Civic Intelligence

The Duncan Group

EIN 77-0429830 • 501(c)3 • San Luis Obispo, CA

Profile

The duncan group is dedicated to the development of affordable housing and the promotion of the educational, economic and social development of low- income persons and groups residing in central and southern california.

1060 Kendall RoadSan Luis Obispo, CA 93401
Siviq Scores

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

Liabilities / Assets

43rd percentile

0.08x

Higher debt load relative to assets than 43% of similar nonprofits.

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

Liabilities / Revenue

44th percentile

0.12x

Higher debt load relative to revenue than 44% of similar nonprofits.

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

Net Margin

22nd percentile

-7.9%

Higher net margin than 22% 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

23rd percentile

-3.1%

Faster asset growth than 23% of similar nonprofits.

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

Revenue Growth

60th percentile

12%

Faster revenue growth than 60% of similar nonprofits.

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

Assets

Down

$5,071,830

Down $161,780 (-3.1%) from 2023

Liabilities

Up

$406,295

Up $107,266 (+36%) from 2023

Net Assets

Down

$4,665,535

Down $269,046 (-5.5%) from 2023

Revenue

Up

$3,384,805

Up $358,598 (+12%) from 2023

Expenses

Up

$3,653,851

Up $538,973 (+17%) from 2023

Net Income

Down

-$269,046

Down $180,375 (-203%) from 2023

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $2,695,791Liabilities 2011: $506,245Net Assets 2011: $2,189,5462011Assets 2012: $2,626,313Liabilities 2012: $329,303Net Assets 2012: $2,297,0102012Assets 2013: $2,835,169Liabilities 2013: $352,591Net Assets 2013: $2,482,5782013Assets 2014: $3,066,900Liabilities 2014: $409,189Net Assets 2014: $2,657,7112014Assets 2015: $3,529,661Liabilities 2015: $394,800Net Assets 2015: $3,134,8612015Assets 2016: $3,901,500Liabilities 2016: $527,891Net Assets 2016: $3,373,6092016Assets 2017: $4,197,973Liabilities 2017: $58,500Net Assets 2017: $4,139,4732017Assets 2018: $4,368,588Liabilities 2018: $538,677Net Assets 2018: $3,829,9112018Assets 2019: $4,568,047Liabilities 2019: $569,930Net Assets 2019: $3,998,1172019Assets 2020: $5,930,490Liabilities 2020: $1,657,742Net Assets 2020: $4,272,7482020Assets 2021: $6,027,936Liabilities 2021: $1,688,095Net Assets 2021: $4,339,8412021Assets 2022: $5,468,265Liabilities 2022: $445,013Net Assets 2022: $5,023,2522022Assets 2023: $5,233,610Liabilities 2023: $299,029Net Assets 2023: $4,934,5812023Assets 2024: $5,071,830Liabilities 2024: $406,295Net Assets 2024: $4,665,5352024

Highlighted filing

2024

Assets$5,071,830
Liabilities$406,295
Net Assets$4,665,535

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,386,278Expenses 2011: $1,238,231Net Income 2011: $148,0472011Revenue 2012: $1,474,575Expenses 2012: $1,367,111Net Income 2012: $107,4642012Revenue 2013: $1,745,689Expenses 2013: $1,560,121Net Income 2013: $185,5682013Revenue 2014: $1,896,288Expenses 2014: $1,721,155Net Income 2014: $175,1332014Revenue 2015: $2,267,588Expenses 2015: $1,790,438Net Income 2015: $477,1502015Revenue 2016: $2,160,480Expenses 2016: $1,921,732Net Income 2016: $238,7482016Revenue 2017: $2,470,886Expenses 2017: $2,171,105Net Income 2017: $299,7812017Revenue 2018: $2,557,771Expenses 2018: $2,401,250Net Income 2018: $156,5212018Revenue 2019: $2,584,329Expenses 2019: $2,416,123Net Income 2019: $168,2062019Revenue 2020: $2,804,982Expenses 2020: $2,530,351Net Income 2020: $274,6312020Revenue 2021: $2,810,734Expenses 2021: $2,743,641Net Income 2021: $67,0932021Revenue 2022: $3,579,050Expenses 2022: $2,895,639Net Income 2022: $683,4112022Revenue 2023: $3,026,207Expenses 2023: $3,114,878Net Income 2023: -$88,6712023Revenue 2024: $3,384,805Expenses 2024: $3,653,851Net Income 2024: -$269,0462024

