Civic Intelligence

Mexican American Alcoholism Program Inc

EIN 94-2312757 • 501(c)3 • Sacramento, CA

Profile

To improve the general health and well being of the latino population and the residents of sacramento through the provisions of a myriad of social services aimed at alleviating the effects of substance abuse, lack of health services and other social needs that impact the community.

4241 Florin Road No 65Sacramento, CA 95823

www.maap.org

Siviq Scores

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

Liabilities / Assets

98th percentile

1.78x

Higher debt load relative to assets than 98% of similar nonprofits.

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

Liabilities / Revenue

92nd percentile

1.66x

Higher debt load relative to revenue than 92% of similar nonprofits.

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

Net Margin

43rd percentile

1.4%

Higher net margin than 43% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

23rd percentile

-4.9%

Faster asset growth than 23% of similar nonprofits.

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

Revenue Growth

17th percentile

-16%

Faster revenue growth than 17% of similar nonprofits.

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

Assets

Down

$2,154,076

Down $110,927 (-4.9%) from 2014

Liabilities

Down

$3,827,493

Down $148,979 (-3.7%) from 2014

Net Assets

Up

-$1,673,417

Up $38,052 (+2.2%) from 2014

Revenue

Down

$2,307,175

Down $432,362 (-16%) from 2014

Expenses

Down

$2,274,029

Down $480,932 (-17%) from 2014

Net Income

Up

$33,146

Up $48,570 (+315%) from 2014

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2011: $2,261,181Liabilities 2011: $3,749,559Net Assets 2011: -$1,488,3782011Assets 2012: $2,115,075Liabilities 2012: $3,810,140Net Assets 2012: -$1,695,0652012Assets 2013: $2,387,278Liabilities 2013: $4,083,323Net Assets 2013: -$1,696,0452013Assets 2014: $2,265,003Liabilities 2014: $3,976,472Net Assets 2014: -$1,711,4692014Assets 2015: $2,154,076Liabilities 2015: $3,827,493Net Assets 2015: -$1,673,4172015

Highlighted filing

2015

Assets$2,154,076
Liabilities$3,827,493
Net Assets-$1,673,417

Operations Trend

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

$4.0M$2.0M$0-$2.0MRevenue 2011: $3,591,810Expenses 2011: $3,839,371Net Income 2011: -$247,5612011Expenses 2012: $3,166,5092012Revenue 2013: $2,688,330Expenses 2013: $2,689,310Net Income 2013: -$9802013Revenue 2014: $2,739,537Expenses 2014: $2,754,961Net Income 2014: -$15,4242014Revenue 2015: $2,307,175Expenses 2015: $2,274,029Net Income 2015: $33,1462015

Highlighted filing

2015

Revenue$2,307,175
Expenses$2,274,029
Net Income$33,146

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 12, 2016
Return Version
2014v6.0
Gross Receipts
$2,307,175
Mission and Program Overview

Mission

To improve the general health and well being of the latino population and the residents of sacramento through the provisions of a myriad of social services aimed at alleviating the effects of substance abuse, lack of health services and other social needs that impact the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,171,845$2,087,390▼ $84,455
Cash and Non-Interest-Bearing Accounts$52,836$24,330▼ $28,506
Prepaid Expenses and Deferred Charges$2,040$11,908▲ $9,868
Savings and Temporary Cash Investments$7,578$8,069▲ $491
Accounts Receivable$15,642$4,944▼ $10,698
Total Assets$2,265,003$2,154,076▼ $110,927
Other Assets Total$15,062$17,435▲ $2,373
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,751,453$2,632,189▼ $119,264
Accounts Payable and Accrued Expenses$462,677$432,055▼ $30,622
Deferred Revenue$431,360$385,537▼ $45,823
Unsecured Notes Loans Payable$259,242$230,944▼ $28,298
Other Liabilities$71,740$146,768▲ $75,028
Total Liabilities$3,976,472$3,827,493▼ $148,979
Net Assets / Fund Balance
Unrestricted Net Assets$-1,711,469$-1,673,417▲ $38,052
Total Net Assets Fund Balance$-1,711,469$-1,673,417▲ $38,052
Total Liabilities and Net Assets / Fund Balance$2,265,003$2,154,076▼ $110,927

