Civic Intelligence

Central Counties Dairy Herd Improvement Association

990 • Fiscal year 2015 • EIN 94-1160925

Jan 01, 2015 to Dec 31, 2015 • Filed on May 02, 2016

241 Business Park WayAtwater, CA 95301

(209) 356-0355

Siviq Scores

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

Liabilities / Assets

56th percentile

0.03x

Higher debt load relative to assets than 56% of similar nonprofits.

2015 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

48th percentile

0.02x

Higher debt load relative to revenue than 48% of similar nonprofits.

2015 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2015

Net Margin

39th percentile

2.3%

Higher net margin than 39% of similar nonprofits.

2015 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

16th percentile

$0

Higher top officer pay than 16% of similar nonprofits.

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

2015 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2015

Asset Growth

38th percentile

0.6%

Faster asset growth than 38% of similar nonprofits.

2015 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

31st percentile

-0.6%

Faster revenue growth than 31% of similar nonprofits.

2015 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$1,926,151

Up $11,965 (+0.6%) from 2014

Net Assets

Up

$1,864,585

Up $61,098 (+3.4%) from 2014

Liabilities

Down

$61,566

Down $49,133 (-44%) from 2014

Revenue

Down

$2,655,465

Down $15,621 (-0.6%) from 2014

Expenses

Up

$2,594,367

Up $47,536 (+1.9%) from 2014

Net Income

Down

$61,098

Down $63,157 (-51%) from 2014

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,632,084Liabilities 2011: $143,835Net Assets 2011: $1,488,2492011Assets 2012: $1,801,124Liabilities 2012: $218,680Net Assets 2012: $1,582,4442012Assets 2013: $1,832,305Liabilities 2013: $153,073Net Assets 2013: $1,679,2322013Assets 2014: $1,914,186Liabilities 2014: $110,699Net Assets 2014: $1,803,4872014Assets 2015: $1,926,151Liabilities 2015: $61,566Net Assets 2015: $1,864,5852015Assets 2016: $1,968,255Liabilities 2016: $70,814Net Assets 2016: $1,897,4412016Assets 2017: $1,918,439Liabilities 2017: $65,824Net Assets 2017: $1,852,6152017Assets 2018: $1,828,361Liabilities 2018: $70,265Net Assets 2018: $1,758,0962018Assets 2019: $1,744,570Liabilities 2019: $74,132Net Assets 2019: $1,670,4382019Assets 2020: $1,694,535Liabilities 2020: $43,928Net Assets 2020: $1,650,6072020Assets 2021: $1,471,777Liabilities 2021: $53,429Net Assets 2021: $1,418,3482021Assets 2022: $1,402,780Liabilities 2022: $260,173Net Assets 2022: $1,142,6072022Assets 2023: $1,288,023Liabilities 2023: $209,929Net Assets 2023: $1,078,0942023Assets 2024: $1,040,733Liabilities 2024: $69,267Net Assets 2024: $971,4662024

Highlighted filing

2015

Assets$1,926,151
Liabilities$61,566
Net Assets$1,864,585

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $2,605,113Expenses 2011: $2,520,466Net Income 2011: $84,6472011Revenue 2012: $2,614,528Expenses 2012: $2,520,333Net Income 2012: $94,1952012Revenue 2013: $2,611,580Expenses 2013: $2,514,792Net Income 2013: $96,7882013Revenue 2014: $2,671,086Expenses 2014: $2,546,831Net Income 2014: $124,2552014Revenue 2015: $2,655,465Expenses 2015: $2,594,367Net Income 2015: $61,0982015Revenue 2016: $2,597,022Expenses 2016: $2,564,166Net Income 2016: $32,8562016Revenue 2017: $2,559,714Expenses 2017: $2,604,540Net Income 2017: -$44,8262017Revenue 2018: $2,492,494Expenses 2018: $2,587,013Net Income 2018: -$94,5192018Revenue 2019: $2,490,269Expenses 2019: $2,577,927Net Income 2019: -$87,6582019Revenue 2020: $2,559,350Expenses 2020: $2,579,181Net Income 2020: -$19,8312020Revenue 2021: $2,357,834Expenses 2021: $2,590,093Net Income 2021: -$232,2592021Revenue 2022: $2,873,589Expenses 2022: $3,153,546Net Income 2022: -$279,9572022Revenue 2023: $2,995,747Expenses 2023: $3,060,260Net Income 2023: -$64,5132023Revenue 2024: $2,991,382Expenses 2024: $3,098,010Net Income 2024: -$106,6282024

