Civic Intelligence

Borrego Art Institute

990 • Fiscal year 2023 • EIN 20-2491691

Jul 01, 2022 to Jun 30, 2023 • Filed on Feb 29, 2024

Organization Profilewww.borregoartinstitute.com
PO Box 2383Borrego Springs, CA 92004

(760) 767-5152

Siviq Scores

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

Liabilities / Assets

65th percentile

0.17x

Higher debt load relative to assets than 65% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

84th percentile

0.68x

Higher debt load relative to revenue than 84% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

12th percentile

-29%

Higher net margin than 12% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

42nd percentile

$18,149

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

17th percentile

-7.2%

Faster asset growth than 17% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

17th percentile

-20%

Faster revenue growth than 17% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets65th percentile

Assets

Down

$2,154,305

Down $166,781 (-7.2%) from 2022

Net Assets

Down

$1,786,702

Down $153,532 (-7.9%) from 2022

Liabilities

Down

$367,603

Down $13,249 (-3.5%) from 2022

Revenue And Expenses
Liabilities / Revenue84th percentileNet Margin12th percentile

Revenue

Down

$536,933

Down $136,086 (-20%) from 2022

Expenses

Up

$690,465

Up $205,008 (+42%) from 2022

Net Income

Down

-$153,532

Down $341,094 (-182%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth17th 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

2023

Assets$2,154,305
Liabilities$367,603
Net Assets$1,786,702
Open 2023 Filing

Operations Trend

Revenue Growth17th 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

2023

Revenue$536,933
Expenses$690,465
Net Income-$153,532
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Feb 29, 2024
Return Version
2022v5.0
Gross Receipts
$567,310
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$1,601,323$1,554,718▼ $46,605
Savings and Temporary Cash Investments$460,112$500,530▲ $40,418
Other Notes and Loans Receivable, Net$52,286$35,704▼ $16,582
Prepaid Expenses and Deferred Charges$2,612$5,542▲ $2,930
Cash and Non-Interest-Bearing Accounts$24,352$2,810▼ $21,542
Accounts Receivable$75$0▼ $75
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-
Total Assets$2,321,086$2,154,305▼ $166,781
Other Assets Total$180,326$55,001▼ $125,325
Liabilities
Mortgage Notes Payable Secured by Investment Property$337,929$315,075▼ $22,854
Unsecured Notes Loans Payable$24,500$24,076▼ $424
Other Liabilities$10,867$16,321▲ $5,454
Accounts Payable and Accrued Expenses$3,196$8,081▲ $4,885
Deferred Revenue$4,360$4,050▼ $310
Total Liabilities$380,852$367,603▼ $13,249
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,940,234$1,786,702▼ $153,532
Total Net Assets Fund Balance$1,940,234$1,786,702▼ $153,532
Total Liabilities and Net Assets / Fund Balance$2,321,086$2,154,305▼ $166,781

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,314,731$419,596$1,734,327
Leasehold Improvements$174,785$156,300$331,085
Land$60,509-$60,509
Equipment$1,608$43,900$45,508
Other Land Buildings$3,085$31,975$35,060
Compensation and Service Providers
Top Officer Pay42nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Kay LevieVice PresidentPT$18,149$18,149

Board Members and Trustees

NameTitle
Robert WrightPresident
Ben NourseDirector
Diane JohnsonDirector
Jennifer BakerDirector
Jim DaxDirector
Martha DiechlerSecretary
Jim WermersTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$278,645
Program Service Revenue
$162,081
Investment Income
$2,131
Other Revenue
$94,076
All Other Contributions
$231,563
Change in Net Assets
$-153,532
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$480,833
Salaries, Compensation, and Employee Benefits$209,632
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$139,079$24,714-$163,793
All Other Expenses$55,694$9,481-$65,175
Depreciation Depletion$52,159$4,486-$56,645
Current Officers, Directors, Trustees, and Key Employees$17,576$9,464-$27,040
Other Expenses$24,295$2,690-$26,985
Fees for Services Accounting-$22,559-$22,559
Insurance$13,814$2,276-$16,090
Payroll Taxes$12,027$1,562-$13,589
Fees for Services Legal-$12,158-$12,158
Information Technology$8,937$993-$9,930
Office Expenses$2,807$4,984-$7,791
Other Employee Benefits$3,897$1,313-$5,210
Advertising$3,451$999-$4,450
Travel$809$1,293-$2,102
Interest-$311-$311
Total Functional Expenses$579,168$111,297$0$690,465
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$23,735
Fundraising Direct Expenses$10,380
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Art Shows and Contests$23,735$23,735$1,018$22,717
Total Events$23,735$23,735$10,380$13,355
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
Accrued Salaries & Wages$10,332
Unclaimed Property Held$2,896
Sales Tax Payable$2,204
Credit Card Liability$889
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The completed 990 form is reviewed by the Finance Committee, which is composed of the President, Treasurer and one other board member. The Finance Committee recommends approval and the Board at large approves the return.”

Form 990, Part VI, Section B, Line 12C

“Possible conflicts of interest are reviewed by independent members of Board.”

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

Filer Name
Borrego Art Institute
EIN
20-2491691
Phone
7607675152
Address
PO Box 2383, Borrego Springs, CA 92004

Signing Officer

Name
Jim Wermers
Title
Treasurer
Signed
2024-02-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jim Wermers
Formed
2006
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
10
Volunteers
30

Preparer

Firm
Luers & Dyer CPAs LLP
Address
PO Box 1934, Julian, CA 92036
Preparer
Jan D Dyer CPA
Phone
7607650343
Supplemental Narrative

Financial Statement Notes

Part III, Line 4: Description of organization'S collections and how it furthers its purpose.

“Outdoor statuary on public display for the purpose of art appreciation.”

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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01562
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IRS990/PayrollTaxesGrp/TotalAmt013589
IRS990/PensionPlanContributionsGrp/TotalAmt00
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02612
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05542
IRS990/PrincipalOfficerNm0Jim Wermers
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Art Sales
IRS990/ProgramServiceRevenueGrp/Desc1Workshop fees
IRS990/ProgramServiceRevenueGrp/Desc2Show entry fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0126022
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt133949
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt22110
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt133949
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22110
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IRS990/ProgSrvcAccomActy3Grp/Desc0Provide art workshops for the youth and general public.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt083767
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt033949
IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/PYRevenuesLessExpensesAmt0187562
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IRS990/PYTotalRevenueAmt0673019
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-153532
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt031943
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
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IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0460112
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0500530
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0170272
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0531740
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Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,154,305
Liabilities
$367,603
Net assets
$1,786,702
Revenue
$536,933
Expenses
$690,465
Net income
-$153,532
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
2023Detailed filing. Detailed filing data is available for this year.$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