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,720,024$873,688$2,593,712
Land$361,118-$361,118
Equipment$4,057$255,259$259,316
Leasehold Improvements$2,191$1,212$3,403
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Paul CruzPresident and CEOFT$57,000$57,000

Board Members and Trustees

NameTitle
Marco RodriguezChairman
Amparo Perez-lemusVice Chair
Eva GonzalesDirector
Roberto PaezDirector
William CamposActing Treasurer
Cristina MoraSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$4,213
Program Service Revenue
$2,023,529
Investment Income
$0
Other Revenue
$279,433
All Other Contributions
$4,213
Change in Net Assets
$33,146

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,307,175
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,307,175
Total Revenue per Form 990
$2,307,175
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,340,101
Other Expenses$933,928
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$853,445$98,364-$951,809
Occupancy$183,385$29,853-$213,238
Payroll Taxes$165,337$26,915-$192,252
Interest-$192,021-$192,021
Other Employee Benefits$119,575$19,465-$139,040
Depreciation Depletion$12,700$102,671-$115,371
All Other Expenses$68,971$10,835-$79,806
Insurance$52,754$12,374-$65,128
Comp Disqual Persons-$57,000-$57,000
Fees for Services Accounting$39,647$5,839-$45,486
Other Expenses$28,207$3,970-$28,207
Office Expenses$14,533$2,366-$16,899
Travel$9,735$1,542-$11,277
Fees for Services Legal-$948-$948
Total Functional Expenses$1,699,857$574,172$0$2,274,029

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,274,029
Total Expenses per Audited Statements$2,274,029
Total Expenses per Form 990$2,274,029
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
Non-current Accrued Expenses$130,427
Other Accrued Expenses$16,341
Governance and Compliance

Governance Checklist

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

Line 11a explanation - the organization engages a certified public accounting firm to prepare the information and income tax returns. The certified public accountant, along with the assistance of organization management, prepare the required forms and schedules. A draft is then provide to management and the board for their review and approval. Upon approval, the information and income tax returns are filed.

Form 990, Part VI, Section B, Line 12C

The board obtains signed conflict-of-interest disclosure forms from each member annually. All potential conflicts are required to be disclosed when discovered and the board can take appropriate action to ensure conflicted members are recused where deemed appropriate.

Form 990, Part VI, Section B, Line 15

The board reviews and approves senior management compensation annually. Comparable compensation data is used to ensure compensation practices are reasonable and consistent. The board reviews and approves senior management compensation annually. Comparable compensation data is used to ensure compensation practices are reasonable and consistent.

Form 990, Part VI, Section C, Line 19

Upon request, the organization will make available public documents.

Filing and Contact Details

Filer

Filer Name
Mexican American Alcoholism Program Inc
EIN
94-2312757
Phone
9163942320
Address
4241 FLORIN ROAD NO 65, SACRAMENTO, CA 95823

Signing Officer

Name
Paul Cruz
Title
President & CEO
Phone
9163942320
Signed
2016-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Cruz
Formed
1975
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
32
Volunteers
0

Preparer

Firm
Chavez Silva & Company
Address
601 UNIVERSITY AVENUE SUITE 288, SACRAMENTO, CA 95825
Preparer
David R Chavez
Phone
9162734808
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Other adjustment - difference between audit and 990 4,906.

