Civic Intelligence

The Fernando Foundation Inc

990 • Fiscal year 2013 • EIN 58-2642163

Jan 01, 2013 to Dec 31, 2013 • Filed on Aug 11, 2014

7320 Mcginnis Ferry Road30024

(770) 622-2121

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.07x

Higher debt load relative to assets than 73% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

71st percentile

0.03x

Higher debt load relative to revenue than 71% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

27th percentile

-7.6%

Higher net margin than 27% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

96th percentile

$66,607

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 21.6% of source-year revenue.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

18th percentile

-24%

Faster asset growth than 18% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$120,771

Down $38,607 (-24%) from 2012

Net Assets

Down

$112,657

Down $23,372 (-17%) from 2012

Liabilities

Down

$8,114

Down $15,235 (-65%) from 2012

Revenue

$308,197

No earlier filing loaded for comparison.

Expenses

Down

$331,569

Down $168,068 (-34%) from 2012

Net Income

-$23,372

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $252,367Liabilities 2010: $10,969Net Assets 2010: $241,3982010Assets 2011: $375,344Liabilities 2011: $9,924Net Assets 2011: $365,4202011Assets 2012: $159,378Liabilities 2012: $23,349Net Assets 2012: $136,0292012Assets 2013: $120,771Liabilities 2013: $8,114Net Assets 2013: $112,6572013Assets 2014: $136,372Liabilities 2014: $1,979Net Assets 2014: $134,3932014Assets 2015: $108,105Liabilities 2015: $1,199Net Assets 2015: $106,9062015Assets 2016: $101,496Liabilities 2016: $3,371Net Assets 2016: $98,1252016Assets 2017: $89,491Liabilities 2017: $2,079Net Assets 2017: $87,4122017Assets 2018: $85,414Liabilities 2018: $1,539Net Assets 2018: $83,8752018Assets 2019: $101,414Liabilities 2019: $13,5482019Assets 2020: $72,887Liabilities 2020: $11,7442020Assets 2021: $79,220Liabilities 2021: $11,819Net Assets 2021: $67,4012021Assets 2022: $71,303Liabilities 2022: $17,384Net Assets 2022: $53,9192022Assets 2023: $61,666Liabilities 2023: $22,220Net Assets 2023: $39,4462023Assets 2024: $56,976Liabilities 2024: $17,057Net Assets 2024: $39,9192024

Highlighted filing

2013

Assets$120,771
Liabilities$8,114
Net Assets$112,657

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $487,1302010Expenses 2011: $470,7662011Expenses 2012: $499,6372012Revenue 2013: $308,197Expenses 2013: $331,569Net Income 2013: -$23,3722013Revenue 2014: $322,297Expenses 2014: $300,561Net Income 2014: $21,7362014Revenue 2015: $162,067Expenses 2015: $189,554Net Income 2015: -$27,4872015Revenue 2016: $181,476Expenses 2016: $190,257Net Income 2016: -$8,7812016Revenue 2017: $157,433Expenses 2017: $168,146Net Income 2017: -$10,7132017Revenue 2018: $183,143Expenses 2018: $186,680Net Income 2018: -$3,5372018Revenue 2019: $195,979Expenses 2019: $191,988Net Income 2019: $3,9912019Revenue 2020: $157,900Expenses 2020: $184,624Net Income 2020: -$26,7242020Revenue 2021: $180,531Expenses 2021: $174,273Net Income 2021: $6,2582021Revenue 2022: $217,802Expenses 2022: $231,284Net Income 2022: -$13,4822022Revenue 2023: $225,100Expenses 2023: $239,573Net Income 2023: -$14,4732023Revenue 2024: $220,900Expenses 2024: $220,427Net Income 2024: $4732024

Highlighted filing

2013

Revenue$308,197
Expenses$331,569
Net Income-$23,372
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Aug 11, 2014
Return Version
2013v3.0
Gross Receipts
$308,377
Mission and Program Overview

Mission

Fernando foundation was established to provide for the disabled community and spinal cord injured. Fernando foundation has been the driving force for the spread of power wheelchair soccer in north america. Power wheelchair soccer is the only fully organized sport in north america for quadriplegics (or others disabled in all four limbs).

