Civic Intelligence

Rancho Cielo Inc.

990 • Fiscal year 2019 • EIN 77-0555859

Oct 01, 2018 to Sep 30, 2019 • Filed on Aug 10, 2020

PO Box 6948Salinas, CA 93912

(831) 444-3533

Siviq Scores

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

Liabilities / Assets

14th percentile

0.01x

Higher debt load relative to assets than 14% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

17th percentile

0.05x

Higher debt load relative to revenue than 17% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Net Margin

81st percentile

24%

Higher net margin than 81% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

42nd percentile

$153,157

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 4.2% of source-year revenue.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Asset Growth

21st percentile

-2.9%

Faster asset growth than 21% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

65th percentile

9.5%

Faster revenue growth than 65% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Assets

Down

$17,029,841

Down $508,603 (-2.9%) from 2018

Net Assets

Up

$16,853,200

Up $890,998 (+5.6%) from 2018

Liabilities

Down

$176,641

Down $1,399,601 (-89%) from 2018

Revenue

Up

$3,651,827

Up $316,331 (+9.5%) from 2018

Expenses

Up

$2,775,449

Up $253,484 (+10%) from 2018

Net Income

Up

$876,378

Up $62,847 (+7.7%) from 2018

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2010: $5,238,357Liabilities 2010: $75,228Net Assets 2010: $5,163,1292010Assets 2011: $5,924,480Liabilities 2011: $267,607Net Assets 2011: $5,656,8732011Assets 2012: $7,375,944Liabilities 2012: $156,396Net Assets 2012: $7,219,5482012Assets 2013: $7,843,196Liabilities 2013: $159,300Net Assets 2013: $7,683,8962013Assets 2014: $8,234,088Liabilities 2014: $144,831Net Assets 2014: $8,089,2572014Assets 2015: $10,852,874Liabilities 2015: $129,268Net Assets 2015: $10,723,6062015Assets 2016: $13,656,535Liabilities 2016: $118,179Net Assets 2016: $13,538,3562016Assets 2017: $15,238,925Liabilities 2017: $97,522Net Assets 2017: $15,141,4032017Assets 2018: $17,538,444Liabilities 2018: $1,576,242Net Assets 2018: $15,962,2022018Assets 2019: $17,029,841Liabilities 2019: $176,641Net Assets 2019: $16,853,2002019Assets 2020: $18,068,677Liabilities 2020: $548,158Net Assets 2020: $17,520,5192020Assets 2021: $19,174,613Liabilities 2021: $628,353Net Assets 2021: $18,546,2602021Assets 2022: $19,341,540Liabilities 2022: $392,362Net Assets 2022: $18,949,1782022Assets 2023: $20,506,232Liabilities 2023: $756,026Net Assets 2023: $19,750,2062023Assets 2024: $19,865,604Liabilities 2024: $523,416Net Assets 2024: $19,342,1882024

Highlighted filing

2019

Assets$17,029,841
Liabilities$176,641
Net Assets$16,853,200

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $976,1932010Revenue 2011: $2,078,841Expenses 2011: $1,551,540Net Income 2011: $527,3012011Expenses 2012: $2,358,6422012Expenses 2013: $2,466,0622013Revenue 2014: $2,083,054Expenses 2014: $1,776,349Net Income 2014: $306,7052014Revenue 2015: $5,028,932Expenses 2015: $2,376,823Net Income 2015: $2,652,1092015Revenue 2016: $4,391,015Expenses 2016: $3,020,733Net Income 2016: $1,370,2822016Revenue 2017: $4,341,295Expenses 2017: $2,787,399Net Income 2017: $1,553,8962017Revenue 2018: $3,335,496Expenses 2018: $2,521,965Net Income 2018: $813,5312018Revenue 2019: $3,651,827Expenses 2019: $2,775,449Net Income 2019: $876,3782019Revenue 2020: $3,765,639Expenses 2020: $3,157,094Net Income 2020: $608,5452020Revenue 2021: $4,214,559Expenses 2021: $3,364,252Net Income 2021: $850,3072021Revenue 2022: $4,949,069Expenses 2022: $4,295,920Net Income 2022: $653,1492022Revenue 2023: $6,415,617Expenses 2023: $5,671,710Net Income 2023: $743,9072023Revenue 2024: $6,310,844Expenses 2024: $7,035,823Net Income 2024: -$724,9792024

Highlighted filing

2019

Revenue$3,651,827
Expenses$2,775,449
Net Income$876,378
Jump To
Filing Snapshot
Filing Period
Oct 1, 2018 to Sep 30, 2019
Signed
Aug 10, 2020
Return Version
2018v3.1
Gross Receipts
$3,744,181
Mission and Program Overview

