Civic Intelligence

Community Youth Ministries

EIN 77-0324453 • 501(c)3 • Reedley, CA

Profile

Providing enrichment opportunities involving reedley community children.

PO Box 816Reedley, CA 93654

www.cym.us

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

66th percentile

0.34x

Higher debt load relative to assets than 66% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

30th percentile

0.09x

Higher debt load relative to revenue than 30% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

47th percentile

3.0%

Higher net margin than 47% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

60th percentile

$218,493

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

9th percentile

-12%

Faster asset growth than 9% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

71st percentile

21%

Faster revenue growth than 71% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Down

$3,506,619

Down $497,830 (-12%) from 2023

Liabilities

Down

$1,198,513

Down $542,841 (-31%) from 2023

Net Assets

Up

$2,308,106

Up $45,011 (+2.0%) from 2023

Revenue

Up

$13,436,130

Up $2,358,980 (+21%) from 2023

Expenses

Up

$13,028,295

Up $2,643,981 (+25%) from 2023

Net Income

Down

$407,835

Down $285,001 (-41%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2012: $280,152Liabilities 2012: $108,235Net Assets 2012: $171,9172012Assets 2013: $229,044Liabilities 2013: $100,277Net Assets 2013: $128,7672013Assets 2014: $201,682Liabilities 2014: $10,953Net Assets 2014: $190,7292014Assets 2015: $328,123Liabilities 2015: $9,384Net Assets 2015: $318,7392015Assets 2016: $448,287Liabilities 2016: $15,562Net Assets 2016: $432,7252016Assets 2017: $530,500Liabilities 2017: $9,752Net Assets 2017: $520,7482017Assets 2018: $430,746Liabilities 2018: $8,529Net Assets 2018: $422,2172018Assets 2019: $1,651,859Liabilities 2019: $370,210Net Assets 2019: $1,281,6492019Assets 2020: $920,358Liabilities 2020: $67,590Net Assets 2020: $852,7682020Assets 2021: $1,687,252Liabilities 2021: $422,090Net Assets 2021: $1,265,1622021Assets 2022: $2,150,537Liabilities 2022: $580,278Net Assets 2022: $1,570,2592022Assets 2023: $4,004,449Liabilities 2023: $1,741,354Net Assets 2023: $2,263,0952023Assets 2024: $3,506,619Liabilities 2024: $1,198,513Net Assets 2024: $2,308,1062024

Highlighted filing

2024

Assets$3,506,619
Liabilities$1,198,513
Net Assets$2,308,106

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MRevenue 2012: $1,531,949Expenses 2012: $1,454,785Net Income 2012: $77,1642012Revenue 2013: $1,483,993Expenses 2013: $1,527,142Net Income 2013: -$43,1492013Revenue 2014: $1,582,265Expenses 2014: $1,520,303Net Income 2014: $61,9622014Revenue 2015: $2,116,194Expenses 2015: $1,988,185Net Income 2015: $128,0092015Revenue 2016: $2,405,992Expenses 2016: $2,292,006Net Income 2016: $113,9862016Revenue 2017: $2,764,852Expenses 2017: $2,676,829Net Income 2017: $88,0232017Revenue 2018: $2,801,092Expenses 2018: $2,900,141Net Income 2018: -$99,0492018Revenue 2019: $3,694,921Expenses 2019: $2,835,489Net Income 2019: $859,4322019Revenue 2020: $3,389,688Expenses 2020: $3,378,739Net Income 2020: $10,9492020Revenue 2021: $4,446,099Expenses 2021: $4,033,705Net Income 2021: $412,3942021Revenue 2022: $6,312,813Expenses 2022: $6,007,716Net Income 2022: $305,0972022Revenue 2023: $11,077,150Expenses 2023: $10,384,314Net Income 2023: $692,8362023Revenue 2024: $13,436,130Expenses 2024: $13,028,295Net Income 2024: $407,8352024

Highlighted filing

2024

Revenue$13,436,130
Expenses$13,028,295
Net Income$407,835

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$13,436,130
Mission and Program Overview

