Civic Intelligence

International Community Foundation

990 • Fiscal year 2018 • EIN 33-0457858

Jul 01, 2017 to Jun 30, 2018 • Filed on Feb 22, 2019

2505 N AvenueNational City, CA 91950

(619) 336-2250

Siviq Scores

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

Liabilities / Assets

36th percentile

0.10x

Higher debt load relative to assets than 36% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

40th percentile

0.15x

Higher debt load relative to revenue than 40% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Net Margin

64th percentile

8.2%

Higher net margin than 64% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

49th percentile

$170,966

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Asset Growth

60th percentile

4.6%

Faster asset growth than 60% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

70th percentile

13%

Faster revenue growth than 70% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Assets

Up

$22,282,538

Up $980,765 (+4.6%) from 2017

Net Assets

Up

$20,070,281

Up $918,338 (+4.8%) from 2017

Liabilities

Up

$2,212,257

Up $62,427 (+2.9%) from 2017

Revenue

Up

$14,460,066

Up $1,680,042 (+13%) from 2017

Expenses

Up

$13,270,048

Up $1,402,761 (+12%) from 2017

Net Income

Up

$1,190,018

Up $277,281 (+30%) from 2017

Historical Trend

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2012: $13,452,853Liabilities 2012: $1,093,205Net Assets 2012: $12,359,6482012Assets 2013: $15,131,994Liabilities 2013: $1,274,921Net Assets 2013: $13,857,0732013Assets 2014: $19,355,083Liabilities 2014: $1,208,445Net Assets 2014: $18,146,6382014Assets 2015: $18,078,134Liabilities 2015: $703,655Net Assets 2015: $17,374,4792015Assets 2016: $18,317,301Liabilities 2016: $680,143Net Assets 2016: $17,637,1582016Assets 2017: $21,301,773Liabilities 2017: $2,149,830Net Assets 2017: $19,151,9432017Assets 2018: $22,282,538Liabilities 2018: $2,212,257Net Assets 2018: $20,070,2812018Assets 2019: $23,709,873Liabilities 2019: $2,132,625Net Assets 2019: $21,577,2482019Assets 2020: $29,279,922Liabilities 2020: $3,512,403Net Assets 2020: $25,767,5192020Assets 2021: $29,422,268Liabilities 2021: $2,336,746Net Assets 2021: $27,085,5222021Assets 2022: $32,650,875Liabilities 2022: $4,534,092Net Assets 2022: $28,116,7832022Assets 2023: $37,660,690Liabilities 2023: $5,843,276Net Assets 2023: $31,817,4142023Assets 2024: $39,051,493Liabilities 2024: $4,067,677Net Assets 2024: $34,983,8162024

Highlighted filing

2018

Assets$22,282,538
Liabilities$2,212,257
Net Assets$20,070,281

Operations Trend

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

$30M$20M$10M$0-$10MExpenses 2012: $6,373,5872012Expenses 2013: $6,825,4742013Revenue 2014: $11,442,389Expenses 2014: $8,041,701Net Income 2014: $3,400,6882014Revenue 2015: $9,994,609Expenses 2015: $9,859,024Net Income 2015: $135,5852015Revenue 2016: $10,459,705Expenses 2016: $10,140,880Net Income 2016: $318,8252016Revenue 2017: $12,780,024Expenses 2017: $11,867,287Net Income 2017: $912,7372017Revenue 2018: $14,460,066Expenses 2018: $13,270,048Net Income 2018: $1,190,0182018Revenue 2019: $12,647,611Expenses 2019: $11,603,495Net Income 2019: $1,044,1162019Revenue 2020: $25,762,686Expenses 2020: $21,174,887Net Income 2020: $4,587,7992020Revenue 2021: $13,734,101Expenses 2021: $14,282,531Net Income 2021: -$548,4302021Revenue 2022: $19,429,051Expenses 2022: $15,971,736Net Income 2022: $3,457,3152022Revenue 2023: $20,881,264Expenses 2023: $18,070,745Net Income 2023: $2,810,5192023Revenue 2024: $22,378,390Expenses 2024: $20,360,916Net Income 2024: $2,017,4742024

Highlighted filing

2018

Revenue$14,460,066
Expenses$13,270,048
Net Income$1,190,018
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Feb 22, 2019
Return Version
2017v2.2
Gross Receipts
$20,282,388
Mission and Program Overview

