Civic Intelligence

San Leandro Improvement Association

990 • Fiscal year 2020 • EIN 46-3952423

Dec 01, 2019 to Nov 30, 2020 • Filed on Apr 10, 2021

384 W Estudillo Av Care Taker UnitSan Leandro, CA 94577

(510) 205-1000

Siviq Scores

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

Liabilities / Assets

94th percentile

0.99x

Higher debt load relative to assets than 94% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

94th percentile

0.94x

Higher debt load relative to revenue than 94% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

50th percentile

5.1%

Higher net margin than 50% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

98th percentile

778%

Faster asset growth than 98% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

46th percentile

-18%

Faster revenue growth than 46% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$377,267

Up $334,289 (+778%) from 2019

Net Assets

Up

$3,164

Up $20,302 (+118%) from 2019

Liabilities

Up

$374,103

Up $313,987 (+522%) from 2019

Revenue

Down

$396,251

Down $87,764 (-18%) from 2019

Expenses

Down

$375,949

Down $104,149 (-22%) from 2019

Net Income

Up

$20,302

Up $16,385 (+418%) from 2019

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2014: $124,719Liabilities 2014: $0Net Assets 2014: $124,7192014Assets 2015: $104,460Liabilities 2015: $0Net Assets 2015: $104,4602015Assets 2016: $22,245Liabilities 2016: $0Net Assets 2016: $22,2452016Assets 2017: $255,707Liabilities 2017: $283,209Net Assets 2017: -$27,5022017Assets 2018: $361,842Liabilities 2018: $382,897Net Assets 2018: -$21,0552018Assets 2019: $42,978Liabilities 2019: $60,116Net Assets 2019: -$17,1382019Assets 2020: $377,267Liabilities 2020: $374,103Net Assets 2020: $3,1642020Assets 2021: $572,676Liabilities 2021: $468,929Net Assets 2021: $103,7472021Assets 2022: $492,602Liabilities 2022: $372,281Net Assets 2022: $120,3212022Assets 2023: $617,308Liabilities 2023: $442,915Net Assets 2023: $174,3932023Assets 2024: $867,743Liabilities 2024: $665,378Net Assets 2024: $202,3652024

Highlighted filing

2020

Assets$377,267
Liabilities$374,103
Net Assets$3,164

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2014: $350,433Expenses 2014: $225,714Net Income 2014: $124,7192014Revenue 2015: $371,957Expenses 2015: $392,216Net Income 2015: -$20,2592015Revenue 2016: $388,774Expenses 2016: $470,989Net Income 2016: -$82,2152016Revenue 2017: $456,316Expenses 2017: $506,063Net Income 2017: -$49,7472017Revenue 2018: $460,768Expenses 2018: $454,321Net Income 2018: $6,4472018Revenue 2019: $484,015Expenses 2019: $480,098Net Income 2019: $3,9172019Revenue 2020: $396,251Expenses 2020: $375,949Net Income 2020: $20,3022020Revenue 2021: $486,686Expenses 2021: $386,103Net Income 2021: $100,5832021Revenue 2022: $707,677Expenses 2022: $652,467Net Income 2022: $55,2102022Revenue 2023: $909,925Expenses 2023: $855,853Net Income 2023: $54,0722023Revenue 2024: $1,141,940Expenses 2024: $1,113,968Net Income 2024: $27,9722024

Highlighted filing

2020

Revenue$396,251
Expenses$375,949
Net Income$20,302
Jump To
Filing Snapshot
Filing Period
Dec 1, 2019 to Nov 30, 2020
Signed
Apr 10, 2021
Return Version
2019v5.0
Gross Receipts
$434,878
Mission and Program Overview

