Civic Intelligence

Rehabilitation and Employment Servi

EIN 94-3185529 • 501(c)3 • Martinez, CA

Profile

Providing a normalized enriched environment for adults with developmental disabilities with focus on social/vocational skills.

704 Main StreetMartinez, CA 94553

www.ressuccess.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

76th percentile

0.42x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.35x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

33rd percentile

-1.2%

Higher net margin than 33% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

81st percentile

$241,930

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 3.8% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

19th percentile

-5.5%

Faster asset growth than 19% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

31st percentile

-2.1%

Faster revenue growth than 31% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Down

$5,281,414

Down $307,076 (-5.5%) from 2023

Liabilities

Down

$2,238,975

Down $231,628 (-9.4%) from 2023

Net Assets

Down

$3,042,439

Down $75,448 (-2.4%) from 2023

Revenue

Down

$6,315,901

Down $136,627 (-2.1%) from 2023

Expenses

Up

$6,391,349

Up $369,508 (+6.1%) from 2023

Net Income

Down

-$75,448

Down $506,135 (-118%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2010: $2,951,298Liabilities 2010: $1,485,788Net Assets 2010: $1,465,5102010Assets 2011: $2,885,260Liabilities 2011: $1,494,747Net Assets 2011: $1,390,5132011Assets 2012: $2,793,184Liabilities 2012: $1,600,510Net Assets 2012: $1,192,6742012Assets 2013: $2,692,998Liabilities 2013: $1,454,590Net Assets 2013: $1,238,4082013Assets 2014: $2,704,979Liabilities 2014: $1,410,346Net Assets 2014: $1,294,6332014Assets 2015: $2,989,870Liabilities 2015: $1,677,060Net Assets 2015: $1,312,8102015Assets 2016: $2,700,379Liabilities 2016: $1,479,097Net Assets 2016: $1,221,2822016Assets 2017: $2,686,808Liabilities 2017: $1,454,254Net Assets 2017: $1,232,5542017Assets 2018: $2,378,061Liabilities 2018: $1,325,961Net Assets 2018: $1,052,1002018Assets 2019: $2,345,199Liabilities 2019: $1,278,244Net Assets 2019: $1,066,9552019Assets 2020: $3,808,928Liabilities 2020: $2,197,467Net Assets 2020: $1,611,4612020Assets 2021: $4,839,215Liabilities 2021: $2,700,723Net Assets 2021: $2,138,4922021Assets 2022: $5,333,505Liabilities 2022: $2,646,305Net Assets 2022: $2,687,2002022Assets 2023: $5,588,490Liabilities 2023: $2,470,603Net Assets 2023: $3,117,8872023Assets 2024: $5,281,414Liabilities 2024: $2,238,975Net Assets 2024: $3,042,4392024

Highlighted filing

2024

Assets$5,281,414
Liabilities$2,238,975
Net Assets$3,042,439

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $2,616,7302010Revenue 2011: $2,690,227Expenses 2011: $2,765,224Net Income 2011: -$74,9972011Expenses 2012: $3,241,1762012Revenue 2013: $3,221,232Expenses 2013: $3,175,498Net Income 2013: $45,7342013Revenue 2014: $3,361,492Expenses 2014: $3,305,267Net Income 2014: $56,2252014Revenue 2015: $3,723,684Expenses 2015: $3,705,508Net Income 2015: $18,1762015Revenue 2016: $3,806,955Expenses 2016: $3,898,483Net Income 2016: -$91,5282016Revenue 2017: $3,866,326Expenses 2017: $3,855,054Net Income 2017: $11,2722017Revenue 2018: $3,466,258Expenses 2018: $3,646,712Net Income 2018: -$180,4542018Revenue 2019: $3,995,397Expenses 2019: $3,980,542Net Income 2019: $14,8552019Revenue 2020: $4,965,701Expenses 2020: $4,421,195Net Income 2020: $544,5062020Revenue 2021: $4,900,521Expenses 2021: $4,373,490Net Income 2021: $527,0312021Revenue 2022: $5,262,215Expenses 2022: $4,706,337Net Income 2022: $555,8782022Revenue 2023: $6,452,528Expenses 2023: $6,021,841Net Income 2023: $430,6872023Revenue 2024: $6,315,901Expenses 2024: $6,391,349Net Income 2024: -$75,4482024

