Civic Intelligence

Rotary Club of San Diego

990 • Fiscal year 2014 • EIN 95-1165783

Jul 01, 2013 to Jun 30, 2014 • Filed on May 11, 2015

2247 San Diego Avenue92110

(619) 299-3309

Siviq Scores

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

Liabilities / Assets

65th percentile

0.14x

Higher debt load relative to assets than 65% of similar nonprofits.

2014 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

47th percentile

0.03x

Higher debt load relative to revenue than 47% of similar nonprofits.

2014 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2014

Net Margin

26th percentile

-5.0%

Higher net margin than 26% of similar nonprofits.

2014 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

87th percentile

$58,333

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 6.9% of source-year revenue.

2014 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2014

Asset Growth

4th percentile

-37%

Faster asset growth than 4% of similar nonprofits.

2014 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2012 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$192,651

Down $287,756 (-60%) from 2012

Net Assets

Down

$166,250

Down $221,900 (-57%) from 2012

Liabilities

Down

$26,401

Down $65,856 (-71%) from 2012

Revenue

$842,156

No earlier filing loaded for comparison.

Expenses

Down

$884,173

Down $160,971 (-15%) from 2012

Net Income

-$42,017

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $429,675Liabilities 2011: $102,630Net Assets 2011: $327,0452011Assets 2012: $480,407Liabilities 2012: $92,257Net Assets 2012: $388,1502012Assets 2014: $192,651Liabilities 2014: $26,401Net Assets 2014: $166,2502014Assets 2015: $151,734Liabilities 2015: $29,546Net Assets 2015: $122,1882015Assets 2016: $247,759Liabilities 2016: $27,246Net Assets 2016: $220,5132016Assets 2017: $311,396Liabilities 2017: $35,937Net Assets 2017: $275,4592017Assets 2018: $371,480Liabilities 2018: $41,150Net Assets 2018: $330,3302018Assets 2019: $369,991Liabilities 2019: $24,832Net Assets 2019: $345,1592019Assets 2020: $340,074Liabilities 2020: $24,953Net Assets 2020: $315,1212020Assets 2021: $362,984Liabilities 2021: $36,883Net Assets 2021: $326,1012021Assets 2022: $432,401Liabilities 2022: $41,246Net Assets 2022: $391,1552022Assets 2023: $471,705Liabilities 2023: $58,375Net Assets 2023: $413,3302023Assets 2024: $509,768Liabilities 2024: $77,436Net Assets 2024: $432,3322024

Highlighted filing

2014

Assets$192,651
Liabilities$26,401
Net Assets$166,250

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $1,029,6842011Expenses 2012: $1,045,1442012Revenue 2014: $842,156Expenses 2014: $884,173Net Income 2014: -$42,0172014Revenue 2015: $777,222Expenses 2015: $821,281Net Income 2015: -$44,0592015Revenue 2016: $759,598Expenses 2016: $661,273Net Income 2016: $98,3252016Revenue 2017: $778,627Expenses 2017: $723,681Net Income 2017: $54,9462017Revenue 2018: $745,423Expenses 2018: $690,553Net Income 2018: $54,8702018Revenue 2019: $703,194Expenses 2019: $688,365Net Income 2019: $14,8292019Revenue 2020: $558,712Expenses 2020: $588,750Net Income 2020: -$30,0382020Revenue 2021: $288,531Expenses 2021: $277,551Net Income 2021: $10,9802021Revenue 2022: $767,272Expenses 2022: $702,198Net Income 2022: $65,0742022Revenue 2023: $674,474Expenses 2023: $652,412Net Income 2023: $22,0622023Revenue 2024: $692,741Expenses 2024: $673,739Net Income 2024: $19,0022024

Highlighted filing

2014

Revenue$842,156
Expenses$884,173
Net Income-$42,017
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 11, 2015
Return Version
2013v4.0
Gross Receipts
$842,156
Mission and Program Overview

