Civic Intelligence

Community Action Partnership of Madera County Inc.

990 • Fiscal year 2020 • EIN 94-1612823

Jul 01, 2019 to Jun 30, 2020 • Filed on Apr 27, 2021

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

79th percentile

0.66x

Higher debt load relative to assets than 79% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2020

Liabilities / Revenue

27th percentile

0.16x

Higher debt load relative to revenue than 27% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2020

Net Margin

36th percentile

0.3%

Higher net margin than 36% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2020

Top Officer Pay

37th percentile

$199,082

Higher top officer pay than 37% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2020

Asset Growth

43rd percentile

4.6%

Faster asset growth than 43% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2019 to 2020

Revenue Growth

68th percentile

11%

Faster revenue growth than 68% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2019 to 2020

Assets

Up

$7,066,885

Up $308,883 (+4.6%) from 2019

Net Assets

Down

$2,429,651

Down $71,795 (-2.9%) from 2019

Liabilities

Up

$4,637,234

Up $380,678 (+8.9%) from 2019

Revenue

Up

$29,327,566

Up $2,840,765 (+11%) from 2019

Expenses

Up

$29,247,589

Up $2,829,123 (+11%) from 2019

Net Income

Up

$79,977

Up $11,642 (+17%) from 2019

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

2020

Assets$7,066,885
Liabilities$4,637,234
Net Assets$2,429,651

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

2020

Revenue$29,327,566
Expenses$29,247,589
Net Income$79,977
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Apr 27, 2021
Return Version
2019v5.0
Gross Receipts
$29,327,566
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
Pledges and Grants Receivable$2,925,917$3,490,094▲ $564,177
Savings and Temporary Cash Investments$1,916,539$1,790,658▼ $125,881
Land, Buildings, and Equipment, Net$1,712,700$1,558,424▼ $154,276
Cash and Non-Interest-Bearing Accounts$16,902$56,594▲ $39,692
Prepaid Expenses and Deferred Charges$31,158$35,428▲ $4,270
Inventories for Sale or Use$20,196$28,029▲ $7,833
Accounts Receivable$18,103$0▼ $18,103
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$6,758,002$7,066,885▲ $308,883
Other Assets Total$116,487$107,658▼ $8,829
Liabilities
Accounts Payable and Accrued Expenses$3,563,853$4,362,345▲ $798,492
Deferred Revenue$667,342$234,851▼ $432,491
Other Liabilities$24,535$40,038▲ $15,503
Mortgage Notes Payable Secured by Investment Property$826--
Total Liabilities$4,256,556$4,637,234▲ $380,678
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,501,446$2,429,651▼ $71,795
Total Net Assets Fund Balance$2,501,446$2,429,651▼ $71,795
Total Liabilities and Net Assets / Fund Balance$6,758,002$7,066,885▲ $308,883

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,047,091$3,317,019$4,364,110
Equipment$393,891$1,630,090$2,023,981
Leasehold Improvements$58,437$194,393$252,830
Land$59,005-$59,005
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Donna TooleyCFOFT$123,018$11,573$134,591
Martiza Gomez-ZaragosaMadera DirectorFT$109,538$11,049$120,587
Irene YangHR DirectorFT$104,086$4,831$108,917

Board Members and Trustees

NameTitle
Tyson PogueChairperson
Eric LiCalsiVice Chair
Aurora FloresBoard Member
Debi BrayBoard Member
Deborah MartinezBoard Member
Dennis HaworthBoard Member
Donald HolleyBoard Member
Maria Contreras-TejedaBoard Member
Martha GarciaBoard Member
Mike KingBoard Member
Molly HernandezBoard Member
Robert PoythressBoard Member
Steve MontesBoard Member
Vicki BandyBoard Member
Mattie MendezExecutive Director
David HernandezSec / Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Kids Kare Schools IncChild Care Services4697 N Bendel, Fresno, CA 93722$972,208
Merced County Community Action AgencyWeatherization Serv.PO Box 2085, Merced, CA 95344$639,381
Bezak Liquid TransportBulk Water DeliveryPO Box 541, Mariposa, CA 95338$528,850
Madera County Auditor ControllerSalary Reimbursement200 West Fourth Street, Madera, CA 93637$203,052
Luz Maria Villa GomezChild Care Services519 N D Street, Madera, CA 93638$109,941
Revenue and Support

