Civic Intelligence

Rolling Start Incorporated

990 • Fiscal year 2023 • EIN 95-3178138

Oct 01, 2022 to Sep 30, 2023 • Filed on Aug 08, 2024

Refreshing map…

1955 Hunts Lane Ste 101San Bernardino, CA 92408

(909) 890-9516

Siviq Scores

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

Liabilities / Assets

81st percentile

0.44x

Higher debt load relative to assets than 81% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

65th percentile

0.20x

Higher debt load relative to revenue than 65% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

68th percentile

14%

Higher net margin than 68% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

97th percentile

203%

Faster asset growth than 97% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

84th percentile

53%

Faster revenue growth than 84% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Flat

$931,123

Flat from 2023

Net Assets

Flat

$521,905

Flat from 2023

Liabilities

Flat

$409,218

Flat from 2023

Revenue

Flat

$2,028,388

Flat from 2023

Expenses

Flat

$1,742,696

Flat from 2023

Net Income

Flat

$285,692

Flat from 2023

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2011: $187,211Liabilities 2011: $53,099Net Assets 2011: $134,1122011Assets 2012: $206,908Liabilities 2012: $46,765Net Assets 2012: $160,1432012Assets 2013: $156,323Liabilities 2013: $9,169Net Assets 2013: $147,1542013Assets 2014: $164,555Liabilities 2014: $23,533Net Assets 2014: $141,0222014Assets 2015: $285,419Liabilities 2015: $44,744Net Assets 2015: $240,6752015Assets 2016: $465,916Liabilities 2016: $102,825Net Assets 2016: $363,0912016Assets 2017: $367,761Liabilities 2017: $32,472Net Assets 2017: $335,2892017Assets 2018: $314,432Liabilities 2018: $41,344Net Assets 2018: $273,0882018Assets 2019: $254,194Liabilities 2019: $28,354Net Assets 2019: $225,8402019Assets 2020: $299,614Liabilities 2020: $36,508Net Assets 2020: $263,1062020Assets 2021: $239,204Liabilities 2021: $16,435Net Assets 2021: $222,7692021Assets 2022: $307,007Liabilities 2022: $65,960Net Assets 2022: $241,0472022Assets 2023: $931,123Liabilities 2023: $409,218Net Assets 2023: $521,9052023Assets 2023: $931,123Liabilities 2023: $409,218Net Assets 2023: $521,9052023Assets 2024: $719,814Liabilities 2024: $793,860Net Assets 2024: -$74,0462024

Highlighted filing

2023

Assets$931,123
Liabilities$409,218
Net Assets$521,905

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $705,558Expenses 2011: $713,060Net Income 2011: -$7,5022011Expenses 2012: $729,8052012Revenue 2013: $738,264Expenses 2013: $751,253Net Income 2013: -$12,9892013Revenue 2014: $780,174Expenses 2014: $786,306Net Income 2014: -$6,1322014Revenue 2015: $233,782Expenses 2015: $189,404Net Income 2015: $44,3782015Revenue 2016: $776,695Expenses 2016: $654,279Net Income 2016: $122,4162016Revenue 2017: $642,693Expenses 2017: $670,495Net Income 2017: -$27,8022017Revenue 2018: $687,334Expenses 2018: $749,535Net Income 2018: -$62,2012018Revenue 2019: $745,890Expenses 2019: $793,138Net Income 2019: -$47,2482019Revenue 2020: $1,022,426Expenses 2020: $985,160Net Income 2020: $37,2662020Revenue 2021: $1,007,211Expenses 2021: $1,047,548Net Income 2021: -$40,3372021Revenue 2022: $1,328,731Expenses 2022: $1,310,453Net Income 2022: $18,2782022Revenue 2023: $2,028,388Expenses 2023: $1,742,696Net Income 2023: $285,6922023Revenue 2023: $2,028,388Expenses 2023: $1,742,696Net Income 2023: $285,6922023Revenue 2024: $2,183,309Expenses 2024: $2,779,260Net Income 2024: -$595,9512024

Highlighted filing

2023

Revenue$2,028,388
Expenses$1,742,696
Net Income$285,692
Jump To
Filing Snapshot
Filing Period
Oct 1, 2022 to Sep 30, 2023
Signed
Aug 8, 2024
Return Version
2022v5.0
Gross Receipts
$2,028,388
Mission and Program Overview

