Civic Intelligence

Comprehensive Addiction Programs Inc.

990 • Fiscal year 2015 • EIN 94-2233147

Jul 01, 2014 to Jun 30, 2015 • Filed on Apr 28, 2016

2445 W Whitesbridge RoadFresno, CA 93706

(559) 264-5096

Siviq Scores

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

Liabilities / Assets

94th percentile

1.24x

Higher debt load relative to assets than 94% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

69th percentile

0.31x

Higher debt load relative to revenue than 69% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

18th percentile

-13%

Higher net margin than 18% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2015

Asset Growth

2nd percentile

-41%

Faster asset growth than 2% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

47th percentile

2.3%

Faster revenue growth than 47% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$280,173

Down $198,103 (-41%) from 2014

Net Assets

Down

-$66,018

Down $144,086 (-185%) from 2014

Liabilities

Down

$346,191

Down $54,017 (-13%) from 2014

Revenue

Up

$1,105,945

Up $24,489 (+2.3%) from 2014

Expenses

Up

$1,250,031

Up $34,928 (+2.9%) from 2014

Net Income

Down

-$144,086

Down $10,439 (-7.8%) from 2014

Historical Trend

Balance Sheet Trend

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

$4.0M$2.0M$0-$2.0MAssets 2011: $529,282Liabilities 2011: $115,595Net Assets 2011: $413,6872011Assets 2012: $657,176Liabilities 2012: $401,820Net Assets 2012: $255,3562012Assets 2013: $600,108Liabilities 2013: $389,326Net Assets 2013: $210,7822013Assets 2014: $478,276Liabilities 2014: $400,208Net Assets 2014: $78,0682014Assets 2015: $280,173Liabilities 2015: $346,191Net Assets 2015: -$66,0182015Assets 2016: $691,164Liabilities 2016: $404,117Net Assets 2016: $287,0472016Assets 2017: $888,663Liabilities 2017: $419,307Net Assets 2017: $469,3562017Assets 2018: $845,897Liabilities 2018: $472,837Net Assets 2018: $373,0602018Assets 2019: $887,449Liabilities 2019: $458,591Net Assets 2019: $428,8582019Assets 2020: $911,444Liabilities 2020: $391,065Net Assets 2020: $520,3792020Assets 2021: $125,168Liabilities 2021: $0Net Assets 2021: $125,1682021Assets 2022: $609,331Liabilities 2022: $874,025Net Assets 2022: -$264,6942022Assets 2023: $1,817,427Liabilities 2023: $2,867,647Net Assets 2023: -$1,050,2202023Assets 2024: $2,116,411Liabilities 2024: $3,063,885Net Assets 2024: -$947,4742024

Highlighted filing

2015

Assets$280,173
Liabilities$346,191
Net Assets-$66,018

Operations Trend

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

$4.0M$2.0M$0-$2.0MRevenue 2011: $989,824Expenses 2011: $1,073,749Net Income 2011: -$83,9252011Revenue 2012: $1,045,761Expenses 2012: $1,178,354Net Income 2012: -$132,5932012Revenue 2013: $1,139,183Expenses 2013: $1,160,726Net Income 2013: -$21,5432013Revenue 2014: $1,081,456Expenses 2014: $1,215,103Net Income 2014: -$133,6472014Revenue 2015: $1,105,945Expenses 2015: $1,250,031Net Income 2015: -$144,0862015Revenue 2016: $1,609,985Expenses 2016: $1,256,920Net Income 2016: $353,0652016Revenue 2017: $1,774,323Expenses 2017: $1,592,014Net Income 2017: $182,3092017Revenue 2018: $1,897,998Expenses 2018: $2,006,745Net Income 2018: -$108,7472018Revenue 2019: $2,151,055Expenses 2019: $2,095,257Net Income 2019: $55,7982019Revenue 2020: $637,246Expenses 2020: $545,725Net Income 2020: $91,5212020Revenue 2021: $75,588Expenses 2021: $470,799Net Income 2021: -$395,2112021Revenue 2022: $1,539,221Expenses 2022: $1,390,670Net Income 2022: $148,5512022Revenue 2023: $1,296,883Expenses 2023: $2,082,409Net Income 2023: -$785,5262023Revenue 2024: $3,778,987Expenses 2024: $3,676,241Net Income 2024: $102,7462024