Mission

Foster charitable giving internationally by u.s. Donors with an emphasis on northwest mexico.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$9,839,410$11,108,706▲ $1,269,296
Investments Other Securities$5,382,366$5,194,517▼ $187,849
Savings and Temporary Cash Investments$5,463,703$4,873,012▼ $590,691
Investments Program Related$224,413$469,149▲ $244,736
Land, Buildings, and Equipment, Net$337,732$329,755▼ $7,977
Accounts Receivable$39,096$274,948▲ $235,852
Prepaid Expenses and Deferred Charges$15,053$32,451▲ $17,398
Cash and Non-Interest-Bearing Accounts-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$21,301,773$22,282,538▲ $980,765
Other Assets Total-$0-
Liabilities
Grants Payable$2,022,285$2,078,674▲ $56,389
Accounts Payable and Accrued Expenses$127,545$133,583▲ $6,038
Total Liabilities$2,149,830$2,212,257▲ $62,427
Net Assets / Fund Balance
Unrestricted Net Assets$9,859,018$8,875,471▼ $983,547
Permanently Rstr Net Assets$6,199,654$6,199,654→ $0
Temporarily Rstr Net Assets$3,093,271$4,995,156▲ $1,901,885
Total Net Assets Fund Balance$19,151,943$20,070,281▲ $918,338
Total Liabilities and Net Assets / Fund Balance$21,301,773$22,282,538▲ $980,765

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,026$1,674-
Land$319,104--
Equipment$8,625$57,774-

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$7,691,927$1,000,000▲ $484,291$273,121$8,903,097
2016$6,781,317$499,900▲ $682,938$272,228$7,691,927
2015$6,921,827$11,600▲ $129,044$281,154$6,781,317
2014$7,391,347$186,568▲ $195,147$851,235$6,921,827
2013$5,311,368$1,345,550▲ $969,188$234,759$7,391,347
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Anne McenanyPresident & CEOFT$164,623$6,343$170,966

Board Members and Trustees

NameTitle
Jacqueline B MeyerChair
Alejandra Mier Y TeranImm. Past Chair
Gustavo a De La FuenteVice Chair
Anthony KinningerBoard Member
Cheryl HammondBoard Member
Donna ManningBoard Member
Emily Young PhdBoard Member
Gabriela ManriquezBoard Member
Yuri a CalderonBoard Member
Cathe BurnhamSecretary
Atul PatelTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$13,756,399
Program Service Revenue
$0
Investment Income
$695,905
Other Revenue
$7,762
All Other Contributions
$13,756,399
Change in Net Assets
$1,190,018

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 AmountValuation Method
Securities Publicly Traded9$3,742,407Fair Market Value (FMV)
Total Noncash Contributions9$3,742,407-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$10,811,655
Other Expenses$1,695,264
Salaries, Compensation, and Employee Benefits$763,129
Total Fundraising Expense$317,338
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$9,230,692--$9,230,692
Grants to Domestic Orgs$1,580,963--$1,580,963
Other Salaries and Wages$264,941$102,874$98,493$466,308
Current Officers, Directors, Trustees, and Key Employees$35,172$87,930$52,758$175,860
Information Technology-$56,549$5,513$62,062
Fees for Services Other$8,467$9,740$43,616$61,823
Fees for Services Accounting-$61,039-$61,039
Other Employee Benefits$31,381$12,185$11,666$55,232
Payroll Taxes$23,923$15,209$12,057$51,189
Travel$30,309$5,119$12,893$48,321
Advertising$910-$24,509$25,419
Other Expenses$5,851$9,508$8,017$23,376
Insurance-$18,270-$18,270
Fees for Services Legal-$6,894$10,356$17,250
Pension Plan Contributions$8,261$3,208$3,071$14,540
Depreciation Depletion-$11,822-$11,822
All Other Expenses$4,006$2,546$2,018$8,570
Conferences and Meetings-$4,761-$4,761
Office Expenses-$3,883-$3,883
Total Functional Expenses$12,481,367$471,343$317,338$13,270,048
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
See AttachmentNational City, CA--$1,580,963

International Summary

Spending
$9,230,692

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
North AmericaGrantmaking-00$8,293,181
South AmericaGrantmaking-00$632,829
Central AmericaGrantmaking-00$304,682
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
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The president and ceo reviews the irs form 990 and it is then sent to the audit committee for approval. The 990 is then made available for review at a board of directors meeting prior to the filing of the return.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The international community foundation has a board-approved conflict of interest policy that covers all aspects of its operations and applies to board, staff, and standing board committee members. The conflict of interest policy is signed by all board, staff and standing committee members on an annual basis.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The compensation committee obtained compensation summaries from council on foundations. The current compensation survey for nonprofits in the southern california region served as a data point for determining executive compensation.

