Civic Intelligence

Foundation for Firebaugh-Las Deltas Unified Schools

EIN 46-2039127 • 501(c)3 • Firebaugh, CA

Profile

Provide scholarships for students

1976 Morris Kyle DrFirebaugh, CA 93622

www.firebaughfoundation.org

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 2025

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2025

Net Margin

81st percentile

29%

Higher net margin than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

58th percentile

2.2%

Faster asset growth than 58% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

11th percentile

-74%

Faster revenue growth than 11% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$239,450

Up $5,164 (+2.2%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

$239,450

No earlier filing loaded for comparison.

Operations
Liabilities / RevenueScore unavailableNet Margin81st percentile

Revenue

Down

$17,782

Down $49,763 (-74%) from 2024

Expenses

Up

$12,618

Up $6,025 (+91%) from 2024

Net Income

Down

$5,164

Down $55,788 (-92%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth58th percentile

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

$300K$200K$100K$0Assets 2017: $68,215Net Assets 2017: $68,2152017Assets 2018: $86,546Net Assets 2018: $86,5462018Assets 2019: $112,642Net Assets 2019: $112,6422019Assets 2020: $138,349Net Assets 2020: $138,3492020Assets 2021: $138,868Net Assets 2021: $138,8682021Assets 2022: $136,445Net Assets 2022: $136,4452022Assets 2023: $173,334Liabilities 2023: $02023Assets 2024: $234,286Liabilities 2024: $02024Assets 2025: $239,450Net Assets 2025: $239,4502025

Highlighted filing

2025

Assets$239,450
Liabilities-
Net Assets$239,450
Open 2025 Filing

Operations Trend

Revenue Growth11th percentile

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

$80K$60K$40K$20K$0-$20KRevenue 2017: $43,723Expenses 2017: $40,500Net Income 2017: $3,2232017Revenue 2018: $58,335Expenses 2018: $40,004Net Income 2018: $18,3312018Revenue 2019: $67,218Expenses 2019: $41,122Net Income 2019: $26,0962019Revenue 2020: $68,093Expenses 2020: $42,386Net Income 2020: $25,7072020Revenue 2021: $17,835Expenses 2021: $17,316Net Income 2021: $5192021Revenue 2022: $6,617Expenses 2022: $9,040Net Income 2022: -$2,4232022Revenue 2023: $46,364Expenses 2023: $9,475Net Income 2023: $36,8892023Revenue 2024: $67,545Expenses 2024: $6,593Net Income 2024: $60,9522024Revenue 2025: $17,782Expenses 2025: $12,618Net Income 2025: $5,1642025

Highlighted filing

2025

Revenue$17,782
Expenses$12,618
Net Income$5,164
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$239,450
Liabilities
-
Net assets
$239,450
Revenue
$17,782
Expenses
$12,618
Net income
$5,164
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.39$2.39$0.18$0.13$0.05
2024Summary only. Only limited summary data is available for this year.$2.34$0.00$0.68$0.07$0.61
2023Summary only. Only limited summary data is available for this year.$1.73$0.00$0.46$0.09$0.37
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.36$1.36$0.07$0.09$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.39$1.39$0.18$0.17$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.38$1.38$0.68$0.42$0.26
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.13$1.13$0.67$0.41$0.26
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.87$0.87$0.58$0.40$0.18
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.68$0.68$0.44$0.41$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 16, 2025
Return Version
2024v5.2
Gross Receipts
$108,732
Mission and Program Overview

Mission

Provide scholarships for students

Program Services

DescriptionGrantsExpenses
PROVIDE SCHOLARSHIPS FOR STUDENTS$12,000$618
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
RoseMary Parga DuranPresident & CEO-$0--
Carol CoelhoDirector-$0--
Sergio ContrerasDirector-$0--
Fernando CampaDirector-$0--
Ronald ParkerDirector-$0--
Susan RamirezDirector-$0--
Maria CalderonTreasurer-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraiser$77,478$77,478$66,739$10,739
Book Fair$8,734$8,734$6,535$2,199
Total Events$86,212$86,212$90,950$-4,738
Filing and Contact Details

