Civic Intelligence

San Diego Comic Convention

990 • Fiscal year 2017 • EIN 95-3072188

Sep 01, 2016 to Aug 31, 2017 • Filed on Jun 18, 2018

PO Box 128458San Diego, CA 92112

(619) 414-1020

Siviq Scores

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

Liabilities / Assets

36th percentile

0.14x

Higher debt load relative to assets than 36% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Liabilities / Revenue

39th percentile

0.20x

Higher debt load relative to revenue than 39% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Net Margin

68th percentile

10%

Higher net margin than 68% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Top Officer Pay

51st percentile

$248,761

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Asset Growth

51st percentile

5.1%

Faster asset growth than 51% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2016 to 2017

Revenue Growth

65th percentile

11%

Faster revenue growth than 65% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2016 to 2017

Assets

Up

$35,485,521

Up $1,720,322 (+5.1%) from 2016

Net Assets

Up

$30,595,234

Up $2,514,437 (+9.0%) from 2016

Liabilities

Down

$4,890,287

Down $794,115 (-14%) from 2016

Revenue

Up

$24,418,845

Up $2,430,661 (+11%) from 2016

Expenses

Up

$21,904,408

Up $3,081,953 (+16%) from 2016

Net Income

Down

$2,514,437

Down $651,292 (-21%) from 2016

Historical Trend

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2011: $13,478,364Liabilities 2011: $2,602,295Net Assets 2011: $10,876,0692011Assets 2012: $17,652,710Liabilities 2012: $3,947,040Net Assets 2012: $13,705,6702012Assets 2013: $17,302,682Liabilities 2013: $856,844Net Assets 2013: $16,445,8382013Assets 2014: $22,298,585Liabilities 2014: $2,450,225Net Assets 2014: $19,848,3602014Assets 2015: $28,086,425Liabilities 2015: $3,227,816Net Assets 2015: $24,858,6092015Assets 2016: $33,765,199Liabilities 2016: $5,684,402Net Assets 2016: $28,080,7972016Assets 2017: $35,485,521Liabilities 2017: $4,890,287Net Assets 2017: $30,595,2342017Assets 2018: $45,004,734Liabilities 2018: $16,519,200Net Assets 2018: $28,485,5342018Assets 2019: $44,361,432Liabilities 2019: $15,711,753Net Assets 2019: $28,649,6792019Assets 2020: $46,420,748Liabilities 2020: $28,600,472Net Assets 2020: $17,820,2762020Assets 2021: $43,401,363Liabilities 2021: $30,478,479Net Assets 2021: $12,922,8842021Assets 2022: $37,065,318Liabilities 2022: $24,694,252Net Assets 2022: $12,371,0662022Assets 2023: $44,075,481Liabilities 2023: $26,740,379Net Assets 2023: $17,335,1022023Assets 2024: $48,218,794Liabilities 2024: $26,366,697Net Assets 2024: $21,852,0972024

Highlighted filing

2017

Assets$35,485,521
Liabilities$4,890,287
Net Assets$30,595,234

Operations Trend

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

$40M$20M$0-$20MRevenue 2011: $11,974,280Expenses 2011: $9,937,203Net Income 2011: $2,037,0772011Expenses 2012: $11,326,6222012Expenses 2013: $12,106,7832013Revenue 2014: $17,260,563Expenses 2014: $13,858,041Net Income 2014: $3,402,5222014Revenue 2015: $19,800,838Expenses 2015: $15,309,029Net Income 2015: $4,491,8092015Revenue 2016: $21,988,184Expenses 2016: $18,822,455Net Income 2016: $3,165,7292016Revenue 2017: $24,418,845Expenses 2017: $21,904,408Net Income 2017: $2,514,4372017Revenue 2018: $25,560,690Expenses 2018: $27,670,390Net Income 2018: -$2,109,7002018Revenue 2019: $28,522,117Expenses 2019: $28,357,972Net Income 2019: $164,1452019Revenue 2020: $3,969,856Expenses 2020: $11,503,116Net Income 2020: -$7,533,2602020Revenue 2021: $7,260,590Expenses 2021: $11,927,946Net Income 2021: -$4,667,3562021Revenue 2022: $27,589,842Expenses 2022: $28,053,463Net Income 2022: -$463,6212022Revenue 2023: $34,082,632Expenses 2023: $29,060,270Net Income 2023: $5,022,3622023Revenue 2024: $35,379,610Expenses 2024: $30,862,615Net Income 2024: $4,516,9952024

