Civic Intelligence

First to Serve Inc.

990 • Fiscal year 2020 • EIN 91-2167028

Jan 01, 2020 to Dec 31, 2020 • Filed on Oct 28, 2021

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

85th percentile

0.76x

Higher debt load relative to assets than 85% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Liabilities / Revenue

50th percentile

0.29x

Higher debt load relative to revenue than 50% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Net Margin

50th percentile

4.2%

Higher net margin than 50% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Top Officer Pay

59th percentile

$199,501

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Asset Growth

98th percentile

193%

Faster asset growth than 98% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Revenue Growth

90th percentile

59%

Faster revenue growth than 90% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Assets

Up

$9,074,870

Up $5,979,885 (+193%) from 2019

Net Assets

Up

$2,170,618

Up $1,001,949 (+86%) from 2019

Liabilities

Up

$6,904,252

Up $4,977,936 (+258%) from 2019

Revenue

Up

$23,896,032

Up $8,867,382 (+59%) from 2019

Expenses

Up

$22,894,083

Up $7,759,708 (+51%) from 2019

Net Income

Up

$1,001,949

Up $1,107,674 (+1048%) from 2019

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

2020

Assets$9,074,870
Liabilities$6,904,252
Net Assets$2,170,618

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

2020

Revenue$23,896,032
Expenses$22,894,083
Net Income$1,001,949
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Oct 28, 2021
Return Version
2020v4.0
Gross Receipts
$23,896,032
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
Pledges and Grants Receivable$1,904,217$4,906,172▲ $3,001,955
Cash and Non-Interest-Bearing Accounts$747,115$3,688,593▲ $2,941,478
Inventories for Sale or Use$23,776$0▼ $23,776
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$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-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$3,094,985$9,074,870▲ $5,979,885
Other Assets Total$419,877$480,105▲ $60,228
Liabilities
Other Liabilities$541,605$3,330,127▲ $2,788,522
Deferred Revenue$863,921$3,298,068▲ $2,434,147
Accounts Payable and Accrued Expenses$520,790$276,057▼ $244,733
Total Liabilities$1,926,316$6,904,252▲ $4,977,936
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,168,669$2,170,618▲ $1,001,949
Total Net Assets Fund Balance$1,168,669$2,170,618▲ $1,001,949
Total Liabilities and Net Assets / Fund Balance$3,094,985$9,074,870▲ $5,979,885

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$262,971--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Rev Richard ReedExecutive DirectorFT$199,501$199,501

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
L & L Consultants CorpConsulting Service713 W DUARTE RD G151, Arcadia, CA 91007$349,067
Revenue and Support

Revenue Composition

Contributions and Grants
$23,896,032
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$145,865
Change in Net Assets
$1,001,949
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$14,425,146
Other Expenses$8,468,937
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$10,974,502$628,189-$11,602,691
Occupancy$2,779,107$185,335-$2,964,442
Other Employee Benefits$1,463,171$55,071-$1,518,242
Payroll Taxes$1,042,632$62,080-$1,104,712
All Other Expenses$418,075$85,059-$503,134
Travel$459,066$13,388-$472,454
Other Expenses$297,898$17,713-$315,611
Office Expenses$101,988$210,285-$312,273
Current Officers, Directors, Trustees, and Key Employees$199,501--$199,501
Insurance$64,898$22,531-$87,429
Conferences and Meetings$1,170$10,551-$11,721
Total Functional Expenses$21,133,788$1,760,295$0$22,894,083
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll and Related Liabilities$1,884,132
Loan Payable - Ppp, Current Portion$963,189
Loan Payable - Ppp, Net Current Portion$482,806
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
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

The form 990 is reviewed by the audit committee and then distributed to the full board before filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

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.

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

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

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

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

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

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

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 Reed
Title
Executive Director
Signed
2021-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rev Richard Reed
Formed
2003
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
702
Volunteers
6

Preparer

Firm
Kl Tax and Accounting Inc
Address
3257 DEL MAR AVENUE SUITE B, ROSEMEAD, CA 91770
Preparer
Kenneth Long
Phone
6265738438
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2: Change of Oversight or Selection Process

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

Raw XML AppendixShowing 400 of 471 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherExpensesGrp/ProgramServicesAmt1804
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IRS990/OtherExpensesGrp/ProgramServicesAmt3297898
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IRS990/OtherExpensesGrp/TotalAmt1460542
IRS990/OtherExpensesGrp/TotalAmt2435949
IRS990/OtherExpensesGrp/TotalAmt3315611
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IRS990/PrincipalOfficerNm0REV RICHARD REED
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IRS990/ProgramServiceRevenueGrp/BusinessCd0623990
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM REVENUE
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt014340209
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt05730824
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02320912
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IRS990ScheduleA/TotalSupportAmt061316627
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2262971
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0INVESTMENT IN LIFE INSURANCE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1PREPAID EXPENSES
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2REFUNDABLE DEPOSITS
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1482806
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21884132
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LOAN PAYABLE - PPP, CURRENT PORTION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LOAN PAYABLE - PPP, NET CURRENT PORTION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL AND RELATED LIABILITIES
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IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
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IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
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IRS990/ScheduleJRequiredInd0true
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0REV RICHARD REED
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Executive Dir.
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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/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XII, Line 2: Change of Oversight or Selection Process
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IRS990/SignificantChangeInd0false
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IRS990/StatesWhereCopyOfReturnIsFldCd0CA
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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