Civic Intelligence

San Jacinto Mountain Community Center Inc.

990 • Fiscal year 2017 • EIN 31-1708788

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 15, 2018

PO Box 1770Idyllwild, CA 92549

(951) 965-0456

Siviq Scores

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

Liabilities / Assets

16th percentile

0.00x

Higher debt load relative to assets than 16% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

16th percentile

0.00x

Higher debt load relative to revenue than 16% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

97th percentile

81%

Higher net margin than 97% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

44th percentile

$48,077

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 3.8% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

84th percentile

26%

Faster asset growth than 84% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

12th percentile

-22%

Faster revenue growth than 12% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$4,938,897

Up $2,558,847 (+108%) from 2015

Net Assets

Up

$4,936,645

Up $2,556,595 (+107%) from 2015

Liabilities

Up

$2,252

Up $2,252 from 2015

Revenue

Up

$1,261,535

Up $1,140,657 (+944%) from 2015

Expenses

Up

$244,084

Up $166,017 (+213%) from 2015

Net Income

Up

$1,017,451

Up $974,640 (+2277%) from 2015

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2010: $1,563,176Liabilities 2010: $8,206Net Assets 2010: $1,554,9702010Assets 2011: $1,587,182Liabilities 2011: $0Net Assets 2011: $1,587,1822011Assets 2012: $1,660,044Liabilities 2012: $0Net Assets 2012: $1,660,0442012Assets 2013: $2,134,552Liabilities 2013: $0Net Assets 2013: $2,134,5522013Assets 2014: $2,337,239Liabilities 2014: $0Net Assets 2014: $2,337,2392014Assets 2015: $2,380,050Liabilities 2015: $0Net Assets 2015: $2,380,0502015Assets 2017: $4,938,897Liabilities 2017: $2,252Net Assets 2017: $4,936,6452017Assets 2020: $7,742,642Liabilities 2020: $0Net Assets 2020: $7,742,6422020Assets 2021: $7,834,571Liabilities 2021: $4,400Net Assets 2021: $7,830,1712021Assets 2024: $8,985,957Liabilities 2024: $176Net Assets 2024: $8,985,7812024

Highlighted filing

2017

Assets$4,938,897
Liabilities$2,252
Net Assets$4,936,645

Operations Trend

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

$3.0M$2.0M$1.0M$0Expenses 2010: $264,8232010Expenses 2011: $148,1662011Expenses 2012: $173,9392012Revenue 2013: $518,266Expenses 2013: $72,712Net Income 2013: $445,5542013Revenue 2014: $274,726Expenses 2014: $72,039Net Income 2014: $202,6872014Revenue 2015: $120,878Expenses 2015: $78,067Net Income 2015: $42,8112015Revenue 2017: $1,261,535Expenses 2017: $244,084Net Income 2017: $1,017,4512017Revenue 2020: $2,019,066Expenses 2020: $302,640Net Income 2020: $1,716,4262020Revenue 2021: $438,629Expenses 2021: $351,100Net Income 2021: $87,5292021Revenue 2024: $1,116,374Expenses 2024: $472,274Net Income 2024: $644,1002024

Highlighted filing

2017

Revenue$1,261,535
Expenses$244,084
Net Income$1,017,451
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 15, 2018
Return Version
2017v2.2
Gross Receipts
$1,308,419
Mission and Program Overview

Mission

The Idyllwild Community Center exists to enhance the quality of life for every resident of the hill communities and visitors to the area, by creating vibrant recreational, cultural, and social opportunities for all ages at multiple locations in the beautiful village of Idyllwild.

The organization's primary purpose is to establish and facilitate recreational and related opportunities for the citizens of a remote mountain community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$3,919,194$4,936,645▲ $1,017,451
Savings and Temporary Cash Investments$1,865,067$2,858,354▲ $993,287
Land, Buildings, and Equipment, Net$1,621,513$1,664,594▲ $43,081
Cash and Non-Interest-Bearing Accounts$211,317$113,910▼ $97,407
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$3,919,194$4,938,897▲ $1,019,703
Other Assets Total$221,297$302,039▲ $80,742
Liabilities
Accounts Payable and Accrued Expenses-$2,252-
Total Liabilities$0$2,252▲ $2,252
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,919,194$4,936,645▲ $1,017,451
Total Liabilities and Net Assets / Fund Balance$3,919,194$4,938,897▲ $1,019,703

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,576,675-$1,576,675
Leasehold Improvements$85,035$95,638$180,673
Equipment$2,884$46,389$49,273
Other Assets Org$302,039--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Robert LewisDirector of Recreation ProgramsFT$48,077$48,077

Board Members and Trustees

NameTitle
Janice LylePresident
Barry WallaceDirector
Robert PrieferDirector
Tony AllenDirector
Chris PerreaultSecretary
Wendy ReadTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,228,432
Program Service Revenue
$51,917
Investment Income
$6,767
Other Revenue
$-25,581
All Other Contributions
$1,003,958
Change in Net Assets
$1,017,451

