Civic Intelligence

Samoan Community Development Center Incorporated

990 • Fiscal year 2018 • EIN 77-0290646

Jul 01, 2017 to Jun 30, 2018 • Filed on May 15, 2019

2055 Sunnydale Ave 100San Francisco, CA 94134

(415) 841-1086

Siviq Scores

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

Liabilities / Assets

70th percentile

0.29x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

45th percentile

0.07x

Higher debt load relative to revenue than 45% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

48th percentile

2.5%

Higher net margin than 48% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

55th percentile

$73,802

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

77th percentile

14%

Faster asset growth than 77% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

75th percentile

20%

Faster revenue growth than 75% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$310,504

Up $38,257 (+14%) from 2017

Net Assets

Up

$221,517

Up $30,161 (+16%) from 2017

Liabilities

Up

$88,987

Up $8,096 (+10%) from 2017

Revenue

Up

$1,221,963

Up $203,426 (+20%) from 2017

Expenses

Up

$1,191,802

Up $232,045 (+24%) from 2017

Net Income

Down

$30,161

Down $28,619 (-49%) from 2017

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $179,232Liabilities 2011: $77,540Net Assets 2011: $101,6922011Assets 2012: $178,921Liabilities 2012: $55,456Net Assets 2012: $123,4652012Assets 2013: $96,761Liabilities 2013: $57,267Net Assets 2013: $39,4942013Assets 2014: $146,134Liabilities 2014: $77,914Net Assets 2014: $68,2202014Assets 2015: $162,235Liabilities 2015: $77,129Net Assets 2015: $85,1062015Assets 2016: $243,015Liabilities 2016: $111,245Net Assets 2016: $131,7702016Assets 2017: $272,247Liabilities 2017: $80,891Net Assets 2017: $191,3562017Assets 2018: $310,504Liabilities 2018: $88,987Net Assets 2018: $221,5172018Assets 2019: $461,816Liabilities 2019: $142,548Net Assets 2019: $319,2682019Assets 2020: $745,011Liabilities 2020: $365,214Net Assets 2020: $379,7972020Assets 2021: $808,922Liabilities 2021: $381,689Net Assets 2021: $427,2332021Assets 2022: $1,661,900Liabilities 2022: $644,027Net Assets 2022: $1,017,8732022Assets 2023: $1,095,967Liabilities 2023: $462,433Net Assets 2023: $633,5342023

Highlighted filing

2018

Assets$310,504
Liabilities$88,987
Net Assets$221,517

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $466,710Expenses 2011: $479,596Net Income 2011: -$12,8862011Revenue 2012: $489,190Expenses 2012: $490,540Net Income 2012: -$1,3502012Revenue 2013: $717,356Expenses 2013: $754,344Net Income 2013: -$36,9882013Revenue 2014: $640,049Expenses 2014: $611,323Net Income 2014: $28,7262014Revenue 2015: $662,682Expenses 2015: $645,796Net Income 2015: $16,8862015Revenue 2016: $775,007Expenses 2016: $730,770Net Income 2016: $44,2372016Revenue 2017: $1,018,537Expenses 2017: $959,757Net Income 2017: $58,7802017Revenue 2018: $1,221,963Expenses 2018: $1,191,802Net Income 2018: $30,1612018Revenue 2019: $1,742,703Expenses 2019: $1,644,952Net Income 2019: $97,7512019Revenue 2020: $2,088,101Expenses 2020: $2,027,572Net Income 2020: $60,5292020Revenue 2021: $2,608,203Expenses 2021: $2,560,767Net Income 2021: $47,4362021Revenue 2022: $4,206,714Expenses 2022: $3,616,074Net Income 2022: $590,6402022Revenue 2023: $3,893,747Expenses 2023: $4,278,086Net Income 2023: -$384,3392023

Highlighted filing

2018

Revenue$1,221,963
Expenses$1,191,802
Net Income$30,161
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 15, 2019
Return Version
2017v2.2
Gross Receipts
$2,494,745
Mission and Program Overview

Mission

The purpose of this organization is to foster the health, education and well-being of the samoan community, to assist in continuing and maintaining the traditions of the samoan customs.

