Civic Intelligence

Cyril Smith Tr

990 • Fiscal year 2024 • EIN 94-6346471

Jul 01, 2023 to Jun 30, 2024 • Filed on Nov 06, 2024

Organization Profile
632 W 13th StreetMerced, CA 95341

(209) 381-6725

Siviq Scores

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

Liabilities / Assets

79th percentile

0.27x

Higher debt load relative to assets than 79% of similar nonprofits.

2024 filings • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

97th percentile

4.59x

Higher debt load relative to revenue than 97% of similar nonprofits.

2024 filings • $1M-$5M nonprofits • Source year 2024

Net Margin

67th percentile

16%

Higher net margin than 67% of similar nonprofits.

2024 filings • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

46th percentile

$0

Higher top officer pay than 46% of similar nonprofits.

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

2024 filings • $1M-$5M nonprofits • Source year 2024

Asset Growth

90th percentile

41%

Faster asset growth than 90% of similar nonprofits.

2024 filings • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

85th percentile

84%

Faster revenue growth than 85% of similar nonprofits.

2024 filings • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets79th percentile

Assets

Down

$2,422,911

Down $883,801 (-27%) from 2019

Net Assets

Down

$1,772,954

Down $1,533,758 (-46%) from 2019

Liabilities

Up

$649,957

Up $649,957 from 2019

Revenue And Expenses
Liabilities / Revenue97th percentileNet Margin67th percentile

Revenue

Up

$141,608

Up $29,344 (+26%) from 2019

Expenses

Up

$118,257

Up $29,638 (+33%) from 2019

Net Income

Down

$23,351

Down $294 (-1.2%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth90th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2015: $3,081,012Liabilities 2015: $0Net Assets 2015: $3,081,0122015Assets 2016: $3,253,416Liabilities 2016: $0Net Assets 2016: $3,253,4162016Assets 2017: $3,136,812Liabilities 2017: $0Net Assets 2017: $3,136,8122017Assets 2019: $3,306,712Liabilities 2019: $0Net Assets 2019: $3,306,7122019Assets 2024: $2,422,911Liabilities 2024: $649,957Net Assets 2024: $1,772,9542024

Highlighted filing

2024

Assets$2,422,911
Liabilities$649,957
Net Assets$1,772,954
Open 2024 Filing

Operations Trend

Revenue Growth85th percentile

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

$200K$100K$0-$100K-$200KRevenue 2015: $184,662Expenses 2015: $173,198Net Income 2015: $11,4642015Revenue 2016: $191,843Expenses 2016: $173,358Net Income 2016: $18,4852016Revenue 2017: -$27,055Expenses 2017: $141,031Net Income 2017: -$168,0862017Revenue 2019: $112,264Expenses 2019: $88,619Net Income 2019: $23,6452019Revenue 2024: $141,608Expenses 2024: $118,257Net Income 2024: $23,3512024

Highlighted filing

2024

Revenue$141,608
Expenses$118,257
Net Income$23,351
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 6, 2024
Return Version
2023v5.0
Gross Receipts
$392,909
Mission and Program Overview

Mission

Provide scholarships to students per the will and testament of cyril smith

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,671,985$1,772,954▲ $100,969
Investments in Publicly Traded Securities$1,608,009$1,718,639▲ $110,630
Accounts Receivable$50,000$650,000▲ $600,000
Cash and Non-Interest-Bearing Accounts$64,306$54,272▼ $10,034
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Land, Buildings, and Equipment, Net$0--
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$1,722,315$2,422,911▲ $700,596
Other Assets Total$0$0→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$50,330$649,957▲ $599,627
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0--
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$50,330$649,957▲ $599,627
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,671,985$1,772,954▲ $100,969
Total Liabilities and Net Assets / Fund Balance$1,722,315$2,422,911▲ $700,596
Compensation and Service Providers
Top Officer Pay46th percentile

Board Members and Trustees

NameTitle
-Trustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$141,608
Other Revenue
$0
Change in Net Assets
$23,351
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$61,533
Other Expenses$56,724
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$61,533--$61,533
Interest$0$32,180$0$32,180
Fees for Service Investment Mgmnt Fees$0$16,529$0$16,529
Fees for Services Accounting$0$8,000$0$8,000
Other Expenses$0$15$0$15
Total Functional Expenses$61,533$56,724$0$118,257
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
University of CA - MercedMerced, CA-Student Scholarships$23,500
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“Trustee members review the tax report after it is filed.”

