Great Valley Museum Foundation

990 • Fiscal year 2015 • EIN 77-0085880

Jul 01, 2014 to Jun 30, 2015 • Filed on May 16, 2016

Organization Profile MJC.EDU/GVM

2201 Blue Gum AveModesto, CA 95358

(209) 575-6196

Siviq Scores

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

0.26x

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

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

1.70x

Higher debt load relative to revenue than 92% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

-59%

Higher net margin than 5% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

$151,899

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 169.0% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

-2.6%

Faster asset growth than 34% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

28%

Faster revenue growth than 79% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Balance Sheet

Liabilities / Assets73rd percentile

Assets

Down

$590,384

Down $16,059 (-2.6%) from 2014

Net Assets

Down

$437,803

Down $55,550 (-11%) from 2014

Liabilities

$152,581

Up $39,491 (+35%) from 2014

Revenue And Expenses

Liabilities / Revenue92nd percentile Net Margin5th percentile

Revenue

$89,864

Up $19,536 (+28%) from 2014

Expenses

$142,654

Up $54,707 (+62%) from 2014

Net Income

Down

-$52,790

Down $35,171 (-200%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth34th percentile

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

Highlighted filing

2015

Assets$590,384

Liabilities$152,581

Net Assets$437,803

Open 2015 Filing

Operations Trend

Revenue Growth79th percentile

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

Highlighted filing

2015

Revenue$89,864

Expenses$142,654

Net Income-$52,790

Open 2015 Filing

Jump To

Filing Snapshot

Filing Period: Jul 1, 2014 to Jun 30, 2015
Signed: May 16, 2016
Return Version: 2014v6.0
Gross Receipts: $109,214

Mission and Program Overview

Mission

THE GREAT VALLEY MUSEUM FOUNDATION SUPPORTS THE GREAT VALLEY MUSEUM TO PROMOTE THE EDUCATIONAL GOALS OF ALL STUDENTS, TO SERVE THE BROADER COMMUNITY, TO GENERATE FINANCIAL SUPPORT, AND INCREASE AWARENESS OF SCIENCE TO THE PUBLIC. This is IN SUPPORT OF PROGRAMS AND ACTIVITIES OF MODESTO JUNIOR COLLEGE, PARTICULARLY AS THEY RELATE TO THE APPRECIATION AND UNDERSTANDING OF NATURAL HISTORY.

The great valley museum of natural history opens minds, touches hearts and inspires action toward discovering, appreciating and preserving our natural heritage and environment. Science literacy and the unique central valley are promoted by engaging students, educators, and the community through on-site and outreach programs. The museum serves as a resource to educational institutions, including modesto junior college.

Balance Sheet Detail

Line	Beginning	End	Change
Assets
Investments in Publicly Traded Securities	$252,517	$278,920	▲ $26,403
Savings and Temporary Cash Investments	$193,468	$166,868	▼ $26,600
Accounts Receivable	$15,045	$28,804	▲ $13,759
Cash and Non-Interest-Bearing Accounts	$50,597	$22,852	▼ $27,745
Inventories for Sale or Use	$7,820	$5,489	▼ $2,331
Prepaid Expenses and Deferred Charges	-	$455	-
Receivable From Disqualified Prsn	$0	-	-
Receivables From Officers Etc	$0	$0	→ $0
Investments Other Securities	$0	-	-
Investments Program Related	$0	-	-
Land, Buildings, and Equipment, Net	$0	$0	→ $0
Loans From Officers Directors	$0	-	-
Total Assets	$606,443	$590,384	▼ $16,059
Other Assets Total	$86,996	$86,996	→ $0
Liabilities
Other Liabilities	$105,200	$143,866	▲ $38,666
Accounts Payable and Accrued Expenses	$7,890	$8,715	▲ $825
Total Liabilities	$113,090	$152,581	▲ $39,491
Net Assets / Fund Balance
Unrestricted Net Assets	$270,736	$211,935	▼ $58,801
Permanently Rstr Net Assets	$117,167	$117,167	→ $0
Temporarily Rstr Net Assets	$105,450	$108,701	▲ $3,251
Total Net Assets Fund Balance	$493,353	$437,803	▼ $55,550
Total Liabilities and Net Assets / Fund Balance	$606,443	$590,384	▼ $16,059

