Civic Intelligence

Community Development Projects Inc.

990 • Fiscal year 2020 • EIN 33-0677892

Jan 01, 2020 to Dec 31, 2020 • Filed on Oct 01, 2021

12648 Cherrywood StreetPoway, CA 92064

(858) 513-1847

Siviq Scores

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

Liabilities / Assets

69th percentile

0.04x

Higher debt load relative to assets than 69% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

69th percentile

0.04x

Higher debt load relative to revenue than 69% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

31st percentile

-6.7%

Higher net margin than 31% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

35th percentile

-3.6%

Faster asset growth than 35% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

16th percentile

-62%

Faster revenue growth than 16% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$207,772

Down $7,669 (-3.6%) from 2019

Net Assets

Down

$199,472

Down $15,029 (-7.0%) from 2019

Liabilities

Up

$8,300

Up $7,360 (+783%) from 2019

Revenue

Down

$222,734

Down $365,454 (-62%) from 2019

Expenses

Down

$237,763

Down $328,535 (-58%) from 2019

Net Income

Down

-$15,029

Down $36,919 (-169%) 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: $45,504Liabilities 2014: $0Net Assets 2014: $45,5042014Assets 2015: $55,173Liabilities 2015: $0Net Assets 2015: $55,1732015Assets 2016: $47,951Liabilities 2016: $0Net Assets 2016: $47,9512016Assets 2017: $156,599Liabilities 2017: $0Net Assets 2017: $156,5992017Assets 2018: $195,971Liabilities 2018: $3,360Net Assets 2018: $192,6112018Assets 2019: $215,441Liabilities 2019: $940Net Assets 2019: $214,5012019Assets 2020: $207,772Liabilities 2020: $8,300Net Assets 2020: $199,4722020Assets 2021: $386,700Liabilities 2021: $919Net Assets 2021: $385,7812021Assets 2022: $402,808Liabilities 2022: $13,335Net Assets 2022: $389,4732022Assets 2023: $432,046Liabilities 2023: $2,310Net Assets 2023: $429,7362023Assets 2024: $424,378Liabilities 2024: $3,206Net Assets 2024: $421,1722024

Highlighted filing

2020

Assets$207,772
Liabilities$8,300
Net Assets$199,472

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2014: $285,102Expenses 2014: $258,367Net Income 2014: $26,7352014Revenue 2015: $365,683Expenses 2015: $356,014Net Income 2015: $9,6692015Revenue 2016: $374,087Expenses 2016: $381,309Net Income 2016: -$7,2222016Revenue 2017: $505,883Expenses 2017: $397,235Net Income 2017: $108,6482017Revenue 2018: $504,662Expenses 2018: $468,940Net Income 2018: $35,7222018Revenue 2019: $588,188Expenses 2019: $566,298Net Income 2019: $21,8902019Revenue 2020: $222,734Expenses 2020: $237,763Net Income 2020: -$15,0292020Revenue 2021: $636,124Expenses 2021: $449,932Net Income 2021: $186,1922021Revenue 2022: $724,744Expenses 2022: $707,459Net Income 2022: $17,2852022Revenue 2023: $878,395Expenses 2023: $838,132Net Income 2023: $40,2632023Revenue 2024: $966,943Expenses 2024: $975,507Net Income 2024: -$8,5642024

Highlighted filing

2020

Revenue$222,734
Expenses$237,763
Net Income-$15,029
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Oct 1, 2021
Return Version
2020v4.0
Gross Receipts
$230,080
Mission and Program Overview

Mission

The goal of Project Mercy is the improvement of basic living standards and quality of life for impoverished families who live in conditions precarious to their health in the shantytowns of the colonias east of Tijuana, Mexico.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$159,286$157,334▼ $1,952
Cash and Non-Interest-Bearing Accounts$56,155$32,788▼ $23,367
Investments in Publicly Traded Securities-$17,140-
Land, Buildings, and Equipment, Net-$510-
Loans From Officers Directors$480--
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$215,441$207,772▼ $7,669
Other Assets Total-$0-
Liabilities
Other Liabilities-$8,300-
Accounts Payable and Accrued Expenses$460--
Total Liabilities$940$8,300▲ $7,360
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$214,501$199,472▼ $15,029
Total Net Assets Fund Balance$214,501$199,472▼ $15,029
Total Liabilities and Net Assets / Fund Balance$215,441$207,772▼ $7,669

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$510$357$867
Compensation and Service Providers

