Liabilities / Assets
86th percentile
Higher debt load relative to assets than 86% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
86th percentile
Higher debt load relative to assets than 86% of similar nonprofits.
Liabilities / Revenue
95th percentile
Higher debt load relative to revenue than 95% of similar nonprofits.
Net Margin
59th percentile
Higher net margin than 59% of similar nonprofits.
Top Officer Pay
66th percentile
Higher top officer pay than 66% of similar nonprofits.
Top officer pay equals 16.3% of source-year revenue.
Asset Growth
33rd percentile
Faster asset growth than 33% of similar nonprofits.
Revenue Growth
10th percentile
Faster revenue growth than 10% of similar nonprofits.
Assets
Up$8,899,487
Up $90,701 (+1.0%) from 2019
Net Assets
Up$2,129,924
Up $82,845 (+4.0%) from 2019
Liabilities
Up$6,769,563
Up $7,856 (+0.1%) from 2019
Revenue
Down$979,373
Down $642,148 (-40%) from 2019
Expenses
Down$896,528
Down $1,165,419 (-57%) from 2019
Net Income
Up$82,845
Up $523,271 (+119%) from 2019
To lease assets to a 501(c)3 organization.
The purchase and operation of real property leased to Encompass Community Services, a 501(c)(3) corporation, and to clients served by Encompass Community Services.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $5,991,036 | $5,815,321 | ▼ $175,715 |
| Cash and Non-Interest-Bearing Accounts | $1,207,031 | $1,774,082 | ▲ $567,051 |
| Other Notes and Loans Receivable, Net | $900,000 | $900,000 | → $0 |
| Accounts Receivable | $32,626 | $369,268 | ▲ $336,642 |
| Prepaid Expenses and Deferred Charges | $15,279 | $18,682 | ▲ $3,403 |
| Savings and Temporary Cash Investments | - | $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 | $8,808,786 | $8,899,487 | ▲ $90,701 |
| Other Assets Total | $662,814 | $22,134 | ▼ $640,680 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $5,646,366 | $6,652,066 | ▲ $1,005,700 |
| Accounts Payable and Accrued Expenses | $25,557 | $82,993 | ▲ $57,436 |
| Other Liabilities | $1,089,784 | $34,504 | ▼ $1,055,280 |
| Total Liabilities | $6,761,707 | $6,769,563 | ▲ $7,856 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $1,341,883 | $1,341,883 | → $0 |
| Net Assets Without Donor Restrictions | $705,196 | $788,041 | ▲ $82,845 |
| Total Net Assets Fund Balance | $2,047,079 | $2,129,924 | ▲ $82,845 |
| Total Liabilities and Net Assets / Fund Balance | $8,808,786 | $8,899,487 | ▲ $90,701 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $2,485,811 | $3,780,734 | $6,266,545 |
| Land | $3,316,375 | - | $3,316,375 |
| Equipment | - | $27,066 | $27,066 |
| Other Land Buildings | $13,135 | - | $13,135 |
| Name | Title |
|---|---|
| Stephen M La Berge | Chair |
| John Livingston | Vice Chairman |
| Joe Appenrodt | Director |
| Monica Martinez | Director |
| Sandy Kaplan | Director |
| Trey Dunbar | Director |
| Paul O'Brien | Secretary/Treas |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Paul Gordon | Legal | 728 Arimo Ave, Oakland, CA 94610 | $104,675 |
| Line Item | Amount |
|---|---|
| Other Expenses | $884,051 |
| Salaries, Compensation, and Employee Benefits | $12,477 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Management | $165,356 | $55,118 | - | $220,474 |
| Depreciation Depletion | $189,805 | - | - | $189,805 |
| Fees for Services Legal | $2,240 | $160,000 | - | $162,240 |
| Occupancy | $83,099 | - | - | $83,099 |
| Interest | $54,698 | - | - | $54,698 |
| Fees for Services Accounting | - | $29,100 | - | $29,100 |
| Insurance | - | $15,278 | - | $15,278 |
| Fees for Services Other | $6,509 | $7,000 | - | $13,509 |
| Office Expenses | - | $10,783 | - | $10,783 |
| Other Salaries and Wages | - | $10,336 | - | $10,336 |
| Other Expenses | $6,306 | $8,463 | - | $6,306 |
| All Other Expenses | $1,915 | - | - | $1,915 |
| Other Employee Benefits | - | $1,250 | - | $1,250 |
| Payroll Taxes | - | $891 | - | $891 |
| Total Functional Expenses | $598,309 | $298,219 | $0 | $896,528 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
| Liability | Amount |
|---|---|
| Security Deposits | $31,241 |
| Other Liabilities | $3,263 |
“Delegated management duties of the organization to Front St. Administrative Services under the oversight and supervision of the CFSC, Inc. Board of Directors.”
