Civic Intelligence

Vapa Foundation

990 • Fiscal year 2022 • EIN 82-2426256

Jul 01, 2021 to Jun 30, 2022 • Filed on Feb 22, 2023

6735 Gifford Way Rm 3San Diego, CA 92111-6509

(858) 256-2700

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

17th percentile

0.00x

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

58th percentile

11%

Higher net margin than 58% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

59th percentile

$78,231

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 5.7% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

94th percentile

109%

Faster asset growth than 94% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

95th percentile

195%

Faster revenue growth than 95% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$286,103

Up $149,181 (+109%) from 2021

Net Assets

Up

$286,103

Up $149,181 (+109%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue

Up

$1,379,247

Up $912,164 (+195%) from 2021

Expenses

Up

$1,227,567

Up $759,638 (+162%) from 2021

Net Income

Up

$151,680

Up $152,526 (+18029%) from 2021

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2018: $117,138Net Assets 2018: $117,1382018Assets 2019: $55,514Liabilities 2019: $0Net Assets 2019: $55,5142019Assets 2020: $137,768Liabilities 2020: $0Net Assets 2020: $137,7682020Assets 2021: $136,922Liabilities 2021: $0Net Assets 2021: $136,9222021Assets 2022: $286,103Liabilities 2022: $0Net Assets 2022: $286,1032022Assets 2023: $316,092Liabilities 2023: $255,901Net Assets 2023: $60,1912023Assets 2024: $655,322Liabilities 2024: $471,838Net Assets 2024: $183,4842024

Highlighted filing

2022

Assets$286,103
Liabilities$0
Net Assets$286,103

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2018: $154,390Expenses 2018: $37,252Net Income 2018: $117,1382018Revenue 2019: $135,983Expenses 2019: $97,607Net Income 2019: $38,3762019Revenue 2020: $184,643Expenses 2020: $102,389Net Income 2020: $82,2542020Revenue 2021: $467,083Expenses 2021: $467,929Net Income 2021: -$8462021Revenue 2022: $1,379,247Expenses 2022: $1,227,567Net Income 2022: $151,6802022Revenue 2023: $1,427,285Expenses 2023: $1,653,197Net Income 2023: -$225,9122023Revenue 2024: $1,099,338Expenses 2024: $976,072Net Income 2024: $123,2662024

Highlighted filing

2022

Revenue$1,379,247
Expenses$1,227,567
Net Income$151,680
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Feb 22, 2023
Return Version
2021v4.2
Gross Receipts
$1,401,143
Mission and Program Overview

Mission

See Sch O

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$133,143$284,824▲ $151,681
Prepaid Expenses and Deferred Charges$3,779$1,279▼ $2,500
Total Assets$136,922$286,103▲ $149,181
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$136,922$286,103▲ $149,181
Total Net Assets Fund Balance$136,922$286,103▲ $149,181
Total Liabilities and Net Assets / Fund Balance$136,922$286,103▲ $149,181
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michael Angelo CamachoEx DirectorFT$78,231$78,231

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,319,772
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$59,475
All Other Contributions
$9,954
Change in Net Assets
$151,680
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,096,258
Total Fundraising Expense$174,407
Salaries, Compensation, and Employee Benefits$90,509
Grants and Similar Amounts Paid$40,800
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$892,967$18,809$129,075$1,040,851
Other Salaries and Wages$41,259$20,629$20,629$82,517
Grants to Domestic Orgs$40,800--$40,800
Fees for Services Other$788$11,957$11,975$24,720
Advertising--$10,498$10,498
Other Expenses$464$10,250$232$10,250
Payroll Taxes$3,420$1,710$1,710$6,840
Insurance-$2,782-$2,782
Fees for Services Legal-$2,615-$2,615
Other Employee Benefits$576$288$288$1,152
Travel-$611-$611
Conferences and Meetings-$47-$47
Total Functional Expenses$980,274$72,886$174,407$1,227,567
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$81,371
Fundraising Direct Expenses$21,896
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Spotlight$81,371$81,371$21,896$59,475
Total Events$81,371$81,371$21,896$59,475
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
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
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

Governance Explanations

Form 990 governing body review Part VI line 11

Reviewed by financial committee and recommended to the board for approval.

