Civic Intelligence

Community Action Partnership of San Luis Obispo County Inc.

990 • Fiscal year 2016 • EIN 95-2410253

Apr 01, 2015 to Mar 31, 2016 • Filed on Feb 14, 2017

1030 Southwood DriveSan Luis Obispo, CA 93401

(805) 544-4355

Siviq Scores

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

Liabilities / Assets

60th percentile

0.41x

Higher debt load relative to assets than 60% of similar nonprofits.

2016 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2016

Liabilities / Revenue

16th percentile

0.10x

Higher debt load relative to revenue than 16% of similar nonprofits.

2016 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2016

Net Margin

38th percentile

0.1%

Higher net margin than 38% of similar nonprofits.

2016 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2016

Top Officer Pay

19th percentile

$193,344

Higher top officer pay than 19% of similar nonprofits.

Top officer pay equals 0.3% of source-year revenue.

2016 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2016

Asset Growth

49th percentile

1.6%

Faster asset growth than 49% of similar nonprofits.

2016 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2015 to 2016

Revenue Growth

71st percentile

9.2%

Faster revenue growth than 71% of similar nonprofits.

2016 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2015 to 2016

Assets

Up

$16,990,205

Up $261,607 (+1.6%) from 2015

Net Assets

Up

$10,068,276

Up $279,576 (+2.9%) from 2015

Liabilities

Down

$6,921,929

Down $17,969 (-0.3%) from 2015

Revenue

Up

$68,409,670

Up $5,746,142 (+9.2%) from 2015

Expenses

Up

$68,366,343

Up $5,648,128 (+9.0%) from 2015

Net Income

Up

$43,327

Up $98,014 (+179%) from 2015

Historical Trend

Balance Sheet Trend

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

$80M$60M$40M$20M$0Assets 2011: $14,875,332Liabilities 2011: $6,306,113Net Assets 2011: $8,569,2192011Assets 2012: $14,889,532Liabilities 2012: $6,238,533Net Assets 2012: $8,650,9992012Assets 2014: $15,607,456Liabilities 2014: $6,905,757Net Assets 2014: $8,701,6992014Assets 2015: $16,728,598Liabilities 2015: $6,939,898Net Assets 2015: $9,788,7002015Assets 2016: $16,990,205Liabilities 2016: $6,921,929Net Assets 2016: $10,068,2762016Assets 2017: $18,449,581Liabilities 2017: $7,496,386Net Assets 2017: $10,953,1952017Assets 2018: $23,522,291Liabilities 2018: $8,794,360Net Assets 2018: $14,727,9312018Assets 2019: $26,040,444Liabilities 2019: $9,146,594Net Assets 2019: $16,893,8502019Assets 2020: $29,334,568Liabilities 2020: $12,026,373Net Assets 2020: $17,308,1952020Assets 2021: $34,128,396Liabilities 2021: $16,336,406Net Assets 2021: $17,791,9902021Assets 2022: $35,822,140Liabilities 2022: $16,947,297Net Assets 2022: $18,874,8432022Assets 2023: $50,356,092Liabilities 2023: $31,381,998Net Assets 2023: $18,974,0942023Assets 2024: $52,972,594Liabilities 2024: $32,236,841Net Assets 2024: $20,735,7532024Assets 2025: $61,394,254Liabilities 2025: $38,469,254Net Assets 2025: $22,925,0002025

Highlighted filing

2016

Assets$16,990,205
Liabilities$6,921,929
Net Assets$10,068,276

Operations Trend

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

$150M$100M$50M$0-$50MExpenses 2011: $59,675,2182011Expenses 2012: $58,222,9022012Revenue 2014: $57,297,762Expenses 2014: $57,387,853Net Income 2014: -$90,0912014Revenue 2015: $62,663,528Expenses 2015: $62,718,215Net Income 2015: -$54,6872015Revenue 2016: $68,409,670Expenses 2016: $68,366,343Net Income 2016: $43,3272016Revenue 2017: $75,584,805Expenses 2017: $75,515,934Net Income 2017: $68,8712017Revenue 2018: $79,168,801Expenses 2018: $78,788,840Net Income 2018: $379,9612018Revenue 2019: $84,934,823Expenses 2019: $84,896,531Net Income 2019: $38,2922019Revenue 2020: $93,208,848Expenses 2020: $92,591,103Net Income 2020: $617,7452020Revenue 2021: $92,726,374Expenses 2021: $92,498,925Net Income 2021: $227,4492021Revenue 2022: $99,105,503Expenses 2022: $98,729,732Net Income 2022: $375,7712022Revenue 2023: $104,147,243Expenses 2023: $103,899,524Net Income 2023: $247,7192023Revenue 2024: $114,253,270Expenses 2024: $114,053,607Net Income 2024: $199,6632024Revenue 2025: $127,605,252Expenses 2025: $127,506,767Net Income 2025: $98,4852025

