Civic Intelligence

Kings Community Action Organization Inc

EIN 94-1604455 • 501(c)3 • Hanford, CA

Profile

Working as a team, kcao will seek and provide programs that develop self-sufficiency in individuals, families, and communities within kings county.

1130 N 11th AveHanford, CA 93230

www.kcao.org

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.52x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

42nd percentile

0.25x

Higher debt load relative to revenue than 42% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

48th percentile

3.9%

Higher net margin than 48% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

82nd percentile

19%

Faster asset growth than 82% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

62nd percentile

12%

Faster revenue growth than 62% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Assets

Up

$25,573,006

Up $4,150,810 (+19%) from 2023

Liabilities

Up

$13,322,340

Up $2,110,268 (+19%) from 2023

Net Assets

Up

$12,250,666

Up $2,040,542 (+20%) from 2023

Revenue

Up

$52,347,305

Up $5,552,826 (+12%) from 2023

Expenses

Up

$50,306,763

Up $5,187,616 (+11%) from 2023

Net Income

Up

$2,040,542

Up $365,210 (+22%) from 2023

Trend Graphs

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2011: $7,411,608Liabilities 2011: $4,375,392Net Assets 2011: $3,036,2162011Assets 2012: $7,043,138Liabilities 2012: $3,969,054Net Assets 2012: $3,074,0842012Assets 2013: $6,691,317Liabilities 2013: $3,709,584Net Assets 2013: $2,981,7332013Assets 2014: $6,879,693Liabilities 2014: $3,615,055Net Assets 2014: $3,264,6382014Assets 2015: $7,309,945Liabilities 2015: $3,139,606Net Assets 2015: $4,170,3392015Assets 2016: $8,033,408Liabilities 2016: $3,763,167Net Assets 2016: $4,270,2412016Assets 2017: $7,450,971Liabilities 2017: $2,868,741Net Assets 2017: $4,582,2302017Assets 2018: $9,065,530Liabilities 2018: $3,945,136Net Assets 2018: $5,120,3942018Assets 2019: $9,681,231Liabilities 2019: $3,823,090Net Assets 2019: $5,858,1412019Assets 2020: $12,149,644Liabilities 2020: $5,241,177Net Assets 2020: $6,908,4672020Assets 2021: $13,099,425Liabilities 2021: $5,091,729Net Assets 2021: $8,007,6962021Assets 2022: $15,574,306Liabilities 2022: $7,039,514Net Assets 2022: $8,534,7922022Assets 2023: $21,422,196Liabilities 2023: $11,212,072Net Assets 2023: $10,210,1242023Assets 2024: $25,573,006Liabilities 2024: $13,322,340Net Assets 2024: $12,250,6662024

Highlighted filing

2024

Assets$25,573,006
Liabilities$13,322,340
Net Assets$12,250,666

Operations Trend

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

$60M$40M$20M$0-$20MRevenue 2011: $15,558,893Expenses 2011: $16,032,045Net Income 2011: -$473,1522011Revenue 2012: $16,008,646Expenses 2012: $15,970,778Net Income 2012: $37,8682012Revenue 2013: $15,617,114Expenses 2013: $15,617,114Net Income 2013: $02013Revenue 2014: $16,545,502Expenses 2014: $16,417,485Net Income 2014: $128,0172014Revenue 2015: $17,248,122Expenses 2015: $16,342,421Net Income 2015: $905,7012015Revenue 2016: $19,712,115Expenses 2016: $19,612,213Net Income 2016: $99,9022016Revenue 2017: $20,713,083Expenses 2017: $20,401,094Net Income 2017: $311,9892017Revenue 2018: $22,547,872Expenses 2018: $22,009,709Net Income 2018: $538,1632018Revenue 2019: $25,339,068Expenses 2019: $24,601,321Net Income 2019: $737,7472019Revenue 2020: $28,225,205Expenses 2020: $27,174,879Net Income 2020: $1,050,3262020Revenue 2021: $31,194,371Expenses 2021: $30,095,142Net Income 2021: $1,099,2292021Revenue 2022: $35,421,832Expenses 2022: $34,894,736Net Income 2022: $527,0962022Revenue 2023: $46,794,479Expenses 2023: $45,119,147Net Income 2023: $1,675,3322023Revenue 2024: $52,347,305Expenses 2024: $50,306,763Net Income 2024: $2,040,5422024