Provide for disabled community and spinal cord injured.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$136,029$112,657▼ $23,372
Inventories for Sale or Use$67,059$78,777▲ $11,718
Accounts Receivable$27,647$16,687▼ $10,960
Cash and Non-Interest-Bearing Accounts$44,410$16,665▼ $27,745
Land, Buildings, and Equipment, Net$9,600$0▼ $9,600
Prepaid Expenses and Deferred Charges$10,512$8,492▼ $2,020
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$159,378$120,771▼ $38,607
Other Assets Total$150$150→ $0
Liabilities
Accounts Payable and Accrued Expenses$23,349$8,114▼ $15,235
Total Liabilities$23,349$8,114▼ $15,235
Net Assets / Fund Balance
Total Net Assets Fund Balance$136,029$112,657▼ $23,372
Total Liabilities and Net Assets / Fund Balance$159,378$120,771▼ $38,607

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$2,235$2,235
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David RuelasPresident/directorFT$66,607$66,607

Board Members and Trustees

NameTitle
James DornanDirector
Jeff NeuberDirector
Rick SmithDirector
Terry ParkerDirector
John ScottTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$182,430
Program Service Revenue
$125,947
Investment Income
$0
Other Revenue
$-180
All Other Contributions
$182,250
Change in Net Assets
$-23,372
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$180,548
Salaries, Compensation, and Employee Benefits$116,761
Grants and Similar Amounts Paid$34,260
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$49,955$16,652-$66,607
Grants to Domestic Individuals$34,260--$34,260
Other Employee Benefits$16,600$5,533-$22,133
Other Salaries and Wages$15,880$5,294-$21,174
Occupancy-$18,174-$18,174
Insurance$16,406--$16,406
Payroll Taxes$5,135$1,712-$6,847
Fees for Services Other$1,051$4,677-$5,728
Depreciation Depletion-$3,840-$3,840
Information Technology-$3,795-$3,795
Fees for Services Accounting-$3,300-$3,300
All Other Expenses$949$441-$1,390
Travel$1,337--$1,337
Other Expenses$1,303--$1,303
Office Expenses-$1,278-$1,278
Fees for Services Legal-$771-$771
Total Functional Expenses$266,102$65,467$0$331,569
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$180
Fundraising Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
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 2

Jeff neuber and john scott have a family relationship.

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

By law, the dornan family will have a representative on the board of directors.

Form 990, Part VI, Section B, Line 11

Form 990 will be distributed to all board members via email. The board members will review the 990 before filing with the irs.

Form 990, Part VI, Section B, Line 15A

General review is the process used for determing the compensation of the ceo,executive director, or top management offical.

Form 990, Part VI, Section C, Line 19

The fernando foundation, inc. Makes their governing documents, conflict of interest policy and financial statements available to the public upon request.

Form 990, Part VII

James dornan - 2052 ben franklin drive, suite 201, sarasota, fl 34236. Jeff neuber - 2052 ben franklin drive, suite 201, sarasota, fl 34236.

Filing and Contact Details

Filer

EIN
58-2642163
Phone
7706222121

Signing Officer

Name
John Scott
Title
Treasurer
Phone
7706222121
Signed
2014-08-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Scott
Formed
2002
Legal Domicile
Ga
Voting Board Members
5
Independent Board Members
4
Employees
3
Volunteers
2