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

The international community foundation has an annual report that shows summary financial information. The full form 990 and annual audited financials are on the icf webpage at www.icfdn.org/who we are. All of the policies including conflict of interest policy are listed on the webpage at www.icfdn.org/get-involved.

Filing and Contact Details

Filer

Filer Name
International Community Foundation
EIN
33-0457858
Phone
6193362250
Address
2505 N AVENUE, NATIONAL CITY, CA 91950

Signing Officer

Name
Anne Mcenany
Title
President & CEO
Signed
2019-02-22
Discuss with paid preparer
Yes

Organization Details

Formed
1990
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
11
Volunteers
10

Preparer

Firm
West Rhode & Roberts
Address
2741 4th Ave, San Diego, CA 92103
Preparer
Christopher M Roberts
Phone
6196155380
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

The foundation has adopted investment and spending policies for endowment assets that attempt to provide a predictable stream of funding to programs supported by its endowment while seeking to maintain the purchasing power of the endowment assets. Endowment assets include those assets of donor-restricted funds that the foundation must hold in perpetuity. Actual returns in any given year may vary.

Part X : FIN48 Footnote

The Foundation and its supporting organization are exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and Section 23701 (d) of the State Revenue and Taxation Code. The Financial Accounting Standards Board (FASB) issued Accounting Standards Codification (ASC) No. 740-10, Accounting for Uncertainties in Income Tax, which sets a minimum threshold for financial statement recognition of the benefit of a tax position taken or expected to be taken in a tax return. The Foundation has reviewed its positions for all open tax years and has determined that it has no uncertain tax positions requiring accrual or disclosure.

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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/Desc0THE INTERNATIONAL COMMUNITY FOUNDATION IS AN INTERNATIONAL NONPROFIT ORGANIZATION THAT SEEKS TO INSPIRE CHARITABLE GIVING BY U.S. DONORS, PARTICULARLY THOSE WITH AN INTEREST IN NORTHWEST MEXICO, TO STRENGTHEN CIVIL SOCIETY AND PROMOTE SUSTAINABLE COMMUNITIES. FOR OVER 25 YEARS, ICF HAS BEEN THE NONPROFIT FOUNDATION OF CHOICE FOR U.S. DONORS WHO ARE PASSIONATE ABOUT IMPROVING THE QUALITY OF LIFE FOR THE COMMUNITIES THEY CARE ABOUT. IN EDUCATION, ICF WORKS TO KEEP KIDS IN SCHOOL AND IMPROVE THE QUALITY OF EDUCATION IN MEXICO, THROUGH SCHOLARSHIPS, PROFESSIONAL FELLOWSHIPS, AND INNOVATIVE ART, MUSIC, LIBRARY AND SPORTS PROGRAMS. ICF ALSO FOCUSES ON COASTAL, MARINE AND TERRESTRIAL AREAS OF HIGH BIODVIERSITY AND NATIVE AND MIGRATORY SPECIES. WE HELP TACKLE TOUGH ISSUES LIKE CLEAN AIR, GROUNDWATER PROTECTION, URBAN MOBILITY AND LAND-USE ZONING IN COASTAL COMMUNITIES. ICF SEEKS CREATIVE AND FAR REACHING PARTNERSHIPS TO SOLVE CHRONIC AND COMMUNICABLE DISEASES, SUCH AS CERVICAL CANCER AND DENGUE, AND WORKS TO IMPROVE ACCESS TO QUALITY HEALTHCARE FOR COMMUNITIES IN MEXICO. IN FY18, ICF GRANTED $10.8 MILLION TO 270 ORGANIZATIONS WORKING THROUGHOUT THE AMERICAS AND WORKED ON 23 SPECIAL INITIATIVES IN EDUCATION, HEALTH, AND ENVIRONMENT THAT SEEK INNOVATIVE SOLUTIONS TO COMPLEX ISSUES, LIKE: PREVENTING THE SPREAD OF DISEASES SUCH AS DENGUE, ZIKA AND CHIKUNGUNYA IN MEXICO THROUGH A PILOT PROJECT ON MOSQUITOS IN BAJA CALIFORNIA SUR. BALANCING CONSERVATION AND ECONOMIC DEVELOPMENT GOALS THROUGH A PROGRAM-RELATED INVESTMENT (PRI) TO A SHELLFISH BUSINESS THAT WILL REDUCE ILLEGAL FISHING IN THE GULF OF CALIFORNIA. REACHING NEARLY 25% OF TIJUANA YOUTH CLASSIFYING AS NEETS NOT IN EDUCATION, EMPLOYMENT OR TRAINING -- THROUGH THE RALE YOUTH EMPLOYABILITY PROGRAM.
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