Revenue Composition

Contributions and Grants
$29,114,993
Program Service Revenue
$177,675
Investment Income
$1,565
Other Revenue
$33,333
All Other Contributions
$45,038
Change in Net Assets
$79,977

Audited Revenue Reconciliation

Revenue per Audited Statements
$29,327,566
Revenue Not Reported on Form 990
$2,391,340
Total Revenue per Audited Statements
$31,718,906
Total Revenue per Form 990
$29,327,566
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$15,288,356
Other Expenses$13,959,233
Total Fundraising Expense$87,703
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$10,745,461$1,126,155$62,518$11,934,134
Other Employee Benefits$2,790,332$290,460$17,301$3,098,093
Office Expenses$2,440,159$303,708-$2,743,867
Occupancy$1,548,737$231,576$7,884$1,788,197
Fees for Services Other$447,003$66,774-$513,777
All Other Expenses$364,577$28,327-$392,904
Travel$231,211$31,815-$263,026
Current Officers, Directors, Trustees, and Key Employees$133,111$123,018-$256,129
Other Expenses$140,260$21,576-$161,836
Insurance$11,764$24,861-$36,625
Depreciation Depletion-$1,726-$1,726
Total Functional Expenses$26,876,783$2,283,103$87,703$29,247,589

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$31,638,929
Expenses per Audited Statements$29,247,589
Total Expenses per Form 990$29,247,589
Expenses Not Reported on Form 990$2,391,340
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
CDE Reserve$39,976
Due to Funder$62
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 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

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
Daniel Seeto
Title
CFO
Signed
2021-04-27
Discuss with paid preparer
Yes

Organization Details

Formed
1965
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
15
Employees
382
Volunteers
1,069

Preparer

Firm
Brown Armstrong Accountancy Corp
Address
4200 TRUXTUN AVE STE 300, BAKERSFIELD, CA 93309
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:*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 123 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. 59 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 50 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 132 families secured training.*Senior Nutrition Program: This program serves lunch-time meals to seniors and assist in their daily nutritional needs. There were approximately 46 seniors served through homebound deliveries and 7,075 meals were served to seniors at five sites located throughout the county.*Housing provided on a non-emergency basis: There were approximately 38 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 45 individuals were provided with rental assistance and there were 1,061 outreach services.*California Disaster Assistance Addressing Drought: Provided 1,084 deliveries of drinking water to those who had no potable water. Made 1,162 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 = -$316337

Other Changes In Net Assets Or Fund Balances - Other Increases

Net additions to Restricted Net Assets = $163739

Other Changes In Net Assets Or Fund Balances - Other Increases

Net Adjustements for Financing = $826

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IRS990/Form990PartVIISectionAGrp/PersonNm6Debi Bray
IRS990/Form990PartVIISectionAGrp/PersonNm7Deborah Martinez
IRS990/Form990PartVIISectionAGrp/PersonNm8David Hernandez
IRS990/Form990PartVIISectionAGrp/PersonNm9Robert Poythress
IRS990/Form990PartVIISectionAGrp/PersonNm10Donald Holley
IRS990/Form990PartVIISectionAGrp/PersonNm11Eric LiCalsi
IRS990/Form990PartVIISectionAGrp/PersonNm12Tyson Pogue
IRS990/Form990PartVIISectionAGrp/PersonNm13Molly Hernandez
IRS990/Form990PartVIISectionAGrp/PersonNm14Aurora Flores
IRS990/Form990PartVIISectionAGrp/PersonNm15Steve Montes
IRS990/Form990PartVIISectionAGrp/PersonNm16Mike King
IRS990/Form990PartVIISectionAGrp/PersonNm17Martha Garcia
IRS990/Form990PartVIISectionAGrp/PersonNm18Maria Contreras-Tejeda
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Dir.
IRS990/Form990PartVIISectionAGrp/TitleTxt1CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt2Madera Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3HR Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt8Sec / Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt9Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt10Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt11Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt12Chairperson
IRS990/Form990PartVIISectionAGrp/TitleTxt13Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt14Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt15Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt16Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt17Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt18Board Member
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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.$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