Mission

To empower and educate people

To empower and educate people with disabilities to achieve the independent life of their choice.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$52,658$579,031▲ $526,373
Accounts Receivable$187,694$269,868▲ $82,174
Land, Buildings, and Equipment, Net$50,247$50,247→ $0
Prepaid Expenses and Deferred Charges$2,762$31,977▲ $29,215
Savings and Temporary Cash Investments$2,816--
Total Assets$307,007$931,123▲ $624,116
Other Assets Total$10,830--
Liabilities
Deferred Revenue$3,461$359,896▲ $356,435
Accounts Payable and Accrued Expenses$62,499$49,322▼ $13,177
Total Liabilities$65,960$409,218▲ $343,258
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$238,389$519,247▲ $280,858
Net Assets With Donor Restrictions$2,658$2,658→ $0
Total Net Assets Fund Balance$241,047$521,905▲ $280,858
Total Liabilities and Net Assets / Fund Balance$307,007$931,123▲ $624,116

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$50,247$271,680$321,927
Compensation and Service Providers

Board Members and Trustees

NameTitle
David WilderPresident
Debbie NattressVice President
Barbara ChastainDirector
Debbie RojasDirector
Ginger HartmanDirector
Randy SchlechtDirector
Robert NowosielskiDirector
Lisa HayesExecutive Director
Lynda Beck-smithSecretary
Doug VincentTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,975,257
Program Service Revenue
$53,131
Investment Income
$0
Other Revenue
$0
All Other Contributions
$618,600
Change in Net Assets
$285,692

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,028,388
Total Revenue per Audited Statements
$2,028,388
Total Revenue per Form 990
$2,028,388
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$925,324
Other Expenses$817,372
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$775,726$18,795-$794,521
Fees for Services Other$336,196$51,082-$387,278
Occupancy$146,782$70,798-$217,580
All Other Expenses$92,441--$92,441
Payroll Taxes$69,056$1,749-$70,805
Other Employee Benefits$58,511$1,487-$59,998
Other Expenses$3,826$53,406-$53,406
Travel$10,757$803-$11,560
Insurance-$9,140-$9,140
Conferences and Meetings$5,722$421-$6,143
Office Expenses$3,571$351-$3,922
Total Functional Expenses$1,528,617$214,079$0$1,742,696

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,742,696
Total Expenses per Audited Statements$1,742,696
Total Expenses per Form 990$1,742,696
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

The drafrt of the form 990 is provided to the executive director and board members for review.

Conflict of interest policy compliance Part VI line 12C

The conflict of interest policy is outlined in the employee handbook. Employees are required to review the policy and note any relationships that could give rise to conflicts of interest to the executive director. Board members are required to identify conflicts of interest and obstain from voting on such matters.

CEO executive director top management comp Part VI line 15A

Executive director compensation is determined by the board of directors and is set at levels comparable to organizations of similar size and function.

Other officer or key employee compensation Part VI line 15B

Compensation is reviewed to ensure it is comensurate with skill set and industry standards.

Form 990 availability to public Part VI line 18

Documents open to public inspection can be reviewed at our san bernadino office

Governing documents etc available to public Part VI line 19

The documents are available upon request

Filing and Contact Details

Filer

Filer Name
Rolling Start Inc
EIN
95-3178138
Address
1955 HUNTS LANE STE 101, San Bernardino, CA 92408

Signing Officer

Name
Lisa Hayes
Title
Executive Direc
Phone
9098909516
Signed
2024-08-08
Discuss with paid preparer
No

Organization Details

Formed
1977
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
19
Volunteers
3

Preparer

Firm
Bas Partners LLC
Address
15800 PINES BLVD, Pompano Beach, FL 33076
Preparer
Audley Porter
Phone
9542888450
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

.

List of other expenses Part IX line 24E

.

