Civic Intelligence

Arrowhead United Way

990 • Fiscal year 2015 • EIN 95-1934586

Jul 01, 2014 to Jun 30, 2015 • Filed on Dec 04, 2015

PO Box 796San Bernardino, CA 92402

(909) 884-9441

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.22x

Higher debt load relative to assets than 63% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

60th percentile

0.18x

Higher debt load relative to revenue than 60% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

49th percentile

2.2%

Higher net margin than 49% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

72nd percentile

$107,028

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 8.7% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

21st percentile

-5.6%

Faster asset growth than 21% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

24th percentile

-9.0%

Faster revenue growth than 24% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$969,761

Down $57,044 (-5.6%) from 2014

Net Assets

Up

$751,839

Up $27,174 (+3.7%) from 2014

Liabilities

Down

$217,922

Down $84,218 (-28%) from 2014

Revenue

Down

$1,224,385

Down $120,866 (-9.0%) from 2014

Expenses

Down

$1,197,211

Down $132,405 (-10.0%) from 2014

Net Income

Up

$27,174

Up $11,539 (+74%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $1,276,012Liabilities 2011: $440,618Net Assets 2011: $835,3942011Assets 2012: $1,202,913Liabilities 2012: $523,100Net Assets 2012: $679,8132012Assets 2013: $1,099,101Liabilities 2013: $390,071Net Assets 2013: $709,0302013Assets 2014: $1,026,805Liabilities 2014: $302,140Net Assets 2014: $724,6652014Assets 2015: $969,761Liabilities 2015: $217,922Net Assets 2015: $751,8392015Assets 2016: $1,011,109Liabilities 2016: $252,470Net Assets 2016: $758,6392016Assets 2017: $1,068,879Liabilities 2017: $249,838Net Assets 2017: $819,0412017Assets 2018: $917,317Liabilities 2018: $158,044Net Assets 2018: $759,2732018Assets 2019: $885,605Liabilities 2019: $83,975Net Assets 2019: $801,6302019Assets 2020: $1,242,166Liabilities 2020: $89,736Net Assets 2020: $1,152,4302020Assets 2021: $1,096,639Liabilities 2021: $42,432Net Assets 2021: $1,054,2072021Assets 2022: $1,338,284Liabilities 2022: $56,098Net Assets 2022: $1,282,1862022Assets 2023: $1,219,840Liabilities 2023: $49,626Net Assets 2023: $1,170,2142023Assets 2024: $1,077,354Liabilities 2024: $62,483Net Assets 2024: $1,014,8712024

Highlighted filing

2015

Assets$969,761
Liabilities$217,922
Net Assets$751,839

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $1,808,1752011Expenses 2012: $1,620,2852012Revenue 2013: $1,517,081Expenses 2013: $1,487,864Net Income 2013: $29,2172013Revenue 2014: $1,345,251Expenses 2014: $1,329,616Net Income 2014: $15,6352014Revenue 2015: $1,224,385Expenses 2015: $1,197,211Net Income 2015: $27,1742015Revenue 2016: $4,214,115Expenses 2016: $4,207,315Net Income 2016: $6,8002016Revenue 2017: $1,723,567Expenses 2017: $1,663,165Net Income 2017: $60,4022017Revenue 2018: $1,884,006Expenses 2018: $1,943,774Net Income 2018: -$59,7682018Revenue 2019: $1,261,061Expenses 2019: $1,218,704Net Income 2019: $42,3572019Revenue 2020: $2,075,874Expenses 2020: $1,725,074Net Income 2020: $350,8002020Revenue 2021: $1,697,915Expenses 2021: $1,796,139Net Income 2021: -$98,2242021Revenue 2022: $1,799,832Expenses 2022: $1,571,853Net Income 2022: $227,9792022Revenue 2023: $1,216,876Expenses 2023: $1,328,848Net Income 2023: -$111,9722023Revenue 2024: $613,836Expenses 2024: $769,179Net Income 2024: -$155,3432024

Highlighted filing

2015

Revenue$1,224,385
Expenses$1,197,211
Net Income$27,174
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Dec 4, 2015
Return Version
2014v5.0
Gross Receipts
$1,232,801
Mission and Program Overview

Mission

To engage the caring power of the community to improve people's lives. We work collaboratively with our partner agencies, other community organizations, public agencies, corporations, philanthropic and faith-based organizations and individuals. We focus on solutions to our communities' most vital issues.