Mission

Encourage & foster Community Service via the ideal of service as a basis of worthy enterprise, application of the ideal of service in each Rotarian's life and advance international understanding, goodwill and peace through a world fellowship united in the ideal of Service.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$220,058$124,140▼ $95,918
Accounts Receivable$25,686$37,322▲ $11,636
Prepaid Expenses and Deferred Charges$26,592$24,237▼ $2,355
Land, Buildings, and Equipment, Net$11,199$6,661▼ $4,538
Cash and Non-Interest-Bearing Accounts$258$289▲ $31
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-
Total Assets$283,793$192,651▼ $91,142
Other Assets Total-$2-
Liabilities
Accounts Payable and Accrued Expenses$75,526$26,401▼ $49,125
Total Liabilities$75,526$26,401▼ $49,125
Net Assets / Fund Balance
Unrestricted Net Assets$170,860$125,883▼ $44,977
Temporarily Rstr Net Assets$37,407$40,367▲ $2,960
Total Net Assets Fund Balance$208,267$166,250▼ $42,017
Total Liabilities and Net Assets / Fund Balance$283,793$192,651▼ $91,142

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$5,848$43,297$49,145
Equipment$813$16,363$17,176
Leasehold Improvements-$14,837$14,837
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Paul DevermannExecutive DirectorFT$58,333$58,333
Richard TronconeExecutive DirectorFT$29,510$29,510
Bruce HuntExecutive DirectorFT$23,817$23,817

Board Members and Trustees

NameTitle
Charles J PrettoPresident
Bill EarleyDirector
David OatesDirector
Doug ArbonDirector
Greg ZinserDirector
Jo Dee C JacobDirector
Joe CraverDirector
Joe FarrageDirector
Joe HoriyeDirector
John LedfordDirector
John MorrellDirector
Kevin EnrightDirector
Lisa MillerDirector
Michelle CandlandDirector
Peg EddyDirector
Peter DuncanDirector
Craig BlowerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$169,575
Program Service Revenue
$672,469
Investment Income
$112
Other Revenue
$0
All Other Contributions
$169,575
Change in Net Assets
$-42,017
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$532,475
Salaries, Compensation, and Employee Benefits$191,469
Grants and Similar Amounts Paid$160,229
Total Fundraising Expense$23,039
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$134,229--$134,229
Current Officers, Directors, Trustees, and Key Employees$44,575$55,718$11,144$111,437
Other Salaries and Wages$24,352$30,440$6,088$60,880
Fees for Services Accounting-$50,006-$50,006
All Other Expenses$2,861$26,501$3,892$33,254
Occupancy$5,376$21,504-$26,880
Foreign Grants$26,000--$26,000
Other Expenses$51,214$17,177-$17,177
Payroll Taxes$5,662$7,078$1,415$14,155
Insurance$5,539$8,458-$13,997
Conferences and Meetings$10,446$1,649-$12,095
Information Technology-$7,228-$7,228
Depreciation Depletion$1,298$5,192-$6,490
Office Expenses-$4,923-$4,923
Other Employee Benefits$1,615$2,018$404$4,037
Pension Plan Contributions$384$480$96$960
Total Functional Expenses$584,413$276,721$23,039$884,173
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
36-1707667-3Support for Rotary projects$40,665
95-1644585-3Support programs for Girl Scouts$5,500

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 1A: Explanation of Delegated Broad Authority to Committee

The Club's Executive Committee, consisting of the President, Past President, President-Elect, President-Nominee and the Treasurer, are authorized to act on certain matters on behalf of the Board. All such actions taken are subsequently ratified by the full Board of Directors.

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Members of San Diego Rotary Club are local businesspeople, governmental representatives and charitable organization executives.

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

Form 990 and its supporting schedules are distributed to the Club's Officers and Board of Directors for comment prior to filing.

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

The Executive Director's compensation is considered annually by the Officers of the Club.

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

The Club's governing documents, policies and financial reports are available upon written request. In addition, a summary of the Club's financial statements is supplied to all members on an annual basis.

Filing and Contact Details

Filer

EIN
95-1165783
Phone
6192993309

Signing Officer

Name
Paul Deverman
Title
Executive Director
Signed
2015-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Deverman
Formed
1911
Legal Domicile
CA
Voting Board Members
20
Independent Board Members
20
Employees
4
Volunteers
450

Preparer

Preparer
John W Ledford CPA
Phone
6192266273
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: International service support for youth exchange, international aid programs, group study exchange teams, etc.

Raw XML AppendixShowing 400 of 561 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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