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IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
IRS990/ProgramServiceRevenueGrp/Desc0SERVICE FEES
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IRS990/PYContributionsGrantsAmt01304571
IRS990/PYExcessBenefitTransInd0false
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IRS990/PYRevenuesLessExpensesAmt018278
IRS990/PYSalariesCompEmpBnftPaidAmt0774468
IRS990/PYTotalExpensesAmt01310453
IRS990/PYTotalRevenueAmt01328731
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0285692
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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02816
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02028388
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01304571
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0991423
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0719104
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt06056449
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt08
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt03
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt03
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01012963
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0719104
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IRS990ScheduleD/EquipmentGrp/BookValueAmt050247
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0271680
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0321927
IRS990ScheduleD/ExpensesSubtotalAmt01742696
IRS990ScheduleD/RevenueSubtotalAmt02028388
IRS990ScheduleD/TotalBookValueLandBuildingsAmt050247
IRS990ScheduleD/TotalExpensesPerForm990Amt01742696
IRS990ScheduleD/TotalRevenuePerForm990Amt02028388
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE DRAFRT OF THE FORM 990 IS PROVIDED TO THE EXECUTIVE DIRECTOR AND BOARD MEMBERS FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY IS OUTLINED IN THE EMPLOYEE HANDBOOK. EMPLOYEES ARE REQUIRED TO REVIEW THE POLICY AND NOTE ANY RELATIONSHIPS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST TO THE EXECUTIVE DIRECTOR. BOARD MEMBERS ARE REQUIRED TO IDENTIFY CONFLICTS OF INTEREST AND OBSTAIN FROM VOTING ON SUCH MATTERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXECUTIVE DIRECTOR COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS AND IS SET AT LEVELS COMPARABLE TO ORGANIZATIONS OF SIMILAR SIZE AND FUNCTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION IS REVIEWED TO ENSURE IT IS COMENSURATE WITH SKILL SET AND INDUSTRY STANDARDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS OPEN TO PUBLIC INSPECTION CAN BE REVIEWED AT OUR SAN BERNADINO OFFICE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE DOCUMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7List of other expenses Part IX line 24e
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0931123
IRS990/TotalAssetsGrp/BOYAmt0307007
IRS990/TotalAssetsGrp/EOYAmt0931123
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01528617
IRS990/TotalFunctionalExpensesGrp/TotalAmt01742696
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt065960
IRS990/TotalLiabilitiesEOYAmt0409218
IRS990/TotalLiabilitiesGrp/BOYAmt065960
IRS990/TotalLiabilitiesGrp/EOYAmt0409218
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0241047
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0521905
IRS990/TotalOtherCompensationAmt00
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IRS990/TotalProgramServiceRevenueAmt053131
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt053131
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02028388
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0307007
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0931123
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0803
IRS990/TravelGrp/ProgramServicesAmt010757
IRS990/TravelGrp/TotalAmt011560
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0www.rollingstart.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0LISA HAYES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIREC
ReturnHeader/BusinessOfficerGrp/PhoneNum09098909516
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-08-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ROLLING START INC
ReturnHeader/Filer/BusinessNameControlTxt0ROLL
ReturnHeader/Filer/EIN0953178138
ReturnHeader/Filer/USAddress/AddressLine1Txt01955 HUNTS LANE STE 101
ReturnHeader/Filer/USAddress/CityNm0San Bernardino
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092408
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BAS PARTNERS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt015800 PINES BLVD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Pompano Beach
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd033076
ReturnHeader/PreparerPersonGrp/PhoneNum09542888450
ReturnHeader/PreparerPersonGrp/PreparationDt02024-08-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Audley Porter
ReturnHeader/ReturnTs02024-08-15T23:18:06-04:00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.79$0.07$2.18$2.78$0.60
2023Detailed filing. Detailed filing data is available for this year.$0.93$0.41$0.52$2.03$1.74$0.29
2023Summary only. Only limited summary data is available for this year.$0.93$0.41$0.52$2.03$1.74$0.29
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.31$0.07$0.24$1.33$1.31$0.02
2021Summary only. Only limited summary data is available for this year.$0.24$0.02$0.22$1.01$1.05$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.30$0.04$0.26$1.02$0.99$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.25$0.03$0.23$0.75$0.79$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.31$0.04$0.27$0.69$0.75$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.37$0.03$0.34$0.64$0.67$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.47$0.10$0.36$0.78$0.65$0.12
2015Summary only. Only limited summary data is available for this year.$0.29$0.04$0.24$0.23$0.19$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.16$0.02$0.14$0.78$0.79$0.01
2013Summary only. Only limited summary data is available for this year.$0.16$0.01$0.15$0.74$0.75$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.05$0.16$0.73
2011Summary only. Only limited summary data is available for this year.$0.19$0.05$0.13$0.71$0.71$0.01