Board Members and Trustees

NameTitle
David MasonChairman
Paula ClaussenPresident
Alfredo D'EscragnolleDirector
Bob PennerDirector
Devin BealeDirector
Dougas HoffmanDirector
Eric DyeDirector
Gary StempleDirector
John ZawisDirector
Rob HixsonDirector
Leslie CampbellSecretary
Jeff H JohnsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$218,914
Program Service Revenue
$0
Investment Income
$3,820
Other Revenue
$0
All Other Contributions
$218,914
Change in Net Assets
$-15,029
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$205,356
Salaries, Compensation, and Employee Benefits$32,407
Total Fundraising Expense$13,166
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$12,000$9,000$9,000$30,000
Fees for Services Accounting-$16,438$583$17,021
All Other Expenses$6,284$3,773$2,480$12,537
Other Expenses$5,755--$5,755
Payroll Taxes$963$722$722$2,407
Insurance$1,003--$1,003
Advertising-$40$381$421
Depreciation Depletion-$127-$127
Total Functional Expenses$194,497$30,100$13,166$237,763
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$480--
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
SBA PPP loan payable$8,300
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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

Form 990 was prepared by an independent Certified Public Accountant and reviewd by the Organization's Treasurer prior to filing.

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

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Community Development Projects Inc
EIN
33-0677892
Phone
8585131847
Address
12648 Cherrywood Street, Poway, CA 92064

Signing Officer

Name
Paula Claussen
Title
President
Signed
2021-10-01
Discuss with paid preparer
Yes

Organization Details

Formed
1996
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
1

Preparer

Firm
Ramirez & Co CPAs
Address
5473 Kearny Villa Rd Suite 240, San Diego, CA 92123
Preparer
Stephen G Ramirez CPA
Phone
8582920101
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IRS990/OtherExpensesGrp/Desc3Transportation
IRS990/OtherExpensesGrp/ProgramServicesAmt0115668
IRS990/OtherExpensesGrp/ProgramServicesAmt135330
IRS990/OtherExpensesGrp/ProgramServicesAmt217494
IRS990/OtherExpensesGrp/ProgramServicesAmt35755
IRS990/OtherExpensesGrp/TotalAmt0115668
IRS990/OtherExpensesGrp/TotalAmt135330
IRS990/OtherExpensesGrp/TotalAmt217494
IRS990/OtherExpensesGrp/TotalAmt35755
IRS990/OtherLiabilitiesGrp/EOYAmt08300
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0722
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0722
IRS990/PayrollTaxesGrp/ProgramServicesAmt0963
IRS990/PayrollTaxesGrp/TotalAmt02407
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0Project Mercy provided funds for medical needs, and for food and supplies for multiple families. The funding came from a wide variety of individual donors.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt018175
IRS990/ProgSrvcAccomActy3Grp/Desc0Project Mercy provided plans and materials for the construction of 22 cement block latrines and outhouses. The latrine pits were all built by the recipient families and the wooden outhouses purchased from a local lumber yard which builds the outhouses especially for the Project Mercy program.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt013997
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0585867
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02321
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0533892
IRS990/PYRevenuesLessExpensesAmt021890
IRS990/PYSalariesCompEmpBnftPaidAmt032406
IRS990/PYTotalExpensesAmt0566298
IRS990/PYTotalRevenueAmt0588188
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-15029
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0159286
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0157334
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0218914
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0585867
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0504214
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0505874
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0374082
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02188951
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt03820
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02321
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0448
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt09
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt05
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt06603
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.89250
IRS990ScheduleA/PublicSupportPY170Pct00.92290
IRS990ScheduleA/PublicSupportTotal170Amt01959629
IRS990ScheduleA/SubstantialContributorsTotAmt0229322
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0218914
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0585867
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0504214
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0505874
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0374082
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02188951
IRS990ScheduleA/TotalSupportAmt02195554
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0510
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0357
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0867
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08300
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SBA PPP loan payable
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0510
IRS990ScheduleD/TotalLiabilityAmt08300
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 was prepared by an independent Certified Public Accountant and reviewd by the Organization's Treasurer prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0215441
IRS990/TotalAssetsEOYAmt0207772
IRS990/TotalAssetsGrp/BOYAmt0215441
IRS990/TotalAssetsGrp/EOYAmt0207772
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0218914
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt013166
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt030100
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0194497
IRS990/TotalFunctionalExpensesGrp/TotalAmt0237763
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0940
IRS990/TotalLiabilitiesEOYAmt08300
IRS990/TotalLiabilitiesGrp/BOYAmt0940

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