Civic Intelligence

Therapy Center Inc

EIN 33-0248878 • 501(c)3 • LA Mesa, CA

Profile

The challenge center is committed to providing skilled physical therapy, specialized fitness and welness programs to rehabilitate, raise the level of independence, and improve the quality of life for children, adults, and seniors with severe disabilities, as well as their families and caregivers. The center serves people of all ages with disabilities, including spinal cord injury, stroke, cerebral palsy, muscular dystrophy, parkinson's disease, rheumatoid arthritis, or any disease state that has significantly impacted a person's level of function. The center works vigorously to provide affordable long-term physical rehabilitation to those who have survived catastrophic injury or illness by delivering quality clinical services on an income-based, sliding fee scale, offering vital options for care. Challenge center: restoring health, providing hope and transforming lives.

5540 Lake Park WayLA Mesa, CA 91942

challengecenter.org

Siviq Scores

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

Liabilities / Assets

66th percentile

0.09x

Higher debt load relative to assets than 66% of similar nonprofits.

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

Liabilities / Revenue

64th percentile

0.06x

Higher debt load relative to revenue than 64% of similar nonprofits.

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

Net Margin

49th percentile

4.0%

Higher net margin than 49% 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

55th percentile

5.6%

Faster asset growth than 55% of similar nonprofits.

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

Revenue Growth

23rd percentile

-11%

Faster revenue growth than 23% of similar nonprofits.

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

Assets

Up

$825,647

Up $152,930 (+23%) from 2022

Liabilities

Up

$75,142

Up $16,034 (+27%) from 2022

Net Assets

Up

$750,505

Up $136,896 (+22%) from 2022

Revenue

Up

$988,347

Up $69,467 (+7.6%) from 2022

Expenses

Down

$851,451

Down $30,843 (-3.5%) from 2022

Net Income

Up

$136,896

Up $100,310 (+274%) from 2022

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $221,676Liabilities 2010: $107,036Net Assets 2010: $114,6402010Assets 2011: $211,642Liabilities 2011: $97,665Net Assets 2011: $113,9772011Assets 2012: $281,826Liabilities 2012: $93,324Net Assets 2012: $188,5022012Assets 2013: $240,234Liabilities 2013: $98,280Net Assets 2013: $141,9542013Assets 2014: $265,534Liabilities 2014: $86,803Net Assets 2014: $178,7312014Assets 2015: $263,290Liabilities 2015: $88,524Net Assets 2015: $174,7662015Assets 2016: $258,293Liabilities 2016: $83,839Net Assets 2016: $174,4542016Assets 2020: $568,519Liabilities 2020: $84,304Net Assets 2020: $484,2152020Assets 2021: $637,289Liabilities 2021: $60,266Net Assets 2021: $577,0232021Assets 2022: $672,717Liabilities 2022: $59,108Net Assets 2022: $613,6092022Assets 2023: $825,647Liabilities 2023: $75,142Net Assets 2023: $750,5052023

Highlighted filing

2023

Assets$825,647
Liabilities$75,142
Net Assets$750,505

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $483,5952010Expenses 2011: $478,2982011Expenses 2012: $598,2062012Revenue 2013: $656,138Expenses 2013: $702,686Net Income 2013: -$46,5482013Revenue 2014: $819,435Expenses 2014: $782,658Net Income 2014: $36,7772014Revenue 2015: $709,500Expenses 2015: $713,465Net Income 2015: -$3,9652015Revenue 2016: $724,872Expenses 2016: $725,184Net Income 2016: -$3122016Revenue 2020: $806,551Expenses 2020: $737,957Net Income 2020: $68,5942020Revenue 2021: $1,033,710Expenses 2021: $915,902Net Income 2021: $117,8082021Revenue 2022: $918,880Expenses 2022: $882,294Net Income 2022: $36,5862022Revenue 2023: $988,347Expenses 2023: $851,451Net Income 2023: $136,8962023

Highlighted filing

2023

Revenue$988,347
Expenses$851,451
Net Income$136,896

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Aug 27, 2024
Return Version
2023v5.0
Gross Receipts
$988,347
Mission and Program Overview

