Civic Intelligence

Borrego Art Institute

990 • Fiscal year 2014 • EIN 20-2491691

Jul 01, 2013 to Jun 30, 2014 • Filed on May 13, 2015

Organization Profilewww.borregoartinstitute.com
PO Box 238392004

(760) 767-0420

Siviq Scores

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

Liabilities / Assets

76th percentile

0.45x

Higher debt load relative to assets than 76% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

92nd percentile

3.20x

Higher debt load relative to revenue than 92% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

29th percentile

-3.9%

Higher net margin than 29% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

24th percentile

-3.7%

Faster asset growth than 24% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

73rd percentile

18%

Faster revenue growth than 73% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2011 to 2014

Balance Sheet
Liabilities / Assets76th percentile

Assets

Down

$1,308,683

Down $50,917 (-3.7%) from 2013

Net Assets

Down

$723,402

Down $7,218 (-1.0%) from 2013

Liabilities

Down

$585,281

Down $43,699 (-6.9%) from 2013

Revenue And Expenses
Liabilities / Revenue92nd percentileNet Margin29th percentile

Revenue

$183,042

No earlier filing loaded for comparison.

Expenses

Up

$190,260

Up $65,336 (+52%) from 2013

Net Income

-$7,218

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth24th percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $63,790Liabilities 2011: $263Net Assets 2011: $63,5272011Assets 2012: $599,561Liabilities 2012: $215,365Net Assets 2012: $384,1962012Assets 2013: $1,359,600Liabilities 2013: $628,980Net Assets 2013: $730,6202013Assets 2014: $1,308,683Liabilities 2014: $585,281Net Assets 2014: $723,4022014Assets 2015: $1,450,126Liabilities 2015: $542,814Net Assets 2015: $907,3122015Assets 2016: $2,119,137Liabilities 2016: $605,853Net Assets 2016: $1,513,2842016Assets 2017: $2,056,523Liabilities 2017: $515,945Net Assets 2017: $1,540,5782017Assets 2018: $1,981,378Liabilities 2018: $477,424Net Assets 2018: $1,503,9542018Assets 2019: $2,262,038Liabilities 2019: $437,187Net Assets 2019: $1,824,8512019Assets 2020: $2,105,753Liabilities 2020: $491,370Net Assets 2020: $1,614,3832020Assets 2021: $2,171,701Liabilities 2021: $419,029Net Assets 2021: $1,752,6722021Assets 2022: $2,321,086Liabilities 2022: $380,852Net Assets 2022: $1,940,2342022Assets 2023: $2,154,305Liabilities 2023: $367,603Net Assets 2023: $1,786,7022023Assets 2024: $1,750,330Liabilities 2024: $168,638Net Assets 2024: $1,581,6922024Assets 2025: $1,632,276Liabilities 2025: $133,316Net Assets 2025: $1,498,9602025

Highlighted filing

2014

Assets$1,308,683
Liabilities$585,281
Net Assets$723,402
Open 2014 Filing

Operations Trend

Revenue Growth73rd percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $111,705Expenses 2011: $64,299Net Income 2011: $47,4062011Expenses 2012: $92,3682012Expenses 2013: $124,9242013Revenue 2014: $183,042Expenses 2014: $190,260Net Income 2014: -$7,2182014Revenue 2015: $370,613Expenses 2015: $186,703Net Income 2015: $183,9102015Revenue 2016: $1,022,969Expenses 2016: $473,107Net Income 2016: $549,8622016Revenue 2017: $975,295Expenses 2017: $948,001Net Income 2017: $27,2942017Revenue 2018: $900,155Expenses 2018: $934,979Net Income 2018: -$34,8242018Revenue 2019: $1,034,094Expenses 2019: $713,197Net Income 2019: $320,8972019Revenue 2020: $377,437Expenses 2020: $587,905Net Income 2020: -$210,4682020Revenue 2021: $574,523Expenses 2021: $436,234Net Income 2021: $138,2892021Revenue 2022: $673,019Expenses 2022: $485,457Net Income 2022: $187,5622022Revenue 2023: $536,933Expenses 2023: $690,465Net Income 2023: -$153,5322023Revenue 2024: $417,523Expenses 2024: $622,533Net Income 2024: -$205,0102024Revenue 2025: $497,958Expenses 2025: $580,690Net Income 2025: -$82,7322025