Improve lives by mobilizing the caring power of our community. Our vision is to build a community where everyone has the aspirations, resources and opportunities to reach their potential.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$408,279$370,966▼ $37,313
Pledges and Grants Receivable$390,693$336,644▼ $54,049
Land, Buildings, and Equipment, Net$196,222$185,304▼ $10,918
Cash and Non-Interest-Bearing Accounts$20,471$60,295▲ $39,824
Prepaid Expenses and Deferred Charges$8,892$13,507▲ $4,615
Accounts Receivable$2,248$3,045▲ $797
Other Notes and Loans Receivable, Net-$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$1,026,805$969,761▼ $57,044
Other Assets Total-$0-
Liabilities
Other Liabilities$268,512$184,950▼ $83,562
Accounts Payable and Accrued Expenses$33,628$32,972▼ $656
Total Liabilities$302,140$217,922▼ $84,218
Net Assets / Fund Balance
Unrestricted Net Assets$658,916$679,047▲ $20,131
Temporarily Rstr Net Assets$45,329$52,372▲ $7,043
Permanently Rstr Net Assets$20,420$20,420→ $0
Total Net Assets Fund Balance$724,665$751,839▲ $27,174
Total Liabilities and Net Assets / Fund Balance$1,026,805$969,761▼ $57,044

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$64,341$221,785$286,126
Equipment$19,819$68,317$88,136
Land$77,624-$77,624
Leasehold Improvements$15,638$53,906$69,544
Other Land Buildings$7,882$27,166$35,048

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$65,749$101,780-$82,557$84,972
2013$86,246$42,588-$23,095$65,749
2012$99,828$42,090-$25,582$86,246
2011$102,974$53,734-$36,880$99,828
2010$20,420-▲ $28$28$20,420
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Doug RowandPresidentFT$107,028$107,028

Board Members and Trustees

NameTitle
Brian TownsendBoard Chair
David Marion CPAPast Chair
Kenneth JohnsonViceChair-Finan
Beth HigbeeBoard Member
Beverly PowellBoard Member
Donald BernardBoard Member
Doreen IveryBoard Member
Ernest DowdyBoard Member
Harold VollkommerBoard Member
Kevin LangBoard Member
Kia RobertsBoard Member
Martin DazaBoard Member
Mat FratusBoard Member
Michael RiveraBoard Member
Michael SalazarBoard Member
Patricia NickolsBoard Member
Paul DalyBoard Member
Richard DayBoard Member
Steve KovenskyBoard Member
Wally NelsonBoard Member
Arlene GarciaSecretary
Rachel WeissVP Impact
Michael MontanoVP Resource
Revenue and Support

Revenue Composition

Contributions and Grants
$1,208,421
Program Service Revenue
$0
Investment Income
$1,957
Other Revenue
$14,007
All Other Contributions
$1,190,168
Change in Net Assets
$27,174

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
Drugs and Medical Supplies1$245,602Fair Market Value (FMV)
Food Inventory1$180,035Fair Market Value (FMV)
Clothing and Household Goods-$11,548Fair Market Value (FMV)
Total Noncash Contributions2$437,185-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,167,023
Revenue Not Reported on Financial Statements
$57,362
Revenue Not Reported on Form 990
$28,236
Other Revenue Adjustments
$57,362
Total Revenue per Audited Statements
$1,195,259
Total Revenue per Form 990
$1,224,385
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$572,427
Salaries, Compensation, and Employee Benefits$411,331
Other Expenses$213,453
Total Fundraising Expense$151,245
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$572,427--$572,427
Other Salaries and Wages$121,441$44,173$62,114$227,728
Current Officers, Directors, Trustees, and Key Employees$57,795$20,335$28,898$107,028
Other Employee Benefits$23,123$7,600$19,065$49,788
Office Expenses$13,036$3,054$11,275$27,365
Payroll Taxes$14,021$5,357$7,409$26,787
Depreciation Depletion$9,541$3,368$5,065$17,974
Payments to Affiliates$5,905$2,085$4,188$12,178
Fees for Services Other$11,769$25$37$11,831
Occupancy$6,308$2,179$3,276$11,763
Fees for Services Accounting-$11,700-$11,700
Insurance$3,589$2,461$1,905$7,955
Conferences and Meetings$2,444$2,847$1,642$6,933
Other Expenses$2,893$421$799$4,113
Travel$2,285-$1,816$4,101
All Other Expenses$998--$998
Total Functional Expenses$937,864$108,102$151,245$1,197,211

