Civic Intelligence

Ed Brown Senior Center at Rancho Bernardo

990 • Fiscal year 2023 • EIN 93-0996904

Jan 01, 2023 to Dec 31, 2023 • Filed on Aug 25, 2024

18402 West Bernardo DrSan Diego, CA 92127-3018

(858) 487-9324

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.14x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

84th percentile

0.12x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

85th percentile

36%

Higher net margin than 85% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

92nd percentile

$49,583

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 11.1% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

89th percentile

69%

Faster asset growth than 89% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

98th percentile

789%

Faster revenue growth than 98% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Flat

$386,248

Flat from 2023

Net Assets

Flat

$332,015

Flat from 2023

Liabilities

Flat

$54,233

Flat from 2023

Revenue

Flat

$446,058

Flat from 2023

Expenses

Flat

$287,032

Flat from 2023

Net Income

Flat

$159,026

Flat from 2023

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $165,962Liabilities 2011: $9902011Assets 2012: $143,557Liabilities 2012: $40,9902012Assets 2013: $142,281Liabilities 2013: $68,733Net Assets 2013: $73,5482013Assets 2014: $183,280Liabilities 2014: $65,833Net Assets 2014: $117,4472014Assets 2015: $155,120Liabilities 2015: $45,333Net Assets 2015: $109,7872015Assets 2016: $148,998Liabilities 2016: $45,3332016Assets 2017: $147,749Liabilities 2017: $54,958Net Assets 2017: $92,7912017Assets 2018: $132,164Liabilities 2018: $52,991Net Assets 2018: $79,1732018Assets 2019: $152,304Liabilities 2019: $61,855Net Assets 2019: $90,4492019Assets 2020: $205,615Liabilities 2020: $98,950Net Assets 2020: $106,6652020Assets 2021: $225,593Liabilities 2021: $48,8432021Assets 2022: $228,267Liabilities 2022: $55,4882022Assets 2023: $386,248Liabilities 2023: $54,233Net Assets 2023: $332,0152023Assets 2023: $386,248Liabilities 2023: $54,233Net Assets 2023: $332,0152023Assets 2024: $341,449Liabilities 2024: $46,925Net Assets 2024: $294,5242024

Highlighted filing

2023

Assets$386,248
Liabilities$54,233
Net Assets$332,015

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $81,976Expenses 2011: $102,421Net Income 2011: -$20,4452011Revenue 2012: $99,544Expenses 2012: $161,949Net Income 2012: -$62,4052012Revenue 2013: $113,832Expenses 2013: $142,851Net Income 2013: -$29,0192013Revenue 2014: $111,384Expenses 2014: $87,682Net Income 2014: $23,7022014Revenue 2015: $101,217Expenses 2015: $106,740Net Income 2015: -$5,5232015Revenue 2016: $80,171Expenses 2016: $94,479Net Income 2016: -$14,3082016Revenue 2017: $77,387Expenses 2017: $104,301Net Income 2017: -$26,9142017Revenue 2018: $83,758Expenses 2018: $90,809Net Income 2018: -$7,0512018Revenue 2019: $80,972Expenses 2019: $87,426Net Income 2019: -$6,4542019Revenue 2020: $40,369Expenses 2020: $38,435Net Income 2020: $1,9342020Revenue 2021: $81,329Expenses 2021: $29,862Net Income 2021: $51,4672021Revenue 2022: $50,174Expenses 2022: $51,849Net Income 2022: -$1,6752022Revenue 2023: $446,058Expenses 2023: $287,032Net Income 2023: $159,0262023Revenue 2023: $446,058Expenses 2023: $287,032Net Income 2023: $159,0262023Revenue 2024: $156,640Expenses 2024: $194,796Net Income 2024: -$38,1562024

Highlighted filing

2023

Revenue$446,058
Expenses$287,032
Net Income$159,026
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Aug 25, 2024
Return Version
2023v5.1
Gross Receipts
$446,058
Mission and Program Overview

Mission

To enrich and promote the welfare of senior citizens in the community through educational, recreational, health and social programs

Classes & Social Events emphasizing exercise, health, computer skills, and games for over 300 members and guests

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$149,434$308,460▲ $159,026
Savings and Temporary Cash Investments-$170,072-
Cash and Non-Interest-Bearing Accounts$70,814$60,441▼ $10,373
Loans From Officers Directors$55,369$52,498▼ $2,871
Cap Stk Tr Prin Current Funds$23,345$23,555▲ $210
Land, Buildings, and Equipment, Net$10,889$8,986▼ $1,903
Other Notes and Loans Receivable, Net-$-30-
Accounts Receivable$-215--
Total Assets$228,267$386,248▲ $157,981
Other Assets Total$146,779$146,779→ $0
Liabilities
Accounts Payable and Accrued Expenses$119$1,735▲ $1,616
Total Liabilities$55,488$54,233▼ $1,255
Net Assets / Fund Balance
Total Net Assets Fund Balance$172,779$332,015▲ $159,236
Total Liabilities and Net Assets / Fund Balance$228,267$386,248▲ $157,981

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$8,986$160,324$169,310
Other Assets Org$146,779--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Kim LangeExecutive DirectorFT$49,583$49,583

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$408,898
Program Service Revenue
$3,839
Investment Income
$10,288
Other Revenue
$23,033
All Other Contributions
$53,622
Change in Net Assets
$159,026
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$182,462
Salaries, Compensation, and Employee Benefits$53,621
Grants and Similar Amounts Paid$50,949
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$50,949--$50,949
Current Officers, Directors, Trustees, and Key Employees$49,583--$49,583
Fees for Services Management$23,033$4,065-$27,098
Office Expenses$17,193$4,298-$21,491
Fees for Services Accounting$7,345$816-$8,161
All Other Expenses$5,519--$5,519
Payroll Taxes$4,038--$4,038
Insurance$2,085$605-$2,690
Advertising$2,108--$2,108
Depreciation Depletion$1,522$381-$1,903
Other Expenses$204$787-$204
Total Functional Expenses$265,539$21,493$0$287,032
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$55,369$52,498▼ $2,871
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

Available Upon Request

Conflict of interest policy compliance Part VI line 12C

Available upon request.