Form 990, Part VI, Section B, Line 12C

“County board members are required to file form 700.”

Form 990, Part VI, Section C, Line 19

“Any existing documents and information the trust keeps are available upon request.”

Filing and Contact Details

Filer

Filer Name
Cyril Smith Tr
EIN
94-6346471
Phone
2093816725
Address
632 W 13th Street, Merced, CA 95341

Signing Officer

Name
Janet Riley
Title
Bookkeeper
Phone
2093816725
Signed
2024-11-06

Organization Details

Principal Officer
Janet Riley
Formed
1966
Legal Domicile
CA
Voting Board Members
1
Independent Board Members
5
Employees
0
Volunteers
0
Raw XML AppendixShowing 400 of 558 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/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01671985
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01772954
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd00
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd00
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0STUDENTS APPLY FOR SCHOLARSHIPS. WHEN THE SCHOLARSHIPS ARE AWARDED TO THE STUDENTS, THE SCHOLARSHIPS ARE PAID DIRECTLY TO THE SCHOOL THE STUDENT IS ATTENDING.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1Merced County Board of Education is the sole successor of the Testamentary Trust. The Merced County Board of Education is made of five (5) elective officials.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2CYRIL SMITH TRUST WAS ORIGINALLY FORMED FOR THE BENEFIT OF PROVIDING COLLEGE SCHOLARSHIPS TO STUDENTS WHO ATTENDED MARQUETTE UNIVERSITY AND STUDENTS WHO GRADUATED FROM HIGH SCHOOLS IN MERCED, CA. CRITERIA AND SELECTION OF MERCED SCHOLARSHIPS ARE DONE THROUGH THE SMITH SCHOLARSHIP TRUSTS. MERCED COUNTY BOARD OF EDUCATION BECAME THE SOLE SUCCESSOR TRUSTEE IN NOVEMBER 2020.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part IV, Section A, Line 1
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1Schedule A, Part IV, Section D, Line 2
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2Schedule A, Part V, Line 1
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt017
IRS990ScheduleA/SupportedOrganizationsTotalCnt017
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0204927897
IRS990ScheduleA/SupportedOrgInformationGrp/EIN1951230865
IRS990ScheduleA/SupportedOrgInformationGrp/EIN2946003242
IRS990ScheduleA/SupportedOrgInformationGrp/EIN3030452409
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IRS990ScheduleA/SupportedOrgInformationGrp/EIN5946122059
IRS990ScheduleA/SupportedOrgInformationGrp/EIN6330373293
IRS990ScheduleA/SupportedOrgInformationGrp/EIN7770141038
IRS990ScheduleA/SupportedOrgInformationGrp/EIN8946002123
IRS990ScheduleA/SupportedOrgInformationGrp/EIN9946036494
IRS990ScheduleA/SupportedOrgInformationGrp/EIN10240033958
IRS990ScheduleA/SupportedOrgInformationGrp/EIN11956006144
IRS990ScheduleA/SupportedOrgInformationGrp/EIN12951684793
IRS990ScheduleA/SupportedOrgInformationGrp/EIN13952226406
IRS990ScheduleA/SupportedOrgInformationGrp/EIN14956006143
IRS990ScheduleA/SupportedOrgInformationGrp/EIN15941279803
IRS990ScheduleA/SupportedOrgInformationGrp/EIN16956006145
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd00
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd10
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd20
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd30
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd40
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd50
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd60
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd70
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd80
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd90
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd100
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd110
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd120
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd130
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd140
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd150
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd160
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd05
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd12
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd22
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd32
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd42
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd52
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd62
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd75
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd82
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd92
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd102
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd115
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd122
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd135
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd145
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd155
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd165
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt10
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt20

Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,422,911
Liabilities
$649,957
Net assets
$1,772,954
Revenue
$141,608
Expenses
$118,257
Net income
$23,351
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.42$0.65$1.77$0.14$0.12$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.31$0.00$3.31$0.11$0.09$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.14$0.00$3.14$0.03$0.14$0.17
2016Detailed filing. Detailed filing data is available for this year.$3.25$0.00$3.25$0.19$0.17$0.02
2015Detailed filing. Detailed filing data is available for this year.$3.08$0.00$3.08$0.18$0.17$0.01