Civic Intelligence

Esperance Center

990 • Fiscal year 2014 • EIN 95-3760211

Jun 01, 2013 to May 31, 2014 • Filed on Oct 01, 2014

PO Box 414090265

(310) 457-6052

Siviq Scores

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

Liabilities / Assets

37th percentile

0.04x

Higher debt load relative to assets than 37% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

34th percentile

0.05x

Higher debt load relative to revenue than 34% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

28th percentile

-4.3%

Higher net margin than 28% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

53rd percentile

$68,784

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 5.8% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

31st percentile

-2.4%

Faster asset growth than 31% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

24th percentile

-7.3%

Faster revenue growth than 24% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Down

$1,371,540

Down $33,012 (-2.4%) from 2013

Net Assets

Down

$1,315,273

Down $50,474 (-3.7%) from 2013

Liabilities

Up

$56,267

Up $17,462 (+45%) from 2013

Revenue

Down

$1,184,021

Down $93,486 (-7.3%) from 2013

Expenses

Down

$1,234,495

Down $46,307 (-3.6%) from 2013

Net Income

Down

-$50,474

Down $47,179 (-1432%) from 2013

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2012: $1,402,862Liabilities 2012: $8,949Net Assets 2012: $1,393,9132012Assets 2013: $1,404,552Liabilities 2013: $38,805Net Assets 2013: $1,365,7472013Assets 2014: $1,371,540Liabilities 2014: $56,267Net Assets 2014: $1,315,2732014Assets 2015: $1,335,255Liabilities 2015: $44,854Net Assets 2015: $1,290,4012015Assets 2016: $1,370,083Liabilities 2016: $50,042Net Assets 2016: $1,320,0412016Assets 2017: $1,464,456Liabilities 2017: $53,465Net Assets 2017: $1,410,9912017Assets 2018: $1,561,057Liabilities 2018: $58,288Net Assets 2018: $1,502,7692018Assets 2019: $1,587,049Liabilities 2019: $63,829Net Assets 2019: $1,523,2202019Assets 2020: $1,626,728Liabilities 2020: $78,200Net Assets 2020: $1,548,5282020Assets 2021: $1,841,766Liabilities 2021: $96,678Net Assets 2021: $1,745,0882021Assets 2022: $1,957,898Liabilities 2022: $163,482Net Assets 2022: $1,794,4162022Assets 2023: $2,249,275Liabilities 2023: $130,466Net Assets 2023: $2,118,8092023Assets 2024: $2,607,704Liabilities 2024: $143,930Net Assets 2024: $2,463,7742024Assets 2025: $3,589,012Liabilities 2025: $159,350Net Assets 2025: $3,429,6622025

Highlighted filing

2014

Assets$1,371,540
Liabilities$56,267
Net Assets$1,315,273

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2012: $1,275,071Expenses 2012: $1,254,305Net Income 2012: $20,7662012Revenue 2013: $1,277,507Expenses 2013: $1,280,802Net Income 2013: -$3,2952013Revenue 2014: $1,184,021Expenses 2014: $1,234,495Net Income 2014: -$50,4742014Revenue 2015: $1,281,326Expenses 2015: $1,380,105Net Income 2015: -$98,7792015Revenue 2016: $1,373,171Expenses 2016: $1,364,905Net Income 2016: $8,2662016Revenue 2017: $1,496,572Expenses 2017: $1,423,315Net Income 2017: $73,2572017Revenue 2018: $1,597,583Expenses 2018: $1,534,365Net Income 2018: $63,2182018Revenue 2019: $1,512,886Expenses 2019: $1,542,127Net Income 2019: -$29,2412019Revenue 2020: $1,637,142Expenses 2020: $1,561,626Net Income 2020: $75,5162020Revenue 2021: $1,744,387Expenses 2021: $1,590,082Net Income 2021: $154,3052021Revenue 2022: $1,808,831Expenses 2022: $1,685,700Net Income 2022: $123,1312022Revenue 2023: $2,149,829Expenses 2023: $1,851,366Net Income 2023: $298,4632023Revenue 2024: $2,246,395Expenses 2024: $2,019,397Net Income 2024: $226,9982024Revenue 2025: $3,076,559Expenses 2025: $2,268,733Net Income 2025: $807,8262025

