Civic Intelligence

Community Services And

EIN 94-1701352 • 501(c)3 • Visalia, CA

View Organization Page

Profile

Cset seeks to strengthen youth, families, and communities through education, employment training, youth development housing, mentoring, community and leadership building, job creation, environmental stewarship and other strategies that support self-reliant families and caring communities.

312 NW 3rd AvenueVisalia, CA 93291

www.cset.org

Siviq Scores

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

Liabilities / Assets

79th percentile

0.61x

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

501(c)3 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.44x

Higher debt load relative to revenue than 62% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Net Margin

53rd percentile

5.6%

Higher net margin than 53% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

85th percentile

24%

Faster asset growth than 85% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2025

Revenue Growth

68th percentile

16%

Faster revenue growth than 68% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets79th percentile

Assets

Down

$27,387,677

Down $4,353,586 (-14%) from 2024

Liabilities

Down

$16,699,221

Down $6,498,696 (-28%) from 2024

Net Assets

Up

$10,688,456

Up $2,145,110 (+25%) from 2024

Operations
Liabilities / Revenue62nd percentileNet Margin53rd percentile

Revenue

Up

$38,237,006

Up $3,300,823 (+9.4%) from 2024

Expenses

Up

$36,091,896

Up $3,745,708 (+12%) from 2024

Net Income

Down

$2,145,110

Down $444,885 (-17%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth85th percentile

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

$40M$30M$20M$10M$0Assets 2011: $8,915,643Liabilities 2011: $3,690,909Net Assets 2011: $5,224,7342011Assets 2012: $8,633,165Liabilities 2012: $3,077,735Net Assets 2012: $5,555,4302012Assets 2013: $8,164,872Liabilities 2013: $3,809,883Net Assets 2013: $4,354,9892013Assets 2014: $7,771,446Liabilities 2014: $3,770,936Net Assets 2014: $4,000,5102014Assets 2015: $8,098,423Liabilities 2015: $4,258,568Net Assets 2015: $3,839,8552015Assets 2016: $8,936,217Liabilities 2016: $4,815,475Net Assets 2016: $4,120,7422016Assets 2017: $8,238,811Liabilities 2017: $4,670,403Net Assets 2017: $3,568,4082017Assets 2018: $7,244,542Liabilities 2018: $3,318,717Net Assets 2018: $3,925,8252018Assets 2019: $7,170,098Liabilities 2019: $3,118,825Net Assets 2019: $4,051,2732019Assets 2020: $8,216,151Liabilities 2020: $3,753,646Net Assets 2020: $4,462,5052020Assets 2021: $9,959,532Liabilities 2021: $4,986,334Net Assets 2021: $4,973,1982021Assets 2022: $11,023,653Liabilities 2022: $5,729,374Net Assets 2022: $5,294,2792022Assets 2023: $17,891,363Liabilities 2023: $11,942,754Net Assets 2023: $5,948,6092023Assets 2024: $31,741,263Liabilities 2024: $23,197,917Net Assets 2024: $8,543,3462024Assets 2025: $27,387,677Liabilities 2025: $16,699,221Net Assets 2025: $10,688,4562025

