Civic Intelligence

Visalia Breakfast Rotary Community

EIN 26-0466308 • 501(c)3 • Visalia, CA

Profile

This association is in support of the visalia breakfast rotary club. It exists for the purpose of raising and distributing funds to nonprofit and other qualifying organizations through community service grants.

P O Box 2578Visalia, CA 93279

www.vbrotary.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

82nd percentile

0.18x

Higher debt load relative to assets than 82% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

86th percentile

0.20x

Higher debt load relative to revenue than 86% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

40th percentile

-2.5%

Higher net margin than 40% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

69th percentile

11%

Faster asset growth than 69% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

48th percentile

-2.8%

Faster revenue growth than 48% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$192,180

Down $19,828 (-9.4%) from 2023

Liabilities

Down

$21,684

Down $16,376 (-43%) from 2023

Net Assets

Down

$170,496

Down $3,452 (-2.0%) from 2023

Revenue

Down

$186,779

Down $2,868 (-1.5%) from 2023

Expenses

Down

$190,231

Down $4,239 (-2.2%) from 2023

Net Income

Up

-$3,452

Up $1,371 (+28%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2015: $138,687Liabilities 2015: $79,713Net Assets 2015: $58,9742015Assets 2016: $134,647Liabilities 2016: $134,647Net Assets 2016: $02016Assets 2017: $123,092Liabilities 2017: $74,796Net Assets 2017: $48,2962017Assets 2018: $80,710Liabilities 2018: $5,985Net Assets 2018: $74,7252018Assets 2019: $111,188Liabilities 2019: $5,734Net Assets 2019: $105,4542019Assets 2020: $128,150Liabilities 2020: $20,898Net Assets 2020: $107,2522020Assets 2021: $117,593Liabilities 2021: $33,491Net Assets 2021: $84,1022021Assets 2022: $191,104Liabilities 2022: $12,333Net Assets 2022: $178,7712022Assets 2023: $212,008Liabilities 2023: $38,060Net Assets 2023: $173,9482023Assets 2024: $192,180Liabilities 2024: $21,684Net Assets 2024: $170,4962024

Highlighted filing

2024

Assets$192,180
Liabilities$21,684
Net Assets$170,496

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$100K$0-$100KRevenue 2015: $95,812Expenses 2015: $116,893Net Income 2015: -$21,0812015Revenue 2016: $92,866Expenses 2016: $151,840Net Income 2016: -$58,9742016Revenue 2017: $89,907Expenses 2017: $41,611Net Income 2017: $48,2962017Revenue 2018: $76,804Expenses 2018: $50,375Net Income 2018: $26,4292018Revenue 2019: $105,454Expenses 2019: $74,725Net Income 2019: $30,7292019Revenue 2020: $107,252Expenses 2020: $105,454Net Income 2020: $1,7982020Revenue 2021: $84,102Expenses 2021: $107,252Net Income 2021: -$23,1502021Revenue 2022: $195,077Expenses 2022: $100,408Net Income 2022: $94,6692022Revenue 2023: $189,647Expenses 2023: $194,470Net Income 2023: -$4,8232023Revenue 2024: $186,779Expenses 2024: $190,231Net Income 2024: -$3,4522024

Highlighted filing

2024

Revenue$186,779
Expenses$190,231
Net Income-$3,452

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 13, 2024
Return Version
2023v5.1
Gross Receipts
$237,304
Mission and Program Overview

Mission

This association is in support of the visalia breakfast rotary club. It exists for the purpose of raising and distributing funds to nonprofit and other qualifying organizations through community service grants.