Mission

The Challenge Center is committed to providing skilled physical therapy, specialized fitness and wellness programs to rehabilitate, raise the level of independence, and improve the quality of life for children, adults and seniors with severe disabilities, as well as their families and caregivers. The Center serves people of all ages with disabilities, including Spinal Cord Injury, Stroke, Cerebral Palsy, Muscular Dystrophy, Parkinson's Disease, Rheumatoid Arthritis, or any disease state that has significantly impacted a person's level of function. The Center works vigorously to provide affordable long-term physical rehabilitation to those who have survived catastrophic injury or illness by delivering quality clinical services on an income-based, sliding fee scale, offering vital options for care.

The challenge center is committed to providing skilled physical therapy, specialized fitness and welness programs to rehabilitate, raise the level of independence, and improve the quality of life for children, adults, and seniors with severe disabilities, as well as their families and caregivers. The center serves people of all ages with disabilities, including spinal cord injury, stroke, cerebral palsy, muscular dystrophy, parkinson's disease, rheumatoid arthritis, or any disease state that has significantly impacted a person's level of function. The center works vigorously to provide affordable long-term physical rehabilitation to those who have survived catastrophic injury or illness by delivering quality clinical services on an income-based, sliding fee scale, offering vital options for care. Challenge center: restoring health, providing hope and transforming lives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$438,699$556,624▲ $117,925
Savings and Temporary Cash Investments$77,146$77,454▲ $308
Land, Buildings, and Equipment, Net$69,824$66,635▼ $3,189
Accounts Receivable$13,906$49,271▲ $35,365
Pledges and Grants Receivable$35,750$35,750→ $0
Prepaid Expenses and Deferred Charges$27,158$29,679▲ $2,521
Total Assets$672,717$825,647▲ $152,930
Other Assets Total$10,234$10,234→ $0
Liabilities
Accounts Payable and Accrued Expenses$49,108$65,142▲ $16,034
Unsecured Notes Loans Payable$10,000$10,000→ $0
Total Liabilities$59,108$75,142▲ $16,034
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$384,384$569,883▲ $185,499
Net Assets With Donor Restrictions$229,225$180,622▼ $48,603
Total Net Assets Fund Balance$613,609$750,505▲ $136,896
Total Liabilities and Net Assets / Fund Balance$672,717$825,647▲ $152,930

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$58,535$226,815$285,350
Land$8,100-$8,100
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tiffany PiquilloudExecutive DiFT$136,569$136,569

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$491,529
Program Service Revenue
$495,068
Investment Income
$309
Other Revenue
$1,441
All Other Contributions
$491,529
Change in Net Assets
$136,896
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$507,719
Other Expenses$174,787
Grants and Similar Amounts Paid$168,945
Total Fundraising Expense$75,812
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$268,519$13,332$10,136$291,987
Grants to Domestic Individuals$168,945--$168,945
Current Officers, Directors, Trustees, and Key Employees$68,285$40,971$27,314$136,570
Occupancy$34,768$2,080$3,862$40,710
Other Employee Benefits$29,017$4,678$3,226$36,921
Payroll Taxes$27,512$4,436$3,059$35,007
Information Technology$18,381$1,608$2,987$22,976
Depreciation Depletion$14,564$1,278$2,365$18,207
Fees for Services Other$300-$13,000$13,300
Fees for Services Accounting$10,311$902$1,675$12,888
Insurance$9,686$847$1,574$12,107
Advertising$7,897$691$2,312$10,900
Office Expenses$8,191$725$1,332$10,248
Pension Plan Contributions$5,618$988$628$7,234
All Other Expenses$5,236$759$725$6,720
Other Expenses$3,161$426$884$3,161
Conferences and Meetings$1,454--$1,454
Travel$1,022--$1,022
Interest-$1-$1
Total Functional Expenses$700,854$74,785$75,812$851,451
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
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
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, Page 6, Part VI, Line 11B

The executive director has the authority to review and approve the filing of the form 990.

