Civic Intelligence

Richard Sabala Foundation Inc.

990 • Fiscal year 2017 • EIN 82-0462123

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 27, 2018

Organization ProfileMANCHESTER-ICECENTRE.COM
P O Box 869Mccall, ID 83638-0869

(208) 634-7086

Siviq Scores

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

Liabilities / Assets

12th percentile

0.00x

Higher debt load relative to assets than 12% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

14th percentile

0.02x

Higher debt load relative to revenue than 14% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

34th percentile

-0.9%

Higher net margin than 34% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

20th percentile

$0

Higher top officer pay than 20% of similar nonprofits.

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

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

34th percentile

-0.1%

Faster asset growth than 34% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

70th percentile

15%

Faster revenue growth than 70% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets12th percentile

Assets

Down

$5,580,438

Down $6,346 (-0.1%) from 2016

Net Assets

Down

$5,565,999

Down $6,365 (-0.1%) from 2016

Liabilities

Up

$14,439

Up $19 (+0.1%) from 2016

Revenue And Expenses
Liabilities / Revenue14th percentileNet Margin34th percentile

Revenue

Up

$723,063

Up $95,360 (+15%) from 2016

Expenses

Up

$729,428

Up $54,614 (+8.1%) from 2016

Net Income

Up

-$6,365

Up $40,746 (+86%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth34th percentile

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

$6.0M$4.0M$2.0M$0Assets 2010: $5,818,297Liabilities 2010: $3,170Net Assets 2010: $5,815,1272010Assets 2011: $5,790,317Liabilities 2011: $4,348Net Assets 2011: $5,785,9692011Assets 2012: $5,692,230Liabilities 2012: $3,191Net Assets 2012: $5,689,0392012Assets 2013: $5,651,411Liabilities 2013: $4,044Net Assets 2013: $5,647,3672013Assets 2014: $5,592,965Liabilities 2014: $4,083Net Assets 2014: $5,588,8822014Assets 2015: $5,628,142Liabilities 2015: $8,667Net Assets 2015: $5,619,4752015Assets 2016: $5,586,784Liabilities 2016: $14,420Net Assets 2016: $5,572,3642016Assets 2017: $5,580,438Liabilities 2017: $14,439Net Assets 2017: $5,565,9992017Assets 2018: $5,610,623Liabilities 2018: $11,548Net Assets 2018: $5,599,0752018Assets 2019: $5,756,080Liabilities 2019: $13,122Net Assets 2019: $5,742,9582019Assets 2020: $5,716,438Liabilities 2020: $7,488Net Assets 2020: $5,708,9502020Assets 2021: $5,907,976Liabilities 2021: $35,445Net Assets 2021: $5,872,5312021Assets 2022: $5,898,988Liabilities 2022: $11,235Net Assets 2022: $5,887,7532022Assets 2023: $5,814,625Liabilities 2023: $18,390Net Assets 2023: $5,796,2352023Assets 2024: $5,679,918Liabilities 2024: $4,891Net Assets 2024: $5,675,0272024

Highlighted filing

2017

Assets$5,580,438
Liabilities$14,439
Net Assets$5,565,999
Open 2017 Filing

Operations Trend

Revenue Growth70th percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $535,1952010Expenses 2011: $591,9972011Revenue 2012: $566,414Expenses 2012: $663,344Net Income 2012: -$96,9302012Revenue 2013: $612,363Expenses 2013: $654,035Net Income 2013: -$41,6722013Revenue 2014: $586,442Expenses 2014: $644,927Net Income 2014: -$58,4852014Revenue 2015: $689,538Expenses 2015: $658,945Net Income 2015: $30,5932015Revenue 2016: $627,703Expenses 2016: $674,814Net Income 2016: -$47,1112016Revenue 2017: $723,063Expenses 2017: $729,428Net Income 2017: -$6,3652017Revenue 2018: $807,832Expenses 2018: $774,756Net Income 2018: $33,0762018Revenue 2019: $908,751Expenses 2019: $764,871Net Income 2019: $143,8802019Revenue 2020: $725,164Expenses 2020: $759,172Net Income 2020: -$34,0082020Revenue 2021: $929,734Expenses 2021: $766,153Net Income 2021: $163,5812021Revenue 2022: $873,397Expenses 2022: $858,175Net Income 2022: $15,2222022Revenue 2023: $967,311Expenses 2023: $1,058,829Net Income 2023: -$91,5182023Revenue 2024: $951,766Expenses 2024: $1,072,974Net Income 2024: -$121,2082024