Highlighted filing

2025

Assets$27,387,677
Liabilities$16,699,221
Net Assets$10,688,456
Open 2025 Filing

Operations Trend

Revenue Growth68th percentile

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

$40M$30M$20M$10M$0-$10MRevenue 2011: $19,763,932Expenses 2011: $19,823,987Net Income 2011: -$60,0552011Expenses 2012: $19,580,9612012Expenses 2013: $16,834,2482013Revenue 2014: $15,775,515Expenses 2014: $16,129,994Net Income 2014: -$354,4792014Revenue 2015: $18,759,279Expenses 2015: $18,919,934Net Income 2015: -$160,6552015Revenue 2016: $19,997,509Expenses 2016: $19,716,622Net Income 2016: $280,8872016Revenue 2017: $19,598,139Expenses 2017: $20,150,473Net Income 2017: -$552,3342017Revenue 2018: $18,278,829Expenses 2018: $17,921,412Net Income 2018: $357,4172018Revenue 2019: $19,024,908Expenses 2019: $18,899,460Net Income 2019: $125,4482019Revenue 2020: $21,558,424Expenses 2020: $21,147,192Net Income 2020: $411,2322020Revenue 2021: $24,687,596Expenses 2021: $24,176,903Net Income 2021: $510,6932021Revenue 2022: $24,156,059Expenses 2022: $23,834,978Net Income 2022: $321,0812022Revenue 2023: $28,275,149Expenses 2023: $27,620,819Net Income 2023: $654,3302023Revenue 2024: $34,936,183Expenses 2024: $32,346,188Net Income 2024: $2,589,9952024Revenue 2025: $38,237,006Expenses 2025: $36,091,896Net Income 2025: $2,145,1102025

Highlighted filing

2025

Revenue$38,237,006
Expenses$36,091,896
Net Income$2,145,110
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$27,387,677
Liabilities
$16,699,221
Net assets
$10,688,456
Revenue
$38,237,006
Expenses
$36,091,896
Net income
$2,145,110
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$27.4$16.7$10.7$38.2$36.1$2.15
2024Detailed filing. Detailed filing data is available for this year.$31.7$23.2$8.54$34.9$32.3$2.59
2023Detailed filing. Detailed filing data is available for this year.$17.9$11.9$5.95$28.3$27.6$0.65
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.0$5.73$5.29$24.2$23.8$0.32
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.96$4.99$4.97$24.7$24.2$0.51
2020Detailed filing. Detailed filing data is available for this year.$8.22$3.75$4.46$21.6$21.1$0.41
2019Detailed filing. Detailed filing data is available for this year.$7.17$3.12$4.05$19.0$18.9$0.13
2018Detailed filing. Detailed filing data is available for this year.$7.24$3.32$3.93$18.3$17.9$0.36
2017Detailed filing. Detailed filing data is available for this year.$8.24$4.67$3.57$19.6$20.2$0.55
2016Detailed filing. Detailed filing data is available for this year.$8.94$4.82$4.12$20.0$19.7$0.28
2015Detailed filing. Detailed filing data is available for this year.$8.10$4.26$3.84$18.8$18.9$0.16
2014Detailed filing. Detailed filing data is available for this year.$7.77$3.77$4.00$15.8$16.1$0.35
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.16$3.81$4.35$16.8
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.63$3.08$5.56$19.6
2011Summary only. Only limited summary data is available for this year.$8.92$3.69$5.22$19.8$19.8$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 15, 2026
Return Version
2024v5.5
Gross Receipts
$38,237,006
Mission and Program Overview

Mission

Cset seeks to strengthen youth, families, and communities through education, employment training, youth development housing, mentoring, community and leadership building, job creation, environmental stewarship and other strategies that support self-reliant families and caring communities.

Cset inspires youth, families, and communities to achieve self-reliance through innovative pathways and collaboration.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,604,550$17,131,489▲ $12,526,939
Pledges and Grants Receivable$8,641,820$4,719,946▼ $3,921,874
Cash and Non-Interest-Bearing Accounts$678,444$2,597,134▲ $1,918,690
Investments in Publicly Traded Securities$1,746,742$0▼ $1,746,742
Savings and Temporary Cash Investments$3,611,431$1,155,447▼ $2,455,984
Prepaid Expenses and Deferred Charges$168,405$517,790▲ $349,385
Accounts Receivable$11,779$50,475▲ $38,696
Total Assets$31,741,263$27,387,677▼ $4,353,586
Other Assets Total$12,278,092$1,215,396▼ $11,062,696
Liabilities
Mortgage Notes Payable Secured by Investment Property$13,644,395$11,215,177▼ $2,429,218
Other Liabilities$5,131,732$3,208,888▼ $1,922,844
Accounts Payable and Accrued Expenses$4,421,790$2,275,156▼ $2,146,634
Total Liabilities$23,197,917$16,699,221▼ $6,498,696
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,602,129$9,845,977▲ $2,243,848
Net Assets With Donor Restrictions$941,217$842,479▼ $98,738
Total Net Assets Fund Balance$8,543,346$10,688,456▲ $2,145,110
Total Liabilities and Net Assets / Fund Balance$31,741,263$27,387,677▼ $4,353,586

