Civic Intelligence

Lompoc District Libraries Foundation

990 • Fiscal year 2020 • EIN 77-0443696

Jul 01, 2019 to Jun 30, 2020 • Filed on May 17, 2021

PO Box 2833Lompoc, CA 93438-2833

(805) 735-4170

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.00x

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

53rd percentile

0.00x

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

2nd percentile

-840%

Higher net margin than 2% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2020

Asset Growth

8th percentile

-53%

Faster asset growth than 8% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2019 to 2020

Assets

Down

$168,176

Down $190,200 (-53%) from 2019

Net Assets

Down

$168,176

Down $190,200 (-53%) from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue

Up

$22,635

Up $45,466 (+199%) from 2019

Expenses

Up

$212,835

Up $202,833 (+2028%) from 2019

Net Income

Down

-$190,200

Down $157,367 (-479%) from 2019

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $835,468Liabilities 2011: $0Net Assets 2011: $835,4682011Assets 2012: $886,168Liabilities 2012: $2,500Net Assets 2012: $883,6682012Assets 2013: $966,961Liabilities 2013: $602Net Assets 2013: $966,3592013Assets 2014: $760,874Liabilities 2014: $4,600Net Assets 2014: $756,2742014Assets 2015: $779,724Liabilities 2015: $0Net Assets 2015: $779,7242015Assets 2016: $798,530Liabilities 2016: $0Net Assets 2016: $798,5302016Assets 2017: $375,490Liabilities 2017: $0Net Assets 2017: $375,4902017Assets 2018: $391,209Liabilities 2018: $0Net Assets 2018: $391,2092018Assets 2019: $358,376Liabilities 2019: $0Net Assets 2019: $358,3762019Assets 2020: $168,176Liabilities 2020: $0Net Assets 2020: $168,1762020Assets 2021: $15,903Liabilities 2021: $0Net Assets 2021: $15,9032021Assets 2025: $87,552Net Assets 2025: $87,5522025

Highlighted filing

2020

Assets$168,176
Liabilities$0
Net Assets$168,176

Operations Trend

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

$400K$200K$0-$200K-$400KRevenue 2011: $48,079Expenses 2011: $9,318Net Income 2011: $38,7612011Revenue 2012: $55,468Expenses 2012: $11,786Net Income 2012: $43,6822012Expenses 2013: $16,7362013Revenue 2014: $41,185Expenses 2014: $305,516Net Income 2014: -$264,3312014Revenue 2015: $38,540Expenses 2015: $22,499Net Income 2015: $16,0412015Revenue 2016: $50,464Expenses 2016: $21,591Net Income 2016: $28,8732016Revenue 2017: $37,986Expenses 2017: $18,263Net Income 2017: $19,7232017Revenue 2018: $24,750Expenses 2018: $9,031Net Income 2018: $15,7192018Revenue 2019: -$22,831Expenses 2019: $10,002Net Income 2019: -$32,8332019Revenue 2020: $22,635Expenses 2020: $212,835Net Income 2020: -$190,2002020Revenue 2021: $23,699Expenses 2021: $175,972Net Income 2021: -$152,2732021Revenue 2025: $107,761Expenses 2025: $24,929Net Income 2025: $82,8322025

Highlighted filing

2020

Revenue$22,635
Expenses$212,835
Net Income-$190,200
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 17, 2021
Return Version
2019v5.1
Gross Receipts
$22,635
Mission and Program Overview

Mission

The mission of the lompoc district libraries foundation is to provide supplemental financial support not generally available from government sources to lompoc zone 2 libraries. This funding supports capital projects and enhanced reading materials and options.