Highlighted filing

2017

Revenue$723,063
Expenses$729,428
Net Income-$6,365
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 27, 2018
Return Version
2017v2.3
Gross Receipts
$1,227,402
Mission and Program Overview

Mission

Education and welfare of mccall-donnelly school district children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,594,456$4,461,560▼ $132,896
Pd in Cap Srpls Land Bldg Eqp Fund$6,087,522$4,461,560▼ $1,625,962
Rtn Earn Endowment Incm Other Fnds$-626,733$1,066,024▲ $1,692,757
Investments in Publicly Traded Securities$920,566$1,029,944▲ $109,378
Cash and Non-Interest-Bearing Accounts$28,715$50,519▲ $21,804
Savings and Temporary Cash Investments$43,047$38,415▼ $4,632
Cap Stk Tr Prin Current Funds$111,575$38,415▼ $73,160
Total Assets$5,586,784$5,580,438▼ $6,346
Liabilities
Accounts Payable and Accrued Expenses$14,420$14,439▲ $19
Total Liabilities$14,420$14,439▲ $19
Net Assets / Fund Balance
Total Net Assets Fund Balance$5,572,364$5,565,999▼ $6,365
Total Liabilities and Net Assets / Fund Balance$5,586,784$5,580,438▼ $6,346

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,569,198$2,122,831$5,692,029
Land$892,362-$892,362
Compensation and Service Providers
Top Officer Pay20th percentile

Board Members and Trustees

NameTitle
Ronald L SabalaPresident
John a SabalaDirector
Nicholas D SabalaDirector
Diana M SabalaSecretary
Louis a SabalaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$105,077
Program Service Revenue
$443,897
Investment Income
$49,430
Other Revenue
$124,659
All Other Contributions
$83,077
Change in Net Assets
$-6,365
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$512,301
Salaries, Compensation, and Employee Benefits$205,191
Grants and Similar Amounts Paid$11,936
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$168,163--$168,163
Depreciation Depletion$147,496--$147,496
Occupancy$57,271--$57,271
All Other Expenses$24,989--$24,989
Other Employee Benefits$23,695--$23,695
Insurance$20,965--$20,965
Payroll Taxes$13,333--$13,333
Fees for Services Accounting$12,419--$12,419
Grants to Domestic Orgs$9,936--$9,936
Advertising$9,303--$9,303
Office Expenses$8,918--$8,918
Other Expenses$8,013--$8,013
Travel$6,675--$6,675
Grants to Domestic Individuals$2,000--$2,000
Total Functional Expenses$729,428$0$0$729,428
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Skate Lessons-lorenziMccall, ID--$9,936
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$256,732
Fundraising Direct Expenses$132,073
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$256,732$256,732$65,255$191,477
Total Events$256,732$256,732$132,073$124,659
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
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

“Ronald sabala diana sabala president secretary husband & wife ronald sabala louis sabala president treasurer son”

Form 990, Page 6, Part VI, Line 11B

“Accountant goes over form 990 with the president.”

Form 990, Page 6, Part VI, Line 15A

“No ceo, director, or top official received compensation or benefits.”

Form 990, Page 6, Part VI, Line 15B

“No officer or key employee received compensation.”

Form 990, Page 6, Part VI, Line 19

“Copy of documents are available by ronald sabala or manchester ice rink in mccall idaho.”

Filing and Contact Details

Filer

Filer Name
Richard Sabala Foundation Inc
EIN
82-0462123
Phone
2086347086
Address
P O BOX 869, MCCALL, ID 83638-0869

Signing Officer

Name
Ronald L Sabala
Title
President
Phone
2086347086
Signed
2018-10-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ronald L Sabala
Formed
1993
Legal Domicile
Id
Voting Board Members
5
Independent Board Members
5
Employees
16