To encourage and foster the ideals of community service

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$193,595$191,180▼ $2,415
Accounts Receivable-$1,000-
Total Assets$212,008$192,180▼ $19,828
Other Assets Total$18,413$0▼ $18,413
Liabilities
Other Liabilities$9,490$20,934▲ $11,444
Accounts Payable and Accrued Expenses$28,570$750▼ $27,820
Total Liabilities$38,060$21,684▼ $16,376
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$173,948$170,496▼ $3,452
Total Net Assets Fund Balance$173,948$170,496▼ $3,452
Total Liabilities and Net Assets / Fund Balance$212,008$192,180▼ $19,828
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dennis GoebelPresident
George VasquezPresident-elect
Amanda PacillasDirector
Ashley KuhnDirector
Brian S PerryDirector
Drucilla H QuesnoyDirector
Garry Michael AmonDirector
Iris FeavorDirector
Jake SorensenDirector
James B PrestonDirector
Mark BrackettDirector
Mark a PerryDirector
Nick GambiniDirector
Todd MartinDirector
Daniel EvansSecretary
Kevin E DanielTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$237,242
Program Service Revenue
$0
Investment Income
$62
Other Revenue
$-50,525
Change in Net Assets
$-3,452
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$190,231
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
Office Expenses-$4,293-$4,293
Fees for Services Accounting-$4,290-$4,290
Other Expenses$173,948$178-$178
Total Functional Expenses$173,948$16,283$0$190,231
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$50,525
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Dinner and Auction$236,242-$3,951-
Total Events$236,242-$50,525$-50,525
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Reserved Funds$20,934
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

There are two types of membership in rotary, active and honorary. The selection process is as follows: first, a current member of this rotary club sponsors a prospective member. Then the classification committee verifies his/her occupation and agrees that the prospective member holds an important leadership position in his/her firm and vocation. Next, the membership committee verifies the prospective member's personal reputation in business and the community. The board of directors approves the application for membership. Lastly, the entire membership approves the prospective member as a new rotarian.

Form 990, Part VI, Section A, Line 7A

The business of this organization is carried out via voice vote, and by any other lawful method adopted by the board.

Form 990, Part VI, Section B, Line 11B

The treasurer shall have the responsibility for reviewing the organizations form 990 (including all pertinent schedules) before it is filed with the internal revenue service. Once the treasurer has completed the initial review of the form 990, a meeting or conference call will be scheduled with the preparer of the form 990 to discuss any questions, comments, and suggested revisions identified by the treasurer. The preparer of the form 990 should make any revisions to the form 990 as soon as feasably possible to ensure that the form 990 is filed with the internal revenue service on a timely basis. After the form 990 is filed with the internal revenue service, the treasurer will make a presentation at the next full board of directors meeting to update the full board regarding the review of form 990.

Form 990, Part VI, Section C, Line 18

The association provides its form 1023 and form 990 available for public inspection upon wrtten request or during normal business hours at 100 willow plaza, suite 400, visalia, ca 93291.

Form 990, Part VI, Section C, Line 19

The association provides its governing documents and financial statements upon written request within 90 days of receipt of the request. The association did not have a formal conflict of interest policy. The board is drafting a conflict of interest party.

Filing and Contact Details

Filer

Filer Name
Visalia Breakfast Rotary Community
EIN
26-0466308
Phone
5597136806
Address
P O BOX 2578, VISALIA, CA 93279

Signing Officer

Name
George Vasquez
Title
President
Phone
5597136806
Signed
2024-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
George Vasquez
Formed
2005
Legal Domicile
CA
Voting Board Members
16
Independent Board Members
16
Employees
0
Volunteers
70

