Civic Intelligence

Laurel District Association

990 • Fiscal year 2015 • EIN 36-4582184

Jan 01, 2015 to Dec 31, 2015 • Filed on Jul 07, 2016

4222 MacArthur BlvdOakland, CA 94619

(510) 531-0600

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

24th percentile

-9.0%

Higher net margin than 24% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

84th percentile

$23,167

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 12.6% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

22nd percentile

-17%

Faster asset growth than 22% of similar nonprofits.

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

Revenue Growth

93rd percentile

103%

Faster revenue growth than 93% of similar nonprofits.

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

Assets

Down

$83,632

Down $16,654 (-17%) from 2014

Net Assets

Down

$83,632

Down $16,654 (-17%) from 2014

Liabilities

Flat

$0

Flat from 2014

Revenue

Up

$184,592

Up $93,559 (+103%) from 2014

Expenses

Up

$201,246

Up $62,502 (+45%) from 2014

Net Income

Up

-$16,654

Up $31,057 (+65%) from 2014

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2013: $147,997Liabilities 2013: $0Net Assets 2013: $147,9972013Assets 2014: $100,286Liabilities 2014: $0Net Assets 2014: $100,2862014Assets 2015: $83,632Liabilities 2015: $0Net Assets 2015: $83,6322015Assets 2016: $86,610Liabilities 2016: $0Net Assets 2016: $86,6102016Assets 2017: $72,803Liabilities 2017: $0Net Assets 2017: $72,8032017Assets 2018: $70,775Liabilities 2018: $0Net Assets 2018: $70,7752018Assets 2019: $78,288Liabilities 2019: $0Net Assets 2019: $78,2882019Assets 2020: $154,491Liabilities 2020: $0Net Assets 2020: $154,4912020Assets 2021: $213,030Liabilities 2021: $0Net Assets 2021: $213,0302021Assets 2022: $219,066Liabilities 2022: $0Net Assets 2022: $219,0662022Assets 2023: $220,681Liabilities 2023: $0Net Assets 2023: $220,6812023Assets 2024: $209,670Liabilities 2024: $0Net Assets 2024: $209,6702024

Highlighted filing

2015

Assets$83,632
Liabilities$0
Net Assets$83,632

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2013: $178,478Expenses 2013: $138,870Net Income 2013: $39,6082013Revenue 2014: $91,033Expenses 2014: $138,744Net Income 2014: -$47,7112014Revenue 2015: $184,592Expenses 2015: $201,246Net Income 2015: -$16,6542015Revenue 2016: $177,346Expenses 2016: $174,368Net Income 2016: $2,9782016Revenue 2017: $188,414Expenses 2017: $205,141Net Income 2017: -$16,7272017Revenue 2018: $224,868Expenses 2018: $224,320Net Income 2018: $5482018Revenue 2019: $215,734Expenses 2019: $208,221Net Income 2019: $7,5132019Revenue 2020: $269,310Expenses 2020: $193,682Net Income 2020: $75,6282020Revenue 2021: $244,998Expenses 2021: $183,459Net Income 2021: $61,5392021Revenue 2022: $334,850Expenses 2022: $328,814Net Income 2022: $6,0362022Revenue 2023: $428,549Expenses 2023: $421,562Net Income 2023: $6,9872023Revenue 2024: $468,876Expenses 2024: $493,548Net Income 2024: -$24,6722024

Highlighted filing

2015

Revenue$184,592
Expenses$201,246
Net Income-$16,654
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jul 7, 2016
Return Version
2015v2.0
Gross Receipts
$229,867
Mission and Program Overview

Mission

Our mission is to revitalize the commercial corridor of the Laurel District, one of Oaklands beloved and most unique communities.

Promote improved neighborhoods through community oversight, development and activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$84,907$68,178▼ $16,729
Savings and Temporary Cash Investments$15,379$15,379→ $0
Prepaid Expenses and Deferred Charges-$75-
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-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$100,286$83,632▼ $16,654
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$100,286$83,632▼ $16,654
Total Net Assets Fund Balance$100,286$83,632▼ $16,654
Total Liabilities and Net Assets / Fund Balance$100,286$83,632▼ $16,654
Compensation and Service Providers

Employees

NameTitleBaseTotal
Daniel SwaffordExecutive Director$23,167$23,167

Board Members and Trustees

NameTitle
Jain WilliamsChairman
Joanna GritzDirector
Kevin RathDirector
Joanne Wong-LamSecretary
Dorothy OkamotoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$196,579
Program Service Revenue
$0
Investment Income
$106
Other Revenue
$-12,093
Change in Net Assets
$-16,654
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$174,872
Salaries, Compensation, and Employee Benefits$23,167
Grants and Similar Amounts Paid$3,207
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$17,375$5,792-$23,167
Other Expenses$18,424--$18,424
All Other Expenses$11,780$928-$12,708
Insurance-$5,473-$5,473
Advertising$5,419--$5,419
Grants to Domestic Individuals$3,207--$3,207
Office Expenses-$2,760-$2,760
Fees for Services Accounting-$1,510-$1,510
Travel-$46-$46
Total Functional Expenses$184,737$16,509$0$201,246
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$45,275
Fundraising Gross Income$33,182
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Street Fair$33,182$33,182$45,275$-12,093
Total Events$33,182$33,182$45,275$-12,093
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
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
No
Management duties delegated
No

Governance Explanations

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

Digital copy sent to board members before filing.

