Civic Intelligence

San Diego Downtown Breakfast Rotary Foundation

990 • Fiscal year 2014 • EIN 33-0596091

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 15, 2014

P O Box 8033692138

(619) 276-8279

Siviq Scores

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

Liabilities / Assets

71st percentile

0.05x

Higher debt load relative to assets than 71% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

83rd percentile

0.12x

Higher debt load relative to revenue than 83% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

66th percentile

11%

Higher net margin than 66% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

69th percentile

16%

Faster asset growth than 69% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

61st percentile

9.6%

Faster revenue growth than 61% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2011 to 2014

Assets

Up

$435,884

Up $61,499 (+16%) from 2013

Net Assets

Up

$415,499

Up $60,814 (+17%) from 2013

Liabilities

Up

$20,385

Up $685 (+3.5%) from 2013

Revenue

$172,492

No earlier filing loaded for comparison.

Expenses

Up

$152,768

Up $5,311 (+3.6%) from 2013

Net Income

$19,724

No earlier filing loaded for comparison.

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: $197,549Liabilities 2010: $6,040Net Assets 2010: $191,5092010Assets 2011: $260,863Liabilities 2011: $16,515Net Assets 2011: $244,3482011Assets 2012: $306,871Liabilities 2012: $12,845Net Assets 2012: $294,0262012Assets 2013: $374,385Liabilities 2013: $19,700Net Assets 2013: $354,6852013Assets 2014: $435,884Liabilities 2014: $20,385Net Assets 2014: $415,4992014Assets 2015: $459,428Liabilities 2015: $40,273Net Assets 2015: $419,1552015Assets 2016: $479,105Liabilities 2016: $52,903Net Assets 2016: $426,2022016Assets 2017: $670,968Liabilities 2017: $27,622Net Assets 2017: $643,3462017Assets 2018: $1,709,300Liabilities 2018: $47,826Net Assets 2018: $1,661,4742018Assets 2019: $1,792,019Liabilities 2019: $145,692Net Assets 2019: $1,646,3272019Assets 2020: $1,985,072Liabilities 2020: $56,654Net Assets 2020: $1,928,4182020Assets 2021: $2,267,049Liabilities 2021: $13,266Net Assets 2021: $2,253,7832021Assets 2022: $1,906,426Liabilities 2022: $11,266Net Assets 2022: $1,895,1602022Assets 2023: $2,124,223Liabilities 2023: $155Net Assets 2023: $2,124,0682023Assets 2024: $2,277,587Liabilities 2024: $826Net Assets 2024: $2,276,7612024

Highlighted filing

2014

Assets$435,884
Liabilities$20,385
Net Assets$415,499

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2010: $120,429Expenses 2010: $110,913Net Income 2010: $9,5162010Revenue 2011: $130,856Expenses 2011: $120,100Net Income 2011: $10,7562011Expenses 2012: $136,2222012Expenses 2013: $147,4572013Revenue 2014: $172,492Expenses 2014: $152,768Net Income 2014: $19,7242014Revenue 2015: $177,716Expenses 2015: $157,095Net Income 2015: $20,6212015Revenue 2016: $226,123Expenses 2016: $168,371Net Income 2016: $57,7522016Revenue 2017: $379,210Expenses 2017: $192,137Net Income 2017: $187,0732017Revenue 2018: $1,228,281Expenses 2018: $231,219Net Income 2018: $997,0622018Revenue 2019: $173,857Expenses 2019: $211,354Net Income 2019: -$37,4972019Revenue 2020: $569,657Expenses 2020: $323,653Net Income 2020: $246,0042020Revenue 2021: $61,475Expenses 2021: $140,523Net Income 2021: -$79,0482021Revenue 2022: $45,283Expenses 2022: $97,047Net Income 2022: -$51,7642022Revenue 2023: $162,174Expenses 2023: $111,051Net Income 2023: $51,1232023Revenue 2024: $140,712Expenses 2024: $216,328Net Income 2024: -$75,6162024

