Civic Intelligence

Cfsc Inc

990 • Fiscal year 2023 • EIN 94-2785529

Jul 01, 2022 to Jun 30, 2023 • Filed on Apr 24, 2024

Organization ProfileWWW.CFSCPROPERTIES.ORG
2115 7th AveSanta Cruz, CA 95062

(831) 420-0120

Siviq Scores

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

Liabilities / Assets

88th percentile

0.75x

Higher debt load relative to assets than 88% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

95th percentile

5.60x

Higher debt load relative to revenue than 95% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

6th percentile

-62%

Higher net margin than 6% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

71st percentile

$181,058

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 14.6% of source-year revenue.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

14th percentile

-6.3%

Faster asset growth than 14% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

67th percentile

18%

Faster revenue growth than 67% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets88th percentile

Assets

Down

$9,282,427

Down $619,450 (-6.3%) from 2022

Net Assets

Down

$2,327,790

Down $767,128 (-25%) from 2022

Liabilities

Up

$6,954,637

Up $147,678 (+2.2%) from 2022

Revenue And Expenses
Liabilities / Revenue95th percentileNet Margin6th percentile

Revenue

Up

$1,241,674

Up $185,634 (+18%) from 2022

Expenses

Up

$2,008,802

Up $906,303 (+82%) from 2022

Net Income

Down

-$767,128

Down $720,669 (-1551%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth14th percentile

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

$10M$5.0M$0Assets 2011: $5,819,043Liabilities 2011: $2,721,687Net Assets 2011: $3,097,3562011Assets 2012: $5,768,914Liabilities 2012: $2,902,356Net Assets 2012: $2,866,5582012Assets 2013: $5,966,926Liabilities 2013: $2,927,170Net Assets 2013: $3,039,7562013Assets 2014: $8,372,120Liabilities 2014: $5,409,953Net Assets 2014: $2,962,1672014Assets 2015: $9,439,102Liabilities 2015: $6,649,517Net Assets 2015: $2,789,5852015Assets 2016: $9,313,202Liabilities 2016: $6,740,251Net Assets 2016: $2,572,9512016Assets 2017: $9,179,405Liabilities 2017: $6,732,970Net Assets 2017: $2,446,4352017Assets 2018: $9,226,512Liabilities 2018: $6,707,960Net Assets 2018: $2,518,5522018Assets 2019: $8,808,786Liabilities 2019: $6,761,707Net Assets 2019: $2,047,0792019Assets 2020: $8,899,487Liabilities 2020: $6,769,563Net Assets 2020: $2,129,9242020Assets 2021: $9,795,639Liabilities 2021: $6,952,946Net Assets 2021: $2,842,6932021Assets 2022: $9,901,877Liabilities 2022: $6,806,959Net Assets 2022: $3,094,9182022Assets 2023: $9,282,427Liabilities 2023: $6,954,637Net Assets 2023: $2,327,7902023Assets 2024: $8,854,180Liabilities 2024: $6,895,276Net Assets 2024: $1,958,9042024

Highlighted filing

2023

Assets$9,282,427
Liabilities$6,954,637
Net Assets$2,327,790
Open 2023 Filing

Operations Trend

Revenue Growth67th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $862,485Expenses 2011: $868,584Net Income 2011: -$6,0992011Revenue 2012: $722,827Expenses 2012: $948,322Net Income 2012: -$225,4952012Revenue 2013: $910,227Expenses 2013: $737,029Net Income 2013: $173,1982013Revenue 2014: $811,227Expenses 2014: $888,816Net Income 2014: -$77,5892014Revenue 2015: $780,101Expenses 2015: $944,993Net Income 2015: -$164,8922015Revenue 2016: $893,703Expenses 2016: $1,110,337Net Income 2016: -$216,6342016Revenue 2017: $893,170Expenses 2017: $1,019,686Net Income 2017: -$126,5162017Revenue 2018: $1,212,175Expenses 2018: $1,182,109Net Income 2018: $30,0662018Revenue 2019: $1,621,521Expenses 2019: $2,061,947Net Income 2019: -$440,4262019Revenue 2020: $979,373Expenses 2020: $896,528Net Income 2020: $82,8452020Revenue 2021: $1,007,611Expenses 2021: $1,027,645Net Income 2021: -$20,0342021Revenue 2022: $1,056,040Expenses 2022: $1,102,499Net Income 2022: -$46,4592022Revenue 2023: $1,241,674Expenses 2023: $2,008,802Net Income 2023: -$767,1282023Revenue 2024: $1,218,809Expenses 2024: $1,587,695Net Income 2024: -$368,8862024

