Civic Intelligence

Kern County Braille Center

990 • Fiscal year 2014 • EIN 23-7259272

Jan 01, 2014 to Dec 31, 2014 • Filed on Oct 23, 2015

1721 Westwind Drive Suite BBakersfield, CA 93301

(661) 322-5234

Siviq Scores

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

Liabilities / Assets

29th percentile

0.00x

Higher debt load relative to assets than 29% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

29th percentile

0.00x

Higher debt load relative to revenue than 29% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

82nd percentile

25%

Higher net margin than 82% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

80th percentile

22%

Faster asset growth than 80% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

89th percentile

64%

Faster revenue growth than 89% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Up

$531,467

Up $95,170 (+22%) from 2013

Net Assets

Up

$530,268

Up $98,136 (+23%) from 2013

Liabilities

Down

$1,199

Down $2,966 (-71%) from 2013

Revenue

Up

$385,388

Up $150,202 (+64%) from 2013

Expenses

Up

$287,252

Up $30,928 (+12%) from 2013

Net Income

Up

$98,136

Up $119,274 (+564%) from 2013

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2012: $535,197Liabilities 2012: $11,794Net Assets 2012: $523,4032012Assets 2013: $436,297Liabilities 2013: $4,165Net Assets 2013: $432,1322013Assets 2014: $531,467Liabilities 2014: $1,199Net Assets 2014: $530,2682014Assets 2015: $635,644Liabilities 2015: $18,127Net Assets 2015: $617,5172015Assets 2016: $748,506Liabilities 2016: $15,484Net Assets 2016: $733,0222016Assets 2017: $312,825Liabilities 2017: $19,483Net Assets 2017: $293,3422017Assets 2018: $0Net Assets 2018: $02018

Highlighted filing

2014

Assets$531,467
Liabilities$1,199
Net Assets$530,268

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2012: $276,6572012Revenue 2013: $235,186Expenses 2013: $256,324Net Income 2013: -$21,1382013Revenue 2014: $385,388Expenses 2014: $287,252Net Income 2014: $98,1362014Revenue 2015: $481,922Expenses 2015: $394,673Net Income 2015: $87,2492015Revenue 2016: $788,064Expenses 2016: $672,559Net Income 2016: $115,5052016Revenue 2017: $197,517Expenses 2017: $637,197Net Income 2017: -$439,6802017Revenue 2018: -$11,171Expenses 2018: $282,171Net Income 2018: -$293,3422018

Highlighted filing

2014

Revenue$385,388
Expenses$287,252
Net Income$98,136
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Oct 23, 2015
Return Version
2014v5.0
Gross Receipts
$468,947
Mission and Program Overview

Mission

Kern County Braille Center (DBA: Center For the Blind and Visually Impaired) is a non-profit organization dedicated to providing opportunities that will enhance the lives of the blind and visually impaired people of Kern County.

The center for the blind and visually impaired is a non-profit organization dedicated to providing opportunities that will enhance the lives of the blind and visually impaired people of kern county.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$303,981$339,994▲ $36,013
Accounts Receivable$28,346$61,613▲ $33,267
Prepaid Expenses and Deferred Charges$61,549$43,549▼ $18,000
Land, Buildings, and Equipment, Net$12,241$12,693▲ $452
Total Assets$436,297$531,467▲ $95,170
Other Assets Total$30,180$73,618▲ $43,438
Liabilities
Accounts Payable and Accrued Expenses$4,165$1,199▼ $2,966
Total Liabilities$4,165$1,199▼ $2,966
Net Assets / Fund Balance
Unrestricted Net Assets$432,132$530,268▲ $98,136
Total Net Assets Fund Balance$432,132$530,268▲ $98,136
Total Liabilities and Net Assets / Fund Balance$436,297$531,467▲ $95,170

