Civic Intelligence

A B C Recovery Center Inc.

990 • Fiscal year 2016 • EIN 75-1006381

Jul 01, 2015 to Jun 30, 2016 • Filed on Oct 17, 2016

44359 Palm StIndio, CA 92201

(760) 342-6616

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.06x

Higher debt load relative to assets than 33% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

46th percentile

0.15x

Higher debt load relative to revenue than 46% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

13th percentile

-22%

Higher net margin than 13% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

36th percentile

$91,817

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

11th percentile

-8.7%

Faster asset growth than 11% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

66th percentile

9.3%

Faster revenue growth than 66% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Down

$7,072,056

Down $675,567 (-8.7%) from 2015

Net Assets

Down

$6,625,219

Down $650,241 (-8.9%) from 2015

Liabilities

Down

$446,837

Down $25,326 (-5.4%) from 2015

Revenue

Up

$2,884,004

Up $245,075 (+9.3%) from 2015

Expenses

Up

$3,513,805

Up $319,976 (+10%) from 2015

Net Income

Down

-$629,801

Down $74,901 (-13%) from 2015

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $8,116,657Liabilities 2011: $334,960Net Assets 2011: $7,781,6972011Assets 2012: $8,629,129Liabilities 2012: $258,658Net Assets 2012: $8,370,4712012Assets 2013: $8,618,347Liabilities 2013: $440,824Net Assets 2013: $8,177,5232013Assets 2014: $8,233,713Liabilities 2014: $418,100Net Assets 2014: $7,815,6132014Assets 2015: $7,747,623Liabilities 2015: $472,163Net Assets 2015: $7,275,4602015Assets 2016: $7,072,056Liabilities 2016: $446,837Net Assets 2016: $6,625,2192016Assets 2017: $7,123,659Liabilities 2017: $913,440Net Assets 2017: $6,210,2192017Assets 2018: $6,750,271Liabilities 2018: $989,046Net Assets 2018: $5,761,2252018Assets 2019: $6,642,928Liabilities 2019: $583,996Net Assets 2019: $6,058,9322019Assets 2020: $8,139,926Liabilities 2020: $1,685,291Net Assets 2020: $6,454,6352020Assets 2021: $8,092,378Liabilities 2021: $816,157Net Assets 2021: $7,276,2212021Assets 2022: $7,972,114Liabilities 2022: $437,477Net Assets 2022: $7,534,6372022Assets 2023: $8,372,480Liabilities 2023: $599,354Net Assets 2023: $7,773,1262023Assets 2024: $10,818,180Liabilities 2024: $564,843Net Assets 2024: $10,253,3372024

Highlighted filing

2016

Assets$7,072,056
Liabilities$446,837
Net Assets$6,625,219

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2011: $2,537,3002011Expenses 2012: $2,881,3962012Expenses 2013: $3,060,6382013Revenue 2014: $2,662,791Expenses 2014: $3,102,075Net Income 2014: -$439,2842014Revenue 2015: $2,638,929Expenses 2015: $3,193,829Net Income 2015: -$554,9002015Revenue 2016: $2,884,004Expenses 2016: $3,513,805Net Income 2016: -$629,8012016Revenue 2017: $3,718,353Expenses 2017: $4,133,353Net Income 2017: -$415,0002017Revenue 2018: $5,486,333Expenses 2018: $5,935,327Net Income 2018: -$448,9942018Revenue 2019: $6,753,915Expenses 2019: $6,456,208Net Income 2019: $297,7072019Revenue 2020: $7,046,235Expenses 2020: $6,671,289Net Income 2020: $374,9462020Revenue 2021: $7,341,478Expenses 2021: $6,519,892Net Income 2021: $821,5862021Revenue 2022: $7,093,216Expenses 2022: $6,834,802Net Income 2022: $258,4142022Revenue 2023: $7,635,407Expenses 2023: $7,396,918Net Income 2023: $238,4892023Revenue 2024: $10,583,207Expenses 2024: $8,101,603Net Income 2024: $2,481,6042024

Highlighted filing

2016

Revenue$2,884,004
Expenses$3,513,805
Net Income-$629,801
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Oct 17, 2016
Return Version
2015v2.0
Gross Receipts
$3,065,027
Mission and Program Overview

Mission

To provide an environment for those with substance use disorders to achieve lifelong sobriety and re-enter the community as healthy and responsible individuals.

