Civic Intelligence

Dreamcatchers Empowerment Network

990 • Fiscal year 2019 • EIN 71-0877008

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 10, 2020

7590 Shoreline DriveStockton, CA 95219

(209) 955-2310

Siviq Scores

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

Liabilities / Assets

76th percentile

0.37x

Higher debt load relative to assets than 76% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

54th percentile

0.11x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

26th percentile

-5.7%

Higher net margin than 26% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

12th percentile

-10.0%

Faster asset growth than 12% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

30th percentile

-4.2%

Faster revenue growth than 30% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$456,003

Down $50,552 (-10.0%) from 2018

Net Assets

Down

$287,647

Down $77,139 (-21%) from 2018

Liabilities

Up

$168,356

Up $26,587 (+19%) from 2018

Revenue

Down

$1,559,518

Down $67,545 (-4.2%) from 2018

Expenses

Up

$1,647,856

Up $62,618 (+4.0%) from 2018

Net Income

Down

-$88,338

Down $130,163 (-311%) from 2018

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 2014: $324,618Liabilities 2014: $117,283Net Assets 2014: $207,3352014Assets 2015: $358,249Liabilities 2015: $119,210Net Assets 2015: $239,0392015Assets 2016: $436,899Liabilities 2016: $128,050Net Assets 2016: $308,8492016Assets 2017: $439,753Liabilities 2017: $126,709Net Assets 2017: $313,0442017Assets 2018: $506,555Liabilities 2018: $141,769Net Assets 2018: $364,7862018Assets 2019: $456,003Liabilities 2019: $168,356Net Assets 2019: $287,6472019Assets 2020: $1,077,331Liabilities 2020: $782,722Net Assets 2020: $294,6092020Assets 2021: $692,061Liabilities 2021: $291,839Net Assets 2021: $400,2222021Assets 2022: $850,188Liabilities 2022: $438,484Net Assets 2022: $411,7042022Assets 2024: $1,177,264Liabilities 2024: $770,022Net Assets 2024: $407,2422024

Highlighted filing

2019

Assets$456,003
Liabilities$168,356
Net Assets$287,647

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2014: $1,086,084Expenses 2014: $1,122,980Net Income 2014: -$36,8962014Revenue 2015: $1,338,522Expenses 2015: $1,306,818Net Income 2015: $31,7042015Revenue 2016: $1,397,786Expenses 2016: $1,327,976Net Income 2016: $69,8102016Revenue 2017: $1,533,853Expenses 2017: $1,516,535Net Income 2017: $17,3182017Revenue 2018: $1,627,063Expenses 2018: $1,585,238Net Income 2018: $41,8252018Revenue 2019: $1,559,518Expenses 2019: $1,647,856Net Income 2019: -$88,3382019Revenue 2020: $2,481,792Expenses 2020: $2,476,143Net Income 2020: $5,6492020Revenue 2021: $2,766,805Expenses 2021: $2,661,192Net Income 2021: $105,6132021Revenue 2022: $2,995,151Expenses 2022: $2,983,669Net Income 2022: $11,4822022Revenue 2024: $3,596,199Expenses 2024: $3,595,894Net Income 2024: $3052024

Highlighted filing

2019

Revenue$1,559,518
Expenses$1,647,856
Net Income-$88,338
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 10, 2020
Return Version
2019v5.1
Gross Receipts
$1,559,518
Mission and Program Overview

Mission

To provide pre-vocational assessments, preparation, vocational assessment, training and support, job preparation and coaching to youth and adults with limitations and disabilitites. We are dedicated to serving individuals in a collaborative manner, with a network of other agencies that help them prepare for making choices, and obtaining and retaining employment. Services are tailored to an individual's strengths, resources, priorities, concerns, abilities, capabilities, interest, and informed choices.

