Civic Intelligence

Court Appointed Special Advocates of Santa Barbara County

990 • Fiscal year 2014 • EIN 33-0662734

Jul 01, 2013 to Jun 30, 2014 • Filed on Oct 03, 2014

2601 Skyway Drive93455

(805) 739-9102

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.07x

Higher debt load relative to assets than 43% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

40th percentile

0.07x

Higher debt load relative to revenue than 40% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

60th percentile

6.3%

Higher net margin than 60% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

65th percentile

$90,176

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 8.3% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

$1,049,425

No earlier filing loaded for comparison.

Net Assets

$976,257

No earlier filing loaded for comparison.

Liabilities

$73,168

No earlier filing loaded for comparison.

Revenue

$1,089,455

No earlier filing loaded for comparison.

Expenses

$1,021,157

No earlier filing loaded for comparison.

Net Income

$68,298

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2014: $1,049,425Liabilities 2014: $73,168Net Assets 2014: $976,2572014Assets 2015: $1,025,302Liabilities 2015: $72,158Net Assets 2015: $953,1442015Assets 2016: $1,064,435Liabilities 2016: $87,273Net Assets 2016: $977,1622016Assets 2017: $1,227,568Liabilities 2017: $254,067Net Assets 2017: $973,5012017Assets 2018: $1,385,047Liabilities 2018: $439,686Net Assets 2018: $945,3612018Assets 2019: $938,889Liabilities 2019: $84,835Net Assets 2019: $854,0542019Assets 2020: $1,229,305Liabilities 2020: $529,873Net Assets 2020: $699,4322020Assets 2021: $1,617,070Liabilities 2021: $637,593Net Assets 2021: $979,4772021Assets 2022: $1,798,217Liabilities 2022: $170,328Net Assets 2022: $1,627,8892022Assets 2023: $2,512,025Liabilities 2023: $460,763Net Assets 2023: $2,051,2622023Assets 2024: $2,794,120Liabilities 2024: $837,761Net Assets 2024: $1,956,3592024

Highlighted filing

2014

Assets$1,049,425
Liabilities$73,168
Net Assets$976,257

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2014: $1,089,455Expenses 2014: $1,021,157Net Income 2014: $68,2982014Revenue 2015: $1,137,283Expenses 2015: $1,160,680Net Income 2015: -$23,3972015Revenue 2016: $1,221,845Expenses 2016: $1,199,272Net Income 2016: $22,5732016Revenue 2017: $1,296,186Expenses 2017: $1,296,238Net Income 2017: -$522017Revenue 2018: $1,327,571Expenses 2018: $1,278,077Net Income 2018: $49,4942018Revenue 2019: $1,963,825Expenses 2019: $2,055,132Net Income 2019: -$91,3072019Revenue 2020: $2,105,646Expenses 2020: $2,218,394Net Income 2020: -$112,7482020Revenue 2021: $2,065,211Expenses 2021: $1,820,788Net Income 2021: $244,4232021Revenue 2022: $2,740,227Expenses 2022: $2,091,815Net Income 2022: $648,4122022Revenue 2023: $2,223,229Expenses 2023: $1,805,140Net Income 2023: $418,0892023Revenue 2024: $2,051,079Expenses 2024: $2,153,743Net Income 2024: -$102,6642024

Highlighted filing

2014

Revenue$1,089,455
Expenses$1,021,157
Net Income$68,298
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Oct 3, 2014
Return Version
2013v3.1
Gross Receipts
$1,192,639
Mission and Program Overview

Mission

To assure safe, permanent, nurturing homes for abused and/or neglected children by providing highly-trained volunteers to advocate for them in the court system of santa barbara county, california.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$575,345$692,379▲ $117,034
Land, Buildings, and Equipment, Net$159,116$141,874▼ $17,242
Pledges and Grants Receivable$120,766$132,253▲ $11,487
Cash and Non-Interest-Bearing Accounts$56,128$35,288▼ $20,840
Accounts Receivable$39,496$31,068▼ $8,428
Prepaid Expenses and Deferred Charges$13,993$16,563▲ $2,570
Other Notes and Loans Receivable, Net-$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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$964,844$1,049,425▲ $84,581
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$56,885$73,168▲ $16,283
Total Liabilities$56,885$73,168▲ $16,283
Net Assets / Fund Balance
Unrestricted Net Assets$538,823$696,225▲ $157,402
Temporarily Rstr Net Assets$369,136$280,032▼ $89,104
Total Net Assets Fund Balance$907,959$976,257▲ $68,298
Total Liabilities and Net Assets / Fund Balance$964,844$1,049,425▲ $84,581

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$112,329$48,202$160,531
Other Land Buildings$21,596$71,336$92,932
Equipment$7,949$45,776$53,725
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kim DavisExecutive DirectorFT$90,176$90,176