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

The organization may provide copy of governing documents and financial statements to the public upon request.

Filing and Contact Details

Filer

Filer Name
Laurel District Association
EIN
36-4582184
Phone
5105310600
Address
4222 MacArthur Blvd, Oakland, CA 94619

Signing Officer

Name
Daniel Swafford
Title
Executive Director
Signed
2016-07-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jain Williams
Formed
2005
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
100

Preparer

Firm
Iryna Ac
Address
1000 Broadway 200-G, Oakland, CA 94607
Preparer
Iryna Oreshkova CPA
Phone
5104679506
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IRS990/ProgSrvcAccomActy2Grp/Desc0District Identity and Streetscape Improvements (DISI)We place an emphasis on the marketing, branding and integration of Laurel District, so that we can foster a true sense of community and pride. Specially curated events within the Laurel help establish new connections and foster relationships. Accomplishments: Merchant Directory, LDA Website & District Logo, Building Unity & Integration Amongst Laurel Business Owners.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Community Oversight, Development and Support We collaborate with various community & residence groups, including the Neighborhood Crime Prevention Council, Laurel Village, Redwood Heights Community Group, Maxwell Park, Allendale and Brookdale. We allocate a budget for the administration of the Business Improvement District. Accomplishments: Hiring of an Executive Director, establishing leadership within the organization and key supporting roles.
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt093
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt085
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0175
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0655
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0106
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0196
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt093
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt085
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0175
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0655
IRS990ScheduleA/InvestmentIncomeCYPct00.00070
IRS990ScheduleA/InvestmentIncomePYPct00.00160
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99930
IRS990ScheduleA/PublicSupportPY509Pct00.99840
IRS990ScheduleA/PublicSupportTotal509Amt0873299
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0196579
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt097469
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0182193
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0238352
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0158706
IRS990ScheduleA/Total509Grp/TotalAmt0873299
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0196685
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt097665
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0182286
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0238437
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0158881
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0873954
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt045275
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Street Fair
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt033182
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt033182
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt033182
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt033182
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-12093
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt045275
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt045275
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Digital copy sent to board members before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization may provide copy of governing documents and financial statements to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0100286
IRS990/TotalAssetsEOYAmt083632
IRS990/TotalAssetsGrp/BOYAmt0100286
IRS990/TotalAssetsGrp/EOYAmt083632
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0196579
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt016509
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0184737
IRS990/TotalFunctionalExpensesGrp/TotalAmt0201246
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0100286
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt083632
IRS990/TotalProgramServiceExpensesAmt0184737
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt023167
IRS990/TotalRevenueGrp/ExclusionAmt0-11987
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0184592
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0100286
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt083632
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt046
IRS990/TravelGrp/TotalAmt046
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0100286
IRS990/UnrestrictedNetAssetsGrp/EOYAmt083632
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04222 MacArthur Blvd
IRS990/USAddress/CityNm0Oakland
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094619
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.laureldistrictassociation.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Daniel Swafford
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Dir.
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-07-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Laurel District Association
ReturnHeader/Filer/BusinessNameControlTxt0LAUR
ReturnHeader/Filer/EIN0364582184
ReturnHeader/Filer/PhoneNum05105310600
ReturnHeader/Filer/USAddress/AddressLine1Txt04222 MacArthur Blvd
ReturnHeader/Filer/USAddress/CityNm0Oakland
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094619

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.10$0.00$2.10$4.69$4.94$0.25
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.21$0.00$2.21$4.29$4.22$0.07
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.19$0.00$2.19$3.35$3.29$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.13$0.00$2.13$2.45$1.83$0.62
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.54$0.00$1.54$2.69$1.94$0.76
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.78$0.00$0.78$2.16$2.08$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.71$0.00$0.71$2.25$2.24$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.73$0.00$0.73$1.88$2.05$0.17
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.00$0.87$1.77$1.74$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.84$0.00$0.84$1.85$2.01$0.17
2014Detailed filing. Detailed filing data is available for this year.$1.00$0.00$1.00$0.91$1.39$0.48
2013Detailed filing. Detailed filing data is available for this year.$1.48$0.00$1.48$1.78$1.39$0.40