Mission

To partner with our community to provide a safe campus to deliver programs and services that inspire at risk youth to learn new skills, gain self-esteem and confidence.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,602,663$11,818,215▲ $8,215,552
Savings and Temporary Cash Investments$1,865,038$0▼ $1,865,038
Cash and Non-Interest-Bearing Accounts$2,186,961$1,375,043▼ $811,918
Pledges and Grants Receivable$1,383,898$707,534▼ $676,364
Accounts Receivable$93,022$146,312▲ $53,290
Inventories for Sale or Use$14,290$13,670▼ $620
Prepaid Expenses and Deferred Charges-$1,772-
Other Notes and Loans Receivable, Net-$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-
Total Assets$17,538,444$17,029,841▼ $508,603
Other Assets Total$8,392,572$2,967,295▼ $5,425,277
Liabilities
Accounts Payable and Accrued Expenses$1,550,743$141,895▼ $1,408,848
Other Liabilities$25,499$34,746▲ $9,247
Total Liabilities$1,576,242$176,641▼ $1,399,601
Net Assets / Fund Balance
Unrestricted Net Assets$9,991,832$13,195,402▲ $3,203,570
Temporarily Rstr Net Assets$5,794,870$3,425,348▼ $2,369,522
Permanently Rstr Net Assets$175,500$232,450▲ $56,950
Total Net Assets Fund Balance$15,962,202$16,853,200▲ $890,998
Total Liabilities and Net Assets / Fund Balance$17,538,444$17,029,841▼ $508,603

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$10,451,708$794,386-
Other Land Buildings$99,478$11,618-
Equipment$258,727$134,065-
Leasehold Improvements$1,008,302$592,649-
Other Assets Org$2,074,185--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$175,500$56,950▲ $11,637-$241,792
2017-$175,500--$175,500
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Susie BrusaCEOFT$144,029$9,128$144,029
Suzanne ErdbacherCFOFT$99,706$11,228$110,934

Board Members and Trustees

NameTitle
Mike CostaChairman
Pete DelgadoVice Chairman
Arlene MeadDirector
Cosme PadillaDirector
Dee Dee SmallwoodDirector
Don ChapinDirector
Dr Shyam KamathDirector
Jazmin LopezDirector
Jeri GattisDirector
Joanne Taylor JohnsonDirector
Karen CurtisDirector
Kelly McmillinDirector
Lorri KosterDirector
Manny GonzalezDirector
Mike AvilaDirector
Mike ZimmermanDirector
Pam ButlerDirector
Ricky CabreraDirector
Sal GutierrezDirector
Susan BlackDirector
Troy BoutonnetDirector
Walt DuflockDirector
John NarigiSecretary
Jesse LopezTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,900,228
Program Service Revenue
$315,150
Investment Income
$28,794
Other Revenue
$407,655
All Other Contributions
$2,334,436
Change in Net Assets
$876,378

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table11$298,130Donor Cost
Food Inventory9$33,370Donor Cost
Other Non Cash Contri Table9$31,092Donor Cost
Cars and Other Vehicles3$21,106Donor Cost
Other Non Cash Contri Table1$10,868Donor Cost
Other Non Cash Contri Table2$3,500Donor Cost
Other Non Cash Contri Table5$1,957Donor Cost
Other Non Cash Contri Table24$1,830Donor Cost
Other Non Cash Contri Table8$1,730Donor Cost
Total Noncash Contributions72$403,583-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,645,148
Revenue Not Reported on Financial Statements
$6,679
Revenue Not Reported on Form 990
$4,450
Total Revenue per Audited Statements
$3,649,598
Total Revenue per Form 990
$3,651,827
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,566,241
Other Expenses$1,185,208
Total Fundraising Expense$346,268
Grants and Similar Amounts Paid$24,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$802,998$127,385$166,320$1,096,703
Occupancy$274,250$20,550$8,093$302,893
Current Officers, Directors, Trustees, and Key Employees$55,758$157,179$63,723$276,660
Depreciation Depletion$211,513$4,460-$215,973
Insurance$109,275$20,131$2,404$131,810
Payroll Taxes$81,717$27,206$19,076$127,999
Fees for Services Other$41,114$77,385$7,318$125,817
Office Expenses$61,888$24,356$13,759$100,003
Other Employee Benefits$45,712$13,457$5,710$64,879
Other Expenses$2,243$1,961$28,856$33,060
Grants to Domestic Individuals$24,000--$24,000
All Other Expenses$2,970$5,396$3,948$12,314
Total Functional Expenses$1,942,073$487,108$346,268$2,775,449

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,775,449
Total Expenses per Audited Statements$2,775,449
Total Expenses per Form 990$2,775,449
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$242,978
Fundraising Direct Expenses$92,354
Gaming Gross Income$23,076
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Family Play Day$248,270$133,068$16,430$116,638
Culinary Round Up Gala$459,810$103,950$6,780$97,170
Total Events$747,500$242,978$91,257$151,721
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Board MemberConstruction ServicesNo$3,703,186

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 Scholarships$18,500
Security Deposits$16,246
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 annual form 990 is reviewed by the treasurer and the finance committee of the organization as directed by the board of directors in accordance with policy, before the return is filed.

