Civic Intelligence

Stevinson Pentecost Association

990 • Fiscal year 2018 • EIN 94-2306925

Oct 01, 2017 to Sep 30, 2018 • Filed on Feb 05, 2019

PO Box 57Stevinson, CA 95374

(209) 505-6443

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Flat

$1,274,728

Flat from 2018

Net Assets

Flat

$1,131,325

Flat from 2018

Liabilities

Flat

$143,403

Flat from 2018

Revenue And Expenses

Revenue

Flat

$122,812

Flat from 2018

Expenses

Flat

$84,089

Flat from 2018

Net Income

Flat

$38,723

Flat from 2018

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 2014: $1,350,038Liabilities 2014: $442,880Net Assets 2014: $907,1582014Assets 2015: $1,426,073Liabilities 2015: $279,799Net Assets 2015: $1,146,2742015Assets 2016: $1,409,461Liabilities 2016: $203,387Net Assets 2016: $1,206,0742016Assets 2017: $1,313,069Liabilities 2017: $86,274Net Assets 2017: $1,226,7952017Assets 2018: $1,274,728Liabilities 2018: $143,403Net Assets 2018: $1,131,3252018Assets 2018: $1,274,728Liabilities 2018: $143,403Net Assets 2018: $1,131,3252018Assets 2019: $1,294,450Liabilities 2019: $133,327Net Assets 2019: $1,161,1232019Assets 2020: $1,273,670Liabilities 2020: $97,725Net Assets 2020: $1,175,9452020Assets 2021: $1,434,170Liabilities 2021: $55,670Net Assets 2021: $1,378,5002021Assets 2022: $1,448,646Liabilities 2022: $0Net Assets 2022: $1,448,6462022Assets 2023: $1,484,375Liabilities 2023: $0Net Assets 2023: $1,484,3752023Assets 2024: $1,746,971Liabilities 2024: $0Net Assets 2024: $1,746,9712024Assets 2025: $1,738,745Liabilities 2025: $0Net Assets 2025: $1,738,7452025

Highlighted filing

2018

Assets$1,274,728
Liabilities$143,403
Net Assets$1,131,325

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2014: $174,502Expenses 2014: $177,717Net Income 2014: -$3,2152014Revenue 2015: $348,291Expenses 2015: $109,175Net Income 2015: $239,1162015Revenue 2016: $196,983Expenses 2016: $137,183Net Income 2016: $59,8002016Revenue 2017: $127,413Expenses 2017: $106,692Net Income 2017: $20,7212017Revenue 2018: $122,812Expenses 2018: $84,089Net Income 2018: $38,7232018Revenue 2018: $122,812Expenses 2018: $84,089Net Income 2018: $38,7232018Revenue 2019: $162,607Expenses 2019: $132,809Net Income 2019: $29,7982019Revenue 2020: $42,672Expenses 2020: $27,850Net Income 2020: $14,8222020Revenue 2021: $348,475Expenses 2021: $145,920Net Income 2021: $202,5552021Revenue 2022: $191,825Expenses 2022: $121,679Net Income 2022: $70,1462022Revenue 2023: $240,094Expenses 2023: $194,850Net Income 2023: $45,2442023Revenue 2024: $116,292Expenses 2024: $160,556Net Income 2024: -$44,2642024Revenue 2025: $137,953Expenses 2025: $146,179Net Income 2025: -$8,2262025

Highlighted filing

2018

Revenue$122,812
Expenses$84,089
Net Income$38,723
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
Feb 5, 2019
Return Version
2017v2.2
Gross Receipts
$312,256
Mission and Program Overview

Mission

Observe ethnic religious holiday, religious celebrations through prayer, processions, serving food to the the public at no charge

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,282,298$1,246,720▼ $35,578
Cash and Non-Interest-Bearing Accounts$29,021$26,258▼ $2,763
Accounts Receivable$1,750$1,750→ $0
Savings and Temporary Cash Investments-$0-
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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,313,069$1,274,728▼ $38,341
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$86,274$143,403▲ $57,129
Total Liabilities$86,274$143,403▲ $57,129
Net Assets / Fund Balance
Temporarily Rstr Net Assets-$1,105,067-
Unrestricted Net Assets$1,226,795$26,258▼ $1,200,537
Total Net Assets Fund Balance$1,226,795$1,131,325▼ $95,470
Total Liabilities and Net Assets / Fund Balance$1,313,069$1,274,728▼ $38,341

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$591,599$396,975$988,574
Land$545,228-$545,228
Buildings$106,977$39,639$146,616
Equipment-$70,709$70,709
Other Land Buildings$2,916$15,900$18,816
Compensation and Service Providers

Board Members and Trustees

NameTitle
Manuel SilvaPresident
Albano SilvaVice President
Melissa SoaresSecretary
Manuela AvilaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$158,074
Program Service Revenue
$17,992
Investment Income
$3
Other Revenue
$-53,257
All Other Contributions
$158,074
Change in Net Assets
$38,723
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$84,089
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$20,592$3,633-$24,225
Other Expenses$5,100$900-$6,000
Depreciation Depletion$4,005$707-$4,712
Office Expenses$379$67-$446
Advertising$170$30-$200
Total Functional Expenses$72,669$11,420$0$84,089
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$94,012
Fundraising Gross Income$74,175
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Queens Presentation$21,665$21,665$6,819$14,846
Card Party$14,949$14,949$120$14,829
Total Events$70,028$70,028$87,758$-17,730
Political and Lobbying Activity
Political campaign 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-
Governance and Compliance

Governance Checklist

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

No review was or will be conducted.

