Civic Intelligence

San Diego Second Chance Program

990 • Fiscal year 2017 • EIN 33-0539640

Jul 01, 2016 to Jun 30, 2017 • Filed on May 11, 2018

6145 Imperial AvenueSan Diego, CA 92114

(619) 234-8888

Siviq Scores

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

Liabilities / Assets

78th percentile

0.56x

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

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

82nd percentile

1.06x

Higher debt load relative to revenue than 82% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

10th percentile

-24%

Higher net margin than 10% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

15th percentile

-5.3%

Faster asset growth than 15% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

79th percentile

26%

Faster revenue growth than 79% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Down

$9,211,194

Down $513,658 (-5.3%) from 2016

Net Assets

Down

$4,062,350

Down $1,153,942 (-22%) from 2016

Liabilities

Up

$5,148,844

Up $640,284 (+14%) from 2016

Revenue

Up

$4,853,469

Up $1,010,239 (+26%) from 2016

Expenses

Up

$6,021,277

Up $2,479,991 (+70%) from 2016

Net Income

Down

-$1,167,808

Down $1,469,752 (-487%) from 2016

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2012: $11,258,632Liabilities 2012: $7,082,074Net Assets 2012: $4,176,5582012Assets 2013: $9,319,082Liabilities 2013: $4,842,851Net Assets 2013: $4,476,2312013Assets 2014: $9,274,163Liabilities 2014: $4,681,716Net Assets 2014: $4,592,4472014Assets 2015: $9,501,124Liabilities 2015: $4,583,461Net Assets 2015: $4,917,6632015Assets 2016: $9,724,852Liabilities 2016: $4,508,560Net Assets 2016: $5,216,2922016Assets 2017: $9,211,194Liabilities 2017: $5,148,844Net Assets 2017: $4,062,3502017Assets 2018: $8,948,209Liabilities 2018: $5,366,800Net Assets 2018: $3,581,4092018Assets 2019: $7,766,986Liabilities 2019: $3,726,988Net Assets 2019: $4,039,9982019Assets 2020: $8,439,842Liabilities 2020: $4,490,915Net Assets 2020: $3,948,9272020Assets 2021: $7,187,602Liabilities 2021: $3,832,639Net Assets 2021: $3,354,9632021Assets 2022: $7,056,158Liabilities 2022: $4,072,846Net Assets 2022: $2,983,3122022Assets 2023: $6,714,354Liabilities 2023: $4,480,484Net Assets 2023: $2,233,8702023Assets 2024: $6,354,980Liabilities 2024: $4,690,762Net Assets 2024: $1,664,2182024

Highlighted filing

2017

Assets$9,211,194
Liabilities$5,148,844
Net Assets$4,062,350

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $3,711,7792012Expenses 2013: $3,096,6932013Revenue 2014: $3,052,641Expenses 2014: $2,952,811Net Income 2014: $99,8302014Revenue 2015: $3,270,589Expenses 2015: $2,943,265Net Income 2015: $327,3242015Revenue 2016: $3,843,230Expenses 2016: $3,541,286Net Income 2016: $301,9442016Revenue 2017: $4,853,469Expenses 2017: $6,021,277Net Income 2017: -$1,167,8082017Revenue 2018: $5,033,129Expenses 2018: $5,516,659Net Income 2018: -$483,5302018Revenue 2019: $5,798,329Expenses 2019: $5,342,846Net Income 2019: $455,4832019Revenue 2020: $5,015,035Expenses 2020: $5,106,106Net Income 2020: -$91,0712020Revenue 2021: $4,875,250Expenses 2021: $5,495,523Net Income 2021: -$620,2732021Revenue 2022: $2,836,854Expenses 2022: $4,197,011Net Income 2022: -$1,360,1572022Revenue 2023: $3,922,380Expenses 2023: $4,504,129Net Income 2023: -$581,7492023Revenue 2024: $4,386,432Expenses 2024: $4,893,126Net Income 2024: -$506,6942024

Highlighted filing

2017

Revenue$4,853,469
Expenses$6,021,277
Net Income-$1,167,808
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 11, 2018
Return Version
2016v3.0
Gross Receipts
$5,907,696
Mission and Program Overview