The abc recovery center, inc. Provides a complete continuum of care for adults who suffer from alcohol & drug addiction; assisting them to achieve long term sobriety and return to their community as healthy resposible individuals using one of the three methods of treatment; social model, clinical model, or therapeutic community.support services include outpatient treatment, sober living, transitional housing for homeless adults in recovery, and permanent supportive housing for homeless disabled adults, with emphasis on recovery.the abc recovery center, inc. Is licensed and certified by the state of california to accommodate 86 residents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,825,386$6,423,438▼ $401,948
Accounts Receivable$452,673$431,533▼ $21,140
Investments in Publicly Traded Securities$295,392$115,150▼ $180,242
Prepaid Expenses and Deferred Charges$26,685$49,451▲ $22,766
Inventories for Sale or Use$105,982$26,733▼ $79,249
Cash and Non-Interest-Bearing Accounts$40,851$25,751▼ $15,100
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-
Total Assets$7,747,623$7,072,056▼ $675,567
Other Assets Total$654$0▼ $654
Liabilities
Mortgage Notes Payable Secured by Investment Property$212,504$192,794▼ $19,710
Unsecured Notes Loans Payable$83,542$97,749▲ $14,207
Accounts Payable and Accrued Expenses$102,739$88,722▼ $14,017
Other Liabilities$49,478$50,572▲ $1,094
Deferred Revenue$23,900$17,000▼ $6,900
Total Liabilities$472,163$446,837▼ $25,326
Net Assets / Fund Balance
Unrestricted Net Assets$7,262,210$6,605,146▼ $657,064
Temporarily Rstr Net Assets$13,250$20,073▲ $6,823
Total Net Assets Fund Balance$7,275,460$6,625,219▼ $650,241
Total Liabilities and Net Assets / Fund Balance$7,747,623$7,072,056▼ $675,567

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,005,274$2,620,853$6,626,127
Other Land Buildings$410,378$1,670,599$2,080,977
Leasehold Improvements$965,188$743,477$1,708,665
Land$995,055-$995,055
Equipment$47,543$91,935$139,478

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$21,965$24,660-$26,552$20,073
2014-$21,965--$21,965
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David LeahyCFOFT$91,817$91,817
John David LikensCEOFT$82,684$82,684
Chris YinglingCEOFT$33,138$33,138

Board Members and Trustees

NameTitle
David M Grey EsqChairman
Glenn MillerVice Chairman
John Patrick DolanDirector
Kim HardeeDirector
Mario Rodriguez EsqDirector
Paul RyanDirector
Rose RhodesDirector
Daniel MonroySecretary
Nick TheodoreTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$153,571
Program Service Revenue
$2,601,042
Investment Income
$41,618
Other Revenue
$87,773
All Other Contributions
$153,571
Change in Net Assets
$-629,801

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,890,940
Revenue Not Reported on Financial Statements
$-6,936
Revenue Not Reported on Form 990
$-48,908
Other Revenue Adjustments
$-6,936
Total Revenue per Audited Statements
$2,842,032
Total Revenue per Form 990
$2,884,004
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,900,330
Salaries, Compensation, and Employee Benefits$1,613,475
Total Fundraising Expense$12,418
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,083,691$22,234$9,355$1,115,280
Depreciation Depletion$491,825$34,370-$526,195
All Other Expenses$223,755$52,879$680$277,314
Current Officers, Directors, Trustees, and Key Employees$193,104$14,535-$207,639
Other Employee Benefits$163,991$2,197$1,154$167,342
Fees for Services Other$122,085$35,508$276$157,869
Office Expenses$87,634$56,746$108$144,488
Payroll Taxes$120,803$1,566$845$123,214
Other Expenses$110,518$11,532-$122,050
Insurance$63,079$7,877-$70,956
Fees for Services Accounting$14,319$4,823-$19,142
Total Functional Expenses$3,201,306$300,081$12,418$3,513,805

