Civic Intelligence

Boulder City Museum & Historical Association

990 • Fiscal year 2015 • EIN 88-0167875

Jul 01, 2014 to Jun 30, 2015 • Filed on Sep 21, 2015

1305 Arizona StreetBoulder City, NV 89005

(702) 294-5005

Siviq Scores

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

Liabilities / Assets

84th percentile

0.53x

Higher debt load relative to assets than 84% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

86th percentile

0.67x

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

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

27th percentile

-5.3%

Higher net margin than 27% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

31st percentile

-3.4%

Faster asset growth than 31% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

15th percentile

-22%

Faster revenue growth than 15% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$985,668

Down $34,515 (-3.4%) from 2014

Net Assets

Down

$462,743

Down $41,218 (-8.2%) from 2014

Liabilities

Up

$522,925

Up $6,703 (+1.3%) from 2014

Revenue

Down

$784,885

Down $216,075 (-22%) from 2014

Expenses

Up

$826,099

Up $1,413 (+0.2%) from 2014

Net Income

Down

-$41,214

Down $217,488 (-123%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $1,411,290Liabilities 2011: $932,582Net Assets 2011: $478,7082011Assets 2012: $1,081,733Liabilities 2012: $713,128Net Assets 2012: $368,6052012Assets 2013: $1,037,146Liabilities 2013: $698,327Net Assets 2013: $338,8192013Assets 2014: $1,020,183Liabilities 2014: $516,222Net Assets 2014: $503,9612014Assets 2015: $985,668Liabilities 2015: $522,925Net Assets 2015: $462,7432015Assets 2016: $975,117Liabilities 2016: $468,217Net Assets 2016: $506,9002016Assets 2017: $1,045,804Liabilities 2017: $474,385Net Assets 2017: $571,4192017Assets 2018: $892,896Liabilities 2018: $467,280Net Assets 2018: $425,6162018Assets 2019: $907,780Liabilities 2019: $464,997Net Assets 2019: $442,7832019Assets 2020: $1,000,624Liabilities 2020: $670,378Net Assets 2020: $330,2462020Assets 2021: $941,168Liabilities 2021: $594,537Net Assets 2021: $346,6312021Assets 2022: $971,243Liabilities 2022: $579,786Net Assets 2022: $391,4572022Assets 2023: $929,503Liabilities 2023: $570,107Net Assets 2023: $359,3962023Assets 2024: $928,459Liabilities 2024: $558,339Net Assets 2024: $370,1202024Assets 2025: $1,200,073Liabilities 2025: $473,019Net Assets 2025: $727,0542025

Highlighted filing

2015

Assets$985,668
Liabilities$522,925
Net Assets$462,743

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $234,982Expenses 2011: $210,518Net Income 2011: $24,4642011Revenue 2012: $840,341Expenses 2012: $838,373Net Income 2012: $1,9682012Revenue 2013: $334,294Expenses 2013: $364,040Net Income 2013: -$29,7462013Revenue 2014: $1,000,960Expenses 2014: $824,686Net Income 2014: $176,2742014Revenue 2015: $784,885Expenses 2015: $826,099Net Income 2015: -$41,2142015Revenue 2016: $912,726Expenses 2016: $868,566Net Income 2016: $44,1602016Revenue 2017: $869,244Expenses 2017: $883,355Net Income 2017: -$14,1112017Revenue 2018: $776,794Expenses 2018: $836,628Net Income 2018: -$59,8342018Revenue 2019: $852,435Expenses 2019: $835,266Net Income 2019: $17,1692019Revenue 2020: $643,286Expenses 2020: $755,827Net Income 2020: -$112,5412020Revenue 2021: $689,353Expenses 2021: $745,418Net Income 2021: -$56,0652021Revenue 2022: $901,043Expenses 2022: $856,215Net Income 2022: $44,8282022Revenue 2023: $950,401Expenses 2023: $982,462Net Income 2023: -$32,0612023Revenue 2024: $1,046,494Expenses 2024: $1,035,770Net Income 2024: $10,7242024Revenue 2025: $1,396,421Expenses 2025: $1,039,284Net Income 2025: $357,1372025

Highlighted filing

2015

Revenue$784,885
Expenses$826,099
Net Income-$41,214
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Sep 21, 2015
Return Version
2014v5.0
Gross Receipts
$793,400
Mission and Program Overview

