Civic Intelligence

Kherut

990 • Fiscal year 2021 • EIN 83-2816420

Jan 01, 2021 to Dec 31, 2021 • Filed on Jul 13, 2022

1112 N Brookhurst Street Unit 6Anaheim, CA 92801

(714) 381-4385

Siviq Scores

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

Liabilities / Assets

75th percentile

0.07x

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

74th percentile

0.05x

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

61st percentile

17%

Higher net margin than 61% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

77th percentile

40%

Faster asset growth than 77% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

84th percentile

91%

Faster revenue growth than 84% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$373,840

Up $107,333 (+40%) from 2020

Net Assets

Up

$349,222

Up $86,354 (+33%) from 2020

Liabilities

Up

$24,618

Up $20,979 (+577%) from 2020

Revenue

Up

$498,453

Up $237,023 (+91%) from 2020

Expenses

Up

$412,654

Up $229,214 (+125%) from 2020

Net Income

Up

$85,799

Up $7,809 (+10%) from 2020

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2019: $145,402Net Assets 2019: $145,4022019Assets 2020: $266,507Liabilities 2020: $3,639Net Assets 2020: $262,8682020Assets 2021: $373,840Liabilities 2021: $24,618Net Assets 2021: $349,2222021Assets 2022: $351,190Liabilities 2022: $38,383Net Assets 2022: $312,8072022Assets 2023: $340,133Liabilities 2023: $62,600Net Assets 2023: $277,5332023Assets 2024: $285,173Liabilities 2024: $119,907Net Assets 2024: $165,2662024

Highlighted filing

2021

Assets$373,840
Liabilities$24,618
Net Assets$349,222

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2019: $178,707Expenses 2019: $33,305Net Income 2019: $145,4022019Revenue 2020: $261,430Expenses 2020: $183,440Net Income 2020: $77,9902020Revenue 2021: $498,453Expenses 2021: $412,654Net Income 2021: $85,7992021Revenue 2022: $679,063Expenses 2022: $688,802Net Income 2022: -$9,7392022Revenue 2023: $774,991Expenses 2023: $819,465Net Income 2023: -$44,4742023Revenue 2024: $709,056Expenses 2024: $821,417Net Income 2024: -$112,3612024

Highlighted filing

2021

Revenue$498,453
Expenses$412,654
Net Income$85,799
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Jul 13, 2022
Return Version
2021v4.2
Gross Receipts
$498,453
Mission and Program Overview

Mission

To provide education, employment opportunities, and mentoring to help rebuild, uplift, and transform lives of at risk individuals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$109,340$159,090▲ $49,750
Land, Buildings, and Equipment, Net-$95,578-
Inventories for Sale or Use$2,870$13,118▲ $10,248
Pledges and Grants Receivable$12,364--
Prepaid Expenses and Deferred Charges$10,000$12,328▲ $2,328
Accounts Receivable-$4,614-
Total Assets$266,507$373,840▲ $107,333
Other Assets Total$131,933$89,112▼ $42,821
Liabilities
Other Liabilities$3,254$18,925▲ $15,671
Accounts Payable and Accrued Expenses$385$5,693▲ $5,308
Total Liabilities$3,639$24,618▲ $20,979
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$224,605$309,003▲ $84,398
Net Assets With Donor Restrictions$38,263$40,219▲ $1,956
Total Net Assets Fund Balance$262,868$349,222▲ $86,354
Total Liabilities and Net Assets / Fund Balance$266,507$373,840▲ $107,333

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$95,578$11,333$106,911
Other Assets Org$-95,578--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Bob CurtisDirector
Deborah Williams - Resigned 51721Director
Demetria MooreDirector
Jana MitchellDirector
Jon MillerDirector
Karla FosburgDirector
Laura HunterDirector
Jody MasquefaFounder and Director of Opera
Yves MasquefaFounder and Executive Directo
Nick WilliamsSecretary
Jim CarterTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$325,600
Program Service Revenue
$172,853
Investment Income
$0
Other Revenue
$0
All Other Contributions
$202,710
Change in Net Assets
$85,799
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$211,490
Other Expenses$183,664
Total Fundraising Expense$54,617
Professional Fundraising Fees$17,500
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$136,938--$136,938
Current Officers, Directors, Trustees, and Key Employees$42,218$25,230-$67,448
All Other Expenses$62,466$1,845-$64,311
Other Expenses$2,058-$37,117$39,175
Fees for Services Other-$32,002-$32,002
Travel$17,939--$17,939
Fees for Services Professional Fundraising--$17,500$17,500
Depreciation Depletion$8,908--$8,908
Other Employee Benefits$6,340$397-$6,737
Office Expenses-$5,761-$5,761
Advertising-$5,619-$5,619
Insurance-$3,352-$3,352
Information Technology-$1,667-$1,667
Conferences and Meetings$1,604--$1,604
Fees for Services Legal-$1,000-$1,000
Fees for Services Accounting-$740-$740
Payroll Taxes$367--$367
Total Functional Expenses$280,424$77,613$54,617$412,654
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$17,500