Mission

The mission of the San Leandro Improvement Association is to enhance and improve the cultural, educational, economic and social values of the San Leandro community for the benefit of the general public thereby reducing the burden of government.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$4,351$377,267▲ $372,916
Land, Buildings, and Equipment, Net$38,627$0▼ $38,627
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$42,978$377,267▲ $334,289
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$61,907$247,639▲ $185,732
Deferred Revenue-$126,464-
Other Liabilities$-1,791--
Total Liabilities$60,116$374,103▲ $313,987
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-17,138$3,164▲ $20,302
Total Net Assets Fund Balance$-17,138$3,164▲ $20,302
Total Liabilities and Net Assets / Fund Balance$42,978$377,267▲ $334,289
Compensation and Service Providers

Board Members and Trustees

NameTitle
Emily GriegoPresident
Kimberly PaceVice President
Angele SweetDirector
Betty ShonDirector
David irmerDirector
Deborah CoxDirector
Emilio GarciaDirector
Gordon GalvanDirector
Jacqueline Montero-FlynnDirector
Matt HolmesDirector
Nicole FranklinDirector
Robert JonesDirector
Shannon HackleyDirector
Ted Van NguyenDirector
Katie BowmanSecretary
Long Van NguyenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$434,866
Program Service Revenue
$0
Investment Income
$-38,615
Other Revenue
$0
All Other Contributions
$7,401
Change in Net Assets
$20,302
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$194,513
Other Expenses$181,436
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$159,360$11,766-$171,126
Fees for Services Management$22,266$24,600-$46,866
Occupancy$9,000$11,456-$20,456
Payroll Taxes$20,042--$20,042
Interest-$10,313-$10,313
Office Expenses$3,376$6,686-$10,062
Insurance$3,949$5,852-$9,801
All Other Expenses$2,969$3,599-$6,568
Fees for Services Other$6,000--$6,000
Advertising$4,385$75-$4,460
Other Employee Benefits$3,345--$3,345
Fees for Services Accounting-$2,790-$2,790
Other Expenses$2,272--$2,272
Information Technology$315--$315
Total Functional Expenses$298,812$77,137$0$375,949
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

The Treasurer shall prepare, or cause to be prepared, and certify, or cause to be certified, the return of organization exempt from income tax.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

PERIODIC REVIEWSTo ensure the corporation operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews shall be conducted. The periodic reviews shall, at a minimum, include the following subjects: a. Whether compensation arrangements and benefits are reasonable, based on competent survey information, and the result of arms-length bargaining. b. Whether partnerships, joint ventures, and arrangements with management organizations conform to the corporations written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further charitable purposes, and do not result in inurement, impermissible private benefit, or in an excess benefit transaction.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

INSPECTION RIGHTS:San Leandro Community members shall have the following inspection rights, for a purpose reasonably related to such person's interest as a member: A) To inspect and copy the record of all members' names, addresses and voting rights, at reasonable times, upon five (5) business days' prior written demand on the corporation, which demand shall state the purpose for which the inspection rights are requested. B) To obtain from the Secretary of the corporation, upon written demand and payment of a reasonable charge, an alphabetized list of the names, addresses and voting rights of those members entitled to nominate and vote for the appointment of Directors as of the most recent record date for which the list has been compiled or as of the date specified by the member subsequent to the date of demand. The demand shall state the purpose for which the list is requested. The membership list shall be made available on or before the later of ten (10) business days after the demand is received or after the date specified therein as of which the list is to be compiled. C) To inspect at any reasonable time the books, records, or minutes of proceedings of the members or of the board or committees of the board, upon written demand on the corporation by the member, for a purpose reasonably related to such person's interests as a member.RIGHT TO COPY AND MAKE EXTRACTS:Any inspection under the provisions of this Article may be made in person or by agent or attorney and the right to inspection includes the right to copy and make extracts.

