Civic Intelligence

San Diego Festival of the Arts Foundation Inc.

990 • Fiscal year 2017 • EIN 33-0329642

Jan 01, 2017 to Dec 31, 2017 • Filed on May 14, 2018

Organization Profilewww.sdfestivalofthearts.org
5230 Jamestown RoadSan Diego, CA 92117

(618) 838-4297

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.

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

Liabilities / Revenue

77th percentile

0.05x

Higher debt load relative to revenue than 77% of similar nonprofits.

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

Net Margin

17th percentile

-18%

Higher net margin than 17% of similar nonprofits.

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

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

57th percentile

6.3%

Faster asset growth than 57% of similar nonprofits.

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

Revenue Growth

93rd percentile

108%

Faster revenue growth than 93% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Up

$480,778

Up $28,553 (+6.3%) from 2016

Net Assets

Up

$476,512

Up $33,973 (+7.7%) from 2016

Liabilities

Down

$4,266

Down $5,420 (-56%) from 2016

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin17th percentile

Revenue

Up

$84,325

Up $43,726 (+108%) from 2016

Expenses

Down

$99,444

Down $3,450 (-3.4%) from 2016

Net Income

Up

-$15,119

Up $47,176 (+76%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth57th percentile

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

$600K$400K$200K$0Assets 2014: $557,425Liabilities 2014: $5,376Net Assets 2014: $552,0492014Assets 2015: $485,528Liabilities 2015: $11,713Net Assets 2015: $473,8152015Assets 2016: $452,225Liabilities 2016: $9,686Net Assets 2016: $442,5392016Assets 2017: $480,778Liabilities 2017: $4,266Net Assets 2017: $476,5122017Assets 2018: $465,435Liabilities 2018: $18,844Net Assets 2018: $446,5912018Assets 2019: $406,383Liabilities 2019: $13,236Net Assets 2019: $393,1472019Assets 2020: $378,666Liabilities 2020: $79Net Assets 2020: $378,5872020Assets 2021: $459,018Liabilities 2021: $10,621Net Assets 2021: $448,3972021Assets 2022: $362,348Liabilities 2022: $1,995Net Assets 2022: $360,3532022Assets 2023: $250,071Liabilities 2023: $0Net Assets 2023: $250,0712023

Highlighted filing

2017

Assets$480,778
Liabilities$4,266
Net Assets$476,512
Open 2017 Filing

Operations Trend

Revenue Growth93rd percentile

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

$200K$100K$0-$100K-$200KRevenue 2014: $82,580Expenses 2014: $173,053Net Income 2014: -$90,4732014Revenue 2015: $126,137Expenses 2015: $145,577Net Income 2015: -$19,4402015Revenue 2016: $40,599Expenses 2016: $102,894Net Income 2016: -$62,2952016Revenue 2017: $84,325Expenses 2017: $99,444Net Income 2017: -$15,1192017Revenue 2018: $71,693Expenses 2018: $101,614Net Income 2018: -$29,9212018Revenue 2019: $19,885Expenses 2019: $102,654Net Income 2019: -$82,7692019Revenue 2020: $39,319Expenses 2020: $53,879Net Income 2020: -$14,5602020Revenue 2021: $76,826Expenses 2021: $7,016Net Income 2021: $69,8102021Revenue 2022: -$27,651Expenses 2022: $21,331Net Income 2022: -$48,9822022Revenue 2023: $0Expenses 2023: $110,282Net Income 2023: -$110,2822023

Highlighted filing

2017

Revenue$84,325
Expenses$99,444
Net Income-$15,119
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 14, 2018
Return Version
2017v2.2
Gross Receipts
$356,386
Mission and Program Overview

Mission

Organize, operate, and support sports and recreation programs for san diegans with disabilities, while providing the highest quality arts and entertainment experience for its contributors, volunteers, and visitors of corporation sponsored activities in support of that mission.

Raising funds to support programs that benefit San Diegans with disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$442,539$476,512▲ $33,973
Investments in Publicly Traded Securities$335,349$394,128▲ $58,779
Cash and Non-Interest-Bearing Accounts$7,635$38,414▲ $30,779
Prepaid Expenses and Deferred Charges$28,000$33,995▲ $5,995
Savings and Temporary Cash Investments$73,574$8,574▼ $65,000
Land, Buildings, and Equipment, Net$7,667$5,667▼ $2,000
Total Assets$452,225$480,778▲ $28,553
Liabilities
Escrow Account Liability$3,147$3,834▲ $687
Accounts Payable and Accrued Expenses$6,539$432▼ $6,107
Total Liabilities$9,686$4,266▼ $5,420
Net Assets / Fund Balance
Total Net Assets Fund Balance$442,539$476,512▲ $33,973
Total Liabilities and Net Assets / Fund Balance$452,225$480,778▲ $28,553

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$5,667$4,333$10,000
Compensation and Service Providers
Top Officer Pay76th percentile

Board Members and Trustees

NameTitle
Ross EhrhardtPresident
Peter BallantyneVice-President
Mark NesbitTrustee
Tom BilottaTrustee
Ted MyrusEx-Officio
Jim SpievakSecretary
Don LudwigTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$48,345
Program Service Revenue
$0
Investment Income
$9,692
Other Revenue
$26,288
All Other Contributions
$3
Change in Net Assets
$-15,119
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$91,465
Other Expenses$7,979
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$90,000--$90,000
Other Expenses$2,474--$2,474
Depreciation Depletion$2,000--$2,000
Fees for Services Accounting-$2,000-$2,000
Grants to Domestic Individuals$1,465--$1,465
Office Expenses$578--$578
Insurance$-225--$-225
Total Functional Expenses$97,444$2,000$0$99,444
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Adaptive Sports FoundationDurango, CO-Adaptive ProgramsEquipment$15,000
Paralyzed Veterans of America-Cal DSan Diego, CA-Adaptive ProgramsEquipment$14,000
Adaptive Sports and Recreation AssNSan Diego, CA-Adaptive ProgramsEquipment$13,000
Mission Bay Aquatic CenterSan Diego, CA-Adaptive ProgramsEquipment$8,200
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$298,349
Fundraising Direct Expenses$272,061
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Art Festival$298,349$298,349$179,471$118,878
Total Events$298,349$298,349$272,061$26,288
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

“The Kiwanis Club of Torrey Pines members are also considered members of the Foundation.”

