Civic Intelligence

San Diego Downtown Breakfast Rotary Foundation

990 • Fiscal year 2018 • EIN 33-0596091

Jul 01, 2017 to Jun 30, 2018 • Filed on May 15, 2019

P O Box 80336San Diego, CA 92138

(619) 276-8279

Siviq Scores

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

Liabilities / Assets

35th percentile

0.03x

Higher debt load relative to assets than 35% of similar nonprofits.

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

Liabilities / Revenue

34th percentile

0.04x

Higher debt load relative to revenue than 34% of similar nonprofits.

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

Net Margin

97th percentile

81%

Higher net margin than 97% of similar nonprofits.

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

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

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

Asset Growth

97th percentile

155%

Faster asset growth than 97% of similar nonprofits.

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

Revenue Growth

97th percentile

224%

Faster revenue growth than 97% of similar nonprofits.

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

Assets

Up

$1,709,300

Up $1,038,332 (+155%) from 2017

Net Assets

Up

$1,661,474

Up $1,018,128 (+158%) from 2017

Liabilities

Up

$47,826

Up $20,204 (+73%) from 2017

Revenue

Up

$1,228,281

Up $849,071 (+224%) from 2017

Expenses

Up

$231,219

Up $39,082 (+20%) from 2017

Net Income

Up

$997,062

Up $809,989 (+433%) 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: $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

2018

Assets$1,709,300
Liabilities$47,826
Net Assets$1,661,474

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

2018

Revenue$1,228,281
Expenses$231,219
Net Income$997,062
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 15, 2019
Return Version
2017v2.2
Gross Receipts
$1,280,140
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$643,346$1,661,474▲ $1,018,128
Investments in Publicly Traded Securities$544,645$566,762▲ $22,117
Other Notes and Loans Receivable, Net-$335,730-
Savings and Temporary Cash Investments$49,934$111,430▲ $61,496
Cash and Non-Interest-Bearing Accounts$76,389$86,402▲ $10,013
Pledges and Grants Receivable-$4,000-
Accounts 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$670,968$1,709,300▲ $1,038,332
Other Assets Total-$604,976-
Liabilities
Deferred Revenue$27,622$47,826▲ $20,204
Total Liabilities$27,622$47,826▲ $20,204
Net Assets / Fund Balance
Total Net Assets Fund Balance$643,346$1,661,474▲ $1,018,128
Total Liabilities and Net Assets / Fund Balance$670,968$1,709,300▲ $1,038,332
Compensation and Service Providers

Board Members and Trustees

NameTitle
Michael WhitehurstChairman
Thomas SayerPresident
Gary GreenBoard Member
Polly DongBoard Member
Sharon BaySecretary
Audrey ColemanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,220,190
Program Service Revenue
$0
Investment Income
$18,550
Other Revenue
$-10,459
All Other Contributions
$1,042,430
Change in Net Assets
$997,062

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
Secur Prtnrshp Trust Intrsts1$416,514Fair Market
Other Non Cash Contri Table1$402,876Face Value
Securities Closely Held Stock1$200,000Fair Market
Total Noncash Contributions3$1,019,390-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$231,119
Other Expenses$100
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$210,119--$210,119
Foreign Grants$21,000--$21,000
Fees for Services Other-$100-$100
Total Functional Expenses$231,119$100$0$231,219
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$51,859
Fundraising Gross Income$34,538
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$212,298$34,538$51,859$-17,321
Total Events$212,298$34,538$51,859$-17,321
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
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Filer Name
San Diego Downtown Breakfast
EIN
33-0596091
Phone
6192768279
Address
P O Box 80336, San Diego, CA 92138

Signing Officer

Name
Thomas Sayer
Title
President
Signed
2019-05-15
Discuss with paid preparer
Yes

Organization Details

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

Preparer

Firm
Lang & Brown Cpas Acctcy Corp
Address
3910 Chapman Street Suite B, San Diego, CA 92110
Preparer
Marc W Brown CPA
Phone
6192241050
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

Bequest payment from prior period donated funds = -$25000

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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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IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt018550
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt012941
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt010153
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt08861
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt08587
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt059092
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt018550
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt012941
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt010153
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt08861
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt08587
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt059092
IRS990ScheduleA/InvestmentIncomeCYPct00.02820
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0-17321
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0-7605
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt016061
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt018077
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt04303
IRS990ScheduleA/OtherIncome509Grp/TotalAmt013515
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.96530
IRS990ScheduleA/PublicSupportTotal509Amt02021820
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01195190
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0373874
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0163915
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0152573
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0136268
IRS990ScheduleA/Total509Grp/TotalAmt02021820
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01196419
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0379210
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0190129
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0179511
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0149158
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02094427
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0604976
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0177760
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt0177760
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt051859
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF TOURNAMENT
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0212298
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0212298
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt034538
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt034538
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-17321
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt051859
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt051859
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0NOTE RECEIVABLE
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0FACE VALUE
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt0402876
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/SecuritiesCloselyHeldStockGrp/ContributionCnt01
IRS990ScheduleM/SecuritiesCloselyHeldStockGrp/MethodOfDeterminingRevenuesTxt0FAIR MARKET
IRS990ScheduleM/SecuritiesCloselyHeldStockGrp/NonCashCheckboxInd0X
IRS990ScheduleM/SecuritiesCloselyHeldStockGrp/NoncashContributionsRptF990Amt0200000
IRS990ScheduleM/SecurPrtnrshpTrustIntrstsGrp/ContributionCnt01
IRS990ScheduleM/SecurPrtnrshpTrustIntrstsGrp/MethodOfDeterminingRevenuesTxt0FAIR MARKET
IRS990ScheduleM/SecurPrtnrshpTrustIntrstsGrp/NonCashCheckboxInd0X
IRS990ScheduleM/SecurPrtnrshpTrustIntrstsGrp/NoncashContributionsRptF990Amt0416514
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TREASURER PRESENTS FORM 990 AT THE BOARD MEETING FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BEQUEST PAYMENT FROM PRIOR PERIOD DONATED FUNDS = -$25000
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0670968
IRS990/TotalAssetsEOYAmt01709300
IRS990/TotalAssetsGrp/BOYAmt0670968
IRS990/TotalAssetsGrp/EOYAmt01709300
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01220190
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0100
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0231119
IRS990/TotalFunctionalExpensesGrp/TotalAmt0231219
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt027622
IRS990/TotalLiabilitiesEOYAmt047826
IRS990/TotalLiabilitiesGrp/BOYAmt027622
IRS990/TotalLiabilitiesGrp/EOYAmt047826
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0643346
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01661474
IRS990/TotalProgramServiceExpensesAmt0231119
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt025412
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01228281
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0670968
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01709300
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.SDROTARY.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Thomas Sayer
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0San Diego Downtown Breakfast

Document Assets

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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