Civic Intelligence

Fresno Ideaworks

990 • Fiscal year 2019 • EIN 46-1568229

Jul 01, 2018 to Jun 30, 2019 • Filed on Jul 20, 2020

1730 H StreetFresno, CA 93721

(559) 840-8749

Siviq Scores

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

Liabilities / Assets

90th percentile

0.76x

Higher debt load relative to assets than 90% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

96th percentile

3.93x

Higher debt load relative to revenue than 96% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

77th percentile

20%

Higher net margin than 77% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

51st percentile

$785

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

98th percentile

389%

Faster asset growth than 98% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

76th percentile

26%

Faster revenue growth than 76% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$554,873

Up $441,309 (+389%) from 2018

Net Assets

$134,895

No earlier filing loaded for comparison.

Liabilities

Up

$419,978

Up $418,081 (+22039%) from 2018

Revenue

Up

$106,932

Up $21,868 (+26%) from 2018

Expenses

Up

$85,436

Up $54,935 (+180%) from 2018

Net Income

Down

$21,496

Down $33,067 (-61%) from 2018

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2015: $19,125Liabilities 2015: $3642015Assets 2016: $40,418Liabilities 2016: $1,3912016Assets 2017: $57,858Liabilities 2017: $1,070Net Assets 2017: $56,7882017Assets 2018: $113,564Liabilities 2018: $1,8972018Assets 2019: $554,873Liabilities 2019: $419,978Net Assets 2019: $134,8952019Assets 2020: $556,669Liabilities 2020: $419,467Net Assets 2020: $137,2022020Assets 2021: $581,715Liabilities 2021: $417,889Net Assets 2021: $163,8262021Assets 2022: $562,930Liabilities 2022: $405,737Net Assets 2022: $157,1932022Assets 2023: $555,266Liabilities 2023: $390,622Net Assets 2023: $164,6442023Assets 2024: $642,954Liabilities 2024: $400,277Net Assets 2024: $242,6772024

Highlighted filing

2019

Assets$554,873
Liabilities$419,978
Net Assets$134,895

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2015: $36,708Expenses 2015: $27,180Net Income 2015: $9,5282015Revenue 2016: $61,802Expenses 2016: $41,936Net Income 2016: $19,8662016Revenue 2017: $76,514Expenses 2017: $58,753Net Income 2017: $17,7612017Revenue 2018: $85,064Expenses 2018: $30,501Net Income 2018: $54,5632018Revenue 2019: $106,932Expenses 2019: $85,436Net Income 2019: $21,4962019Revenue 2020: $44,428Expenses 2020: $38,954Net Income 2020: $5,4742020Revenue 2021: $113,016Expenses 2021: $90,230Net Income 2021: $22,7862021Revenue 2022: $102,181Expenses 2022: $107,994Net Income 2022: -$5,8132022Revenue 2023: $119,866Expenses 2023: $112,726Net Income 2023: $7,1402023Revenue 2024: $215,209Expenses 2024: $132,519Net Income 2024: $82,6902024

Highlighted filing

2019

Revenue$106,932
Expenses$85,436
Net Income$21,496
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jul 20, 2020
Return Version
2018v3.0
Gross Receipts
$106,932
Mission and Program Overview

Mission

Teach skills and provide equipment and support to learn. Providing a community makerspace with tools and machines and teach skills through a unique hands-on approach. To foster collaboration and empower our community to develop entrepreneurial skills.

Teach skills and provide equipment and support to learn.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$14,819$486,179▲ $471,360
Cash and Non-Interest-Bearing Accounts$100,222$52,939▼ $47,283
Prepaid Expenses and Deferred Charges$1,901$5,348▲ $3,447
Accounts Receivable$2,852$4,514▲ $1,662
Inventories for Sale or Use$2,849$2,410▼ $439
Loans From Officers Directors$0$0→ $0
Total Assets$124,073$554,873▲ $430,800
Other Assets Total$1,430$3,483▲ $2,053
Liabilities
Mortgage Notes Payable Secured by Investment Property-$409,766-
Accounts Payable and Accrued Expenses$6,459$5,168▼ $1,291
Deferred Revenue$1,874$4,039▲ $2,165
Other Liabilities$583$1,005▲ $422
Grants Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$8,916$419,978▲ $411,062
Net Assets / Fund Balance
Unrestricted Net Assets$115,157$129,895▲ $14,738
Temporarily Rstr Net Assets$0$5,000▲ $5,000
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$115,157$134,895▲ $19,738
Total Liabilities and Net Assets / Fund Balance$124,073$554,873▲ $430,800

