Civic Intelligence

Community Life Services

990 • Fiscal year 2021 • EIN 45-4572745

Jul 01, 2020 to Jun 30, 2021 • Filed on May 15, 2022

740 Front Street 135Santa Cruz, CA 95060

(831) 600-7778

Siviq Scores

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

Liabilities / Assets

74th percentile

0.28x

Higher debt load relative to assets than 74% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

45th percentile

0.07x

Higher debt load relative to revenue than 45% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

37th percentile

5.6%

Higher net margin than 37% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

73rd percentile

$107,681

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 7.1% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

5th percentile

-17%

Faster asset growth than 5% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

66th percentile

30%

Faster revenue growth than 66% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Down

$358,218

Down $74,703 (-17%) from 2020

Net Assets

Up

$257,665

Up $84,787 (+49%) from 2020

Liabilities

Down

$100,553

Down $159,490 (-61%) from 2020

Revenue

Up

$1,506,929

Up $343,675 (+30%) from 2020

Expenses

Up

$1,422,142

Up $155,018 (+12%) from 2020

Net Income

Up

$84,787

Up $188,657 (+182%) from 2020

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2013: $114,917Liabilities 2013: $55,220Net Assets 2013: $59,6972013Assets 2014: $112,976Liabilities 2014: $56,140Net Assets 2014: $56,8362014Assets 2015: $124,814Liabilities 2015: $48,548Net Assets 2015: $76,2662015Assets 2016: $157,025Liabilities 2016: $36,201Net Assets 2016: $120,8242016Assets 2017: $231,160Liabilities 2017: $43,321Net Assets 2017: $187,8392017Assets 2018: $282,184Liabilities 2018: $46,376Net Assets 2018: $235,8082018Assets 2019: $324,275Liabilities 2019: $47,604Net Assets 2019: $276,6712019Assets 2020: $432,921Liabilities 2020: $260,043Net Assets 2020: $172,8782020Assets 2021: $358,218Liabilities 2021: $100,553Net Assets 2021: $257,6652021Assets 2022: $270,282Liabilities 2022: $97,570Net Assets 2022: $172,7122022Assets 2023: $362,221Liabilities 2023: $108,587Net Assets 2023: $253,6342023Assets 2024: $389,788Liabilities 2024: $65,781Net Assets 2024: $324,0072024

Highlighted filing

2021

Assets$358,218
Liabilities$100,553
Net Assets$257,665

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2013: $540,9172013Revenue 2014: $774,209Expenses 2014: $776,062Net Income 2014: -$1,8532014Revenue 2015: $882,016Expenses 2015: $862,586Net Income 2015: $19,4302015Revenue 2016: $927,085Expenses 2016: $882,527Net Income 2016: $44,5582016Revenue 2017: $992,728Expenses 2017: $917,620Net Income 2017: $75,1082017Revenue 2018: $1,128,507Expenses 2018: $1,080,538Net Income 2018: $47,9692018Revenue 2019: $1,111,495Expenses 2019: $1,070,632Net Income 2019: $40,8632019Revenue 2020: $1,163,254Expenses 2020: $1,267,124Net Income 2020: -$103,8702020Revenue 2021: $1,506,929Expenses 2021: $1,422,142Net Income 2021: $84,7872021Revenue 2022: $1,352,129Expenses 2022: $1,437,082Net Income 2022: -$84,9532022Revenue 2023: $1,592,839Expenses 2023: $1,511,917Net Income 2023: $80,9222023Revenue 2024: $1,810,999Expenses 2024: $1,740,626Net Income 2024: $70,3732024

Highlighted filing

2021

Revenue$1,506,929
Expenses$1,422,142
Net Income$84,787
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 15, 2022
Return Version
2020v4.0
Gross Receipts
$1,506,929
Mission and Program Overview

Mission

Serving people with disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$125,766$126,080▲ $314
Accounts Receivable$96,561$117,437▲ $20,876
Cash and Non-Interest-Bearing Accounts$208,510$112,617▼ $95,893
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$432,921$358,218▼ $74,703
Other Assets Total$2,084$2,084→ $0
Liabilities
Unsecured Notes Loans Payable$174,168--
Other Liabilities$83,688$98,960▲ $15,272
Accounts Payable and Accrued Expenses$2,187$1,593▼ $594
Total Liabilities$260,043$100,553▼ $159,490
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$172,878$257,665▲ $84,787
Total Net Assets Fund Balance$172,878$257,665▲ $84,787
Total Liabilities and Net Assets / Fund Balance$432,921$358,218▼ $74,703
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tracey MarquartExecutive DirectorFT$107,681$107,681