Highlighted filing

2024

Revenue$52,347,305
Expenses$50,306,763
Net Income$2,040,542

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.6$13.3$12.3$52.3$50.3$2.04
2023Detailed filing. Detailed filing data is available for this year.$21.4$11.2$10.2$46.8$45.1$1.68
2022Detailed filing. Detailed filing data is available for this year.$15.6$7.04$8.53$35.4$34.9$0.53
2021Detailed filing. Detailed filing data is available for this year.$13.1$5.09$8.01$31.2$30.1$1.10
2020Detailed filing. Detailed filing data is available for this year.$12.1$5.24$6.91$28.2$27.2$1.05
2019Detailed filing. Detailed filing data is available for this year.$9.68$3.82$5.86$25.3$24.6$0.74
2018Detailed filing. Detailed filing data is available for this year.$9.07$3.95$5.12$22.5$22.0$0.54
2017Detailed filing. Detailed filing data is available for this year.$7.45$2.87$4.58$20.7$20.4$0.31
2016Detailed filing. Detailed filing data is available for this year.$8.03$3.76$4.27$19.7$19.6$0.10
2015Detailed filing. Detailed filing data is available for this year.$7.31$3.14$4.17$17.2$16.3$0.91
2014Detailed filing. Detailed filing data is available for this year.$6.88$3.62$3.26$16.5$16.4$0.13
2013Summary only. Only limited summary data is available for this year.$6.69$3.71$2.98$15.6$15.6$0.00
2012Summary only. Only limited summary data is available for this year.$7.04$3.97$3.07$16.0$16.0$0.04
2011Summary only. Only limited summary data is available for this year.$7.41$4.38$3.04$15.6$16.0$0.47
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 3, 2025
Return Version
2024v5.2
Gross Receipts
$52,347,305
Mission and Program Overview

Mission

Working as a team, KCAO will seek and provide programs that develop self-sufficiency in individuals, families, and communities within Kings County.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$3,150,700$10,358,148▲ $7,207,448
Land, Buildings, and Equipment, Net$9,406,429$9,349,431▼ $56,998
Pledges and Grants Receivable$6,739,755$3,936,414▼ $2,803,341
Prepaid Expenses and Deferred Charges$236,417$235,249▼ $1,168
Inventories for Sale or Use$213,474$146,685▼ $66,789
Accounts Receivable-$119,991-
Savings and Temporary Cash Investments-$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-
Intangible Assets-$0-
Total Assets$21,422,196$25,573,006▲ $4,150,810
Other Assets Total$1,675,421$1,427,088▼ $248,333
Liabilities
Deferred Revenue$4,436,413$6,888,396▲ $2,451,983
Other Liabilities$4,619,734$4,252,367▼ $367,367
Accounts Payable and Accrued Expenses$1,829,247$1,966,016▲ $136,769
Mortgage Notes Payable Secured by Investment Property$326,678$215,561▼ $111,117
Total Liabilities$11,212,072$13,322,340▲ $2,110,268
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$10,153,897$11,195,412▲ $1,041,515
Net Assets With Donor Restrictions$56,227$1,055,254▲ $999,027
Total Net Assets Fund Balance$10,210,124$12,250,666▲ $2,040,542
Total Liabilities and Net Assets / Fund Balance$21,422,196$25,573,006▲ $4,150,810

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,394,743$4,358,892$9,753,635
Equipment$1,264,964$1,745,845$3,010,809
Land$2,260,566-$2,260,566
Other Land Buildings$429,158-$429,158
Other Assets Org$1,427,088--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jeff GarnerExecutive DirectorFT$210,232$25,171$222,952
Sara LorahAdmin Services DirectorFT$146,543$9,971$201,702
Glenda StephensDeputy Exec DirectorFT$171,546$22,803$194,349
Ruth LOPEZProgram DirectorFT$135,822$53,561$156,646
Michelle DoveHS/Child Dev DirectorFT$136,884$8,381$145,265
Joseph CoxIPSS DirectorFT$119,219$7,360$126,579

Board Members and Trustees

NameTitle
Antony LopezBoard Chair
Amanda SaltrayBoard Vicechair
Alicia JacoboBoard Member
Eileen Hopkins-appleBoard Member
Elsie BarbaBoard Member
Greg OjedaBoard Member
Maria Leticia GamezBoard Member
Nancy HowzeBoard Member
Oralia VallejoBoard Member
Pat NolenBoard Member
Patricia MatthewsBoard Member
Robert ThayerBoard Member
Todd BarlowBoard Member
Gabriela RodriguezBoard Secretary
Cheryl SilvaBoard Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Cigna Health & Life InsInsurance5476 COLLECTIONS CENTER DR, Chicago, IL 60693$2,015,449
Little Feet Child Care And Preschool INCChild Care865 E GRANGEVILLE BLVD, Hanford, CA 93230$496,029
Diners Club CommercialBankingPO BOX 5732, Carol Stream, IL 60197-5732$487,072
Amtrust North AmericaInsurancePO BOX 6939, Cleveland, OH 44101-1939$399,661
Manitas De Amor CenterChild Care11303 HANFORD ARMONA RD, Corcoran, CA 93212$366,155
Revenue and Support

Revenue Composition

Contributions and Grants
$51,064,150
Program Service Revenue
$987,112
Investment Income
$241,483
Other Revenue
$54,560
All Other Contributions
$1,338,497
Change in Net Assets
$2,040,542

