Civic Intelligence

Education and Leadership Foundation

990 • Fiscal year 2015 • EIN 26-0417563

Jul 01, 2014 to Jun 30, 2015 • Filed on Dec 03, 2015

4290 E AshlanFresno, CA 93726

(559) 291-5428

Siviq Scores

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

Liabilities / Assets

35th percentile

0.03x

Higher debt load relative to assets than 35% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

30th percentile

0.03x

Higher debt load relative to revenue than 30% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

42nd percentile

0.4%

Higher net margin than 42% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2015

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2015

Assets

$1,271,480

No earlier filing loaded for comparison.

Net Assets

$1,227,947

No earlier filing loaded for comparison.

Liabilities

$43,533

No earlier filing loaded for comparison.

Revenue

$1,246,413

No earlier filing loaded for comparison.

Expenses

$1,241,206

No earlier filing loaded for comparison.

Net Income

$5,207

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2015: $1,271,480Liabilities 2015: $43,533Net Assets 2015: $1,227,9472015Assets 2016: $1,557,924Liabilities 2016: $125,201Net Assets 2016: $1,432,7232016Assets 2017: $1,920,213Liabilities 2017: $245,146Net Assets 2017: $1,675,0672017Assets 2018: $2,260,844Liabilities 2018: $355,159Net Assets 2018: $1,905,6852018Assets 2019: $2,821,232Liabilities 2019: $310,608Net Assets 2019: $2,510,6242019Assets 2020: $3,028,720Liabilities 2020: $224,578Net Assets 2020: $2,804,1422020Assets 2021: $5,424,385Liabilities 2021: $1,196,677Net Assets 2021: $4,227,7082021Assets 2022: $6,201,155Liabilities 2022: $1,023,713Net Assets 2022: $5,177,4422022

Highlighted filing

2015

Assets$1,271,480
Liabilities$43,533
Net Assets$1,227,947

Operations Trend

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

$10M$5.0M$0Revenue 2015: $1,246,413Expenses 2015: $1,241,206Net Income 2015: $5,2072015Revenue 2016: $1,830,639Expenses 2016: $1,625,863Net Income 2016: $204,7762016Revenue 2017: $2,255,350Expenses 2017: $2,013,006Net Income 2017: $242,3442017Revenue 2018: $2,700,736Expenses 2018: $2,470,118Net Income 2018: $230,6182018Revenue 2019: $3,446,915Expenses 2019: $2,841,976Net Income 2019: $604,9392019Revenue 2020: $2,722,374Expenses 2020: $2,428,856Net Income 2020: $293,5182020Revenue 2021: $6,011,955Expenses 2021: $4,588,389Net Income 2021: $1,423,5662021Revenue 2022: $8,408,565Expenses 2022: $7,458,831Net Income 2022: $949,7342022

Highlighted filing

2015

Revenue$1,246,413
Expenses$1,241,206
Net Income$5,207
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Dec 3, 2015
Return Version
2014v5.0
Gross Receipts
$1,265,180
Mission and Program Overview

Mission

The mission of the Education and Leadership Foundation is to promote educational opportunities and leadership development for all students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$506,010$526,033▲ $20,023
Cash and Non-Interest-Bearing Accounts$320,549$457,614▲ $137,065
Accounts Receivable$325,153$202,722▼ $122,431
Pledges and Grants Receivable$77,000$75,000▼ $2,000
Prepaid Expenses and Deferred Charges$12,526$10,110▼ $2,416
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$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$1,241,240$1,271,480▲ $30,240
Other Assets Total$2$1▼ $1
Liabilities
Accounts Payable and Accrued Expenses$18,500$43,533▲ $25,033
Total Liabilities$18,500$43,533▲ $25,033
Net Assets / Fund Balance
Unrestricted Net Assets$1,145,740$1,152,947▲ $7,207
Temporarily Rstr Net Assets$77,000$75,000▼ $2,000
Total Net Assets Fund Balance$1,222,740$1,227,947▲ $5,207
Total Liabilities and Net Assets / Fund Balance$1,241,240$1,271,480▲ $30,240

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$320,813$3,569$324,382
Land$90,000-$90,000
Leasehold Improvements$75,378$2,872$78,250
Equipment$23,611$30,531$54,142
Other Land Buildings$16,231$9,653$25,884
Compensation and Service Providers

