Civic Intelligence

National College Resources Foundation

990 • Fiscal year 2017 • EIN 86-1120719

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 15, 2018

750 N Diamond Bar BlvdDiamond Bar, CA 91765

(909) 396-0151

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.56x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

59th percentile

0.16x

Higher debt load relative to revenue than 59% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

50th percentile

3.0%

Higher net margin than 50% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

11th percentile

-11%

Faster asset growth than 11% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

91st percentile

80%

Faster revenue growth than 91% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$1,222,188

Down $145,313 (-11%) from 2016

Net Assets

Up

$534,999

Up $79,436 (+17%) from 2016

Liabilities

Down

$687,189

Down $224,749 (-25%) from 2016

Revenue

Up

$4,401,455

Up $1,953,734 (+80%) from 2016

Expenses

Up

$4,268,359

Up $1,882,874 (+79%) from 2016

Net Income

Up

$133,096

Up $70,860 (+114%) from 2016

Historical Trend

Balance Sheet Trend

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

$2.0M$1.0M$0-$1.0MAssets 2008: $45,491Liabilities 2008: $51,1242008Assets 2010: $224,082Liabilities 2010: $6,094Net Assets 2010: $217,9882010Assets 2011: $165,205Liabilities 2011: $16,800Net Assets 2011: $148,4052011Assets 2012: $79,803Liabilities 2012: $0Net Assets 2012: $79,8032012Assets 2013: $106,963Liabilities 2013: $0Net Assets 2013: $106,9632013Assets 2014: $173,729Liabilities 2014: $12,462Net Assets 2014: $161,2672014Assets 2015: $438,063Liabilities 2015: $44,736Net Assets 2015: $393,3272015Assets 2016: $1,367,501Liabilities 2016: $911,938Net Assets 2016: $455,5632016Assets 2017: $1,222,188Liabilities 2017: $687,189Net Assets 2017: $534,9992017Assets 2018: $986,709Liabilities 2018: $970,234Net Assets 2018: $16,4752018Assets 2019: $546,123Liabilities 2019: $810,290Net Assets 2019: -$264,1672019Assets 2020: $875,202Liabilities 2020: $981,265Net Assets 2020: -$106,0632020Assets 2021: $1,698,569Liabilities 2021: $1,138,919Net Assets 2021: $559,6502021Assets 2022: $1,902,342Liabilities 2022: $859,086Net Assets 2022: $1,043,2562022Assets 2023: $1,462,407Liabilities 2023: $1,405,429Net Assets 2023: $56,9782023Assets 2024: $1,786,805Liabilities 2024: $1,901,762Net Assets 2024: -$114,9572024

Highlighted filing

2017

Assets$1,222,188
Liabilities$687,189
Net Assets$534,999

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2008: $184,869Expenses 2008: $208,005Net Income 2008: -$23,1362008Revenue 2010: $548,933Expenses 2010: $370,842Net Income 2010: $178,0912010Expenses 2011: $492,4682011Expenses 2012: $565,8952012Revenue 2013: $831,394Expenses 2013: $804,234Net Income 2013: $27,1602013Revenue 2014: $1,398,648Expenses 2014: $1,128,975Net Income 2014: $269,6732014Revenue 2015: $1,326,397Expenses 2015: $1,160,061Net Income 2015: $166,3362015Revenue 2016: $2,447,721Expenses 2016: $2,385,485Net Income 2016: $62,2362016Revenue 2017: $4,401,455Expenses 2017: $4,268,359Net Income 2017: $133,0962017Revenue 2018: $2,990,255Expenses 2018: $2,946,129Net Income 2018: $44,1262018Revenue 2019: $2,424,422Expenses 2019: $2,705,064Net Income 2019: -$280,6422019Revenue 2020: $2,299,184Expenses 2020: $2,141,080Net Income 2020: $158,1042020Revenue 2021: $4,141,494Expenses 2021: $3,398,292Net Income 2021: $743,2022021Revenue 2022: $6,299,792Expenses 2022: $5,850,147Net Income 2022: $449,6452022Revenue 2023: $6,468,404Expenses 2023: $7,389,562Net Income 2023: -$921,1582023Revenue 2024: $6,953,930Expenses 2024: $7,218,024Net Income 2024: -$264,0942024

Highlighted filing

2017

Revenue$4,401,455
Expenses$4,268,359
Net Income$133,096
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 15, 2018
Return Version
2017v2.2
Gross Receipts
$4,401,455
Mission and Program Overview

Mission

To provide scholarships and financial support to students and their families whoare under-served and under-represented in their respective communities. To be there as a resource and aid to their ultimate success.

