Civic Intelligence

Community Action Partnership of Madera County Inc.

990 • Fiscal year 2016 • EIN 94-1612823

Jul 01, 2015 to Jun 30, 2016 • Filed on May 12, 2017

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

0.60x

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

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

43rd percentile

0.19x

Higher debt load relative to revenue than 43% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Net Margin

39th percentile

0.1%

Higher net margin than 39% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

44th percentile

$158,796

Higher top officer pay than 44% of similar nonprofits.

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

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Asset Growth

83rd percentile

16%

Faster asset growth than 83% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

65th percentile

8.5%

Faster revenue growth than 65% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Assets

Up

$7,125,247

Up $994,427 (+16%) from 2015

Net Assets

Down

$2,856,008

Down $110,345 (-3.7%) from 2015

Liabilities

Up

$4,269,239

Up $1,104,772 (+35%) from 2015

Revenue

Up

$22,718,982

Up $1,772,694 (+8.5%) from 2015

Expenses

Up

$22,692,319

Up $1,768,429 (+8.5%) from 2015

Net Income

Up

$26,663

Up $4,265 (+19%) from 2015

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

2016

Assets$7,125,247
Liabilities$4,269,239
Net Assets$2,856,008

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

2016

Revenue$22,718,982
Expenses$22,692,319
Net Income$26,663
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 12, 2017
Return Version
2015v3.0
Gross Receipts
$22,722,436
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$2,279,409$2,882,059▲ $602,650
Land, Buildings, and Equipment, Net$2,382,413$2,219,866▼ $162,547
Pledges and Grants Receivable$1,138,888$1,789,172▲ $650,284
Prepaid Expenses and Deferred Charges$37,899$41,785▲ $3,886
Inventories for Sale or Use$31,456$28,692▼ $2,764
Accounts Receivable$109,954$20,706▼ $89,248
Cash and Non-Interest-Bearing Accounts$26,321$14,929▼ $11,392
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$6,130,820$7,125,247▲ $994,427
Other Assets Total$124,480$128,038▲ $3,558
Liabilities
Accounts Payable and Accrued Expenses$2,689,181$3,293,763▲ $604,582
Deferred Revenue$370,685$524,839▲ $154,154
Other Liabilities$70,554$424,297▲ $353,743
Mortgage Notes Payable Secured by Investment Property$33,638$26,212▼ $7,426
Escrow Account Liability$409$128▼ $281
Total Liabilities$3,164,467$4,269,239▲ $1,104,772
Net Assets / Fund Balance
Unrestricted Net Assets$2,964,887$2,856,008▼ $108,879
Temporarily Rstr Net Assets$1,466--
Total Net Assets Fund Balance$2,966,353$2,856,008▼ $110,345
Total Liabilities and Net Assets / Fund Balance$6,130,820$7,125,247▲ $994,427

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,746,045$2,768,065$4,514,110
Equipment$232,115$1,775,646$2,007,761
Leasehold Improvements$182,701$108,049$290,750
Land$59,005-$59,005
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Donna TooleyCFOFT$104,839$4,827$109,666

Board Members and Trustees

NameTitle
Dennis HaworthChairperson
Dennis SmithVice Chairpers.
Brenda CamarilloBoard Member
Caroline WilliamsBoard Member
Cynthia RussellBoard Member
Donald HolleyBoard Member
Dr Laura Tanner-McBrienBoard Member
Emlen Miles-MattinglyBoard Member
Eric LiCalsiBoard Member
Kathy LopesBoard Member
Kelly WoodardBoard Member
Pat MarquardtBoard Member
Rick FarinelliBoard Member
Mattie MendezExecutive Direc
Ruth CarralSec / Treasurer
Tyson PogueSec/Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Merced County Community Action AgencyWeatherization Serv.PO Box 2085, Merced, CA 95344$1,115,435
Kids Kare Schools IncChild Care Services4697 N Bendel, Fresno, CA 93722$707,658
Bezak Liquid TransportBulk Water DeliveryPO Box 541, Mariposa, CA 95338$558,350
Madera County Auditor ControllerSalary Reimbursement200 West Fourth Street, Madea, CA 93637$132,347
Yolanda MunozChild Care Services512 North D Street, Madera, CA 93638$106,445
Revenue and Support

Revenue Composition

Contributions and Grants
$22,499,546
Program Service Revenue
$153,186
Investment Income
$1,440
Other Revenue
$64,810
All Other Contributions
$66,564
Change in Net Assets
$26,663

