Civic Intelligence

North County Lifeline Inc.

990 • Fiscal year 2015 • EIN 95-2794253

Jul 01, 2014 to Jun 30, 2015 • Filed on Feb 09, 2016

3142 Vista Way Room 400Oceanside, CA 92056

(760) 842-6241

Siviq Scores

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

Liabilities / Assets

60th percentile

0.29x

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

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

46th percentile

0.16x

Higher debt load relative to revenue than 46% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Net Margin

36th percentile

-0.4%

Higher net margin than 36% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

54th percentile

$128,015

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Asset Growth

31st percentile

-2.7%

Faster asset growth than 31% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

27th percentile

-5.2%

Faster revenue growth than 27% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Assets

Down

$3,632,931

Down $100,250 (-2.7%) from 2014

Net Assets

Down

$2,566,246

Down $30,143 (-1.2%) from 2014

Liabilities

Down

$1,066,685

Down $70,107 (-6.2%) from 2014

Revenue

Down

$6,861,072

Down $380,009 (-5.2%) from 2014

Expenses

Down

$6,891,215

Down $341,828 (-4.7%) from 2014

Net Income

Down

-$30,143

Down $38,181 (-475%) from 2014

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $4,108,183Liabilities 2011: $1,451,783Net Assets 2011: $2,656,4002011Assets 2012: $3,933,632Liabilities 2012: $1,417,235Net Assets 2012: $2,516,3972012Assets 2013: $3,862,588Liabilities 2013: $1,274,237Net Assets 2013: $2,588,3512013Assets 2014: $3,733,181Liabilities 2014: $1,136,792Net Assets 2014: $2,596,3892014Assets 2015: $3,632,931Liabilities 2015: $1,066,685Net Assets 2015: $2,566,2462015Assets 2016: $3,791,185Liabilities 2016: $1,090,662Net Assets 2016: $2,700,5232016Assets 2017: $4,049,882Liabilities 2017: $984,362Net Assets 2017: $3,065,5202017Assets 2018: $4,411,508Liabilities 2018: $997,756Net Assets 2018: $3,413,7522018Assets 2019: $4,722,531Liabilities 2019: $839,340Net Assets 2019: $3,883,1912019Assets 2020: $6,189,200Liabilities 2020: $1,627,847Net Assets 2020: $4,561,3532020Assets 2021: $5,443,299Liabilities 2021: $931,434Net Assets 2021: $4,511,8652021Assets 2022: $6,985,223Liabilities 2022: $1,402,603Net Assets 2022: $5,582,6202022Assets 2023: $6,556,010Liabilities 2023: $2,287,525Net Assets 2023: $4,268,4852023Assets 2024: $6,580,069Liabilities 2024: $2,981,993Net Assets 2024: $3,598,0762024

Highlighted filing

2015

Assets$3,632,931
Liabilities$1,066,685
Net Assets$2,566,246

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MRevenue 2011: $5,985,276Expenses 2011: $5,966,011Net Income 2011: $19,2652011Revenue 2012: $6,484,443Expenses 2012: $6,624,446Net Income 2012: -$140,0032012Revenue 2013: $8,283,246Expenses 2013: $8,211,292Net Income 2013: $71,9542013Revenue 2014: $7,241,081Expenses 2014: $7,233,043Net Income 2014: $8,0382014Revenue 2015: $6,861,072Expenses 2015: $6,891,215Net Income 2015: -$30,1432015Revenue 2016: $7,260,939Expenses 2016: $7,126,662Net Income 2016: $134,2772016Revenue 2017: $8,260,638Expenses 2017: $7,895,641Net Income 2017: $364,9972017Revenue 2018: $10,098,690Expenses 2018: $9,750,458Net Income 2018: $348,2322018Revenue 2019: $10,930,313Expenses 2019: $10,460,874Net Income 2019: $469,4392019Revenue 2020: $12,934,271Expenses 2020: $12,256,109Net Income 2020: $678,1622020Revenue 2021: $14,024,616Expenses 2021: $14,074,104Net Income 2021: -$49,4882021Revenue 2022: $14,162,040Expenses 2022: $13,091,285Net Income 2022: $1,070,7552022Revenue 2023: $14,946,118Expenses 2023: $16,339,431Net Income 2023: -$1,393,3132023Revenue 2024: $16,351,282Expenses 2024: $16,852,297Net Income 2024: -$501,0152024

Highlighted filing

2015

Revenue$6,861,072
Expenses$6,891,215
Net Income-$30,143
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Feb 9, 2016
Return Version
2014v6.0
Gross Receipts
$6,861,072
Mission and Program Overview

Mission

To build partnerships in North San Diego County and deliver services to children, families and individuals that resolve problems, increase skills and nurture self-reliance.

