Civic Intelligence

Mending Matters

990 • Fiscal year 2022 • EIN 46-4080792

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 13, 2023

11835 Carmel Mountain Rd 1304San Diego, CA 92128

(619) 940-5165

Siviq Scores

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

Liabilities / Assets

59th percentile

0.12x

Higher debt load relative to assets than 59% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

36th percentile

0.03x

Higher debt load relative to revenue than 36% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

48th percentile

5.8%

Higher net margin than 48% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

76th percentile

$119,000

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

81st percentile

28%

Faster asset growth than 81% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

65th percentile

18%

Faster revenue growth than 65% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$1,007,992

Up $217,534 (+28%) from 2021

Net Assets

Up

$888,814

Up $200,804 (+29%) from 2021

Liabilities

Up

$119,178

Up $16,730 (+16%) from 2021

Revenue

Up

$3,483,437

Up $543,650 (+18%) from 2021

Expenses

Up

$3,282,633

Up $576,169 (+21%) from 2021

Net Income

Down

$200,804

Down $32,519 (-14%) from 2021

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2015: $3,851Liabilities 2015: $204Net Assets 2015: $3,6472015Assets 2016: $17,004Liabilities 2016: $4,697Net Assets 2016: $12,3072016Assets 2017: $22,764Liabilities 2017: $8,457Net Assets 2017: $14,3072017Assets 2018: $44,154Liabilities 2018: $14,573Net Assets 2018: $29,5812018Assets 2019: $79,917Liabilities 2019: $1,830Net Assets 2019: $78,0872019Assets 2020: $565,811Liabilities 2020: $234,301Net Assets 2020: $331,5102020Assets 2021: $790,458Liabilities 2021: $102,448Net Assets 2021: $688,0102021Assets 2022: $1,007,992Liabilities 2022: $119,178Net Assets 2022: $888,8142022Assets 2023: $874,551Liabilities 2023: $127,981Net Assets 2023: $746,5702023Assets 2024: $776,262Liabilities 2024: $152,732Net Assets 2024: $623,5302024

Highlighted filing

2022

Assets$1,007,992
Liabilities$119,178
Net Assets$888,814

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2015: $157,503Expenses 2015: $153,092Net Income 2015: $4,4112015Revenue 2016: $231,733Expenses 2016: $223,072Net Income 2016: $8,6612016Revenue 2017: $389,173Expenses 2017: $387,173Net Income 2017: $2,0002017Revenue 2018: $760,071Expenses 2018: $744,797Net Income 2018: $15,2742018Revenue 2019: $1,243,609Expenses 2019: $1,195,103Net Income 2019: $48,5062019Revenue 2020: $1,878,579Expenses 2020: $1,625,156Net Income 2020: $253,4232020Revenue 2021: $2,939,787Expenses 2021: $2,706,464Net Income 2021: $233,3232021Revenue 2022: $3,483,437Expenses 2022: $3,282,633Net Income 2022: $200,8042022Revenue 2023: $3,577,131Expenses 2023: $3,719,375Net Income 2023: -$142,2442023Revenue 2024: $3,533,669Expenses 2024: $3,656,709Net Income 2024: -$123,0402024

Highlighted filing

2022

Revenue$3,483,437
Expenses$3,282,633
Net Income$200,804
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 13, 2023
Return Version
2022v5.0
Gross Receipts
$3,483,437
Mission and Program Overview

Mission

Engage, connect, and empower youth through mental health services. We believe that every youth deserves access to mental health support, and services should be accessible and adaptable to their needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$234,031$949,188▲ $715,157
Cash and Non-Interest-Bearing Accounts$526,512$44,724▼ $481,788
Land, Buildings, and Equipment, Net$17,460$13,580▼ $3,880
Prepaid Expenses and Deferred Charges$12,455$500▼ $11,955
Savings and Temporary Cash Investments-$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-
Total Assets$790,458$1,007,992▲ $217,534
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$102,448$119,178▲ $16,730
Total Liabilities$102,448$119,178▲ $16,730
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$688,010$888,814▲ $200,804
Total Net Assets Fund Balance$688,010$888,814▲ $200,804
Total Liabilities and Net Assets / Fund Balance$790,458$1,007,992▲ $217,534

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$13,580$5,820$19,400
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Maria Esther Izquierdo-hemmenPresident/ EDFT$119,000$119,000

Board Members and Trustees

NameTitle
Amalia HernandezDirector
Jay MoserDirector
Lucia WashburnDirector
Dr Stephen SpeicherSecretary
Marla KingkadeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$572,583
Program Service Revenue
$2,910,805
Investment Income
$49
Other Revenue
$0
All Other Contributions
$572,583
Change in Net Assets
$200,804

