Civic Intelligence

Siskiyou Training and Employment Program Inc

990 • Fiscal year 2020 • EIN 68-0055462

Jul 01, 2019 to Jun 30, 2020 • Filed on Nov 10, 2020

PO Box 367Weed, CA 96094

(530) 938-3231

Siviq Scores

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

Liabilities / Assets

36th percentile

0.03x

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

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

Liabilities / Revenue

19th percentile

0.00x

Higher debt load relative to revenue than 19% of similar nonprofits.

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

Net Margin

29th percentile

-4.4%

Higher net margin than 29% of similar nonprofits.

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

Top Officer Pay

69th percentile

$100,880

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

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

Asset Growth

1st percentile

-49%

Faster asset growth than 1% of similar nonprofits.

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

Revenue Growth

11th percentile

-39%

Faster revenue growth than 11% of similar nonprofits.

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

Assets

Down

$213,637

Down $203,119 (-49%) from 2019

Net Assets

Down

$206,230

Down $80,571 (-28%) from 2019

Liabilities

Down

$7,407

Down $122,548 (-94%) from 2019

Revenue

Down

$1,823,184

Down $1,182,673 (-39%) from 2019

Expenses

Down

$1,903,755

Down $1,062,360 (-36%) from 2019

Net Income

Down

-$80,571

Down $120,313 (-303%) 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 2011: $194,929Liabilities 2011: $137,271Net Assets 2011: $57,6582011Assets 2012: $125,548Liabilities 2012: $62,291Net Assets 2012: $63,2572012Assets 2013: $117,587Liabilities 2013: $38,695Net Assets 2013: $78,8922013Assets 2014: $168,012Liabilities 2014: $38,709Net Assets 2014: $129,3032014Assets 2015: $250,052Liabilities 2015: $39,699Net Assets 2015: $210,3532015Assets 2016: $334,808Liabilities 2016: $135,777Net Assets 2016: $199,0312016Assets 2017: $327,447Liabilities 2017: $86,760Net Assets 2017: $240,6872017Assets 2018: $449,225Liabilities 2018: $202,166Net Assets 2018: $247,0592018Assets 2019: $416,756Liabilities 2019: $129,955Net Assets 2019: $286,8012019Assets 2020: $213,637Liabilities 2020: $7,407Net Assets 2020: $206,2302020Assets 2021: $211,221Liabilities 2021: $430Net Assets 2021: $210,7912021

Highlighted filing

2020

Assets$213,637
Liabilities$7,407
Net Assets$206,230

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 2011: $1,604,338Expenses 2011: $1,603,812Net Income 2011: $5262011Revenue 2012: $1,207,647Expenses 2012: $1,202,048Net Income 2012: $5,5992012Revenue 2013: $999,154Expenses 2013: $983,519Net Income 2013: $15,6352013Revenue 2014: $815,362Expenses 2014: $764,951Net Income 2014: $50,4112014Revenue 2015: $879,325Expenses 2015: $798,275Net Income 2015: $81,0502015Revenue 2016: $1,569,304Expenses 2016: $1,580,626Net Income 2016: -$11,3222016Revenue 2017: $1,733,164Expenses 2017: $1,691,508Net Income 2017: $41,6562017Revenue 2018: $2,458,577Expenses 2018: $2,452,205Net Income 2018: $6,3722018Revenue 2019: $3,005,857Expenses 2019: $2,966,115Net Income 2019: $39,7422019Revenue 2020: $1,823,184Expenses 2020: $1,903,755Net Income 2020: -$80,5712020Revenue 2021: $139,087Expenses 2021: $134,526Net Income 2021: $4,5612021

Highlighted filing

2020

Revenue$1,823,184
Expenses$1,903,755
Net Income-$80,571
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Nov 10, 2020
Return Version
2019v5.0
Gross Receipts
$1,823,184
Mission and Program Overview

Mission

Offering access to employment and training information and services, promoting linkages to job seekers and employers, and providing guidance, workplace readiness skills and job training opportunities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$234,281$80,025▼ $154,256
Investments in Publicly Traded Securities$72,629$72,442▼ $187
Pledges and Grants Receivable$100,136$60,293▼ $39,843
Prepaid Expenses and Deferred Charges$9,710$877▼ $8,833
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$416,756$213,637▼ $203,119
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$129,955$7,407▼ $122,548
Total Liabilities$129,955$7,407▼ $122,548
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$286,801$206,230▼ $80,571
Total Net Assets Fund Balance$286,801$206,230▼ $80,571
Total Liabilities and Net Assets / Fund Balance$416,756$213,637▼ $203,119
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Joan ZarzynskiExecutive DirectorFT$100,880$100,880

Board Members and Trustees

NameTitle
Richard E NegroPresident
Mary Jo CoffmanVice President
Robert Taylor PhDBoard Member
Jim TaylorSecretary/Treas
Revenue and Support

Revenue Composition

Contributions and Grants
$1,839,559
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$-16,375
Change in Net Assets
$-80,571

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,823,184
Total Revenue per Audited Statements
$1,823,184
Total Revenue per Form 990
$1,823,184
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,466,849
Other Expenses$436,906
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$965,407$66,454-$1,031,861
Other Employee Benefits$222,129$19,953-$242,082
Occupancy$110,176--$110,176
Current Officers, Directors, Trustees, and Key Employees$94,383$6,497-$100,880
Payroll Taxes$86,444$5,582-$92,026
Information Technology$48,000--$48,000
Fees for Services Other$31,909$11,842-$43,751
Travel$18,628$4,984-$23,612
Other Expenses$20,418$2,266-$20,418
All Other Expenses$17,442$636-$18,078
Office Expenses$13,231$2,623-$15,854
Fees for Services Legal$11,534--$11,534
Conferences and Meetings$4,378$2,930-$7,308
Insurance$95--$95
Total Functional Expenses$1,778,358$125,397$0$1,903,755

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,903,755
Total Expenses per Audited Statements$1,903,755
Total Expenses per Form 990$1,903,755
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
Annual disclosure for covered persons
Yes
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
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

The Form 990 is reviewed by the Finance Committee

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

The organization monitors its conflict of interest policy at the Board meeting through verbal communication.

