Civic Intelligence

Simpson University Foundation

990 • Fiscal year 2018 • EIN 68-0274677

May 01, 2017 to Apr 30, 2018 • Filed on Mar 15, 2019

Organization ProfileN/A
2211 college view driveredding, CA 96003

(530) 244-5600

Siviq Scores

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

Liabilities / Assets

39th percentile

0.08x

Higher debt load relative to assets than 39% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

80th percentile

0.88x

Higher debt load relative to revenue than 80% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

76th percentile

19%

Higher net margin than 76% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

20th percentile

$0

Higher top officer pay than 20% of similar nonprofits.

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

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

41st percentile

-0.4%

Faster asset growth than 41% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

52nd percentile

4.6%

Faster revenue growth than 52% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets39th percentile

Assets

Down

$9,739,588

Down $40,438 (-0.4%) from 2017

Net Assets

Up

$8,941,628

Up $172,567 (+2.0%) from 2017

Liabilities

Down

$797,960

Down $213,005 (-21%) from 2017

Revenue And Expenses
Liabilities / Revenue80th percentileNet Margin76th percentile

Revenue

Up

$910,127

Up $40,002 (+4.6%) from 2017

Expenses

Up

$739,584

Up $630,228 (+576%) from 2017

Net Income

Down

$170,543

Down $590,226 (-78%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth41st percentile

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

$15M$10M$5.0M$0Assets 2011: $9,420,869Liabilities 2011: $5,297,016Net Assets 2011: $4,123,8532011Assets 2012: $9,695,955Liabilities 2012: $6,038,925Net Assets 2012: $3,657,0302012Assets 2013: $11,220,075Liabilities 2013: $5,942,461Net Assets 2013: $5,277,6142013Assets 2014: $9,258,195Liabilities 2014: $1,245,428Net Assets 2014: $8,012,7672014Assets 2015: $9,378,787Liabilities 2015: $1,178,563Net Assets 2015: $8,200,2242015Assets 2016: $8,859,270Liabilities 2016: $987,115Net Assets 2016: $7,872,1552016Assets 2017: $9,780,026Liabilities 2017: $1,010,965Net Assets 2017: $8,769,0612017Assets 2018: $9,739,588Liabilities 2018: $797,960Net Assets 2018: $8,941,6282018Assets 2019: $9,656,526Liabilities 2019: $758,289Net Assets 2019: $8,898,2372019Assets 2020: $9,087,441Liabilities 2020: $762,096Net Assets 2020: $8,325,3452020

Highlighted filing

2018

Assets$9,739,588
Liabilities$797,960
Net Assets$8,941,628
Open 2018 Filing

Operations Trend

Revenue Growth52nd percentile

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

$6.0M$4.0M$2.0M$0-$2.0M-$4.0MRevenue 2011: -$218,381Expenses 2011: $908,256Net Income 2011: -$1,126,6372011Revenue 2012: $441,328Expenses 2012: $822,516Net Income 2012: -$381,1882012Expenses 2013: $592,3872013Revenue 2014: $1,485,028Expenses 2014: $4,385,380Net Income 2014: -$2,900,3522014Revenue 2015: $1,841,331Expenses 2015: $1,535,704Net Income 2015: $305,6272015Revenue 2016: $1,235,857Expenses 2016: $781,652Net Income 2016: $454,2052016Revenue 2017: $870,125Expenses 2017: $109,356Net Income 2017: $760,7692017Revenue 2018: $910,127Expenses 2018: $739,584Net Income 2018: $170,5432018Revenue 2019: $1,094,022Expenses 2019: $1,194,722Net Income 2019: -$100,7002019Revenue 2020: $2,363,638Expenses 2020: $2,183,836Net Income 2020: $179,8022020

Highlighted filing

2018

Revenue$910,127
Expenses$739,584
Net Income$170,543
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2017 to Apr 30, 2018
Signed
Mar 15, 2019
Return Version
2017v2.2
Gross Receipts
$1,541,212
Mission and Program Overview

