Civic Intelligence

Community Enhancement Services

EIN 95-4506631 • 501(c)3 • Van Nuys, CA

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Profile

The mission of ces is to enhance the community's standards through provision of community services, education training, employment and related services.

15643 Sherman Way Suite 230Van Nuys, CA 91406

www.cesinla.com

Siviq Scores

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

Liabilities / Assets

57th percentile

0.11x

Higher debt load relative to assets than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

65th percentile

0.19x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

67th percentile

14%

Higher net margin than 67% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

97th percentile

$212,028

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 9.8% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

62nd percentile

8.7%

Faster asset growth than 62% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

29th percentile

-3.5%

Faster revenue growth than 29% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$3,975,732

Up $317,639 (+8.7%) from 2023

Liabilities

Up

$418,372

Up $9,593 (+2.3%) from 2023

Net Assets

Up

$3,557,360

Up $308,046 (+9.5%) from 2023

Operations
Liabilities / Revenue65th percentileNet Margin67th percentile

Revenue

Down

$2,158,320

Down $78,569 (-3.5%) from 2023

Expenses

Down

$1,850,274

Down $148,068 (-7.4%) from 2023

Net Income

Up

$308,046

Up $69,499 (+29%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth62nd percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $3,164,526Liabilities 2011: $710,925Net Assets 2011: $2,453,6012011Assets 2012: $3,434,327Liabilities 2012: $557,920Net Assets 2012: $2,876,4072012Assets 2013: $4,309,799Liabilities 2013: $605,426Net Assets 2013: $3,704,3732013Assets 2014: $3,957,346Liabilities 2014: $179,858Net Assets 2014: $3,777,4882014Assets 2015: $3,777,807Liabilities 2015: $164,295Net Assets 2015: $3,613,5122015Assets 2016: $3,501,250Liabilities 2016: $194,329Net Assets 2016: $3,306,9212016Assets 2017: $3,189,597Liabilities 2017: $147,123Net Assets 2017: $3,042,4742017Assets 2018: $2,753,753Liabilities 2018: $179,737Net Assets 2018: $2,574,0162018Assets 2019: $3,210,168Liabilities 2019: $176,408Net Assets 2019: $3,033,7602019Assets 2020: $3,227,048Liabilities 2020: $157,378Net Assets 2020: $3,069,6702020Assets 2021: $3,240,274Liabilities 2021: $154,759Net Assets 2021: $3,085,5152021Assets 2022: $3,527,638Liabilities 2022: $516,871Net Assets 2022: $3,010,7672022Assets 2023: $3,658,093Liabilities 2023: $408,779Net Assets 2023: $3,249,3142023Assets 2024: $3,975,732Liabilities 2024: $418,372Net Assets 2024: $3,557,3602024

Highlighted filing

2024

Assets$3,975,732
Liabilities$418,372
Net Assets$3,557,360
Open 2024 Filing

Operations Trend

Revenue Growth29th percentile

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $11,844,267Expenses 2011: $11,276,209Net Income 2011: $568,0582011Revenue 2012: $10,626,960Expenses 2012: $10,204,154Net Income 2012: $422,8062012Revenue 2013: $10,924,042Expenses 2013: $10,096,076Net Income 2013: $827,9662013Revenue 2014: $2,795,080Expenses 2014: $2,721,965Net Income 2014: $73,1152014Revenue 2015: $1,828,272Expenses 2015: $1,992,252Net Income 2015: -$163,9802015Revenue 2016: $1,733,748Expenses 2016: $2,040,339Net Income 2016: -$306,5912016Revenue 2017: $1,414,334Expenses 2017: $1,678,781Net Income 2017: -$264,4472017Revenue 2018: $1,264,146Expenses 2018: $1,732,604Net Income 2018: -$468,4582018Revenue 2019: $2,172,862Expenses 2019: $1,713,118Net Income 2019: $459,7442019Revenue 2020: $1,849,139Expenses 2020: $1,813,229Net Income 2020: $35,9102020Revenue 2021: $1,819,719Expenses 2021: $1,803,874Net Income 2021: $15,8452021Revenue 2022: $1,718,316Expenses 2022: $1,793,064Net Income 2022: -$74,7482022Revenue 2023: $2,236,889Expenses 2023: $1,998,342Net Income 2023: $238,5472023Revenue 2024: $2,158,320Expenses 2024: $1,850,274Net Income 2024: $308,0462024

