Civic Intelligence

Focus Forward

990 • Fiscal year 2019 • EIN 81-0579812

Jan 01, 2019 to Dec 31, 2019 • Filed on Jul 13, 2020

3333 E American AveFresno, CA 93725

(559) 600-4961

Siviq Scores

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

Liabilities / Assets

86th percentile

0.51x

Higher debt load relative to assets than 86% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

81st percentile

0.31x

Higher debt load relative to revenue than 81% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

47th percentile

2.6%

Higher net margin than 47% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

74th percentile

$65,003

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 8.0% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

95th percentile

116%

Faster asset growth than 95% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

58th percentile

8.4%

Faster revenue growth than 58% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$494,546

Up $265,640 (+116%) from 2018

Net Assets

Up

$244,454

Up $21,304 (+9.5%) from 2018

Liabilities

Up

$250,092

Up $244,336 (+4245%) from 2018

Revenue

Up

$816,102

Up $63,417 (+8.4%) from 2018

Expenses

Up

$794,798

Up $72,262 (+10%) from 2018

Net Income

Down

$21,304

Down $8,845 (-29%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $94,590Liabilities 2011: $0Net Assets 2011: $94,5902011Assets 2012: $96,614Liabilities 2012: $0Net Assets 2012: $96,6142012Assets 2013: $154,436Liabilities 2013: $2,959Net Assets 2013: $151,4772013Assets 2014: $90,965Liabilities 2014: $1,266Net Assets 2014: $89,6992014Assets 2015: $128,025Liabilities 2015: $7,170Net Assets 2015: $120,8552015Assets 2016: $136,631Liabilities 2016: $9,711Net Assets 2016: $126,9202016Assets 2017: $193,280Liabilities 2017: $7,567Net Assets 2017: $185,7132017Assets 2018: $228,906Liabilities 2018: $5,756Net Assets 2018: $223,1502018Assets 2019: $494,546Liabilities 2019: $250,092Net Assets 2019: $244,4542019Assets 2020: $542,184Liabilities 2020: $207,825Net Assets 2020: $334,3592020Assets 2021: $630,450Liabilities 2021: $160,395Net Assets 2021: $470,0552021Assets 2022: $873,420Liabilities 2022: $343,595Net Assets 2022: $529,8252022Assets 2023: $929,486Liabilities 2023: $276,359Net Assets 2023: $653,1272023Assets 2024: $980,117Liabilities 2024: $215,690Net Assets 2024: $764,4272024

Highlighted filing

2019

Assets$494,546
Liabilities$250,092
Net Assets$244,454

Operations Trend

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

$1.5M$1.0M$500K$0Revenue 2011: $297,088Expenses 2011: $206,158Net Income 2011: $90,9302011Revenue 2012: $323,072Expenses 2012: $321,048Net Income 2012: $2,0242012Revenue 2013: $421,184Expenses 2013: $269,707Net Income 2013: $151,4772013Revenue 2014: $346,439Expenses 2014: $327,217Net Income 2014: $19,2222014Revenue 2015: $396,332Expenses 2015: $365,176Net Income 2015: $31,1562015Revenue 2016: $439,691Expenses 2016: $433,626Net Income 2016: $6,0652016Revenue 2017: $735,351Expenses 2017: $694,662Net Income 2017: $40,6892017Revenue 2018: $752,685Expenses 2018: $722,536Net Income 2018: $30,1492018Revenue 2019: $816,102Expenses 2019: $794,798Net Income 2019: $21,3042019Revenue 2020: $808,269Expenses 2020: $718,364Net Income 2020: $89,9052020Revenue 2021: $961,877Expenses 2021: $826,181Net Income 2021: $135,6962021Revenue 2022: $1,154,144Expenses 2022: $1,094,374Net Income 2022: $59,7702022Revenue 2023: $1,433,133Expenses 2023: $1,309,831Net Income 2023: $123,3022023Revenue 2024: $1,391,097Expenses 2024: $1,279,797Net Income 2024: $111,3002024

Highlighted filing

2019

Revenue$816,102
Expenses$794,798
Net Income$21,304
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jul 13, 2020
Return Version
2019v5.0
Gross Receipts
$816,102
Mission and Program Overview