Preparer

Firm
Randy C Mcmahan CPA
Address
PO BOX 869, MCCALL, ID 83638
Preparer
Randolph C Mcmahan
Phone
2086347086
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RONALD SABALA DIANA SABALA PRESIDENT SECRETARY HUSBAND & WIFE RONALD SABALA LOUIS SABALA PRESIDENT TREASURER SON
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACCOUNTANT GOES OVER FORM 990 WITH THE PRESIDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO CEO, DIRECTOR, OR TOP OFFICIAL RECEIVED COMPENSATION OR BENEFITS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO OFFICER OR KEY EMPLOYEE RECEIVED COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COPY OF DOCUMENTS ARE AVAILABLE BY RONALD SABALA OR MANCHESTER ICE RINK IN MCCALL IDAHO.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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ReasonableCauseExplanation/ExplanationTxt0REASONABLE CAUSE SEVERAL FACTORS NEED TO BE TAKEN INTO ACCOUNT IN THIS MATTER. FIRST, THE PUBLIC ACCOUNTING FIRM OF RANDY C MCMAHAN CPA WAS ENGAGED BY RICHARD SABALA FOUNDATION INC TO PREPARE THE 2017 FORM 990 FOR THE ORGANIZATION. THIS CPA FIRM HAS PREPARED THE FORM 990 FOR THE RICHARD SABALA FOUNDATION INC SINCE THE 2010 FORM 990. FIRST, THE STAFF IN THIS PUBLIC ACCOUNTING FIRM IS RESPONSIBLE FOR TAX REPORTING COMPLIANCE FOR A LARGE NUMBER OF CLIENTS. IN SUCH A BUSY ENVIRONMENT, IT IS POSSIBLE THAT MISTAKES ARE MADE (SUCH AS FAILING TO FILE AN EXTENSION). THIS LATE FILING IS SUCH A MISTAKE. THE INTERNAL REVENUE MANUAL PROVIDES THAT A PENALTY WILL BE ABATED WHEN THE TAXPAYER EXERCISED ORDINARY BUSINESS CARE AND PRUDENCE. IT APPEARS THAT THE TAXPAYER DID EXERCISE CARE AND PRUDENCE BY ENGAGING A CPA FIRM TO PREPARE THE FORM 990 AND RELATED FILINGS (EXTENSIONS). THE IRM ALSO PROVIDES A LISTING OF COMMON REASONS FOR CONSIDERATION. ONE SUCH REASON IS SUBORDINATE MADE A MISTAKE. IT SEEMS CL
ReturnHeader/BuildTS02019-02-21 02:37:17Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0RONALD L SABALA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02086347086
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-10-27
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ReturnHeader/Filer/BusinessNameControlTxt0RICH
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ReturnHeader/FilingSecurityInformation/IPDt02018-10-29
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ReturnHeader/FilingSecurityInformation/IPTm015:17:53
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ReturnHeader/PreparerPersonGrp/PreparationDt02018-10-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RANDOLPH C MCMAHAN
ReturnHeader/ReturnTs02018-10-29T14:17:53-06:00
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
$5,580,438
Liabilities
$14,439
Net assets
$5,565,999
Revenue
$723,063
Expenses
$729,428
Net income
-$6,365
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.68$0.00$5.68$0.95$1.07$0.12
2023Detailed filing. Detailed filing data is available for this year.$5.81$0.02$5.80$0.97$1.06$0.09
2022Detailed filing. Detailed filing data is available for this year.$5.90$0.01$5.89$0.87$0.86$0.02
2021Detailed filing. Detailed filing data is available for this year.$5.91$0.04$5.87$0.93$0.77$0.16
2020Detailed filing. Detailed filing data is available for this year.$5.72$0.01$5.71$0.73$0.76$0.03
2019Detailed filing. Detailed filing data is available for this year.$5.76$0.01$5.74$0.91$0.76$0.14
2018Detailed filing. Detailed filing data is available for this year.$5.61$0.01$5.60$0.81$0.77$0.03
2017Detailed filing. Detailed filing data is available for this year.$5.58$0.01$5.57$0.72$0.73$0.01
2016Detailed filing. Detailed filing data is available for this year.$5.59$0.01$5.57$0.63$0.67$0.05
2015Detailed filing. Detailed filing data is available for this year.$5.63$0.01$5.62$0.69$0.66$0.03
2014Summary only. Only limited summary data is available for this year.$5.59$0.00$5.59$0.59$0.64$0.06
2013Summary only. Only limited summary data is available for this year.$5.65$0.00$5.65$0.61$0.65$0.04
2012Summary only. Only limited summary data is available for this year.$5.69$0.00$5.69$0.57$0.66$0.10
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.79$0.00$5.79$0.59
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.82$0.00$5.82$0.54