Civic Intelligence

Strategies for Change Inc

990 • Fiscal year 2014 • EIN 94-2600143

Jul 01, 2013 to Jun 30, 2014 • Filed on Sep 22, 2014

4441 Auburn Blvd Room E95841

(916) 473-5764

Siviq Scores

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

Liabilities / Assets

84th percentile

0.67x

Higher debt load relative to assets than 84% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

80th percentile

0.69x

Higher debt load relative to revenue than 80% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

56th percentile

4.8%

Higher net margin than 56% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

45th percentile

0.9%

Faster asset growth than 45% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

56th percentile

6.1%

Faster revenue growth than 56% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2011 to 2014

Assets

Up

$2,687,747

Up $23,450 (+0.9%) from 2013

Net Assets

Up

$879,990

Up $126,786 (+17%) from 2013

Liabilities

Down

$1,807,757

Down $103,336 (-5.4%) from 2013

Revenue

$2,617,003

No earlier filing loaded for comparison.

Expenses

Up

$2,490,217

Up $406,227 (+19%) from 2013

Net Income

$126,786

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $2,498,747Liabilities 2011: $2,250,823Net Assets 2011: $247,9242011Assets 2012: $2,615,508Liabilities 2012: $2,105,738Net Assets 2012: $509,7702012Assets 2013: $2,664,297Liabilities 2013: $1,911,093Net Assets 2013: $753,2042013Assets 2014: $2,687,747Liabilities 2014: $1,807,757Net Assets 2014: $879,9902014Assets 2015: $2,479,865Liabilities 2015: $1,752,160Net Assets 2015: $727,7052015Assets 2016: $2,488,131Liabilities 2016: $1,872,374Net Assets 2016: $615,7572016Assets 2017: $2,396,005Liabilities 2017: $1,748,991Net Assets 2017: $647,0142017Assets 2018: $2,268,665Liabilities 2018: $1,786,515Net Assets 2018: $482,1502018Assets 2019: $2,253,292Liabilities 2019: $2,375,648Net Assets 2019: -$122,3562019Assets 2020: $2,445,920Liabilities 2020: $2,333,845Net Assets 2020: $112,0752020Assets 2021: $1,726,989Liabilities 2021: $1,080,144Net Assets 2021: $646,8452021Assets 2022: $1,659,716Liabilities 2022: $1,006,126Net Assets 2022: $653,5902022Assets 2023: $1,605,569Liabilities 2023: $946,170Net Assets 2023: $659,3992023Assets 2024: $20,759Liabilities 2024: $0Net Assets 2024: $20,7592024

Highlighted filing

2014

Assets$2,687,747
Liabilities$1,807,757
Net Assets$879,990

Operations Trend

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

$4.0M$2.0M$0-$2.0MRevenue 2011: $2,193,918Expenses 2011: $2,032,942Net Income 2011: $160,9762011Expenses 2012: $2,037,4832012Expenses 2013: $2,083,9902013Revenue 2014: $2,617,003Expenses 2014: $2,490,217Net Income 2014: $126,7862014Revenue 2015: $2,266,310Expenses 2015: $2,418,594Net Income 2015: -$152,2842015Revenue 2016: $2,618,786Expenses 2016: $2,823,328Net Income 2016: -$204,5422016Revenue 2017: $2,810,095Expenses 2017: $2,778,838Net Income 2017: $31,2572017Revenue 2018: $2,879,131Expenses 2018: $3,043,994Net Income 2018: -$164,8632018Revenue 2019: $2,716,575Expenses 2019: $3,321,081Net Income 2019: -$604,5062019Revenue 2020: $3,386,085Expenses 2020: $3,151,654Net Income 2020: $234,4312020Revenue 2021: $558,432Expenses 2021: $110,630Net Income 2021: $447,8022021Revenue 2022: $114,063Expenses 2022: $107,318Net Income 2022: $6,7452022Revenue 2023: $114,061Expenses 2023: $108,252Net Income 2023: $5,8092023Revenue 2024: $76,058Expenses 2024: $714,698Net Income 2024: -$638,6402024

Highlighted filing

2014

Revenue$2,617,003
Expenses$2,490,217
Net Income$126,786
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Sep 22, 2014
Return Version
2013v3.1
Gross Receipts
$2,617,003
Mission and Program Overview

Mission

To provide exemplary evidence based substance abuse treatment and mental health, co-occuring and support services for adults and families to promote self-sufficiency, health and wholeness in the community environment.

