Civic Intelligence

Common Ground Senior Services Inc

990 • Fiscal year 2024 • EIN 68-0463039

Jul 01, 2023 to Jun 30, 2024 • Filed on Oct 08, 2024

PO Box 219Altaville, CA 95221

(209) 743-1460

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.05x

Higher debt load relative to assets than 62% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

55th percentile

0.03x

Higher debt load relative to revenue than 55% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

28th percentile

-5.7%

Higher net margin than 28% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

79th percentile

$77,500

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 8.3% of source-year revenue.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

18th percentile

-10%

Faster asset growth than 18% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

26th percentile

-8.2%

Faster revenue growth than 26% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$453,341

Down $52,200 (-10%) from 2023

Net Assets

Down

$429,319

Down $52,621 (-11%) from 2023

Liabilities

Up

$24,022

Up $421 (+1.8%) from 2023

Revenue

Down

$933,776

Down $83,627 (-8.2%) from 2023

Expenses

Down

$986,571

Down $4,491 (-0.5%) from 2023

Net Income

Down

-$52,795

Down $79,136 (-300%) from 2023

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $159,125Liabilities 2011: $32,636Net Assets 2011: $126,4892011Assets 2012: $101,601Liabilities 2012: $14,054Net Assets 2012: $87,5472012Assets 2013: $542,510Liabilities 2013: $24,809Net Assets 2013: $517,7012013Assets 2014: $526,034Liabilities 2014: $29,631Net Assets 2014: $496,4032014Assets 2015: $472,462Liabilities 2015: $21,897Net Assets 2015: $450,5652015Assets 2016: $510,845Liabilities 2016: $50,723Net Assets 2016: $460,1222016Assets 2017: $456,817Liabilities 2017: $50,320Net Assets 2017: $406,4972017Assets 2018: $349,377Liabilities 2018: $30,832Net Assets 2018: $318,5452018Assets 2019: $309,256Liabilities 2019: $25,352Net Assets 2019: $283,9042019Assets 2020: $287,201Liabilities 2020: $33,658Net Assets 2020: $253,5432020Assets 2021: $338,501Liabilities 2021: $26,075Net Assets 2021: $312,4262021Assets 2022: $527,004Liabilities 2022: $71,405Net Assets 2022: $455,5992022Assets 2023: $505,541Liabilities 2023: $23,601Net Assets 2023: $481,9402023Assets 2024: $453,341Liabilities 2024: $24,022Net Assets 2024: $429,3192024Assets 2025: $0Net Assets 2025: $02025

Highlighted filing

2024

Assets$453,341
Liabilities$24,022
Net Assets$429,319

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $810,3032011Expenses 2012: $718,5222012Revenue 2013: $1,089,303Expenses 2013: $659,149Net Income 2013: $430,1542013Revenue 2014: $665,137Expenses 2014: $686,435Net Income 2014: -$21,2982014Revenue 2015: $640,535Expenses 2015: $686,373Net Income 2015: -$45,8382015Revenue 2016: $855,997Expenses 2016: $832,436Net Income 2016: $23,5612016Revenue 2017: $762,892Expenses 2017: $816,846Net Income 2017: -$53,9542017Revenue 2018: $696,390Expenses 2018: $784,344Net Income 2018: -$87,9542018Revenue 2019: $698,814Expenses 2019: $733,447Net Income 2019: -$34,6332019Revenue 2020: $788,257Expenses 2020: $818,618Net Income 2020: -$30,3612020Revenue 2021: $900,388Expenses 2021: $841,504Net Income 2021: $58,8842021Revenue 2022: $1,085,841Expenses 2022: $942,668Net Income 2022: $143,1732022Revenue 2023: $1,017,403Expenses 2023: $991,062Net Income 2023: $26,3412023Revenue 2024: $933,776Expenses 2024: $986,571Net Income 2024: -$52,7952024Revenue 2025: $9,193Expenses 2025: $412,842Net Income 2025: -$403,6492025

Highlighted filing

2024

Revenue$933,776
Expenses$986,571
Net Income-$52,795
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Oct 8, 2024
Return Version
2023v5.1
Gross Receipts
$938,290
Mission and Program Overview

Mission

Provide nutritious meals and supportive services to the aged.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$228,645$331,853▲ $103,208
Savings and Temporary Cash Investments$129,678$0▼ $129,678
Land, Buildings, and Equipment, Net$6$119,665▲ $119,659
Inventories for Sale or Use$3,435$0▼ $3,435
Accounts Receivable$73,278$1,820▼ $71,458
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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$505,541$453,341▼ $52,200
Other Assets Total$70,499$3▼ $70,496
Liabilities
Other Liabilities$16,162$18,419▲ $2,257
Accounts Payable and Accrued Expenses$7,439$5,603▼ $1,836
Total Liabilities$23,601$24,022▲ $421
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$481,940$429,319▼ $52,621
Total Net Assets Fund Balance$481,940$429,319▼ $52,621
Total Liabilities and Net Assets / Fund Balance$505,541$453,341▼ $52,200

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$119,665$153,136$272,801
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Elizabeth ThompsonExecutive DirectorFT$77,500$77,500

