Civic Intelligence

Counseling Solutions

990 • Fiscal year 2019 • EIN 68-0455378

Jul 01, 2018 to Jun 30, 2019 • Filed on Nov 06, 2019

130 Yellowstone DrChico, CA 95973

(530) 879-5991

Siviq Scores

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

Liabilities / Assets

65th percentile

0.11x

Higher debt load relative to assets than 65% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

54th percentile

0.04x

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

42nd percentile

0.8%

Higher net margin than 42% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2019

Asset Growth

38th percentile

-0.5%

Faster asset growth than 38% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

34th percentile

-3.3%

Faster revenue growth than 34% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$301,764

Down $1,522 (-0.5%) from 2018

Net Assets

Up

$269,703

Up $6,254 (+2.4%) from 2018

Liabilities

Down

$32,061

Down $7,776 (-20%) from 2018

Revenue

Down

$816,092

Down $28,174 (-3.3%) from 2018

Expenses

Down

$809,568

Down $80,442 (-9.0%) from 2018

Net Income

Up

$6,524

Up $52,268 (+114%) from 2018

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2012: $247,578Liabilities 2012: $24,005Net Assets 2012: $223,5732012Assets 2013: $226,601Liabilities 2013: $29,100Net Assets 2013: $197,5012013Assets 2014: $346,162Liabilities 2014: $55,235Net Assets 2014: $290,9272014Assets 2015: $342,208Liabilities 2015: $51,922Net Assets 2015: $290,2862015Assets 2016: $302,974Liabilities 2016: $67,855Net Assets 2016: $235,1192016Assets 2017: $347,256Liabilities 2017: $38,063Net Assets 2017: $309,1932017Assets 2018: $303,286Liabilities 2018: $39,837Net Assets 2018: $263,4492018Assets 2019: $301,764Liabilities 2019: $32,061Net Assets 2019: $269,7032019Assets 2020: $400,871Liabilities 2020: $116,076Net Assets 2020: $284,7952020Assets 2021: $1,511,546Liabilities 2021: $7,709Net Assets 2021: $1,503,8372021Assets 2022: $1,552,478Liabilities 2022: $17,673Net Assets 2022: $1,534,8052022Assets 2023: $1,463,967Liabilities 2023: $13,807Net Assets 2023: $1,450,1602023

Highlighted filing

2019

Assets$301,764
Liabilities$32,061
Net Assets$269,703

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2012: $886,547Expenses 2012: $810,806Net Income 2012: $75,7412012Revenue 2013: $863,322Expenses 2013: $889,394Net Income 2013: -$26,0722013Revenue 2014: $1,133,691Expenses 2014: $1,040,265Net Income 2014: $93,4262014Revenue 2015: $1,378,149Expenses 2015: $1,378,790Net Income 2015: -$6412015Revenue 2016: $1,371,289Expenses 2016: $1,426,456Net Income 2016: -$55,1672016Revenue 2017: $1,367,914Expenses 2017: $1,293,840Net Income 2017: $74,0742017Revenue 2018: $844,266Expenses 2018: $890,010Net Income 2018: -$45,7442018Revenue 2019: $816,092Expenses 2019: $809,568Net Income 2019: $6,5242019Revenue 2020: $570,667Expenses 2020: $554,819Net Income 2020: $15,8482020Revenue 2021: $1,748,975Expenses 2021: $546,161Net Income 2021: $1,202,8142021Revenue 2022: $743,899Expenses 2022: $699,641Net Income 2022: $44,2582022Revenue 2023: $743,556Expenses 2023: $829,948Net Income 2023: -$86,3922023

Highlighted filing

2019

Revenue$816,092
Expenses$809,568
Net Income$6,524
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Nov 6, 2019
Return Version
2018v3.1
Gross Receipts
$816,092
Mission and Program Overview

Mission

Counseling services provided on an outpatient basis for children placed in foster care,foster care parents and the biological parents of foster children. The clinic is certified by the california department of mental health to perform services for the short/doyle medi-cal program.

Counseling services provided on a outpatient clinic basis for children placed in foster care, foster parents and the biological parents of foster children. The clinic is certified by the california department of mental health to perform services for the short/doyle medi-cal program.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$137,649$123,278▼ $14,371
Cash and Non-Interest-Bearing Accounts$155,002$118,642▼ $36,360
Investments in Publicly Traded Securities-$50,139-
Prepaid Expenses and Deferred Charges$5,561$4,928▼ $633
Land, Buildings, and Equipment, Net$3,768$3,178▼ $590
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$303,286$301,764▼ $1,522
Other Assets Total$1,306$1,599▲ $293
Liabilities
Accounts Payable and Accrued Expenses$39,837$32,061▼ $7,776
Total Liabilities$39,837$32,061▼ $7,776
Net Assets / Fund Balance
Unrestricted Net Assets$263,449$269,703▲ $6,254
Total Net Assets Fund Balance$263,449$269,703▲ $6,254
Total Liabilities and Net Assets / Fund Balance$303,286$301,764▼ $1,522

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,178$10,013$13,191
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Trishanne LiningerExecutive DirecPT$123,184$123,184

Board Members and Trustees

NameTitle
Thomas OrtnerPresident
Carol MarlerMember
Eileen DalyMember
Jeff PayneSecretary/Treas
Revenue and Support

Revenue Composition

Contributions and Grants
$2,376
Program Service Revenue
$812,181
Investment Income
$1,279
Other Revenue
$256
All Other Contributions
$2,376
Change in Net Assets
$6,524

