Civic Intelligence

Community Action Partnership of San Bernardino County

EIN 95-2376882 • 501(c)3 • San Bernardino, CA

Profile

Working in partnership with san bernardino county communities to support low-income residents in achieving self-sufficiency.

696 S Tippecanoe AvenueSan Bernardino, CA 92408-2607

www.capsbc.org

Siviq Scores

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

Liabilities / Assets

84th percentile

0.73x

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

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.41x

Higher debt load relative to revenue than 61% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

22nd percentile

-5.1%

Higher net margin than 22% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

56th percentile

$287,228

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

83rd percentile

19%

Faster asset growth than 83% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

36th percentile

2.3%

Faster revenue growth than 36% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$20,616,989

Up $3,357,264 (+19%) from 2023

Liabilities

Up

$14,988,642

Up $5,217,662 (+53%) from 2023

Net Assets

Down

$5,628,347

Down $1,860,398 (-25%) from 2023

Revenue

Up

$36,238,298

Up $828,987 (+2.3%) from 2023

Expenses

Up

$38,098,696

Up $4,772,644 (+14%) from 2023

Net Income

Down

-$1,860,398

Down $3,943,657 (-189%) from 2023

Trend Graphs

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2010: $9,945,848Liabilities 2010: $5,877,619Net Assets 2010: $4,068,2292010Assets 2011: $8,881,601Liabilities 2011: $6,453,545Net Assets 2011: $2,428,0562011Assets 2012: $7,877,843Liabilities 2012: $6,015,369Net Assets 2012: $1,862,4742012Assets 2013: $4,226,479Liabilities 2013: $2,569,227Net Assets 2013: $1,657,2522013Assets 2014: $4,080,227Liabilities 2014: $2,187,043Net Assets 2014: $1,893,1842014Assets 2015: $3,759,852Liabilities 2015: $1,368,472Net Assets 2015: $2,391,3802015Assets 2016: $3,991,851Liabilities 2016: $1,785,386Net Assets 2016: $2,206,4652016Assets 2017: $3,564,335Liabilities 2017: $1,322,901Net Assets 2017: $2,241,4342017Assets 2018: $3,680,440Liabilities 2018: $1,411,999Net Assets 2018: $2,268,4412018Assets 2019: $5,193,433Liabilities 2019: $1,766,290Net Assets 2019: $3,427,1432019Assets 2020: $9,767,116Liabilities 2020: $4,976,889Net Assets 2020: $4,790,2272020Assets 2021: $9,826,199Liabilities 2021: $4,013,490Net Assets 2021: $5,812,7092021Assets 2022: $15,967,793Liabilities 2022: $10,562,307Net Assets 2022: $5,405,4862022Assets 2023: $17,259,725Liabilities 2023: $9,770,980Net Assets 2023: $7,488,7452023Assets 2024: $20,616,989Liabilities 2024: $14,988,642Net Assets 2024: $5,628,3472024

Highlighted filing

2024

Assets$20,616,989
Liabilities$14,988,642
Net Assets$5,628,347

Operations Trend

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

$40M$30M$20M$10M$0-$10MRevenue 2010: $34,151,463Expenses 2010: $32,846,106Net Income 2010: $1,305,3572010Expenses 2011: $29,931,9212011Revenue 2012: $20,899,635Expenses 2012: $21,465,217Net Income 2012: -$565,5822012Revenue 2013: $20,685,603Expenses 2013: $20,890,825Net Income 2013: -$205,2222013Revenue 2014: $24,259,149Expenses 2014: $24,023,217Net Income 2014: $235,9322014Revenue 2015: $26,906,221Expenses 2015: $26,408,025Net Income 2015: $498,1962015Revenue 2016: $28,237,055Expenses 2016: $28,421,970Net Income 2016: -$184,9152016Revenue 2017: $35,347,143Expenses 2017: $35,312,174Net Income 2017: $34,9692017Revenue 2018: $26,486,332Expenses 2018: $26,459,325Net Income 2018: $27,0072018Revenue 2019: $29,524,195Expenses 2019: $28,365,493Net Income 2019: $1,158,7022019Revenue 2020: $35,973,913Expenses 2020: $34,610,829Net Income 2020: $1,363,0842020Revenue 2021: $31,882,528Expenses 2021: $30,860,045Net Income 2021: $1,022,4832021Revenue 2022: $32,041,668Expenses 2022: $32,448,892Net Income 2022: -$407,2242022Revenue 2023: $35,409,311Expenses 2023: $33,326,052Net Income 2023: $2,083,2592023Revenue 2024: $36,238,298Expenses 2024: $38,098,696Net Income 2024: -$1,860,3982024