Member election for additional members Part VI line 7A

“The Foundation Board of Directors are elected by Kiwanis Club of Torrey Pines members.”

Governing body decisions Part VI line 7B

“The Kiwanis Club of Torrey Pines may vote on Board recommendations.”

Form 990 governing body review Part VI line 11

“Board review of the Form 990.”

Conflict of interest policy compliance Part VI line 12C

“Officers must disclose.”

Governing documents etc available to public Part VI line 19

“The copy of Form 990 and the verification of the tax-exempt status are available upon request.”

Filing and Contact Details

Filer

Filer Name
Torrey Pines Kiwanis Foundation Inc
EIN
33-0329642
Address
5230 Jamestown Road, San Diego, CA 92117

Signing Officer

Name
Don Ludwig
Title
Vice-president
Signed
2018-05-14
Discuss with paid preparer
Yes

Organization Details

Formed
1988
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
220

Preparer

Firm
Daniel P Balley CPA Pc
Address
9449 Balboa Avenue Suite 310, San Diego, CA 92123
Preparer
Daniel Balley
Phone
8586377230
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0309046
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0343263
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0349516
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0328061
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01686269
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0true
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05667
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04333
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt010000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05667
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0272061
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt017635
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt017635
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Art Festival
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt04183
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt04183
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0298349
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0298349
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0298349
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0298349
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt026288
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0179471
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0179471
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt070772
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt070772
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt013000
IRS990ScheduleI/RecipientTable/CashGrantAmt115000
IRS990ScheduleI/RecipientTable/CashGrantAmt28200
IRS990ScheduleI/RecipientTable/CashGrantAmt314000
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Adaptive ProgramsEquipment
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1Adaptive ProgramsEquipment
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2Adaptive ProgramsEquipment
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3Adaptive ProgramsEquipment
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Adaptive Sports and Recreation AssN
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1Adaptive Sports Foundation
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2Mission Bay Aquatic Center
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3Paralyzed Veterans of America-Cal D
IRS990ScheduleI/RecipientTable/RecipientEIN0043842913
IRS990ScheduleI/RecipientTable/RecipientEIN1942938093
IRS990ScheduleI/RecipientTable/RecipientEIN2953691162
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO Box 153792
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1PO Box 1884
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt21001 Santa Clara Place
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt33350 La Jolla Village Drive
IRS990ScheduleI/RecipientTable/USAddress/CityNm0San Diego
IRS990ScheduleI/RecipientTable/USAddress/CityNm1Durango
IRS990ScheduleI/RecipientTable/USAddress/CityNm2San Diego
IRS990ScheduleI/RecipientTable/USAddress/CityNm3San Diego
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1CO
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2CA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd3CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd092195
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd181302
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd292109
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd392161
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Ted Myrus
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Ex-Officio
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Kiwanis Club of Torrey Pines members are also considered members of the Foundation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Foundation Board of Directors are elected by Kiwanis Club of Torrey Pines members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Kiwanis Club of Torrey Pines may vote on Board recommendations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Board review of the Form 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Officers must disclose.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The copy of Form 990 and the verification of the tax-exempt status are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0452225
IRS990/TotalAssetsEOYAmt0480778
IRS990/TotalAssetsGrp/BOYAmt0452225
IRS990/TotalAssetsGrp/EOYAmt0480778
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt048345
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02000
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt097444
IRS990/TotalFunctionalExpensesGrp/TotalAmt099444
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09686
IRS990/TotalLiabilitiesEOYAmt04266
IRS990/TotalLiabilitiesGrp/BOYAmt09686
IRS990/TotalLiabilitiesGrp/EOYAmt04266
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0442539
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0476512
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt097444
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt035980
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt084325
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0220
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0452225
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0480778
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0www.sdfestivalofthearts.org

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$480,778
Liabilities
$4,266
Net assets
$476,512
Revenue
$84,325
Expenses
$99,444
Net income
-$15,119
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$2.50$0.00$2.50$0.00$1.10$1.10
2022Detailed filing. Detailed filing data is available for this year.$3.62$0.02$3.60$0.28$0.21$0.49
2021Detailed filing. Detailed filing data is available for this year.$4.59$0.11$4.48$0.77$0.07$0.70
2020Detailed filing. Detailed filing data is available for this year.$3.79$0.00$3.79$0.39$0.54$0.15
2019Detailed filing. Detailed filing data is available for this year.$4.06$0.13$3.93$0.20$1.03$0.83
2018Detailed filing. Detailed filing data is available for this year.$4.65$0.19$4.47$0.72$1.02$0.30
2017Detailed filing. Detailed filing data is available for this year.$4.81$0.04$4.77$0.84$0.99$0.15
2016Detailed filing. Detailed filing data is available for this year.$4.52$0.10$4.43$0.41$1.03$0.62
2015Detailed filing. Detailed filing data is available for this year.$4.86$0.12$4.74$1.26$1.46$0.19
2014Detailed filing. Detailed filing data is available for this year.$5.57$0.05$5.52$0.83$1.73$0.90