Civic Intelligence

Loma Prieta Community Foundation

990 • Fiscal year 2018 • EIN 77-0001115

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 26, 2018

23800 Summit RoadLos Gatos, CA 95033

(408) 353-1384

Siviq Scores

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

Liabilities / Assets

66th percentile

0.02x

Higher debt load relative to assets than 66% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

70th percentile

0.02x

Higher debt load relative to revenue than 70% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

8th percentile

-54%

Higher net margin than 8% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

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.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

15th percentile

-30%

Faster asset growth than 15% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

35th percentile

-9.0%

Faster revenue growth than 35% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$282,907

Down $123,210 (-30%) from 2017

Net Assets

Down

$278,141

Down $122,758 (-31%) from 2017

Liabilities

Down

$4,766

Down $452 (-8.7%) from 2017

Revenue

Down

$225,352

Down $22,401 (-9.0%) from 2017

Expenses

Down

$348,110

Down $32,984 (-8.7%) from 2017

Net Income

Up

-$122,758

Up $10,583 (+7.9%) from 2017

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $159,175Liabilities 2011: $02011Assets 2012: $192,948Liabilities 2012: $0Net Assets 2012: $192,9482012Assets 2013: $181,784Net Assets 2013: $181,7842013Assets 2014: $211,377Liabilities 2014: $0Net Assets 2014: $211,3772014Assets 2015: $485,707Liabilities 2015: $0Net Assets 2015: $485,7072015Assets 2016: $534,239Liabilities 2016: $0Net Assets 2016: $534,2392016Assets 2017: $406,117Liabilities 2017: $5,218Net Assets 2017: $400,8992017Assets 2018: $282,907Liabilities 2018: $4,766Net Assets 2018: $278,1412018Assets 2019: $273,065Liabilities 2019: $0Net Assets 2019: $273,0652019Assets 2020: $277,612Net Assets 2020: $277,6122020Assets 2021: $308,002Net Assets 2021: $308,0022021Assets 2022: $344,695Liabilities 2022: $0Net Assets 2022: $344,6952022Assets 2023: $379,202Liabilities 2023: $0Net Assets 2023: $379,2022023Assets 2024: $417,671Liabilities 2024: $0Net Assets 2024: $417,6712024Assets 2025: $492,594Liabilities 2025: $0Net Assets 2025: $492,5942025

Highlighted filing

2018

Assets$282,907
Liabilities$4,766
Net Assets$278,141

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $123,685Expenses 2011: $120,454Net Income 2011: $3,2312011Expenses 2012: $93,5392012Revenue 2013: $113,361Expenses 2013: $115,775Net Income 2013: -$2,4142013Revenue 2014: $143,685Expenses 2014: $114,093Net Income 2014: $29,5922014Revenue 2015: $390,774Expenses 2015: $116,447Net Income 2015: $274,3272015Revenue 2016: $261,196Expenses 2016: $212,666Net Income 2016: $48,5302016Revenue 2017: $247,753Expenses 2017: $381,094Net Income 2017: -$133,3412017Revenue 2018: $225,352Expenses 2018: $348,110Net Income 2018: -$122,7582018Revenue 2019: $212,630Expenses 2019: $217,705Net Income 2019: -$5,0752019Revenue 2020: $192,590Expenses 2020: $188,043Net Income 2020: $4,5472020Revenue 2021: $55,806Expenses 2021: $25,416Net Income 2021: $30,3902021Revenue 2022: $228,365Expenses 2022: $191,672Net Income 2022: $36,6932022Revenue 2023: $273,599Expenses 2023: $230,401Net Income 2023: $43,1982023Revenue 2024: $285,606Expenses 2024: $257,697Net Income 2024: $27,9092024Revenue 2025: $462,514Expenses 2025: $394,238Net Income 2025: $68,2762025

Highlighted filing

2018

Revenue$225,352
Expenses$348,110
Net Income-$122,758
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 26, 2018
Return Version
2017v2.2
Gross Receipts
$236,026
Mission and Program Overview

Mission

Betterment of the community through education, cultural, social or other programs offered to the residents of the mountain community, which roughly corresponds to the boundaries of the Loma Prieta Joint Union School District.