Highlighted filing

2015

Revenue$1,105,945
Expenses$1,250,031
Net Income-$144,086
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Apr 28, 2016
Return Version
2014v6.0
Gross Receipts
$1,130,520
Mission and Program Overview

Mission

Client Rehabilitation

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$174,254$160,408▼ $13,846
Accounts Receivable$50,291$55,800▲ $5,509
Cash and Non-Interest-Bearing Accounts$78,337$48,497▼ $29,840
Savings and Temporary Cash Investments$162,410$15,468▼ $146,942
Prepaid Expenses and Deferred Charges$12,984$0▼ $12,984
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$478,276$280,173▼ $198,103
Other Assets Total-$0-
Liabilities
Unsecured Notes Loans Payable$326,205$309,841▼ $16,364
Accounts Payable and Accrued Expenses$64,222$26,569▼ $37,653
Other Liabilities$9,781$9,781→ $0
Total Liabilities$400,208$346,191▼ $54,017
Net Assets / Fund Balance
Unrestricted Net Assets$78,068$-66,018▼ $144,086
Total Net Assets Fund Balance$78,068$-66,018▼ $144,086
Total Liabilities and Net Assets / Fund Balance$478,276$280,173▼ $198,103

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$112,149$169,458$281,607
Equipment$2,872$66,231$69,103
Land$45,385-$45,385
Other Land Buildings$2$22,407$22,409
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michael C RothExecutive DirectorFT$67,083$67,083

Board Members and Trustees

NameTitle
John StewartPresident
Todd SmithVice President
Andrew PetersenDirector
Christian QuinnDirector
Jeff WardDirector
Jim GibbsDirector
Laura CoquilletteDirector
Michael HabibeDirector
Robin MessickDirector
Vivian St LouisDirector
Greg AndersonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$12,861
Program Service Revenue
$1,017,704
Investment Income
$58
Other Revenue
$75,322
All Other Contributions
$12,861
Change in Net Assets
$-144,086
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$821,077
Other Expenses$428,954
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$568,922--$568,922
Other Employee Benefits$107,987$3,526-$111,513
Insurance$74,680$7,093-$81,773
Payroll Taxes$67,216$4,196-$71,412
Current Officers, Directors, Trustees, and Key Employees$20,125$46,958-$67,083
All Other Expenses$54,770$3,846-$58,616
Occupancy$41,558$4,618-$46,176
Other Expenses$26,617--$26,617
Depreciation Depletion$16,836--$16,836
Office Expenses$13,017$3,254-$16,271
Interest-$8,071-$8,071
Fees for Services Other$5,831--$5,831
Fees for Services Legal-$4,590-$4,590
Pension Plan Contributions$2,147--$2,147
Fees for Services Accounting-$1,987-$1,987
Advertising$1,797--$1,797
Total Functional Expenses$1,161,892$88,139$0$1,250,031
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$99,897
Fundraising Direct Expenses$24,575
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dinner$72,742$72,742$387$72,355
Fireworks$18,760$18,760$9,545$9,215
Total Events$99,897$99,897$24,575$75,322
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
Accrued Payroll$9,781
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
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

No review was or will be conducted.

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

No documents available to the public.

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

Financial Audit is presented to the Board and approved. Audited financial statements numbers are used in preparing the 990.

Form 990, Part VI, Line 15B - Compensation Review & Approval Process

Board of Directors reviews executive director's performance and approves compensation on an annual basis.

Form 990, Part VI, Line 19 -Organization documents publicily available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Comprehensive Addiction Programs Inc
EIN
94-2233147
Phone
5592645096
Address
2445 W Whitesbridge Road, Fresno, CA 93706

Signing Officer

Name
John Stewart
Title
President
Signed
2016-04-28
Discuss with paid preparer
Yes

