FRESH START PAYEE SERVICES INC: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: FRESH START PAYEE SERVICES INC (EIN 77-0404148)
Tax period: 2010-01-01 to 2010-12-31
Filed: 2011-11-15
IRS object ID: 201123199349309297
Schema version: 2010v3.4
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-11-15T14:54:39-00:00	Timestamp
Tax Period End Date	2010-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MARSHALL KELLEY CPA	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	1645 E ST STE 101	AddressLine1
City	FRESNO	City
State	CA	State
ZIP Code	93706	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2010-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	770404148	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	FRESH START SERVICES INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	FRES	NameControl
Phone	5594550991	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2010 N FINE AVE Room No 103A	AddressLine1
City	FRESNO	City
State	CA	State
ZIP Code	93727	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	GLORIA MCALISTER	Name
Title	DIRECTOR	Title
Date Signed	2011-11-15	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	MARSHALL KELLEY	Name
Phone	5592666738	Phone
Date Prepared	2011-11-15	DatePrepared
Self Employed	X	SelfEmployed

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	Fresh Start Services Inc	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	2010 N Fine Ave Ste 103A	AddressLine1
City	Fresno	City
State	CA	State
ZIP Code	93727	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	104706	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Year Formation	1995	YearFormation
State Legal Domicile	CA	StateLegalDomicile
Activity Or Mission Description	We are the representative payees for approximately 300 social security clients who are not capable of manage their own monies for payment of normal living expenses We are the representative payees for approximately 300 social security clients who are not capable of manage their own monies for payment of normal living expenses	ActivityOrMissionDescription
Nbr Voting Members Governing Body	3	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	3	NbrIndependentVotingMembers
Total Nbr Employees	6	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	99617	ProgramServiceRevenuePriorYear
Program Service Revenue CY	104706	ProgramServiceRevenueCY
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	99617	TotalRevenuePriorYear
Total Revenue Current Year	104706	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	65528	SalariesEtcPriorYear
Salaries Etc Current Year	59935	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	37548	OtherExpensePriorYear
Other Expenses Current Year	41843	OtherExpensesCurrentYear
Total Expenses Prior Year	103076	TotalExpensesPriorYear
Total Expenses Current Year	101778	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-3459	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	2928	RevenuesLessExpensesCY
Total Assets BOY	35635	TotalAssetsBOY
Total Assets EOY	30804	TotalAssetsEOY
Total Liabilities BOY	6088	TotalLiabilitiesBOY
Total Liabilities EOY	5031	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	29547	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	25773	NetAssetsOrFundBalancesEOY
Mission Description	The mission of the agency is to provide assistance to social security clients with money management	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	75941	Expense
Description	We are the representative payees for approximately 290 social security clients who are not capable of managing their own cash for payment of normal living expenses	Description
Total Program Service Expense	75941	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Financial Stmt Attached	false	FinancialStmtAttached
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	false	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	6	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Form990-T Filed	false	Form990-TFiled
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Form8886 T Filed	false	Form8886TFiled
Non Deductible Contributions	false	NonDeductibleContributions
Non Deductible Disclosure	false	NonDeductibleDisclosure
Quid Pro Quo Contributions	false	QuidProQuoContributions
Quid Pro Quo Disclosure	false	QuidProQuoDisclosure
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Licensed More Than One State	false	LicensedMoreThanOneState
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	3	NbrVotingGoverningBodyMembers
Number Independent Voting Members	3	NumberIndependentVotingMembers
Family Or Business Relationship	true	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	false	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Policies Reference Chapters	false	PoliciesReferenceChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	false	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	false	RegularMonitoringEnforcement
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Written Policy Or Procedure	false	WrittenPolicyOrProcedure
States Where Copy Of Return Is Filed	CA	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	Fresh Start Services Inc	NamePerson
Telephone Number	5594550991	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	2010 N Fine Ave Ste 103A	AddressLine1
City	Fresno	City
State	CA	State
ZIP Code	93727	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (3 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
GLORIA MCALISTER
PRESIDENT	040.00	X	X	13500	0	0
DELMER MCALISTER
FUNDS MANAGER	040.00		X	11325	0	0
MAE ROGERS
VPRES	001.00		X	0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	24825	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	CLIENT FEES	Description
Total Revenue Column	104706	TotalRevenueColumn
Exclusion	$104,706	ExclusionAmount

