Civic Intelligence

First to Serve Inc.

990 • Fiscal year 2016 • EIN 91-2167028

Jan 01, 2016 to Dec 31, 2016 • Filed on May 31, 2017

1017 West 50th StLos Angeles, CA 90037

(323) 595-7502

Siviq Scores

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

Liabilities / Assets

89th percentile

0.85x

Higher debt load relative to assets than 89% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

68th percentile

0.28x

Higher debt load relative to revenue than 68% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

59th percentile

5.1%

Higher net margin than 59% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

76th percentile

$120,000

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

97th percentile

137%

Faster asset growth than 97% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

87th percentile

44%

Faster revenue growth than 87% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,224,578

Up $707,420 (+137%) from 2015

Net Assets

Up

$183,260

Up $179,941 (+5422%) from 2015

Liabilities

Up

$1,041,318

Up $527,479 (+103%) from 2015

Revenue

Up

$3,732,673

Up $1,139,775 (+44%) from 2015

Expenses

Up

$3,541,458

Up $826,962 (+30%) from 2015

Net Income

Up

$191,215

Up $312,813 (+257%) from 2015

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0-$5.0MAssets 2010: $37,984Liabilities 2010: $91,104Net Assets 2010: -$53,1202010Assets 2011: $659,577Liabilities 2011: $768,458Net Assets 2011: -$108,8812011Assets 2012: $298,201Liabilities 2012: $386,338Net Assets 2012: -$88,1372012Assets 2013: $513,237Liabilities 2013: $367,717Net Assets 2013: $145,5202013Assets 2014: $796,064Liabilities 2014: $640,198Net Assets 2014: $155,8662014Assets 2015: $517,158Liabilities 2015: $513,839Net Assets 2015: $3,3192015Assets 2016: $1,224,578Liabilities 2016: $1,041,318Net Assets 2016: $183,2602016Assets 2017: $2,756,039Liabilities 2017: $1,314,497Net Assets 2017: $1,441,5422017Assets 2018: $2,795,605Liabilities 2018: $1,521,211Net Assets 2018: $1,274,3942018Assets 2019: $3,094,985Liabilities 2019: $1,926,316Net Assets 2019: $1,168,6692019Assets 2020: $9,074,870Liabilities 2020: $6,904,252Net Assets 2020: $2,170,6182020Assets 2021: $12,484,917Liabilities 2021: $9,159,905Net Assets 2021: $3,325,0122021Assets 2022: $12,370,916Liabilities 2022: $9,083,648Net Assets 2022: $3,287,2682022Assets 2023: $13,518,148Liabilities 2023: $10,662,070Net Assets 2023: $2,856,0782023Assets 2024: $16,395,409Liabilities 2024: $13,183,444Net Assets 2024: $3,211,9652024

Highlighted filing

2016

Assets$1,224,578
Liabilities$1,041,318
Net Assets$183,260

Operations Trend

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

$40M$30M$20M$10M$0-$10MExpenses 2010: $705,3582010Expenses 2011: $1,458,0182011Revenue 2012: $1,655,904Expenses 2012: $1,686,470Net Income 2012: -$30,5662012Revenue 2013: $1,804,750Expenses 2013: $1,720,342Net Income 2013: $84,4082013Revenue 2014: $2,095,792Expenses 2014: $2,065,837Net Income 2014: $29,9552014Revenue 2015: $2,592,898Expenses 2015: $2,714,496Net Income 2015: -$121,5982015Revenue 2016: $3,732,673Expenses 2016: $3,541,458Net Income 2016: $191,2152016Revenue 2017: $8,757,139Expenses 2017: $7,485,126Net Income 2017: $1,272,0132017Revenue 2018: $14,460,854Expenses 2018: $14,628,002Net Income 2018: -$167,1482018Revenue 2019: $15,028,650Expenses 2019: $15,134,375Net Income 2019: -$105,7252019Revenue 2020: $23,896,032Expenses 2020: $22,894,083Net Income 2020: $1,001,9492020Revenue 2021: $27,111,937Expenses 2021: $27,419,564Net Income 2021: -$307,6272021Revenue 2022: $27,842,917Expenses 2022: $27,880,661Net Income 2022: -$37,7442022Revenue 2023: $27,314,831Expenses 2023: $27,746,021Net Income 2023: -$431,1902023Revenue 2024: $31,431,066Expenses 2024: $31,075,179Net Income 2024: $355,8872024

