Civic Intelligence

Choices Transitional Services

990 • Fiscal year 2017 • EIN 68-0220098

Jul 01, 2016 to Jun 30, 2017 • Filed on May 14, 2018

2920 Prospect Park Drive No 205Rancho Cordova, CA 95670

(916) 822-8707

Siviq Scores

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

Liabilities / Assets

68th percentile

0.38x

Higher debt load relative to assets than 68% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

29th percentile

0.07x

Higher debt load relative to revenue than 29% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

27th percentile

-3.3%

Higher net margin than 27% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

5th percentile

-17%

Faster asset growth than 5% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

73rd percentile

17%

Faster revenue growth than 73% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Down

$1,243,395

Down $251,445 (-17%) from 2016

Net Assets

Down

$770,229

Down $217,151 (-22%) from 2016

Liabilities

Down

$473,166

Down $34,294 (-6.8%) from 2016

Revenue

Up

$6,652,070

Up $988,980 (+17%) from 2016

Expenses

Up

$6,869,221

Up $1,241,023 (+22%) from 2016

Net Income

Down

-$217,151

Down $252,043 (-722%) from 2016

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$0-$1.0MAssets 2011: $1,821,474Liabilities 2011: $262,749Net Assets 2011: $1,558,7252011Assets 2012: $2,011,507Liabilities 2012: $226,750Net Assets 2012: $1,784,7572012Assets 2013: $1,940,056Liabilities 2013: $241,803Net Assets 2013: $1,698,2532013Assets 2014: $1,527,476Liabilities 2014: $448,586Net Assets 2014: $1,078,8902014Assets 2015: $1,528,950Liabilities 2015: $576,462Net Assets 2015: $952,4882015Assets 2016: $1,494,840Liabilities 2016: $507,460Net Assets 2016: $987,3802016Assets 2017: $1,243,395Liabilities 2017: $473,166Net Assets 2017: $770,2292017Assets 2018: $959,949Liabilities 2018: $903,811Net Assets 2018: $56,1382018Assets 2019: $1,038,393Liabilities 2019: $1,250,411Net Assets 2019: -$212,0182019

Highlighted filing

2017

Assets$1,243,395
Liabilities$473,166
Net Assets$770,229

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2011: $4,179,2402011Expenses 2012: $3,308,7112012Expenses 2013: $3,391,5832013Revenue 2014: $3,568,356Expenses 2014: $4,187,719Net Income 2014: -$619,3632014Revenue 2015: $4,719,085Expenses 2015: $4,845,487Net Income 2015: -$126,4022015Revenue 2016: $5,663,090Expenses 2016: $5,628,198Net Income 2016: $34,8922016Revenue 2017: $6,652,070Expenses 2017: $6,869,221Net Income 2017: -$217,1512017Revenue 2018: $6,681,143Expenses 2018: $7,395,234Net Income 2018: -$714,0912018Revenue 2019: $7,248,085Expenses 2019: $7,516,241Net Income 2019: -$268,1562019

Highlighted filing

2017

Revenue$6,652,070
Expenses$6,869,221
Net Income-$217,151
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 14, 2018
Return Version
2016v3.0
Gross Receipts
$6,652,070
Mission and Program Overview

Mission

Assisting developmentally disabled adults live the lifestyle of their choice through the development of independent living skills, self-esteem, judgement and decision making, prevention of abuse, family life education, support system, use of lesiure time, self advocacy and finding suitable housing.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$515,738$585,871▲ $70,133
Cash and Non-Interest-Bearing Accounts$10,125$309,484▲ $299,359
Savings and Temporary Cash Investments$817,311$203,715▼ $613,596
Land, Buildings, and Equipment, Net$111,130$103,789▼ $7,341
Prepaid Expenses and Deferred Charges$12,000$12,000→ $0
Total Assets$1,494,840$1,243,395▼ $251,445
Other Assets Total$28,536$28,536→ $0
Liabilities
Accounts Payable and Accrued Expenses$324,455$367,148▲ $42,693
Other Liabilities$113,005$106,018▼ $6,987
Mortgage Notes Payable Secured by Investment Property$70,000$0▼ $70,000
Total Liabilities$507,460$473,166▼ $34,294
Net Assets / Fund Balance
Unrestricted Net Assets$987,380$770,229▼ $217,151
Total Net Assets Fund Balance$987,380$770,229▼ $217,151
Total Liabilities and Net Assets / Fund Balance$1,494,840$1,243,395▼ $251,445

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$59,614$58,671$118,285
Equipment$42,153$52,877$95,030
Leasehold Improvements$2,022$14,202$16,224
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Nancy ChanceExecutive DirectorFT$96,483$96,483

Board Members and Trustees

NameTitle
Michael DimmittPresident
Christal HopkinsBoard Member
Willie WestBoard Member
Robert BensonSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$8,443
Program Service Revenue
$6,637,398
Investment Income
$4,958
Other Revenue
$1,271
All Other Contributions
$8,443
Change in Net Assets
$-217,151

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,652,070
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$6,652,070
Total Revenue per Form 990
$6,652,070
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,851,831
Other Expenses$1,017,390
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,301,393$452,918-$4,754,311
Other Employee Benefits$628,607$6,964-$635,571
Occupancy$285,345$89,023-$374,368
Payroll Taxes$361,461$4,005-$365,466
Travel$199,354$37,254-$236,608
Current Officers, Directors, Trustees, and Key Employees-$96,483-$96,483
Insurance$36,576$9,144-$45,720
Depreciation Depletion$25,969$6,492-$32,461
Other Expenses$22,999$3,341-$26,340
Fees for Services Other$15,539$3,885-$19,424
All Other Expenses$14,109$3,527-$17,636
Interest$1,309$327-$1,636
Advertising$800$200-$1,000
Total Functional Expenses$6,099,914$769,307$0$6,869,221

