Civic Intelligence

Developmental Living Center

990 • Fiscal year 2019 • EIN 94-2474717

Jan 01, 2019 to Dec 31, 2019 • Filed on May 12, 2020

6518 Lang AvenueSacramento, CA 95823-1210

(916) 424-1111

Siviq Scores

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

Liabilities / Assets

74th percentile

0.05x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

74th percentile

0.03x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

46th percentile

1.9%

Higher net margin than 46% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

79th percentile

$5,200

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

52nd percentile

3.2%

Faster asset growth than 52% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

45th percentile

-2.1%

Faster revenue growth than 45% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$293,595

Up $9,166 (+3.2%) from 2018

Net Assets

Up

$279,287

Up $9,166 (+3.4%) from 2018

Liabilities

Flat

$14,308

Flat from 2018

Revenue

Down

$436,638

Down $9,512 (-2.1%) from 2018

Expenses

Up

$428,542

Up $9,026 (+2.2%) from 2018

Net Income

Down

$8,096

Down $18,538 (-70%) from 2018

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $103,659Liabilities 2011: $13,007Net Assets 2011: $90,6522011Assets 2012: $150,990Liabilities 2012: $12,185Net Assets 2012: $138,8052012Assets 2013: $169,235Liabilities 2013: $13,016Net Assets 2013: $156,2192013Assets 2014: $177,584Liabilities 2014: $13,007Net Assets 2014: $164,5772014Assets 2015: $203,331Liabilities 2015: $13,007Net Assets 2015: $190,3242015Assets 2016: $255,431Liabilities 2016: $0Net Assets 2016: $255,4312016Assets 2017: $263,412Liabilities 2017: $13,007Net Assets 2017: $250,4052017Assets 2018: $284,429Liabilities 2018: $14,308Net Assets 2018: $270,1212018Assets 2019: $293,595Liabilities 2019: $14,308Net Assets 2019: $279,2872019Assets 2020: $335,137Liabilities 2020: $23,885Net Assets 2020: $311,2522020Assets 2021: $368,374Liabilities 2021: $3,032Net Assets 2021: $365,3422021Assets 2022: $311,855Liabilities 2022: $3,561Net Assets 2022: $308,2942022Assets 2023: $251,592Liabilities 2023: $0Net Assets 2023: $251,5922023Assets 2024: $215,952Liabilities 2024: $0Net Assets 2024: $215,9522024

Highlighted filing

2019

Assets$293,595
Liabilities$14,308
Net Assets$279,287

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2011: $356,0312011Revenue 2012: $377,013Expenses 2012: $337,509Net Income 2012: $39,5042012Revenue 2013: $381,322Expenses 2013: $371,482Net Income 2013: $9,8402013Revenue 2014: $386,446Expenses 2014: $380,443Net Income 2014: $6,0032014Revenue 2015: $379,439Expenses 2015: $353,692Net Income 2015: $25,7472015Revenue 2016: $417,332Expenses 2016: $368,578Net Income 2016: $48,7542016Revenue 2017: $433,258Expenses 2017: $426,517Net Income 2017: $6,7412017Revenue 2018: $446,150Expenses 2018: $419,516Net Income 2018: $26,6342018Revenue 2019: $436,638Expenses 2019: $428,542Net Income 2019: $8,0962019Revenue 2020: $488,075Expenses 2020: $438,707Net Income 2020: $49,3682020Revenue 2021: $497,656Expenses 2021: $487,596Net Income 2021: $10,0602021Revenue 2022: $450,590Expenses 2022: $498,240Net Income 2022: -$47,6502022Revenue 2023: $603,831Expenses 2023: $620,093Net Income 2023: -$16,2622023Revenue 2024: $613,588Expenses 2024: $594,734Net Income 2024: $18,8542024

Highlighted filing

2019

Revenue$436,638
Expenses$428,542
Net Income$8,096
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
May 12, 2020
Return Version
2019v5.1
Gross Receipts
$436,638
Mission and Program Overview

