Civic Intelligence

Lyles Foundation a Charitable Trust

990 • Fiscal year 2015 • EIN 13-7334864

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 11, 2016

Organization ProfileWWW.CENTRALVALLEYCF.ORG
5260 North PalmFresno, CA 93704

(559) 226-5600

Siviq Scores

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

Liabilities / Assets

61st percentile

0.39x

Higher debt load relative to assets than 61% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2015

Liabilities / Revenue

91st percentile

3.08x

Higher debt load relative to revenue than 91% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2015

Net Margin

95th percentile

64%

Higher net margin than 95% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2015

Top Officer Pay

6th percentile

$0

Higher top officer pay than 6% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2015

Asset Growth

58th percentile

3.3%

Faster asset growth than 58% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2014 to 2015

Revenue Growth

49th percentile

3.9%

Faster revenue growth than 49% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets61st percentile

Assets

Up

$30,436,163

Up $979,509 (+3.3%) from 2014

Net Assets

Up

$18,434,000

Up $2,487,623 (+16%) from 2014

Liabilities

Down

$12,002,163

Down $1,508,114 (-11%) from 2014

Revenue And Expenses
Liabilities / Revenue91st percentileNet Margin95th percentile

Revenue

Up

$3,895,462

Up $145,952 (+3.9%) from 2014

Expenses

Down

$1,407,839

Down $12,906,227 (-90%) from 2014

Net Income

Up

$2,487,623

Up $13,052,179 (+124%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth58th percentile

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

$60M$40M$20M$0Assets 2011: $22,653,171Liabilities 2011: $3,378,595Net Assets 2011: $19,274,5762011Assets 2012: $23,140,799Liabilities 2012: $988,396Net Assets 2012: $22,152,4032012Assets 2013: $27,637,084Liabilities 2013: $1,126,151Net Assets 2013: $26,510,9332013Assets 2014: $29,456,654Liabilities 2014: $13,510,277Net Assets 2014: $15,946,3772014Assets 2015: $30,436,163Liabilities 2015: $12,002,163Net Assets 2015: $18,434,0002015Assets 2016: $31,209,517Liabilities 2016: $10,171,456Net Assets 2016: $21,038,0612016Assets 2017: $34,190,074Liabilities 2017: $9,473,050Net Assets 2017: $24,717,0242017Assets 2018: $41,705,734Liabilities 2018: $8,931,036Net Assets 2018: $32,774,6982018Assets 2019: $43,670,150Liabilities 2019: $8,434,455Net Assets 2019: $35,235,6952019Assets 2020: $43,308,499Liabilities 2020: $7,625,832Net Assets 2020: $35,682,6672020Assets 2021: $55,246,223Liabilities 2021: $7,286,522Net Assets 2021: $47,959,7012021Assets 2022: $55,348,582Liabilities 2022: $14,276,256Net Assets 2022: $41,072,3262022Assets 2023: $42,427,772Liabilities 2023: $5,911,959Net Assets 2023: $36,515,8132023Assets 2024: $44,040,420Liabilities 2024: $5,667,455Net Assets 2024: $38,372,9652024

Highlighted filing

2015

Assets$30,436,163
Liabilities$12,002,163
Net Assets$18,434,000
Open 2015 Filing

Operations Trend

Revenue Growth49th percentile

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

$20M$10M$0-$10M-$20MExpenses 2011: $487,7812011Expenses 2012: $2,099,7632012Revenue 2013: $5,103,967Expenses 2013: $738,585Net Income 2013: $4,365,3822013Revenue 2014: $3,749,510Expenses 2014: $14,314,066Net Income 2014: -$10,564,5562014Revenue 2015: $3,895,462Expenses 2015: $1,407,839Net Income 2015: $2,487,6232015Revenue 2016: $3,380,186Expenses 2016: $1,899,508Net Income 2016: $1,480,6782016Revenue 2017: $3,164,022Expenses 2017: $1,826,736Net Income 2017: $1,337,2862017Revenue 2018: $7,539,367Expenses 2018: $2,096,285Net Income 2018: $5,443,0822018Revenue 2019: $3,258,893Expenses 2019: $1,992,089Net Income 2019: $1,266,8042019Revenue 2020: $5,017,107Expenses 2020: $4,944,072Net Income 2020: $73,0352020Revenue 2021: $8,889,456Expenses 2021: $1,222,753Net Income 2021: $7,666,7032021Revenue 2022: $4,384,580Expenses 2022: $8,382,095Net Income 2022: -$3,997,5152022Revenue 2023: $524,601Expenses 2023: $6,868,749Net Income 2023: -$6,344,1482023Revenue 2024: $1,620,681Expenses 2024: $1,076,664Net Income 2024: $544,0172024