Board Members and Trustees

NameTitle
Perry AnglePresident
Pedro SantanaVice President
Raul Z MorenoCEO
Dr Alfredo CuellarLegis. officer
Robert VacaSecretary
Martina GranadosTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,143,329
Program Service Revenue
$81,764
Investment Income
$0
Other Revenue
$21,320
All Other Contributions
$399,826
Change in Net Assets
$5,207
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$438,152
Other Expenses$416,342
Salaries, Compensation, and Employee Benefits$386,712
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$230,414$110,000-$340,414
Grants to Domestic Individuals$251,716--$251,716
Grants to Domestic Orgs$186,436--$186,436
All Other Expenses$64,485$59,271-$123,756
Payroll Taxes$27,264$10,200-$37,464
Insurance-$21,905-$21,905
Other Expenses$16,274$4,495-$20,769
Depreciation Depletion$2,873$11,219-$14,092
Information Technology-$11,887-$11,887
Office Expenses$3,764$6,382-$10,146
Other Employee Benefits$883$7,951-$8,834
Fees for Services Accounting-$4,873-$4,873
Travel$2,046$2,171-$4,217
Total Functional Expenses$967,891$273,315$0$1,241,206
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
California State University FresFresno, CAState of CAScholarships$122,736
Fresno City CollegeFresno, CAState of CAScholarships$14,500
CSU SacramentoSacramento, CAState of CAScholarships$9,700
Reedley CollegeReedly, CAState of CAScholarships$5,700
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$18,767
Fundraising Gross Income$16,246
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Firework sales$14,424$14,424$14,521$-97
Total Events$14,424$14,424$14,574$-150
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
Yes
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
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

Board reviews 990 before signing and mailing.

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

Annually conflict of interests are declared in writing to the board.

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

No Compensation was paid to officers. Top paid employee salary is determined by the board and based on position, comparable pay for the position in the region and type of Organization, and experience.

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

Top paid employee salary is determined by the board and based on position, comparable pay for the position in the region and type of Organization, and experience.

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

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Education and Leadership Foundation
EIN
26-0417563
Phone
5592915428
Address
4290 E Ashlan, Fresno, CA 93726

Signing Officer

Name
Raul Moreno
Title
CEO
Signed
2015-12-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Raul Z Moreno
Formed
2007
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
66
Volunteers
150

Preparer

Firm
Daniel Towle & Warkentine
Address
7475 N First Street Suite 101, Fresno, CA 93720-2823
Preparer
Don Warkentine CPA
Phone
5594510555
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01599268
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IRS990/PYGrantsAndSimilarPaidAmt0631230
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0490901
IRS990/PYOtherRevenueAmt020803
IRS990/PYProgramServiceRevenueAmt059889
IRS990/PYRevenuesLessExpensesAmt0103686
IRS990/PYSalariesCompEmpBnftPaidAmt0454143
IRS990/PYTotalExpensesAmt01576274
IRS990/PYTotalRevenueAmt01679960
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IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt05207
IRS990/RegularMonitoringEnfrcInd0true
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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt081764
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01143329
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01522268
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02544606
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02378267
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01928549
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt09517019
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0252785
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt023841
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt020803
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt017976
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt016456
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt01733
IRS990ScheduleA/OtherIncome170Grp/TotalAmt080809
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IRS990ScheduleA/PublicSupportPY170Pct00.99390
IRS990ScheduleA/PublicSupportTotal170Amt09517019
IRS990ScheduleA/SubstantialContributorsTotAmt00
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt09517019
IRS990ScheduleA/TotalSupportAmt09597828
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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IRS990ScheduleD/BuildingsGrp/BookValueAmt0320813
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03569
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0324382
IRS990ScheduleD/EquipmentGrp/BookValueAmt023611
IRS990ScheduleD/EquipmentGrp/DepreciationAmt030531
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt054142
IRS990ScheduleD/LandGrp/BookValueAmt090000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt090000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt075378
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02872
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt078250
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt016231
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt09653
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt025884
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0526033
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt014574
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Firework sales
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt053
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt053
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt014424
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt014424
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IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-150
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IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt014521
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Scholarships
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IRS990ScheduleI/RecipientTable/CashGrantAmt0122736
IRS990ScheduleI/RecipientTable/CashGrantAmt19700
IRS990ScheduleI/RecipientTable/CashGrantAmt214500
IRS990ScheduleI/RecipientTable/CashGrantAmt35700
IRS990ScheduleI/RecipientTable/IRCSectionDesc0State of CA
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IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
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IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt20
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt30
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1Scholarships
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2Scholarships
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3Scholarships
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0California State University Fres
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1CSU Sacramento
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2Fresno City College
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3Reedley College
IRS990ScheduleI/RecipientTable/RecipientEIN0946003272
IRS990ScheduleI/RecipientTable/RecipientEIN1941347023
IRS990ScheduleI/RecipientTable/RecipientEIN2770190269
IRS990ScheduleI/RecipientTable/RecipientEIN3946131131
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt05150 North Maple Ave
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1Lassen Hall Rm 1001 6000 J St
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt21101 E University
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt3995 N Reed Avenue
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Fresno

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