Mission

Residential care facility for autistic adults. The center provides training in daily living skills, communication skills, attention skills, and socialization skills.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$270,121$279,287▲ $9,166
Savings and Temporary Cash Investments$221,710$248,324▲ $26,614
Land, Buildings, and Equipment, Net$44,971$44,971→ $0
Accounts Receivable$17,460$0▼ $17,460
Cash and Non-Interest-Bearing Accounts$288$300▲ $12
Total Assets$284,429$293,595▲ $9,166
Liabilities
Accounts Payable and Accrued Expenses$14,308$14,308→ $0
Total Liabilities$14,308$14,308→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$270,121$279,287▲ $9,166
Total Liabilities and Net Assets / Fund Balance$284,429$293,595▲ $9,166

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$89,757-
Land$11,800--
Equipment$33,171$30,098-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
June RossVice PresidentPT$5,200$5,200

Board Members and Trustees

NameTitle
Isarel TurnerPresident
Herb NiiyaBoard Member
Julia NiiyaBoard Member
Pat WilsonBoard Member
Mary Lou SabbatiniSecretary
Fred SabbatiniTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$436,372
Program Service Revenue
$0
Investment Income
$266
Other Revenue
$0
All Other Contributions
$10,097
Change in Net Assets
$8,096
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$326,418
Other Expenses$102,124
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$269,139$24,414$0$293,553
All Other Expenses$79,963$1,286$0$81,249
Payroll Taxes$25,364$2,301$0$27,665
Insurance$20,358$0$0$20,358
Current Officers, Directors, Trustees, and Key Employees$0$5,200$0$5,200
Fees for Services Accounting$0$395$0$395
Fees for Services Legal$0$122$0$122
Total Functional Expenses$394,824$33,718$0$428,542
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Filing and Contact Details

Filer

Filer Name
Developmental Living Center
EIN
94-2474717
Phone
9164241111
Address
6518 LANG AVENUE, SACRAMENTO, CA 95823-1210

Signing Officer

Name
Isarel Turner
Title
President
Phone
9164241111
Signed
2020-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Isarel Turner
Formed
1977
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
12
Volunteers
7

Preparer

Firm
Les Lombardo CPA
Address
9715 Weddington Circle, Granite Bay, CA 95746
Preparer
Les Lombardo CPA
Phone
9167734272
Supplemental Narrative

Additional Explanations

Pt VI, Line 12C

Met through Monthly Board Meetings

Pt VI, Line 11B

Reviewed by President and Treasurer-990 on File for Other Members

Form 990, Part IX, Line 24E

Food 23146. 23146. 0. 0.

Form 990, Part IX, Line 24E

Household/Dry Goods 6982. 6982. 0. 0.

Form 990, Part IX, Line 24E

Household Other 2208. 2208. 0. 0.

Form 990, Part IX, Line 24E

Consumer Personal Products 1495. 1495. 0. 0.

Form 990, Part IX, Line 24E

Maintenance and Repairs 5129. 5129. 0. 0.

Form 990, Part IX, Line 24E

Transporation Expense 10325. 10325. 0. 0.

Form 990, Part IX, Line 24E

PROFESSIONAL FEES (Med Consult) 14643. 14643. 0. 0.

Form 990, Part IX, Line 24E

Employee Training 2515. 2515. 0. 0.

Form 990, Part IX, Line 24E

Personal Property Tax 299. 269. 30. 0.

Form 990, Part IX, Line 24E

License and Permits 634. 634. 0. 0.

Form 990, Part IX, Line 24E

Bank Expense 54. 0. 54. 0.

Form 990, Part IX, Line 24E

Office Expense 780. 0. 780. 0.

Form 990, Part IX, Line 24E

Telephone/Internet 3317. 3017. 300. 0.

Form 990, Part IX, Line 24E

Utilities 7035. 7035. 0. 0.

Form 990, Part IX, Line 24E

Facility Expenses 1224. 1224. 0. 0.

Form 990, Part IX, Line 24E

Payroll Fees 1463. 1341. 122. 0.