Balance Sheet Detail
LineBeginningEndChange
Assets
Prepaid Expenses and Deferred Charges$500,000$500,000→ $0
Land, Buildings, and Equipment, Net$169,612$364,145▲ $194,533
Cash and Non-Interest-Bearing Accounts$694,906$335,105▼ $359,801
Loans From Officers Directors$509,091$297,465▼ $211,626
Receivables From Officers Etc$2,982$22,938▲ $19,956
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,367,501$1,222,188▼ $145,313
Other Assets Total$1$0▼ $1
Liabilities
Mortgage Notes Payable Secured by Investment Property$252,912$210,322▼ $42,590
Other Liabilities$149,935$179,402▲ $29,467
Total Liabilities$911,938$687,189▼ $224,749
Net Assets / Fund Balance
Unrestricted Net Assets$455,563$534,999▲ $79,436
Total Net Assets Fund Balance$455,563$534,999▲ $79,436
Total Liabilities and Net Assets / Fund Balance$1,367,501$1,222,188▼ $145,313

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$362,950$98,432$461,382
Other Land Buildings$1,195$1,929$3,124
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$3,685,634
Program Service Revenue
$711,371
Investment Income
$0
Other Revenue
$4,450
All Other Contributions
$3,685,634
Change in Net Assets
$133,096
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,057,522
Salaries, Compensation, and Employee Benefits$210,837
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel$328,184$36,465-$364,649
Other Salaries and Wages$140,253$15,584-$155,837
Office Expenses$125,456$13,940-$139,396
Fees for Services Accounting$50,432$5,603-$56,035
Current Officers, Directors, Trustees, and Key Employees$49,500$5,500-$55,000
Occupancy$47,963$5,329-$53,292
Depreciation Depletion$45,567$5,063-$50,630
Other Expenses$23,973$2,664-$26,637
Insurance$16,363$1,818-$18,181
Fees for Services Legal$781$87-$868
Total Functional Expenses$3,841,522$426,837$0$4,268,359
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$509,091$297,465▼ $211,626
Receivables from Officers, Directors, Trustees, and Key Employees$2,982$22,938▲ $19,956
Receivables from Disqualified Persons-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Scholarships Payable$95,218
Payroll Liabilities$41,280
Credit Cards Payable$32,604
Credit Line$10,300
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
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

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
National College Resources Foundation
EIN
86-1120719
Address
750 N DIAMOND BAR BLVD, DIAMOND BAR, CA 91765

Signing Officer

Name
Theresa Price
Title
Exec Director
Signed
2018-11-15
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
14
Independent Board Members
0
Employees
0