Highlighted filing

2024

Revenue$2,158,320
Expenses$1,850,274
Net Income$308,046
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$3,975,732
Liabilities
$418,372
Net assets
$3,557,360
Revenue
$2,158,320
Expenses
$1,850,274
Net income
$308,046
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.98$0.42$3.56$2.16$1.85$0.31
2023Summary only. Only limited summary data is available for this year.$3.66$0.41$3.25$2.24$2.00$0.24
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.53$0.52$3.01$1.72$1.79$0.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.24$0.15$3.09$1.82$1.80$0.02
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.23$0.16$3.07$1.85$1.81$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.21$0.18$3.03$2.17$1.71$0.46
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.75$0.18$2.57$1.26$1.73$0.47
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.19$0.15$3.04$1.41$1.68$0.26
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.50$0.19$3.31$1.73$2.04$0.31
2015Detailed filing. Detailed filing data is available for this year.$3.78$0.16$3.61$1.83$1.99$0.16
2014Summary only. Only limited summary data is available for this year.$3.96$0.18$3.78$2.80$2.72$0.07
2013Summary only. Only limited summary data is available for this year.$4.31$0.61$3.70$10.9$10.1$0.83
2012Summary only. Only limited summary data is available for this year.$3.43$0.56$2.88$10.6$10.2$0.42
2011Summary only. Only limited summary data is available for this year.$3.16$0.71$2.45$11.8$11.3$0.57
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 15, 2025
Return Version
2024v5.0
Gross Receipts
$2,158,320
Mission and Program Overview

Mission

The mission of ces is to enhance the community's standards through provision of community services, education training, employment and related services.

The purpose of the organization is to enhance the community's standards through provision of community services, education, training, employment and related services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$3,401,413$3,715,530▲ $314,117
Land, Buildings, and Equipment, Net$4,317$2,500▼ $1,817
Accounts Receivable$1,029--
Total Assets$3,658,093$3,975,732▲ $317,639
Other Assets Total$251,334$257,702▲ $6,368
Liabilities
Other Liabilities$226,676$229,973▲ $3,297
Accounts Payable and Accrued Expenses$182,103$188,399▲ $6,296
Total Liabilities$408,779$418,372▲ $9,593
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,249,314$3,557,360▲ $308,046
Total Net Assets Fund Balance$3,249,314$3,557,360▲ $308,046
Total Liabilities and Net Assets / Fund Balance$3,658,093$3,975,732▲ $317,639

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,500$111,023$113,523
Leasehold Improvements-$3,400$3,400
Other Assets Org$14,502--
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Zigmund VaysPresident/ceFT$169,649$42,379$212,028
Zigmund VaysPresident/CEO-$169,649$42,379$212,028
Lusin KuyumjyanCFOFT$136,993$34,215$171,208
Oleg KhilkevichDirector ofFT$117,695$30,513$148,208

Board Members and Trustees

NameTitle
Dr Irving Lebovics DdsBoard Chairm
Marina TeperSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,676
Program Service Revenue
$2,055,336
Investment Income
$100,955
Other Revenue
$353
Change in Net Assets
$308,046

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,158,320
Total Revenue per Audited Statements
$2,158,320
Total Revenue per Form 990
$2,158,320
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,237,687
Other Expenses$612,587
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$466,686$197,310-$663,996
Current Officers, Directors, Trustees, and Key Employees$256,350$126,886-$383,236
Occupancy$170,610$20,844-$191,454
Payroll Taxes$50,598$31,427-$82,025
Pension Plan Contributions$37,215$32,601-$69,816
Fees for Services Other$40,384$17,117-$57,501
Other Employee Benefits$20,583$18,031-$38,614
Insurance$23,114$13,392-$36,506
Other Expenses$25,692$4,183-$29,875
Fees for Services Accounting$15,355$6,509-$21,864
All Other Expenses$16,710$1,603-$18,313
Advertising$2,882--$2,882
Depreciation Depletion-$1,817-$1,817
Travel$6--$6
Total Functional Expenses$1,374,902$475,372$0$1,850,274

