Civic Intelligence

Youth with a Mission - San Diegobaja

EIN 33-0604992 • 501(c)3 • Chula Vista, CA

Profile

The Organization's mission has three core objectives: discipleship, evangelism, and extending works of mercy among the poor and needy. The primary focus of the Organization's ministry is in Northern Baja, Mexico with additional ministry initiatives in 20 different nations.

PO Box 5417Chula Vista, CA 91911

www.ywamsandiegobaja.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

47th percentile

0.14x

Higher debt load relative to assets than 47% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

46th percentile

0.19x

Higher debt load relative to revenue than 46% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2017

Net Margin

60th percentile

9.2%

Higher net margin than 60% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

16th percentile

$17,793

Higher top officer pay than 16% of similar nonprofits.

Top officer pay equals 0.1% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2017

Asset Growth

66th percentile

9.7%

Faster asset growth than 66% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

70th percentile

19%

Faster revenue growth than 70% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Assets

Up

$22,048,486

Up $1,954,719 (+9.7%) from 2016

Liabilities

Up

$3,188,792

Up $400,152 (+14%) from 2016

Net Assets

Up

$18,859,694

Up $1,554,567 (+9.0%) from 2016

Revenue

Up

$17,148,909

Up $2,772,128 (+19%) from 2016

Expenses

Up

$15,578,083

Up $2,865,302 (+23%) from 2016

Net Income

Down

$1,570,826

Down $93,174 (-5.6%) from 2016

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2010: $10,612,019Liabilities 2010: $1,758,500Net Assets 2010: $8,853,5192010Assets 2011: $11,391,487Liabilities 2011: $1,568,598Net Assets 2011: $9,822,8892011Assets 2012: $13,561,670Liabilities 2012: $2,032,395Net Assets 2012: $11,529,2752012Assets 2013: $14,609,435Liabilities 2013: $2,211,768Net Assets 2013: $12,397,6672013Assets 2014: $16,316,116Liabilities 2014: $2,251,470Net Assets 2014: $14,064,6462014Assets 2015: $17,401,954Liabilities 2015: $1,723,595Net Assets 2015: $15,678,3592015Assets 2016: $20,093,767Liabilities 2016: $2,788,640Net Assets 2016: $17,305,1272016Assets 2017: $22,048,486Liabilities 2017: $3,188,792Net Assets 2017: $18,859,6942017

Highlighted filing

2017

Assets$22,048,486
Liabilities$3,188,792
Net Assets$18,859,694

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$20M$15M$10M$5.0M$0Expenses 2010: $5,691,6012010Expenses 2011: $5,489,5872011Expenses 2012: $6,202,8742012Revenue 2013: $9,001,738Expenses 2013: $8,133,346Net Income 2013: $868,3922013Revenue 2014: $10,173,379Expenses 2014: $8,285,086Net Income 2014: $1,888,2932014Revenue 2015: $11,314,477Expenses 2015: $9,700,764Net Income 2015: $1,613,7132015Revenue 2016: $14,376,781Expenses 2016: $12,712,781Net Income 2016: $1,664,0002016Revenue 2017: $17,148,909Expenses 2017: $15,578,083Net Income 2017: $1,570,8262017

Highlighted filing

2017

Revenue$17,148,909
Expenses$15,578,083
Net Income$1,570,826

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 11, 2018
Return Version
2017v2.2
Gross Receipts
$17,201,302
Mission and Program Overview

