Civic Intelligence

Borrego Community Development Corporation

EIN 92-3643505 • 501(c)3 • Borrego Springs, CA

Profile

The specific purpose of this corporation is to operate as a supporting organization of borrego valley endowment fund, inc. A california nonprofit public benefit corporation bvef, through activities that benefit the greater borrego springs california area and enhance the quality of life in the region.

PO Box 2714Borrego Springs, CA 92004

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

53rd percentile

0.08x

Higher debt load relative to assets than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

77th percentile

0.38x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

57th percentile

7.7%

Higher net margin than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

68th percentile

11%

Faster asset growth than 68% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

2nd percentile

-77%

Faster revenue growth than 2% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Up

$2,847,148

Up $290,892 (+11%) from 2024

Liabilities

Up

$227,648

Up $185,197 (+436%) from 2024

Net Assets

Up

$2,619,500

Up $105,695 (+4.2%) from 2024

Operations
Liabilities / Revenue77th percentileNet Margin57th percentile

Revenue

Down

$599,398

Down $2,033,206 (-77%) from 2024

Expenses

Up

$553,227

Up $434,428 (+366%) from 2024

Net Income

Down

$46,171

Down $2,467,634 (-98%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth68th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2024: $2,556,256Liabilities 2024: $42,451Net Assets 2024: $2,513,8052024Assets 2025: $2,847,148Liabilities 2025: $227,648Net Assets 2025: $2,619,5002025

Highlighted filing

2025

Assets$2,847,148
Liabilities$227,648
Net Assets$2,619,500
Open 2025 Filing

Operations Trend

Revenue Growth2nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0Revenue 2024: $2,632,604Expenses 2024: $118,799Net Income 2024: $2,513,8052024Revenue 2025: $599,398Expenses 2025: $553,227Net Income 2025: $46,1712025

Highlighted filing

2025

Revenue$599,398
Expenses$553,227
Net Income$46,171
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,847,148
Liabilities
$227,648
Net assets
$2,619,500
Revenue
$599,398
Expenses
$553,227
Net income
$46,171
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.85$0.23$2.62$0.60$0.55$0.05
2024Detailed filing. Detailed filing data is available for this year.$2.56$0.04$2.51$2.63$0.12$2.51
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Dec 3, 2025
Return Version
2024v5.2
Gross Receipts
$599,398
Mission and Program Overview

Mission

To operate as a supporting organization to the borrego valley endowment fund,inc.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,406,406$2,355,021▼ $51,385
Cash and Non-Interest-Bearing Accounts$123,425$280,325▲ $156,900
Accounts Receivable$21,087$11,751▼ $9,336
Prepaid Expenses and Deferred Charges$5,338$10,148▲ $4,810
Total Assets$2,556,256$2,847,148▲ $290,892
Other Assets Total$0$189,903▲ $189,903
Liabilities
Other Liabilities$29,903$203,752▲ $173,849
Accounts Payable and Accrued Expenses$12,548$23,896▲ $11,348
Total Liabilities$42,451$227,648▲ $185,197
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,513,805$2,619,500▲ $105,695
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$2,513,805$2,619,500▲ $105,695
Total Liabilities and Net Assets / Fund Balance$2,556,256$2,847,148▲ $290,892

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,165,156$159,844$2,325,000
Land$125,000-$125,000
Leasehold Improvements$64,865$1,531$66,396
Other Assets Org$-60,655--
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
David GarmonPresident
Tim CohelanVice President
Tammy BakerDirector
Sylvana MeeksSecretary
Rob OswaltTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$697
Program Service Revenue
$0
Investment Income
$1,429
Other Revenue
$597,272
All Other Contributions
$697
Change in Net Assets
$46,171