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,520,741
Expenses per Audited Statements$3,513,805
Total Expenses per Form 990$3,513,805
Expenses Not Reported on Form 990$6,936
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$33,173
Fundraising Direct Expenses$6,936
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Firestone Event$28,263$28,263-$28,263
Total Events$28,263$28,263$6,936$21,327
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
Accrued Vacation$32,762
Accrued Property Taxes$10,189
Legal Contingency$5,000
Capital Leases$2,621
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 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 990 is reviewed by the ceo and cfo and approved prior to submitting.

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

Potential members are interviewed and questioned about potential conflicts. The board uses an honor system to allow members to report any possible conflict of interest should it arise.

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

The board of directors has written a policy establishing the rubric for determining executive pay based on industry trends and other data.

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

Governing documents, conflict of interest policy, finanacial statments, and tax returns are available upon written request.

Filing and Contact Details

Filer

Filer Name
ABC Recovery Center Inc
EIN
75-1006381
Phone
7603426616
Address
44359 Palm St, Indio, CA 92201

Signing Officer

Name
Chris Yingling
Title
CEO
Signed
2016-10-17
Discuss with paid preparer
Yes

Organization Details

Formed
1963
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
39
Volunteers
2

Preparer

Firm
Maryanov Madsen Gordon Campbell
Address
PO Box 1826, PALM SPRINGS, CA 92263-1826
Preparer
Steven T Erickson CPA
Phone
7603206642
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Increases

Funds released from restriction = $26552

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

Current year temporarily restricted funds are designated for four specific programs.$ 6,543 the alumni club$ 780 creative therapy$12,000 perinatal services$ 750 stop program

Part X : FIN48 Footnote

The Center is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code and from state tax under Section 23701d of the California Revenue and Taxation Code. In addition, the Center qualifies for the charitable contribution deduction under Section 170(b)(1)(A) and has been classified as an organization other than a private foundation under Section 509(a)(1).The Center may recognize the tax benefit from a tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Center and various positions related to the potential sources of unrelated business taxable income (UBIT). The Center has analyzed its tax positions taken for filings with the Internal Revenue Service and the state of California. The Center believes that its income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a materially adverse affect on the Centers financial condition, results of operations, or cash flows. Accordingly, the Center has not recorded any tax assets or liabilities, or related accruals for interest and penalties, for uncertain income tax positions at June 30, 2016

