Civic Intelligence

Scholars' Hope Foundation

990 • Fiscal year 2016 • EIN 33-0905269

Jul 01, 2015 to Jun 30, 2016 • Filed on Nov 15, 2016

PO Box 3897Huntington Beach, CA 92605

(714) 869-8517

Siviq Scores

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

Liabilities / Assets

30th percentile

0.02x

Higher debt load relative to assets than 30% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

26th percentile

0.02x

Higher debt load relative to revenue than 26% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

76th percentile

16%

Higher net margin than 76% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

77th percentile

$122,371

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 14.2% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

79th percentile

16%

Faster asset growth than 79% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

69th percentile

13%

Faster revenue growth than 69% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,065,746

Up $143,440 (+16%) from 2015

Net Assets

Up

$1,045,491

Up $135,026 (+15%) from 2015

Liabilities

Up

$20,255

Up $8,414 (+71%) from 2015

Revenue

Up

$864,303

Up $97,696 (+13%) from 2015

Expenses

Down

$725,495

Down $26,657 (-3.5%) from 2015

Net Income

Up

$138,808

Up $124,353 (+860%) 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 2010: $841,360Liabilities 2010: $16,033Net Assets 2010: $825,3272010Assets 2011: $1,019,422Liabilities 2011: $3,653Net Assets 2011: $1,015,7692011Assets 2012: $1,077,420Liabilities 2012: $10,252Net Assets 2012: $1,067,1682012Assets 2013: $952,015Liabilities 2013: $10,045Net Assets 2013: $941,9702013Assets 2015: $922,306Liabilities 2015: $11,841Net Assets 2015: $910,4652015Assets 2016: $1,065,746Liabilities 2016: $20,255Net Assets 2016: $1,045,4912016Assets 2018: $701,381Liabilities 2018: $59,049Net Assets 2018: $642,3322018Assets 2020: $685,041Liabilities 2020: $125,888Net Assets 2020: $559,1532020Assets 2021: $704,677Liabilities 2021: $140,618Net Assets 2021: $564,0592021Assets 2022: $729,264Liabilities 2022: $76,355Net Assets 2022: $652,9092022Assets 2024: $740,857Liabilities 2024: $67,947Net Assets 2024: $672,9102024Assets 2025: $579,959Liabilities 2025: $46,365Net Assets 2025: $533,5942025

Highlighted filing

2016

Assets$1,065,746
Liabilities$20,255
Net Assets$1,045,491

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $606,3162010Expenses 2011: $606,1882011Expenses 2012: $644,1052012Expenses 2013: $630,2962013Revenue 2015: $766,607Expenses 2015: $752,152Net Income 2015: $14,4552015Revenue 2016: $864,303Expenses 2016: $725,495Net Income 2016: $138,8082016Revenue 2018: $409,767Expenses 2018: $729,583Net Income 2018: -$319,8162018Revenue 2020: $366,718Expenses 2020: $726,220Net Income 2020: -$359,5022020Revenue 2021: $337,899Expenses 2021: $449,919Net Income 2021: -$112,0202021Revenue 2022: $323,532Expenses 2022: $223,148Net Income 2022: $100,3842022Revenue 2024: $186,624Expenses 2024: $303,958Net Income 2024: -$117,3342024Revenue 2025: $127,054Expenses 2025: $312,855Net Income 2025: -$185,8012025

Highlighted filing

2016

Revenue$864,303
Expenses$725,495
Net Income$138,808
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 15, 2016
Return Version
2015v2.0
Gross Receipts
$870,613
Mission and Program Overview

Mission

To inspire and guide youth to build confidence for sucess in higher education.scholar' hope foundation prepares students for the academic and school social-emotional challenges of life. Our researched based and results.

