Civic Intelligence

Lgkm

990 • Fiscal year 2019 • EIN 81-3883584

Aug 01, 2018 to Jul 31, 2019 • Filed on Oct 21, 2019

PO Box 93621Las Vegas, NV 89193

(702) 481-0816

Siviq Scores

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

Liabilities / Assets

95th percentile

1.16x

Higher debt load relative to assets than 95% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

86th percentile

0.51x

Higher debt load relative to revenue than 86% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

12th percentile

-23%

Higher net margin than 12% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

24th percentile

-5.1%

Faster asset growth than 24% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

30th percentile

-5.3%

Faster revenue growth than 30% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$291,829

Down $15,748 (-5.1%) from 2018

Net Assets

Down

-$45,442

Down $156,126 (-141%) from 2018

Liabilities

Up

$337,271

Up $140,378 (+71%) from 2018

Revenue

Down

$667,821

Down $37,440 (-5.3%) from 2018

Expenses

Up

$823,947

Up $129,054 (+19%) from 2018

Net Income

Down

-$156,126

Down $166,494 (-1606%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2017: $100,018Liabilities 2017: $0Net Assets 2017: $100,0182017Assets 2018: $307,577Liabilities 2018: $196,893Net Assets 2018: $110,6842018Assets 2019: $291,829Liabilities 2019: $337,271Net Assets 2019: -$45,4422019Assets 2020: $441,310Liabilities 2020: $415,560Net Assets 2020: $25,7502020Assets 2021: $305,908Liabilities 2021: $254,071Net Assets 2021: $51,8372021Assets 2022: $475,918Liabilities 2022: $546,646Net Assets 2022: -$70,7282022Assets 2023: $372,592Liabilities 2023: $548,605Net Assets 2023: -$176,0132023Assets 2024: $206,869Liabilities 2024: $587,569Net Assets 2024: -$380,7002024

Highlighted filing

2019

Assets$291,829
Liabilities$337,271
Net Assets-$45,442

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2017: $503,598Expenses 2017: $403,580Net Income 2017: $100,0182017Revenue 2018: $705,261Expenses 2018: $694,893Net Income 2018: $10,3682018Revenue 2019: $667,821Expenses 2019: $823,947Net Income 2019: -$156,1262019Revenue 2020: $662,012Expenses 2020: $590,820Net Income 2020: $71,1922020Revenue 2021: $800,258Expenses 2021: $774,171Net Income 2021: $26,0872021Revenue 2022: $1,033,686Expenses 2022: $1,156,251Net Income 2022: -$122,5652022Revenue 2023: $1,270,472Expenses 2023: $1,375,757Net Income 2023: -$105,2852023Revenue 2024: $1,377,133Expenses 2024: $1,582,416Net Income 2024: -$205,2832024

Highlighted filing

2019

Revenue$667,821
Expenses$823,947
Net Income-$156,126
Jump To
Filing Snapshot
Filing Period
Aug 1, 2018 to Jul 31, 2019
Signed
Oct 21, 2019
Return Version
2018v3.1
Gross Receipts
$667,821
Mission and Program Overview

Mission

To contribute to the continued growth and success of Las Vegas Valley's athletes by providing support, training, and mentorship

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$228,727$210,516▼ $18,211
Cash and Non-Interest-Bearing Accounts$49,310$51,773▲ $2,463
Loans From Officers Directors$5,000$5,000→ $0
Rtn Earn Endowment Incm Other Fnds$110,684$-45,442▼ $156,126
Total Assets$307,577$291,829▼ $15,748
Other Assets Total$29,540$29,540→ $0
Liabilities
Unsecured Notes Loans Payable-$182,552-
Other Liabilities$191,893$149,719▼ $42,174
Total Liabilities$196,893$337,271▲ $140,378
Net Assets / Fund Balance
Total Net Assets Fund Balance$110,684$-45,442▼ $156,126
Total Liabilities and Net Assets / Fund Balance$307,577$291,829▼ $15,748

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,341$14,526-
Leasehold Improvements$203,175$22,575-
Other Assets Org$29,540--
Compensation and Service Providers

Board Members and Trustees

NameTitle
See attachedstatement
Revenue and Support

Revenue Composition

Contributions and Grants
$6,299
Program Service Revenue
$661,522
Investment Income
$0
Other Revenue
$0
All Other Contributions
$6,299
Change in Net Assets
$-156,126
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$823,947
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel$191,699$0$0$191,699
All Other Expenses$44,335$28,538$0$72,873
Interest$27,495$0$0$27,495
Other Expenses$20,199$0$0$20,199
Depreciation Depletion$19,511$0$0$19,511
Office Expenses$2,703$8,568$0$11,271
Advertising$4,000$199$0$4,199
Insurance$0$3,808$0$3,808
Total Functional Expenses$782,834$41,113$0$823,947
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$5,000$5,000→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit card liability$149,719
Other payable$0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Lgkm
EIN
81-3883584
Phone
7024810816
Address
PO Box 93621, Las Vegas, NV 89193
Doing Business As
Vegas United Volleyball Club

Signing Officer

Name
Robert Rios
Title
President
Phone
7024810816
Signed
2019-10-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Rios
Formed
2016
Legal Domicile
Nv
Voting Board Members
7
Independent Board Members
5
Employees
0
Volunteers
10

Preparer

Firm
Rich Wightman & Co CPAs LLC
Address
1301 South Jones Blvd, Las Vegas, NV 89146
Preparer
John B Wightman CPA
Phone
7028780959
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

A third-party CPA prepares the Form 990 and presents it to the board during the regular board meeting. Any questions or issues are addressed and any corections are made. The board then votes to approve the filing of the tax return.

Pt VI, Line 12C

All vendor and other subcontractor agreements are reviewed by the board to ensure copliance with the conflict of interest policy.