Mission

Preserve and maintain interest in historical areas, archives, and hotel site

Preserve & maintain interest in historical area, archives and hotel site

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$943,533$904,607▼ $38,926
Savings and Temporary Cash Investments$45,338$30,986▼ $14,352
Cash and Non-Interest-Bearing Accounts$9,104$21,428▲ $12,324
Inventories for Sale or Use$9,393$15,897▲ $6,504
Prepaid Expenses and Deferred Charges$5,864$6,788▲ $924
Accounts Receivable$6,951$5,912▼ $1,039
Total Assets$1,020,183$985,668▼ $34,515
Other Assets Total-$50-
Liabilities
Unsecured Notes Loans Payable$499,387$494,027▼ $5,360
Accounts Payable and Accrued Expenses$16,835$28,898▲ $12,063
Total Liabilities$516,222$522,925▲ $6,703
Net Assets / Fund Balance
Unrestricted Net Assets$503,961$462,743▼ $41,218
Total Net Assets Fund Balance$503,961$462,743▼ $41,218
Total Liabilities and Net Assets / Fund Balance$1,020,183$985,668▼ $34,515

Asset Categories

AssetBook ValueDepreciationBasis
Land$356,128-$356,128
Compensation and Service Providers

Board Members and Trustees

NameTitle
Bret RunionPresident
Martha AndersonDirector
Tami MckaySecretary
MARIOLA O'BRIENTreasurer
Jim BenedaVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$114,447
Program Service Revenue
$652,916
Investment Income
$114
Other Revenue
$17,408
All Other Contributions
$27,476
Change in Net Assets
$-41,214
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$502,880
Salaries, Compensation, and Employee Benefits$311,219
Grants and Similar Amounts Paid$12,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$309,019--$309,019
Occupancy$87,803--$87,803
Fees for Services Management$72,000--$72,000
Depreciation Depletion$42,423--$42,423
Information Technology$27,479--$27,479
Insurance$25,321--$25,321
All Other Expenses$21,290$9-$21,299
Other Expenses$19,441--$19,441
Fees for Services Other$17,748--$17,748
Grants to Domestic Orgs$12,000--$12,000
Interest$10,559--$10,559
Fees for Services Accounting-$8,679-$8,679
Advertising$7,163--$7,163
Office Expenses$2,580--$2,580
Other Employee Benefits$2,200--$2,200
Total Functional Expenses$817,411$8,688$0$826,099
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
OfficekeepersBoulder City, NV-Hotel/museum Project$12,000
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
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 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
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, Page 6, Part VI, Line 6

Governing body consists of officers and directors and trustees

Form 990, Page 6, Part VI, Line 10B

Written policies exist for officers who act on behalf of the exempt organization

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

Tax return is prepared by outside, third party cpa, and then the direcotrs, officers and board reviews the tax return.

Form 990, Page 6, Part VI, Line 12C

The nonprofits attorney is consulted to avoid any issues of conflicts of interest

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

As required, the board engages the appropriate human resources firms to remain in compliance with labor and wage laws

Form 990, Page 6, Part VI, Line 18

Written policies exist for officers acting on behalf of the nonprofit

Form 990, Page 6, Part VI, Line 19

Written request must be provided to the board

Filing and Contact Details

Filer

Filer Name
Boulder City Museum & Historical
EIN
88-0167875
Phone
7022945005
Address
1305 ARIZONA STREET, BOULDER CITY, NV 89005

Signing Officer

Name
MARIOLA O'BRIEN
Title
Treasurer
Phone
7022945005
Signed
2015-09-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
MARIOLA O'BRIEN
Formed
1999
Legal Domicile
Nv
Voting Board Members
5
Independent Board Members
5
Employees
24

Preparer

Firm
Summit Consultancy Group LLC
Address
4730 S FORT APACHE RD STE 220, LAS VEGAS, NV 89147
Preparer
Raymond G Chan CPA
Phone
7027324302
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Preserve & maintain interest in historical area, archives and hotel site

Form 990, Part XI, Line 9

Book / tax depreciation difference -4

Form 990, Page 12, Part XII, Line 2C

Financial statements are audited per by-law requirement, if an agency or outsider party requirements call for it.

