Civic Intelligence

Borrego Art Institute

990 • Fiscal year 2025 • EIN 20-2491691

Jul 01, 2024 to Jun 30, 2025 • Filed on Nov 08, 2025

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

54th percentile

0.08x

Higher debt load relative to assets than 54% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

72nd percentile

0.27x

Higher debt load relative to revenue than 72% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

14th percentile

-17%

Higher net margin than 14% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

46th percentile

$34,016

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 6.8% of source-year revenue.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

16th percentile

-6.7%

Faster asset growth than 16% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

70th percentile

19%

Faster revenue growth than 70% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets54th percentile

Assets

Down

$1,632,276

Down $118,054 (-6.7%) from 2024

Net Assets

Down

$1,498,960

Down $82,732 (-5.2%) from 2024

Liabilities

Down

$133,316

Down $35,322 (-21%) from 2024

Revenue And Expenses
Liabilities / Revenue72nd percentileNet Margin14th percentile

Revenue

Up

$497,958

Up $80,435 (+19%) from 2024

Expenses

Down

$580,690

Down $41,843 (-6.7%) from 2024

Net Income

Up

-$82,732

Up $122,278 (+60%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth16th 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

2025

Assets$1,632,276
Liabilities$133,316
Net Assets$1,498,960
Open 2025 Filing

Operations Trend

Revenue Growth70th 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

2025

Revenue$497,958
Expenses$580,690
Net Income-$82,732
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 8, 2025
Return Version
2024v5.2
Gross Receipts
$564,952
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$1,494,332$1,417,310▼ $77,022
Savings and Temporary Cash Investments$181,247$105,508▼ $75,739
Accounts Receivable-$24,343-
Inventories for Sale or Use-$7,817-
Cash and Non-Interest-Bearing Accounts$5,424$7,037▲ $1,613
Prepaid Expenses and Deferred Charges$5,487$6,526▲ $1,039
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-
Total Assets$1,750,331$1,632,276▼ $118,055
Other Assets Total$63,841$63,735▼ $106
Liabilities
Deferred Revenue$33,750$60,050▲ $26,300
Mortgage Notes Payable Secured by Investment Property$86,235$55,136▼ $31,099
Unsecured Notes Loans Payable$24,026--
Other Liabilities$18,437$18,127▼ $310
Accounts Payable and Accrued Expenses$6,191$3▼ $6,188
Total Liabilities$168,639$133,316▼ $35,323
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,581,692$1,498,960▼ $82,732
Total Net Assets Fund Balance$1,581,692$1,498,960▼ $82,732
Total Liabilities and Net Assets / Fund Balance$1,750,331$1,632,276▼ $118,055

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,212,556$508,454$1,721,010
Leasehold Improvements$143,780$194,223$338,003
Land$60,509-$60,509
Equipment$87$31,541$31,628
Other Land Buildings$378$18,477$18,855
Compensation and Service Providers
Top Officer Pay46th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Kay LevieVice PresidentPT$34,016$34,016

Board Members and Trustees

NameTitle
Robert WrightPresident
Diane JohnsonDirector
Hugh DaviesDirector
Jennifer BakerDirector
Jim DaxDirector
Mitzi MetijevichDirector
Martha DiechlerSecretary
Jim WermersTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$214,531
Program Service Revenue
$213,934
Investment Income
$-12,765
Other Revenue
$82,258
All Other Contributions
$114,679
Change in Net Assets
$-82,732

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Works of Art69$33,575Comp Sales
Total Noncash Contributions69$33,575-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$351,452
Salaries, Compensation, and Employee Benefits$223,651
Professional Fundraising Fees$5,587
Total Fundraising Expense$5,587
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$134,568$36,258-$170,826
Depreciation Depletion$49,346$4,489-$53,835
All Other Expenses$37,117$3,217-$40,334
Insurance$25,999$8,616-$34,615
Current Officers, Directors, Trustees, and Key Employees$18,598$10,014-$28,612
Other Expenses$16,490$3,482-$16,490
Payroll Taxes$12,295$3,883-$16,178
Office Expenses$12,091$3,109-$15,200
Other Employee Benefits$5,625$2,410-$8,035
Information Technology$5,643$2,283-$7,926
Advertising$5,409$2,138-$7,547
Occupancy$6,584$702-$7,286
Interest$4,849$1,066-$5,915
Fees for Services Professional Fundraising--$5,587$5,587
Total Functional Expenses$476,473$98,630$5,587$580,690
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$41,883
Fundraising Direct Expenses$28,262
Professional Fundraising Fees$5,587

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Art Shows and Contests$41,883$41,883$28,262$13,621
Total Events$41,883$41,883$28,262$13,621
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 Liabilities$12,012
Unclaimed Property Held$3,884
Accrued Salaries & Wages$1,901
Sales Tax Payable$330
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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
Robert Wright
Title
President
Signed
2025-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Wright
Formed
2006
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
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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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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IRS990/OtherExpensesGrp/Desc2Utilities
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IRS990/PayrollTaxesGrp/TotalAmt016178
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IRS990/PrincipalOfficerNm0Robert Wright
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt120924
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0193010
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt120924
IRS990/ProgSrvcAccomActy2Grp/Desc0ArtPark is the outdoor portion of the Borrego Art Institute campus, a creative blend of community gardens, orchard, and stunning desertscape, Here you can get hands-on education on creating a sustainable and ecofriendly environment, take a healthy eating stroll and enjoy the serenity of an ever-changing desert garden.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Provide art workshops for the youth and general public.
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IRS990/ReconcilationRevenueExpnssAmt0-82732
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt050847
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0true
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0302380
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0393397
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Document Assets

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Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,632,276
Liabilities
$133,316
Net assets
$1,498,960
Revenue
$497,958
Expenses
$580,690
Net income
-$82,732
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