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

All board members are required to acknowledge and sign the organization's conflict of interest policy on an annual basis.

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

The executive director's performance is reviewed annually by the board of directors

Form 990, Page 6, Part VI, Line 19

Governing documents, conflict of interest policy and financial statements are available upon written request in advance.

Filing and Contact Details

Filer

Filer Name
Therapy Center Inc
EIN
33-0248878
Phone
6196678644
Address
5540 LAKE PARK WAY, LA MESA, CA 91942

Signing Officer

Name
Tiffany Piquilloud
Title
Executive Director
Phone
6196678644
Signed
2024-08-27

Organization Details

Principal Officer
Tiffany Piquilloud
Formed
1987
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
22

Preparer

Firm
Jennifer G Thomas CPA Acctcy Corp
Address
3130 FIFTH AVE SUITE 6, SAN DIEGO, CA 92103
Preparer
Jennifer G Thomas CPA
Phone
6197360077
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The challenge center is committed to providing skilled physical therapy, specialized fitness and welness programs to rehabilitate, raise the level of independence, and improve the quality of life for children, adults, and seniors with severe disabilities, as well as their families and caregivers. The center serves people of all ages with disabilities, including spinal cord injury, stroke, cerebral palsy, muscular dystrophy, parkinson's disease, rheumatoid arthritis, or any disease state that has significantly impacted a person's level of function. The center works vigorously to provide affordable long-term physical rehabilitation to those who have survived catastrophic injury or illness by delivering quality clinical services on an income-based, sliding fee scale, offering vital options for care. Challenge center: restoring health, providing hope and transforming lives.

Form 990, Page 2, Part III, Line 4A

Program 1: extended physical therapy program services: treats persons with disabilities and seniors after their insurance coverage is exhausted, for the length of time needed to fully maximize function and provides the medical and expert support medically complex/disabled persons require to participate in an effective exercise program. Over 97% of physical therapy clients made significant progress towards their functional goals. As clients increase their independence, family members who have had to leave their jobs to care for loved-ones have been able to resume their lives and return to work. Mothers are enabled to independently care for their children and end costly daycare. Elderly couples and singles are able to stay and enjoy their golden years in their own home.

Form 990, Page 2, Part III, Line 4B

Program 2: health and wellness program services include: assisted fitness, balance and conditioning classes, aquatics, yoga, and more for lifelong health and function. During the past year, 96% of the center's clients reported improvements in one or more areas of function, fitness level, psychological well-being, and/or quality of life. Also, over 97 %of balance class participants demonstrate measurable improvement of the 10 meter walk test - a key indicator of fall risk and overall level of function. The effects of our program do not end at our doorway. The positive ripple effects are far-reaching and extend the benefits to many more individuals in the community. Through better fitness, function, and wellness, seniors and persons with disabilities are empowered to secure the freedom to work, learn, and engage in their families' communities.

