Civic Intelligence

Visalia Breakfast Rotary Community Support Association

990 • Fiscal year 2019 • EIN 26-0466308

Jul 01, 2018 to Jun 30, 2019 • Filed on Nov 07, 2019

P O Box 2578Visalia, CA 93279

(559) 713-6806

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.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

78th percentile

0.05x

Higher debt load relative to revenue than 78% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

83rd percentile

29%

Higher net margin than 83% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

81st percentile

38%

Faster asset growth than 81% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

82nd percentile

37%

Faster revenue growth than 82% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$111,188

Up $30,478 (+38%) from 2018

Net Assets

Up

$105,454

Up $30,729 (+41%) from 2018

Liabilities

Down

$5,734

Down $251 (-4.2%) from 2018

Revenue

Up

$105,454

Up $28,650 (+37%) from 2018

Expenses

Up

$74,725

Up $24,350 (+48%) from 2018

Net Income

Up

$30,729

Up $4,300 (+16%) from 2018

Historical Trend

Balance Sheet Trend

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

$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

2019

Assets$111,188
Liabilities$5,734
Net Assets$105,454

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2019

Revenue$105,454
Expenses$74,725
Net Income$30,729
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Nov 7, 2019
Return Version
2018v3.1
Gross Receipts
$156,699
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$78,790$107,468▲ $28,678
Accounts Receivable$1,820$3,620▲ $1,800
Total Assets$80,710$111,188▲ $30,478
Other Assets Total$100$100→ $0
Liabilities
Other Liabilities$5,985$5,734▼ $251
Total Liabilities$5,985$5,734▼ $251
Net Assets / Fund Balance
Total Net Assets Fund Balance$74,725$105,454▲ $30,729
Total Liabilities and Net Assets / Fund Balance$80,710$111,188▲ $30,478
Compensation and Service Providers

Board Members and Trustees

NameTitle
Glenn Kevin BlackIpast President
Todd MartinPresident
Mark BrackettPresident-elect
Andrew RadilloDirector
Anees a AkhundDirector
Charles OrtizDirector
Dale R BruderDirector
Daniel EvansDirector
David HernandezDirector
Dennis GoebelDirector
Duane RodriguezDirector
Gary Michael AmonDirector
Iris EastDirector
James B PrestonDirector
Johsua BrummDirector
Kevin E DanielDirector
Mark O PriceDirector
Mark a PerryDirector
Marvin G HansenDirector
Michael D ClancyDirector
Michael Josheph AshooriDirector
Monica Lynn PetersonDirector
Renee BurtonDirector
Robert DickeyDirector
Sharon JansmaDirector
Thomas CollishawDirector
Victoria MeansDirector
William R MathisDirector
Susan WineyAssistant Governor - Area 6
Stephanie FishelSecretary
Joe Silveira JrSergeant-at-arms
Frank SaucedoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$64,498
Program Service Revenue
$0
Investment Income
$79
Other Revenue
$40,877
Change in Net Assets
$30,729
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$74,725
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
Other Expenses$74,725--$74,725
Total Functional Expenses$74,725$0$0$74,725
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$92,122
Fundraising Direct Expenses$51,245
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Dinner and Auction$156,620$92,122-$92,122
Total Events$156,620$92,122$3,000$89,122
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$5,734
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
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
Glenn K Black
Title
President
Phone
5597136806
Signed
2019-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Todd Martin
Formed
2005
Legal Domicile
CA
Voting Board Members
32
Independent Board Members
32
Employees
0
Volunteers
80

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/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT-ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16SERGEANT-AT-ARMS
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt29DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt30IPAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt31ASSISTANT GOVERNOR - AREA 6
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