Highlighted filing

2014

Revenue$1,184,021
Expenses$1,234,495
Net Income-$50,474
Jump To
Filing Snapshot
Filing Period
Jun 1, 2013 to May 31, 2014
Signed
Oct 1, 2014
Return Version
2013v3.1
Gross Receipts
$1,184,021
Mission and Program Overview

Mission

The care and education of developmentally disabled adults.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,365,747$1,315,273▼ $50,474
Savings and Temporary Cash Investments$440,421$468,215▲ $27,794
Investments in Publicly Traded Securities$298,842$340,209▲ $41,367
Land, Buildings, and Equipment, Net$316,485$328,603▲ $12,118
Cash and Non-Interest-Bearing Accounts$238,882$134,848▼ $104,034
Accounts Receivable$105,751$93,943▼ $11,808
Prepaid Expenses and Deferred Charges$4,171$5,722▲ $1,551
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,404,552$1,371,540▼ $33,012
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$38,805$35,427▼ $3,378
Other Liabilities-$20,840-
Total Liabilities$38,805$56,267▲ $17,462
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,365,747$1,315,273▼ $50,474
Total Liabilities and Net Assets / Fund Balance$1,404,552$1,371,540▼ $33,012

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$19,884$236,697$256,581
Leasehold Improvements$90,934$150,380$241,314
Equipment$50,200$133,954$184,154
Land$167,578-$167,578
Other Land Buildings$7$11,367$11,374
Compensation and Service Providers

Employees

NameTitleBaseTotal
Deanna TyreeOfficer$68,784$68,784
Barbara HasselquistExecutive Direc$28,142$28,142

Board Members and Trustees

NameTitle
Roy HasselquistChairman
Paul HasselquistDirector
Richard JacobyDirector
Monica JohnsonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$9,112
Program Service Revenue
$1,160,787
Investment Income
$14,122
Other Revenue
$0
All Other Contributions
$9,112
Change in Net Assets
$-50,474
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$877,098
Other Expenses$357,247
Grants and Similar Amounts Paid$150
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$646,678$71,853-$718,531
All Other Expenses$92,730$10,301-$103,031
Current Officers, Directors, Trustees, and Key Employees-$96,926-$96,926
Payroll Taxes$55,477$6,164-$61,641
Other Expenses$33,602$3,733-$37,335
Insurance$26,091$2,899-$28,990
Occupancy$16,560$1,840-$18,400
Depreciation Depletion$16,063$1,785-$17,848
Fees for Services Accounting$13,613$1,512-$15,125
Office Expenses$3,780$420-$4,200
Fees for Services Other$2,843$316-$3,159
Conferences and Meetings$2,834--$2,834
Advertising$495$55-$550
Travel$180$20-$200
Grants to Domestic Orgs$150--$150
Total Functional Expenses$1,024,113$210,382$0$1,234,495
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
Unrealized Gains and Loss$20,840
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, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Roy Hasselquist and Barbara Hasselquist are husband and wife. Paul Hasselquist is their son.

Form 990, Part VI, Line 11B: Form 990 Review Process

Bookkeeper prepares financial information, independent CPA reviews the information and prepares the informational return; thereafter the CPA meets with the bookkeeper and executive officer to review the information before the returns are signed and mailed to the appropriate agencies.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The organization maintains a conflict of interest policy that describe monitoring and enforcement of conflicts.

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

Governing documents, policies, and financial statements are available upon request.

Filing and Contact Details

Filer

EIN
95-3760211
Phone
3104576052

Signing Officer

Name
Barbara Hasselquist
Title
Executive Director
Signed
2014-10-01
Discuss with paid preparer
Yes