Audited Revenue Reconciliation

Revenue per Audited Statements
$599,398
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$599,398
Total Revenue per Form 990
$599,398
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$354,749
Salaries, Compensation, and Employee Benefits$178,478
Grants and Similar Amounts Paid$20,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$159,472--$159,472
Occupancy$136,716--$136,716
Depreciation Depletion$117,782--$117,782
Fees for Services Management$50,004--$50,004
Insurance$24,643--$24,643
Grants to Domestic Orgs$20,000--$20,000
Payroll Taxes$14,183--$14,183
Office Expenses$12,220--$12,220
Fees for Services Accounting-$10,638-$10,638
Other Employee Benefits$4,823--$4,823
Fees for Services Legal-$1,922-$1,922
Advertising$824--$824
Total Functional Expenses$540,667$12,560$0$553,227

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$553,227
Total Expenses per Audited Statements$553,227
Total Expenses per Form 990$553,227
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Borrego Valley Endowment FundBorrego Springs, CA-General Operating Support$20,000
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Leases, Non Current$141,557
Operating Leases, Current$48,346
Tenant Security Deposits$13,464
Due to Fc$385
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The form 990 is prepared by the certified public accounting firm and reviewed by the treasurer. The finalized form 990 is then provided to the entire board of directors prior to submission.”

Form 990, Part VI, Section B, Line 12C

“Conflict of interest is the first item/ question on the agenda at all board meetings and directors annually sign a conflict of interest affidavit. If a transactions arises where there is a conflict of interest the person with such conflict is not allowed to vote on the transactions.”

Form 990, Part VI, Section B, Line 15

“The organization does not compensate its ceo, executive director, top management officials or other officers. The organization does not have any key employees.”

Form 990, Part VI, Section C, Line 19

“The organizations governing documents, conflict of interest policy and financial statements requested by the public will be furnished upon request.”

Filing and Contact Details

Filer

Filer Name
Borrego Community Development
EIN
92-3643505
Phone
7608104469
Address
PO BOX 2714, BORREGO SPRINGS, CA 92004

Signing Officer

Name
Rob Oswalt
Title
Treasurer
Phone
7608104469
Signed
2025-12-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rob Oswalt
Formed
2023
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
8
Volunteers
0

Preparer

Firm
Miller CPA Group Pc
Address
2131 PALOMAR AIRPORT ROAD SUITE 226, CARLSBAD, CA 92011-1433
Preparer
Alana Tamara Miller
Phone
7606838630
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1

“The specific purpose of this corporation is to operate as a supporting organization of borrego valley endowment fund, inc. A california nonprofit public benefit corporation (bvef), through activities that benefit the greater borrego springs california area and enhance the quality of life in the region.”

Financial Statement Notes

PART X, LINE 2:

“The organization follows the provisions of uncertain tax positions as addressed in fasb accounting standards codification. The organization recognizes accrued interest and penalties associated with uncertain tax positions as part of the income tax provision, when applicable. There are no amounts accrued in the financial statements related to uncertain tax positions for the year ended march 31, 2025.”

