Civic Intelligence

Northern Section California Interscholastic Federation

990 • Fiscal year 2016 • EIN 94-2168030

Aug 01, 2015 to Jul 31, 2016 • Filed on Dec 06, 2016

Organization Profilewww.cifns.org
2241 St George Lane Suite 2Chico, CA 95926

(530) 528-9300

Siviq Scores

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

Liabilities / Assets

50th percentile

0.04x

Higher debt load relative to assets than 50% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

46th percentile

0.03x

Higher debt load relative to revenue than 46% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

58th percentile

5.9%

Higher net margin than 58% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

70th percentile

11%

Faster asset growth than 70% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

45th percentile

0.7%

Faster revenue growth than 45% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets50th percentile

Assets

Up

$417,572

Up $40,310 (+11%) from 2015

Net Assets

Up

$400,775

Up $34,769 (+9.5%) from 2015

Liabilities

Up

$16,797

Up $5,541 (+49%) from 2015

Revenue And Expenses
Liabilities / Revenue46th percentileNet Margin58th percentile

Revenue

Up

$586,616

Up $4,103 (+0.7%) from 2015

Expenses

Up

$551,847

Up $20,927 (+3.9%) from 2015

Net Income

Down

$34,769

Down $16,824 (-33%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth70th percentile

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

$1.0M$500K$0Assets 2011: $209,347Liabilities 2011: $8,088Net Assets 2011: $201,2592011Assets 2012: $231,116Liabilities 2012: $17,230Net Assets 2012: $213,8862012Assets 2013: $262,890Liabilities 2013: $14,930Net Assets 2013: $247,9602013Assets 2014: $324,264Liabilities 2014: $9,851Net Assets 2014: $314,4132014Assets 2015: $377,262Liabilities 2015: $11,256Net Assets 2015: $366,0062015Assets 2016: $417,572Liabilities 2016: $16,797Net Assets 2016: $400,7752016Assets 2017: $429,347Liabilities 2017: $8,173Net Assets 2017: $421,1742017Assets 2018: $435,309Liabilities 2018: $12,438Net Assets 2018: $422,8712018Assets 2019: $404,427Liabilities 2019: $8,065Net Assets 2019: $396,3622019Assets 2020: $447,341Liabilities 2020: $52,991Net Assets 2020: $394,3502020Assets 2021: $359,486Liabilities 2021: $17,201Net Assets 2021: $342,2852021Assets 2022: $612,398Liabilities 2022: $120,670Net Assets 2022: $491,7282022Assets 2023: $838,053Liabilities 2023: $57,427Net Assets 2023: $780,6262023Assets 2024: $955,573Liabilities 2024: $29,445Net Assets 2024: $926,1282024

Highlighted filing

2016

Assets$417,572
Liabilities$16,797
Net Assets$400,775
Open 2016 Filing

Operations Trend

Revenue Growth45th percentile

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

$1.0M$500K$0-$500KRevenue 2011: $494,160Expenses 2011: $456,622Net Income 2011: $37,5382011Revenue 2012: $471,757Expenses 2012: $459,130Net Income 2012: $12,6272012Expenses 2013: $469,9372013Revenue 2014: $565,168Expenses 2014: $498,715Net Income 2014: $66,4532014Revenue 2015: $582,513Expenses 2015: $530,920Net Income 2015: $51,5932015Revenue 2016: $586,616Expenses 2016: $551,847Net Income 2016: $34,7692016Revenue 2017: $562,183Expenses 2017: $541,784Net Income 2017: $20,3992017Revenue 2018: $540,880Expenses 2018: $539,183Net Income 2018: $1,6972018Revenue 2019: $516,625Expenses 2019: $543,134Net Income 2019: -$26,5092019Revenue 2020: $513,388Expenses 2020: $515,400Net Income 2020: -$2,0122020Revenue 2021: $210,310Expenses 2021: $262,375Net Income 2021: -$52,0652021Revenue 2022: $630,815Expenses 2022: $481,372Net Income 2022: $149,4432022Revenue 2023: $713,778Expenses 2023: $424,880Net Income 2023: $288,8982023Revenue 2024: $752,651Expenses 2024: $607,149Net Income 2024: $145,5022024

Highlighted filing

2016

Revenue$586,616
Expenses$551,847
Net Income$34,769
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2015 to Jul 31, 2016
Signed
Dec 6, 2016
Return Version
2015v2.0
Gross Receipts
$586,616
Mission and Program Overview

