Civic Intelligence

Manuch Inc.

990 • Fiscal year 2017 • EIN 77-0572484

Jan 01, 2017 to Dec 31, 2017 • Filed on Aug 14, 2018

5610 W DonnerFresno, CA 93722

(559) 352-0860

Siviq Scores

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

Liabilities / Assets

94th percentile

1.12x

Higher debt load relative to assets than 94% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

75th percentile

0.20x

Higher debt load relative to revenue than 75% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

47th percentile

2.4%

Higher net margin than 47% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

66th percentile

$51,800

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 9.5% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

47th percentile

2.3%

Faster asset growth than 47% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

56th percentile

8.0%

Faster revenue growth than 56% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$96,018

Up $2,160 (+2.3%) from 2016

Net Assets

Up

-$11,997

Up $12,875 (+52%) from 2016

Liabilities

Down

$108,015

Down $10,715 (-9.0%) from 2016

Revenue

Up

$545,901

Up $40,234 (+8.0%) from 2016

Expenses

Up

$533,026

Up $44,092 (+9.0%) from 2016

Net Income

Down

$12,875

Down $3,858 (-23%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2011: $21,298Liabilities 2011: $86,345Net Assets 2011: -$65,0472011Assets 2012: $23,453Liabilities 2012: $330Net Assets 2012: $23,1232012Assets 2013: $52,472Liabilities 2013: $86,729Net Assets 2013: -$34,2572013Assets 2014: $69,025Liabilities 2014: $84,159Net Assets 2014: -$15,1342014Assets 2015: $86,345Liabilities 2015: $100,589Net Assets 2015: -$14,2442015Assets 2016: $93,858Liabilities 2016: $118,730Net Assets 2016: -$24,8722016Assets 2017: $96,018Liabilities 2017: $108,015Net Assets 2017: -$11,9972017Assets 2018: $87,085Liabilities 2018: $72,921Net Assets 2018: $14,1642018Assets 2019: $263,248Liabilities 2019: $59,186Net Assets 2019: $204,0622019Assets 2020: $271,731Liabilities 2020: $259,514Net Assets 2020: $12,2172020Assets 2021: $261,386Liabilities 2021: $292,815Net Assets 2021: -$31,4292021Assets 2022: $444,120Liabilities 2022: $451,558Net Assets 2022: -$7,4382022Assets 2023: $817,266Liabilities 2023: $566,531Net Assets 2023: $250,7352023Assets 2024: $788,755Liabilities 2024: $524,799Net Assets 2024: $263,9562024

Highlighted filing

2017

Assets$96,018
Liabilities$108,015
Net Assets-$11,997

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $233,159Expenses 2011: $234,316Net Income 2011: -$1,1572011Revenue 2012: $263,082Expenses 2012: $239,951Net Income 2012: $23,1312012Revenue 2013: $361,463Expenses 2013: $368,372Net Income 2013: -$6,9092013Revenue 2014: $399,677Expenses 2014: $380,554Net Income 2014: $19,1232014Revenue 2015: $398,925Expenses 2015: $399,415Net Income 2015: -$4902015Revenue 2016: $505,667Expenses 2016: $488,934Net Income 2016: $16,7332016Revenue 2017: $545,901Expenses 2017: $533,026Net Income 2017: $12,8752017Revenue 2018: $550,850Expenses 2018: $546,001Net Income 2018: $4,8492018Revenue 2019: $876,726Expenses 2019: $686,828Net Income 2019: $189,8982019Revenue 2020: $793,486Expenses 2020: $985,331Net Income 2020: -$191,8452020Revenue 2021: $1,300,043Expenses 2021: $1,343,689Net Income 2021: -$43,6462021Revenue 2022: $2,251,649Expenses 2022: $2,077,658Net Income 2022: $173,9912022Revenue 2023: $2,711,153Expenses 2023: $2,452,980Net Income 2023: $258,1732023Revenue 2024: $2,742,427Expenses 2024: $2,729,206Net Income 2024: $13,2212024

Highlighted filing

2017

Revenue$545,901
Expenses$533,026
Net Income$12,875
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Aug 14, 2018
Return Version
2017v2.2
Gross Receipts
$560,665
Mission and Program Overview

Mission

Residential group home for children

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$42,895$49,596▲ $6,701
Cash and Non-Interest-Bearing Accounts$24,903$39,147▲ $14,244
Loans From Officers Directors$3,499$5,198▲ $1,699
Land, Buildings, and Equipment, Net$19,601$816▼ $18,785
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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$93,858$96,018▲ $2,160
Other Assets Total$6,459$6,459→ $0
Liabilities
Unsecured Notes Loans Payable$97,924$64,493▼ $33,431
Other Liabilities$15,748$35,762▲ $20,014
Accounts Payable and Accrued Expenses$1,559$2,562▲ $1,003
Total Liabilities$118,730$108,015▼ $10,715
Net Assets / Fund Balance
Unrestricted Net Assets$-24,872$-11,997▲ $12,875
Total Net Assets Fund Balance$-24,872$-11,997▲ $12,875
Total Liabilities and Net Assets / Fund Balance$93,858$96,018▲ $2,160

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$816$6,738$7,554
Other Land Buildings-$1,874$1,874
Other Assets Org$6,459--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Manuchar ManucharyanExecutive DirecPT$51,800$51,800