Provided programs and services to the youth and adults underserved in the samoan and pacific island community of san francisco, california.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$252,853$278,215▲ $25,362
Land, Buildings, and Equipment, Net$9,352$20,717▲ $11,365
Cash and Non-Interest-Bearing Accounts-$1,000-
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$272,247$310,504▲ $38,257
Other Assets Total$10,042$10,572▲ $530
Liabilities
Other Liabilities$37,139$57,722▲ $20,583
Accounts Payable and Accrued Expenses$43,752$31,265▼ $12,487
Total Liabilities$80,891$88,987▲ $8,096
Net Assets / Fund Balance
Unrestricted Net Assets$191,356$221,517▲ $30,161
Total Net Assets Fund Balance$191,356$221,517▲ $30,161
Total Liabilities and Net Assets / Fund Balance$272,247$310,504▲ $38,257

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$20,717$26,815$47,532
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Patsy TitoExecutive DirectorFT$73,035$767$73,802

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,000,514
Program Service Revenue
$19,332
Investment Income
$0
Other Revenue
$202,117
All Other Contributions
$36,659
Change in Net Assets
$30,161

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,221,963
Total Revenue per Audited Statements
$1,221,963
Total Revenue per Form 990
$1,221,963
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$648,741
Other Expenses$543,061
Total Fundraising Expense$196,734
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$422,120$61,081$8,192$491,393
Fees for Services Other$71,537$50,660$1,859$124,056
Occupancy$14,799$107$75,920$90,826
Other Employee Benefits$70,969$11,023$1,554$83,546
Current Officers, Directors, Trustees, and Key Employees$73,802--$73,802
Office Expenses$15,312$3,784$3,052$22,148
Insurance$15,996$-539$97$15,554
Depreciation Depletion$11,784$992$992$13,768
Other Expenses$10,474$526$547$11,547
Travel$3,938$3,786-$7,724
All Other Expenses$4,109--$4,109
Total Functional Expenses$850,264$144,804$196,734$1,191,802

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,191,802
Total Expenses per Audited Statements$1,191,802
Total Expenses per Form 990$1,191,802
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,474,899
Gaming Direct Expenses$1,272,782
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
Accrued Expenses$48,464
Cash-overdrawn$9,258
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
Yes
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

Governing body reviews financial information with accountant.

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

Questions are raised during board meetings.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Board reviews salaries after proposed.

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

Disclose financials to public during open meetings. Disclose governing documents and policies upon request.

Filing and Contact Details

Filer

Filer Name
Samoan Community Development Center
EIN
77-0290646
Phone
4158411086
Address
2055 SUNNYDALE AVE 100, SAN FRANCISCO, CA 94134

Signing Officer

Name
Patsy Tito
Title
Executive Director
Signed
2019-05-15
Discuss with paid preparer
Yes