Asset Categories

Asset	Book Value	Depreciation	Basis
Other Assets Org	$86,996	-	-

Endowment Activity

Period	Beginning	Contrib.	Gain/Loss	Other Uses	End
2014	$117,167	$1,781	▼ $1,633	-	$117,167
2013	$117,167	$0	→ $0	$0	$117,167
2012	$117,167	$0	→ $0	$0	$117,167
2011	$117,167	$0	→ $0	$0	$117,167
2010	$117,167	$0	→ $0	$0	$117,167

Compensation and Service Providers

Top Officer Pay94th percentile

Employees

Name	Title	Full / Part Time	Other	Total
-	GVM Director	PT	$151,899	$151,899
-	Museum Manager/GVM Director	FT	$79,804	$79,804

Board Members and Trustees

Name	Title
-	President
-	Vice President
-	Board Member
-	Secretary
-	Treasurer

Revenue and Support

Revenue Composition

Contributions and Grants: $81,529
Program Service Revenue: $0
Investment Income: $4,611
Other Revenue: $3,724
All Other Contributions: $64,866
Change in Net Assets: $-52,790

Audited Revenue Reconciliation

Revenue per Audited Statements: $99,865
Revenue Not Reported on Financial Statements: $-10,001
Revenue Not Reported on Form 990: $-2,760
Other Revenue Adjustments: $-10,001
Total Revenue per Audited Statements: $97,105
Total Revenue per Form 990: $89,864

Expenses and Functional Allocation

Major Expense Lines

Line Item	Amount
Other Expenses	$142,654
Grants and Similar Amounts Paid	$0
Professional Fundraising Fees	$0
Salaries, Compensation, and Employee Benefits	$0
Total Fundraising Expense	$0

Functional Expense Allocation

Line Item	Program	Management	Fundraising	Total
Other Expenses	$49,384	$78,972	-	$128,356
Insurance	$1,352	-	-	$1,352
Advertising	$86	-	-	$86
Total Functional Expenses	$52,125	$90,529	$0	$142,654

Audited Expense Reconciliation

Line Item	Amount
Total Expenses per Audited Statements	$152,655
Expenses per Audited Statements	$142,654
Total Expenses per Form 990	$142,654
Expenses Not Reported on Form 990	$10,001
Expenses Not Reported on Financial Statements	$0
Other Expense Adjustments	$0

Fundraising, Events, and Gaming

Fundraising activities: No
Gaming activities: No
Professional fundraiser used: No

Fundraising and Gaming Totals

Line Item	Amount
Fundraising Gross Income	$3,730
Fundraising Direct Expenses	$2,238
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 Item	Beginning	End	Change
Loans from Officers, Directors, Trustees, and Key Employees	$0	-	-
Receivables from Disqualified Persons	$0	-	-
Receivables from Officers, Directors, Trustees, and Key Employees	$0	$0	→ $0

Organization	Location	Activity	Code	Public Charity	Controlled
Yosemite Community College District	Modesto, CA	Education	501(c)(1	-	No

Debt and Bond Financing

Other Reported Liabilities

Liability	Amount
Amounts Held in Trust for Others	$143,866

Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant: No
Audit committee: Yes
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: Yes
Key decisions subject to board approval: No
Management duties delegated: No

Governance Explanations

Form 990, Part VI, Line 15B PROCESS FOR DETERMINING COMPENSATION

“The organization does not compensate any other officers or key employees, therefore this question has intentionally been marked no.”

Form 990, Part VI, Line 12A CONFLICT OF INTEREST POLICY

“The organization operates under the yosemite community college district board policy. A board member who has a remote interest in any contract considered by the board shall disclosure his or her interest during a board meeting. The board member shall not vote or debate on the matter or attempt to influence any other board member to enter into the contract board members are encountered to seek counsel from the districts legal advisory in every case where questions arise.”

