Civic Intelligence

Center for Individual and Family Therapy

990 • Fiscal year 2014 • EIN 33-0794082

Jan 01, 2014 to Dec 31, 2014 • Filed on Aug 07, 2015

840 Town Country RoadOrange, CA 92868

(714) 558-9266

Siviq Scores

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

Liabilities / Assets

78th percentile

0.49x

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

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

Liabilities / Revenue

38th percentile

0.06x

Higher debt load relative to revenue than 38% of similar nonprofits.

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

Net Margin

57th percentile

5.0%

Higher net margin than 57% of similar nonprofits.

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

Top Officer Pay

73rd percentile

$106,622

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

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

Asset Growth

93rd percentile

65%

Faster asset growth than 93% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

65th percentile

11%

Faster revenue growth than 65% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$249,287

Up $97,759 (+65%) from 2013

Net Assets

Up

$126,650

Up $100,046 (+376%) from 2013

Liabilities

Down

$122,637

Down $2,287 (-1.8%) from 2013

Revenue

Up

$1,997,815

Up $202,583 (+11%) from 2013

Expenses

Up

$1,897,769

Up $153,962 (+8.8%) from 2013

Net Income

Up

$100,046

Up $48,621 (+95%) from 2013

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2012: $117,322Liabilities 2012: $142,143Net Assets 2012: -$24,8212012Assets 2013: $151,528Liabilities 2013: $124,924Net Assets 2013: $26,6042013Assets 2014: $249,287Liabilities 2014: $122,637Net Assets 2014: $126,6502014Assets 2015: $235,639Liabilities 2015: $122,649Net Assets 2015: $112,9902015Assets 2016: $378,275Liabilities 2016: $122,637Net Assets 2016: $255,6382016Assets 2017: $355,918Liabilities 2017: $92,637Net Assets 2017: $263,2812017Assets 2020: $1,352,477Liabilities 2020: $945,683Net Assets 2020: $406,7942020Assets 2021: $970,962Liabilities 2021: $135,138Net Assets 2021: $835,8242021Assets 2022: $406,890Liabilities 2022: $87,552Net Assets 2022: $319,3382022Assets 2023: $486,358Liabilities 2023: $81,250Net Assets 2023: $405,1082023Assets 2024: $1,658,711Liabilities 2024: $61,858Net Assets 2024: $1,596,8532024

Highlighted filing

2014

Assets$249,287
Liabilities$122,637
Net Assets$126,650

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $1,563,8202012Revenue 2013: $1,795,232Expenses 2013: $1,743,807Net Income 2013: $51,4252013Revenue 2014: $1,997,815Expenses 2014: $1,897,769Net Income 2014: $100,0462014Revenue 2015: $2,179,065Expenses 2015: $2,192,725Net Income 2015: -$13,6602015Revenue 2016: $2,726,774Expenses 2016: $2,584,126Net Income 2016: $142,6482016Revenue 2017: $2,706,670Expenses 2017: $2,699,027Net Income 2017: $7,6432017Revenue 2020: $4,431,516Expenses 2020: $4,412,065Net Income 2020: $19,4512020Revenue 2021: $4,778,086Expenses 2021: $4,349,056Net Income 2021: $429,0302021Revenue 2022: $2,944,506Expenses 2022: $3,460,992Net Income 2022: -$516,4862022Revenue 2023: $3,013,080Expenses 2023: $2,927,310Net Income 2023: $85,7702023Revenue 2024: $3,505,200Expenses 2024: $2,313,455Net Income 2024: $1,191,7452024

Highlighted filing

2014

Revenue$1,997,815
Expenses$1,897,769
Net Income$100,046
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Aug 7, 2015
Return Version
2014v5.0
Gross Receipts
$2,016,499
Mission and Program Overview

Mission

We exist to support the christian community by providing competent, affordable individual, marital and family counseling based on biblical principles. We support our local church by offering pastor's forum, couple's retreats and support groups for pastors and their spouses.

