Civic Intelligence

Fof1 Nmtc

990 • Fiscal year 2021 • EIN 46-4072915

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 04, 2022

Organization ProfileWWW.WESTHILLSCOLLEGE.COM
9800 Cody StCoalinga, CA 93210

(559) 934-2160

Siviq Scores

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

Liabilities / Assets

100th percentile

4.48x

Higher debt load relative to assets than 100% of similar nonprofits.

2021 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

100th percentile

124.79x

Higher debt load relative to revenue than 100% of similar nonprofits.

2021 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2021

Net Margin

1st percentile

-1258%

Higher net margin than 1% of similar nonprofits.

2021 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

73rd percentile

$19,804

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 16.2% of source-year revenue.

2021 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2021

Asset Growth

3rd percentile

-29%

Faster asset growth than 3% of similar nonprofits.

2021 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

36th percentile

0.1%

Faster revenue growth than 36% of similar nonprofits.

2021 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets100th percentile

Assets

Down

$3,398,004

Down $1,421,628 (-29%) from 2020

Net Assets

Down

-$11,835,652

Down $1,487,418 (-14%) from 2020

Liabilities

Up

$15,233,656

Up $65,790 (+0.4%) from 2020

Revenue And Expenses
Liabilities / Revenue100th percentileNet Margin1st percentile

Revenue

Up

$122,070

Up $105 (+0.1%) from 2020

Expenses

Down

$1,658,135

Down $79,951 (-4.6%) from 2020

Net Income

Up

-$1,536,065

Up $80,056 (+5.0%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth3rd percentile

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

$20M$10M$0-$10M-$20MAssets 2013: $15,979,175Liabilities 2013: $15,039,945Net Assets 2013: $939,2302013Assets 2014: $15,531,572Liabilities 2014: $15,054,836Net Assets 2014: $476,7362014Assets 2015: $15,065,121Liabilities 2015: $15,064,842Net Assets 2015: $2792015Assets 2016: $11,220,460Liabilities 2016: $15,074,847Net Assets 2016: -$3,854,3872016Assets 2017: $9,614,405Liabilities 2017: $15,084,852Net Assets 2017: -$5,470,4472017Assets 2018: $8,447,105Liabilities 2018: $15,171,639Net Assets 2018: -$6,724,5342018Assets 2019: $6,366,799Liabilities 2019: $15,131,386Net Assets 2019: -$8,764,5872019Assets 2020: $4,819,632Liabilities 2020: $15,167,866Net Assets 2020: -$10,348,2342020Assets 2021: $3,398,004Liabilities 2021: $15,233,656Net Assets 2021: -$11,835,6522021

Highlighted filing

2021

Assets$3,398,004
Liabilities$15,233,656
Net Assets-$11,835,652
Open 2021 Filing

Operations Trend

Revenue Growth36th percentile

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

$2.0M$1.0M$0-$1.0M-$2.0MRevenue 2013: $10,103Expenses 2013: $99,006Net Income 2013: -$88,9032013Revenue 2014: $121,703Expenses 2014: $584,197Net Income 2014: -$462,4942014Revenue 2015: $121,567Expenses 2015: $598,024Net Income 2015: -$476,4572015Revenue 2016: $121,432Expenses 2016: $1,738,215Net Income 2016: -$1,616,7832016Revenue 2017: $121,310Expenses 2017: $1,739,659Net Income 2017: -$1,618,3492017Revenue 2018: $121,727Expenses 2018: $1,746,399Net Income 2018: -$1,624,6722018Revenue 2019: $121,900Expenses 2019: $1,740,086Net Income 2019: -$1,618,1862019Revenue 2020: $121,965Expenses 2020: $1,738,086Net Income 2020: -$1,616,1212020Revenue 2021: $122,070Expenses 2021: $1,658,135Net Income 2021: -$1,536,0652021

Highlighted filing

2021

Revenue$122,070
Expenses$1,658,135
Net Income-$1,536,065
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 4, 2022
Return Version
2021v4.2
Gross Receipts
$122,070
Mission and Program Overview

Mission

To assist the west hills community college district with the acquisition and financing of educational facilties

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,063,115$2,543,456▼ $1,519,659
Intangible Assets$521,607$498,846▼ $22,761
Accounts Receivable$234,910$355,702▲ $120,792
Total Assets$4,819,632$3,398,004▼ $1,421,628
Liabilities
Unsecured Notes Loans Payable$15,035,000$15,035,000→ $0
Other Liabilities$62,061$117,855▲ $55,794
Accounts Payable and Accrued Expenses$70,805$80,801▲ $9,996
Total Liabilities$15,167,866$15,233,656▲ $65,790
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-10,348,234$-11,835,652▼ $1,487,418
Total Net Assets Fund Balance$-10,348,234$-11,835,652▼ $1,487,418
Total Liabilities and Net Assets / Fund Balance$4,819,632$3,398,004▼ $1,421,628

