Civic Intelligence

Community Service Programs Inc

EIN 95-3167866 • 501(c)3 • Irvine, CA

Profile

The organization provides various human services in Orange County to youth at risk with mental or legal issues and to victims of crime of all ages.

440 Exchange Ste 250Irvine, CA 92602

www.cspinc.org

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.71x

Higher debt load relative to assets than 83% of similar nonprofits.

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

Liabilities / Revenue

51st percentile

0.29x

Higher debt load relative to revenue than 51% of similar nonprofits.

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

Net Margin

34th percentile

-0.2%

Higher net margin than 34% of similar nonprofits.

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

Top Officer Pay

44th percentile

$228,323

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

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

Asset Growth

79th percentile

18%

Faster asset growth than 79% of similar nonprofits.

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

Revenue Growth

42nd percentile

4.2%

Faster revenue growth than 42% of similar nonprofits.

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

Assets

Up

$13,210,997

Up $1,971,825 (+18%) from 2023

Liabilities

Up

$9,418,619

Up $2,783,378 (+42%) from 2023

Net Assets

Down

$3,792,378

Down $811,553 (-18%) from 2023

Revenue

Up

$32,420,042

Up $1,303,661 (+4.2%) from 2023

Expenses

Up

$32,478,867

Up $778,218 (+2.5%) from 2023

Net Income

Up

-$58,825

Up $525,443 (+90%) from 2023

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $4,043,712Liabilities 2011: $2,542,195Net Assets 2011: $1,501,5172011Assets 2012: $4,105,740Liabilities 2012: $2,672,003Net Assets 2012: $1,433,7372012Assets 2013: $4,170,305Liabilities 2013: $2,628,710Net Assets 2013: $1,541,5952013Assets 2014: $4,098,857Liabilities 2014: $1,057,512Net Assets 2014: $3,041,3452014Assets 2015: $4,544,904Liabilities 2015: $1,221,509Net Assets 2015: $3,323,3952015Assets 2016: $5,097,653Liabilities 2016: $1,558,877Net Assets 2016: $3,538,7762016Assets 2017: $6,059,236Liabilities 2017: $1,910,194Net Assets 2017: $4,149,0422017Assets 2018: $6,922,962Liabilities 2018: $2,612,240Net Assets 2018: $4,310,7222018Assets 2019: $6,777,346Liabilities 2019: $2,292,208Net Assets 2019: $4,485,1382019Assets 2020: $10,478,993Liabilities 2020: $6,205,911Net Assets 2020: $4,273,0822020Assets 2021: $10,818,605Liabilities 2021: $6,628,723Net Assets 2021: $4,189,8822021Assets 2022: $8,709,033Liabilities 2022: $3,668,051Net Assets 2022: $5,040,9822022Assets 2023: $11,239,172Liabilities 2023: $6,635,241Net Assets 2023: $4,603,9312023Assets 2024: $13,210,997Liabilities 2024: $9,418,619Net Assets 2024: $3,792,3782024

Highlighted filing

2024

Assets$13,210,997
Liabilities$9,418,619
Net Assets$3,792,378

Operations Trend

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

$40M$30M$20M$10M$0-$10MRevenue 2011: $14,445,131Expenses 2011: $14,487,549Net Income 2011: -$42,4182011Revenue 2012: $15,271,381Expenses 2012: $15,335,401Net Income 2012: -$64,0202012Revenue 2013: $15,304,542Expenses 2013: $15,220,293Net Income 2013: $84,2492013Revenue 2014: $15,384,807Expenses 2014: $15,322,952Net Income 2014: $61,8552014Revenue 2015: $16,806,589Expenses 2015: $16,521,375Net Income 2015: $285,2142015Revenue 2016: $17,316,955Expenses 2016: $17,083,714Net Income 2016: $233,2412016Revenue 2017: $19,828,039Expenses 2017: $19,269,271Net Income 2017: $558,7682017Revenue 2018: $21,241,057Expenses 2018: $20,827,770Net Income 2018: $413,2872018Revenue 2019: $21,922,704Expenses 2019: $21,740,397Net Income 2019: $182,3072019Revenue 2020: $24,597,391Expenses 2020: $24,822,234Net Income 2020: -$224,8432020Revenue 2021: $25,285,928Expenses 2021: $25,461,657Net Income 2021: -$175,7292021Revenue 2022: $26,242,342Expenses 2022: $25,203,503Net Income 2022: $1,038,8392022Revenue 2023: $31,116,381Expenses 2023: $31,700,649Net Income 2023: -$584,2682023Revenue 2024: $32,420,042Expenses 2024: $32,478,867Net Income 2024: -$58,8252024

