Civic Intelligence

Community Enhancement Services

990 • Fiscal year 2020 • EIN 95-4506631

Jan 01, 2020 to Dec 31, 2020 • Filed on May 17, 2021

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.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

41st percentile

0.09x

Higher debt load relative to revenue than 41% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

42nd percentile

1.9%

Higher net margin than 42% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

91st percentile

$212,061

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 11.5% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

34th percentile

0.5%

Faster asset growth than 34% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

28th percentile

-15%

Faster revenue growth than 28% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets40th percentile

Assets

Up

$3,227,048

Up $16,880 (+0.5%) from 2019

Net Assets

Up

$3,069,670

Up $35,910 (+1.2%) from 2019

Liabilities

Down

$157,378

Down $19,030 (-11%) from 2019

Revenue And Expenses
Liabilities / Revenue41st percentileNet Margin42nd percentile

Revenue

Down

$1,849,139

Down $323,723 (-15%) from 2019

Expenses

Up

$1,813,229

Up $100,111 (+5.8%) from 2019

Net Income

Down

$35,910

Down $423,834 (-92%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth34th 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

2020

Assets$3,227,048
Liabilities$157,378
Net Assets$3,069,670
Open 2020 Filing

Operations Trend

Revenue Growth28th 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

2020

Revenue$1,849,139
Expenses$1,813,229
Net Income$35,910
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
May 17, 2021
Return Version
2020v4.0
Gross Receipts
$1,849,139
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$3,174,797$3,197,394▲ $22,597
Prepaid Expenses and Deferred Charges$20,869--
Accounts Receivable-$15,152-
Total Assets$3,210,168$3,227,048▲ $16,880
Other Assets Total$14,502$14,502→ $0
Liabilities
Accounts Payable and Accrued Expenses$161,760$151,952▼ $9,808
Other Liabilities$14,648$5,426▼ $9,222
Total Liabilities$176,408$157,378▼ $19,030
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,033,760$3,069,670▲ $35,910
Total Net Assets Fund Balance$3,033,760$3,069,670▲ $35,910
Total Liabilities and Net Assets / Fund Balance$3,210,168$3,227,048▲ $16,880

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$169,649$42,412$212,061
Zigmund VaysPresident/CEO-$169,649$42,412$212,061
Lusin KuyumjyanCFOFT$137,293$34,323$171,616
Oleg KhilkevichDirector of NursFT$113,581$21,761$135,342

Board Members and Trustees

NameTitle
Dr Irving Lebovics DdsBoard Chairm
Marina TeperSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$135,004
Program Service Revenue
$1,699,420
Investment Income
$13,832
Other Revenue
$883
Change in Net Assets
$35,910

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,849,139
Total Revenue per Audited Statements
$1,849,139
Total Revenue per Form 990
$1,849,139
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,196,971
Other Expenses$616,258
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$532,537$105,282-$637,819
Current Officers, Directors, Trustees, and Key Employees$72,790$310,887-$383,677
Occupancy$168,826$18,012-$186,838
Payroll Taxes$47,698$29,320-$77,018
Fees for Services Other$45,719$15,290-$61,009
Pension Plan Contributions$13,673$39,330-$53,003
Other Employee Benefits$23,068$22,386-$45,454
Insurance$20,306$11,832-$32,138
All Other Expenses$28,644$3,282-$31,926
Other Expenses$18,315$5,567-$23,882
Fees for Services Accounting$15,989$5,347-$21,336
Advertising$3,819$413-$4,232
Interest-$99-$99
Total Functional Expenses$1,242,697$570,532$0$1,813,229

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,813,229
Total Expenses per Audited Statements$1,813,229
Total Expenses per Form 990$1,813,229
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
Accrued Liabilities$5,426
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 8631 w. 3rd st. Suite 1010 los angeles, ca 90048 marina teper 425 so. Fairfax avenue suite 203 los angeles, ca 90036”

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 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
2021-05-17

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, 2020 and 2019, ces had no uncertain tax positions requiring accrual.”

Raw XML Appendix397 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/OtherLiabilitiesOrgGrp/Desc0ACCRUED LIABILITIES
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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, 2020 AND 2019, CES HAD NO UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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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 MARINA TEPER 425 SO. FAIRFAX AVENUE SUITE 203 LOS ANGELES, CA 90036
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 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
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01242697
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IRS990/TotalLiabilitiesGrp/EOYAmt0157378
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IRS990/USAddress/AddressLine1Txt0516 N SIERRA BONITA AVENUE
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IRS990/WebsiteAddressTxt0WWW.CESINLA.COM
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0LUSIN KUYUMJYAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO
ReturnHeader/BusinessOfficerGrp/PhoneNum08189972844
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-05-17
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
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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/PreparationDt02021-10-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0YEFIM SKLYAR CPA
ReturnHeader/ReturnTs02021-11-10T02:53:14-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0LUSIN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0KUYUMJYAN
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,227,048
Liabilities
$157,378
Net assets
$3,069,670
Revenue
$1,849,139
Expenses
$1,813,229
Net income
$35,910
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
2020Detailed filing. Detailed filing data is available for this year.$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
Peer Organizations

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