Civic Intelligence

Community Action Partnership of Madera County Inc.

990 • Fiscal year 2018 • EIN 94-1612823

Jul 01, 2017 to Jun 30, 2018 • Filed on May 15, 2019

1225 Gill AvenueMadera, CA 93637

(559) 673-9173

Siviq Scores

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

Liabilities / Assets

77th percentile

0.58x

Higher debt load relative to assets than 77% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

37th percentile

0.14x

Higher debt load relative to revenue than 37% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Net Margin

35th percentile

-0.0%

Higher net margin than 35% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

54th percentile

$186,926

Higher top officer pay than 54% of similar nonprofits.

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

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Asset Growth

14th percentile

-7.2%

Faster asset growth than 14% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

45th percentile

2.5%

Faster revenue growth than 45% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Assets

Down

$5,765,321

Down $449,653 (-7.2%) from 2017

Net Assets

Down

$2,409,041

Down $292,060 (-11%) from 2017

Liabilities

Down

$3,356,280

Down $157,593 (-4.5%) from 2017

Revenue

Up

$24,826,937

Up $606,340 (+2.5%) from 2017

Expenses

Up

$24,837,560

Up $652,541 (+2.7%) from 2017

Net Income

Down

-$10,623

Down $46,201 (-130%) from 2017

Historical Trend

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2010: $9,610,270Liabilities 2010: $4,823,293Net Assets 2010: $4,786,9772010Assets 2011: $7,580,820Liabilities 2011: $3,173,437Net Assets 2011: $4,407,3832011Assets 2012: $6,761,663Liabilities 2012: $2,729,703Net Assets 2012: $4,031,9602012Assets 2013: $6,307,825Liabilities 2013: $2,674,273Net Assets 2013: $3,633,5522013Assets 2014: $5,886,658Liabilities 2014: $2,585,620Net Assets 2014: $3,301,0382014Assets 2015: $6,130,820Liabilities 2015: $3,164,467Net Assets 2015: $2,966,3532015Assets 2016: $7,125,247Liabilities 2016: $4,269,239Net Assets 2016: $2,856,0082016Assets 2017: $6,214,974Liabilities 2017: $3,513,873Net Assets 2017: $2,701,1012017Assets 2018: $5,765,321Liabilities 2018: $3,356,280Net Assets 2018: $2,409,0412018Assets 2019: $6,758,002Liabilities 2019: $4,256,556Net Assets 2019: $2,501,4462019Assets 2020: $7,066,885Liabilities 2020: $4,637,234Net Assets 2020: $2,429,6512020Assets 2021: $7,553,724Liabilities 2021: $4,914,156Net Assets 2021: $2,639,5682021Assets 2022: $9,272,378Liabilities 2022: $6,618,761Net Assets 2022: $2,653,6172022Assets 2023: $15,736,586Liabilities 2023: $12,820,181Net Assets 2023: $2,916,4052023Assets 2024: $30,102,718Liabilities 2024: $27,103,963Net Assets 2024: $2,998,7552024

Highlighted filing

2018

Assets$5,765,321
Liabilities$3,356,280
Net Assets$2,409,041

Operations Trend

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

$40M$30M$20M$10M$0-$10MExpenses 2010: $19,255,8532010Expenses 2011: $19,298,2992011Expenses 2012: $20,112,0112012Expenses 2013: $20,051,8672013Revenue 2014: $19,975,096Expenses 2014: $20,104,622Net Income 2014: -$129,5262014Revenue 2015: $20,946,288Expenses 2015: $20,923,890Net Income 2015: $22,3982015Revenue 2016: $22,718,982Expenses 2016: $22,692,319Net Income 2016: $26,6632016Revenue 2017: $24,220,597Expenses 2017: $24,185,019Net Income 2017: $35,5782017Revenue 2018: $24,826,937Expenses 2018: $24,837,560Net Income 2018: -$10,6232018Revenue 2019: $26,486,801Expenses 2019: $26,418,466Net Income 2019: $68,3352019Revenue 2020: $29,327,566Expenses 2020: $29,247,589Net Income 2020: $79,9772020Revenue 2021: $31,351,556Expenses 2021: $31,340,882Net Income 2021: $10,6742021Revenue 2022: $31,429,099Expenses 2022: $31,391,088Net Income 2022: $38,0112022Revenue 2023: $32,956,367Expenses 2023: $32,844,646Net Income 2023: $111,7212023Revenue 2024: $36,317,802Expenses 2024: $36,209,433Net Income 2024: $108,3692024