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,543,456$12,537,187$15,080,643
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleOtherTotal
Mark MckeanPresident$19,804$19,804
Jeff LevisonVice President$19,795$19,795
Martin MaldonadoMember$19,786$19,786
Nina OxborrowClerk$19,786$19,786
Steve CantuMember$19,779$19,779
Salvador RaygozaMember$19,706$19,706
Crystal JacksonMember$19,496$19,496
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$120,792
Investment Income
$1,278
Other Revenue
$0
Change in Net Assets
$-1,536,065
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,658,135
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$1,542,420--$1,542,420
Interest$105,720--$105,720
Other Expenses-$9,995-$9,995
Total Functional Expenses$1,648,140$9,995$0$1,658,135
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Interest$117,855

Bond Issues

BondIssuerIssuedIssue PricePurpose
AFof1 Nmtc-$9,700,000-
BFof1 Nmtc-$5,335,000-

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$9,700,000---
B$5,335,000---

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
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, Section A, Line 8B

“The organization does not have a committee with authority to act on its behalf.”

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

“The return is available to the board members prior to filing.”

Form 990, Part VI, Section B, Line 12C

“Board member are required to annually disclose conflicts of interest, this is monitored by the board treasurer. If a conflict of interest arises the board member is asked to excuse himself/herself from all the discussion and voting on the issues.”

Form 990, Part VI, Section C, Line 19

“Required documents are available at the business address during normal business hours”

Filing and Contact Details

Filer

Filer Name
Fof1 Nmtc
EIN
46-4072915
Phone
5599342160
Address
9800 CODY ST, COALINGA, CA 93210

Signing Officer

Name
Shanna Ahrens
Title
Officer
Phone
5599342160
Signed
2022-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shanna Ahrens
Formed
2013
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

Firm
Eide Bailly Llp
Address
10681 FOOTHILL BLVD STE 300, RANCHO CUCAMONGA, CA 91730-3831
Preparer
Catherine L Gray CPA
Phone
9094664410
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 2C:

“The board of trustees assumes responsibility for oversight of the audit of the plan's financial statements and selection of the independent auditor.”

Financial Statement Notes

PART X, LINE 2:

“The trust has adopted guidance on accounting for uncertainty in income taxes issued by the financial accounting standards board. The trust administrator believes that the trust has not taken uncertain tax positions that require adjustment to the financial statements as a tax liability. Informational tax returns, for tax years for which the applicable statutes of limitations have not expired, are subject to examination by authorities.”

Raw XML AppendixShowing 400 of 415 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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IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd00
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IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd00
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IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd10
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd10
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IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd00
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd10
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd00
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd10
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd00
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd10
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt09700000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt15335000
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT HAVE A COMMITTEE WITH AUTHORITY TO ACT ON ITS BEHALF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE RETURN IS AVAILABLE TO THE BOARD MEMBERS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBER ARE REQUIRED TO ANNUALLY DISCLOSE CONFLICTS OF INTEREST, THIS IS MONITORED BY THE BOARD TREASURER. IF A CONFLICT OF INTEREST ARISES THE BOARD MEMBER IS ASKED TO EXCUSE HIMSELF/HERSELF FROM ALL THE DISCUSSION AND VOTING ON THE ISSUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REQUIRED DOCUMENTS ARE AVAILABLE AT THE BUSINESS ADDRESS DURING NORMAL BUSINESS HOURS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE PLAN'S FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT AUDITOR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 2C:
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IRS990ScheduleR/AssetSaleToOtherOrgInd00
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
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IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0ACTUAL AMOUNT
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0WEST HILLS COMMUNITY COLLEGE DISTRICT
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0J
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IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
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IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd01
IRS990/TerminateOperationsInd00
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IRS990/TotalEmployeeCnt00
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0122070
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IRS990/TotalVolunteersCnt00
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IRS990/UnrelatedBusIncmOverLimitInd00
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IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.WESTHILLSCOLLEGE.COM
IRS990/WhistleblowerPolicyInd00
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
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ReturnHeader/BusinessOfficerGrp/PhoneNum05599342160
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-11-04
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0450250958

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,398,004
Liabilities
$15,233,656
Net assets
-$11,835,652
Revenue
$122,070
Expenses
$1,658,135
Net income
-$1,536,065
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021Detailed filing. Detailed filing data is available for this year.$3.40$15.2$11.8$0.12$1.66$1.54
2020Detailed filing. Detailed filing data is available for this year.$4.82$15.2$10.3$0.12$1.74$1.62
2019Detailed filing. Detailed filing data is available for this year.$6.37$15.1$8.76$0.12$1.74$1.62
2018Detailed filing. Detailed filing data is available for this year.$8.45$15.2$6.72$0.12$1.75$1.62
2017Detailed filing. Detailed filing data is available for this year.$9.61$15.1$5.47$0.12$1.74$1.62
2016Detailed filing. Detailed filing data is available for this year.$11.2$15.1$3.85$0.12$1.74$1.62
2015Summary only. Only limited summary data is available for this year.$15.1$15.1$0.00$0.12$0.60$0.48
2014Summary only. Only limited summary data is available for this year.$15.5$15.1$0.48$0.12$0.58$0.46
2013Summary only. Only limited summary data is available for this year.$16.0$15.0$0.94$0.01$0.10$0.09