Civic Intelligence

Dimond Improvement Association

990 • Fiscal year 2017 • EIN 30-0590727

Apr 01, 2016 to Mar 31, 2017 • Filed on Feb 15, 2018

PO Box 27355Oakland, CA 94602

(510) 373-3571

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

75th percentile

19%

Higher net margin than 75% of similar nonprofits.

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

Top Officer Pay

87th percentile

$30,547

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 36.3% of source-year revenue.

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

Asset Growth

85th percentile

55%

Faster asset growth than 85% of similar nonprofits.

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

Revenue Growth

92nd percentile

95%

Faster revenue growth than 92% of similar nonprofits.

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

Assets

Up

$149,212

Up $52,691 (+55%) from 2016

Net Assets

Up

$149,212

Up $52,691 (+55%) from 2016

Liabilities

$0

No earlier filing loaded for comparison.

Revenue

Up

$84,051

Up $40,984 (+95%) from 2016

Expenses

Up

$67,929

Up $42,406 (+166%) from 2016

Net Income

Down

$16,122

Down $1,422 (-8.1%) from 2016

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $41,719Net Assets 2010: $41,7192010Assets 2012: $56,771Liabilities 2012: $0Net Assets 2012: $56,7712012Assets 2013: $75,494Liabilities 2013: $1,110Net Assets 2013: $74,3842013Assets 2014: $87,020Liabilities 2014: $988Net Assets 2014: $86,0322014Assets 2015: $78,324Net Assets 2015: $78,3242015Assets 2016: $96,521Net Assets 2016: $96,5212016Assets 2017: $149,212Liabilities 2017: $0Net Assets 2017: $149,2122017Assets 2018: $163,514Liabilities 2018: $0Net Assets 2018: $163,5142018Assets 2019: $192,802Liabilities 2019: $0Net Assets 2019: $192,8022019Assets 2020: $160,614Liabilities 2020: $0Net Assets 2020: $160,6142020Assets 2021: $141,144Liabilities 2021: $0Net Assets 2021: $141,1442021Assets 2022: $138,813Liabilities 2022: $0Net Assets 2022: $138,8132022Assets 2023: $140,026Liabilities 2023: $0Net Assets 2023: $140,0262023Assets 2024: $179,003Liabilities 2024: $15,000Net Assets 2024: $164,0032024Assets 2025: $239,093Liabilities 2025: $29,729Net Assets 2025: $209,3642025

Highlighted filing

2017

Assets$149,212
Liabilities$0
Net Assets$149,212

Operations Trend

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

$200K$100K$0-$100KRevenue 2010: $17,309Expenses 2010: $4,191Net Income 2010: $13,1182010Revenue 2012: $14,099Expenses 2012: $3,706Net Income 2012: $10,3932012Revenue 2013: $19,964Expenses 2013: $2,351Net Income 2013: $17,6132013Revenue 2014: $27,891Expenses 2014: $16,243Net Income 2014: $11,6482014Revenue 2015: $7,602Expenses 2015: $15,310Net Income 2015: -$7,7082015Revenue 2016: $43,067Expenses 2016: $25,523Net Income 2016: $17,5442016Revenue 2017: $84,051Expenses 2017: $67,929Net Income 2017: $16,1222017Revenue 2018: $82,623Expenses 2018: $68,498Net Income 2018: $14,1252018Revenue 2019: $81,945Expenses 2019: $52,657Net Income 2019: $29,2882019Revenue 2020: $84,403Expenses 2020: $116,591Net Income 2020: -$32,1882020Revenue 2021: $25,882Expenses 2021: $45,352Net Income 2021: -$19,4702021Revenue 2022: $43,970Expenses 2022: $46,301Net Income 2022: -$2,3312022Revenue 2023: $133,136Expenses 2023: $131,923Net Income 2023: $1,2132023Revenue 2024: $172,585Expenses 2024: $148,608Net Income 2024: $23,9772024Revenue 2025: $169,663Expenses 2025: $138,562Net Income 2025: $31,1012025

Highlighted filing

2017

Revenue$84,051
Expenses$67,929
Net Income$16,122
Jump To
Filing Snapshot
Filing Period
Apr 1, 2016 to Mar 31, 2017
Signed
Feb 15, 2018
Return Version
2016v3.0
Gross Receipts
$251,219
Mission and Program Overview

Mission

To make oakland's dimond district a vibrant, safe, and beautiful place for everyone to live, work, shop, and play.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$124,422$140,006▲ $15,584
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$133,090$149,212▲ $16,122
Other Assets Total$8,668$9,206▲ $538
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$112,738$128,860▲ $16,122
Temporarily Rstr Net Assets$20,352$20,352→ $0
Total Net Assets Fund Balance$133,090$149,212▲ $16,122
Total Liabilities and Net Assets / Fund Balance$133,090$149,212▲ $16,122

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$9,206--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Daniel SwaffordBoard Member$30,547$30,547