Highlighted filing

2017

Revenue$24,418,845
Expenses$21,904,408
Net Income$2,514,437
Jump To
Filing Snapshot
Filing Period
Sep 1, 2016 to Aug 31, 2017
Signed
Jun 18, 2018
Return Version
2016v3.0
Gross Receipts
$24,720,982
Mission and Program Overview

Mission

Comic-con international is a non-profit educational corporationdedicated to creating awareness of, and appreciation for, comics andrelated popular art forms, primarily through the presentation ofconventions and events that celebrate the historic and ongoing

Non-profit educationalcorporation promoting comics and related popular art forms.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$16,283,620$15,753,657▼ $529,963
Land, Buildings, and Equipment, Net$6,805,015$8,508,624▲ $1,703,609
Savings and Temporary Cash Investments$7,247,271$7,288,660▲ $41,389
Accounts Receivable$2,080,507$2,469,108▲ $388,601
Prepaid Expenses and Deferred Charges$236,872$355,161▲ $118,289
Inventories for Sale or Use$90,451$0▼ $90,451
Intangible Assets$39,900$0▼ $39,900
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-
Total Assets$33,765,199$35,485,521▲ $1,720,322
Other Assets Total$981,563$1,110,311▲ $128,748
Liabilities
Accounts Payable and Accrued Expenses$3,933,335$3,619,354▼ $313,981
Deferred Revenue$1,541,007$1,019,578▼ $521,429
Other Liabilities$210,060$251,355▲ $41,295
Total Liabilities$5,684,402$4,890,287▼ $794,115
Net Assets / Fund Balance
Unrestricted Net Assets$28,080,797$30,595,234▲ $2,514,437
Total Net Assets Fund Balance$28,080,797$30,595,234▲ $2,514,437
Total Liabilities and Net Assets / Fund Balance$33,765,199$35,485,521▲ $1,720,322

Asset Categories

AssetBook ValueDepreciationBasis
Land$3,621,000-$3,621,000
Buildings$2,420,767$159,913$2,580,680
Equipment$1,872,786$582,937$2,455,723
Leasehold Improvements$594,071$33,633$627,704
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
John RogersPresidentFT$206,154$42,607$248,761
Dona Fae DesmondExecutive DirecFT$176,927$49,080$226,007
Mark YturraldeDirector - CTOFT$163,297$34,039$197,336
David GlanzerDirector Comm. SvcsFT$151,633$31,879$183,512
Eddie IbrahimSr. Director PrgrmmngFT$124,479$13,494$137,973
Justin DuttaDirector EXHIBIT SVC'SFT$108,077$22,902$130,979
Lisa MoreauOffice ManagerFT$105,539$21,292$126,831
Robin DonlanVP - EventPT$54,169$1,625$55,794
Craig FellowsVP - OperationsPT$29,858-$29,858
Mary SturhannSecretaryPT$18,705$561$19,266

Board Members and Trustees

NameTitle
Alan CampbellDirector
Chris SturhannDirector
Frank AlisonDirector
John SmithDirector
Natalie PowellDirector
Ned CatoDirector
Ron McfeeDirector
Lee OethTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
FreemanConvention ServicesPO BOX 650036, Dallas, TX 75265-0036$1,165,949
Pillsbury Winthrop Shaw Pittman LLPLegal ServicesPO BOX 742262, Los Angeles, CA 90074-2262$1,146,331
Meeting Services INCTech & Meeting Mgmt10895 THORNMINT RD SUITE A, San Diego, CA 92127$1,126,063
Seat Planners IncorporatedSpecial Event Mgmt311 FOURTH AVE SUITE 509, San Diego, CA 92101$966,751
Staff Pro INCStaffing-personnel15272 NEWBOY CIRCLE, Huntington Beach, CA 92649$741,968
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$23,963,516
Investment Income
$41,920
Other Revenue
$413,409
Change in Net Assets
$2,514,437