A non-profit agency with four decades of expertise offering programs and services which develop youth resilience, nurture family strengths, and partner to solve community problems in North San Diego County.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,033,426$1,997,167▼ $36,259
Pledges and Grants Receivable$925,393$967,206▲ $41,813
Cash and Non-Interest-Bearing Accounts$588,109$433,983▼ $154,126
Prepaid Expenses and Deferred Charges$186,253$234,575▲ $48,322
Total Assets$3,733,181$3,632,931▼ $100,250
Liabilities
Accounts Payable and Accrued Expenses$584,834$540,451▼ $44,383
Mortgage Notes Payable Secured by Investment Property$534,714$525,223▼ $9,491
Deferred Revenue$17,244$1,011▼ $16,233
Total Liabilities$1,136,792$1,066,685▼ $70,107
Net Assets / Fund Balance
Unrestricted Net Assets$2,574,940$2,501,013▼ $73,927
Temporarily Rstr Net Assets$21,449$65,233▲ $43,784
Total Net Assets Fund Balance$2,596,389$2,566,246▼ $30,143
Total Liabilities and Net Assets / Fund Balance$3,733,181$3,632,931▼ $100,250

Asset Categories

AssetBook ValueDepreciationBasis
Land$888,842-$888,842
Leasehold Improvements$658,089$154,502$812,591
Buildings$450,236$121,804$572,040
Other Land Buildings-$308,048$308,048
Equipment-$43,799$43,799
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Donald StumpExecutive DirectorFT$128,015$128,015

Board Members and Trustees

NameTitle
Jim HagarImmediate Past President
Paul CevolaniPresident
Mary UreliusVice-President
Andrew JohnsonDirector
Betty GraffDirector
John MoffatDirector
Max VillalobosDirector
Patrick DalyDirector
Reginald OwensDirector
Richard DomalgalskiDirector
Rusty WilliamsDirector
Samuel BrownDirector
Travis BrownDirector
Paul GarzaSecretary
Mary DonovanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$6,778,855
Program Service Revenue
$59,800
Investment Income
$0
Other Revenue
$22,417
All Other Contributions
$112,730
Change in Net Assets
$-30,143

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Clothing and Household Goods-$52,582Fair Market Value (FMV)
Food Inventory600$18,212Fair Market Value (FMV)
Total Noncash Contributions600$70,794-

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,861,072
Revenue Not Reported on Form 990
$695,092
Total Revenue per Audited Statements
$7,556,164
Total Revenue per Form 990
$6,861,072
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,007,481
Other Expenses$1,728,966
Grants and Similar Amounts Paid$154,768
Total Fundraising Expense$94,308
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,180,965$693,620$61,090$3,935,675
Fees for Services Other$713,315$6,692$919$720,926
Other Employee Benefits$483,716$106,990$7,780$598,486
Occupancy$322,652$69,238$5,229$397,119
Payroll Taxes$279,088$61,729$4,488$345,305
Grants to Domestic Individuals$154,768--$154,768
Office Expenses$106,625$23,445$1,301$131,371
Current Officers, Directors, Trustees, and Key Employees$103,467$22,561$1,987$128,015
Travel$77,585$16,680$1,202$95,467
Insurance$39,454$8,462$683$48,599
Other Expenses$34,540$7,409$371$42,320
Depreciation Depletion$29,462$6,320$477$36,259
Interest$22,000$4,719$335$27,054
Fees for Services Management$26,502$249$34$26,785
Fees for Services Accounting$24,982$234$32$25,248
Advertising$4,997$1,072$43$6,112
All Other Expenses-$3,718$114$3,832
Fees for Services Legal$705$6$2$713
Total Functional Expenses$5,743,794$1,053,113$94,308$6,891,215

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$7,586,307
Expenses per Audited Statements$6,891,215
Total Expenses per Form 990$6,891,215
Expenses Not Reported on Form 990$695,092
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
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, Section B, Line 11B

The board receives a full copy of the agency tax returns annually and reviews/approves them in group forum.