Mission

To disrupt the cycles of incarceration and poverty by helping people find their way to self-sufficiency.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$8,112,942$6,966,882▼ $1,146,060
Cash and Non-Interest-Bearing Accounts$526,705$1,028,895▲ $502,190
Accounts Receivable$475,831$776,511▲ $300,680
Prepaid Expenses and Deferred Charges$47,516$53,983▲ $6,467
Savings and Temporary Cash Investments$217,413$47,304▼ $170,109
Intangible Assets$24,100$7,246▼ $16,854
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-
Inventories for Sale or Use-$0-
Total Assets$9,724,852$9,211,194▼ $513,658
Other Assets Total$320,345$330,373▲ $10,028
Liabilities
Mortgage Notes Payable Secured by Investment Property$4,166,582$3,380,125▼ $786,457
Other Liabilities$103,000$1,378,500▲ $1,275,500
Accounts Payable and Accrued Expenses$238,978$390,219▲ $151,241
Total Liabilities$4,508,560$5,148,844▲ $640,284
Net Assets / Fund Balance
Unrestricted Net Assets$5,042,121$3,870,234▼ $1,171,887
Permanently Rstr Net Assets$130,000$130,000→ $0
Temporarily Rstr Net Assets$44,171$62,116▲ $17,945
Total Net Assets Fund Balance$5,216,292$4,062,350▼ $1,153,942
Total Liabilities and Net Assets / Fund Balance$9,724,852$9,211,194▼ $513,658

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,126,246$1,396,885$3,523,131
Land$2,818,350-$2,818,350
Leasehold Improvements$1,992,161$424,595$2,416,756
Equipment$30,125$215,640$245,765

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$130,548-▲ $15,146$5,118$140,576
2015$137,207-▼ $2,090$4,569$130,548
2014$140,483-▲ $1,174$4,450$137,207
2013$100,000---$100,000
2012$100,000---$100,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Robert ColemanPresident & CEOFT$163,370$28,608$191,978

Board Members and Trustees

NameTitle
Dan SchwimmerChairman
Bennet Greenwaldpast chair
Hamilton Arendesnvice chair
Angie ElsburyBoard Member
David DeitchBoard Member
Debbie Pederson-nunezBoard Member
Dr Shaun AustinBoard Member
Gary StrawbridgeBoard Member
Kenneth R Van DammeBoard Member
Marianne NelsonBoard Member
Marlene TaylorBoard Member
Mg KristianBoard Member
Robert ItoBoard Member
Stephen ChinBoard Member
William D GoreBoard Member
Judy LawtonSecretary
Jonathan ShultzTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
UCSD Outpatient Psychiatric ServiceSClinical Services140 ARBOR DR, San Diego, CA 92103-0851$171,688
UCSD Department of PsychiatryConsulting9500 GILMAN DR, La Jolla, CA 92093$103,079
Revenue and Support

Revenue Composition

Contributions and Grants
$3,376,884
Program Service Revenue
$1,157,430
Investment Income
$332,937
Other Revenue
$-13,782
All Other Contributions
$504,187
Change in Net Assets
$-1,167,808

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,853,469
Revenue Not Reported on Form 990
$49,574
Total Revenue per Audited Statements
$4,903,043
Total Revenue per Form 990
$4,853,469
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,409,470
Salaries, Compensation, and Employee Benefits$2,611,807
Total Fundraising Expense$465,090
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,631,945$185,973$222,749$2,040,667
Fees for Services Other$617,562$7,665$7,584$632,811
All Other Expenses$628,379$-428,245$99,824$299,958
Depreciation Depletion$197,812$37,191$12,847$247,850
Payroll Taxes$178,366$35,406$21,281$235,053
Current Officers, Directors, Trustees, and Key Employees-$157,250$27,750$185,000
Interest$164,492--$164,492
Other Employee Benefits$110,121$29,588$11,378$151,087
Other Expenses$114,173$18,740$2,881$135,794
Insurance$31,995$45,011$1,637$78,643
Travel$58,654$6,565$2,401$67,620
Advertising$282$27$46,738$47,047
Fees for Services Legal$1,008$20,266-$21,274
Fees for Services Accounting-$16,295-$16,295
Total Functional Expenses$4,235,962$1,320,225$465,090$6,021,277

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,056,985
Expenses per Audited Statements$6,021,277
Total Expenses per Form 990$6,021,277
Expenses Not Reported on Form 990$35,708
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$35,708
Fundraising Gross Income$7,700
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Orange Is the New Black$84,481$7,700$9,213$-1,513
Total Events$84,481$7,700$35,708$-28,008
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
Legal Settlement$1,378,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The completed form is reviewed by the audit committee, treasurer, and finance committee chair and distributed to the members of the board for review prior to signature and filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

All board members are reminded at least annually of the agency's conflict of interest policy and requirements. Each member submits a written confirmation regarding any conflicts of interests.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The executive committee of the board of directors performed a competitive analysis using data provided by non-profit management solutions, non-profit times, center for nonprofit management, and members of other local non-profit boards of directors.

