986
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0127546
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt02322
IRS990/TravelGrp/ProgramServicesAmt025623
IRS990/TravelGrp/TotalAmt027945
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-57962
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-65491
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03501 MALL VIEW ROAD NO 115-35
IRS990/USAddress/CityNm0BAKERSFIELD
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd093306
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BILLY ABNEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06614721518
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JOEZER INC
ReturnHeader/Filer/BusinessNameControlTxt0JOEZ
ReturnHeader/Filer/EIN0320043838
ReturnHeader/Filer/PhoneNum06614721518
ReturnHeader/Filer/USAddress/AddressLine1Txt03501 MALL VIEW ROAD NO 115-35
ReturnHeader/Filer/USAddress/CityNm0BAKERSFIELD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093306
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId02494F37E2D32D8EA7ED92FDD3FF2158D3CDBCA0C
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId03601F967249B8DF7320A7CD8999F915A29C5ADD1
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P

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