Civic Intelligence

National Orange Show

990 • Fiscal year 2017 • EIN 95-1744230

Jan 01, 2017 to Dec 31, 2017 • Filed on Sep 06, 2018

689 South E StreetSan Bernardino, CA 92408

(909) 888-6788

Siviq Scores

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

Liabilities / Assets

74th percentile

0.17x

Higher debt load relative to assets than 74% of similar nonprofits.

2017 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

86th percentile

0.46x

Higher debt load relative to revenue than 86% of similar nonprofits.

2017 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2017

Net Margin

4th percentile

-15%

Higher net margin than 4% of similar nonprofits.

2017 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

51st percentile

$207,080

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 4.7% of source-year revenue.

2017 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2017

Asset Growth

6th percentile

-6.1%

Faster asset growth than 6% of similar nonprofits.

2017 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

7th percentile

-8.7%

Faster revenue growth than 7% of similar nonprofits.

2017 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Assets

Down

$12,174,551

Down $795,560 (-6.1%) from 2016

Net Assets

Down

$10,155,926

Down $488,058 (-4.6%) from 2016

Liabilities

Down

$2,018,625

Down $307,502 (-13%) from 2016

Revenue

Down

$4,423,771

Down $420,455 (-8.7%) from 2016

Expenses

Up

$5,077,453

Up $143,099 (+2.9%) from 2016

Net Income

Down

-$653,682

Down $563,554 (-625%) from 2016

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $11,989,343Liabilities 2010: $3,750,549Net Assets 2010: $8,238,7942010Assets 2011: $11,410,741Liabilities 2011: $3,518,930Net Assets 2011: $7,891,8112011Assets 2012: $11,219,519Liabilities 2012: $3,491,206Net Assets 2012: $7,728,3132012Assets 2013: $14,400,540Liabilities 2013: $2,478,443Net Assets 2013: $11,922,0972013Assets 2014: $13,383,274Liabilities 2014: $2,177,406Net Assets 2014: $11,205,8682014Assets 2015: $12,891,879Liabilities 2015: $2,263,448Net Assets 2015: $10,628,4312015Assets 2016: $12,970,111Liabilities 2016: $2,326,127Net Assets 2016: $10,643,9842016Assets 2017: $12,174,551Liabilities 2017: $2,018,625Net Assets 2017: $10,155,9262017Assets 2018: $11,087,333Liabilities 2018: $1,661,858Net Assets 2018: $9,425,4752018Assets 2019: $9,117,497Liabilities 2019: $1,604,769Net Assets 2019: $7,512,7282019Assets 2020: $9,568,016Liabilities 2020: $1,497,687Net Assets 2020: $8,070,3292020Assets 2021: $12,176,943Liabilities 2021: $1,063,291Net Assets 2021: $11,113,6522021Assets 2022: $11,815,708Liabilities 2022: $1,477,967Net Assets 2022: $10,337,7412022Assets 2023: $11,555,925Liabilities 2023: $1,516,971Net Assets 2023: $10,038,9542023Assets 2024: $11,816,070Liabilities 2024: $1,339,485Net Assets 2024: $10,476,5852024

Highlighted filing

2017

Assets$12,174,551
Liabilities$2,018,625
Net Assets$10,155,926

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2010: $3,530,3132010Expenses 2011: $3,421,1212011Expenses 2012: $3,557,2252012Revenue 2013: $7,874,401Expenses 2013: $3,680,617Net Income 2013: $4,193,7842013Revenue 2014: $3,413,608Expenses 2014: $4,129,837Net Income 2014: -$716,2292014Revenue 2015: $4,527,963Expenses 2015: $4,738,112Net Income 2015: -$210,1492015Revenue 2016: $4,844,226Expenses 2016: $4,934,354Net Income 2016: -$90,1282016Revenue 2017: $4,423,771Expenses 2017: $5,077,453Net Income 2017: -$653,6822017Revenue 2018: $4,002,394Expenses 2018: $4,583,632Net Income 2018: -$581,2382018Revenue 2019: $2,481,696Expenses 2019: $4,580,743Net Income 2019: -$2,099,0472019Revenue 2020: $2,305,354Expenses 2020: $1,893,684Net Income 2020: $411,6702020Revenue 2021: $3,287,681Expenses 2021: $352,013Net Income 2021: $2,935,6682021Revenue 2022: $1,195,748Expenses 2022: $1,673,682Net Income 2022: -$477,9342022Revenue 2023: $809,777Expenses 2023: $1,238,501Net Income 2023: -$428,7242023Revenue 2024: $1,489,147Expenses 2024: $1,040,907Net Income 2024: $448,2402024