Highlighted filing

2014

Revenue$183,042
Expenses$190,260
Net Income-$7,218
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 13, 2015
Return Version
2013v4.0
Gross Receipts
$188,061
Mission and Program Overview

Mission

Provide a venue for local residents to display art for the education of the community. To provide a learning center for artists of all ages and provide scholarships for the youth of the Borrego community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,298,656$1,294,699▼ $3,957
Cash and Non-Interest-Bearing Accounts$60,944$6,736▼ $54,208
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,359,600$1,308,683▼ $50,917
Other Assets Total-$7,248-
Liabilities
Unsecured Notes Loans Payable$400,000$400,000→ $0
Mortgage Notes Payable Secured by Investment Property$227,816$183,432▼ $44,384
Other Liabilities$1,164$1,849▲ $685
Total Liabilities$628,980$585,281▼ $43,699
Net Assets / Fund Balance
Unrestricted Net Assets$719,425$700,666▼ $18,759
Temporarily Rstr Net Assets$11,195$22,736▲ $11,541
Total Net Assets Fund Balance$730,620$723,402▼ $7,218
Total Liabilities and Net Assets / Fund Balance$1,359,600$1,308,683▼ $50,917

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,171,869$44,652$1,216,521
Leasehold Improvements$65,080$6,228$71,308
Land$45,660-$45,660
Other Land Buildings$9,435$5,830$15,265
Equipment$2,655$3,296$5,951
Compensation and Service Providers
Top Officer Pay34th percentile

Board Members and Trustees

NameTitle
Jim WermersPresident
Joan AnsonVice President
Ben NourseDirector
Diane HydoskiDirector
Frank HydoskiDirector
Kay LevieDirector
Robert BlumDirector
Leslie DuncanSecretary
Dennis NourseTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$52,915
Program Service Revenue
$133,546
Investment Income
$0
Other Revenue
$-3,419
All Other Contributions
$52,605
Change in Net Assets
$-7,218
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$190,260
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
Depreciation Depletion$40,380--$40,380
All Other Expenses$18,504$5,762-$24,266
Interest$9,518--$9,518
Fees for Services Other$7,939--$7,939
Fees for Services Accounting-$7,617-$7,617
Other Expenses$6,189$332-$6,189
Insurance$2,720--$2,720
Travel$1,787--$1,787
Advertising$1,047$72-$1,119
Occupancy$792--$792
Total Functional Expenses$176,477$13,783$0$190,260
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$5,019
Fundraising Gross Income$1,600
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Joan AnsonDirectorConstructionNo$14,289

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
Sales tax payable$1,849
Governance and Compliance

Governance Checklist

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

Governance Explanations

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

“Reviewed at board meeting”

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

“Governing documents, policies and financial information are available to the public upon request.”

Filing and Contact Details

Filer

EIN
20-2491691
Phone
7607670420

Signing Officer

Name
Dennis Nourse
Title
Treasurer
Signed
2015-05-13
Discuss with paid preparer
Yes

Organization Details

Formed
2006
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
13

Preparer

Preparer
Jan D Dyer CPA
Phone
7607650343
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E: Other Expenses