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

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Stevinson Pentecost Association
EIN
94-2306925
Phone
2095056443
Address
PO BOX 57, STEVINSON, CA 95374

Signing Officer

Name
Manuela Avila
Title
Treasurer
Signed
2019-02-05
Discuss with paid preparer
Yes

Organization Details

Formed
1928
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
0
Employees
0

Preparer

Firm
Marie B Kelly & Associates
Address
704 I Street Ste E, Modesto, CA 95354
Preparer
Marie B Kelly Ind AC
Phone
2095292900
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E: Other Expenses

BANK FEES: Column (A) - Total = $90; Column (B) - Program Services = $77; Column (C) - Management & General = $13; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

CHURCH: Column (A) - Total = $2700; Column (B) - Program Services = $2295; Column (C) - Management & General = $405; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

CLEANING: Column (A) - Total = $4000; Column (B) - Program Services = $3400; Column (C) - Management & General = $600; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

COOKS & KITCHEN HELP: Column (A) - Total = $2933; Column (B) - Program Services = $2493; Column (C) - Management & General = $440; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

FLOWERS: Column (A) - Total = $4330; Column (B) - Program Services = $3681; Column (C) - Management & General = $649; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

NEW YEARS PARTY: Column (A) - Total = $400; Column (B) - Program Services = $340; Column (C) - Management & General = $60; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

PERMITS: Column (A) - Total = $100; Column (B) - Program Services = $85; Column (C) - Management & General = $15; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

REPAIRS & MAINTENANCE: Column (A) - Total = $1413; Column (B) - Program Services = $1201; Column (C) - Management & General = $212; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

SECURITY: Column (A) - Total = $4858; Column (B) - Program Services = $4129; Column (C) - Management & General = $729; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

UTILITIES: Column (A) - Total = $3401; Column (B) - Program Services = $2891; Column (C) - Management & General = $510; Column (D) - Fundraising = $0

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IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0591599
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0396975
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0988574
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02916
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt015900
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt018816
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01246720
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent2Amt01700
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesOtherEventsAmt03849
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt05549
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt087758
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt01650
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentOtherEventsAmt04370
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt06020
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0QUEENS PRESENTATION
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0CARD PARTY
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt018615
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt02061
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt010265
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt030941
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt021665
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt014949
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt033414
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt070028
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt021665
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt014949
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt033414
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt070028
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-17730
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt026309
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt033248
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt06819
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt0120
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt03
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsOtherEventsAmt012000
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt012000
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BANK FEES: Column (A) - Total = $90; Column (B) - Program Services = $77; Column (C) - Management & General = $13; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CHURCH: Column (A) - Total = $2700; Column (B) - Program Services = $2295; Column (C) - Management & General = $405; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CLEANING: Column (A) - Total = $4000; Column (B) - Program Services = $3400; Column (C) - Management & General = $600; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COOKS & KITCHEN HELP: Column (A) - Total = $2933; Column (B) - Program Services = $2493; Column (C) - Management & General = $440; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FLOWERS: Column (A) - Total = $4330; Column (B) - Program Services = $3681; Column (C) - Management & General = $649; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7NEW YEARS PARTY: Column (A) - Total = $400; Column (B) - Program Services = $340; Column (C) - Management & General = $60; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PERMITS: Column (A) - Total = $100; Column (B) - Program Services = $85; Column (C) - Management & General = $15; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9REPAIRS & MAINTENANCE: Column (A) - Total = $1413; Column (B) - Program Services = $1201; Column (C) - Management & General = $212; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10SECURITY: Column (A) - Total = $4858; Column (B) - Program Services = $4129; Column (C) - Management & General = $729; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11UTILITIES: Column (A) - Total = $3401; Column (B) - Program Services = $2891; Column (C) - Management & General = $510; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e: Other Expenses
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt01105067
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01313069
IRS990/TotalAssetsEOYAmt01274728
IRS990/TotalAssetsGrp/BOYAmt01313069
IRS990/TotalAssetsGrp/EOYAmt01274728
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0158074
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt011420
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt072669
IRS990/TotalFunctionalExpensesGrp/TotalAmt084089
IRS990/TotalGrossUBIAmt0-33420
IRS990/TotalLiabilitiesBOYAmt086274
IRS990/TotalLiabilitiesEOYAmt0143403
IRS990/TotalLiabilitiesGrp/BOYAmt086274
IRS990/TotalLiabilitiesGrp/EOYAmt0143403
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01226795
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01131325
IRS990/TotalProgramServiceExpensesAmt072669
IRS990/TotalProgramServiceRevenueAmt017992
IRS990/TotalRevenueGrp/ExclusionAmt0-1845
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0122812
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-33420
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01313069
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01274728
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01226795
IRS990/UnrestrictedNetAssetsGrp/EOYAmt026258
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MANUELA AVILA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-02-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0STEVINSON PENTECOST ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0STEV
ReturnHeader/Filer/EIN0942306925
ReturnHeader/Filer/PhoneNum02095056443
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 57
ReturnHeader/Filer/USAddress/CityNm0STEVINSON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095374
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0770488281
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Marie B Kelly & Associates
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0704 I Street Ste E
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Modesto
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095354
ReturnHeader/PreparerPersonGrp/PhoneNum02095292900
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Marie B Kelly Ind AC
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02019-02-05T08:46:03-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-10-01

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