Civic Intelligence

Yolo County Farm Bureau

990 • Fiscal year 2016 • EIN 94-1190553

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 15, 2017

PO Box 1556Woodland, CA 95776

(530) 662-6316

Siviq Scores

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

Liabilities / Assets

94th percentile

0.30x

Higher debt load relative to assets than 94% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

96th percentile

0.42x

Higher debt load relative to revenue than 96% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

Net Margin

7th percentile

-29%

Higher net margin than 7% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

Top Officer Pay

87th percentile

$33,493

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 12.2% of source-year revenue.

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

Asset Growth

18th percentile

-10%

Faster asset growth than 18% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

12th percentile

-17%

Faster revenue growth than 12% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$380,868

Down $43,232 (-10%) from 2015

Net Assets

Down

$265,257

Down $78,399 (-23%) from 2015

Liabilities

Up

$115,611

Up $35,167 (+44%) from 2015

Revenue

Down

$274,727

Down $54,789 (-17%) from 2015

Expenses

Up

$354,609

Up $49,428 (+16%) from 2015

Net Income

Down

-$79,882

Down $104,217 (-428%) from 2015

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $399,146Liabilities 2010: $71,855Net Assets 2010: $327,2912010Assets 2011: $404,636Liabilities 2011: $76,239Net Assets 2011: $328,3972011Assets 2012: $417,109Liabilities 2012: $92,822Net Assets 2012: $324,2872012Assets 2013: $412,715Liabilities 2013: $84,050Net Assets 2013: $328,6652013Assets 2014: $414,345Liabilities 2014: $91,636Net Assets 2014: $322,7092014Assets 2015: $424,100Liabilities 2015: $80,444Net Assets 2015: $343,6562015Assets 2016: $380,868Liabilities 2016: $115,611Net Assets 2016: $265,2572016Assets 2017: $380,372Liabilities 2017: $103,845Net Assets 2017: $276,5272017Assets 2018: $402,956Liabilities 2018: $86,773Net Assets 2018: $316,1832018Assets 2019: $492,075Liabilities 2019: $79,441Net Assets 2019: $412,6342019Assets 2020: $364,208Liabilities 2020: $90,441Net Assets 2020: $273,7672020Assets 2021: $419,919Liabilities 2021: $54,358Net Assets 2021: $365,5612021Assets 2022: $390,479Liabilities 2022: $82,828Net Assets 2022: $307,6512022Assets 2023: $459,767Liabilities 2023: $86,566Net Assets 2023: $373,2012023Assets 2024: $499,494Liabilities 2024: $84,984Net Assets 2024: $414,5102024

Highlighted filing

2016

Assets$380,868
Liabilities$115,611
Net Assets$265,257

Operations Trend

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

$400K$200K$0-$200KRevenue 2010: $254,671Expenses 2010: $332,934Net Income 2010: -$78,2632010Revenue 2011: $302,315Expenses 2011: $299,670Net Income 2011: $2,6452011Revenue 2012: $291,490Expenses 2012: $299,486Net Income 2012: -$7,9962012Revenue 2013: $314,574Expenses 2013: $285,123Net Income 2013: $29,4512013Revenue 2014: $356,705Expenses 2014: $362,970Net Income 2014: -$6,2652014Revenue 2015: $329,516Expenses 2015: $305,181Net Income 2015: $24,3352015Revenue 2016: $274,727Expenses 2016: $354,609Net Income 2016: -$79,8822016Revenue 2017: $289,892Expenses 2017: $301,919Net Income 2017: -$12,0272017Revenue 2018: $389,366Expenses 2018: $347,314Net Income 2018: $42,0522018Revenue 2019: $383,991Expenses 2019: $295,408Net Income 2019: $88,5832019Revenue 2020: $347,234Expenses 2020: $302,870Net Income 2020: $44,3642020Revenue 2021: $344,220Expenses 2021: $260,791Net Income 2021: $83,4292021Revenue 2022: $309,381Expenses 2022: $354,731Net Income 2022: -$45,3502022Revenue 2023: $370,230Expenses 2023: $313,191Net Income 2023: $57,0392023Revenue 2024: $375,576Expenses 2024: $342,647Net Income 2024: $32,9292024

