Civic Intelligence

Arc San Diego Foundation

990 • Fiscal year 2018 • EIN 33-0523537

Jul 01, 2017 to Jun 30, 2018 • Filed on Feb 05, 2019

3030 Market StreetSan Diego, CA 92102

(619) 685-1175

Siviq Scores

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

Liabilities / Assets

14th percentile

0.00x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

14th percentile

0.00x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

6th percentile

-54%

Higher net margin than 6% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

89th percentile

$193,853

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 110.8% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

39th percentile

-1.6%

Faster asset growth than 39% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

74th percentile

19%

Faster revenue growth than 74% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$1,982,259

Down $31,560 (-1.6%) from 2017

Net Assets

Down

$1,982,259

Down $31,560 (-1.6%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Up

$174,881

Up $27,666 (+19%) from 2017

Expenses

Up

$269,644

Up $152,084 (+129%) from 2017

Net Income

Down

-$94,763

Down $124,418 (-420%) from 2017

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $722,048Liabilities 2010: $0Net Assets 2010: $722,0482010Assets 2011: $367,425Liabilities 2011: $0Net Assets 2011: $367,4252011Assets 2012: $502,653Liabilities 2012: $0Net Assets 2012: $502,6532012Assets 2013: $569,807Liabilities 2013: $12,500Net Assets 2013: $557,3072013Assets 2014: $609,319Liabilities 2014: $0Net Assets 2014: $609,3192014Assets 2015: $2,148,133Liabilities 2015: $0Net Assets 2015: $2,148,1332015Assets 2016: $1,894,612Liabilities 2016: $0Net Assets 2016: $1,894,6122016Assets 2017: $2,013,819Liabilities 2017: $0Net Assets 2017: $2,013,8192017Assets 2018: $1,982,259Liabilities 2018: $0Net Assets 2018: $1,982,2592018Assets 2019: $2,071,727Liabilities 2019: $10,000Net Assets 2019: $2,061,7272019Assets 2020: $2,232,163Liabilities 2020: $0Net Assets 2020: $2,232,1632020Assets 2021: $2,601,892Liabilities 2021: $0Net Assets 2021: $2,601,8922021Assets 2022: $2,025,906Liabilities 2022: $0Net Assets 2022: $2,025,9062022Assets 2023: $2,260,174Liabilities 2023: $175,434Net Assets 2023: $2,084,7402023Assets 2024: $2,121,480Liabilities 2024: $4,000Net Assets 2024: $2,117,4802024Assets 2025: $2,399,140Liabilities 2025: $1,500Net Assets 2025: $2,397,6402025

Highlighted filing

2018

Assets$1,982,259
Liabilities$0
Net Assets$1,982,259

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $694,6142010Expenses 2011: $563,3282011Expenses 2012: $115,4752012Expenses 2013: $107,0072013Revenue 2014: $157,833Expenses 2014: $162,028Net Income 2014: -$4,1952014Revenue 2015: $1,233,388Expenses 2015: $1,187,404Net Income 2015: $45,9842015Revenue 2016: $171,881Expenses 2016: $352,469Net Income 2016: -$180,5882016Revenue 2017: $147,215Expenses 2017: $117,560Net Income 2017: $29,6552017Revenue 2018: $174,881Expenses 2018: $269,644Net Income 2018: -$94,7632018Revenue 2019: $150,039Expenses 2019: $85,178Net Income 2019: $64,8612019Revenue 2020: $324,565Expenses 2020: $114,672Net Income 2020: $209,8932020Revenue 2021: $165,978Expenses 2021: $115,412Net Income 2021: $50,5662021Revenue 2022: $242,251Expenses 2022: $432,137Net Income 2022: -$189,8862022Revenue 2023: $207,739Expenses 2023: $282,872Net Income 2023: -$75,1332023Revenue 2024: $200,387Expenses 2024: $360,304Net Income 2024: -$159,9172024Revenue 2025: $287,098Expenses 2025: $105,484Net Income 2025: $181,6142025

Highlighted filing

2018

Revenue$174,881
Expenses$269,644
Net Income-$94,763
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Feb 5, 2019
Return Version
2017v2.2
Gross Receipts
$202,237
Mission and Program Overview

Mission

To obtain grants, endowment gifts, capital gifts, and other major gifts for the use and benefit of the arc of san diego.

To raise funds to assist the arc of san diego & people with disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,210,854$1,310,973▲ $100,119
Cash and Non-Interest-Bearing Accounts$802,965$671,286▼ $131,679
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,013,819$1,982,259▼ $31,560
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$2,013,819$1,982,259▼ $31,560
Total Net Assets Fund Balance$2,013,819$1,982,259▼ $31,560
Total Liabilities and Net Assets / Fund Balance$2,013,819$1,982,259▼ $31,560
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$135,981
Program Service Revenue
$0
Investment Income
$45,506
Other Revenue
$-6,606
All Other Contributions
$23,781
Change in Net Assets
$-94,763
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$214,911
Other Expenses$54,733
Total Fundraising Expense$54,733
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$214,911--$214,911
Fees for Service Investment Mgmnt Fees--$3,819$3,819
Advertising--$2,454$2,454
Fees for Services Accounting--$1,275$1,275
Other Expenses--$312$312
All Other Expenses--$250$250
Office Expenses--$189$189
Total Functional Expenses$214,911$0$54,733$269,644
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
The Arc of San DiegoSan Diego, CA501(c)(3)To Assist With General Program Exp$214,911
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$27,356
Fundraising Gross Income$14,423
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$126,623$14,423$7,348$7,075
Total Events$126,623$14,423$27,356$-12,933
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
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
No
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

Workpapers are prepared by the accounting manager and staff accountant and reviewed by the cfo. Tax accountants prepare a draft form 990 which is reviewed by the accounting manager, ceo, and cfo. Final review with auditors and ceo along with audit committee. Then sent to board of directors for final approval.