The mission of the lompoc district libraries foundation is to provide supplemental financial support not generally available from government sources to lompoc zone 2 libraries. The funding developed supports capital projects and enhanced reading materials and options.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$327,900$168,176▼ $159,724
Rtn Earn Endowment Incm Other Fnds$358,376$168,176▼ $190,200
Savings and Temporary Cash Investments$30,476--
Total Assets$358,376$168,176▼ $190,200
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$358,376$168,176▼ $190,200
Total Liabilities and Net Assets / Fund Balance$358,376$168,176▼ $190,200

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$7,953-▲ $110-$8,063
2018$11,926$4,493▲ $207$8,673$7,953
2017$18,684-▲ $169$6,927$11,926
2016$425,285$40,828▲ $52,526$499,955$18,684
2015$386,488$60,539▼ $2,842$18,900$425,285
Compensation and Service Providers

Board Members and Trustees

NameTitle
Melinda AguirrePresident
Arleen LewisDirector
Maria VazquezSecretary
Robyn SmallTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,778
Program Service Revenue
$19,400
Investment Income
$457
Other Revenue
$0
All Other Contributions
$2,778
Change in Net Assets
$-190,200
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$211,763
Other Expenses$1,072
Total Fundraising Expense$910
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$211,763--$211,763
Insurance--$549$549
Advertising--$361$361
Office Expenses-$152-$152
All Other Expenses-$10-$10
Total Functional Expenses$211,763$162$910$212,835
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
City of LompocLompoc, CACity GovtSee Sch I Part Iv$192,363
City of LompocLompoc, CACity GovtSee Sch I Part Iv$12,900
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
Backup withholding compliance
Yes
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 governing body review Part VI line 11

A copy of the tax return is provided to all board members prior to filing. Review and submission of questions for discussion is encouraged prior to the regular board meeting where items may be discussed.

Governing documents etc available to public Part VI line 19

The organization provides copies on request, board meetings are open to the public and the organizations governing documents, policies, and tax return are available for viewing on request.

Statement of Revenue Part VIII

Line 7: sale of mortgage note a $300,000 mortgage note dated 12/26/2000 was carried back from the buyer/borrower on the sale by the library foundation of donated real estate.on 09/20/2018 the mortgage note was sold for $194,597 to mortgage funding corp profit sharing plan & trust.the notes unpaid balance at the time of sale was $214,815.costs of sale totaled $7,061.

Filing and Contact Details

Filer

Filer Name
Lompoc District Libraries Foundation
EIN
77-0443696
Address
PO BOX 2833, LOMPOC, CA 93438-2833

Signing Officer

Name
Robyn Small
Title
Treasurer
Phone
8057354170
Signed
2021-05-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melinda Aguirre
Formed
1997
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
6