Highlighted filing

2018

Revenue$24,826,937
Expenses$24,837,560
Net Income-$10,623
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 15, 2019
Return Version
2017v2.2
Gross Receipts
$24,828,353
Mission and Program Overview

Mission

Helping people, changing lives and making our community a better place to live byproviding resources and services that inspire personal growth and independence.

Helping people, changing lives and making our community a better place to live by providing resources and services that inspire personal growth and independence.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,669,317$1,938,334▲ $269,017
Land, Buildings, and Equipment, Net$2,006,686$1,702,739▼ $303,947
Pledges and Grants Receivable$2,150,382$1,684,528▼ $465,854
Prepaid Expenses and Deferred Charges$40,662$173,271▲ $132,609
Cash and Non-Interest-Bearing Accounts$183,440$76,975▼ $106,465
Accounts Receivable$22,602$39,530▲ $16,928
Inventories for Sale or Use$21,281$23,516▲ $2,235
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$6,214,974$5,765,321▼ $449,653
Other Assets Total$120,604$126,428▲ $5,824
Liabilities
Accounts Payable and Accrued Expenses$3,383,349$3,259,366▼ $123,983
Deferred Revenue$60,360$62,537▲ $2,177
Other Liabilities$51,875$24,538▼ $27,337
Mortgage Notes Payable Secured by Investment Property$18,289$9,839▼ $8,450
Total Liabilities$3,513,873$3,356,280▼ $157,593
Net Assets / Fund Balance
Unrestricted Net Assets$2,701,101$2,409,041▼ $292,060
Total Net Assets Fund Balance$2,701,101$2,409,041▼ $292,060
Total Liabilities and Net Assets / Fund Balance$6,214,974$5,765,321▼ $449,653

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,388,088$2,976,022$4,364,110
Equipment$160,494$1,689,263$1,849,757
Leasehold Improvements$95,152$157,678$252,830
Land$59,005-$59,005
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Donna TooleyCFOFT$121,553$5,463$127,016

Board Members and Trustees

NameTitle
Tyson PogueChairperson
Eric LiCalsiVice Chair
Adriana Olivarria-PerezBoard Member
Angela AndeolaBoard Member
Aurora FloresBoard Member
Deborah MartinezBoard Member
Dennis HaworthBoard Member
Dennis SmithBoard Member
Donald HolleyBoard Member
Jose RodriguezBoard Member
Kathy LopesBoard Member
Molly HernandezBoard Member
Robert PoythressBoard Member
Ruth CarralBoard Member
Mattie MendezExecutive Director
David HernandezSec / Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Bezak Liquid TransportBulk Water DeliveryPO Box 541, Mariposa, CA 95338$740,900
Kids Kare Schools IncChild Care Services4697 N Bendel, Fresno, CA 93722$643,061
Merced County Community Action AgencyWeatherization Serv.PO Box 2085, Merced, CA 95344$338,153
Madera County Auditor ControllerSalary Reimbursement200 West Fourth Street, Madera, CA 93637$174,691
-Child Care Services512 N D Street, Madera, CA 93638$106,147
Revenue and Support

Revenue Composition

Contributions and Grants
$24,577,564
Program Service Revenue
$133,632
Investment Income
$1,452
Other Revenue
$114,289
All Other Contributions
$49,047
Change in Net Assets
$-10,623