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$31,496-$1,286-
Event 2$77,308$19,401$49,775$-30,374
Total Events$108,804$19,401$77,143$-57,742
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Chase Credit Card$14,619
Sales Tax Payable$3,994
Payroll Liabilities$344
Direct Deposit Liabilities$-32
Governance and Compliance

Governance Checklist

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

Officer directors etc family relationship Part VI line 2

Yves masquefa, executive director and jody masquefa, operations director are husband and wife

Form 990 governing body review Part VI line 11

2020 tax returns reviewed by exectuive director prior to signing and filing.

Conflict of interest policy compliance Part VI line 12C

A documented conflict of interest policy is retained in a shared drive and is available for all directors to view. All directors are required to comply and are subject to review and enforcement.

CEO executive director top management comp Part VI line 15A

Compensation of the executive director and top managment is determined by the review and approval of the board.

Other officer or key employee compensation Part VI line 15B

Compensation of key employees is determined by the review and approval of the board.

Governing documents etc available to public Part VI line 19

All entity governing documents are availbale by request or publicly available as per irs guidelines.

Filing and Contact Details

Filer

Filer Name
Kherut
EIN
83-2816420
Address
1112 N BROOKHURST STREET UNIT 6, ANAHEIM, CA 92801

Signing Officer

Name
Yves Masquefa
Title
Founder and Exe
Phone
7143814385
Signed
2022-07-13
Discuss with paid preparer
Yes

Organization Details

Formed
2019
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
8
Employees
18

Preparer

Firm
Selleck Financial Group
Address
2082 Michelson Drive Suite 107, Irvine, CA 92612
Preparer
Jodi Selleck
Phone
9492268026
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Current depreciation expense adjustment

List of other fees for services expenses Part IX line 11G

Outside contract services outside contract services - $31,982other contract services - $20.00