Preparer

Preparer
Lori Sims
Phone
4078021200
Raw XML Appendix394 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/Desc0POWER SOCCER - CONTINUED TO INTRODUCE POWER SOCCER (WHEELCHAIR SOCCER) THROUGHOUT THE SOUTHEAST. APPROXIMATELY 65 TEAMS WITH 7 PLAYERS EACH ARE PARTICIPATING. (STARTING THIS YEAR, EVERY TEAM IS RESPONSIBLE FOR ITS OWN EXPENSES.)SPONSORING/DEVELOPING INTERNATIONALLY A STRATEGY TO TRANSFORM POWER SOCCER INTO AN ACCEPTED PARALYMPICS SPORT BY PRODUCING SEMINARS/TOURNAMENTS TO ENSURE CONSISTENT RULES AND REGULATIONS THROUGHOUT THE INTERNATIONAL POWER SOCCER COMMUNUITY.
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IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeDesc011(A)
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeDesc111(A)
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt15000
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine10HELPING HANDS MINISTRIES INC
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine11HELPING HANDS CHARITABLE FOUNDATION INC
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrgNotifiedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrgNotifiedInd11
IRS990ScheduleA/SupportedOrgInformationGrp/USOrganizedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/USOrganizedInd11
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt05000
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
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02235
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02235
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0USED CARS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt034260
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0USED CARS FOR PEOPLE IN NEED
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt02
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0BOOK VALUE
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JEFF NEUBER AND JOHN SCOTT HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BY LAW, THE DORNAN FAMILY WILL HAVE A REPRESENTATIVE ON THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 WILL BE DISTRIBUTED TO ALL BOARD MEMBERS VIA EMAIL. THE BOARD MEMBERS WILL REVIEW THE 990 BEFORE FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GENERAL REVIEW IS THE PROCESS USED FOR DETERMING THE COMPENSATION OF THE CEO,EXECUTIVE DIRECTOR, OR TOP MANAGEMENT OFFICAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FERNANDO FOUNDATION, INC. MAKES THEIR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5JAMES DORNAN - 2052 BEN FRANKLIN DRIVE, SUITE 201, SARASOTA, FL 34236. JEFF NEUBER - 2052 BEN FRANKLIN DRIVE, SUITE 201, SARASOTA, FL 34236.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VII
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0159378
IRS990/TotalAssetsEOYAmt0120771
IRS990/TotalAssetsGrp/BOYAmt0159378
IRS990/TotalAssetsGrp/EOYAmt0120771
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0182430
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt065467
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0266102
IRS990/TotalFunctionalExpensesGrp/TotalAmt0331569
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt023349
IRS990/TotalLiabilitiesEOYAmt08114
IRS990/TotalLiabilitiesGrp/BOYAmt023349
IRS990/TotalLiabilitiesGrp/EOYAmt08114
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0136029
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0112657
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt0151051
IRS990/TotalOtherProgSrvcGrantAmt034260
IRS990/TotalProgramServiceExpensesAmt0266102
IRS990/TotalProgramServiceRevenueAmt0125947
IRS990/TotalReportableCompFromOrgAmt066607
IRS990/TotalRevenueGrp/ExclusionAmt0-180
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0125947
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0308197
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt02
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0159378
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0120771
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt01337
IRS990/TravelGrp/TotalAmt01337
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine107320 MCGINNIS FERRY ROAD
IRS990/USAddress/City0SUWANEE
IRS990/USAddress/State0GA
IRS990/USAddress/ZIPCode030024
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.FERNANDOFOUNDATION.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN SCOTT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07706222121
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-08-11
ReturnHeader/Filer/BusinessName/BusinessNameLine10THE FERNANDO FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0FERN
ReturnHeader/Filer/EIN0582642163
ReturnHeader/Filer/PhoneNum07706222121
ReturnHeader/Filer/USAddress/AddressLine107320 MCGINNIS FERRY ROAD
ReturnHeader/Filer/USAddress/City0SUWANEE
ReturnHeader/Filer/USAddress/State0GA
ReturnHeader/Filer/USAddress/ZIPCode030024
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0410746749
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10CLIFTONLARSONALLEN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10420 SOUTH ORANGE AVENUE SUITE 500
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0ORLANDO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode032801
ReturnHeader/PreparerPersonGrp/PhoneNum04078021200
ReturnHeader/PreparerPersonGrp/PreparationDt02014-08-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LORI SIMS
ReturnHeader/ReturnTs02014-08-12T10:36:27-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.17$0.40$2.21$2.20$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.62$0.22$0.39$2.25$2.40$0.14
2022Detailed filing. Detailed filing data is available for this year.$0.71$0.17$0.54$2.18$2.31$0.13
2021Detailed filing. Detailed filing data is available for this year.$0.79$0.12$0.67$1.81$1.74$0.06
2020Summary only. Only limited summary data is available for this year.$0.73$0.12$1.58$1.85$0.27
2019Summary only. Only limited summary data is available for this year.$1.01$0.14$1.96$1.92$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.85$0.02$0.84$1.83$1.87$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.89$0.02$0.87$1.57$1.68$0.11
2016Detailed filing. Detailed filing data is available for this year.$1.01$0.03$0.98$1.81$1.90$0.09
2015Detailed filing. Detailed filing data is available for this year.$1.08$0.01$1.07$1.62$1.90$0.27
2014Detailed filing. Detailed filing data is available for this year.$1.36$0.02$1.34$3.22$3.01$0.22
2013Detailed filing. Detailed filing data is available for this year.$1.21$0.08$1.13$3.08$3.32$0.23
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.59$0.23$1.36$5.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.75$0.10$3.65$4.71
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.52$0.11$2.41$4.87