Civic Intelligence

Kern High School District Educational Foundation

990 • Fiscal year 2014 • EIN 77-0235452

Jul 01, 2013 to Jun 30, 2014 • Filed on Feb 18, 2015

5801 Sundale Avenue93309

(661) 827-3153

Siviq Scores

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

Liabilities / Assets

24th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

24th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

10th percentile

-26%

Higher net margin than 10% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

16th percentile

-9.6%

Faster asset growth than 16% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

16th percentile

-18%

Faster revenue growth than 16% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2011 to 2014

Assets

Down

$692,636

Down $73,594 (-9.6%) from 2013

Net Assets

Down

$692,636

Down $73,594 (-9.6%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

$282,112

No earlier filing loaded for comparison.

Expenses

Down

$355,706

Down $322,186 (-48%) from 2013

Net Income

-$73,594

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.

$800K$600K$400K$200K$0Assets 2011: $649,180Liabilities 2011: $0Net Assets 2011: $649,1802011Assets 2012: $641,571Liabilities 2012: $0Net Assets 2012: $641,5712012Assets 2013: $766,230Liabilities 2013: $0Net Assets 2013: $766,2302013Assets 2014: $692,636Liabilities 2014: $0Net Assets 2014: $692,6362014Assets 2015: $617,701Liabilities 2015: $5,000Net Assets 2015: $612,7012015Assets 2016: $652,861Liabilities 2016: $0Net Assets 2016: $652,8612016Assets 2017: $583,435Liabilities 2017: $0Net Assets 2017: $583,4352017Assets 2018: $590,681Liabilities 2018: $0Net Assets 2018: $590,6812018Assets 2019: $609,436Liabilities 2019: $0Net Assets 2019: $609,4362019Assets 2020: $572,603Liabilities 2020: $0Net Assets 2020: $572,6032020Assets 2021: $598,030Liabilities 2021: $0Net Assets 2021: $598,0302021Assets 2022: $663,514Liabilities 2022: $1,200Net Assets 2022: $662,3142022Assets 2023: $625,425Liabilities 2023: $0Net Assets 2023: $625,4252023Assets 2024: $622,824Liabilities 2024: $0Net Assets 2024: $622,8242024

Highlighted filing

2014

Assets$692,636
Liabilities$0
Net Assets$692,636

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $509,969Expenses 2011: $519,902Net Income 2011: -$9,9332011Expenses 2012: $600,2352012Expenses 2013: $677,8922013Revenue 2014: $282,112Expenses 2014: $355,706Net Income 2014: -$73,5942014Revenue 2015: $450,344Expenses 2015: $530,279Net Income 2015: -$79,9352015Revenue 2016: $356,219Expenses 2016: $316,059Net Income 2016: $40,1602016Revenue 2017: $202,257Expenses 2017: $271,683Net Income 2017: -$69,4262017Revenue 2018: $167,526Expenses 2018: $160,280Net Income 2018: $7,2462018Revenue 2019: $170,079Expenses 2019: $151,324Net Income 2019: $18,7552019Revenue 2020: $136,972Expenses 2020: $173,805Net Income 2020: -$36,8332020Revenue 2021: $197,053Expenses 2021: $171,626Net Income 2021: $25,4272021Revenue 2022: $211,176Expenses 2022: $146,892Net Income 2022: $64,2842022Revenue 2023: $193,969Expenses 2023: $230,858Net Income 2023: -$36,8892023Revenue 2024: $276,403Expenses 2024: $279,004Net Income 2024: -$2,6012024

Highlighted filing

2014

Revenue$282,112
Expenses$355,706
Net Income-$73,594
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 18, 2015
Return Version
2013v4.0
Gross Receipts
$282,112
Mission and Program Overview

Mission

The objective of the foundation is to gather, raise, and collect donations for the benefit of education programs of the kern high school district.

EDUCATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$483,864$523,942▲ $40,078
Savings and Temporary Cash Investments$282,366$168,694▼ $113,672
Total Assets$766,230$692,636▼ $73,594
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Temporarily Rstr Net Assets$725,574$651,935▼ $73,639
Unrestricted Net Assets$40,656$40,701▲ $45
Total Net Assets Fund Balance$766,230$692,636▼ $73,594
Total Liabilities and Net Assets / Fund Balance$766,230$692,636▼ $73,594
Compensation and Service Providers

Board Members and Trustees

NameTitle
Louie VegaPresident
Sheryl BarbichVice-president
Brenda LewisDirector
Joe HayDirector
Stephen P Renock IvDirector
Terry ThompsonDirector
Bryon SchaeferSecretary/executive Direct
Revenue and Support

Revenue Composition

Contributions and Grants
$281,574
Program Service Revenue
$0
Investment Income
$538
Other Revenue
$0
All Other Contributions
$281,574
Change in Net Assets
$-73,594

Audited Revenue Reconciliation

Revenue per Audited Statements
$282,112
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$282,112
Total Revenue per Form 990
$282,112
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$355,706
Other Expenses$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$355,706--$355,706
Total Functional Expenses$355,706$0$0$355,706

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$355,706
Total Expenses per Audited Statements$355,706
Total Expenses per Form 990$355,706
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
95-6001764-501(c)(3)Education Programs$355,706
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
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, Section B, Line 11

The return is mailed with a cover letter to each director and they are invited to call if they have any questions.

Form 990, Part VI, Section B, Line 12C

The foundation holds its annual organizational meeting in september. The officers and directors are required to disclose any interests that could give rise to conflicts at this meeting.

Form 990, Part VI, Section B, Line 15

N/a - the foundation has no paid employees. Employees of a related organization, the kern high school district, perform the operations of the foundation.

Form 990, Part VI, Section C, Line 19

Information available upon request

Filing and Contact Details

Filer

EIN
77-0235452
Phone
6618273153

Signing Officer

Name
Bryon Schaefer Edd
Title
Executive Director
Phone
6618273153
Signed
2015-02-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bryon Schaefer Edd
Formed
1989
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
5
Employees
0
Volunteers
7

Preparer

Preparer
Jennifer Haney
Phone
6613257500
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The foundation accounts for income taxes under the asc topic 740, income taxes, which requires the foundation to evaluate its tax positions and recognize liability for any positions that would not be considered "more likely than not" to be upheld under a tax authority examination. If such issues exist, the foundation's policy will be to recognize any tax liability so recorded, including applicable interest and penalties, as a component of income tax expense. The foundation has reviewed its tax positions and determined that an accrual for uncertain income tax positions and adjustment to the tax provision was not necessary.

