Civic Intelligence

Down Syndrome Association of Central California

990 • Fiscal year 2017 • EIN 77-0520742

Jan 01, 2017 to Dec 31, 2017 • Filed on Apr 25, 2018

1491 W Shaw AvenueFresno, CA 93711

(559) 228-0411

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Higher debt load relative to assets than 60% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

59th percentile

0.00x

Higher debt load relative to revenue than 59% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

61st percentile

8.7%

Higher net margin than 61% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

94th percentile

$59,309

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 31.3% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

67th percentile

15%

Faster asset growth than 67% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

73rd percentile

21%

Faster revenue growth than 73% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$100,317

Up $12,978 (+15%) from 2016

Net Assets

Up

$99,835

Up $16,534 (+20%) from 2016

Liabilities

Down

$482

Down $3,556 (-88%) from 2016

Revenue

Up

$189,683

Up $33,285 (+21%) from 2016

Expenses

Up

$173,149

Up $23,503 (+16%) from 2016

Net Income

Up

$16,534

Up $9,782 (+145%) from 2016

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2011: $28,967Liabilities 2011: $27,069Net Assets 2011: $1,8982011Assets 2012: $46,354Liabilities 2012: $29,973Net Assets 2012: $16,3812012Assets 2013: $57,504Liabilities 2013: $35,742Net Assets 2013: $21,7622013Assets 2014: $61,249Liabilities 2014: $2,647Net Assets 2014: $58,6022014Assets 2015: $80,331Liabilities 2015: $3,782Net Assets 2015: $76,5492015Assets 2016: $87,339Liabilities 2016: $4,038Net Assets 2016: $83,3012016Assets 2017: $100,317Liabilities 2017: $482Net Assets 2017: $99,8352017Assets 2018: $117,250Liabilities 2018: $2,563Net Assets 2018: $114,6872018Assets 2019: $115,387Liabilities 2019: $0Net Assets 2019: $115,3872019Assets 2020: $149,373Liabilities 2020: $0Net Assets 2020: $149,3732020Assets 2021: $130,850Liabilities 2021: $0Net Assets 2021: $130,8502021Assets 2022: $87,492Liabilities 2022: $0Net Assets 2022: $87,4922022Assets 2023: $51,097Liabilities 2023: $0Net Assets 2023: $51,0972023Assets 2024: $55,542Liabilities 2024: $0Net Assets 2024: $55,5422024

Highlighted filing

2017

Assets$100,317
Liabilities$482
Net Assets$99,835

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2011: $134,2642011Expenses 2012: $111,0522012Revenue 2013: $118,885Expenses 2013: $113,504Net Income 2013: $5,3812013Revenue 2014: $130,878Expenses 2014: $125,538Net Income 2014: $5,3402014Revenue 2015: $145,979Expenses 2015: $128,032Net Income 2015: $17,9472015Revenue 2016: $156,398Expenses 2016: $149,646Net Income 2016: $6,7522016Revenue 2017: $189,683Expenses 2017: $173,149Net Income 2017: $16,5342017Revenue 2018: $174,848Expenses 2018: $159,996Net Income 2018: $14,8522018Revenue 2019: $194,237Expenses 2019: $193,537Net Income 2019: $7002019Revenue 2020: $205,036Expenses 2020: $171,050Net Income 2020: $33,9862020Revenue 2021: $151,198Expenses 2021: $169,721Net Income 2021: -$18,5232021Revenue 2022: $108,882Expenses 2022: $159,884Net Income 2022: -$51,0022022Revenue 2023: $194,837Expenses 2023: $231,232Net Income 2023: -$36,3952023Revenue 2024: $229,268Expenses 2024: $225,228Net Income 2024: $4,0402024

Highlighted filing

2017

Revenue$189,683
Expenses$173,149
Net Income$16,534
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Apr 25, 2018
Return Version
2017v2.2
Gross Receipts
$237,974
Mission and Program Overview