Mission

Raise and manage private support for the benefit of Simpson University

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$626,192$406,012▼ $220,180
Pledges and Grants Receivable$400,000$400,000→ $0
Cash and Non-Interest-Bearing Accounts-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$9,780,026$9,739,588▼ $40,438
Other Assets Total$8,753,834$8,933,576▲ $179,742
Liabilities
Other Liabilities$1,010,965$797,960▼ $213,005
Total Liabilities$1,010,965$797,960▼ $213,005
Net Assets / Fund Balance
Permanently Rstr Net Assets$6,144,696$6,262,923▲ $118,227
Temporarily Rstr Net Assets$2,624,365$2,678,705▲ $54,340
Total Net Assets Fund Balance$8,769,061$8,941,628▲ $172,567
Total Liabilities and Net Assets / Fund Balance$9,780,026$9,739,588▼ $40,438

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$-72,000--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$7,206,577$118,227▲ $328,316-$7,400,106
2016$6,539,894$242,463▲ $561,965-$7,206,577
2015$6,493,269$406,732▼ $137,116-$6,539,894
2014$6,217,158$228,172▲ $272,282-$6,493,269
2013$5,904,690$159,463▲ $294,153-$6,217,158
Compensation and Service Providers
Top Officer Pay20th percentile

Board Members and Trustees

NameTitle
Dr Raymond ReidChairman
Dr Robin DrummerPresident
Alan BurchettVice Chair
Dr James PostmaVice Chair
Dr JoAnne CripeVice Chair
Julie IrvingTrustee
Roger JanisTrustee
Natalie McKenzieCFO
Revenue and Support

Revenue Composition

Contributions and Grants
$530,900
Program Service Revenue
$0
Investment Income
$378,065
Other Revenue
$1,162
All Other Contributions
$530,900
Change in Net Assets
$170,543
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$628,886
Other Expenses$110,698
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$628,886--$628,886
Fees for Service Investment Mgmnt Fees-$110,698-$110,698
Total Functional Expenses$628,886$110,698$0$739,584
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Simpson UniversityRedding, CA-To Support Simpson University$628,886
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Liability Under Annuity/trust Agreement$797,960
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
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 outside cpa prepares a draft of the return. The cfo and controller review the return. Prior to filing, the 990 is sent electroically to each board member and is notified via phone that the return was sent out electronically. Because the full board only meets twice a year; in october and april, the board authroized the finance committee of the board to approve the filing of the 990 during their monthly meeting. The board has 2 weeks to submit any comments or questions prior to the finance committee authorizing the tax filing.”

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

“The university has a written conflict of interest policy that is signed by each member of the governing board on an annual basis.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“The executive committee of the board of trustees reviews compensation data compiled from the coalition of christian colleges and university's (cccu) national salary survey. This data shows current executive salaries and considers those along with the standard employee pay increase for all university employees. The executive committee determines the compensation for all executives. The secretary of the board of trustees signs the employee contracts for executives.”

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

“The organization makes its financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Simpson University Foundation
EIN
68-0274677
Phone
5302445600
Address
2211 college view drive, redding, CA 96003

Signing Officer

Name
Natalie McKenzie
Title
CFO
Signed
2019-03-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Natalie McKenzie
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
8

Preparer

Firm
Aiello Goodrich & Teuscher Inc
Address
1726 Court St, Redding, CA 96001
Preparer
Robert D Griffith CPA
Phone
5302413881
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

“Change in Value of CRT = -$89189”

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

“The income from the endowment funds are used for the benefit of simpson university.”

Part X : FIN48 Footnote

“On 1 may 2008, the university adopted fasb asc 740-10, which clarifies the accounting for uncertainty in income taxes recognized in the university's financial statments in accordance with fassb asc 740, and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Fasb asc 740-10 also provides guidance on derecognition and measurement of a tax position taken or expected to be taken in a tax return. The adoption of fasb asc 740-10 did not have a material effect on the university.”

