Civic Intelligence

Community Development Technologies Center

990 • Fiscal year 2014 • EIN 95-4546040

Jul 01, 2013 to Jun 30, 2014 • Filed on Feb 04, 2015

520 W 23rd Street90007

(213) 763-2520

Siviq Scores

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

Liabilities / Assets

69th percentile

0.31x

Higher debt load relative to assets than 69% of similar nonprofits.

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

Liabilities / Revenue

68th percentile

0.29x

Higher debt load relative to revenue than 68% of similar nonprofits.

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

Net Margin

28th percentile

-4.5%

Higher net margin than 28% of similar nonprofits.

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

Top Officer Pay

67th percentile

$94,174

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 7.0% of source-year revenue.

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

Asset Growth

26th percentile

-3.4%

Faster asset growth than 26% of similar nonprofits.

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

Revenue Growth

57th percentile

6.7%

Faster revenue growth than 57% of similar nonprofits.

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

Assets

Down

$1,276,728

Down $44,791 (-3.4%) from 2013

Net Assets

Down

$881,562

Down $59,918 (-6.4%) from 2013

Liabilities

Up

$395,166

Up $15,127 (+4.0%) from 2013

Revenue

Up

$1,344,589

Up $83,954 (+6.7%) from 2013

Expenses

Up

$1,404,507

Up $221,267 (+19%) from 2013

Net Income

Down

-$59,918

Down $137,313 (-177%) 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 2011: $1,239,184Liabilities 2011: $376,896Net Assets 2011: $862,2882011Assets 2012: $1,233,082Liabilities 2012: $368,997Net Assets 2012: $864,0852012Assets 2013: $1,321,519Liabilities 2013: $380,039Net Assets 2013: $941,4802013Assets 2014: $1,276,728Liabilities 2014: $395,166Net Assets 2014: $881,5622014Assets 2015: $1,207,181Liabilities 2015: $311,173Net Assets 2015: $896,0082015Assets 2016: $1,329,988Liabilities 2016: $292,919Net Assets 2016: $1,037,0692016Assets 2017: $1,241,804Liabilities 2017: $255,814Net Assets 2017: $985,9902017Assets 2018: $1,142,560Liabilities 2018: $219,170Net Assets 2018: $923,3902018Assets 2019: $1,611,014Liabilities 2019: $294,257Net Assets 2019: $1,316,7572019Assets 2020: $1,879,076Liabilities 2020: $455,650Net Assets 2020: $1,423,4262020Assets 2021: $2,011,245Liabilities 2021: $612,760Net Assets 2021: $1,398,4852021Assets 2022: $1,921,543Liabilities 2022: $212,823Net Assets 2022: $1,708,7202022Assets 2023: $2,786,398Liabilities 2023: $222,392Net Assets 2023: $2,564,0062023Assets 2024: $3,063,571Liabilities 2024: $314,564Net Assets 2024: $2,749,0072024

Highlighted filing

2014

Assets$1,276,728
Liabilities$395,166
Net Assets$881,562

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,376,676Expenses 2011: $1,600,917Net Income 2011: -$224,2412011Revenue 2012: $1,581,220Expenses 2012: $1,579,423Net Income 2012: $1,7972012Revenue 2013: $1,260,635Expenses 2013: $1,183,240Net Income 2013: $77,3952013Revenue 2014: $1,344,589Expenses 2014: $1,404,507Net Income 2014: -$59,9182014Revenue 2015: $1,308,039Expenses 2015: $1,293,593Net Income 2015: $14,4462015Revenue 2016: $1,452,305Expenses 2016: $1,311,244Net Income 2016: $141,0612016Revenue 2017: $1,231,988Expenses 2017: $1,283,067Net Income 2017: -$51,0792017Revenue 2018: $1,260,084Expenses 2018: $1,322,684Net Income 2018: -$62,6002018Revenue 2019: $1,696,743Expenses 2019: $1,303,376Net Income 2019: $393,3672019Revenue 2020: $1,544,954Expenses 2020: $1,436,684Net Income 2020: $108,2702020Revenue 2021: $1,897,779Expenses 2021: $1,922,720Net Income 2021: -$24,9412021Revenue 2022: $3,723,547Expenses 2022: $3,413,312Net Income 2022: $310,2352022Revenue 2023: $3,983,378Expenses 2023: $3,123,506Net Income 2023: $859,8722023Revenue 2024: $4,107,346Expenses 2024: $3,923,511Net Income 2024: $183,8352024