Board Members and Trustees

NameTitle
Jennifer SchwartzPresident
Heather PintDirector
Jane WempDirector
Laura PascalDirector
Linda BrightDirector
Mark WenzlerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$200,974
Program Service Revenue
$1,305,425
Investment Income
$530
Other Revenue
$0
All Other Contributions
$4,785
Change in Net Assets
$84,787
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,252,392
Other Expenses$169,750
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$915,133$12,447-$927,580
Other Employee Benefits$127,820$7,635-$135,455
Current Officers, Directors, Trustees, and Key Employees$53,841$53,840-$107,681
Payroll Taxes$76,858$4,818-$81,676
Occupancy$56,893$6,322-$63,215
Information Technology$16,395--$16,395
Insurance$15,046$1,139-$16,185
All Other Expenses$9,916$32-$9,948
Other Expenses$14,654$8,858-$8,858
Travel$3,766--$3,766
Fees for Services Accounting-$1,005-$1,005
Office Expenses-$918-$918
Fees for Services Other-$620-$620
Advertising$400--$400
Total Functional Expenses$1,322,635$99,507$0$1,422,142
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Vacation$51,992
Payroll Liabilities$46,967
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
No
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
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 11B: Form 990 Review Process

Completed documents are submitted to be reviewed and approved by board of directors at the following scheduled business meeting.

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

The conflict of interest policy is reviewed annually by each board member. A form is signed annually by each board member.

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

The Board votes on all salaries. The Board is provided with benchmark information about similar sized agencies providing similar services in our area and their salary structure and uses this information as a benchmark regarding the Executive Director's compensation package.

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

Organization records are kept in the resource libray within the santa cruz office. All documents are available by appointment.

Filing and Contact Details

Filer

Filer Name
Community Life Services
EIN
45-4572745
Phone
8316007778
Address
740 FRONT STREET 135, SANTA CRUZ, CA 95060

Signing Officer

Name
Jennifer Schwartz
Title
President
Signed
2022-05-15
Discuss with paid preparer
Yes

Organization Details

Formed
2012
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
31
Volunteers
8

Preparer

Firm
Patricia A Beckwith CPA
Address
4630 Soquel Drive, Soquel, CA 95073
Preparer
Patricia A Beckwith CPA
Phone
8316610665
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

Community Life Services is exempt from taxation under Internal Revenue Code Section 501(c)(3) and California Revenue and Taxation Code Section 23701d.Generally accepted accounting principles provide accounting and disclosure guidance about positions taken by an organization on its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken by the Organization in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. The Organizations returns are subject to examination by federal and state taxing authorities, generally for three and four years respectively, after they are filed.

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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0126080
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01231
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0402
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0290
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0166
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01886
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
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IRS990ScheduleA/PublicSupportPY170Pct00.94660
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt146967
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Rounding
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Community Life Services is exempt from taxation under Internal Revenue Code Section 501(c)(3) and California Revenue and Taxation Code Section 23701d.Generally accepted accounting principles provide accounting and disclosure guidance about positions taken by an organization on its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken by the Organization in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. The Organizations returns are subject to examination by federal and state taxing authorities, generally for three and four years respectively, after they are filed.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalLiabilityAmt098960
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COMPLETED DOCUMENTS ARE SUBMITTED TO BE REVIEWED AND APPROVED BY BOARD OF DIRECTORS AT THE FOLLOWING SCHEDULED BUSINESS MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY BY EACH BOARD MEMBER. A FORM IS SIGNED ANNUALLY BY EACH BOARD MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board votes on all salaries. The Board is provided with benchmark information about similar sized agencies providing similar services in our area and their salary structure and uses this information as a benchmark regarding the Executive Director's compensation package.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ORGANIZATION RECORDS ARE KEPT IN THE RESOURCE LIBRAY WITHIN THE SANTA CRUZ OFFICE. ALL DOCUMENTS ARE AVAILABLE BY APPOINTMENT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt099507
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IRS990/TotalFunctionalExpensesGrp/TotalAmt01422142
IRS990/TotalGrossUBIAmt00
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IRS990/TotalReportableCompFromOrgAmt0107681
IRS990/TotalRevenueGrp/ExclusionAmt0530
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01506929
IRS990/TotalVolunteersCnt08
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0358218
IRS990/TravelGrp/ProgramServicesAmt03766
IRS990/TravelGrp/TotalAmt03766
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0174168
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0740 FRONT STREET 135
IRS990/USAddress/CityNm0SANTA CRUZ
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095060
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0www.Communitylifeservices.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JENNIFER SCHWARTZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-15

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