Civic Intelligence

Lake Arrowhead Rotary Foundation

990 • Fiscal year 2016 • EIN 33-0628741

Jul 01, 2015 to Jun 30, 2016 • Filed on Jun 30, 2018

PO Box 686Lake Arrowhead, CA 92352

(909) 336-4014

Siviq Scores

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

Liabilities / Assets

48th percentile

0.03x

Higher debt load relative to assets than 48% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

80th percentile

0.35x

Higher debt load relative to revenue than 80% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

48th percentile

2.1%

Higher net margin than 48% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

38th percentile

-1.4%

Faster asset growth than 38% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

15th percentile

-23%

Faster revenue growth than 15% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$987,974

Down $13,931 (-1.4%) from 2015

Net Assets

Up

$955,868

Up $1,934 (+0.2%) from 2015

Liabilities

Down

$32,106

Down $15,865 (-33%) from 2015

Revenue

Down

$91,171

Down $27,263 (-23%) from 2015

Expenses

Down

$89,237

Down $11,116 (-11%) from 2015

Net Income

Down

$1,934

Down $16,147 (-89%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2013: $948,770Liabilities 2013: $61,213Net Assets 2013: $887,5572013Assets 2014: $1,021,761Liabilities 2014: $48,760Net Assets 2014: $973,0012014Assets 2015: $1,001,905Liabilities 2015: $47,971Net Assets 2015: $953,9342015Assets 2016: $987,974Liabilities 2016: $32,106Net Assets 2016: $955,8682016Assets 2017: $975,615Liabilities 2017: $20,095Net Assets 2017: $955,5202017Assets 2018: $1,054,265Liabilities 2018: $23,314Net Assets 2018: $1,030,9512018Assets 2019: $1,080,814Liabilities 2019: $20,900Net Assets 2019: $1,059,9142019Assets 2020: $1,033,508Liabilities 2020: $23,934Net Assets 2020: $1,009,5742020Assets 2021: $1,186,708Liabilities 2021: $15,334Net Assets 2021: $1,171,3742021Assets 2022: $1,080,545Liabilities 2022: $22,932Net Assets 2022: $1,057,6132022Assets 2023: $1,100,434Liabilities 2023: $17,374Net Assets 2023: $1,083,0602023Assets 2024: $1,167,205Liabilities 2024: $34,949Net Assets 2024: $1,132,2562024Assets 2025: $1,271,224Liabilities 2025: $39,520Net Assets 2025: $1,231,7042025

Highlighted filing

2016

Assets$987,974
Liabilities$32,106
Net Assets$955,868

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2013: $115,5052013Revenue 2014: $121,598Expenses 2014: $120,197Net Income 2014: $1,4012014Revenue 2015: $118,434Expenses 2015: $100,353Net Income 2015: $18,0812015Revenue 2016: $91,171Expenses 2016: $89,237Net Income 2016: $1,9342016Revenue 2017: $77,957Expenses 2017: $78,305Net Income 2017: -$3482017Revenue 2018: $266,778Expenses 2018: $154,759Net Income 2018: $112,0192018Revenue 2019: $130,696Expenses 2019: $84,787Net Income 2019: $45,9092019Revenue 2020: $95,496Expenses 2020: $129,941Net Income 2020: -$34,4452020Revenue 2021: $66,553Expenses 2021: $37,559Net Income 2021: $28,9942021Revenue 2022: $189,102Expenses 2022: $94,263Net Income 2022: $94,8392022Revenue 2023: $150,600Expenses 2023: $153,469Net Income 2023: -$2,8692023Revenue 2024: $103,921Expenses 2024: $92,876Net Income 2024: $11,0452024Revenue 2025: $77,376Expenses 2025: $80,002Net Income 2025: -$2,6262025

Highlighted filing

2016

Revenue$91,171
Expenses$89,237
Net Income$1,934
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Jun 30, 2018
Return Version
2015v3.0
Gross Receipts
$117,473
Mission and Program Overview

Mission

The organization raises money in the community in order to fund local charities and provide scholarships to the youth of the area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$953,934$955,868▲ $1,934
Investments in Publicly Traded Securities$939,926$902,936▼ $36,990
Cash and Non-Interest-Bearing Accounts$49,296$70,780▲ $21,484
Inventories for Sale or Use$3,531$3,302▼ $229
Accounts Receivable$5,636$3,240▼ $2,396
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,001,905$987,974▼ $13,931
Other Assets Total$3,516$7,716▲ $4,200
Liabilities
Grants Payable$39,650$32,096▼ $7,554
Accounts Payable and Accrued Expenses$8,321$10▼ $8,311
Total Liabilities$47,971$32,106▼ $15,865
Net Assets / Fund Balance
Total Net Assets Fund Balance$953,934$955,868▲ $1,934
Total Liabilities and Net Assets / Fund Balance$1,001,905$987,974▼ $13,931