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,850,274
Total Expenses per Audited Statements$1,850,274
Total Expenses per Form 990$1,850,274
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$224,042
Accrued Liabilities$5,931
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
No
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, Page 6, Part VI, Line 9

“Dr. Irving lebovics dds 15643 sherman way, suite 230 van nuys, ca 91406 marina teper 15643 sherman way, suite 230 van nyus, ca 91406”

Form 990, Page 6, Part VI, Line 11B

“Previous filings of form 990 have always been reviewed by the cfo and approved by the ceo. Prior to finalizing, signing, and filing to the irs the current year's form 990 and required schedules, ces sends to all board members a copy of draft current year's form 990, prior year's form 990, and audit report for their review, comments and final approval.”

Form 990, Page 6, Part VI, Line 12C

“All board members receive information regarding ces' significant program activities and operations, legal documents such as by-laws and articles of incorporation, audit reports and policies applicable to board members such as the conflict of interest policy. In addition, new members are required to complete a questionnaire regarding conflict of interest policy. To monitor and enforce compliance with the policy, during the quarterly board meeting, the conflict of interest policy is reiterated, discussed and if necessary board members are required to update the questionnaire.”

Form 990, Page 6, Part VI, Line 15A

“Ces conducted a research by obtaining data from multiple published compensation survey, considering the size, complexity of operation, geographical location, job qualifications, descriptions and responsibilities. These references surveys were all submitted to the board members for review and discussion during a board meeting.”

Form 990, Page 6, Part VI, Line 19

“Ces provides copies of its governing documents, conflict of interest policy, financial statements and/or audit report to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Community Enhancement Services
EIN
95-4506631
Phone
8189972844
Address
15643 SHERMAN WAY SUITE 230, VAN NUYS, CA 91406

Signing Officer

Name
Lusin Kuyumjyan
Title
CFO
Phone
8189972844
Signed
2025-11-15

Organization Details

Principal Officer
Zigmund Vays
Formed
1994
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
2
Employees
21

Preparer

Firm
Walters & Sklyar Llp
Address
21031 VENTURA BLVD STE 401, WOODLAND HILLS, CA 91364
Preparer
Yefim Sklyar CPA
Phone
8189752040
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“Ces evaluates uncertain tax positions through its review of the sources of revenue to identify ubti and certain other matters, including those which may affect its tax exempt status. The effect of the uncertainty would be recorded if the outcome was considered probable and could be reasonably estimated. As of december 31, 2024 and 2023, ces had no uncertain tax positions requiring accrual.”