Raw XML AppendixShowing 400 of 453 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt012548
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt023896
IRS990/AccountsReceivableGrp/BOYAmt021087
IRS990/AccountsReceivableGrp/EOYAmt011751
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO OPERATE AS A SUPPORTING ORGANIZATION TO THE BORREGO VALLEY ENDOWMENT FUND,INC.
IRS990/AdvertisingGrp/ProgramServicesAmt0824
IRS990/AdvertisingGrp/TotalAmt0824
IRS990/AllOtherContributionsAmt0697
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum07608104469
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 2714
IRS990/BooksInCareOfDetail/USAddress/CityNm0BORREGO SPRINGS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd092004
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0123425
IRS990/CashNonInterestBearingGrp/EOYAmt0280325
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CostOfGoodsSoldAmt00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0697
IRS990/CYGrantsAndSimilarPaidAmt020000
IRS990/CYInvestmentIncomeAmt01429
IRS990/CYOtherExpensesAmt0354749
IRS990/CYOtherRevenueAmt0597272
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt046171
IRS990/CYSalariesCompEmpBnftPaidAmt0178478
IRS990/CYTotalExpensesAmt0553227
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0599398
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0117782
IRS990/DepreciationDepletionGrp/TotalAmt0117782
IRS990/Desc0THE SPECIFIC PURPOSE OF THIS CORPORATION IS TO OPERATE AS A SUPPORTING ORGANIZATION OF BORREGO VALLEY ENDOWMENT FUND, INC., A CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION ("BVEF"), THROUGH ACTIVITIES THAT BENEFIT THE GREATER BORREGO SPRINGS CALIFORNIA AREA AND ENHANCE THE QUALITY OF LIFE IN THE REGION, INCLUDING (I) PROMOTION OF A DIVERSE AND VIBRANT ECONOMY BY FACILITATING AND SUPPORTING INVESTMENT, LOCAL BUSINESSES, AND LOCAL ENTREPRENEURSHIP, AND (II) SUPPORT OF THE ESTABLISHMENT AND OPERATION OF CIVIC AND SOCIAL PROGRAMS THAT ADDRESS THE NEEDS OF FAMILIES, SENIOR CITIZENS, YOUTH AND DISADVANTAGED INDIVIDUALS SO THAT ALL CAN FULLY PARTICIPATE IN THE BORREGO SPRINGS ECONOMY.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt00
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt08
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0334968
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt010638
IRS990/FeesForServicesAccountingGrp/TotalAmt010638
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt01922
IRS990/FeesForServicesLegalGrp/TotalAmt01922
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt050004
IRS990/FeesForServicesManagementGrp/TotalAmt050004
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt020.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0DAVID GARMON
IRS990/Form990PartVIISectionAGrp/PersonNm1TIM COHELAN
IRS990/Form990PartVIISectionAGrp/PersonNm2ROB OSWALT
IRS990/Form990PartVIISectionAGrp/PersonNm3SYLVANA MEEKS
IRS990/Form990PartVIISectionAGrp/PersonNm4TAMMY BAKER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02023
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantAmt020000
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt020000
IRS990/GrantsToDomesticOrgsGrp/TotalAmt020000
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0599398
IRS990/GrossRentsGrp/RealAmt0338872
IRS990/GrossSalesOfInventoryAmt0214559
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt024643
IRS990/InsuranceGrp/TotalAmt024643
IRS990/InvestmentIncomeGrp/ExclusionAmt01429
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01429
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0161375
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02406406
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02355021
IRS990/LandBldgEquipCostOrOtherBssAmt02516396
IRS990/LegalDomicileStateCd0CA
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0SEE SCHEDULE O
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02513805
IRS990/NetAssetsOrFundBalancesEOYAmt02619500
IRS990/NetIncomeOrLossGrp/ExclusionAmt0214559
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0214559
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0338872
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0338872
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02513805
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02619500
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd01
IRS990/NondeductibleContriDisclInd00
IRS990/OccupancyGrp/ProgramServicesAmt0136716
IRS990/OccupancyGrp/TotalAmt0136716
IRS990/OfficeExpensesGrp/ProgramServicesAmt012220
IRS990/OfficeExpensesGrp/TotalAmt012220
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt0189903
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt04823
IRS990/OtherEmployeeBenefitsGrp/TotalAmt04823
IRS990/OtherLiabilitiesGrp/BOYAmt029903
IRS990/OtherLiabilitiesGrp/EOYAmt0203752
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt043841
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt043841
IRS990/OtherRevenueTotalAmt043841
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0159472
IRS990/OtherSalariesAndWagesGrp/TotalAmt0159472
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt014183
IRS990/PayrollTaxesGrp/TotalAmt014183
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05338
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt010148
IRS990/PrincipalOfficerNm0ROB OSWALT
IRS990/PriorPeriodAdjustmentsAmt059524
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0OPERATION OF THRIFT STORE.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0205699
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02480000
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0158
IRS990/PYOtherExpensesAmt099025
IRS990/PYOtherRevenueAmt0152446
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt02513805
IRS990/PYSalariesCompEmpBnftPaidAmt019774
IRS990/PYTotalExpensesAmt0118799
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02632604
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt046171
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0338872
