Civic Intelligence

The Britton Fund

990 • Fiscal year 2021 • EIN 68-0634735

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 06, 2022

31910 Country Club DrivePorterville, CA 93257

(559) 784-8735

Siviq Scores

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

Liabilities / Assets

31st percentile

0.00x

Higher debt load relative to assets than 31% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

32nd percentile

0.00x

Higher debt load relative to revenue than 32% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

90th percentile

60%

Higher net margin than 90% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

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

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

63rd percentile

18%

Faster asset growth than 63% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

49th percentile

12%

Faster revenue growth than 49% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$730,867

Up $111,074 (+18%) from 2020

Net Assets

Up

$730,593

Up $112,331 (+18%) from 2020

Liabilities

Down

$274

Down $1,257 (-82%) from 2020

Revenue

Up

$187,000

Up $20,138 (+12%) from 2020

Expenses

Down

$74,669

Down $32,048 (-30%) from 2020

Net Income

Up

$112,331

Up $52,186 (+87%) from 2020

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $268,627Liabilities 2011: $02011Assets 2012: $319,315Liabilities 2012: $02012Assets 2013: $330,414Liabilities 2013: $02013Assets 2014: $341,834Net Assets 2014: $341,8342014Assets 2015: $399,500Net Assets 2015: $399,5002015Assets 2016: $423,611Net Assets 2016: $423,6112016Assets 2017: $563,983Liabilities 2017: $79,442Net Assets 2017: $484,5412017Assets 2018: $536,002Liabilities 2018: $20,557Net Assets 2018: $515,4452018Assets 2019: $561,224Liabilities 2019: $3,107Net Assets 2019: $558,1172019Assets 2020: $619,793Liabilities 2020: $1,531Net Assets 2020: $618,2622020Assets 2021: $730,867Liabilities 2021: $274Net Assets 2021: $730,5932021Assets 2022: $681,106Liabilities 2022: $275Net Assets 2022: $680,8312022Assets 2023: $764,817Liabilities 2023: $38,444Net Assets 2023: $726,3732023Assets 2024: $753,588Liabilities 2024: $274Net Assets 2024: $753,3142024

Highlighted filing

2021

Assets$730,867
Liabilities$274
Net Assets$730,593

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $80,550Expenses 2011: $25,493Net Income 2011: $55,0572011Revenue 2012: $91,808Expenses 2012: $41,120Net Income 2012: $50,6882012Revenue 2013: $93,325Expenses 2013: $82,226Net Income 2013: $11,0992013Revenue 2014: $63,860Expenses 2014: $52,440Net Income 2014: $11,4202014Revenue 2015: $118,338Expenses 2015: $60,672Net Income 2015: $57,6662015Revenue 2016: $127,722Expenses 2016: $103,611Net Income 2016: $24,1112016Revenue 2017: $264,665Expenses 2017: $203,735Net Income 2017: $60,9302017Revenue 2018: $315,392Expenses 2018: $284,488Net Income 2018: $30,9042018Revenue 2019: $448,540Expenses 2019: $405,868Net Income 2019: $42,6722019Revenue 2020: $166,862Expenses 2020: $106,717Net Income 2020: $60,1452020Revenue 2021: $187,000Expenses 2021: $74,669Net Income 2021: $112,3312021Revenue 2022: $106,166Expenses 2022: $155,928Net Income 2022: -$49,7622022Revenue 2023: $142,782Expenses 2023: $97,240Net Income 2023: $45,5422023Revenue 2024: $167,708Expenses 2024: $140,767Net Income 2024: $26,9412024

Highlighted filing

2021

Revenue$187,000
Expenses$74,669
Net Income$112,331
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 6, 2022
Return Version
2021v4.0
Gross Receipts
$194,343
Mission and Program Overview

Mission

To establish educational programs in the field of arboriculture and urban forestry and to provide funding for research and education in arboriculture and urban forestry for the geographical area of California, Nevada, Arizona and Hawaii.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$425,156$566,063▲ $140,907
Cash and Non-Interest-Bearing Accounts$171,312$124,158▼ $47,154
Accounts Receivable$6,670$22,477▲ $15,807
Inventories for Sale or Use$14,963$17,708▲ $2,745
Land, Buildings, and Equipment, Net$1,692$461▼ $1,231
Savings and Temporary Cash Investments-$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-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$619,793$730,867▲ $111,074
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$1,531$274▼ $1,257
Total Liabilities$1,531$274▼ $1,257
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$618,262$730,593▲ $112,331
Total Net Assets Fund Balance$618,262$730,593▲ $112,331
Total Liabilities and Net Assets / Fund Balance$619,793$730,867▲ $111,074

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$461$12,830$13,291
Compensation and Service Providers

Board Members and Trustees

NameTitle
James DownerResearch Chair
Douglas AndersonPresident
Kevin EckertDirector
Nancy HughesDirector
Oscar SanchezDirector
Richard GessnerDevelopment
Carl MellingerGovernance
Dennis SwartzellSecretary/Treas
Revenue and Support

