Civic Intelligence

5-Cities Community Service Foundation

990 • Fiscal year 2024 • EIN 77-0437523

May 01, 2023 to Apr 30, 2024 • Filed on Feb 26, 2025

PO Box ZeroGrover Beach, CA 93483

(805) 489-4111

Siviq Scores

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

Liabilities / Assets

25th percentile

0.00x

Higher debt load relative to assets than 25% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

27th percentile

0.01x

Higher debt load relative to revenue than 27% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

77th percentile

24%

Higher net margin than 77% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

20th percentile

-5.7%

Faster asset growth than 20% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

96th percentile

217%

Faster revenue growth than 96% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$4,372,626

Down $262,572 (-5.7%) from 2023

Net Assets

Up

$4,361,940

Up $336,593 (+8.4%) from 2023

Liabilities

Down

$10,686

Down $599,165 (-98%) from 2023

Revenue

Up

$1,393,244

Up $953,611 (+217%) from 2023

Expenses

Up

$1,056,651

Up $711,509 (+206%) from 2023

Net Income

Up

$336,593

Up $242,102 (+256%) from 2023

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2012: $1,916,893Liabilities 2012: $0Net Assets 2012: $1,916,8932012Assets 2013: $1,933,364Liabilities 2013: $0Net Assets 2013: $1,933,3642013Assets 2014: $1,981,130Liabilities 2014: $0Net Assets 2014: $1,981,1302014Assets 2015: $1,982,008Liabilities 2015: $0Net Assets 2015: $1,982,0082015Assets 2016: $1,992,648Liabilities 2016: $0Net Assets 2016: $1,992,6482016Assets 2017: $2,023,053Liabilities 2017: $0Net Assets 2017: $2,023,0532017Assets 2018: $4,268,657Liabilities 2018: $1,060,100Net Assets 2018: $3,208,5572018Assets 2019: $4,140,903Liabilities 2019: $560,350Net Assets 2019: $3,580,5532019Assets 2020: $4,324,389Liabilities 2020: $625,850Net Assets 2020: $3,698,5392020Assets 2021: $4,425,459Liabilities 2021: $638,667Net Assets 2021: $3,786,7922021Assets 2022: $4,542,456Liabilities 2022: $611,600Net Assets 2022: $3,930,8562022Assets 2023: $4,635,198Liabilities 2023: $609,851Net Assets 2023: $4,025,3472023Assets 2024: $4,372,626Liabilities 2024: $10,686Net Assets 2024: $4,361,9402024Assets 2025: $4,571,801Liabilities 2025: $9,417Net Assets 2025: $4,562,3842025

Highlighted filing

2024

Assets$4,372,626
Liabilities$10,686
Net Assets$4,361,940

Operations Trend

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

$1.5M$1.0M$500K$0Revenue 2012: $73,028Expenses 2012: $27,340Net Income 2012: $45,6882012Revenue 2013: $31,380Expenses 2013: $14,909Net Income 2013: $16,4712013Revenue 2014: $79,883Expenses 2014: $32,117Net Income 2014: $47,7662014Revenue 2015: $34,169Expenses 2015: $33,291Net Income 2015: $8782015Revenue 2016: $40,565Expenses 2016: $29,925Net Income 2016: $10,6402016Revenue 2017: $59,007Expenses 2017: $28,602Net Income 2017: $30,4052017Revenue 2018: $1,209,387Expenses 2018: $23,883Net Income 2018: $1,185,5042018Revenue 2019: $693,869Expenses 2019: $321,873Net Income 2019: $371,9962019Revenue 2020: $395,367Expenses 2020: $277,381Net Income 2020: $117,9862020Revenue 2021: $375,458Expenses 2021: $287,205Net Income 2021: $88,2532021Revenue 2022: $523,310Expenses 2022: $379,246Net Income 2022: $144,0642022Revenue 2023: $439,633Expenses 2023: $345,142Net Income 2023: $94,4912023Revenue 2024: $1,393,244Expenses 2024: $1,056,651Net Income 2024: $336,5932024Revenue 2025: $602,721Expenses 2025: $402,277Net Income 2025: $200,4442025

Highlighted filing

2024

Revenue$1,393,244
Expenses$1,056,651
Net Income$336,593
Jump To
Filing Snapshot
Filing Period
May 1, 2023 to Apr 30, 2024
Signed
Feb 26, 2025
Return Version
2023v6.0
Gross Receipts
$1,393,244
Mission and Program Overview

Mission

Benefit the local youth by contributions and development of facilities for the youth and their parents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,425,853$3,531,995▲ $106,142
Savings and Temporary Cash Investments$890,907$466,735▼ $424,172
Cash and Non-Interest-Bearing Accounts$35,830$91,287▲ $55,457
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$4,635,198$4,372,626▼ $262,572
Other Assets Total$282,608$282,609▲ $1
Liabilities
Unsecured Notes Loans Payable$600,000--
Other Liabilities$9,851$10,686▲ $835
Total Liabilities$609,851$10,686▼ $599,165
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,692,015$4,361,940▲ $669,925
Net Assets With Donor Restrictions$333,332--
Total Net Assets Fund Balance$4,025,347$4,361,940▲ $336,593
Total Liabilities and Net Assets / Fund Balance$4,635,198$4,372,626▼ $262,572

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,665,406$212,488$1,877,894
Other Land Buildings$1,510,884$10,123$1,521,007
Leasehold Improvements$350,004$30,637$380,641
Equipment$5,701$4,545$10,246
Other Assets Org$1--
Compensation and Service Providers