Audited Revenue Reconciliation

Revenue per Audited Statements
$816,092
Revenue Not Reported on Form 990
$-270
Total Revenue per Audited Statements
$815,822
Total Revenue per Form 990
$816,092
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$621,961
Other Expenses$187,607
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$333,018$83,255-$416,273
Current Officers, Directors, Trustees, and Key Employees$98,548$24,636-$123,184
Occupancy$43,200$3,600-$46,800
Payroll Taxes$36,766$9,191-$45,957
Other Employee Benefits$29,238$7,309-$36,547
Travel$25,726--$25,726
All Other Expenses$17,517$3,625-$21,142
Fees for Services Accounting$9,950$2,487-$12,437
Office Expenses$7,551$1,888-$9,439
Other Expenses$7,403$823-$8,226
Insurance$3,697$4,444-$8,141
Advertising$3,500--$3,500
Depreciation Depletion$857$857-$1,714
Total Functional Expenses$664,276$145,292$0$809,568

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$809,568
Total Expenses per Audited Statements$809,568
Total Expenses per Form 990$809,568
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
No
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
No
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

Bookkeeper reviews form 990 before forwarding to the president for final review and signature.

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

The board of directors are required to disclose any potential conflicts on the annual disclosure statement.

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

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Counseling Solutions
EIN
68-0455378
Phone
5308795991
Address
130 YELLOWSTONE DR, CHICO, CA 95973

Signing Officer

Name
Trishanne Lininger
Title
Executive Direc
Signed
2019-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Trishanne Lininger
Formed
2000
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
17
Volunteers
4

Preparer

Firm
Harrison-Dailey-Wright Accty Corp
Address
590 Vallombrosa Avenue, Chico, CA 95926
Preparer
Michael E Wright CPA
Phone
5308951209
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The corporation is a not-for-profit organization that is exempt from income taxes under section 501(c)(3) of the internal revenue code. The corporation has also been classified as an entity that is not a private foundation within the meaning of section 509(a)(1) and qualifies for deductible contributions as provided in section 170(1)(a)(vi).fasb asc topic no. 740, income taxes, prescribes a comprehensive model for the financial statement recognition, measurement, presentation and disclosure of uncertain tax positions taken or expected to be taken in income tax returns. Management of the corporation believes that it has not taken a tax position that, if challenged, would have a material effect on the financial statements. The corporation's federal and state information returns are subject examination by regulatory agencies. At june 30, 2019, the corporation's federal tax returns related to the years ended june 30, 2017 through june 30, 2019 remain open to examination by tax authorities, and the corporation's state tax returns related to the years june 30, 2016 through june 30, 2019 remain open to examination by tax authoriities. No tax returns are currently under examination by any tax authorities. The corporation has not incurred any penalties or interest under fasb asc topic no. 740.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt010
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01371289
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CORPORATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE CORPORATION HAS ALSO BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A)(1) AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170(1)(A)(VI).FASB ASC TOPIC NO. 740, INCOME TAXES, PRESCRIBES A COMPREHENSIVE MODEL FOR THE FINANCIAL STATEMENT RECOGNITION, MEASUREMENT, PRESENTATION AND DISCLOSURE OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS. MANAGEMENT OF THE CORPORATION BELIEVES THAT IT HAS NOT TAKEN A TAX POSITION THAT, IF CHALLENGED, WOULD HAVE A MATERIAL EFFECT ON THE FINANCIAL STATEMENTS. THE CORPORATION'S FEDERAL AND STATE INFORMATION RETURNS ARE SUBJECT EXAMINATION BY REGULATORY AGENCIES. AT JUNE 30, 2019, THE CORPORATION'S FEDERAL TAX RETURNS RELATED TO THE YEARS ENDED JUNE 30, 2017 THROUGH JUNE 30, 2019 REMAIN OPEN TO EXAMINATION BY TAX AUTHORITIES, AND THE CORPORATION'S STATE TAX RETURNS RELATED TO THE YEARS JUNE 30, 2016 THROUGH JUNE 30, 2019 REMAIN OPEN TO EXAMINATION BY TAX AUTHORIITIES. NO TAX RETURNS ARE CURRENTLY UNDER EXAMINATION BY ANY TAX AUTHORITIES. THE CORPORATION HAS NOT INCURRED ANY PENALTIES OR INTEREST UNDER FASB ASC TOPIC NO. 740.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleD/TotalExpensesPerForm990Amt0809568
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOOKKEEPER REVIEWS FORM 990 BEFORE FORWARDING TO THE PRESIDENT FOR FINAL REVIEW AND SIGNATURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS ON THE ANNUAL DISCLOSURE STATEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON 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 19: Other Organization Documents Publicly Available
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IRS990/TotalVolunteersCnt04
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.46$0.01$1.45$0.74$0.83$0.09
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.55$0.02$1.53$0.74$0.70$0.04
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.51$0.01$1.50$1.75$0.55$1.20
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.12$0.28$0.57$0.55$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.30$0.03$0.27$0.82$0.81$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.30$0.04$0.26$0.84$0.89$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.35$0.04$0.31$1.37$1.29$0.07
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.30$0.07$0.24$1.37$1.43$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.34$0.05$0.29$1.38$1.38$0.00
2014Summary only. Only limited summary data is available for this year.$0.35$0.06$0.29$1.13$1.04$0.09
2013Summary only. Only limited summary data is available for this year.$0.23$0.03$0.20$0.86$0.89$0.03
2012Summary only. Only limited summary data is available for this year.$0.25$0.02$0.22$0.89$0.81$0.08