Highlighted filing

2017

Revenue$4,423,771
Expenses$5,077,453
Net Income-$653,682
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Sep 6, 2018
Return Version
2017v2.3
Gross Receipts
$9,147,673
Mission and Program Overview

Mission

NONE

To organize, conduct and carry on citrus fruit fairs, educational and recreational activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,870,499$6,143,004▼ $727,495
Savings and Temporary Cash Investments$2,620,284$2,074,884▼ $545,400
Investments in Publicly Traded Securities$1,679,184$1,844,809▲ $165,625
Cash and Non-Interest-Bearing Accounts$810,972$1,246,723▲ $435,751
Accounts Receivable$277,200$426,665▲ $149,465
Inventories for Sale or Use$172,917$182,174▲ $9,257
Prepaid Expenses and Deferred Charges$79,141$133,101▲ $53,960
Total Assets$12,970,111$12,174,551▼ $795,560
Other Assets Total$459,914$123,191▼ $336,723
Liabilities
Other Liabilities$1,360,122$1,131,039▼ $229,083
Mortgage Notes Payable Secured by Investment Property$700,890$533,334▼ $167,556
Accounts Payable and Accrued Expenses$265,115$354,252▲ $89,137
Total Liabilities$2,326,127$2,018,625▼ $307,502
Net Assets / Fund Balance
Unrestricted Net Assets$10,643,984$10,155,926▼ $488,058
Total Net Assets Fund Balance$10,643,984$10,155,926▼ $488,058
Total Liabilities and Net Assets / Fund Balance$12,970,111$12,174,551▼ $795,560

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,640,609$16,285,840$19,926,449
Equipment$579,247$3,040,752$3,619,999
Leasehold Improvements$1,341,111$2,231,438$3,572,549
Land$530,755-$530,755
Other Land Buildings$51,282$65,444$116,726
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dan JimenezGeneral ManagerFT$166,375$40,705$207,080

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$27,589
Program Service Revenue
$449,808
Investment Income
$3,766
Other Revenue
$3,942,608
Change in Net Assets
$-653,682

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,423,771
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$4,889,772
Total Revenue per Audited Statements
$9,313,543
Total Revenue per Form 990
$4,423,771
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,236,227
Salaries, Compensation, and Employee Benefits$1,841,226
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,351,704
All Other Expenses---$736,342
Depreciation Depletion---$358,685
Fees for Services Other---$330,702
Other Expenses---$269,382
Current Officers, Directors, Trustees, and Key Employees---$202,735
Insurance---$190,034
Other Employee Benefits---$148,880
Payroll Taxes---$137,907
Office Expenses---$111,117
Advertising---$106,230
Fees for Services Legal---$39,354
Interest---$36,643
Travel---$33,948
Fees for Services Accounting---$16,382
Total Functional Expenses$0$0$0$5,077,453

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$9,801,600
Expenses per Audited Statements$5,077,453
Total Expenses per Form 990$5,077,453
Expenses Not Reported on Form 990$4,724,147
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$772,510
Gaming Gross Income$717,137
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Pension Liability$600,301
Line of Credit$419,841
Deposits$110,897
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 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, Section A, Line 2

Sean s. Varner is the son of bruce varner and dr. Patrick garcia is the son of dr. Ernest garcia.

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

A copy of form 990 is provided to and reviewed by management and the board of directors before it is filed.

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

The organization's conflict of interest policy covers interested persons which include any director, committee member or employee of the national orange show who has direct or indirect financial interest in the organization. The organization monitors the conflict of interest policy by requiring any interested persons to disclose the existence of his or her financial interest and they must be given the opportunity to disclose all the material facts. The following are the procedures of how national orange show addresses conflicts of interest policy that may arise within the organization: 1. An interested person may make a presentation at the management/board meeting, but after such presentation he/she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement that results in the conflict on interest. 2. The chairperson of the board shall, if appropiate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction. In the case of a national orange show employee, the ceo/managener shall appoint a disinterested person to investigate. 3. After exercising due diligence, the board or ceo shall determine whether the national orange show can obtain a more advantageous transaction or arrangement with reasonable efforts from a person or entity that would not give rise to a conflict of interest. 4. If a more advantageous transaction or arrangement is not reasonably attainable under circumstances that would not give rise to a conflict of interest, the board or ceo shall determine whether the transaction or arrangement is in the national orange show's best interest and for its own benefit and whether the transaction is fair and reasonable to enter into with such determination.

