Civic Intelligence

Changing Echoes Inc.

990 • Fiscal year 2023 • EIN 94-3049415

Jul 01, 2022 to Jun 30, 2023 • Filed on Apr 22, 2024

7632 Pool Station RoadAngels Camp, CA 95222

(209) 785-3666

Siviq Scores

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

Liabilities / Assets

98th percentile

1.98x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

80th percentile

0.26x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

24th percentile

-10%

Higher net margin than 24% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

76th percentile

$69,067

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 9.0% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

9th percentile

-25%

Faster asset growth than 9% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

25th percentile

-11%

Faster revenue growth than 25% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Down

$102,509

Down $33,975 (-25%) from 2022

Net Assets

Down

-$100,226

Down $62,975 (-169%) from 2022

Liabilities

Up

$202,735

Up $29,000 (+17%) from 2022

Revenue

Down

$770,146

Down $93,272 (-11%) from 2022

Expenses

Down

$850,307

Down $97,227 (-10%) from 2022

Net Income

Up

-$80,161

Up $3,955 (+4.7%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2011: $477,814Liabilities 2011: $8,996Net Assets 2011: $468,8182011Assets 2012: $473,293Liabilities 2012: $4,733Net Assets 2012: $468,5602012Assets 2013: $632,426Liabilities 2013: $6,235Net Assets 2013: $626,1912013Assets 2014: $767,330Liabilities 2014: $499Net Assets 2014: $766,8312014Assets 2015: $654,314Liabilities 2015: $3,146Net Assets 2015: $651,1682015Assets 2016: $529,751Liabilities 2016: $18,474Net Assets 2016: $511,2772016Assets 2017: $516,539Liabilities 2017: $18,474Net Assets 2017: $498,0652017Assets 2018: $399,856Liabilities 2018: $18,474Net Assets 2018: $381,3822018Assets 2019: $243,807Liabilities 2019: $18,474Net Assets 2019: $225,3332019Assets 2020: $390,859Liabilities 2020: $173,735Net Assets 2020: $217,1242020Assets 2021: $236,204Liabilities 2021: $173,735Net Assets 2021: $62,4692021Assets 2022: $136,484Liabilities 2022: $173,735Net Assets 2022: -$37,2512022Assets 2023: $102,509Liabilities 2023: $202,735Net Assets 2023: -$100,2262023Assets 2024: $163,103Liabilities 2024: $217,335Net Assets 2024: -$54,2322024

Highlighted filing

2023

Assets$102,509
Liabilities$202,735
Net Assets-$100,226

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,475,224Expenses 2011: $1,386,164Net Income 2011: $89,0602011Revenue 2012: $1,390,435Expenses 2012: $1,390,693Net Income 2012: -$2582012Revenue 2013: $1,415,166Expenses 2013: $1,257,535Net Income 2013: $157,6312013Revenue 2014: $1,310,667Expenses 2014: $1,170,027Net Income 2014: $140,6402014Revenue 2015: $1,175,881Expenses 2015: $1,291,544Net Income 2015: -$115,6632015Revenue 2016: $1,140,024Expenses 2016: $1,279,915Net Income 2016: -$139,8912016Revenue 2017: $1,321,793Expenses 2017: $1,335,005Net Income 2017: -$13,2122017Revenue 2018: $1,256,175Expenses 2018: $1,372,858Net Income 2018: -$116,6832018Revenue 2019: $1,183,541Expenses 2019: $1,339,590Net Income 2019: -$156,0492019Revenue 2020: $1,203,620Expenses 2020: $1,211,829Net Income 2020: -$8,2092020Revenue 2021: $915,870Expenses 2021: $1,071,127Net Income 2021: -$155,2572021Revenue 2022: $863,418Expenses 2022: $947,534Net Income 2022: -$84,1162022Revenue 2023: $770,146Expenses 2023: $850,307Net Income 2023: -$80,1612023Revenue 2024: $929,079Expenses 2024: $882,486Net Income 2024: $46,5932024

Highlighted filing

2023

Revenue$770,146
Expenses$850,307
Net Income-$80,161
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Apr 22, 2024
Return Version
2022v5.0
Gross Receipts
$770,146
Mission and Program Overview