Highlighted filing

2024

Revenue$32,420,042
Expenses$32,478,867
Net Income-$58,825

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.2$9.42$3.79$32.4$32.5$0.06
2023Summary only. Only limited summary data is available for this year.$11.2$6.64$4.60$31.1$31.7$0.58
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.71$3.67$5.04$26.2$25.2$1.04
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.8$6.63$4.19$25.3$25.5$0.18
2020Summary only. Only limited summary data is available for this year.$10.5$6.21$4.27$24.6$24.8$0.22
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.78$2.29$4.49$21.9$21.7$0.18
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.92$2.61$4.31$21.2$20.8$0.41
2017Summary only. Only limited summary data is available for this year.$6.06$1.91$4.15$19.8$19.3$0.56
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.10$1.56$3.54$17.3$17.1$0.23
2015Detailed filing. Detailed filing data is available for this year.$4.54$1.22$3.32$16.8$16.5$0.29
2014Detailed filing. Detailed filing data is available for this year.$4.10$1.06$3.04$15.4$15.3$0.06
2013Summary only. Only limited summary data is available for this year.$4.17$2.63$1.54$15.3$15.2$0.08
2012Summary only. Only limited summary data is available for this year.$4.11$2.67$1.43$15.3$15.3$0.06
2011Summary only. Only limited summary data is available for this year.$4.04$2.54$1.50$14.4$14.5$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$32,553,432
Mission and Program Overview

Mission

The organization provides various human services in Orange County to youth at risk with mental or legal issues and to victims of crime of all ages.

Waymakers builds safer communities by helping individuals make their way through conflict and crisis to a place of strength and stability. We redirect youthful offenders, stabilize children dealing with mental health concerns, counsel troubled families, resolve community conflicts, empower and support victims of crime, and provide prevention education in schools and community organizations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$4,522,649$4,446,865▼ $75,784
Cash and Non-Interest-Bearing Accounts$1,959,997$1,535,599▼ $424,398
Land, Buildings, and Equipment, Net$1,296,557$1,267,023▼ $29,534
Prepaid Expenses and Deferred Charges$399,888$522,646▲ $122,758
Investments in Publicly Traded Securities$434,792$490,997▲ $56,205
Inventories for Sale or Use$14,538$33,399▲ $18,861
Other Notes and Loans Receivable, Net$0$4,304▲ $4,304
Total Assets$11,239,172$13,210,997▲ $1,971,825
Other Assets Total$2,610,751$4,910,164▲ $2,299,413
Liabilities
Other Liabilities$2,547,914$5,186,148▲ $2,638,234
Accounts Payable and Accrued Expenses$3,403,132$3,602,472▲ $199,340
Mortgage Notes Payable Secured by Investment Property$559,239$534,434▼ $24,805
Deferred Revenue$124,956$95,565▼ $29,391
Total Liabilities$6,635,241$9,418,619▲ $2,783,378
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,900,656$2,890,657▼ $1,009,999
Net Assets With Donor Restrictions$703,275$901,721▲ $198,446
Total Net Assets Fund Balance$4,603,931$3,792,378▼ $811,553
Total Liabilities and Net Assets / Fund Balance$11,239,172$13,210,997▲ $1,971,825

Asset Categories

AssetBook ValueDepreciationBasis
Land$805,986-$805,986
Buildings$140,391$276,319$416,710
Equipment$178,926$56,284$235,210
Leasehold Improvements$106,303$117,388$223,691
Other Land Buildings$35,417-$35,417
Other Assets Org$4,794,489--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$434,791-▲ $56,206-$490,997
2022$390,579-▲ $44,212-$434,791
2021$483,525-▼ $92,946-$390,579
2020$374,621-▲ $108,904-$483,525
2019$352,015-▲ $22,606-$374,621
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ronnetta JohnsonChief Executive OfficerFT$203,758$24,565$228,323
Hether Lombardo-benjaminChief Program Officer - Youth DevelopmentFT$149,948$18,784$168,732
Hether Lombardo-benjaminChief Program Officer - Youth Develo-$149,948$18,784$168,732
Lita MercadoChief Program Officer - Victim AssistanceFT$133,989$18,145$152,134
Lita MercadoChief Program Officer - Victim Assis-$133,989$18,145$152,134
Melinda RamosChief Financial OfficerFT$129,261$21,789$151,050
Carol CarlsonDirector of Shelter ServicesFT$131,516$14,613$146,129
Mariel CisterinoControllerFT$118,409$13,849$132,258

