Civic Intelligence

Visalia Sunset Rotary

990 • Fiscal year 2020 • EIN 77-0648596

Jul 01, 2019 to Jun 30, 2020 • Filed on Sep 16, 2020

PO Box 6625Visalia, CA 93290

(559) 732-6255

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

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

2020 filings • 501(c)4 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

55th percentile

0.00x

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

2020 filings • 501(c)4 • <$500k nonprofits • Source year 2020

Net Margin

20th percentile

-28%

Higher net margin than 20% of similar nonprofits.

2020 filings • 501(c)4 • <$500k nonprofits • Source year 2020

Top Officer Pay

86th percentile

$0

Higher top officer pay than 86% of similar nonprofits.

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

2020 filings • 501(c)4 • <$500k nonprofits • Source year 2020

Asset Growth

14th percentile

-25%

Faster asset growth than 14% of similar nonprofits.

2020 filings • 501(c)4 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

27th percentile

-39%

Faster revenue growth than 27% of similar nonprofits.

2020 filings • 501(c)4 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$42,276

Down $14,392 (-25%) from 2019

Net Assets

Down

$42,276

Down $14,392 (-25%) from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue

Down

$51,635

Down $32,347 (-39%) from 2019

Expenses

Down

$66,027

Down $15,819 (-19%) from 2019

Net Income

Down

-$14,392

Down $16,528 (-774%) from 2019

Historical Trend

Balance Sheet Trend

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

$60K$40K$20K$0Assets 2011: $22,343Liabilities 2011: $350Net Assets 2011: $21,9932011Assets 2012: $26,643Liabilities 2012: $464Net Assets 2012: $26,1792012Assets 2013: $41,769Liabilities 2013: $745Net Assets 2013: $41,0242013Assets 2014: $58,945Liabilities 2014: $409Net Assets 2014: $58,5362014Assets 2015: $39,427Liabilities 2015: $1,474Net Assets 2015: $37,9532015Assets 2016: $54,793Liabilities 2016: $356Net Assets 2016: $54,4372016Assets 2017: $41,577Liabilities 2017: $178Net Assets 2017: $41,3992017Assets 2018: $54,569Liabilities 2018: $37Net Assets 2018: $54,5322018Assets 2019: $56,668Liabilities 2019: $0Net Assets 2019: $56,6682019Assets 2020: $42,276Liabilities 2020: $0Net Assets 2020: $42,2762020Assets 2021: $41,819Liabilities 2021: $1,059Net Assets 2021: $40,7602021Assets 2022: $26,159Liabilities 2022: $0Net Assets 2022: $26,1592022Assets 2023: $28,799Liabilities 2023: $0Net Assets 2023: $28,7992023Assets 2024: $41,766Liabilities 2024: $0Net Assets 2024: $41,7662024Assets 2025: $47,542Liabilities 2025: $52Net Assets 2025: $47,4902025

Highlighted filing

2020

Assets$42,276
Liabilities$0
Net Assets$42,276

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2011: $57,138Expenses 2011: $67,675Net Income 2011: -$10,5372011Expenses 2012: $64,9452012Expenses 2013: $57,7502013Revenue 2014: $92,421Expenses 2014: $74,909Net Income 2014: $17,5122014Revenue 2015: $80,018Expenses 2015: $100,601Net Income 2015: -$20,5832015Revenue 2016: $83,734Expenses 2016: $67,250Net Income 2016: $16,4842016Revenue 2017: $73,264Expenses 2017: $86,302Net Income 2017: -$13,0382017Revenue 2018: $82,254Expenses 2018: $69,121Net Income 2018: $13,1332018Revenue 2019: $83,982Expenses 2019: $81,846Net Income 2019: $2,1362019Revenue 2020: $51,635Expenses 2020: $66,027Net Income 2020: -$14,3922020Revenue 2021: $77,269Expenses 2021: $78,785Net Income 2021: -$1,5162021Revenue 2022: $64,604Expenses 2022: $79,205Net Income 2022: -$14,6012022Revenue 2023: $84,192Expenses 2023: $81,552Net Income 2023: $2,6402023Revenue 2024: $73,368Expenses 2024: $60,401Net Income 2024: $12,9672024Revenue 2025: $72,636Expenses 2025: $66,912Net Income 2025: $5,7242025

