2026-08-31T03:51:40-04:00 2025-12-31 475677171 WALTERS & SKLYAR LLP 21031 VENTURA BLVD STE 401 WOODLAND HILLS CA 91364 990 2025-01-01 954506631 COMMUNITY ENHANCEMENT SERVICES COMM 8189972844 15643 SHERMAN WAY SUITE 230 VAN NUYS CA 91406 LUSIN KUYUMJYAN CFO 8189972844 2026-09-15 YEFIM SKLYAR CPA P00362128 8189752040 2026-08-27 2025 ZIGMUND VAYS 15643 SHERMAN WAY SUITE 230 VAN NUYS CA 91406 1147593 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 17 0 1676 1083 2055336 1054251 100955 91699 353 560 2158320 1147593 0 0 1237687 1128572 0 0 612587 477473 1850274 1606045 308046 -458452 3975732 3345872 418372 246964 3557360 3098908 X THE MISSION OF CES IS TO ENHANCE THE COMMUNITY'S STANDARDS THROUGH PROVISION OF COMMUNITY SERVICES, EDUCATION, TRAINING, EMPLOYMENT AND RELATED SERVICES. false true 1475446 1055869 VOCATIONAL TRAINING: IN 2025, CES OFFERED CLASSES IN VOCATIONAL NURSING AND PROVIDED TRAINING TO APPROXIMATELY 84 STUDENTS. 1475446 true false false false false false false false false false true false false false 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 6 0 true 17 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 false false true true true true true true true false false CA X LUSIN KUYUMJYAN 8189972844 15643 SHERMAN WAY SUITE 230 VAN NUYS CA 91406 ZIGMUND VAYS PRESIDENT/CE 40.00 X 169649 0 42412 LUSIN KUYUMJYAN CFO 40.00 X 136993 0 34248 OLEG KHILKEVICH DIRECTOR OF 40.00 X 117445 0 32118 ALLA KOGAN CES COLLEGE 40.00 X 101945 0 24587 DR IRVING LEBOVICS DDS BOARD CHAIRM 0.15 X 0 0 0 MARINA TEPER SECRETARY 0.15 X 0 0 0 526032 133365 4 false true false 1083 1083 TUITION & TRAINING FEES 611600 1054251 1054251 1054251 91699 91699 OTHER REVENUE 560 560 560 1147593 1054811 91699 383302 353912 29390 556405 515038 41367 69589 63605 5984 46626 42617 4009 72650 67741 4909 22451 16296 6155 55723 40445 15278 574 574 200562 183469 17093 1817 1665 152 40763 37451 3312 LICENSES, PERMITS & FEES 63862 63862 SUPPLIES AND MATERIALS 39375 38926 449 TELEPHONE AND UTILITIES 29202 27426 1776 MISCELLANEOUS 16756 16201 555 6388 6218 170 1606045 1475446 130599 0 3715530 3253078 116923 116240 2500 683 257702 92111 3975732 3345872 188399 169355 229973 77609 418372 246964 X 3557360 3098908 3557360 3098908 3975732 3345872 -458452 X false true X true true true X 129701 133062 260865 1676 1083 526387 129701 133062 260865 1676 1083 526387 526387 6527 6779 21782 100955 91699 227742 754129 8326708 0.69800 0.81500 X 3400 3400 113523 112840 683 683 OPERATING LEASE LIABILITY 77609 77609 X 1147593 1147593 1147593 1606045 1606045 1606045 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, 2025 AND 2024, CES HAD NO UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL false false false false false false false false false ZIGMUND VAYS PRESIDENT/CEO 169649 42412 212061 LUSIN KUYUMJYAN CFO 136993 34248 171241 FORM 990, PAGE 2, PART III, LINE 3 DURING THE YEAR ENDED DECEMBER 31, 2025, THE ORGANIZATION, WITH THE APPROVAL OF THE BOARD OF DIRECTORS, PERMANENTLY CLOSED CES COLLEGE. AS PART OF THE CLOSURE, THE ORGANIZATION VOLUNTARILY WITHDREW CES COLLEGES ACCREDITATION FROM THE COE EFFECTIVE NOVEMBER 30, 2025. THE ORGANIZATION ALSO WITHDREW FROM PARTICIPATION IN TITLE IV FEDERAL STUDENT AID PROGRAMS, AS CES COLLEGE CEASED ALL INSTRUCTIONAL OPERATIONS. ALL EDUCATIONAL PROGRAMS WERE CONCLUDED OR DISCONTINUED IN ACCORDANCE WITH REGULATORY REQUIREMENTS. 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.