Filing and Contact Details

Filer

Filer Name
San Leandro Improvement Association
EIN
46-3952423
Phone
5102051000
Address
384 W Estudillo Av Care Taker Unit, San Leandro, CA 94577

Signing Officer

Name
Emily Griego
Title
President
Signed
2021-04-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Emily Griego
Formed
2013
Legal Domicile
CA
Voting Board Members
16
Independent Board Members
16
Employees
6
Volunteers
16

Preparer

Firm
Kenneth Pon CPA
Address
1319 Washington Ave Unit 223, San Leandro, CA 94577
Preparer
Kenneth Pon CPA
Phone
5104142438
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: DISI:Special Events:Easter Event OTHER PROGRAM SERVICES 5: DISI:Special Events:Holiday Event

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IRS990/InformationTechnologyGrp/ProgramServicesAmt0315
IRS990/InformationTechnologyGrp/TotalAmt0315
IRS990/InsuranceGrp/ManagementAndGeneralAmt05852
IRS990/InsuranceGrp/ProgramServicesAmt03949
IRS990/InsuranceGrp/TotalAmt09801
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IRS990/InterestGrp/ManagementAndGeneralAmt010313
IRS990/InterestGrp/TotalAmt010313
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IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt038627
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IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0The mission of the San Leandro Improvement Association is to enhance and improve the cultural, educational, economic and social values of the San Leandro community for the benefit of the general public thereby reducing the burden of government.
IRS990/MoreThan5000KToIndividualsInd0false
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IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt03164
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IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt011456
IRS990/OccupancyGrp/ProgramServicesAmt09000
IRS990/OccupancyGrp/TotalAmt020456
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt06686
IRS990/OfficeExpensesGrp/ProgramServicesAmt03376
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IRS990/OfficerMailingAddressInd0false
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt03345
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IRS990/OtherExpensesGrp/Desc2SOBO:Public Space Maintenance
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IRS990/OtherExpensesGrp/ProgramServicesAmt24645
IRS990/OtherExpensesGrp/ProgramServicesAmt32272
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IRS990/OtherSalariesAndWagesGrp/TotalAmt0171126
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IRS990/PayrollTaxesGrp/ProgramServicesAmt020042
IRS990/PayrollTaxesGrp/TotalAmt020042
IRS990/PensionPlanContributionsGrp/TotalAmt00
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Emily Griego
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0DISI: District Identity/Streetscape Improvements
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt022180
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: DISI:Special Events:Easter Event OTHER PROGRAM SERVICES 5: DISI:Special Events:Holiday Event
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Treasurer shall prepare, or cause to be prepared, and certify, or cause to be certified, the return of organization exempt from income tax.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PERIODIC REVIEWSTo ensure the corporation operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews shall be conducted. The periodic reviews shall, at a minimum, include the following subjects: a. Whether compensation arrangements and benefits are reasonable, based on competent survey information, and the result of arms-length bargaining. b. Whether partnerships, joint ventures, and arrangements with management organizations conform to the corporations written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further charitable purposes, and do not result in inurement, impermissible private benefit, or in an excess benefit transaction.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3INSPECTION RIGHTS:San Leandro Community members shall have the following inspection rights, for a purpose reasonably related to such person's interest as a member: A) To inspect and copy the record of all members' names, addresses and voting rights, at reasonable times, upon five (5) business days' prior written demand on the corporation, which demand shall state the purpose for which the inspection rights are requested. B) To obtain from the Secretary of the corporation, upon written demand and payment of a reasonable charge, an alphabetized list of the names, addresses and voting rights of those members entitled to nominate and vote for the appointment of Directors as of the most recent record date for which the list has been compiled or as of the date specified by the member subsequent to the date of demand. The demand shall state the purpose for which the list is requested. The membership list shall be made available on or before the later of ten (10) business days after the demand is received or after the date specified therein as of which the list is to be compiled. C) To inspect at any reasonable time the books, records, or minutes of proceedings of the members or of the board or committees of the board, upon written demand on the corporation by the member, for a purpose reasonably related to such person's interests as a member.RIGHT TO COPY AND MAKE EXTRACTS:Any inspection under the provisions of this Article may be made in person or by agent or attorney and the right to inspection includes the right to copy and make extracts.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false

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