Betterment of the community through education, cultural, social, athletic or other programs offered to the residents of the mountain community, which roughly corresponds to the boundaries of the Loma Prieta Joint Union School District.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$196,344$149,477▼ $46,867
Investments in Publicly Traded Securities$88,038$92,160▲ $4,122
Savings and Temporary Cash Investments$121,159$41,073▼ $80,086
Inventories for Sale or Use$576$196▼ $380
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$406,117$282,907▼ $123,210
Other Assets Total-$1-
Liabilities
Accounts Payable and Accrued Expenses$5,218$4,766▼ $452
Total Liabilities$5,218$4,766▼ $452
Net Assets / Fund Balance
Unrestricted Net Assets$400,899$278,141▼ $122,758
Total Net Assets Fund Balance$400,899$278,141▼ $122,758
Total Liabilities and Net Assets / Fund Balance$406,117$282,907▼ $123,210
Compensation and Service Providers

Board Members and Trustees

NameTitle
Sanjay KhandelwalPresident
Jeff HanselmanVice President
Adelia RowlandDirector
Bridget FreiriDirector
David CattiveraDirector
David KatinskyDirector
Julie BourqueDirector
Kevin ArnoldDirector
Nicole GomezDirector
Robin PorterDirector
Terry LearyDirector
Mark PorterSecretary
George SmithTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$31,148
Program Service Revenue
$182,575
Investment Income
$4,049
Other Revenue
$7,580
All Other Contributions
$16,872
Change in Net Assets
$-122,758
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$130,347
Grants and Similar Amounts Paid$126,220
Salaries, Compensation, and Employee Benefits$91,543
Total Fundraising Expense$2,975
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$126,220--$126,220
Other Salaries and Wages$83,873--$83,873
Fees for Services Other$29,464--$29,464
Occupancy$22,713--$22,713
Payroll Taxes$7,670--$7,670
Insurance$7,163$200-$7,363
Royalties$7,132--$7,132
Other Expenses$4,812-$2,875$2,875
Office Expenses$2,510$100-$2,610
Advertising$998--$998
Fees for Services Accounting-$700-$700
Information Technology$351$180-$531
Conferences and Meetings$100--$100
Total Functional Expenses$343,955$1,180$2,975$348,110
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Los Gatos-Saratoga Rec DeptLos Gatos, CA--$126,220
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$13,710
Fundraising Direct Expenses$6,130
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
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, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Two members of the board of directors are married to each other.

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

Reviewed by Board Treasurer, distributed to full board after filing.

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

Reimbursements to board members require authorization of unrelated officer. Personal service payments to board members require approval by 75% of the board.

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

No other organizational documents available to the public.

Filing and Contact Details

Filer

Filer Name
Loma Prieta Community Foundation
EIN
77-0001115
Phone
4083531384
Address
23800 Summit Road, Los Gatos, CA 95033

Signing Officer

Name
George Smith
Title
Treasurer
Signed
2018-11-26
Discuss with paid preparer
Yes

Organization Details

Formed
1983
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
6
Volunteers
320