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IRS990/ActivityOrMissionDesc0THE CHALLENGE CENTER IS COMMITTED TO PROVIDING SKILLED PHYSICAL THERAPY, SPECIALIZED FITNESS AND WELNESS PROGRAMS TO REHABILITATE, RAISE THE LEVEL OF INDEPENDENCE, AND IMPROVE THE QUALITY OF LIFE FOR CHILDREN, ADULTS, AND SENIORS WITH SEVERE DISABILITIES, AS WELL AS THEIR FAMILIES AND CAREGIVERS. THE CENTER SERVES PEOPLE OF ALL AGES WITH DISABILITIES, INCLUDING SPINAL CORD INJURY, STROKE, CEREBRAL PALSY, MUSCULAR DYSTROPHY, PARKINSON'S DISEASE, RHEUMATOID ARTHRITIS, OR ANY DISEASE STATE THAT HAS SIGNIFICANTLY IMPACTED A PERSON'S LEVEL OF FUNCTION. THE CENTER WORKS VIGOROUSLY TO PROVIDE AFFORDABLE LONG-TERM PHYSICAL REHABILITATION TO THOSE WHO HAVE SURVIVED CATASTROPHIC INJURY OR ILLNESS BY DELIVERING QUALITY CLINICAL SERVICES ON AN INCOME-BASED, SLIDING FEE SCALE, OFFERING VITAL OPTIONS FOR CARE. CHALLENGE CENTER: RESTORING HEALTH, PROVIDING HOPE AND TRANSFORMING LIVES.
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IRS990/MissionDesc0THE CHALLENGE CENTER IS COMMITTED TO PROVIDING SKILLED PHYSICAL THERAPY, SPECIALIZED FITNESS AND WELNESS PROGRAMS TO REHABILITATE, RAISE THE LEVEL OF INDEPENDENCE, AND IMPROVE THE QUALITY OF LIFE FOR CHILDREN, ADULTS, AND SENIORS WITH SEVERE DISABILITIES, AS WELL AS THEIR FAMILIES AND CAREGIVERS. THE CENTER SERVES PEOPLE OF ALL AGES WITH DISABILITIES, INCLUDING SPINAL CORD INJURY, STROKE, CEREBRAL PALSY, MUSCULAR DYSTROPHY, PARKINSON'S DISEASE, RHEUMATOID ARTHRITIS, OR ANY DISEASE STATE THAT HAS SIGNIFICANTLY IMPACTED A PERSON'S LEVEL OF FUNCTION. THE CENTER WORKS VIGOROUSLY TO PROVIDE AFFORDABLE LONG-TERM PHYSICAL REHABILITATION TO THOSE WHO HAVE SURVIVED CATASTROPHIC INJURY OR ILLNESS BY DELIVERING QUALITY CLINICAL SERVICES ON AN INCOME-BASED, SLIDING FEE SCALE, OFFERING VITAL OPTIONS FOR CARE. CHALLENGE CENTER: RESTORING HEALTH, PROVIDING HOPE AND TRANSFORMING LIVES.
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IRS990/ProgSrvcAccomActy2Grp/Desc0PROGRAM 2: HEALTH AND WELLNESS PROGRAM SERVICES INCLUDE: ASSISTED FITNESS, BALANCE AND CONDITIONING CLASSES, AQUATICS, YOGA, AND MORE FOR LIFELONG HEALTH AND FUNCTION. DURING THE PAST YEAR, 96% OF THE CENTER'S CLIENTS REPORTED IMPROVEMENTS IN ONE OR MORE AREAS OF FUNCTION, FITNESS LEVEL, PSYCHOLOGICAL WELL-BEING, AND/OR QUALITY OF LIFE. ALSO, OVER 97 %OF BALANCE CLASS PARTICIPANTS DEMONSTRATE MEASURABLE IMPROVEMENT OF THE 10 METER WALK TEST - A KEY INDICATOR OF FALL RISK AND OVERALL LEVEL OF FUNCTION. THE EFFECTS OF OUR PROGRAM DO NOT END AT OUR DOORWAY. THE POSITIVE RIPPLE EFFECTS ARE FAR-REACHING AND EXTEND THE BENEFITS TO MANY MORE INDIVIDUALS IN THE COMMUNITY. THROUGH BETTER FITNESS, FUNCTION, AND WELLNESS, SENIORS AND PERSONS WITH DISABILITIES ARE EMPOWERED TO SECURE THE FREEDOM TO WORK, LEARN, AND ENGAGE IN THEIR FAMILIES' COMMUNITIES.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0EQUIP, SUPPLY & MERCH SALES 4,844
