Citadel Community Development Corporation FY2018 filing

San Bernardino, CAUnknown exempt organizationSince 2004 EIN 45-4040562Revenue $7.1M in FY2018

On file with the IRS568 N Mountain View Avenue · San Bernardino, CA

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To provide services that assist low-income and disadvantaged individuals with achieving self-sufficiency

90¢ of each $1 spent went to programs.
$189K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2018 · Form 990Independent: from IRS data, not the org
Download 990
Latest return
FY2019
latest Form 990
Concern: the latest return is for FY2019, 7 tax years back; more than 4 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 2
filings with a surplus
Average deficit $2.9M a year · 24% of revenue · last 2 filings
Worth a look: a surplus in 1 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$189K
to officers and key staff · 1% of spending
Looks good: pay to officers and key staff is 1% of spending; 15% or less.
Pt VII · Sec A
2 mo
of spending, in cash
Fine: 1.7 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$4.0M
61% of total assets
Fine: liabilities are 61% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
0
of 9 voting members
Concern: none of 9 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$7.1M
Spent
$13.4M
To programs
90%
Net assets
$2.6M
By yearFY2018–FY2019
Revenue
$7.1M
FY2018
Tap a bar for its year
Revenue by fiscal year
FY2018$7.1M
FY2019$16.4M
Expenses
$13.4M
FY2018
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Expenses by fiscal year
FY2018$13.4M
FY2019$15.8M
Net assets
$2.6M
FY2018
Tap a bar for its year
Net assets by fiscal year
FY2018$2.6M
FY2019$3.2M

From the FY2018 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2018 filing — not the latest on file. See the latest (FY2019) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2019.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $12.0M Management & general 10% · $1.4M

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

2 people listed on the 990; $189K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$105,000Pt VII · Sec A
Director of Programs
$84,050Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2019FY2018
Donise Jackson$110,000$105,000
Annette Punimata$87,500$84,050

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Helps low-income people gain independence through support services.

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Provided by the organization

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3 programs · $11.7M · in their own filed words · FY2018
01

Our main program provides comprehensive services for both youth and adults which include case management, professional and peer-group counseling, legal assistance, life skills training, parenting education and role-modeling, job development and placement, financial empowerment, 24-hour advocacy and protection, and referrals for medical…

$7.7Mprogram expense
02

Our transitional housing programs consist of two transitional facilities offering up to 30 beds for clients and their children (boys and girls ages birth through 17). The shelters offer emergency and transitional stage care to children and adults, reentry adults, and to those who are further along in their recovery and path to…

$3.2Mprogram expense
03

Mental health therapy is a core service of the Centers residential and nonresidential programs. Currently clients are referred to outside organizations for the provision of theses services.

$764Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 2 grants · $340K · 2018–2019
Unitemized GrantFY2019$232,105
Unitemized GrantFY2018$107,869

By the numbers

The FY2018 990, line by line.