Mission

The Organization's mission has three core objectives: discipleship, evangelism, and extending works of mercy among the poor and needy. The primary focus of the Organization's ministry is in Northern Baja, Mexico with additional ministry initiatives in 20 different nations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$12,752,737$13,913,331▲ $1,160,594
Accounts Receivable$2,688,272$3,203,135▲ $514,863
Cash and Non-Interest-Bearing Accounts$2,367,023$2,863,163▲ $496,140
Investments in Publicly Traded Securities$1,007,742$802,497▼ $205,245
Prepaid Expenses and Deferred Charges$133,448$128,386▼ $5,062
Inventories for Sale or Use$16,599$19,147▲ $2,548
Savings and Temporary Cash Investments-$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-
Intangible Assets-$0-
Total Assets$20,093,767$22,048,486▲ $1,954,719
Other Assets Total$1,127,946$1,118,827▼ $9,119
Liabilities
Other Liabilities$2,388,403$2,763,186▲ $374,783
Accounts Payable and Accrued Expenses$228,751$311,168▲ $82,417
Mortgage Notes Payable Secured by Investment Property$171,486$114,438▼ $57,048
Total Liabilities$2,788,640$3,188,792▲ $400,152
Net Assets / Fund Balance
Unrestricted Net Assets$17,067,040$18,534,386▲ $1,467,346
Temporarily Rstr Net Assets$238,087$325,308▲ $87,221
Total Net Assets Fund Balance$17,305,127$18,859,694▲ $1,554,567
Total Liabilities and Net Assets / Fund Balance$20,093,767$22,048,486▲ $1,954,719

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$8,428,035$1,606,136$10,034,171
Land$3,756,152-$3,756,152
Equipment$658,096$1,135,666$1,793,762
Leasehold Improvements$972,051$90,450$1,062,501
Other Land Buildings$98,997$275,943$374,940
Other Assets Org$11,163--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ron BrewsterVice PresidentFT$17,793$17,793
Sean LambertPresidentFT$14,784$14,784
Janet LambertBoard MemberFT$10,170$10,170

Board Members and Trustees

NameTitle
Mike LantzChairman
Andy ZimmermanBoard Member
Carlos PenningBoard Member
Chrissy MilesBoard Member
Dave StoneBoard Member
Geoff BrennerBoard Member
Giacomo CoghiBoard Member
John BriggsBoard Member
John TiapekBoard Member
Marcia BarnesBoard Member
Mike KemperBoard Member
Omar MurilloBoard Member
Richard TracyBoard Member
Scott HomanBoard Member
Steve JamesBoard Member
Tym KempSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$9,677,204
Program Service Revenue
$7,438,597
Investment Income
$36,970
Other Revenue
$-3,862
All Other Contributions
$9,677,204
Change in Net Assets
$1,570,826
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$11,448,113
Grants and Similar Amounts Paid$2,129,575
Salaries, Compensation, and Employee Benefits$2,000,395
Total Fundraising Expense$196,780
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$2,540,598$389,392$157,607$3,087,597
Other Salaries and Wages$176,163$1,653,864$20,273$1,850,300
Grants to Domestic Individuals$1,188,280--$1,188,280
Foreign Grants$922,658--$922,658
Other Expenses$617,895$4,750-$622,645
Depreciation Depletion$423,273$63,247$7,115$493,635
Insurance$187,006$7,452-$194,458
Occupancy$110,860$31,267$9,600$151,727
Other Employee Benefits$65,125$15,302-$80,427
Travel$42,060$22,702$1,059$65,821
Current Officers, Directors, Trustees, and Key Employees$4,115$38,632-$42,747
Payroll Taxes$15,774$11,147-$26,921
Advertising$26,415-$48$26,463
Grants to Domestic Orgs$18,637--$18,637
Interest$7,446$906-$8,352
Fees for Services Accounting$44$7$1,078$1,129
Total Functional Expenses$12,851,533$2,529,770$196,780$15,578,083
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
IrcNew York, NY-Ministry Support$7,385
Ywam NociSanta Rosa, CA-Ministry Support$5,912
Ywam El PasoEl Paso, TX-Ministry Support$5,340

International Summary

Offices
2
Employees
50
Spending
$922,658

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 AmericaProgram ServicesHomes of Hope250$513,172
Central AmericaProgram ServicesHomes of Hope00$319,573
Central AmericaGrantsMinistry Support00$37,302
North AmericaGrantsMinistry Support00$17,618
Sub-saharan AfricaGrantsMinistry Support00$13,627
South AsiaProgram ServicesDiscipleship Training School00$13,516
South AsiaGrantsMinistry Support00$7,600
South AmericaGrantsMinistry Support00$250
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Mission Trip Fees$2,763,186
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
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 2: Description of Business or Family Relationship of Officers, Directors, Et

Sean lambert, board president, and janet lambert, board member, are husband and wife.

