Civic Intelligence

Dn Associates Residential Care

EIN 77-0377590 • 501(c)3 • Fresno, CA

Pub. 78 Eligible

Profile

Provide housing, food, education (both academic and vocational), transportation, and a variety of activities that will both entertain and stimulate physical, social and emotional health of children

4460 W Shaw Ave 595Fresno, CA 93722

www.dnassociates.org

Siviq Scores

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

Liabilities / Assets

71st percentile

0.34x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

74th percentile

0.47x

Higher debt load relative to revenue than 74% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

69th percentile

16%

Higher net margin than 69% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

28th percentile

-1.7%

Faster asset growth than 28% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

53rd percentile

8.5%

Faster revenue growth than 53% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Down

$5,169,269

Down $86,794 (-1.7%) from 2023

Liabilities

Down

$1,758,344

Down $685,736 (-28%) from 2023

Net Assets

Up

$3,410,925

Up $598,942 (+21%) from 2023

Revenue

Up

$3,746,972

Up $294,221 (+8.5%) from 2023

Expenses

Down

$3,148,030

Down $194,693 (-5.8%) from 2023

Net Income

Up

$598,942

Up $488,914 (+444%) 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 2011: $925,461Liabilities 2011: $441,357Net Assets 2011: $484,1042011Assets 2012: $975,109Liabilities 2012: $435,386Net Assets 2012: $539,7232012Assets 2013: $1,051,130Liabilities 2013: $433,928Net Assets 2013: $617,2022013Assets 2014: $1,214,196Liabilities 2014: $422,201Net Assets 2014: $791,9952014Assets 2015: $1,395,705Liabilities 2015: $401,014Net Assets 2015: $994,6912015Assets 2016: $1,472,798Liabilities 2016: $387,613Net Assets 2016: $1,085,1852016Assets 2017: $1,619,119Liabilities 2017: $369,410Net Assets 2017: $1,249,7092017Assets 2018: $1,796,884Liabilities 2018: $664,819Net Assets 2018: $1,132,0652018Assets 2019: $1,901,268Liabilities 2019: $675,841Net Assets 2019: $1,225,4272019Assets 2020: $2,530,127Liabilities 2020: $884,216Net Assets 2020: $1,645,9112020Assets 2021: $3,115,114Liabilities 2021: $896,132Net Assets 2021: $2,218,9822021Assets 2022: $3,666,743Liabilities 2022: $869,382Net Assets 2022: $2,797,3612022Assets 2023: $5,256,063Liabilities 2023: $2,444,080Net Assets 2023: $2,811,9832023Assets 2024: $5,169,269Liabilities 2024: $1,758,344Net Assets 2024: $3,410,9252024

Highlighted filing

2024

Assets$5,169,269
Liabilities$1,758,344
Net Assets$3,410,925

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0Expenses 2011: $1,138,6002011Expenses 2012: $1,232,2702012Revenue 2013: $1,372,031Expenses 2013: $1,292,914Net Income 2013: $79,1172013Revenue 2014: $1,407,517Expenses 2014: $1,232,724Net Income 2014: $174,7932014Revenue 2015: $1,556,992Expenses 2015: $1,354,296Net Income 2015: $202,6962015Revenue 2016: $1,622,211Expenses 2016: $1,531,717Net Income 2016: $90,4942016Revenue 2017: $1,714,833Expenses 2017: $1,550,009Net Income 2017: $164,8242017Revenue 2018: $1,869,072Expenses 2018: $1,791,568Net Income 2018: $77,5042018Revenue 2019: $2,027,895Expenses 2019: $1,934,533Net Income 2019: $93,3622019Revenue 2020: $2,193,838Expenses 2020: $1,861,010Net Income 2020: $332,8282020Revenue 2021: $2,937,466Expenses 2021: $2,364,395Net Income 2021: $573,0712021Revenue 2022: $3,099,245Expenses 2022: $2,520,865Net Income 2022: $578,3802022Revenue 2023: $3,452,751Expenses 2023: $3,342,723Net Income 2023: $110,0282023Revenue 2024: $3,746,972Expenses 2024: $3,148,030Net Income 2024: $598,9422024

