Civic Intelligence

Moorpark Community Foundation for the Arts

990 • Fiscal year 2016 • EIN 27-0319993

Jul 01, 2015 to Jun 30, 2016 • Filed on May 15, 2017

PO Box 157Moorpark, CA 93020-0157

(805) 844-5441

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.01x

Higher debt load relative to assets than 62% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

57th percentile

0.00x

Higher debt load relative to revenue than 57% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

50th percentile

3.2%

Higher net margin than 50% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

95th percentile

$66,000

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 15.4% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

75th percentile

24%

Faster asset growth than 75% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

42nd percentile

-4.0%

Faster revenue growth than 42% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$71,269

Up $13,963 (+24%) from 2015

Net Assets

Up

$70,633

Up $13,886 (+24%) from 2015

Liabilities

Up

$636

Up $77 (+14%) from 2015

Revenue

Down

$429,920

Down $17,737 (-4.0%) from 2015

Expenses

Down

$416,034

Down $51,944 (-11%) from 2015

Net Income

Up

$13,886

Up $34,207 (+168%) from 2015

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2012: $42,080Net Assets 2012: $42,0802012Assets 2013: $54,075Liabilities 2013: $3,472Net Assets 2013: $50,6032013Assets 2015: $57,306Liabilities 2015: $559Net Assets 2015: $56,7472015Assets 2016: $71,269Liabilities 2016: $636Net Assets 2016: $70,6332016Assets 2017: $124,816Liabilities 2017: $504Net Assets 2017: $124,3122017Assets 2018: $212,040Liabilities 2018: $11,802Net Assets 2018: $200,2382018Assets 2019: $222,921Liabilities 2019: $11,730Net Assets 2019: $211,1912019Assets 2020: $287,132Liabilities 2020: $178,530Net Assets 2020: $108,6022020Assets 2021: $230,778Liabilities 2021: $193,427Net Assets 2021: $37,3512021Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023

Highlighted filing

2016

Assets$71,269
Liabilities$636
Net Assets$70,633

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2012: $186,412Expenses 2012: $167,861Net Income 2012: $18,5512012Revenue 2013: $360,304Expenses 2013: $351,781Net Income 2013: $8,5232013Revenue 2015: $447,657Expenses 2015: $467,978Net Income 2015: -$20,3212015Revenue 2016: $429,920Expenses 2016: $416,034Net Income 2016: $13,8862016Revenue 2017: $663,652Expenses 2017: $609,973Net Income 2017: $53,6792017Revenue 2018: $617,093Expenses 2018: $541,167Net Income 2018: $75,9262018Revenue 2019: $652,994Expenses 2019: $642,041Net Income 2019: $10,9532019Revenue 2020: $447,687Expenses 2020: $550,276Net Income 2020: -$102,5892020Revenue 2021: $119,932Expenses 2021: $191,183Net Income 2021: -$71,2512021Revenue 2022: $895,691Expenses 2022: $556,807Net Income 2022: $338,8842022Revenue 2023: $694,592Expenses 2023: $679,529Net Income 2023: $15,0632023

Highlighted filing

2016

Revenue$429,920
Expenses$416,034
Net Income$13,886
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 15, 2017
Return Version
2015v3.0
Gross Receipts
$456,390
Mission and Program Overview

Mission

To support and promote the growth and enjoyment of the performing and visual arts in the city of moorpark

To support and promote the growth and enjoyment of the performing and visual arts in the city of moorpark.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$56,747$70,633▲ $13,886
Cash and Non-Interest-Bearing Accounts$38,964$44,650▲ $5,686
Savings and Temporary Cash Investments$15,917$25,925▲ $10,008
Land, Buildings, and Equipment, Net$2,425$694▼ $1,731
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$57,306$71,269▲ $13,963
Liabilities
Other Liabilities$559$636▲ $77
Total Liabilities$559$636▲ $77
Net Assets / Fund Balance
Total Net Assets Fund Balance$56,747$70,633▲ $13,886
Total Liabilities and Net Assets / Fund Balance$57,306$71,269▲ $13,963

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$694$2,047$2,741
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ken RayzorGeneral ManagerFT$66,000$66,000
Hugh RileyVice PresidentPT$6,000$6,000
Laurel MarionFinance ManagerPT$6,000$6,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$117,626
Program Service Revenue
$309,602
Investment Income
$2,692
Other Revenue
$0
All Other Contributions
$64,153
Change in Net Assets
$13,886
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$338,034
Salaries, Compensation, and Employee Benefits$78,000
Total Fundraising Expense$5,650
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$49,500$25,200$3,300$78,000
Occupancy$30,409$5,172-$35,581
Insurance$17,933$4,864-$22,797
All Other Expenses$19,680$583-$20,263
Fees for Services Accounting-$16,611-$16,611
Fees for Services Other$13,321$666$2,350$16,337
Other Expenses$12,819--$12,819
Office Expenses-$10,637-$10,637
Fees for Services Legal-$1,765-$1,765
Depreciation Depletion$361--$361
Total Functional Expenses$344,886$65,498$5,650$416,034
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$25,100
Fundraising Gross Income$25,100
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala Dinner and Theater$40,473$25,100$25,100$0
Total Events$40,473$25,100$25,100$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sales Tax Payable$636
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
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 2

President of the board is married to the board finance manager

Form 990, Part VI, Section B, Line 11

The organization's outside cpa delivers the form 990 to the organization's executive director for the board's review. The executive director communicates with board members and any corrections or changes are noted and communicated to the cpa. Once any required corrections are made a final draft of the return is sent to the executive director along with the electronic e-file authorization form. Once the signed e-file authorization form is received by the cpa, the orgainzation's return is electronically transmitted to the irs.