Highlighted filing

2016

Revenue$68,409,670
Expenses$68,366,343
Net Income$43,327
Jump To
Filing Snapshot
Filing Period
Apr 1, 2015 to Mar 31, 2016
Signed
Feb 14, 2017
Return Version
2015v3.0
Gross Receipts
$68,429,477
Mission and Program Overview

Mission

Mission Statement: Community Action Partnership of San Luis Obispo County addresses the causes of poverty, empowering low-income people to achieve self-sufficiency through community-based collaborations and programs.Vision Statement: Creating communities where all people have equal opportunities to achieve self-sufficiency.

In a commitment to eliminate the cause of poverty, the Community Action Partnership of San Luis Obispo County, Inc. aims to empower individuals and families to achieve economic self-sufficiency and self-determination through a comprehensive array of community-based programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$10,213,667$10,383,421▲ $169,754
Pledges and Grants Receivable$6,035,457$4,815,955▼ $1,219,502
Savings and Temporary Cash Investments$176,314$1,454,388▲ $1,278,074
Prepaid Expenses and Deferred Charges$174,991$178,006▲ $3,015
Inventories for Sale or Use$76,525$94,086▲ $17,561
Cash and Non-Interest-Bearing Accounts-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$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-
Total Assets$16,728,598$16,990,205▲ $261,607
Other Assets Total$51,644$64,349▲ $12,705
Liabilities
Accounts Payable and Accrued Expenses$3,807,298$3,574,752▼ $232,546
Deferred Revenue$1,650,842$1,930,736▲ $279,894
Mortgage Notes Payable Secured by Investment Property$1,100,103$1,045,266▼ $54,837
Other Liabilities$381,655$371,175▼ $10,480
Total Liabilities$6,939,898$6,921,929▼ $17,969
Net Assets / Fund Balance
Unrestricted Net Assets$9,770,808$10,059,265▲ $288,457
Temporarily Rstr Net Assets$17,892$9,011▼ $8,881
Total Net Assets Fund Balance$9,788,700$10,068,276▲ $279,576
Total Liabilities and Net Assets / Fund Balance$16,728,598$16,990,205▲ $261,607

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,821,864$11,856,379$17,678,243
Equipment$1,867,259$4,973,686$6,840,945
Land$2,694,298-$2,694,298
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elizabeth SteinbergCEOFT$169,960$12,584$182,544
Jim FamaletteCOOFT$148,302$10,014$158,316
William CastellanosDiv DirectorFT$144,563$9,917$154,480
Joan LimovCFOFT$113,467$21,472$134,939
Grace McIntoshDeputy DirectorFT$109,883$23,239$133,122
Caron McNearneyHR Director-$107,907$11,215$119,122

Board Members and Trustees

NameTitle
Francis I CoughlinPresident
Santos ArronaVice President
Carlos SosaBoard Member
Carlyn ChristiansonBoard Member
Cheryl CarusoBoard Member
Chuck CesenaBoard Member
Debbie ArnoldBoard Member
Dee LaceyBoard Member
Gary JordanBoard Member
Jim ReedBoard Member
Linda HogoboomBoard Member
Margie Perez-SesserBoard Member
Mary Anne ReissBoard Member
Mical W BoveeBoard Member
R Michael WrightBoard Member
Sandee MengeBoard Member
Steve MartinBoard Member
Rob GarciaSect./Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
G6 Hospitality Property LLCChildcare Provider1713 KLECK ROAD, Paso Robles, CA 93446$170,184
-Playground Equip6745 S WASHINGTON 318, Whittier, CA 90601$156,975
-Child Care Provider2029 PINE STREET, Paso Robles, CA 93346$154,547
Topline ServicesHousing HomelessPO BOX 846175, Dallas, TX 75284$137,208
Leticia FloresChildcare Provider7500 MARCANT AVENUE, Atascadero, CA 93422$134,064
Revenue and Support

Revenue Composition

Contributions and Grants
$65,867,482
Program Service Revenue
$2,507,230
Investment Income
$8,124
Other Revenue
$26,834
All Other Contributions
$602,332
Change in Net Assets
$43,327

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
Other Non Cash Contri Table$122,486Fair Market Value (FMV)
Food Inventory$29,384Fair Market Value (FMV)
Other Non Cash Contri Table$4,322Fair Market Value (FMV)
Total Noncash Contributions$156,192-