Raw XML Appendix397 raw XML fields

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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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0436372
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0445971
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0433186
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0417287
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0379238
IRS990ScheduleA/Total509Grp/TotalAmt02112054
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02112479
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt089757
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt089757
IRS990ScheduleD/EquipmentGrp/BookValueAmt033171
IRS990ScheduleD/EquipmentGrp/DepreciationAmt030098
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt063269
IRS990ScheduleD/LandGrp/BookValueAmt011800
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt011800
IRS990ScheduleD/TotalBookValueLandBuildingsAmt044971
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Met through Monthly Board Meetings
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Reviewed by President and Treasurer-990 on File for Other Members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Food 23146. 23146. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Household/Dry Goods 6982. 6982. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Household Other 2208. 2208. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Consumer Personal Products 1495. 1495. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Maintenance and Repairs 5129. 5129. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Transporation Expense 10325. 10325. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PROFESSIONAL FEES (Med Consult) 14643. 14643. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Employee Training 2515. 2515. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Personal Property Tax 299. 269. 30. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11License and Permits 634. 634. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Bank Expense 54. 0. 54. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Office Expense 780. 0. 780. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Telephone/Internet 3317. 3017. 300. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Utilities 7035. 7035. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Facility Expenses 1224. 1224. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Payroll Fees 1463. 1341. 122. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0284429
IRS990/TotalAssetsEOYAmt0293595
IRS990/TotalAssetsGrp/BOYAmt0284429
IRS990/TotalAssetsGrp/EOYAmt0293595
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0436372
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt033718
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0394824
IRS990/TotalFunctionalExpensesGrp/TotalAmt0428542
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt014308
IRS990/TotalLiabilitiesEOYAmt014308
IRS990/TotalLiabilitiesGrp/BOYAmt014308
IRS990/TotalLiabilitiesGrp/EOYAmt014308
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0270121
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0279287
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0394824
IRS990/TotalReportableCompFromOrgAmt05200
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0266
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0436638
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0284429
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0293595
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06518 LANG AVE
IRS990/USAddress/CityNm0SACRAMENTO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095823
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ISAREL TURNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09164241111
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DEVELOPMENTAL LIVING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0DEVE
ReturnHeader/Filer/EIN0942474717
ReturnHeader/Filer/PhoneNum09164241111
ReturnHeader/Filer/USAddress/AddressLine1Txt06518 LANG AVENUE
ReturnHeader/Filer/USAddress/CityNm0SACRAMENTO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd0958231210
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId05618F66758CE59D994F643784F80C4C3B492693E
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId05618F66758CE59D994F643784F80C4C3B492693E
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0104.220.86.118
ReturnHeader/FilingSecurityInformation/IPDt02020-11-11
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm010:17:16
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Les Lombardo CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09715 Weddington Circle
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Granite Bay
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095746
ReturnHeader/PreparerPersonGrp/PhoneNum09167734272
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LES LOMBARDO CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02020-11-11T10:17:25-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

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.$2.16$0.00$2.16$6.14$5.95$0.19
2023Detailed filing. Detailed filing data is available for this year.$2.52$0.00$2.52$6.04$6.20$0.16
2022Detailed filing. Detailed filing data is available for this year.$3.12$0.04$3.08$4.51$4.98$0.48
2021Detailed filing. Detailed filing data is available for this year.$3.68$0.03$3.65$4.98$4.88$0.10
2020Detailed filing. Detailed filing data is available for this year.$3.35$0.24$3.11$4.88$4.39$0.49
2019Detailed filing. Detailed filing data is available for this year.$2.94$0.14$2.79$4.37$4.29$0.08
2018Detailed filing. Detailed filing data is available for this year.$2.84$0.14$2.70$4.46$4.20$0.27
2017Detailed filing. Detailed filing data is available for this year.$2.63$0.13$2.50$4.33$4.27$0.07
2016Detailed filing. Detailed filing data is available for this year.$2.55$0.00$2.55$4.17$3.69$0.49
2015Detailed filing. Detailed filing data is available for this year.$2.03$0.13$1.90$3.79$3.54$0.26
2014Detailed filing. Detailed filing data is available for this year.$1.78$0.13$1.65$3.86$3.80$0.06
2013Detailed filing. Detailed filing data is available for this year.$1.69$0.13$1.56$3.81$3.71$0.10
2012Summary only. Only limited summary data is available for this year.$1.51$0.12$1.39$3.77$3.38$0.40
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.13$0.91$3.56