Highlighted filing

2024

Revenue$36,238,298
Expenses$38,098,696
Net Income-$1,860,398

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$20.6$15.0$5.63$36.2$38.1$1.86
2023Detailed filing. Detailed filing data is available for this year.$17.3$9.77$7.49$35.4$33.3$2.08
2022Detailed filing. Detailed filing data is available for this year.$16.0$10.6$5.41$32.0$32.4$0.41
2021Detailed filing. Detailed filing data is available for this year.$9.83$4.01$5.81$31.9$30.9$1.02
2020Detailed filing. Detailed filing data is available for this year.$9.77$4.98$4.79$36.0$34.6$1.36
2019Detailed filing. Detailed filing data is available for this year.$5.19$1.77$3.43$29.5$28.4$1.16
2018Detailed filing. Detailed filing data is available for this year.$3.68$1.41$2.27$26.5$26.5$0.03
2017Detailed filing. Detailed filing data is available for this year.$3.56$1.32$2.24$35.3$35.3$0.03
2016Detailed filing. Detailed filing data is available for this year.$3.99$1.79$2.21$28.2$28.4$0.18
2015Detailed filing. Detailed filing data is available for this year.$3.76$1.37$2.39$26.9$26.4$0.50
2014Detailed filing. Detailed filing data is available for this year.$4.08$2.19$1.89$24.3$24.0$0.24
2013Detailed filing. Detailed filing data is available for this year.$4.23$2.57$1.66$20.7$20.9$0.21
2012Summary only. Only limited summary data is available for this year.$7.88$6.02$1.86$20.9$21.5$0.57
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.88$6.45$2.43$29.9
2010Summary only. Only limited summary data is available for this year.$9.95$5.88$4.07$34.2$32.8$1.31
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$36,238,655
Mission and Program Overview

Mission

Working in partnership with san bernardino county communities to support low-income residents in achieving self-sufficiency.

To provide services to the low income population in san bernardino county which are designed to have a measurable impact on the causes of poverty

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$4,149,537$10,158,143▲ $6,008,606
Land, Buildings, and Equipment, Net$5,659,790$4,215,896▼ $1,443,894
Accounts Receivable$2,791,530$3,990,193▲ $1,198,663
Inventories for Sale or Use$1,286,087$1,120,619▼ $165,468
Prepaid Expenses and Deferred Charges$170,344$155,094▼ $15,250
Total Assets$17,259,725$20,616,989▲ $3,357,264
Other Assets Total$3,202,437$977,044▼ $2,225,393
Liabilities
Deferred Revenue$4,093,794$9,925,577▲ $5,831,783
Other Liabilities$4,753,982$3,482,238▼ $1,271,744
Accounts Payable and Accrued Expenses$923,204$1,580,827▲ $657,623
Total Liabilities$9,770,980$14,988,642▲ $5,217,662
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,488,745$5,628,347▼ $1,860,398
Total Net Assets Fund Balance$7,488,745$5,628,347▼ $1,860,398
Total Liabilities and Net Assets / Fund Balance$17,259,725$20,616,989▲ $3,357,264

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,856,925$3,832,043$6,688,968
Equipment$1,281,998$2,795,783$4,077,781
Buildings$30,723$108,027$138,750
Land$46,250-$46,250
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Patricia L Nickols-butlerCEOFT$257,229$29,999$287,228
Richard J SchmidtCFOFT$177,532$25,936$203,468
Darryl JohnsonProgram DirectorFT$104,827$21,058$125,885
Michelle D McleanProgram Mangaer IiFT$100,728$7,755$108,483
Revenue and Support