Form 990, Part VI, Section B, Line 15A

The general manager's compensation is determined based on a complete review of his/her tenure at national orange show by an executive committee. The executive committee makes its recommendations based on past job performance. After the executive committee has made a final recommendation, they forward it to the board of directors for discussion. The board of directors then take a vote to determine if the salary recommended is reasonable. The person whose compensation is being voted on is precluded from voting on matters relating to his/her compensation.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, policies and financial statements available to the public at the written request of the public at the organization's administrative office.

Filing and Contact Details

Filer

Filer Name
National Orange Show
EIN
95-1744230
Phone
9098886788
Address
689 SOUTH E STREET, SAN BERNARDINO, CA 92408

Signing Officer

Name
Dan Jimenez
Title
General Manager
Phone
9098886788
Signed
2018-09-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dan Jimenez
Formed
1922
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
150
Volunteers
0

Preparer

Firm
Rogers Anderson Malody & Scott Llp
Address
735 E CARNEGIE DRIVE SUITE 100, SAN BERNARDINO, CA 92408
Preparer
Terry Shea CPA
Phone
9098890871
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Production 184,170. Other functional expenses 172,693. Outside services 146,583. Equipment rental 77,015. Show exhibits expenses 75,788. Special catering services 71,607. Sports publications 65,641. Grounds cleaning 58,216. Programs 20,285. Director's expense 13,083. Dues & subscriptions 11,882. Fees & licenses 2,350. Pension expense -56,521. Allocation of indirect program cost -106,450.

FORM 990, PART XII, LINE 2(C):

The process has not changed from the prior year.

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Rental expenses reported on part viii line 6b 3,324,795. Direct cost and cost of goods sold on part viii line 9b 772,510. Direct cost and cost of goods sold on part viii line 10b 626,597. Miscellaneous 245.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Rental expenses reported on part viii line 6b 3,324,795. Direct cost and cost of goods sold on part viii line 9b 772,510. Direct cost and cost of goods sold on part viii line 10b 626,597. Miscellaneous 245.

