Civic Intelligence

California Alternative Payment Program Association

990 • Fiscal year 2020 • EIN 33-0524397

Jul 01, 2019 to Jun 30, 2020 • Filed on Dec 30, 2020

1451 River Park DriveSacramento, CA 95815

(916) 567-6797

Siviq Scores

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

Liabilities / Assets

66th percentile

0.20x

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

2020 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

53rd percentile

0.10x

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

2020 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2020

Net Margin

31st percentile

-1.3%

Higher net margin than 31% of similar nonprofits.

2020 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

88th percentile

$157,522

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 24.4% of source-year revenue.

2020 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2020

Asset Growth

77th percentile

21%

Faster asset growth than 77% of similar nonprofits.

2020 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

69th percentile

-0.1%

Faster revenue growth than 69% of similar nonprofits.

2020 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$326,401

Up $57,088 (+21%) from 2019

Net Assets

Down

$260,951

Down $8,362 (-3.1%) from 2019

Liabilities

Up

$65,450

Up $65,450 from 2019

Revenue

Down

$645,105

Down $453 (-0.1%) from 2019

Expenses

Up

$653,467

Up $30,277 (+4.9%) from 2019

Net Income

Down

-$8,362

Down $30,730 (-137%) from 2019

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2014: $106,798Liabilities 2014: $0Net Assets 2014: $106,7982014Assets 2016: $202,141Liabilities 2016: $0Net Assets 2016: $202,1412016Assets 2017: $217,928Liabilities 2017: $0Net Assets 2017: $217,9282017Assets 2019: $269,313Liabilities 2019: $0Net Assets 2019: $269,3132019Assets 2020: $326,401Liabilities 2020: $65,450Net Assets 2020: $260,9512020Assets 2021: $467,465Liabilities 2021: $84,124Net Assets 2021: $383,3412021Assets 2025: $185,157Liabilities 2025: $370Net Assets 2025: $184,7872025

Highlighted filing

2020

Assets$326,401
Liabilities$65,450
Net Assets$260,951

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2014: $458,358Expenses 2014: $439,697Net Income 2014: $18,6612014Revenue 2016: $560,941Expenses 2016: $491,447Net Income 2016: $69,4942016Revenue 2017: $600,345Expenses 2017: $584,558Net Income 2017: $15,7872017Revenue 2019: $645,558Expenses 2019: $623,190Net Income 2019: $22,3682019Revenue 2020: $645,105Expenses 2020: $653,467Net Income 2020: -$8,3622020Revenue 2021: $703,344Expenses 2021: $580,954Net Income 2021: $122,3902021Revenue 2025: $1,068,617Expenses 2025: $1,078,134Net Income 2025: -$9,5172025

Highlighted filing

2020

Revenue$645,105
Expenses$653,467
Net Income-$8,362
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Dec 30, 2020
Return Version
2019v5.0
Gross Receipts
$645,105
Mission and Program Overview

Mission

Promote parent choice child care.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$210,665$210,799▲ $134
Cash and Non-Interest-Bearing Accounts$58,647$115,602▲ $56,955
Accounts Receivable-$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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$269,313$326,401▲ $57,088
Other Assets Total$1$0▼ $1
Liabilities
Deferred Revenue-$65,450-
Total Liabilities$0$65,450▲ $65,450
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$269,313$260,951▼ $8,362
Total Net Assets Fund Balance$269,313$260,951▼ $8,362
Total Liabilities and Net Assets / Fund Balance$269,313$326,401▲ $57,088
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$49,917
Program Service Revenue
$595,054
Investment Income
$134
Other Revenue
$0
All Other Contributions
$49,917
Change in Net Assets
$-8,362
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$337,527
Other Expenses$315,940
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$265,190--$265,190
Current Officers, Directors, Trustees, and Key Employees$145,708$11,814-$157,522
Other Salaries and Wages$106,293--$106,293
Other Employee Benefits$53,966--$53,966
Office Expenses$21,591$4,106-$25,697
Payroll Taxes$19,746--$19,746
Occupancy$16,625--$16,625
Fees for Services Accounting-$4,645-$4,645
Insurance$3,783--$3,783
Total Functional Expenses$632,902$20,565$0$653,467
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
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-
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 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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

The governing body is elected by the general membership.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

All board minutes are emailed to the board and are available upon request to the membership

Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings

All board meetings have official minutes taken.

Form 990, Part VI, Line 11B: Form 990 Review Process

The return is emailed to the members of the board.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
California Alternative Payment Program
EIN
33-0524397
Phone
9165676797
Address
1451 River Park Drive, Sacramento, CA 95815

Signing Officer

Name
Denyne Micheletti Colburn
Title
CEO
Signed
2020-12-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Denyne Micheletti Colburn
Formed
1977
Legal Domicile
CA
Voting Board Members
17
Independent Board Members
11
Employees
3

Preparer

Firm
Elder Accountancy
Address
800 HOWE STE 160, SACRAMENTO, CA 95825
Preparer
Michelle R Elder CPA
Phone
9169728297
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The governing body is elected by the general membership.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All board minutes are emailed to the board and are available upon request to the membership
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All board meetings have official minutes taken.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The return is emailed to the members of the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/USAddress/AddressLine1Txt01451 River Park Drive 185
IRS990/USAddress/CityNm0Sacramento
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