Revenue Composition

Contributions and Grants
$35,952,320
Program Service Revenue
$0
Investment Income
$281,844
Other Revenue
$4,134
All Other Contributions
$3,590,487
Change in Net Assets
$-1,860,398

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported AmountValuation Method
Food Inventory$14,227,127Usda Commodity Pricing
Total Noncash Contributions$14,227,127-

Audited Revenue Reconciliation

Revenue per Audited Statements
$36,238,298
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$36,238,298
Total Revenue per Form 990
$36,238,298
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$28,282,508
Salaries, Compensation, and Employee Benefits$9,816,188
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$6,531,535$998,965-$7,530,500
Other Employee Benefits$1,544,475$250,517-$1,794,992
Occupancy$983,827$311,930-$1,295,757
All Other Expenses$822,263$118,154-$940,417
Fees for Services Other$436,450$348,554-$785,004
Current Officers, Directors, Trustees, and Key Employees$425,602$65,094-$490,696
Insurance$361,650$75,460-$437,110
Other Expenses$427,321$6,636-$433,957
Depreciation Depletion$419,503--$419,503
Information Technology$138,607$19,307-$157,914
Office Expenses$118,297$32,038-$150,335
Travel$50,259$15,100-$65,359
Conferences and Meetings$13,832$15,228-$29,060
Total Functional Expenses$35,841,713$2,256,983$0$38,098,696

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$38,098,696
Total Expenses per Audited Statements$38,098,696
Total Expenses per Form 990$38,098,696
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$945
Fundraising Direct Expenses$357
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liabilities$2,913,185
Compensated Absences$569,053
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
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

A copy of form 990 is provided to and reviewed by management and the board of directors before it is filed.

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

The organization monitors the conflicts of interest by requiring that officers and directors of the organization disclose any related party transactions. A disclosure form is provided to any officer or director who is involved in a related party transaction, the purpose of which is to disclose all details pertaining to the transaction. The disclosure forms are then reviewed by the board of directors who make a decision on whether a transaction is fair and reasonable and is in the best interest of the corporation, the board of directors shall also consider data on how the transaction compares with other similar arms length transactions or look at comparability data when the transaction being considered is a compensation arrangement. Comparability data is information about the amount that would ordinarily be paid for similar services by similar organizations when the transaction is a transfer of property. Comparability data is information about the property's fair market value such as a current independent appraisal. The board of directors involved in the decision making process are chosen based on the fact that they are independent and have no involvement with any related transactions.

Form 990, Part VI, Section B, Line 15

The compensation of the ceo is determined by the board of directors executive committee who are chosen based on the fact that they are independent and have no conflicts of interest with regard to the issue of compensation being debated upon. The salary of the chief executive officer is determined based on salary data from the county of san bernardino and other surrounding counties such as orange, riverside, san diego and los angeles also; the directors rely on non-profit compensation reports for comparable organizations to determine comparability and to ensure the salary of the chief executive officer is not unreasonable. The compensation of other officers andy key employees is determined based on the organization's internal compensation plan as well as outside comparability studies.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, policies and financial statements available to the public at the written request of the public at the organization's administrative office.

Filing and Contact Details

Filer

Filer Name
Community Action Partnership of
EIN
95-2376882
Phone
9097231500
Address
696 S TIPPECANOE AVENUE, SAN BERNARDINO, CA 92408-2607

Signing Officer

Name
Patricia L Nickols-butler
Title
CEO
Phone
9097231514
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patricia L Nickols-butle
Formed
1965
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
15
Employees
107
Volunteers
2,491

Preparer

Firm
Eadie and Payne Llp
Address
PO BOX 1529, RIVERSIDE, CA 92502-1529
Preparer
Roma Scott
Phone
9512417811
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Capsbc has adopted financial accounting standards board (fasb) accounting standards codification (asc) topic 740 that clarifies the accounting for uncertainty in tax positions taken or expected to be taken on a tax return and provides that the tax effects from an uncertain tax position can be recognized in the financial statements only if, based on its merits, the position is more likely than not to be sustained on audit by the taxing authorities. Management believes that all tax positions taken to date are highly certain and, accordingly, no accounting adjustment has been made to the financial statements.