Highlighted filing

2016

Revenue$274,727
Expenses$354,609
Net Income-$79,882
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$385,349
Mission and Program Overview

Mission

Solve farm related problems

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$343,656$265,257▼ $78,399
Land, Buildings, and Equipment, Net$128,130$116,989▼ $11,141
Savings and Temporary Cash Investments$113,405$103,250▼ $10,155
Other Notes and Loans Receivable, Net$93,111$70,632▼ $22,479
Investments in Publicly Traded Securities$52,480$54,239▲ $1,759
Prepaid Expenses and Deferred Charges$34,525$24,820▼ $9,705
Accounts Receivable$2,299$10,787▲ $8,488
Cash and Non-Interest-Bearing Accounts$150$150→ $0
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$424,100$380,868▼ $43,232
Other Assets Total-$1-
Liabilities
Deferred Revenue$71,394$63,025▼ $8,369
Accounts Payable and Accrued Expenses$5,367$27,316▲ $21,949
Other Liabilities$3,683$25,270▲ $21,587
Total Liabilities$80,444$115,611▲ $35,167
Net Assets / Fund Balance
Total Net Assets Fund Balance$343,656$265,257▼ $78,399
Total Liabilities and Net Assets / Fund Balance$424,100$380,868▼ $43,232

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$59,157$464,606$523,763
Other Land Buildings$2,415$52,466$54,881
Leasehold Improvements$28,352$16,421$44,773
Land$27,065-$27,065
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Denise SagaraSecr/treasPT$33,493$33,493

Board Members and Trustees

NameTitle
Nancy LeaPresident
Joe F Martinez1st V Pres
Garrett Driver2 V Pres
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$255,181
Investment Income
$847
Other Revenue
$18,699
Change in Net Assets
$-79,882
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$242,789
Salaries, Compensation, and Employee Benefits$111,820
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$79,958
Other Salaries and Wages---$57,705
Current Officers, Directors, Trustees, and Key Employees---$33,493
Office Expenses---$27,086
Conferences and Meetings---$23,477
All Other Expenses---$16,334
Other Employee Benefits---$13,250
Other Expenses---$11,432
Payroll Taxes---$7,372
Insurance---$6,982
Depreciation Depletion---$4,924
Fees for Services Accounting---$4,005
Occupancy---$1,734
Advertising---$1,174
Interest---$486
Total Functional Expenses$0$0$0$354,609
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
In-house lobbying only
No
Subject to proxy tax
Yes
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
Due From Ycfbec$21,587
Rental/security Deposits$3,683
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

The secretary/treasurer or signing officer review the form 990 before signing and filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Every year forms are provided to each director to review and sign.

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

All information is made available upon request as may be required by law

Filing and Contact Details

Filer

Filer Name
Yolo County Farm Bureau
EIN
94-1190553
Phone
5306626316
Address
PO BOX 1556, WOODLAND, CA 95776

Signing Officer

Name
Denise Sagara
Title
Secretary
Signed
2017-11-15
Discuss with paid preparer
Yes

Organization Details

Formed
1945
Legal Domicile
CA
Voting Board Members
873
Independent Board Members
483
Employees
14
Volunteers
36

Preparer

Firm
Perry Bunch & Johnston CPAs
Address
350 Court St, Woodland, CA 95695
Preparer
Gary Bunch CPA
Phone
5306623251
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Increases

