Civic Intelligence

Borrego Festivals Foundation

EIN 46-1232990 • 501(c)3 • Borrego Springs, CA

Profile

Borrego Festivals Foundation has been created as a California Nonprofit Public Benefit Corporation with the educational and charitable purpose of funding, organizing, and promoting sports and recreation, visual and performing arts, volunteer motivation and leadership development projects, and other programs that contribute to civic, cultural and educational advancement of Borrego Springs and its area communities.

PO Box 420Borrego Springs, CA 92004

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

44th percentile

-0.1%

Higher net margin than 44% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

15th percentile

-61%

Faster asset growth than 15% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2024

Revenue Growth

44th percentile

-6.5%

Faster revenue growth than 44% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$1,016

Down $132 (-11%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$1,016

Down $59 (-5.5%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin44th percentile

Revenue

Down

$39,889

Down $8,131 (-17%) from 2023

Expenses

Down

$39,948

Down $42,141 (-51%) from 2023

Net Income

Up

-$59

Up $34,010 (+100%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth15th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60K$40K$20K$0Assets 2013: $800Liabilities 2013: $02013Assets 2014: $13,220Liabilities 2014: $1,854Net Assets 2014: $11,3662014Assets 2015: $25,057Liabilities 2015: $4,998Net Assets 2015: $20,0592015Assets 2016: $47,744Liabilities 2016: $781Net Assets 2016: $46,9632016Assets 2017: $46,448Liabilities 2017: $3,072Net Assets 2017: $43,3762017Assets 2018: $39,825Liabilities 2018: $1,165Net Assets 2018: $38,6602018Assets 2019: $27,112Liabilities 2019: $5,997Net Assets 2019: $21,1152019Assets 2020: $10,011Liabilities 2020: $55Net Assets 2020: $9,9562020Assets 2021: $16,592Liabilities 2021: $0Net Assets 2021: $16,5922021Assets 2022: $35,567Liabilities 2022: $423Net Assets 2022: $35,1442022Assets 2023: $1,148Liabilities 2023: $73Net Assets 2023: $1,0752023Assets 2024: $1,016Net Assets 2024: $1,0162024

Highlighted filing

2024

Assets$1,016
Liabilities-
Net Assets$1,016
Open 2024 Filing

Operations Trend

Revenue Growth44th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2013: $13,288Expenses 2013: $12,488Net Income 2013: $8002013Revenue 2014: $14,196Expenses 2014: $3,630Net Income 2014: $10,5662014Revenue 2015: $97,660Expenses 2015: $88,967Net Income 2015: $8,6932015Revenue 2016: $81,752Expenses 2016: $54,848Net Income 2016: $26,9042016Revenue 2017: $95,114Expenses 2017: $98,701Net Income 2017: -$3,5872017Revenue 2018: $111,323Expenses 2018: $116,039Net Income 2018: -$4,7162018Revenue 2019: $65,373Expenses 2019: $82,918Net Income 2019: -$17,5452019Revenue 2020: $35,344Expenses 2020: $46,503Net Income 2020: -$11,1592020Revenue 2021: $48,783Expenses 2021: $42,147Net Income 2021: $6,6362021Revenue 2022: $75,135Expenses 2022: $56,583Net Income 2022: $18,5522022Revenue 2023: $48,020Expenses 2023: $82,089Net Income 2023: -$34,0692023Revenue 2024: $39,889Expenses 2024: $39,948Net Income 2024: -$592024

Highlighted filing

2024

Revenue$39,889
Expenses$39,948
Net Income-$59
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,016
Liabilities
-
Net assets
$1,016
Revenue
$39,889
Expenses
$39,948
Net income
-$59
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.01$0.01$0.40$0.40$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.48$0.82$0.34
2022Detailed filing. Detailed filing data is available for this year.$0.36$0.00$0.35$0.75$0.57$0.19
2021Detailed filing. Detailed filing data is available for this year.$0.17$0.00$0.17$0.49$0.42$0.07
2020Detailed filing. Detailed filing data is available for this year.$0.10$0.00$0.10$0.35$0.47$0.11
2019Detailed filing. Detailed filing data is available for this year.$0.27$0.06$0.21$0.65$0.83$0.18
2018Detailed filing. Detailed filing data is available for this year.$0.40$0.01$0.39$1.11$1.16$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.46$0.03$0.43$0.95$0.99$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.48$0.01$0.47$0.82$0.55$0.27
2015Detailed filing. Detailed filing data is available for this year.$0.25$0.05$0.20$0.98$0.89$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.13$0.02$0.11$0.14$0.04$0.11
2013Summary only. Only limited summary data is available for this year.$0.01$0.00$0.13$0.12$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 11, 2025
Return Version
2024v5.2
Gross Receipts
$39,889
Mission and Program Overview