Highlighted filing

2020

Revenue$51,635
Expenses$66,027
Net Income-$14,392
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Sep 16, 2020
Return Version
2019v5.0
Gross Receipts
$51,635
Mission and Program Overview

Mission

Devoted to provide service projects, volunteer days and financial support to the community

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$46,126$41,741▼ $4,385
Accounts Receivable$10,542$535▼ $10,007
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$56,668$42,276▼ $14,392
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$56,668$42,276▼ $14,392
Total Net Assets Fund Balance$56,668$42,276▼ $14,392
Total Liabilities and Net Assets / Fund Balance$56,668$42,276▼ $14,392
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tim FosterPast President
Patrick LozanoPresident
Cheri BarnesPresident-elect
Consuelo RomoClub Secretary
Donya WheelerSergeant-at-arm
Walter JonesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$31,494
Program Service Revenue
$5,856
Investment Income
$0
Other Revenue
$14,285
Change in Net Assets
$-14,392
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$38,930
Other Expenses$27,097
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$38,930--$38,930
Office Expenses-$3,259-$3,259
Other Expenses$3,063--$3,063
Fees for Services Accounting-$1,200-$1,200
Conferences and Meetings$780--$780
Total Functional Expenses$61,568$4,459$0$66,027
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Recipients of 5000 or LessVisalia, CA-Financial Assistance$38,930
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$14,285
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
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
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, Line 6: Explanation of Classes of Members or Shareholder

The name of a prospective member shall be submitted to the board in writing. The board shall consider and approve or disapprove the recommendations of the membership committee. If the decision of the board is favorable, the prospective member shall be requested to complete and submit an application for membership, pursuant to the bylaws.

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

The board shall have the responsibility for reviewing the organization's form 990 (including all pertinent schedules) before it is filed with the internal revenue service.2) a draft of the form 990 should be ready for review by the board no later than two weeks prior to the filing deadline.3) after the draft of the form 990 has been obtained by the board, they will have no more than one week to complete their review.4) in conducting their review of the draft of the form 990, it is preferred that the board shall conduct a top-level or big-picture type of review. However, if the board desires or deems it necessary to conduct a more detailed review of the form 990, then they should contact the preparer of the form 990 to request copies of the relevant detailed tax return workpapers which they would like to see.5) once the board has completed its initial review of the form 990, a meeting or conference call will be scheduled with the preparer of the form 990 (regardless of whether the form 990 is externally or internally prepared) to discuss any questions, comments, and suggested revisions identified by the board.6) the preparer of the form 990 should make any revisions to the form 990 as soon as feasibly possible to ensure that the form 990 is filed with the internal revenue service on a timely basis.7) all of the questions, comments, and suggested revisions set forth by the board should be documented, along with any responses from the preparer of the form 990, if applicable.

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

Officers regularly monitor transactions for conflict of interest. Any conflict of interest will be discussed among the board.

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

The following organizational documents of the organization will be for public inspection:-previous three year tax returns (form 990 and form 990-t)-determination letter2) the public inspection copy of the organization's form 990, from the previous three years (at minimum), will be available (for inspection or copying) at the organization's main office during normal business hours at no charge.3) the public inspection copy of the form 990 will not include the schedule of schedule a excess contributors or the schedule b names and addresses of contributors.4) the organization will make best efforts to ensure that the forms 990 held at the main office are the most updated versions of such.5) when responding to a public inspection request for any organizational document or form 990 by anyone, the organization shall fulfill such request in a timely fashion without inquiring as to the reason for the public inspection request.