Board Members and Trustees

NameTitle
Robert PachingerChairman
Bertha UnderhillDirector
Doreen WilburDirector
Mark BolgerDirector
Tad FolendorfDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$897,500
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$36,276
All Other Contributions
$239,615
Change in Net Assets
$-52,795
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$525,241
Other Expenses$461,330
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$254,167$149,272-$403,439
Current Officers, Directors, Trustees, and Key Employees$48,825$28,675-$77,500
All Other Expenses$60,356$146-$60,502
Insurance$52,428--$52,428
Payroll Taxes$30,568$13,734-$44,302
Occupancy$36,677--$36,677
Depreciation Depletion$23,932--$23,932
Other Expenses$12,073--$12,073
Office Expenses-$4,486-$4,486
Advertising$862--$862
Fees for Services Accounting-$360-$360
Travel$204--$204
Total Functional Expenses$789,898$196,673$0$986,571
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$40,616
Fundraising Direct Expenses$4,514
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising$40,616$40,616$4,514$36,102
Total Events$40,616$40,616$4,514$36,102
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
Payroll Liabilities$11,069
Deferred revenue$5,857
Credit Card$1,493
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
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

Tax return is provided to the board for review and is signed by the president authorizing the filing of the return.

Form 990, Part VI, Section B, Line 12C

Employees and directors are required to complete questionnaire regarding conflict.

Form 990, Part VI, Section C, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Common Ground Senior Services Inc
EIN
68-0463039
Phone
2097431460
Address
PO BOX 219, ALTAVILLE, CA 95221

Signing Officer

Name
Elizabeth Thompson
Title
Executive Director
Signed
2024-10-08
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
6
Independent Board Members
6
Employees
25

Preparer

Firm
Hawks & Associates Cpas Inc
Address
39 N WASHINGTON ST STE A, SONORA, CA 95370
Preparer
Robert a Hawks Jr CPA
Phone
2095888760
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Reconciliation discrepencies = $174

Form 990, Part XI, Line 9

ROUNDING = $0

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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0129678
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0897500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0980420
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01080006
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0892414
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0786716
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt04637056
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0717
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0717
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt036126
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt06675
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt07974
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt03586
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt054361
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0717
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0717
IRS990ScheduleA/InvestmentIncomeCYPct00.00020
IRS990ScheduleA/InvestmentIncomePYPct00.00020
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99980
IRS990ScheduleA/PublicSupportPY509Pct00.99980
IRS990ScheduleA/PublicSupportTotal509Amt04691417
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0897500
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01016546
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01086681
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0900388
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0790302
IRS990ScheduleA/Total509Grp/TotalAmt04691417
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0897500
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01016546
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01086681
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0900388
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0791019
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04692134
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0119665
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0153136
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0272801
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01493
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt15857
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt211069
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARD
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Deferred revenue
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0119665
IRS990ScheduleD/TotalLiabilityAmt018419
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt04514
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISING
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt040616
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt040616
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt040616
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt040616
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt036102
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt04514
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt04514
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TAX RETURN IS PROVIDED TO THE BOARD FOR REVIEW AND IS SIGNED BY THE PRESIDENT AUTHORIZING THE FILING OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Employees and directors are required to complete questionnaire regarding conflict.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3RECONCILIATION DISCREPENCIES = $174
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ROUNDING = $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0505541
IRS990/TotalAssetsEOYAmt0453341
IRS990/TotalAssetsGrp/BOYAmt0505541
IRS990/TotalAssetsGrp/EOYAmt0453341
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0897500
IRS990/TotalEmployeeCnt025
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0196673
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0789898
IRS990/TotalFunctionalExpensesGrp/TotalAmt0986571
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt023601
IRS990/TotalLiabilitiesEOYAmt024022
IRS990/TotalLiabilitiesGrp/BOYAmt023601
IRS990/TotalLiabilitiesGrp/EOYAmt024022
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0481940
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0429319
IRS990/TotalProgramServiceExpensesAmt0789898
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt077500
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0174
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0933776
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0505541
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0453341
IRS990/TravelGrp/ProgramServicesAmt0204
IRS990/TravelGrp/TotalAmt0204
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 219
IRS990/USAddress/CityNm0ALTAVILLE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095221
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02024-10-15 13:58:12Z

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.01$0.41$0.40
2024Detailed filing. Detailed filing data is available for this year.$0.45$0.02$0.43$0.93$0.99$0.05
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.02$0.48$1.02$0.99$0.03
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.53$0.07$0.46$1.09$0.94$0.14
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.34$0.03$0.31$0.90$0.84$0.06
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.29$0.03$0.25$0.79$0.82$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.31$0.03$0.28$0.70$0.73$0.03
2018Summary only. Only limited summary data is available for this year.$0.35$0.03$0.32$0.70$0.78$0.09
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.05$0.41$0.76$0.82$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.51$0.05$0.46$0.86$0.83$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.47$0.02$0.45$0.64$0.69$0.05
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.53$0.03$0.50$0.67$0.69$0.02
2013Summary only. Only limited summary data is available for this year.$0.54$0.02$0.52$1.09$0.66$0.43
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.01$0.09$0.72
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.03$0.13$0.81