Civic Intelligence

Target Eight Advisory Council

990 • Fiscal year 2021 • EIN 94-1733955

Jul 01, 2020 to Jun 30, 2021 • Filed on May 16, 2022

555 G StreetOrange Cove, CA 93646

(559) 626-4275

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.46x

Higher debt load relative to assets than 82% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

55th percentile

0.12x

Higher debt load relative to revenue than 55% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

26th percentile

0.0%

Higher net margin than 26% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

8th percentile

-10%

Faster asset growth than 8% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

40th percentile

4.5%

Faster revenue growth than 40% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Down

$548,093

Down $64,274 (-10%) from 2020

Net Assets

Flat

$297,887

Flat from 2020

Liabilities

Down

$250,206

Down $64,274 (-20%) from 2020

Revenue

Up

$2,066,153

Up $89,584 (+4.5%) from 2020

Expenses

Up

$2,066,153

Up $89,584 (+4.5%) from 2020

Net Income

Flat

$0

Flat from 2020

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2011: $288,076Liabilities 2011: $120,277Net Assets 2011: $167,7992011Assets 2012: $289,157Liabilities 2012: $101,842Net Assets 2012: $187,3152012Assets 2013: $261,657Liabilities 2013: $311,156Net Assets 2013: -$49,4992013Assets 2014: $390,252Liabilities 2014: $451,284Net Assets 2014: -$61,0322014Assets 2015: $395,275Liabilities 2015: $165,799Net Assets 2015: $229,4762015Assets 2016: $346,482Liabilities 2016: $114,612Net Assets 2016: $231,8702016Assets 2017: $506,028Liabilities 2017: $278,065Net Assets 2017: $227,9632017Assets 2018: $615,293Liabilities 2018: $292,566Net Assets 2018: $322,7272018Assets 2019: $709,007Liabilities 2019: $382,212Net Assets 2019: $326,7952019Assets 2020: $612,367Liabilities 2020: $314,480Net Assets 2020: $297,8872020Assets 2021: $548,093Liabilities 2021: $250,206Net Assets 2021: $297,8872021Assets 2022: $623,820Liabilities 2022: $325,933Net Assets 2022: $297,8872022Assets 2023: $889,044Liabilities 2023: $591,157Net Assets 2023: $297,8872023Assets 2024: $1,014,415Liabilities 2024: $716,528Net Assets 2024: $297,8872024

Highlighted filing

2021

Assets$548,093
Liabilities$250,206
Net Assets$297,887

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,878,0232011Revenue 2012: $384,781Expenses 2012: $374,087Net Income 2012: $10,6942012Revenue 2013: $159,220Expenses 2013: $177,318Net Income 2013: -$18,0982013Revenue 2014: $1,367,017Expenses 2014: $1,367,535Net Income 2014: -$5182014Revenue 2015: $1,479,284Expenses 2015: $1,486,537Net Income 2015: -$7,2532015Revenue 2016: $1,578,601Expenses 2016: $1,576,207Net Income 2016: $2,3942016Revenue 2017: $1,676,684Expenses 2017: $1,680,591Net Income 2017: -$3,9072017Revenue 2018: $1,874,121Expenses 2018: $1,779,357Net Income 2018: $94,7642018Revenue 2019: $2,030,547Expenses 2019: $2,026,479Net Income 2019: $4,0682019Revenue 2020: $1,976,569Expenses 2020: $1,976,569Net Income 2020: $02020Revenue 2021: $2,066,153Expenses 2021: $2,066,153Net Income 2021: $02021Revenue 2022: $2,258,016Expenses 2022: $2,258,016Net Income 2022: $02022Revenue 2023: $2,868,138Expenses 2023: $2,868,138Net Income 2023: $02023Revenue 2024: $3,114,844Expenses 2024: $3,114,844Net Income 2024: $02024

Highlighted filing

2021

Revenue$2,066,153
Expenses$2,066,153
Net Income$0
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 16, 2022
Return Version
2020v4.0
Gross Receipts
$2,066,153
Mission and Program Overview

Mission

To serve the childcare needs of farmworkers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$251,853$270,507▲ $18,654
Land, Buildings, and Equipment, Net$170,958$208,913▲ $37,955
Accounts Receivable$156,898$34,675▼ $122,223
Prepaid Expenses and Deferred Charges$24,204$25,544▲ $1,340
Savings and Temporary Cash Investments$8,454$8,454→ $0
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$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-
Inventories for Sale or Use-$0-
Total Assets$612,367$548,093▼ $64,274
Other Assets Total-$0-
Liabilities
Other Liabilities$268,466$223,106▼ $45,360
Accounts Payable and Accrued Expenses$46,014$27,100▼ $18,914
Total Liabilities$314,480$250,206▼ $64,274
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$289,433$289,433→ $0
Net Assets With Donor Restrictions$8,454$8,454→ $0
Total Net Assets Fund Balance$297,887$297,887→ $0
Total Liabilities and Net Assets / Fund Balance$612,367$548,093▼ $64,274

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$78,860$82,343$161,203
Equipment$82,882-$82,882
Leasehold Improvements$47,171-$47,171
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$79,107
Program Service Revenue
$1,987,038
Investment Income
$8
Other Revenue
$0
All Other Contributions
$79,107
Change in Net Assets
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,522,510
Other Expenses$543,643
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,064,294$72,770-$1,137,064
Other Employee Benefits$291,840--$291,840
Payroll Taxes$93,606--$93,606
Occupancy$91,246--$91,246
Fees for Services Other$40,580$49,100-$89,680
Other Expenses$63,084--$63,084
All Other Expenses$54,518--$54,518
Insurance$7,404--$7,404
Depreciation Depletion$6,692--$6,692
Travel$1,657--$1,657
Total Functional Expenses$1,944,283$121,870$0$2,066,153
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
Loan Payable Due Contractor$164,000
Payroll Liabilities$35,283
Deferred Revenue$23,823
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
No
Other officer compensation reviewed
No
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 2: Description of Business or Family Relationship of Officers, Directors, Et

Spouses serve on the board together.