Highlighted filing

2024

Revenue$6,315,901
Expenses$6,391,349
Net Income-$75,448

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.28$2.24$3.04$6.32$6.39$0.08
2023Summary only. Only limited summary data is available for this year.$5.59$2.47$3.12$6.45$6.02$0.43
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.33$2.65$2.69$5.26$4.71$0.56
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.84$2.70$2.14$4.90$4.37$0.53
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.81$2.20$1.61$4.97$4.42$0.54
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.35$1.28$1.07$4.00$3.98$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.38$1.33$1.05$3.47$3.65$0.18
2017Summary only. Only limited summary data is available for this year.$2.69$1.45$1.23$3.87$3.86$0.01
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.70$1.48$1.22$3.81$3.90$0.09
2015Detailed filing. Detailed filing data is available for this year.$2.99$1.68$1.31$3.72$3.71$0.02
2014Detailed filing. Detailed filing data is available for this year.$2.70$1.41$1.29$3.36$3.31$0.06
2013Detailed filing. Detailed filing data is available for this year.$2.69$1.45$1.24$3.22$3.18$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.79$1.60$1.19$3.24
2011Summary only. Only limited summary data is available for this year.$2.89$1.49$1.39$2.69$2.77$0.07
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.95$1.49$1.47$2.62
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$5,262,215
Mission and Program Overview

Mission

To provide program services to adults with intellectual challenges and autism spectrum disorders that instill dignity and respect for greater independence.

To provide adults with intellectual challenges and autism spectrum disorders with program services that instill dignity and respect for greater independence.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,926,241$2,024,253▲ $98,012
Intangible Assets$1,005,005$1,511,201▲ $506,196
Savings and Temporary Cash Investments$1,382,054$1,189,129▼ $192,925
Accounts Receivable$442,203$533,901▲ $91,698
Prepaid Expenses and Deferred Charges$83,712$52,521▼ $31,191
Total Assets$4,839,215$5,333,505▲ $494,290
Other Assets Total-$22,500-
Liabilities
Unsecured Notes Loans Payable$1,036,058$1,554,644▲ $518,586
Mortgage Notes Payable Secured by Investment Property$990,553$877,303▼ $113,250
Grants Payable$460,459--
Accounts Payable and Accrued Expenses$213,653$214,358▲ $705
Total Liabilities$2,700,723$2,646,305▼ $54,418
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,122,490$2,679,902▲ $557,412
Net Assets With Donor Restrictions$16,002$7,298▼ $8,704
Total Net Assets Fund Balance$2,138,492$2,687,200▲ $548,708
Total Liabilities and Net Assets / Fund Balance$4,839,215$5,333,505▲ $494,290

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,345,009$591,495$1,936,504
Land$360,084-$360,084
Equipment$106,249$179,737$285,986
Other Land Buildings$160,793$123,181$283,974
Leasehold Improvements$52,118$26,011$78,129
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ian BremnerPresident CEOFT$169,942$15,447$185,389

Board Members and Trustees

NameTitle
Allan NashAudit Chair
Pat BeckBoard Chair
Harriet BurnsMember
Janet MazzutoMember
Troy EasterlingMember
Revenue and Support

Revenue Composition

Contributions and Grants
$216,009
Program Service Revenue
$5,029,114
Investment Income
$12,538
Other Revenue
$4,554
Change in Net Assets
$555,878

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,262,215
Total Revenue per Audited Statements
$5,262,215
Total Revenue per Form 990
$5,262,215
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,572,755
Other Expenses$1,133,582
Total Fundraising Expense$84,654
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,458,204$343,572$59,561$2,861,337
Other Employee Benefits$271,041$25,961$5,951$302,953
Occupancy$266,513$20,513$4,999$292,025
Payroll Taxes$208,394$25,465$4,664$238,523
Current Officers, Directors, Trustees, and Key Employees$169,942--$169,942
All Other Expenses$144,363$9,532$2,938$156,833
Office Expenses$79,451$46,265$2,318$128,034
Fees for Services Accounting-$110,198-$110,198
Depreciation Depletion$98,511$361$90$98,962
Information Technology$60,592$13,939$2,973$77,504
Interest$41,488$210$84$41,782
Other Expenses$41,276$1,047$1$41,277
Insurance$18,659$15,434$166$34,259
Fees for Services Legal-$11,369-$11,369
Total Functional Expenses$3,995,609$626,074$84,654$4,706,337

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,706,337
Total Expenses per Audited Statements$4,706,337
Total Expenses per Form 990$4,706,337
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Elizabeth BremnerEmployeePayroll Ins Cell PhNo-
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
Yes
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

Allan nash board member and ian bremner president/ed married

Form 990 governing body review Part VI line 11

Board review draft of form 990 at monthly meeting prior to filing.