Field	Value	IRS element (for citing)
Total Program Service Revenue	104706	TotalProgramServiceRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	104706	TotalRevenueColumn
Exclusion	$104,706	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	0	Total

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	24937	Total
Management And General	24937	ManagementAndGeneral

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	29308	Total
Program Services	29308	ProgramServices

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	0	Total

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	0	Total

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	5690	Total
Program Services	5690	ProgramServices

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	900	Total
Management And General	900	ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total

Field	Value	IRS element (for citing)
Fees For Services Prof Fundraising		FeesForServicesProfFundraising

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	0	Total

Advertising Advertising

Field	Value	IRS element (for citing)
Total	0	Total

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	6825	Total
Program Services	6825	ProgramServices

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	0	Total

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	18964	Total
Program Services	18964	ProgramServices

Travel Travel

Field	Value	IRS element (for citing)
Total	0	Total

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	0	Total

Interest Interest

Field	Value	IRS element (for citing)
Total	0	Total

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	608	Total
Program Services	608	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	2603	Total
Program Services	2603	ProgramServices

Other Expenses OtherExpenses (2 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
Bank Service Charges	4576	4576
Telephone	5255	5255

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	2112	Total
Program Services	2112	ProgramServices

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	101778	Total
Program Services	75941	ProgramServices
Management And General	25837	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	30036	BOY
EOY	29921	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	80	BOY
EOY	315	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	8278	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	7710	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	5519	BOY
EOY	568	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	35635	BOY
EOY	30804	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	6088	BOY
EOY	5031	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	6088	BOY
EOY	5031	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	29547	BOY
EOY	25773	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	29547	BOY
EOY	25773	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	35635	BOY
EOY	30804	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	2928	ReconcilationRevenueExpenses
Reconcilation Other Changes	-6702	ReconcilationOtherChanges
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2
Public Support Total170	0	PublicSupportTotal170
Public Support Pertcentage170	0.00000	PublicSupportPertcentage170

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	104513	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	88589	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	128204	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	99617	CurrentTaxYearMinus1Year
Current Tax Year	104706	CurrentTaxYear
Total	525629	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	104513	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	88589	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	128204	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	99617	CurrentTaxYearMinus1Year
Current Tax Year	104706	CurrentTaxYear
Total	525629	Total

Field	Value	IRS element (for citing)
Public Support Total509	525629	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Total	0	Total

Post1975 UBTI Post1975UBTI

Field	Value	IRS element (for citing)
Total	0	Total

Net Income From Other UBI NetIncomeFromOtherUBI

Field	Value	IRS element (for citing)
Total	0	Total

Other Income509 OtherIncome509

Field	Value	IRS element (for citing)
Total	0	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	104513	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	88589	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	128204	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	99617	CurrentTaxYearMinus1Year
Current Tax Year	104706	CurrentTaxYear
Total	525629	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	1.00000	PublicSupportPercentage509
Prior Year Support Percentage	1.00000	PriorYearSupportPercentage
Investment Income Percentage	0.00000	InvestmentIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Included On FS	false	IncludedOnFS

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	8278	OtherCostOrOtherBasis
Depreciation	7710	Depreciation
Book Value	568	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	568	TotalOfBookValueLandBuildings
Total Revenue	104706	TotalRevenue
Total Expenses	101778	TotalExpenses
Excess Or Deficit For Year	2928	ExcessOrDeficitForYear
Excess Or Deficit Per FS	2928	ExcessOrDeficitPerFS

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation

Field	Value	IRS element (for citing)
Identifier	Form 990 Part VI	Identifier
Return Reference	15	ReturnReference
Explanation	Agencies policies, procedures and financial information is available to the public upon request.	Explanation