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$438,870$5,699$444,569
Land$35,000-$35,000
Equipment$12,309$18,498$30,807
Other Land Buildings$0$0$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Employees

NameTitleBaseTotal
Jasmine SimkinsTreasurer$785$785

Board Members and Trustees

NameTitle
Nathan StottPresident
Dave WoodDirector
Janelle OzeranDirector
Joshua HousesrDirector
Steve PopenoeDirector
David MenendianSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$27,302
Program Service Revenue
$79,114
Investment Income
$0
Other Revenue
$516
All Other Contributions
$27,302
Change in Net Assets
$21,496
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$77,413
Salaries, Compensation, and Employee Benefits$8,023
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$32,431$327$0$32,758
Depreciation Depletion$13,839$570$0$14,409
Other Salaries and Wages$7,218$0$0$7,218
Fees for Services Other$5,163$0$0$5,163
Insurance$0$1,722$0$1,722
All Other Expenses$1,604$0$0$1,604
Fees for Services Accounting$1,147$127$0$1,274
Other Expenses$1,095$0$0$1,095
Information Technology$855$95$0$950
Payroll Taxes$805$0$0$805
Office Expenses$0$518$0$518
Total Functional Expenses$81,706$3,730$0$85,436
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sales Tax Payable$663
State Payroll Liabilities$342
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
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, Section A, Line 6

Members have voting rights to choose directors, change bylaws, and dissolve the organization.

Form 990, Part VI, Section A, Line 7A

Members elect directors at the annual meeting. They also have the right to elect a director to a vacancy if the board did not fill it.

Form 990, Part VI, Section A, Line 7B

Members have the right to vote on the disposition of all or substantially all of the corporation's assets, any merger, and any election to dissolve the corporation.

Form 990, Part VI, Section B, Line 11B

A pdf of the 990 was emailed to the Board and the Finance Committee. It was filed after review by the Finance Committee and the president.

Form 990, Part VI, Section C, Line 19

Governing documents are available upon request or on guidestar.org. Conflict of interest policy, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Fresno Ideaworks
EIN
46-1568229
Phone
5598408749
Address
1730 H Street, Fresno, CA 93721

Signing Officer

Name
Janelle Ozeran
Title
President
Phone
5598408749
Signed
2020-07-20

Organization Details

Principal Officer
Janelle Ozeran
Formed
2012
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
7
Volunteers
28
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 19

Transferred the 2017 return information to follow form instructions, but Ending Balance for 2017 does not match Beginning Balance for 2018 due to input errors to Quickbooks Online by volunteers. Tax returns were completed using Quickbooks data before errors were discovered or corrected. Past returns with significant errors will be amended this year.

Form 990, Part IX, Line 24E

Colume B - $1604 member expenses

Form 990, Part X, Line 15

Part X, Line 15. $1430 is Undeposited Funds

Form 990, Part XI, Line 9

($1758) difference in fund balance due to input errors. Leaving now so can file now, will correct later and amend.

Raw XML AppendixShowing 400 of 524 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.

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IRS990/ProgramServiceRevenueGrp/Desc0Makerspace workshop
IRS990/ProgramServiceRevenueGrp/Desc1Public Classes
IRS990/ProgramServiceRevenueGrp/Desc2Private Classes
IRS990/ProgramServiceRevenueGrp/Desc3Outreach Events
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IRS990/ProgSrvcAccomActy2Grp/Desc0Public classes offered in the same disciplines as listed above for the Makerspace. Classes are hands-on concentrated classes that provide the student with skills and confidence to continue on to more advanced work. There were 188 students in paid Public classes. Those students that were not members, returned with a free month of membership to practice and create more. Free drop-in focus nights were also offered (Metal Mondays, Tech Tuesdays, Wooly Wednesdays, 3D Thursdays, Sawdust Sundays) with approximately 432 attendees total attended.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Private classes are offered to organizations in the disciplines of their choosing. These are often enrichment classes for elementary to secondary students. Students gain confidence and skills to inspire them to explore available careers in industrial arts. Sessions were held for charter schools in robotics, woodworking, ceramics, bike repair, and skateboard making. Small groups rotated so that each received more individual instruction. Forty youth attended: high school students attended a Spring semester and 4-5 graders attended a Fall session.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0Outreach events bring together the community in a fun, interactive event to learn about various STEAM topics. Fresno Ideaworks hosted an annual Pi Day celebrating the number Pi (3.14) and Raspberry Pi TM microcomputers with over 75 attending. Activities for all ages are offered. Monthly ArtHop drew in estimated 200 people to see local art and watch demonstrations. Santa's workshop downtown drew over 1000 families who created maker themed craft kits and had photos with Santa Claus.
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