Civic Intelligence

Auction Napa Valley

990 • Fiscal year 2020 • EIN 94-2702203

Dec 01, 2019 to Nov 30, 2020 • Filed on Oct 13, 2021

PO Box 141St Helena, CA 94574

(707) 963-3388

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.06x

Higher debt load relative to assets than 33% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2020

Net Margin

100th percentile

1397%

Higher net margin than 100% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

21st percentile

$0

Higher top officer pay than 21% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Asset Growth

3rd percentile

-24%

Faster asset growth than 3% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2019 to 2020

Assets

Down

$6,152,922

Down $1,985,515 (-24%) from 2019

Net Assets

Down

$5,811,753

Down $1,722,086 (-23%) from 2019

Liabilities

Down

$341,169

Down $263,429 (-44%) from 2019

Revenue

Down

-$123,281

Down $11,014,463 (-101%) from 2019

Expenses

Down

$1,598,805

Down $9,722,886 (-86%) from 2019

Net Income

Down

-$1,722,086

Down $1,291,577 (-300%) from 2019

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2010: $10,489,335Liabilities 2010: $4,917,339Net Assets 2010: $5,571,9962010Assets 2011: $9,920,979Liabilities 2011: $4,781,201Net Assets 2011: $5,139,7782011Assets 2012: $7,942,422Liabilities 2012: $1,949,835Net Assets 2012: $5,992,5872012Assets 2013: $15,393,110Liabilities 2013: $3,727,568Net Assets 2013: $11,665,5422013Assets 2014: $8,864,173Liabilities 2014: $156,023Net Assets 2014: $8,708,1502014Assets 2015: $9,367,592Liabilities 2015: $747,763Net Assets 2015: $8,619,8292015Assets 2016: $7,659,265Liabilities 2016: $33,765Net Assets 2016: $7,625,5002016Assets 2017: $7,893,060Liabilities 2017: $76,658Net Assets 2017: $7,816,4022017Assets 2018: $8,326,855Liabilities 2018: $362,507Net Assets 2018: $7,964,3482018Assets 2019: $8,138,437Liabilities 2019: $604,598Net Assets 2019: $7,533,8392019Assets 2020: $6,152,922Liabilities 2020: $341,169Net Assets 2020: $5,811,7532020Assets 2021: $5,104,156Liabilities 2021: $400,484Net Assets 2021: $4,703,6722021Assets 2022: $6,959,686Liabilities 2022: $590,707Net Assets 2022: $6,368,9792022Assets 2023: $4,770,227Liabilities 2023: $354,149Net Assets 2023: $4,416,0782023Assets 2024: $5,821,502Liabilities 2024: $1,317,454Net Assets 2024: $4,504,0482024

Highlighted filing

2020

Assets$6,152,922
Liabilities$341,169
Net Assets$5,811,753

Operations Trend

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

$20M$10M$0-$10MExpenses 2010: $7,333,1272010Revenue 2011: $6,737,875Expenses 2011: $7,170,093Net Income 2011: -$432,2182011Expenses 2012: $6,589,3472012Revenue 2013: $14,360,281Expenses 2013: $8,687,326Net Income 2013: $5,672,9552013Revenue 2014: $16,217,612Expenses 2014: $19,175,004Net Income 2014: -$2,957,3922014Revenue 2015: $14,088,391Expenses 2015: $14,176,712Net Income 2015: -$88,3212015Revenue 2016: $12,205,979Expenses 2016: $13,200,308Net Income 2016: -$994,3292016Revenue 2017: $13,908,112Expenses 2017: $13,717,210Net Income 2017: $190,9022017Revenue 2018: $11,872,100Expenses 2018: $11,724,154Net Income 2018: $147,9462018Revenue 2019: $10,891,182Expenses 2019: $11,321,691Net Income 2019: -$430,5092019Revenue 2020: -$123,281Expenses 2020: $1,598,805Net Income 2020: -$1,722,0862020Revenue 2021: -$154,788Expenses 2021: $953,293Net Income 2021: -$1,108,0812021Revenue 2022: $4,276,758Expenses 2022: $2,611,451Net Income 2022: $1,665,3072022Revenue 2023: $4,413,681Expenses 2023: $6,366,582Net Income 2023: -$1,952,9012023Revenue 2024: $4,896,624Expenses 2024: $4,808,654Net Income 2024: $87,9702024

Highlighted filing

2020

Revenue-$123,281
Expenses$1,598,805
Net Income-$1,722,086
Jump To
Filing Snapshot
Filing Period
Dec 1, 2019 to Nov 30, 2020
Signed
Oct 13, 2021
Return Version
2019v5.0
Gross Receipts
$91,299
Mission and Program Overview

Mission

To utilize the worldwide reputation of Napa Valley wines to enhance the well-being of the Napa County Community.