Mission

To enhance the quality of life for all people whose lives are touched by Down Syndrome.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$85,149$97,606▲ $12,457
Prepaid Expenses and Deferred Charges$1,492$1,492→ $0
Land, Buildings, and Equipment, Net$613$1,134▲ $521
Accounts Receivable$85$85→ $0
Savings and Temporary Cash Investments-$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-
Total Assets$87,339$100,317▲ $12,978
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$4,038$482▼ $3,556
Total Liabilities$4,038$482▼ $3,556
Net Assets / Fund Balance
Unrestricted Net Assets$57,801$74,335▲ $16,534
Temporarily Rstr Net Assets$25,500$25,500→ $0
Total Net Assets Fund Balance$83,301$99,835▲ $16,534
Total Liabilities and Net Assets / Fund Balance$87,339$100,317▲ $12,978

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$313$4,646$4,959
Other Land Buildings$821$3,920$4,741
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jennifer WhitingExecutive DirectorFT$59,309$59,309

Board Members and Trustees

NameTitle
Deepali DesaiPresident
Christie VickMember
Terasa ReyesMember
Urvi WireMember
Chandel PerkinsSecretary
Danielle BellistonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$87,596
Program Service Revenue
$22,000
Investment Income
$0
Other Revenue
$80,087
All Other Contributions
$87,064
Change in Net Assets
$16,534
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$97,012
Salaries, Compensation, and Employee Benefits$70,176
Total Fundraising Expense$13,695
Professional Fundraising Fees$5,961
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$47,447$8,896$2,966$59,309
Occupancy$15,992$1,881$941$18,814
Fees for Services Management$12,340$135-$12,475
Other Salaries and Wages$6,425$756$378$7,559
Fees for Services Professional Fundraising--$5,961$5,961
Insurance$4,359$513$256$5,128
Payroll Taxes$2,812$331$165$3,308
Conferences and Meetings$2,598$306$153$3,057
Fees for Services Accounting$2,364$278$139$2,781
Other Expenses$2,010$237$118$2,365
All Other Expenses$1,986$234$116$2,336
Advertising$1,974$232$116$2,322
Fees for Services Other$1,444$170$85$1,699
Depreciation Depletion$271$32$16$319
Payment Travel Entrtnmnt Publicly Ofcl$115$13$7$135
Total Functional Expenses$140,881$18,573$13,695$173,149
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$127,412
Fundraising Direct Expenses$47,792
Professional Fundraising Fees$5,961

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Step Up for Down Syndrome$71,066$71,066$16,593$54,473
Sweetheart Gala$51,527$51,527$3,976$47,551
Total Events$122,593$122,593$33,600$88,993
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-
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 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, Line 11B: Form 990 Review Process

A copy of Down Syndrome Association of Central California's final Form 990 was provided to each voting member of the Board via email prior to the board meeting. At the board meeting prior to the Form 990 being filed with the IRS, the board members have the opportunity to discuss the Form 990 and make any necessary changes.

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

Every November, board members review and discuss the Conflict of Interest Policy and are reminded to disclose conflicts at anytime they occur. All board members sign the policy annually in November.

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

All organizational governing documents are readily available in the office and if a member of the public were to request them either in writing or in person, copies of all documents would be provided to them free of charge. In addition, policies and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Down Syndrome Association of
EIN
77-0520742
Phone
5592280411
Address
1491 W Shaw Avenue, Fresno, CA 93711

Signing Officer

Name
Jennifer Whiting
Title
Program Director
Signed
2018-04-25
Discuss with paid preparer
Yes

Organization Details

Formed
1999
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
5
Volunteers
104