Highlighted filing

2015

Revenue$2,655,465
Expenses$2,594,367
Net Income$61,098
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 2, 2016
Return Version
2015v2.0
Gross Receipts
$2,708,292
Mission and Program Overview

Mission

COW AND MILK TESTING

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,803,487$1,864,585▲ $61,098
Land, Buildings, and Equipment, Net$784,564$947,270▲ $162,706
Cash and Non-Interest-Bearing Accounts$551,887$536,962▼ $14,925
Savings and Temporary Cash Investments$294,928$280,464▼ $14,464
Accounts Receivable$149,150$138,886▼ $10,264
Prepaid Expenses and Deferred Charges$133,657$22,569▼ $111,088
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$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$1,914,186$1,926,151▲ $11,965
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$99,659$42,595▼ $57,064
Deferred Revenue$10,300$18,970▲ $8,670
Other Liabilities$740$1▼ $739
Total Liabilities$110,699$61,566▼ $49,133
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,803,487$1,864,585▲ $61,098
Total Liabilities and Net Assets / Fund Balance$1,914,186$1,926,151▲ $11,965

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$730,679$1,126,066$1,856,745
Buildings$160,465$92,802$253,267
Leasehold Improvements$37,117$23,095$60,212
Land$19,009-$19,009
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brian FioriniPresident
Adam CrowellVice President
Aaron MatheronBoard Member
Brian FiscaliniBoard Member
Grant AhlemBoard Member
Clifford R Vierra JrCEO/CFO
Gino PedrettiSecretary
Danny MachadoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,649,407
Investment Income
$8,895
Other Revenue
$-2,837
Change in Net Assets
$61,098
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,494,909
Other Expenses$1,099,458
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,050,874$137,337-$1,188,211
All Other Expenses$117,380$112,778-$230,158
Depreciation Depletion$176,327$3,829-$180,156
Other Employee Benefits$152,131$24,355-$176,486
Payroll Taxes$91,768$11,110-$102,878
Other Expenses$38,105$3,524-$41,629
Pension Plan Contributions$23,401$3,933-$27,334
Office Expenses-$17,047-$17,047
Total Functional Expenses$2,280,454$313,913$0$2,594,367
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$52,797
Fundraising Gross Income$49,945
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Book$35,160$35,160$29,194$5,966
Banquet Income$13,880$13,880$9,865$4,015
Total Events$49,040$49,040$50,797$-1,757
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
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, Part VI, Line 11B: Form 990 Review Process

The form 990 was sent to the client, who then distributed it to the governing body for review before the return was filed.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The board of directors determines and approves the salary of the ceo.

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

Forms are available upon request.

Filing and Contact Details

Filer

Filer Name
Central Counties Dairy Herd Improvement
EIN
94-1160925
Phone
2093560355
Address
241 BUSINESS PARK WAY, ATWATER, CA 95301

Signing Officer

Name
Clifford R Vierra Jr
Title
CEO
Signed
2016-05-02
Discuss with paid preparer
Yes

