Community Enhancement Services

Nonprofit profile at a glance

EIN
954506631
IRS 990 coverage
2015–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025
Location
Van Nuys, CA, USA
Phone
8189972844
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Service Clubs

Official website

Reported finances

Revenue
$1,147,593
Expenses
$1,606,045
Assets
$3,345,872
Liabilities
$246,964

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • ZIGMUND VAYS (PRESIDENT/CE)

Highest reported compensation

  • ZIGMUND VAYS (PRESIDENT/CE): $212,061 total reported compensation
  • LUSIN KUYUMJYAN (CFO): $171,241 total reported compensation
  • OLEG KHILKEVICH (DIRECTOR OF): $149,563 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To enhance the community standards through provision of community service, education, training, employment and other services.

What it reported doing in 2025

Vocational training: in 2025, ces offered classes in vocational nursing and provided training to approximately 84 students.

Operating model

Revenue model
Earned-program. 92% of the money available for current operations came from fees and other program revenue.
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.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 60
  • Accountability: 76
  • Sustainability: 26
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 91.9%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 17th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -39.9%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 2.08; rating input score 66; 66th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 39; 39th percentile among comparable filings
  • Officer compensation ratio: 41.1%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: 1.7% per year; rating input score 100; 21st percentile among comparable filings
  • Revenue growth: 0.7% per year; rating input score 100; 13th percentile among comparable filings
  • Asset growth: 0.8% per year; rating input score 100; 18th percentile among comparable filings

Details

  • What they do: 4 programs and campaigns described on the official site · 2 operating locations identified
  • Where the money goes: 100% of revenue deployed · 91.9% of spending went to programs
  • Governance: 2 of 3 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.5M in reported program spending
  • Leadership: top reported pay $212K · 6 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 10 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 3/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Officer compensation ratio scored 3/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 39/100.