Civic Intelligence

The Fiber Optic Association Inc

990 • Fiscal year 2014 • EIN 04-3282407

Jun 01, 2013 to May 31, 2014 • Filed on Sep 23, 2014

1119 S Mission RoadRoom/Suite 355Santa Monica, CA 92028

(760) 451-3655

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

33rd percentile

0.02x

Higher debt load relative to assets than 33% of similar nonprofits.

2014 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

39th percentile

0.03x

Higher debt load relative to revenue than 39% of similar nonprofits.

2014 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2014

Net Margin

92nd percentile

25%

Higher net margin than 92% of similar nonprofits.

2014 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

48th percentile

$60,500

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 15.7% of source-year revenue.

2014 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2014

Asset Growth

78th percentile

18%

Faster asset growth than 78% of similar nonprofits.

2014 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

37th percentile

0.3%

Faster revenue growth than 37% of similar nonprofits.

2014 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Up

$741,175

Up $112,798 (+18%) from 2013

Net Assets

Up

$728,631

Up $100,301 (+16%) from 2013

Liabilities

Up

$12,544

Up $12,497 (+26589%) from 2013

Revenue

Up

$385,744

Up $1,126 (+0.3%) from 2013

Expenses

Down

$288,290

Down $37,288 (-11%) from 2013

Net Income

Up

$97,454

Up $38,414 (+65%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2012: $583,098Liabilities 2012: $0Net Assets 2012: $583,0982012Assets 2013: $628,377Liabilities 2013: $47Net Assets 2013: $628,3302013Assets 2014: $741,175Liabilities 2014: $12,544Net Assets 2014: $728,6312014Assets 2015: $863,946Liabilities 2015: $12,558Net Assets 2015: $851,3882015Assets 2016: $998,363Liabilities 2016: $26Net Assets 2016: $998,3372016Assets 2017: $1,163,016Liabilities 2017: $0Net Assets 2017: $1,163,0162017Assets 2018: $1,311,669Liabilities 2018: $0Net Assets 2018: $1,311,6692018Assets 2019: $1,484,759Liabilities 2019: $0Net Assets 2019: $1,484,7592019Assets 2020: $1,662,503Liabilities 2020: $0Net Assets 2020: $1,662,5032020Assets 2021: $1,662,148Liabilities 2021: $14,887Net Assets 2021: $1,647,2612021Assets 2022: $1,732,082Liabilities 2022: $14,983Net Assets 2022: $1,717,0992022Assets 2023: $1,839,680Liabilities 2023: $15,000Net Assets 2023: $1,824,6802023Assets 2024: $1,995,277Liabilities 2024: $15,957Net Assets 2024: $1,979,3202024Assets 2025: $2,205,519Liabilities 2025: $18,160Net Assets 2025: $2,187,3592025

Highlighted filing

2014

Assets$741,175
Liabilities$12,544
Net Assets$728,631

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2012: $360,527Expenses 2012: $273,291Net Income 2012: $87,2362012Revenue 2013: $384,618Expenses 2013: $325,578Net Income 2013: $59,0402013Revenue 2014: $385,744Expenses 2014: $288,290Net Income 2014: $97,4542014Revenue 2015: $428,024Expenses 2015: $305,267Net Income 2015: $122,7572015Revenue 2016: $500,955Expenses 2016: $354,006Net Income 2016: $146,9492016Revenue 2017: $539,632Expenses 2017: $374,953Net Income 2017: $164,6792017Revenue 2018: $539,769Expenses 2018: $391,116Net Income 2018: $148,6532018Revenue 2019: $591,312Expenses 2019: $418,222Net Income 2019: $173,0902019Revenue 2020: $590,126Expenses 2020: $412,382Net Income 2020: $177,7442020Revenue 2021: $374,650Expenses 2021: $377,591Net Income 2021: -$2,9412021Revenue 2022: $478,413Expenses 2022: $408,575Net Income 2022: $69,8382022Revenue 2023: $538,908Expenses 2023: $445,471Net Income 2023: $93,4372023Revenue 2024: $659,637Expenses 2024: $480,024Net Income 2024: $179,6132024Revenue 2025: $670,383Expenses 2025: $462,249Net Income 2025: $208,1342025

Highlighted filing

2014

Revenue$385,744
Expenses$288,290
Net Income$97,454
Jump To
Filing Snapshot
Filing Period
Jun 1, 2013 to May 31, 2014
Signed
Sep 23, 2014
Return Version
2013v3.1
Gross Receipts
$385,744
Mission and Program Overview

