Civic Intelligence

Community Services and Employment Training Inc

990 • Fiscal year 2016 • EIN 94-1701352

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 18, 2017

312 NW 3rd AvenueVisalia, CA 93291

(559) 732-4194

Siviq Scores

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

Liabilities / Assets

74th percentile

0.54x

Higher debt load relative to assets than 74% of similar nonprofits.

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

Liabilities / Revenue

49th percentile

0.24x

Higher debt load relative to revenue than 49% of similar nonprofits.

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

Net Margin

46th percentile

1.4%

Higher net margin than 46% of similar nonprofits.

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

Top Officer Pay

29th percentile

$119,264

Higher top officer pay than 29% of similar nonprofits.

Top officer pay equals 0.6% of source-year revenue.

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

Asset Growth

76th percentile

10%

Faster asset growth than 76% of similar nonprofits.

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

Revenue Growth

61st percentile

6.6%

Faster revenue growth than 61% of similar nonprofits.

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

Assets

Up

$8,936,217

Up $837,794 (+10%) from 2015

Net Assets

Up

$4,120,742

Up $280,887 (+7.3%) from 2015

Liabilities

Up

$4,815,475

Up $556,907 (+13%) from 2015

Revenue

Up

$19,997,509

Up $1,238,230 (+6.6%) from 2015

Expenses

Up

$19,716,622

Up $796,688 (+4.2%) from 2015

Net Income

Up

$280,887

Up $441,542 (+275%) 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 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

2016

Assets$8,936,217
Liabilities$4,815,475
Net Assets$4,120,742

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2016

Revenue$19,997,509
Expenses$19,716,622
Net Income$280,887
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 18, 2017
Return Version
2015v3.0
Gross Receipts
$19,997,509
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$4,888,420$4,905,253▲ $16,833
Pledges and Grants Receivable$2,561,522$3,355,527▲ $794,005
Cash and Non-Interest-Bearing Accounts$494,285$449,007▼ $45,278
Prepaid Expenses and Deferred Charges$97,552$192,801▲ $95,249
Accounts Receivable$56,644$33,629▼ $23,015
Total Assets$8,098,423$8,936,217▲ $837,794
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,135,526$2,790,314▲ $654,788
Accounts Payable and Accrued Expenses$1,800,320$1,930,412▲ $130,092
Other Liabilities$322,722$94,749▼ $227,973
Total Liabilities$4,258,568$4,815,475▲ $556,907
Net Assets / Fund Balance
Unrestricted Net Assets$2,256,871$2,626,621▲ $369,750
Temporarily Rstr Net Assets$1,582,984$1,494,121▼ $88,863
Total Net Assets Fund Balance$3,839,855$4,120,742▲ $280,887
Total Liabilities and Net Assets / Fund Balance$8,098,423$8,936,217▲ $837,794

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,048,364$1,061,490$4,109,854
Leasehold Improvements$727,771$318,284$1,046,055
Equipment$279,670$673,737$953,407
Other Land Buildings$52,133$755,101$807,234
Land$797,315-$797,315
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mary Alice Escarsega-fechnerExecutive DirectorFT$119,264$119,264
Carla CalhounDeputy DirectorFT$95,571$95,571
Melissa LenihanChief Financial OfficerFT$94,997$94,997

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Starace MechanicalWeatherization Activities1014 E WALNUT AVE, Tulare, CA 93274$361,458
Highlands Trade PartnersWeatherization Activities5114 E CLINTON WAY STE 111, Fresno, CA 93727$260,621
American IncorporatedWeatherization Activities1345 AMERICAN ST, Visalia, CA 93291$109,478
Highlands Energy ServicesWeatherization Activities5114 E CLINTON WAY STE 111, Fresno, CA 93727$106,083
Revenue and Support

Revenue Composition

Contributions and Grants
$19,971,437
Program Service Revenue
$0
Investment Income
$46
Other Revenue
$26,026
All Other Contributions
$1,301,596
Change in Net Assets
$280,887

Audited Revenue Reconciliation

Revenue per Audited Statements
$19,997,509
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$19,997,509
Total Revenue per Form 990
$19,997,509
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$13,056,914
Other Expenses$6,659,708
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$8,480,761$954,615-$9,435,376
Payroll Taxes$1,302,999$183,243-$1,486,242
Other Employee Benefits$1,295,576$169,833-$1,465,409
All Other Expenses$1,264,576$119,583-$1,384,159
Fees for Services Other$889,563$10,671-$900,234
Occupancy$471,899$2,292-$474,191
Other Expenses$374,929$26,091-$401,020
Pension Plan Contributions$298,715$42,009-$340,724
Depreciation Depletion$133,081$197,540-$330,621
Current Officers, Directors, Trustees, and Key Employees$115,239$213,924-$329,163
Information Technology$215,988$15,096-$231,084
Travel$205,837$9,622-$215,459
Insurance$173,367$14,569-$187,936
Interest-$108,620-$108,620
Fees for Services Accounting-$56,475-$56,475
Advertising$23,599$2,518-$26,117
Total Functional Expenses$17,557,795$2,158,827$0$19,716,622

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$19,716,622
Total Expenses per Audited Statements$19,716,622
Total Expenses per Form 990$19,716,622
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$94,749
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 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 11

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
2017-02-18
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
1,242
Volunteers
560

Preparer

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

Additional Explanations

FORM 990, PART XII, LINE 1:

Section 1.263(a)-1(f) de minimis safe harbor election for the year ending june 30, 2016 community services and employment training, inc. (ein 94-1701352) is making the de minimis safe harbor election under reg. Sec. 1.263(a)-1(f).

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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13CHIEF FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt14DEPUTY DIRECTOR
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IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0298715
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IRS990/ScheduleBRequiredInd01
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IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04109854
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0673737
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)3 • $10M-$25M nonprofits