The mission is to provide exemplary evidence based substance abuse treatment and mental health, co-occurring support services for adults, youth families to promote self-sufficiency, health wholeness in a collaborative community setting.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,074,618$2,059,343▼ $15,275
Accounts Receivable$227,390$322,413▲ $95,023
Cash and Non-Interest-Bearing Accounts$328,114$288,536▼ $39,578
Prepaid Expenses and Deferred Charges$2,370$3,680▲ $1,310
Total Assets$2,664,297$2,687,747▲ $23,450
Other Assets Total$31,805$13,775▼ $18,030
Liabilities
Other Liabilities$1,744,659$1,472,395▼ $272,264
Accounts Payable and Accrued Expenses$166,434$335,362▲ $168,928
Total Liabilities$1,911,093$1,807,757▼ $103,336
Net Assets / Fund Balance
Unrestricted Net Assets$753,204$879,990▲ $126,786
Total Net Assets Fund Balance$753,204$879,990▲ $126,786
Total Liabilities and Net Assets / Fund Balance$2,664,297$2,687,747▲ $23,450

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,495,738$350,818$1,846,556
Land$500,000-$500,000
Equipment$63,605$48,330$111,935
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lauren LietsPresident
Kim ClarkeVice President
BJ DavisCo-executive director
Betsy MichelottiCo-executive director
Noah BaygellSecretary
Michael MillerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,519,371
Program Service Revenue
$51,425
Investment Income
$0
Other Revenue
$46,207
All Other Contributions
$184,262
Change in Net Assets
$126,786

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,617,003
Total Revenue per Audited Statements
$2,617,003
Total Revenue per Form 990
$2,617,003
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,669,345
Other Expenses$820,872
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,433,539$23,502-$1,457,041
Other Employee Benefits$206,302$6,002-$212,304
Occupancy$118,531$24,037-$142,568
Interest$105,721$3,467-$109,188
Other Expenses$68,649$2,098-$70,747
Fees for Services Other$66,902$1,631-$68,533
Depreciation Depletion$56,713$3,620-$60,333
All Other Expenses$39,618$8,854-$48,472
Travel$38,773$3,011-$41,784
Office Expenses$25,967$403-$26,370
Insurance$17,315--$17,315
Information Technology$12,385$4,321-$16,706
Total Functional Expenses$2,409,271$80,946$0$2,490,217

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,490,217
Total Expenses per Audited Statements$2,490,217
Total Expenses per Form 990$2,490,217
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
Federal income taxes$1,472,395
bank loans-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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

The prepared annual return is given to management to review before filing.

Form 990, Part VI, Section B, Line 15

all compensation and annual increases are approved by the Board of Directors

Form 990, Part VI, Section C, Line 5

the governing documents and financial statements are available upon request

Filing and Contact Details

Filer

EIN
94-2600143
Phone
9164735764

Signing Officer

Name
Betsy Michelotti
Title
CoED
Signed
2014-09-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Betsy Michelotti
Formed
1979
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
80

Preparer

Preparer
Andrew V Topchiy CPA
Phone
9164246233
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

Program Service Expenses 480,423, Grants and allocations 0, Revenue 0 Case Management

Form 990, Part III, Line 4D

Program Service Expenses 84,360, Grants and allocations 0, Revenue 0 Mental Health

Form 990, Part XII, Line 2

Annual audit is performed by independent CPA firm to make sure organization is in compliance.