Highlighted filing

2014

Revenue$1,344,589
Expenses$1,404,507
Net Income-$59,918
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 4, 2015
Return Version
2013v4.0
Gross Receipts
$1,344,589
Mission and Program Overview

Mission

To build livable and economically viable communities in the low income areas of This is accomplished by Greater Los Angeles strengthening the skils and self-sufficiency of residents, businesses of residents, businesses and community serving instituitons through a variety of capacity building and direct service programs.

Community economic development

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$574,588$560,308▼ $14,280
Pledges and Grants Receivable$112,500$355,035▲ $242,535
Cash and Non-Interest-Bearing Accounts$118,223$222,420▲ $104,197
Accounts Receivable$59,688$89,729▲ $30,041
Savings and Temporary Cash Investments$448,577$37,096▼ $411,481
Prepaid Expenses and Deferred Charges$6,031$6,692▲ $661
Intangible Assets$1,912$5,448▲ $3,536
Other Notes and Loans Receivable, Net-$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-
Inventories for Sale or Use-$0-
Total Assets$1,321,519$1,276,728▼ $44,791
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$305,372$293,907▼ $11,465
Deferred Revenue$26,500$59,214▲ $32,714
Accounts Payable and Accrued Expenses$46,577$41,354▼ $5,223
Other Liabilities$1,590$691▼ $899
Total Liabilities$380,039$395,166▲ $15,127
Net Assets / Fund Balance
Unrestricted Net Assets$473,331$493,750▲ $20,419
Temporarily Rstr Net Assets$468,149$387,812▼ $80,337
Total Net Assets Fund Balance$941,480$881,562▼ $59,918
Total Liabilities and Net Assets / Fund Balance$1,321,519$1,276,728▼ $44,791

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$287,517$126,033$413,550
Land$251,460-$251,460
Equipment$14,163$92,183$106,346
Leasehold Improvements$7,168$64,596$71,764
Other Land Buildings-$2,024$2,024
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Benjamin TorresPresident & CEOFT$88,338$5,836$94,174

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,344,532
Program Service Revenue
$0
Investment Income
$57
Other Revenue
$0
All Other Contributions
$874,929
Change in Net Assets
$-59,918

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,344,589
Total Revenue per Audited Statements
$1,344,589
Total Revenue per Form 990
$1,344,589
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$892,971
Other Expenses$511,536
Total Fundraising Expense$72,014
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$532,183$115,215$38,405$685,803
Fees for Services Other$106,467--$106,467
Conferences and Meetings$98,204--$98,204
Current Officers, Directors, Trustees, and Key Employees$43,994$36,723$13,457$94,174
Payroll Taxes$46,728$12,322$4,206$63,256
Office Expenses$31,550$14,007$4,754$50,311
Other Employee Benefits$36,742$9,689$3,307$49,738
Depreciation Depletion$16,381$3,796$1,199$21,376
Insurance$12,440$6,698-$19,138
Travel$12,004$780$2,806$15,590
Fees for Services Accounting$6,915$4,395$3,340$14,650
Interest$13,692--$13,692
Occupancy$5,581$2,576$429$8,586
Other Expenses$1,629$543$111$2,172
Total Functional Expenses$1,125,308$207,185$72,014$1,404,507

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,404,507
Total Expenses per Audited Statements$1,404,507
Total Expenses per Form 990$1,404,507
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
Accrued Interest Payable$691
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 11B: Form 990 Review Process

Copies of Form 990 are sent to the Finance and Audit Committee members for their review and comments. After their review, any comments received are forwarded to our auditors for incorporation into the 990, if applicable. A final Form 990 is produced by our auditors and copies are sent to all Board members.

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

The CD Tech Director of Finance and Operations monitors any monetary transactions between Board members and CD Tech. He is required to report any potential or known actual violations of the policy's provisions to the Audit and Finance Committee and CD Tech's independent auditor.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

1. Proposed changes in compensation for Executive Director and key employees are reviewed and approved by the Board of Directors.2. Compensation is reviewed annually using comparable compensation for similarly qualified persons in functionally comparable positions at similarly situated organizations.3. There is contemporaneous documentation of the process including minutes of board meeting and salary change notifications. Additionally, formal periodic employee performance reviews, job description updates and relevant compensation survey data are kept on file.