Part XII, Line 2D: Other expenses and losses per audited F/S

Direct event expense $6936

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IRS990/Form990PartVIISectionAGrp/PersonNm11Chris Yingling
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1082684
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1133138
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/TitleTxt0Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt10CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt11CEO
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IRS990/MissionDesc0THE ABC RECOVERY CENTER, INC. PROVIDES A COMPLETE CONTINUUM OF CARE FOR ADULTS WHO SUFFER FROM ALCOHOL & DRUG ADDICTION; ASSISTING THEM TO ACHIEVE LONG TERM SOBRIETY AND RETURN TO THEIR COMMUNITY AS HEALTHY RESPOSIBLE INDIVIDUALS USING ONE OF THE THREE METHODS OF TREATMENT; SOCIAL MODEL, CLINICAL MODEL, OR THERAPEUTIC COMMUNITY.SUPPORT SERVICES INCLUDE OUTPATIENT TREATMENT, SOBER LIVING, TRANSITIONAL HOUSING FOR HOMELESS ADULTS IN RECOVERY, AND PERMANENT SUPPORTIVE HOUSING FOR HOMELESS DISABLED ADULTS, WITH EMPHASIS ON RECOVERY.THE ABC RECOVERY CENTER, INC. IS LICENSED AND CERTIFIED BY THE STATE OF CALIFORNIA TO ACCOMMODATE 86 RESIDENTS.
IRS990/MoreThan5000KToIndividualsInd0false
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IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0192794
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IRS990/NetAssetsOrFundBalancesEOYAmt06625219
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IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt038081
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt026237
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IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt061536
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IRS990/OfficeExpensesGrp/ProgramServicesAmt087634
IRS990/OfficeExpensesGrp/TotalAmt0144488
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt0654
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt026552
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt01154
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt02197
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0163991
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0167342
IRS990/OtherExpensesGrp/Desc0UTILITIES
IRS990/OtherExpensesGrp/Desc1RESIDENT EXPENSES
IRS990/OtherExpensesGrp/Desc2FOOD
IRS990/OtherExpensesGrp/Desc3MAINTENANCE & REPAIRS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt053522
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1697
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21595
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt311532
IRS990/OtherExpensesGrp/ProgramServicesAmt0168154
IRS990/OtherExpensesGrp/ProgramServicesAmt1195261
IRS990/OtherExpensesGrp/ProgramServicesAmt2163087
IRS990/OtherExpensesGrp/ProgramServicesAmt3110518
IRS990/OtherExpensesGrp/TotalAmt0221676
IRS990/OtherExpensesGrp/TotalAmt1195958
IRS990/OtherExpensesGrp/TotalAmt2164682
IRS990/OtherExpensesGrp/TotalAmt3122050
IRS990/OtherLiabilitiesGrp/BOYAmt049478
IRS990/OtherLiabilitiesGrp/EOYAmt050572
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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt09355
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt022234
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01083691
IRS990/OtherSalariesAndWagesGrp/TotalAmt01115280
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0845
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01566
IRS990/PayrollTaxesGrp/ProgramServicesAmt0120803
IRS990/PayrollTaxesGrp/TotalAmt0123214
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt026685
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt049451
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IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
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IRS990/PYContributionsGrantsAmt0164787
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt013662
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IRS990/PYOtherExpensesAmt01776189
IRS990/PYOtherRevenueAmt089039
IRS990/PYProgramServiceRevenueAmt02371441
IRS990/PYRevenuesLessExpensesAmt0-554900
IRS990/PYSalariesCompEmpBnftPaidAmt01417640
IRS990/PYTotalExpensesAmt03193829
IRS990/PYTotalRevenueAmt02638929
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0412122
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0162497
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt072275
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IRS990ScheduleA/PublicSupportPY170Pct00.55520
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0164787
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0412122
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0237737

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.8$0.56$10.3$10.6$8.10$2.48
2023Summary only. Only limited summary data is available for this year.$8.37$0.60$7.77$7.64$7.40$0.24
2022Summary only. Only limited summary data is available for this year.$7.97$0.44$7.53$7.09$6.83$0.26
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.09$0.82$7.28$7.34$6.52$0.82
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.14$1.69$6.45$7.05$6.67$0.37
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.64$0.58$6.06$6.75$6.46$0.30
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.75$0.99$5.76$5.49$5.94$0.45
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.12$0.91$6.21$3.72$4.13$0.42
2016Detailed filing. Detailed filing data is available for this year.$7.07$0.45$6.63$2.88$3.51$0.63
2015Detailed filing. Detailed filing data is available for this year.$7.75$0.47$7.28$2.64$3.19$0.55
2014Detailed filing. Detailed filing data is available for this year.$8.23$0.42$7.82$2.66$3.10$0.44
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.62$0.44$8.18$3.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.63$0.26$8.37$2.88
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.12$0.33$7.78$2.54
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)3 • $5M-$10M nonprofits