Audited Revenue Reconciliation

Revenue per Audited Statements
$24,826,937
Revenue Not Reported on Form 990
$2,615,063
Total Revenue per Audited Statements
$27,442,000
Total Revenue per Form 990
$24,826,937
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$13,811,235
Other Expenses$11,026,325
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$9,392,173$1,033,668-$10,425,841
Office Expenses$1,722,975$108,008-$1,830,983
Other Employee Benefits$1,550,021$128,430-$1,678,451
Occupancy$1,335,852$158,579-$1,494,431
Fees for Services Other$914,683$59,025-$973,708
Payroll Taxes$859,145$93,611-$952,756
Pension Plan Contributions$469,301$38,885-$508,186
All Other Expenses$405,121$40,994-$446,115
Current Officers, Directors, Trustees, and Key Employees$124,448$121,553-$246,001
Travel$156,394$36,986-$193,380
Other Expenses$179,930$3,700-$183,630
Insurance$12,342$38,440-$50,782
Depreciation Depletion$12,332$1,727-$14,059
Interest$414--$414
Total Functional Expenses$22,919,307$1,918,253$0$24,837,560

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$27,452,623
Expenses per Audited Statements$24,837,560
Total Expenses per Form 990$24,837,560
Expenses Not Reported on Form 990$2,615,063
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$4,967
Fundraising Direct Expenses$1,416
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
CDE Reserve$23,100
Capital Lease$1,380
Due to Funder$58
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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 11B: Form 990 Review Process

All information returns are reviewed by the Agency's CFO and Executive Director prior to filing. Completed forms are presented to the finance commitee and/or the Board of Directors.

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

The Agency conducts a salary compensation study every three years. From this, a salary plan covering all classes of employees in the Agency is prepared. The plan depicts minimum, intermediate and maximum rates of pay for each job class. Rates are determined by review of the following: A. Prevailing rates of pay for comparable work in other public and private employment; B. Appropriate internal pay differences between the Agency's job classes; C. Current changes in costs of living; D. Agency financial condition; and E. Other information or outside sources the Executive Director deems reasonable or appropriate.

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

CAPMC is subject to the CA Public Records Act. People may request public inspection/access to records except those exempted by law. The request must be in writing to the ED. Within 10 days,the agency will decide if the request will be approved, if whole, or in part. The agency's audited financial statements and board agendas are on the agency's website.

Filing and Contact Details

Filer

Filer Name
Community Action Partnership of
EIN
94-1612823
Phone
5596739173
Address
1225 Gill Avenue, Madera, CA 93637

Signing Officer

Name
Donna Tooley
Title
CFO
Signed
2019-05-15
Discuss with paid preparer
Yes

Organization Details

Formed
1965
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
15
Employees
367
Volunteers
1,236

Preparer

Firm
Brown Armstrong Accountancy Corp
Address
4200 TRUXTUN AVE STE 300, BAKERSFIELD, CA 93309-0668
Preparer
Clint W Baird
Phone
6613244971
Supplemental Narrative

Additional Explanations

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

OTHER PROGRAM SERVICES 4: Other Programs including the following:*Transportation: Community Services offers transportation to the elderly,the disabled and the sick in the Eastern Madera County area. Provided 4,522 rides.*Rape/Sexual Assault Services: Victim Services provides help for survivors of sexual assault regardless of how long ago it happened or whether or not the assault was reported. Services include a confidential 24-hour crisis line and counseling.*Child Forensic Interview Team: Provides mutlti-disciplinary team to conduct interview of alleged sexual abuse with children. Provided 117 interviews.*Victim & Witness Services: Victim Services strives to reduce the trauma of a crime by empowering and assisting crime victims, witnesses, and significant others to restructure their lives through advocacy, support, information, and referrals.*Martha Diaz Domestic Violence & Transitional Housing Programs: Martha Diaz will provide up to 30 days of emergency shelter to women and children who are in immediate danger of domestic violence. The exact location of the 18-bed shelter is kept confidential to protect the safety of the residents. All residents receive lodging, food, and clothing. 102 individuals were served. The Transitional Housing Program provides housing and continued case management for up to 18 months to women and children following the emergency shelter stay. Approximately 41 individuals were served.*Strengthening Families Program: This program instructs parents and children on how to function as an improved family unit. It teaches families to interact with each other in a thoughtful fashion. Approximately 195 families secured training.*Senior Nutrition Program: This program serves lunch-time meals to seniors and assist in their daily nutritional needs. There were approximately 54 seniors served through homebound deliveries and 17,408 meals were served to seniors at five sites located throughout the county.*Housing provided on a non-emergency basis: There were approximately 40 individuals who were provided housing for those with mental health conditions. This housing was in addition to those receiving emergency housing.*Emergency Food & Shelter Programs:Provide housing assistance to qualified families of Madera County. Approximately 30 individuals served, and an additional 10 households were served.*California Disaster Assistance Addressing Drought: Provided 949 deliveries of drinking water to those who had no potable water. Made 2,867 deliveries of bulk water for those whose wells could not furnish water for daily needs of non-potable water. Energy Programs:*The Community Services Department runs the Low-Income Home Energy Assistance Program (LIHEAP). LIHEAP applies a credit to PG&E and propane accounts, and helps pay for wood for applicants who qualify.*Weatherization also falls under the Community Services Department. The weatherization service enables families to permanently reduce their energy bills by making their homes more energy efficient.

