Civic Intelligence

Kcera Propertiy Inc

990 • Fiscal year 2017 • EIN 80-0309253

Jan 01, 2017 to Dec 31, 2017 • Filed on Jul 18, 2018

Organization ProfileWWW.KCERA.ORG
11125 River Run BlvdBakersfield, CA 93311

(661) 868-3790

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.06x

Higher debt load relative to assets than 43% of similar nonprofits.

2017 filings • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

82nd percentile

0.90x

Higher debt load relative to revenue than 82% of similar nonprofits.

2017 filings • $5M-$10M nonprofits • Source year 2017

Net Margin

97th percentile

90%

Higher net margin than 97% of similar nonprofits.

2017 filings • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

29th percentile

$3,200

Higher top officer pay than 29% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

2017 filings • $5M-$10M nonprofits • Source year 2017

Asset Growth

35th percentile

-0.0%

Faster asset growth than 35% of similar nonprofits.

2017 filings • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

35th percentile

0.0%

Faster revenue growth than 35% of similar nonprofits.

2017 filings • $5M-$10M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets43rd percentile

Assets

Down

$5,203,739

Down $2,293 (-0.0%) from 2016

Net Assets

Down

$4,902,599

Down $567 (-0.0%) from 2016

Liabilities

Down

$301,140

Down $1,726 (-0.6%) from 2016

Revenue And Expenses
Liabilities / Revenue82nd percentileNet Margin97th percentile

Revenue

Up

$332,780

Up $108 (+0.0%) from 2016

Expenses

Up

$33,347

Up $14,957 (+81%) from 2016

Net Income

Down

$299,433

Down $14,849 (-4.7%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth35th percentile

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

$6.0M$4.0M$2.0M$0Assets 2010: $4,944,605Liabilities 2010: $32,324Net Assets 2010: $4,912,2812010Assets 2011: $4,936,293Liabilities 2011: $0Net Assets 2011: $4,936,2932011Assets 2012: $4,979,282Liabilities 2012: $3,107Net Assets 2012: $4,976,1752012Assets 2013: $5,265,717Liabilities 2013: $387,498Net Assets 2013: $4,878,2192013Assets 2014: $5,168,440Liabilities 2014: $291,408Net Assets 2014: $4,877,0322014Assets 2015: $5,170,472Liabilities 2015: $281,588Net Assets 2015: $4,888,8842015Assets 2016: $5,206,032Liabilities 2016: $302,866Net Assets 2016: $4,903,1662016Assets 2017: $5,203,739Liabilities 2017: $301,140Net Assets 2017: $4,902,5992017Assets 2018: $4,997,535Liabilities 2018: $42,157Net Assets 2018: $4,955,3782018Assets 2019: $5,241,385Liabilities 2019: $152,765Net Assets 2019: $5,088,6202019Assets 2020: $5,413,552Liabilities 2020: $1,168Net Assets 2020: $5,412,3842020Assets 2021: $5,764,423Liabilities 2021: $3,967Net Assets 2021: $5,760,4562021Assets 2022: $5,602,731Liabilities 2022: $1,893Net Assets 2022: $5,600,8382022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023

Highlighted filing

2017

Assets$5,203,739
Liabilities$301,140
Net Assets$4,902,599
Open 2017 Filing

Operations Trend

Revenue Growth35th percentile

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

$10M$5.0M$0-$5.0M-$10MRevenue 2010: $70,467Expenses 2010: $36,746Net Income 2010: $33,7212010Revenue 2011: $299,278Expenses 2011: $20,266Net Income 2011: $279,0122011Revenue 2012: $301,340Expenses 2012: $26,458Net Income 2012: $274,8822012Revenue 2013: $301,347Expenses 2013: $14,303Net Income 2013: $287,0442013Revenue 2014: $301,342Expenses 2014: $12,529Net Income 2014: $288,8132014Revenue 2015: $306,560Expenses 2015: $14,708Net Income 2015: $291,8522015Revenue 2016: $332,672Expenses 2016: $18,390Net Income 2016: $314,2822016Revenue 2017: $332,780Expenses 2017: $33,347Net Income 2017: $299,4332017Revenue 2018: $332,880Expenses 2018: $20,101Net Income 2018: $312,7792018Revenue 2019: $332,847Expenses 2019: $19,113Net Income 2019: $313,7342019Revenue 2020: $338,901Expenses 2020: $15,137Net Income 2020: $323,7642020Revenue 2021: $368,153Expenses 2021: $20,081Net Income 2021: $348,0722021Revenue 2022: $368,401Expenses 2022: $28,019Net Income 2022: $340,3822022Revenue 2023: $185,995Expenses 2023: $5,307,691Net Income 2023: -$5,121,6962023

Highlighted filing

2017

Revenue$332,780
Expenses$33,347
Net Income$299,433
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jul 18, 2018
Return Version
2017v2.3
Gross Receipts
$332,780
Mission and Program Overview

Mission

Kcera property, inc. Owns land and an office building that it rents back to its 100% shareholder, kern county employees' retirement association, which is a db public pension plan.