Highlighted filing

2024

Revenue$3,746,972
Expenses$3,148,030
Net Income$598,942

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.17$1.76$3.41$3.75$3.15$0.60
2023Detailed filing. Detailed filing data is available for this year.$5.26$2.44$2.81$3.45$3.34$0.11
2022Detailed filing. Detailed filing data is available for this year.$3.67$0.87$2.80$3.10$2.52$0.58
2021Detailed filing. Detailed filing data is available for this year.$3.12$0.90$2.22$2.94$2.36$0.57
2020Detailed filing. Detailed filing data is available for this year.$2.53$0.88$1.65$2.19$1.86$0.33
2019Detailed filing. Detailed filing data is available for this year.$1.90$0.68$1.23$2.03$1.93$0.09
2018Detailed filing. Detailed filing data is available for this year.$1.80$0.66$1.13$1.87$1.79$0.08
2017Detailed filing. Detailed filing data is available for this year.$1.62$0.37$1.25$1.71$1.55$0.16
2016Detailed filing. Detailed filing data is available for this year.$1.47$0.39$1.09$1.62$1.53$0.09
2015Detailed filing. Detailed filing data is available for this year.$1.40$0.40$0.99$1.56$1.35$0.20
2014Detailed filing. Detailed filing data is available for this year.$1.21$0.42$0.79$1.41$1.23$0.17
2013Detailed filing. Detailed filing data is available for this year.$1.05$0.43$0.62$1.37$1.29$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.44$0.54$1.23
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.44$0.48$1.14
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 26, 2025
Return Version
2024v5.2
Gross Receipts
$3,746,972
Mission and Program Overview

Mission

Provide housing, food, education (both academic and vocational), transportation, and a variety of activities that will both entertain and stimulate physical, social and emotional health of children

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,415,294$2,081,068▼ $334,226
Accounts Receivable$1,237,629$841,095▼ $396,534
Savings and Temporary Cash Investments$112,198$828,596▲ $716,398
Land, Buildings, and Equipment, Net$624,191$626,043▲ $1,852
Prepaid Expenses and Deferred Charges-$8,613-
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$5,256,063$5,169,269▼ $86,794
Other Assets Total$866,751$783,854▼ $82,897
Liabilities
Other Liabilities$2,194,720$1,528,305▼ $666,415
Mortgage Notes Payable Secured by Investment Property$245,385$222,783▼ $22,602
Accounts Payable and Accrued Expenses$3,975$7,256▲ $3,281
Total Liabilities$2,444,080$1,758,344▼ $685,736
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,811,983$3,410,925▲ $598,942
Total Net Assets Fund Balance$2,811,983$3,410,925▲ $598,942
Total Liabilities and Net Assets / Fund Balance$5,256,063$5,169,269▼ $86,794

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$202,932$265,568$468,500
Land$292,232-$292,232
Equipment$62,617$167,358$229,975
Buildings$68,262$142,838$211,100
Other Assets Org$783,854--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jennifer PrestonCFOFT$144,000$144,000
Curtis DonovanExecutive DirectorFT$114,000$114,000

Board Members and Trustees

NameTitle
Christopher MaldonadoDirector
Chad LofgrenSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,724,569
Investment Income
$19,594
Other Revenue
$2,809
Change in Net Assets
$598,942
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,340,993
Other Expenses$807,037
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,759,128$113,996-$1,873,124
Current Officers, Directors, Trustees, and Key Employees$180,600$77,400-$258,000
Insurance$158,514$52,838-$211,352
Payroll Taxes$149,662$12,087-$161,749
Occupancy$22,346$89,382-$111,728
All Other Expenses$81,517$5,368-$86,885
Office Expenses$56,657$18,886-$75,543
Other Employee Benefits$43,308$4,812-$48,120
Other Expenses$45,566$12,164-$45,566
Depreciation Depletion$27,941$5,588-$33,529
Interest-$25,707-$25,707
Fees for Services Accounting-$22,461-$22,461
Travel$4,641$464-$5,105
Total Functional Expenses$2,706,877$441,153$0$3,148,030
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
Lease Liabilities$783,854
Accrued Vacation$478,888
Core Conditions Payable$159,010
Accrued Payroll and Related Taxes$106,449
Line of credit -$104
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

The organization leases the administrative office from an employee of the organization

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

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Dn Associates Residential Care
EIN
77-0377590
Phone
5592615083
Address
4460 W SHAW AVE 595, FRESNO, CA 93722

Signing Officer

Name
Jennifer Preston
Title
CFO
Signed
2025-09-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Preston
Formed
1994
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
2
Employees
32

Preparer

Firm
Jaribu W Nelson CPA Inc
Address
250 WEST SPRUCE AVENUE 107, CLOVIS, CA 93611
Preparer
Jaribu Nelson
Phone
5592867546
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The organization did not have any uncertain tax positions

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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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DID NOT HAVE ANY UNCERTAIN TAX POSITIONS
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JENNIFER PRESTON
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-26
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