To provide people with limitations and disabilities job preparation, vocational assessment, training and support, and coaching to youth and adults.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$263,196$227,718▼ $35,478
Cash and Non-Interest-Bearing Accounts$113,700$111,678▼ $2,022
Prepaid Expenses and Deferred Charges$65,509$70,271▲ $4,762
Land, Buildings, and Equipment, Net$64,150$46,336▼ $17,814
Total Assets$506,555$456,003▼ $50,552
Liabilities
Accounts Payable and Accrued Expenses$141,769$168,356▲ $26,587
Total Liabilities$141,769$168,356▲ $26,587
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$249,749$193,037▼ $56,712
Net Assets With Donor Restrictions$115,037$94,610▼ $20,427
Total Net Assets Fund Balance$364,786$287,647▼ $77,139
Total Liabilities and Net Assets / Fund Balance$506,555$456,003▼ $50,552

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$46,336$143,991$190,327
Compensation and Service Providers

Board Members and Trustees

NameTitle
George C LytalDirector
Larry KamerDirector
Maria StefanouDirector
Patricia BlumDirector
Patricia CurtinDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$1,116,768
Program Service Revenue
$442,750
Investment Income
$0
Other Revenue
$0
All Other Contributions
$342,613
Change in Net Assets
$-88,338

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,559,518
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,559,518
Total Revenue per Form 990
$1,559,518
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,339,524
Other Expenses$308,332
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,062,187$190,189-$1,252,376
Payroll Taxes$87,148--$87,148
Occupancy$12,596$28,800-$41,396
Depreciation Depletion-$27,354-$27,354
Other Expenses$20,315$21,917-$21,917
All Other Expenses$7,471$10,481-$17,952
Insurance-$10,039-$10,039
Total Functional Expenses$1,232,151$415,705$0$1,647,856

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,647,856
Expenses per Audited Statements$1,636,657
Total Expenses per Audited Statements$1,636,657
Expenses Not Reported on Financial Statements$11,199
Other Expense Adjustments$11,199
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
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
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, Section A, Line 2

A business relationship exists between directors george c. Lytal, maria stefanou, and patricia blum through their connection to crestwood behavioral health, inc. (cbhi) george c. Lytal is both a board member and key employee of crestwood behavioral health, inc., maria stefanou is both an officer and key employee, and patricia blum is a key employee.

Form 990, Part VI, Section B, Line 11B

The tax preparers send the final form 990 to the board of directors to review before final execution.

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

Moss adams includes in the annual audit procedures a review of the conflict of interest policy enforcement.

Form 990, Part VI, Section B, Line 15

Compensation of all employees is based on comparable pay in the private sector.

Form 990, Part VI, Section C, Line 19

Moss adams includes in the annual audit procedures a review of the conflict of interest policy enforcement.

Form 990 Part VI

Section c, question 19 financial statements are made available through the internet. Additionally, the conflict of interest policy, whistleblower policy, and document retention and destruction policy are all available upon request.

Filing and Contact Details

Filer

Filer Name
Dreamcatchers Empowerment Network
EIN
71-0877008
Phone
2099552310
Address
7590 SHORELINE DRIVE, STOCKTON, CA 95219

Signing Officer

Name
Patricia Blum
Title
Chairman
Phone
2099552310
Signed
2020-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patricia Blum
Formed
2002
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
2
Employees
470
Volunteers
1

Preparer

Firm
Armanino Llp
Address
18101 VON KARMAN AVE1400, IRVINE, CA 92612
Preparer
David a Thomas
Phone
9492243300
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Book/tax depreciation difference 11,199.

Regulation Section 1.263(A)-1(F) - De Minimis Safe Harbor Election

Taxpayer name: dreamcatchers empowerment network taxpayer address: 7590 shoreline drive, stockton, ca 95219 taxpayer id number: 71-0877008 year-end: 12/31/2019 under irc regulation section 1.263(a)-1(f), the taxpayer hereby elects to apply the de minimis safe harbor election.

