Civic Intelligence

Constitutional Rights Foundation of Orange County

990 • Fiscal year 2024 • EIN 33-0068500

Jul 01, 2023 to Jun 30, 2024 • Filed on Jan 15, 2025

Refreshing map…

4101 Westerly Place 101Newport Beach, CA 92660

(949) 679-0730

Siviq Scores

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

Liabilities / Assets

87th percentile

0.48x

Higher debt load relative to assets than 87% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

90th percentile

0.69x

Higher debt load relative to revenue than 90% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

33rd percentile

-2.6%

Higher net margin than 33% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

73rd percentile

$64,266

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 16.9% of source-year revenue.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

24th percentile

-6.0%

Faster asset growth than 24% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

77th percentile

37%

Faster revenue growth than 77% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$547,852

Down $34,686 (-6.0%) from 2023

Net Assets

Down

$285,532

Down $960 (-0.3%) from 2023

Liabilities

Down

$262,320

Down $33,726 (-11%) from 2023

Revenue

Up

$379,628

Up $102,037 (+37%) from 2023

Expenses

Up

$389,605

Up $38,141 (+11%) from 2023

Net Income

Up

-$9,977

Up $63,896 (+86%) from 2023

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2014: $212,697Liabilities 2014: $22,361Net Assets 2014: $190,3362014Assets 2015: $302,035Liabilities 2015: $66,447Net Assets 2015: $235,5882015Assets 2016: $320,995Liabilities 2016: $58,286Net Assets 2016: $262,7092016Assets 2017: $413,926Liabilities 2017: $93,600Net Assets 2017: $320,3262017Assets 2018: $452,228Liabilities 2018: $73,336Net Assets 2018: $378,8922018Assets 2020: $484,426Liabilities 2020: $56,067Net Assets 2020: $428,3592020Assets 2023: $582,538Liabilities 2023: $296,046Net Assets 2023: $286,4922023Assets 2024: $547,852Liabilities 2024: $262,320Net Assets 2024: $285,5322024Assets 2025: $479,611Liabilities 2025: $209,169Net Assets 2025: $270,4422025

Highlighted filing

2024

Assets$547,852
Liabilities$262,320
Net Assets$285,532

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2014: $252,046Expenses 2014: $196,853Net Income 2014: $55,1932014Revenue 2015: $285,383Expenses 2015: $240,131Net Income 2015: $45,2522015Revenue 2016: $320,084Expenses 2016: $275,210Net Income 2016: $44,8742016Revenue 2017: $329,388Expenses 2017: $271,771Net Income 2017: $57,6172017Revenue 2018: $338,779Expenses 2018: $280,184Net Income 2018: $58,5952018Revenue 2020: $294,903Expenses 2020: $312,739Net Income 2020: -$17,8362020Revenue 2023: $277,591Expenses 2023: $351,464Net Income 2023: -$73,8732023Revenue 2024: $379,628Expenses 2024: $389,605Net Income 2024: -$9,9772024Revenue 2025: $375,622Expenses 2025: $407,629Net Income 2025: -$32,0072025

Highlighted filing

2024

Revenue$379,628
Expenses$389,605
Net Income-$9,977
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jan 15, 2025
Return Version
2023v6.0
Gross Receipts
$413,357
Mission and Program Overview

Mission

THE CONSTITUTIONAL RIGHTS FOUNDATION, ORANGE COUNTY (CRF-OC) IS A NON-PROFIT, NON-PARTISAN EDUCATION ORGANIZATION DEDICATED TO EMPOWERING ORANGE COUNTY YOUTH TO BE ACTIVE, RESPONSIBLE CITIZENS THROUGH PARTICIPATION IN HIGH-QUALITY, INTERACTIVE CIVIC AND LAW-RELATED EDUCATION PROGRAMS THAT CONNECT STUDENTS DIRECTLY WITH PROFESSIONALS AND COMMUNITY LEADERS. OUR PROGRAMS HAVE BEEN MAKING A POSITIVE DIFFERENCE IN THE LIVES OF ORANGE COUNTY TEENS FOR 35 years.