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Securities Publicly Traded1$986,540
Total Noncash Contributions1$986,540
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$124,575
Other Expenses$119,509
Total Fundraising Expense$3,268
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$48,077--$48,077
Other Salaries and Wages$46,616--$46,616
Other Employee Benefits$20,475--$20,475
Fees for Services Accounting$7,427$4,271-$11,698
Depreciation Depletion$10,221$562-$10,783
Fees for Services Other$9,412$817-$10,229
Payroll Taxes$9,407--$9,407
All Other Expenses$3,329$2,760$1,356$7,445
Insurance$5,558$527-$6,085
Advertising$3,294$664$1,912$5,870
Other Expenses$1,539$2,177-$3,716
Office Expenses$2,724--$2,724
Fees for Service Investment Mgmnt Fees-$20-$20
Total Functional Expenses$198,355$42,461$3,268$244,084
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
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
Yes
Annual disclosure for covered persons
No
Audit committee
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 8: Explanation of No Contemporaneously Documentation of Meetings

The organization did not have committees with authority to act on behalf of the board.

Form 990, Part VI, Line 11B: Form 990 Review Process

The return is transmitted to the president of the board who submits it to the board of directors for review prior to filing.

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

All governing documents as well as copies of tax returns are available upon request.

Filing and Contact Details

Filer

Filer Name
San Jacinto Mountain Community Ctr Inc
EIN
31-1708788
Phone
9519650456
Address
PO BOX 1770, IDYLLWILD, CA 92549

Signing Officer

Name
Janice Lyle
Title
President
Signed
2018-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Janice Lyle
Formed
2004
Voting Board Members
6
Independent Board Members
6
Employees
8
Volunteers
30

Preparer

Firm
Ra Accounting
Address
4700 SPRING STREET SUITE 202, LA MESA, CA 91942
Preparer
Lorna Quincey CPA
Phone
6195892555
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2: New Services

The organization took over recreational services for the mountain communities funded by csa36 from riverside county effective january 3, 2017.

Form 990, Part III, Line 4D: Other Program Services Description

Other program services 4: the organization operates sports programs for adults including soccer, basketball, volleyball and softball.

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IRS990/PayrollTaxesGrp/TotalAmt09407
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IRS990/PoliticalCampaignActyInd0false
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IRS990/PrincipalOfficerNm0JANICE LYLE
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3713990
IRS990/ProgramServiceRevenueGrp/Desc0CHILD CARE PROGRAMS
IRS990/ProgramServiceRevenueGrp/Desc1HALLOWEEN CARNIVAL
IRS990/ProgramServiceRevenueGrp/Desc2SPEAKER SERIES
IRS990/ProgramServiceRevenueGrp/Desc3SPORT PROGRAMS
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11455
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt261
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt319216
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt031185
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11455
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt261
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt319216
IRS990/ProgSrvcAccomActy2Grp/Desc0THE ORGANIZATION OPERATES SPORTS PROGRAMS FOR YOUTH INCLUDING SOCCER, BASKETBALL, VOLLEYBALL AND SOFTBALL.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt051621
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt013633
IRS990/ProgSrvcAccomActy3Grp/Desc0THE ORGANIZATION OPERATES SPORTS PROGRAMS FOR ADULTS INCLUDING SOCCER, BASKETBALL, VOLLEYBALL AND SOFTBALL.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt019264
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt05584
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01610166
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01419
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
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IRS990/PYOtherRevenueAmt02530
IRS990/PYProgramServiceRevenueAmt01662
IRS990/PYRevenuesLessExpensesAmt01539144
IRS990/PYTotalExpensesAmt076633
IRS990/PYTotalProfFndrsngExpnsAmt0869
IRS990/PYTotalRevenueAmt01615777
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IRS990/ReconcilationRevenueExpnssAmt01017451
IRS990/RegularMonitoringEnfrcInd0false
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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0-26488
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt04936645
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01865067
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0268491
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0509730
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03726647
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt06767
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01419
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02156
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt032
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0509730
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03726647
IRS990ScheduleA/TotalSupportAmt03739894
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IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt02884
IRS990ScheduleD/EquipmentGrp/DepreciationAmt046389
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt049273
IRS990ScheduleD/LandGrp/BookValueAmt01576675
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01576675
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt085035
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt095638
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0180673
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0302039
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Construction in Progress
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01664594
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0302039
IRS990/ScheduleJRequiredInd0false
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IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
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IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION TOOK OVER RECREATIONAL SERVICES FOR THE MOUNTAIN COMMUNITIES FUNDED BY CSA36 FROM RIVERSIDE COUNTY EFFECTIVE JANUARY 3, 2017.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OTHER PROGRAM SERVICES 4: THE ORGANIZATION OPERATES SPORTS PROGRAMS FOR ADULTS INCLUDING SOCCER, BASKETBALL, VOLLEYBALL AND SOFTBALL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION DID NOT HAVE COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE RETURN IS TRANSMITTED TO THE PRESIDENT OF THE BOARD WHO SUBMITS IT TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL GOVERNING DOCUMENTS AS WELL AS COPIES OF TAX RETURNS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 2: New Services
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0true
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false

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