Audited Revenue Reconciliation

Revenue per Audited Statements
$52,347,305
Revenue Not Reported on Form 990
$60,638
Total Revenue per Audited Statements
$52,407,943
Total Revenue per Form 990
$52,347,305
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$31,145,606
Salaries, Compensation, and Employee Benefits$19,161,157
Total Fundraising Expense$6,592
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$12,611,162$2,339,771$652$14,951,585
Other Employee Benefits$1,698,368$298,824$58$1,997,250
All Other Expenses$5,852,912$-3,968,732$1,404$1,885,584
Payroll Taxes$1,047,328$197,887$47$1,245,262
Other Expenses$112,889$748,514$2,751$861,403
Pension Plan Contributions$629,503$114,572$33$744,108
Travel$349,258$119,770$1,647$470,675
Occupancy$286,847$309-$287,156
Current Officers, Directors, Trustees, and Key Employees-$222,952-$222,952
Insurance$197,865$18,152-$216,017
Advertising$44,839--$44,839
Fees for Services Legal-$23,161-$23,161
Interest-$10,977-$10,977
Total Functional Expenses$49,792,685$507,486$6,592$50,306,763

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$50,367,401
Expenses per Audited Statements$50,306,763
Total Expenses per Form 990$50,306,763
Expenses Not Reported on Form 990$60,638
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
Accrued Compensation and Benefits$1,980,491
Lease Liability$1,449,527
Child Care Reserve$512,622
Refundable Liabilities and Other Ac$309,727
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, Section B, Line 11B

The completed 990 is provided to the board of directors prior to being filed.

Form 990, Part VI, Section B, Line 12C

Officers are required to disclose annually interests that could give rise to conflicts. The organization does regularly monitor their written conflict of interest policy.

Form 990, Part VI, Section B, Line 15A

Compensation of the executive director is determined by the board of directors through an evaluation process.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy, and financial statements are available on another's website and are available upon request.

Filing and Contact Details

Filer

Filer Name
Kings Community Action Organization Inc
EIN
94-1604455
Phone
5595824386
Address
1130 N 11TH AVE, HANFORD, CA 93230

Signing Officer

Name
Jeff Garner
Title
Executive Director
Signed
2025-09-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Garner
Formed
1965
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
15
Employees
332
Volunteers
1,037

Preparer

Firm
Hudson & Company Inc
Address
7473 N Ingram Ave Ste 102, Fresno, CA 93711
Preparer
Kip Hudson
Phone
5594758910
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4C- Program Service Accomplishments

Intervention, prevention, and supportive services: crisis support services is a department that is comprised of three essential programs to kings county residents who may find themselves in need of immediate intervention and support to assist them in dealing with past abuse, stopping current abuse and preventing future abuse. Crisis support services provides services to victims of domestic violence and sexual assault, as well as families at risk of child abuse as identified by agencies such as the courts, school districts and child protective services. Crisis support services team staff members are all fluent in delivering services based on the family unity model which recognizes strengths over deficits in crisis situations. As such, programs are operated with an emphasis on person empowerment through the use of existing personal strengths and resources as well as acquiring additional information and skills. Other programs and services such as the youth service program integrate systems of care that support and assist eligible pregnant and parenting adolescents and their children. The cal learn program provides resources to assist young men and women in becoming responsible parents and prevent further unplanned pregnancies.

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

Nutrition education:the nutrition education and hunger prevention department consists of programs categorized into three domains: supplemental nutrition assistance program-education (snap-ed), child and adult care food program (cacfp), and summer food service program (sfsp). The snap-ed program provides physical activity and nutritional education to qualifying families and community-based organizations/centers. The program also strives to work with work sites, schools and community centers to create a healthy environment which supports fruit and vegetable consumption as well as daily physical activity. Cacfp supports local child care programs that provide nutritious meals to children. The organization assists child care providers in receiving reimbursements, preparing menus and increasing consumption of fruits and vegetables as part of a healthy diet. Over 40 local child care providers are able to enhance their services through this program. The sfsp provides free healthy foods to children who are low-income and under the age of 18. The free meals meet the federal nutrition guidelines, which are typically served in the summer months from june to august. Meal sites are located in different areas throughout kings county.energy and housing and emergency services:this program assists low and fixed income residents in dealing with high energy costs. Weatherization and home energy assistance programs equip residents with a variety of energy conservation resources and education.this program also provides utility assistance to kings county residents, and usda commodities to individuals meeting geographical and income guidelines.

Financial Statement Notes

Part X : FIN48 Footnote

The Organization has qualified as a non-profit organization and has been granted tax-exempt status pursuant to Internal Revenue code Section 501(c)(3) and California Revenue and Taxation Code Section 23701(d) and is exempt from federal state of California income taxes. Generally accepted accounting principles provide accounting and disclosures guidance about positions taken by an entity in its tax returns that might be uncertain. Management has considered its tax positions and believes that all the positions taken in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. The Organization's returns are subject to examination by federal and state taxing authorities, generally for three years and four years respectively, after they are filed.

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