Civic Intelligence

Barstow Employment Specialized Training Best Opportunities Inc

990 • Fiscal year 2015 • EIN 95-3661252

Jan 01, 2015 to Dec 31, 2015 • Filed on May 23, 2016

120 Cal AveBarstow, CA 92311

(760) 256-1030

Siviq Scores

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

Liabilities / Assets

64th percentile

0.24x

Higher debt load relative to assets than 64% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

72nd percentile

0.37x

Higher debt load relative to revenue than 72% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

74th percentile

15%

Higher net margin than 74% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

80th percentile

$133,608

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

88th percentile

35%

Faster asset growth than 88% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

27th percentile

-5.9%

Faster revenue growth than 27% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$4,450,119

Up $1,154,935 (+35%) from 2014

Net Assets

Up

$3,383,451

Up $434,189 (+15%) from 2014

Liabilities

Up

$1,066,668

Up $720,746 (+208%) from 2014

Revenue

Down

$2,905,280

Down $182,834 (-5.9%) from 2014

Expenses

Down

$2,471,091

Down $760,747 (-24%) from 2014

Net Income

Up

$434,189

Up $577,913 (+402%) 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 2010: $2,675,860Liabilities 2010: $39,897Net Assets 2010: $2,635,9632010Assets 2011: $2,667,652Liabilities 2011: $38,883Net Assets 2011: $2,628,7692011Assets 2012: $2,858,303Liabilities 2012: $143,412Net Assets 2012: $2,714,8912012Assets 2013: $3,504,122Liabilities 2013: $411,136Net Assets 2013: $3,092,9862013Assets 2014: $3,295,184Liabilities 2014: $345,922Net Assets 2014: $2,949,2622014Assets 2015: $4,450,119Liabilities 2015: $1,066,668Net Assets 2015: $3,383,4512015Assets 2016: $4,364,870Liabilities 2016: $1,040,764Net Assets 2016: $3,324,1062016Assets 2017: $4,127,608Liabilities 2017: $1,006,832Net Assets 2017: $3,120,7762017Assets 2018: $4,049,695Liabilities 2018: $669,666Net Assets 2018: $3,380,0292018Assets 2019: $4,568,496Liabilities 2019: $330,438Net Assets 2019: $4,238,0582019Assets 2020: $4,828,135Liabilities 2020: $237,022Net Assets 2020: $4,591,1132020Assets 2021: $5,602,487Liabilities 2021: $246,578Net Assets 2021: $5,355,9092021Assets 2022: $6,376,420Liabilities 2022: $358,653Net Assets 2022: $6,017,7672022Assets 2023: $6,369,777Liabilities 2023: $351,334Net Assets 2023: $6,018,4432023Assets 2024: $6,668,351Liabilities 2024: $310,507Net Assets 2024: $6,357,8442024

Highlighted filing

2015

Assets$4,450,119
Liabilities$1,066,668
Net Assets$3,383,451

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $3,285,0892010Expenses 2011: $3,240,9302011Revenue 2012: $4,164,068Expenses 2012: $4,077,946Net Income 2012: $86,1222012Revenue 2013: $5,678,560Expenses 2013: $5,300,465Net Income 2013: $378,0952013Revenue 2014: $3,088,114Expenses 2014: $3,231,838Net Income 2014: -$143,7242014Revenue 2015: $2,905,280Expenses 2015: $2,471,091Net Income 2015: $434,1892015Revenue 2016: $2,959,123Expenses 2016: $3,018,468Net Income 2016: -$59,3452016Revenue 2017: $3,179,222Expenses 2017: $3,382,552Net Income 2017: -$203,3302017Revenue 2018: $3,393,898Expenses 2018: $3,137,150Net Income 2018: $256,7482018Revenue 2019: $5,110,501Expenses 2019: $4,252,472Net Income 2019: $858,0292019Revenue 2020: $5,669,680Expenses 2020: $5,316,625Net Income 2020: $353,0552020Revenue 2021: $6,013,020Expenses 2021: $5,248,224Net Income 2021: $764,7962021Revenue 2022: $6,121,128Expenses 2022: $5,459,270Net Income 2022: $661,8582022Revenue 2023: $6,403,402Expenses 2023: $6,402,726Net Income 2023: $6762023Revenue 2024: $7,021,176Expenses 2024: $6,681,775Net Income 2024: $339,4012024

