Civic Intelligence

Building Resilient Communities

990 • Fiscal year 2023 • EIN 46-2844712

Jan 01, 2023 to Dec 31, 2023 • Filed on May 14, 2024

301 9th StreetRedlands, CA 92374

(909) 283-6872

Siviq Scores

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

Liabilities / Assets

85th percentile

0.42x

Higher debt load relative to assets than 85% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

67th percentile

0.09x

Higher debt load relative to revenue than 67% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

48th percentile

3.4%

Higher net margin than 48% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

82nd percentile

$83,200

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 9.8% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

96th percentile

188%

Faster asset growth than 96% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

75th percentile

35%

Faster revenue growth than 75% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$180,054

Up $117,494 (+188%) from 2022

Net Assets

Up

$103,951

Up $52,971 (+104%) from 2022

Liabilities

Up

$76,103

Up $64,523 (+557%) from 2022

Revenue

Up

$847,260

Up $221,070 (+35%) from 2022

Expenses

Up

$818,253

Up $209,529 (+34%) from 2022

Net Income

Up

$29,007

Up $11,541 (+66%) from 2022

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2020: $37,263Liabilities 2020: $0Net Assets 2020: $37,2632020Assets 2021: $43,946Liabilities 2021: $10,383Net Assets 2021: $33,5632021Assets 2022: $62,560Liabilities 2022: $11,580Net Assets 2022: $50,9802022Assets 2023: $180,054Liabilities 2023: $76,103Net Assets 2023: $103,9512023Assets 2024: $83,577Liabilities 2024: $48,921Net Assets 2024: $34,6562024

Highlighted filing

2023

Assets$180,054
Liabilities$76,103
Net Assets$103,951

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2020: $137,111Expenses 2020: $132,140Net Income 2020: $4,9712020Revenue 2021: $241,389Expenses 2021: $245,089Net Income 2021: -$3,7002021Revenue 2022: $626,190Expenses 2022: $608,724Net Income 2022: $17,4662022Revenue 2023: $847,260Expenses 2023: $818,253Net Income 2023: $29,0072023Revenue 2024: $580,838Expenses 2024: $622,782Net Income 2024: -$41,9442024

Highlighted filing

2023

Revenue$847,260
Expenses$818,253
Net Income$29,007
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 14, 2024
Return Version
2023v5.1
Gross Receipts
$847,260
Mission and Program Overview

Mission

Building Resilient Communities advocates for and provides resources, tools, and education to disadvantaged and vulnerable communities to prepare for and overcome disasters. We equip families and youth, community and faith-based organizations, small businesses and government.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable-$109,897-
Rtn Earn Endowment Incm Other Fnds$50,880$103,951▲ $53,071
Cash and Non-Interest-Bearing Accounts$24,780$57,555▲ $32,775
Loans From Officers Directors-$25,000-
Savings and Temporary Cash Investments$33,910$10,412▼ $23,498
Land, Buildings, and Equipment, Net$1,866$1,866→ $0
Inventories for Sale or Use$324$324→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$100$0▼ $100
Total Assets$62,560$180,054▲ $117,494
Other Assets Total$1,680--
Liabilities
Other Liabilities$11,580$39,619▲ $28,039
Accounts Payable and Accrued Expenses-$11,484-
Total Liabilities$11,580$76,103▲ $64,523
Net Assets / Fund Balance
Total Net Assets Fund Balance$50,980$103,951▲ $52,971
Total Liabilities and Net Assets / Fund Balance$62,560$180,054▲ $117,494

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,866--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Debra J WilliamsCEOFT$83,200$83,200

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$847,260
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$141,380
Change in Net Assets
$29,007
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$562,729
Other Expenses$255,524
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$409,057$24,789$0$433,846
Other Expenses$105,273$0$0$105,273
Current Officers, Directors, Trustees, and Key Employees$75,520$7,680$0$83,200
All Other Expenses$58,873$5,238$0$64,111
Payroll Taxes$40,831$2,606$0$43,437
Occupancy$17,298$1,922$0$19,220
Advertising$0$18,501$0$18,501
Office Expenses$11,633$1,293$0$12,926
Fees for Services Accounting$0$7,750$0$7,750
Travel$6,737$0$0$6,737
Fees for Services Management$0$6,553$0$6,553
Insurance$0$3,009$0$3,009
Other Employee Benefits$2,246$0$0$2,246
Total Functional Expenses$738,812$79,441$0$818,253
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Debra WilliamsExecutive DirectorWorking Capital Loan to the OrganizationNo$25,000

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$25,000-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$23,118
State Payroll Taxes$2,777
San Bernardino County Payable$93
Retirement Savings Deduction Plan$55
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 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Building Resilient Communities
EIN
46-2844712
Phone
9092836872
Address
301 9th Street, Redlands, CA 92374

Signing Officer

Name
Debra J Williams
Title
CEO
Phone
9092836872
Signed
2024-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Debra J Williams
Formed
2013
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
8
Employees
16
Volunteers
12

Preparer

Firm
James R Riley CPA
Address
10902 New England Dr, Clinton, MD 20735
Preparer
James R Riley
Phone
9092606830
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The Form 990 will be emailed to all members to review. Each board member will sign an acknowlegement for stating they have received it.

Pt VI, Line 12C

The Board members must sign an acknowledge of conflicts or no conflicts on an annual basis

Pt VI, Line 15B

The HR Director researches the compensation process and makes recommendations to the CEO and Board President. Board approves the compensation.

Pt VI, Line 15A

The Board works with the HR Director and votes on the compensation for the CEO.

Pt XI

Other Changes to net assets. This adjustment of $23,864 is due to change in accounting method from cash to accrual basis.

Pt XII, Line 1

Change of accounting method from cash to accrual to more properly reflect activity in the organization.

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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt04
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt03
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt014
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt021
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt01920793
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0847260
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0626186
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0241389
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0137108
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt068850
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01920793
IRS990ScheduleA/TotalSupportAmt01920814
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt01866
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt01866
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt013576
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02777
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt193
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt223118
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt355
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0State Payroll Taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1San Bernardino County Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Payroll Liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Retirement Savings Deduction Plan
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01866
IRS990ScheduleD/TotalLiabilityAmt039619
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Debra Williams
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Executive Director
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt025000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Working Capital Loan to the Organization
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt025000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Working Capital
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt025000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Debra Williams
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Executive Director
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt025000
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 will be emailed to all members to review. Each board member will sign an acknowlegement for stating they have received it.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board members must sign an acknowledge of conflicts or no conflicts on an annual basis
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The HR Director researches the compensation process and makes recommendations to the CEO and Board President. Board approves the compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Board works with the HR Director and votes on the compensation for the CEO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Other Changes to net assets. This adjustment of $23,864 is due to change in accounting method from cash to accrual basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Change of accounting method from cash to accrual to more properly reflect activity in the organization.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt XII, Line 1
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt062560
IRS990/TotalAssetsEOYAmt0180054
IRS990/TotalAssetsGrp/BOYAmt062560
IRS990/TotalAssetsGrp/EOYAmt0180054
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0847260
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt079441
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0738812
IRS990/TotalFunctionalExpensesGrp/TotalAmt0818253
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt011580
IRS990/TotalLiabilitiesEOYAmt076103
IRS990/TotalLiabilitiesGrp/BOYAmt011580
IRS990/TotalLiabilitiesGrp/EOYAmt076103
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt050980
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0103951
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0738812
IRS990/TotalReportableCompFromOrgAmt083200
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0847260
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt062560
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0180054
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt06737
IRS990/TravelGrp/TotalAmt06737
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X

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