Unrealized gain on securities = $1483

Raw XML AppendixShowing 400 of 420 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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IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0343656
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0265257
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0113405
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0103250
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt059157
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0464606
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0523763
IRS990ScheduleD/LandGrp/BookValueAmt027065
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt027065
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt028352
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt016421
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt044773
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02415
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt052466
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt054881
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03683
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt121587
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RENTAL/SECURITY DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE FROM YCFBEC
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0116989
IRS990ScheduleD/TotalLiabilityAmt025270
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SECRETARY/TREASURER OR SIGNING OFFICER REVIEW THE FORM 990 BEFORE SIGNING AND FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EVERY YEAR FORMS ARE PROVIDED TO EACH DIRECTOR TO REVIEW AND SIGN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL INFORMATION IS MADE AVAILABLE UPON REQUEST AS MAY BE REQUIRED BY LAW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UNREALIZED GAIN ON SECURITIES = $1483
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Changes In Net Assets Or Fund Balances - Other Increases
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0true
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0YOLO COUNTY FARM BUREAU EDUCATION CORP
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0200824086
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROMOTE/FOSTER SCIENTIFIC & ED ACTIVITY ON WATERSHED DEV/MG
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt09
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt069 W KENTUCKY AVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0WOODLAND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd095776
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0true
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0true
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt08100
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt145506
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt2200388
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FAIR RENTAL VAL
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1PERCENTAGE
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2ACTUAL BILLS
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0YOLO COUNTY FARM BUREAU EDUCATION CORP
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1YOLO COUNTY FARM BUREAU EDUCATION CORP
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2YOLO COUNTY FARM BUREAU EDUCATION CORP
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0k
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1o
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2q
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0424100
IRS990/TotalAssetsEOYAmt0380868
IRS990/TotalAssetsGrp/BOYAmt0424100
IRS990/TotalAssetsGrp/EOYAmt0380868
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0354609
IRS990/TotalGrossUBIAmt0854
IRS990/TotalLiabilitiesBOYAmt080444
IRS990/TotalLiabilitiesEOYAmt0115611
IRS990/TotalLiabilitiesGrp/BOYAmt080444
IRS990/TotalLiabilitiesGrp/EOYAmt0115611
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0343656
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0265257
IRS990/TotalProgramServiceRevenueAmt0255181
IRS990/TotalReportableCompFromOrgAmt033493
IRS990/TotalRevenueGrp/ExclusionAmt0-5743
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0279616
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0274727
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0854
IRS990/TotalVolunteersCnt036
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0424100
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0380868
IRS990/TransactionWithControlEntInd0true
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt0873
IRS990/VotingMembersIndependentCnt0483
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DENISE SAGARA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-15

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.99$0.85$4.15$3.76$3.43$0.33
2023Detailed filing. Detailed filing data is available for this year.$4.60$0.87$3.73$3.70$3.13$0.57
2022Detailed filing. Detailed filing data is available for this year.$3.90$0.83$3.08$3.09$3.55$0.45
2021Detailed filing. Detailed filing data is available for this year.$4.20$0.54$3.66$3.44$2.61$0.83
2020Detailed filing. Detailed filing data is available for this year.$3.64$0.90$2.74$3.47$3.03$0.44
2019Detailed filing. Detailed filing data is available for this year.$4.92$0.79$4.13$3.84$2.95$0.89
2018Detailed filing. Detailed filing data is available for this year.$4.03$0.87$3.16$3.89$3.47$0.42
2017Detailed filing. Detailed filing data is available for this year.$3.80$1.04$2.77$2.90$3.02$0.12
2016Detailed filing. Detailed filing data is available for this year.$3.81$1.16$2.65$2.75$3.55$0.80
2015Detailed filing. Detailed filing data is available for this year.$4.24$0.80$3.44$3.30$3.05$0.24
2014Detailed filing. Detailed filing data is available for this year.$4.14$0.92$3.23$3.57$3.63$0.06
2013Detailed filing. Detailed filing data is available for this year.$4.13$0.84$3.29$3.15$2.85$0.29
2012Summary only. Only limited summary data is available for this year.$4.17$0.93$3.24$2.91$2.99$0.08
2011Summary only. Only limited summary data is available for this year.$4.05$0.76$3.28$3.02$3.00$0.03
2010Summary only. Only limited summary data is available for this year.$3.99$0.72$3.27$2.55$3.33$0.78