“Yes, Encompass Community Services formerly served as CFSC's management agent, and as a result collected CFSC tenant rent money. Encompass deposited some of that money collected into its own bank account. Additionally, Encompass Community Services failed to deposit CFSC tenant rent subsidies into CFSC's bank account, depositing instead into its own account. CFSC filed a law suit against Encompass Community Services, which was settled through a Settlement Agreement. The Settlement Agreement addressed the tenant rents and subsidies that had been diverted.”
“Form 990 is prepared by an outside tax professional based on information provided by the organization. The form is then reviewed by the organization's Chair and Audit Committee, and questions are referred to the outside tax professional. After a full review (with modifications where necessary), the final version of the tax return is provided to the Board of Directors, along with the Audit Committee's recommendation, for approval. Once approved by the Board, the return is then finalized and electronically filed with the taxing authorities”
“Each member of the Board of Directors is requested to sign an Annual Conflicts of Interest Statement.”
“Governing documents, conflict of interest policy and financial statements are available upon written request to the Organization's Board of Directors.”
“CFSC, Inc. is exempt from federal and California income taxes under Section 501(c)(3) of the Internal revenue Code (IRC) and the corresponding California provisions, except to the extent of unrelated business income (UBIT) as defined by the IRC.CFSC accounts for uncertainty in income taxes using a recognition threshold of more-likely-than-not to be sustained upon examination by the appropriate tax authority. Measurement of the tax uncertainty occurs if the recognition threshold is met. CFSC determined there were no tax uncertainties that met the recognition threshold in 2020.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 25557 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 82993 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 32626 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 369268 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | The purchase and operation of real property leased to Encompass Community Services, a 501(c)(3) corporation, and to clients served by Encompass Community Services. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 1915 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 1915 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Front Street Admin Services |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8314200120 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 303 Water St STE 10 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SANTA CRUZ |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 95060 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1207031 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1774082 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 0 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | true |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 104675 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 728 Arimo Ave |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | Oakland |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 94610 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | Paul Gordon |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | Legal |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 64705 |
| IRS990/CYOtherExpensesAmt | 0 | 884051 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 914668 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 82845 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 12477 |
| IRS990/CYTotalExpensesAmt | 0 | 896528 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 979373 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | true |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 189805 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 189805 |
| IRS990/Desc | 0 | The purchase and operation of real property, vehicles and equipment for the purpose of leasing to Encompass Community Services, a 501(c)(3) corporation, and to clients served by Encompass Community Services. CFSC also has made loans to Encompass on favorable terms. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | true |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1341883 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1341883 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 1 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 598309 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 29100 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 29100 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 160000 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 2240 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 162240 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 55118 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 165356 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 220474 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 7000 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 6509 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 13509 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282FiledCnt | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 9165 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Monica Martinez |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Stephen M La Berge |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | John Livingston |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Paul O'Brien |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Joe Appenrodt |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Sandy Kaplan |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Trey Dunbar |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 150442 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Chair |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Vice Chairman |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Secretary/Treas |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Director |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1981 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 979373 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 15278 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 15278 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 54698 |
| IRS990/InterestGrp/TotalAmt | 0 | 54698 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 64705 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 64705 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 9 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 3807800 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 5991036 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 5815321 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 9623121 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | true |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | To devote efforts toward fundraising activities, supportive services, and the obtaining of facilities, vehicles and equipment for the benefit of Encompass Community Services, a 501(c)(3) corporation. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 5646366 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 6652066 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2047079 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2129924 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 705196 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 788041 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 83099 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 83099 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 10783 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 10783 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 662814 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 22134 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 1250 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 1250 |
| IRS990/OtherExpensesGrp/Desc | 0 | Repairs & maintenance |
| IRS990/OtherExpensesGrp/Desc | 1 | Landscaping and gardening |
| IRS990/OtherExpensesGrp/Desc | 2 | Tax, License, & Fees |
| IRS990/OtherExpensesGrp/Desc | 3 | Furnishings and equipment |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 8463 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 68496 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 19885 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 6306 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 68496 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 19885 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 8463 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 6306 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 1089784 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 34504 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 10336 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 10336 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 900000 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 900000 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 891 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 891 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 15279 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 18682 |
| IRS990/PrincipalOfficerNm | 0 | Stephen M La Berge |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 531110 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 531390 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Lease Income |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Service Income |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 895074 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 19594 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 895074 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 19594 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 665184 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 2061947 |