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,197,211
Total Expenses per Audited Statements$1,168,085
Expenses per Audited Statements$1,139,849
Expenses Not Reported on Financial Statements$57,362
Other Expense Adjustments$57,362
Expenses Not Reported on Form 990$28,236
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Legal AidSan Bernardino, CA-Youth conservation corps$16,167
Marys Mercy CenterSan Bernardino, CA-Youth programs$14,089
Assistance LeagueSan Bernardino, CA-Parenting Education & Resource Ctr$13,645
Highland Senior CenterHighland, CA-Provide health care$13,126
VnaSan Bernardino, CA--$12,162
Inland Regional Health CenterSan Bernardino, CA-Food, clothing & shelter$8,602
Salvation ArmySan Bernardino, CA--$8,010
SAC Health SystemsSan Bernardino, CA--$7,712
American Red Cross IESan Bernardino, CA-Children's dental care$7,564
CasaSan Bernardino, CA-Drug & Alcohol treatment$7,490
Family Service AgencySan Bernardino, CA-Youth programs$7,119
Mt Boys & GirlsCrestline, CA--$6,971
Cedar Home Life Change CenterBloomington, CA-Family services$6,822
San Brdo Sexual Assault SrvcsSan Bernardino, CA--$6,526
Bear Valley Com HealthBig Bear Lake, CA-Youth assistance$6,452
Rim Family ServicesSkyforest, CA--$6,155
YMCA of the East ValleyRedlands, CA--$5,858
So Cal Mountains FoundationSan Bernardino, CA--$5,636
Boy Scouts of America IERedlands, CA-Foster Children Mentor program$4,894
Al Shifa ClinicSan Bernardino, CA-Disaster Services$0
City of Refuge MinistriesIncGardena, CA-Outreach & life programs$0
Colton Joint USDColton, CA-Disabled adults & children$0
Community Access CenterRiverside, CA-Legal services$0
Community Health Systems IncMoreno Valley, CA-Food & clothing$0
Frazee Community CenterSan Bernardino, CA-Family services$0
Kids Come FirstOntario, CA-Victim counseling$0
Life Community DevelopmentAdelanto, CA-Home healthcare & hospice$0
New Hope Village IncBarstow, CA--$0
Rialto USDRialto, CA--$0
SB Unified School DistrictSan Bernardino, CA--$0
Santa Claus IncSan Bernardino, CA--$0
Temple Community Outreach CtrSan Bernardino, CA--$0
The Way World OutreachSan Bernardino, CA--$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$8,416
Fundraising Gross Income$8,416
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Meeting$16,066$8,416$8,416$0
Total Events$16,066$8,416$8,416-
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Allocations payable$184,950
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, Line 11B: Form 990 Review Process

The form 990 is emailed to all board members for review and approval prior to submission to the IRS.

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

If someone discloses or identifies a possible conflict, it is reviewed by the executive committee for review and action. If a member of our board, council or cabinet sits on a council that is reviewing agencies that have applied for funding, and the member of the board, council or cabinet has identified a conflict, such member will be excused from the meeting until the agency being reviewed is fully discussed. The member is able to vote on a recommendation that includes a comprehensive list of agencies to be funded, but is not allowed to vote if a recommendation is presented individually on an agency in which a member has a conflict.

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

Compensation of key executives is reviewed annually by the Organization's Executive Committee. Compensation surveys from the Center for Nonprofit Management and United Way Worldwide are reviewed by the directors.

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

Upon written request the organization will make available the governing documents and the conflict of interest policy.

Filing and Contact Details

Filer

Filer Name
Arrowhead United Way
EIN
95-1934586
Phone
9098849441
Address
PO Box 796, San Bernardino, CA 92402

Signing Officer

Name
Doug Rowand
Title
President
Signed
2015-12-04

Organization Details

Principal Officer
Brian Townsend
Formed
1957
Legal Domicile
CA
Voting Board Members
23
Independent Board Members
23
Employees
8
Volunteers
1,161
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

Temporarily restricted net assets include net assets with donor-imposed restrictions that expire upon the passage of time or by specific actions of the Organization.Permanently restricted net assets are classified as the (a) original value of gifts donated to the permanent endowment, (b) the original value of subsequent gifts to the permanent endowment, and (c) accumulations to the permanent endowment made in accordance with the direction of the applicable donor gift instrument at the time the accumulation is added to the fund. The remaining portion of the donor-restricted endowment fund that is not classified in permanently restricted net assets is classified as temporarily restricted net assets until those amounts are appropriated for expenditure by the Organization in a manner consistent with the standard of prudence prescribed by SPMIFA.