Mission

The mission of Changing Echoes, Inc is to take leadership to optimize the client's health, safety and well-being in the most cost effective way possible. This is accomplished by providing primary treatment for the chemically dependent adult.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$67,684$27,581▼ $40,103
Cash and Non-Interest-Bearing Accounts$15,920$22,048▲ $6,128
Land, Buildings, and Equipment, Net$13,880$13,880→ $0
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$136,484$102,509▼ $33,975
Other Assets Total$39,000$39,000→ $0
Liabilities
Other Liabilities$155,261$184,261▲ $29,000
Accounts Payable and Accrued Expenses$18,474$18,474→ $0
Total Liabilities$173,735$202,735▲ $29,000
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-37,251$-100,226▼ $62,975
Total Net Assets Fund Balance$-37,251$-100,226▼ $62,975
Total Liabilities and Net Assets / Fund Balance$136,484$102,509▼ $33,975

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$13,880$358,120$372,000
Other Assets Org$39,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Janet DaroneCEOFT$69,067$69,067
Dwayne TaylorTreasurerFT$63,397$63,397

Board Members and Trustees

NameTitle
Arthur ArmstrongPresident
Dan JohnstonBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$409,014
Program Service Revenue
$356,127
Investment Income
$1,685
Other Revenue
$3,320
All Other Contributions
$10,442
Change in Net Assets
$-80,161
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$536,409
Other Expenses$313,898
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$258,574$45,630-$304,204
Occupancy$149,070$26,306-$175,376
Current Officers, Directors, Trustees, and Key Employees$112,594$19,870-$132,464
Payroll Taxes$43,566$7,688-$51,254
Other Employee Benefits$41,214$7,273-$48,487
Advertising$13,736$2,424-$16,160
Insurance$8,671$1,530-$10,201
Office Expenses-$9,974-$9,974
Other Expenses$5,294$934-$6,228
Fees for Services Other$2,047$353-$2,400
Travel$1,035$183-$1,218
All Other Expenses$587$104-$691
Total Functional Expenses$714,290$136,017$0$850,307
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
PPP loan payable$155,261
Jan Loan$29,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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 11B

The tax return is prepared by an outside accounting firm. After completion of said returns, the organization is sent a draft of the tax returns to be reviewed and examined. The organization makes copies of the returns and distributes to those individuals charged with governance. Those individuals at that time can review and if applicable discuss any line items in the return with the accountant who has prepared the return. If all items are found to be acceptable, an authorization is signed and provided to authorize the outside accounting firm to process, sign and provide copies of the returns to be filed (paper or electronically) with the designated governmental agencies. The tax returns are then signed by the organization, stamped and mailed with certified return receipt or the signed form 8879 is provided to the outside accounting firm allowing electronic filing.

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

The Board of Directors will be evaluated on an annual basis. These evaluations will be conducted by the management team and the results will be kept in the Board Manual.

Form 990, Part VI, Section B, Line 15A

The Board of Directors or the governance of authority will set goals for the management team with their input.

Form 990, Part VI, Section B, Line 15B

During the June Board Meeting, management will request of the Board of Directors to approve additional compensation to deserving employees. The compensation will be limited by the amount of funds available and the annual performance evaluations.

Form 990, Part VI, Section C, Line 18

Federal Tax Returns are available at guidestar.org & charitynavigator.org.

Form 990, Part VI, Section C, Line 19

Governing documents are available for public inspection at the principal place of business.The conflict of interest policy and the organization's financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Changing Echoes Inc
EIN
94-3049415
Phone
2097853666
Address
7632 Pool Station Road, Angels Camp, CA 95222

Signing Officer

Name
Janet Darone
Title
CEO
Signed
2024-04-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Janet Darone
Formed
1989
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
2
Employees
18