Form 990, Part VI, Section B, Line 12C

Procedures to manage conflicts. A. For each interest disclosed to the chairman of the board of directors, the chairman will determine whether to: (a) take no action, (b) assure full disclosure to the board of directors and other individuals covered by this policy, (c) ask the person to recuse from participation in related discussions or decisions within the organization, or (d) ask the person to resign from his or her position in the organization or, if the person refuses to resign, become subject to possible removal in accordance with the organizations removal procedures. The organization's employed general manager will monitor proposed or ongoing transactions for conflicts of interest and disclose them to the chairman of the board of directors in order to deal with potential or actual conflicts, whether discovered before or after the transaction has occurred.

Form 990, Part VI, Section C, Line 19

The organization's governing documents and tax return information are available upon request.

Filing and Contact Details

Filer

Filer Name
Moorpark Community Foundation
EIN
27-0319993
Phone
8058445441
Address
PO BOX 157, MOORPARK, CA 93020-0157

Signing Officer

Name
Laurel Marion
Title
Treasurer
Phone
8058445441
Signed
2017-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Michael W Marion
Formed
2008
Legal Domicile
CA
Voting Board Members
18
Independent Board Members
18
Employees
0
Volunteers
20

Preparer

Firm
Michael P Fischer CPA
Address
65 WEST EASY ST SUITE 205, SIMI VALLEY, CA 93065-6202
Preparer
Tim N Heuel
Phone
8055223771
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IRS990/NetAssetsOrFundBalancesEOYAmt070633
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt02630
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt02630
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt05172
IRS990/OccupancyGrp/ProgramServicesAmt030409
IRS990/OccupancyGrp/TotalAmt035581
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt010637
IRS990/OfficeExpensesGrp/TotalAmt010637
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0PROGRAM EXPENSES
IRS990/OtherExpensesGrp/Desc1UTILITIES
IRS990/OtherExpensesGrp/Desc2VOLUNTEER RECOGNITIONS
IRS990/OtherExpensesGrp/Desc3OFFICE AND THEATRE EQUI
IRS990/OtherExpensesGrp/ProgramServicesAmt0145720
IRS990/OtherExpensesGrp/ProgramServicesAmt137096
IRS990/OtherExpensesGrp/ProgramServicesAmt218047
IRS990/OtherExpensesGrp/ProgramServicesAmt312819
IRS990/OtherExpensesGrp/TotalAmt0145720
IRS990/OtherExpensesGrp/TotalAmt137096
IRS990/OtherExpensesGrp/TotalAmt218047
IRS990/OtherExpensesGrp/TotalAmt312819
IRS990/OtherLiabilitiesGrp/BOYAmt0559
IRS990/OtherLiabilitiesGrp/EOYAmt0636
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0DR MICHAEL W MARION
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0711190
IRS990/ProgramServiceRevenueGrp/BusinessCd1711190
IRS990/ProgramServiceRevenueGrp/BusinessCd2711190
IRS990/ProgramServiceRevenueGrp/Desc0TICKET SALES
IRS990/ProgramServiceRevenueGrp/Desc1CONCESSION SALES
IRS990/ProgramServiceRevenueGrp/Desc2THEATRE RENTAL
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0257420
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt145458
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt26324
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0257420
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt145458
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt26724
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt0400
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0129555
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0400478
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0318102
IRS990/PYRevenuesLessExpensesAmt0-20321
IRS990/PYSalariesCompEmpBnftPaidAmt067500
IRS990/PYTotalExpensesAmt0467978
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0447657
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt013886
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0311894
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt056747
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt070633
IRS990/SavingsAndTempCashInvstGrp/BOYAmt015917
IRS990/SavingsAndTempCashInvstGrp/EOYAmt025925
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0117626
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt040828
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt083682
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt014613
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0256749
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt02630
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt030
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt02660
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0309602
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0185863
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0275397
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0171769
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0942631
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt02630
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt030
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02660
IRS990ScheduleA/InvestmentIncomeCYPct00.00220
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt0400
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt0980
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt01225
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt02605
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99560
IRS990ScheduleA/PublicSupportPY509Pct00.99710
IRS990ScheduleA/PublicSupportTotal509Amt01199380
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0427228
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0226691
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0359079
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0186382
IRS990ScheduleA/Total509Grp/TotalAmt01199380
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0430258
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0227671
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0360304
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0186412
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01204645
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/OtherLandBuildingsGrp/BookValueAmt0694
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02047
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02741
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0636
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SALES TAX PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0694
IRS990ScheduleD/TotalLiabilityAmt0636
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt015373
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt015373
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt025100
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GALA DINNER AND THEATER
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt040473
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt040473
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt025100

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