Owns and rents an office bldg to kern county employees'retirement association, its 100% owner.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,884,971$4,884,971→ $0
Savings and Temporary Cash Investments$309,141$308,905▼ $236
Accounts Receivable$11,920$9,863▼ $2,057
Total Assets$5,206,032$5,203,739▼ $2,293
Liabilities
Accounts Payable and Accrued Expenses$302,866$301,140▼ $1,726
Total Liabilities$302,866$301,140▼ $1,726
Net Assets / Fund Balance
Unrestricted Net Assets$4,903,166$4,902,599▼ $567
Total Net Assets Fund Balance$4,903,166$4,902,599▼ $567
Total Liabilities and Net Assets / Fund Balance$5,206,032$5,203,739▼ $2,293

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,007,160--
Land$877,811--
Compensation and Service Providers
Top Officer Pay29th percentile

Employees

NameTitleBaseOtherTotal
Dustin DodginSecretary and Director$100$3,100$3,200
Phil FraneyPresident and Director-$1,900$1,900

Board Members and Trustees

NameTitle
Marko HorvatPresident and Director
Susan WellsPresident and Director
Lauren SkidmoreCFO and Director
Jordan KaufmanSecretary and Director
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$332,644
Investment Income
$136
Other Revenue
$0
Change in Net Assets
$299,433
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$33,233
Salaries, Compensation, and Employee Benefits$114
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other---$20,794
Fees for Services Accounting---$12,404
Current Officers, Directors, Trustees, and Key Employees---$100
Payroll Taxes---$14
Other Expenses---$10
Total Functional Expenses$0$0$0$33,347
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
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-ShareholderKERN COUNTY EMPLOYEES' RETIREMENT ASSOCIATION RENTS THE BUILDING OWNED BY KCERA PROPERTY, INC.No$332,644
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The kern county employees' retirement association owns 100% of the stock of kcera property, inc.”

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

“The form 990 was prepared by an outside accounting firm and was reviewed by the board of directors and management of the organization prior to being filed.”

Form 990, Part VI, Section B, Line 12C

“The organization holds annual organizational meetings. The officers and directors are required to disclose any interests that could give rise to conflicts at this meeting.”

Form 990, Part VI, Section B, Line 15

“All compensation for officers and directors is reviewed and approved by the board.”

Form 990, Part VI, Section C, Line 19

“The organization's articles of incorporation, by-laws, and financial statements are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Kcera Property Inc
EIN
80-0309253
Phone
6618683790
Address
11125 RIVER RUN BLVD, BAKERSFIELD, CA 93311

Signing Officer

Name
Phil Franey
Title
President
Phone
6618683750
Signed
2018-07-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Phil Franey
Formed
2008
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
1
Volunteers
0

Preparer

Firm
Cbiz Mhm LLC
Address
5060 CALIFORNIA AVE SUITE 800, BAKERSFIELD, CA 93309
Preparer
Matthew N Davis
Phone
6613257500
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Appraisal services 1,400. Repairs & maintenance 15,924. Landscaping service 3,470.”

FORM 990, PART XI, LINE 9:

“Less distributions to kcera -300,000.”

FORM 990, PART XII, LINE 2C: FINANCIAL STATEMENTS AND REPORTING:

“There was no change in the oversight process or selection process during the year.”

Financial Statement Notes

FORM 990 PART X, LINE 10A; SCHEDULE D PART VI, LINES 1A & 1B

“In the books and records of the taxpayer, the land and building reported on part x of form 990 and on schedule d part vi is considered an investment. In order to be consistent with the books and records the taxpayer has also reported the land and building as an investment on the tax return.”

Raw XML Appendix377 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.