Part X : FIN48 Footnote

In accordance with accounting standards, which provides accounting and disclosure guidance about uncertain tax positions taken by an organization, management believes that all of the positions taken by the Organization in its federal and state income tax returns are more likely than not to be sustained upon examination. The Organization files returns in the US Federal jurisdiction and the State of California. The Organizations federal income tax returns for the prior three tax years and beyond remain subject to examination by the Internal Revenue Service. The Organization's California income tax returns for the prior four years and beyond remain subject to examination by the Franchise Tax Board.

Part XI, Line 4B: Other revenue amounts included on 990 but not included in F/S

Amounts designated by donors $57362

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

Amounts designated by donors $57362

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IRS990/Form990PartVIISectionAGrp/PersonNm1Kenneth Johnson
IRS990/Form990PartVIISectionAGrp/PersonNm2Arlene Garcia
IRS990/Form990PartVIISectionAGrp/PersonNm3Brian Townsend
IRS990/Form990PartVIISectionAGrp/PersonNm4Michael Rivera
IRS990/Form990PartVIISectionAGrp/PersonNm5Donald Bernard
IRS990/Form990PartVIISectionAGrp/PersonNm6Harold Vollkommer
IRS990/Form990PartVIISectionAGrp/PersonNm7Doreen Ivery
IRS990/Form990PartVIISectionAGrp/PersonNm8Steve Kovensky
IRS990/Form990PartVIISectionAGrp/PersonNm9Paul Daly
IRS990/Form990PartVIISectionAGrp/PersonNm10Michael Salazar
IRS990/Form990PartVIISectionAGrp/PersonNm11Richard Day
IRS990/Form990PartVIISectionAGrp/PersonNm12Martin Daza
IRS990/Form990PartVIISectionAGrp/PersonNm13Mat Fratus
IRS990/Form990PartVIISectionAGrp/PersonNm14Ernest Dowdy
IRS990/Form990PartVIISectionAGrp/PersonNm15Beth Higbee
IRS990/Form990PartVIISectionAGrp/PersonNm16Rachel Weiss
IRS990/Form990PartVIISectionAGrp/PersonNm17Kevin Lang
IRS990/Form990PartVIISectionAGrp/PersonNm18Kia Roberts
IRS990/Form990PartVIISectionAGrp/PersonNm19Michael Montano
IRS990/Form990PartVIISectionAGrp/PersonNm20Wally Nelson
IRS990/Form990PartVIISectionAGrp/PersonNm21Patricia Nickols
IRS990/Form990PartVIISectionAGrp/PersonNm22Beverly Powell
IRS990/Form990PartVIISectionAGrp/PersonNm23Doug Rowand
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Past Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt1ViceChair-Finan
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Board Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt8Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt9Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt10Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt11Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt12Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt13Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt14Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt15Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt16VP Impact
IRS990/Form990PartVIISectionAGrp/TitleTxt17Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt18Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt19VP Resource
IRS990/Form990PartVIISectionAGrp/TitleTxt20Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt21Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt22Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt23President
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IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
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IRS990/MissionDesc0To engage the caring power of the community to improve people's lives. We work collaboratively with our partner agencies, other community organizations, public agencies, corporations, philanthropic and faith-based organizations and individuals. We focus on solutions to our communities' most vital issues.
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IRS990/OtherExpensesGrp/FundraisingAmt1799
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IRS990/OtherExpensesGrp/ProgramServicesAmt27868
IRS990/OtherExpensesGrp/ProgramServicesAmt32893
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IRS990/OtherExpensesGrp/TotalAmt125059
IRS990/OtherExpensesGrp/TotalAmt214121
IRS990/OtherExpensesGrp/TotalAmt34113

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.08$0.06$1.01$0.61$0.77$0.16
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.22$0.05$1.17$1.22$1.33$0.11
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.34$0.06$1.28$1.80$1.57$0.23
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.10$0.04$1.05$1.70$1.80$0.10
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.24$0.09$1.15$2.08$1.73$0.35
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.08$0.80$1.26$1.22$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.92$0.16$0.76$1.88$1.94$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.07$0.25$0.82$1.72$1.66$0.06
2016Detailed filing. Detailed filing data is available for this year.$1.01$0.25$0.76$4.21$4.21$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.97$0.22$0.75$1.22$1.20$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.03$0.30$0.72$1.35$1.33$0.02
2013Summary only. Only limited summary data is available for this year.$1.10$0.39$0.71$1.52$1.49$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.52$0.68$1.62
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.28$0.44$0.84$1.81
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)3 • $1M-$5M nonprofits