Highlighted filing

2016

Revenue$3,732,673
Expenses$3,541,458
Net Income$191,215
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 31, 2017
Return Version
2016v3.0
Gross Receipts
$3,732,673
Mission and Program Overview

Mission

First to serve inc mission is to provide comprehensive substance abuse treatment and recovery service to the economically challenged individuals that suffer from abuse.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$507,158$922,727▲ $415,569
Prepaid Expenses and Deferred Charges$38,678$203,623▲ $164,945
Cash and Non-Interest-Bearing Accounts$-28,353$98,228▲ $126,581
Loans From Officers Directors$45,390$78,890▲ $33,500
Total Assets$517,483$1,224,578▲ $707,095
Liabilities
Deferred Revenue$292,514$665,320▲ $372,806
Accounts Payable and Accrued Expenses$137,708$236,156▲ $98,448
Unsecured Notes Loans Payable$38,552$60,952▲ $22,400
Total Liabilities$514,164$1,041,318▲ $527,154
Net Assets / Fund Balance
Unrestricted Net Assets$3,319$183,260▲ $179,941
Total Net Assets Fund Balance$3,319$183,260▲ $179,941
Total Liabilities and Net Assets / Fund Balance$517,483$1,224,578▲ $707,095
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Rev Richard ReedExecutive DirectorFT$120,000$120,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$2,320,912
Program Service Revenue
$1,411,761
Investment Income
$0
Other Revenue
$0
All Other Contributions
$198,569
Change in Net Assets
$191,215
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,967,921
Salaries, Compensation, and Employee Benefits$1,573,537
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,214,231$53,789$0$1,268,020
Occupancy$673,742$9,111$0$682,853
All Other Expenses$164,182$48,490$0$212,672
Payroll Taxes$158,197$5,887$0$164,084
Office Expenses$92,115$22,365$0$114,480
Fees for Services Accounting$0$113,802$0$113,802
Current Officers, Directors, Trustees, and Key Employees$104,287$6,129$0$110,416
Other Expenses$92,354$1,350$0$93,704
Information Technology$50,519$108$0$50,627
Other Employee Benefits$29,880$1,137$0$31,017
Insurance$20,966$2,467$0$23,433
Advertising$9,890$0$0$9,890
Fees for Services Other$5,748$0$0$5,748
Total Functional Expenses$3,276,823$264,635$0$3,541,458
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$45,390$78,890▲ $33,500
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 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
Filing and Contact Details

Filer

Filer Name
First to Serve Inc
EIN
91-2167028
Phone
3235957502
Address
1017 West 50th St, Los Angeles, CA 90037

Signing Officer

Name
Rev Richard J Reed
Title
Executive Director
Phone
3235957502
Signed
2017-05-31
Discuss with paid preparer
Yes

Organization Details

Formed
2003
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
280
Volunteers
10

Preparer

Firm
Excelee Wise
Address
511 S Park View Street Unit 214, Los Angeles, CA 90057
Preparer
Norberto Mantohac
Phone
3236830634
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The Form 990 is reviewed by the Audit Committee and then distributed to the full board before filing.

Pt VI, Line 12C

The organization monitors compliance of the conflict of interest policy through annual questionnaire given to all members of the board and key employees to disclose any potential conflict.

Pt VI, Line 15A

The organization has an executive compensation committee that performs annual review of salaries of the executive director.

Pt VI, Line 15B

The organization has an executive compensation committee that performs annual review of salaries of the other officers or key employees.

Pt VI, Line 19

The governing documents, conflict of interest policy, and financial statements are available upon request to the public during the tax year.

Pt XII, Line 2C

No changes were made to the oversight process or selection process during the tax year.

Pt XII, Line 3B

The organization undergo the required annual audit.

Pt VI, Line 1A

There were no material differences in voting rights among members of the governing body.