“Property tax: Column (A) - Total = $5232; Column (B) - Program Services = $0; Column (C) - Management & General = $5232; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“After School Program Expense: Column (A) - Total = $5000; Column (B) - Program Services = $5000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“SECURITY: Column (A) - Total = $4405; Column (B) - Program Services = $4405; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“Workshop instructor: Column (A) - Total = $2765; Column (B) - Program Services = $2765; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“Telephone: Column (A) - Total = $2174; Column (B) - Program Services = $2174; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“Other Occupancy: Column (A) - Total = $1084; Column (B) - Program Services = $1084; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“REPAIRS AND MAINTENANCE: Column (A) - Total = $1010; Column (B) - Program Services = $1010; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“Janitorial: Column (A) - Total = $890; Column (B) - Program Services = $890; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“Equipment Rental: Column (A) - Total = $564; Column (B) - Program Services = $564; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“Postage and Shipping: Column (A) - Total = $442; Column (B) - Program Services = $62; Column (C) - Management & General = $380; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“MISCELLANEOUS: Column (A) - Total = $300; Column (B) - Program Services = $150; Column (C) - Management & General = $150; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“Internet: Column (A) - Total = $198; Column (B) - Program Services = $198; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“Subscriptions & Dues: Column (A) - Total = $100; Column (B) - Program Services = $100; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“TAXES & Fees: Column (A) - Total = $75; Column (B) - Program Services = $75; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“Printing and Publications: Column (A) - Total = $27; Column (B) - Program Services = $27; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Raw XML AppendixShowing 400 of 500 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Provide a venue for local residents to display art for the education of the community. To provide a learning center for artists of all ages and provide scholarships for the youth of the Borrego community.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt072
IRS990/AdvertisingGrp/ProgramServicesAmt01047
IRS990/AdvertisingGrp/TotalAmt01119
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherContributionsAmt052605
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt05762
IRS990/AllOtherExpensesGrp/ProgramServicesAmt018504
IRS990/AllOtherExpensesGrp/TotalAmt024266
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Leslie Greathouse
IRS990/BooksInCareOfDetail/PhoneNum07607675152
IRS990/BooksInCareOfDetail/USAddress/AddressLine10551 Palm Canyon Drive
IRS990/BooksInCareOfDetail/USAddress/City0Borrego Springs
IRS990/BooksInCareOfDetail/USAddress/State0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCode092004
IRS990/BusinessRlnWithFamMemInd0true
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt060944
IRS990/CashNonInterestBearingGrp/EOYAmt06736
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContriRptFundraisingEventAmt0310
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt052915
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0190260
IRS990/CYOtherRevenueAmt0-3419
IRS990/CYProgramServiceRevenueAmt0133546
IRS990/CYRevenuesLessExpensesAmt0-7218
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0190260
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0183042
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt040380
IRS990/DepreciationDepletionGrp/TotalAmt040380
IRS990/Desc0Provided an opportunity to display local artist works to educate the community. Provided a learning center for artist of all ages.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EmploymentTaxReturnsFiledInd0false
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExcessBusinessHoldingsInd0false
IRS990/ExpenseAmt0166763
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt07617
IRS990/FeesForServicesAccountingGrp/TotalAmt07617
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt07939
IRS990/FeesForServicesOtherGrp/TotalAmt07939
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt610.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt710.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0Robert Blum
IRS990/Form990PartVIISectionAGrp/PersonNm1Frank Hydoski
IRS990/Form990PartVIISectionAGrp/PersonNm2Joan Anson
IRS990/Form990PartVIISectionAGrp/PersonNm3Dennis Nourse
IRS990/Form990PartVIISectionAGrp/PersonNm4Jim Wermers
IRS990/Form990PartVIISectionAGrp/PersonNm5Ben Nourse
IRS990/Form990PartVIISectionAGrp/PersonNm6Leslie Duncan
IRS990/Form990PartVIISectionAGrp/PersonNm7Kay Levie
IRS990/Form990PartVIISectionAGrp/PersonNm8Diane Hydoski
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4President
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormationYr02006
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingAmt0310
IRS990/FundraisingDirectExpensesAmt05019
IRS990/FundraisingGrossIncomeAmt01600
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0188061
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ProgramServicesAmt02720
IRS990/InsuranceGrp/TotalAmt02720
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ProgramServicesAmt09518
IRS990/InterestGrp/TotalAmt09518
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt010
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt060006
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01298656
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01294699
IRS990/LandBldgEquipCostOrOtherBssAmt01354705
IRS990/LegalDomicileStateCd0CA
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Provide a venue for local residents to display art for the education of the community. To provide a learning center for artists of all ages and provide scholarships for the youth of the Borrego community.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0227816
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0183432
IRS990/NetAssetsOrFundBalancesBOYAmt0730620
IRS990/NetAssetsOrFundBalancesEOYAmt0723402
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-3419
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0792
IRS990/OccupancyGrp/TotalAmt0792
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt07248
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Artist Commission
IRS990/OtherExpensesGrp/Desc1Supplies
IRS990/OtherExpensesGrp/Desc2Merchant Service Fees
IRS990/OtherExpensesGrp/Desc3Utilities
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0332
IRS990/OtherExpensesGrp/ProgramServicesAmt073366
IRS990/OtherExpensesGrp/ProgramServicesAmt17919
IRS990/OtherExpensesGrp/ProgramServicesAmt26316
IRS990/OtherExpensesGrp/ProgramServicesAmt36189
IRS990/OtherExpensesGrp/TotalAmt073366
IRS990/OtherExpensesGrp/TotalAmt18251
IRS990/OtherExpensesGrp/TotalAmt26316
IRS990/OtherExpensesGrp/TotalAmt36189
IRS990/OtherLiabilitiesGrp/BOYAmt01164
IRS990/OtherLiabilitiesGrp/EOYAmt01849