Preparer

Firm
Chad Hoesing CPA Inc
Address
331 Soquel Ave Ste 205, Santa Cruz, CA 95062
Preparer
Chad Hoesing
Phone
8314257193
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IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Betterment of the community through education, cultural, social, athletic or other programs offered to the residents of the mountain community, which roughly corresponds to the boundaries of the Loma Prieta Joint Union School District.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0400899
IRS990/NetAssetsOrFundBalancesEOYAmt0278141
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0171
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0171
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt07580
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt022713
IRS990/OccupancyGrp/TotalAmt022713
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0100
IRS990/OfficeExpensesGrp/ProgramServicesAmt02510
IRS990/OfficeExpensesGrp/TotalAmt02610
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt01
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Theater Production
IRS990/OtherExpensesGrp/Desc1Other Expenses
IRS990/OtherExpensesGrp/Desc2Video, Photo, T-Shirt
IRS990/OtherExpensesGrp/Desc3Fundraising
IRS990/OtherExpensesGrp/FundraisingAmt0100
IRS990/OtherExpensesGrp/FundraisingAmt12875
IRS990/OtherExpensesGrp/ProgramServicesAmt036781
IRS990/OtherExpensesGrp/ProgramServicesAmt114168
IRS990/OtherExpensesGrp/ProgramServicesAmt24812
IRS990/OtherExpensesGrp/TotalAmt036781
IRS990/OtherExpensesGrp/TotalAmt114268
IRS990/OtherExpensesGrp/TotalAmt24812
IRS990/OtherExpensesGrp/TotalAmt32875
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt083873
IRS990/OtherSalariesAndWagesGrp/TotalAmt083873
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt07670
IRS990/PayrollTaxesGrp/TotalAmt07670
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Building Blocks PreSchool
IRS990/ProgramServiceRevenueGrp/Desc1Theater
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0104073
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt178502
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0104073
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt178502
IRS990/ProgSrvcAccomActy2Grp/Desc0LPCF also operates the Building Blocks parent co-op preschool. This provides a supportive environment for our mountain toddlers and their parents. 45 kids were enrolled this year.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0116290
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0124338
IRS990/ProgSrvcAccomActy3Grp/Desc0The organization operates two major programs, the first being Theatre in the Mountains. Theatre in the Mountains provides a place for the community to enjoy plays and theater events in the Loma Prieta Community Center. The theater program is extended to students in the school district. This year there were three school based productions along with a summer adult program and a children's theater camp. 130 kids participated along with about 280 parent and other volunteers. This year's audience totaled 2200.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt096171
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt085039
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt051703
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0169605
IRS990/PYInvestmentIncomeAmt03010
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0126712
IRS990/PYOtherRevenueAmt08219
IRS990/PYProgramServiceRevenueAmt0184821
IRS990/PYRevenuesLessExpensesAmt0-133341
IRS990/PYSalariesCompEmpBnftPaidAmt084777
IRS990/PYTotalExpensesAmt0381094
IRS990/PYTotalRevenueAmt0247753
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-122758
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt015974
IRS990/RoyaltiesGrp/ProgramServicesAmt07132
IRS990/RoyaltiesGrp/TotalAmt07132
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0121159
IRS990/SavingsAndTempCashInvstGrp/EOYAmt041073
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt031148
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt051703
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt043091
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0301633
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt028492
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0456067
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt03878
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt03090
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt03310
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt03542
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt03723
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt017543
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0163489
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0171
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0-80
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0-1123
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0-629
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0768
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0-893
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96480
IRS990ScheduleA/PublicSupportPY170Pct00.96250
IRS990ScheduleA/PublicSupportTotal170Amt0456067
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt031148
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt051703
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt043091
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0301633
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt028492
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0456067
IRS990ScheduleA/TotalSupportAmt0472717
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt0126220
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Los Gatos-Saratoga Rec Dept
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0123 E Main St
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Los Gatos

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.93$0.00$4.93$4.63$3.94$0.68
2024Detailed filing. Detailed filing data is available for this year.$4.18$0.00$4.18$2.86$2.58$0.28
2023Detailed filing. Detailed filing data is available for this year.$3.79$0.00$3.79$2.74$2.30$0.43
2022Detailed filing. Detailed filing data is available for this year.$3.45$0.00$3.45$2.28$1.92$0.37
2021Detailed filing. Detailed filing data is available for this year.$3.08$3.08$0.56$0.25$0.30
2020Detailed filing. Detailed filing data is available for this year.$2.78$2.78$1.93$1.88$0.05
2019Detailed filing. Detailed filing data is available for this year.$2.73$0.00$2.73$2.13$2.18$0.05
2018Detailed filing. Detailed filing data is available for this year.$2.83$0.05$2.78$2.25$3.48$1.23
2017Detailed filing. Detailed filing data is available for this year.$4.06$0.05$4.01$2.48$3.81$1.33
2016Detailed filing. Detailed filing data is available for this year.$5.34$0.00$5.34$2.61$2.13$0.49
2015Detailed filing. Detailed filing data is available for this year.$4.86$0.00$4.86$3.91$1.16$2.74
2014Detailed filing. Detailed filing data is available for this year.$2.11$0.00$2.11$1.44$1.14$0.30
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.82$1.82$1.13$1.16$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.93$0.00$1.93$0.94
2011Summary only. Only limited summary data is available for this year.$1.59$0.00$1.24$1.20$0.03