Civic Intelligence

Central Commercial District Revitalization Corporation

990 • Fiscal year 2016 • EIN 33-0932761

Jul 01, 2015 to Jun 30, 2016 • Filed on Dec 16, 2016

2222 Commercial StreetSan Diego, CA 92113

(619) 265-1931

Siviq Scores

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

Liabilities / Assets

81st percentile

0.18x

Higher debt load relative to assets than 81% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

79th percentile

0.07x

Higher debt load relative to revenue than 79% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

74th percentile

18%

Higher net margin than 74% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

82nd percentile

$18,000

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 6.2% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2016

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2016

Assets

Down

$121,866

Down $118,427 (-49%) from 2010

Net Assets

Down

$100,322

Down $130,753 (-57%) from 2010

Liabilities

Up

$21,544

Up $12,326 (+134%) from 2010

Revenue

$288,981

No earlier filing loaded for comparison.

Expenses

Down

$237,512

Down $76,004 (-24%) from 2010

Net Income

$51,469

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $240,293Liabilities 2010: $9,218Net Assets 2010: $231,0752010Assets 2016: $121,866Liabilities 2016: $21,544Net Assets 2016: $100,3222016Assets 2017: $115,048Liabilities 2017: $21,443Net Assets 2017: $93,6052017Assets 2018: $109,738Liabilities 2018: $20,174Net Assets 2018: $89,5642018Assets 2019: $83,763Liabilities 2019: $1,509Net Assets 2019: $82,2542019Assets 2020: $91,577Liabilities 2020: $2,376Net Assets 2020: $89,2012020Assets 2021: $89,938Liabilities 2021: $26,197Net Assets 2021: $63,7412021

Highlighted filing

2016

Assets$121,866
Liabilities$21,544
Net Assets$100,322

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2010: $313,5162010Revenue 2016: $288,981Expenses 2016: $237,512Net Income 2016: $51,4692016Revenue 2017: $228,782Expenses 2017: $235,499Net Income 2017: -$6,7172017Revenue 2018: $240,360Expenses 2018: $244,401Net Income 2018: -$4,0412018Revenue 2019: $244,122Expenses 2019: $251,432Net Income 2019: -$7,3102019Revenue 2020: $259,217Expenses 2020: $252,270Net Income 2020: $6,9472020Revenue 2021: $236,359Expenses 2021: $242,672Net Income 2021: -$6,3132021

Highlighted filing

2016

Revenue$288,981
Expenses$237,512
Net Income$51,469
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Dec 16, 2016
Return Version
2015v2.0
Gross Receipts
$288,981
Mission and Program Overview

Mission

To revitalize and provide maintenance and security to the central commercial maintenance assessment district, a special district funded by taxpayers who own real property within such district.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$94,202$68,790▼ $25,412
Land, Buildings, and Equipment, Net-$33,205-
Accounts Receivable$16,563$0▼ $16,563
Prepaid Expenses and Deferred Charges$10,096$3,616▼ $6,480
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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$120,861$121,866▲ $1,005
Other Assets Total-$16,255-
Liabilities
Deferred Revenue-$19,147-
Accounts Payable and Accrued Expenses$72,008$2,397▼ $69,611
Total Liabilities$72,008$21,544▼ $50,464
Net Assets / Fund Balance
Unrestricted Net Assets$48,853$100,322▲ $51,469
Total Net Assets Fund Balance$48,853$100,322▲ $51,469
Total Liabilities and Net Assets / Fund Balance$120,861$121,866▲ $1,005

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$23,919$2,657$26,576
Other Land Buildings$9,286$714$10,000
Other Assets Org$15,257--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Don ShuckettExecutive DirectorPT$18,000$18,000

Board Members and Trustees

NameTitle
Jess HaroPresident
Consuelo ZunigaVice President
James JustusVice President
Lana Cooper-jonesDirector
Randy SanksDirector
Robert LeifDirector
Tod SwankDirector
Kurt KrasneSecretary
Vincent H NotoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$43,000
Program Service Revenue
$245,921
Investment Income
$60
Other Revenue
$0
Change in Net Assets
$51,469

Audited Revenue Reconciliation

Revenue per Audited Statements
$283,922
Revenue Not Reported on Financial Statements
$5,059
Other Revenue Adjustments
$5,059
Total Revenue per Audited Statements
$283,922
Total Revenue per Form 990
$288,981
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$159,080
Other Expenses$78,432
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$107,985$11,998-$119,983
Current Officers, Directors, Trustees, and Key Employees$16,200$1,800-$18,000
Payroll Taxes$11,371$1,263-$12,634
Fees for Services Accounting$10,481$1,164-$11,645
All Other Expenses$10,228$1,136-$11,364
Other Employee Benefits$7,617$846-$8,463
Insurance$6,825$758-$7,583
Other Expenses$6,211$690-$6,901
Depreciation Depletion$3,034$337-$3,371
Office Expenses$1,218$135-$1,353
Conferences and Meetings$236$26-$262
Total Functional Expenses$213,764$23,748$0$237,512

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$237,512
Expenses per Audited Statements$232,453
Total Expenses per Audited Statements$232,453
Expenses Not Reported on Financial Statements$5,059
Other Expense Adjustments$5,059
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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 6: Explanation of Classes of Members or Shareholder

Each owner of real property in the district is a member of the organization

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

Members elect the board of directors.

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

Decisions approved by the board of directors.