Organization Details

Formed
1973
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
7
Employees
30

Preparer

Firm
Rebecca a Nunes CPA
Address
550 W ALLUVIAL AVE STE 105, FRESNO, CA 93711-5857
Preparer
Rebecca Nunes
Phone
5594124491
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IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MissionDesc0Client Rehabilitation
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt078068
IRS990/NetAssetsOrFundBalancesEOYAmt0-66018
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt075322
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt075322
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt04618
IRS990/OccupancyGrp/ProgramServicesAmt041558
IRS990/OccupancyGrp/TotalAmt046176
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03254
IRS990/OfficeExpensesGrp/ProgramServicesAmt013017
IRS990/OfficeExpensesGrp/TotalAmt016271
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt03526
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0107987
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0111513
IRS990/OtherExpensesGrp/Desc0Food
IRS990/OtherExpensesGrp/Desc1Program Supplies
IRS990/OtherExpensesGrp/Desc2Repairs & Maintenance
IRS990/OtherExpensesGrp/Desc3Bank Charges
IRS990/OtherExpensesGrp/ProgramServicesAmt093581
IRS990/OtherExpensesGrp/ProgramServicesAmt139717
IRS990/OtherExpensesGrp/ProgramServicesAmt227091
IRS990/OtherExpensesGrp/ProgramServicesAmt326617
IRS990/OtherExpensesGrp/TotalAmt093581
IRS990/OtherExpensesGrp/TotalAmt139717
IRS990/OtherExpensesGrp/TotalAmt227091
IRS990/OtherExpensesGrp/TotalAmt326617
IRS990/OtherLiabilitiesGrp/BOYAmt09781
IRS990/OtherLiabilitiesGrp/EOYAmt09781
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0568922
IRS990/OtherSalariesAndWagesGrp/TotalAmt0568922
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04196
IRS990/PayrollTaxesGrp/ProgramServicesAmt067216
IRS990/PayrollTaxesGrp/TotalAmt071412
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt02147
IRS990/PensionPlanContributionsGrp/TotalAmt02147
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt012984
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0County Revenue
IRS990/ProgramServiceRevenueGrp/Desc1Food Stamps
IRS990/ProgramServiceRevenueGrp/Desc2Other Service Revenue
IRS990/ProgramServiceRevenueGrp/Desc3Private Pay
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0340407
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1541
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt22890
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3673866
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0340407
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1541
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22890
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3673866
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt040632
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0163
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0503685
IRS990/PYOtherRevenueAmt019814
IRS990/PYProgramServiceRevenueAmt01020847
IRS990/PYRevenuesLessExpensesAmt0-133647
IRS990/PYSalariesCompEmpBnftPaidAmt0711418
IRS990/PYTotalExpensesAmt01215103
IRS990/PYTotalRevenueAmt01081456
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-144086
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0162410
IRS990/SavingsAndTempCashInvstGrp/EOYAmt015468
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt012861
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt012861
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt058
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt058
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt075322
IRS990ScheduleA/OtherIncome170Grp/TotalAmt075322
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt012861
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt012861
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt012861
IRS990ScheduleA/TotalSupportAmt088241
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0112149
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0169458
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0281607
IRS990ScheduleD/EquipmentGrp/BookValueAmt02872
IRS990ScheduleD/EquipmentGrp/DepreciationAmt066231
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt069103
IRS990ScheduleD/LandGrp/BookValueAmt045385
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt045385
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt022407
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt022409
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt09781
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Accrued Payroll
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0160408
IRS990ScheduleD/TotalLiabilityAmt09781
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt024575
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Dinner
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Fireworks
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt010686
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt010686
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt072742
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt018760
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt08395
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt099897
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt072742
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt018760
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt08395
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt099897

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.12$3.06$0.95$3.78$3.68$0.10
2023Summary only. Only limited summary data is available for this year.$1.82$2.87$1.05$1.30$2.08$0.79
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$0.87$0.26$1.54$1.39$0.15
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.13$0.00$0.13$0.08$0.47$0.40
2020Summary only. Only limited summary data is available for this year.$0.91$0.39$0.52$0.64$0.55$0.09
2019Summary only. Only limited summary data is available for this year.$0.89$0.46$0.43$2.15$2.10$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.85$0.47$0.37$1.90$2.01$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.89$0.42$0.47$1.77$1.59$0.18
2016Summary only. Only limited summary data is available for this year.$0.69$0.40$0.29$1.61$1.26$0.35
2015Detailed filing. Detailed filing data is available for this year.$0.28$0.35$0.07$1.11$1.25$0.14
2014Summary only. Only limited summary data is available for this year.$0.48$0.40$0.08$1.08$1.22$0.13
2013Summary only. Only limited summary data is available for this year.$0.60$0.39$0.21$1.14$1.16$0.02
2012Summary only. Only limited summary data is available for this year.$0.66$0.40$0.26$1.05$1.18$0.13
2011Summary only. Only limited summary data is available for this year.$0.53$0.12$0.41$0.99$1.07$0.08