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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02327424
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02299329
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02189464
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02148187
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt011581407
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt04454
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt04454
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99960
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportPY170Pct00.99950
IRS990ScheduleA/PublicSupportTotal170Amt011581407
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02617003
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02327424
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02299329
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02189464
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02148187
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt011581407
IRS990ScheduleA/TotalSupportAmt011585861
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01495738
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0350818
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01846556
IRS990ScheduleD/EquipmentGrp/BookValueAmt063605
IRS990ScheduleD/EquipmentGrp/DepreciationAmt048330
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0111935
IRS990ScheduleD/ExpensesSubtotalAmt02490217
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0500000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0500000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01472395
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1bank loans
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueSubtotalAmt02617003
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02059343
IRS990ScheduleD/TotalExpensesPerForm990Amt02490217
IRS990ScheduleD/TotalLiabilityAmt01472395
IRS990ScheduleD/TotalRevenuePerForm990Amt02617003
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02617003
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02490217
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Program Service Expenses 480,423, Grants and allocations 0, Revenue 0 Case Management
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Program Service Expenses 84,360, Grants and allocations 0, Revenue 0 Mental Health
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The prepared annual return is given to management to review before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3all compensation and annual increases are approved by the Board of Directors
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4the governing documents and financial statements are available upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Annual audit is performed by independent CPA firm to make sure organization is in compliance.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section b, Line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section b, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section c, Line 5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XII, Line 2
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02664297
IRS990/TotalAssetsEOYAmt02687747
IRS990/TotalAssetsGrp/BOYAmt02664297
IRS990/TotalAssetsGrp/EOYAmt02687747
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02519371
IRS990/TotalEmployeeCnt080
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt080946
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02409271
IRS990/TotalFunctionalExpensesGrp/TotalAmt02490217
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01911093
IRS990/TotalLiabilitiesEOYAmt01807757
IRS990/TotalLiabilitiesGrp/BOYAmt01911093
IRS990/TotalLiabilitiesGrp/EOYAmt01807757
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0753204
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0879990
IRS990/TotalOtherProgSrvcExpenseAmt0564783
IRS990/TotalProgramServiceExpensesAmt02409271
IRS990/TotalProgramServiceRevenueAmt051425
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt097632
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02617003
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02664297
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02687747
IRS990/TravelGrp/ManagementAndGeneralAmt03011
IRS990/TravelGrp/ProgramServicesAmt038773
IRS990/TravelGrp/TotalAmt041784
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0753204
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0879990
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine104441 Auburn blvd suite E
IRS990/USAddress/City0Sacramento
IRS990/USAddress/State0CA
IRS990/USAddress/ZIPCode095841
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0http://www.strategies4change.org/
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Betsy Michelotti
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CoED
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-09-22
ReturnHeader/Filer/BusinessName/BusinessNameLine10Strategies for Change Inc
ReturnHeader/Filer/BusinessNameControlTxt0STRA
ReturnHeader/Filer/EIN0942600143
ReturnHeader/Filer/PhoneNum09164735764
ReturnHeader/Filer/USAddress/AddressLine104441 Auburn Blvd Room E
ReturnHeader/Filer/USAddress/City0Sacramento
ReturnHeader/Filer/USAddress/State0CA
ReturnHeader/Filer/USAddress/ZIPCode095841
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Soler & Topchiy CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10910 Florin Rd Suite 111
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Sacramento
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0CA

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.02$0.00$0.02$0.08$0.71$0.64
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.61$0.95$0.66$0.11$0.11$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.66$1.01$0.65$0.11$0.11$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.73$1.08$0.65$0.56$0.11$0.45
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.45$2.33$0.11$3.39$3.15$0.23
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.25$2.38$0.12$2.72$3.32$0.60
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.27$1.79$0.48$2.88$3.04$0.16
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.40$1.75$0.65$2.81$2.78$0.03
2016Detailed filing. Detailed filing data is available for this year.$2.49$1.87$0.62$2.62$2.82$0.20
2015Summary only. Only limited summary data is available for this year.$2.48$1.75$0.73$2.27$2.42$0.15
2014Detailed filing. Detailed filing data is available for this year.$2.69$1.81$0.88$2.62$2.49$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.66$1.91$0.75$2.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.62$2.11$0.51$2.04
2011Summary only. Only limited summary data is available for this year.$2.50$2.25$0.25$2.19$2.03$0.16