Civic Intelligence

Pajaro Valley Historical Association

990 • Fiscal year 2017 • EIN 94-1663161

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 09, 2018

332 E Beach StreetWatsonville, CA 95076

(831) 722-0305

Siviq Scores

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

Liabilities / Assets

18th percentile

0.00x

Higher debt load relative to assets than 18% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

25th percentile

0.02x

Higher debt load relative to revenue than 25% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

64th percentile

8.9%

Higher net margin than 64% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

43rd percentile

1.2%

Faster asset growth than 43% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

93rd percentile

106%

Faster revenue growth than 93% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$1,944,380

Up $22,761 (+1.2%) from 2016

Net Assets

Up

$1,941,792

Up $22,604 (+1.2%) from 2016

Liabilities

Up

$2,588

Up $157 (+6.5%) from 2016

Revenue

Up

$143,215

Up $73,698 (+106%) from 2016

Expenses

Up

$130,451

Up $17,220 (+15%) from 2016

Net Income

Up

$12,764

Up $56,478 (+129%) from 2016

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: $1,760,641Liabilities 2011: $892Net Assets 2011: $1,759,7492011Assets 2012: $1,960,579Liabilities 2012: $2,551Net Assets 2012: $1,958,0282012Assets 2013: $1,956,830Liabilities 2013: $2,848Net Assets 2013: $1,953,9822013Assets 2014: $1,964,637Liabilities 2014: $2,359Net Assets 2014: $1,962,2782014Assets 2015: $1,943,143Liabilities 2015: $2,274Net Assets 2015: $1,940,8692015Assets 2016: $1,921,619Liabilities 2016: $2,431Net Assets 2016: $1,919,1882016Assets 2017: $1,944,380Liabilities 2017: $2,588Net Assets 2017: $1,941,7922017Assets 2018: $1,907,710Liabilities 2018: $2,600Net Assets 2018: $1,905,1102018Assets 2019: $1,898,816Liabilities 2019: $2,299Net Assets 2019: $1,896,5172019Assets 2020: $1,900,607Liabilities 2020: $1,915Net Assets 2020: $1,898,6922020Assets 2021: $1,923,195Liabilities 2021: $3,000Net Assets 2021: $1,920,1952021Assets 2022: $1,921,118Liabilities 2022: $3,000Net Assets 2022: $1,918,1182022Assets 2023: $1,892,500Liabilities 2023: $3,000Net Assets 2023: $1,889,5002023Assets 2024: $1,879,479Liabilities 2024: $3,000Net Assets 2024: $1,876,4792024

Highlighted filing

2017

Assets$1,944,380
Liabilities$2,588
Net Assets$1,941,792

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $297,631Expenses 2011: $121,596Net Income 2011: $176,0352011Revenue 2012: $291,542Expenses 2012: $93,263Net Income 2012: $198,2792012Revenue 2013: $95,948Expenses 2013: $100,342Net Income 2013: -$4,3942013Revenue 2014: $84,137Expenses 2014: $87,578Net Income 2014: -$3,4412014Revenue 2015: $86,320Expenses 2015: $97,520Net Income 2015: -$11,2002015Revenue 2016: $69,517Expenses 2016: $113,231Net Income 2016: -$43,7142016Revenue 2017: $143,215Expenses 2017: $130,451Net Income 2017: $12,7642017Revenue 2018: $112,740Expenses 2018: $137,110Net Income 2018: -$24,3702018Revenue 2019: $166,360Expenses 2019: $178,318Net Income 2019: -$11,9582019Revenue 2020: $141,627Expenses 2020: $139,452Net Income 2020: $2,1752020Revenue 2021: $173,217Expenses 2021: $151,714Net Income 2021: $21,5032021Revenue 2022: $154,022Expenses 2022: $156,099Net Income 2022: -$2,0772022Revenue 2023: $134,082Expenses 2023: $162,700Net Income 2023: -$28,6182023Revenue 2024: $155,410Expenses 2024: $168,431Net Income 2024: -$13,0212024

Highlighted filing

2017

Revenue$143,215
Expenses$130,451
Net Income$12,764
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 9, 2018
Return Version
2017v2.3
Gross Receipts
$158,835
Mission and Program Overview

Mission

Restoration and preservation of Historical Buildings & Property.