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IRS990/GrossReceiptsAmt09147673
IRS990/GrossRentsGrp/RealAmt04384840
IRS990/GrossSalesOfInventoryAmt01722798
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt013
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/TotalAmt0190034
IRS990/InterestGrp/TotalAmt036643
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0172917
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0182174
IRS990/InvestmentIncomeGrp/ExclusionAmt03766
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03766
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01679184
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01844809
IRS990/IRPDocumentCnt050
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt021623474
IRS990/LandBldgEquipBasisNetGrp/BOYAmt06870499
IRS990/LandBldgEquipBasisNetGrp/EOYAmt06143004
IRS990/LandBldgEquipCostOrOtherBssAmt027766478
IRS990/LegalDomicileStateCd0CA
IRS990/LessRentalExpensesGrp/RealAmt03324795
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt05539
IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt05539
IRS990/MissionDesc0NONE
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0700890
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0533334
IRS990/NetAssetsOrFundBalancesBOYAmt010643984
IRS990/NetAssetsOrFundBalancesEOYAmt010155926
IRS990/NetIncomeFromGamingGrp/ExclusionAmt0-55373
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt0-55373
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt01096201
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt01096201
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0917293
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt01060045
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt0142752
IRS990/NetUnrelatedBusTxblIncmAmt0-879117
IRS990/NetUnrlzdGainsLossesInvstAmt0165624
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt0111117
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0459914
IRS990/OtherAssetsTotalGrp/EOYAmt0123191
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0148880
IRS990/OtherExpensesGrp/Desc0CATERING FOOD & BEVERAG
IRS990/OtherExpensesGrp/Desc1SHOW ENTERTAINMENT
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/TotalAmt0377084
IRS990/OtherExpensesGrp/TotalAmt1354721
IRS990/OtherExpensesGrp/TotalAmt2275603
IRS990/OtherExpensesGrp/TotalAmt3269382
IRS990/OtherLiabilitiesGrp/BOYAmt01360122
IRS990/OtherLiabilitiesGrp/EOYAmt01131039
IRS990/OtherRevenueMiscGrp/BusinessCd0722320
IRS990/OtherRevenueMiscGrp/BusinessCd1711210
IRS990/OtherRevenueMiscGrp/BusinessCd2722320
IRS990/OtherRevenueMiscGrp/Desc0CATERING
IRS990/OtherRevenueMiscGrp/Desc1SPORTS CENTER
IRS990/OtherRevenueMiscGrp/Desc2CONCESSIONS COMMISSION
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01097431
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1448424
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2290341
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt01097431
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt1448424
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt2290341
IRS990/OtherRevenueTotalAmt01841735
IRS990/OtherSalariesAndWagesGrp/TotalAmt01351704
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt0137907
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt079141
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0133101
IRS990/PrincipalOfficerNm0DAN JIMENEZ
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0713110
IRS990/ProgramServiceRevenueGrp/Desc0ANNUAL ORANGE FAIR
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0404724
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0449808
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt045084
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt03383
IRS990/PYOtherExpensesAmt03064523
IRS990/PYOtherRevenueAmt04290825
IRS990/PYProgramServiceRevenueAmt0550018
IRS990/PYRevenuesLessExpensesAmt0-90128
IRS990/PYSalariesCompEmpBnftPaidAmt01869831
IRS990/PYTotalExpensesAmt04934354
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04844226
IRS990/ReconcilationRevenueExpnssAmt0-653682
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt01060045
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02620284
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02074884
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt03640609
IRS990ScheduleD/BuildingsGrp/DepreciationAmt016285840
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt019926449
IRS990ScheduleD/EquipmentGrp/BookValueAmt0579247
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03040752
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03619999
IRS990ScheduleD/ExpensesNotReportedAmt04724147
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt05077453
IRS990ScheduleD/LandGrp/BookValueAmt0530755
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0530755
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01341111
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02231438
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt03572549
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0165625
IRS990ScheduleD/OtherExpensesIncludedAmt04724147
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt051282
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt065444
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0116726
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0110897
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1419841
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2600301
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LINE OF CREDIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PENSION LIABILITY
IRS990ScheduleD/OtherRevenueAmt04724147
IRS990ScheduleD/RevenueNotReportedAmt04889772
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04423771
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0RENTAL EXPENSES REPORTED ON PART VIII LINE 6B 3,324,795. DIRECT COST AND COST OF GOODS SOLD ON PART VIII LINE 9B 772,510. DIRECT COST AND COST OF GOODS SOLD ON PART VIII LINE 10B 626,597. MISCELLANEOUS 245.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RENTAL EXPENSES REPORTED ON PART VIII LINE 6B 3,324,795. DIRECT COST AND COST OF GOODS SOLD ON PART VIII LINE 9B 772,510. DIRECT COST AND COST OF GOODS SOLD ON PART VIII LINE 10B 626,597. MISCELLANEOUS 245.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06143004
IRS990ScheduleD/TotalExpensesPerForm990Amt05077453
IRS990ScheduleD/TotalLiabilityAmt01131039
IRS990ScheduleD/TotalRevenuePerForm990Amt04423771
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt09313543
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt09801600
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0772510
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0717137
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0717137
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0-55373
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt0772510
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0772510
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd00
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd01
IRS990ScheduleG/IndividualWithBooksNm0SHERI RABORN CPA
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0689 SOUTH E STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0SAN BERNARDINO
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0CA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd0924081987
IRS990ScheduleG/StatesWhereGamingConductedCd0CA
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0166375
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt04345
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt036360
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DAN JIMENEZ
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0GENERAL MANAGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0207080
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SEAN S. VARNER IS THE SON OF BRUCE VARNER AND DR. PATRICK GARCIA IS THE SON OF DR. ERNEST GARCIA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF FORM 990 IS PROVIDED TO AND REVIEWED BY MANAGEMENT AND THE BOARD OF DIRECTORS BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S CONFLICT OF INTEREST POLICY COVERS INTERESTED PERSONS WHICH INCLUDE ANY DIRECTOR, COMMITTEE MEMBER OR EMPLOYEE OF THE NATIONAL ORANGE SHOW WHO HAS DIRECT OR INDIRECT FINANCIAL INTEREST IN THE ORGANIZATION. THE ORGANIZATION MONITORS THE CONFLICT OF INTEREST POLICY BY REQUIRING ANY INTERESTED PERSONS TO DISCLOSE THE EXISTENCE OF HIS OR HER FINANCIAL INTEREST AND THEY MUST BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL THE MATERIAL FACTS. THE FOLLOWING ARE THE PROCEDURES OF HOW NATIONAL ORANGE SHOW ADDRESSES CONFLICTS OF INTEREST POLICY THAT MAY ARISE WITHIN THE ORGANIZATION: 1. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE MANAGEMENT/BOARD MEETING, BUT AFTER SUCH PRESENTATION HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT THAT RESULTS IN THE CONFLICT ON INTEREST. 2. THE CHAIRPERSON OF THE BOARD SHALL, IF APPROPIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION. IN THE CASE OF A NATIONAL ORANGE SHOW EMPLOYEE, THE CEO/MANAGENER SHALL APPOINT A DISINTERESTED PERSON TO INVESTIGATE. 3. AFTER EXERCISING DUE DILIGENCE, THE BOARD OR CEO SHALL DETERMINE WHETHER THE NATIONAL ORANGE SHOW CAN OBTAIN A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT WITH REASONABLE EFFORTS FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. 4. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY ATTAINABLE UNDER CIRCUMSTANCES THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST, THE BOARD OR CEO SHALL DETERMINE WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE NATIONAL ORANGE SHOW'S BEST INTEREST AND FOR ITS OWN BENEFIT AND WHETHER THE TRANSACTION IS FAIR AND REASONABLE TO ENTER INTO WITH SUCH DETERMINATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GENERAL MANAGER'S COMPENSATION IS DETERMINED BASED ON A COMPLETE REVIEW OF HIS/HER TENURE AT NATIONAL ORANGE SHOW BY AN EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE MAKES ITS RECOMMENDATIONS BASED ON PAST JOB PERFORMANCE. AFTER THE EXECUTIVE COMMITTEE HAS MADE A FINAL RECOMMENDATION, THEY FORWARD IT TO THE BOARD OF DIRECTORS FOR DISCUSSION. THE BOARD OF DIRECTORS THEN TAKE A VOTE TO DETERMINE IF THE SALARY RECOMMENDED IS REASONABLE. THE PERSON WHOSE COMPENSATION IS BEING VOTED ON IS PRECLUDED FROM VOTING ON MATTERS RELATING TO HIS/HER COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC AT THE WRITTEN REQUEST OF THE PUBLIC AT THE ORGANIZATION'S ADMINISTRATIVE OFFICE.

