Civic Intelligence

Central Counties Dairy Herd Improvement Association

990 • Fiscal year 2016 • EIN 94-1160925

Jan 01, 2016 to Dec 31, 2016 • Filed on Apr 19, 2017

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

58th percentile

0.04x

Higher debt load relative to assets than 58% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

52nd percentile

0.03x

Higher debt load relative to revenue than 52% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Net Margin

36th percentile

1.3%

Higher net margin than 36% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

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.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Asset Growth

40th percentile

2.2%

Faster asset growth than 40% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

28th percentile

-2.2%

Faster revenue growth than 28% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,968,255

Up $42,104 (+2.2%) from 2015

Net Assets

Up

$1,897,441

Up $32,856 (+1.8%) from 2015

Liabilities

Up

$70,814

Up $9,248 (+15%) from 2015

Revenue

Down

$2,597,022

Down $58,443 (-2.2%) from 2015

Expenses

Down

$2,564,166

Down $30,201 (-1.2%) from 2015

Net Income

Down

$32,856

Down $28,242 (-46%) from 2015

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

2016

Assets$1,968,255
Liabilities$70,814
Net Assets$1,897,441

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

2016

Revenue$2,597,022
Expenses$2,564,166
Net Income$32,856
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Apr 19, 2017
Return Version
2016v3.0
Gross Receipts
$2,651,682
Mission and Program Overview

Mission

COW AND MILK TESTING

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,864,585$1,897,441▲ $32,856
Land, Buildings, and Equipment, Net$947,270$799,324▼ $147,946
Cash and Non-Interest-Bearing Accounts$536,962$772,279▲ $235,317
Savings and Temporary Cash Investments$280,464$183,917▼ $96,547
Accounts Receivable$138,886$170,292▲ $31,406
Prepaid Expenses and Deferred Charges$22,569$42,443▲ $19,874
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$1,926,151$1,968,255▲ $42,104
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$42,595$52,372▲ $9,777
Deferred Revenue$18,970$18,335▼ $635
Other Liabilities$1$107▲ $106
Total Liabilities$61,566$70,814▲ $9,248
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,864,585$1,897,441▲ $32,856
Total Liabilities and Net Assets / Fund Balance$1,926,151$1,968,255▲ $42,104

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$590,771$1,111,364$1,702,135
Buildings$153,971$99,296$253,267
Leasehold Improvements$35,573$24,639$60,212
Land$19,009-$19,009
Compensation and Service Providers

Board Members and Trustees

NameTitle
Adam CrowellPresident
Gino PedrettiVice President
Aaron MatheronBoard Member
Brian FioriniBoard Member
Grant AhlemBoard Member
Clifford R Vierra JrCEO/CFO
Danny MachadoSecretary
Brian FiscaliniTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,596,827
Investment Income
$4,293
Other Revenue
$-4,098
Change in Net Assets
$32,856
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,484,071
Other Expenses$1,080,095
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,031,060$155,833-$1,186,893
All Other Expenses$124,876$111,184-$236,060
Depreciation Depletion$177,518$3,838-$181,356
Other Employee Benefits$150,979$15,624-$166,603
Payroll Taxes$92,574$13,086-$105,660
Other Expenses$27,623$10,688-$38,311
Pension Plan Contributions$19,920$4,995-$24,915
Office Expenses-$19,932-$19,932
Total Functional Expenses$2,228,986$335,180$0$2,564,166
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$53,100
Fundraising Gross Income$48,972
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Book$33,765$33,765$27,033$6,732
Banquet Income$14,255$14,255$14,381$-126
Total Events$48,020$48,020$51,100$-3,080
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
State Income Taxes$7
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
2017-04-19
Discuss with paid preparer
Yes

Organization Details

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

Preparer

Firm
Wahl Willemse & Wilson LLP CPAs
Address
401 E Main St, Turlock, CA 95380-4537
Preparer
Christine Stiles CPA
Phone
2096690880
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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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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01031060
IRS990/OtherSalariesAndWagesGrp/TotalAmt01186893
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt013086
IRS990/PayrollTaxesGrp/ProgramServicesAmt092574
IRS990/PayrollTaxesGrp/TotalAmt0105660
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt04995
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt019920
IRS990/PensionPlanContributionsGrp/TotalAmt024915
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt022569
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt042443
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MILK TESTING
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02596827
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02596827
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt08895
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01099458
IRS990/PYOtherRevenueAmt0-2837
IRS990/PYProgramServiceRevenueAmt02649407
IRS990/PYRevenuesLessExpensesAmt061098
IRS990/PYSalariesCompEmpBnftPaidAmt01494909
IRS990/PYTotalExpensesAmt02594367
IRS990/PYTotalRevenueAmt02655465
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt032856
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01864585
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01897441
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0280464
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0183917
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0153971
IRS990ScheduleD/BuildingsGrp/DepreciationAmt099296
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0253267
IRS990ScheduleD/EquipmentGrp/BookValueAmt0590771
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01111364
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01702135
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt0100
IRS990ScheduleD/LandGrp/BookValueAmt019009
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt019009
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt035573
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt024639
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt060212
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0STATE INCOME TAXES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0799324
IRS990ScheduleD/TotalLiabilityAmt0107
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt051100
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ANNUAL BOOK
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0BANQUET INCOME
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt09686
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt09686
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt033765
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt014255
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt048020
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt033765
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt014255
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt048020
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-3080
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt041414
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt027033
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt014381
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/TotalAssetsBOYAmt01926151
IRS990/TotalAssetsEOYAmt01968255
IRS990/TotalAssetsGrp/BOYAmt01926151
IRS990/TotalAssetsGrp/EOYAmt01968255
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt041
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0335180
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02228986
IRS990/TotalFunctionalExpensesGrp/TotalAmt02564166
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt061566
IRS990/TotalLiabilitiesEOYAmt070814
IRS990/TotalLiabilitiesGrp/BOYAmt061566
IRS990/TotalLiabilitiesGrp/EOYAmt070814
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01864585
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01897441
IRS990/TotalProgramServiceRevenueAmt02596827
IRS990/TotalRevenueGrp/ExclusionAmt0253
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02600897
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02597022
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01926151
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01968255
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CLIFFORD R VIERRA JR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-04-19
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/BusinessNameLine1Txt0Wahl Willemse & Wilson LLP CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0401 E Main St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Turlock

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
Peer Organizations

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