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IRS990/PayrollTaxesGrp/TotalAmt0164084
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt038678
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0203623
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Rev Richard J Reed
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0623220
IRS990/ProgramServiceRevenueGrp/Desc0Program Revenue
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01411761
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02116534
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01401064
IRS990/PYProgramServiceRevenueAmt0476364
IRS990/PYRevenuesLessExpensesAmt0-121598
IRS990/PYSalariesCompEmpBnftPaidAmt01313432
IRS990/PYTotalExpensesAmt02714496
IRS990/PYTotalRevenueAmt02592898
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0191215
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt03732673
IRS990/RoyaltiesGrp/FundraisingAmt00
IRS990/RoyaltiesGrp/ManagementAndGeneralAmt00
IRS990/RoyaltiesGrp/ProgramServicesAmt00
IRS990/RoyaltiesGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02122343
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02116534
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01360563
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01215361
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01220621
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt08035422
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt08035422
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02122343
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02116534
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01360563
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01215361
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01220621
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt08035422
IRS990ScheduleA/TotalSupportAmt08035422
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
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt078890
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Pay Expenses
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt078890
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0REV RICHARD REED
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Executive Director
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt078890
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 is reviewed by the Audit Committee and then distributed to the full board before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization monitors compliance of the conflict of interest policy through annual questionnaire given to all members of the board and key employees to disclose any potential conflict.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization has an executive compensation committee that performs annual review of salaries of the executive director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization has an executive compensation committee that performs annual review of salaries of the other officers or key employees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The governing documents, conflict of interest policy, and financial statements are available upon request to the public during the tax year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5No changes were made to the oversight process or selection process during the tax year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The organization undergo the required annual audit.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7There were no material differences in voting rights among members of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt XII, Line 2c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt XII, Line 3b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 1a
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0517483
IRS990/TotalAssetsEOYAmt01224578
IRS990/TotalAssetsGrp/BOYAmt0517483
IRS990/TotalAssetsGrp/EOYAmt01224578
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02320912
IRS990/TotalEmployeeCnt0280
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0264635
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03276823
IRS990/TotalFunctionalExpensesGrp/TotalAmt03541458
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0514164
IRS990/TotalLiabilitiesEOYAmt01041318
IRS990/TotalLiabilitiesGrp/BOYAmt0514164
IRS990/TotalLiabilitiesGrp/EOYAmt01041318
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03319
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0183260
IRS990/TotalProgramServiceExpensesAmt03276823
IRS990/TotalProgramServiceRevenueAmt01411761
IRS990/TotalReportableCompFromOrgAmt0120000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01411761
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03732673
IRS990/TotalVolunteersCnt010

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$16.4$13.2$3.21$31.4$31.1$0.36
2023Detailed filing. Detailed filing data is available for this year.$13.5$10.7$2.86$27.3$27.7$0.43
2022Detailed filing. Detailed filing data is available for this year.$12.4$9.08$3.29$27.8$27.9$0.04
2021Detailed filing. Detailed filing data is available for this year.$12.5$9.16$3.33$27.1$27.4$0.31
2020Detailed filing. Detailed filing data is available for this year.$9.07$6.90$2.17$23.9$22.9$1.00
2019Detailed filing. Detailed filing data is available for this year.$3.09$1.93$1.17$15.0$15.1$0.11
2018Detailed filing. Detailed filing data is available for this year.$2.80$1.52$1.27$14.5$14.6$0.17
2017Detailed filing. Detailed filing data is available for this year.$2.76$1.31$1.44$8.76$7.49$1.27
2016Detailed filing. Detailed filing data is available for this year.$1.22$1.04$0.18$3.73$3.54$0.19
2015Detailed filing. Detailed filing data is available for this year.$0.52$0.51$0.00$2.59$2.71$0.12
2014Summary only. Only limited summary data is available for this year.$0.80$0.64$0.16$2.10$2.07$0.03
2013Summary only. Only limited summary data is available for this year.$0.51$0.37$0.15$1.80$1.72$0.08
2012Summary only. Only limited summary data is available for this year.$0.30$0.39$0.09$1.66$1.69$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.77$0.11$1.46
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.09$0.05$0.71