Civic Intelligence

Santa Cruz Training Programs Inc.

990 • Fiscal year 2015 • EIN 86-0424088

Jul 01, 2014 to Jun 30, 2015 • Filed on May 10, 2016

PO Box 638Nogales, AZ 85628

(520) 287-2043

Siviq Scores

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

Liabilities / Assets

48th percentile

0.09x

Higher debt load relative to assets than 48% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

35th percentile

0.05x

Higher debt load relative to revenue than 35% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

59th percentile

5.8%

Higher net margin than 59% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

4th percentile

-30%

Faster asset growth than 4% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

62nd percentile

8.9%

Faster revenue growth than 62% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$1,121,356

Down $485,541 (-30%) from 2014

Net Assets

Down

$1,018,297

Down $474,602 (-32%) from 2014

Liabilities

Down

$103,059

Down $10,939 (-9.6%) from 2014

Revenue

Up

$2,115,030

Up $173,558 (+8.9%) from 2014

Expenses

Up

$1,991,611

Up $134,304 (+7.2%) from 2014

Net Income

Up

$123,419

Up $39,254 (+47%) from 2014

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $1,301,121Liabilities 2011: $58,180Net Assets 2011: $1,242,9412011Assets 2012: $1,407,617Liabilities 2012: $46,881Net Assets 2012: $1,360,7362012Assets 2013: $1,509,633Liabilities 2013: $106,493Net Assets 2013: $1,403,1402013Assets 2014: $1,606,897Liabilities 2014: $113,998Net Assets 2014: $1,492,8992014Assets 2015: $1,121,356Liabilities 2015: $103,059Net Assets 2015: $1,018,2972015Assets 2016: $1,379,553Liabilities 2016: $109,836Net Assets 2016: $1,269,7172016Assets 2017: $1,501,916Liabilities 2017: $123,398Net Assets 2017: $1,378,5182017Assets 2018: $1,653,412Liabilities 2018: $127,720Net Assets 2018: $1,525,6922018Assets 2019: $1,918,241Liabilities 2019: $179,754Net Assets 2019: $1,738,4872019Assets 2020: $2,309,240Liabilities 2020: $669,094Net Assets 2020: $1,640,1462020Assets 2021: $2,651,294Liabilities 2021: $225,278Net Assets 2021: $2,426,0162021Assets 2022: $2,719,431Liabilities 2022: $245,724Net Assets 2022: $2,473,7072022Assets 2023: $4,832,364Liabilities 2023: $181,498Net Assets 2023: $4,650,8662023Assets 2024: $4,951,444Liabilities 2024: $176,352Net Assets 2024: $4,775,0922024

Highlighted filing

2015

Assets$1,121,356
Liabilities$103,059
Net Assets$1,018,297

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,603,898Expenses 2011: $1,511,276Net Income 2011: $92,6222011Revenue 2012: $1,825,526Expenses 2012: $1,707,731Net Income 2012: $117,7952012Revenue 2013: $1,858,194Expenses 2013: $1,766,459Net Income 2013: $91,7352013Revenue 2014: $1,941,472Expenses 2014: $1,857,307Net Income 2014: $84,1652014Revenue 2015: $2,115,030Expenses 2015: $1,991,611Net Income 2015: $123,4192015Revenue 2016: $2,261,952Expenses 2016: $2,004,066Net Income 2016: $257,8862016Revenue 2017: $2,320,315Expenses 2017: $2,172,420Net Income 2017: $147,8952017Revenue 2018: $2,754,355Expenses 2018: $2,594,967Net Income 2018: $159,3882018Revenue 2019: $3,114,747Expenses 2019: $2,963,999Net Income 2019: $150,7482019Revenue 2020: $2,994,787Expenses 2020: $3,111,128Net Income 2020: -$116,3412020Revenue 2021: $3,662,355Expenses 2021: $2,876,485Net Income 2021: $785,8702021Revenue 2022: $3,600,120Expenses 2022: $3,552,429Net Income 2022: $47,6912022Revenue 2023: $4,974,489Expenses 2023: $4,400,109Net Income 2023: $574,3802023Revenue 2024: $5,283,079Expenses 2024: $5,158,853Net Income 2024: $124,2262024

Highlighted filing

2015

Revenue$2,115,030
Expenses$1,991,611
Net Income$123,419
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 10, 2016
Return Version
2014v6.0
Gross Receipts
$2,115,030
Mission and Program Overview

Mission

To provide services to children adults with disabilities, so they can develop daily living skills work experience in an atmosphere that encourages them to reach their potential, participate contribute to the community.