Board Members and Trustees

NameTitle
Enrique TessadaDev Co-chair
Pat AptakerDev Co-chair
Tony PapaPresident
Lisa MurrayVice President
Donna FeazelleDirector
Patty SantiagoDirector
Roy MartinezDirector
Ryan SiemensDirector
Sabrian BernardiDirector
Sandra BrownDirector
Veronica SandovalDirector
Judy Guillermo-newtonGovernance Chai
Brian SimasSecretary
Martin LynchTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$979,488
Program Service Revenue
$0
Investment Income
$3,692
Other Revenue
$106,275
All Other Contributions
$914,328
Change in Net Assets
$68,298

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$70,911Fair Value
Clothing and Household Goods-$23,542Fair Value
Total Noncash Contributions1$94,453-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,089,455
Revenue Not Reported on Form 990
$646,557
Total Revenue per Audited Statements
$1,736,012
Total Revenue per Form 990
$1,089,455
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$600,205
Other Expenses$420,952
Total Fundraising Expense$180,950
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$340,731$37,802$36,122$414,655
Current Officers, Directors, Trustees, and Key Employees$54,106$18,035$18,035$90,176
All Other Expenses$55,165$3,501$26,175$84,841
Other Employee Benefits$40,390$5,712$5,540$51,642
Occupancy$38,201$7,162$2,388$47,751
Payroll Taxes$34,204$4,837$4,691$43,732
Depreciation Depletion$21,338$4,001$1,334$26,673
Other Expenses$24,811$2,647$882$24,811
Advertising$20,232--$20,232
Fees for Services Accounting$6,378$6,378$6,379$19,135
Fees for Services Other$7,298$2,486$8,032$17,816
Insurance$5,340$1,001$334$6,675
Conferences and Meetings-$4,936-$4,936
Office Expenses$2,022$379$127$2,528
Travel$708--$708
Total Functional Expenses$741,330$98,877$180,950$1,021,157

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,667,714
Expenses per Audited Statements$1,021,157
Total Expenses per Form 990$1,021,157
Expenses Not Reported on Form 990$646,557
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$208,599
Fundraising Direct Expenses$103,184
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$109,686$109,686-$109,686
Event 2$89,107$89,107-$89,107
Total Events$208,599$208,599$103,184$105,415
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-
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The 990 review process includes distributing copies of the form to board members via email upon completion of the form each year. The 990 is then discussed and approved at the next board meeting, or, if time is short, discussion and approval consensus is obtained via email prior to filing form 990 each year.

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

The conflict of interest policy is reviewed by the governance committee regularly for any necessary changes or updates. Officers, directors, and key employees complete and sign forms annually that disclose any potential conflicts of interest. The forms are reviewed by the governance committee and action is taken to resolve any conflicts of interest noted.

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

Compensation of the executive director and other key employees is determined based on the qualifications and experience of the employees, accomplishments to date, the budget for the fiscal year, and utilizing guidance from a salary comparability study provided by the local nonprofit support center. Proposed compensation is determined by the executive committee, and then presented to the full board of directors for discussion and approval. This process is documented in the board of directors, and committee meeting minutes.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

SAME AS ABOVE.

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

Governing documents, policies, and financial statements are available by advance appointment at either office location. Annual form 990 is also available at guidestar.org.

Filing and Contact Details

Filer

EIN
33-0662734
Phone
8057399102

Signing Officer

Name
Kim Davis
Title
Executive Director
Signed
2014-10-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tony Papa
Formed
1995
Legal Domicile
CA
Voting Board Members
14
Independent Board Members
14
Employees
16
Volunteers
293

Preparer

Preparer
Ron Levy
Phone
8059252579
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IRS990/Desc0THE ADVOCATE PROGRAM WORKS TO PREVENT ABUSED, NEGLECTED, AND ABANDONED CHILDREN FROM BECOMING LOST IN THE JUVENILE DEPENDENCY SYSTEM, AND FINDS THEM SAFE, PERMANENT HOMES AS QUICKLY AS POSSIBLE, BY CAREFULLY PAIRING A CASA VOLUNTEER ADVOCATE WITH EACH CHILD TO ENSURE THAT THE CHILD'S BEST INTEREST IS SERVED. THE ADVOCATE SPENDS TIME WITH THE CHILD, GATHERS RELEVANT INFORMATION, ASSESSES THE CHILD'S NEEDS, WRITES REPORTS FOR THE JUVENILE COURT JUDGE, AND ATTENDS ALL COURT HEARINGS REGARDING THE CHILD UNTIL A SUITABLE, NURTURING, PERMANENT HOME IS OBTAINED.IN 2013/2014 375 CHILDREN WERE SERVED BY 279 VOLUNTEER ADVOCATES PROVIDING 25,114.7 HOURS OF SERVICE.
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