Preparer

Firm
Business Management Associates
Address
2175 FOOTHILL BLVD STE B, LA VERNE, CA 91750-2958
Preparer
Mary N Bermudez CPA
Phone
9095937431
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IRS990/LoansFromOfficersDirectorsGrp/EOYAmt0297465
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MissionDesc0TO PROVIDE SCHOLARSHIPS AND FINANCIAL SUPPORT TO STUDENTS AND THEIR FAMILIES WHOARE UNDER-SERVED AND UNDER-REPRESENTED IN THEIR RESPECTIVE COMMUNITIES. TO BE THERE AS A RESOURCE AND AID TO THEIR ULTIMATE SUCCESS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0252912
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0210322
IRS990/NetAssetsOrFundBalancesBOYAmt0455563
IRS990/NetAssetsOrFundBalancesEOYAmt0534999
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt04450
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt04450
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt05329
IRS990/OccupancyGrp/ProgramServicesAmt047963
IRS990/OccupancyGrp/TotalAmt053292
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt013940
IRS990/OfficeExpensesGrp/ProgramServicesAmt0125456
IRS990/OfficeExpensesGrp/TotalAmt0139396
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt01
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0GRANT EXPENSES
IRS990/OtherExpensesGrp/Desc1CONTRACT LABOR
IRS990/OtherExpensesGrp/Desc2EVENT COSTS
IRS990/OtherExpensesGrp/Desc3BANK CHARGES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0153034
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1103164
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt278586
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt32664
IRS990/OtherExpensesGrp/ProgramServicesAmt01377305
IRS990/OtherExpensesGrp/ProgramServicesAmt1928474
IRS990/OtherExpensesGrp/ProgramServicesAmt2707271
IRS990/OtherExpensesGrp/ProgramServicesAmt323973
IRS990/OtherExpensesGrp/TotalAmt01530339
IRS990/OtherExpensesGrp/TotalAmt11031638
IRS990/OtherExpensesGrp/TotalAmt2785857
IRS990/OtherExpensesGrp/TotalAmt326637
IRS990/OtherLiabilitiesGrp/BOYAmt0149935
IRS990/OtherLiabilitiesGrp/EOYAmt0179402
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt015584
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0140253
IRS990/OtherSalariesAndWagesGrp/TotalAmt0155837
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0500000
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0500000
IRS990/PriorPeriodAdjustmentsAmt0-53660
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0ATHLETIC PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc1EVENT REVENUE
IRS990/ProgramServiceRevenueGrp/Desc2TUTORIAL SERVICE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt06386
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1704985
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06386
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1704985
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01818413
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt02287402
IRS990/PYOtherRevenueAmt03300
IRS990/PYProgramServiceRevenueAmt0626008
IRS990/PYRevenuesLessExpensesAmt062236
IRS990/PYSalariesCompEmpBnftPaidAmt098083
IRS990/PYTotalExpensesAmt02385485
IRS990/PYTotalRevenueAmt02447721
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt02982
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt022938
IRS990/ReconcilationRevenueExpnssAmt0133096
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt04450
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0362950
IRS990ScheduleD/EquipmentGrp/DepreciationAmt098432
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0461382
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01195
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01929
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03124
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt032604
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt110300
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt241280
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt395218
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARDS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CREDIT LINE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Payroll Liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3SCHOLARSHIPS PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0364145
IRS990ScheduleD/TotalLiabilityAmt0179402
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.79$1.90$0.11$6.95$7.22$0.26
2023Detailed filing. Detailed filing data is available for this year.$1.46$1.41$0.06$6.47$7.39$0.92
2022Detailed filing. Detailed filing data is available for this year.$1.90$0.86$1.04$6.30$5.85$0.45
2021Detailed filing. Detailed filing data is available for this year.$1.70$1.14$0.56$4.14$3.40$0.74
2020Detailed filing. Detailed filing data is available for this year.$0.88$0.98$0.11$2.30$2.14$0.16
2019Detailed filing. Detailed filing data is available for this year.$0.55$0.81$0.26$2.42$2.71$0.28
2018Detailed filing. Detailed filing data is available for this year.$0.99$0.97$0.02$2.99$2.95$0.04
2017Detailed filing. Detailed filing data is available for this year.$1.22$0.69$0.53$4.40$4.27$0.13
2016Detailed filing. Detailed filing data is available for this year.$1.37$0.91$0.46$2.45$2.39$0.06
2015Summary only. Only limited summary data is available for this year.$0.44$0.04$0.39$1.33$1.16$0.17
2014Detailed filing. Detailed filing data is available for this year.$0.17$0.01$0.16$1.40$1.13$0.27
2013Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.11$0.83$0.80$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.00$0.08$0.57
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.02$0.15$0.49
2010Summary only. Only limited summary data is available for this year.$0.22$0.01$0.22$0.55$0.37$0.18
2008Summary only. Only limited summary data is available for this year.$0.05$0.05$0.18$0.21$0.02