Audited Revenue Reconciliation

Revenue per Audited Statements
$68,429,477
Revenue Not Reported on Financial Statements
$-19,807
Revenue Not Reported on Form 990
$3,493,611
Other Revenue Adjustments
$-19,807
Total Revenue per Audited Statements
$71,923,088
Total Revenue per Form 990
$68,409,670
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$38,403,869
Other Expenses$29,962,474
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$24,572,954$1,900,848-$26,473,802
Other Employee Benefits$7,992,669$615,799-$8,608,468
All Other Expenses$7,572,814$-3,987,363-$3,585,451
Payroll Taxes$2,262,492$223,309-$2,485,801
Occupancy$1,454,065$166,591-$1,620,656
Travel$1,207,483$84,735-$1,292,218
Other Expenses$1,058,203$99,374-$1,157,577
Current Officers, Directors, Trustees, and Key Employees-$835,798-$835,798
Insurance$379,588$81,858-$461,446
Conferences and Meetings$226,808$67,196-$294,004
Depreciation Depletion$38,520$3,067-$41,587
Interest$15,468$5,139-$20,607
Total Functional Expenses$68,031,654$334,689$0$68,366,343

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$71,879,761
Expenses per Audited Statements$68,366,343
Total Expenses per Form 990$68,366,343
Expenses Not Reported on Form 990$3,513,418
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$46,641
Fundraising Direct Expenses$19,807
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Aed$51,456$46,641$6,822$39,819
Total Events$51,456$46,641$19,807$26,834
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
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
Line of Credit$324,000
SDE Reserve Account$47,175
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 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, Line 11B: Form 990 Review Process

Finance Committee of the Board reviews the 990 in detail before the Board acceptance is performed in January.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Officers, directors, trustees, and key employees are required to disclose to the Chief Executive Officer the existence of any actual or potential conflict of interest so that proper safeguards can be established to protect all parties.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The Agency, through the HR Department, contracts with an independent consultant to conduct a thorough salary survey of key and other positions within the Agency. This survey is conducted every 3 years as required by certain federal grants the Agency receives.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Our written policy states the HR Department is responsible for preparing job descriptions and determining salary grades for each positions. Salary ranges and job classifications are subject to approval by the CEO and the HR director. Our process for establishing salary grades includes gathering market data on an ongoing basis as needed and an independent contractor prepares a compensation study for the agency every 3 years. Additionally, the process includes ensuring that no employee exceeds executive level II compensation. The CFO and HR Director review this annually.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

Guidestar

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Articles of Incorporation and all board meeting minutes, committee minutes, and executive officer/program updates including finance reports and annual audits are all on the Agency's web site. HR Policy Manual is also on-line.

Filing and Contact Details

Filer

Filer Name
Community Action Partnership of
EIN
95-2410253
Phone
8055444355
Address
1030 Southwood Drive, San Luis Obispo, CA 93401

Signing Officer

Name
Joan Limov
Title
CFO
Signed
2017-02-14
Discuss with paid preparer
Yes

Organization Details

Formed
1965
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
15
Employees
1,137
Volunteers
230