Organization Details

Formed
1991
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
24

Preparer

Firm
Maze & Associates
Address
3478 BUSKIRK AVE STE 215, PLEASANT HILL, CA 94523-4346
Preparer
Peter Medina
Phone
9259300902
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IRS990/LandBldgEquipBasisNetGrp/BOYAmt09352
IRS990/LandBldgEquipBasisNetGrp/EOYAmt020717
IRS990/LandBldgEquipCostOrOtherBssAmt047532
IRS990/LegalDomicileStateCd0CA
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE PURPOSE OF THIS ORGANIZATION IS TO FOSTER THE HEALTH, EDUCATION AND WELL-BEING OF THE SAMOAN COMMUNITY, TO ASSIST IN CONTINUING AND MAINTAINING THE TRADITIONS OF THE SAMOAN CUSTOMS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0191356
IRS990/NetAssetsOrFundBalancesEOYAmt0221517
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt0202117
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt0202117
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt075920
IRS990/OccupancyGrp/ManagementAndGeneralAmt0107
IRS990/OccupancyGrp/ProgramServicesAmt014799
IRS990/OccupancyGrp/TotalAmt090826
IRS990/OfficeExpensesGrp/FundraisingAmt03052
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03784
IRS990/OfficeExpensesGrp/ProgramServicesAmt015312
IRS990/OfficeExpensesGrp/TotalAmt022148
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt010042
IRS990/OtherAssetsTotalGrp/EOYAmt010572
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt01554
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt011023
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt070969
IRS990/OtherEmployeeBenefitsGrp/TotalAmt083546
IRS990/OtherExpensesGrp/Desc0PROGRAM EXPENSES
IRS990/OtherExpensesGrp/Desc1EQUIPMENT LEASE
IRS990/OtherExpensesGrp/Desc2BUSINESS RELATED EXPENSES
IRS990/OtherExpensesGrp/Desc3COMMUNICATIONS
IRS990/OtherExpensesGrp/FundraisingAmt065827
IRS990/OtherExpensesGrp/FundraisingAmt129763
IRS990/OtherExpensesGrp/FundraisingAmt28931
IRS990/OtherExpensesGrp/FundraisingAmt3547
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt08390
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11163
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt23831
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3526
IRS990/OtherExpensesGrp/ProgramServicesAmt0118808
IRS990/OtherExpensesGrp/ProgramServicesAmt111079
IRS990/OtherExpensesGrp/ProgramServicesAmt25537
IRS990/OtherExpensesGrp/ProgramServicesAmt310474
IRS990/OtherExpensesGrp/TotalAmt0193025
IRS990/OtherExpensesGrp/TotalAmt142005
IRS990/OtherExpensesGrp/TotalAmt218299
IRS990/OtherExpensesGrp/TotalAmt311547
IRS990/OtherLiabilitiesGrp/BOYAmt037139
IRS990/OtherLiabilitiesGrp/EOYAmt057722
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt08192
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt061081
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0422120
IRS990/OtherSalariesAndWagesGrp/TotalAmt0491393
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0252853
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0278215
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt019332
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt019332
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0971272
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0448988
IRS990/PYOtherRevenueAmt047265
IRS990/PYRevenuesLessExpensesAmt058780
IRS990/PYSalariesCompEmpBnftPaidAmt0510769
IRS990/PYTotalExpensesAmt0959757
IRS990/PYTotalRevenueAmt01018537
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt030161
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt019332
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01019846
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01018537
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0775007
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0662682
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0640049
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04116121
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt04116121
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01019846
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01018537
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0775007
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0662682
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0640049
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04116121
IRS990ScheduleA/TotalSupportAmt04116121
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt020717
IRS990ScheduleD/EquipmentGrp/DepreciationAmt026815
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt047532
IRS990ScheduleD/ExpensesSubtotalAmt01191802
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt048464
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt19258
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED EXPENSES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CASH-OVERDRAWN
IRS990ScheduleD/RevenueSubtotalAmt01221963
IRS990ScheduleD/TotalBookValueLandBuildingsAmt020717
IRS990ScheduleD/TotalExpensesPerForm990Amt01191802
IRS990ScheduleD/TotalLiabilityAmt057722
IRS990ScheduleD/TotalRevenuePerForm990Amt01221963
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01221963
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01191802
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$1.10$0.46$0.63$3.89$4.28$0.38
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.66$0.64$1.02$4.21$3.62$0.59
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.38$0.43$2.61$2.56$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.75$0.37$0.38$2.09$2.03$0.06
2019Summary only. Only limited summary data is available for this year.$0.46$0.14$0.32$1.74$1.64$0.10
2018Detailed filing. Detailed filing data is available for this year.$0.31$0.09$0.22$1.22$1.19$0.03
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.08$0.19$1.02$0.96$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.24$0.11$0.13$0.78$0.73$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.16$0.08$0.09$0.66$0.65$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.15$0.08$0.07$0.64$0.61$0.03
2013Summary only. Only limited summary data is available for this year.$0.10$0.06$0.04$0.72$0.75$0.04
2012Summary only. Only limited summary data is available for this year.$0.18$0.06$0.12$0.49$0.49$0.00
2011Summary only. Only limited summary data is available for this year.$0.18$0.08$0.10$0.47$0.48$0.01