Other Changes In Net Assets Or Fund Balances - Other Decreases

Depreciation Charged Against Restricted Net Assets = -$313062

Other Changes In Net Assets Or Fund Balances - Other Increases

Net additions to Restricted Net Assets = $23175

Other Changes In Net Assets Or Fund Balances - Other Increases

Net Adjustements for Financing = $8450

Financial Statement Notes

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Direct Special Event Expense $1416

Part XII, Line 2D: Other expenses and losses per audited F/S

Direct Special Event Expense $1416

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IRS990/Form990PartVIISectionAGrp/PersonNm2Ruth Carral
IRS990/Form990PartVIISectionAGrp/PersonNm3Deborah Martinez
IRS990/Form990PartVIISectionAGrp/PersonNm4David Hernandez
IRS990/Form990PartVIISectionAGrp/PersonNm5Robert Poythress
IRS990/Form990PartVIISectionAGrp/PersonNm6Jose Rodriguez
IRS990/Form990PartVIISectionAGrp/PersonNm7Adriana Olivarria-Perez
IRS990/Form990PartVIISectionAGrp/PersonNm8Donald Holley
IRS990/Form990PartVIISectionAGrp/PersonNm9Eric LiCalsi
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IRS990/Form990PartVIISectionAGrp/PersonNm14Aurora Flores
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IRS990/Form990PartVIISectionAGrp/PersonNm16Donna Tooley
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IRS990/Form990PartVIISectionAGrp/TitleTxt3Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt4Sec / Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Member
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$30.1$27.1$3.00$36.3$36.2$0.11
2023Detailed filing. Detailed filing data is available for this year.$15.7$12.8$2.92$33.0$32.8$0.11
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.27$6.62$2.65$31.4$31.4$0.04
2021Detailed filing. Detailed filing data is available for this year.$7.55$4.91$2.64$31.4$31.3$0.01
2020Detailed filing. Detailed filing data is available for this year.$7.07$4.64$2.43$29.3$29.2$0.08
2019Detailed filing. Detailed filing data is available for this year.$6.76$4.26$2.50$26.5$26.4$0.07
2018Detailed filing. Detailed filing data is available for this year.$5.77$3.36$2.41$24.8$24.8$0.01
2017Detailed filing. Detailed filing data is available for this year.$6.21$3.51$2.70$24.2$24.2$0.04
2016Detailed filing. Detailed filing data is available for this year.$7.13$4.27$2.86$22.7$22.7$0.03
2015Detailed filing. Detailed filing data is available for this year.$6.13$3.16$2.97$20.9$20.9$0.02
2014Detailed filing. Detailed filing data is available for this year.$5.89$2.59$3.30$20.0$20.1$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.31$2.67$3.63$20.1
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.76$2.73$4.03$20.1
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.58$3.17$4.41$19.3
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.61$4.82$4.79$19.3