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.8$1.34$10.5$1.49$1.04$0.45
2023Detailed filing. Detailed filing data is available for this year.$11.6$1.52$10.0$0.81$1.24$0.43
2022Detailed filing. Detailed filing data is available for this year.$11.8$1.48$10.3$1.20$1.67$0.48
2021Detailed filing. Detailed filing data is available for this year.$12.2$1.06$11.1$3.29$0.35$2.94
2020Detailed filing. Detailed filing data is available for this year.$9.57$1.50$8.07$2.31$1.89$0.41
2019Detailed filing. Detailed filing data is available for this year.$9.12$1.60$7.51$2.48$4.58$2.10
2018Detailed filing. Detailed filing data is available for this year.$11.1$1.66$9.43$4.00$4.58$0.58
2017Detailed filing. Detailed filing data is available for this year.$12.2$2.02$10.2$4.42$5.08$0.65
2016Detailed filing. Detailed filing data is available for this year.$13.0$2.33$10.6$4.84$4.93$0.09
2015Detailed filing. Detailed filing data is available for this year.$12.9$2.26$10.6$4.53$4.74$0.21
2014Detailed filing. Detailed filing data is available for this year.$13.4$2.18$11.2$3.41$4.13$0.72
2013Detailed filing. Detailed filing data is available for this year.$14.4$2.48$11.9$7.87$3.68$4.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.2$3.49$7.73$3.56
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.4$3.52$7.89$3.42
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.0$3.75$8.24$3.53