Mission

Providing enrichment opportunities involving reedley community children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,693,844$2,411,498▼ $282,346
Accounts Receivable$1,046,391$733,522▼ $312,869
Land, Buildings, and Equipment, Net$190,805$327,397▲ $136,592
Prepaid Expenses and Deferred Charges$2,325$0▼ $2,325
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$4,004,449$3,506,619▼ $497,830
Other Assets Total$71,084$34,202▼ $36,882
Liabilities
Other Liabilities$718,931$622,562▼ $96,369
Accounts Payable and Accrued Expenses$1,022,423$575,951▼ $446,472
Total Liabilities$1,741,354$1,198,513▼ $542,841
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,263,095$2,308,106▲ $45,011
Total Net Assets Fund Balance$2,263,095$2,308,106▲ $45,011
Total Liabilities and Net Assets / Fund Balance$4,004,449$3,506,619▼ $497,830

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$188,060$67,856$255,916
Leasehold Improvements$103,999$12,068$116,067
Buildings-$50,000$50,000
Land$30,000-$30,000
Other Land Buildings$5,338$3,434$8,772
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Don ReimerCEO$204,018$14,475$218,493

Board Members and Trustees

NameTitle
Miguel RodriguezChairman
Marc EdigerVice Chair
Gordon WiebeSecretary
Erlan ZunigaTreasurer/CFO

Highest Paid Contractors

ContractorServicesLocationCompensation
Adventure Education SolutionsEducation Development12137 East Cortland Ave, Sanger, CA 93657-
African Drum Interactive LLCEducation Development5609 W LOS ALTOS, Fresno, CA 93722-
Cano Bros BoxingEducation Development6083 N FIGARDEN DR 635, Fresno, CA 93722-
Innoved INCEducation Development7135 N CHESTNUT AVE STE 102, Fresno, CA 93720-
Quiq LabsEducation Development8839 N CEDAR AVE 26, Fresno, CA 93720-
Revenue and Support

Revenue Composition

Contributions and Grants
$24,045
Program Service Revenue
$13,318,042
Investment Income
$40,384
Other Revenue
$53,659
All Other Contributions
$24,045
Change in Net Assets
$407,835

Audited Revenue Reconciliation

Revenue per Audited Statements
$13,436,130
Total Revenue per Audited Statements
$13,436,130
Total Revenue per Form 990
$13,436,130
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$8,985,963
Other Expenses$4,036,107
Grants and Similar Amounts Paid$6,225
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$7,013,283$779,253-$7,792,536
Payroll Taxes$652,245$72,472-$724,717
Current Officers, Directors, Trustees, and Key Employees$196,644$21,849-$218,493
Other Employee Benefits$187,075$20,786-$207,861
All Other Expenses$97,572$62,013-$159,585
Other Expenses$121,148$13,461-$134,609
Insurance$100,127$33,376-$133,503
Conferences and Meetings$29,021$87,063-$116,084
Occupancy$35,330$35,331-$70,661
Pension Plan Contributions$38,121$4,235-$42,356
Advertising-$41,164-$41,164
Depreciation Depletion$20,443$20,443-$40,886
Office Expenses$19,729$19,730-$39,459
Fees for Services Legal-$27,988-$27,988
Grants to Domestic Individuals$6,225--$6,225
Total Functional Expenses$10,370,139$2,658,156$0$13,028,295

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$13,028,295
Total Expenses per Audited Statements$13,028,295
Total Expenses per Form 990$13,028,295
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$27,807
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Brick$11,771$11,771-$11,771
Bike$9,315$9,315-$9,315
Total Events$26,836$26,836-$26,836
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$423,930
Vacation Accrual$84,569
Unearned Revenue$79,861
Lease Liability$34,202
Governance and Compliance

Governance Checklist

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

Board of directors and coo review form 990 prior to filing

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

Board of directors and ceo annually review potential conflicts of interest.

Form 990, Part VI, Section C, Line 19

Governing documents and financial statements are made available upon request.

Filing and Contact Details

Filer

Filer Name
Community Youth Ministries
EIN
77-0324453
Phone
5596386585
Address
PO Box 816, Reedley, CA 93654

Signing Officer

Name
Don Reimer
Title
CEO
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Miguel Rodriguez
Formed
2002
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
592
Volunteers
8

Preparer

Firm
Hudson & Company Inc
Address
7473 N Ingram Ave Ste 102, Fresno, CA 93711
Preparer
Kip Hudson
Phone
5594758910
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Organization may recognize the tax benefit from an uncertain 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 Organization and various positions related to the potential sources of unrelated business taxable income (UBTI). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities during the fiscal year.

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