Board Members and Trustees

NameTitle
Benjamin CorralesPresident
Barry DavisVice President
Elena SarmazianSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$546,900
Investment Income
$-999
Other Revenue
$0
Change in Net Assets
$12,875

Audited Revenue Reconciliation

Revenue per Audited Statements
$545,901
Total Revenue per Audited Statements
$545,901
Total Revenue per Form 990
$545,901
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$361,880
Other Expenses$171,146
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$252,633$23,253-$275,886
Current Officers, Directors, Trustees, and Key Employees$25,900$25,900-$51,800
All Other Expenses$34,917$5,766-$40,683
Payroll Taxes$29,065$5,129-$34,194
Occupancy$23,310$2,590-$25,900
Insurance$12,860$2,269-$15,129
Other Expenses$9,861$3,287-$13,148
Fees for Services Accounting-$5,000-$5,000
Depreciation Depletion$4,021--$4,021
Interest-$2,698-$2,698
Office Expenses$515$1,544-$2,059
Total Functional Expenses$453,793$79,233$0$533,026

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$533,026
Total Expenses per Audited Statements$533,026
Total Expenses per Form 990$533,026
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
Loans from Officers, Directors, Trustees, and Key Employees$3,499$5,198▲ $1,699
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to County of Kings$21,312
Payroll Liabilities$14,450
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
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, Line 11B: Form 990 Review Process

No review was or will be conducted.

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

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Manuch Inc
EIN
77-0572484
Phone
5593520860
Address
5610 W DONNER, FRESNO, CA 93722

Signing Officer

Name
Manuchar Manucharyan
Title
Executive Direc
Signed
2018-08-14
Discuss with paid preparer
Yes

Organization Details

Formed
2001
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
3
Employees
30

Preparer

Firm
Hudson Henderson & Company Inc
Address
7473 N Ingram Suite 102, Fresno, CA 93711
Preparer
Kip Hudson
Phone
5594127576
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 for the fiscal year.

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IRS990/PYTotalExpensesAmt0488934
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IRS990/RelatedEntityInd0false
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0399677
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0361463
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02212516
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0116
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0116
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
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IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/InvestmentIncomePYPct00.00010
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
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IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
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IRS990ScheduleA/PublicSupportPY509Pct00.99990
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IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0546900
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0399677
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0361463
IRS990ScheduleA/Total509Grp/TotalAmt02212516
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0546900
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0505667
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0399677
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IRS990ScheduleD/EquipmentGrp/BookValueAmt0816
IRS990ScheduleD/EquipmentGrp/DepreciationAmt06738
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt07554
IRS990ScheduleD/ExpensesSubtotalAmt0533026
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt06459
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEPOSITS
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01874
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01874
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt021312
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt114450
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to County of Kings
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITIES
IRS990ScheduleD/RevenueSubtotalAmt0545901
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The 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 for the fiscal year.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt06459
IRS990ScheduleD/TotalExpensesPerForm990Amt0533026
IRS990ScheduleD/TotalLiabilityAmt035762
IRS990ScheduleD/TotalRevenuePerForm990Amt0545901
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0545901
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0533026
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0SHORT-TERM ADVANCE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt03499
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0MANUCHAR MANUCHARYAN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0EXECUTIVE DIRECTOR
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IRS990ScheduleL/TotalBalanceDueAmt05198
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt096018
IRS990/TotalAssetsGrp/BOYAmt093858
IRS990/TotalAssetsGrp/EOYAmt096018
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IRS990/TotalEmployeeCnt030
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0453793
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IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0118730
IRS990/TotalLiabilitiesEOYAmt0108015
IRS990/TotalLiabilitiesGrp/BOYAmt0118730
IRS990/TotalLiabilitiesGrp/EOYAmt0108015
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-24872
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-11997
IRS990/TotalProgramServiceExpensesAmt0453793
IRS990/TotalProgramServiceRevenueAmt0546900
IRS990/TotalReportableCompFromOrgAmt051800
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0545901
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0545901
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt093858
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt096018
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-24872
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-11997
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt097924
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt064493
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt04
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IRS990/WebsiteAddressTxt0N/A

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.79$0.52$0.26$2.74$2.73$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.82$0.57$0.25$2.71$2.45$0.26
2022Detailed filing. Detailed filing data is available for this year.$0.44$0.45$0.01$2.25$2.08$0.17
2021Detailed filing. Detailed filing data is available for this year.$0.26$0.29$0.03$1.30$1.34$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.27$0.26$0.01$0.79$0.99$0.19
2019Detailed filing. Detailed filing data is available for this year.$0.26$0.06$0.20$0.88$0.69$0.19
2018Detailed filing. Detailed filing data is available for this year.$0.09$0.07$0.01$0.55$0.55$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.10$0.11$0.01$0.55$0.53$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.09$0.12$0.02$0.51$0.49$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.09$0.10$0.01$0.40$0.40$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.07$0.08$0.02$0.40$0.38$0.02
2013Summary only. Only limited summary data is available for this year.$0.05$0.09$0.03$0.36$0.37$0.01
2012Summary only. Only limited summary data is available for this year.$0.02$0.00$0.02$0.26$0.24$0.02
2011Summary only. Only limited summary data is available for this year.$0.02$0.09$0.07$0.23$0.23$0.00