Highlighted filing

2015

Revenue$3,895,462
Expenses$1,407,839
Net Income$2,487,623
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 11, 2016
Return Version
2015v2.0
Gross Receipts
$3,895,462
Mission and Program Overview

Mission

TO PROVIDE SUPPORT FOR CERTAIN ACTIVITIES OF THE CENTRAL VALLEY COMMUNITY FOUNDATION, AN ORGANIZATION DESCRIBED IN SECTION 501(c)(3) OF THE INTERNAL REVENUE CODE. THE LYLES FOUNDATION'S GOAL IS TO PROVIDE SUPPORT FOR THE EXPANSION OF EDUCATIONAL OPPORTUNITIES, MEDICAL EDUCATION AND RESEARCH.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$23,955,714$25,620,396▲ $1,664,682
Investments in Publicly Traded Securities$106,788$3,748,779▲ $3,641,991
Cash and Non-Interest-Bearing Accounts$5,200,251$761,590▼ $4,438,661
Other Notes and Loans Receivable, Net$100,000$100,000→ $0
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$29,456,654$30,436,163▲ $979,509
Other Assets Total$93,901$205,398▲ $111,497
Liabilities
Grants Payable$12,301,210$10,708,935▼ $1,592,275
Other Liabilities$1,209,067$1,255,747▲ $46,680
Accounts Payable and Accrued Expenses-$37,481-
Total Liabilities$13,510,277$12,002,163▼ $1,508,114
Net Assets / Fund Balance
Unrestricted Net Assets$15,946,377$18,434,000▲ $2,487,623
Total Net Assets Fund Balance$15,946,377$18,434,000▲ $2,487,623
Total Liabilities and Net Assets / Fund Balance$29,456,654$30,436,163▲ $979,509

Asset Categories

AssetBook ValueDepreciationBasis
Closely Held Equity Interests$25,620,396--
Compensation and Service Providers
Top Officer Pay6th percentile

Board Members and Trustees

NameTitle
Gerald V LylesTrustee
Jeff JaechTrustee
Ken NewbyTrustee
William M LylesTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$1,274,395
Program Service Revenue
$0
Investment Income
$938,369
Other Revenue
$1,682,698
Change in Net Assets
$2,487,623

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded1$1,214,125NASDAQ Daily Average
Securities Closely Held Stock2$60,270Appraisal
Total Noncash Contributions3$1,274,395-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$792,978
Other Expenses$614,861
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$792,978--$792,978
Other Expenses-$26,943-$26,943
Fees for Services Accounting-$12,466-$12,466
All Other Expenses-$4,020-$4,020
Total Functional Expenses$792,978$614,861$0$1,407,839
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
California State UniversityFresno, CA-Support Community Foundation$500,000
Purdue FoundationWest Lafayette, IN-Support Community Foundation$157,725
Central Valley Community FounFresno, CA-support community foundation$135,253
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Ldi Stock - Embedded Ubit Liability$1,255,747
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“form 990 reviewed by trustees”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“governing documents, policies and financial information are available upon request”

Filing and Contact Details

Filer

Filer Name
Lyles Foundation
EIN
13-7334864
Phone
5592265600
Address
5260 North Palm, Fresno, CA 93704

Signing Officer

Name
Gerald V Lyles
Title
Trustee
Signed
2016-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gerald V Lyles
Formed
2002
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
0

Preparer

Firm
Price Paige and Company
Address
677 Scott Avenue, Clovis, CA 93612
Preparer
Fausto Hinojosa CPA CFE
Phone
5592999540
Supplemental Narrative

Additional Explanations

Client Note 1

“Client Note 1 - Form 5471 StatementName of Taxpayer: Lyles FoundationFederal EIN: 13-73348642015 Form 990For the Tax Year Ended: December 31, 2015Statement Pursuant to Regulation Section 1.6038-2(j)(3)Pursuant to Regulation Section 1.6038-2(j)(3), the taxpayer is attaching this statement to fulfill the filing requirement for Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations for ARU SPC Ltd., on behalf of Pillar Segregated Portfolio (Pillar), a controlled foreign corporation owned by Lyles Diversified Inc. The taxpayer is a shareholder in Lyles Diversified, Inc.The taxpayer's filing requirement will be satisfied, as the information for Pillar will be included in the 2014 Form 1120S Tax Return of Lyles Diversified, Inc., 1210 West Olive Avenue, Fresno, CA 93727, for the year ended September 30, 2015. The identification number of Lyles Diversified, Inc. is 94-1050189. Lyles Diversified, Inc. will efile its 2014 1120S.”