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$14,530,800$2,335,285$16,866,085
Other Land Buildings$832,890$2,026,373$2,859,263
Equipment$281,155$1,540,567$1,821,722
Leasehold Improvements$491,829$961,323$1,453,152
Land$994,815-$994,815
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Mary Alice Escarsega-fechnerExecutive DirectorFT$192,523$192,523
Carla D CalhounDeputy DirectorFT$155,225$155,225
Alexander De MarkoffDivision Director - FinanceFT$135,905$135,905
Raquel Gomez CollinsDivision Director - Community InitiativesFT$126,133$126,133
Maria Guzman-aguilarDivision Director - Scc & RecyclingFT$125,658$125,658
Craig PlathDivision Director - Workforce DevelopmentFT$119,926$119,926
Maria G RodriguezDivision Director - Human ResourcesFT$118,415$118,415
Jeff ForbesDepartment Director - Information SystemsFT$107,185$107,185
Angel AvitiaDepartment Director - Community InitiativesFT$103,363$103,363

Board Members and Trustees

NameTitle
Steve GraybehlPresident
Maria BecerraVice President
Gordon McclaskeyMember
Kevin MiznerMember
Linda FontanillaMember
Malorie BarraganMember
Maria QuinonesMember
Nancy LolivaMember
Sofia CookMember
Todd HendersonMember
Alma Torres-nguyenSecretary
Cesar LopezTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Bj Perch ConstructionGeneral Contractor - Building Constructi7034 PERSHING AVE STE A VISALIA, Visalia, CA 93291$7,993,691
Fresno Economic OpportunitiesSenior Meals Preparation1920 MARIPOSA ST STE 300 FRESNO, Fresno, CA 93721$766,035
4cg ConstructionGeneral Contractor - Building Constructi324 S SANTA FE ST STE B VISALIA, Visalia, CA 93292$596,509
Enoc's Heating & Ac INCWeatherization - Hvac4425 N VAN DYKE FRESNO CA 93705, Fresno, CA 93705$536,603
Pro Plumbing & Drain SolutionsWeatherization - Hvac1063 BROOKHAVEN DR STE 101 CLOVIS, Clovis, CA 93612$372,207
Revenue and Support

Revenue Composition

Contributions and Grants
$37,986,082
Program Service Revenue
$0
Investment Income
$180,118
Other Revenue
$70,806
All Other Contributions
$3,951,083
Change in Net Assets
$2,145,110

Audited Revenue Reconciliation

Revenue per Audited Statements
$38,237,006
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$38,237,006
Total Revenue per Form 990
$38,237,006
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$24,998,712
Other Expenses$11,093,184
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$16,608,693$1,489,468-$18,098,161
Other Employee Benefits$3,393,250$317,239-$3,710,489
All Other Expenses$1,545,101$267,023-$1,812,124
Payroll Taxes$1,414,395$157,574-$1,571,969
Current Officers, Directors, Trustees, and Key Employees$563,282$460,783-$1,024,065
Depreciation Depletion$227,310$699,235-$926,545
Pension Plan Contributions$471,117$122,911-$594,028
Insurance$344,722$64,486-$409,208
Fees for Services Other$366,214$40,782-$406,996
Other Expenses$401,580$47,473-$401,580
Occupancy$326,348$4,268-$330,616
Information Technology$302,323$21,015-$323,338
Travel$195,530$19,720-$215,250
Interest-$204,297-$204,297
Fees for Services Accounting$25,810$89,543-$115,353
Fees for Services Legal$73,009--$73,009
Conferences and Meetings$48,252$4,172-$52,424
Advertising$4,772--$4,772
Total Functional Expenses$32,029,161$4,062,735$0$36,091,896

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$36,091,896
Total Expenses per Audited Statements$36,091,896
Total Expenses per Form 990$36,091,896
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Advances$3,208,888
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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, Section A, Line 2

“Alexander de markoff and craig plath - family relationship.”