1The main four
Money inPt VIII
$7.1M
Ln 12
Gifts and grantsLn 1h$7.0M
Fees for servicesLn 2g$18K
Money outPt IX
$13.4M
Ln 25
Programscol B$12.0M
Managementcol C$1.4M
Owns and owesPt X
$2.6M
net assets · Ln 32
Cash and savingsLn 1–2$1.9M
Total assetsLn 16$6.6M
LiabilitiesLn 26$4.0M
PeoplePt VI, VII
2
listed · VII A
PaidVII A2
Voting boardVI 1a9
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$7.0M
Government grantsLn 1e$2.6M
Fees for servicesLn 2g$18K
Total revenueLn 12$7.1M
Assets in detailPt X, end of year
CashLn 1$1.9M
Cash and savings togetherLn 1–2$1.9M
Land, buildings, equipmentLn 10c$2.6M
Total assetsLn 16$6.6M
LiabilitiesLn 26$4.0M
Net assetsLn 32$2.6M
OperationsPt I, VI
EmployeesI 514
VolunteersI 626
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY18End FY18
Cash and savingsLn 1–2$2.0M$1.9M
Land, buildings, equipmentLn 10c$1.6M$2.6M
Total assetsLn 16$5.8M$6.6M
LiabilitiesLn 26$3.1M$4.0M
Net assetsLn 32$2.7M$2.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0$0
Grants to domestic individualsLn 2$108K$108K
Grants and assistance to foreign recipientsLn 3$0$0
Benefits paid to or for membersLn 4$0$0
Pay of current officers, directors and key staffLn 5$183K$97K$86K$0
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$363K$308K$55K$0
Pension plan contributionsLn 8$0$0$0$0
Other employee benefitsLn 9$0$0$0$0
Payroll taxesLn 10$295K$234K$61K$0
Management feesLn 11a$68K$0$68K$0
Legal feesLn 11b$23K$0$23K$0
Accounting feesLn 11c$19K$0$19K$0
Lobbying feesLn 11d$0$0$0$0
Professional fundraising feesLn 11e$0$0
Investment management feesLn 11f$0$0$0$0
Other fees for servicesLn 11g$0$0$0$0
Advertising and promotionLn 12$8K$8K$0$0
Office expensesLn 13$93K$7K$86K$0
Information technologyLn 14$7K$0$7K$0
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$115K$0$115K$0
TravelLn 17$35K$12K$23K$0
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$0$0$0$0
InterestLn 20$30K$13K$17K$0
Payments to affiliatesLn 21$0$0$0$0
Depreciation, depletion and amortizationLn 22$41K$18K$22K$0
InsuranceLn 23$28K$0$28K$0
Other expenses (24a–d)Ln 24$12.0M$11.2M$787K$0
Total functional expensesLn 25$13.4M$12.0M$1.4M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2019 Latest $16.4M$15.8M$658K$3.2M 990 PDF
FY2018 Viewing $7.1M$13.4M−$6.4M$2.6M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants O · Explanations
See the full FY2018 990 (6 parts)
Part I · Summary $7,053,909 revenue, 12 lines filed
I-8 Contributions and grants$7,035,808
I-9 Program service revenue$18,101
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenue$7,053,909
I-13 Grants and similar amounts paid$107,869
I-14 Benefits paid to members$0
I-15 Salaries and benefits$841,027
I-16a Professional fundraising fees$0
I-17 Other expenses$12,481,949
I-18 Total expenses$13,430,845
I-19 Revenue less expenses−$6,376,936
Part VI · Governance 0 of 9 board members independent, no flags
VI-1a Voting members of the governing body9
VI-1b Independent voting members0
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $7,053,909 across 5 lines filed
VIII-1e Government grants$2,636,922
VIII-1f All other contributions, gifts and grants$4,398,886
VIII-1h Total contributions, gifts and grants$7,035,808
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$18,101
VIII-12 Total revenueRelated to mission $18,101 · Unrelated business $0 · Excluded from tax $0$7,053,909
Part IX · Statement of functional expenses $13,430,845 across 30 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $107,869$107,869
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of current officers, directors and key staffPrograms $96,504 · Management $86,103 · Fundraising $0$182,607
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $308,210 · Management $55,040 · Fundraising $0$363,250
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$0
IX-9 Other employee benefitsPrograms $0 · Management $0 · Fundraising $0$0
IX-10 Payroll taxesPrograms $234,015 · Management $61,155 · Fundraising $0$295,170
IX-11a Management feesPrograms $0 · Management $68,485 · Fundraising $0$68,485
IX-11b Legal feesPrograms $0 · Management $23,040 · Fundraising $0$23,040
IX-11c Accounting feesPrograms $0 · Management $19,114 · Fundraising $0$19,114
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $0 · Management $0 · Fundraising $0$0
IX-12 Advertising and promotionPrograms $8,147 · Management $0 · Fundraising $0$8,147
IX-13 Office expensesPrograms $7,044 · Management $86,096 · Fundraising $0$93,140
IX-14 Information technologyPrograms $0 · Management $7,167 · Fundraising $0$7,167
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $0 · Management $114,648 · Fundraising $0$114,648
IX-17 TravelPrograms $12,109 · Management $23,040 · Fundraising $0$35,149
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $0 · Fundraising $0$0
IX-20 InterestPrograms $12,718 · Management $16,803 · Fundraising $0$29,521
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $18,401 · Management $22,496 · Fundraising $0$40,897
IX-23 InsurancePrograms $0 · Management $28,200 · Fundraising $0$28,200
IX-24 Other expenses (24a–d)Programs $11,227,825 · Management $786,616 · Fundraising $0$12,014,441
IX-25 Total functional expensesPrograms $12,032,842 · Management $1,398,003 · Fundraising $0$13,430,845
Part X · Balance sheet $6,594,168 assets, 9 lines filed
Asset lines not itemized here account for $348,328; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $1,960,468$1,857,520
X-3 Pledges and grants receivableStart of year $200,000$1,209,151
X-4 Accounts receivableStart of year $1,739,838$604,815
X-10c Land, buildings and equipment, netStart of year $1,632,219$2,574,354
X-16 Total assetsStart of year $5,822,234$6,594,168
X-17 Accounts payable and accrued expensesStart of year $2,535,221$1,977,689
X-26 Total liabilitiesStart of year $3,114,637$3,992,315
X-32 Total net assets or fund balancesStart of year $2,707,597$2,601,853
X-33 Total liabilities and net assetsStart of year $5,822,234$6,594,168
Part XI · Reconciliation of net assets $2,601,853 net assets at year end
XI-1 Total revenue$7,053,909
XI-2 Total expenses$13,430,845
XI-3 Revenue less expenses−$6,376,936
XI-4 Net assets at start of year$2,707,597
XI-10 Net assets at end of year$2,601,853

Form 990 e-file (XML) FY2018 from the IRS · Classification, formation year and address from the IRS Business Master File

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