Pt VI, Line 15A

No officers or directors of the organization are paid for their involvement in the organization in the officer/director capacity. Several of the officers/directors are compensated in their capacity as coaches, and their compensation is based upon compensation of coaches with similar years of experience and responsibilities.

Pt VI, Line 15B

No officers or directors of the organization are paid for their involvement in the organization in the officer/director capacity. Several of the officers/directors are compensated in their capacity as coaches, and their compensation is based upon compensation of coaches with similar years of experience and responsibilities.

Pt VI, Line 19

The organization has made our governing documents, conflict of interest policy, and financial statements available to the public upon request.

Pt VI, Line 2

Karissa Guthrie is the daughter of Bob Meith.

Form 990, Part IX, Line 24E

Bank & merchant fees 2166. 0. 2166. 0.

Form 990, Part IX, Line 24E

Continuing education 2083. 0. 2083. 0.

Form 990, Part IX, Line 24E

Dues & subscriptions 8154. 0. 8154. 0.

Form 990, Part IX, Line 24E

Legal & professional 10349. 0. 10349. 0.

Form 990, Part IX, Line 24E

Supplies 7234. 7234. 0. 0.

Form 990, Part IX, Line 24E

Meals 5606. 0. 5606. 0.

Form 990, Part IX, Line 24E

Repairs & maintenance 21805. 21805. 0. 0.

Form 990, Part IX, Line 24E

Taxes & licenses 180. 0. 180. 0.

Form 990, Part IX, Line 24E

Utilities 15296. 15296. 0. 0.

Raw XML Appendix381 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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IRS990/MoreThan5000KToIndividualsInd0false
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IRS990/OfficeExpensesGrp/TotalAmt011271
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt029540
IRS990/OtherAssetsTotalGrp/EOYAmt029540
IRS990/OtherExpensesGrp/Desc0Uniforms/athletic gear
IRS990/OtherExpensesGrp/Desc1Coaching fees
IRS990/OtherExpensesGrp/Desc2Court rental
IRS990/OtherExpensesGrp/Desc3Tournament fees
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IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/Desc0VUVC Club Dues
IRS990/ProgramServiceRevenueGrp/Desc1Clubs/Clinics
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
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IRS990/ProgSrvcAccomActy2Grp/Desc0Provided skills workshops to volleyball players to assist players in developing their skills.
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Karissa Guthrie
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Director
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A third-party CPA prepares the Form 990 and presents it to the board during the regular board meeting. Any questions or issues are addressed and any corections are made. The board then votes to approve the filing of the tax return.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All vendor and other subcontractor agreements are reviewed by the board to ensure copliance with the conflict of interest policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No officers or directors of the organization are paid for their involvement in the organization in the officer/director capacity. Several of the officers/directors are compensated in their capacity as coaches, and their compensation is based upon compensation of coaches with similar years of experience and responsibilities.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No officers or directors of the organization are paid for their involvement in the organization in the officer/director capacity. Several of the officers/directors are compensated in their capacity as coaches, and their compensation is based upon compensation of coaches with similar years of experience and responsibilities.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization has made our governing documents, conflict of interest policy, and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Karissa Guthrie is the daughter of Bob Meith.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Bank & merchant fees 2166. 0. 2166. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Continuing education 2083. 0. 2083. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Dues & subscriptions 8154. 0. 8154. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Legal & professional 10349. 0. 10349. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Supplies 7234. 7234. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Meals 5606. 0. 5606. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Repairs & maintenance 21805. 21805. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Taxes & licenses 180. 0. 180. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Utilities 15296. 15296. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0307577
IRS990/TotalAssetsEOYAmt0291829
IRS990/TotalAssetsGrp/BOYAmt0307577
IRS990/TotalAssetsGrp/EOYAmt0291829
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt06299
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt041113
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0782834
IRS990/TotalFunctionalExpensesGrp/TotalAmt0823947
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0196893
IRS990/TotalLiabilitiesEOYAmt0337271
IRS990/TotalLiabilitiesGrp/BOYAmt0196893
IRS990/TotalLiabilitiesGrp/EOYAmt0337271
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0110684
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-45442
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0782834
IRS990/TotalProgramServiceRevenueAmt0661522
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0661522
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0667821
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0307577
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0291829
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt0191699
IRS990/TravelGrp/TotalAmt0191699
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0182552
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0741 Easter Lily Place
IRS990/USAddress/CityNm0Henderson
IRS990/USAddress/StateAbbreviationCd0NV
IRS990/USAddress/ZIPCd089011
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0vegasunitedvc.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Robert Rios
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum07024810816
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-10-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LGKM
ReturnHeader/Filer/BusinessNameControlTxt0LGKM
ReturnHeader/Filer/EIN0813883584
ReturnHeader/Filer/PhoneNum07024810816
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 93621
ReturnHeader/Filer/USAddress/CityNm0Las Vegas
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NV
ReturnHeader/Filer/USAddress/ZIPCd089193
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId03588527353321CD0A3AAB2723F23CDD72517C11B
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0BE71BF874550981D7B6673C7F44975E283F61CD8
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt063.149.249.58
ReturnHeader/FilingSecurityInformation/IPDt02019-10-24
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm013:11:04
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Rich Wightman & Co CPAs LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01301 South Jones Blvd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Las Vegas
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd089146
ReturnHeader/PreparerPersonGrp/PhoneNum07028780959
ReturnHeader/PreparerPersonGrp/PreparationDt02019-10-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0John B Wightman CPA
ReturnHeader/ReturnTs02019-10-24T13:11:14-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-08-01
ReturnHeader/TaxPeriodEndDt02019-07-31
ReturnHeader/TaxYr02018

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