Organization Details

Formed
1982
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
4
Employees
46

Preparer

Preparer
Yosef Y Manela CPA APC
Phone
3237820818
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IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
IRS990/ProgramServiceRevenueGrp/BusinessCd1623990
IRS990/ProgramServiceRevenueGrp/Desc0Outpatient Day Program
IRS990/ProgramServiceRevenueGrp/Desc1Residential Care
IRS990/ProgramServiceRevenueGrp/ExclusionAmt0576561
IRS990/ProgramServiceRevenueGrp/ExclusionAmt1584226
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0576561
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1584226
IRS990/ProgSrvcAccomActy2Grp/Desc0Outpatient day care services for developmentally disabled adults. Total Expenses for both programs included above.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt013728
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt019037
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0371657
IRS990/PYProgramServiceRevenueAmt01244742
IRS990/PYRevenuesLessExpensesAmt0-3295
IRS990/PYSalariesCompEmpBnftPaidAmt0909145
IRS990/PYTotalExpensesAmt01280802
IRS990/PYTotalRevenueAmt01277507
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-50474
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01365747
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01315273
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0440421
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0468215
IRS990ScheduleA/FactsAndCircumstancesTestTxt0Part II, Line 17b--The program service revenues are substantially all suported by federal and state government programs.
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt09112
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt013728
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt014898
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt011846
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt05810
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt055394
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt014122
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt019037
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt023573
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt016130
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt033085
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0105947
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.34330
IRS990ScheduleA/PublicSupportPY170Pct00.25530
IRS990ScheduleA/PublicSupportTotal170Amt055394
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt09112
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt013728
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt014898
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt011846
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt05810
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt055394
IRS990ScheduleA/TotalSupportAmt0161341
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt019884
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0236697
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0256581
IRS990ScheduleD/EquipmentGrp/BookValueAmt050200
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0133954
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0184154
IRS990ScheduleD/LandGrp/BookValueAmt0167578
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0167578
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt090934
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0150380
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0241314
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt07
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt011367
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt011374
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt020840
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Unrealized Gains and Loss
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0328603
IRS990ScheduleD/TotalLiabilityAmt020840
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Roy Hasselquist and Barbara Hasselquist are husband and wife. Paul Hasselquist is their son.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Bookkeeper prepares financial information, independent CPA reviews the information and prepares the informational return; thereafter the CPA meets with the bookkeeper and executive officer to review the information before the returns are signed and mailed to the appropriate agencies.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization maintains a conflict of interest policy that describe monitoring and enforcement of conflicts.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Governing documents, policies, and financial statements are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 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/TotalAssetsBOYAmt01404552
IRS990/TotalAssetsEOYAmt01371540
IRS990/TotalAssetsGrp/BOYAmt01404552
IRS990/TotalAssetsGrp/EOYAmt01371540
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt09112
IRS990/TotalEmployeeCnt046
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0210382
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01024113
IRS990/TotalFunctionalExpensesGrp/TotalAmt01234495
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt038805
IRS990/TotalLiabilitiesEOYAmt056267
IRS990/TotalLiabilitiesGrp/BOYAmt038805
IRS990/TotalLiabilitiesGrp/EOYAmt056267
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01365747
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01315273
IRS990/TotalProgramServiceExpensesAmt01024113
IRS990/TotalProgramServiceRevenueAmt01160787
IRS990/TotalReportableCompFromOrgAmt096926
IRS990/TotalRevenueGrp/ExclusionAmt01174909
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01184021
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01404552
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01371540
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt020
IRS990/TravelGrp/ProgramServicesAmt0180
IRS990/TravelGrp/TotalAmt0200
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.59$0.16$3.43$3.08$2.27$0.81
2024Detailed filing. Detailed filing data is available for this year.$2.61$0.14$2.46$2.25$2.02$0.23
2023Detailed filing. Detailed filing data is available for this year.$2.25$0.13$2.12$2.15$1.85$0.30
2022Detailed filing. Detailed filing data is available for this year.$1.96$0.16$1.79$1.81$1.69$0.12
2021Detailed filing. Detailed filing data is available for this year.$1.84$0.10$1.75$1.74$1.59$0.15
2020Detailed filing. Detailed filing data is available for this year.$1.63$0.08$1.55$1.64$1.56$0.08
2019Detailed filing. Detailed filing data is available for this year.$1.59$0.06$1.52$1.51$1.54$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.56$0.06$1.50$1.60$1.53$0.06
2017Detailed filing. Detailed filing data is available for this year.$1.46$0.05$1.41$1.50$1.42$0.07
2016Detailed filing. Detailed filing data is available for this year.$1.37$0.05$1.32$1.37$1.36$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.34$0.04$1.29$1.28$1.38$0.10
2014Detailed filing. Detailed filing data is available for this year.$1.37$0.06$1.32$1.18$1.23$0.05
2013Summary only. Only limited summary data is available for this year.$1.40$0.04$1.37$1.28$1.28$0.00
2012Summary only. Only limited summary data is available for this year.$1.40$0.01$1.39$1.28$1.25$0.02