Civic Intelligence

Southwestern Vocational College

EIN 27-0497639 • 501(c)3 • San Bernardino, CA

Profile

Workforce Development, Job Training

PO Box 10243San Bernardino, CA 92423

n/A

Siviq Scores

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

Liabilities / Assets

98th percentile

9.62x

Higher debt load relative to assets than 98% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

91st percentile

0.45x

Higher debt load relative to revenue than 91% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

49th percentile

1.1%

Higher net margin than 49% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

83rd percentile

$5,000

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

52nd percentile

-0.8%

Faster asset growth than 52% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

95th percentile

190%

Faster revenue growth than 95% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$7,079

Down $59 (-0.8%) from 2016

Liabilities

Flat

$68,082

Flat from 2016

Net Assets

Down

-$61,003

Down $59 (-0.1%) from 2016

Revenue

Up

$151,125

Up $98,923 (+190%) from 2016

Expenses

Up

$149,412

Up $102,142 (+216%) from 2016

Net Income

Down

$1,713

Down $3,219 (-65%) from 2016

Trend Graphs

Balance Sheet Trend

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

$100K$50K$0-$50K-$100KAssets 2012: $23,143Liabilities 2012: $73,596Net Assets 2012: -$50,4532012Assets 2013: $7,959Liabilities 2013: $73,596Net Assets 2013: -$65,6372013Assets 2014: $13,184Liabilities 2014: $68,082Net Assets 2014: -$54,8982014Assets 2015: $2,206Liabilities 2015: $68,082Net Assets 2015: -$65,8762015Assets 2016: $7,138Liabilities 2016: $68,082Net Assets 2016: -$60,9442016Assets 2017: $7,079Liabilities 2017: $68,082Net Assets 2017: -$61,0032017

Highlighted filing

2017

Assets$7,079
Liabilities$68,082
Net Assets-$61,003

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2012: $278,2752012Revenue 2013: $82,838Expenses 2013: $98,022Net Income 2013: -$15,1842013Revenue 2014: $53,612Expenses 2014: $42,873Net Income 2014: $10,7392014Revenue 2015: $39,687Expenses 2015: $41,569Net Income 2015: -$1,8822015Revenue 2016: $52,202Expenses 2016: $47,270Net Income 2016: $4,9322016Revenue 2017: $151,125Expenses 2017: $149,412Net Income 2017: $1,7132017

Highlighted filing

2017

Revenue$151,125
Expenses$149,412
Net Income$1,713

Filings

Latest Detailed Filing

The latest 2017 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2016 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Apr 6, 2017
Return Version
2016v3.0
Gross Receipts
$52,202
Mission and Program Overview

Mission

Workforce Development, Job Training

Workforce Development, Job Training Vocational Education in Public and Law Enforcement

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$68,082$68,082→ $0
Cash and Non-Interest-Bearing Accounts$1,149$7,065▲ $5,916
Land, Buildings, and Equipment, Net$1,057$73▼ $984
Rtn Earn Endowment Incm Other Fnds$-65,876$-60,944▲ $4,932
Total Assets$2,206$7,138▲ $4,932
Liabilities
Total Liabilities$68,082$68,082→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$-65,876$-60,944▲ $4,932
Total Liabilities and Net Assets / Fund Balance$2,206$7,138▲ $4,932

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$73$37,629-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
James MartinezPresidentPT$1$1
Revenue and Support

Revenue Composition

Contributions and Grants
$45,251
Program Service Revenue
$6,951
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$4,932
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$35,041
Salaries, Compensation, and Employee Benefits$12,229
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$11,128$0$0$11,128
Occupancy$8,965$0$0$8,965
Interest$8,460$0$0$8,460
Office Expenses$3,961$0$0$3,961
Insurance$3,027$0$0$3,027
Other Expenses$1,986$0$0$1,986
Payroll Taxes$1,101$0$0$1,101
Depreciation Depletion$984$0$0$984
Fees for Services Management$786$0$0$786
Fees for Services Accounting$777$0$0$777
Total Functional Expenses$47,270$0$0$47,270
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
Loans from Officers, Directors, Trustees, and Key Employees$68,082$68,082→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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
Filing and Contact Details

