Civic Intelligence

Imperial Valley Regional Occupational Program Community Foundation

990 • Fiscal year 2015 • EIN 84-1643835

Jul 01, 2014 to Jun 30, 2015 • Filed on Feb 01, 2016

687 W State StreetEl Centro, CA 92243

(760) 482-2611

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

55th percentile

0.00x

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

12th percentile

-30%

Higher net margin than 12% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

41st percentile

-2.0%

Faster asset growth than 41% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

28th percentile

-15%

Faster revenue growth than 28% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$365,018

Down $7,622 (-2.0%) from 2014

Net Assets

Down

$365,018

Down $7,622 (-2.0%) from 2014

Liabilities

Flat

$0

Flat from 2014

Revenue

Down

$25,632

Down $4,455 (-15%) from 2014

Expenses

Up

$33,254

Up $5,278 (+19%) from 2014

Net Income

Down

-$7,622

Down $9,733 (-461%) from 2014

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $33,651Liabilities 2011: $0Net Assets 2011: $33,6512011Assets 2012: $374,423Liabilities 2012: $0Net Assets 2012: $374,4232012Assets 2013: $370,529Liabilities 2013: $0Net Assets 2013: $370,5292013Assets 2014: $372,640Liabilities 2014: $0Net Assets 2014: $372,6402014Assets 2015: $365,018Liabilities 2015: $0Net Assets 2015: $365,0182015Assets 2016: $337,765Liabilities 2016: $0Net Assets 2016: $337,7652016Assets 2017: $370,087Liabilities 2017: $0Net Assets 2017: $370,0872017Assets 2018: $370,087Liabilities 2018: $0Net Assets 2018: $370,0872018Assets 2019: $336,556Liabilities 2019: $0Net Assets 2019: $336,5562019Assets 2020: $351,989Liabilities 2020: $0Net Assets 2020: $351,9892020Assets 2021: $269,420Liabilities 2021: $0Net Assets 2021: $269,4202021Assets 2022: $413,014Liabilities 2022: $0Net Assets 2022: $413,0142022Assets 2023: $413,014Liabilities 2023: $0Net Assets 2023: $413,0142023Assets 2024: $308,426Liabilities 2024: $0Net Assets 2024: $308,4262024

Highlighted filing

2015

Assets$365,018
Liabilities$0
Net Assets$365,018

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $11,6242011Expenses 2012: $21,2702012Expenses 2013: $29,4902013Revenue 2014: $30,087Expenses 2014: $27,976Net Income 2014: $2,1112014Revenue 2015: $25,632Expenses 2015: $33,254Net Income 2015: -$7,6222015Revenue 2016: $37,899Expenses 2016: $65,152Net Income 2016: -$27,2532016Revenue 2017: $71,083Expenses 2017: $38,761Net Income 2017: $32,3222017Revenue 2018: $45,000Expenses 2018: $45,000Net Income 2018: $02018Revenue 2019: $8,691Expenses 2019: $23,421Net Income 2019: -$14,7302019Revenue 2020: $78,598Expenses 2020: $63,165Net Income 2020: $15,4332020Revenue 2021: $500,857Expenses 2021: $583,426Net Income 2021: -$82,5692021Revenue 2022: $1,206,406Expenses 2022: $1,066,562Net Income 2022: $139,8442022Revenue 2023: $1,206,406Expenses 2023: $1,066,562Net Income 2023: $139,8442023Revenue 2024: $843,549Expenses 2024: $847,045Net Income 2024: -$3,4962024

Highlighted filing

2015

Revenue$25,632
Expenses$33,254
Net Income-$7,622
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Feb 1, 2016
Return Version
2014v6.0
Gross Receipts
$56,193
Mission and Program Overview

Mission

To serve a growing need in our community by helping imperial county residents develop their educational and economic opportunities

To serve a growing need in our community by helping imperial county residents develop their educational and economic opportunities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$372,640$365,018▼ $7,622
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0--
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$372,640$365,018▼ $7,622
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$372,640$365,018▼ $7,622
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$372,640$365,018▼ $7,622
Total Liabilities and Net Assets / Fund Balance$372,640$365,018▼ $7,622
Compensation and Service Providers

Board Members and Trustees

NameTitle
Sam CouchmanPresident
Efrain SilvaVice President
Jacinto Jay JiminezVice President
Terri RogersMember
Edwin ObergfellSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$45,864
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$-20,232
All Other Contributions
$23,493
Change in Net Assets
$-7,622
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$17,500
Other Expenses$9,954
Professional Fundraising Fees$5,800
Total Fundraising Expense$5,800
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$12,000--$12,000
Other Expenses$9,621--$9,621
Fees for Services Professional Fundraising--$5,800$5,800
Grants to Domestic Orgs$5,500--$5,500
Total Functional Expenses$27,454$0$5,800$33,254
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$30,561
Fundraising Gross Income$10,329
Professional Fundraising Fees$5,800

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dancing W Stars$32,700$10,329$30,561$-20,232
Total Events$32,700$10,329$30,561$-20,232
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Marcela Miranda-silvaSpouse of Vp Efrain SilvaFundraising Event CoordinatorNo$5,800
Marcela Miranda-silvaSpouse of Vp Efrain SilvaMileage ReimbursementNo$700
Marcela Miranda-silvaSpouse of Vp Efrain SilvaSupplies ReimbursementNo$403

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with family members
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Imperial Valley Regional Occupational
EIN
84-1643835
In Care Of
% CECILIA DURON
Address
687 W STATE STREET, EL CENTRO, CA 92243

Signing Officer

Name
Sam Couchman
Title
Board President
Phone
7604822611
Signed
2016-02-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sam Couchman
Formed
2004
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
4

Preparer

Firm
Wilkinson Hadley King & Co Llp
Address
218 W DOUGLAS AVENUE, EL CAJON, CA 92020
Preparer
P Robert Wilkinson CPA
Phone
6194476700
Supplemental Narrative

Additional Explanations

Process Used to Review Form 990

The form 990 is thoroughly reviewed by the ivrop director of business, serving as a volunteer, and then is submitted to the ivropcf board for review and approval prior to obtaining signature.

