Civic Intelligence

County Welfare Directors Assoc of California

990 • Fiscal year 2017 • EIN 94-1367270

Jul 01, 2016 to Jun 30, 2017 • Filed on May 14, 2018

Organization Profilewww.cwda.org
925 L Street Ste 350Sacramento, CA 95814

(916) 443-1749

Siviq Scores

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

Liabilities / Assets

91st percentile

0.72x

Higher debt load relative to assets than 91% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

72nd percentile

0.36x

Higher debt load relative to revenue than 72% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Net Margin

39th percentile

1.3%

Higher net margin than 39% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

95th percentile

$396,379

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 8.5% of source-year revenue.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Asset Growth

92nd percentile

39%

Faster asset growth than 92% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

63rd percentile

7.4%

Faster revenue growth than 63% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets91st percentile

Assets

Up

$2,365,796

Up $662,134 (+39%) from 2016

Net Assets

Up

$674,070

Up $69,960 (+12%) from 2016

Liabilities

Up

$1,691,726

Up $592,174 (+54%) from 2016

Revenue And Expenses
Liabilities / Revenue72nd percentileNet Margin39th percentile

Revenue

Up

$4,684,350

Up $321,735 (+7.4%) from 2016

Expenses

Up

$4,625,129

Up $420,702 (+10%) from 2016

Net Income

Down

$59,221

Down $98,967 (-63%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth92nd percentile

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

$10M$5.0M$0Assets 2011: $1,591,982Liabilities 2011: $0Net Assets 2011: $1,591,9822011Assets 2012: $1,815,161Liabilities 2012: $23,754Net Assets 2012: $1,791,4072012Assets 2013: $1,624,187Liabilities 2013: $0Net Assets 2013: $1,624,1872013Assets 2014: $1,562,885Liabilities 2014: $7,642Net Assets 2014: $1,555,2432014Assets 2015: $2,106,554Liabilities 2015: $1,657,786Net Assets 2015: $448,7682015Assets 2016: $1,703,662Liabilities 2016: $1,099,552Net Assets 2016: $604,1102016Assets 2017: $2,365,796Liabilities 2017: $1,691,726Net Assets 2017: $674,0702017Assets 2018: $4,567,393Liabilities 2018: $3,559,839Net Assets 2018: $1,007,5542018Assets 2019: $2,291,750Liabilities 2019: $918,722Net Assets 2019: $1,373,0282019Assets 2020: $5,843,844Liabilities 2020: $4,406,214Net Assets 2020: $1,437,6302020Assets 2021: $5,736,533Liabilities 2021: $4,037,147Net Assets 2021: $1,699,3862021Assets 2022: $6,223,824Liabilities 2022: $4,340,214Net Assets 2022: $1,883,6102022Assets 2023: $7,211,660Liabilities 2023: $4,875,452Net Assets 2023: $2,336,2082023Assets 2024: $8,916,125Liabilities 2024: $5,622,832Net Assets 2024: $3,293,2932024

Highlighted filing

2017

Assets$2,365,796
Liabilities$1,691,726
Net Assets$674,070
Open 2017 Filing

Operations Trend

Revenue Growth63rd percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $2,383,604Expenses 2011: $2,581,448Net Income 2011: -$197,8442011Revenue 2012: $2,782,585Expenses 2012: $2,582,437Net Income 2012: $200,1482012Revenue 2013: $2,887,557Expenses 2013: $3,078,531Net Income 2013: -$190,9742013Revenue 2014: $3,131,388Expenses 2014: $3,200,332Net Income 2014: -$68,9442014Revenue 2015: $3,755,971Expenses 2015: $3,602,579Net Income 2015: $153,3922015Revenue 2016: $4,362,615Expenses 2016: $4,204,427Net Income 2016: $158,1882016Revenue 2017: $4,684,350Expenses 2017: $4,625,129Net Income 2017: $59,2212017Revenue 2018: $5,003,449Expenses 2018: $4,679,444Net Income 2018: $324,0052018Revenue 2019: $5,587,986Expenses 2019: $5,234,125Net Income 2019: $353,8612019Revenue 2020: $6,056,004Expenses 2020: $6,002,708Net Income 2020: $53,2962020Revenue 2021: $5,763,447Expenses 2021: $5,501,691Net Income 2021: $261,7562021Revenue 2022: $5,815,521Expenses 2022: $5,631,297Net Income 2022: $184,2242022Revenue 2023: $6,874,145Expenses 2023: $6,421,547Net Income 2023: $452,5982023Revenue 2024: $7,353,240Expenses 2024: $6,472,700Net Income 2024: $880,5402024