Highlighted filing

2023

Revenue$1,241,674
Expenses$2,008,802
Net Income-$767,128
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Apr 24, 2024
Return Version
2022v5.0
Gross Receipts
$1,254,840
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,649,968$5,873,921▲ $223,953
Cash and Non-Interest-Bearing Accounts$1,381,865$1,275,781▼ $106,084
Savings and Temporary Cash Investments$1,010,643$1,058,628▲ $47,985
Other Notes and Loans Receivable, Net$1,750,000$875,000▼ $875,000
Accounts Receivable$86,550$178,576▲ $92,026
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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$9,901,877$9,282,427▼ $619,450
Other Assets Total$22,851$20,521▼ $2,330
Liabilities
Mortgage Notes Payable Secured by Investment Property$6,698,208$6,797,244▲ $99,036
Accounts Payable and Accrued Expenses$83,822$129,497▲ $45,675
Other Liabilities$24,929$27,896▲ $2,967
Total Liabilities$6,806,959$6,954,637▲ $147,678
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,960,576$1,230,031▼ $730,545
Net Assets With Donor Restrictions$1,134,342$1,097,759▼ $36,583
Total Net Assets Fund Balance$3,094,918$2,327,790▼ $767,128
Total Liabilities and Net Assets / Fund Balance$9,901,877$9,282,427▼ $619,450

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,461,027$4,305,110$6,766,137
Land$3,316,375-$3,316,375
Leasehold Improvements$96,519-$96,519
Compensation and Service Providers
Top Officer Pay71st percentile

Board Members and Trustees

NameTitle
Stephen M La BergeChair
John LivingstonVice Chair
Joe AppenrodtDirector
Monica MartinezDirector
Sandy KaplanDirector
Paul O'BrienSecretary/Treas

Highest Paid Contractors

ContractorServicesLocationCompensation
Front St Admin ServicesProperty Mgmt2115 7th Ave, Santa Cruz, CA 95062$399,886
Cypress ConstructionConstruction543 Palm St, Santa Cruz, CA 95060$101,753
Revenue and Support

Revenue Composition

Contributions and Grants
$99,500
Program Service Revenue
$1,114,713
Investment Income
$27,461
Other Revenue
$0
Change in Net Assets
$-767,128
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,008,802
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$314,250$102,937-$417,187
Depreciation Depletion$217,508--$217,508
Interest$183,215--$183,215
Occupancy$88,647--$88,647
Fees for Services Other$36,024$3,000-$39,024
Insurance$31,533--$31,533
Fees for Services Accounting-$29,908-$29,908
Fees for Services Legal-$20,253-$20,253
All Other Expenses$6,570$5,425-$11,995
Other Expenses$6,571$875,000-$6,571
Office Expenses$1,458$2,894-$4,352
Total Functional Expenses$969,385$1,039,417$0$2,008,802
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$27,896
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 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
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“Delegated management duties of the organization to Front St. Administrative Services under the oversight and supervision of the CFSC, Inc. Board of Directors.”

Form 990, Part VI, Section B, Line 11B

“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”

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

“Each member of the Board of Directors is requested to sign an Annual Conflicts of Interest Statement.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy and financial statements are available upon written request to the Organization's Board of Directors.”