Board Members and Trustees

NameTitle
Ann StawickiBoard President
Joe MccarthyBoard Vice President
Barbara SteenslandBoard Member
Brenda BalsigerBoard Member
Eileen MccoyBoard Member
Gk KannanBoard Member
Greg TippinBoard Member
Isabel BecerraBoard Member
James PikeBoard Member
Jason SmallwoodBoard Member
Jay LeeBoard Member
Kris ThordarsonBoard Member
Maria GhobadiBoard Member
Mark LarsenBoard Member
Rich BrakkeBoard Member
Roxane FullerBoard Member
Tim SandelBoard Member
Suzy ElliottBoard Member (as of 05/24)
Jonathan JudgeBoard Member (as of 06/24)
Laura ChavezBoard Member (as of 09/23)
Daniel GarciaBoard Member (as of 10/23)
Franky BarajasBoard Member (as of 10/23)
Paul FleckBoard Member (thru 05/24)
Abril TurnerBoard Secretary
Donny DelfinBoard Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Ciu NetworksIt Services And Maintenance10355 LOS ALAMITOS BLVD, Los Alamitos, CA 90720$580,170
Ravita Reddy Dss Md PCConsultingPO BOX 54252 IRVINE, Irvine, CA 02619$136,597
EvalcorpConsulting15615 ALTON PARKWAY UNIT 450, Irvine, CA 92618$113,200
WipfliConsulting1 N WACKER DRIVE, Chicago, IL 60606$103,350
Revenue and Support

Revenue Composition

Contributions and Grants
$32,014,045
Program Service Revenue
$24,361
Investment Income
$31,736
Other Revenue
$349,900
All Other Contributions
$956,549
Change in Net Assets
$-58,825

Audited Revenue Reconciliation

Revenue per Audited Statements
$32,413,451
Revenue Not Reported on Financial Statements
$6,591
Revenue Not Reported on Form 990
$495,752
Total Revenue per Audited Statements
$32,909,203
Total Revenue per Form 990
$32,420,042
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$26,716,837
Other Expenses$5,762,030
Total Fundraising Expense$175,602
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$19,927,041$1,317,789$105,938$21,350,768
Other Employee Benefits$2,301,439$276,735$7,883$2,586,057
Payroll Taxes$1,560,127$128,636$8,529$1,697,292
All Other Expenses$884,408$100,524$5,339$990,271
Pension Plan Contributions$645,879$53,506-$699,385
Fees for Services Other$675,819$13,587$7,252$696,658
Information Technology$477,370$40,721$6,448$524,539
Occupancy$80,360$401,353$15,718$497,431
Office Expenses$424,311$61,806$9,758$495,875
Travel$464,313$6,009$1,818$472,140
Current Officers, Directors, Trustees, and Key Employees-$383,335-$383,335
Other Expenses$312,741$325-$312,741
Insurance$132,119$10,281$801$143,201
Fees for Services Accounting-$91,324-$91,324
Advertising$16,995$56,439$6,118$79,552
Depreciation Depletion$45,772$14,906-$60,678
Interest-$43,422-$43,422
Fees for Service Investment Mgmnt Fees-$6,591-$6,591
Total Functional Expenses$29,295,976$3,007,289$175,602$32,478,867

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$32,920,756
Total Expenses per Form 990$32,478,867
Expenses per Audited Statements$32,472,276
Expenses Not Reported on Form 990$448,480
Expenses Not Reported on Financial Statements$6,591
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$475,565
Fundraising Direct Expenses$127,106
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$185,720$157,761$30,641$127,120
Light a Light of Love$111,352$108,529$4,386$104,143
Total Events$540,429$475,565$127,106$348,459
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$5,186,148
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

The chief executive officer & chief financial officer review form 990 before it is filed. A copy is then provided to the board of directors prior to the return being filed.

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

The organization regularly and consistently monitors and enforces compliance with the conflict of interest policy by ensuring purchases are approved by authorized management members, following waymakers procurement policy, staff that keeps books are not allowed to sign checks, etc. If a board member is related to a service provider that waymakers management chooses, that board member is excluded from voting to approve management's selection of the service provider and that board member would not be part of the quorum for vote.

Form 990, Part VI, Section B, Line 15

The chief executive officer's compensation is recommended by the board personnel committee, and voted on by the board, based on a combination of information gathered from salary surveys, a performance review process, and budget availability. Salaries for other chief officers are recommended to the personnel committee by the chief executive officer and approved by the board.

Form 990, Part VI, Section C, Line 18

UPON REQUEST

Form 990, Part VI, Section C, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Waymakers
EIN
95-3167866
Phone
9492500488
Address
440 EXCHANGE STE 250, IRVINE, CA 92602

Signing Officer

Name
Ronnetta Johnson
Title
Chief Executive Officer
Phone
9492500488
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ronnetta Johnson
Formed
1977
Legal Domicile
CA
Voting Board Members
25
Independent Board Members
25
Employees
452
Volunteers
560

Preparer

Firm
Moss Adams Llp
Address
225 S LAKE AVENUE SUITE 900, PASADENA, CA 91101
Preparer
Lauren a Haverlock
Phone
3104770450
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

CLAIMS EXPENSE -800,000.