Auction Napa Valley raises funds which are granted to the Napa Valley Vintners Healthy Community Fund, a supporting organization, to distribute to local nonprofit charities according to the Organization's giving guidelines.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,766,278$3,106,026▲ $339,748
Land, Buildings, and Equipment, Net$3,166,684$2,911,722▼ $254,962
Prepaid Expenses and Deferred Charges$45,124$118,921▲ $73,797
Intangible Assets$9,072$9,072→ $0
Accounts Receivable$40,938$7,160▼ $33,778
Savings and Temporary Cash Investments$2,110,341$21▼ $2,110,320
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-
Inventories for Sale or Use-$0-
Total Assets$8,138,437$6,152,922▼ $1,985,515
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$375,848$231,569▼ $144,279
Deferred Revenue$228,750$109,600▼ $119,150
Total Liabilities$604,598$341,169▼ $263,429
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,533,839$5,811,753▼ $1,722,086
Total Net Assets Fund Balance$7,533,839$5,811,753▼ $1,722,086
Total Liabilities and Net Assets / Fund Balance$8,138,437$6,152,922▼ $1,985,515

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,574,542$602,201$2,176,743
Other Land Buildings$378,618$729,148$1,107,766
Land$955,374-$955,374
Equipment$3,188$10,436$13,624
Compensation and Service Providers

Board Members and Trustees

NameTitle
Alycia MondaviBoard Chair
Robin BaggettBoard Chair
Jack BittnerBoard Vice CHR
Andy EricksonDirector
Claire StullDirector
Cyril ChappelletDirector
Darioush KhalediDirector
Delia ViaderDirector
Doug ShaferDirector
John HamiltonDirector
Pat StotesberyDirector
Rick JonesDirector
Steve FinkDirector
William CaryDirector
Beth Novak MilikenSecy/Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
MeadowoodFacilities900 Meadowood Lane, St Helena, CA 94574$591,565
Senowa IncEvent Equipment Rent1401 East 3rd St, Los Angeles, CA 90033$399,534
Bright Event RentalsEvent Equipment rent22674 Broadway Suite A, Sonoma, CA 95476$294,197
The Goode CompanyPrinting361 Blodgett St, Cotati, CA 94931$134,540
Media Systems IncBarrel auction app869 E Schamburg Road, Schaumburg, IL 60194$130,000
Revenue and Support

Revenue Composition

Contributions and Grants
$70,988
Program Service Revenue
$0
Investment Income
$16,261
Other Revenue
$-210,530
All Other Contributions
$70,988
Change in Net Assets
$-1,722,086

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded1$25,008Fair Market Value (FMV)
Total Noncash Contributions1$25,008-

Audited Revenue Reconciliation

Revenue per Audited Statements
$-123,281
Revenue Not Reported on Form 990
$244,417
Total Revenue per Audited Statements
$121,136
Total Revenue per Form 990
$-123,281
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,598,805
Total Fundraising Expense$1,274,515
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other-$208,295$1,084,624$1,292,919
Depreciation Depletion-$271,691-$271,691
Insurance-$51,410-$51,410
Fees for Services Accounting-$44,513-$44,513
Information Technology-$12,484-$12,484
Fees for Services Legal-$682-$682
Other Expenses-$350$189,891$350
Conferences and Meetings-$57-$57
All Other Expenses-$-294,255-$-294,255
Total Functional Expenses$0$324,290$1,274,515$1,598,805

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,843,222
Expenses per Audited Statements$1,598,805
Total Expenses per Form 990$1,598,805
Expenses Not Reported on Form 990$244,417
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$214,580
Fundraising Gross Income$4,050
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company

The organization reimburses the Napa Valley Vintners (NVV), a 501(c)(6) exempt organization, for staff expenses. NVV employs the staff that oversees day-to-day operations and the annual special event that the organization operates. The organization reimburses the NVV for its share of employee salaries and related costs.