Form 990, Part VI, Section B, Line 11B

“Pt vi-b, line 11a -the governing body receives a copy of the form 990 before filing.”

Form 990, Part VI, Section B, Line 15

“The executive committee of the board of directors establishes the compensation for the executive director. This position will be included on the organization's classification and pay schedule starting 1.1.16. Periodically, the executive committee reviews compensation of like positions in similar organizations to develop a framework for making its decision about the compensation of the executive director. The executive committee meets independently of the executive director and provides its own minutes of the deliberation, for the record. The board president then follows up with the completion of the forms used by the agency to designate pay. All other employees are placed in the classification and pay schedule. Periodic studies are performed to help determine the pay schedule.”

Form 990, Part VI, Section C, Line 19

“Documents are available upon written request.”

Filing and Contact Details

Filer

Filer Name
Community Services and
EIN
94-1701352
Phone
5597324194
Address
312 NW 3RD AVENUE, VISALIA, CA 93291

Signing Officer

Name
Mary Alice Escarsega Fechner
Title
Executive Director
Phone
5597324194
Signed
2026-01-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mary Alice Escarsega Fech
Formed
1976
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
1,290
Volunteers
372

Preparer

Firm
Daniells Phillips Vaughan & Bock
Address
300 NEW STINE ROAD, BAKERSFIELD, CA 93309
Preparer
Reann Richardi CPA
Phone
6618347411
Supplemental Narrative

Additional Explanations

Part III, Line 2

“Cset's visalia navigation center is a 100-bed, low-barrier facility dedicated to addressing homelessness and designed to guide residents into permanent housing. The center offers temporary living accomodations and a wide range of services through cset-operated programs and partner organizations.”

Financial Statement Notes

PART IV, LINE 2B:

“Wells fargo bridge fund program cset received a grant from the wells fargo foundation to provide loans ranging from $250 - $1,000 to cset customers receiving services through other programs. A loan review committee composed of cset staff and board representatives review loan applications. Participants are required to pay loans back within 12 to 18 months, depending on their financial situation. This loan program is provided as an additional wraparound service to support customers ready to begin or already on the path to self-suffiency.”

PART X, LINE 2:

“The organization has adopted the accounting standard on accounting for uncertainty in income taxes, which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the organization may recognize the tax benefit from an uncertain tax position only if it is more-likely-than-not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The guidance on accounting for uncertainty in income taxes also addresses de-recognition, classification, interest and penalties on income taxes, and accounting in interim periods.”