Highlighted filing

2015

Revenue$2,905,280
Expenses$2,471,091
Net Income$434,189
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 23, 2016
Return Version
2015v2.0
Gross Receipts
$2,905,280
Mission and Program Overview

Mission

Our mission is to promote the independence, productivity, and integration of disable adults in the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$2,949,262$3,383,451▲ $434,189
Land, Buildings, and Equipment, Net$1,091,997$2,440,209▲ $1,348,212
Cash and Non-Interest-Bearing Accounts$1,473,280$1,491,315▲ $18,035
Accounts Receivable$724,535$343,939▼ $380,596
Prepaid Expenses and Deferred Charges-$170,742-
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$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-
Inventories for Sale or Use-$0-
Total Assets$3,295,184$4,450,119▲ $1,154,935
Other Assets Total$5,372$3,914▼ $1,458
Liabilities
Mortgage Notes Payable Secured by Investment Property$213,404$873,885▲ $660,481
Accounts Payable and Accrued Expenses$132,517$192,780▲ $60,263
Other Liabilities$1$3▲ $2
Total Liabilities$345,922$1,066,668▲ $720,746
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,949,262$3,383,451▲ $434,189
Total Liabilities and Net Assets / Fund Balance$3,295,184$4,450,119▲ $1,154,935

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,836,279$105,287$1,941,566
Equipment$101,091$696,157$797,248
Leasehold Improvements$252,549$78,985$331,534
Land$198,829-$198,829
Other Land Buildings$51,461$109,861$161,322
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Karin L EtheridgeCEOFT$133,608$133,608

Board Members and Trustees

NameTitle
Norbert AceveoPresident
Mark SielskiVice President
Melody PayneDirector
Peggi FriesDirector
Richard BarrDirector
Pam HillSecretary
Frank StewartTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,453
Program Service Revenue
$2,889,699
Investment Income
$287
Other Revenue
$12,841
All Other Contributions
$2,453
Change in Net Assets
$434,189
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,691,240
Other Expenses$779,851
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,402,864$49,390-$1,452,254
Occupancy$129,007$14,577-$143,584
Current Officers, Directors, Trustees, and Key Employees$133,608--$133,608
Depreciation Depletion$100,172--$100,172
Payroll Taxes$93,406--$93,406
Insurance$59,046$-8,743-$50,303
All Other Expenses$40,246$7,338-$47,584
Fees for Services Accounting-$24,417-$24,417
Other Expenses$24,258$26,874-$24,258
Office Expenses-$23,355-$23,355
Interest-$21,173-$21,173
Pension Plan Contributions-$11,972-$11,972
Fees for Services Other-$10,703-$10,703
Fees for Services Legal-$8,620-$8,620
Advertising-$4,156-$4,156
Travel$2,393--$2,393
Total Functional Expenses$2,277,259$193,832$0$2,471,091
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
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
Rounding$3
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
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, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

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

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Barstow Employment Specialized Training
EIN
95-3661252
Address
120 CAL AVE, BARSTOW, CA 92311

Signing Officer

Name
Karin L Etheridge
Title
CEO
Signed
2016-05-23
Discuss with paid preparer
Yes

Organization Details

Formed
1981
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
0
Employees
315

