Civic Intelligence

California Alternative Payment Program Association

990 • Fiscal year 2023 • EIN 33-0524397

Jul 01, 2022 to Jun 30, 2023 • Filed on May 13, 2024

Organization Profilewww.cappaonline.com

View Organization Page

1435 River Park Drive 406Sacramento, CA 95815

(916) 567-6797

Siviq Scores

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

Liabilities / Assets

78th percentile

0.30x

Higher debt load relative to assets than 78% of similar nonprofits.

2023 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

65th percentile

0.15x

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

2023 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2023

Net Margin

16th percentile

-11%

Higher net margin than 16% of similar nonprofits.

2023 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

97th percentile

$240,750

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 27.6% of source-year revenue.

2023 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2023

Asset Growth

29th percentile

-3.4%

Faster asset growth than 29% of similar nonprofits.

2023 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2021 to 2023

Revenue Growth

58th percentile

11%

Faster revenue growth than 58% of similar nonprofits.

2023 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2021 to 2023

Balance Sheet
Liabilities / Assets78th percentile

Assets

Down

$436,459

Down $31,006 (-6.6%) from 2021

Net Assets

Down

$305,779

Down $77,562 (-20%) from 2021

Liabilities

Up

$130,680

Up $46,556 (+55%) from 2021

Revenue And Expenses
Liabilities / Revenue65th percentileNet Margin16th percentile

Revenue

Up

$871,501

Up $168,157 (+24%) from 2021

Expenses

Up

$969,540

Up $388,586 (+67%) from 2021

Net Income

Down

-$98,039

Down $220,429 (-180%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth29th percentile

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 2023: $436,459Liabilities 2023: $130,680Net Assets 2023: $305,7792023Assets 2025: $185,157Liabilities 2025: $370Net Assets 2025: $184,7872025

Highlighted filing

2023

Assets$436,459
Liabilities$130,680
Net Assets$305,779
Open 2023 Filing

Operations Trend

Revenue Growth58th percentile

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 2023: $871,501Expenses 2023: $969,540Net Income 2023: -$98,0392023Revenue 2025: $1,068,617Expenses 2025: $1,078,134Net Income 2025: -$9,5172025

Highlighted filing

2023

Revenue$871,501
Expenses$969,540
Net Income-$98,039
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 13, 2024
Return Version
2022v5.0
Gross Receipts
$871,501
Mission and Program Overview

Mission

Promote parent choice child care.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$310,908$310,970▲ $62
Cash and Non-Interest-Bearing Accounts$259,785$125,489▼ $134,296
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$570,693$436,459▼ $134,234
Other Assets Total-$0-
Liabilities
Deferred Revenue$160,342$130,650▼ $29,692
Accounts Payable and Accrued Expenses$6,533$30▼ $6,503
Total Liabilities$166,875$130,680▼ $36,195
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$403,818$305,779▼ $98,039
Total Net Assets Fund Balance$403,818$305,779▼ $98,039
Total Liabilities and Net Assets / Fund Balance$570,693$436,459▼ $134,234
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Denyne Micheletti ColburnCEOFT$240,750$240,750

Board Members and Trustees

NameTitle
Rick RichardsonPast President
Gina FromerPresident
Michelle GrahamVice President
Jessica KranzDirector
Joie OwenDirector
Karen MarlattDirector
Kendall HiraiDirector
Leslie ReeceDirector
Mike MichelonDirector
Teri SedrickDirector
Tina BarnaDirector
Jeanne FridolfsMembership Chai
LaVera SmithSecretary
Beth ChiaroTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$564,752
Program Service Revenue
$306,688
Investment Income
$61
Other Revenue
$0
All Other Contributions
$102,577
Change in Net Assets
$-98,039
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$563,601
Other Expenses$405,939
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$216,675$24,075-$240,750
Conferences and Meetings$225,039--$225,039
Other Salaries and Wages$195,351--$195,351
Advertising$119,640--$119,640
Other Employee Benefits$86,519$5,055-$91,574
Payroll Taxes$33,943$1,983-$35,926
Occupancy$32,101--$32,101
Office Expenses$24,766--$24,766
Fees for Services Accounting$3,468$925-$4,393
Total Functional Expenses$937,502$32,038$0$969,540
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, Section A, Line 7A

“The governing body is elected by the general membership.”

Form 990, Part VI, Section A, Line 7B

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

Form 990, Part VI, Section A, Line 8B

“All board meetings have official minutes taken.”

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

“The return is emailed to the members of the board.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
California Alternative Payment Program
EIN
33-0524397
Phone
9165676797
Address
1435 River Park Drive 406, Sacramento, CA 95815

Signing Officer

Name
Denyne Micheletti Colburn
Title
CEO
Signed
2024-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Denyne Micheletti Colburn
Formed
1977
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
11
Employees
4

Preparer

Firm
Elder Accountancy
Address
800 HOWE STE 160, SACRAMENTO, CA 95825
Preparer
Michelle R Elder CPA
Phone
9169728297
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt086519
IRS990/OtherEmployeeBenefitsGrp/TotalAmt091574
IRS990/OtherRevenueTotalAmt00
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IRS990/OtherSalariesAndWagesGrp/TotalAmt0195351
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01983
IRS990/PayrollTaxesGrp/ProgramServicesAmt033943
IRS990/PayrollTaxesGrp/TotalAmt035926
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Denyne Micheletti Colburn
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0Seminars, Mtgs, Conferenc
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0306688
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0306688
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt09902
IRS990/PYInvestmentIncomeAmt061
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0327543
IRS990/PYProgramServiceRevenueAmt0755984
IRS990/PYRevenuesLessExpensesAmt020477
IRS990/PYSalariesCompEmpBnftPaidAmt0417927
IRS990/PYTotalExpensesAmt0745470
IRS990/PYTotalRevenueAmt0765947
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-98039
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0310908
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0310970
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0240750
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Denyne Micheletti Colburn
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0240750
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SubstantiationRequiredInd0true
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
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, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/BOYAmt0570693
IRS990/TotalAssetsGrp/EOYAmt0436459
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IRS990/TotalEmployeeCnt04
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0937502
IRS990/TotalFunctionalExpensesGrp/TotalAmt0969540
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt0130680
IRS990/TotalLiabilitiesGrp/BOYAmt0166875
IRS990/TotalLiabilitiesGrp/EOYAmt0130680
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0403818
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0305779
IRS990/TotalProgramServiceRevenueAmt0306688
IRS990/TotalReportableCompFromOrgAmt0240750
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0306749
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0871501
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0570693
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0436459
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01435 River Park Drive 406
IRS990/USAddress/CityNm0Sacramento
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095815
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0www.cappaonline.com
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Denyne Micheletti Colburn
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0California Alternative Payment Program
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Association
ReturnHeader/Filer/BusinessNameControlTxt0CALI
ReturnHeader/Filer/EIN0330524397
ReturnHeader/Filer/PhoneNum09165676797
ReturnHeader/Filer/USAddress/AddressLine1Txt01435 River Park Drive 406

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$436,459
Liabilities
$130,680
Net assets
$305,779
Revenue
$871,501
Expenses
$969,540
Net income
-$98,039
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.00$0.18$1.07$1.08$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.44$0.13$0.31$0.87$0.97$0.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.47$0.08$0.38$0.70$0.58$0.12
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.07$0.26$0.65$0.65$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.27$0.00$0.27$0.65$0.62$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.22$0.00$0.22$0.60$0.58$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.20$0.00$0.20$0.56$0.49$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.11$0.46$0.44$0.02