2024-10-21T03:30:36-04:00 2023-12-31 475677171 WALTERS & SKLYAR LLP 21031 VENTURA BLVD STE 401 WOODLAND HILLS CA 91364 990 2023-01-01 954506631 COMMUNITY ENHANCEMENT SERVICES COMM 8189972844 15643 SHERMAN WAY SUITE 230 VAN NUYS CA 91406 LUSIN KUYUMJYAN CFO 8189972844 2024-10-22 false YEFIM SKLYAR CPA P00362128 8189752040 2024-10-18 2023 2024-10-15 13:58:12Z ZIGMUND VAYS 15643 SHERMAN WAY SUITE 230 VAN NUYS CA 91406 2236889 false X WWW.CESINLA.COM X 1994 CA THE PURPOSE OF THE ORGANIZATION IS TO ENHANCE THE COMMUNITY'S STANDARDS THROUGH PROVISION OF COMMUNITY SERVICES, EDUCATION, TRAINING, EMPLOYMENT AND RELATED SERVICES. 3 2 22 0 133062 260865 1578112 1953186 6779 21782 363 1056 1718316 2236889 0 0 1171932 1135571 0 0 621132 862771 1793064 1998342 -74748 238547 3527638 3658093 516871 408779 3010767 3249314 THE MISSION OF CES IS TO ENHANCE THE COMMUNITY'S STANDARDS THROUGH PROVISION OF COMMUNITY SERVICES, EDUCATION TRAINING, EMPLOYMENT AND RELATED SERVICES. false false 1542217 1953186 VOCATIONAL TRAINING: IN 2023, CES OFFERED CLASSES IN VOCATIONAL NURSING AND PROVIDED TRAINING TO APPROXIMATELY 168 STUDENTS. 1542217 true true false false false false false false false false true false false true true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 7 0 true 22 true false false false false false false false false false false false false X 3 2 false false false false false false false true true true false true true true true true true true false false CA X LUSIN KUYUMJYAN 8189972844 15643 SHERMAN WAY SUITE 230 VAN NUYS CA 91406 DR IRVING LEBOVICS DDS BOARD CHAIRM 0.15 X 0 0 0 MARINA TEPER SECRETARY 0.15 X 0 0 0 ZIGMUND VAYS PRESIDENT/CE 40.00 X X 171149 0 42787 LUSIN KUYUMJYAN CFO 40.00 X 138493 0 34623 OLEG KHILKEVICH DIR. OF NURS 40.00 X 114281 0 28576 423923 105986 3 false true false 260865 260865 TUITION & TRAINING FEES 611600 1953186 1953186 1953186 21782 21782 OTHER REVENUE 1056 1056 1056 2236889 1954242 21782 387052 255878 131174 573109 405517 167592 59229 28145 31084 42569 20228 22341 73612 42695 30917 19793 14380 5413 68752 49950 18802 4154 4154 194028 173982 20046 4303 4273 30 1133 1133 34713 20664 14049 HEERF STUDENT AID PORTION 259414 259414 SUPPLIES AND MATERIALS 126894 124037 2857 LICENSES, PERMITS & FEES 48322 47251 1071 MISCELLANEOUS 36367 35992 375 64898 54524 10374 1998342 1542217 456125 0 3015962 3401413 131158 1029 116923 112606 4317 380518 251334 3527638 3658093 159631 182103 357240 226676 516871 408779 X 3010767 3249314 3010767 3249314 3527638 3658093 238547 X false true X true true true X 1860572 135004 129701 133062 260865 2519204 1860572 135004 129701 133062 260865 2519204 2519204 22610 13832 6527 6779 21782 71530 2590734 7206191 0.97240 0.98050 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3400 3400 113523 109206 4317 4317 OPERATING LEASE RIGHT-OF-USE ASSET 212647 PREPAID EXPENSES 24185 SECURITY DEPOSITS 14502 251334 OPERATING LEASE LIABILITY 212647 ACCRUED LIABILITIES 14029 226676 X 2236889 2236889 2236889 1998342 1998342 1998342 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, 2023 AND 2022, CES HAD NO UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL. false false false false false false false false false ZIGMUND VAYS PRESIDENT/CEO 171149 42787 213936 LUSIN KUYUMJYAN CFO 138493 34623 173116 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 THE 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.