Raw XML AppendixShowing 400 of 445 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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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1-72000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Assets under annuity
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Due to/Due from
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LIABILITY UNDER ANNUITY/TRUST AGREEMENT
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INCOME FROM THE ENDOWMENT FUNDS ARE USED FOR THE BENEFIT OF SIMPSON UNIVERSITY.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ON 1 MAY 2008, THE UNIVERSITY ADOPTED FASB ASC 740-10, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE UNIVERSITY'S FINANCIAL STATMENTS IN ACCORDANCE WITH FASSB ASC 740, AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FASB ASC 740-10 ALSO PROVIDES GUIDANCE ON DERECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ADOPTION OF FASB ASC 740-10 DID NOT HAVE A MATERIAL EFFECT ON THE UNIVERSITY.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4: Intended uses of the endowment fund.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueOtherAssetsAmt08933576
IRS990ScheduleD/TotalLiabilityAmt0797960
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IRS990ScheduleI/RecipientTable/CashGrantAmt0628886
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO SUPPORT SIMPSON UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0SIMPSON UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientEIN0941339635
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt02211 COLLEGE VIEW DRIVE
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IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0PART I, LINE 2:SIMPSON UNIVERSITY FOUNDATION OPERATES FOR THE BENEFIT OF SIMPSON UNIVERSITY. tHE FOUNDATION ADMINISTERS FUNDS RECEIVED AND DISBURSES THEM TO SIMPSON UNIVERSITY.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Additional Supplemental Information
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE OUTSIDE CPA PREPARES A DRAFT OF THE RETURN. THE CFO AND CONTROLLER REVIEW THE RETURN. PRIOR TO FILING, THE 990 IS SENT ELECTROICALLY TO EACH BOARD MEMBER AND IS NOTIFIED VIA PHONE THAT THE RETURN WAS SENT OUT ELECTRONICALLY. BECAUSE THE FULL BOARD ONLY MEETS TWICE A YEAR; IN OCTOBER AND APRIL, THE BOARD AUTHROIZED THE FINANCE COMMITTEE OF THE BOARD TO APPROVE THE FILING OF THE 990 DURING THEIR MONTHLY MEETING. THE BOARD HAS 2 WEEKS TO SUBMIT ANY COMMENTS OR QUESTIONS PRIOR TO THE FINANCE COMMITTEE AUTHORIZING THE TAX FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE UNIVERSITY HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT IS SIGNED BY EACH MEMBER OF THE GOVERNING BOARD ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES REVIEWS COMPENSATION DATA COMPILED FROM THE COALITION OF CHRISTIAN COLLEGES AND UNIVERSITY'S (CCCU) NATIONAL SALARY SURVEY. THIS DATA SHOWS CURRENT EXECUTIVE SALARIES AND CONSIDERS THOSE ALONG WITH THE STANDARD EMPLOYEE PAY INCREASE FOR ALL UNIVERSITY EMPLOYEES. THE EXECUTIVE COMMITTEE DETERMINES THE COMPENSATION FOR ALL EXECUTIVES. THE SECRETARY OF THE BOARD OF TRUSTEES SIGNS THE EMPLOYEE CONTRACTS FOR EXECUTIVES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Change in Value of CRT = -$89189
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Changes In Net Assets Or Fund Balances - Other Decreases
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IRS990/TotalLiabilitiesGrp/BOYAmt01010965

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,739,588
Liabilities
$797,960
Net assets
$8,941,628
Revenue
$910,127
Expenses
$739,584
Net income
$170,543
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2020Detailed filing. Detailed filing data is available for this year.$9.09$0.76$8.33$2.36$2.18$0.18
2019Detailed filing. Detailed filing data is available for this year.$9.66$0.76$8.90$1.09$1.19$0.10
2018Detailed filing. Detailed filing data is available for this year.$9.74$0.80$8.94$0.91$0.74$0.17
2017Detailed filing. Detailed filing data is available for this year.$9.78$1.01$8.77$0.87$0.11$0.76
2016Detailed filing. Detailed filing data is available for this year.$8.86$0.99$7.87$1.24$0.78$0.45
2015Detailed filing. Detailed filing data is available for this year.$9.38$1.18$8.20$1.84$1.54$0.31
2014Detailed filing. Detailed filing data is available for this year.$9.26$1.25$8.01$1.49$4.39$2.90
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.2$5.94$5.28$0.59
2012Summary only. Only limited summary data is available for this year.$9.70$6.04$3.66$0.44$0.82$0.38
2011Summary only. Only limited summary data is available for this year.$9.42$5.30$4.12$0.22$0.91$1.13