Preparer

Firm
Borchardt Corona Faeth & Zakarian
Address
1180 E Shaw Ave Ste 110, Fresno, CA 93710
Preparer
Tom Borchardt
Phone
5592256891
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IRS990/OtherExpensesGrp/ProgramServicesAmt22845
IRS990/OtherExpensesGrp/ProgramServicesAmt32010
IRS990/OtherExpensesGrp/TotalAmt023948
IRS990/OtherExpensesGrp/TotalAmt118286
IRS990/OtherExpensesGrp/TotalAmt23347
IRS990/OtherExpensesGrp/TotalAmt32365
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0378
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0756
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt06425
IRS990/OtherSalariesAndWagesGrp/TotalAmt07559
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/FundraisingAmt0165
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0331
IRS990/PayrollTaxesGrp/ProgramServicesAmt02812
IRS990/PayrollTaxesGrp/TotalAmt03308
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01492
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01492
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Education Seminars
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt022000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt022000
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt086750
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt07
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt013
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt0115
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt0135
IRS990/PYOtherExpensesAmt076769
IRS990/PYOtherRevenueAmt067648
IRS990/PYProgramServiceRevenueAmt02000
IRS990/PYRevenuesLessExpensesAmt06752
IRS990/PYSalariesCompEmpBnftPaidAmt072877
IRS990/PYTotalExpensesAmt0149646
IRS990/PYTotalRevenueAmt0156398
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt016534
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt022070
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt087596
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt086750
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt094524
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt072759
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt056473
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0398102
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0398102
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt087596
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt086750
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt094524
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt072759
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt056473
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0398102
IRS990ScheduleA/TotalSupportAmt0398102
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0313
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04646
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04959
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0821
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03920
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt04741
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01134
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt033600
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Step Up for Down Syndrome
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Sweetheart Gala
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt071066
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt051527
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0122593
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt071066
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt051527
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0122593
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt088993
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt020569
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt016593
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt03976
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt02585
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt010446
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt013031
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A copy of Down Syndrome Association of Central California's final Form 990 was provided to each voting member of the Board via email prior to the board meeting. At the board meeting prior to the Form 990 being filed with the IRS, the board members have the opportunity to discuss the Form 990 and make any necessary changes.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Every November, board members review and discuss the Conflict of Interest Policy and are reminded to disclose conflicts at anytime they occur. All board members sign the policy annually in November.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All organizational governing documents are readily available in the office and if a member of the public were to request them either in writing or in person, copies of all documents would be provided to them free of charge. In addition, policies and financial statements are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt025500
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt025500
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt087339
IRS990/TotalAssetsEOYAmt0100317
IRS990/TotalAssetsGrp/BOYAmt087339
IRS990/TotalAssetsGrp/EOYAmt0100317
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt087596
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt013695
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt018573
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0140881
IRS990/TotalFunctionalExpensesGrp/TotalAmt0173149
IRS990/TotalGrossUBIAmt0467
IRS990/TotalLiabilitiesBOYAmt04038

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.56$0.00$0.56$2.29$2.25$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.51$0.00$0.51$1.95$2.31$0.36
2022Detailed filing. Detailed filing data is available for this year.$0.87$0.00$0.87$1.09$1.60$0.51
2021Detailed filing. Detailed filing data is available for this year.$1.31$0.00$1.31$1.51$1.70$0.19
2020Detailed filing. Detailed filing data is available for this year.$1.49$0.00$1.49$2.05$1.71$0.34
2019Detailed filing. Detailed filing data is available for this year.$1.15$0.00$1.15$1.94$1.94$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.17$0.03$1.15$1.75$1.60$0.15
2017Detailed filing. Detailed filing data is available for this year.$1.00$0.00$1.00$1.90$1.73$0.17
2016Detailed filing. Detailed filing data is available for this year.$0.87$0.04$0.83$1.56$1.50$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.80$0.04$0.77$1.46$1.28$0.18
2014Detailed filing. Detailed filing data is available for this year.$0.61$0.03$0.59$1.31$1.26$0.05
2013Detailed filing. Detailed filing data is available for this year.$0.58$0.36$0.22$1.19$1.14$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.30$0.16$1.11
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.27$0.02$1.34