Preparer

Firm
Healy and Associates
Address
1200 CONCORD AVE STE 250, CONCORD, CA 94520
Preparer
Suzanne R Healy
Phone
9256030800
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-80161
IRS990/RegularMonitoringEnfrcInd0true
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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0356127
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IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt067684
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0409014
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0594462
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0693357
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0610103
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02695638
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0356127
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0320959
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0507751
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0564115
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02219321
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02731
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IRS990ScheduleA/InvestmentIncomePYPct00.00020
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt02254
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0450
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt02512
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt09323
IRS990ScheduleA/OtherIncome509Grp/TotalAmt017859
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99580
IRS990ScheduleA/PublicSupportPY509Pct00.99510
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IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0765141
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0859071
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0915421
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01201108
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01174218
IRS990ScheduleA/Total509Grp/TotalAmt04914959
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0770146
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0862371
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0915871
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01203620
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01183541
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04935549
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt013880
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0358120
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0372000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt039000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Security Deposits
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt029000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1155261
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Jan Loan
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PPP loan payable
IRS990ScheduleD/TotalBookValueLandBuildingsAmt013880
IRS990ScheduleD/TotalBookValueOtherAssetsAmt039000
IRS990ScheduleD/TotalLiabilityAmt0184261
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The tax return is prepared by an outside accounting firm. After completion of said returns, the organization is sent a draft of the tax returns to be reviewed and examined. The organization makes copies of the returns and distributes to those individuals charged with governance. Those individuals at that time can review and if applicable discuss any line items in the return with the accountant who has prepared the return. If all items are found to be acceptable, an authorization is signed and provided to authorize the outside accounting firm to process, sign and provide copies of the returns to be filed (paper or electronically) with the designated governmental agencies. The tax returns are then signed by the organization, stamped and mailed with certified return receipt or the signed form 8879 is provided to the outside accounting firm allowing electronic filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board of Directors will be evaluated on an annual basis. These evaluations will be conducted by the management team and the results will be kept in the Board Manual.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board of Directors or the governance of authority will set goals for the management team with their input.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3During the June Board Meeting, management will request of the Board of Directors to approve additional compensation to deserving employees. The compensation will be limited by the amount of funds available and the annual performance evaluations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Federal Tax Returns are available at guidestar.org & charitynavigator.org.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Governing documents are available for public inspection at the principal place of business.The conflict of interest policy and the organization's financial statements are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 19
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/BOYAmt0136484
IRS990/TotalAssetsGrp/EOYAmt0102509
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0409014
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0136017
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0714290
IRS990/TotalFunctionalExpensesGrp/TotalAmt0850307
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt0202735
IRS990/TotalLiabilitiesGrp/BOYAmt0173735
IRS990/TotalLiabilitiesGrp/EOYAmt0202735
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-37251
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-100226
IRS990/TotalProgramServiceExpensesAmt0714290
IRS990/TotalProgramServiceRevenueAmt0356127
IRS990/TotalReportableCompFromOrgAmt0132464
IRS990/TotalRevenueGrp/ExclusionAmt01685
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0359447
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0770146
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0136484
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0102509
IRS990/TravelGrp/ManagementAndGeneralAmt0183
IRS990/TravelGrp/ProgramServicesAmt01035
IRS990/TravelGrp/TotalAmt01218
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0www.changingechoes.com
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.16$0.22$0.05$0.93$0.88$0.05
2023Detailed filing. Detailed filing data is available for this year.$0.10$0.20$0.10$0.77$0.85$0.08
2022Detailed filing. Detailed filing data is available for this year.$0.14$0.17$0.04$0.86$0.95$0.08
2021Detailed filing. Detailed filing data is available for this year.$0.24$0.17$0.06$0.92$1.07$0.16
2020Detailed filing. Detailed filing data is available for this year.$0.39$0.17$0.22$1.20$1.21$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.24$0.02$0.23$1.18$1.34$0.16
2018Detailed filing. Detailed filing data is available for this year.$0.40$0.02$0.38$1.26$1.37$0.12
2017Detailed filing. Detailed filing data is available for this year.$0.52$0.02$0.50$1.32$1.34$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.53$0.02$0.51$1.14$1.28$0.14
2015Detailed filing. Detailed filing data is available for this year.$0.65$0.00$0.65$1.18$1.29$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.77$0.00$0.77$1.31$1.17$0.14
2013Summary only. Only limited summary data is available for this year.$0.63$0.01$0.63$1.42$1.26$0.16
2012Summary only. Only limited summary data is available for this year.$0.47$0.00$0.47$1.39$1.39$0.00
2011Summary only. Only limited summary data is available for this year.$0.48$0.01$0.47$1.48$1.39$0.09