Civic Intelligence

Helping the Behaviorally Challenging Child

990 • Fiscal year 2020 • EIN 46-3240447

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 11, 2021

145 W Main Street 260Tustin, CA 92780

(714) 695-1057

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.00x

Higher debt load relative to assets than 22% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

54th percentile

0.16x

Higher debt load relative to revenue than 54% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

16th percentile

-18%

Higher net margin than 16% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

40th percentile

$19,390

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 39.2% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

27th percentile

-1.4%

Faster asset growth than 27% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

93rd percentile

107%

Faster revenue growth than 93% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Flat

$2,160,141

Flat from 2020

Net Assets

Flat

$2,152,182

Flat from 2020

Liabilities

Flat

$7,959

Flat from 2020

Revenue

Flat

$49,444

Flat from 2020

Expenses

Flat

$58,435

Flat from 2020

Net Income

Flat

-$8,991

Flat from 2020

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 2016: $2,252,923Liabilities 2016: $17,469Net Assets 2016: $2,235,4542016Assets 2017: $2,207,984Liabilities 2017: $21,306Net Assets 2017: $2,186,6782017Assets 2018: $2,182,491Liabilities 2018: $12,487Net Assets 2018: $2,170,0042018Assets 2019: $2,189,960Liabilities 2019: $28,787Net Assets 2019: $2,161,1732019Assets 2020: $2,160,141Liabilities 2020: $7,959Net Assets 2020: $2,152,1822020Assets 2020: $2,160,141Liabilities 2020: $7,959Net Assets 2020: $2,152,1822020Assets 2021: $2,193,452Liabilities 2021: $6,237Net Assets 2021: $2,187,2152021Assets 2022: $2,209,676Liabilities 2022: $7,986Net Assets 2022: $2,201,6902022Assets 2023: $2,187,672Liabilities 2023: $9,935Net Assets 2023: $2,177,7372023Assets 2024: $2,211,972Liabilities 2024: $34,159Net Assets 2024: $2,177,8132024

Highlighted filing

2020

Assets$2,160,141
Liabilities$7,959
Net Assets$2,152,182

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2016: $2,253,692Expenses 2016: $12,868Net Income 2016: $2,240,8242016Revenue 2017: $10,320Expenses 2017: $59,096Net Income 2017: -$48,7762017Revenue 2018: $37,912Expenses 2018: $54,586Net Income 2018: -$16,6742018Revenue 2019: $23,932Expenses 2019: $32,763Net Income 2019: -$8,8312019Revenue 2020: $49,444Expenses 2020: $58,435Net Income 2020: -$8,9912020Revenue 2020: $49,444Expenses 2020: $58,435Net Income 2020: -$8,9912020Revenue 2021: $50,462Expenses 2021: $70,507Net Income 2021: -$20,0452021Revenue 2022: $53,016Expenses 2022: $68,461Net Income 2022: -$15,4452022Revenue 2023: $24,307Expenses 2023: $73,060Net Income 2023: -$48,7532023Revenue 2024: $89,112Expenses 2024: $89,036Net Income 2024: $762024

Highlighted filing

2020

Revenue$49,444
Expenses$58,435
Net Income-$8,991
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 11, 2021
Return Version
2020v4.0
Gross Receipts
$137,434
Mission and Program Overview

Mission

Helping the Behaviorally Challenging Child (HBCC) is a California Nonprofit Public Benefit Corporation that enables children who can be behaviorally challenging to lead more productive and inclusive lives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,152,779$2,121,308▼ $31,471
Cash and Non-Interest-Bearing Accounts$31,941$34,908▲ $2,967
Savings and Temporary Cash Investments$2,315$1,000▼ $1,315
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,189,960$2,160,141▼ $29,819
Other Assets Total$2,925$2,925→ $0
Liabilities
Grants Payable$12,448--
Other Liabilities$10,991$5,818▼ $5,173
Deferred Revenue$4,896--
Accounts Payable and Accrued Expenses$452$2,141▲ $1,689
Total Liabilities$28,787$7,959▼ $20,828
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,161,173$2,152,182▼ $8,991
Total Net Assets Fund Balance$2,161,173$2,152,182▼ $8,991
Total Liabilities and Net Assets / Fund Balance$2,189,960$2,160,141▼ $29,819

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,586,935-$1,586,935
Buildings$406,100$95,038$501,138
Leasehold Improvements$101,360$28,644$130,004
Equipment$19,554$6,282$25,836
Other Land Buildings$7,359$12,399$19,758
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Debra Ann AfrarianPresident & CEOPT$19,390$19,390

Board Members and Trustees

NameTitle
Ana Liza MalabanaDirector
Ingrid AndrewsDirector
Jolee HibbardDirector
Coco StanbackSecretary
Elisa BrowmSecretary
Raffy AfrarianTreasurer/CFO
Revenue and Support

Revenue Composition

Contributions and Grants
$51,448
Program Service Revenue
$12,009
Investment Income
$0
Other Revenue
$-14,013
All Other Contributions
$47,448
Change in Net Assets
$-8,991
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$36,943
Salaries, Compensation, and Employee Benefits$21,492
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$15,512$3,878-$19,390
Depreciation Depletion$2,573--$2,573
Payroll Taxes$1,682$420-$2,102
Fees for Services Accounting-$2,060-$2,060
All Other Expenses$106$470-$576
Fees for Services Other$382$96-$478
Information Technology-$473-$473
Advertising$423--$423
Office Expenses-$399-$399
Other Expenses$376$478-$376
Insurance-$258-$258
Travel-$126-$126
Total Functional Expenses$49,567$8,868$0$58,435
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
Tenant Security Deposit$4,585
Payroll Taxes Payable$1,233
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
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 2: Description of Business or Family Relationship of Officers, Directors, Et

Raffy and Debra Ann are husband and wife.

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

No review was or will be conducted.

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

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Helping the Behaviorally
EIN
46-3240447
Phone
7146951057
Address
145 W Main Street 260, Tustin, CA 92780

Signing Officer

Name
Debra Ann Afarian
Title
CEO
Signed
2021-11-11
Discuss with paid preparer
Yes

Organization Details

Formed
2013
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
3
Employees
0

Preparer

Firm
J D & Company
Address
5150 E La Palma Ave Suite 207, Anaheim, CA 92807
Preparer
Julie L Davis
Phone
7144205603
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IRS990/Desc0HBCC is the only organization in Orange County focused exclusively on a system of care around Collaborative Problem Solving (CPS). HBCC works proactively to empower adults with the knowledge of this evidence-based approach for strengthening and improving the lives of those who present with behavior challenges. This approach helps with parenting, teaching and treating those with difficult-to-manage behaviors who are having trouble meeting the demands of home life and school expectations. OC is a leader in this innovative model that has proven its efficacy at all levels of caregiver support. Locally and nationally, this approach realizes improved outcomes in treatment and ultimately improves all relationships.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Years ago, we had a large donation that allowed us to purchase a building in Tustin to use for our program. The extra office spaces are rented out and we can use that income to help sustain our program. The building will also allow us to expand if we need to.This generous gift has given our program stability and recognition in the community, allowing us to serve even more families.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Raffy and Debra Ann are husband and wife.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
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