Preparer

Firm
Messner & Hadley LLP
Address
17072 Silica Drive Suite 101, Victorville, CA 92392
Preparer
Paul S Messner CPA
Phone
7602416376
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IRS990/OtherExpensesGrp/TotalAmt324258
IRS990/OtherLiabilitiesGrp/BOYAmt01
IRS990/OtherLiabilitiesGrp/EOYAmt03
IRS990/OtherRevenueMiscGrp/Desc0RECYCLING, OTHER
IRS990/OtherRevenueMiscGrp/ExclusionAmt012841
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt012841
IRS990/OtherRevenueTotalAmt012841
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt049390
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01402864
IRS990/OtherSalariesAndWagesGrp/TotalAmt01452254
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt093406
IRS990/PayrollTaxesGrp/TotalAmt093406
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt011972
IRS990/PensionPlanContributionsGrp/TotalAmt011972
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0170742
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0PROFESSIONAL AND PUBLIC EDUCATION PROGRAMS SERVICES: CONDUCT SEMINARS AND WORKSHOPS ON WORK CAPABILITIES, PROVIDE PUBLIC AWARENESS OF REHABILITATION OPPORTUNITIES TO CIVIC AND SERVICE ORGANIZATIONS IN THE HIGH DESERT.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02890
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01108
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01254726
IRS990/PYOtherRevenueAmt06515
IRS990/PYProgramServiceRevenueAmt03077601
IRS990/PYRevenuesLessExpensesAmt0-143724
IRS990/PYSalariesCompEmpBnftPaidAmt01977112
IRS990/PYTotalExpensesAmt03231838
IRS990/PYTotalRevenueAmt03088114
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0434189
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02453
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02890
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt08422
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt07583
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt010452
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt031800
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt031800
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02453
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02890
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt08422
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt07583
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt010452
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt031800
IRS990ScheduleA/TotalSupportAmt031800
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01836279
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0105287
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01941566
IRS990ScheduleD/EquipmentGrp/BookValueAmt0101091
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0696157
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0797248
IRS990ScheduleD/LandGrp/BookValueAmt0198829
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0198829
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0252549
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt078985
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0331534
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt051461
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0109861
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0161322
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02440209
IRS990ScheduleD/TotalLiabilityAmt03
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03295184
IRS990/TotalAssetsEOYAmt04450119
IRS990/TotalAssetsGrp/BOYAmt03295184
IRS990/TotalAssetsGrp/EOYAmt04450119
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02453
IRS990/TotalEmployeeCnt0315
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0193832
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02277259
IRS990/TotalFunctionalExpensesGrp/TotalAmt02471091
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0345922
IRS990/TotalLiabilitiesEOYAmt01066668
IRS990/TotalLiabilitiesGrp/BOYAmt0345922
IRS990/TotalLiabilitiesGrp/EOYAmt01066668
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02949262
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03383451
IRS990/TotalProgramServiceExpensesAmt02277259
IRS990/TotalProgramServiceRevenueAmt02889699
IRS990/TotalReportableCompFromOrgAmt0133608
IRS990/TotalRevenueGrp/ExclusionAmt012841
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02889986
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02905280
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03295184
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04450119
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt02393
IRS990/TravelGrp/TotalAmt02393
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KARIN L ETHERIDGE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO

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.$6.67$0.31$6.36$7.02$6.68$0.34
2023Detailed filing. Detailed filing data is available for this year.$6.37$0.35$6.02$6.40$6.40$0.00
2022Detailed filing. Detailed filing data is available for this year.$6.38$0.36$6.02$6.12$5.46$0.66
2021Detailed filing. Detailed filing data is available for this year.$5.60$0.25$5.36$6.01$5.25$0.76
2020Detailed filing. Detailed filing data is available for this year.$4.83$0.24$4.59$5.67$5.32$0.35
2019Detailed filing. Detailed filing data is available for this year.$4.57$0.33$4.24$5.11$4.25$0.86
2018Detailed filing. Detailed filing data is available for this year.$4.05$0.67$3.38$3.39$3.14$0.26
2017Detailed filing. Detailed filing data is available for this year.$4.13$1.01$3.12$3.18$3.38$0.20
2016Detailed filing. Detailed filing data is available for this year.$4.36$1.04$3.32$2.96$3.02$0.06
2015Detailed filing. Detailed filing data is available for this year.$4.45$1.07$3.38$2.91$2.47$0.43
2014Detailed filing. Detailed filing data is available for this year.$3.30$0.35$2.95$3.09$3.23$0.14
2013Summary only. Only limited summary data is available for this year.$3.50$0.41$3.09$5.68$5.30$0.38
2012Summary only. Only limited summary data is available for this year.$2.86$0.14$2.71$4.16$4.08$0.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.67$0.04$2.63$3.24
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.68$0.04$2.64$3.29