Civic Intelligence

Barstow Employment Specialized Training Best Opportunities Inc

990 • Fiscal year 2019 • EIN 95-3661252

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 20, 2020

120 Cal AveBarstow, CA 92311

(760) 628-0111

Siviq Scores

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

Liabilities / Assets

38th percentile

0.07x

Higher debt load relative to assets than 38% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

29th percentile

0.06x

Higher debt load relative to revenue than 29% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

75th percentile

17%

Higher net margin than 75% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

66th percentile

$161,688

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

74th percentile

13%

Faster asset growth than 74% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

89th percentile

51%

Faster revenue growth than 89% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Up

$4,568,496

Up $518,801 (+13%) from 2018

Net Assets

Up

$4,238,058

Up $858,029 (+25%) from 2018

Liabilities

Down

$330,438

Down $339,228 (-51%) from 2018

Revenue

Up

$5,110,501

Up $1,716,603 (+51%) from 2018

Expenses

Up

$4,252,472

Up $1,115,322 (+36%) from 2018

Net Income

Up

$858,029

Up $601,281 (+234%) from 2018

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

2019

Assets$4,568,496
Liabilities$330,438
Net Assets$4,238,058

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

2019

Revenue$5,110,501
Expenses$4,252,472
Net Income$858,029
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 20, 2020
Return Version
2019v5.0
Gross Receipts
$5,110,501
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$3,380,029$4,238,058▲ $858,029
Land, Buildings, and Equipment, Net$2,625,206$2,980,964▲ $355,758
Accounts Receivable$463,232$793,007▲ $329,775
Cash and Non-Interest-Bearing Accounts$852,835$698,408▼ $154,427
Prepaid Expenses and Deferred Charges$108,422$96,117▼ $12,305
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$4,049,695$4,568,496▲ $518,801
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$282,477$238,791▼ $43,686
Mortgage Notes Payable Secured by Investment Property$387,189$91,647▼ $295,542
Total Liabilities$669,666$330,438▼ $339,228
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,380,029$4,238,058▲ $858,029
Total Liabilities and Net Assets / Fund Balance$4,049,695$4,568,496▲ $518,801

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,991,872$314,677$2,306,549
Equipment$361,602$954,483$1,316,085
Leasehold Improvements$416,621$155,270$571,891
Land$198,829-$198,829
Other Land Buildings$12,040$157,695$169,735
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Karin L EtheridgeCEOFT$161,688$161,688

Board Members and Trustees

NameTitle
Steven StewartPresident
Melody PayneVice President
Devin VargasDirector
Maria Savala-mahanyDirector
Pam HillDirector
Richard BarrSecretary
Peggi FriesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$50
Program Service Revenue
$5,009,002
Investment Income
$6,137
Other Revenue
$95,312
All Other Contributions
$50
Change in Net Assets
$858,029
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,190,278
Other Expenses$1,062,194
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,727,991$4,739-$2,732,730
Payroll Taxes$218,107--$218,107
Occupancy$123,434$59,361-$182,795
Current Officers, Directors, Trustees, and Key Employees$161,688--$161,688
Depreciation Depletion$158,714--$158,714
Insurance$82,206$67,745-$149,951
Pension Plan Contributions$77,753--$77,753
Fees for Services Other-$49,945-$49,945
All Other Expenses$29,197$10,668-$39,865
Office Expenses-$22,892-$22,892
Other Expenses$21,779$9,900-$21,779
Advertising-$17,280-$17,280
Interest-$13,937-$13,937
Travel$2,178--$2,178
Total Functional Expenses$3,996,005$256,467$0$4,252,472
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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
Best Opportunities Inc
EIN
95-3661252
Address
120 CAL AVE, BARSTOW, CA 92311

Signing Officer

Name
Karin L Etheridge
Title
CEO
Signed
2020-10-20
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/OtherSalariesAndWagesGrp/TotalAmt02732730
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt0218107
IRS990/PayrollTaxesGrp/TotalAmt0218107
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt077753
IRS990/PensionPlanContributionsGrp/TotalAmt077753
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0108422
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt096117
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0DIRECT CLIENT PROGRAM SERVICE: SPECIAL TRAINING SERVICES TO ADULT CLIENTS WITH DEVELOPMENTAL HANDICAPS.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt03132
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0665
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01053492
IRS990/PYOtherRevenueAmt029763
IRS990/PYProgramServiceRevenueAmt03360338
IRS990/PYRevenuesLessExpensesAmt0256748
IRS990/PYSalariesCompEmpBnftPaidAmt02083658
IRS990/PYTotalExpensesAmt03137150
IRS990/PYTotalRevenueAmt03393898
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0858029
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt050
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt03132
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02927
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt04323
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02453
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt012885
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt012885
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt050
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt03132
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02927
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt04323
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02453
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt012885
IRS990ScheduleA/TotalSupportAmt012885
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01991872
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0314677
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02306549
IRS990ScheduleD/EquipmentGrp/BookValueAmt0361602
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0954483
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01316085
IRS990ScheduleD/LandGrp/BookValueAmt0198829
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0198829
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0416621
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0155270
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0571891
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt012040
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0157695
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0169735
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02980964
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0161688
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0KARIN L ETHERIDGE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0161688
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
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/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04049695
IRS990/TotalAssetsEOYAmt04568496
IRS990/TotalAssetsGrp/BOYAmt04049695
IRS990/TotalAssetsGrp/EOYAmt04568496
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt050
IRS990/TotalEmployeeCnt0315
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0256467
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03996005
IRS990/TotalFunctionalExpensesGrp/TotalAmt04252472
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0669666
IRS990/TotalLiabilitiesEOYAmt0330438
IRS990/TotalLiabilitiesGrp/BOYAmt0669666
IRS990/TotalLiabilitiesGrp/EOYAmt0330438
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03380029
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04238058
IRS990/TotalProgramServiceExpensesAmt03996005
IRS990/TotalProgramServiceRevenueAmt05009002
IRS990/TotalReportableCompFromOrgAmt0161688
IRS990/TotalRevenueGrp/ExclusionAmt095312
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt05015139
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt05110501
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04049695
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04568496
IRS990/TravelGrp/ProgramServicesAmt02178
IRS990/TravelGrp/TotalAmt02178
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0120 CAL AVE
IRS990/USAddress/CityNm0BARSTOW
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092311
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-01-29 14:40:06Z

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.$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