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$1,000$1,000
Financial Derivatives$0--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Bob GladwellPast President
Richard LavinPresident
Alylene PopkaDirector
Angela YapDirector
Cherryl MoxleyDirector
Jack WinstenDirector
Norton MarksDirector
Rick RayDirector
Terry EbertDirector
Russell BellPres Elect
Alena CalderonSecretary
Jeanne RamosTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$91,171
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$3,855
Change in Net Assets
$1,934
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$47,812
Other Expenses$41,425
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$44,537--$44,537
Fees for Services Accounting-$8,194-$8,194
All Other Expenses$4,616$232-$4,848
Grants to Domestic Individuals$3,275--$3,275
Advertising-$3,230-$3,230
Other Expenses$2,014$10,000-$2,014
Office Expenses-$795-$795
Total Functional Expenses$66,786$22,451$0$89,237
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Loma Linda Ronald McDonald HouseLoma Linda, CA501(c)3Community Charitable Organization Support$5,605
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$26,302
Fundraising Gross Income$26,302
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Art & Wine Festival$75,528$24,106$24,106$0
Polarotary Bear$38,090$2,196$2,196$0
Total Events$113,618$26,302$26,302$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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, Section B, line 11

No review was or will be conducted.

Form 990, Part VI, Section C, line 19

Upon written request the Organization will make available the governing documents, policies and financial statements.

Filing and Contact Details

Filer

Filer Name
Lake Arrowhead Rotary Foundation
EIN
33-0628741
Phone
9093364014
Address
PO BOX 686, LAKE ARROWHEAD, CA 92352

Signing Officer

Name
Dennis Brown
Title
Treasurer
Phone
9093364014
Signed
2018-06-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dennis Brown
Formed
1994
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
17
Employees
0
Volunteers
50

Preparer

Firm
Smith Marion & Co LLP
Address
28200 Highway 189 2-210, Lake Arrowhead, CA 92352
Preparer
Peter Wesch
Phone
9093378428
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

In accordance with accounting standards, which provides accounting and disclosure guidance about uncertain tax positions taken by an organization, management believes that all of the positions taken by the Organization in its federal and state income tax returns are more likely than not to be sustained upon examination. The Organization files returns in the US Federal jurisdiction and the State of California.The Organization's federal income tax returns for tax years 2010 and beyond remain subject to examination by the Internal Revenue Service. The Organization's California income tax returns for 2009 and beyond remain subject to examination by the Franchise Tax Board.

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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt063169
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt03327
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0270280
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt064132
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt063287
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt023421
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt022754
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0173594
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt026302
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt040119
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt036871
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt048158
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt094690
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0246140
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt064132
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt063287
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt023421
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt022754
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0173594
IRS990ScheduleA/InvestmentIncomeCYPct00.25160
IRS990ScheduleA/InvestmentIncomePYPct00.30000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.74840
IRS990ScheduleA/PublicSupportPY509Pct00.69850
IRS990ScheduleA/PublicSupportTotal509Amt0516420
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0117473
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt094421
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt095182
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0111327
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt098017
IRS990ScheduleA/Total509Grp/TotalAmt0516420
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0117473
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0158553
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0158469
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0134748
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0120771
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0690014
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01000
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01000
IRS990ScheduleD/FinancialDerivativesGrp/BookValueAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0In accordance with accounting standards, which provides accounting and disclosure guidance about uncertain tax positions taken by an organization, management believes that all of the positions taken by the Organization in its federal and state income tax returns are more likely than not to be sustained upon examination. The Organization files returns in the US Federal jurisdiction and the State of California.The Organization's federal income tax returns for tax years 2010 and beyond remain subject to examination by the Internal Revenue Service. The Organization's California income tax returns for 2009 and beyond remain subject to examination by the Franchise Tax Board.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt087316
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt051422
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt035894
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt026302
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Art & Wine Festival
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Polarotary Bear
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt075528
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt038090
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0113618
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt024106
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt02196
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt026302
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt026302
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt024106
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt02196
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt05605
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)3
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0COMMUNITY CHARITABLE ORGANIZATION SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Loma Linda Ronald McDonald House
IRS990ScheduleI/RecipientTable/RecipientEIN0953167869
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt011365 ANDERSON STREET
IRS990ScheduleI/RecipientTable/USAddress/CityNm0LOMA LINDA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd092354
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Upon written request the Organization will make available the governing documents, policies and financial statements.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01001905
IRS990/TotalAssetsEOYAmt0987974
IRS990/TotalAssetsGrp/BOYAmt01001905
IRS990/TotalAssetsGrp/EOYAmt0987974
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt091171
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt022451
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt066786
IRS990/TotalFunctionalExpensesGrp/TotalAmt089237
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt047971
IRS990/TotalLiabilitiesEOYAmt032106
IRS990/TotalLiabilitiesGrp/BOYAmt047971
IRS990/TotalLiabilitiesGrp/EOYAmt032106
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0953934
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0955868
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt066786
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt091171
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01001905
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0987974
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 686
IRS990/USAddress/CityNm0LAKE ARROWHEAD
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092352
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt017
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00

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