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

All board members and officers are covered under the conflict of interest policy.the levels that determine whether a conflict exists are determined on a case by case basis. All possible conflicts are reviewed. Persons with a conflict would not be permitted to vote or act on a related topic that would give rise to a conflict.

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

The organization makes its governing documents, conflict of interest policy and financial statemetns available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Arc San Diego Foundation
EIN
33-0523537
Phone
6196851175
Address
3030 MARKET STREET, SAN DIEGO, CA 92102

Signing Officer

Name
Paul La Bounty Cebs
Title
Chair
Signed
2019-02-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul La Bounty Cebs
Formed
1992
Legal Domicile
CA
Voting Board Members
14
Independent Board Members
14
Employees
0
Volunteers
14

Preparer

Firm
Leaf & Cole LLP
Address
2810 Camino Del Rio South Suite 200, San Diego, CA 92108-3820
Preparer
Julie a Firl
Phone
6192947200
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

Coast palm desert k-1 = -$6327

Financial Statement Notes

Part X : FIN48 Footnote

The Arc San Diego Foundation is a nonprofit California corporation. The organization is exempt from income taxes under Section 501(c)(3)of the Internal Revenue Code and Section 23701(d) of the California Revenue and Taxation Code, except to the extent of unrelated business taxable income. For the years ended June 30, 2018 and 2017, no provision for unrelated business taxes is required. The Arc San Diego Foundation believes that they have appropriate support for any tax positions taken, and as such, do not have any uncertain tax positions that are material to the consolidated financial statements. The Arc San Diego Foundation is not a private foundation.

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IRS990/FormationYr01992
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IRS990/InfoInScheduleOPartXIInd0X
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IRS990/InsuranceGrp/TotalAmt00
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IRS990/InterestGrp/TotalAmt00
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IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO OBTAIN GRANTS, ENDOWMENT GIFTS, CAPITAL GIFTS, AND OTHER MAJOR GIFTS FOR THE USE AND BENEFIT OF THE ARC OF SAN DIEGO.
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IRS990/MoreThan5000KToOrgInd0false
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IRS990/NetAssetsOrFundBalancesEOYAmt01982259
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IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt05327
IRS990/NetUnrlzdGainsLossesInvstAmt069530
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/FundraisingAmt0189
IRS990/OfficeExpensesGrp/TotalAmt0189
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt0-6327
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0CONSUMER WISH LIST
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IRS990/OtherExpensesGrp/Desc2MISC EXPENSE
IRS990/OtherExpensesGrp/Desc3DISCOUNTS
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IRS990/OtherExpensesGrp/FundraisingAmt110800
IRS990/OtherExpensesGrp/FundraisingAmt2602
IRS990/OtherExpensesGrp/FundraisingAmt3312
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IRS990/OtherRevenueMiscGrp/BusinessCd0531120
IRS990/OtherRevenueMiscGrp/Desc0COAST PALM DESERT K-1
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt06327
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt06327
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IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0PAUL LA BOUNTY CEBS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0126731
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IRS990/PYGrantsAndSimilarPaidAmt055845
IRS990/PYInvestmentIncomeAmt028027
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt061715
IRS990/PYOtherRevenueAmt0-7543
IRS990/PYRevenuesLessExpensesAmt029655
IRS990/PYTotalExpensesAmt0117560
IRS990/PYTotalRevenueAmt0147215
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-94763
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IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0126731
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0124272
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0106539
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt077507
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0571030
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt045506
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt028027
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt049182
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt018391
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt015508
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0156614
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt014423
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt014169
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt020973
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt069148
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt085181
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0203894
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.45580
IRS990ScheduleA/PublicSupportPY170Pct00.41380
IRS990ScheduleA/PublicSupportTotal170Amt0434506
IRS990ScheduleA/SubstantialContributorsTotAmt0136524
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0135981
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0126731
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0124272
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0106539
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt077507
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0571030
IRS990ScheduleA/TotalSupportAmt0953375
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt06327

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.40$0.00$2.40$0.29$0.11$0.18
2024Detailed filing. Detailed filing data is available for this year.$2.12$0.00$2.12$0.20$0.36$0.16
2023Detailed filing. Detailed filing data is available for this year.$2.26$0.18$2.08$0.21$0.28$0.08
2022Detailed filing. Detailed filing data is available for this year.$2.03$0.00$2.03$0.24$0.43$0.19
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.60$0.00$2.60$0.17$0.12$0.05
2020Detailed filing. Detailed filing data is available for this year.$2.23$0.00$2.23$0.32$0.11$0.21
2019Detailed filing. Detailed filing data is available for this year.$2.07$0.01$2.06$0.15$0.09$0.06
2018Detailed filing. Detailed filing data is available for this year.$1.98$0.00$1.98$0.17$0.27$0.09
2017Detailed filing. Detailed filing data is available for this year.$2.01$0.00$2.01$0.15$0.12$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.89$0.00$1.89$0.17$0.35$0.18
2015Detailed filing. Detailed filing data is available for this year.$2.15$0.00$2.15$1.23$1.19$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.61$0.00$0.61$0.16$0.16$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.01$0.56$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.00$0.50$0.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.00$0.37$0.56
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.00$0.72$0.69