Path#Value
IRS990/AccountantCompileOrReviewInd01
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0302866
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0301140
IRS990/AccountsReceivableGrp/BOYAmt011920
IRS990/AccountsReceivableGrp/EOYAmt09863
IRS990/AcctCompileOrReviewBasisGrp/ConsolAndSepBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0OWNS AND RENTS AN OFFICE BLDG TO KERN COUNTY EMPLOYEES'RETIREMENT ASSOCIATION, ITS 100% OWNER.
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0SHERYL LAWRENCE
IRS990/BooksInCareOfDetail/PhoneNum06618683757
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt011125 RIVER RUN BLVD
IRS990/BooksInCareOfDetail/USAddress/CityNm0BAKERSFIELD
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd093311
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd01
IRS990/BusinessRlnWithOrgMemInd00
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0100
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0136
IRS990/CYOtherExpensesAmt033233
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0332644
IRS990/CYRevenuesLessExpensesAmt0299433
IRS990/CYSalariesCompEmpBnftPaidAmt0114
IRS990/CYTotalExpensesAmt033347
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0332780
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0RENTAL OF OFFICE BUILDING TO 100% SHAREHOLDER THE KERN COUNTY EMPLOYEES' RETIREMENT ASSOCIATION, A DEFINED BENEFIT PUBLIC PENSION PLAN
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt01
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt012404
IRS990/FeesForServicesOtherGrp/TotalAmt020794
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0MARKO HORVAT
IRS990/Form990PartVIISectionAGrp/PersonNm1DUSTIN DODGIN
IRS990/Form990PartVIISectionAGrp/PersonNm2PHIL FRANEY
IRS990/Form990PartVIISectionAGrp/PersonNm3JORDAN KAUFMAN
IRS990/Form990PartVIISectionAGrp/PersonNm4LAUREN SKIDMORE
IRS990/Form990PartVIISectionAGrp/PersonNm5SUSAN WELLS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt13100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt21900
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT AND DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY AND DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT AND DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY AND DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4CFO AND DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5PRESIDENT AND DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02008
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0332780
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt0136
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0136
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04884971
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04884971
IRS990/LandBldgEquipCostOrOtherBssAmt04884971
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0KCERA PROPERTY, INC. OWNS LAND AND AN OFFICE BUILDING THAT IT RENTS BACK TO ITS 100% SHAREHOLDER, KERN COUNTY EMPLOYEES' RETIREMENT ASSOCIATION, WHICH IS A DB PUBLIC PENSION PLAN.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt04903166
IRS990/NetAssetsOrFundBalancesEOYAmt04902599
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-300000
IRS990/OtherExpensesGrp/Desc0LICENSES, FEES & PERMIT
IRS990/OtherExpensesGrp/Desc1STATE TAXES
IRS990/OtherExpensesGrp/TotalAmt025
IRS990/OtherExpensesGrp/TotalAmt110
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt014
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0PHIL FRANEY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531120
IRS990/ProgramServiceRevenueGrp/Desc0REAL PROPERTY RENTS FR
IRS990/ProgramServiceRevenueGrp/ExclusionAmt0332644
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0332644
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt028
IRS990/PYOtherExpensesAmt018390
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0332644
IRS990/PYRevenuesLessExpensesAmt0314282
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt018390
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0332672
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0299433
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0309141
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0308905
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt04007160
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt04007160
IRS990ScheduleD/LandGrp/BookValueAmt0877811
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0877811
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IN THE BOOKS AND RECORDS OF THE TAXPAYER, THE LAND AND BUILDING REPORTED ON PART X OF FORM 990 AND ON SCHEDULE D PART VI IS CONSIDERED AN INVESTMENT. IN ORDER TO BE CONSISTENT WITH THE BOOKS AND RECORDS THE TAXPAYER HAS ALSO REPORTED THE LAND AND BUILDING AS AN INVESTMENT ON THE TAX RETURN.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 PART X, LINE 10A; SCHEDULE D PART VI, LINES 1A & 1B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04884971
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0KERN COUNTY EMPLOYEES' RETIREMENT ASSOCIATION
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SHAREHOLDER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0332644
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0KERN COUNTY EMPLOYEES' RETIREMENT ASSOCIATION RENTS THE BUILDING OWNED BY KCERA PROPERTY, INC.
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0KCERA PROPERTY, INC. BOARD MEMBERS ARE ALSO BOARD MEMBERS FOR KERN COUNTY RETIREMENT ASSOCIATION.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCH L PART IV, LINE (A)