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CHALLENGE CENTER IS COMMITTED TO PROVIDING SKILLED PHYSICAL THERAPY, SPECIALIZED FITNESS AND WELNESS PROGRAMS TO REHABILITATE, RAISE THE LEVEL OF INDEPENDENCE, AND IMPROVE THE QUALITY OF LIFE FOR CHILDREN, ADULTS, AND SENIORS WITH SEVERE DISABILITIES, AS WELL AS THEIR FAMILIES AND CAREGIVERS. THE CENTER SERVES PEOPLE OF ALL AGES WITH DISABILITIES, INCLUDING SPINAL CORD INJURY, STROKE, CEREBRAL PALSY, MUSCULAR DYSTROPHY, PARKINSON'S DISEASE, RHEUMATOID ARTHRITIS, OR ANY DISEASE STATE THAT HAS SIGNIFICANTLY IMPACTED A PERSON'S LEVEL OF FUNCTION. THE CENTER WORKS VIGOROUSLY TO PROVIDE AFFORDABLE LONG-TERM PHYSICAL REHABILITATION TO THOSE WHO HAVE SURVIVED CATASTROPHIC INJURY OR ILLNESS BY DELIVERING QUALITY CLINICAL SERVICES ON AN INCOME-BASED, SLIDING FEE SCALE, OFFERING VITAL OPTIONS FOR CARE. CHALLENGE CENTER: RESTORING HEALTH, PROVIDING HOPE AND TRANSFORMING LIVES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PROGRAM 1: EXTENDED PHYSICAL THERAPY PROGRAM SERVICES: TREATS PERSONS WITH DISABILITIES AND SENIORS AFTER THEIR INSURANCE COVERAGE IS EXHAUSTED, FOR THE LENGTH OF TIME NEEDED TO FULLY MAXIMIZE FUNCTION AND PROVIDES THE MEDICAL AND EXPERT SUPPORT MEDICALLY COMPLEX/DISABLED PERSONS REQUIRE TO PARTICIPATE IN AN EFFECTIVE EXERCISE PROGRAM. OVER 97% OF PHYSICAL THERAPY CLIENTS MADE SIGNIFICANT PROGRESS TOWARDS THEIR FUNCTIONAL GOALS. AS CLIENTS INCREASE THEIR INDEPENDENCE, FAMILY MEMBERS WHO HAVE HAD TO LEAVE THEIR JOBS TO CARE FOR LOVED-ONES HAVE BEEN ABLE TO RESUME THEIR LIVES AND RETURN TO WORK. MOTHERS ARE ENABLED TO INDEPENDENTLY CARE FOR THEIR CHILDREN AND END COSTLY DAYCARE. ELDERLY COUPLES AND SINGLES ARE ABLE TO STAY AND ENJOY THEIR GOLDEN YEARS IN THEIR OWN HOME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PROGRAM 2: HEALTH AND WELLNESS PROGRAM SERVICES INCLUDE: ASSISTED FITNESS, BALANCE AND CONDITIONING CLASSES, AQUATICS, YOGA, AND MORE FOR LIFELONG HEALTH AND FUNCTION. DURING THE PAST YEAR, 96% OF THE CENTER'S CLIENTS REPORTED IMPROVEMENTS IN ONE OR MORE AREAS OF FUNCTION, FITNESS LEVEL, PSYCHOLOGICAL WELL-BEING, AND/OR QUALITY OF LIFE. ALSO, OVER 97 %OF BALANCE CLASS PARTICIPANTS DEMONSTRATE MEASURABLE IMPROVEMENT OF THE 10 METER WALK TEST - A KEY INDICATOR OF FALL RISK AND OVERALL LEVEL OF FUNCTION. THE EFFECTS OF OUR PROGRAM DO NOT END AT OUR DOORWAY. THE POSITIVE RIPPLE EFFECTS ARE FAR-REACHING AND EXTEND THE BENEFITS TO MANY MORE INDIVIDUALS IN THE COMMUNITY. THROUGH BETTER FITNESS, FUNCTION, AND WELLNESS, SENIORS AND PERSONS WITH DISABILITIES ARE EMPOWERED TO SECURE THE FREEDOM TO WORK, LEARN, AND ENGAGE IN THEIR FAMILIES' COMMUNITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR HAS THE AUTHORITY TO REVIEW AND APPROVE THE FILING OF THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL BOARD MEMBERS ARE REQUIRED TO ACKNOWLEDGE AND SIGN THE ORGANIZATION'S CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE EXECUTIVE DIRECTOR'S PERFORMANCE IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON WRITTEN REQUEST IN ADVANCE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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