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

The organization's president, chief operating officer and audit committee chairman review the form 990 before it is filed.

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

In order to remain in compliance with the conflict of interest policy, the organization periodically monitors the business activities of its governing members and management in relation to its ongoing operations.

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

The organization provides copies of its governing documents, audited financial statements, and form 990 exempt from income tax return upon request.

Filing and Contact Details

Filer

Filer Name
Youth With a Mission - San Diegobaja
EIN
33-0604992
Phone
6194201900
Address
PO BOX 5417, CHULA VISTA, CA 91911

Signing Officer

Name
Sean Lambert
Title
President
Signed
2018-10-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sean Lambert
Formed
1992
Legal Domicile
CA
Voting Board Members
19
Independent Board Members
16
Employees
22
Volunteers
100

Preparer

Firm
Todhunter & Associates Inc
Address
18818 Teller Ave Suite 109, Irvine, CA 92612
Preparer
Mark D Todhunter
Phone
7149681491
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

Other program services 4: network: the organization provides training and support to various missions and missionaries.

Form 990, Part IX, Line 24E: Other Expenses

ADMINISTRATIVE: Column (A) - Total = $15993; Column (B) - Program Services = $13328; Column (C) - Management & General = $2665; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

AUDIO VIDEO AND VISUAL: Column (A) - Total = $33164; Column (B) - Program Services = $30944; Column (C) - Management & General = $2220; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

AUTO: Column (A) - Total = $337223; Column (B) - Program Services = $322349; Column (C) - Management & General = $14874; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

BAD DEBTS: Column (A) - Total = $50445; Column (B) - Program Services = $43887; Column (C) - Management & General = $6558; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

BANK CHARGES: Column (A) - Total = $21068; Column (B) - Program Services = $1975; Column (C) - Management & General = $15187; Column (D) - Fundraising = $3906

Form 990, Part IX, Line 24E: Other Expenses

BOARD EXPENSE: Column (A) - Total = $28336; Column (B) - Program Services = $24652; Column (C) - Management & General = $3684; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

BUILDING SUPPLIES: Column (A) - Total = $449556; Column (B) - Program Services = $449556; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

COMPUTER EXPENSE: Column (A) - Total = $33724; Column (B) - Program Services = $29734; Column (C) - Management & General = $3990; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

CONCESSION: Column (A) - Total = $35850; Column (B) - Program Services = $33340; Column (C) - Management & General = $2510; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

CONFERENCES: Column (A) - Total = $11826; Column (B) - Program Services = $11374; Column (C) - Management & General = $452; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

COPIER EXPENSE: Column (A) - Total = $14414; Column (B) - Program Services = $12584; Column (C) - Management & General = $1830; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

DEVELOPMENT: Column (A) - Total = $22970; Column (B) - Program Services = $10798; Column (C) - Management & General = $1613; Column (D) - Fundraising = $10559

Form 990, Part IX, Line 24E: Other Expenses

DUES & SUBSCRIPTIONS: Column (A) - Total = $5834; Column (B) - Program Services = $5294; Column (C) - Management & General = $540; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

GIFTS: Column (A) - Total = $43026; Column (B) - Program Services = $37082; Column (C) - Management & General = $5944; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

HEALTH AND SAFETY: Column (A) - Total = $4297; Column (B) - Program Services = $4297; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

HONORARIUMS: Column (A) - Total = $63981; Column (B) - Program Services = $63974; Column (C) - Management & General = $7; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

HOSPITALITY: Column (A) - Total = $26200; Column (B) - Program Services = $23266; Column (C) - Management & General = $2934; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

HOUSEKEEPING: Column (A) - Total = $32295; Column (B) - Program Services = $29132; Column (C) - Management & General = $3163; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

HOUSING EXPENSES: Column (A) - Total = $396528; Column (B) - Program Services = $204353; Column (C) - Management & General = $192175; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