School for developmentally disabled.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$749,466$553,509▼ $195,957
Land, Buildings, and Equipment, Net$680,337$303,791▼ $376,546
Accounts Receivable$160,066$245,484▲ $85,418
Prepaid Expenses and Deferred Charges$17,028$18,372▲ $1,344
Total Assets$1,606,897$1,121,356▼ $485,541
Other Assets Total-$200-
Liabilities
Accounts Payable and Accrued Expenses$113,998$103,059▼ $10,939
Total Liabilities$113,998$103,059▼ $10,939
Net Assets / Fund Balance
Unrestricted Net Assets$1,484,909$993,297▼ $491,612
Temporarily Rstr Net Assets$7,990$25,000▲ $17,010
Total Net Assets Fund Balance$1,492,899$1,018,297▼ $474,602
Total Liabilities and Net Assets / Fund Balance$1,606,897$1,121,356▼ $485,541

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$118,095$383,487$501,582
Buildings$185,696$51,954$237,650
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$147,772
Program Service Revenue
$1,967,258
Investment Income
$0
Other Revenue
$0
All Other Contributions
$147,772
Change in Net Assets
$123,419

Noncash Contribution Practices

Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$69,786Fair Market Value
Total Noncash Contributions1$69,786-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,115,030
Total Revenue per Audited Statements
$2,115,030
Total Revenue per Form 990
$2,115,030
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,542,711
Other Expenses$448,900
Total Fundraising Expense$16,342
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,214,101$216,804$14,453$1,445,358
Other Employee Benefits$81,777$14,603$973$97,353
Insurance$76,212$19,053-$95,265
Occupancy$48,000$12,000-$60,000
Depreciation Depletion$49,600$9,561$598$59,759
All Other Expenses$29,554$4,783-$34,337
Other Expenses$18,320$3,271$218$21,809
Office Expenses$7,853$1,988$100$9,941
Travel$7,377$1,006-$8,383
Fees for Services Other$2,295$4,455-$6,750
Total Functional Expenses$1,662,884$312,385$16,342$1,991,611

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,991,611
Expenses per Audited Statements$1,965,423
Total Expenses per Audited Statements$1,965,423
Expenses Not Reported on Financial Statements$26,188
Other Expense Adjustments$26,188
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Capital Lease-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
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
Filing and Contact Details

Filer

Filer Name
Santa Cruz Training Programs Inc
EIN
86-0424088
Phone
5202872043
Address
PO Box 638, Nogales, AZ 85628

Signing Officer

Name
Marina Galhouse
Title
Executive Director
Signed
2016-05-10
Discuss with paid preparer
No

Organization Details

Principal Officer
Marina Galhouse
Formed
1983
Legal Domicile
Az
Voting Board Members
12
Independent Board Members
12
Employees
106

Preparer

Firm
Darin Guthrie CPA PLLC
Address
5956 E Pima Street Suite 120, Tucson, AZ 85712
Preparer
Kenneth R Scott CPA
Phone
5202074518
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Book to tax difference in depreciation of 26,188. An additional adjustment of 624,209 to remove assets and accumulated depreciation that were allocated to the Organization in prior years but should have been reported to an affiliate.

Financial Statement Notes

XII 4B

Book to tax difference in depreciation.