Mission

Promote professionalism in fiber optics through education, certification and standards.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$628,377$732,092▲ $103,715
Intangible Assets-$7,375-
Land, Buildings, and Equipment, Net-$1,708-
Total Assets$628,377$741,175▲ $112,798
Liabilities
Other Liabilities-$12,544-
Accounts Payable and Accrued Expenses$47--
Total Liabilities$47$12,544▲ $12,497
Net Assets / Fund Balance
Unrestricted Net Assets$628,330$728,631▲ $100,301
Total Net Assets Fund Balance$628,330$728,631▲ $100,301
Total Liabilities and Net Assets / Fund Balance$628,377$741,175▲ $112,798

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,708$16,088$17,796
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
James E HayesPresidentFT-$60,500$60,500
Karen HayesBoard MemberFT-$60,500$60,500
Tom CollinsSecretary-$4,562-$4,562
William GrahamBoard Member-$4,500-$4,500
Jerry MorlaBoard Member-$3,397-$3,397
Revenue and Support

Revenue Composition

Contributions and Grants
$122,650
Program Service Revenue
$262,608
Investment Income
$486
Other Revenue
$0
Change in Net Assets
$97,454
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$288,290
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$105,750$29,250-$135,000
Fees for Services Accounting$13,443$26,885-$40,328
Travel$28,306--$28,306
All Other Expenses$8,478$20-$8,498
Other Expenses$3,000$3,000-$6,000
Conferences and Meetings$3,776--$3,776
Information Technology$3,665--$3,665
Fees for Services Legal-$1,277-$1,277
Depreciation Depletion$1,264--$1,264
Office Expenses-$595-$595
Total Functional Expenses$217,025$71,265$0$288,290
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Vdv Works LLCOfficersManagement FeesYes$121,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Management Fee$12,500
Accrued Sales Taxes$44
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with family members
Yes
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

James hayes karen hayes president board member family relationship

Form 990, Page 6, Part VI, Line 11B

The 990 return is reviewed by the organization's president prior to filing.

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

EIN
04-3282407
Phone
7604513655

Signing Officer

Name
James Hayes
Title
President
Phone
7604513655
Signed
2014-09-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James E Hayes
Formed
2003
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
0
Employees
0
Volunteers
30

Preparer

Preparer
Ronald M Sahmel
Phone
6192950800
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Capital expenditures previously expensed are now capitalized.

Raw XML Appendix316 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 RETURN IS REVIEWED BY THE ORGANIZATION'S PRESIDENT PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CAPITAL EXPENDITURES PREVIOUSLY EXPENSED ARE NOW CAPITALIZED.
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IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.THEFOA.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES HAYES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07604513655
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-09-23
ReturnHeader/Filer/BusinessName/BusinessNameLine10THE FIBER OPTIC ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0FIBE
ReturnHeader/Filer/EIN0043282407
ReturnHeader/Filer/PhoneNum07604513655
ReturnHeader/Filer/USAddress/AddressLine101119 S MISSION ROAD
ReturnHeader/Filer/USAddress/AddressLine20ROOM/SUITE 355
ReturnHeader/Filer/USAddress/City0FALLBROOK
ReturnHeader/Filer/USAddress/State0CA
ReturnHeader/Filer/USAddress/ZIPCode092028
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0330887341
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10SAHMEL & ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine103033 FIFTH AVENUE SUITE 425
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0SAN DIEGO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0921035874
ReturnHeader/PreparerPersonGrp/PhoneNum06192950800
ReturnHeader/PreparerPersonGrp/PreparationDt02014-09-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RONALD M SAHMEL
ReturnHeader/ReturnTs02014-10-06T15:01:16-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-06-01
ReturnHeader/TaxPeriodEndDt02014-05-31
ReturnHeader/TaxYr02013

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.21$0.02$2.19$0.67$0.46$0.21
2024Detailed filing. Detailed filing data is available for this year.$2.00$0.02$1.98$0.66$0.48$0.18
2023Detailed filing. Detailed filing data is available for this year.$1.84$0.02$1.82$0.54$0.45$0.09
2022Detailed filing. Detailed filing data is available for this year.$1.73$0.01$1.72$0.48$0.41$0.07
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.66$0.01$1.65$0.37$0.38$0.00
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.66$0.00$1.66$0.59$0.41$0.18
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.48$0.00$1.48$0.59$0.42$0.17
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$0.00$1.31$0.54$0.39$0.15
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.16$0.00$1.16$0.54$0.37$0.16
2016Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.00$0.00$1.00$0.50$0.35$0.15
2015Detailed filing. Detailed filing data is available for this year.$0.86$0.01$0.85$0.43$0.31$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.74$0.01$0.73$0.39$0.29$0.10
2013Summary only. Only limited summary data is available for this year.$0.63$0.00$0.63$0.38$0.33$0.06
2012Summary only. Only limited summary data is available for this year.$0.58$0.00$0.58$0.36$0.27$0.09