Raw XML AppendixShowing 400 of 637 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/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0CSET INSPIRES YOUTH, FAMILIES, AND COMMUNITIES TO ACHIEVE SELF-RELIANCE THROUGH INNOVATIVE PATHWAYS AND COLLABORATION.
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IRS990/Desc0WORKFORCE DEVELOPMENT - CSET'S WORKFORCE DEVELOPMENT DEPARTMENT PROVIDES ADULTS WITH ACCESSIBLE PATHWAYS TO EMPLOYMENT, JOB READINESS SERVICES, AND DEMAND-DRIVEN SKILLS ATTAINMENT, INCLUDING VOCATIONAL AND WORK-BASED TRAINING. THROUGH CSET, YOUTHS GAIN JOB READINESS AND LEADERSHIP SKILLS, PLAN FOR COLLEGE AND CAREERS, AND GAIN VALUABLE EXPERIENCE THROUGH WORK-BASED LEARNING. SERVICES ARE TARGETED TO DISLOCATED WORKERS, THE DISADVANTAGED, INDIVIDUALS WHO FACE BARRIERS TO EMPLOYMENT AND VETERANS AND PROVIDE NON-TRADITIONAL CAREER OPPORTUNITIES FOR WOMEN.
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IRS990/Form990PartVIISectionAGrp/TitleTxt15DIVISION DIRECTOR - COMMUNITY INITIATIVES
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIVISION DIRECTOR - HUMAN RESOURCES
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IRS990/Form990PartVIISectionAGrp/TitleTxt20DEPARTMENT DIRECTOR - COMMUNITY INITIATIVES
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IRS990/ProgSrvcAccomActy2Grp/Desc0SEQUOIA COMMUNITY CORPS - CSET'S SEQUOIA COMMUNITY CORPS DEPARTMENT OFFERS VOCATIONAL TRAINING TO YOUTHS AND YOUNG ADULTS IN THE TRADES OF WEATHERIZATION, URBAN FORESTRY, CONSERVATION EDUCATION, AND RECYCLING (CRV BEVERAGE CONTAINERS, E-WASTE, USED OIL, AND WASTE TIRES). THE DEPARTMENT ALSO OFFERS PAID TRANSITIONAL EMPLOYMENT OPPORTUNITIES TO UNDERSERVED ADULTS WHICH HELPS PARTICIPANTS DEVELOP VALUABLE WORK HISTORY AND EMPLOYMENT SOFT SKILLS. IN ADDITION TO THE SERVICES OFFERED TO YOUTHS AND ADULTS, THE DEPARTMENT ALSO ASSISTS LOCAL GOVERNMENTS, AGENCIES AND BUSINESSES MEET CRITICAL COMMUNITY NEEDS SUCH AS PARK DEVELOPMENT, RECYCLING SERVICES, AND NATURAL RESOURCE CONSERVATION IN LOCAL RECREATION AREAS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0COMMUNITY INITIATIVES - CSET'S COMMUNITY INITIATIVES DEPARTMENT MANAGES A VARIETY OF COMMUNITY AND ECONOMIC DEVELOPMENT PROGRAMS THAT PROMOTE COMMUNITY VISIONING, EQUIP COMMUNITY LEADERS, AND STRENGTHEN THE RESIDENTIAL, BUSINESS, AND FAMILIAL ASSETS OF LOCAL COMMUNITIES. PROGRAMS PROVIDED BY THE DEPARTMENT ARE DESIGNED AND FOCUSED ON REDUCING THE CAUSES OF POVERTY THROUGH VARIOUS STRATEGIES THAT UNITE RESIDENTS, IMPROVE NEIGHBORHOODS AND TRAIN YOUTH TO BE LEADERS THROUGH NEIGHBORHOOD CLEANUPS AND BEAUTIFICATION PROJECTS, ELDERLY ASSISTANCE, NUTRITION, MENTAL HEALTH RESOURCE SHARING, PARENTING SKILLS TRAINING, AND HOUSING EDUCATION AND ASSISTANCE. THE DEPARTMENT ALSO PROVIDES VALUABLE RESOURCE INFORMATION AND REFERRALS TO OTHER AGENCIES.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0CSET'S ENERGY DEPARTMENT OFFERS WEATHERIZATION SERVICES DESIGNED TO INCREASE THE ENERGY EFFICIENCY OF HOMES, OWNED OR OCCUPIED BY LOW-INCOME RESIDENTS. THE PROGRAM ALSO PROVIDES ENERGY ASSISTANCE BY OFFERING ONE-TIME FINANCIAL ASSISTANCE TO HELP OFFSET AN ELIGIBLE HOUSEHOLD'S ENERGY COSTS. CSET'S VISALIA NAVIGATION CENTER IS A 100-BED, LOW-BARRIER FACILITY DEDICATED TO ADDRESSING HOMELESSNESS AND DESIGNED TO GUIDE RESIDENTS INTO PERMANENT HOUSING. THE CENTER OFFERS TEMPORARY LIVING ACCOMODATIONS AND A WIDE RANGE OF SERVICES THROUGH CSET-OPERATED PROGRAMS AND PARTNER ORGANIZATIONS.
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