Financial Statement Notes

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Book/tax depreciation difference

Raw XML AppendixShowing 400 of 435 raw XML fields

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/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt036040
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt030054
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt043680
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt025000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0170444
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01397786
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01338522
IRS990ScheduleA/Total509Grp/TotalAmt07801990
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01904766
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01533853
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01397786
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01338522
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt07801990
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt046336
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0143991
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0190327
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt011199
IRS990ScheduleD/ExpensesSubtotalAmt01636657
IRS990ScheduleD/OtherExpensesNotIncludedAmt011199
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01559518
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOOK/TAX DEPRECIATION DIFFERENCE
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XII, LINE 4B - OTHER ADJUSTMENTS:
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IRS990ScheduleD/TotalExpensesPerForm990Amt01647856
IRS990ScheduleD/TotalRevenuePerForm990Amt01559518
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01636657
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A BUSINESS RELATIONSHIP EXISTS BETWEEN DIRECTORS GEORGE C. LYTAL, MARIA STEFANOU, AND PATRICIA BLUM THROUGH THEIR CONNECTION TO CRESTWOOD BEHAVIORAL HEALTH, INC. (CBHI) GEORGE C. LYTAL IS BOTH A BOARD MEMBER AND KEY EMPLOYEE OF CRESTWOOD BEHAVIORAL HEALTH, INC., MARIA STEFANOU IS BOTH AN OFFICER AND KEY EMPLOYEE, AND PATRICIA BLUM IS A KEY EMPLOYEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TAX PREPARERS SEND THE FINAL FORM 990 TO THE BOARD OF DIRECTORS TO REVIEW BEFORE FINAL EXECUTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MOSS ADAMS INCLUDES IN THE ANNUAL AUDIT PROCEDURES A REVIEW OF THE CONFLICT OF INTEREST POLICY ENFORCEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION OF ALL EMPLOYEES IS BASED ON COMPARABLE PAY IN THE PRIVATE SECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MOSS ADAMS INCLUDES IN THE ANNUAL AUDIT PROCEDURES A REVIEW OF THE CONFLICT OF INTEREST POLICY ENFORCEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SECTION C, QUESTION 19 FINANCIAL STATEMENTS ARE MADE AVAILABLE THROUGH THE INTERNET. ADDITIONALLY, THE CONFLICT OF INTEREST POLICY, WHISTLEBLOWER POLICY, AND DOCUMENT RETENTION AND DESTRUCTION POLICY ARE ALL AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOOK/TAX DEPRECIATION DIFFERENCE 11,199.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7TAXPAYER NAME: DREAMCATCHERS EMPOWERMENT NETWORK TAXPAYER ADDRESS: 7590 SHORELINE DRIVE, STOCKTON, CA 95219 TAXPAYER ID NUMBER: 71-0877008 YEAR-END: 12/31/2019 UNDER IRC REGULATION SECTION 1.263(A)-1(F), THE TAXPAYER HEREBY ELECTS TO APPLY THE DE MINIMIS SAFE HARBOR ELECTION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990 PART VI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7REGULATION SECTION 1.263(A)-1(F) - DE MINIMIS SAFE HARBOR ELECTION
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0DE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0MENTAL HEALTH
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0CRESTWOOD BEHAVIORAL HEALTH INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt0520 CAPITOL MALL SUITE 800
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IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd01
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
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IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0CRESTWOOD BEHAVIORAL HEALTH, INC. ("CBHI") - $442,750 CBHI AND DREAMCATCHERS EMPOWERMENT NETWORK ("DEN") MAINTAIN A PREVOCATIONAL CONTRACT WHEREBY CBHI HIRES DEN'S CLIENTS AT MINIMUM WAGE THROUGH DEN'S VOCATIONAL TRAINING PROGRAM. DEN HAS SIMILAR CONTRACTS WITH OTHER BUSINESSES.
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, QUESTION L
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IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH VALUE
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