Civic Intelligence

Fresno Free College Foundation

990 • Fiscal year 2018 • EIN 23-7071044

Sep 01, 2017 to Aug 31, 2018 • Filed on Jul 15, 2019

PO Box 4364Fresno, CA 93744

(559) 233-2221

Siviq Scores

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

Liabilities / Assets

74th percentile

0.05x

Higher debt load relative to assets than 74% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

70th percentile

0.02x

Higher debt load relative to revenue than 70% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

70th percentile

15%

Higher net margin than 70% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

90th percentile

$42,987

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 22.6% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

88th percentile

71%

Faster asset growth than 88% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

80th percentile

33%

Faster revenue growth than 80% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$72,860

Up $30,172 (+71%) from 2017

Net Assets

Up

$69,068

Up $27,544 (+66%) from 2017

Liabilities

Up

$3,792

Up $2,628 (+226%) from 2017

Revenue

Up

$189,928

Up $47,088 (+33%) from 2017

Expenses

Up

$162,384

Up $7,495 (+4.8%) from 2017

Net Income

Up

$27,544

Up $39,593 (+329%) from 2017

Historical Trend

Balance Sheet Trend

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

$80K$60K$40K$20K$0Assets 2013: $61,675Liabilities 2013: $3,208Net Assets 2013: $58,4672013Assets 2014: $51,662Liabilities 2014: $1,192Net Assets 2014: $50,4702014Assets 2015: $59,760Liabilities 2015: $1,216Net Assets 2015: $58,5442015Assets 2016: $55,332Liabilities 2016: $1,759Net Assets 2016: $53,5732016Assets 2017: $42,688Liabilities 2017: $1,164Net Assets 2017: $41,5242017Assets 2018: $72,860Liabilities 2018: $3,792Net Assets 2018: $69,0682018Assets 2019: $62,788Liabilities 2019: $1,285Net Assets 2019: $61,5032019Assets 2020: $67,698Liabilities 2020: $1,538Net Assets 2020: $66,1602020Assets 2021: $35,422Liabilities 2021: $1,692Net Assets 2021: $33,7302021Assets 2022: $23,748Liabilities 2022: $1,910Net Assets 2022: $21,8382022Assets 2023: $51,583Liabilities 2023: $1,950Net Assets 2023: $49,6332023Assets 2024: $20,177Liabilities 2024: $8,603Net Assets 2024: $11,5742024

Highlighted filing

2018

Assets$72,860
Liabilities$3,792
Net Assets$69,068

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2013: $179,8522013Revenue 2014: $163,472Expenses 2014: $171,469Net Income 2014: -$7,9972014Revenue 2015: $174,165Expenses 2015: $166,091Net Income 2015: $8,0742015Revenue 2016: $165,500Expenses 2016: $170,471Net Income 2016: -$4,9712016Revenue 2017: $142,840Expenses 2017: $154,889Net Income 2017: -$12,0492017Revenue 2018: $189,928Expenses 2018: $162,384Net Income 2018: $27,5442018Revenue 2019: $183,593Expenses 2019: $191,158Net Income 2019: -$7,5652019Revenue 2020: $177,320Expenses 2020: $172,663Net Income 2020: $4,6572020Revenue 2021: $138,581Expenses 2021: $171,011Net Income 2021: -$32,4302021Revenue 2022: $149,408Expenses 2022: $161,300Net Income 2022: -$11,8922022Revenue 2023: $204,558Expenses 2023: $176,763Net Income 2023: $27,7952023Revenue 2024: $145,910Expenses 2024: $183,969Net Income 2024: -$38,0592024

Highlighted filing

2018

Revenue$189,928
Expenses$162,384
Net Income$27,544
Jump To
Filing Snapshot
Filing Period
Sep 1, 2017 to Aug 31, 2018
Signed
Jul 15, 2019
Return Version
2017v2.2
Gross Receipts
$204,033
Mission and Program Overview