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,869,221
Total Expenses per Audited Statements$6,869,221
Total Expenses per Form 990$6,869,221
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,271
Fundraising Direct Expenses$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Rent Liability$56,018
Self Insurance Unemployment Liability$50,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
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 executive director reviews the form 990 before filing

Form 990, Part VI, Section B, Line 15

The board relies on their contacts and positions in the nonprofit environment to make prudent deliberations and decisions in this area, using comparability data and information from independent parties

Form 990, Part VI, Section C, Line 19

Available at the organizations offices upon request

Filing and Contact Details

Filer

Filer Name
Choices Transitional Services
EIN
68-0220098
Phone
9168228707
Address
2920 PROSPECT PARK DRIVE NO 205, RANCHO CORDOVA, CA 95670
Doing Business As
Choices Person Centered Services

Signing Officer

Name
Nancy Chance
Title
Executive Director
Phone
9168228707
Signed
2018-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nancy Chance
Formed
1990
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
236
Volunteers
0

Preparer

Firm
Campbell Taylor & Company
Address
3741 DOUGLAS BLVD SUITE 350, ROSEVILLE, CA 95661
Preparer
Linda L House CPA
Phone
9169293680
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 2C:

Audit services and board review and approval has remained consistent with prior year procedures.

Financial Statement Notes

PART X, LINE 2:

Accounting principles generally accepted in the united states of america require organization management to evaluate tax positions taken by the organization and recognize a tax liability or asset if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. Organization management has determined that as of june 30, 2017 there are no uncertain tax positions taken or expected to be taken that would require recognition or disclosure in the financial statements. The organization is subject to routine audits by taxing authorities; however there are currently no audits for any tax periods in progress. The organization is open to examination for the previous three (federal) and four (state) years by various tax authorities.

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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt08722
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt04172
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt03623
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt04444
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt025919
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt06637398
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt05642344
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt04714547
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt03563732
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt03298396
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt023856417
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt04958
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt08722
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt04172
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt03623
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt04444
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt025919
IRS990ScheduleA/InvestmentIncomeCYPct00.00110
IRS990ScheduleA/InvestmentIncomePYPct00.00130
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99890
IRS990ScheduleA/PublicSupportPY509Pct00.99870
IRS990ScheduleA/PublicSupportTotal509Amt023878966
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt06645841
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt05654368
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt04715538
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt03564733
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt03298486
IRS990ScheduleA/Total509Grp/TotalAmt023878966
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt06650799
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt05663090
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt04719710
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt03568356
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt03302930
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt023904885
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/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt042153
IRS990ScheduleD/EquipmentGrp/DepreciationAmt052877
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt095030
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt06869221
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt02022
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt014202
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt016224
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt059614
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt058671
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0118285
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt050000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt156018
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SELF INSURANCE UNEMPLOYMENT LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED RENT LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt06652070
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE ORGANIZATION MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY OR ASSET IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. ORGANIZATION MANAGEMENT HAS DETERMINED THAT AS OF JUNE 30, 2017 THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING AUTHORITIES; HOWEVER THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ORGANIZATION IS OPEN TO EXAMINATION FOR THE PREVIOUS THREE (FEDERAL) AND FOUR (STATE) YEARS BY VARIOUS TAX AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0103789
IRS990ScheduleD/TotalExpensesPerForm990Amt06869221
IRS990ScheduleD/TotalLiabilityAmt0106018
IRS990ScheduleD/TotalRevenuePerForm990Amt06652070
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06652070
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06869221
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR REVIEWS THE FORM 990 BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD RELIES ON THEIR CONTACTS AND POSITIONS IN THE NONPROFIT ENVIRONMENT TO MAKE PRUDENT DELIBERATIONS AND DECISIONS IN THIS AREA, USING COMPARABILITY DATA AND INFORMATION FROM INDEPENDENT PARTIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE AT THE ORGANIZATIONS OFFICES UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AUDIT SERVICES AND BOARD REVIEW AND APPROVAL HAS REMAINED CONSISTENT WITH PRIOR YEAR PROCEDURES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01494840
IRS990/TotalAssetsEOYAmt01243395
IRS990/TotalAssetsGrp/BOYAmt01494840
IRS990/TotalAssetsGrp/EOYAmt01243395
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt08443
IRS990/TotalEmployeeCnt0236
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0769307
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt06099914
IRS990/TotalFunctionalExpensesGrp/TotalAmt06869221
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0507460
IRS990/TotalLiabilitiesEOYAmt0473166
IRS990/TotalLiabilitiesGrp/BOYAmt0507460
IRS990/TotalLiabilitiesGrp/EOYAmt0473166
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0987380
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0770229
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt06099914
IRS990/TotalProgramServiceRevenueAmt06637398
IRS990/TotalReportableCompFromOrgAmt096483
IRS990/TotalRevenueGrp/ExclusionAmt06229
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt06637398
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt06652070
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01494840
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01243395
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt037254
IRS990/TravelGrp/ProgramServicesAmt0199354
IRS990/TravelGrp/TotalAmt0236608
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0987380
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0770229
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02920 PROSPECT PARK DRIVE NO 205
IRS990/USAddress/CityNm0RANCHO CORDOVA
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095670
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.CTS-CHOICES.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02018-06-14 16:35:46Z

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