Liabilities / Assets
77th percentile
Higher debt load relative to assets than 77% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
77th percentile
Higher debt load relative to assets than 77% of similar nonprofits.
Liabilities / Revenue
61st percentile
Higher debt load relative to revenue than 61% of similar nonprofits.
Net Margin
8th percentile
Higher net margin than 8% of similar nonprofits.
Top Officer Pay
78th percentile
Higher top officer pay than 78% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
3rd percentile
Faster asset growth than 3% of similar nonprofits.
Revenue Growth
16th percentile
Faster revenue growth than 16% of similar nonprofits.
Assets
Down$1,148
Down $34,419 (-97%) from 2022
Net Assets
Down$1,075
Down $34,069 (-97%) from 2022
Liabilities
Down$73
Down $350 (-83%) from 2022
Revenue
Down$48,020
Down $27,115 (-36%) from 2022
Expenses
Up$82,089
Up $25,506 (+45%) from 2022
Net Income
Down-$34,069
Down $52,621 (-284%) from 2022
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.
| Description | Grants | Expenses |
|---|---|---|
| The Festival Foundation sponsors the Borrego Film Festival to contribute to civic, cultural and educational advancement of Borrego Springs and its area communities. | $12,830 | $55,500 |
| 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. | - | $25,000 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Dan Wright | President & CEO | - | $0 | - | - |
| Fred Jee | Vice President | - | $0 | - | - |
| Matthew Nothelfer | Director | - | $0 | - | - |
| Alicia Wszelaki | Director | - | $0 | - | - |
| Francois Rhodes | Director | - | $0 | - | - |
| Carol Macy-Brandin | Director | - | $0 | - | - |
“| Donee's Name: Borrego Springs Film Institute | Donee's Address: PO Box 756 Borrego Springs CA 92004 | Cash Amount Given: $12830”
“Depreciation $49”
“Film Festival Expenses $42597”
“Borrego Days sponsorship $25000”
“Merchant Service Fees $304”
“Bankcard Fees $139”
“Business filing fees $80”
“Sales Tax $73”
“Machinery and Equipment - Beginning $49 Machinery and Equipment - Ending $0”
“Sales Tax Payable - Beginning $214 Sales Tax Payable - Ending $73”
“Credit Card Liability - Beginning $209 Credit Card Liability - Ending $0”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Fred Jee |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7607675555 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO Box 420 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Borrego Springs |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 92004 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 35518 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 1148 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -34069 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 922 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 35567 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 1148 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 12830 |
| IRS990EZ/GrossReceiptsAmt | 0 | 48020 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 28 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 35144 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 1075 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 35144 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 1075 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Dan Wright |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Fred Jee |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Matthew Nothelfer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Alicia Wszelaki |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | Francois Rhodes |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | Carol Macy-Brandin |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President & CEO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Vice President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Director |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 49 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 68242 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | 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. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 95 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 47992 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | 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. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | The Festival Foundation sponsors the Borrego Film Festival to contribute to civic, cultural and educational advancement of Borrego Springs and its area communities. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 12830 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 25000 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 55500 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 423 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 73 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 82089 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 80500 |
| IRS990EZ/TotalRevenueAmt | 0 | 48020 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 26370 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 28350 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 32718 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 35344 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 65373 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 188155 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 188155 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 26370 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 28350 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 32718 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 35344 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 65373 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 188155 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 188155 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | | Donee's Name: Borrego Springs Film Institute | Donee's Address: PO Box 756 Borrego Springs CA 92004 | Cash Amount Given: $12830 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Depreciation $49 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Film Festival Expenses $42597 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Borrego Days sponsorship $25000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Merchant Service Fees $304 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Bankcard Fees $139 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Business filing fees $80 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Sales Tax $73 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Machinery and Equipment - Beginning $49 Machinery and Equipment - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Sales Tax Payable - Beginning $214 Sales Tax Payable - Ending $73 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Credit Card Liability - Beginning $209 Credit Card Liability - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Grants and Similar Amounts Paid In Excess of $5,000.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1009 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.7 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Assets.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Total Liabilities.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Total Liabilities.2 |
| ReturnHeader/BuildTS | 0 | 2024-08-08 14:25:15Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Fred Jee |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Vice President |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-08-17 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Borrego Festivals Foundation |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BORR |
| ReturnHeader/Filer/EIN | 0 | 461232990 |
| ReturnHeader/Filer/PhoneNum | 0 | 7607675555 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO Box 420 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Borrego Springs |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 92004 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 760778423 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Luers & Dyer CPAs LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO Box 1934 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Julian |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 92036 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7607650343 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Rebecca Duplissey Luers CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2024-08-20T12:52:21-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-12-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
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Displayed year
2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.