Filing and Contact Details

Filer

Filer Name
Cfsc Inc
EIN
94-2785529
Phone
8314200120
Address
2115 7th Ave, SANTA CRUZ, CA 95062

Signing Officer

Name
Stephen M La Berge
Title
Chair
Signed
2024-04-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephen M La Berge
Formed
1981
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
5
Employees
0
Volunteers
6

Preparer

Firm
McGilloway Ray Brown & Kaufman
Address
2511 Garden Road Suite A-180, Monterey, CA 93940
Preparer
Patricia M Kaufman CPA
Phone
8313733337
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“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 2023.”

Raw XML AppendixShowing 400 of 528 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/Form990ScheduleAPartVIGrp/ExplanationTxt0Schedule 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/ExplanationTxt1The 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, 2023, Monica Martinez served as CEO of Encompass Community Services and as a member of the Board of Directors for CFSC, Inc.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2CFSC, 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/ExplanationTxt3In 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/FormAndLineReferenceDesc0Part I: Additional Information
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1Part IV, Section D, Line 3: Role The Organization's Supported Orgs. Played
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2Part IV, Section E, Line 2a: Identify Supported Orgs. and Explain How Activities Furthered Exempt Pu
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc3Part IV, Section E, Line 2b: Reasons For The Organization's Position
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
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IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd010
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0Encompass Community Services
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3FuncIntInd0X
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt03316375
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IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt096519
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt027896
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURITY DEPOSITS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CFSC, 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 2023.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05873921
IRS990ScheduleD/TotalLiabilityAmt027896
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt08074
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Monica Martinez
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Director
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0181058
IRS990ScheduleJ/SeverancePaymentInd0false
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Delegated management duties of the organization to Front St. Administrative Services under the oversight and supervision of the CFSC, Inc. Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 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/ExplanationTxt2Each member of the Board of Directors is requested to sign an Annual Conflicts of Interest Statement.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Governing documents, conflict of interest policy and financial statements are available upon written request to the Organization's Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleR/AssetExchangeInd0false
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt0CFSC Inc
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0Lotus Apartments LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN0462657670
IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt03320766

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,282,427
Liabilities
$6,954,637
Net assets
$2,327,790
Revenue
$1,241,674
Expenses
$2,008,802
Net income
-$767,128
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.85$6.90$1.96$1.22$1.59$0.37
2023Detailed filing. Detailed filing data is available for this year.$9.28$6.95$2.33$1.24$2.01$0.77
2022Detailed filing. Detailed filing data is available for this year.$9.90$6.81$3.09$1.06$1.10$0.05
2021Detailed filing. Detailed filing data is available for this year.$9.80$6.95$2.84$1.01$1.03$0.02
2020Detailed filing. Detailed filing data is available for this year.$8.90$6.77$2.13$0.98$0.90$0.08
2019Detailed filing. Detailed filing data is available for this year.$8.81$6.76$2.05$1.62$2.06$0.44
2018Detailed filing. Detailed filing data is available for this year.$9.23$6.71$2.52$1.21$1.18$0.03
2017Detailed filing. Detailed filing data is available for this year.$9.18$6.73$2.45$0.89$1.02$0.13
2016Detailed filing. Detailed filing data is available for this year.$9.31$6.74$2.57$0.89$1.11$0.22
2015Detailed filing. Detailed filing data is available for this year.$9.44$6.65$2.79$0.78$0.94$0.16
2014Summary only. Only limited summary data is available for this year.$8.37$5.41$2.96$0.81$0.89$0.08
2013Summary only. Only limited summary data is available for this year.$5.97$2.93$3.04$0.91$0.74$0.17
2012Summary only. Only limited summary data is available for this year.$5.77$2.90$2.87$0.72$0.95$0.23
2011Summary only. Only limited summary data is available for this year.$5.82$2.72$3.10$0.86$0.87$0.01