Form 990, Page 12, Part XII, Line 3B

Audit comply with federal compliance rules

Raw XML Appendix378 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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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0415534
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0276222
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0107422
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0125680
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01521857
IRS990ScheduleA/TotalSupportAmt01522623
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0356128
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0356128
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0356128
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt012000
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0HOTEL/MUSEUM PROJECT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0OFFICEKEEPERS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine2Txt0ROGER AND ROSEANNE SHOAFF
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0NEVADA HIGHWAY
IRS990ScheduleI/RecipientTable/USAddress/CityNm0BOULDER CITY
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0NV
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd089005
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PRESERVE & MAINTAIN INTEREST IN HISTORICAL AREA, ARCHIVES AND HOTEL SITE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING BODY CONSISTS OF OFFICERS AND DIRECTORS AND TRUSTEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2WRITTEN POLICIES EXIST FOR OFFICERS WHO ACT ON BEHALF OF THE EXEMPT ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TAX RETURN IS PREPARED BY OUTSIDE, THIRD PARTY CPA, AND THEN THE DIRECOTRS, OFFICERS AND BOARD REVIEWS THE TAX RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE NONPROFITS ATTORNEY IS CONSULTED TO AVOID ANY ISSUES OF CONFLICTS OF INTEREST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AS REQUIRED, THE BOARD ENGAGES THE APPROPRIATE HUMAN RESOURCES FIRMS TO REMAIN IN COMPLIANCE WITH LABOR AND WAGE LAWS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6WRITTEN POLICIES EXIST FOR OFFICERS ACTING ON BEHALF OF THE NONPROFIT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7WRITTEN REQUEST MUST BE PROVIDED TO THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8BOOK / TAX DEPRECIATION DIFFERENCE -4
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9FINANCIAL STATEMENTS ARE AUDITED PER BY-LAW REQUIREMENT, IF AN AGENCY OR OUTSIDER PARTY REQUIREMENTS CALL FOR IT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10AUDIT COMPLY WITH FEDERAL COMPLIANCE RULES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 10B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PAGE 12, PART XII, LINE 2C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10FORM 990, PAGE 12, PART XII, LINE 3B
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01020183
IRS990/TotalAssetsEOYAmt0985668
IRS990/TotalAssetsGrp/BOYAmt01020183
IRS990/TotalAssetsGrp/EOYAmt0985668
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0114447
IRS990/TotalEmployeeCnt024
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt08688
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0817411
IRS990/TotalFunctionalExpensesGrp/TotalAmt0826099
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0516222
IRS990/TotalLiabilitiesEOYAmt0522925
IRS990/TotalLiabilitiesGrp/BOYAmt0516222
IRS990/TotalLiabilitiesGrp/EOYAmt0522925
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0503961
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0462743
IRS990/TotalOtherProgSrvcExpenseAmt0139
IRS990/TotalProgramServiceExpensesAmt0817411
IRS990/TotalProgramServiceRevenueAmt0652916
IRS990/TotalRevenueGrp/ExclusionAmt056031
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0614407
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0784885
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01020183
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0985668
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0503961
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0462743
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0499387
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0494027
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0687 MARINA DRIVE 2
IRS990/USAddress/CityNm0BOULDER CITY
IRS990/USAddress/StateAbbreviationCd0NV
IRS990/USAddress/ZIPCd089005
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARIOLA O'BRIEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07022945005
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-09-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BOULDER CITY MUSEUM & HISTORICAL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCATION
ReturnHeader/Filer/BusinessNameControlTxt0BOUL
ReturnHeader/Filer/EIN0880167875
ReturnHeader/Filer/PhoneNum07022945005
ReturnHeader/Filer/USAddress/AddressLine1Txt01305 ARIZONA STREET
ReturnHeader/Filer/USAddress/CityNm0BOULDER CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NV
ReturnHeader/Filer/USAddress/ZIPCd089005
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261512481
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SUMMIT CONSULTANCY GROUP LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04730 S FORT APACHE RD STE 220
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LAS VEGAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd089147
ReturnHeader/PreparerPersonGrp/PhoneNum07027324302
ReturnHeader/PreparerPersonGrp/PreparationDt02015-09-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RAYMOND G CHAN CPA
ReturnHeader/ReturnTs02015-09-23T10:46:27-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.47$0.73$1.40$1.04$0.36
2024Detailed filing. Detailed filing data is available for this year.$0.93$0.56$0.37$1.05$1.04$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.93$0.57$0.36$0.95$0.98$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.97$0.58$0.39$0.90$0.86$0.04
2021Detailed filing. Detailed filing data is available for this year.$0.94$0.59$0.35$0.69$0.75$0.06
2020Detailed filing. Detailed filing data is available for this year.$1.00$0.67$0.33$0.64$0.76$0.11
2019Detailed filing. Detailed filing data is available for this year.$0.91$0.46$0.44$0.85$0.84$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.89$0.47$0.43$0.78$0.84$0.06
2017Detailed filing. Detailed filing data is available for this year.$1.05$0.47$0.57$0.87$0.88$0.01
2016Summary only. Only limited summary data is available for this year.$0.98$0.47$0.51$0.91$0.87$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.99$0.52$0.46$0.78$0.83$0.04
2014Summary only. Only limited summary data is available for this year.$1.02$0.52$0.50$1.00$0.82$0.18
2013Summary only. Only limited summary data is available for this year.$1.04$0.70$0.34$0.33$0.36$0.03
2012Summary only. Only limited summary data is available for this year.$1.08$0.71$0.37$0.84$0.84$0.00
2011Summary only. Only limited summary data is available for this year.$1.41$0.93$0.48$0.23$0.21$0.02