INTERNET: Column (A) - Total = $42582; Column (B) - Program Services = $37046; Column (C) - Management & General = $5536; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

LEADERSHIP: Column (A) - Total = $18450; Column (B) - Program Services = $17801; Column (C) - Management & General = $649; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

LEGAL AND PROFESSIONAL: Column (A) - Total = $119588; Column (B) - Program Services = $76064; Column (C) - Management & General = $19544; Column (D) - Fundraising = $23980

Form 990, Part IX, Line 24E: Other Expenses

MISCELLANEOUS: Column (A) - Total = $121199; Column (B) - Program Services = $116604; Column (C) - Management & General = $4594; Column (D) - Fundraising = $1

Form 990, Part IX, Line 24E: Other Expenses

Outside services: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Postage and Shipping: Column (A) - Total = $16866; Column (B) - Program Services = $6090; Column (C) - Management & General = $53; Column (D) - Fundraising = $10723

Form 990, Part IX, Line 24E: Other Expenses

Printing and Publications: Column (A) - Total = $3080; Column (B) - Program Services = $39; Column (C) - Management & General = $6; Column (D) - Fundraising = $3035

Form 990, Part IX, Line 24E: Other Expenses

PROPERTY TAXES: Column (A) - Total = $14683; Column (B) - Program Services = $12774; Column (C) - Management & General = $1909; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

RECRUITING: Column (A) - Total = $1764; Column (B) - Program Services = $1535; Column (C) - Management & General = $229; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

REIMBURSEMENTS: Column (A) - Total = $10851; Column (B) - Program Services = $0; Column (C) - Management & General = $9661; Column (D) - Fundraising = $1190

Form 990, Part IX, Line 24E: Other Expenses

REPAIRS AND MAINTENANCE: Column (A) - Total = $257137; Column (B) - Program Services = $194127; Column (C) - Management & General = $62075; Column (D) - Fundraising = $935

Form 990, Part IX, Line 24E: Other Expenses

RESOURCES: Column (A) - Total = $24704; Column (B) - Program Services = $24704; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

SEMINARS: Column (A) - Total = $31368; Column (B) - Program Services = $31368; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

SPECIAL PROJECTS: Column (A) - Total = $117083; Column (B) - Program Services = $20168; Column (C) - Management & General = $0; Column (D) - Fundraising = $96915

Form 990, Part IX, Line 24E: Other Expenses

STAFF TRAINING: Column (A) - Total = $36641; Column (B) - Program Services = $35690; Column (C) - Management & General = $951; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

SUPPLIES: Column (A) - Total = $291933; Column (B) - Program Services = $288730; Column (C) - Management & General = $3068; Column (D) - Fundraising = $135

Form 990, Part IX, Line 24E: Other Expenses

TAX AND LICENSES: Column (A) - Total = $15883; Column (B) - Program Services = $13973; Column (C) - Management & General = $1910; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

TELEPHONE: Column (A) - Total = $72344; Column (B) - Program Services = $57493; Column (C) - Management & General = $8741; Column (D) - Fundraising = $6110

Form 990, Part IX, Line 24E: Other Expenses

UTILITIES: Column (A) - Total = $232387; Column (B) - Program Services = $224292; Column (C) - Management & General = $8095; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

VIDEO PRODUCTION: Column (A) - Total = $4596; Column (B) - Program Services = $3999; Column (C) - Management & General = $597; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

WAVES: Column (A) - Total = $16624; Column (B) - Program Services = $16624; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

WEB HOSTING: Column (A) - Total = $11104; Column (B) - Program Services = $9558; Column (C) - Management & General = $1428; Column (D) - Fundraising = $118

Form 990, Part XII, Line 2: Change of Oversight or Selection Process

No changes from prior year.

Financial Statement Notes

Part X : FIN48 Footnote

During the year the Organization had no activities unrelated to its exempt purpose and therefore incurred no tax liability due to unrelated business income. The Organization has evaluated its uncertain tax positions and related income tax contingencies, and does not believe that any material uncertain tax positions exist.

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