Highlighted filing

2014

Revenue$172,492
Expenses$152,768
Net Income$19,724
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 15, 2014
Return Version
2013v3.1
Gross Receipts
$242,772
Mission and Program Overview

Mission

To promote, enhance and finance the charitable purposes of the san diego downtown breakfast rotary club primarily through the establishment of an endowment fund, the income from which shall be used to support such charitable purposes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$354,685$415,499▲ $60,814
Investments in Publicly Traded Securities$278,170$371,533▲ $93,363
Savings and Temporary Cash Investments$69,197$35,588▼ $33,609
Cash and Non-Interest-Bearing Accounts$27,018$28,365▲ $1,347
Accounts Receivable-$398-
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$374,385$435,884▲ $61,499
Other Assets Total-$0-
Liabilities
Deferred Revenue$19,700$20,120▲ $420
Other Liabilities-$265-
Total Liabilities$19,700$20,385▲ $685
Net Assets / Fund Balance
Total Net Assets Fund Balance$354,685$415,499▲ $60,814
Total Liabilities and Net Assets / Fund Balance$374,385$435,884▲ $61,499
Compensation and Service Providers

Board Members and Trustees

NameTitle
Michael WhitehurstChairman
Mel GallegosVice-Chair
Gary GreenBoard Member
Thomas SayerBoard Member
Lynn HamiltonSecretary
Frank De FrancescoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$124,128
Program Service Revenue
$0
Investment Income
$31,921
Other Revenue
$16,443
All Other Contributions
$8,868
Change in Net Assets
$19,724
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$149,095
Other Expenses$3,673
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$140,895--$140,895
Foreign Grants$8,200--$8,200
Fees for Services Legal-$1,837-$1,837
Other Expenses-$35-$35
Total Functional Expenses$149,095$3,673$0$152,768
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
27-1342388--Support Famil. of US Military$30,000
95-3649525--Veterans General Support$12,000
95-3864195--Support to Active Duty Military$10,000
95-2151526--Operation Bigs$6,000
36-3274346--Armed Services Christmas Program$6,000
95-3405753--General Support$6,000
95-1679700--Wounded Warriors$6,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$53,073
Fundraising Direct Expenses$36,630
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$122,987$34,935$12,588$22,347
Event 2$45,346$18,138$6,336$11,802
Total Events$168,333$53,073$36,630$16,443
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sales Tax Collected$265
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
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 4: Description of Significant Changes to Organizational Documents

Bylaws were updated to comply with california law.

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

Treasurer presents form 990 at the board meeting for review.

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

UPON REQUEST

Filing and Contact Details

Filer

EIN
33-0596091
Phone
6192768279

Signing Officer

Name
Michael Whitehurst
Title
Chairman
Signed
2014-11-15
Discuss with paid preparer
Yes