Mission

To serve as a body through which member schools may mutually adopt rules and regulations relating to interscholastic athletics as well as to establish agreed upon minimum standards for certain aspects of the interscholastic athletic program. The organization also promotes high standards for sportsmanship, ethics, and the health and safety of the athletic participants.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$254,887$292,186▲ $37,299
Savings and Temporary Cash Investments$110,548$110,572▲ $24
Accounts Receivable$6,849$8,840▲ $1,991
Inventories for Sale or Use$3,988$5,269▲ $1,281
Land, Buildings, and Equipment, Net$590$305▼ $285
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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$377,262$417,572▲ $40,310
Other Assets Total$400$400→ $0
Liabilities
Other Liabilities$10,361$10,610▲ $249
Accounts Payable and Accrued Expenses$895$6,187▲ $5,292
Total Liabilities$11,256$16,797▲ $5,541
Net Assets / Fund Balance
Unrestricted Net Assets$366,006$400,775▲ $34,769
Total Net Assets Fund Balance$366,006$400,775▲ $34,769
Total Liabilities and Net Assets / Fund Balance$377,262$417,572▲ $40,310

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$305$29,289$29,594
Compensation and Service Providers
Top Officer Pay49th percentile

Board Members and Trustees

NameTitle
Jeanne UtterbackPresident
Chris OsegueraDirector
Dave ContrerasDirector
Doug KaelinDirector
Emmett KoerperichDirector
Jim CloneyDirector
John ShepherdDirector
Kim WheelerDirector
Melinda TumaDirector
Randy GilzeanDirector
Ray KellarDirector
Elizabeth KyleCommissioner
Revenue and Support

Revenue Composition

Contributions and Grants
$23,063
Program Service Revenue
$563,530
Investment Income
$23
Other Revenue
$0
All Other Contributions
$23,063
Change in Net Assets
$34,769
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$389,060
Salaries, Compensation, and Employee Benefits$162,787
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$85,097$21,274-$106,371
All Other Expenses$33,711$15,565-$49,276
Other Salaries and Wages$32,808$8,202-$41,010
Other Expenses$16,119--$16,119
Other Employee Benefits$10,731$2,683-$13,414
Fees for Services Legal-$6,175-$6,175
Occupancy-$5,172-$5,172
Payroll Taxes$1,594$398-$1,992
Insurance-$640-$640
Depreciation Depletion-$285-$285
Total Functional Expenses$491,453$60,394$0$551,847
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Scholarships Payable$8,500
Payroll Liabilities Payable$1,854
Sales Taxes Payable$256
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 executive committee reviews and aproves form 990 for accuracy prior to being filed”

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

“The executive board develops contracts from comparability study when the employee is first hired. The executive board performs subsequent evaluations of employees to determine if any increases in compensation is necessary.”

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

“The organization includes their board minutes and finanical statements on their website. All other information is available upon request.”

Filing and Contact Details

Filer

Filer Name
California Interscholastic Federation
EIN
94-2168030
Phone
5305289300
Address
2241 St George Lane Suite 2, Chico, CA 95926

Signing Officer

Name
Elizabeth Kyle
Title
Comissioner
Signed
2016-12-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elizabeth Kyle
Formed
1939
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
3
Volunteers
150

Preparer

Firm
John A Powell & Associates LLP
Address
1530 Humboldt Road Suite 2, Chico, CA 95928
Preparer
Richard W Powell
Phone
5308931871
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IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
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Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$417,572
Liabilities
$16,797
Net assets
$400,775
Revenue
$586,616
Expenses
$551,847
Net income
$34,769
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.56$0.29$9.26$7.53$6.07$1.46
2023Detailed filing. Detailed filing data is available for this year.$8.38$0.57$7.81$7.14$4.25$2.89
2022Detailed filing. Detailed filing data is available for this year.$6.12$1.21$4.92$6.31$4.81$1.49
2021Detailed filing. Detailed filing data is available for this year.$3.59$0.17$3.42$2.10$2.62$0.52
2020Detailed filing. Detailed filing data is available for this year.$4.47$0.53$3.94$5.13$5.15$0.02
2019Detailed filing. Detailed filing data is available for this year.$4.04$0.08$3.96$5.17$5.43$0.27
2018Detailed filing. Detailed filing data is available for this year.$4.35$0.12$4.23$5.41$5.39$0.02
2017Detailed filing. Detailed filing data is available for this year.$4.29$0.08$4.21$5.62$5.42$0.20
2016Detailed filing. Detailed filing data is available for this year.$4.18$0.17$4.01$5.87$5.52$0.35
2015Detailed filing. Detailed filing data is available for this year.$3.77$0.11$3.66$5.83$5.31$0.52
2014Detailed filing. Detailed filing data is available for this year.$3.24$0.10$3.14$5.65$4.99$0.66
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.63$0.15$2.48$4.70
2012Summary only. Only limited summary data is available for this year.$2.31$0.17$2.14$4.72$4.59$0.13
2011Summary only. Only limited summary data is available for this year.$2.09$0.08$2.01$4.94$4.57$0.38