El Viento Foundation, a non-profit organization, is dedicated to providing children and young adults with opportunities for success in life as responsible citizens through a long-term relationship based upon: Mutual Trust and Respect, Exemplary Character, Skills Building, Leadership, Teamwork, and Learning. We guide and coach low income, high potential students for success to and through higher education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$325,781$231,300▼ $94,481
Cash and Non-Interest-Bearing Accounts$35,459$171,605▲ $136,146
Investments in Publicly Traded Securities$49,999$149,898▲ $99,899
Prepaid Expenses and Deferred Charges-$22,807-
Land, Buildings, and Equipment, Net-$15,449-
Accounts Receivable-$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-
Inventories for Sale or Use-$0-
Total Assets$922,306$1,065,746▲ $143,440
Other Assets Total$511,067$474,687▼ $36,380
Liabilities
Other Liabilities$11,841$20,255▲ $8,414
Total Liabilities$11,841$20,255▲ $8,414
Net Assets / Fund Balance
Unrestricted Net Assets$697,859$868,385▲ $170,526
Permanently Rstr Net Assets$177,106$177,106→ $0
Temporarily Rstr Net Assets$35,500--
Total Net Assets Fund Balance$910,465$1,045,491▲ $135,026
Total Liabilities and Net Assets / Fund Balance$922,306$1,065,746▲ $143,440

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,790$2,933$9,406
Other Land Buildings$7,659-$7,659
Other Assets Org$37,856--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$442,340$504▲ $64$6,077$436,831
2014$436,517$10,719▲ $8,170$13,066$442,340
2013$386,097$2,472▲ $52,605$4,657$436,517
2012$355,495$624▲ $36,641$6,663$386,097
2011$363,796$400▼ $4,963$3,738$355,495
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Colleen a MenselExecutive DirecFT$122,371$122,371

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$609,517
Program Service Revenue
$0
Investment Income
$5,079
Other Revenue
$249,707
All Other Contributions
$569,427
Change in Net Assets
$138,808
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$444,589
Other Expenses$280,906
Total Fundraising Expense$122,349
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$270,205$12,389$11,623$294,217
Current Officers, Directors, Trustees, and Key Employees$131,022--$131,022
Advertising--$52,688$52,688
Insurance$35,399$987$3,289$39,675
Other Employee Benefits$18,600$375$375$19,350
Fees for Services Accounting-$17,101-$17,101
All Other Expenses$14,082$1,550$438$16,070
Other Expenses$24,480$2,500$13,103$13,103
Depreciation Depletion-$1,616-$1,616
Total Functional Expenses$565,636$37,510$122,349$725,495
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$6,310
Fundraising Gross Income$2,888
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Friend-Raiser$42,978$2,888$6,310$-3,422
Total Events$42,978$2,888$6,310$-3,422
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
accrued vacation and Payroll$16,946
Other Accrued Liabilities$3,309
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

There is a relationship between Jack Shaw & Ellen Shockro.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Future Members are nominated by individuals associated with the foundation, and are elected by the existing board members.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Decisions are voted and approved by the board of directors and the executive committee.

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

The Finance Committee of the BoD reviews the 990 and presents it to the BoD for their review and approval.

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

Each board member completes a Conflict of Interest Policy form each year.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The Executive Committee reviewed the following documents; Opportunityknocks.org's Wage & Benefit Report, and The Center for Non-Profit Management's Compensation and Benefits Survey Central and Southern California. The CEO's compensation was approved by the Board of Directors by independent vote upon recommendation of the Executive Committee.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

All members are volunteers and are not compensated.

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

The Organization makes its governing documents, policies, and financial statements available to the public upon request and on our Website.

Filing and Contact Details

Filer

Filer Name
El Viento Foundation
EIN
33-0905269
Phone
7148698517
Address
PO BOX 3897, Huntington Beach, CA 92605

Signing Officer

Name
Mark Czepiel
Title
Treasurer
Signed
2016-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Colleen a Mensel
Formed
2005
Legal Domicile
CA
Voting Board Members
14
Independent Board Members
14
Employees
18
Volunteers
45

Preparer

Firm
White Nelson Diehl Evans LLP
Address
2875 Michelle Drive Suite 300, Irvine, CA 92606
Preparer
Candace M Huie CPA
Phone
7149781300
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The Foundation does not believe there are any material uncertain tax positions, and accordingly, it has not recognized any liability for unrecognized tax benefits or any related interest or penalties.The Foundations tax returns from 2013 to 2015 are open to review for federal income tax purposes and tax returns from 2012 to 2015 are open to review for state income tax purposes.

