Civic Intelligence

Floodplain Management Association

990 • Fiscal year 2019 • EIN 77-0265259

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 05, 2020

Organization Profilewww.floodplain.org
PO Box 846Ramona, CA 92065

(760) 936-3676

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.01x

Higher debt load relative to assets than 62% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

58th percentile

0.00x

Higher debt load relative to revenue than 58% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

17th percentile

-18%

Higher net margin than 17% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

94th percentile

$57,146

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 13.1% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

9th percentile

-49%

Faster asset growth than 9% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

40th percentile

-5.4%

Faster revenue growth than 40% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Down

$83,160

Down $79,565 (-49%) from 2018

Net Assets

Down

$82,720

Down $79,882 (-49%) from 2018

Liabilities

Up

$440

Up $317 (+258%) from 2018

Revenue And Expenses
Liabilities / Revenue58th percentileNet Margin17th percentile

Revenue

Down

$437,869

Down $25,159 (-5.4%) from 2018

Expenses

Up

$517,751

Up $131,435 (+34%) from 2018

Net Income

Down

-$79,882

Down $156,594 (-204%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth9th percentile

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

$400K$300K$200K$100K$0Assets 2011: $96,839Liabilities 2011: $0Net Assets 2011: $96,8392011Assets 2012: $165,961Liabilities 2012: $0Net Assets 2012: $165,9612012Assets 2013: $154,963Liabilities 2013: $0Net Assets 2013: $154,9632013Assets 2014: $146,343Liabilities 2014: $0Net Assets 2014: $146,3432014Assets 2015: $133,209Liabilities 2015: $6,030Net Assets 2015: $127,1792015Assets 2016: $166,836Liabilities 2016: $357Net Assets 2016: $166,4792016Assets 2017: $86,206Liabilities 2017: $316Net Assets 2017: $85,8902017Assets 2018: $162,725Liabilities 2018: $123Net Assets 2018: $162,6022018Assets 2019: $83,160Liabilities 2019: $440Net Assets 2019: $82,7202019Assets 2020: $163,811Liabilities 2020: $843Net Assets 2020: $162,9682020Assets 2021: $227,570Liabilities 2021: $11,181Net Assets 2021: $216,3892021Assets 2022: $211,869Liabilities 2022: $5,933Net Assets 2022: $205,9362022Assets 2023: $221,078Liabilities 2023: $3,926Net Assets 2023: $217,1522023Assets 2024: $321,722Liabilities 2024: $11,444Net Assets 2024: $310,2782024

Highlighted filing

2019

Assets$83,160
Liabilities$440
Net Assets$82,720
Open 2019 Filing

Operations Trend

Revenue Growth40th percentile

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

$600K$400K$200K$0-$200KRevenue 2011: $292,221Expenses 2011: $327,767Net Income 2011: -$35,5462011Revenue 2012: $354,265Expenses 2012: $285,143Net Income 2012: $69,1222012Revenue 2013: $297,585Expenses 2013: $314,572Net Income 2013: -$16,9872013Revenue 2014: $305,825Expenses 2014: $314,445Net Income 2014: -$8,6202014Revenue 2015: $326,137Expenses 2015: $345,301Net Income 2015: -$19,1642015Revenue 2016: $404,518Expenses 2016: $365,219Net Income 2016: $39,2992016Revenue 2017: $309,094Expenses 2017: $397,032Net Income 2017: -$87,9382017Revenue 2018: $463,028Expenses 2018: $386,316Net Income 2018: $76,7122018Revenue 2019: $437,869Expenses 2019: $517,751Net Income 2019: -$79,8822019Revenue 2020: $278,779Expenses 2020: $198,531Net Income 2020: $80,2482020Revenue 2021: $298,678Expenses 2021: $245,258Net Income 2021: $53,4202021Revenue 2022: $561,737Expenses 2022: $572,168Net Income 2022: -$10,4312022Revenue 2023: $556,439Expenses 2023: $545,222Net Income 2023: $11,2172023Revenue 2024: $589,624Expenses 2024: $495,344Net Income 2024: $94,2802024

Highlighted filing

2019

Revenue$437,869
Expenses$517,751
Net Income-$79,882
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 5, 2020
Return Version
2019v5.0
Gross Receipts
$437,869
Mission and Program Overview

Mission

The purposes of the Floodplain Management Association are to:Promote awareness on the part of the public and public officials of the nature and extent of flood problems and encourage wise use and management of floodplains.Support and encourage research, continuing education, distribution and exchange of pertinent information, and other activities anticipated to enhance the capability of members to plan, evaluate and carry out floodplain management programs.Encourage actions in accord with the accepted principles of floodplain management by the California Legislature, U.S. Congress, California and federal agencies, and other appropriate bodies and organizations.Assist in developing, testing, evaluating and describing new, innovative, and improved measures or techniques for floodplain management.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$162,602$82,720▼ $79,882
Cash and Non-Interest-Bearing Accounts$160,215$80,650▼ $79,565
Savings and Temporary Cash Investments$2,510$2,510→ $0
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-
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$162,725$83,160▼ $79,565
Other Assets Total-$0-
Liabilities
Other Liabilities$123$440▲ $317
Total Liabilities$123$440▲ $317
Net Assets / Fund Balance
Total Net Assets Fund Balance$162,602$82,720▼ $79,882
Total Liabilities and Net Assets / Fund Balance$162,725$83,160▼ $79,565
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Mary SeitsExecutive DirectorPT$57,146$57,146

