Civic Intelligence

One Plus One Foundation

990 • Fiscal year 2015 • EIN 33-0823245

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 15, 2016

2734 Vista Del SembradoEscondido, CA 92025

(760) 745-0066

Siviq Scores

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

Liabilities / Assets

89th percentile

0.74x

Higher debt load relative to assets than 89% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

97th percentile

6.24x

Higher debt load relative to revenue than 97% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

85th percentile

30%

Higher net margin than 85% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2015

Asset Growth

47th percentile

0.3%

Faster asset growth than 47% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

93rd percentile

94%

Faster revenue growth than 93% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Up

$859,173

Up $2,376 (+0.3%) from 2014

Net Assets

Up

$221,098

Up $30,742 (+16%) from 2014

Liabilities

Down

$638,075

Down $28,366 (-4.3%) from 2014

Revenue

Up

$102,289

Up $49,579 (+94%) from 2014

Expenses

Up

$71,547

Up $819 (+1.2%) from 2014

Net Income

Up

$30,742

Up $48,760 (+271%) from 2014

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 2012: $900,683Liabilities 2012: $691,604Net Assets 2012: $209,0792012Assets 2013: $889,439Liabilities 2013: $681,065Net Assets 2013: $208,3742013Assets 2014: $856,797Liabilities 2014: $666,441Net Assets 2014: $190,3562014Assets 2015: $859,173Liabilities 2015: $638,075Net Assets 2015: $221,0982015Assets 2016: $897,315Liabilities 2016: $668,743Net Assets 2016: $228,5722016Assets 2017: $1,038,538Liabilities 2017: $697,195Net Assets 2017: $341,3432017Assets 2018: $1,018,429Liabilities 2018: $664,711Net Assets 2018: $353,7182018Assets 2019: $949,444Liabilities 2019: $568,980Net Assets 2019: $380,4642019Assets 2020: $901,507Liabilities 2020: $563,406Net Assets 2020: $338,1012020Assets 2021: $555,478Liabilities 2021: $53,697Net Assets 2021: $501,7812021Assets 2022: $526,347Liabilities 2022: $62,402Net Assets 2022: $463,9452022Assets 2023: $483,953Liabilities 2023: $55,425Net Assets 2023: $428,5282023Assets 2024: $457,139Liabilities 2024: $51,726Net Assets 2024: $405,4132024

Highlighted filing

2015

Assets$859,173
Liabilities$638,075
Net Assets$221,098

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2012: $76,7972012Revenue 2013: $53,879Expenses 2013: $54,584Net Income 2013: -$7052013Revenue 2014: $52,710Expenses 2014: $70,728Net Income 2014: -$18,0182014Revenue 2015: $102,289Expenses 2015: $71,547Net Income 2015: $30,7422015Revenue 2016: $79,840Expenses 2016: $64,633Net Income 2016: $15,2072016Revenue 2017: $196,501Expenses 2017: $83,730Net Income 2017: $112,7712017Revenue 2018: $113,262Expenses 2018: $100,887Net Income 2018: $12,3752018Revenue 2019: $121,674Expenses 2019: $94,928Net Income 2019: $26,7462019Revenue 2020: $37,722Expenses 2020: $80,085Net Income 2020: -$42,3632020Revenue 2021: $226,841Expenses 2021: $63,161Net Income 2021: $163,6802021Revenue 2022: $21,152Expenses 2022: $58,988Net Income 2022: -$37,8362022Revenue 2023: $6,714Expenses 2023: $42,131Net Income 2023: -$35,4172023Revenue 2024: $15,903Expenses 2024: $39,018Net Income 2024: -$23,1152024

Highlighted filing

2015

Revenue$102,289
Expenses$71,547
Net Income$30,742
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 15, 2016
Return Version
2015v2.1
Gross Receipts
$206,270
Mission and Program Overview

Mission

To advance the principles of siddha yoga as taught by jivanmukta swami ganapati.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$447,061$425,964▼ $21,097
Other Notes and Loans Receivable, Net$274,000$274,000→ $0
Rtn Earn Endowment Incm Other Fnds$190,356$221,098▲ $30,742
Cash and Non-Interest-Bearing Accounts$56,459$82,612▲ $26,153
Accounts Receivable-$70-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$856,797$859,173▲ $2,376
Other Assets Total$79,277$76,527▼ $2,750
Liabilities
Mortgage Notes Payable Secured by Investment Property$626,310$616,797▼ $9,513
Other Liabilities$40,131$21,278▼ $18,853
Total Liabilities$666,441$638,075▼ $28,366
Net Assets / Fund Balance
Total Net Assets Fund Balance$190,356$221,098▲ $30,742
Total Liabilities and Net Assets / Fund Balance$856,797$859,173▲ $2,376

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$198,322$183,708$382,030
Land$220,590-$220,590
Equipment$1,571$162,588$164,159
Leasehold Improvements$5,481$64,240$69,721
Other Land Buildings$0$14,742$14,742
Other Assets Org$5,000--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Eric PhillipsPresident
Arthur PhillipsVice President
Franco MoschettiDirector
Tai HowardDirector
Sebastien BrumagneSecretary
Amy PhillipsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$114,217
Program Service Revenue
$0
Investment Income
$9
Other Revenue
$-11,937
All Other Contributions
$114,217
Change in Net Assets
$30,742
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$71,547
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$10,824$1,731-$12,555
Travel$6,522--$6,522
Other Expenses$5,959$11,462-$5,959
Insurance$1,953$3,268-$5,221
Fees for Services Other-$5,000-$5,000
Depreciation Depletion$2,525--$2,525
Fees for Services Accounting-$2,500-$2,500
Total Functional Expenses$47,586$23,961$0$71,547
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Acosta$17,890
Credit Cards Payable$2,308
Rent Advance Benjamin$1,080
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 A, Line 2

Line 2 explanation - arthur, amy, and eric phillips are members of a family.