Governing documents etc available to public Part VI line 19

Available Upon Request

Filing and Contact Details

Filer

Filer Name
Ed Brown Senior Ctr at Rancho Bernardo
EIN
93-0996904
Address
18402 West Bernardo Dr, San Diego, CA 92127-3018

Signing Officer

Name
Lynn Wolsey
Title
President
Phone
8586021504
Signed
2024-08-25
Discuss with paid preparer
Yes

Organization Details

Formed
1995
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
0
Employees
0
Volunteers
5

Preparer

Firm
Immanuel & AnGs Financial Svc LLC
Address
7317 El Cajon Blvd 206, La Mesa, CA 91942
Preparer
Angeleen Harris
Phone
8339391890
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Net Changes in Funds of $210 is due to voiding uncashed checks and/or voiding uncleared deposits from prior year 2022 in the current year 2023

Part XI response or note to any line in Part XI

Net changes in funds - due to uncashed checks written in prior years were voided in current tax year 2023.

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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt013566
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt05250
IRS990/PYInvestmentIncomeAmt05576
IRS990/PYOtherExpensesAmt029646
IRS990/PYOtherRevenueAmt08315
IRS990/PYProgramServiceRevenueAmt022717
IRS990/PYRevenuesLessExpensesAmt0-1675
IRS990/PYTotalExpensesAmt051849
IRS990/PYTotalProfFndrsngExpnsAmt016953
IRS990/PYTotalRevenueAmt050174
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0159026
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt023033
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0149434
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0308460
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0170072
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0408898
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt013565
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt067049
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt031825
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt017871
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0539208
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt010288
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt05576
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0365
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0402
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt016631
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt026872
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt031032
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt013915
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt08544
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt064494
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0144857
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt010288
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt05576
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0365
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0402
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt016631
IRS990ScheduleA/InvestmentIncomeCYPct00.02000
IRS990ScheduleA/InvestmentIncomePYPct00.02000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.97630
IRS990ScheduleA/PublicSupportPY509Pct00.98000
IRS990ScheduleA/PublicSupportTotal509Amt0684065
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0435770
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt044597
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt080964
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt040369
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt082365
IRS990ScheduleA/Total509Grp/TotalAmt0684065
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0446058
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt050173
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt081329
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt040369
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt082767
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0700696
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/CorrectionMadeInd0false
IRS990ScheduleC/Form4720FiledSection4955TaxInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt08986
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0160324
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0169310
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0146779
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Endowment
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08986
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0146779
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt02559
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt149939
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Operating Expenses
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1Operating Expense
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt07500
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt149313
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Lynn Wolsey
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1Valerie Brown
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0President
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1Director
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd1true
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0Board of Director Lynn Wolsey loaned $7742.75 from 10/31/2013 through 05/26/2015 for Table for 8 Fund Raiser Disco Ball Expense. Monthly loan payments = $196.82/mo. Balance due as of 12/31/23 = $2558.65Board of Director Valerie Brown $51,826 from 10/13/2014 through 3/11/209 for operating expenses of the Ed Brown Senior Center at Rancho Bernardo. Monthly loan payments = $377.50/mo. Balance due as of 12/31/23 = $49,938.67
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Supplemental Information for Schedule L
IRS990ScheduleL/TotalBalanceDueAmt052498
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Available Upon Request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Available Upon Request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Net Changes in Funds of $210 is due to voiding uncashed checks and/or voiding uncleared deposits from prior year 2022 in the current year 2023
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NET CHANGES IN FUNDS - DUE TO UNCASHED CHECKS WRITTEN IN PRIOR YEARS WERE VOIDED IN CURRENT TAX YEAR 2023.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part XI response or note to any line in Part XI
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0228267
IRS990/TotalAssetsEOYAmt0386248
IRS990/TotalAssetsGrp/BOYAmt0228267
IRS990/TotalAssetsGrp/EOYAmt0386248
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0408898

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.41$0.47$2.95$1.57$1.95$0.38
2023Detailed filing. Detailed filing data is available for this year.$3.86$0.54$3.32$4.46$2.87$1.59
2023Summary only. Only limited summary data is available for this year.$3.86$0.54$3.32$4.46$2.87$1.59
2022Summary only. Only limited summary data is available for this year.$2.28$0.55$0.50$0.52$0.02
2021Summary only. Only limited summary data is available for this year.$2.26$0.49$0.81$0.30$0.51
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.06$0.99$1.07$0.40$0.38$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.52$0.62$0.90$0.81$0.87$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.32$0.53$0.79$0.84$0.91$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.48$0.55$0.93$0.77$1.04$0.27
2016Summary only. Only limited summary data is available for this year.$1.49$0.45$0.80$0.94$0.14
2015Detailed filing. Detailed filing data is available for this year.$1.55$0.45$1.10$1.01$1.07$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.83$0.66$1.17$1.11$0.88$0.24
2013Detailed filing. Detailed filing data is available for this year.$1.42$0.69$0.74$1.14$1.43$0.29
2012Summary only. Only limited summary data is available for this year.$1.44$0.41$1.00$1.62$0.62
2011Summary only. Only limited summary data is available for this year.$1.66$0.01$0.82$1.02$0.20