List of other expenses Part IX line 24E

Groceries - $56,479food paper - $2,790misc, kitchen smallwares, rentals, etc

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IRS990/Desc0JANUARY 2021 PREPARED & SENT 2021 DONOR TAX RECEIPTSCONTINUED MK CARES 12 WEEK COURSE FUNDRAISING & BUILDING A STRONG BOARDFEBRUARY 2021 APPLIED FOR PPP 2.0HIRED 1 WOMAN FOR OFFICE ADMINISTRATION PROGRAMMARCH 2021 - HIRED 2 WOMAN TO BEGIN TRAINING FOR KITCHEN TRAINING PROGRAMTHE FUTURE IS WORKING FUNDRAISERAPPLY & MEETINGS FOR IMPACT PHILANTHROPIC GRANTAPRIL 2021 PLANNING MEETINGS FOR GOLF TOURNAMENTHIRED 1 NEW WOMAN TO BEGIN KITCHEN TRAINING PROGRAM May 2021 - Hired 1 new woman to begin Kitchen Training ProgramLOI & Grant Submission for Serving USA GrantJune 2021 Hired 1 new woman to begin Kitchen Training ProgramVirtual Cooking Event for Microsoft Inspire EventJuly 2021 Kherut 2020 Tax ReturnPartnership with Rotary District 5320 Human Trafficking CommitteeAugust 2021Re-integration Committee WorkshopGolf Tournament Swag, Sponsors, Auction Items September 2021 Hired 2 new women to begin Kitchen Training ProgramRooster Grant PresentationsOctober 2021 - Initial meetings with Be Well for partnership for employmentGolf Tournament Auction Items Collection & PreparationNovember 2021 First Annual Golf Tournament FundraiserReceived OCCF Philanthropic GrantDecember 2021 Negotiations for new kitchen & office space locationNew website outline & donor development programApplied and received Sun Family Foundation Grant
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IRS990/OtherExpensesGrp/ProgramServicesAmt1316
IRS990/OtherExpensesGrp/ProgramServicesAmt2635
IRS990/OtherExpensesGrp/ProgramServicesAmt32058
IRS990/OtherExpensesGrp/TotalAmt0635
IRS990/OtherExpensesGrp/TotalAmt1316
IRS990/OtherExpensesGrp/TotalAmt2635
IRS990/OtherExpensesGrp/TotalAmt339175
IRS990/OtherLiabilitiesGrp/BOYAmt03254
IRS990/OtherLiabilitiesGrp/EOYAmt018925
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0136938
IRS990/OtherSalariesAndWagesGrp/TotalAmt0136938
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt0367
IRS990/PayrollTaxesGrp/TotalAmt0367
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt012364
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt010000
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt012328
IRS990/ProfessionalFundraisingInd0true
IRS990/ProgramServiceRevenueGrp/BusinessCd0722320
IRS990/ProgramServiceRevenueGrp/BusinessCd1722320
IRS990/ProgramServiceRevenueGrp/BusinessCd2722320
IRS990/ProgramServiceRevenueGrp/BusinessCd3722320
IRS990/ProgramServiceRevenueGrp/BusinessCd4722320
IRS990/ProgramServiceRevenueGrp/Desc0HWY 39 SALES
IRS990/ProgramServiceRevenueGrp/Desc1CATERING - FOOD
IRS990/ProgramServiceRevenueGrp/Desc2CATERING - BAR
IRS990/ProgramServiceRevenueGrp/Desc3CATERING SERVERS
IRS990/ProgramServiceRevenueGrp/Desc4RENTAL FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0111008
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt148272
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2263
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt38710
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt42916
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0111008
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt148272
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2263
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt38710
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt42916
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt085799
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0172853
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0325600
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0244042
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0193380
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0763022
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt0172853
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt017389
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0190242
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt0953264
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0498453
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0261431
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0193380
IRS990ScheduleA/Total509Grp/TotalAmt0953264
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0498453
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0261431
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0193380
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0953264
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt095578
IRS990ScheduleD/EquipmentGrp/DepreciationAmt011333
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0106911
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01244
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt14206
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt232013
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt34000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt4106729
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt56144
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt67057
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt71000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt8381
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt921916
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt10-95578
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OFFICE COMPUTERS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1FOOD TRUCK PROJECT-TEMP RESTRICTED
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2COMMISSARY KITCHEN-TEMP RESTRICTED
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3SALARIES-TEMP RESTRICTED
IRS990ScheduleD/OtherAssetsOrgGrp/Desc4FOOD TRUCKS AND VEHICLES
IRS990ScheduleD/OtherAssetsOrgGrp/Desc5COMMISSARY TI
IRS990ScheduleD/OtherAssetsOrgGrp/Desc6KITCHEN EQUIPMENT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc7SECURITY DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc8PETTY CASH
IRS990ScheduleD/OtherAssetsOrgGrp/Desc9UNDEPOSITED FUNDS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc10ACCUMULATED DEPRECIATION ADJUSTMENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt014619
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1-32
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2344
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt33994
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CHASE CREDIT CARD
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DIRECT DEPOSIT LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3SALES TAX PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt095578
IRS990ScheduleD/TotalBookValueOtherAssetsAmt089112
IRS990ScheduleD/TotalLiabilityAmt018925
IRS990ScheduleG/AgrmtProfFundraisingActyInd0true
IRS990ScheduleG/FundraiserActivityInfoGrp/ActivityTxt0GOLF TOURNAMENT
IRS990ScheduleG/FundraiserActivityInfoGrp/FundraiserControlOfFundsInd0false
IRS990ScheduleG/FundraiserActivityInfoGrp/GrossReceiptsAmt077037
IRS990ScheduleG/FundraiserActivityInfoGrp/NetToOrganizationAmt059537
IRS990ScheduleG/FundraiserActivityInfoGrp/PersonNm0MCKENNA KLINE CONSULTING
IRS990ScheduleG/FundraiserActivityInfoGrp/RetainedByContractorAmt017500
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent2Amt0825
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt0825
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt089403
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt031496
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt057907
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt077143
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt08049
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt08049
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt031496
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt077308
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0108804
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt019401
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt019401
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-57742
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent2Amt03598
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt03598
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt051061
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt01286
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt049775
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt013610
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt013610
IRS990ScheduleG/LicensedStatesCd0CA
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleG/TotalGrossReceiptsAmt077037

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