Organization Details

Formed
1990
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
0
Employees
0

Preparer

Preparer
Donald P Lang CPA
Phone
6192241050
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt06464
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt05840
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt04990
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt033184
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt08587
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt07303
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt06464
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt05840
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt04990
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt033184
IRS990ScheduleA/InvestmentIncomeCYPct00.04430
IRS990ScheduleA/InvestmentIncomePYPct00.04030
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt04303
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt020877
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt030989
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt024990
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt057302
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0138461
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.77090
IRS990ScheduleA/PublicSupportPY509Pct00.67430
IRS990ScheduleA/PublicSupportTotal509Amt0577675
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0136268
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0139631
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0142801
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0100838
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt058137
IRS990ScheduleA/Total509Grp/TotalAmt0577675
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0149158
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0167811
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0180254
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0131668
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0120429
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0749320
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0265
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Sales Tax Collected
IRS990ScheduleD/TotalLiabilityAmt0265
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0115260
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt088052
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt027208
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt036630
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt08345
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt09361
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt017706
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0122987
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt045346
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0168333
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt034935
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt018138
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt053073
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0GOLF TOURNAMENT
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent2Amt0FUNDRAISERS
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt016443
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt018924
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt012588
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt06336
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt06000
IRS990ScheduleI/RecipientTable/CashGrantAmt16000
IRS990ScheduleI/RecipientTable/CashGrantAmt230000
IRS990ScheduleI/RecipientTable/CashGrantAmt310000
IRS990ScheduleI/RecipientTable/CashGrantAmt46000
IRS990ScheduleI/RecipientTable/CashGrantAmt56000
IRS990ScheduleI/RecipientTable/CashGrantAmt612000
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt20
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt30
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt40
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt50
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt60
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0OPERATION BIGS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1ARMED SERVICES CHRISTMAS PROGRAM
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2SUPPORT FAMIL. OF US MILITARY
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3SUPPORT TO ACTIVE DUTY MILITARY
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt5WOUNDED WARRIORS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt6VETERANS GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine10Big Brothers and Sisters
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine11CAMP PENDLETON AS YMCA
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine12GUIDE ON
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine13NAVY LEAGUE SAN DIEGO
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine14NICE GUYS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine15SD ARMED SERVICES YMCA
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine16VETERANS VILLAGE OF SAN DIEGO
IRS990ScheduleI/RecipientTable/RecipientEIN0952151526
IRS990ScheduleI/RecipientTable/RecipientEIN1363274346
IRS990ScheduleI/RecipientTable/RecipientEIN2271342388
IRS990ScheduleI/RecipientTable/RecipientEIN3953864195
IRS990ScheduleI/RecipientTable/RecipientEIN4953405753
IRS990ScheduleI/RecipientTable/RecipientEIN5951679700
IRS990ScheduleI/RecipientTable/RecipientEIN6953649525
IRS990ScheduleI/RecipientTable/USAddress/AddressLine108515 Arjons Dr
IRS990ScheduleI/RecipientTable/USAddress/AddressLine11BOX 555028
IRS990ScheduleI/RecipientTable/USAddress/AddressLine122814 BROOKS STREET 202
IRS990ScheduleI/RecipientTable/USAddress/AddressLine132115 PARK BLVD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine14PO BOX 881456
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1534800 BOB WILSON DRIVE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine164141 PACIFIC HIGHWAY
IRS990ScheduleI/RecipientTable/USAddress/City0San Diego
IRS990ScheduleI/RecipientTable/USAddress/City1CAMP PENDLETON
IRS990ScheduleI/RecipientTable/USAddress/City2MISSOULA
IRS990ScheduleI/RecipientTable/USAddress/City3SAN DIEGO
IRS990ScheduleI/RecipientTable/USAddress/City4SAN DIEGO
IRS990ScheduleI/RecipientTable/USAddress/City5SAN DIEGO
IRS990ScheduleI/RecipientTable/USAddress/City6SAN DIEGO
IRS990ScheduleI/RecipientTable/USAddress/State0CA
IRS990ScheduleI/RecipientTable/USAddress/State1CA
IRS990ScheduleI/RecipientTable/USAddress/State2MT
IRS990ScheduleI/RecipientTable/USAddress/State3CA

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.28$0.00$2.28$0.14$0.22$0.08
2023Detailed filing. Detailed filing data is available for this year.$2.12$0.00$2.12$0.16$0.11$0.05
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.91$0.01$1.90$0.05$0.10$0.05
2021Detailed filing. Detailed filing data is available for this year.$2.27$0.01$2.25$0.06$0.14$0.08
2020Detailed filing. Detailed filing data is available for this year.$1.99$0.06$1.93$0.57$0.32$0.25
2019Detailed filing. Detailed filing data is available for this year.$1.79$0.15$1.65$0.17$0.21$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.71$0.05$1.66$1.23$0.23$1.00
2017Detailed filing. Detailed filing data is available for this year.$0.67$0.03$0.64$0.38$0.19$0.19
2016Detailed filing. Detailed filing data is available for this year.$0.48$0.05$0.43$0.23$0.17$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.46$0.04$0.42$0.18$0.16$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.44$0.02$0.42$0.17$0.15$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.02$0.35$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.31$0.01$0.29$0.14
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.02$0.24$0.13$0.12$0.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.01$0.19$0.12$0.11$0.01