Civic Intelligence

Ser Holdings II Inc

EIN 87-3652599 • 501(c)2 • Fresno, CA

Profile

To provide low income housing to the citizens of the State of California.

255 N Fulton St 106Fresno, CA 93701

sercalifornia.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

97th percentile

1.40x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

4.04x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Source year 2024

Net Margin

24th percentile

-21%

Higher net margin than 24% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

71st percentile

$154,933

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 17.4% of source-year revenue.

501(c)2 • $1M-$5M nonprofits • Source year 2024

Asset Growth

10th percentile

-12%

Faster asset growth than 10% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

54th percentile

5.1%

Faster revenue growth than 54% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$2,565,809

Down $349,596 (-12%) from 2023

Liabilities

Up

$3,601,398

Up $75,134 (+2.1%) from 2023

Net Assets

Down

-$1,035,589

Down $424,730 (-70%) from 2023

Revenue

Up

$892,322

Up $43,594 (+5.1%) from 2023

Expenses

Up

$1,075,961

Up $130,906 (+14%) from 2023

Net Income

Down

-$183,639

Down $87,312 (-91%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$2.0M$0-$2.0MAssets 2022: $2,907,937Liabilities 2022: $3,421,244Net Assets 2022: -$513,3072022Assets 2023: $2,915,405Liabilities 2023: $3,526,264Net Assets 2023: -$610,8592023Assets 2024: $2,565,809Liabilities 2024: $3,601,398Net Assets 2024: -$1,035,5892024

Highlighted filing

2024

Assets$2,565,809
Liabilities$3,601,398
Net Assets-$1,035,589

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2022: $773,411Expenses 2022: $852,570Net Income 2022: -$79,1592022Revenue 2023: $848,728Expenses 2023: $945,055Net Income 2023: -$96,3272023Revenue 2024: $892,322Expenses 2024: $1,075,961Net Income 2024: -$183,6392024

Highlighted filing

2024

Revenue$892,322
Expenses$1,075,961
Net Income-$183,639

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$892,322
Mission and Program Overview

Mission

To provide low income housing to the citizens of the State of California.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,242,813$2,150,274▼ $92,539
Cash and Non-Interest-Bearing Accounts$393,049$213,992▼ $179,057
Intangible Assets$130,858$106,117▼ $24,741
Accounts Receivable$8,272$3,805▼ $4,467
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-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,915,405$2,565,809▼ $349,596
Other Assets Total$140,413$91,621▼ $48,792
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,200,000$3,182,119▼ $17,881
Other Liabilities$277,479$381,174▲ $103,695
Accounts Payable and Accrued Expenses$48,785$38,105▼ $10,680
Total Liabilities$3,526,264$3,601,398▲ $75,134
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-610,859$-1,035,589▼ $424,730
Total Net Assets Fund Balance$-610,859$-1,035,589▼ $424,730
Total Liabilities and Net Assets / Fund Balance$2,915,405$2,565,809▼ $349,596

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,978,009$711,166$2,689,175
Land$162,527-$162,527
Other Land Buildings$9,738$34,398$44,136
Compensation and Service Providers

Employees

NameTitleOtherTotal
Esteban GonzalesVice President$101,864$101,864
Michael JimenezVice President$17,118$17,118
Conrad MendozaDirector$1,200$1,200
Louis RevonatoDirector$1,200$1,200
Mark Anthony LozadoSec/Treasurer$1,200$1,200
Rebecca MendiblesChair$1,200$1,200
Steve NavarroDirector$1,200$1,200
Vincent SilvaVice Chair$1,200$1,200
Ofelia GamezDirector$900$900
Lorenzo PerezDirector$300$300

Board Members and Trustees

NameTitle
Jesus PadronPresident & CEO
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$892,322
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-183,639
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,075,961
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Insurance$156,060--$156,060
Interest$132,540--$132,540
Depreciation Depletion$122,771--$122,771
Other Expenses$117,015--$117,015
All Other Expenses$110,191--$110,191
Fees for Services Other$13,005--$13,005
Travel$4,309--$4,309
Office Expenses$2,660--$2,660
Occupancy$1,036--$1,036
Total Functional Expenses$1,075,961$0$0$1,075,961
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
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due from Related Entity (Other Apts)$301,401
Other Current Liabilities$68,927
Accrued Interest Payable$10,846
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Explain to Board of Directors by Preparer/CPA.

Form 990, Part VI, Section C, Line 19

No documents available to the public unless requested.

Filing and Contact Details

Filer

Filer Name
SER Holdings II Inc
EIN
87-3652599
Phone
5596818597
Address
255 N Fulton St 106, Fresno, CA 93701

Signing Officer

Name
Jesus Padron
Title
President & CEO
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jesus Padron
Formed
2021
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
0

Preparer

Firm
Price Paige & Company CPAs LLP
Address
570 N Magnolia Ave Ste 100, Clovis, CA 93611
Preparer
Samuel P Babcock CPA
Phone
5592999540
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Communications: Column (A) - Total = $7747; Column (B) - Program Services = $7747; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Management Fee: Column (A) - Total = $102444; Column (B) - Program Services = $102444; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part XI, Line 9

Transfers to Parent Org. - SER-Jobs for Progress SJV = -$241091

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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0892322
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0945055
IRS990/PYProgramServiceRevenueAmt0848728
IRS990/PYRevenuesLessExpensesAmt0-96327
IRS990/PYTotalExpensesAmt0945055
IRS990/PYTotalRevenueAmt0848728
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-183639
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0892322
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01978009
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0711166
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02689175
IRS990ScheduleD/LandGrp/BookValueAmt0162527
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0162527
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09738
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt034398
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt044136
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt010846
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1301401
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt268927
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Accrued Interest Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Due from Related Entity (Other Apts)
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Other Current Liabilities
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02150274
IRS990ScheduleD/TotalLiabilityAmt0381174
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0154933
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Jesus Padron
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President & CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0154933
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Explain to Board of Directors by Preparer/CPA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public unless requested.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Communications: Column (A) - Total = $7747; Column (B) - Program Services = $7747; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Management Fee: Column (A) - Total = $102444; Column (B) - Program Services = $102444; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Transfers to Parent Org. - SER-Jobs for Progress SJV = -$241091
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XI, Line 9
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0true
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SER-Jobs for Progress Inc SJV
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1San Diego County SER Jobs for Progress
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0942188609
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1953703233
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Education, training, job placement
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1Employment, training, counseling
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt07
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt17
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0255 N Fulton Street 106
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1255 N Fulton Street
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Fresno
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1Fresno
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd093701
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd193701
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0true
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0true
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0301401
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1102444
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt2211648
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt3250329
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Actual
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1Actual
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2Actual
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt3Actual
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0SER-Jobs for Progress Inc SJV
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1SER-Jobs for Progress Inc SJV
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2SER-Jobs for Progress Inc SJV
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt3SER-Jobs for Progress Inc SJV
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0e
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1m
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2p
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt3r
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0true
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false

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