Preparer

Firm
Brown Armstrong Accountancy Corporation
Address
4200 TRUXTUN AVE STE 300, BAKERSFIELD, CA 93309-0668
Preparer
Andrew J Paulden
Phone
6613244971
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: The Center-Based Child Care programs provide high-quality, full-day and part-day child care for approximately 610 children, birth through five years of age, in 5 counties: San Luis Obispo, Monterey, San Joaquin, Kern, and Fresno. Families pay a fee for the childcare services provided based on their income and an established sliding scale.Energy Conservation programs offer free energy saving home improvements and minor home repairs to qualified lower-income households. Programs funded by PG&E and SoCal Gas provided over 3,400 households basic weatherization services in San Luis Obispo, Santa Cruz, Santa Barbara, and Monterey Counties. The Low Income Home Energy Assistance Program (LIHEAP) and the Department of Energy Weatherization Assistance Program assisted 265 households with weatherization services, heating, cooling, and water heater replacements. These programs cut monthly bills up to 40 percent through the installation of weather-stripping, insulation, efficient lighting and other energy saving devices. The LIHEAP program assists about 1,650 qualified households with payment of their utilities. Minor home repairs, including handicap access, were performed for approximately 330 households through funding provided by the Area Agency on Aging Senior Home Repair Program and the Community Development Block Grant Home Repair Program.The CAPSLO Health and Prevention Services programs provide reproductive health care medical services, education, and advocacy. Health Division programs focus on prevention: age-appropriate sexuality education for county school districts, youth development, teen obesity, case management for pregnant and parenting teens, free to low cost reproductive health care services including teen peer clinics, menopausal services, as well as health screening and education clinics for seniors and the removal of gang and anti-social tattoos. The two clinics located in San Luis Obispo and Arroyo Grande served 5,300 unduplicated clients, youth programs served 3,500 clients, the adult wellness program served 500 clients, and the tattoo removal program served 178 clientsCAPSLO Homeless Services shelters, feeds, and offers and array of services to homeless people throughout San Luis Obispo County - always with the goal of helping them achieve stability and self-sufficiency.Volunteers - an integral part of the program - prepare meals, serve food, organize special events, and help with the fund-raising. The Maxine Lewis Memorial Shelter provided approximately 28,430 shelter nights and 62,305 dinners and breakfasts for 90 to 135 homeless individuals. The Prado Day Center provided day services to homeless and low-income individuals including serving a total of 53,555 breakfast and lunches and provided access to showers, laundry facilities, and other supportive services to approximately 104 individuals daily. Case Managers assist homeless with services to obtain stability and permanent housing. Eviction prevention financial assistance and supportive housing options are also provided.Family Support Services operated programs that support families in a variety of ways. Direct Services assists families in meeting their basic needs in order to achieve a stable, safe home environment and sustain self-sufficiency. A range of services are provided to minimize family stressors, ensure child safety, and support family well-being.Adult Day services offers a licensed, social model day care program in North San Luis Obispo County that provides a safe and stimulating environment for frail, elderly adults who may have significant memory loss or dementia. The program operates 5 days per week and is designed to meet the needs of working families. A full, hot lunch is served daily and paid staff and volunteers provide care and activities for the participants.

Other Changes In Net Assets Or Fund Balances - Other Increases

Changes in Property, Equipment, and Other Assets = $236249

Financial Statement Notes

Part X : FIN48 Footnote

The agency has received tax-exempt status under section 501(c)(3) of the Internal Revenue Code, and Section 23701(d) of the State of California Revenue and Taxation Code.Open Tax Years: The agency files information tax returns in the U.S. and California. With few exceptions, the Agency is no longer subject to Federal and State of California income tax examinations by tax authorities for years before 2012.

Part XII, Line 2D: Other expenses and losses per audited F/S

Direct Expense for Special Events $19807

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IRS990/Desc0Migrant & Seasonal Head Start and Migrant & Seasonal Early Head Start programs provide full-day care for children of agricultural workers. The sites, located in eight counties in California, offer safe learning environments for approximately 2,146 children, birth through five years of age. Included within the totals above were approximately 519 infants and children being served by the Partnership's delegate Agency, Community Action Partnership of Madera County, Inc.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Sect./Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt8Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt9Board Member
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IRS990/Form990PartVIISectionAGrp/TitleTxt23HR Director
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IRS990/MissionDesc0Community Action Partnership of San Luis Obispo County, Inc. (CAPSLO) serves approximately 40,000 persons across San Luis Obispo County and nine other central and southern California counties including Orange, Ventura, Santa Barbara, Kern, Monterey, Santa Cruz, Fresno, San Benito, San Joaquin, and San Diego. The Community Action Partnership of San Luis Obispo County, Inc. is a private, nonprofit, Public Benefit Corporation, providing an "umbrella" of direct safety net and family development services. In a commitment to eliminate the causes of poverty, the Community Action Partnership of San Luis Obispo County, Inc., a California nonprofit corporation, aims to empower individuals and families to achieve economic self-sufficiency and self-determination through a comprehensive array of community-based programs and actions.
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IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$61.4$38.5$22.9$128$128$0.10
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$53.0$32.2$20.7$114$114$0.20
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$50.4$31.4$19.0$104$104$0.25
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$35.8$16.9$18.9$99.1$98.7$0.38
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$34.1$16.3$17.8$92.7$92.5$0.23
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$29.3$12.0$17.3$93.2$92.6$0.62
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$26.0$9.15$16.9$84.9$84.9$0.04
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.5$8.79$14.7$79.2$78.8$0.38
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.4$7.50$11.0$75.6$75.5$0.07
2016Detailed filing. Detailed filing data is available for this year.$17.0$6.92$10.1$68.4$68.4$0.04
2015Detailed filing. Detailed filing data is available for this year.$16.7$6.94$9.79$62.7$62.7$0.05
2014Detailed filing. Detailed filing data is available for this year.$15.6$6.91$8.70$57.3$57.4$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.9$6.24$8.65$58.2
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.9$6.31$8.57$59.7