Filer

Filer Name
Foundation for Firebaugh-Las Deltas
EIN
46-2039127
Phone
5596591476
Address
1976 Morris Kyle Dr, Firebaugh, CA 93622

Signing Officer

Name
RoseMary Parga Duran
Title
President & CEO
Signed
2025-10-16
Discuss with paid preparer
Yes

Preparer

Firm
Linger Peterson & Shrum
Address
575 E Locust Ave Suite 302, Fresno, CA 93720
Preparer
Bret D Harrison CPA
Phone
5594388740
Supplemental Narrative

Additional Explanations

Grants and Similar Amounts Paid In Excess of $5,000.1

“Class of Activity: SCHOLARSHIP | Donee's Name: Merit Scholarships | Donee's Address: 1976 MORRIS KYLE DRIVE FIREBAUGH CA 93622 | Relationship of Donee: NONE | Cash Amount Given: $12000”

Other Expenses.1

“Tax Expenses $50”

Other Expenses.2

“BANK CHARGES $48”

Raw XML Appendix175 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Maria Calderon
IRS990EZ/BooksInCareOfDetail/PhoneNum05596591476
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01976 Morris Kyle Dr
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Firebaugh
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0936229711
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0234286
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0239450
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt022520
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt05164
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0520
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0234286
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0239450
IRS990EZ/FundraisingGrossIncomeAmt086212
IRS990EZ/GrantsAndSimilarAmountsPaidAmt012000
IRS990EZ/GrossReceiptsAmt0108732
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0234286
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0239450
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0234286
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0239450
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0RoseMary Parga Duran
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Carol Coelho
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Sergio Contreras
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Fernando Campa
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Ronald Parker
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Susan Ramirez
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6Maria Calderon
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President & CEO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt098
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE SCHOLARSHIPS FOR STUDENTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE SCHOLARSHIPS FOR STUDENTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt012000
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0618
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt090950
IRS990EZ/SpecialEventsNetIncomeLossAmt0-4738
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt012618
IRS990EZ/TotalProgramServiceExpensesAmt0618
IRS990EZ/TotalRevenueAmt017782
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.firebaughfoundation.org
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt022520
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt033362
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt037650
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt016575
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt017835
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0127942
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0127942
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt022520
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt033362
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt037650
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt016575
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt017835
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0127942
IRS990ScheduleA/TotalSupportAmt0127942
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
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt090950
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISER
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0BOOK FAIR
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt017676
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt017676
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt077478
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt08734
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt086212
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt077478
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt08734
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt086212
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-4738
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt073274
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt066739
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt06535
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Class of Activity: SCHOLARSHIP | Donee's Name: Merit Scholarships | Donee's Address: 1976 MORRIS KYLE DRIVE FIREBAUGH CA 93622 | Relationship of Donee: NONE | Cash Amount Given: $12000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Tax Expenses $50
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BANK CHARGES $48
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Grants and Similar Amounts Paid In Excess of $5,000.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.2
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RoseMary Parga Duran
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President & CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Foundation for Firebaugh-Las Deltas
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Unified Schools
ReturnHeader/Filer/BusinessNameControlTxt0FOUN
ReturnHeader/Filer/EIN0462039127
ReturnHeader/Filer/PhoneNum05596591476
ReturnHeader/Filer/USAddress/AddressLine1Txt01976 Morris Kyle Dr
ReturnHeader/Filer/USAddress/CityNm0Firebaugh
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093622
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0811342570
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Linger Peterson & Shrum
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0575 E Locust Ave Suite 302
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Fresno
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093720
ReturnHeader/PreparerPersonGrp/PhoneNum05594388740
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Bret D Harrison CPA
ReturnHeader/ReturnTs02025-10-16T17:17:25-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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