Audited Revenue Reconciliation

Revenue per Audited Statements
$24,418,845
Revenue Not Reported on Form 990
$302,137
Total Revenue per Audited Statements
$24,720,982
Total Revenue per Form 990
$24,418,845
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$17,964,806
Salaries, Compensation, and Employee Benefits$3,939,602
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$3,936,981$228,885-$4,165,866
Comp Disqual Persons$2,361,878$483,758-$2,845,636
Fees for Services Legal$2,115,654--$2,115,654
Occupancy$1,133,502$125,945-$1,259,447
Other Expenses$1,010,027$112,225-$1,122,252
Insurance$734,738$48,675-$783,413
Current Officers, Directors, Trustees, and Key Employees$644,928$132,094-$777,022
Fees for Services Other$359,545$39,913-$399,458
Payroll Taxes$224,444$39,608-$264,052
Information Technology$164,563$18,285-$182,848
Travel$147,050$16,339-$163,389
Advertising$134,941--$134,941
Depreciation Depletion$103,640$11,516-$115,156
Pension Plan Contributions-$52,892-$52,892
Fees for Services Accounting$18,500--$18,500
Total Functional Expenses$20,594,273$1,310,135$0$21,904,408

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$22,206,545
Expenses per Audited Statements$21,904,408
Total Expenses per Form 990$21,904,408
Expenses Not Reported on Form 990$302,137
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Maija GatesFamily MemberEmploymentNo$145,226

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
Other Liabilities$251,355
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
Yes
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
Yes
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 2: Description of Business or Family Relationship of Officers, Directors, Et

Mary sturhann (board member) and chris sturhann (board member) have a family relationship. Executive director, dona fae desmond has daughter that is employed by organization.

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

The 990 is distributed to board members at board meeting, and board votes to accept as is or accept with changes.

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

The conflict of interest policy is explained and a form is on file with any disclosure. Forms with any conflicts are reviewed annually by hr, executive director and president. All conflicts are disclosed to the board for discussion. All board members, employees, and volunteers are covered. If a conflict arises the person withsuch conflict is not allowed to vote on the transaction. There have been noincidences of conflict during the reporting year.

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

Compensation for the executive director and officers is reviewed by the independent compensation committee using industry comparable data with decisions fully documented. Compensation paid to board members is in their capacity asemployees not for their board positions.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Compensation for the other officers and key employees is reviewed by the independent compensation committee using industry comparable data with decisions fully documented. Compensation paid to board members is in their capacity asemployees not for their board positions.

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

The organization makes its financial statements, governing documents, and conflict of interest policy available to the public upon request.

Filing and Contact Details

Filer

Filer Name
San Diego Comic Convention
EIN
95-3072188
Phone
6194141020
Address
PO BOX 128458, SAN DIEGO, CA 92112

Signing Officer

Name
Lee Oeth
Title
Treasurer
Signed
2018-06-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dona Fae Desmond
Formed
1975
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
7
Employees
53
Volunteers
3,400

Preparer

Firm
Douglas R Ashbrook CPA
Address
5425 Oberlin Drive Suite 100, San Diego, CA 92121-1703
Preparer
Douglas R Ashbrook CPA
Phone
8584555255
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E: Other Expenses

AWARDS: Column (A) - Total = $21092; Column (B) - Program Services = $21092; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

BANK CHARGES: Column (A) - Total = $45; Column (B) - Program Services = $0; Column (C) - Management & General = $45; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

COPYING: Column (A) - Total = $6439; Column (B) - Program Services = $5795; Column (C) - Management & General = $644; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

DUES & SUBSCRIPTIONS: Column (A) - Total = $58710; Column (B) - Program Services = $52839; Column (C) - Management & General = $5871; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

EMPLOYEE RELATIONS: Column (A) - Total = $28804; Column (B) - Program Services = $0; Column (C) - Management & General = $28804; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

GUEST ROOMS: Column (A) - Total = $128491; Column (B) - Program Services = $128491; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

HOSPITALITY: Column (A) - Total = $138340; Column (B) - Program Services = $138340; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

LOSS ON COVENANT IMPAIRMENT: Column (A) - Total = $2000; Column (B) - Program Services = $2000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

LOSS ON GOODWILL IMPAIRMENT: Column (A) - Total = $18950; Column (B) - Program Services = $18950; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

