Civic Intelligence

Live Oaks Tennis Association

990 • Fiscal year 2017 • EIN 23-7167987

Jul 01, 2016 to Jun 30, 2017 • Filed on Jan 15, 2018

PO Box 246South Pasadena, CA 91031

(626) 564-2949

Siviq Scores

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

Liabilities / Assets

24th percentile

0.00x

Higher debt load relative to assets than 24% of similar nonprofits.

2017 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

24th percentile

0.00x

Higher debt load relative to revenue than 24% of similar nonprofits.

2017 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2017

Net Margin

6th percentile

-22%

Higher net margin than 6% of similar nonprofits.

2017 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

86th percentile

$0

Higher top officer pay than 86% of similar nonprofits.

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

2017 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2017

Asset Growth

100th percentile

908%

Faster asset growth than 100% of similar nonprofits.

2017 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

71st percentile

9.1%

Faster revenue growth than 71% of similar nonprofits.

2017 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$529,942

Up $477,354 (+908%) from 2016

Net Assets

Up

$529,912

Up $477,324 (+908%) from 2016

Liabilities

$30

No earlier filing loaded for comparison.

Revenue

Up

$91,717

Up $7,621 (+9.1%) from 2016

Expenses

Up

$111,531

Up $17,627 (+19%) from 2016

Net Income

Down

-$19,814

Down $10,006 (-102%) from 2016

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $56,235Liabilities 2011: $3,031Net Assets 2011: $53,2042011Assets 2012: $66,076Liabilities 2012: $315Net Assets 2012: $65,7612012Assets 2013: $74,016Liabilities 2013: $0Net Assets 2013: $74,0162013Assets 2014: $55,749Liabilities 2014: $0Net Assets 2014: $55,7492014Assets 2016: $52,588Net Assets 2016: $52,5882016Assets 2017: $529,942Liabilities 2017: $30Net Assets 2017: $529,9122017Assets 2018: $46,028Liabilities 2018: $2,298Net Assets 2018: $43,7302018Assets 2019: $35,757Liabilities 2019: $1,837Net Assets 2019: $33,9202019Assets 2020: $48,283Liabilities 2020: $249Net Assets 2020: $48,0342020Assets 2021: $69,793Liabilities 2021: $2,878Net Assets 2021: $66,9152021Assets 2022: $63,038Liabilities 2022: $2,317Net Assets 2022: $60,7212022Assets 2023: $217,075Liabilities 2023: $4,009Net Assets 2023: $213,0662023Assets 2024: $196,403Liabilities 2024: $2,964Net Assets 2024: $193,4392024Assets 2025: $198,441Liabilities 2025: $419Net Assets 2025: $198,0222025

Highlighted filing

2017

Assets$529,942
Liabilities$30
Net Assets$529,912

Operations Trend

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

$150K$100K$50K$0-$50KExpenses 2011: $61,1942011Revenue 2012: $84,803Expenses 2012: $73,957Net Income 2012: $10,8462012Revenue 2013: $85,310Expenses 2013: $77,097Net Income 2013: $8,2132013Revenue 2014: $87,276Expenses 2014: $105,663Net Income 2014: -$18,3872014Revenue 2016: $84,096Expenses 2016: $93,904Net Income 2016: -$9,8082016Revenue 2017: $91,717Expenses 2017: $111,531Net Income 2017: -$19,8142017Revenue 2018: $89,366Expenses 2018: $75,548Net Income 2018: $13,8182018Revenue 2019: $110,595Expenses 2019: $120,405Net Income 2019: -$9,8102019Revenue 2020: $97,664Expenses 2020: $83,550Net Income 2020: $14,1142020Revenue 2021: $105,691Expenses 2021: $86,810Net Income 2021: $18,8812021Revenue 2022: $113,078Expenses 2022: $119,272Net Income 2022: -$6,1942022Revenue 2023: $109,405Expenses 2023: $102,208Net Income 2023: $7,1972023Revenue 2024: $121,645Expenses 2024: $141,272Net Income 2024: -$19,6272024Revenue 2025: $112,844Expenses 2025: $110,259Net Income 2025: $2,5852025

Highlighted filing

2017

Revenue$91,717
Expenses$111,531
Net Income-$19,814
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Jan 15, 2018
Return Version
2016v3.0
Gross Receipts
$91,717
Mission and Program Overview

Mission

Tennis and Social Club

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$52,588$29,942▼ $22,646
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$552,588$529,942▼ $22,646
Other Assets Total$500,000$500,000→ $0
Liabilities
Accounts Payable and Accrued Expenses-$30-
Total Liabilities$0$30▲ $30
Net Assets / Fund Balance
Unrestricted Net Assets$552,588$529,912▼ $22,676
Total Net Assets Fund Balance$552,588$529,912▼ $22,676
Total Liabilities and Net Assets / Fund Balance$552,588$529,942▼ $22,646

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$500,000--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Andrew WiensPresident
Jerri JohnsonVice President
Kathy PluimSecretary
Paul DoyleTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$91,707
Program Service Revenue
$0
Investment Income
$10
Other Revenue
$0
All Other Contributions
$6,248
Change in Net Assets
$-19,814
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$111,531
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
All Other Expenses$13,484$21,134-$34,618
Other Expenses$11,700$9,536-$9,536
Fees for Services Accounting---$4,714
Insurance-$3,096-$3,096
Advertising-$523-$523
Total Functional Expenses$40,944$65,873$0$111,531
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-
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
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

No review was or will be conducted.