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

STEP, Inc. has an annual review policy which includes goal setting for the new year as well as a list of accomplishments. For the Executive Director, the board reviews this information discussing performance, and if applicable grants a merit increase.

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

Upon request.

Filing and Contact Details

Filer

Filer Name
Siskiyou Training & Employment Program
EIN
68-0055462
Phone
5309383231
Address
PO Box 367, Weed, CA 96094

Signing Officer

Name
Richard E Negro
Title
President
Signed
2020-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joan Zarzynski
Formed
1984
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
177

Preparer

Firm
R J Ricciardi Inc
Address
1101 Fifth Avenue Suite 360, San Rafael, CA 94901
Preparer
Hiep Pham
Phone
4154571215
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

STEP, Inc. adopted the recognition requirements for uncertain income tax positions as required by generally accepted accounting principles, with no cumulative effect adjustment required. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than-not be sustained upon examination by taxing authorities. STEP, Inc. has analyzed tax positions taken for filing with the Internal Revenue Service and all state jurisdictions where it operates. STEP, Inc. believes that income tax filing positions will besustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on STEP, Inc.s financial condition, results of operations or cash flows. Accordingly, STEP, Inc. has not recorded any reserves or related accruals for interest and penalties for uncertain income tax positions at June 30, 2020. STEP, Inc. is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periodsin progress.

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IRS990/PYOtherRevenueAmt02850
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IRS990/PYTotalExpensesAmt02966115
IRS990/PYTotalRevenueAmt03005857
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IRS990/ReconcilationRevenueExpnssAmt0-80571
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01839559
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt03003007
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02454542
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01724557
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01554191
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt010575856
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
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IRS990ScheduleA/PublicSupportPY170Pct01.00000
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IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt03003007
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02454542
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01724557
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01554191
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt010575856
IRS990ScheduleA/TotalSupportAmt010575856
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IRS990ScheduleD/ExpensesSubtotalAmt01903755
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueSubtotalAmt01823184
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0STEP, Inc. adopted the recognition requirements for uncertain income tax positions as required by generally accepted accounting principles, with no cumulative effect adjustment required. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than-not be sustained upon examination by taxing authorities. STEP, Inc. has analyzed tax positions taken for filing with the Internal Revenue Service and all state jurisdictions where it operates. STEP, Inc. believes that income tax filing positions will besustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on STEP, Inc.s financial condition, results of operations or cash flows. Accordingly, STEP, Inc. has not recorded any reserves or related accruals for interest and penalties for uncertain income tax positions at June 30, 2020. STEP, Inc. is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periodsin progress.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalExpensesPerForm990Amt01903755
IRS990ScheduleD/TotalRevenuePerForm990Amt01823184
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01823184
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01903755
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 is reviewed by the Finance Committee
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization monitors its conflict of interest policy at the Board meeting through verbal communication.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2STEP, Inc. has an annual review policy which includes goal setting for the new year as well as a list of accomplishments. For the Executive Director, the board reviews this information discussing performance, and if applicable grants a merit increase.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Upon request.
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/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0416756
IRS990/TotalAssetsEOYAmt0213637
IRS990/TotalAssetsGrp/BOYAmt0416756
IRS990/TotalAssetsGrp/EOYAmt0213637
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01839559
IRS990/TotalEmployeeCnt0177
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0125397
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01778358
IRS990/TotalFunctionalExpensesGrp/TotalAmt01903755
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0129955
IRS990/TotalLiabilitiesEOYAmt07407
IRS990/TotalLiabilitiesGrp/BOYAmt0129955
IRS990/TotalLiabilitiesGrp/EOYAmt07407
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0286801
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0206230
IRS990/TotalProgramServiceExpensesAmt01778358
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt0100880
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-16375
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01823184
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0416756
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0213637
IRS990/TravelGrp/ManagementAndGeneralAmt04984
IRS990/TravelGrp/ProgramServicesAmt018628
IRS990/TravelGrp/TotalAmt023612
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 367
IRS990/USAddress/CityNm0Weed
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd0960942518
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0www.stepoffice.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Richard E Negro
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Siskiyou Training & Employment Program
ReturnHeader/Filer/BusinessNameControlTxt0SISK
ReturnHeader/Filer/EIN0680055462
ReturnHeader/Filer/PhoneNum05309383231
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 367
ReturnHeader/Filer/USAddress/CityNm0Weed
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd096094
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0201398210
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0R J Ricciardi Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01101 Fifth Avenue Suite 360
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0San Rafael
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094901
ReturnHeader/PreparerPersonGrp/PhoneNum04154571215
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Hiep Pham
ReturnHeader/ReturnTs02020-11-11T10:19:33-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30

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