Audited Revenue Reconciliation

Revenue per Audited Statements
$22,718,982
Revenue Not Reported on Form 990
$2,331,497
Total Revenue per Audited Statements
$25,050,479
Total Revenue per Form 990
$22,718,982
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$12,211,778
Other Expenses$10,480,541
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$8,228,982$961,777-$9,190,759
Office Expenses$1,848,594$98,081-$1,946,675
Other Employee Benefits$1,399,876$109,757-$1,509,633
Occupancy$1,097,401$152,698-$1,250,099
Fees for Services Other$1,069,406$39,404-$1,108,810
Payroll Taxes$777,474$82,346-$859,820
Pension Plan Contributions$379,830$51,409-$431,239
All Other Expenses$193,810$61,383-$255,193
Current Officers, Directors, Trustees, and Key Employees$115,488$104,839-$220,327
Travel$151,518$22,564-$174,082
Other Expenses$155,153$3,149-$158,302
Insurance$10,877$38,528-$49,405
Depreciation Depletion$16,230$1,882-$18,112
Interest$1,971$1-$1,972
Total Functional Expenses$20,926,919$1,765,400$0$22,692,319

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$25,023,816
Expenses per Audited Statements$22,692,319
Total Expenses per Form 990$22,692,319
Expenses Not Reported on Form 990$2,331,497
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$7,136
Fundraising Direct Expenses$3,454
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
Due to Funder$392,703
Capital Lease$17,579
CDE Reserve$14,015
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 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 committee and 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
EIN
94-1612823
Phone
5596739173
Address
1225 GILL AVENUE, MADERA, CA 93637

Signing Officer

Name
Donna Tooley
Title
CFO
Signed
2017-05-12
Discuss with paid preparer
Yes

Organization Details

Formed
1965
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
15
Employees
376
Volunteers
1,171

Preparer

Firm
Randolph Scott & Company Cpas Inc
Address
1 COMMERCIAL BLVD STE 101, NOVATO, CA 94949-6193
Preparer
Randolph Scott
Phone
4158838090
Supplemental Narrative

Additional Explanations

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

OTHER PROGRAM SERVICES 4: Emergency Food & Shelter Programs: Provide housing assistance to qualified families of Madera County. Approximately 95 served.California Disaster Assistance Addressing DroughtProvided 2,123 deliveries of drinking water to those who had no potable water. Made 2,368 deliveries of bulk water for those whose wells could not furnish water for daily needs of non-potable water. OTHER PROGRAM SERVICES 5: Other Community Services Programs including the following:* Transportation: Community Services offers transportation to the elderly, the disabled, and the sick in the Eastern Madera County area.* 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.* Victim & Witness Services: Victim Services strives to reduce the trauma of a crime by empowering and assisting crime victims, witnesses, and significant others restructure their lives through advocacy, support, information, and referrals.* Martha Diaz Domestic Violence Shelter: 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. OTHER PROGRAM SERVICES 6: 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 = -$301980

Other Changes In Net Assets Or Fund Balances - Other Increases

Net Additions to Restricted Net Assets = $152272

Other Changes In Net Assets Or Fund Balances - Other Increases

Net Adjustments for Financing = $12700

Financial Statement Notes

Part IV, Line 1B: Why is organization an agent, trustee, custodian or other intermediary for contrib

Community Action Partnership of Madera County, Inc. holds cash in a fiscal sponsorship arrangement with Fairmead Community & Friends. The assets are reported on the Agency's Balance sheet as restricted cash.

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

Direct Special Event Expense $3454

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

Direct Special Event Expense $3454

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IRS990/Form990PartVIISectionAGrp/PersonNm2Ruth Carral
IRS990/Form990PartVIISectionAGrp/PersonNm3Kelly Woodard
IRS990/Form990PartVIISectionAGrp/PersonNm4Dr Laura Tanner-McBrien
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IRS990/Form990PartVIISectionAGrp/PersonNm6Donald Holley
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IRS990/Form990PartVIISectionAGrp/PersonNm8Emlen Miles-Mattingly
IRS990/Form990PartVIISectionAGrp/PersonNm9Eric LiCalsi
IRS990/Form990PartVIISectionAGrp/PersonNm10Kathy Lopes
IRS990/Form990PartVIISectionAGrp/PersonNm11Cynthia Russell
IRS990/Form990PartVIISectionAGrp/PersonNm12Tyson Pogue
IRS990/Form990PartVIISectionAGrp/PersonNm13Caroline Williams
IRS990/Form990PartVIISectionAGrp/PersonNm14Pat Marquardt
IRS990/Form990PartVIISectionAGrp/PersonNm15Mattie Mendez
IRS990/Form990PartVIISectionAGrp/PersonNm16Donna Tooley
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IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice Chairpers.
IRS990/Form990PartVIISectionAGrp/TitleTxt2Sec / Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board 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