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

Once the person discloses the issue, the matter is followed on a case by case basis.

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

The compensation of the ceo and cfo is reviewed by the personnel committee and the full board once each fiscal year. Comparative data, performance evaluation results, level of responsibility, title, job description, internal salary scale and tenure are all considered.

Form 990, Part VI, Section C, Line 19

The organization makes the governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
North County Lifeline Inc
EIN
95-2794253
Phone
7608426241
Address
3142 Vista Way Room 400, Oceanside, CA 92056
Doing Business As
Lifeline Community Services

Signing Officer

Name
Lori Landry
Title
Associate Executive Director
Signed
2016-02-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donald Stump
Formed
1973
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
15
Employees
127
Volunteers
670

Preparer

Firm
Sonnenberg & Company CPAs
Address
5190 Governor Dr 201, San Diego, CA 92122
Preparer
Leonard Sonnenberg
Phone
8584575252
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

Program Service Expenses 880,100, Grants and allocations 39,627, Revenue 0 CHILD ABUSE PREVENTION - THE PROGRAM WORKS WITH FAMILIES AT GREATEST RISK FOR CHILD ABUSE AND NEGLECT DUE TO POVERTY, SUBSTANCE ABUSE, AND DOMESTIC VIOLENCE. THE STAFF WORK WITH SAN DIEGO COUNTYS CHILD WELFARE SERVICES TO IDENTIFY AND ASSIST THESE FAMILIES TO RETAIN OR REUNIFY WITH THEIR CHILDREN.

Form 990, Part III, Line 4D

Program Service Expenses 455,888, Grants and allocations 0, Revenue 1,640 DISPUTE RESOLUTION - LIFELINE PROVIDES FREE MEDIATION SERVICES ONSITE AT THE NORTH COUNTY REGIONAL -CENTER FOR SELF-REPRESENTED SMALL CLAIMS LITIGANTS. MEDIATION STAFF AND VOLUNTEERS ATTEND EACH SMALL CLAIMS COURT SESSION TO OFFER MEDIATION AS AN ALTERNATIVE TO TRIAL. PROSPECTIVE MEDIATION PARTICIPANTS ARE SCREENED FOR ELIGIBILITY BASED ON THE SUBJECT MATTER OF THEIR DISPUTE AND JURISDICTION/GEOGRAPHIC REQUIREMENTS. LITIGANTS WHO DO NOT MEET SERVICE ELIGIBILITY CRITERIA ARE PROVIDED WITH COMMUNITY EDUCATION AND ARE REFERRED TO OTHER AGENCIES.

Form 990, Part III, Line 4D

Program Service Expenses 48,404, Grants and allocations 1,390, Revenue 53,285 ADULT INTERVENTION - LIFELINE OFFERS A 52-WEEK COURT AND COMMUNITY SERVICES BUREAU CSB APPROVED INTERVENTION PROGRAM FOR MALE AND FEMALE PERPETRATORS OF DOMESTIC VIOLENCE. GROUPS ARE AVAILABLE IN ENGLISH AND SPANISH. LIFELINE ACCEPTS REFERRALS FROM THE COURTS FOR INDIVIDUALS WHO HAVE BEEN CONVICTED OF DOMESTIC VIOLENCE OFFENSES.

Form 990, Part IX, Line 11G

Fees for services-other consists of subcontractors and marketing consultants.

