Civic Intelligence

Senior Access

990 • Fiscal year 2015 • EIN 94-2268460

Jul 01, 2014 to Jun 30, 2015 • Filed on May 09, 2016

70 Skyview Terrace Bldg BSan Rafael, CA 94903

(415) 491-2500

Siviq Scores

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

Liabilities / Assets

69th percentile

0.19x

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

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

52nd percentile

0.05x

Higher debt load relative to revenue than 52% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

20th percentile

-11%

Higher net margin than 20% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M 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

5th percentile

-31%

Faster asset growth than 5% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

34th percentile

-3.9%

Faster revenue growth than 34% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$156,936

Down $70,158 (-31%) from 2014

Net Assets

Down

$126,843

Down $72,783 (-36%) from 2014

Liabilities

Up

$30,093

Up $2,625 (+9.6%) from 2014

Revenue

Down

$643,339

Down $26,045 (-3.9%) from 2014

Expenses

Up

$716,122

Up $59,064 (+9.0%) from 2014

Net Income

Down

-$72,783

Down $85,109 (-690%) from 2014

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $544,053Liabilities 2011: $58,427Net Assets 2011: $485,6262011Assets 2012: $420,290Liabilities 2012: $54,762Net Assets 2012: $365,5282012Assets 2013: $221,048Liabilities 2013: $33,748Net Assets 2013: $187,3002013Assets 2014: $227,094Liabilities 2014: $27,468Net Assets 2014: $199,6262014Assets 2015: $156,936Liabilities 2015: $30,093Net Assets 2015: $126,8432015Assets 2016: $128,417Liabilities 2016: $25,922Net Assets 2016: $102,4952016Assets 2017: $108,965Liabilities 2017: $25,138Net Assets 2017: $83,8272017Assets 2018: $57,092Liabilities 2018: $52,055Net Assets 2018: $5,0372018

Highlighted filing

2015

Assets$156,936
Liabilities$30,093
Net Assets$126,843

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,002,173Expenses 2011: $762,591Net Income 2011: $239,5822011Revenue 2012: $627,347Expenses 2012: $792,445Net Income 2012: -$165,0982012Revenue 2013: $653,591Expenses 2013: $831,819Net Income 2013: -$178,2282013Revenue 2014: $669,384Expenses 2014: $657,058Net Income 2014: $12,3262014Revenue 2015: $643,339Expenses 2015: $716,122Net Income 2015: -$72,7832015Revenue 2016: $699,334Expenses 2016: $723,682Net Income 2016: -$24,3482016Revenue 2017: $636,674Expenses 2017: $655,423Net Income 2017: -$18,7492017Revenue 2018: $640,299Expenses 2018: $719,089Net Income 2018: -$78,7902018

Highlighted filing

2015

Revenue$643,339
Expenses$716,122
Net Income-$72,783
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 9, 2016
Return Version
2014v6.0
Gross Receipts
$643,339
Mission and Program Overview

Mission

Senior Access's mission is to help Marin's older and disabled adults remain independent and part of the community for as long as possible.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$46,267$110,243▲ $63,976
Cash and Non-Interest-Bearing Accounts$117,601$22,840▼ $94,761
Prepaid Expenses and Deferred Charges$9,913$9,224▼ $689
Pledges and Grants Receivable$46,711$9,211▼ $37,500
Accounts Receivable$2,432$3,936▲ $1,504
Land, Buildings, and Equipment, Net$4,170$1,482▼ $2,688
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-
Inventories for Sale or Use-$0-
Total Assets$227,094$156,936▼ $70,158
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$25,468$29,638▲ $4,170
Deferred Revenue$2,000$455▼ $1,545
Total Liabilities$27,468$30,093▲ $2,625
Net Assets / Fund Balance
Unrestricted Net Assets$127,093$126,843▼ $250
Temporarily Rstr Net Assets$72,533--
Total Net Assets Fund Balance$199,626$126,843▼ $72,783
Total Liabilities and Net Assets / Fund Balance$227,094$156,936▼ $70,158

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$909$132,786$133,695
Equipment$573$34,557$35,130
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Martha JimenezAccountantPT$40,000$40,000
James WardExecutive DirectorPT$30,000$30,000