Raw XML Appendix400 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
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IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE PURPOSE OF THE ORGANIZATION IS TO ENHANCE THE COMMUNITY'S STANDARDS THROUGH PROVISION OF COMMUNITY SERVICES, EDUCATION, TRAINING, EMPLOYMENT AND RELATED SERVICES.
IRS990/AdvertisingGrp/ProgramServicesAmt02882
IRS990/AdvertisingGrp/TotalAmt02882
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IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
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IRS990/BooksInCareOfDetail/PersonNm0LUSIN KUYUMJYAN
IRS990/BooksInCareOfDetail/PhoneNum08189972844
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt015643 SHERMAN WAY SUITE 230
IRS990/BooksInCareOfDetail/USAddress/CityNm0VAN NUYS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd091406
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
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IRS990/CashNonInterestBearingGrp/BOYAmt03401413
IRS990/CashNonInterestBearingGrp/EOYAmt03715530
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0126886
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0256350
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0383236
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01676
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0100955
IRS990/CYOtherExpensesAmt0612587
IRS990/CYOtherRevenueAmt0353
IRS990/CYProgramServiceRevenueAmt02055336
IRS990/CYRevenuesLessExpensesAmt0308046
IRS990/CYSalariesCompEmpBnftPaidAmt01237687
IRS990/CYTotalExpensesAmt01850274
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02158320
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt01817
IRS990/DepreciationDepletionGrp/TotalAmt01817
IRS990/Desc0VOCATIONAL TRAINING: IN 2024, CES OFFERED CLASSES IN VOCATIONAL NURSING AND PROVIDED TRAINING TO APPROXIMATELY 188 STUDENTS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt021
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt01374902
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditPerformedInd0true
IRS990/FederalGrantAuditRequiredInd0true
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt06509
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IRS990/FeesForServicesOtherGrp/ProgramServicesAmt040384
IRS990/FeesForServicesOtherGrp/TotalAmt057501
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
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IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt134215
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt230513
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IRS990/Form990PartVIISectionAGrp/PersonNm0ZIGMUND VAYS
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IRS990/Form990PartVIISectionAGrp/PersonNm2OLEG KHILKEVICH
IRS990/Form990PartVIISectionAGrp/PersonNm3DR IRVING LEBOVICS DDS
IRS990/Form990PartVIISectionAGrp/PersonNm4MARINA TEPER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0169649
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT/CE
IRS990/Form990PartVIISectionAGrp/TitleTxt1CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR OF
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD CHAIRM
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd0true
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IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
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IRS990/IRPDocumentCnt07
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IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
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IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/OfficerMailingAddressInd0true
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IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherExpensesGrp/Desc1LICENSES, PERMITS & FEES
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3TELEPHONE AND UTILITIES
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0197310
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0466686
IRS990/OtherSalariesAndWagesGrp/TotalAmt0663996
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt031427
IRS990/PayrollTaxesGrp/ProgramServicesAmt050598
IRS990/PayrollTaxesGrp/TotalAmt082025
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt032601
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt037215
IRS990/PensionPlanContributionsGrp/TotalAmt069816
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IRS990/ProgramServiceRevenueGrp/Desc0TUITION & TRAINING FEES
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IRS990/PYRevenuesLessExpensesAmt0238547
IRS990/PYSalariesCompEmpBnftPaidAmt01135571
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IRS990/PYTotalRevenueAmt02236889
IRS990/QuidProQuoContributionsInd0false
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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02055336
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01676
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0260865
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0133062
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0129701
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0135004
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0660308
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0100955
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt021782
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt06779
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt06527
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt013832
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0149875
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt08972200
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.81500
IRS990ScheduleA/PublicSupportPY170Pct00.97240
IRS990ScheduleA/PublicSupportTotal170Amt0660308
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01676
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0260865
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0133062
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0129701
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0135004
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0660308
IRS990ScheduleA/TotalSupportAmt0810183
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt02500
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0111023
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0113523
IRS990ScheduleD/ExpensesSubtotalAmt01850274
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt03400