Form 990, Part VI, Line 11B: Form 990 Review Process

The agency provides a copy of the 990 to the board members. The board reviews and approves the copy for filing.

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

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Target Eight Advisory Council
EIN
94-1733955
Phone
5596264275
Address
555 G STREET, ORANGE COVE, CA 93646

Signing Officer

Name
Victor Lopez
Title
Executive Director
Signed
2022-05-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Victor Lopez
Formed
1968
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
56

Preparer

Firm
Jaribu W Nelson CPA INC
Address
250 West Spruce Avenue Ste 105, Clovis, CA 93611
Preparer
Jaribu Nelson
Phone
5592867546
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The organization is exempt from federal income taxes under section 501 (c) (3) of the internal revenue code and applicable state law. The accounting stnadard on accounting for uncertainty in income taxes 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 that guidance, the organizations may recognize the tax benefit from an uncertain tax position only if it is more likely than not the tax position will be sustained on examination by taking authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the organization and various positions related to the potential sources of unrelated business taxable income (ubti). 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 percent likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for the current fiscal year.

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IRS990/PayrollTaxesGrp/ProgramServicesAmt093606
IRS990/PayrollTaxesGrp/TotalAmt093606
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt024204
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt025544
IRS990/PrincipalOfficerNm0VICTOR LOPEZ
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/BusinessCd1624410
IRS990/ProgramServiceRevenueGrp/Desc0PARENT FEES
IRS990/ProgramServiceRevenueGrp/Desc1PROGRAM SERVICE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04467
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11982571
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04467
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11982571
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt026175
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt07
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IRS990/PYProgramServiceRevenueAmt01950387
IRS990/PYSalariesCompEmpBnftPaidAmt01444692
IRS990/PYTotalExpensesAmt01976569
IRS990/PYTotalRevenueAmt01976569
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IRS990/ReconcilationRevenueExpnssAmt00
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IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt08454
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01976562
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02025768
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01874113
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01676588
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt09619176
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt08
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt07
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt04779
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt08
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt06
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt04808
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99950
IRS990ScheduleA/PublicSupportPY170Pct00.99950
IRS990ScheduleA/PublicSupportTotal170Amt09619176
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02066145
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01976562
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02025768
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01874113
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01676588
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt09619176
IRS990ScheduleA/TotalSupportAmt09623984
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt078860
IRS990ScheduleD/BuildingsGrp/DepreciationAmt082343
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0161203
IRS990ScheduleD/EquipmentGrp/BookValueAmt082882
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt082882
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IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt047171
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt047171
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1164000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt235283
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED REVENUE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LOAN PAYABLE DUE CONTRACTOR
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL LIABILITIES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501 (C) (3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE LAW. THE ACCOUNTING STNADARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES 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 THAT GUIDANCE, THE ORGANIZATIONS MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAKING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBTI). 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 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE CURRENT FISCAL YEAR.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0208913
IRS990ScheduleD/TotalLiabilityAmt0223106
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SPOUSES SERVE ON THE BOARD TOGETHER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE AGENCY PROVIDES A COPY OF THE 990 TO THE BOARD MEMBERS. THE BOARD REVIEWS AND APPROVES THE COPY FOR FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0612367
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt079107
IRS990/TotalEmployeeCnt056
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0121870
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01944283
IRS990/TotalFunctionalExpensesGrp/TotalAmt02066153
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0314480
IRS990/TotalLiabilitiesEOYAmt0250206
IRS990/TotalLiabilitiesGrp/BOYAmt0314480
IRS990/TotalLiabilitiesGrp/EOYAmt0250206
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0297887
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0297887
IRS990/TotalProgramServiceExpensesAmt01944283
IRS990/TotalProgramServiceRevenueAmt01987038
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01987046
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02066153
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0612367
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0548093
IRS990/TravelGrp/ProgramServicesAmt01657
IRS990/TravelGrp/TotalAmt01657
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0555 G STREET
IRS990/USAddress/CityNm0ORANGE COVE
IRS990/USAddress/StateAbbreviationCd0CA

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.$1.01$0.72$0.30$3.11$3.11$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.89$0.59$0.30$2.87$2.87$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.62$0.33$0.30$2.26$2.26$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.55$0.25$0.30$2.07$2.07$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.61$0.31$0.30$1.98$1.98$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.71$0.38$0.33$2.03$2.03$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.62$0.29$0.32$1.87$1.78$0.09
2017Detailed filing. Detailed filing data is available for this year.$0.51$0.28$0.23$1.68$1.68$0.00
2016Summary only. Only limited summary data is available for this year.$0.35$0.11$0.23$1.58$1.58$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.40$0.17$0.23$1.48$1.49$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.39$0.45$0.06$1.37$1.37$0.00
2013Summary only. Only limited summary data is available for this year.$0.26$0.31$0.05$0.16$0.18$0.02
2012Summary only. Only limited summary data is available for this year.$0.29$0.10$0.19$0.38$0.37$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.12$0.17$1.88