Mission

To serve youth in the fresno county juvenile justice and foster care systems

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$39,997$292,730▲ $252,733
Accounts Receivable$187,809$144,034▼ $43,775
Investments in Publicly Traded Securities-$52,782-
Pledges and Grants Receivable-$5,000-
Prepaid Expenses and Deferred Charges$1,100$0▼ $1,100
Savings and Temporary Cash Investments-$0-
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$228,906$494,546▲ $265,640
Other Assets Total-$0-
Liabilities
Deferred Revenue-$250,000-
Accounts Payable and Accrued Expenses$5,756$92▼ $5,664
Total Liabilities$5,756$250,092▲ $244,336
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$129,805$167,595▲ $37,790
Net Assets With Donor Restrictions$93,345$76,859▼ $16,486
Total Net Assets Fund Balance$223,150$244,454▲ $21,304
Total Liabilities and Net Assets / Fund Balance$228,906$494,546▲ $265,640
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joanna LitchenbergCEOFT$62,083$2,920$65,003

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$737,898
Program Service Revenue
$0
Investment Income
$2,782
Other Revenue
$75,422
All Other Contributions
$76,979
Change in Net Assets
$21,304

Audited Revenue Reconciliation

Revenue per Audited Statements
$816,102
Revenue Not Reported on Form 990
$17,613
Total Revenue per Audited Statements
$833,715
Total Revenue per Form 990
$816,102
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$515,182
Other Expenses$279,616
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$383,716$8,144-$391,860
Fees for Services Other$34,296$33,445-$67,741
Current Officers, Directors, Trustees, and Key Employees$26,001$39,002-$65,003
Payroll Taxes$33,202$3,689-$36,891
All Other Expenses$24,954$9,001-$33,955
Other Employee Benefits$20,745$683-$21,428
Fees for Services Management-$18,437-$18,437
Other Expenses$11,919$2,103-$14,022
Travel$3,950$7,337-$11,287
Office Expenses-$10,265-$10,265
Insurance$993$3,970-$4,963
Total Functional Expenses$625,470$169,328$0$794,798

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$812,411
Expenses per Audited Statements$794,798
Total Expenses per Form 990$794,798
Expenses Not Reported on Form 990$17,613
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-
Governance and Compliance

Governance Checklist

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

Presented at a board meeting and approved by the board

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

Review and approval of compensation is performed by the Board of Directors

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

Review and approval of compensation is performed by the Board of Directors

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

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Focus Forward
EIN
81-0579812
Phone
5596004961
Address
3333 E AMERICAN AVE, FRESNO, CA 93725

Signing Officer

Name
Joanna Litchenberg
Title
CEO
Signed
2020-07-13
Discuss with paid preparer
Yes

Organization Details

Formed
2004
Legal Domicile
CA
Voting Board Members
17
Independent Board Members
17
Employees
18
Volunteers
42

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 Organization is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code and applicable state law. 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 end.

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IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
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IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
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IRS990/OtherExpensesGrp/Desc2INDIRECT EXPENSE
IRS990/OtherExpensesGrp/Desc3RENT & BUILDING MAINTENANCE
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0718925
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0347165
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt03170
IRS990ScheduleA/InvestmentIncomeCYPct00.00100

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.98$0.22$0.76$1.39$1.28$0.11
2023Summary only. Only limited summary data is available for this year.$0.93$0.28$0.65$1.43$1.31$0.12
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.87$0.34$0.53$1.15$1.09$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.63$0.16$0.47$0.96$0.83$0.14
2020Summary only. Only limited summary data is available for this year.$0.54$0.21$0.33$0.81$0.72$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.49$0.25$0.24$0.82$0.79$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.23$0.01$0.22$0.75$0.72$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.19$0.01$0.19$0.74$0.69$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.14$0.01$0.13$0.44$0.43$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.13$0.01$0.12$0.40$0.37$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$0.35$0.33$0.02
2013Summary only. Only limited summary data is available for this year.$0.15$0.00$0.15$0.42$0.27$0.15
2012Summary only. Only limited summary data is available for this year.$0.10$0.00$0.10$0.32$0.32$0.00
2011Summary only. Only limited summary data is available for this year.$0.09$0.00$0.09$0.30$0.21$0.09