Highlighted filing

2024

Revenue$3,384,805
Expenses$3,653,851
Net Income-$269,046

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.07$0.41$4.67$3.38$3.65$0.27
2023Detailed filing. Detailed filing data is available for this year.$5.23$0.30$4.93$3.03$3.11$0.09
2022Detailed filing. Detailed filing data is available for this year.$5.47$0.45$5.02$3.58$2.90$0.68
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.03$1.69$4.34$2.81$2.74$0.07
2020Summary only. Only limited summary data is available for this year.$5.93$1.66$4.27$2.80$2.53$0.27
2019Detailed filing. Detailed filing data is available for this year.$4.57$0.57$4.00$2.58$2.42$0.17
2018Summary only. Only limited summary data is available for this year.$4.37$0.54$3.83$2.56$2.40$0.16
2017Summary only. Only limited summary data is available for this year.$4.20$0.06$4.14$2.47$2.17$0.30
2016Summary only. Only limited summary data is available for this year.$3.90$0.53$3.37$2.16$1.92$0.24
2015Summary only. Only limited summary data is available for this year.$3.53$0.39$3.13$2.27$1.79$0.48
2014Summary only. Only limited summary data is available for this year.$3.07$0.41$2.66$1.90$1.72$0.18
2013Summary only. Only limited summary data is available for this year.$2.84$0.35$2.48$1.75$1.56$0.19
2012Summary only. Only limited summary data is available for this year.$2.63$0.33$2.30$1.47$1.37$0.11
2011Summary only. Only limited summary data is available for this year.$2.70$0.51$2.19$1.39$1.24$0.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 8, 2025
Return Version
2023v6.0
Gross Receipts
$3,384,805
Mission and Program Overview

Mission

The duncan group is dedicated to the development of affordable housing and the promotion of the educational, economic and social development of low- income persons and groups residing in central and southern california.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,024,578$1,986,816▼ $37,762
Other Notes and Loans Receivable, Net$1,022,157$1,049,898▲ $27,741
Accounts Receivable$495,842$827,399▲ $331,557
Cash and Non-Interest-Bearing Accounts$1,416,928$790,367▼ $626,561
Land, Buildings, and Equipment, Net$217,153$406,315▲ $189,162
Prepaid Expenses and Deferred Charges$56,952$11,035▼ $45,917
Total Assets$5,233,610$5,071,830▼ $161,780
Liabilities
Accounts Payable and Accrued Expenses$299,029$406,295▲ $107,266
Total Liabilities$299,029$406,295▲ $107,266
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,934,581$4,665,535▼ $269,046
Total Net Assets Fund Balance$4,934,581$4,665,535▼ $269,046
Total Liabilities and Net Assets / Fund Balance$5,233,610$5,071,830▼ $161,780

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$406,315$710,699$1,117,014
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Anna MillerCOO/asst TreFT-$202,698$202,698
Griffin MooreCFO/treasure--$202,176$202,176
Veronica GarciaAssistant Se--$194,370$194,370
Todd BroussardAssistant Se--$185,965$185,965
Nicole RamosChief Hr & a--$179,574$179,574
Christi WareAssistant Tr--$164,256$164,256
Sheryl FloresAssistant Se--$162,222$162,222
Kenneth TrigueiroPresidentFT$135,777$25,239$161,016
Jane RenahanDirector of Prope-$135,777$25,239$161,016
Liz SmithDirector of Compl-$113,468$8,987$122,455
James ShammasAssistant Se--$100,992$100,992
Gabrielle MillerSecretary--$87,889$87,889

Board Members and Trustees

NameTitle
Shelly HigginbothamChair
Vito GiolelloVice Chair
Dieter EckertDirector
Hazel DavalosDirector
Jose FloresDirector
Julissa PenaDirector
Karol SchulkinDirector
Kevin ClericiDirector
Nick TompkinsDirector
Paula JohnsonDirector
Sonia KrothDirector
Yolanda VasquezDirector
Jane RenahanDirector of Property Mgmt
Sheryl FloresAssistant Secretary
Todd BroussardAssistant Secretary
Veronica GarciaAssistant Secretary
Christi WareAssistant Treasurer
Griffin MooreCFO/treasurer
Nicole RamosChief Hr & Admin
Anna MillerCOO/asst Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,307,738
Investment Income
$77,067
Other Revenue
$0
Change in Net Assets
$-269,046