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE KERN COUNTY EMPLOYEES' RETIREMENT ASSOCIATION OWNS 100% OF THE STOCK OF KCERA PROPERTY, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 WAS PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND WAS REVIEWED BY THE BOARD OF DIRECTORS AND MANAGEMENT OF THE ORGANIZATION PRIOR TO BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HOLDS ANNUAL ORGANIZATIONAL MEETINGS. THE OFFICERS AND DIRECTORS ARE REQUIRED TO DISCLOSE ANY INTERESTS THAT COULD GIVE RISE TO CONFLICTS AT THIS MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL COMPENSATION FOR OFFICERS AND DIRECTORS IS REVIEWED AND APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S ARTICLES OF INCORPORATION, BY-LAWS, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5APPRAISAL SERVICES 1,400. REPAIRS & MAINTENANCE 15,924. LANDSCAPING SERVICE 3,470.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6LESS DISTRIBUTIONS TO KCERA -300,000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THERE WAS NO CHANGE IN THE OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 2C: FINANCIAL STATEMENTS AND REPORTING:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0COUNTY OF KERN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0KERN COUNTY EMPLOYEES' RETIREMENT ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1COUNTY OF KERN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0401(A)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1115
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PENSION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1MUNICIPALITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt011125 RIVER RUN BLVD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt111125 RIVER RUN BLVD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BAKERSFIELD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1BAKERSFIELD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd093311
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd193311
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0332644
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt117569
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0LEASE AGREEMENT
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1DETERMINED BY KCERA BOD
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2DETERMINED BY KCERA BOD
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt3LEASE AGREEMENT
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0KERN COUNTY EMPLOYEES' RETIREMENT ASSOCIATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1KERN COUNTY EMPLOYEES' RETIREMENT ASSOCIATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2KERN COUNTY EMPLOYEES' RETIREMENT ASSOCIATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt3KERN COUNTY EMPLOYEES' RETIREMENT ASSOCIATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0J
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1N
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2O
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt3Q
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt05206032
IRS990/TotalAssetsEOYAmt05203739
IRS990/TotalAssetsGrp/BOYAmt05206032
IRS990/TotalAssetsGrp/EOYAmt05203739
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/TotalAmt033347
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0302866
IRS990/TotalLiabilitiesEOYAmt0301140
IRS990/TotalLiabilitiesGrp/BOYAmt0302866
IRS990/TotalLiabilitiesGrp/EOYAmt0301140
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04903166
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04902599
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0332644
IRS990/TotalReportableCompFromOrgAmt0100
IRS990/TotalRevenueGrp/ExclusionAmt0332780
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0332780
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05206032
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05203739
IRS990/TotReportableCompRltdOrgAmt05000
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt04903166
IRS990/UnrestrictedNetAssetsGrp/EOYAmt04902599
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt011125 RIVER RUN BLVD
IRS990/USAddress/CityNm0BAKERSFIELD
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd093311
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.KCERA.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0PHIL FRANEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06618683750
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-07-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KCERA PROPERTY INC
ReturnHeader/Filer/BusinessNameControlTxt0KCER
ReturnHeader/Filer/EIN0800309253
ReturnHeader/Filer/PhoneNum06618683790
ReturnHeader/Filer/USAddress/AddressLine1Txt011125 RIVER RUN BLVD
ReturnHeader/Filer/USAddress/CityNm0BAKERSFIELD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093311
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0B4902EBDACE1AB841436C7FEC50938DF3EFF28AF
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt04.71.142.138
ReturnHeader/FilingSecurityInformation/IPDt02018-07-18
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm012:09:29
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0330737981
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CBIZ MHM LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05060 CALIFORNIA AVE SUITE 800
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BAKERSFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093309
ReturnHeader/PreparerPersonGrp/PhoneNum06613257500
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MATTHEW N DAVIS
ReturnHeader/ReturnTs02018-08-16T11:35:30-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,203,739
Liabilities
$301,140
Net assets
$4,902,599
Revenue
$332,780
Expenses
$33,347
Net income
$299,433
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00$0.19$5.31$5.12
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.60$0.00$5.60$0.37$0.03$0.34
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.76$0.00$5.76$0.37$0.02$0.35
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.41$0.00$5.41$0.34$0.02$0.32
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.24$0.15$5.09$0.33$0.02$0.31
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.00$0.04$4.96$0.33$0.02$0.31
2017Detailed filing. Detailed filing data is available for this year.$5.20$0.30$4.90$0.33$0.03$0.30
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.21$0.30$4.90$0.33$0.02$0.31
2015Detailed filing. Detailed filing data is available for this year.$5.17$0.28$4.89$0.31$0.01$0.29
2014Detailed filing. Detailed filing data is available for this year.$5.17$0.29$4.88$0.30$0.01$0.29
2013Detailed filing. Detailed filing data is available for this year.$5.27$0.39$4.88$0.30$0.01$0.29
2012Summary only. Only limited summary data is available for this year.$4.98$0.00$4.98$0.30$0.03$0.27
2011Summary only. Only limited summary data is available for this year.$4.94$0.00$4.94$0.30$0.02$0.28
2010Summary only. Only limited summary data is available for this year.$4.94$0.03$4.91$0.07$0.04$0.03