Conflict of interest policy compliance Part VI line 12C

Executive Director will follow up and collect disclosures on an annual basis.

CEO executive director top management comp Part VI line 15A

Salary amount for executive director was negotiated at 30 hourly rate times 40 hours per week times 52 weeks per year. During the annual performance review was conducted and reviewed by the board on may. After some deliberation, the board agreed that a 10% raise was earned and approved.

Other officer or key employee compensation Part VI line 15B

Annual performance review is conducted and reviewed by the board.

Form 990 availability to public Part VI line 18

Upon request

Governing documents etc available to public Part VI line 19

Upon request

Filing and Contact Details

Filer

Filer Name
VAPA Foundation
EIN
82-2426256
Address
6735 Gifford Way Rm 3, San Diego, CA 92111-6509

Signing Officer

Name
Russell Sperling
Title
Treas
Phone
6195716227
Signed
2023-02-22
Discuss with paid preparer
Yes

Organization Details

Formed
2017
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
2

Preparer

Firm
Online Bookkeeping
Address
5198 Arlington Ave Ste 342, Riverside, CA 92504
Preparer
Michael Lanier
Phone
8585692425
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

Direct Program costs: $892,967

Part III response or note to any other line in Part III

The purpose of the VAPA Foundation is to enhance the quality of and access to artseducation in the San Diego Unified School District (SDUSD) via: VAPA EnhancementProgram (VEP): Enabling TK-12 SDUSD teachers to apply for VAPA-related artist residencies, field trips, professional development or materials that go beyond the school budget. Enabling elementary, middle, and high school students from across the district to audition, collaborate, and play together for the community in professional settings. Recognizing the students, teachers, administrators and community members committed to creating, teaching, and supporting arts education. Creating bridges between SDUSD and the host of local artists and organizations committed to transformative arts learning. Using data to target programs PROGRAM DESCRIPTION:The purpose of the VAPA Enhancement Program is to help San Diego Unified SchoolDistrict teachers enhance the quality of and access to arts education not providedfor in a schools budget. The program accepts applications for: artistresidencies, field trips, professional development, and arts equipment ormaterials. Funding for successful applications goes directly to artsorganizations, schools or vendors of equipment or materials.

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IRS990/ProgSrvcAccomActy2Grp/Desc0Rainforest Art Project: created permanent public mosaic artworks partnering with seven public schools.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Other programs
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0111039
IRS990/ProgSrvcAccomActyOtherGrp/Desc0VAPA Enhancement Program: seventeen San Diego Unified School District (SDUSD) teachers received awards to underwrite Visual and Performing Arts (VAPA) -related activities and purchases funded by the VAPA Foundations 2020-2021 VAPA
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Reviewed by financial committee and recommended to the board for approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Executive Director will follow up and collect disclosures on an annual basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Salary amount for executive director was negotiated at 30 hourly rate times 40 hours per week times 52 weeks per year. During the annual performance review was conducted and reviewed by the board on may. After some deliberation, the board agreed that a 10% raise was earned and approved.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Annual performance review is conducted and reviewed by the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Direct Program costs: $892,967
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The purpose of the VAPA Foundation is to enhance the quality of and access to artseducation in the San Diego Unified School District (SDUSD) via: VAPA EnhancementProgram (VEP): Enabling TK-12 SDUSD teachers to apply for VAPA-related artist residencies, field trips, professional development or materials that go beyond the school budget. Enabling elementary, middle, and high school students from across the district to audition, collaborate, and play together for the community in professional settings. Recognizing the students, teachers, administrators and community members committed to creating, teaching, and supporting arts education. Creating bridges between SDUSD and the host of local artists and organizations committed to transformative arts learning. Using data to target programs PROGRAM DESCRIPTION:The purpose of the VAPA Enhancement Program is to help San Diego Unified SchoolDistrict teachers enhance the quality of and access to arts education not providedfor in a schools budget. The program accepts applications for: artistresidencies, field trips, professional development, and arts equipment ormaterials. Funding for successful applications goes directly to artsorganizations, schools or vendors of equipment or materials.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6List of other expenses Part IX line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Part III response or note to any other line in Part III
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