Board Members and Trustees

NameTitle
Alex YescasChair
Mike NowlanVice Chair
Abigayle MayrenaDirector
Ann BechtelDirector
Brian BrownDirector
Brian WalkerDirector
Darren SuenDirector
John MoynierDirector
Kyle GallupDirector
Millicent Cowley-CrawfordDirector
Vince GeronimoDirector
Connie Perkins-GutowskySecretary
Brent SiemerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$437,775
Investment Income
$94
Other Revenue
$0
Change in Net Assets
$-79,882
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$455,757
Salaries, Compensation, and Employee Benefits$61,994
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$292,304--$292,304
Fees for Services Management$30,975$30,974-$61,949
Current Officers, Directors, Trustees, and Key Employees$28,573$28,573-$57,146
All Other Expenses-$8,808-$8,808
Information Technology$4,098$4,098-$8,196
Occupancy$3,872$3,872-$7,744
Other Expenses$40,855$5,501-$5,501
Payroll Taxes$2,424$2,424-$4,848
Insurance$1,853$1,853-$3,706
Fees for Services Accounting-$3,045-$3,045
Travel$2,994--$2,994
Total Functional Expenses$407,948$109,803$0$517,751
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
Credit card balance$440
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

“Board of Directors nominates Director candidates and prepares ballots for voting by general membership. Directors and officers are elected by members via electronic ballots. Election of Executive Board members is performed annually and other Directors are elected every two years.”

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

“Amendment of organization bylaws requires approval by the general membership. All other matters are decided by the Board of Directors.”

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

“Form 990 was prepared by an independent Certified Public Accountant and reviewd by the Organization's Treasurer prior to 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
Floodplain Management Association
EIN
77-0265259
Phone
7609363676
Address
PO Box 846, Ramona, CA 92065

Signing Officer

Name
Mary Seits
Title
Executive Director
Signed
2020-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alex Yescas
Formed
1990
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
12
Employees
1

Preparer

Firm
Ramirez & Co CPAs
Address
5473 Kearny Villa Rd Suite 240, San Diego, CA 92123
Preparer
Stephen G Ramirez
Phone
8582920101
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IRS990/MissionDesc0The purposes of the Floodplain Management Association are to:Promote awareness on the part of the public and public officials of the nature and extent of flood problems and encourage wise use and management of floodplains.Support and encourage research, continuing education, distribution and exchange of pertinent information, and other activities anticipated to enhance the capability of members to plan, evaluate and carry out floodplain management programs.Encourage actions in accord with the accepted principles of floodplain management by the California Legislature, U.S. Congress, California and federal agencies, and other appropriate bodies and organizations.Assist in developing, testing, evaluating and describing new, innovative, and improved measures or techniques for floodplain management.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Board of Directors nominates Director candidates and prepares ballots for voting by general membership. Directors and officers are elected by members via electronic ballots. Election of Executive Board members is performed annually and other Directors are elected every two years.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Amendment of organization bylaws requires approval by the general membership. All other matters are decided by the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Form 990 was prepared by an independent Certified Public Accountant and reviewd by the Organization's Treasurer prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$83,160
Liabilities
$440
Net assets
$82,720
Revenue
$437,869
Expenses
$517,751
Net income
-$79,882
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.22$0.11$3.10$5.90$4.95$0.94
2023Detailed filing. Detailed filing data is available for this year.$2.21$0.04$2.17$5.56$5.45$0.11
2022Detailed filing. Detailed filing data is available for this year.$2.12$0.06$2.06$5.62$5.72$0.10
2021Detailed filing. Detailed filing data is available for this year.$2.28$0.11$2.16$2.99$2.45$0.53
2020Detailed filing. Detailed filing data is available for this year.$1.64$0.01$1.63$2.79$1.99$0.80
2019Detailed filing. Detailed filing data is available for this year.$0.83$0.00$0.83$4.38$5.18$0.80
2018Detailed filing. Detailed filing data is available for this year.$1.63$0.00$1.63$4.63$3.86$0.77
2017Detailed filing. Detailed filing data is available for this year.$0.86$0.00$0.86$3.09$3.97$0.88
2016Detailed filing. Detailed filing data is available for this year.$1.67$0.00$1.66$4.05$3.65$0.39
2015Detailed filing. Detailed filing data is available for this year.$1.33$0.06$1.27$3.26$3.45$0.19
2014Detailed filing. Detailed filing data is available for this year.$1.46$0.00$1.46$3.06$3.14$0.09
2013Summary only. Only limited summary data is available for this year.$1.55$0.00$1.55$2.98$3.15$0.17
2012Summary only. Only limited summary data is available for this year.$1.66$0.00$1.66$3.54$2.85$0.69
2011Summary only. Only limited summary data is available for this year.$0.97$0.00$0.97$2.92$3.28$0.36