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,382,054
Revenue Not Reported on Financial Statements
$2,751
Other Revenue Adjustments
$2,751
Total Revenue per Audited Statements
$3,382,054
Total Revenue per Form 990
$3,384,805
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,082,145
Other Expenses$1,571,706
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,200,194$287,759-$1,487,953
Occupancy$506,792$121,508-$628,300
Other Employee Benefits$298,689$71,614-$370,303
All Other Expenses$279,327$66,971-$346,298
Information Technology$130,514$31,292-$161,806
Payroll Taxes$98,952$23,725-$122,677
Pension Plan Contributions$81,638$19,574-$101,212
Depreciation Depletion$67,189$16,109-$83,298
Office Expenses$14,140$3,390-$17,530
Travel$13,592$3,259-$16,851
Insurance$12,060$2,892-$14,952
Fees for Services Accounting$11,293$2,707-$14,000
Conferences and Meetings$4,748$1,139-$5,887
Other Expenses$1,058$254-$1,312
Fees for Services Legal$404$97-$501
Total Functional Expenses$2,947,223$706,628$0$3,653,851

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,653,851
Expenses per Audited Statements$3,651,100
Total Expenses per Audited Statements$3,651,100
Expenses Not Reported on Financial Statements$2,751
Other Expense Adjustments$2,751
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, Page 6, Part VI, Line 7A

Two members are appointed by people's self-help housing corporation a 501 (c)(3) organization.

Form 990, Page 6, Part VI, Line 11B

The organization's president and treasurer review the form 990 and a copy is provided to each board member for their review before filing.

Form 990, Page 6, Part VI, Line 12C

An annual conflict of interest letter is completed by each officer, director, trustee and key employee and provided to the corporate auditors. The board of directors reviews conflict of interest, if any.

Form 990, Page 6, Part VI, Line 15A

Compensation for the president and officers of the related organization is reviewed and approved based on a competitive assessment prepared by a global resource consultant company along with online salary surveys available to non-profit organizations. In addition, the president's salary is reviewed with a hiring consultant for non-profit executives who advises the board of directors based on their experience in the industry. Compensation is set with the range confirmed by these reports.

Form 990, Page 6, Part VI, Line 15B

Compensation for the president and officers of the related organization is reviewed and approved based on a competitive assessment prepared by a global resource consultant company along with online salary surveys available to non-profit organizations. In addition, the president's salary is reviewed with a hiring consultant for non-profit executives who advises the board of directors based on their experience in the industry. Compensation is set with the range confirmed by these reports.

Form 990, Page 6, Part VI, Line 19

The governing documents, conflict of interest policy and financial statements are made available upon request.

Filing and Contact Details

Filer

Filer Name
The Duncan Group
EIN
77-0429830
Phone
8057813088
Address
1060 KENDALL ROAD, SAN LUIS OBISPO, CA 93401

Signing Officer

Name
Kenneth Trigueiro
Title
President
Phone
8057813088
Signed
2025-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kenneth Trigueiro
Formed
1996
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
137
Volunteers
25

Preparer

Firm
Grant Bennett Associates
Address
10850 GOLD CENTER DR STE 260, RANCHO CORDOVA, CA 95670-5143
Preparer
Michael R Marucheau
Phone
9169225109
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Gain on sale of assets -2,750 other rounding -1 gain on sale of assets 2,750 other rounding 1

Financial Statement Notes

Schedule D, Page 3, Part X

The duncan group is exempt from federal income taxes under section 501c(3) of the internal revenue service code and the corresponding section of the california revenue and taxation code. The internal revenue service has also determined that the duncan group is not a private foundation under irs code section 509(a). Management believes the duncan group has no uncertain tax positions as of june 30, 2024.

Schedule D, Page 4, Part XI, Line 4B

Gain on sale of assets 2,750 other rounding 1

Schedule D, Page 4, Part XII, Line 4B

Gain on sale of assets 2,750 other rounding 1

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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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