Raw XML AppendixShowing 400 of 572 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/Form990PartVIISectionAGrp/PersonNm5CESAR ARMENDARIZ
IRS990/Form990PartVIISectionAGrp/PersonNm6STEPHEN MONTEROS
IRS990/Form990PartVIISectionAGrp/PersonNm7KATHY JOHNSON
IRS990/Form990PartVIISectionAGrp/PersonNm8LYDIA ROMAN
IRS990/Form990PartVIISectionAGrp/PersonNm9KRISTINE SCOTT
IRS990/Form990PartVIISectionAGrp/PersonNm10KIMBERLY CALVIN
IRS990/Form990PartVIISectionAGrp/PersonNm11SHANEKA MILLER
IRS990/Form990PartVIISectionAGrp/PersonNm12ROMAINE WASHINGTON
IRS990/Form990PartVIISectionAGrp/PersonNm13MICHAEL STORY
IRS990/Form990PartVIISectionAGrp/PersonNm14BRYAN MILLIGAN
IRS990/Form990PartVIISectionAGrp/PersonNm15PATRICIA L NICKOLS-BUTLER
IRS990/Form990PartVIISectionAGrp/PersonNm16RICHARD J SCHMIDT
IRS990/Form990PartVIISectionAGrp/PersonNm17DARRYL JOHNSON
IRS990/Form990PartVIISectionAGrp/PersonNm18MICHELLE D MCLEAN
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IRS990/MissionDesc0WORKING IN PARTNERSHIP WITH SAN BERNARDINO COUNTY COMMUNITIES TO SUPPORT LOW-INCOME RESIDENTS IN ACHIEVING SELF-SUFFICIENCY.
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE CAPSBC FOOD BANK IS THE LARGEST PROVIDER OF EMERGENCY FOOD IN SAN BERNARDINO COUNTY, DEDICATED TO FIGHTING HUNGER AND MALNUTRITION BY DISTRIBUTING NUTRITIOUS FOOD TO THOSE IN NEED. IN 2024, IT DISTRIBUTED 14.8 MILLION POUNDS OF USDA SURPLUS AND DONATED FOOD TO 167,480 UNDUPLICATED LOW-INCOME INDIVIDUALS THROUGH A NETWORK OF MORE THAN 250 COMMUNITY AND FAITH-BASED PARTNERS. ADDITIONALLY, 280,828 MEALS WERE SERVED THROUGH ITS SOUP KITCHEN NETWORK, 6.9 MILLION DIAPERS WERE DISTRIBUTED TO SUPPORT 64,167 CHILDREN AND 5,909 INDIVIDUALS WERE SERVED THROUGH THE MOBLE FOOD PANTRY. THE FOOD BANK ALSO RELIES ON THE POWER OF VOLUNTEERS2,426 INDIVIDUALS CONTRIBUTED OVER 200,575 HOURS TO HELP DELIVER THESE VITAL SERVICES.
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IRS990/ProgSrvcAccomActy3Grp/Desc0THE ENERGY, EDUCATION, AND ENVIRONMENTAL SERVICES (EEES) PROGRAM HELPS REDUCE ENERGY BURDENS FOR LOW-INCOME HOUSEHOLDS BY PROVIDING ENERGY-EFFICIENT UPGRADES AND ADDRESSING HEALTH AND SAFETY CONCERNS. ITS THREE CORE COMPONENTS INCLUDE WEATHERIZATION, EMERGENCY CRISIS INTERVENTION, AND THE HOME ENERGY ASSISTANCE PROGRAM (HEAP). AS THE LARGEST PROVIDER OF UTILITY BILL ASSISTANCE IN SAN BERNARDINO COUNTY, EEES ASSISTED 23,737 INDIVIDUALS WITH OVER $8.2 MILLION IN UTILITY ASSISTANCE PAYMENTS IN 2024. THE PROGRAM ALSO OFFERS ENERGY CONSERVATION SERVICES SUCH AS APPLIANCE REPAIR AND REPLACEMENT, WEATHERIZATION, AND ENERGY EDUCATION. IN 2024, 259 HOMES WERE WEATHERIZED, BENEFITING 710 INDIVIDUALS, AND 32,350 RESIDENTS RECEIVED ENERGY EDUCATION.
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