Civic Intelligence

Centro Laboral De Graton

990 • Fiscal year 2016 • EIN 68-0472311

Jul 01, 2015 to Jun 30, 2016 • Filed on Nov 10, 2016

PO Box 42Graton, CA 95444

(707) 829-1864

Siviq Scores

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

Liabilities / Assets

88th percentile

0.43x

Higher debt load relative to assets than 88% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

93rd percentile

0.64x

Higher debt load relative to revenue than 93% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

67th percentile

12%

Higher net margin than 67% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

86th percentile

$31,033

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 9.6% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

62nd percentile

9.0%

Faster asset growth than 62% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

58th percentile

6.2%

Faster revenue growth than 58% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$485,364

Up $40,156 (+9.0%) from 2015

Net Assets

Up

$277,250

Up $39,418 (+17%) from 2015

Liabilities

Up

$208,114

Up $738 (+0.4%) from 2015

Revenue

Up

$322,906

Up $18,889 (+6.2%) from 2015

Expenses

Down

$283,488

Down $5,104 (-1.8%) from 2015

Net Income

Up

$39,418

Up $23,993 (+156%) from 2015

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 2011: $343,576Liabilities 2011: $12,557Net Assets 2011: $331,0192011Assets 2012: $411,871Liabilities 2012: $206,8632012Assets 2013: $403,109Liabilities 2013: $205,062Net Assets 2013: $198,0472013Assets 2014: $427,699Liabilities 2014: $205,2922014Assets 2015: $445,208Liabilities 2015: $207,376Net Assets 2015: $237,8322015Assets 2016: $485,364Liabilities 2016: $208,114Net Assets 2016: $277,2502016Assets 2017: $576,203Liabilities 2017: $5,371Net Assets 2017: $570,8322017Assets 2018: $627,500Liabilities 2018: $13,768Net Assets 2018: $613,7322018Assets 2019: $575,669Liabilities 2019: $945Net Assets 2019: $574,7242019Assets 2020: $814,653Liabilities 2020: $44,626Net Assets 2020: $770,0272020Assets 2021: $1,098,074Liabilities 2021: $2,508Net Assets 2021: $1,095,5662021Assets 2022: $1,033,666Liabilities 2022: $4,221Net Assets 2022: $1,029,4452022Assets 2023: $1,027,487Liabilities 2023: $13,142Net Assets 2023: $1,014,3452023Assets 2024: $714,649Liabilities 2024: $720Net Assets 2024: $713,9292024Assets 2025: $656,052Liabilities 2025: $281Net Assets 2025: $655,7712025

Highlighted filing

2016

Assets$485,364
Liabilities$208,114
Net Assets$277,250

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $241,187Expenses 2011: $290,399Net Income 2011: -$49,2122011Revenue 2012: $177,695Expenses 2012: $303,706Net Income 2012: -$126,0112012Revenue 2013: $202,008Expenses 2013: $208,969Net Income 2013: -$6,9612013Revenue 2014: $140,822Expenses 2014: $116,462Net Income 2014: $24,3602014Revenue 2015: $304,017Expenses 2015: $288,592Net Income 2015: $15,4252015Revenue 2016: $322,906Expenses 2016: $283,488Net Income 2016: $39,4182016Revenue 2017: $583,852Expenses 2017: $290,270Net Income 2017: $293,5822017Revenue 2018: $455,858Expenses 2018: $412,958Net Income 2018: $42,9002018Revenue 2019: $328,842Expenses 2019: $367,850Net Income 2019: -$39,0082019Revenue 2020: $567,315Expenses 2020: $372,012Net Income 2020: $195,3032020Revenue 2021: $826,107Expenses 2021: $500,568Net Income 2021: $325,5392021Revenue 2022: $442,248Expenses 2022: $508,369Net Income 2022: -$66,1212022Revenue 2023: $493,223Expenses 2023: $508,323Net Income 2023: -$15,1002023Revenue 2024: $266,432Expenses 2024: $566,848Net Income 2024: -$300,4162024Revenue 2025: $385,020Expenses 2025: $473,253Net Income 2025: -$88,2332025

Highlighted filing

2016

Revenue$322,906
Expenses$283,488
Net Income$39,418
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 10, 2016
Return Version
2015v2.0
Gross Receipts
$347,876
Mission and Program Overview

Mission

Promotion of healthy communities & protecting the rights of day laborers

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$349,295$344,410▼ $4,885
Cash and Non-Interest-Bearing Accounts$65,083$135,312▲ $70,229
Pledges and Grants Receivable$29,580$4,392▼ $25,188
Prepaid Expenses and Deferred Charges$1,250$1,250→ $0
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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$445,208$485,364▲ $40,156
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$200,000$200,000→ $0
Other Liabilities$6,481$6,939▲ $458
Accounts Payable and Accrued Expenses$895$1,175▲ $280
Total Liabilities$207,376$208,114▲ $738
Net Assets / Fund Balance
Unrestricted Net Assets$237,832$277,250▲ $39,418
Total Net Assets Fund Balance$237,832$277,250▲ $39,418
Total Liabilities and Net Assets / Fund Balance$445,208$485,364▲ $40,156

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$324,651$27,668$352,319
Leasehold Improvements$19,698$5,049$24,747
Equipment$61$3,378$3,439
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Christy LubinSecretaryPT$31,033$31,033

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$300,190
Program Service Revenue
$23,850
Investment Income
$4
Other Revenue
$-1,138
All Other Contributions
$255,624
Change in Net Assets
$39,418
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$202,366
Other Expenses$81,122
Total Fundraising Expense$15,516
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$142,052--$142,052
Current Officers, Directors, Trustees, and Key Employees$7,758$7,758$15,516$31,032
All Other Expenses$18,300$85-$18,385
Other Employee Benefits$16,393--$16,393
Payroll Taxes$12,889--$12,889
Travel$5,930--$5,930
Other Expenses$4,563$445-$4,563
Interest$3,330--$3,330
Depreciation Depletion$3,053--$3,053
Occupancy$1,646--$1,646
Insurance$1,596--$1,596
Fees for Services Accounting$292--$292
Total Functional Expenses$259,684$8,288$15,516$283,488
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll taxes payable$4,939
Security deposits$2,000
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 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
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 appropriate board members reviewed the return before filing.