Filer

Filer Name
Southwestern Vocational College
EIN
27-0497639
Phone
9099724957
Address
PO BOX 10243, SAN BERNARDINO, CA 92423

Signing Officer

Name
James M Martinez
Title
President
Phone
9099724957
Signed
2017-04-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James M Martinez
Formed
2009
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
3
Volunteers
18

Preparer

Firm
Olympus Financial
Address
7365 CARNELIAN STREET STE 233, RANCHO CUCAMONGA, CA 91730
Preparer
David M Nicothodes Ea
Phone
9099455100
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The P&L, balance sheet and transaction details were reviewed with the officers and accountant prior to filing this tax return.

Form 990EZ, Part II, Line 24

NET DEPRECIABLE ASSETS

Form 990EZ, Part II, Line 26

MARTINEZ LOAN

Form 990EZ, Part II, Line 26

ATKINSON LOAN

Raw XML Appendix343 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt01
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02009
IRS990/FormerOfcrEmployeesListedInd0false
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IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt052202
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InterestGrp/ProgramServicesAmt08460
IRS990/InterestGrp/TotalAmt08460
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt037629
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IRS990/LandBldgEquipCostOrOtherBssAmt037702
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IRS990/LoansFromOfficersDirectorsGrp/BOYAmt068082
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IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0-65876
IRS990/NetAssetsOrFundBalancesEOYAmt0-60944
IRS990/NondeductibleContributionsInd0false
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IRS990/OccupancyGrp/ManagementAndGeneralAmt00
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IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0AUTOMOBILE EXPENSES
IRS990/OtherExpensesGrp/Desc1LICENSE FEES
IRS990/OtherExpensesGrp/Desc2SUPPLIES AND EQUIPMENT
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IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JAMES M MARTINEZ
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611000
IRS990/ProgramServiceRevenueGrp/Desc0SECURITY TRAINING
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06951
IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/PYOtherExpensesAmt026312
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IRS990/QuidProQuoContributionsInd0true
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
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IRS990/RelatedEntityInd0false
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IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt037702
IRS990ScheduleD/TotalBookValueLandBuildingsAmt073
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
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IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
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IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ALL INFORMATION IS PROVIDED IN WRITTEN FORMAT IN ALL REGISTRATION FORMS AND COURSE CATALOG ALL INFORMATION IS PROVIDED IN WRITTEN FORMAT IN ALL REGISTRATION FORMS AND COURSE CATALOG
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 3
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm2JAMES MARTINEZ
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt2PRESIDENT
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The P&L, balance sheet and transaction details were reviewed with the officers and accountant prior to filing this tax return.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NET DEPRECIABLE ASSETS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MARTINEZ LOAN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ATKINSON LOAN
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part II, Line 24
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part II, Line 26
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IRS990/UponRequestInd0X
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IRS990/USAddress/ZIPCd091730
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
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IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES M MARTINEZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09099724957
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-04-06
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ReturnHeader/Filer/BusinessNameControlTxt0SOUT
ReturnHeader/Filer/EIN0270497639
ReturnHeader/Filer/PhoneNum09099724957
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ReturnHeader/Filer/USAddress/CityNm0SAN BERNARDINO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092423
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId07B07A5B29C60CCF83DAE93BFBCD47C5C5131E99E
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId07B07A5B29C60CCF83DAE93BFBCD47C5C5131E99E
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt074.62.177.162
ReturnHeader/FilingSecurityInformation/IPDt02017-04-18
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm022:32:14
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0OLYMPUS FINANCIAL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07365 CARNELIAN STREET STE 233
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RANCHO CUCAMONGA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd091730
ReturnHeader/PreparerPersonGrp/PhoneNum09099455100
ReturnHeader/PreparerPersonGrp/PreparationDt02017-04-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID M NICOTHODES EA
ReturnHeader/ReturnTs02017-04-18T22:32:27-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

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