Preparer

Firm
John A Rodenhi CPA
Address
212 E Walnut Ave PO Box 369, Lompoc, CA 93438-0369
Preparer
John a Rodenhi CPA
Phone
8057354170
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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0425285
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt040828
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt018684
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt052526
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0499955
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0386488
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt060539
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0425285
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-2842
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt018900
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt012900
IRS990ScheduleI/RecipientTable/CashGrantAmt1192363
IRS990ScheduleI/RecipientTable/IRCSectionDesc0CITY GOVT
IRS990ScheduleI/RecipientTable/IRCSectionDesc1CITY GOVT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SEE SCH I PART IV
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1SEE SCH I PART IV
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0CITY OF LOMPOC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1CITY OF LOMPOC
IRS990ScheduleI/RecipientTable/RecipientEIN0956000734
IRS990ScheduleI/RecipientTable/RecipientEIN1956000734
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0101 CIVIC CENTER PLAZA
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1101 CIVIC CENTER PLAZA
IRS990ScheduleI/RecipientTable/USAddress/CityNm0LOMPOC
IRS990ScheduleI/RecipientTable/USAddress/CityNm1LOMPOC
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IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1CA
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IRS990ScheduleI/RecipientTable/USAddress/ZIPCd193438
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0CASH DISTRIBUTED
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc1CASH DISTRIBUTED
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0BOOK ENDOWMENT FUNDS ARE DISBURSED TO THE CITY OF LOMPOC FINANCE DEPARTMENT. THE LIBRARY DIRECTOR COMPLETES AN ANNUAL REPORT FOR THE LIBRARY FOUNDATION BOARD SHOWING THE USE OF THE GRANT PROCEEDS. THE REPORT INCLUDES AN ANNUAL MAINTENANCE OF EFFORT REVIEW OF THE GRANTS SUPPLEMENTAL NATURE, POPULATION SERVED, BENEFITS REALIZED, AND UNMET NEEDS.
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt1SCH I, PART II, LINE 1, COL H: PURCHASE OF SUPPLEMENTAL DIGITAL SERVICES FOR DOWNLOADABLE AUDIO & EBOOKS, AND LEARNING DATABASES FOR DISTRICT LIBRARIES. SCH I, PART II, LINE 2, COL H: CHARLOTTES WEB CHILDRENS LIBRARY BOOKMOBILE OPERATIONS & MAINTENANCE SUPPLEMENTAL SUPPORT.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Monitoring procedures (Part I, line 2)
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc1Additional Information for Schedule I
IRS990ScheduleI/Total501c3OrgCnt01
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IRS990ScheduleN/DirectorOfSuccessor2Ind0false
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0CHARLOTTES WEB BOOKMOBILE OPERATIONS & MAINTENANCE SUPPLEMENTAL SUPPORT
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt02019-08-08
IRS990ScheduleN/DispositionOfAssetsDetail/EIN0956000734
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt0192363
IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt0CITY GOVT
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt0CASH DISTRIBUTION
IRS990ScheduleN/DispositionOfAssetsDetail/PersonNm0CITY OF LOMPOC
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt0101 CIVIC CENTER PLAZA
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm0LOMPOC
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd0CA
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd093438
IRS990ScheduleN/EmployeeOfSuccessor2Ind0false
IRS990ScheduleN/OwnerOfSuccessor2Ind0false
IRS990ScheduleN/ReceiveCompensation2Ind0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE TAX RETURN IS PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING. REVIEW AND SUBMISSION OF QUESTIONS FOR DISCUSSION IS ENCOURAGED PRIOR TO THE REGULAR BOARD MEETING WHERE ITEMS MAY BE DISCUSSED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION PROVIDES COPIES ON REQUEST, BOARD MEETINGS ARE OPEN TO THE PUBLIC AND THE ORGANIZATIONS GOVERNING DOCUMENTS, POLICIES, AND TAX RETURN ARE AVAILABLE FOR VIEWING ON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LINE 7: SALE OF MORTGAGE NOTE A $300,000 MORTGAGE NOTE DATED 12/26/2000 WAS CARRIED BACK FROM THE BUYER/BORROWER ON THE SALE BY THE LIBRARY FOUNDATION OF DONATED REAL ESTATE.ON 09/20/2018 THE MORTGAGE NOTE WAS SOLD FOR $194,597 TO MORTGAGE FUNDING CORP PROFIT SHARING PLAN & TRUST.THE NOTES UNPAID BALANCE AT THE TIME OF SALE WAS $214,815.COSTS OF SALE TOTALED $7,061.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Statement of Revenue Part VIII
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IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0358376
IRS990/TotalAssetsEOYAmt0168176
IRS990/TotalAssetsGrp/BOYAmt0358376
IRS990/TotalAssetsGrp/EOYAmt0168176
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IRS990/TotalContributionsAmt02778
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0910
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0162
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0211763
IRS990/TotalFunctionalExpensesGrp/TotalAmt0212835
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0358376
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0168176
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt02200
IRS990/TotalOtherProgSrvcGrantAmt02200
IRS990/TotalProgramServiceExpensesAmt0211763
IRS990/TotalProgramServiceRevenueAmt019400
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt019857
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt022635
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0358376
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0168176
IRS990/TotReportableCompRltdOrgAmt00
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBYN SMALL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08057354170
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-05-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOMPOC DISTRICT LIBRARIES FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0LOMP
ReturnHeader/Filer/EIN0770443696
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 2833
ReturnHeader/Filer/USAddress/CityNm0LOMPOC
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd0934382833
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0770040110
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0John A Rodenhi CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0212 E Walnut Ave PO Box 369
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Lompoc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0934380369
ReturnHeader/PreparerPersonGrp/PhoneNum08057354170
ReturnHeader/PreparerPersonGrp/PreparationDt02021-05-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN A RODENHI CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02021-05-17T18:11:31-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

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