Form 990, Part VI, Line 8B Documentation of meetings held by committees of governing body

“There are no committees with the authority to act on behalf of the governing body.”

Form 990, Part VI, Line 11B Review of form 990 by governing body

“MANAGEMENT REVIEWS THE FULL FORM 990 BEFORE IT IS FILED. The form 990 is shared with the full board of directors after filing.”

Form 990, Part VI, Line 15A Process to establish compensation of top management official

“Compensation for great valley museum employees is determined by the classifications and salary schedules created by the yosemite community college district in agreement with the california school employees association (csea). The classified classification and range (m. Flemate-museum specialist) was last updated on 3/1/2009 and the management classification and range (b.bauer-great valley museum director) was last updated on 12/23/2013. The classified salary schedule (m. Flemate) was last updated on 4/15/2014 and the management salary schedule was last updated on 9/15/2014.”

Form 990, Part VI, Line 19 Required documents available to the public

“The organizations governing documents, conflict of interest policy, and financial statements are available upon request at the foundations office.”

Filing and Contact Details

Filer

Filer Name: Great Valley Museum Foundation
EIN: 77-0085880
Phone: 2095756196
Address: 2201 Blue Gum Ave, MODESTO, CA 95358

Signing Officer

Name: Arnold Chavez
Title: GVM Director
Signed: 2016-05-16
Discuss with paid preparer: Yes

Organization Details

Formed: 1985
Legal Domicile: CA
Voting Board Members: 14
Independent Board Members: 12
Employees: 0
Volunteers: 65

Preparer

Firm: Crowe Horwath Llp
Address: 400 Capitol Mall, Suite 1400, Sacramento, CA 95814-4434
Preparer: Niki Bencik
Phone: 9164411000

Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3 Significant changes in program services

“The Organization now has a planetarium and Science on a Sphere in which presentations and shows are held. The Museum moved into its new location in April of 2015. While the Museum continues to conduct tours of the museum & animal presentations, they are now in a much larger space which can hold larger groups of visitors.”

Part I, Line 15 & Part IX, Lines 5 - 10 Employee Compensation & Benefits

“Officers and individuals working at the great valley museum foundation are employees of yosemite community college district. As such, payments made to the yosemite community college district for the filing organization's workforce are shown on part ix, line 24c as a reimbursement.”

Financial Statement Notes

Schedule D, Part III, Line 4 Collections of art - description of collections

“The museum has various exhibits dedicated to providing science and natural history information to adults and children of all ages great central valley exhibit. Our six habitat dioramas feature native flora and fauna specific to our great valley, great animal hall exhibit - lions, tigers, and bears (and more) featuring the osterburg collection of animals from around the world native californians exhibit - includes yokut and miwok history and artifacts.”

Schedule D, Part V, Line 4 Intended uses of endowment funds

“The endowment funds are intended to support the museum operations and collections.”

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

“The Foundation is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and Section 23701(d) of the California Revenue and Taxation Code. The Foundation has been classified as an organization that is not a private foundation under Section 509(a)(2). The Foundation has not entered into any activities that would jeopardize its tax-exempt status. Accordingly, no provision for income taxes is required. The Foundation files exempt organization returns in the U.S. federal and California jurisdictions. The federal returns for tax years 2011 and beyond, and the California returns for tax years 2010 and beyond, remain subject to examination by the taxing authorities. The Foundation adopted FASB ASC 740, Income Taxes, which clarifies the accounting for uncertainty in income taxes recognized in the Foundation's financial statements 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 also provides guidance on derecognition and measurement of a tax position taken or expected to be taken in a tax return. The Foundation believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. The Foundation does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. Interest and penalties on tax assessments are classified as income tax expense when incurred. For the years ended June 30, 2015 and 2014, the Foundation did not incur any interest or penalties.”

