Community Action Partnership of San Bernardino County
Nonprofit profile at a glance
- EIN
- 952376882
- IRS 990 coverage
- 2011–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- San Bernardino, CA, US
- Phone
- 909-723-1500
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Human Service Organizations
Reported finances
- Revenue
- $36,238,298
- Expenses
- $38,098,696
- Assets
- $20,616,989
- Liabilities
- $14,988,642
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
19 people listed
Executive titles in this filing
- PATRICIA L NICKOLS-BUTLER (CEO)
Highest reported compensation
- PATRICIA L NICKOLS-BUTLER (CEO): $287,228 total reported compensation
- RICHARD J SCHMIDT (CFO): $203,468 total reported compensation
- DARRYL JOHNSON (PROGRAM DIRECTOR): $125,885 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
CAPSBC works with our communities by supporting, advocating for, and empowering low-income residents to achieve self-reliance and economic stability.
What it reported doing in 2024
The energy, education, and environmental services (eees) program helps reduce energy burdens for low-income households by providing energy-efficient upgrades and addressing health and safety concerns. Its three core components include weatherization, emergency crisis intervention, and the home energy assistance program (heap). As the largest provider of utility bill assistance in san bernardino county, eees assisted 23,737 individuals with over $8.2 million in utility assistance payments in 2024. The program also offers energy conservation services such as appliance repair and replacement, weatherization, and energy education. In 2024, 259 homes were weatherized, benefiting 710 individuals, and 32,350 residents received energy education.
Operating model
- Revenue model
- Grant-funded. 89% of the money available for current operations came from government grants.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 86
- Transparency & Controls: 74
- Accountability: 100
- Sustainability: 23
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 99%; rating input score 99
- Program expense ratio: 94.1%; rating input score 94
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: 2 of 6 controls in place; rating input score 33
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -5.1%; rating input score 16; 16th percentile among comparable filings
- Total-asset coverage ratio: 0.54; rating input score 17; 17th percentile among comparable filings
- Liabilities to assets ratio: 0.73; rating input score 16; 16th percentile among comparable filings
- Officer compensation ratio: 1.9%; rating input score 77; 77th percentile among comparable filings
Growth
- Program expense growth: 4% per year; rating input score 100; 34th percentile among comparable filings
- Revenue growth: 3.5% per year; rating input score 100; 30th percentile among comparable filings
- Asset growth: 11.8% per year; rating input score 100; 72nd percentile among comparable filings
Details
- What they do: 3 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 99% of revenue deployed · 94.1% of spending went to programs
- Governance: 15 of 15 board members independent · 9 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $35.8M in reported program spending
- Leadership: top reported pay $287K · 19 people listed · 2 of 6 pay-setting controls reported
- Consistency: 29 of 29 current checks pass
- Schedules: 6 filed schedules · includes major donors and executive pay
- Filing history: 13 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: 4 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Sustainability: Operating margin scored 16/100.
- High — Sustainability: Total-asset coverage ratio scored 17/100.
- High — Sustainability: Liabilities to assets ratio scored 16/100.