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

Governing documents, conflict of interest policy, and financial statements of CD Tech are available to the public upon request by telephone, letter, or e-mail. Electronic versions of documents will be sent to all requestors as an e-mail attachment.

Filing and Contact Details

Filer

EIN
95-4546040
Phone
2137632520

Signing Officer

Name
Benjamin Torres
Title
President & CEO
Signed
2015-02-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Benjamin Torres
Formed
1995
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
27

Preparer

Preparer
Frederica Levitt
Phone
3104411233
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Education and Career Training: Develops curriculum and delivers community-based career education and leadership training programs in partnership with: Los Angeles Trade-Technical College (LATTC) of the Los Angeles Community College District. Develops and implements curriculum and courses to teach current and future leaders of low income communities methods and techniques for organizing and empowering community residents to improve the health, safety, environmental and economic conditions of their communities.

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IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt03307
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt09689
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt036742
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IRS990/OtherExpensesGrp/Desc0AmeriCorps Expenses
IRS990/OtherExpensesGrp/Desc1Property Tax
IRS990/OtherExpensesGrp/Desc2Outreach
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt04206
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IRS990/PayrollTaxesGrp/ProgramServicesAmt046728
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IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0397689
IRS990/ProgSrvcAccomActy3Grp/Desc0Education and Career Training: Develops curriculum and delivers community-based career education and leadership training programs in partnership with: Los Angeles Trade-Technical College (LATTC) of the Los Angeles Community College District. Develops and implements curriculum and courses to teach current and future leaders of low income communities methods and techniques for organizing and empowering community residents to improve the health, safety, environmental and economic conditions of their communities.
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IRS990/PYInvestmentIncomeAmt0176
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IRS990/PYRevenuesLessExpensesAmt077395
IRS990/PYSalariesCompEmpBnftPaidAmt0836142
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IRS990/PYTotalRevenueAmt01260635
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IRS990/ReconcilationRevenueExpnssAmt0-59918
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0448577
IRS990/SavingsAndTempCashInvstGrp/EOYAmt037096
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01339693
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01328746
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt016861
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01260459
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01328746
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt06854496
IRS990ScheduleA/TotalSupportAmt06871660
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleD/BuildingsGrp/BookValueAmt0287517
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0126033
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0413550
IRS990ScheduleD/EquipmentGrp/BookValueAmt014163
IRS990ScheduleD/EquipmentGrp/DepreciationAmt092183
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0106346
IRS990ScheduleD/ExpensesSubtotalAmt01404507
IRS990ScheduleD/LandGrp/BookValueAmt0251460
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0251460

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.06$0.31$2.75$4.11$3.92$0.18
2023Detailed filing. Detailed filing data is available for this year.$2.79$0.22$2.56$3.98$3.12$0.86
2022Detailed filing. Detailed filing data is available for this year.$1.92$0.21$1.71$3.72$3.41$0.31
2021Detailed filing. Detailed filing data is available for this year.$2.01$0.61$1.40$1.90$1.92$0.02
2020Detailed filing. Detailed filing data is available for this year.$1.88$0.46$1.42$1.54$1.44$0.11
2019Detailed filing. Detailed filing data is available for this year.$1.61$0.29$1.32$1.70$1.30$0.39
2018Detailed filing. Detailed filing data is available for this year.$1.14$0.22$0.92$1.26$1.32$0.06
2017Detailed filing. Detailed filing data is available for this year.$1.24$0.26$0.99$1.23$1.28$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.33$0.29$1.04$1.45$1.31$0.14
2015Detailed filing. Detailed filing data is available for this year.$1.21$0.31$0.90$1.31$1.29$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.28$0.40$0.88$1.34$1.40$0.06
2013Summary only. Only limited summary data is available for this year.$1.32$0.38$0.94$1.26$1.18$0.08
2012Summary only. Only limited summary data is available for this year.$1.23$0.37$0.86$1.58$1.58$0.00
2011Summary only. Only limited summary data is available for this year.$1.24$0.38$0.86$1.38$1.60$0.22