Restoration and preservation of historical buildings and property.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,161,642$1,144,961▼ $16,681
Savings and Temporary Cash Investments$270,034$291,625▲ $21,591
Investments in Publicly Traded Securities$105,141$122,727▲ $17,586
Prepaid Expenses and Deferred Charges-$265-
Total Assets$1,921,619$1,944,380▲ $22,761
Other Assets Total$384,802$384,802→ $0
Liabilities
Other Liabilities-$2,588-
Accounts Payable and Accrued Expenses$2,431--
Total Liabilities$2,431$2,588▲ $157
Net Assets / Fund Balance
Unrestricted Net Assets$1,869,188$1,864,728▼ $4,460
Permanently Rstr Net Assets$50,000$50,000→ $0
Temporarily Rstr Net Assets-$27,064-
Total Net Assets Fund Balance$1,919,188$1,941,792▲ $22,604
Total Liabilities and Net Assets / Fund Balance$1,921,619$1,944,380▲ $22,761

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$644,122$134,527$778,649
Land$476,000-$476,000
Equipment$24,839-$24,839
Other Assets Org$96,245--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Judy Doering-nielsenPresident
Chuck AllenDirector
John EspinozaDirector
Kenneth W DoblerDirector
Peter NavarroDirector
Sharon BystranDirector
Tony ScurichDirector
Luann LauesenSecretary
Ralph JacobsTreasurer
Phil YbarraVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$107,822
Program Service Revenue
$0
Investment Income
$9,187
Other Revenue
$26,206
All Other Contributions
$87,213
Change in Net Assets
$12,764
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$110,429
Salaries, Compensation, and Employee Benefits$20,022
Total Fundraising Expense$3,025
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses$12,142$10,104-$22,246
Other Salaries and Wages$17,516--$17,516
All Other Expenses$14,203-$2,425$16,628
Information Technology$4,324$4,325-$8,649
Insurance$7,359--$7,359
Other Expenses$4,405--$4,405
Depreciation Depletion$2,538--$2,538
Payroll Taxes$1,775--$1,775
Advertising$895-$600$1,495
Fees for Services Accounting-$1,095-$1,095
Other Employee Benefits$731--$731
Total Functional Expenses$111,902$15,524$3,025$130,451
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$18,426
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fund Raiser - R$11,890$11,890-$11,890
Vintage Picnic$6,536$6,536-$6,536
Total Events$18,426$18,426-$18,426
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tenant Deposit$1,800
Payroll Taxes Payable$788
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The board reviews the draft 990 before submitting questions or comments. If none listed or after revisions the board approves 990 for submittal.

Form 990, Page 6, Part VI, Line 19

Documents are available after an email request to the organization and also avaiable at guidestar.com

Filing and Contact Details

Filer

Filer Name
Pajaro Valley Historical Associatio
EIN
94-1663161
Phone
8317220305
Address
332 E BEACH STREET, WATSONVILLE, CA 95076

Signing Officer

Name
Ralph Jacobs
Title
Treasurer
Phone
8317220305
Signed
2018-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ralph Jacobs
Formed
1956
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
1
Volunteers
23

Preparer

Firm
Wheeler Accountants Llp
Address
1475 SARATOGA AVE STE 100, SAN JOSE, CA 95129-4951
Preparer
Michael J Bryant CPA
Phone
4082521800
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Restoration and preservation of historical buildings and property