Financial Statement Notes

Part X : FIN48 Footnote

“The Foundation has qualified as non-profit organizations and have been granted tax-exempt status pursuant to Internal Revenue Code Section 501(c)(3) and California Revenue and Taxation Code Section 23701(d).Generally accepted accounting principles provides accounting and disclosures guidance about positions taken by an entity in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. The Foundations returns are subject to examination by federal and state taxing authorities, generally for three years and four years, respectively, after they are filed.”

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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LDI STOCK - EMBEDDED UBIT LIABILITY
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Foundation has qualified as non-profit organizations and have been granted tax-exempt status pursuant to Internal Revenue Code Section 501(c)(3) and California Revenue and Taxation Code Section 23701(d).Generally accepted accounting principles provides accounting and disclosures guidance about positions taken by an entity in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. The Foundations returns are subject to examination by federal and state taxing authorities, generally for three years and four years, respectively, after they are filed.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt20
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Support Community Foundation
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1support community foundation
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2Support Community Foundation
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0California State University
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1CENTRAL VALLEY COMMUNITY FOUN
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2Purdue Foundation
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IRS990ScheduleI/RecipientTable/RecipientEIN1770478025
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt04910 Chestnut Ave
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt15260 N PALM AVE 122
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2403 West Wood St
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Fresno
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IRS990ScheduleI/RecipientTable/USAddress/CityNm2West Lafayette
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0The Organization requests interim grant reporting.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Grantmaker's Description of How Grants are Used
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Client Note 1 - Form 5471 StatementName of Taxpayer: Lyles FoundationFederal EIN: 13-73348642015 Form 990For the Tax Year Ended: December 31, 2015Statement Pursuant to Regulation Section 1.6038-2(j)(3)Pursuant to Regulation Section 1.6038-2(j)(3), the taxpayer is attaching this statement to fulfill the filing requirement for Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations for ARU SPC Ltd., on behalf of Pillar Segregated Portfolio (Pillar), a controlled foreign corporation owned by Lyles Diversified Inc. The taxpayer is a shareholder in Lyles Diversified, Inc.The taxpayer's filing requirement will be satisfied, as the information for Pillar will be included in the 2014 Form 1120S Tax Return of Lyles Diversified, Inc., 1210 West Olive Avenue, Fresno, CA 93727, for the year ended September 30, 2015. The identification number of Lyles Diversified, Inc. is 94-1050189. Lyles Diversified, Inc. will efile its 2014 1120S.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1form 990 reviewed by trustees
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2governing documents, policies and financial information are available upon request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Client Note 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/TotalAssetsEOYAmt030436163

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$30,436,163
Liabilities
$12,002,163
Net assets
$18,434,000
Revenue
$3,895,462
Expenses
$1,407,839
Net income
$2,487,623
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$44.0$5.67$38.4$1.62$1.08$0.54
2023Detailed filing. Detailed filing data is available for this year.$42.4$5.91$36.5$0.52$6.87$6.34
2022Detailed filing. Detailed filing data is available for this year.$55.3$14.3$41.1$4.38$8.38$4.00
2021Detailed filing. Detailed filing data is available for this year.$55.2$7.29$48.0$8.89$1.22$7.67
2020Detailed filing. Detailed filing data is available for this year.$43.3$7.63$35.7$5.02$4.94$0.07
2019Detailed filing. Detailed filing data is available for this year.$43.7$8.43$35.2$3.26$1.99$1.27
2018Detailed filing. Detailed filing data is available for this year.$41.7$8.93$32.8$7.54$2.10$5.44
2017Detailed filing. Detailed filing data is available for this year.$34.2$9.47$24.7$3.16$1.83$1.34
2016Detailed filing. Detailed filing data is available for this year.$31.2$10.2$21.0$3.38$1.90$1.48
2015Detailed filing. Detailed filing data is available for this year.$30.4$12.0$18.4$3.90$1.41$2.49
2014Detailed filing. Detailed filing data is available for this year.$29.5$13.5$15.9$3.75$14.3$10.6
2013Detailed filing. Detailed filing data is available for this year.$27.6$1.13$26.5$5.10$0.74$4.37
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.1$0.99$22.2$2.10
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.7$3.38$19.3$0.49