Preparer

Firm
VOLLMER DANIEL GAEBE & GROVELLP CPA'S
Address
100 WILLOW PLAZA SUITE 400, VISALIA, CA 93291
Preparer
Kevin E Daniel
Phone
5597331051
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IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0237242
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0255505
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0246105
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt054150
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt061975
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0854977
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt062
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt056
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt040
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt055
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt073
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0286
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt0750
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt044060
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt089009
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0133819
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt062
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt056
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt040
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt055
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt073
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0286
IRS990ScheduleA/InvestmentIncomeCYPct00.00030
IRS990ScheduleA/InvestmentIncomePYPct00.00030
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99970
IRS990ScheduleA/PublicSupportPY509Pct00.99970
IRS990ScheduleA/PublicSupportTotal509Amt0988796
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0237242
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0255505
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0246855
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt098210
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0150984
IRS990ScheduleA/Total509Grp/TotalAmt0988796
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0237304
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0255561
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0246895
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt098265
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0151057
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0989082
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt020934
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RESERVED FUNDS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt020934
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0236242
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt0236242
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt050525
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ANNUAL DINNER AND AUCTION
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt06301
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt06301
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0236242
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0236242
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-50525
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt014507
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt014507
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt03951
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt03951
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt025766
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt025766
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE TWO TYPES OF MEMBERSHIP IN ROTARY, ACTIVE AND HONORARY. THE SELECTION PROCESS IS AS FOLLOWS: FIRST, A CURRENT MEMBER OF THIS ROTARY CLUB SPONSORS A PROSPECTIVE MEMBER. THEN THE CLASSIFICATION COMMITTEE VERIFIES HIS/HER OCCUPATION AND AGREES THAT THE PROSPECTIVE MEMBER HOLDS AN IMPORTANT LEADERSHIP POSITION IN HIS/HER FIRM AND VOCATION. NEXT, THE MEMBERSHIP COMMITTEE VERIFIES THE PROSPECTIVE MEMBER'S PERSONAL REPUTATION IN BUSINESS AND THE COMMUNITY. THE BOARD OF DIRECTORS APPROVES THE APPLICATION FOR MEMBERSHIP. LASTLY, THE ENTIRE MEMBERSHIP APPROVES THE PROSPECTIVE MEMBER AS A NEW ROTARIAN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BUSINESS OF THIS ORGANIZATION IS CARRIED OUT VIA VOICE VOTE, AND BY ANY OTHER LAWFUL METHOD ADOPTED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TREASURER SHALL HAVE THE RESPONSIBILITY FOR REVIEWING THE ORGANIZATIONS FORM 990 (INCLUDING ALL PERTINENT SCHEDULES) BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. ONCE THE TREASURER HAS COMPLETED THE INITIAL REVIEW OF THE FORM 990, A MEETING OR CONFERENCE CALL WILL BE SCHEDULED WITH THE PREPARER OF THE FORM 990 TO DISCUSS ANY QUESTIONS, COMMENTS, AND SUGGESTED REVISIONS IDENTIFIED BY THE TREASURER. THE PREPARER OF THE FORM 990 SHOULD MAKE ANY REVISIONS TO THE FORM 990 AS SOON AS FEASABLY POSSIBLE TO ENSURE THAT THE FORM 990 IS FILED WITH THE INTERNAL REVENUE SERVICE ON A TIMELY BASIS. AFTER THE FORM 990 IS FILED WITH THE INTERNAL REVENUE SERVICE, THE TREASURER WILL MAKE A PRESENTATION AT THE NEXT FULL BOARD OF DIRECTORS MEETING TO UPDATE THE FULL BOARD REGARDING THE REVIEW OF FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ASSOCIATION PROVIDES ITS FORM 1023 AND FORM 990 AVAILABLE FOR PUBLIC INSPECTION UPON WRTTEN REQUEST OR DURING NORMAL BUSINESS HOURS AT 100 WILLOW PLAZA, SUITE 400, VISALIA, CA 93291.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ASSOCIATION PROVIDES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS UPON WRITTEN REQUEST WITHIN 90 DAYS OF RECEIPT OF THE REQUEST. THE ASSOCIATION DID NOT HAVE A FORMAL CONFLICT OF INTEREST POLICY. THE BOARD IS DRAFTING A CONFLICT OF INTEREST PARTY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0212008
IRS990/TotalAssetsEOYAmt0192180
IRS990/TotalAssetsGrp/BOYAmt0212008
IRS990/TotalAssetsGrp/EOYAmt0192180
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0237242
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt016283
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0173948
IRS990/TotalFunctionalExpensesGrp/TotalAmt0190231
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt038060
IRS990/TotalLiabilitiesEOYAmt021684
IRS990/TotalLiabilitiesGrp/BOYAmt038060
IRS990/TotalLiabilitiesGrp/EOYAmt021684
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0173948
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0170496
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0173948
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0-50525
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt062
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0186779
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt070
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0212008
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0192180
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationAssocInd0X

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