Form 990, Part VI, Line 11B: Form 990 Review Process
“The governing body is provided a copy of the Form 990 before it is filed.”
990 • Fiscal year 2019 • EIN 68-0481899
Scores are not available for this record yet.
Assets
Down$545,267
Down $36,790 (-6.3%) from 2018
Net Assets
Down$214,049
Down $166,319 (-44%) from 2018
Liabilities
Up$331,218
Up $129,529 (+64%) from 2018
Revenue
Up$2,337,061
Up $68,082 (+3.0%) from 2018
Expenses
Up$2,515,354
Up $214,042 (+9.3%) from 2018
Net Income
Down-$178,293
Down $145,960 (-451%) from 2018
Community Integrated Support Services- To support the enhancement of the quality of life for people with autism and other developmental disabilities, their families and their communities by delivering programs with compassion, generosity of spirit and excellence.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $155,041 | $229,833 | ▲ $74,792 |
| Accounts Receivable | $165,098 | $198,734 | ▲ $33,636 |
| Cash and Non-Interest-Bearing Accounts | $186,364 | $84,851 | ▼ $101,513 |
| Prepaid Expenses and Deferred Charges | $75,554 | $31,849 | ▼ $43,705 |
| 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 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Total Assets | $582,057 | $545,267 | ▼ $36,790 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $192,405 | $327,971 | ▲ $135,566 |
| Unsecured Notes Loans Payable | $9,284 | $3,242 | ▼ $6,042 |
| Other Liabilities | - | $5 | - |
| Total Liabilities | $201,689 | $331,218 | ▲ $129,529 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $380,368 | $214,049 | ▼ $166,319 |
| Total Net Assets Fund Balance | $380,368 | $214,049 | ▼ $166,319 |
| Total Liabilities and Net Assets / Fund Balance | $582,057 | $545,267 | ▼ $36,790 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $157,594 | $63,835 | $221,429 |
| Equipment | $72,239 | $145,549 | $217,788 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| John Farman | Executive Director | FT | $129,400 | $129,400 |
| Jechane Reyes | Operations Manager | FT | $100,472 | $100,472 |
| Name | Title |
|---|---|
| Rick Lobosco | President |
| Don Olds | Member |
| Scott Rattray | Member |
| Kimberly Haskell | Secretary |
| Tom Van Dyke | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,905,631 |
| Other Expenses | $609,723 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,148,835 | $110,482 | - | $1,259,317 |
| Other Employee Benefits | $226,054 | $52,570 | - | $278,624 |
| Current Officers, Directors, Trustees, and Key Employees | $195,391 | $34,480 | - | $229,871 |
| Occupancy | $217,742 | $11,022 | - | $228,764 |
| Payroll Taxes | $121,825 | $15,994 | - | $137,819 |
| Fees for Services Accounting | $50,669 | $8,499 | - | $59,168 |
| Depreciation Depletion | $57,175 | $662 | - | $57,837 |
| Insurance | $33,191 | $2,272 | - | $35,463 |
| Fees for Services Other | $11,918 | $9,525 | - | $21,443 |
| Other Expenses | $500 | $15,728 | - | $16,228 |
| Interest | $281 | $7,935 | - | $8,216 |
| Office Expenses | $5,092 | $2,376 | - | $7,468 |
| Travel | - | $3,351 | - | $3,351 |
| Fees for Services Legal | - | $1,165 | - | $1,165 |
| All Other Expenses | $97 | $914 | - | $1,011 |
| Advertising | - | $364 | - | $364 |
| Total Functional Expenses | $2,213,619 | $301,735 | $0 | $2,515,354 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Margaret A Schliessmann | Wife of Ex. Dir | Lease of Properties | No | $36,000 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
| Liability | Amount |
|---|---|
| Rounding | $5 |
“The governing body is provided a copy of the Form 990 before it is filed.”
“The conflict of interest policy is periodically reviewed for compliance.”
“Compensation for the Executive Director was determined by presenting to the Board, independent research findings on industry standards for the East Contra Costa area's compensation to Directors with similar budgets and size of organization managed.”
“Information regarding the Organization may be available upon request.”
“The Organization 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. The Organization believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the Organization's financial condition, results of operations, or cash flows. Accordingly, the Organization has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at December 31, 2019. The Organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
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| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 198734 |
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| IRS990/ActivityOrMissionDesc | 0 | Community Integrated Support Services- To support the enhancement of the quality of life for people with autism and other developmental disabilities, their families and their communities by delivering programs with compassion, generosity of spirit and excellence. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 364 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 364 |
| IRS990/AllOtherContributionsAmt | 0 | 3034 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 914 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 97 |
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| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
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| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | CISS Inc |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9257770696 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1600 A Street |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Antioch |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 94509 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
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| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 186364 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 84851 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
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| IRS990/CollectionsOfArtInd | 0 | false |
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| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 195391 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 229871 |
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| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
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| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 3034 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 20 |
| IRS990/CYOtherExpensesAmt | 0 | 609723 |
| IRS990/CYOtherRevenueAmt | 0 | 1210 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2332797 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -178293 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1905631 |
| IRS990/CYTotalExpensesAmt | 0 | 2515354 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2337061 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
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| IRS990/DeductibleNonCashContriInd | 0 | false |
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| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 57175 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 57837 |
| IRS990/Desc | 0 | Our Day Program serves adults with developmental disabilities offering education and enrichment activities. We build self-esteem by designing our programs to serve the greater communities we operate in. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
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| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 89 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1559746 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
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| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 50669 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 59168 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 1165 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 1165 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
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| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 11918 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 21443 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
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| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
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| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Jechane Reyes |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Executive Dir. |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | President |
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| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2001 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
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| IRS990/OtherExpensesGrp/Desc | 3 | Board of Directors Meetings |
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| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 15728 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 73369 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 63012 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 8468 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 500 |
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| IRS990/OtherExpensesGrp/TotalAmt | 1 | 68659 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 26248 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 16228 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 5 |
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| IRS990/OtherRevenueMiscGrp/Desc | 0 | Other Income |
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| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 15994 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 121825 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 137819 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
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| IRS990/PrincipalOfficerNm | 0 | John Farman |
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| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Fees for Transportation |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Supported Living: To develop support for individuals who require specialized assistance to live in a community setting of their choosing. It is our philosophy that individuals with developmental disabilities enjoy the same rights as their non-disabled peers along with the specific rights provided by law. |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Rounding |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The Organization 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. The Organization believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the Organization's financial condition, results of operations, or cash flows. Accordingly, the Organization has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at December 31, 2019. The Organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X : FIN48 Footnote |
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| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | Margaret A Schliessmann |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | Wife of Ex. Dir |
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| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | Lease of Properties |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The governing body is provided a copy of the Form 990 before it is filed. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The conflict of interest policy is periodically reviewed for compliance. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Compensation for the Executive Director was determined by presenting to the Board, independent research findings on industry standards for the East Contra Costa area's compensation to Directors with similar budgets and size of organization managed. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Information regarding the Organization may be available upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Line 11b: Form 990 Review Process |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Line 19: Other Organization Documents Publicly Available |
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| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
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| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
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Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.