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

THE AGENCY MAKES AVAILABLE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST STATEMENTS, AUDITED FINANCIAL STATEMENTS, AND TAX RETURNS ON REQUEST. tHE AUDITED FINANCIAL STATEMENTS AND TAX RETURNS ARE ALSO AVAILABLE ON THE AGENCY WEBSITE.

Filing and Contact Details

Filer

Filer Name
San Diego Second Chance Program
EIN
33-0539640
Phone
6192348888
Address
6145 IMPERIAL AVENUE, SAN DIEGO, CA 92114

Signing Officer

Name
Sarah J Slaughter
Title
CFO
Signed
2018-05-11
Discuss with paid preparer
Yes

Organization Details

Formed
1993
Legal Domicile
CA
Voting Board Members
18
Independent Board Members
18
Employees
65
Volunteers
50

Preparer

Firm
Leaf & Cole LLP
Address
2810 Camino Del Rio South Suite 200, San Diego, CA 92108-3820
Preparer
Michael J Zizzi
Phone
6192947200
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Second Chance Academy is a collaborative program developed by Second Chance and the University of California, San Diegos Department of Psychiatry. Its purpose is to provide comprehensive training to build the capacity of individuals working in the field of reentry; community-based organizations; county, state and federal agencies, and national providers of addiction treatment and sober living housing to reduce recidivism and improve community safety.

Form 990, Part III, Line 1 - Organization Mission

To disrupt the cycles of incarceration and poverty by helping people find their way to self-sufficiency. SECOND CHANCE CREATES OPPORTUNITIES FOR PEOPLE TO TRANSFORM THEIR OWN LIVES BY FOSTERING BEHAVIORAL CHANGES THAT PROMOTE PERSONAL RESPONSIBILITY, HEALTHY RELATIONSHIPS, AND POSITIVE CONTRIBUTIONS TO SOCIETY. WE ACCOMPLISH THIS THROUGH PROGRAMS THAT PROVIDE JOB READINESS AND LIFE SKILLS TRAINING, JOB PLACEMENT, BEHAVIORAL HEALTH AND PRISONER RE-ENTRY SERVICES, RELAPSE PREVENTION, AND SOBER-LIVING HOUSING FOR ADULTS AND YOUTH IN NEED.

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

Endowment is for general support of organization.

Part X : FIN48 Footnote

San Diego Second Chance Program is a public charity and is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and Section 23701(d) of the California Revenue and Taxation Code. Second Chance believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. San Diego Second Chance Program is not a private foundation.San Diego Second Chance Properties, LLC and Second Chance San Diego Headquarters, LLC are disregarded entities for tax purposes. No provision or benefit for income taxes for the LLCs has been included in these consolidated statements, since taxable income (loss) passes through to, and is reportable by, the member individually.San Diego Second Chance Programs Return of Organization Exempt from Income Tax for the years ended June 30, 2017, 2016, 2015, and 2014 and the LLCs tax returns for the years ended June 30, 2017, 2016, 2015, and 2014, are subject to examination by the Internal Revenue Service and State taxing authorities, generally three to four years after the returns were filed.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Special event expense $35708

Part XII, Line 2D: Other expenses and losses per audited F/S

Special event expense $35708

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IRS990/Desc0Strive Forward Juvenile Justice Initiative focuses on supporting and addressing the educational and employment barriers faced by court-involved youth while helping them attain life-skills and in-demand occupational and employment skills needed to obtain livable wage jobs. The Second Chance Youth Garden provides young people (14-21) with a supportive, structured environment that helps to prepare them for success in the job market, high school, and higher education. Through paid transitional employment, youth receive job readiness training, learn positive communication skills, and engage in leadership training/development. Through hands-on, garden-based education, youth learn to seed, cultivate and harvest the fruits of their labor and share this bounty with the community through our neighborhood farm stands. In partnership with the San Diego County Juvenile Court and Community Schools, the program combines in-class and experiential learning to increase youth awareness of urban agriculture and food justice and help move them towards successful high school graduation. The Youth Offender Rehabilitation Program uses evidence based curricula and cognitive behavioral training to aid incarcerated youth.
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