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

The Form 990 was reviewed by the organization's senior financial executive and a sub-committee of the board of directors prior to filing.

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

Board members are required to complete a conflict of interest questionnaire annually. Any identified conflicts of interest are then reviewed by the Board of Directors. Any conflicts that come to the attention of the Board at any time during regularly scheduled board meetings are also addressed at such meetings.

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

Governance documents, policies, conflict of interest statements and financial statements are available to the public at the organization's office.

Form 990, Part VI, Lines 15A & 15B

The organization has no employees. As a result, a compensation review and approval policy is not applicable.

Filing and Contact Details

Filer

Filer Name
Auction Napa Valley
EIN
94-2702203
Phone
7079633388
Address
PO Box 141, St Helena, CA 94574

Signing Officer

Name
Jack Bittner
Title
Board chair
Signed
2021-10-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jack Bittner
Formed
1980
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
15
Employees
0
Volunteers
15

Preparer

Firm
Brotemarkle Davis & Company Llp
Address
1000 MAIN ST STE 250, NAPA, CA 94559
Preparer
Guy W Carl
Phone
7079634466
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3: Ceased Conducting or Significant Changes To Services

The organization was unable to hold its annual wine auction due to covid-19 restrictions. The current year excess of expenses over revenues was primarily due to the loss of auction revenue.

Financial Statement Notes

Part X : FIN48 Footnote

Generally Accepted Accounting Principles provide accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken by Auction Napa Valley and Affiliates in its federal and state tax exempt organization's tax returns are more likely than not to be sustained upon examination. The Organization's returns may be subject to examination by federal and state taxing authorities. Tax years still open to examination extend back to 2016 for Federal purposes and to 2015 for California purposes.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Special Event expenses $214580 Other revenue $0

Part XII, Line 2D: Other expenses and losses per audited F/S

Special Event expenses $214580

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IRS990/Form990PartVIISectionAGrp/TitleTxt1Board Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Vice Chr
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IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
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IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0To utilize the worldwide reputation of Napa Valley wines to enhance the well-being of the Napa County Community.
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IRS990/OtherExpensesGrp/Desc2Misellaneous
IRS990/OtherExpensesGrp/Desc3Printing and Publications
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11471
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2350
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IRS990/OtherExpensesGrp/TotalAmt127592
IRS990/OtherExpensesGrp/TotalAmt21471
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0118921
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt011798967
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt013885642
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt012198312
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt083969
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt049290
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt022470
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt08387
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IRS990ScheduleA/PublicSupportCY170Pct00.85360
IRS990ScheduleA/PublicSupportPY170Pct00.88330
IRS990ScheduleA/PublicSupportTotal170Amt041776201
IRS990ScheduleA/SubstantialContributorsTotAmt06981814

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.82$1.32$4.50$4.90$4.81$0.09
2023Detailed filing. Detailed filing data is available for this year.$4.77$0.35$4.42$4.41$6.37$1.95
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.96$0.59$6.37$4.28$2.61$1.67
2021Detailed filing. Detailed filing data is available for this year.$5.10$0.40$4.70$0.15$0.95$1.11
2020Detailed filing. Detailed filing data is available for this year.$6.15$0.34$5.81$0.12$1.60$1.72
2019Detailed filing. Detailed filing data is available for this year.$8.14$0.60$7.53$10.9$11.3$0.43
2018Detailed filing. Detailed filing data is available for this year.$8.33$0.36$7.96$11.9$11.7$0.15
2017Detailed filing. Detailed filing data is available for this year.$7.89$0.08$7.82$13.9$13.7$0.19
2016Detailed filing. Detailed filing data is available for this year.$7.66$0.03$7.63$12.2$13.2$0.99
2015Detailed filing. Detailed filing data is available for this year.$9.37$0.75$8.62$14.1$14.2$0.09
2014Detailed filing. Detailed filing data is available for this year.$8.86$0.16$8.71$16.2$19.2$2.96
2013Summary only. Only limited summary data is available for this year.$15.4$3.73$11.7$14.4$8.69$5.67
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.94$1.95$5.99$6.59
2011Summary only. Only limited summary data is available for this year.$9.92$4.78$5.14$6.74$7.17$0.43
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.5$4.92$5.57$7.33
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2020 filings • 501(c)3 • $5M-$10M nonprofits