Form 990, Part VI, Section B, Line 11

Line 11a explanation - directors review the annual tax filing at their discretion. Governing documents and financial statements are available to the public upon request to the directors/officers.

Form 990, Part VI, Section C, Line 19

Governing documents and financial statements are available to the public upon request to the directors/officers.

Filing and Contact Details

Filer

Filer Name
One One Foundation
EIN
33-0823245
Phone
7607450066
Address
2734 VISTA DEL SEMBRADO, ESCONDIDO, CA 92025

Signing Officer

Name
Amy Phillips
Title
Treasurer
Phone
7607450066
Signed
2016-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sebastien Brumagne
Formed
1998
Legal Domicile
CA
Voting Board Members
0
Independent Board Members
3
Employees
0
Volunteers
23

Preparer

Firm
Squar Milner Llp
Address
11717 BERNARDO PLAZA COURT SUITE, 215, SAN DIEGO, CA 92128
Preparer
Patricia J Schultz CPA
Phone
8584875751
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Telephone: program service expenses 4,595. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,595. Supplies: program service expenses 4,123. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,123. Equipment: program service expenses 1,203. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,203. Storage & shed: program service expenses 0. Management and general expenses 926. Fundraising expenses 0. Total expenses 926. Misc: program service expenses 735. Management and general expenses 0. Fundraising expenses 0. Total expenses 735. Licenses & permits: program service expenses 0. Management and general expenses 515. Fundraising expenses 0. Total expenses 515. Bank fees: program service expenses 0. Management and general expenses 290. Fundraising expenses 0. Total expenses 290. Postage: program service expenses 168. Management and general expenses 0. Fundraising expenses 0. Total expenses 168.

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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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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0162588
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0164159
IRS990ScheduleD/LandGrp/BookValueAmt0220590
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0220590
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt05481
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt064240
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt069721
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0-2726
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt17733
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt26445
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt3-1016
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt4-909
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt562000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt65000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0ESCROW ACCOUNT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1OTHER ASSETS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2DUE TO/FROM ONE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3DUE FROM ESCONDIDO
IRS990ScheduleD/OtherAssetsOrgGrp/Desc4DUE FROM LAS VEGAS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc5SHAREHOLDING SHIVA ESTATES
IRS990ScheduleD/OtherAssetsOrgGrp/Desc6RETAINER
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt014742
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt014742
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02308
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt117890
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21080
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARDS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO ACOSTA
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2RENT ADVANCE BENJAMIN
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0425964
IRS990ScheduleD/TotalBookValueOtherAssetsAmt076527
IRS990ScheduleD/TotalLiabilityAmt021278
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 2 EXPLANATION - ARTHUR, AMY, AND ERIC PHILLIPS ARE MEMBERS OF A FAMILY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LINE 11A EXPLANATION - DIRECTORS REVIEW THE ANNUAL TAX FILING AT THEIR DISCRETION. GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST TO THE DIRECTORS/OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST TO THE DIRECTORS/OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TELEPHONE: PROGRAM SERVICE EXPENSES 4,595. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,595. SUPPLIES: PROGRAM SERVICE EXPENSES 4,123. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,123. EQUIPMENT: PROGRAM SERVICE EXPENSES 1,203. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,203. STORAGE & SHED: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 926. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 926. MISC: PROGRAM SERVICE EXPENSES 735. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 735. LICENSES & PERMITS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 515. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 515. BANK FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 290. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 290. POSTAGE: PROGRAM SERVICE EXPENSES 168. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 168.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0856797
IRS990/TotalAssetsEOYAmt0859173
IRS990/TotalAssetsGrp/BOYAmt0856797
IRS990/TotalAssetsGrp/EOYAmt0859173
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0114217
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt023961
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt047586
IRS990/TotalFunctionalExpensesGrp/TotalAmt071547
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0666441
IRS990/TotalLiabilitiesEOYAmt0638075
IRS990/TotalLiabilitiesGrp/BOYAmt0666441
IRS990/TotalLiabilitiesGrp/EOYAmt0638075
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0190356
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0221098
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt047586
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt09
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-11937
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0102289
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt023
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0856797
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0859173
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt06522
IRS990/TravelGrp/TotalAmt06522
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02734 VISTA DEL SEMBRADO
IRS990/USAddress/CityNm0ESCONDIDO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092025
IRS990/VotingMembersGoverningBodyCnt00
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0AMY PHILLIPS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07607450066
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ONE ONE FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0ONEO
ReturnHeader/Filer/EIN0330823245
ReturnHeader/Filer/PhoneNum07607450066
ReturnHeader/Filer/USAddress/AddressLine1Txt02734 VISTA DEL SEMBRADO
ReturnHeader/Filer/USAddress/CityNm0ESCONDIDO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092025
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0330835986
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SQUAR MILNER LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt011717 BERNARDO PLAZA COURT SUITE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine2Txt0215
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN DIEGO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092128
ReturnHeader/PreparerPersonGrp/PhoneNum08584875751
ReturnHeader/PreparerPersonGrp/PreparationDt02016-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PATRICIA J SCHULTZ CPA
ReturnHeader/ReturnTs02016-11-14T18:37:30-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

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