Raw XML Appendix380 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/Desc0THE KERN HIGH SCHOOL DISTRICT EDUCATIONAL FOUNDATION SOLICITED, RECEIVED, AND DISTRIBUTED DONATIONS TO THE KERN HIGH SCHOOL DISTRICT TO TECHNICALLY TRAIN AND PROMOTE HIGHER EDUCATION THROUGH SPECIFIC PROGRAMS FOR APPROXIMATELY 300-400 KERN HIGH SCHOOL DISTRICT STUDENTS.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION ACCOUNTS FOR INCOME TAXES UNDER THE ASC TOPIC 740, INCOME TAXES, WHICH REQUIRES THE FOUNDATION TO EVALUATE ITS TAX POSITIONS AND RECOGNIZE LIABILITY FOR ANY POSITIONS THAT WOULD NOT BE CONSIDERED "MORE LIKELY THAN NOT" TO BE UPHELD UNDER A TAX AUTHORITY EXAMINATION. IF SUCH ISSUES EXIST, THE FOUNDATION'S POLICY WILL BE TO RECOGNIZE ANY TAX LIABILITY SO RECORDED, INCLUDING APPLICABLE INTEREST AND PENALTIES, AS A COMPONENT OF INCOME TAX EXPENSE. THE FOUNDATION HAS REVIEWED ITS TAX POSITIONS AND DETERMINED THAT AN ACCRUAL FOR UNCERTAIN INCOME TAX POSITIONS AND ADJUSTMENT TO THE TAX PROVISION WAS NOT NECESSARY.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0EDUCATION PROGRAMS
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION IS CLOSELY RELATED TO THE KERN HIGH SCHOOL DISTRICT, ITS SOLE GRANTEE. FUNDS DONATED TO THE KERN HIGH SCHOOL DISTRICT ARE USED TO TECHNICALLY TRAIN AND PROMOTE HIGHER EDUCATION FOR APPROXIMATELY 300-400 KERN HIGH SCHOOL DISTRICT STUDENTS EACH YEAR.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PART 1, LINE 2
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE RETURN IS MAILED WITH A COVER LETTER TO EACH DIRECTOR AND THEY ARE INVITED TO CALL IF THEY HAVE ANY QUESTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FOUNDATION HOLDS ITS ANNUAL ORGANIZATIONAL MEETING IN SEPTEMBER. THE OFFICERS AND DIRECTORS ARE REQUIRED TO DISCLOSE ANY INTERESTS THAT COULD GIVE RISE TO CONFLICTS AT THIS MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2N/A - THE FOUNDATION HAS NO PAID EMPLOYEES. EMPLOYEES OF A RELATED ORGANIZATION, THE KERN HIGH SCHOOL DISTRICT, PERFORM THE OPERATIONS OF THE FOUNDATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3INFORMATION AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10KERN HIGH SCHOOL DISTRICT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0956001764
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EDUCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 9
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine105801 SUNDALE AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0BAKERSFIELD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode093309
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0355706
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine10KERN HIGH SCHOOL DISTRICT
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0725574
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0651935
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0766230
IRS990/TotalAssetsEOYAmt0692636
IRS990/TotalAssetsGrp/BOYAmt0766230
IRS990/TotalAssetsGrp/EOYAmt0692636
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0281574
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0355706
IRS990/TotalFunctionalExpensesGrp/TotalAmt0355706
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0766230
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0692636
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0355706
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0538
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0282112
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0766230
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0692636
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt040656
IRS990/UnrestrictedNetAssetsGrp/EOYAmt040701
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine105801 SUNDALE AVENUE
IRS990/USAddress/City0BAKERSFIELD
IRS990/USAddress/State0CA
IRS990/USAddress/ZIPCode093309
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BRYON SCHAEFER EDD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06618273153
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-02-18
ReturnHeader/Filer/BusinessName/BusinessNameLine10KERN HIGH SCHOOL DISTRICT EDUCATIONAL FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0KERN
ReturnHeader/Filer/EIN0770235452
ReturnHeader/Filer/PhoneNum06618273153
ReturnHeader/Filer/USAddress/AddressLine105801 SUNDALE AVENUE
ReturnHeader/Filer/USAddress/City0BAKERSFIELD
ReturnHeader/Filer/USAddress/State0CA
ReturnHeader/Filer/USAddress/ZIPCode093309
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0330737981
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10MAYER HOFFMAN MCCANN PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine105060 CALIFORNIA AVENUE SUITE 800
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0BAKERSFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode093309
ReturnHeader/PreparerPersonGrp/PhoneNum06613257500
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JENNIFER HANEY
ReturnHeader/ReturnTs02015-03-09T16:52:50-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.23$0.00$6.23$2.76$2.79$0.03
2023Detailed filing. Detailed filing data is available for this year.$6.25$0.00$6.25$1.94$2.31$0.37
2022Detailed filing. Detailed filing data is available for this year.$6.64$0.01$6.62$2.11$1.47$0.64
2021Detailed filing. Detailed filing data is available for this year.$5.98$0.00$5.98$1.97$1.72$0.25
2020Detailed filing. Detailed filing data is available for this year.$5.73$0.00$5.73$1.37$1.74$0.37
2019Detailed filing. Detailed filing data is available for this year.$6.09$0.00$6.09$1.70$1.51$0.19
2018Detailed filing. Detailed filing data is available for this year.$5.91$0.00$5.91$1.68$1.60$0.07
2017Detailed filing. Detailed filing data is available for this year.$5.83$0.00$5.83$2.02$2.72$0.69
2016Detailed filing. Detailed filing data is available for this year.$6.53$0.00$6.53$3.56$3.16$0.40
2015Detailed filing. Detailed filing data is available for this year.$6.18$0.05$6.13$4.50$5.30$0.80
2014Detailed filing. Detailed filing data is available for this year.$6.93$0.00$6.93$2.82$3.56$0.74
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.66$0.00$7.66$6.78
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.42$0.00$6.42$6.00
2011Summary only. Only limited summary data is available for this year.$6.49$0.00$6.49$5.10$5.20$0.10