Filing and Contact Details

Filer

Filer Name
Visalia Sunset Rotary
EIN
77-0648596
Phone
5597326255
Address
PO BOX 6625, VISALIA, CA 93290

Signing Officer

Name
Walter Jones
Title
Treasurer
Signed
2020-09-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Walter Jones
Formed
2004
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
0

Preparer

Firm
Scott Mainord Langley & Simmons Inc
Address
3600 West Mineral King Avenue Suite, Visalia, CA 93291
Preparer
Frances I Langley
Phone
5596253200
Raw XML Appendix344 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION MONITORS THE USE OF GRANT FUNDS IN THE UNITED STATES BY FOLLOWING UP WITH THE RECIPIENT(S)TO OBSERVE AND VERIFY THE FUNDS WERE USED AS INTENDED.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Additional Supplemental Information
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE NAME OF A PROSPECTIVE MEMBER SHALL BE SUBMITTED TO THE BOARD IN WRITING. THE BOARD SHALL CONSIDER AND APPROVE OR DISAPPROVE THE RECOMMENDATIONS OF THE MEMBERSHIP COMMITTEE. IF THE DECISION OF THE BOARD IS FAVORABLE, THE PROSPECTIVE MEMBER SHALL BE REQUESTED TO COMPLETE AND SUBMIT AN APPLICATION FOR MEMBERSHIP, PURSUANT TO THE BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD SHALL HAVE THE RESPONSIBILITY FOR REVIEWING THE ORGANIZATION'S FORM 990 (INCLUDING ALL PERTINENT SCHEDULES) BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE.2) A DRAFT OF THE FORM 990 SHOULD BE READY FOR REVIEW BY THE BOARD NO LATER THAN TWO WEEKS PRIOR TO THE FILING DEADLINE.3) AFTER THE DRAFT OF THE FORM 990 HAS BEEN OBTAINED BY THE BOARD, THEY WILL HAVE NO MORE THAN ONE WEEK TO COMPLETE THEIR REVIEW.4) IN CONDUCTING THEIR REVIEW OF THE DRAFT OF THE FORM 990, IT IS PREFERRED THAT THE BOARD SHALL CONDUCT A TOP-LEVEL OR BIG-PICTURE TYPE OF REVIEW. HOWEVER, IF THE BOARD DESIRES OR DEEMS IT NECESSARY TO CONDUCT A MORE DETAILED REVIEW OF THE FORM 990, THEN THEY SHOULD CONTACT THE PREPARER OF THE FORM 990 TO REQUEST COPIES OF THE RELEVANT DETAILED TAX RETURN WORKPAPERS WHICH THEY WOULD LIKE TO SEE.5) ONCE THE BOARD HAS COMPLETED ITS INITIAL REVIEW OF THE FORM 990, A MEETING OR CONFERENCE CALL WILL BE SCHEDULED WITH THE PREPARER OF THE FORM 990 (REGARDLESS OF WHETHER THE FORM 990 IS EXTERNALLY OR INTERNALLY PREPARED) TO DISCUSS ANY QUESTIONS, COMMENTS, AND SUGGESTED REVISIONS IDENTIFIED BY THE BOARD.6) THE PREPARER OF THE FORM 990 SHOULD MAKE ANY REVISIONS TO THE FORM 990 AS SOON AS FEASIBLY POSSIBLE TO ENSURE THAT THE FORM 990 IS FILED WITH THE INTERNAL REVENUE SERVICE ON A TIMELY BASIS.7) ALL OF THE QUESTIONS, COMMENTS, AND SUGGESTED REVISIONS SET FORTH BY THE BOARD SHOULD BE DOCUMENTED, ALONG WITH ANY RESPONSES FROM THE PREPARER OF THE FORM 990, IF APPLICABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OFFICERS REGULARLY MONITOR TRANSACTIONS FOR CONFLICT OF INTEREST. ANY CONFLICT OF INTEREST WILL BE DISCUSSED AMONG THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FOLLOWING ORGANIZATIONAL DOCUMENTS OF THE ORGANIZATION WILL BE FOR PUBLIC INSPECTION:-PREVIOUS THREE YEAR TAX RETURNS (FORM 990 AND FORM 990-T)-DETERMINATION LETTER2) THE PUBLIC INSPECTION COPY OF THE ORGANIZATION'S FORM 990, FROM THE PREVIOUS THREE YEARS (AT MINIMUM), WILL BE AVAILABLE (FOR INSPECTION OR COPYING) AT THE ORGANIZATION'S MAIN OFFICE DURING NORMAL BUSINESS HOURS AT NO CHARGE.3) THE PUBLIC INSPECTION COPY OF THE FORM 990 WILL NOT INCLUDE THE SCHEDULE OF SCHEDULE A EXCESS CONTRIBUTORS OR THE SCHEDULE B NAMES AND ADDRESSES OF CONTRIBUTORS.4) THE ORGANIZATION WILL MAKE BEST EFFORTS TO ENSURE THAT THE FORMS 990 HELD AT THE MAIN OFFICE ARE THE MOST UPDATED VERSIONS OF SUCH.5) WHEN RESPONDING TO A PUBLIC INSPECTION REQUEST FOR ANY ORGANIZATIONAL DOCUMENT OR FORM 990 BY ANYONE, THE ORGANIZATION SHALL FULFILL SUCH REQUEST IN A TIMELY FASHION WITHOUT INQUIRING AS TO THE REASON FOR THE PUBLIC INSPECTION REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt056668