| IRS990/PYOtherRevenueAmt | 0 | 32090 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 924247 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -440426 |
| IRS990/PYTotalExpensesAmt | 0 | 2061947 |
| IRS990/PYTotalRevenueAmt | 0 | 1621521 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 82845 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 916762 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd | 0 | true |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd | 0 | false |
| IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesEngagedOrgInvlmntInd | 0 | true |
| IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesFurtherExemptPrpsInd | 0 | true |
| IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesTestInd | 0 | X |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd | 0 | true |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd | 0 | true |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd | 0 | true |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | Schedule A, Part I, Line 12g (A)(vi) CFSC, Inc. owns, operates and maintains residential and office buildings that are leased to Encompass Community Services on favorable terms for the operation of programs. CFSC, Inc. also owns, operates, and maintains residential facilities providing long term affordable housing for chronically homeless and persons with mental health disabilities for whom Encompass Community Services provides services through its programs. In addition, CFSC, Inc. has made loans to Encompass Community Services on favorable terms. CFSC, Inc. has not attempted to estimate the fair market value of the support it provides to Encompass Community Services, but that value is substantial. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 1 | The CFSC, Inc. By-laws requires that 40% of the seats on the CFSC, Inc. Board (Except that at all times should be less than 50%) rounded up to the nearest whole number, must be approved by the Encompass Board of Trustees. This provision of the CFSC, Inc. By-laws can only be amended with the approval of the Encompass Community Services Board of Trustees. The By-laws also requires that at all times, one of the directors is the Encompass Community Services Chief Executive Officer. For the period ending June 30, 2020, Monica Martinez served as CEO of Encompass Community Services and as a member of the Board of Directors for CFSC, Inc. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 2 | CFSC, Inc. owns, operates and maintains residential and office buildings that are leased to Encompass Community Services on favorable terms for the operation of programs. CFSC, Inc. also owns, operates, and maintains residential facilities providing long-term affordable housing for chronically homeless and persons with mental health disabilities for whom Encompass Community Services provides services through its programs. In addition, CFSC, Inc. has made loans to Encompass Community Services on favorable terms. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 3 | In order to operate sustainable programs, Encompass Community Services must have long term access to properties. These properties require management and maintenance. In addition, many of Encompass Community Services' clients require supportive housing in order to receive consistent treatment in Encompass Community Services programs. CFSC, Inc. provides this housing. Encompass Community Services would need to identify, acquire, manage and maintain program properties and supportive housing, and would incur the costs and be subject to the liabilities of doing so, if CFSC, Inc. were not performing these functions. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | Part I: Additional Information |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 1 | Part IV, Section D, Line 3: Role The Organization's Supported Orgs. Played |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 2 | Part IV, Section E, Line 2a: Identify Supported Orgs. and Explain How Activities Furthered Exempt Pu |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 3 | Part IV, Section E, Line 2b: Reasons For The Organization's Position |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 237275290 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | true |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 0 | 10 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | Encompass Community Services |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType3FuncIntInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 2485811 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 3780734 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 6266545 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 27066 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 27066 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 3316375 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 3316375 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 13135 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 13135 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 3263 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 31241 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | OTHER LIABILITIES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | SECURITY DEPOSITS |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | CFSC, Inc. is exempt from federal and California income taxes under Section 501(c)(3) of the Internal revenue Code (IRC) and the corresponding California provisions, except to the extent of unrelated business income (UBIT) as defined by the IRC.CFSC accounts for uncertainty in income taxes using a recognition threshold of more-likely-than-not to be sustained upon examination by the appropriate tax authority. Measurement of the tax uncertainty occurs if the recognition threshold is met. CFSC determined there were no tax uncertainties that met the recognition threshold in 2020. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X : FIN48 Footnote |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 5815321 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 34504 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | false |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | false |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | false |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 150442 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 9165 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | Monica Martinez |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | Director |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 159607 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | false |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Delegated management duties of the organization to Front St. Administrative Services under the oversight and supervision of the CFSC, Inc. Board of Directors. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Yes, Encompass Community Services formerly served as CFSC's management agent, and as a result collected CFSC tenant rent money. Encompass deposited some of that money collected into its own bank account. Additionally, Encompass Community Services failed to deposit CFSC tenant rent subsidies into CFSC's bank account, depositing instead into its own account. CFSC filed a law suit against Encompass Community Services, which was settled through a Settlement Agreement. The Settlement Agreement addressed the tenant rents and subsidies that had been diverted. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Form 990 is prepared by an outside tax professional based on information provided by the organization. The form is then reviewed by the organization's Chair and Audit Committee, and questions are referred to the outside tax professional. After a full review (with modifications where necessary), the final version of the tax return is provided to the Board of Directors, along with the Audit Committee's recommendation, for approval. Once approved by the Board, the return is then finalized and electronically filed with the taxing authorities |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Each member of the Board of Directors is requested to sign an Annual Conflicts of Interest Statement. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Governing documents, conflict of interest policy and financial statements are available upon written request to the Organization's Board of Directors. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Line 5: Description of Material Diversion of Assets |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Line 11b: Form 990 Review Process |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Line 19: Other Organization Documents Publicly Available |
| IRS990ScheduleR/AssetExchangeInd | 0 | false |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | false |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | false |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | CFSC Inc |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | Lotus Apartments LLC |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN | 0 | 462657670 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt | 0 | 3431249 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd | 0 | CA |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt | 0 | Charitable |
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Displayed year
2020 • Form 990Detailed filing. Detailed filing data is available for this year.