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd01
IRS990ScheduleA/IRSWrittenDeterminationInd0X
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0330611010
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd08
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0BORREGO VALLEY ENDOWMENT FUND
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt02165156
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0159844
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02325000
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0553227
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0125000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0125000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt064865
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01531
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt066396
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0250558
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1-60655
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RIGHT OF USE ASSETS - FC
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RIGHT OF USE ASSETS - ACCUM AMORTIZATION - FC
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0385
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt148346
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt213464
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3141557
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO FC
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OPERATING LEASES, CURRENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2TENANT SECURITY DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3OPERATING LEASES, NON CURRENT
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0599398
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION FOLLOWS THE PROVISIONS OF UNCERTAIN TAX POSITIONS AS ADDRESSED IN FASB ACCOUNTING STANDARDS CODIFICATION. THE ORGANIZATION RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS PART OF THE INCOME TAX PROVISION, WHEN APPLICABLE. THERE ARE NO AMOUNTS ACCRUED IN THE FINANCIAL STATEMENTS RELATED TO UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED MARCH 31, 2025.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02355021
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0189903
IRS990ScheduleD/TotalExpensesPerForm990Amt0553227
IRS990ScheduleD/TotalLiabilityAmt0203752
IRS990ScheduleD/TotalRevenuePerForm990Amt0599398
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0599398
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0553227
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt020000
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0GENERAL OPERATING SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0BORREGO VALLEY ENDOWMENT FUND
IRS990ScheduleI/RecipientTable/RecipientEIN0330611010
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO BOX 2714
IRS990ScheduleI/RecipientTable/USAddress/CityNm0BORREGO SPRINGS
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd092004
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0ACTUAL
IRS990ScheduleI/Total501c3OrgCnt01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SPECIFIC PURPOSE OF THIS CORPORATION IS TO OPERATE AS A SUPPORTING ORGANIZATION OF BORREGO VALLEY ENDOWMENT FUND, INC. A CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION (BVEF), THROUGH ACTIVITIES THAT BENEFIT THE GREATER BORREGO SPRINGS CALIFORNIA AREA AND ENHANCE THE QUALITY OF LIFE IN THE REGION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PREPARED BY THE CERTIFIED PUBLIC ACCOUNTING FIRM AND REVIEWED BY THE TREASURER. THE FINALIZED FORM 990 IS THEN PROVIDED TO THE ENTIRE BOARD OF DIRECTORS PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONFLICT OF INTEREST IS THE FIRST ITEM/ QUESTION ON THE AGENDA AT ALL BOARD MEETINGS AND DIRECTORS ANNUALLY SIGN A CONFLICT OF INTEREST AFFIDAVIT. IF A TRANSACTIONS ARISES WHERE THERE IS A CONFLICT OF INTEREST THE PERSON WITH SUCH CONFLICT IS NOT ALLOWED TO VOTE ON THE TRANSACTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION DOES NOT COMPENSATE ITS CEO, EXECUTIVE DIRECTOR, TOP MANAGEMENT OFFICIALS OR OTHER OFFICERS. THE ORGANIZATION DOES NOT HAVE ANY KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS REQUESTED BY THE PUBLIC WILL BE FURNISHED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0BORREGO VALLEY ENDOWMENT FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0330611010
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0COMMUNITY FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0170(B)(1)(A)(VI)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 2714
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BORREGO SPRINGS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd092004
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt020000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt18156
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0ACTUAL
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1ACTUAL
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0BORREGO VALLEY ENDOWMENT FUND
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1BORREGO VALLEY ENDOWMENT FUND
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1P
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02556256
IRS990/TotalAssetsEOYAmt02847148
IRS990/TotalAssetsGrp/BOYAmt02556256
IRS990/TotalAssetsGrp/EOYAmt02847148
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0697
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt012560
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0540667
IRS990/TotalFunctionalExpensesGrp/TotalAmt0553227
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt042451
IRS990/TotalLiabilitiesEOYAmt0227648
IRS990/TotalLiabilitiesGrp/BOYAmt042451
IRS990/TotalLiabilitiesGrp/EOYAmt0227648
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02513805
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02619500

Document Assets

No mirrored PDF or thumbnail assets are attached yet.