LOSS ON INTELLECTUAL PROPERTY : Column (A) - Total = $18950; Column (B) - Program Services = $18950; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

LOSS ON INVENTORY: Column (A) - Total = $90451; Column (B) - Program Services = $90451; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

LOSS ON UNRECONCILED CASH: Column (A) - Total = $33998; Column (B) - Program Services = $0; Column (C) - Management & General = $33998; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

MAINTENANCE: Column (A) - Total = $1356; Column (B) - Program Services = $1221; Column (C) - Management & General = $135; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

MISCELLANEOUS: Column (A) - Total = $817; Column (B) - Program Services = $735; Column (C) - Management & General = $82; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

PARKING: Column (A) - Total = $101657; Column (B) - Program Services = $101657; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Postage and Shipping: Column (A) - Total = $77780; Column (B) - Program Services = $75493; Column (C) - Management & General = $2287; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Printing and Publications: Column (A) - Total = $632446; Column (B) - Program Services = $569417; Column (C) - Management & General = $63029; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

SPONSORSHIP: Column (A) - Total = $514801; Column (B) - Program Services = $514801; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

STORAGE: Column (A) - Total = $42688; Column (B) - Program Services = $38419; Column (C) - Management & General = $4269; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

SUPPLIES & EQUIPMENT: Column (A) - Total = $496209; Column (B) - Program Services = $446588; Column (C) - Management & General = $49621; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

TAXES: Column (A) - Total = $14178; Column (B) - Program Services = $4476; Column (C) - Management & General = $9702; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

TELEPHONE: Column (A) - Total = $261206; Column (B) - Program Services = $235085; Column (C) - Management & General = $26121; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

TRANSPORTATION RENTAL: Column (A) - Total = $832014; Column (B) - Program Services = $832014; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

UTILITIES: Column (A) - Total = $42766; Column (B) - Program Services = $38489; Column (C) - Management & General = $4277; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

WORKERS ROOMS & MEALS: Column (A) - Total = $601678; Column (B) - Program Services = $601678; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Financial Statement Notes

Part X : FIN48 Footnote

Uncertain Tax PositionsThe accounting standards on accounting for uncertainty in income taxes address the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, CCI may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax -exempt status of the Organization and various positions related to sources of unrelated business taxable income (UBIT). The tax benefits recognized in the financial statements from a tax position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for fiscal year ending 8/31/2017.CCI has analyzed its tax positions taken for filings with the Internal Revenue Service and the state of California. CCI believes that its income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse affect on the Organization's financial condition, results of operations, or cash flows.CCI files its Form 990 in the U.S. federal jurisdiction and a copy of it with the Office of the State's Attorney General for the State of California.

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

Rental income netted in pt viii line 6b $302137

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

Rental expense netted in pt viii line 6b $302137

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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$48.2$26.4$21.9$35.4$30.9$4.52
2023Detailed filing. Detailed filing data is available for this year.$44.1$26.7$17.3$34.1$29.1$5.02
2022Detailed filing. Detailed filing data is available for this year.$37.1$24.7$12.4$27.6$28.1$0.46
2021Detailed filing. Detailed filing data is available for this year.$43.4$30.5$12.9$7.26$11.9$4.67
2020Detailed filing. Detailed filing data is available for this year.$46.4$28.6$17.8$3.97$11.5$7.53
2019Detailed filing. Detailed filing data is available for this year.$44.4$15.7$28.6$28.5$28.4$0.16
2018Detailed filing. Detailed filing data is available for this year.$45.0$16.5$28.5$25.6$27.7$2.11
2017Detailed filing. Detailed filing data is available for this year.$35.5$4.89$30.6$24.4$21.9$2.51
2016Detailed filing. Detailed filing data is available for this year.$33.8$5.68$28.1$22.0$18.8$3.17
2015Detailed filing. Detailed filing data is available for this year.$28.1$3.23$24.9$19.8$15.3$4.49
2014Detailed filing. Detailed filing data is available for this year.$22.3$2.45$19.8$17.3$13.9$3.40
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.3$0.86$16.4$12.1
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.7$3.95$13.7$11.3
2011Summary only. Only limited summary data is available for this year.$13.5$2.60$10.9$12.0$9.94$2.04