We exist to support the christian community by provide competent, affordable individual, marital, and family counseling based on Biblical principles. We support our local church by offering pastor's forum, couple's retreats, support groups for pastors and their spouse.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$60,998$145,464▲ $84,466
Land, Buildings, and Equipment, Net$37,248$25,987▼ $11,261
Prepaid Expenses and Deferred Charges$7,836$7,836→ $0
Intangible Assets$446$0▼ $446
Cash and Non-Interest-Bearing Accounts-$0-
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-
Inventories for Sale or Use-$0-
Total Assets$151,528$249,287▲ $97,759
Other Assets Total$45,000$70,000▲ $25,000
Liabilities
Other Liabilities$124,924$122,637▼ $2,287
Total Liabilities$124,924$122,637▼ $2,287
Net Assets / Fund Balance
Unrestricted Net Assets$26,604$126,650▲ $100,046
Total Net Assets Fund Balance$26,604$126,650▲ $100,046
Total Liabilities and Net Assets / Fund Balance$151,528$249,287▲ $97,759

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$25,025$166,866$191,891
Other Land Buildings$962$61,836$62,798
Equipment-$33,590$33,590
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ramon IveyCounselorFT$106,622$106,622
Rob FisherBoard MemberPT$69,947$69,947
Jim MastellerBoard MemberPT$60,000$60,000
Kirstin RascherBoard MemberPT$42,070$42,070
Kevin Van LantBoard MemberPT$31,625$31,625

Board Members and Trustees

NameTitle
Ray StrombackChairman
Scott FosterVice Chairman
Bill GaulitiereBoard Member
Terri PaulickSecretary
John MurphyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$21,850
Program Service Revenue
$1,927,161
Investment Income
$25,811
Other Revenue
$22,993
All Other Contributions
$21,850
Change in Net Assets
$100,046
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,573,176
Other Expenses$324,593
Total Fundraising Expense$4,766
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,151,806$117,753$1,866$1,271,425
Current Officers, Directors, Trustees, and Key Employees$101,572$102,070-$203,642
Occupancy$168,140$18,682-$186,822
Payroll Taxes$88,298$9,811-$98,109
Office Expenses$22,046$2,450-$24,496
Conferences and Meetings$15,489$1,721-$17,210
Information Technology$13,415$1,491-$14,906
Depreciation Depletion$10,536$1,171-$11,707
All Other Expenses$9,925$946-$10,871
Insurance$9,080$1,009-$10,089
Other Expenses$4,527$503-$5,030
Fees for Services Accounting-$2,966-$2,966
Advertising--$2,900$2,900
Total Functional Expenses$1,628,670$264,333$4,766$1,897,769
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$41,677
Fundraising Direct Expenses$18,684
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$41,677$41,677-$41,677
Total Events$41,677$41,677$18,684$22,993
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
Accrued expenses$122,637
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
Other officer compensation reviewed
No
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 2: Description of Business or Family Relationship of Officers, Directors, Et

Admin Director is daughter of Board Member Jim Masteller

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

The board review the return before its filing

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

compensation for executive director and top management are review and approved by the board of director.

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

Form 990 and other document require by law are made available upon request.

Filing and Contact Details

Filer

Filer Name
Applied Biblical Counseling Inc
EIN
33-0794082
Phone
7145589266
Address
840 Town Country Road, Orange, CA 92868

Signing Officer

Name
Rob Fisher
Title
Executive Director
Signed
2015-08-07
Discuss with paid preparer
Yes

Organization Details

Formed
1998
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
8
Employees
38

Preparer

Firm
Folkers Choi & Associates
Address
18818 TELLER AVE STE 109, IRVINE, CA 92612
Preparer
Timothy J Folkers CPA
Phone
9493991040
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Admin Director is daughter of Board Member Jim Masteller

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