Organization Details

Formed
1936
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
41

Preparer

Firm
Schmidt Bettencourt & Medeiros LLP
Address
865 Geer Road, Turlock, CA 95380
Preparer
Carol L Medeiros CPA
Phone
2096684857
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01050874
IRS990/OtherSalariesAndWagesGrp/TotalAmt01188211
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011110
IRS990/PayrollTaxesGrp/ProgramServicesAmt091768
IRS990/PayrollTaxesGrp/TotalAmt0102878
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt03933
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt023401
IRS990/PensionPlanContributionsGrp/TotalAmt027334
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0133657
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt022569
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MILK TESTING
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02649407
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02649407
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt05461
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01102737
IRS990/PYOtherRevenueAmt0-3627
IRS990/PYProgramServiceRevenueAmt02669252
IRS990/PYRevenuesLessExpensesAmt0124255
IRS990/PYSalariesCompEmpBnftPaidAmt01444094
IRS990/PYTotalExpensesAmt02546831
IRS990/PYTotalRevenueAmt02671086
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt061098
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01803487
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01864585
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0294928
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0280464
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0160465
IRS990ScheduleD/BuildingsGrp/DepreciationAmt092802
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0253267
IRS990ScheduleD/EquipmentGrp/BookValueAmt0730679
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01126066
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01856745
IRS990ScheduleD/LandGrp/BookValueAmt019009
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt019009
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt037117
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt023095
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt060212
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0947270
IRS990ScheduleD/TotalLiabilityAmt01
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt050797
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ANNUAL BOOK
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0BANQUET INCOME
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt011738
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt011738
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt035160
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt013880
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt049040
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt035160
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt013880
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt049040
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-1757
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt039059
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt029194
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt09865
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 WAS SENT TO THE CLIENT, WHO THEN DISTRIBUTED IT TO THE GOVERNING BODY FOR REVIEW BEFORE THE RETURN WAS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS DETERMINES AND APPROVES THE SALARY OF THE CEO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORMS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01914186
IRS990/TotalAssetsEOYAmt01926151
IRS990/TotalAssetsGrp/BOYAmt01914186
IRS990/TotalAssetsGrp/EOYAmt01926151
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt041
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0313913
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02280454
IRS990/TotalFunctionalExpensesGrp/TotalAmt02594367
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0110699
IRS990/TotalLiabilitiesEOYAmt061566
IRS990/TotalLiabilitiesGrp/BOYAmt0110699
IRS990/TotalLiabilitiesGrp/EOYAmt061566
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01803487
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01864585
IRS990/TotalProgramServiceRevenueAmt02649407
IRS990/TotalRevenueGrp/ExclusionAmt0400
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02657917
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02655465
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01914186
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01926151
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CLIFFORD R VIERRA JR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-05-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CENTRAL COUNTIES DAIRY HERD IMPROVEMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0CENT
ReturnHeader/Filer/EIN0941160925
ReturnHeader/Filer/PhoneNum02093560355
ReturnHeader/Filer/USAddress/AddressLine1Txt0241 BUSINESS PARK WAY
ReturnHeader/Filer/USAddress/CityNm0ATWATER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095301
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Schmidt Bettencourt & Medeiros LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0865 Geer Road
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Turlock
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.04$0.07$0.97$2.99$3.10$0.11
2023Detailed filing. Detailed filing data is available for this year.$1.29$0.21$1.08$3.00$3.06$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.40$0.26$1.14$2.87$3.15$0.28
2021Detailed filing. Detailed filing data is available for this year.$1.47$0.05$1.42$2.36$2.59$0.23
2020Detailed filing. Detailed filing data is available for this year.$1.69$0.04$1.65$2.56$2.58$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.74$0.07$1.67$2.49$2.58$0.09
2018Detailed filing. Detailed filing data is available for this year.$1.83$0.07$1.76$2.49$2.59$0.09
2017Detailed filing. Detailed filing data is available for this year.$1.92$0.07$1.85$2.56$2.60$0.04
2016Detailed filing. Detailed filing data is available for this year.$1.97$0.07$1.90$2.60$2.56$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.93$0.06$1.86$2.66$2.59$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.91$0.11$1.80$2.67$2.55$0.12
2013Detailed filing. Detailed filing data is available for this year.$1.83$0.15$1.68$2.61$2.51$0.10
2012Summary only. Only limited summary data is available for this year.$1.80$0.22$1.58$2.61$2.52$0.09
2011Summary only. Only limited summary data is available for this year.$1.63$0.14$1.49$2.61$2.52$0.08