Schedule D, Part XI, Line 4(B) Other revenues in form 990 not in audited financial statements

“Cost of Goods Sold - -10001 -”

Schedule D, Part XII, Line 2(D) Other expenses in audited financial statements not in form 990

“Cost of Goods Sold - 10001”

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IRS990/Form990PartVIISectionAGrp/TitleTxt	1	Vice President
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IRS990/Form990PartVIISectionAGrp/TitleTxt	3	Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt	4	GVM Director
IRS990/Form990PartVIISectionAGrp/TitleTxt	5	GVM Director
IRS990/Form990PartVIISectionAGrp/TitleTxt	6	Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt	7	Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt	8	Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt	9	Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt	10	Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt	11	Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt	12	Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt	13	Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt	14	Museum Manager/GVM Director
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IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt	0	Jodi Ann Karambela
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt	0	181817
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing

Assets: $590,384
Liabilities: $152,581
Net assets: $437,803
Revenue: $89,864
Expenses: $142,654
Net income: -$52,790

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2023Detailed filing. Detailed filing data is available for this year.	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
2022Detailed filing. Detailed filing data is available for this year.	$0.00	$0.00	$0.00	$1.88	$0.88	$1.00
2021Detailed filing. Detailed filing data is available for this year.	$7.06	$3.57	$3.49	$0.75	$0.85	$0.09
2020Detailed filing. Detailed filing data is available for this year.	$6.79	$3.13	$3.66	$0.66	$0.85	$0.19
2019Detailed filing. Detailed filing data is available for this year.	$7.11	$3.25	$3.86	$0.61	$0.86	$0.25
2018Detailed filing. Detailed filing data is available for this year.	$7.10	$3.03	$4.07	$0.72	$0.88	$0.16
2017Detailed filing. Detailed filing data is available for this year.	$7.34	$3.18	$4.16	$0.84	$0.88	$0.04
2016Detailed filing. Detailed filing data is available for this year.	$6.53	$2.41	$4.12	$1.01	$1.25	$0.23
2015Detailed filing. Detailed filing data is available for this year.	$5.90	$1.53	$4.38	$0.90	$1.43	$0.53
2014Detailed filing. Detailed filing data is available for this year.	$6.06	$1.13	$4.93	$0.70	$0.88	$0.18
2013Summary only. Only limited summary data is available for this year.	$5.73	$0.83	$4.90	$1.95	$0.76	$1.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.	$3.78	$0.10	$3.69	$0.52	$0.75	$0.23
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.	$4.70	$0.59	$4.11	$1.54	$0.79	$0.75
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.	$4.30	$1.10	$3.21	$1.03	$0.78	$0.25

Great Valley Museum Foundation

Balance Sheet Trend

Operations Trend

Mission

Asset Categories

Endowment Activity

Employees

Board Members and Trustees

Revenue Composition

Audited Revenue Reconciliation

Major Expense Lines

Functional Expense Allocation

Audited Expense Reconciliation

Fundraising and Gaming Totals

Loans and Receivables

Related Tax-Exempt Organizations

Other Reported Liabilities

Governance Checklist

Governance Explanations

Form 990, Part VI, Line 15B PROCESS FOR DETERMINING COMPENSATION

Form 990, Part VI, Line 12A CONFLICT OF INTEREST POLICY

Form 990, Part VI, Line 8B Documentation of meetings held by committees of governing body

Form 990, Part VI, Line 11B Review of form 990 by governing body

Form 990, Part VI, Line 15A Process to establish compensation of top management official

Form 990, Part VI, Line 19 Required documents available to the public

Filer

Signing Officer

Organization Details

Preparer

Additional Explanations

Form 990, Part III, Line 3 Significant changes in program services

Part I, Line 15 & Part IX, Lines 5 - 10 Employee Compensation & Benefits

Financial Statement Notes

Schedule D, Part III, Line 4 Collections of art - description of collections

Schedule D, Part V, Line 4 Intended uses of endowment funds

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

Schedule D, Part XI, Line 4(B) Other revenues in form 990 not in audited financial statements

Schedule D, Part XII, Line 2(D) Other expenses in audited financial statements not in form 990

Document Assets

Filings