Financial Statement Notes

PART X, LINE 2:

Income taxes - the organization is recognized as tax exempt under section 501(c)(3) of the internal revenue code and the corresponding state code and is classified as an organization other than private foundation. The organization accounts for the provisions of fasb asc 740-10-25, income taxes (topic 740), whereby an organization must recognize the tax benefit associated with tax taken for tax return purposes when it is more likely-than-not that the position will be sustained. The organization does not believe that there are any material uncertain tax positions, and accordingly, it has not recognized any liability for unrecognized tax benefits or any related interest or penalties. Interest or penalties would be reflected on the statements of activities and changes in net assets, if any.

Raw XML AppendixShowing 400 of 823 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt03403132
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt03602472
IRS990/AccountsReceivableGrp/BOYAmt04522649
IRS990/AccountsReceivableGrp/EOYAmt04446865
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0WAYMAKERS BUILDS SAFER COMMUNITIES BY HELPING INDIVIDUALS MAKE THEIR WAY THROUGH CONFLICT AND CRISIS TO A PLACE OF STRENGTH AND STABILITY. WE REDIRECT YOUTHFUL OFFENDERS, STABILIZE CHILDREN DEALING WITH MENTAL HEALTH CONCERNS, COUNSEL TROUBLED FAMILIES, RESOLVE COMMUNITY CONFLICTS, EMPOWER AND SUPPORT VICTIMS OF CRIME, AND PROVIDE PREVENTION EDUCATION IN SCHOOLS AND COMMUNITY ORGANIZATIONS.
IRS990/AdvertisingGrp/FundraisingAmt06118
IRS990/AdvertisingGrp/ManagementAndGeneralAmt056439
IRS990/AdvertisingGrp/ProgramServicesAmt016995
IRS990/AdvertisingGrp/TotalAmt079552
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IRS990/AllOtherExpensesGrp/ProgramServicesAmt0884408
IRS990/AllOtherExpensesGrp/TotalAmt0990271
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0MELINDA RAMOS CHIEF FINANCIAL OFFICER
IRS990/BooksInCareOfDetail/PhoneNum09492500488
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0440 EXCHANGE STE 250
IRS990/BooksInCareOfDetail/USAddress/CityNm0IRVINE
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm2IRVINE
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IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0CIU NETWORKS
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IRS990/ContractorCompensationGrp/ServicesDesc0IT SERVICES AND MAINTENANCE
IRS990/ContractorCompensationGrp/ServicesDesc1CONSULTING
IRS990/ContractorCompensationGrp/ServicesDesc2CONSULTING
IRS990/ContractorCompensationGrp/ServicesDesc3CONSULTING
IRS990/ContriRptFundraisingEventAmt064864
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt032014045
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IRS990/CYOtherExpensesAmt05762030
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IRS990/CYTotalRevenueAmt032420042
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IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt014906
IRS990/DepreciationDepletionGrp/ProgramServicesAmt045772
IRS990/DepreciationDepletionGrp/TotalAmt060678
IRS990/Desc0VICTIM ASSISTANCE PROGRAMS: PROVIDED COMPREHENSIVE SUPPORT TO MEET THE NEEDS OF CRIME VICTIMS, THEIR FAMILIES, WITNESSES OF CRIME, AND COMMUNITY MEMBERS, SERVING MORE THAN 50,000 INDIVIDUALS IN ORANGE COUNTY EACH YEAR. THE PROGRAM HAS TEAM MEMBERS LOCATED AT EACH ORANGE COUNTY JUSTICE CENTER, AND SPECIALIZED PROGRAMS FOR VICTIMS OF DOMESTIC VIOLENCE, SEXUAL ASSAULT, HOMICIDE, GANG VIOLENCE, ELDER ABUSE, HUMAN TRAFFICKING AND HATE CRIMES. THE AFTER EFFECTS OF A CRIME CAN BE TRAUMATIC AND FINANCIALLY DEVASTATING. DEDICATED STAFF AND VOLUNTEERS WALK ALONG SIDE CLIENTS TO FACILITATE THE PRIMARY GOALS: 1) MITIGATE EMOTIONAL HARM CAUSED BY ACTS OF CRIME, 2) PROVIDE RESOURCES TO MEET EMERGENCY NEEDS, 3) EASE ANXIETY ABOUT PARTICIPATION IN THE CRIMINAL JUSTICE SYSTEM, 4) HELP VICTIMS TO CREATE AND IMPLEMENT SAFETY PLANS, AND 5) TO ADVOCATE FOR VICTIMS' RIGHTS AND ASSURE THAT VICTIMS HAVE A VOICE DURING CRIMINAL JUSTICE PROCEEDINGS. THE PROGRAM SERVED 21,960 CLIENTS THROUGHOUT THE YEAR.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
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IRS990/Form990PartVIISectionAGrp/TitleTxt2CHIEF FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR OF SHELTER SERVICES
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