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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt017028
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt018372
IRS990/PrincipalOfficerNm0Marina Galhouse
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/BusinessCd2611600
IRS990/ProgramServiceRevenueGrp/BusinessCd3611600
IRS990/ProgramServiceRevenueGrp/BusinessCd4611600
IRS990/ProgramServiceRevenueGrp/Desc0Govt Contracts
IRS990/ProgramServiceRevenueGrp/Desc1DDD Transportation Program
IRS990/ProgramServiceRevenueGrp/Desc2Arizona Department of Transportation Program
IRS990/ProgramServiceRevenueGrp/Desc3Craft and Bakery Sales
IRS990/ProgramServiceRevenueGrp/Desc4Landscape Labor
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01681835
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1153931
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt232578
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt349403
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt440342
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01681835
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1153931
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt232578
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt349403
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt440342
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt029192
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt07574
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0431518
IRS990/PYProgramServiceRevenueAmt01904706
IRS990/PYRevenuesLessExpensesAmt084165
IRS990/PYSalariesCompEmpBnftPaidAmt01425789
IRS990/PYTotalExpensesAmt01857307
IRS990/PYTotalRevenueAmt01941472
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0123419
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01967258
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01933898
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01853586
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01825526
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01596387
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt09176655
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02472
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt04008
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt05011
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt011491
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99810
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportPY170Pct00.99800
IRS990ScheduleA/PublicSupportTotal170Amt09176655
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01967258
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01933898
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01853586
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01825526
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01596387
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt09176655
IRS990ScheduleA/TotalSupportAmt09194020
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt05274
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt0600
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt05874
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/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0185696
IRS990ScheduleD/BuildingsGrp/DepreciationAmt051954
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0237650
IRS990ScheduleD/EquipmentGrp/BookValueAmt0118095
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0383487
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0501582
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt026188
IRS990ScheduleD/ExpensesSubtotalAmt01965423
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherExpensesNotIncludedAmt026188
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Capital Lease
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueSubtotalAmt02115030
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Book to tax difference in depreciation.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0XII 4b
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0303791
IRS990ScheduleD/TotalExpensesPerForm990Amt01991611
IRS990ScheduleD/TotalRevenuePerForm990Amt02115030
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02115030
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01965423
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0Donated vehicle
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0Fair Market Value
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt069786
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Book to tax difference in depreciation of 26,188. An additional adjustment of 624,209 to remove assets and accumulated depreciation that were allocated to the Organization in prior years but should have been reported to an affiliate.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0AZ
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt07990
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt025000
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01606897
IRS990/TotalAssetsEOYAmt01121356
IRS990/TotalAssetsGrp/BOYAmt01606897
IRS990/TotalAssetsGrp/EOYAmt01121356
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0147772
IRS990/TotalEmployeeCnt0106
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt016342
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0312385

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.95$0.18$4.78$5.28$5.16$0.12
2023Detailed filing. Detailed filing data is available for this year.$4.83$0.18$4.65$4.97$4.40$0.57
2022Detailed filing. Detailed filing data is available for this year.$2.72$0.25$2.47$3.60$3.55$0.05
2021Detailed filing. Detailed filing data is available for this year.$2.65$0.23$2.43$3.66$2.88$0.79
2020Detailed filing. Detailed filing data is available for this year.$2.31$0.67$1.64$2.99$3.11$0.12
2019Detailed filing. Detailed filing data is available for this year.$1.92$0.18$1.74$3.11$2.96$0.15
2018Detailed filing. Detailed filing data is available for this year.$1.65$0.13$1.53$2.75$2.59$0.16
2017Detailed filing. Detailed filing data is available for this year.$1.50$0.12$1.38$2.32$2.17$0.15
2016Detailed filing. Detailed filing data is available for this year.$1.38$0.11$1.27$2.26$2.00$0.26
2015Detailed filing. Detailed filing data is available for this year.$1.12$0.10$1.02$2.12$1.99$0.12
2014Detailed filing. Detailed filing data is available for this year.$1.61$0.11$1.49$1.94$1.86$0.08
2013Summary only. Only limited summary data is available for this year.$1.51$0.11$1.40$1.86$1.77$0.09
2012Summary only. Only limited summary data is available for this year.$1.41$0.05$1.36$1.83$1.71$0.12
2011Summary only. Only limited summary data is available for this year.$1.30$0.06$1.24$1.60$1.51$0.09
Peer Organizations

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