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

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Live Oaks Tennis Association
EIN
23-7167987
Address
PO Box 246, South Pasadena, CA 91031

Signing Officer

Name
Paul Doyle
Title
Treasurer
Signed
2018-01-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Doyle
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
0
Employees
0

Preparer

Firm
Henson and Company CPAs Inc
Address
2045 Huntington Drive Suite B, South Pasadena, CA 91030
Preparer
Elizabeth R Henson CPA
Phone
6268274497
Supplemental Narrative

Additional Explanations

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

Accounting Software: Column (A) - Total = $200; Column (B) - Program Services = $0; Column (C) - Management & General = $200; Column (D) - Fundraising = $0

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

Administration: Column (A) - Total = $65; Column (B) - Program Services = $0; Column (C) - Management & General = $65; Column (D) - Fundraising = $0

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

Balls: Column (A) - Total = $7026; Column (B) - Program Services = $7026; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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

Court Washer & Landscaper: Column (A) - Total = $5094; Column (B) - Program Services = $0; Column (C) - Management & General = $5094; Column (D) - Fundraising = $0

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

Drinks: Column (A) - Total = $1797; Column (B) - Program Services = $1797; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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

Housekeeping: Column (A) - Total = $2379; Column (B) - Program Services = $0; Column (C) - Management & General = $2379; Column (D) - Fundraising = $0

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

Interclub Event Expenses: Column (A) - Total = $229; Column (B) - Program Services = $229; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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

Office Expense: Column (A) - Total = $83; Column (B) - Program Services = $0; Column (C) - Management & General = $83; Column (D) - Fundraising = $0

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

Postage and Shipping: Column (A) - Total = $179; Column (B) - Program Services = $0; Column (C) - Management & General = $179; Column (D) - Fundraising = $0

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

Supplies: Column (A) - Total = $901; Column (B) - Program Services = $901; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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

Taxes, Licenses & Fees: Column (A) - Total = $3579; Column (B) - Program Services = $0; Column (C) - Management & General = $3579; Column (D) - Fundraising = $0

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

Towels: Column (A) - Total = $3531; Column (B) - Program Services = $3531; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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

Utilities: Column (A) - Total = $6371; Column (B) - Program Services = $0; Column (C) - Management & General = $6371; Column (D) - Fundraising = $0

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

Website: Column (A) - Total = $3184; Column (B) - Program Services = $0; Column (C) - Management & General = $3184; Column (D) - Fundraising = $0

Raw XML Appendix338 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Drinks: Column (A) - Total = $1797; Column (B) - Program Services = $1797; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Housekeeping: Column (A) - Total = $2379; Column (B) - Program Services = $0; Column (C) - Management & General = $2379; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Interclub Event Expenses: Column (A) - Total = $229; Column (B) - Program Services = $229; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Office Expense: Column (A) - Total = $83; Column (B) - Program Services = $0; Column (C) - Management & General = $83; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Postage and Shipping: Column (A) - Total = $179; Column (B) - Program Services = $0; Column (C) - Management & General = $179; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Supplies: Column (A) - Total = $901; Column (B) - Program Services = $901; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Taxes, Licenses & Fees: Column (A) - Total = $3579; Column (B) - Program Services = $0; Column (C) - Management & General = $3579; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Towels: Column (A) - Total = $3531; Column (B) - Program Services = $3531; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Utilities: Column (A) - Total = $6371; Column (B) - Program Services = $0; Column (C) - Management & General = $6371; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Website: Column (A) - Total = $3184; Column (B) - Program Services = $0; Column (C) - Management & General = $3184; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e: Other Expenses
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0552588
IRS990/TotalAssetsEOYAmt0529942
IRS990/TotalAssetsGrp/BOYAmt0552588
IRS990/TotalAssetsGrp/EOYAmt0529942
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt091707
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt065873
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt040944
IRS990/TotalFunctionalExpensesGrp/TotalAmt0111531
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt030
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt030
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0552588
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0529912
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt010
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt091717
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0552588
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0529942
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0552588
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0529912
IRS990/USAddress/AddressLine1Txt0PO Box 246
IRS990/USAddress/CityNm0South Pasadena
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd0910310246
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0www.LiveOaksTennis.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Paul Doyle
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-01-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Live Oaks Tennis Association
ReturnHeader/Filer/BusinessNameControlTxt0LIVE
ReturnHeader/Filer/EIN0237167987
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 246
ReturnHeader/Filer/USAddress/CityNm0South Pasadena
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd091031
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Henson and Company CPAs Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02045 Huntington Drive Suite B
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0South Pasadena
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd091030
ReturnHeader/PreparerPersonGrp/PhoneNum06268274497
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Elizabeth R Henson CPA
ReturnHeader/ReturnTs02018-01-15T17:11:42-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.98$0.00$1.98$1.13$1.10$0.03
2024Detailed filing. Detailed filing data is available for this year.$1.96$0.03$1.93$1.22$1.41$0.20
2023Detailed filing. Detailed filing data is available for this year.$2.17$0.04$2.13$1.09$1.02$0.07
2022Detailed filing. Detailed filing data is available for this year.$0.63$0.02$0.61$1.13$1.19$0.06
2021Detailed filing. Detailed filing data is available for this year.$0.70$0.03$0.67$1.06$0.87$0.19
2020Detailed filing. Detailed filing data is available for this year.$0.48$0.00$0.48$0.98$0.84$0.14
2019Detailed filing. Detailed filing data is available for this year.$0.36$0.02$0.34$1.11$1.20$0.10
2018Detailed filing. Detailed filing data is available for this year.$0.46$0.02$0.44$0.89$0.76$0.14
2017Detailed filing. Detailed filing data is available for this year.$5.30$0.00$5.30$0.92$1.12$0.20
2016Detailed filing. Detailed filing data is available for this year.$0.53$0.53$0.84$0.94$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.56$0.00$0.56$0.87$1.06$0.18
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.00$0.74$0.85$0.77$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.00$0.66$0.85$0.74$0.11
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.03$0.53$0.61
Peer Organizations

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