Mission

Borrego Festivals Foundation has been created as a California Nonprofit Public Benefit Corporation with the educational and charitable purpose of funding, organizing, and promoting sports and recreation, visual and performing arts, volunteer motivation and leadership development projects, and other programs that contribute to civic, cultural and educational advancement of Borrego Springs and its area communities.

Program Services

DescriptionGrantsExpenses
The Festival Foundation sponsors the Borrego Days community event held by the Borrego Chamber of Commerce to contribute to civic, cultural and educational advancement of Borrego Springs and its area communities.$38,906-
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dan WrightPresident & CEO-$0--
Fred JeeVice President-$0--
Matthew NothelferDirector-$0--
Alicia WszelakiDirector-$0--
Francois RhodesDirector-$0--
Carol Macy-BrandinDirector-$0--
Filing and Contact Details

Filer

Filer Name
Borrego Festivals Foundation
EIN
46-1232990
Phone
7607675555
Address
PO Box 420, Borrego Springs, CA 92004

Signing Officer

Name
Fred Jee
Title
Vice President
Signed
2025-09-11
Discuss with paid preparer
Yes

Preparer

Firm
Luers & Dyer CPAs LLP
Address
PO Box 1934, Julian, CA 92036
Preparer
Rebecca Duplissey Luers CPA
Phone
7607650343
Supplemental Narrative

Additional Explanations

Grants and Similar Amounts Paid In Excess of $5,000.2

“| Donee's Name: Borrego Springs Chamber of Commerce | Donee's Address: PO Box 420 Borrego Springs CA 92004 | Relationship of Donee: N/A | Cash Amount Given: $38906”

Other Expenses.1

“Business filing fees $25”

Total Liabilities.1

“Sales Tax Payable - Beginning $73 Sales Tax Payable - Ending $0”

Raw XML Appendix156 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 420
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Borrego Springs
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd092004
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt01148
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt01016
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-59
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01017
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
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IRS990EZ/Form990TotalAssetsGrp/EOYAmt01016
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt038906
IRS990EZ/GrossReceiptsAmt039889
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt085
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt01075
IRS990EZ/NetAssetsOrFundBalancesEOYAmt01016
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt01075
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt01016
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Dan Wright
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Fred Jee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Matthew Nothelfer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Alicia Wszelaki
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Francois Rhodes
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Carol Macy-Brandin
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President & CEO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt025
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Borrego Festivals Foundation has been created as a California Nonprofit Public Benefit Corporation with the educational and charitable purpose of funding, organizing, and promoting sports and recreation, visual and performing arts, volunteer motivation and leadership development projects, and other programs that contribute to civic, cultural and educational advancement of Borrego Springs and its area communities.
IRS990EZ/ProgramServiceRevenueAmt039804
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IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt038906
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt073
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt039948
IRS990EZ/TotalRevenueAmt039889
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt036580
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt026370
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt028350
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt032718
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt035344
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0159362
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0159362
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt035344
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0159362
IRS990ScheduleA/TotalSupportAmt0159362
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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0| Donee's Name: Borrego Springs Chamber of Commerce | Donee's Address: PO Box 420 Borrego Springs CA 92004 | Relationship of Donee: N/A | Cash Amount Given: $38906
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Business filing fees $25
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Sales Tax Payable - Beginning $73 Sales Tax Payable - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Grants and Similar Amounts Paid In Excess of $5,000.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Total Liabilities.1
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Fred Jee
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Vice President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Borrego Festivals Foundation
ReturnHeader/Filer/BusinessNameControlTxt0BORR
ReturnHeader/Filer/EIN0461232990
ReturnHeader/Filer/PhoneNum07607675555
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 420
ReturnHeader/Filer/USAddress/CityNm0Borrego Springs
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092004
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0760778423
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Luers & Dyer CPAs LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 1934
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Julian
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092036
ReturnHeader/PreparerPersonGrp/PhoneNum07607650343
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Rebecca Duplissey Luers CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-09-11T17:00:16-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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