Mission

Intellectual & cultural enhancement

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$41,524$69,068▲ $27,544
Cash and Non-Interest-Bearing Accounts$31,336$63,028▲ $31,692
Land, Buildings, and Equipment, Net$11,352$9,832▼ $1,520
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$42,688$72,860▲ $30,172
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$1,164$3,792▲ $2,628
Total Liabilities$1,164$3,792▲ $2,628
Net Assets / Fund Balance
Total Net Assets Fund Balance$41,524$69,068▲ $27,544
Total Liabilities and Net Assets / Fund Balance$42,688$72,860▲ $30,172

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$9,832$71,692$81,524
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Rychard WithersExecutive DirectorFT$42,987$42,987

Board Members and Trustees

NameTitle
Mike BeeversPresident
Cindy HoopesVice President
Gigi PavlovichDirector
John ReedDirector
Mark HernandezDirector
Missy Mckai CartierDirector
Richard FloresDirector
Scott JonesDirector
Vic BedoianDirector
Sue KernSecretary
Gerald BillTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$23,795
Program Service Revenue
$158,042
Investment Income
$47
Other Revenue
$8,044
All Other Contributions
$23,795
Change in Net Assets
$27,544
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$82,800
Salaries, Compensation, and Employee Benefits$71,484
Grants and Similar Amounts Paid$8,100
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$34,390$8,597-$42,987
Occupancy$17,394$1,529-$18,923
Other Salaries and Wages$9,985$2,496-$12,481
Other Employee Benefits$7,917$1,979-$9,896
Grants to Domestic Individuals$8,100--$8,100
Royalties$7,389--$7,389
Payroll Taxes$4,896$1,224-$6,120
All Other Expenses$4,782$1,008-$5,790
Insurance$4,532$459-$4,991
Office Expenses$4,716--$4,716
Fees for Services Other$4,417--$4,417
Other Expenses$3,445$720-$3,445
Depreciation Depletion$1,216$304-$1,520
Fees for Services Accounting$1,200$300-$1,500
Fees for Services Legal$1,161$50-$1,211
Travel$1,168--$1,168
Fees for Services Management-$370-$370
Advertising$80--$80
Total Functional Expenses$139,522$22,862$0$162,384
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$22,149
Fundraising Direct Expenses$14,105
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Banquet$22,149$22,149$14,105$8,044
Total Events$22,149$22,149$14,105$8,044
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
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, Line 11B: Form 990 Review Process

Return is reviewed by board before filing and then approved at board meeting as a consent calendar item.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Existing contracts and agreements between the organization and their vendors are reviewed at least annually to monitor conflict of interest issues. New contracts and agreements are reviewed by the board of directors to evaluate any conflict of interest before signing any contracts or agreement.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The compensation of the executive director is established by an affirmative vote of the board of directors in closed session after a survey is conducted of the salary paid to directors of at least three other non profit radio stations or organizations with comparable listenership or annual budget.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The executive director desides the compensation of subordinate staff subject to the total annual personnel costs included in the board approved annual budget. If additional personnel costs beyond those budgeted are considered necessary by the executive director, a request for amendment of the annual budger must be submitted for board approval.

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

Financial information is posted on website

Filing and Contact Details

Filer

Filer Name
Fresno Free College Foundation
EIN
23-7071044
Phone
5592332221
Address
PO BOX 4364, FRESNO, CA 93744

Signing Officer

Name
Rychard Withers
Title
Executive Director
Signed
2019-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mike Beevers
Formed
1968
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
11
Employees
2
Volunteers
60

Preparer

Firm
Sharmayne Sikora CPA
Address
7341 N First St Suite 102, Fresno, CA 93720
Preparer
Sharmayne Sikora CPA
Phone
5592912700
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

Other program services 4: central california museum of arts: to display and educate the community of central california of historical and contemporary art.

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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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