Highlighted filing

2017

Revenue$4,684,350
Expenses$4,625,129
Net Income$59,221
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 14, 2018
Return Version
2016v3.0
Gross Receipts
$4,684,350
Mission and Program Overview

Mission

To promote a human services system that encourages self-sufficiency of families and communities, and protects vulnerable children and adults from abuse and neglect.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$666,882$1,294,857▲ $627,975
Rtn Earn Endowment Incm Other Fnds$604,110$674,070▲ $69,960
Accounts Receivable$537,310$590,774▲ $53,464
Investments in Publicly Traded Securities$345,803$345,803→ $0
Savings and Temporary Cash Investments$57,279$68,018▲ $10,739
Prepaid Expenses and Deferred Charges$43,481$31,728▼ $11,753
Intangible Assets-$20,156-
Land, Buildings, and Equipment, Net$52,907$14,460▼ $38,447
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-
Inventories for Sale or Use-$0-
Total Assets$1,703,662$2,365,796▲ $662,134
Other Assets Total-$0-
Liabilities
Deferred Revenue$580,252$931,702▲ $351,450
Accounts Payable and Accrued Expenses$260,781$527,851▲ $267,070
Other Liabilities$258,519$232,173▼ $26,346
Total Liabilities$1,099,552$1,691,726▲ $592,174
Net Assets / Fund Balance
Total Net Assets Fund Balance$604,110$674,070▲ $69,960
Total Liabilities and Net Assets / Fund Balance$1,703,662$2,365,796▲ $662,134

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$14,460$6,197$20,657
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Frank MeccaExecutive DirectorFT$271,238$125,141$396,379
Catherine Senderling-McDonaldDeputy Exec DirectorFT$198,612$155,226$323,838
Eileen CubanskiSr Fiscal & PolicyFT$154,151$96,546$280,697
Christiana SmithIT AssocFT$122,624$62,861$185,485
Diane BoyerSr Policy AnalystFT$103,860$77,791$181,651

Board Members and Trustees

NameTitle
Kathy HarwellPresident
Albert BanuelosDirector
Amanda SharpDirector
Barry ZimmermanDirector
Bob MeniccoiDirector
Brandon NicholsDirector
CaSonya ThomasDirector
Chevon KothariDirector
Curtis UpdikeDirector
Delfino NeiraDirector
Elizabeth KellyDirector
Elliott RobinsonDirector
Howard HimesDirector
Iliana RodriguezDirector
Irene LopezDirector
Leo O'FarrellDirector
Linda BridgmanDirector
Michael MillerDirector
Mike DentDirector
Sanja BugayDirector
Scott PettygroveDirector
Sheryl SpillerDirector
Susan Von ZabernDirector
Trent RhorerExec Officer
Kate O-SheaSec/Treasurer
Juliet WebbVP of Admin
Kathy GallagherVP of IT
Ann EdwardsVP of Program
Mike RyanVP of Services

Highest Paid Contractors

ContractorServicesLocationCompensation
Cheryl DavisAutomation liason844 Hildebrand Circle, Folsom, CA 95630$262,188
Penelope ClarkeAutomation liason5301 Shelato Way, Carmichael, CA 95608$211,844
Thomas A DolciniAutomation liason609 Vista San Javier, San Diego, CA 92154-5670$197,196
Louis Cretaro JrAutomation liasonPO Box 393, Lincoln, CA 95648$150,551
Waterman & AssociatesFederal Represent900 2nd St NE Ste 109, Washington, DC 20002$135,852
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,653,730
Investment Income
$88
Other Revenue
$30,532
Change in Net Assets
$59,221
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,484,999
Salaries, Compensation, and Employee Benefits$2,130,586
Grants and Similar Amounts Paid$9,544
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other---$1,521,811
Other Salaries and Wages---$881,403
Current Officers, Directors, Trustees, and Key Employees---$726,974
Conferences and Meetings---$491,902
Pension Plan Contributions---$388,990
Fees for Services Lobbying---$139,894
Occupancy---$129,295
Other Employee Benefits---$113,856
Office Expenses---$60,598
Travel---$34,135
Fees for Services Accounting---$25,478
Information Technology---$23,380
Payroll Taxes---$19,363
Depreciation Depletion---$18,569
Grants to Domestic Orgs---$9,544
Insurance---$7,290
Other Expenses---$2,795
All Other Expenses---$1,432
Fees for Services Legal---$493
Interest---$-45
Total Functional Expenses$0$0$0$4,625,129
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
In-house lobbying only
No
Subject to proxy tax
Yes
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
Other Liabilities$232,173
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
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 6: Explanation of Classes of Members or Shareholder

“There are two types of members, Executive Members with voting rights and Active Members, who represent their counties on committees, task forces, and work groups but are non-voting. Executive Membership includes the head of each County Social Services Department. The Executive Membership is also the governing body.”

Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings

“The organization has no committees with the authority to act on behalf of the governing body.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“Provided to the elected secretary/treasurer who presents it to the Executive Committee, which is the organization's governing body.”

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

“All are expected to report any potential conflict of interest immediately.”

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

“CEO, Executive Director, or top management offical: Duties, compensation for similar positions in the region, longivity and performance.Other officers or key employees: Duties, compensation for similar positions in the region, longevity and performance.”

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

“All Documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
County Welfare Directors Assoc
EIN
94-1367270
Phone
9164431749
Address
925 L Street Ste 350, Sacramento, CA 95814

Signing Officer

Name
Frank Mecca
Title
Executive Direc
Signed
2018-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Frank Mecca
Formed
1965
Legal Domicile
CA
Voting Board Members
29
Independent Board Members
29
Employees
10
Volunteers
29

Preparer

Firm
John Waddell & Co CPAs
Address
3416 American River Drive A, Sacramento, CA 95864
Preparer
Debbie McCardle Ask CPA
Phone
9164882460
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

“OTHER PROGRAM SERVICES 4: Facilitated communication between county Social Service department staff OTHER PROGRAM SERVICES 5: Facilitated planning for county health care reform implementation planning”

Line 5 and Part V, Line 2A

“The organization uses a paymaster, the California State Association of Counties (CSAC); accordingly, CWDA pays CSAC for the cost of the related salaries, payroll taxes, and benefits plus an admin fee. These employees are included in CSAC's 941 and CSAC issues their W2s.”

Raw XML AppendixShowing 400 of 689 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/Form990PartVIISectionAGrp/PersonNm10Amanda Sharp
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IRS990/Form990PartVIISectionAGrp/PersonNm12Scott Pettygrove
IRS990/Form990PartVIISectionAGrp/PersonNm13Elizabeth Kelly
IRS990/Form990PartVIISectionAGrp/PersonNm14Michael Miller
IRS990/Form990PartVIISectionAGrp/PersonNm15Irene Lopez
IRS990/Form990PartVIISectionAGrp/PersonNm16Chevon Kothari
IRS990/Form990PartVIISectionAGrp/PersonNm17Juliet Webb
IRS990/Form990PartVIISectionAGrp/PersonNm18Sanja Bugay
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IRS990/Form990PartVIISectionAGrp/TitleTxt18Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt20Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt28Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt30Deputy Exec Dir
IRS990/Form990PartVIISectionAGrp/TitleTxt31Sr Fiscal & Policy
IRS990/Form990PartVIISectionAGrp/TitleTxt32IT Assoc
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Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,365,796
Liabilities
$1,691,726
Net assets
$674,070
Revenue
$4,684,350
Expenses
$4,625,129
Net income
$59,221
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.92$5.62$3.29$7.35$6.47$0.88
2023Detailed filing. Detailed filing data is available for this year.$7.21$4.88$2.34$6.87$6.42$0.45
2022Detailed filing. Detailed filing data is available for this year.$6.22$4.34$1.88$5.82$5.63$0.18
2021Detailed filing. Detailed filing data is available for this year.$5.74$4.04$1.70$5.76$5.50$0.26
2020Detailed filing. Detailed filing data is available for this year.$5.84$4.41$1.44$6.06$6.00$0.05
2019Detailed filing. Detailed filing data is available for this year.$2.29$0.92$1.37$5.59$5.23$0.35
2018Detailed filing. Detailed filing data is available for this year.$4.57$3.56$1.01$5.00$4.68$0.32
2017Detailed filing. Detailed filing data is available for this year.$2.37$1.69$0.67$4.68$4.63$0.06
2016Detailed filing. Detailed filing data is available for this year.$1.70$1.10$0.60$4.36$4.20$0.16
2015Detailed filing. Detailed filing data is available for this year.$2.11$1.66$0.45$3.76$3.60$0.15
2014Summary only. Only limited summary data is available for this year.$1.56$0.01$1.56$3.13$3.20$0.07
2013Summary only. Only limited summary data is available for this year.$1.62$0.00$1.62$2.89$3.08$0.19
2012Summary only. Only limited summary data is available for this year.$1.82$0.02$1.79$2.78$2.58$0.20
2011Summary only. Only limited summary data is available for this year.$1.59$0.00$1.59$2.38$2.58$0.20