Crf-oc is a non-partisan, non-profit educational organization dedicated to empowering orange county youth to be active, responsible citizens through high-quality, interactive civic and law related education programs that connect student directly with volunteer professionals and community leaders.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$259,549$274,065▲ $14,516
Land, Buildings, and Equipment, Net$205,774$166,129▼ $39,645
Savings and Temporary Cash Investments$50,116$49,550▼ $566
Cash and Non-Interest-Bearing Accounts$42,052$32,661▼ $9,391
Accounts Receivable$17,858$18,000▲ $142
Prepaid Expenses and Deferred Charges$4,329$4,587▲ $258
Total Assets$582,538$547,852▼ $34,686
Other Assets Total$2,860$2,860→ $0
Liabilities
Other Liabilities$200,559$164,457▼ $36,102
Deferred Revenue$79,440$68,574▼ $10,866
Accounts Payable and Accrued Expenses$16,047$29,289▲ $13,242
Total Liabilities$296,046$262,320▼ $33,726
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$283,992$276,532▼ $7,460
Net Assets With Donor Restrictions$2,500$9,000▲ $6,500
Total Net Assets Fund Balance$286,492$285,532▼ $960
Total Liabilities and Net Assets / Fund Balance$582,538$547,852▼ $34,686

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$144,091$40,448$184,539
Other Land Buildings$21,488$16,237$37,725
Equipment$550$1,262$1,812
Compensation and Service Providers
Revenue and Support

Revenue Composition

Contributions and Grants
$311,557
Program Service Revenue
$91,420
Investment Income
$10,380
Other Revenue
$-33,729
All Other Contributions
$151,540
Change in Net Assets
$-9,977

Audited Revenue Reconciliation

Revenue per Audited Statements
$376,556
Revenue Not Reported on Financial Statements
$3,072
Revenue Not Reported on Form 990
$9,017
Total Revenue per Audited Statements
$385,573
Total Revenue per Form 990
$379,628
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$211,127
Other Expenses$178,478
Total Fundraising Expense$54,901
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$94,419$21,115$22,787$138,321
Current Officers, Directors, Trustees, and Key Employees$45,648$10,679$11,224$67,551
Office Expenses$31,449$10,043$8,484$49,976
Fees for Services Other$14,825$3,240$3,841$21,906
Interest-$7,074-$7,074
Insurance$4,082$914$1,097$6,093
Payroll Taxes-$2,505$2,680$5,185
Information Technology$2,481$555$666$3,702
Fees for Service Investment Mgmnt Fees-$3,072-$3,072
Other Expenses$187$2,426$4,041$2,613
Depreciation Depletion-$1,605-$1,605
Advertising$167$1,077$45$1,289
Other Employee Benefits-$34$36$70
Total Functional Expenses$265,725$68,979$54,901$389,605

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$389,605
Expenses per Audited Statements$386,533
Total Expenses per Audited Statements$386,533
Expenses Not Reported on Financial Statements$3,072
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$33,729
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Benefit$160,017-$10,914-
Total Events$160,017-$33,729$-33,729
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$164,457
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
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
Yes
Other officer compensation reviewed
Yes
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 2

Board member is married to accountant.

Form 990, Part VI, Section B, Line 11B

Form 990 is reviewed by the executive committee, then a copy provided to all board members before being filed.

Form 990, Part VI, Section B, Line 15

The key employees' compensation is determined by the board based on comparability data. The deliberation and decision is documented in the board minutes.

Form 990, Part VI, Section C, Line 19

The organization's governing documents and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Constitutional Rights Foundation of
EIN
33-0068500
Phone
9496790730
Address
4101 WESTERLY PLACE 101, NEWPORT BEACH, CA 92660

Signing Officer

Name
Brian Neach
Title
Board Treasurer
Phone
9496790730
Signed
2025-01-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Neach
Formed
1981
Legal Domicile
CA
Voting Board Members
48
Independent Board Members
48
Employees
5
Volunteers
400

Preparer

Firm
Davis Farr Llp
Address
18201 VON KARMAN AVE SUITE 1100, IRVINE, CA 92612
Preparer
Tritia Foster
Phone
9494742020
Supplemental Narrative

Additional Explanations

Form 990 Part XII Line 2C

The audit oversight process has not changed since the prior year.

Financial Statement Notes

PART X, LINE 2:

The organization is a tax-exempt organization ("other than a private foundation") under section 501(c)(3) of the internal revenue code and is exempt from state franchise taxes under section 23701(d) of the california revenue and taxation code.

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

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IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4PAST PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt15MEMBER

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