Conflict of interest policy compliance Part VI line 12C

Organization has a conflict of interest policy and every year during outside audit the forms are updated and signed by board memebers and key employees.

CEO executive director top management comp Part VI line 15A

Compensation process for the top official - the executive committee of the board of directors meets annually to discuss and determine the executive directors compensation for the upcoming year. They begin with an interview with the executive director, and then arrive at an amount based on private discussion and review of the quantative and qualitative elements of the prior year operating results.

Governing documents etc available to public Part VI line 19

The organization makes its governing documents, conflict of interest policies, whistleblowers policy, open door policy, record retention policy and the financial statements available to prospective donors and the interested parties upon request.

Filing and Contact Details

Filer

Filer Name
Rehabilitation and Employment Services of the
EIN
94-3185529
Address
704 MAIN STREET, MARTINEZ, CA 94553
Doing Business As
East Bay Inc

Signing Officer

Name
Ian Bremner
Title
President CEO
Phone
9252298828
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Formed
1994
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
5
Employees
102

Preparer

Firm
Islip Company
Address
3465 AMERICAN RIVER DR SUITE D, Sacramento, CA 95864
Preparer
Patrick Islip CPA
Phone
9164881900
Supplemental Narrative

Additional Explanations

Part III response or note to any other line in Part III

Through community integration and education, res success programs are designed to help each participant purssue their individual goals within their communities and local social networks. Participants grow in independence and self-worth, enhancing their personal and social endevors throughout their lives. The program operates on the principles of meaniful activities that are goal oriented and purpose based.

Financial Statement Notes

Footnote for uncertain tax position under FIN 48 (Part X)

The organization is exempt from federal income tax under section 501(c)(3) of the internal revenue code and from california franchise taxes under section 23701(d) of the revenue and taxation code. Management believes the organization has no uncertain tax positions as of december 31, 2022.

Raw XML AppendixShowing 400 of 475 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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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0216009
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt037258
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt03422936
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt021265776
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt03460194
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt022576821
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND FROM CALIFORNIA FRANCHISE TAXES UNDER SECTION 23701(D) OF THE REVENUE AND TAXATION CODE. MANAGEMENT BELIEVES THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2022.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Footnote for uncertain tax position under FIN 48 (Part X)
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0IAN BREMNER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0185389
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0ELIZABETH BREMNER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0EMPLOYEE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0PAYROLL INS CELL PH
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALLAN NASH BOARD MEMBER AND IAN BREMNER PRESIDENT/ED MARRIED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD REVIEW DRAFT OF FORM 990 AT MONTHLY MEETING PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ORGANIZATION HAS A CONFLICT OF INTEREST POLICY AND EVERY YEAR DURING OUTSIDE AUDIT THE FORMS ARE UPDATED AND SIGNED BY BOARD MEMEBERS AND KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION PROCESS FOR THE TOP OFFICIAL - THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS MEETS ANNUALLY TO DISCUSS AND DETERMINE THE EXECUTIVE DIRECTORS COMPENSATION FOR THE UPCOMING YEAR. THEY BEGIN WITH AN INTERVIEW WITH THE EXECUTIVE DIRECTOR, AND THEN ARRIVE AT AN AMOUNT BASED ON PRIVATE DISCUSSION AND REVIEW OF THE QUANTATIVE AND QUALITATIVE ELEMENTS OF THE PRIOR YEAR OPERATING RESULTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, WHISTLEBLOWERS POLICY, OPEN DOOR POLICY, RECORD RETENTION POLICY AND THE FINANCIAL STATEMENTS AVAILABLE TO PROSPECTIVE DONORS AND THE INTERESTED PARTIES UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THROUGH COMMUNITY INTEGRATION AND EDUCATION, RES SUCCESS PROGRAMS ARE DESIGNED TO HELP EACH PARTICIPANT PURSSUE THEIR INDIVIDUAL GOALS WITHIN THEIR COMMUNITIES AND LOCAL SOCIAL NETWORKS. PARTICIPANTS GROW IN INDEPENDENCE AND SELF-WORTH, ENHANCING THEIR PERSONAL AND SOCIAL ENDEVORS THROUGHOUT THEIR LIVES. THE PROGRAM OPERATES ON THE PRINCIPLES OF MEANIFUL ACTIVITIES THAT ARE GOAL ORIENTED AND PURPOSE BASED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part III response or note to any other line in Part III
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false

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