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Art Sales
IRS990/ProgramServiceRevenueGrp/Desc1Workshop fees
IRS990/ProgramServiceRevenueGrp/Desc2Space Rental
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0125419
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt15121
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt23006
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0125419
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt15121
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt23006
IRS990/ProgSrvcAccomActy2Grp/Desc0Provide art workshops for the youth and general public.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt09714
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt05121
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0389511
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0-8147
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0124924
IRS990/PYOtherRevenueAmt012983
IRS990/PYProgramServiceRevenueAmt077001
IRS990/PYRevenuesLessExpensesAmt0346424
IRS990/PYTotalExpensesAmt0124924
IRS990/PYTotalRevenueAmt0471348
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-7218
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0128425
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt052915
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0408276
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt062935
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt062935
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt023939
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0611000
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0135146
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt078498
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt050896
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt050895
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt041716
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0357151
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct00.99960
IRS990ScheduleA/PublicSupportTotal509Amt0968151
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0188061
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0486774
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0113831
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0113830
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt065655
IRS990ScheduleA/Total509Grp/TotalAmt0968151
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0188061
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0486774
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0113831
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0113830
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt065655
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0968151
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt01171869
IRS990ScheduleD/BuildingsGrp/DepreciationAmt044652
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01216521
IRS990ScheduleD/EquipmentGrp/BookValueAmt02655
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03296
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05951
IRS990ScheduleD/LandGrp/BookValueAmt045660
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt045660
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt065080
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt06228
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt071308
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09435
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt05830
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt015265
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01849
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Sales tax payable
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01294699
IRS990ScheduleD/TotalLiabilityAmt01849
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Joan Anson
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Director
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt014289
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Construction
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0The organization contracted with a construction company owned by the spouse of a director to complete building improvements.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule L, Part V Supplemental Information
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Reviewed at board meeting
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Governing documents, policies and financial information are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Property tax: Column (A) - Total = $5232; Column (B) - Program Services = $0; Column (C) - Management & General = $5232; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3After School Program Expense: Column (A) - Total = $5000; Column (B) - Program Services = $5000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SECURITY: Column (A) - Total = $4405; Column (B) - Program Services = $4405; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Workshop instructor: Column (A) - Total = $2765; Column (B) - Program Services = $2765; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Telephone: Column (A) - Total = $2174; Column (B) - Program Services = $2174; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Other Occupancy: Column (A) - Total = $1084; Column (B) - Program Services = $1084; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8REPAIRS AND MAINTENANCE: Column (A) - Total = $1010; Column (B) - Program Services = $1010; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Janitorial: Column (A) - Total = $890; Column (B) - Program Services = $890; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Equipment Rental: Column (A) - Total = $564; Column (B) - Program Services = $564; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,308,683
Liabilities
$585,281
Net assets
$723,402
Revenue
$183,042
Expenses
$190,260
Net income
-$7,218
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.63$0.13$1.50$0.50$0.58$0.08
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.75$0.17$1.58$0.42$0.62$0.21
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.15$0.37$1.79$0.54$0.69$0.15
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.32$0.38$1.94$0.67$0.49$0.19
2021Detailed filing. Detailed filing data is available for this year.$2.17$0.42$1.75$0.57$0.44$0.14
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.11$0.49$1.61$0.38$0.59$0.21
2019Detailed filing. Detailed filing data is available for this year.$2.26$0.44$1.82$1.03$0.71$0.32
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.98$0.48$1.50$0.90$0.93$0.03
2017Detailed filing. Detailed filing data is available for this year.$2.06$0.52$1.54$0.98$0.95$0.03
2016Detailed filing. Detailed filing data is available for this year.$2.12$0.61$1.51$1.02$0.47$0.55
2015Detailed filing. Detailed filing data is available for this year.$1.45$0.54$0.91$0.37$0.19$0.18
2014Detailed filing. Detailed filing data is available for this year.$1.31$0.59$0.72$0.18$0.19$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.36$0.63$0.73$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.60$0.22$0.38$0.09
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.06$0.00$0.06$0.11$0.06$0.05