Civic Intelligence

Community Enhancement Services

990 • Fiscal year 2017 • EIN 95-4506631

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 15, 2018

Organization ProfileWWW.CESINLA.COM

View Organization Page

15643 Sherman Way Suite 230Van Nuys, CA 91406

(818) 997-2844

Siviq Scores

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

Liabilities / Assets

40th percentile

0.05x

Higher debt load relative to assets than 40% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

51st percentile

0.10x

Higher debt load relative to revenue than 51% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

14th percentile

-19%

Higher net margin than 14% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

91st percentile

$212,686

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 15.0% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

13th percentile

-8.9%

Faster asset growth than 13% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

14th percentile

-18%

Faster revenue growth than 14% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets40th percentile

Assets

Down

$3,189,597

Down $311,653 (-8.9%) from 2016

Net Assets

Down

$3,042,474

Down $264,447 (-8.0%) from 2016

Liabilities

Down

$147,123

Down $47,206 (-24%) from 2016

Revenue And Expenses
Liabilities / Revenue51st percentileNet Margin14th percentile

Revenue

Down

$1,414,334

Down $319,414 (-18%) from 2016

Expenses

Down

$1,678,781

Down $361,558 (-18%) from 2016

Net Income

Up

-$264,447

Up $42,144 (+14%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth13th percentile

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

$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

2017

Assets$3,189,597
Liabilities$147,123
Net Assets$3,042,474
Open 2017 Filing

Operations Trend

Revenue Growth14th percentile

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$1,414,334
Expenses$1,678,781
Net Income-$264,447
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 15, 2018
Return Version
2017v2.3
Gross Receipts
$1,414,334
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$3,346,798$3,140,540▼ $206,258
Prepaid Expenses and Deferred Charges$22,996$20,404▼ $2,592
Pledges and Grants Receivable$114,623$12,257▼ $102,366
Total Assets$3,501,250$3,189,597▼ $311,653
Other Assets Total$16,833$16,396▼ $437
Liabilities
Accounts Payable and Accrued Expenses$194,329$147,123▼ $47,206
Total Liabilities$194,329$147,123▼ $47,206
Net Assets / Fund Balance
Unrestricted Net Assets$3,306,921$3,042,474▼ $264,447
Total Net Assets Fund Balance$3,306,921$3,042,474▼ $264,447
Total Liabilities and Net Assets / Fund Balance$3,501,250$3,189,597▼ $311,653

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$108,073$108,073
Leasehold Improvements-$3,400$3,400
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Zigmund VaysPresident/ceFT$170,149$42,537$212,686
Zigmund VaysPresident/CEO-$170,149$54,068$212,686
Lusin KuyumjyanCFOFT$137,493$34,373$183,397
Oleg KhilkevichDirector of NursFT$103,940$17,166$121,106

Board Members and Trustees

NameTitle
Dr Irving Lebovics DdsBoard Chairm
Eric RothSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,194,991
Program Service Revenue
$199,577
Investment Income
$13,955
Other Revenue
$5,811
Change in Net Assets
$-264,447

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,414,334
Total Revenue per Audited Statements
$1,414,334
Total Revenue per Form 990
$1,414,334
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,236,756
Other Expenses$442,025
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$537,396$108,581-$645,977
Current Officers, Directors, Trustees, and Key Employees$76,950$319,133-$396,083
Occupancy$100,722$70,359-$171,081
Fees for Services Other$62,166$20,612-$82,778
Payroll Taxes$42,634$34,757-$77,391
Other Employee Benefits$56,486$19,776-$76,262
Pension Plan Contributions$30,399$10,644-$41,043
Insurance$16,088$14,258-$30,346
Fees for Services Accounting$13,179$4,369-$17,548
Other Expenses$10,900$5,620-$16,520
All Other Expenses$10,119$5,276-$15,395
Advertising$2,484$1,633-$4,117
Travel$105$246-$351
Interest-$196-$196
Total Functional Expenses$1,044,134$634,647$0$1,678,781

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,678,781
Total Expenses per Audited Statements$1,678,781
Total Expenses per Form 990$1,678,781
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
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
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 8631 w. 3rd st. Suite 1010 los angeles, ca 90048 eric roth 3766 redwood ave mar vista, ca 90066”

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

“Previous filings of form 990 have always been reviewed by the cfo and approved by 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 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. 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
2018-11-15

Organization Details

Principal Officer
Zigmund Vays
Formed
1994
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
2
Employees
23

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, 2017 and 2016, ces had no uncertain tax positions requiring accrual.”

Raw XML Appendix392 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.

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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, 2017 AND 2016, CES HAD NO UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalRevenuePerForm990Amt01414334
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1137493
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt042537
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT/CEO
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DR. IRVING LEBOVICS DDS 8631 W. 3RD ST. SUITE 1010 LOS ANGELES, CA 90048 ERIC ROTH 3766 REDWOOD AVE MAR VISTA, CA 90066
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PREVIOUS FILINGS OF FORM 990 HAVE ALWAYS BEEN REVIEWED BY THE CFO AND APPROVED BY 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 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. 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/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0634647
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01044134
IRS990/TotalFunctionalExpensesGrp/TotalAmt01678781
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt0194329
IRS990/TotalLiabilitiesGrp/EOYAmt0147123
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03306921
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03042474
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IRS990/TotalProgramServiceExpensesAmt01044134
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0205388
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01414334
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03501250
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03189597
IRS990/TravelGrp/ManagementAndGeneralAmt0246
IRS990/TravelGrp/ProgramServicesAmt0105
IRS990/TravelGrp/TotalAmt0351
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IRS990/WebsiteAddressTxt0WWW.CESINLA.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/PersonNm0LUSIN KUYUMJYAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO
ReturnHeader/BusinessOfficerGrp/PhoneNum08189972844
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMMUNITY ENHANCEMENT SERVICES
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ReturnHeader/Filer/PhoneNum08189972844
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ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0162.210.146.226
ReturnHeader/FilingSecurityInformation/IPDt02018-11-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm023:11:52
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/PreparationDt02018-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0YEFIM SKLYAR CPA
ReturnHeader/ReturnTs02018-11-13T21:11:52-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,189,597
Liabilities
$147,123
Net assets
$3,042,474
Revenue
$1,414,334
Expenses
$1,678,781
Net income
-$264,447
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
2017Detailed filing. Detailed filing data is available for this year.$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