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

The tax return is prepared by the independent auditor and the completed tax return is submitted to management who in turn reviews the return with the board of directors for approval prior to submission.

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

The organization's website contains copies of the articles and bylaws of the organization which contains conflict of interest rules. These rules are monitered by the board of directors.

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

There is only one executive director,who is the only management person compensated. The board reviews the executive directors's compensation. All board members are independent.

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

The organizations's website contains copies of the articles and bylaws of the organization which contain conflict of interest rules. Financial statements are mailed to the members annually.

Filing and Contact Details

Filer

Filer Name
Central Commercial District
EIN
33-0932761
Phone
6192651931
Address
2222 COMMERCIAL STREET, SAN DIEGO, CA 92113

Signing Officer

Name
Jess Haro
Title
President
Signed
2016-12-16
Discuss with paid preparer
Yes

Organization Details

Formed
2000
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
10

Preparer

Firm
Jimenez Inzunza & Company
Address
2445 Fifth Ave Ste 420, San Diego, CA 92101
Preparer
Thanh Tran
Phone
6192300707
Supplemental Narrative

Financial Statement Notes

Part XI, Line 4B: Other revenue amounts included on 990 but not included in F/S

Fundraising events - direct expenses $5059

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

Fundraising events - direct expenses $5059

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IRS990/OtherExpensesGrp/Desc2AUTO EXPENSE
IRS990/OtherExpensesGrp/Desc3MAINTENANCE SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01832
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1899
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2864
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3690
IRS990/OtherExpensesGrp/ProgramServicesAmt016492
IRS990/OtherExpensesGrp/ProgramServicesAmt18088
IRS990/OtherExpensesGrp/ProgramServicesAmt27778
IRS990/OtherExpensesGrp/ProgramServicesAmt36211
IRS990/OtherExpensesGrp/TotalAmt018324
IRS990/OtherExpensesGrp/TotalAmt18987
IRS990/OtherExpensesGrp/TotalAmt28642
IRS990/OtherExpensesGrp/TotalAmt36901
IRS990/OtherRevenueMiscGrp/BusinessCd0811000
IRS990/OtherRevenueMiscGrp/Desc0REFUNDS & REIMBURSEMENTS
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt011998
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0107985
IRS990/OtherSalariesAndWagesGrp/TotalAmt0119983
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01263
IRS990/PayrollTaxesGrp/ProgramServicesAmt011371
IRS990/PayrollTaxesGrp/TotalAmt012634
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt010096
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03616
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0811000
IRS990/ProgramServiceRevenueGrp/Desc0REIMB. FOR MAINT SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0245921
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0245921
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt062
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt066770
IRS990/PYProgramServiceRevenueAmt0246093
IRS990/PYRevenuesLessExpensesAmt01399
IRS990/PYSalariesCompEmpBnftPaidAmt0177986
IRS990/PYTotalExpensesAmt0244756
IRS990/PYTotalRevenueAmt0246155
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt051469
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0245921
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt043000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt015105
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt058105
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt060
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt062
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt059
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0106
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0178
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0465
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99960
IRS990ScheduleA/PublicSupportTotal170Amt01254545
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt0245921
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0246093
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0248465
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0231832
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0224129
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt01196440
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0288921
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0246093
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0248465
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0231832
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0239234
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01254545
IRS990ScheduleA/TotalSupportAmt01255010
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt023919
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02657
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt026576
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt05059
IRS990ScheduleD/ExpensesSubtotalAmt0232453
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0998
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt115257
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEPOSIT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1iNSURANCE PREMIUM REFIND
IRS990ScheduleD/OtherExpensesNotIncludedAmt05059
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09286
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0714
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt010000
IRS990ScheduleD/OtherRevenuesNotIncludedAmt05059
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt05059
IRS990ScheduleD/RevenueSubtotalAmt0283922
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FUNDRAISING EVENTS - DIRECT EXPENSES $5059
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EVENTS - DIRECT EXPENSES $5059
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S
IRS990ScheduleD/TotalBookValueLandBuildingsAmt033205
IRS990ScheduleD/TotalBookValueOtherAssetsAmt016255
IRS990ScheduleD/TotalExpensesPerForm990Amt0237512
IRS990ScheduleD/TotalRevenuePerForm990Amt0288981
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0283922
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0232453
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EACH OWNER OF REAL PROPERTY IN THE DISTRICT IS A MEMBER OF THE ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ELECT THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE TAX RETURN IS PREPARED BY THE INDEPENDENT AUDITOR AND THE COMPLETED TAX RETURN IS SUBMITTED TO MANAGEMENT WHO IN TURN REVIEWS THE RETURN WITH THE BOARD OF DIRECTORS FOR APPROVAL PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S WEBSITE CONTAINS COPIES OF THE ARTICLES AND BYLAWS OF THE ORGANIZATION WHICH CONTAINS CONFLICT OF INTEREST RULES. THESE RULES ARE MONITERED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THERE IS ONLY ONE EXECUTIVE DIRECTOR,WHO IS THE ONLY MANAGEMENT PERSON COMPENSATED. THE BOARD REVIEWS THE EXECUTIVE DIRECTORS'S COMPENSATION. ALL BOARD MEMBERS ARE INDEPENDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATIONS'S WEBSITE CONTAINS COPIES OF THE ARTICLES AND BYLAWS OF THE ORGANIZATION WHICH CONTAIN CONFLICT OF INTEREST RULES. FINANCIAL STATEMENTS ARE MAILED TO THE MEMBERS ANNUALLY.

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