Board Members and Trustees

NameTitle
J JohnsonPresident & CEO
Amy MinerDirector
Hannah MurphyDirector
James SiminaroDirector
Pat CusakDirector
Randal Vard IkedaDirector
David EkbomSecretary
Mike MinerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,005,765
Program Service Revenue
$290,003
Investment Income
$57,147
Other Revenue
$40,329
All Other Contributions
$962,661
Change in Net Assets
$336,593
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$630,150
Other Expenses$426,501
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$626,000--$626,000
Depreciation Depletion$61,775--$61,775
Other Expenses$30,453--$30,453
Office Expenses$8,070--$8,070
Insurance$6,283--$6,283
All Other Expenses$5,888--$5,888
Advertising$5,230--$5,230
Fees for Services Accounting$4,374--$4,374
Grants to Domestic Individuals$4,150--$4,150
Fees for Service Investment Mgmnt Fees$2,438--$2,438
Total Functional Expenses$1,056,651$0$0$1,056,651
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Lucia Mar Unified School DistArroyo Grande, CA-Build a Gym$626,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$39,104
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Misc Fundraisers$39,104$39,104-$39,104
Total Events$39,104$39,104-$39,104
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
Deposits$10,350
Transient Occupancy$336
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 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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Daughters

Form 990, Part VI, Section B, Line 11B

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

Available at office to anyone.

Filing and Contact Details

Filer

Filer Name
5-cities Community Service Foundation
EIN
77-0437523
Phone
8054894111
Address
PO BOX ZERO, GROVER BEACH, CA 93483

Signing Officer

Name
J Johnson
Title
Director
Signed
2025-02-26
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
30

Preparer

Firm
Herb Brenizer Business & Income Tax
Address
190 N 9th St, Grover Beach, CA 93433
Preparer
Vicki Gropp EA
Phone
8054891344
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0812900
IRS990/ProgramServiceRevenueGrp/Desc0CAMPGROUND OPERATION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0290003
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0290003
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0116223
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt06100
IRS990/PYInvestmentIncomeAmt08804
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0339042
IRS990/PYOtherRevenueAmt010040
IRS990/PYProgramServiceRevenueAmt0304566
IRS990/PYRevenuesLessExpensesAmt094491
IRS990/PYTotalExpensesAmt0345142
IRS990/PYTotalRevenueAmt0439633
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0336593
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0890907
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0466735
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01046869
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0116223
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0176063
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0200351
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0201504
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01741010
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt057147
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt08804
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt027496
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt035339
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt022046
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0150832
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.92030
IRS990ScheduleA/PublicSupportPY170Pct00.90820
IRS990ScheduleA/PublicSupportTotal170Amt01741010
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01046869
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0116223
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0176063
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0200351
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0201504
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01741010
IRS990ScheduleA/TotalSupportAmt01891842
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01665406
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0212488
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01877894
IRS990ScheduleD/EquipmentGrp/BookValueAmt05701
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04545
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt010246
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0350004
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt030637
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0380641
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0282608
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0ARROYO GRANDE REC CENTER PROJECT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Rounding
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01510884
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt010123
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01521007
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt010350
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1336
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1TRANSIENT OCCUPANCY
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03531995
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0282609
IRS990ScheduleD/TotalLiabilityAmt010686
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0MISC FUNDRAISERS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt039104
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt039104
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt039104
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt039104
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt039104
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt0626000
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0BUILD A GYM
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0LUCIA MAR UNIFIED SCHOOL DIST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0602 ORCHARD AVE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0ARROYO GRANDE
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd093420
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Daughters
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE AT OFFICE TO ANYONE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04635198
IRS990/TotalAssetsEOYAmt04372626
IRS990/TotalAssetsGrp/BOYAmt04635198
IRS990/TotalAssetsGrp/EOYAmt04372626
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01005765
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01056651
IRS990/TotalFunctionalExpensesGrp/TotalAmt01056651
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0609851
IRS990/TotalLiabilitiesEOYAmt010686
IRS990/TotalLiabilitiesGrp/BOYAmt0609851
IRS990/TotalLiabilitiesGrp/EOYAmt010686
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04025347
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04361940
IRS990/TotalProgramServiceExpensesAmt01056651
IRS990/TotalProgramServiceRevenueAmt0290003
IRS990/TotalRevenueGrp/ExclusionAmt039104

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.57$0.01$4.56$0.60$0.40$0.20
2024Detailed filing. Detailed filing data is available for this year.$4.37$0.01$4.36$1.39$1.06$0.34
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.64$0.61$4.03$0.44$0.35$0.09
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.54$0.61$3.93$0.52$0.38$0.14
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.43$0.64$3.79$0.38$0.29$0.09
2020Summary only. Only limited summary data is available for this year.$4.32$0.63$3.70$0.40$0.28$0.12
2019Summary only. Only limited summary data is available for this year.$4.14$0.56$3.58$0.69$0.32$0.37
2018Summary only. Only limited summary data is available for this year.$4.27$1.06$3.21$1.21$0.02$1.19
2017Summary only. Only limited summary data is available for this year.$2.02$0.00$2.02$0.06$0.03$0.03
2016Summary only. Only limited summary data is available for this year.$1.99$0.00$1.99$0.04$0.03$0.01
2015Summary only. Only limited summary data is available for this year.$1.98$0.00$1.98$0.03$0.03$0.00
2014Summary only. Only limited summary data is available for this year.$1.98$0.00$1.98$0.08$0.03$0.05
2013Summary only. Only limited summary data is available for this year.$1.93$0.00$1.93$0.03$0.01$0.02
2012Summary only. Only limited summary data is available for this year.$1.92$0.00$1.92$0.07$0.03$0.05