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt03400
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0224042
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt119158
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt214502
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OPERATING LEASE RIGHT-OF-USE ASSET
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1PREPAID EXPENSES
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2SECURITY DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0224042
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt15931
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED LIABILITIES
IRS990ScheduleD/RevenueSubtotalAmt02158320
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CES EVALUATES UNCERTAIN TAX POSITIONS THROUGH ITS REVIEW OF THE SOURCES OF REVENUE TO IDENTIFY UBTI AND CERTAIN OTHER MATTERS, INCLUDING THOSE WHICH MAY AFFECT ITS TAX EXEMPT STATUS. THE EFFECT OF THE UNCERTAINTY WOULD BE RECORDED IF THE OUTCOME WAS CONSIDERED PROBABLE AND COULD BE REASONABLY ESTIMATED. AS OF DECEMBER 31, 2024 AND 2023, CES HAD NO UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02500
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0257702
IRS990ScheduleD/TotalExpensesPerForm990Amt01850274
IRS990ScheduleD/TotalLiabilityAmt0229973
IRS990ScheduleD/TotalRevenuePerForm990Amt02158320
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02158320
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01850274
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IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
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IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1136993
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt042379
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt134215
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ZIGMUND VAYS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1LUSIN KUYUMJYAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT/CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1CFO
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1171208
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DR. IRVING LEBOVICS DDS 15643 SHERMAN WAY, SUITE 230 VAN NUYS, CA 91406 MARINA TEPER 15643 SHERMAN WAY, SUITE 230 VAN NYUS, CA 91406
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PREVIOUS FILINGS OF FORM 990 HAVE ALWAYS BEEN REVIEWED BY THE CFO AND APPROVED BY THE CEO. PRIOR TO FINALIZING, SIGNING, AND FILING TO THE IRS THE CURRENT YEAR'S FORM 990 AND REQUIRED SCHEDULES, CES SENDS TO ALL BOARD MEMBERS A COPY OF DRAFT CURRENT YEAR'S FORM 990, PRIOR YEAR'S FORM 990, AND AUDIT REPORT FOR THEIR REVIEW, COMMENTS AND FINAL APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL BOARD MEMBERS RECEIVE INFORMATION REGARDING CES' SIGNIFICANT PROGRAM ACTIVITIES AND OPERATIONS, LEGAL DOCUMENTS SUCH AS BY-LAWS AND ARTICLES OF INCORPORATION, AUDIT REPORTS AND POLICIES APPLICABLE TO BOARD MEMBERS SUCH AS THE CONFLICT OF INTEREST POLICY. IN ADDITION, NEW MEMBERS ARE REQUIRED TO COMPLETE A QUESTIONNAIRE REGARDING CONFLICT OF INTEREST POLICY. TO MONITOR AND ENFORCE COMPLIANCE WITH THE POLICY, DURING THE QUARTERLY BOARD MEETING, THE CONFLICT OF INTEREST POLICY IS REITERATED, DISCUSSED AND IF NECESSARY BOARD MEMBERS ARE REQUIRED TO UPDATE THE QUESTIONNAIRE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CES CONDUCTED A RESEARCH BY OBTAINING DATA FROM MULTIPLE PUBLISHED COMPENSATION SURVEY, CONSIDERING THE SIZE, COMPLEXITY OF OPERATION, GEOGRAPHICAL LOCATION, JOB QUALIFICATIONS, DESCRIPTIONS AND RESPONSIBILITIES. THESE REFERENCES SURVEYS WERE ALL SUBMITTED TO THE BOARD MEMBERS FOR REVIEW AND DISCUSSION DURING A BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CES PROVIDES COPIES OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND/OR AUDIT REPORT TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt03975732
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IRS990/TotalAssetsGrp/EOYAmt03975732
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt01676
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0475372
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01374902
IRS990/TotalFunctionalExpensesGrp/TotalAmt01850274
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0408779
IRS990/TotalLiabilitiesEOYAmt0418372
IRS990/TotalLiabilitiesGrp/BOYAmt0408779
IRS990/TotalLiabilitiesGrp/EOYAmt0418372
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03249314
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03557360
IRS990/TotalOtherCompensationAmt0107107
IRS990/TotalProgramServiceExpensesAmt01374902
IRS990/TotalProgramServiceRevenueAmt02055336
IRS990/TotalReportableCompFromOrgAmt0424337
IRS990/TotalRevenueGrp/ExclusionAmt0100955
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02055689
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02158320
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03658093
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03975732
IRS990/TravelGrp/ProgramServicesAmt06
IRS990/TravelGrp/TotalAmt06
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt015643 SHERMAN WAY SUITE 230
IRS990/USAddress/CityNm0VAN NUYS
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd091406
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0WWW.CESINLA.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0LUSIN KUYUMJYAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO
ReturnHeader/BusinessOfficerGrp/PhoneNum08189972844
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMMUNITY ENHANCEMENT SERVICES
ReturnHeader/Filer/BusinessNameControlTxt0COMM
ReturnHeader/Filer/EIN0954506631
ReturnHeader/Filer/PhoneNum08189972844
ReturnHeader/Filer/USAddress/AddressLine1Txt015643 SHERMAN WAY SUITE 230
ReturnHeader/Filer/USAddress/CityNm0VAN NUYS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd091406
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0475677171
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WALTERS & SKLYAR LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt021031 VENTURA BLVD STE 401
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WOODLAND HILLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd091364
ReturnHeader/PreparerPersonGrp/PhoneNum08189752040
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0YEFIM SKLYAR CPA
ReturnHeader/ReturnTs02025-11-10T04:37:59-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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