Revenue Composition

Contributions and Grants
$80,981
Program Service Revenue
$0
Investment Income
$65,907
Other Revenue
$40,112
All Other Contributions
$21,327
Change in Net Assets
$112,331
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$67,169
Grants and Similar Amounts Paid$7,500
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$7,500--$7,500
Grants to Domestic Orgs$7,500--$7,500
Advertising$3,300--$3,300
Fees for Services Accounting-$2,055-$2,055
Insurance-$1,933-$1,933
Depreciation Depletion$1,231--$1,231
Other Expenses$203$62-$62
All Other Expenses$60--$60
Total Functional Expenses$70,369$4,300$0$74,669
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$43,882
Fundraising Direct Expenses$6,355
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
TBF Ride$40,291$40,291$5,010$35,281
Total Events$40,291$40,291$5,858$34,433
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
Backup withholding compliance
No
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
No
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

Form 990 provided to Executive Director and Board for review before filing

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

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
The Britton Fund
EIN
68-0634735
Phone
5597848735
Address
31910 COUNTRY CLUB DRIVE, PORTERVILLE, CA 93257

Signing Officer

Name
Rose Epperson
Title
Executive Director
Signed
2022-11-06
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
85

Preparer

Firm
Klarin & Associates CPAs Inc
Address
20101 SW Birch Street Suite 210, Newport Beach, CA 92660
Preparer
Michelle L Walters CPA
Phone
9498331171
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IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt080981
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt097796
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0375244
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0286726
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0199957
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01040704
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt065907
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt051651
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt056915
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0-11701
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt026482
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0189254
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt03573
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01982
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt03624
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt03997
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt03083
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt016259
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt065907
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt051651
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt056915
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0-11701
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt026482
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0189254
IRS990ScheduleA/InvestmentIncomeCYPct00.15190
IRS990ScheduleA/InvestmentIncomePYPct00.10770
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.84810
IRS990ScheduleA/PublicSupportPY509Pct00.89230
IRS990ScheduleA/PublicSupportTotal509Amt01056963
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt084554
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt099778
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0378868
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0290723
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0203040
IRS990ScheduleA/Total509Grp/TotalAmt01056963
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0150461
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0151429
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0435783
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0279022
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0229522
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01246217
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/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0461
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt012830
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt013291
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0461
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt05858
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0TBF Ride
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt0848
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt0848
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt040291
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt040291
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt040291
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt040291
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt034433
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt05010
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt05010
IRS990ScheduleG/SolicitationOfGovtGrantsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 provided to Executive Director and Board for review before filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0619793
IRS990/TotalAssetsEOYAmt0730867
IRS990/TotalAssetsGrp/BOYAmt0619793
IRS990/TotalAssetsGrp/EOYAmt0730867
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt080981
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04300
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt070369
IRS990/TotalFunctionalExpensesGrp/TotalAmt074669
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01531
IRS990/TotalLiabilitiesEOYAmt0274
IRS990/TotalLiabilitiesGrp/BOYAmt01531
IRS990/TotalLiabilitiesGrp/EOYAmt0274
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0618262
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0730593
IRS990/TotalProgramServiceExpensesAmt070369
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0106019
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0187000
IRS990/TotalVolunteersCnt085
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0619793

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.54$0.00$7.53$1.68$1.41$0.27
2023Detailed filing. Detailed filing data is available for this year.$7.65$0.38$7.26$1.43$0.97$0.46
2022Detailed filing. Detailed filing data is available for this year.$6.81$0.00$6.81$1.06$1.56$0.50
2021Detailed filing. Detailed filing data is available for this year.$7.31$0.00$7.31$1.87$0.75$1.12
2020Detailed filing. Detailed filing data is available for this year.$6.20$0.02$6.18$1.67$1.07$0.60
2019Detailed filing. Detailed filing data is available for this year.$5.61$0.03$5.58$4.49$4.06$0.43
2018Detailed filing. Detailed filing data is available for this year.$5.36$0.21$5.15$3.15$2.84$0.31
2017Detailed filing. Detailed filing data is available for this year.$5.64$0.79$4.85$2.65$2.04$0.61
2016Detailed filing. Detailed filing data is available for this year.$4.24$4.24$1.28$1.04$0.24
2015Detailed filing. Detailed filing data is available for this year.$4.00$4.00$1.18$0.61$0.58
2014Detailed filing. Detailed filing data is available for this year.$3.42$3.42$0.64$0.52$0.11
2013Summary only. Only limited summary data is available for this year.$3.30$0.00$0.93$0.82$0.11
2012Summary only. Only limited summary data is available for this year.$3.19$0.00$0.92$0.41$0.51
2011Summary only. Only limited summary data is available for this year.$2.69$0.00$0.81$0.25$0.55