Board Members and Trustees

NameTitle
Robert NationsPresident
Greg BrockbankVice President
Ariana MyersDirector
Damon ConnollyDirector
Dana PeppDirector
Irwin TarantoDirector
Noah DreverDirector
Polly ElkinDirector
Judy HebertSecretary
Joseph SpinelliTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$219,853
Program Service Revenue
$419,171
Investment Income
$635
Other Revenue
$3,680
All Other Contributions
$137,253
Change in Net Assets
$-72,783

Audited Revenue Reconciliation

Revenue per Audited Statements
$643,339
Revenue Not Reported on Form 990
$12,370
Total Revenue per Audited Statements
$655,709
Total Revenue per Form 990
$643,339
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$439,723
Other Expenses$276,399
Total Fundraising Expense$41,478
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$287,284-$18,905$306,189
Current Officers, Directors, Trustees, and Key Employees$3,087$60,532$6,381$70,000
Occupancy$34,302$5,787$2,669$42,758
Payroll Taxes$30,548$4,801$2,393$37,742
Other Employee Benefits$24,396$113$1,283$25,792
Fees for Services Accounting-$13,008-$13,008
Fees for Services Other$3,134$9,580-$12,714
All Other Expenses$5,456$1,898$1,442$8,796
Insurance$5,444$535$428$6,407
Other Expenses$108$128$5,149$5,257
Office Expenses$2,853$495$242$3,590
Depreciation Depletion$816$1,872-$2,688
Advertising$245-$100$345
Travel$85$64$37$186
Total Functional Expenses$572,605$102,039$41,478$716,122

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$728,492
Expenses per Audited Statements$716,122
Total Expenses per Form 990$716,122
Expenses Not Reported on Form 990$12,370
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-
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 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
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 11B: Form 990 Review Process

The draft of the form 990 is presented to the finance committee at the monthly meeting. It is reviewed by the entire committee under the guidance of the chair and upon approval the chair brings the information to the board with a recommendation. A board resolution is offered for vote and the vote is documented in the board minutes.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The governing documents, including the conflict of interest policy, are enforced through careful application of the administrative policies and procedures.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The board president reviews the annual california compensation and benefit survey conducted by the center for non-profit management to review comparable data for like businesses and geographic location. This data in conjunction with the performance review serves as the basis for compensation.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The executive director reviews the annual california compensation and benefit survey conducted by the center for non-profit management to review comparable data for like businesses and geographic location. This data in conjunction with the performance evaluations serves as the basis for salary compensation.

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

All documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Senior Access
EIN
94-2268460
Phone
4154912500
Address
70 SKYVIEW TERRACE BLDG B, SAN RAFAEL, CA 94903

Signing Officer

Name
James Ward
Title
Executive Director
Signed
2016-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Ward
Formed
1973
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
26
Volunteers
52

Preparer

Firm
Doran & Associates
Address
55 MITCHELL BOULEVARD STE 3, SAN RAFAEL, CA 94903
Preparer
Lisa Doran CPA
Phone
4154911130
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

ASC 740-10, Accounting for Uncertainty in Income Taxes - The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires the Corporation to report information regarding its exposure to various tax positions taken by the Corporation. The Corporation has determined whether any tax positions have met the recognition threshold and have measured the Corporation's exposure to those tax positions. Management believes that the Corporation has adequately addressed all relevant tax positions and that there are no unrecorded tax liabilities. Federal and state tax authorities generally have the right to examine and audit the previous three years of tax returns filed. Any interest or penalties assessed to the Corporation are recorded in operating expenses. No interest or penalties from federal or state tax authorities were recorded in the accompanying financial statements.

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IRS990/MissionDesc0Senior Access's mission is to help Marin's older and disabled adults remain independent and part of the community for as long as possible.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Outing Club provides three days each week ongoing adventures for persons suffering from early stage Alzheimers disease or related dementias who are not ready for our ADC program. Coordinated by trained staff, the Outing Club travels to exciting locations such as Strybing Aboretum, de Young Museum, Asian Art Museum, the Jelly Belly Factory, Scharffen Berger Chocolate Factory, Muir Woods National Monument, etc. The cost of the outing includes transportation, snacks, a boxed or sit-down meal at a restaurant and admission fees to museums and/or parks.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Outreach and Education is ongoing in Marin County and includes presentations on the benefits of memory wellness and brain fitness Senior Access programs for older adults and their caregivers made to healthcare providers, hospitals, civic organizations, social services clubs, geriatric care managers, libraries and congregations. Periodically, workshops are given by experts for caregivers and others on topics of interest such as finances, self-care, etc.
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