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,483,437
Total Revenue per Audited Statements
$3,483,437
Total Revenue per Form 990
$3,483,437
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,975,094
Other Expenses$292,039
Total Fundraising Expense$31,269
Grants and Similar Amounts Paid$15,500
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,262,707$266,188$22,835$2,551,730
Payroll Taxes$157,655$69,056$2,049$228,760
Fees for Services Other$132,471$10,308$5,144$147,923
Current Officers, Directors, Trustees, and Key Employees$105,521$12,414$1,065$119,000
Other Employee Benefits$66,844$8,584$176$75,604
Insurance$32,440$150-$32,590
Fees for Services Accounting$4,000$12,558-$16,558
Grants to Domestic Individuals$15,500--$15,500
Travel$3,872$8,816-$12,688
Information Technology$11,271$1,366-$12,637
Occupancy$11,093--$11,093
All Other Expenses$7,152$2,189-$9,341
Other Expenses$5,905$380-$6,285
Fees for Services Legal$4,178$2,025-$6,203
Depreciation Depletion-$3,880-$3,880
Office Expenses$99$685-$784
Total Functional Expenses$2,847,322$404,042$31,269$3,282,633

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,282,633
Total Expenses per Audited Statements$3,282,633
Total Expenses per Form 990$3,282,633
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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, Section B, Line 11B

The returns are reviewed by the board of directors prior to being filed.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Mending Matters
EIN
46-4080792
Phone
6199405165
Address
11835 CARMEL MOUNTAIN RD 1304, SAN DIEGO, CA 92128

Signing Officer

Name
Maria Esther Izquierdo-hemmen
Title
President
Signed
2023-11-13
Discuss with paid preparer
Yes

Organization Details

Formed
2013
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
64

Preparer

Firm
Hutchinson and Bloodgood Llp
Address
550 N BRAND BLVD 14th Floor, GLENDALE, CA 91203
Preparer
Georgette M Green
Phone
8186375000
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The Organization is a nonprofit public benefit corporation, qualifying under section 501(c)(3) of the Internal Revenue Code (IRC) and corresponding California provisions. As such, except for taxes pertaining to unrelated business income, the Organization is exempt from federal and state income taxes. No provision has been made for income taxes, as the Organization had no unrelated business income. The Organization is not considered a private foundation. The Organization believes that it has appropriate support for any tax position taken and, as such, the Organization has no material unrecognized tax benefits, tax penalties or interest as of and for the year ended December 31, 2022. The Organizations tax years that are open for examination by federal and state agencies are three and four years, respectively.

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IRS990/PayrollTaxesGrp/FundraisingAmt02049
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt069056
IRS990/PayrollTaxesGrp/ProgramServicesAmt0157655
IRS990/PayrollTaxesGrp/TotalAmt0228760
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt012455
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0500
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IRS990/ProgramServiceRevenueGrp/BusinessCd0621300
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE FEES
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02910805
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0394209
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt03000
IRS990/PYInvestmentIncomeAmt028
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0269393
IRS990/PYOtherRevenueAmt033773
IRS990/PYProgramServiceRevenueAmt02511777
IRS990/PYRevenuesLessExpensesAmt0233323
IRS990/PYSalariesCompEmpBnftPaidAmt02434071
IRS990/PYTotalExpensesAmt02706464
IRS990/PYTotalRevenueAmt02939787
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0200804
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt03482747
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0571942
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0394209
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0236199
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt010037
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0472
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01212859
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt028
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt026
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt010
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt02
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt066
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt02910805
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt02511777
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01642354
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01233562
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0759597
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt09058095
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt028
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt026
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt010
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt066
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01878553
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01243599
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0760069
IRS990ScheduleA/Total509Grp/TotalAmt010270954
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt03482747
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt02906014
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01878579
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01243609
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0760071
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt010271020
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/BookValueAmt013580
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05820
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt019400
IRS990ScheduleD/ExpensesSubtotalAmt03282633
IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization is a nonprofit public benefit corporation, qualifying under section 501(c)(3) of the Internal Revenue Code (IRC) and corresponding California provisions. As such, except for taxes pertaining to unrelated business income, the Organization is exempt from federal and state income taxes. No provision has been made for income taxes, as the Organization had no unrelated business income. The Organization is not considered a private foundation. The Organization believes that it has appropriate support for any tax position taken and, as such, the Organization has no material unrecognized tax benefits, tax penalties or interest as of and for the year ended December 31, 2022. The Organizations tax years that are open for examination by federal and state agencies are three and four years, respectively.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt013580
IRS990ScheduleD/TotalExpensesPerForm990Amt03282633
IRS990ScheduleD/TotalRevenuePerForm990Amt03483437
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03483437
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03282633
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt015500
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0STUDENT stipends
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt073
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0FAIR MARKET VALUE
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0The student stipend was designated for our LIFE/WHY program at SDUSD for L.I.F.E. Advisors: Defined as students from each designated school site who provide context to school specific assessment data, communicate site needs and develop/share mental health resources to their peers.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Additional Supplemental Information
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE RETURNS ARE REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/EOYAmt01007992
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0572583
IRS990/TotalEmployeeCnt064
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt031269
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0404042
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02847322

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