Raw XML AppendixShowing 400 of 434 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/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0ALAN CASEY
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1ALEXUS SNOWDEN
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2ANDREA AMAVISCA
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt3ANDREA ROMERO
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt4ANNA LUCERO
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt5BRIANNA PLANCARTE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt6CARLOS LOPEZ
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt7DANIELA VEGA
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt8DO HYUN KIM
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt9ESTEFANY RUIZ
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt10FENNIE MA
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt11KASSANDRA ALVAREZ
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt12SANDY FERNANDEZ
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt13TRISHA MACGAFFEY
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt14VALERIE SANCHEZ
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt15ZAYRA SANCHEZ
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE IVROPCF AWARDS INDIVIDUAL SCHOLARSHIPS GRANTS TO QUALIFIED STUDENTS WHO ENROLL AND HAVE BEEN ACCEPTED TO AN ACCREDITED CAREER TECHNICAL SCHOOL, COMMUNITY COLLEGE OR UNIVERSITY IN THE UNITED STATES. THE SCHOLARSHIP APPLICATIONS CLEARLY LIST THE ELIGIBILITY REQUIREMENTS INCLUDING ALL SELECTION CRITERIA USED TO AWARD THE SCHOLARSHIP. SCHOLARSHIP AWARDS RANGE FROM $1,000, $750, $500, AND $250 WITHIN EACH OF THE FOUR TYPES OF SCHOLARSHIPS (1. SCHOLASTIC ACHIEVEMENT, 2. EXEMPLARY COMMUNITY INVOLVEMENT, 3. IVROP STUDENT, AND 4. GENERAL). EDUCATIONAL SCHOLARSHIP APPLICATIONS ARE SCORED BASED ON THE ELIGIBILITY CRITERIA SET BY THE FOUNDATION BOARD AND ARE SCORED USING AN ESTABLISHED RUBRICS SCORE SHEET. THE SCHOLARSHIPS/FUNDS ARE RELEASED UPON RECEIVING DOCUMENTED PROOF THAT THE APPLICANT HAS ENROLLED INTO A COLLEGE OR UNIVERSITY. SCHOLARSHIP APPLICATIONS CAN BE OBTAINED ON THE IVROPCF WEBSITE. IVROPCF ALSO AWARDS SCHOLARSHIP GRANTS TO CTE STUDENT LEADERSHIP ORGANIZATIONS LOCATED IN HIGH SCHOOL DISTRICTS. THERE AWARDS ARE ISSUED TO ESTABLISHED HIGH SCHOOL STUDENT GROUPS/ORGANIZATIONS WITHIN THE IMPERIAL COUNTY BOUNDARIES. THE INTENT OF THE CTE STUDENT LEADERSHIP SCHOLARSHIP AWARD IS TO ASSIST STUDENT LEADERSHIP ORGANIZATIONS TO DEVELOP LEADERSHIP SKILLS AS A GROUP. THE CTE STUDENT LEADERSHIP AWARD VALUE IS $500. TEN (10) AWARDS ARE GENERALLY ISSUED ANNUALLY, HOWEVER, THIS YEAR THERE WERE ELEVEN (11) AWARDS ISSUED. CTE STUDENT LEADERSHIP SCHOLARSHIPS/FUNDS ARE RELEASED UPON RECEIVING AN APPLICATION THAT CLEARLY DESCRIBES THE LEADERSHIP ACTIVITY THAT THE HIGH SCHOOL STUDENT ORGANIZATION WILL BE INVOLVED IN AND HOW IT WILL BENEFIT THE GROUP. CTE STUDENT LEADERSHIP SCHOLARSHIP GRANT APPLICATIONS CAN BE OBTAINED ON THE IVROPCF WEBSITE.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PROCEDURES FOR MONITORING THE USE OF FUNDS IN THE UNITED STATES
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0FUNDRAISING EVENT COORDINATOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1MILEAGE REIMBURSEMENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2SUPPLIES REIMBURSEMENT
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS THOROUGHLY REVIEWED BY THE IVROP DIRECTOR OF BUSINESS, SERVING AS A VOLUNTEER, AND THEN IS SUBMITTED TO THE IVROPCF BOARD FOR REVIEW AND APPROVAL PRIOR TO OBTAINING SIGNATURE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PROCESS USED TO REVIEW FORM 990
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IRS990/TravelGrp/TotalAmt00
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IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt00
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0687 STATE STREET

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.31$0.00$0.31$0.84$0.85$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.41$0.00$0.41$1.21$1.07$0.14
2022Detailed filing. Detailed filing data is available for this year.$0.41$0.00$0.41$1.21$1.07$0.14
2021Detailed filing. Detailed filing data is available for this year.$0.27$0.00$0.27$0.50$0.58$0.08
2020Detailed filing. Detailed filing data is available for this year.$0.35$0.00$0.35$0.08$0.06$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.34$0.00$0.34$0.01$0.02$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.37$0.00$0.37$0.05$0.05$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.37$0.00$0.37$0.07$0.04$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.34$0.00$0.34$0.04$0.07$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.37$0.00$0.37$0.03$0.03$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.37$0.00$0.37$0.03$0.03$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.00$0.37$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.00$0.37$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.03$0.00$0.03$0.01
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)3 • <$500k nonprofits