Form 990, Part IX, Line 24E

Cfsccmello fund 2,789 0 0 vintage picnic 0 0 2,425 oral history exp 2,255 0 0 costume - cabinet 2,197 0 0 facility rental expense 2,135 0 0 security 1,177 0 0 young historian 2 1,050 0 0 board expense 798 0 0 dues & subscriptions 785 0 0 taxes - state and propert 458 0 0 licenses/permits 420 0 0 bank charges 55 0 0 house/costume 32 0 0 chirstmas tea ii 32 0 0 misc expense 20 0 0 total 14,203 0 2,425

Form 990, Part XI, Line 9

Book / tax depreciation difference -20

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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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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0516175
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0134527
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0778649
IRS990ScheduleD/EquipmentGrp/BookValueAmt024839
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1788
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt0384802
IRS990ScheduleD/TotalLiabilityAmt02588
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RESTORATION AND PRESERVATION OF HISTORICAL BUILDINGS AND PROPERTY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD REVIEWS THE DRAFT 990 BEFORE SUBMITTING QUESTIONS OR COMMENTS. IF NONE LISTED OR AFTER REVISIONS THE BOARD APPROVES 990 FOR SUBMITTAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE AVAILABLE AFTER AN EMAIL REQUEST TO THE ORGANIZATION AND ALSO AVAIABLE AT GUIDESTAR.COM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CFSCCMELLO FUND 2,789 0 0 VINTAGE PICNIC 0 0 2,425 ORAL HISTORY EXP 2,255 0 0 COSTUME - CABINET 2,197 0 0 FACILITY RENTAL EXPENSE 2,135 0 0 SECURITY 1,177 0 0 YOUNG HISTORIAN 2 1,050 0 0 BOARD EXPENSE 798 0 0 DUES & SUBSCRIPTIONS 785 0 0 TAXES - STATE AND PROPERT 458 0 0 LICENSES/PERMITS 420 0 0 BANK CHARGES 55 0 0 HOUSE/COSTUME 32 0 0 CHIRSTMAS TEA II 32 0 0 MISC EXPENSE 20 0 0 TOTAL 14,203 0 2,425
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOOK / TAX DEPRECIATION DIFFERENCE -20
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
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IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02431
IRS990/TotalLiabilitiesEOYAmt02588
IRS990/TotalLiabilitiesGrp/BOYAmt02431
IRS990/TotalLiabilitiesGrp/EOYAmt02588
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01941792
IRS990/TotalOtherProgSrvcExpenseAmt02538
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IRS990/TotalRevenueGrp/ExclusionAmt05613
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt011354
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0143215
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01921619
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01944380
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IRS990/UnrestrictedNetAssetsGrp/BOYAmt01869188
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IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0HTTPS://WWW.PAJAROVALLEYHISTORY.ORG/
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RALPH JACOBS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08317220305
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PAJARO VALLEY HISTORICAL ASSOCIATIO

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.88$0.00$1.88$0.16$0.17$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.89$0.00$1.89$0.13$0.16$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.92$0.00$1.92$0.15$0.16$0.00
2021Detailed filing. Detailed filing data is available for this year.$1.92$0.00$1.92$0.17$0.15$0.02
2020Detailed filing. Detailed filing data is available for this year.$1.90$0.00$1.90$0.14$0.14$0.00
2019Detailed filing. Detailed filing data is available for this year.$1.90$0.00$1.90$0.17$0.18$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.91$0.00$1.91$0.11$0.14$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.94$0.00$1.94$0.14$0.13$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.92$0.00$1.92$0.07$0.11$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.94$0.00$1.94$0.09$0.10$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.96$0.00$1.96$0.08$0.09$0.00
2013Summary only. Only limited summary data is available for this year.$1.96$0.00$1.95$0.10$0.10$0.00
2012Summary only. Only limited summary data is available for this year.$1.96$0.00$1.96$0.29$0.09$0.20
2011Summary only. Only limited summary data is available for this year.$1.76$0.00$1.76$0.30$0.12$0.18