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

The conflict of interest policy is distributed annually and board of directors are required to complete an annual questionnaire, which is kept on file.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Compensation of CEO and key management personnel is administered by the Executive Committee, which acts as a Personnel Committee also. They use the Non-Profit Compensation Survey for market reference points, which is made available by the Community Foundation for Monterey County.

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

Compensation of CEO and key management personnel is administered by the Executive Committee, which acts as a Personnel Committee also. They use the Non-Profit Compensation Survey for market reference points, which is made available by the Community Foundation for Monterey County.

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

The organization makes its governing documents, policies and financial statements available upon request. Those interested can contact the organization for this information. The annual 990 return is also available on the organziation's website.

Filing and Contact Details

Filer

Filer Name
Rancho Cielo Inc
EIN
77-0555859
Phone
8314443533
Address
PO BOX 6948, SALINAS, CA 93912

Signing Officer

Name
Susie Brusa
Title
CEO
Signed
2020-08-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susie Brusa
Formed
2000
Legal Domicile
CA
Voting Board Members
20
Independent Board Members
20
Employees
59
Volunteers
280

Preparer

Firm
HAYASHI WAYLAND Accounting & Consulting
Address
1188 Padre Drive Suite 101, Salinas, CA 93901
Preparer
Autumn Rossi CPA
Phone
8317596300
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Rancho Cielo Construction Academy and Other ProgramsThe Construction Academy mirrors the Culinary Academy where students are engaged in academics and vocational training with a licensed general contractor, using the nationally-recognized NCCER curriculum building Tiny Homes and GRID Alternatives specializing in Solar Panel Installation. Job Readiness, job referral and placement are also part of the program. All programs include Behavioral & Physical Health, and cultural affirmation.

Financial Statement Notes

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

The endowment fund has been established to provide operational support to the Organization.

Part X : FIN48 Footnote

Management has considered its tax positions and believes that all of the positions taken in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. The organization's returns are subject to examination by federal and state taxing authorities, generally for three years and four years, respectively, after they are filed.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Vice Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18Director
IRS990/Form990PartVIISectionAGrp/TitleTxt19Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt20Director
IRS990/Form990PartVIISectionAGrp/TitleTxt21Director
IRS990/Form990PartVIISectionAGrp/TitleTxt22Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt23Director
IRS990/Form990PartVIISectionAGrp/TitleTxt24CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt25CFO
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IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PARTNER WITH OUR COMMUNITY TO PROVIDE A SAFE CAMPUS TO DELIVER PROGRAMS AND SERVICES THAT INSPIRE AT RISK YOUTH TO LEARN NEW SKILLS, GAIN SELF-ESTEEM AND CONFIDENCE.
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IRS990/OfficeExpensesGrp/FundraisingAmt013759

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$19.9$0.52$19.3$6.31$7.04$0.72
2023Detailed filing. Detailed filing data is available for this year.$20.5$0.76$19.8$6.42$5.67$0.74
2022Detailed filing. Detailed filing data is available for this year.$19.3$0.39$18.9$4.95$4.30$0.65
2021Detailed filing. Detailed filing data is available for this year.$19.2$0.63$18.5$4.21$3.36$0.85
2020Detailed filing. Detailed filing data is available for this year.$18.1$0.55$17.5$3.77$3.16$0.61
2019Detailed filing. Detailed filing data is available for this year.$17.0$0.18$16.9$3.65$2.78$0.88
2018Detailed filing. Detailed filing data is available for this year.$17.5$1.58$16.0$3.34$2.52$0.81
2017Detailed filing. Detailed filing data is available for this year.$15.2$0.10$15.1$4.34$2.79$1.55
2016Detailed filing. Detailed filing data is available for this year.$13.7$0.12$13.5$4.39$3.02$1.37
2015Detailed filing. Detailed filing data is available for this year.$10.9$0.13$10.7$5.03$2.38$2.65
2014Summary only. Only limited summary data is available for this year.$8.23$0.14$8.09$2.08$1.78$0.31
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.84$0.16$7.68$2.47
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.38$0.16$7.22$2.36
2011Summary only. Only limited summary data is available for this year.$5.92$0.27$5.66$2.08$1.55$0.53
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.24$0.08$5.16$0.98