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IRS990/Form990PartVIISectionAGrp/PersonNm3John Dacey
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IRS990/Form990PartVIISectionAGrp/PersonNm6Gregory Plutko EdD
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IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Executive Direc
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IRS990/Form990TFiledInd0false
IRS990/FormationYr02005
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IRS990/FundraisingDirectExpensesAmt06310
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IRS990/InsuranceGrp/FundraisingAmt03289
IRS990/InsuranceGrp/ManagementAndGeneralAmt0987
IRS990/InsuranceGrp/ProgramServicesAmt035399
IRS990/InsuranceGrp/TotalAmt039675
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt05079
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt05079
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IRS990/LoanOutstandingInd0false
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IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Our mission is to Educate, Enrich, and Empower our students to attain a college education and become productive citizens in society. Our partners include schools, service organizations, the business sector, and contributors.
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IRS990/NetAssetsOrFundBalancesEOYAmt01045491
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IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-3422
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-3782
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IRS990/OfficeExpensesGrp/TotalAmt00
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt0511067
IRS990/OtherAssetsTotalGrp/EOYAmt0474687
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0375
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0375
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt018600
IRS990/OtherEmployeeBenefitsGrp/TotalAmt019350
IRS990/OtherExpensesGrp/Desc0Outside Services
IRS990/OtherExpensesGrp/Desc1Activities and Trips
IRS990/OtherExpensesGrp/Desc2Office Supplies
IRS990/OtherExpensesGrp/Desc3Bank Charges
IRS990/OtherExpensesGrp/FundraisingAmt040833
IRS990/OtherExpensesGrp/FundraisingAmt113103
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0992
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12500
IRS990/OtherExpensesGrp/ProgramServicesAmt029605
IRS990/OtherExpensesGrp/ProgramServicesAmt142243
IRS990/OtherExpensesGrp/ProgramServicesAmt224480
IRS990/OtherExpensesGrp/TotalAmt071430
IRS990/OtherExpensesGrp/TotalAmt142243
IRS990/OtherExpensesGrp/TotalAmt226980
IRS990/OtherExpensesGrp/TotalAmt313103
IRS990/OtherLiabilitiesGrp/BOYAmt011841
IRS990/OtherLiabilitiesGrp/EOYAmt020255
IRS990/OtherRevenueMiscGrp/Desc0life insurance proceeds
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IRS990/OtherRevenueTotalAmt0253129
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt011623
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt012389
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0270205
IRS990/OtherSalariesAndWagesGrp/TotalAmt0294217
IRS990/OtherWebsiteInd0X
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IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0177106
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0177106
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt022807
IRS990/PrincipalOfficerNm0COLLEEN A MENSEL
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0625938
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt018279
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0345867
IRS990/PYOtherRevenueAmt0122390
IRS990/PYRevenuesLessExpensesAmt014455
IRS990/PYSalariesCompEmpBnftPaidAmt0406285
IRS990/PYTotalExpensesAmt0752152
IRS990/PYTotalRevenueAmt0766607
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IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0138808
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
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IRS990/RevenueAmt0634809
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0325781
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0231300
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0625938
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0495427
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0451363
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0439426
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02621671
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt05079
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt018279
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt015484
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt030456
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt017131
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt086429
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0253129
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt069254
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0322383
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.71060
IRS990ScheduleA/PublicSupportPY170Pct00.83460
IRS990ScheduleA/PublicSupportTotal170Amt02220101
IRS990ScheduleA/SubstantialContributorsTotAmt0401570
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0609517
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0625938
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0495427
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0451363
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0439426
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02621671
IRS990ScheduleA/TotalSupportAmt03124147
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt0-3422
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt053136

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.05$0.53$0.13$0.31$0.19
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.07$0.67$0.19$0.30$0.12
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.73$0.08$0.65$0.32$0.22$0.10
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.14$0.56$0.34$0.45$0.11
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.69$0.13$0.56$0.37$0.73$0.36
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.70$0.06$0.64$0.41$0.73$0.32
2016Detailed filing. Detailed filing data is available for this year.$1.07$0.02$1.05$0.86$0.73$0.14
2015Detailed filing. Detailed filing data is available for this year.$0.92$0.01$0.91$0.77$0.75$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.01$0.94$0.63
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.08$0.01$1.07$0.64
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.00$1.02$0.61
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.84$0.02$0.83$0.61