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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/PYTotalExpensesAmt02754961
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02739537
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt033146
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0272464
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01710876
IRS990/SavingsAndTempCashInvstGrp/BOYAmt07578
IRS990/SavingsAndTempCashInvstGrp/EOYAmt08069
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt04213
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01746
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0295878
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0655732
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0852043
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01809612
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01241
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01241
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt012063649
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt06969
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt05648
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt01405
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt016033
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt07517
IRS990ScheduleA/OtherIncome170Grp/TotalAmt037572
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97200
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt01809612
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt04213
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01746
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0295878
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0655732
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0852043
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01809612
IRS990ScheduleA/TotalSupportAmt01861752
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt013327
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt013327
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01720024
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0873688
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02593712
IRS990ScheduleD/EquipmentGrp/BookValueAmt04057
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0255259
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0259316
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02274029
IRS990ScheduleD/LandGrp/BookValueAmt0361118
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0361118
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt02191
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01212
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt03403
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt016341
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1130427
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER ACCRUED EXPENSES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NON-CURRENT ACCRUED EXPENSES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02307175
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02087390
IRS990ScheduleD/TotalExpensesPerForm990Amt02274029
IRS990ScheduleD/TotalLiabilityAmt0146768
IRS990ScheduleD/TotalRevenuePerForm990Amt02307175
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02307175
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02274029
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 11A EXPLANATION - THE ORGANIZATION ENGAGES A CERTIFIED PUBLIC ACCOUNTING FIRM TO PREPARE THE INFORMATION AND INCOME TAX RETURNS. THE CERTIFIED PUBLIC ACCOUNTANT, ALONG WITH THE ASSISTANCE OF ORGANIZATION MANAGEMENT, PREPARE THE REQUIRED FORMS AND SCHEDULES. A DRAFT IS THEN PROVIDE TO MANAGEMENT AND THE BOARD FOR THEIR REVIEW AND APPROVAL. UPON APPROVAL, THE INFORMATION AND INCOME TAX RETURNS ARE FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OBTAINS SIGNED CONFLICT-OF-INTEREST DISCLOSURE FORMS FROM EACH MEMBER ANNUALLY. ALL POTENTIAL CONFLICTS ARE REQUIRED TO BE DISCLOSED WHEN DISCOVERED AND THE BOARD CAN TAKE APPROPRIATE ACTION TO ENSURE CONFLICTED MEMBERS ARE RECUSED WHERE DEEMED APPROPRIATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REVIEWS AND APPROVES SENIOR MANAGEMENT COMPENSATION ANNUALLY. COMPARABLE COMPENSATION DATA IS USED TO ENSURE COMPENSATION PRACTICES ARE REASONABLE AND CONSISTENT. THE BOARD REVIEWS AND APPROVES SENIOR MANAGEMENT COMPENSATION ANNUALLY. COMPARABLE COMPENSATION DATA IS USED TO ENSURE COMPENSATION PRACTICES ARE REASONABLE AND CONSISTENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST, THE ORGANIZATION WILL MAKE AVAILABLE PUBLIC DOCUMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OTHER ADJUSTMENT - DIFFERENCE BETWEEN AUDIT AND 990 4,906.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02265003
IRS990/TotalAssetsEOYAmt02154076
IRS990/TotalAssetsGrp/BOYAmt02265003
IRS990/TotalAssetsGrp/EOYAmt02154076
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt04213
IRS990/TotalEmployeeCnt032
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0574172
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01699857
IRS990/TotalFunctionalExpensesGrp/TotalAmt02274029
IRS990/TotalGrossUBIAmt0272464
IRS990/TotalLiabilitiesBOYAmt03976472
IRS990/TotalLiabilitiesEOYAmt03827493
IRS990/TotalLiabilitiesGrp/BOYAmt03976472
IRS990/TotalLiabilitiesGrp/EOYAmt03827493
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-1711469
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-1673417
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01699857
IRS990/TotalProgramServiceRevenueAmt02023529
IRS990/TotalReportableCompFromOrgAmt057000
IRS990/TotalRevenueGrp/ExclusionAmt06969
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02023529
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02307175
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0272464
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02265003
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02154076
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01542
IRS990/TravelGrp/ProgramServicesAmt09735
IRS990/TravelGrp/TotalAmt011277
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-1711469
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-1673417
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0259242
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0230944
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04241 FLORIN ROAD NO 65
IRS990/USAddress/CityNm0SACRAMENTO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095823
IRS990/VotingMembersGoverningBodyCnt05

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