IRS990/TotalAssetsEOYAmt042276
IRS990/TotalAssetsGrp/BOYAmt056668
IRS990/TotalAssetsGrp/EOYAmt042276
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt031494
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04459
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt061568
IRS990/TotalFunctionalExpensesGrp/TotalAmt066027
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt056668
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt042276
IRS990/TotalProgramServiceExpensesAmt061568
IRS990/TotalProgramServiceRevenueAmt05856
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt05856
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt051635
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt056668
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt042276
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 6625
IRS990/USAddress/CityNm0VISALIA
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd0932906625
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.VISALIASUNSETROTARY.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WALTER JONES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-09-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0VISALIA SUNSET ROTARY
ReturnHeader/Filer/BusinessNameControlTxt0VISA
ReturnHeader/Filer/EIN0770648596
ReturnHeader/Filer/PhoneNum05597326255
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 6625
ReturnHeader/Filer/USAddress/CityNm0VISALIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093290
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0770429357
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Scott Mainord Langley & Simmons Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03600 West Mineral King Avenue Suite
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Visalia
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093291
ReturnHeader/PreparerPersonGrp/PhoneNum05596253200
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Frances I Langley
ReturnHeader/ReturnTs02020-09-16T11:30:27-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.00$0.47$0.73$0.67$0.06
2024Detailed filing. Detailed filing data is available for this year.$0.42$0.00$0.42$0.73$0.60$0.13
2023Detailed filing. Detailed filing data is available for this year.$0.29$0.00$0.29$0.84$0.82$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.26$0.00$0.26$0.65$0.79$0.15
2021Detailed filing. Detailed filing data is available for this year.$0.42$0.01$0.41$0.77$0.79$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.42$0.00$0.42$0.52$0.66$0.14
2019Detailed filing. Detailed filing data is available for this year.$0.57$0.00$0.57$0.84$0.82$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.55$0.00$0.55$0.82$0.69$0.13
2017Detailed filing. Detailed filing data is available for this year.$0.42$0.00$0.41$0.73$0.86$0.13
2016Detailed filing. Detailed filing data is available for this year.$0.55$0.00$0.54$0.84$0.67$0.16
2015Detailed filing. Detailed filing data is available for this year.$0.39$0.01$0.38$0.80$1.01$0.21
2014Detailed filing. Detailed filing data is available for this year.$0.59$0.00$0.59$0.92$0.75$0.18
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.01$0.41$0.58
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.00$0.26$0.65
2011Summary only. Only limited summary data is available for this year.$0.22$0.00$0.22$0.57$0.68$0.11