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

Potential conflicts are discussed at yearly elections for BOD and yearly reviews for employees. If an actual or potential conflict is determined, choices for action are discussed with the BOD member or employee. Corrective action is taken, if necessary under the circumstances.

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

Executive Director salary is based on review of comparable data and approved by independent board members.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Officers of the organization are not paid. All salaries determined after review of comparable data by independent board of directors members.

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

All governing documents, policies, tax returns and financial statements are available for public review upon request.

Filing and Contact Details

Filer

Filer Name
Centro Laboral de Graton
EIN
68-0472311
Phone
7078291864
Address
PO Box 42, Graton, CA 95444

Signing Officer

Name
Christy Lubin
Title
Treasurer
Signed
2016-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christy Lubin
Formed
2003
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
5
Volunteers
50

Preparer

Firm
Karen Amoruso CPA
Address
PO Box 1043, Forestville, CA 95436
Preparer
Karen Amoruso
Phone
7075919450
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IRS990/OtherExpensesGrp/TotalAmt28571
IRS990/OtherExpensesGrp/TotalAmt34563
IRS990/OtherLiabilitiesGrp/BOYAmt06481
IRS990/OtherLiabilitiesGrp/EOYAmt06939
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0142052
IRS990/OtherSalariesAndWagesGrp/TotalAmt0142052
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt012889
IRS990/PayrollTaxesGrp/TotalAmt012889
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt029580
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt04392
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01250
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01250
IRS990/PrincipalOfficerNm0Christy Lubin
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Self-support
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt023850
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt023850
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0284173
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt04
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt088260
IRS990/PYOtherRevenueAmt07840
IRS990/PYProgramServiceRevenueAmt012000
IRS990/PYRevenuesLessExpensesAmt015425
IRS990/PYSalariesCompEmpBnftPaidAmt0200332
IRS990/PYTotalExpensesAmt0288592
IRS990/PYTotalRevenueAmt0304017
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt039418
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0-1138
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0300190
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0284173
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0118316
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0185965
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0164747
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01053391
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt04
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt04
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt047
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0225
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt041
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0321
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.81000
IRS990ScheduleA/PublicSupportPY170Pct00.90110
IRS990ScheduleA/PublicSupportTotal170Amt0853465
IRS990ScheduleA/SubstantialContributorsTotAmt0199926
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0300190
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0284173
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0118316
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0185965
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0164747
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01053391
IRS990ScheduleA/TotalSupportAmt01053712
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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/BuildingsGrp/BookValueAmt0324651
IRS990ScheduleD/BuildingsGrp/DepreciationAmt027668
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0352319
IRS990ScheduleD/EquipmentGrp/BookValueAmt061
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03378
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03439
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt019698
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt05049
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt024747
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04939
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll taxes payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Security deposits
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0344410
IRS990ScheduleD/TotalLiabilityAmt06939
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The appropriate board members reviewed the return before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Potential conflicts are discussed at yearly elections for BOD and yearly reviews for employees. If an actual or potential conflict is determined, choices for action are discussed with the BOD member or employee. Corrective action is taken, if necessary under the circumstances.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Executive Director salary is based on review of comparable data and approved by independent board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Officers of the organization are not paid. All salaries determined after review of comparable data by independent board of directors members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4All governing documents, policies, tax returns and financial statements are available for public review upon 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 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0445208
IRS990/TotalAssetsEOYAmt0485364
IRS990/TotalAssetsGrp/BOYAmt0445208
IRS990/TotalAssetsGrp/EOYAmt0485364
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0300190
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt015516
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt08288
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0259684
IRS990/TotalFunctionalExpensesGrp/TotalAmt0283488
IRS990/TotalGrossUBIAmt0-1138

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.66$0.00$0.66$0.39$0.47$0.09
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.71$0.00$0.71$0.27$0.57$0.30
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.03$0.01$1.01$0.49$0.51$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.03$0.00$1.03$0.44$0.51$0.07
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.00$1.10$0.83$0.50$0.33
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.04$0.77$0.57$0.37$0.20
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.58$0.00$0.57$0.33$0.37$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.63$0.01$0.61$0.46$0.41$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.58$0.01$0.57$0.58$0.29$0.29
2016Detailed filing. Detailed filing data is available for this year.$0.49$0.21$0.28$0.32$0.28$0.04
2015Summary only. Only limited summary data is available for this year.$0.45$0.21$0.24$0.30$0.29$0.02
2014Summary only. Only limited summary data is available for this year.$0.43$0.21$0.14$0.12$0.02
2013Summary only. Only limited summary data is available for this year.$0.40$0.21$0.20$0.20$0.21$0.01
2012Summary only. Only limited summary data is available for this year.$0.41$0.21$0.18$0.30$0.13
2011Summary only. Only limited summary data is available for this year.$0.34$0.01$0.33$0.24$0.29$0.05