Board Members and Trustees

NameTitle
Craig FlanneryCo-Chair
Joey SmithCo-Chair
David ColemanBoard Member
Fran DonohueBoard Member
JoAnn Tracht-DawsonBoard Member
Marion MillsBoard Member
Robert RaburnBoard Member
Tom RoseBoard Member
Zandile ChristianBoard Member
Victoria WakeSecretary
Julie JohnsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$78,574
Program Service Revenue
$0
Investment Income
$5
Other Revenue
$5,472
All Other Contributions
$37,901
Change in Net Assets
$16,122
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$34,000
Other Expenses$33,929
Total Fundraising Expense$1,500
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$34,000--$34,000
Fees for Services Other$1,294$935-$2,229
Insurance-$1,500-$1,500
Advertising$794$654-$1,448
Office Expenses$12$1,281-$1,293
Fees for Services Accounting-$1,285-$1,285
Information Technology-$895-$895
Other Expenses$25$551$1,500$576
Conferences and Meetings-$541-$541
All Other Expenses-$141-$141
Total Functional Expenses$58,646$7,783$1,500$67,929
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$172,640
Fundraising Direct Expenses$167,168
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Oaktoberfest$209,206$172,640$155,497$17,143
Total Events$209,206$172,640$167,168$5,472
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
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, Line 11B: Form 990 Review Process

A copy of the Form 990 will be reviewed by the Executive and Finance Committee.

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

The documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Dimond Improvement Association
EIN
30-0590727
Phone
5103733571
Address
PO Box 27355, Oakland, CA 94602

Signing Officer

Name
Julie Johnson
Title
Treasurer
Signed
2018-02-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Craig Flannery
Formed
1953
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
11
Employees
0
Volunteers
50

Preparer

Firm
Iryna Ac
Address
1000 Broadway 200-G, Oakland, CA 94607
Preparer
Iryna Oreshkova CPA
Phone
5104679506
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IRS990/MissionDesc0The Dimond Improvement Association (DIA) strives to represent everyone in Oakland's Dimond District including residents, merchants and visitors. We work together on issues and projects ranging from streetscape improvements, business development and crime reduction to beautification and community celebrations. Through the DIA, the community has a unified voice to advocate for improvements with the City of Oakland.
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IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt08668
IRS990/OtherAssetsTotalGrp/EOYAmt09206
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Grant & Contract Expenses
IRS990/OtherExpensesGrp/Desc1Public Art Expense
IRS990/OtherExpensesGrp/Desc2Supplies
IRS990/OtherExpensesGrp/Desc3Dues, Fees & Other Charges
IRS990/OtherExpensesGrp/FundraisingAmt01500
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0551
IRS990/OtherExpensesGrp/ProgramServicesAmt018020
IRS990/OtherExpensesGrp/ProgramServicesAmt13698
IRS990/OtherExpensesGrp/ProgramServicesAmt2803
IRS990/OtherExpensesGrp/ProgramServicesAmt325
IRS990/OtherExpensesGrp/TotalAmt019520
IRS990/OtherExpensesGrp/TotalAmt13698
IRS990/OtherExpensesGrp/TotalAmt2803
IRS990/OtherExpensesGrp/TotalAmt3576
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Craig Flannery
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt049815
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt023829
IRS990/PYOtherRevenueAmt0-7157
IRS990/PYRevenuesLessExpensesAmt018830
IRS990/PYTotalExpensesAmt023829
IRS990/PYTotalRevenueAmt042659
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt016122
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt078574
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt049815
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01250
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt08042
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt07024
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0144705
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt05
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt012
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt042
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt054
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0114
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt05472
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt06340
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt019806
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt012886
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt044504
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt05
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt012
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt042
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt054
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0114
IRS990ScheduleA/InvestmentIncomeCYPct00.00060
IRS990ScheduleA/InvestmentIncomePYPct00.00640
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99940
IRS990ScheduleA/PublicSupportPY509Pct00.99360
IRS990ScheduleA/PublicSupportTotal509Amt0189209
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt084046
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt049815
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt07590
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt027848
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt019910
IRS990ScheduleA/Total509Grp/TotalAmt0189209
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt084051
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt049816
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt07602
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt027890
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt019964
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0189323
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt09206
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Dimond Public Art Murals
IRS990ScheduleD/TotalBookValueOtherAssetsAmt09206
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt036566
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt036566
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0167168
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt07122
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt07122
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Oaktoberfest
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt04549
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt04549
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0209206
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0209206
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0172640
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0172640
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt05472
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0155497
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0155497
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A copy of the Form 990 will be reviewed by the Executive and Finance Committee.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.39$0.30$2.09$1.70$1.39$0.31
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.79$0.15$1.64$1.73$1.49$0.24
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.40$0.00$1.40$1.33$1.32$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.39$0.00$1.39$0.44$0.46$0.02
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.41$0.00$1.41$0.26$0.45$0.19
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.61$0.00$1.61$0.84$1.17$0.32
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.93$0.00$1.93$0.82$0.53$0.29
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.64$0.00$1.64$0.83$0.68$0.14
2017Detailed filing. Detailed filing data is available for this year.$1.49$0.00$1.49$0.84$0.68$0.16
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$0.97$0.43$0.26$0.18
2015Detailed filing. Detailed filing data is available for this year.$0.78$0.78$0.08$0.15$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.87$0.01$0.86$0.28$0.16$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.01$0.74$0.20$0.02$0.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.00$0.57$0.14$0.04$0.10
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.42$0.17$0.04$0.13