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IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice-President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Immediate Past President
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Executive Director
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IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0To build partnerships in North San Diego County and deliver services to children, families and individuals that resolve problems, increase skills and nurture self-reliance.
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0106990
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0483716
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0598486
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IRS990/OtherExpensesGrp/Desc2REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc3SMALL EQUIPMENT
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IRS990/OtherExpensesGrp/FundraisingAmt17035
IRS990/OtherExpensesGrp/FundraisingAmt21029
IRS990/OtherExpensesGrp/FundraisingAmt3371
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02154
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt117815
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt27409
IRS990/OtherExpensesGrp/ProgramServicesAmt010682
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IRS990/OtherExpensesGrp/ProgramServicesAmt264530
IRS990/OtherExpensesGrp/ProgramServicesAmt334540
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IRS990/OtherExpensesGrp/TotalAmt342320
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0693620
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03180965
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IRS990/PrincipalOfficerNm0Donald Stump
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IRS990/ProgramServiceRevenueGrp/Desc0Client Fees
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt059800
IRS990/ProgSrvcAccomActy2Grp/Desc0EMPLOYMENT AND HOUSING - A GROUP OF PROGRAMS TO HELP LOW INCOME PARTICIPANTS DEVELOP AND CONTINUE EDUCATIONAL AND CAREER GOALS. PARTICIPANTS ARE ENCOURAGED TO SEEK TRAINING OR EDUCATION THAT WILL ENABLE THEM TO WORK OR IMPROVE THEIR CURRENT EMPLOYMENT SITUATION. PARTICIPANTS MAY BE REFERRED TO A VARIETY OF RESOURCES TO HELP THEM ACHIEVE THEIR GOALS. HOUSING SERVICES ARE PROVIDED TO LOW INCOME FAMILIES AND TO TRANSITION AGE YOUTH WHO HAVE AGED OUT OF THE FOSTER CARE SYSTEM.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01030764
IRS990/ProgSrvcAccomActy2Grp/GrantAmt052312
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt04875
IRS990/ProgSrvcAccomActy3Grp/Desc0YOUTH DEVELOPMENT - LIFELINE PARTNERS WITH THE LAW ENFORCEMENT, SCHOOLS, CITIES,AND OTHER COMMUNITY ORGANIZATIONS TO REDUCE TRUANCY AND PREVENT YOUTH FROM JOINING LOCAL GANGS. LIFELINE WORKS WITH YOUTH PICKED UP FOR MINOR OFFENSES AND MISDEMEANORS AND THEIR FAMILIES, AND PROVIDING COUNSELING, MENTORING, PARENT EDUCATION AND CONNECTING THEM WITH SERVICES THAT BEST MEET THEIR NEEDS. INTENSIVE GANG PREVENTION AND INTERVENTION SERVICES ARE PROVIDE IN THE CITIES OF VISTA AND OCEANSIDE.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt01912566
IRS990/ProgSrvcAccomActy3Grp/GrantAmt058513
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IRS990/PYOtherRevenueAmt065207
IRS990/PYProgramServiceRevenueAmt066444
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IRS990/ReportOtherLiabilitiesInd0false
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IRS990ScheduleA/InvestmentIncomeCYPct00.00000

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.58$2.98$3.60$16.4$16.9$0.50
2023Summary only. Only limited summary data is available for this year.$6.56$2.29$4.27$14.9$16.3$1.39
2022Summary only. Only limited summary data is available for this year.$6.99$1.40$5.58$14.2$13.1$1.07
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.44$0.93$4.51$14.0$14.1$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.19$1.63$4.56$12.9$12.3$0.68
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.72$0.84$3.88$10.9$10.5$0.47
2018Summary only. Only limited summary data is available for this year.$4.41$1.00$3.41$10.1$9.75$0.35
2017Summary only. Only limited summary data is available for this year.$4.05$0.98$3.07$8.26$7.90$0.36
2016Detailed filing. Detailed filing data is available for this year.$3.79$1.09$2.70$7.26$7.13$0.13
2015Detailed filing. Detailed filing data is available for this year.$3.63$1.07$2.57$6.86$6.89$0.03
2014Summary only. Only limited summary data is available for this year.$3.73$1.14$2.60$7.24$7.23$0.01
2013Summary only. Only limited summary data is available for this year.$3.86$1.27$2.59$8.28$8.21$0.07
2012Summary only. Only limited summary data is available for this year.$3.93$1.42$2.52$6.48$6.62$0.14
2011Summary only. Only limited summary data is available for this year.$4.11$1.45$2.66$5.99$5.97$0.02