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$12,693$6,510$19,203
Other Assets Org$30,000--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Joseph H Chang MdPresident
Alessandro a Castellarin MdBoard Member
Dilsher S Dhoot MdBoard Member
Joseph TrovatoBoard Member
Paul LeungBoard Member
Sue Westerfeld Rn BsnSecretary
Daniel H Chang MdTreasurer
Don SimpsonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$68,480
Program Service Revenue
$193,283
Investment Income
$2,179
Other Revenue
$121,446
All Other Contributions
$63,480
Change in Net Assets
$98,136
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$163,885
Salaries, Compensation, and Employee Benefits$123,367
Total Fundraising Expense$25,842
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$68,079$15,454-$83,533
Occupancy$20,315$7,628-$27,943
Current Officers, Directors, Trustees, and Key Employees$12,316$4,105$10,947$27,368
Fees for Services Management-$18,000-$18,000
Office Expenses$5,088$3,428$5,511$14,027
Payroll Taxes$8,411$2,047$1,145$11,603
Fees for Services Legal-$10,478-$10,478
Insurance$6,180$1,988$343$8,511
Fees for Services Accounting-$6,585-$6,585
All Other Expenses$4,185$1,653$214$6,052
Advertising$4,251-$1,733$5,984
Conferences and Meetings--$3,910$3,910
Other Expenses$2,832$1,063$1,740$3,895
Fees for Services Other$2,195$534$299$3,028
Depreciation Depletion$1,812--$1,812
Travel$1,538--$1,538
Other Employee Benefits$734$129-$863
Total Functional Expenses$188,318$73,092$25,842$287,252
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$204,932
Fundraising Direct Expenses$83,559
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Appetite for Si$198,242$198,242$5,972$192,270
Total Events$198,242$198,242$83,559$114,683
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
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, Page 6, Part VI, Line 2

Joseph chang daniel chang president treasurer brothers

Form 990, Page 6, Part VI, Line 11B

The executive director and contract accountant review the form 990 before mailing.

Form 990, Page 6, Part VI, Line 15A

EXECUTIVE DIRECTOR

Form 990, Page 6, Part VI, Line 19

Documents are made available to the public upon written request.

Filing and Contact Details

Filer

Filer Name
Kern County Braille Center
EIN
23-7259272
Phone
6613225234
Address
1721 WESTWIND DRIVE SUITE B, BAKERSFIELD, CA 93301
Doing Business As
Center for the Blind & Visually

Signing Officer

Name
Justin Cave
Title
Executive Director
Phone
6613225234
Signed
2015-10-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Justin Cave
Formed
1954
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
12
Volunteers
50

Preparer

Firm
Fisher Keathley & Ross Llp
Address
4260 TRUXTUN AVE STE 140, BAKERSFIELD, CA 93309-0682
Preparer
Thomas R Maxwell
Phone
6616353180
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item C

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IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt073
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt06,522
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt068480
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt077062
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt038530
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt036593
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0251365
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0500
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt013825
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01279
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01010
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt05543
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt022157
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0973467
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt03933
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt02454
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0135
IRS990ScheduleA/OtherIncome170Grp/TotalAmt06522
IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleA/PublicSupportPY170Pct00.83570
IRS990ScheduleA/PublicSupportTotal170Amt0251365
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt068480
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt077062
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt030700
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt038530
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt036593
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0251365
IRS990ScheduleA/TotalSupportAmt0280044
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt130000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0N/R - MAI
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RELATED PARTY RECEIVABLE
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt06510
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt019203
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IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt05215
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0APPETITE FOR SI
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IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt064677
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0198242
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0198242
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IRS990/ScheduleJRequiredInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0IMPAIRED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1JOSEPH CHANG DANIEL CHANG PRESIDENT TREASURER BROTHERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR AND CONTRACT ACCOUNTANT REVIEW THE FORM 990 BEFORE MAILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EXECUTIVE DIRECTOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
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IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0436297
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IRS990/TotalAssetsGrp/BOYAmt0436297
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IRS990/TotalCompGreaterThan150KInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0188318
IRS990/TotalFunctionalExpensesGrp/TotalAmt0287252
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt04165
IRS990/TotalLiabilitiesGrp/EOYAmt01199
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0432132
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IRS990/TotalProgramServiceExpensesAmt0188318
IRS990/TotalProgramServiceRevenueAmt0193283
IRS990/TotalRevenueGrp/ExclusionAmt0500
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IRS990/TotalVolunteersCnt050
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IRS990/TravelGrp/ProgramServicesAmt01538
IRS990/TravelGrp/TotalAmt01538
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IRS990/TypeOfOrganizationCorpInd0X

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